应收账款外文翻译
新准则会计科目英文翻译
新准则会计科目英文翻译新准则会计科目英文翻译一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges 108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities 三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures 126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor 六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing 155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整prior year profit and loss adjustment中英文对照最新会计科目北京市审计局发布顺序号编号会计科目名称适用范围英文表达法一、资产类1 1001 库存现金 Cash on Hand2 1002 银行存款 Bank Deposit3 1003 存放中央银行款项银行专用 Deposit in the Central Bank 4 1011 存放同业银行专用Due from Placements with Banks and Other Financial Institutions5 1015 其他货币资金 Other Monetary Capital6 1021 结算备付金证券专用 Deposit Reservation for Balance7 1031 存出保证金金融共用 Deposit for Recognizance8 1051 拆出资金金融共用Lendings to Banks and Other Financial Institutions9 1101 交易性金融资产Transactional Monetary Capital 10 1111 买入返售金融资产金融共用 Redemptory Monetary Capital for Sale 11 1121 应收票据 Notes Receivable12 1122 应收账款 Accounts Receivable131123 预付账款 Accounts Prepayment 141131 应收股利 Dividend Receivable 151132 应收利息 Accrued Interest Receivable 161211 应收保户储金保险专用Receivable Deposit from the Insured 171221 应收代位追偿款保险专用 Subrogation Receivables 181222 应收分保账款保险专用 Reinsurance Accounts Receivable 191223 应收分保未到期责任准备金保险专用 Receivable Deposit for Undue Duty of Reinsurance 201224 应收分保保险责任准备金保险专用 Receivable Deposit for Duty of Reinsurance 211231 其他应收款 Other Accounts Receivable 221241 坏账准备 Bad Debit Reserve 231251 贴现资产银行专用 Deposit of Capital Discounted 241301 贷款银行和保险共用 Loans 251302 贷款损失准备银行和保险共用 Loans Impairment Reserve 261311 代理兑付证券银行和证券共用Vicariously Cashed Securities 271321 代理业务资产 Capital in Vicarious Business 281401 材料采购 Procurement of Materials 291402 在途物资 Materials in Transit 301403 原材料 Raw Materials 311404 材料成本差异 Balance of Materials 321406 库存商品 Commodity Stocks 331407 发出商品 Goods in Transit 341410 商品进销差价 Difference between Purchase and Sales of Commodities 351411 委托加工物资 Materials for Consigned Processing 361412 包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles 371421 消耗性生物资产农业专用 Consumptive Biological Assets 381431 周转材料建造承包商专用 Revolving Materials 391441 贵金属银行专用 Expensive Metals 40 1442 抵债资产金融共用 Capital for Debt Payment411451 损余物资保险专用 Salvage Value Of Insured Properties 421461 存货跌价准备 Reserve For Stock Depreciation 431501 待摊费用 Unamortized Expenditures 441511 独立账户资产保险专用 Capital in Independent Accounts 451521 持有至到期投资 Held-To-Maturity Investment 461522 持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment 471523 可供出售金融资产 Financial Assets Available for Sale 48 1524 长期股权投资 Long-term Equity Investment 491525 长期股权投资减值准备Reserve for Long-term Equity Investment Impairment 501526 投资性房地产 Investment Real Estate 511531 长期应收款 Long-term Accounts Receivable 521541 未实现融资收益 Unrealized Financing Profits 531551 存出资本保证金保险专用Deposit for Capital Recognizance 541601 固定资产 Fixed Assets 551602 累计折旧 Accumulative Depreciation 561603 固定资产减值准备 Reserve for Fixed Assets Impairment 571604 在建工程 Construction in Process 581605 工程物资 Engineer Material 591606 固定资产清理 Disposal of Fixed Assets 601611 融资租赁资产租赁专用 Financial Leasing Assets 611612 未担保余值租赁专用 Unguaranteed Residual Value 62 1621 生产性生物资产农业专用 Productive Biological Assets 63 1622 生产性生物资产累计折旧农业专用Accumulative Depreciation of Productive Biological Assets 641623 公益性生物资产农业专用Biological Assets for Commonweal 651631 油气资产石油天然气开采专用 Oil and Gas Assets 66 1632 累计折耗石油天然气开采专用 Accumulated Depletion67 1701 无形资产Intangible Assets 68 1702 累计摊销Accumulated Amortization 69 1703 无形资产减值准备Reserve for Intangible Assets Impairment 70 1711 商誉Business Reputation 71 1801 长期待摊费用Long-term Deferred Expenses 72 1811 递延所得税资产Deferred Income T ax Assets 73 1901 待处理财产损溢Unsettled Assets Profit and Loss 二、负债类74 2001 短期借款 Short-term Borrowings 75 2002 存入保证金金融共用 Deposit Received for Recognizance 76 2003 拆入资金金融共用 Borrowings from Banks and Other Financial Institutions77 2004 向中央银行借款银行专用 Borrowings from the Central Bank 78 2011 同业存放银行专用Due to Placements with Banks and Other Financial Institutions79 2012 吸收存款银行专用 Savings Absorption80 2021 贴现负债银行专用 Liabilities of Capital Discounted81 2101 交易性金融负债Transactional Moneytary Liabilities 82 2111 卖出回购金融资产款金融共用 Financial Assets Sold for Repurchase 83 2201 应付票据 Notes Payable84 2202 应付账款 Accounts Payable85 2205 预收账款 Accounts Received in Advance86 2211 应付职工薪酬 Payroll Payable87 2221 应交税费 T ax Payable88 2231 应付股利 Dividend Payable89 2232 应付利息 Accrued Interest Payable90 2241 其他应付款 Other Accounts Payable91 2251 应付保户红利保险专用Dividend Payable for The Insured 92 2261 应付分保账款保险专用Dividend Payable for Reinsurance93 2311 代理买卖证券款证券专用 Receivings from Vicariously Traded Securities94 2312 代理承销证券证券和银行Receivings from Vicariously Sold款共用 Securities95 2313 代理兑付证券款证券和银行共用Receivings from Vicariously Cashed Securities 96 2314 代理业务负债Liabilities from Vicarious Business 97 2401 预提费用 Withholding Expenses 98 2411 预计负债 Estimated Liabilities 99 2501 递延收益 Deferred Profits 100 2601 长期借款 Long-term Borrowings 101 2602 长期债券 Long-term Bonds 102 2701 未到期责任准备金保险专用Deposit for Undue Duty of Reinsurance 103 2702 保险责任准备金保险专用Deposit for Duty of Reinsurance 104 2711 保户储金保险专用Deposit of the Insured 105 2721 独立账户负债保险专用Liabilities of Independent Accounts 106 2801 长期应付款Long-term Accounts Payable 107 2802 未确认融资费用 Unsettled Financing Expenses 108 2811 专项应付款Special Accounts Payable 109 2901 递延所得税负债 Deferred Income Tax Liabilities三、共同类110 3001 清算资金往来银行专用Liquidation of Inter Bank Business 111 3002 外汇买卖金融共用Foreign Exchange Buy and Sale 112 3101 衍生工具 Derivative Tools 113 3201 套期工具Arbitrage T ools 114 3202 被套期项目Arbitraged Items 四、所有者权益类115 4001 实收资本 Paid-in Capital 116 4002 资本公积 Capital Surplus 117 4101 盈余公积 Earned Surplus 118 4102 一般风险准备金融共用Generic Risk Reserve 119 4103 本年利润 Full-year Profit 120 4104 利润分配Allocation of Profits 121 4201 库存股Treasury Share 五、成本类122 5001 生产成本Production Costs 123 5101 制造费用Manufacturing Expenditures124 5201 劳务成本Service Costs 125 5301 研发支出Research and Development Expenditures 126 5401 工程施工建造承包商专用 Engineering Constructon 127 5402 工程结算建造承包商专用 Engineering Settlement 128 5403 机械作业建造承包商专用 Mechanical Operations 六、损益类129 6001 主营业务收入 Prime Operating Revenue 130 6011 利息收入金融共用Interest Income 131 6021 手续费收入金融共用Commission Income 132 6031 保费收入保险专用Premium Income 133 6032 分保费收入保险专用Reinsurance Premium Income 134 6041 租赁收入租赁专用Leasehold Income 135 6051 其他业务收入Other Business Income 136 6061 汇兑损益金融专用Exchange Gain or Loss 137 6101 公允价值变动损益 Profit andLoss from Fair Value Changes 138 6111 投资收益Income on Investment 139 6201 摊回保险责任准备金保险专用Amortized Deposit for Duty 140 6202 摊回赔付支出保险专用Amortized Compensation Expenses 141 6203 摊回分保费用保险专用Amortized Reinsurance Expenditures 142 6301 营业外收入Nonrevenue Receipt 143 6401 主营业务成本Prime Operating Cost 144 6402 其他业务成本 Other Operating Cost 145 6405 营业税金及附加 Business Tax and Surcharges 146 6411 利息支出金融共用Interest Expenses 147 6421 手续费支出金融共用Commission Expenses 148 6501 提取未到期责任准备金保险专用Appropriation of Deposit for Undue Duty 149 6502 提取保险责任准备金保险专用Appropriation of Deposit for Duty 150 6511 赔付支出保险专用Compensation Expenses 151 6521 保户红利支出保险专用Dividend Expenses for The Insured 152 6531 退保金保险专用Loan Value1536541 分出保费保险专用 Reinsurance Premium 1546542 分保费用保险专用 Reinsurance Expenses 1556601 销售费用 Marketing Costs 1566602 管理费用 Managing Costs 1576603 财务费用 Financing Costs 1586604 勘探费用 Prospecting Costs 1596701 资产减值损失 Assets Devaluation 1606711 营业外支出Nonoperating Expenses 161 6801 所得税Income Tax162 6901 以前年度损益调整Profit and Loss Adjustment of Former Years**********************1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments 1429 累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments 1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other====================================== ==========================================2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties 2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental taxpay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other====================================== ==========================================3 所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation 3231 资产重估增值准备capital surplus from assets revaluation 324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stocktrans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on marketvalue decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs 35 库藏股treasury stock 351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest====================================== ==========================================4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other交易性金融资产：financial assets at fair value through profit or loss 持有至到期投资：held-to-maturity investments 公允价值变动损益：changes in fair value recognised in profit or loss。
应收账款
应收账款应收账款（Accounts receivable）应收账款定义该账户核算企业因销售商品、材料、提供劳务等，而向购货单位收取的款项，以及代垫运杂费和承兑到期而未能收到款的商业承兑汇票结算情况的账户。
应收账款于会计原理上，专指因出售商品或劳务，进而对顾客所发生的债权，且该债权尚未接受任何形式的书面承诺。
本账户按不同的购货或接受劳务的单位设置明细账户进行核算。
[编辑]应收账款账户结构借方：借1、应向购货单位收取的购买商品、材料等账款；借2、代垫的包装费、运杂费；借3、已冲减坏账准备而又收回的坏账损失；借4、已贴现的承兑汇票，因承兑企业无力支付的票款；借5、预收工程价款的结算；借6、其他预收货款的结算。
借方余额：尚未收回的账款贷方：贷1、收取购买商品、材料等账款；贷2、收回代垫的包装费、运杂费；贷3、退回的预收账款；贷4、企业的应收账款改用商业承兑汇票结算时；贷5、收到承兑的商业汇票；贷6、已转销而又收回的坏账损失。
贷方余额：向有关单位预收款项[编辑]应收账款的范围[1]应收账款是有特定的范围的。
首先，应收账款是指因销售活动或提供劳务而形成的债权，不包括应收职工欠款、应收债务人的利息等其他应收款；其次，应收账款是指流动资产性质债权，不包括长期的债权，如购买长期债券等；第三，应收账款是指本公司应收客户的款项，不包括本公司付出的各类存出保证金，如投标保证金和租入包装物等保证金等。
[编辑]应收账款的计价[1]应收账款通常按实际发生额计价入账。
计价时还需要考虑商业折扣和现金折扣等因素。
1．商业折扣应收账款商业折扣指公司根据市场需求情况或针对不同的客户，在商品标价上给予的折扣，商业折扣是企业最常用的促销方式之一。
[2]采用销量越多、价格越低的促销策略，也就是我们通常所说的“薄利多销”。
商业折扣的特点是：折扣是在实现销售时同时发生的。
它是公司在存在商业折扣销售方式时确定实际销售价格的手段．销售额与折扣额须在同一张发票上分别注明，买卖双方任何一方都不需要在各自账上单独核算。
Accounts receivable应收账款
Accounts receivable应收账款Actual delivery实际交付Acceptance 承兑Acceptability 可接受性Acceptance credit 承兑信用证Accepting bank 承兑行Accepting house承兑所，承兑公司Acceptor 承兑人Acceptor for honor 参加承兑Acceptance D／P 远期付款交单Acceptance for honor supra protest 参加承兑Accommodation party 融通方Accommodation bill 融通汇票Account party 申请人Additional documents 附属单据Additional risks 附加险Administration cost 管理成本Advance payment 预付款Advance payment guarantee 预付款还款保函Advanced bill of 1ading 预借提单Advising bank 通知行Affiliate bank 附属行Air waybill 空运单All risks 一切险Amount 等同、接近于Ante-dated bill of 1ading 倒签提单Anticipatory credit 预支信用证Applicable适用的Applicant 申请人Assignment of proceeds 资金的让与Authorized signature 印鉴，有权签字的人的签字Aval 保证，担保A verage 海损B／A＝banker's acceptance 银行承兑汇票B／L＝bill of lading提单Back-to-back credit背对背信用证Bank guarantee 银行保函Banker's acceptance银行承兑汇票Banker's draft银行汇票Banker's note银行本票Basic documents 基本单据Basic risks 基本险Bearer 持票来人Beneficiary 受益人Blank bill of lading 不记名提单Blank endorsement 空白背书Bona-fide holder 善意持票人Book keeping 簿记Bills of exchange 汇票Bills of lading 提单Branch 支行Buyer's acceptance credit 买方承兑信用证，假远期信用证CAD＝cash against documents 付款交单Carrier 承运人Cash flow 现金流量Cash in advance 预付款Cash settlement 现金结算Cashier's check 现金支票Cashier's order 即期银行本票Central banker's note 中央银行本票Certificate of origin 产地证Certified check 保付支票CFR：Cost and Freight (named port of destination) 成本加运费(指定目的港) Charter party bill of lading 租船提单Check支票CHIPS (Clearing House Inter-bank Payment System) 交换银行相互收付系统Claiming bank索付行Clean bill 光票Clean bill of lading 清洁提单C1ean collection 光票托收Clean credit 光票信用证Co-factoring 双保理Collecting bank 代收行Collection of Proceeds 收款Commercial documents 商业单据Commercial invoice 商业发票Commercial risk 商业风险Commissions 佣金Commitment fee 承诺费Comparative strength 竞争力Complete and regular on its face 票面完整合格Conditional endorsement 有条件背书Confirming bank 保兑行Confirmed irrevocable letter of credit 保兑、不可撤销的信用证Consignee 收货人Consignor 托运人，货方Consignment 寄售Consortium bank 银团Container bill of lading 集装箱提单Constructive delivery 推定交付Contract guarantee 合约保函Contract risk 合约风险Control document 控制文件Cooperation agreement 合作协议Correspondent bank 代理行Correspondent agreement 代理协议Corresponding banking relationship 代理行关系Counter guarantee 反担保保函Counterfeit 伪造Country risk 国家风险Courier 快件Credit investigation 信用调查Credit line 信用额度Credit risk 信用风险Crossed check 划线支票Customer transfer 客户汇款DAF：Delivered at Frontier(named place) 边境交货价(指定地点)Deferred payment credit迟期付款信用证Delivery 交付Demand draft(D／D) 票汇，即期汇票Demand guarantee 见索即付保函DDP：Delivered Duty Paid (named place of destination) 完税交货价(指定目的地) DDU；Delivered Duty Unpaid (named place of destination) 未完税交货价(指定目的地)DEQ：Delivered Ex Quay (Duty Paid) (named port of destination) 码头交货价(指定目的港)DES：Delivered Ex Ship (named port of destination) 船上交货(指定目的港) Direct bill 直接汇票Direct bill of lading 直达提单Direct collection 直接托收Direct guarantee 直接保函Discharge of a bill 清偿汇票Disclosed Factoring 公开型保理Discount 贴现Discount rate 贴现率Discount house 贴现所，贴现公司Discrepancy 不符点Description of goods 品描，货物描述Dishonor 退票Dishonor by non-payment 拒绝付款Dishonor by non-acceptance 拒绝承兑Documentary bill 跟单汇票Documentary collection 跟单托收Documentary credit 跟单信用证Documents against acceptance 承兑交单Documents against payment 付款交单Domestic factoring 国内保理Draft 汇票Drawer 出票人Drawee 受票人，付款人Drawee bank 付款银行Drawn clause 出票条款E-commerce 电子商务EDI(Electronic Data Interchange) 电子数据交换Encash把（支票等）兑现Endorsement 背书Endorser 背书人Expiry date 到期日，效期Excessive过多的EXW：Ex Works (named place) 工厂交货价(指定地点)Face value 面值Factors Chain International 国际保理联合会FAS：Free Alongside Ship(named port of shipment) 船边交货价(指定装货港) FCA：Free Carrier(named place) 货交承运人(指定地点)Fedwire (Federal Reserve Wire Network) 联邦电子资金划拨系统Financial documents 金融单据Financed Factoring 预支保理Financial intermediary 金融中介Financial risk 金融风险FOB：Free on Board(named port of shipment) 船上交货价(指定港口) ．Foreign bills 外国汇票，国际汇票Foreign currency bill 外币汇票Forfaiting 福费廷Forfaiting company 福费廷公司FPA (free from particular average) 平安险Free negotiation credit 自由议付信用证General acceptance 一般承兑General average 共同海损Generally crossed check 普通划线支票Grace period 宽限期Green clause credit 绿条款信用证GSP Form A (generalized system of preferences certificate of origin“Form A") 惠普制产地证Guarantee 保证，担保Guarantor 保证人，担保人Hague Rules 海牙规则Hamburg Rules 汉堡规则Holder 持票人Holder for value 对价持票人Holder in due course 正当持票人IIn good faith 善意的Indemnit y 赔偿担保In direct bill 间接汇票Inland bills 国内汇票Irrevocable letter of credit不可撤销的信用证Inspection certificate 检验证明Insurance policy 保险单International Chamber of Commerce(1CC) 国际商会International customs and practice 国际惯例International factoring 国际保理International money order 国际小额本票International settlement 国际结算Invoice 发票Inward collection 进口托收Inward remittance 汇入汇款Irregularity 不符点Issue 出票Issuing bank 开证行Ledger 分类账Letter of credit 信用证Letter of guarantee保函LIBOR＝London Inter bank offered Rate 伦敦同业银行拆放利率Liner bill of lading 班轮提单Loading 装货Local currency bill 本币汇票Long form bill of lading 全式提单MMail transfer (M／T) 信汇Maintenance guarantee 维修保函Maintenance of the Sales Ledger 记销售分类账Marine cargo transport insurance 海洋货物运输保险Mandate 委托书Maturity Factoring 到期保理Multimodal bill of lading多式提单NNegotiable certificate of deposit 流通存单Negotiable instrument 流通票据Negotiating bank 议付行Negotiation 议付Negotiation credit 议付信用证Non-recourse finance 无追索权的融资Non-trade settlement 非贸易结算Notary Public 公证处Notice of dishonor 退票通知Notify party 被通知人ObligorOn deck bill of lading货装舱面提单Open account 赊销Option 期权，选择权Order bill of lading 指示性抬头的提单Original 正本Outward collection 出口托收Outward remittance 汇出汇款Overdraft 透支PPacking loan 打包放款Particular average 单独海损Payable on demand 见票即付Payable after sight 见票后付款Payable after date 出票后付款Payee 收款人Paying bank 付款行Payment for honor supra protest 参加付款Payment technique 支付方法Per pro 代表Performance guarantee 履约保函Performance standby 履约备用信用证Perils of see 海上风险Period of presentation of documents 交单期Political risk 政治风险Port-to-port bill of lading 港至港提单Post parcel receipt 邮包收据Presentation／Presentment 提示Presenting bank 提示行Price term 价格条款Primary market 一级市场Primary obligor 主债务人Principal 委托人，本金Progress payment 按进度付款Promissory notes 本票Protest 拒绝证书Qualified acceptance 限制性承兑RRailway bill 铁路运单Received for shipment bill of lading 收妥备运提单Reciprocal credit 对开信用证Red clause credit 红条款信用证Reimbursemen t偿付Reimbursing bank 偿付行Remittance 汇款Remittance cover 汇款头寸Remitting bank 汇出行，托收行Repayment guarantee 还款保函Representative office 代表处，办事处Restricted negotiation credit 限制议付信用证Retention money guarantee 留置金还款保函Revocable letter of credit 可撤销信用证Revolving credit 循环信用证Right of recourse 追索权Risk Protection 风险保护SSales contract 销售合同Schedule of terms and conditions 费率表Secondary market 二级市场Shipped on board bill of lading 已装船提单Shipper 托运人，货方Shipping document 装运单据Short form bill of lading 简式提单Sight bill 即期汇票Sight payment credit 即期付款信用证Single Factoring 单保理Special endorsement 特别背书，记名背书Specially crossed check 特殊划线支票Standby letter of credit 备用信用证Straight bill of lading 记名提单Straight credit 直接信用证Subsidiary bank 子银行SWIFT(Society for Worldwide Inter-bank Financial Telecommunication)环球银行金融电讯协会TARGET (The Trans-European Automated Real-time Gross Settlement Express Transfer System) 欧元跨国清算系统Telegraphic transfer(T／T) 电汇Test key 密押Through bill of lading 联运提单Trade finance 贸易融资Trade settlement 贸易结算Trader’s acceptance 商业承兑汇票Trader's bill 商业汇票Trader's note 商业本票Transshipment 转运Transshipment bill of lading 转运提单Tender guarantee 投标保函Tenor 期限Time draft 定期汇票，远期汇票Transfer risk 转移风险，支付风险Transferable credit 可转让信用证Transferability 可转让性Transmitting bank 转递行Trust receipt (T／R) 信托收据UUnclean bill of lading 不清洁提单Underlying transaction基础交易Uniform customs and practice统一惯例Uniform rules for Co11ection 托收统一规则Usance bill远期汇票VValid 有效的Visby Rules 维斯比规则Vostro account 往账WW arrant y 保证Warehouse warrants 仓单WPA／WA (with particular average) 水渍险。
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润……………………………………………………………精品资料推荐…………………………………………………Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰11。
应收账款管理英语
应收账款管理英语一、单词1. Accounts Receivable- 英语释义：Money owed to apany by its debtors or customers for goods or services sold on credit.- 用法：通常用作名词短语，在会计和商业语境中使用。
例如：Thepany is having problems with its accounts receivable.（公司在应收账款方面存在问题。
）2. Debtor- 英语释义：A person or entity that owes money to another.- 用法：可数名词。
如：The debtor has not paid the invoice yet.（债务人还没有支付发票款项。
）3. Credit- 英语释义：An arrangement for deferred payment for goods or services.- 用法：作名词时，可表示“信用；信贷；赊欠”等意思；作动词时表示“相信；把…记为贷方；把…归于”。
例如：We offer 30 - day credit to our regular customers.（我们给老顾客提供30天的赊账期。
）4. Invoice- 英语释义：A list of goods sent or services provided, with a statement of the sum due for these.- 用法：可数名词。
如：Please send me the invoice for the goodsI ordered.（请把我订购货物的发票寄给我。
）5. Collection- 英语释义：The act or process of collecting money that is owed.- 用法：可作名词，表示“收款；收集”等意思。
Accounts receivable(应收账款)
Accounts ReceivableOne of the key factors underlying the growth of the American economy is the trend toward selling goods and services on credit. Accounts receivable comprise the largest financial asset of many merchandising companies.Accounts receivable are relatively liquid assets, usually converting into cash within a period of 30 to 60 days. Therefore, accounts receivable from customers usually appear in the balance sheet immediately after cash and short-term investments in marketable securities.UNCOLLECTIBLE ACCOUNTSAccounts receivable are shown in the balance sheet at the estimated collectible amount—called net realizable value. No business wants to sell merchandise on account to customers who will be able to pay. Many companies maintain their own credit departments that investigate the creditworthiness of each prospective customer. Nonetheless, if a company makes credit sales to hundreds—perhaps thousands—of customers, some accounts inevitably will turn out to be uncollectible.A limited amount of uncollectible accounts is not only expected—it is evidence of a sound credit policy. If the credit department is overly cautious, the business may lose many sales opportunities by rejecting customers who should have been considered acceptable credit risks.THE ALLOWANCE FOR DOUBTFUL ACCOUNTSThere is no way of telling in advance which accounts receivable will prove to be uncollectible. It is therefore not possible to credit the accounts of specific customers for our estimate of probable uncollectible accounts. Neither should we credit the Accounts Receivable control account in the general ledger. If the Accounts Receivable control accounts were to be credited with the estimated amount of doubtful accounts, this control account would no longer be in balance with the total of the numerous customers’accounts in the subsidiary ledger. A practical alternative therefore is to credit a separate account called Allowance for Doubtful Accounts with the amount estimated to be uncollectible.The Allowance for Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce a more useful and reliable measure of a company’s liquidity. Because the Allowance for Doubtful Accounts is merely an estimate and not a precise calculation, professional judgment plays a considerable role in determining the size of this valuation account.Monthly Adjustment of the Allowance Account In the adjusting entry made by World Famous Toy Co. at January 31, the amount of the adjustment ($10,000) was equal to the estimated amount of uncollectible accounts. This is true only because January was the first month of operations and this was the company’s first estimate of its uncollectible accounts. In future months, the amount of the adjusting entry will depend on two factors: (1) the estimate of uncollectible accounts and (2) the current balance in the Allowance for Doubtful Accounts. Before we illustrate the adjusting entry for a future month, let us see why the balance in the allowance account maychange during the accounting period.WRITING OFF AN UNCOLLECTIBLE ACCOUNT RECEIV ABLEWhenever an account receivable from a specific customer is determined to be uncollectible, it no longer qualifies as an asset and should be written off. To write off an account receivable is to reduce the balance of the customer’s account to zero. The journal entry to accomplish this consists of a credit to the Accounts Receivable control account in the general ledger (and to the customer’s account in the subsidiary ledger) and an offsetting debit to the Allowance for Doubtful Accounts.To illustrate, assume that, early in February, World Famous Toy Co. learns that Discount Stores has gone out of business and that the $4,000 account receivable from this customer is now worthless. The entry to write off this uncollectible account receivable is:Allowance for Doubtful Accounts………………… 4,000Accounts Receivable (Discount Stores)…………………… 4,000To write off the account receivable from Discount Stores as uncollectible.The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts Expense account. The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period. When a specific account receivable is later determined to be worthless and is written off, this action does not represent an additional expense but merely confirms our previous estimate of the expense. If the Uncollectible Accounts Expense account was first charged with estimated credit losses and then later charged with proven credit losses, we would be double-counting the actual uncollectible accounts expense.Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount. Thus writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.INTERNAL CONTROLS FOR RECEIV ABLESOne of the most important principles of internal control is that employees who have custody of cash or other negotiable assets must not maintain accounting records. In a small business, one employee often is responsible for handing cash receipts, maintaining accounts receivable records, issuing credit memoranda, and writing off uncollectible accounts. Such a combination of duties is an invitation to fraud. The employee in this situation is able to remove the cash collected from a customer without making any record of the collection. The next step is to dispose of the balance in the customer’s account. This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer’s account as uncollectible. Thus the employee has the cash, the customer’s account shows a zero balance due, and the books are in balance.In summary, employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts. The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible. These areclassic examples of incompatible duties.MANAGEMENT OF ACCOUNTS RECEIV ABLEManagement has two conflicting objectives with respect to the accounts receivable. On the one hand, management wants to generate as much sales revenue as possible. Offering customers lengthy credit terms, with little or no interest, has proven to be an effective means of generating sales revenue.Every business, however, would rather sell for cash than on account. Unless receivables earn interest, which usually is not the case, they are nonproductive assets that produce no revenue as they await collection. Therefore, another objective of cash management is to minimize the amount of money tied up in the form of accounts receivable.Several tools are available to a management that must offer credit terms to its customers yet wants to minimize the company’s investment in accounts receivable. We have already discussed offering credit customers cash discounts (such as 2/10, n/30) to encourage early payment. Other tools include factoring accounts receivable and selling to customers who use national credit cards.。
会计专业术语中中英文汉英英汉对照
advertising campaign 广告宣传活动advertising selection 广告甄选（法）advertising service 广告业务ad agent 广告代理商ad craft 广告业者ad referendum contract 草约ad solicitor 广告掮客ad valorem duty 从价关税advice for collection 托收委托书advice note( 发货)通知单advice of arrival 到货通知advice of authority to pay 授权付款通知书advice of bill accepted 承兑票据通知书advice of bill collected 票据收款通知书advice of bill paid 票据付款通知书advice of drawing 汇票通知书advice of settlement 结算通知书advice sheet 外汇交易报告书advising funds 信用资金advid 自荐录像带advisory board 咨询委员会advisory service 咨询服务部affidavit of means 偿债能力证明书affidavit of service 送达证明书affiliated company 附属公司;分公司affiliated interests 联营股权affiliation 联营公司;附属机构affinity (group) card 团体组织卡affirmation of contract 批准合同aforementioned 上述;前面提及的after cost 后续成本after delivery 交货后after service 售后服务after sight bill 见票后付款汇票after-care service 售后服务after-market 次级市场after-sales warranty 售后保单after-tax income 税后收入against all risks 保全险agency 代理行;经销处;公众服务机构;代理公司agency agreement 代理协议书agency bills 代理票据agency commission 代理佣金agency contract 代理合同agency endorsement 代理背书agency funds 代管基金agency receipt 待收款收据agency recruitment 通过职业介绍所招聘agency-client relationship 主顾关系agent service 代理业务agents lien 代理人留置权aggregate balance sheet 合并资产负债表aggregate liability 债务总额aggregate losses 累计损失aggregated rebates 总回扣aggrieved party 受损害的一方agio 贴水agiotage 套利差额;股票投机agreed par value 约定平价agreed rate 协定运费率agreed returns 约定退费agreement of reimbursement 偿付协议agreement on buying option 优先购买权协议aggressive reporting 乐观高估的财务报告agribusiness 农业综合企业agricultural science of park 农业科技园区agro-industrial complex 农工联合企业agro-industry 农用工业aid account 经援帐户air-borne trade 空运贸易air-conditioned container 空调集装箱----------------------------------------------------------------------会计科目中英文对照表代码名称1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-其它short-term investments - other1124 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1133 应收票据-关系人 notes receivable - related parties1134 其它应收票据other notes receivable114 应收账款accounts receivable1141 应收账款accounts receivable1142 应收账款-关系人 accounts receivable - related parties 1143 其它应收款other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1221 原料raw materials1227 物料supplies125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents126 预付款项prepayments1261 预付货款prepayment for purchases1262 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1291 业主(股东)往来owners(stockholders) current account 1292 同业往来current account with others1293 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1315 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments 1324 其它长期投资other long-term investments14~ 15 固定资产property141 土地land1411 土地land142 房屋及建物buildings1421 房屋及建物buildings143 机(器)具及设备machinery and equipment1431 机(器)具 machinery17 无形资产intangible assets18 其它资产other assets2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2113 短期借款-关系人 short-term borrowings- related parties2114 短期借款-其它short-term borrowings - other212 应付票据notes payable2121 应付票据notes payable 活期历史明细清单：Current Detailed List of History 帐号：Account Number户名：Customer Name操作地区：Operation Region操作网点：Operation Branches操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
应收账款管理外文翻译-应收账款管理的外文文献
附录原文Receivable managementWith the development of enterprises, a gradual increase in accounts receivable, the rising cost of funds, and enterprises to increase their market share, reducing the provision of goods or services on credit services, credit rating, to obtain more business channels and expand sales. In this case enterprises can not be sufficient liquidity to pay day-to-day management activities and related taxes and fees, they need to rely on bank loans to solve this problem. However, the heavy interest, but also further increase the cost of the enterprise, and with the growth of accounts receivable aging, and its loss of the possibility of bad debts have also increased, so that the cost of capital rise. Some enterprises also exist as a result of malicious arrears accounts, and accounts receivable collection enterprises basically rely on their own collection, resulting in the recovery of accounts receivable due to unnecessary cost increases can not be transferred, the cost of capital increase, increasing accounts receivable risk recovery section.1 Accounts receivable risk causesFirst, the causes of accounts recevableTo promote the sale of enterprises and accelerate the collection, to pay a certain cost to provide customers with a certain degree of credit terms. In determining the customer's credit terms, the enterprise must ensure that customer credit terms to provide the benefits to the enterprise greater than the cost of credit. If the credit period is too long, the blind implementation of the cash discount, or discount rate determined unreasonable, all the credit companies will only increase costs and increase the recovery of accounts receivable risks and cost recovery is not conducive to the development of enterprises. The lack of a number of small and medium enterprisesengaged in full-time accounts receivable risk management, the lack of a sound and effective customer profiles and professional credit rating, credit limits and credit control, there is no risk of bad debts in advance, a matter of prevention and control.Many enterprises, wages and benefits linked to the operating mode, the operator simply allows the pursuit of high-margin, commodity or the provision of credit blind services, to create indicators met or surpassed the illusion, do not consider value for money and recyclability, and increase business accounts receivable risk. Enterprise internal control system in a large number of claims for clean-up funds, poor collection, resulting in financial losses. Corporate accounting departments should timely accounting, accounts receivable reflect the situationcorrectly. However, the prevalence of accounting in debt, debt accounts do not wither in time the entire problem of cleaning up failed to claim the funds, check, and many of the business of money is unknown, the possibility of increased bad debts. In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus. The existence of these issues to cover up the of business losses, is not conducive to strengthening the management of enterprises easily create the illusion of false claims, resulting in distortion of accounting information, serious impact on information usersmake the right decisions.Second, accounts receivable management and prevent risks(A) receivables in advance of risk controlBad debt risk is an objective existence, as long as there is likely to have bad credit. Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts. Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses, bad debts on schedule extract prepared to break down the risk of bad debt losses. Their provision is based on sound principles and the principle of proportion. Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method. Allowance for bad debts is estimated that loss of time, the formation of bad debts. Have to guard against the risk of bad debts, to resist the loss of identity, is to guard against the risk of accounts receivable of the first barrier. Accounts receivable as a bad loss does not mean thatcompanies give up to obtain the right to accounts receivable, business units should continue to pay attention to the debt situation, as far as possible to recover the receivable. Clear job responsibilities, the establishment of system of personal responsibility. ShouldAccounts receivable management is a system, in accordance with the relevant provisions of enterprises, improve the sales management system, a clear job responsibilities and business processes for the refinement of management; to negotiate the contract, opening, distribution and delivery, to go out and receivables and other business-related departments and staff to ensure that the mutual separation of incompatible duties. The various departments to carry out their duties, fulfill their duties, responsible, responsibility to the people, to maximize the recovery of accounts receivable, to shorten the accounts receivable collection period,To reduce the bad debt losses. Enterprises in the sales process, should be granted in strict accordance with the customer's credit trading volume control, and in accordance with the principle of limited authorization in the enterprise at all levels within the respective provisions of the credit limit may be granted. Hierarchical management system that is conducive to business at a reasonable credit limits, credit limits businesses to deal with the implementation of regular inspection and analysis, to ensure that the credit limit of safety and reasonable. Credit standards in the process, through comprehensive analysis, to find out will not affect the sales will not increase the risk of the optimal point of balance. Credit terms including credit terms and cash discounts, to extend the credit period to be appropriate to expand sales, but it can also result in accounts receivable to increase the opportunity cost of occupancy, at the same time increase the risk of bad debt losses. Enterprises to deal with different clients in credit and making necessary adjustments so that it has always been able to keep the scope of enterpriseInside. Business units in determining the credit terms and credit limit of credit before the credit must be made to understand and carry out the assessment, given the appropriate credit standards, thus the effective control of accounts receivable. Credit analysis from the quality of enterprises, capital, capacity, collateral and credit situation in these five cases are analyzed.(B)Accounts receivable risk control thingsFinancial sector client money received should be recorded or made such an inquiry procedure, it is necessary to control the contract and customer requirements to issue bills of lading, and sent to transport personnel or customer receipt, the transport sector should be organized according to the bill of lading shipments, and to ensure that the specifications of the goods, model, the number is correct, should be based on bills of lading after delivery to customers, such as timely invoicing, payment settlement process. Contracts should be standardized, in line with the requirements of contract law, the subject of the contract, the quantity, quality, delivery time, delivery location, payment method and careful assessment of liability for breach of contract and decide whether to accept the orders, thereby enabling business conduct standardized and refinement. As far as possible, enterprises should use their own settlement in a favorable settlement and advanced means to return the funds to accelerate and shorten the time in-transit funds.(C) the risk of accounts receivable after the controlControl of accounts receivable, including credit contract after the expiration of the recovery of funds control and funds due to various reasons could not be recovered due to the formation of bad debts and losses. Business enterprises through the establishment of accounts receivable management information system, credit process from beginning to the accounts receivable due date ofFollow-up supervision of clients to ensure that customers normally pay the purchase price, minimizing the incidence of overdue accounts. Accounts receivable tracking service, to maintain good relations with customers, but also allows customers to feel the pressure of creditors, greatly improve the recovery of accounts receivable. Maintained through regular contact with customers to remind them of their payment due date can also be found in the packaging of goods, quality, transport, and billing problems and disputes in a timely manner to make the appropriate decision-making.Arising from the sale of customer accounts receivable management has become a fund management business, money management, an important part. For enterprises to implement high-quality accounts receivable asset securitization, the lack of liquidity of enterprises, but can produce a stable predictable cash flows of assets, assetstructure through the integration and separation of the assets of credit in order to guarantee some assets, controlled by the trustee issued a special ad hoc bodies, in the capital market. The use of legal means to defend corporate interests. Enterprise can be entrusted to professional accounts receivable accounts receivable recovery companies, large and medium-sized enterprises, if a larger amount of accounts receivable, accounts receivable can be entrusted to the company for recycling. Professional callable receivables in the amount of comparative advantage, to a certain extent, reduce accounts receivable to invest in financial译文应收账款管理随着企业的发展，应收账款逐渐增多，资金成本不断上升，而企业为扩大市场占有率，降低了赊销商品或提供劳务服务的信用评定，以获取更多的商业渠道、扩大销售份额。
外文-应收账款相关材料(有翻译)
The term receivables refer to amounts due from individuals and companies. Receivables are claims that are expected to be collected in cash. The management of receivables is a vary important activity for any company that sells goods on credit. Receivables are important because they represent one of a company’s most liquid assets. For many companies receivables are also one of the largest assets.Receivables这个单词是指应收账款欠款的个人和公司。
应收账款是指预计将收集到的现金。
应收款的管理对任何一个通过信贷方式销售货物的公司而言都是一项重要的活动。
应收款很重要的，因为他们代表一个公司的最具流动性的资产。
对于许多公司而言，应收账款也是其中最大的资产之一。
Management Receivables应收账款的管理Receivables are a significant asset on the many books. As a consequence, companies must pay close attention to their receivables balances and manage them carefully.应收款是在很多书籍中都表明是一项很重要的资产。
因此，企业必须密切关注其应收款余额并且进行谨慎的管理。
Managing accounts receivables involves five steps:1.Determine to whom to extend credit2.Establish a payment period3.Monitor collections4.Evaluate the receivables balances5.Accelerate cash receipts from receivables when necessary应收账款的管理可分为五步来进行：1.决定谁可以提供信贷2.建立付款期限3.监测收回4.评价应收账款余额5.必要时加快应收账款的现金收回Extending Credit提供信贷A critical part of managing receivables is determining who should be extended credit and who should not. Many companies increase sales by being generous with their credit policy, but they may end up extending credit to risky customers who do not pay. If the credit policy is too tight, you will lose sales; If it is too loose, you may sell to “deadbeats” who will pay either very late or not at all. One CEO noted that prior to getting his credit and collection department in order, his salespeople had 300 square feet of office space per person, while the people in credit and collections had six people crammed into a single 300-square-foot space. Although this arrangement boosted sales, it had vary expensive consequences in bad debts expense.应收账款管理中一个决定性的部分就是确定谁应扩大信贷，谁不应该扩大。
对外贸易常用词汇英汉翻译词汇
absenteeism 缺勤absolute advantage 绝对优势acceptance (1)承兑；承兑票据，(2)承诺acceptance of bill of exchange 汇票承兑；票据承兑acceptance （l）承兑；承兑票据，（2）承诺acceptor 承兑人accident insurance 意外保险account (1)帐；账户，(2)科目，(3)客帐account executive 客户主任；户口主任account payable 应付帐款account payee only 祇限存入头人账户；只可转帐account payee only 只限存入抬头人账户；只可转帐account receivable 应收帐款account （1）帐；账户，（2）科目，（3）客帐accountability 责任承担accountant 会计人员；会计主任；会计师accounting equation 会计等式accounting period 会计期间accumulated depreciation 累积折旧；折旧准备accumulated dividend 累积股息accumulated fund 累积基金achievement test 成就测验acid-test ratio 酸性测验比率active partner 参与管理合伙人；活跃合伙人active partner 活跃合伙人；参与管理合伙人activity ratio 实际作业与预算比率ad hoc committee 临时委员会；专责委员会administration 行政advance 预付advancement 晋升advertising agency 广告公司；广告代理商advertising appeal 广告诉求advertising appeals 广告诉求advertising media 广告媒介advertising 广告advice note 交货通知书Advisory Committee on Diversification 经济多元化咨询委员会affiliated company 附属公司agent 代理人aids to trade 贸易辅助服务air freight 航空货运费air transport 航空运输air waybill 空运提货单；空运提单All Ordinaries Index 所有普通股指数allocate 分配allotment 分配数allowance (1)折让，(2)津贴allowance （l）折让，（2）津贴amalgamation 合并American Chamber of Commerce in Hong Kong, The 香港美国商会analog computer 仿真计算机annual general meeting 周年大会；年会annual leave 年假annual report 年报annuity 年金ante-dated cheque 倒填日期的支票appreciation 升值；增值apprenticeship 学徒训练aptitude test 性向测验；才能测验arbirage 套利；套息arbitration 仲裁arbitrator 仲裁人arbitrator 仲裁者；仲裁人arithmetic and logic unit (ALU) 算术及逻辑运算部件arithmetic mean 算术平均；等差中项；算术中项Articles of Association 组织章程Asian Development Bank (ADB) 亚洲发展银行Asian Productivity Organization (APO) 亚洲生产力组织assembling 装配assembly line 装配线asset turnover 资产周转率asset 资产assignment of responsibility 职责之指派associated companies 联营公司association 社团assumption of duty 就任；就职；上任at par 按票面值at par 按票面值；按面值auction 拍卖audit 查核；核数；审计authorised capital 注册股本；法定股本authoritarian 独裁式；独裁；专制authority 权力；职权authorized capital 注册股本；法定股本auto-pay 自动转帐支付autocratic leadership 独裁式领导automatic credit transfer 自动转帐收款automatic teller machine 自动柜员机automatic teller machine(ATM) 自动柜员机automation 自动化autonomous work group 自治工作小组autonomy 自主；自治权average clause 受保范围；损失条款average collection period 平均收帐期average rate of return (ARR) 平均收益率avoidable risk 可避免之风险backward integration 后向合并bad debt 呆帐；坏帐balance (1)余额，(2)平衡balance of trade 国际贸易差额balance sheetbalance sheet 资产负债表bank credit 银行信用bank draft 银行汇票bank interest rate 银行利率bank note 钞票bank overdraft 银行透支bank services 银行服务banker's acceptance 银行承兑票据Banking Ordinance 银行业条例Banking Ordinance 银行业条例bankruptcy 破产barter 以货易货；物物交换basic need 基本需要basic salary 底薪batch processing 成批处理；整批处理bear marketbear market 熊市；淡市bear 看淡股市者；淡友bearer bond 息票债券；不记名债券bearer bond 息票债券；不记债券bearer cheque 来人支票；不记名支票bearer share 无记名股票bearer share 无记名股票；不记名股票below par 低于票面值best lending rate 优惠利率；最优惠利率；最优惠贷款条件best lending rate 最优惠贷款利率；最优惠利率bilateral arrangement 双边协议bill of exchange 汇票bill of exchange 汇票；票据；交易票据bill of lading 提货单bill payable 应付票据bill receivable 应收票据blue chip 蓝筹股blue chips 蓝筹股board of directors 董事会；董事局bond dividend 债券股利bond interest 债券利息bond 债券bonded warehouse 公税仓bonus issue 发行红股bonus share 红股；股票股息bonus 红利；花红book value 账面值book value 账面值；账面成本boycott 杯葛；抵制brain drain 人材流失；人材外流brain storming 剌激创新；脑力激荡法brand image 牌子形象；品牌形象brand image 品牌形象；牌子形象brand loyalty 对牌子忠诚brand loyalty 对牌子忠诚brand name 商标；品牌名称；牌子名称brand 牌子；品牌break-even analysis 损益平衡分析；损益两平分析；营业平衡分析break-even chart 损益平衡图；损益两平图；营业平衡图break-even point (BEP) 损益平衡点；损益两平点；营业平衡点broker 经纪brokerage firm 经纪行budget 预算budgetary control 预算控制budgeting (1)预算，(2)编制预算buffer stock 调节存货；安全存货bulk-breaking 分件bulk-buying 大量购买bull market 牛市；旺市bull 看好股市者；好友bureaucracy 官僚系统；官僚组织制度；科层组织制度burglary insurance 盗窃保险business administration 工商管理business corporation 企业公司business cycle 商业循环；营业循环；营业周期business enterprise 企业机构business entity 企业个体business ethics 商业道德business organization 企业组织business registration certificate 商业登记证business reply service 商业回邮服务buying power index 购买力指数calculating device 计算装置call option 买入期权call provision 提前赎回(证券)条款callable bond 可赎回债券called-up capital 已催缴股本capital budgeting 资本预算capital employed 动用资金capital employed 动用资金；动用资本capital expenditure 资本支出capital gearing 资金借贷比率capital gearing 资金借贷比率；资本与负债比率capital goods 资本物品capital intensive 资本密集capital market 资本市场capital reserve 资本公积金；资金储备capital 资金；资本capital 资金；资本；股本capital-intensive 资本密集capitalism 资本主义capitalization (1)资本化；利益资本化，(2)资本总额capitalization （1）资本化；利益资本化；（2）资本总额cargo insurance 货物保险；货运险carriage forward 运费到付；货价不包括运费carriage paid 运费已付；货价包括运费carrier (1)运货工具，(2)承运商carrier （1）运货工具，（2）承运商carrying cost (1)贮存成本；存仓成本，(2)保有资产成本case study 个案研究cash budget 现金预算cash discount 现金折扣cash dispenser 现金提款机cash flow 现金流转；现金流量cash on delivery (COD) 交货付现cash rebate 现金回扣cash sale 现销cash sale 现销；现金销货cash with order 订货付现cashier order 银行本票cashier order 银行票caveat emptor 购者自慎central processing unit (CPU) 中央处理器central tendency 中央倾向；集中趋势centralization (1)集中；集中化，(2)中央集权；集权化centralized management 中央集权管理certificate of incorporation 公司注册证certificate of origin 产地来源证；来源证certificate of posting 投寄邮件证明书chain of command 命令线；命令链；指挥链chain store 连锁商店channel of communication 沟通渠道；传意途径channel of distribution 分销途径；分销渠道channel of information 信息渠道cheque clearance 支票交换Chinese General Chamber of Commerce, The 香港中华总商会Chinese Gold & Silver Exchange Society, The 金银业贸易场Chinese Manufacturers' Association of Hong Kong, The 香港中华厂商联合会circulating asset 流动资产circulating capital 营运资金；周转资金；流动资本classified advertising 分类广告clearing house 票据交换所co-operative society 合作社co-partner 合伙人code of ethics 道德规约；道德守则code of practice 操作守则coercive power 强制权力coinsurance 共负保险collateral 抵押品collect call 接听人付费长途电话collective bargaining 集体议价；集体谈判collective ownership 集体所有；集体所有制colling-off period 冷却期；冷静期；等待期command 命令；指令；指挥commercial paper 商业票据commission (1)佣金，(2)手续费commission （1）佣金，（2）手续费committee structure 委员会结构commodities futures market 商品期货市场commodity exchange 商品交易所；期货交易所commodity 商品common carrier （1）运输业，（2）承运商common stock 普通股communication barrier 沟通障碍communication channel 沟通渠道；传意途径communication network 沟通网络communication networks 通讯网communism 共产主意Companies Ordinance 公司条例Companies Registry 公司注册处company 公司comparative advantage 比较优势compensating balance 补偿性最低存款额competitive advertising 竞争性广告component 组成元素；组件Computer Aided Design (CAD) 计算机辅助设计Computer Aided Manufacture (CAM) 计算机辅助生产computer crime 涉及计算机的犯罪行为computer personnel 计算机从业员computer program/computer 计算机程序computer system 计算机化computer 计算机；电子计算器conciliation 调停；调解；斡旋conciliator 调停人；调解人confirmed letter of credit 保兑信用证；保兑信用状conglomerate 联合企业consequential loss 灾后损失；后果性损失；间接性损失consignment note 托运通知书consignment 寄销consolidated financial statement 综合财务报告表；综财务报表consolidated group 合并集团consular invoice 领事签证单；领事发票consumer behaviour 消费者行为Consumer Council Ordinance 消费者委员会条例Consumer Council 消费者委员会consumer goods 消费品consumer loyalty 消费者忠诚consumer marketconsumer market 消费者市场consumer price index 消费物价指数consumerism 消费者主义container 货柜；货箱containerization 货樻运输；货柜化containerization 货柜运输；货柜化contingent fund 意外准备基金contingent liability 或有负债contingent reserve 意外准备continuous production 连续性生产；流水生产contract price 合约价格contract 合约；契约；合同contributed capital 缴入资本control chart 控制图control unit 控制部件control 控制；统制；管制controllable costcontrolled company 分公司；受制公司controlling company 总公司；控股公司convenience goods 便利品convenience store 便利店；便利店铺convertible bond 可调换公司债券；可换债券convertible preference share 可转换优先股coordination 协调copyright 版权corporation 公司corporation 公司；法团cost analysis 成本分析cost and freight (A & F) 成本包括运费cost and freight (C & F) 成本包括运费cost control 成本控制cost of capital 资本成本cost of goods soldcost of goods sold 销货成本cost of production 生产成本cost 成本cost, insurance and freight (CIF) 货价、保险及运费；到岸价格cost-benefit analysis 成本收益分析；成本效益分析cost-effectiveness analysis 成本效用分析；成本效能分析cost-plus pricing 成本力成定价；成本加利润计价法cost-plus 成本加成coupon bond 息票债券coupon rate 票面利率courier service 速递服务covered warrant 备兑认股权证；回购认股证craft union 同业工会credit analysis 信用分析credit analysis 信用咭credit card 信用卡credit control 信用控制；信贷控制credit insurance 信用保险；信贷保险credit line 信用限额；信贷限额credit management 信用管理；信贷管理credit note 贷项通知单；入帐通知书credit period 赊帐期间credit policy 信用政策；信贷政策credit rating 信用评级；信用评核credit sale 赊售；赊销credit terms 赊帐条件credit transfer 贷项转帐credit union 储蓄互助社credit worthiness 信贷可靠性credit （l）贷方，（2）贷项，（3）贷记，（4）贷入，（5）赊帐，（6）信用creditor 债权人Critical Path Method (CPM) 要径法；关键路线法crossed cheque 划线支票cum dividend 带息cumulative dividend 累积股息cumulative frequency 累积频率；累积频数cumulative preference share 累积优先股cumulative preferred stock 累积优先股current account （1）往来存款账户；活期存款账户，（2）往来帐current asset 流动资产current asset 流动资产current liability 流动负债current price 时价current ratio 流动比率current ratio 流动化率custom duty 关税customer departmentalization 顾客分部customs duty 关税customs 海关cut-throat competition 恶性竞争cyclical fluctuation 周期性波动cyclical unemployment 周期性失业data processing 数据处理data tansmission 数据传输data transmission 数据传输data 数据；资料debenture 债券debenture 债券；信用债券debit note 借项通知单；支帐通知书debit （l）借方，（2）借项，（3）借记，（2）借入debt capital 债务资本；借入资本debt discount 债务折扣debt finance 外借资金debt financing 举债；债务筹措；举债融资debt management 债务管理debt ratio 债务比率debt 债；债务debt-to-equity ratio 债务与资本比率decentralization (1)分散，(2)分权；权力分散decentralized authority 分权；权力分散decentralized management 分权管理；分层管理decision making 决策decline stage 衰退期deed 契据；契约default 违约；拖欠deferred asset 递延资产deficit 亏绌；赤字；亏损del credere agent 包销商；保付货价代理人del credere agent 保付货价代理人；担保还款代理人del credere 担保还款delegation of authority 授权delivered price 交货价格delivery note 付货通知书；交运通知；送货单delivery note 付货通知书；交运通知送货单demand deposit 活期存款democratic leadership 民主式领导democratic socialism 民主社会主义demotion 降；降级department sotre 百货公司department store 百货公司departmentalization 部门划分；部门化；分部departmentation 部门划分；部门化；分部deploy 调配；调派；部署deposit 存款deposit-taking company 接受存款公司depositor 存户depreciation (1)折旧，(2)贬值，(3)损耗depreciation (1)折旧，(2)损耗depreciation allowance 折旧金；折旧提存；折旧预备depreciation rate 折旧率Design Council of Hong Kong 香港设计委员会devaluation 贬值differential product 差异产品digital computer 数字计算机diminishing balance depreciation method 余额递减折旧direct cost 直接成本direct debit (1)直接支帐付款，(2)直接借记direct debit （1）直接支帐付款，（2）直接借记direct distribution 直接分配；直接分销direct distribution 直接分销；直接分配direct expense 真接费用；直接成本direct marketing 直接行销direct shipment 直接装运directing 指挥disability insurance 伤残保险disbributor 经销商；分销商disbursement 支出discharge 解雇；开除disciplinary action 纪律处分discount (1)折扣，(2)贴现，(3)折价discount allowed 销货折扣discount house 票据贴现所discount on share 股票折价discount received 购货折扣discount （1）折扣，（2）贴现discounted cash flow (1)折现现金流量，(2)现金流转折现法discounting bill of exchange 票据贴现discounts allowed 购货折扣discounts received 购货折扣discretionary income 自由支配收入；自由支配所得discriminatory pricing 歧视性定价；差别定价dishonour 拒付dishonour 拒付；拒绝付款；拒绝承兑dishonoured cheque 退票；不兑现支票；拒付支票dismissal 解雇；开除disposable income 可用所得disposal of asset (1)资产处理，(2)资产变卖dissolution 解散；解体distribution channel 分销途径distributor 经销商；分销商diversification 多元化；多样化；业务分散dividend yield 股息率dividend 股息division of labour 分工document against acceptance 承兑交单document against payment 付款交单document of title （1）业权；所有权，（2）业权文件documentary bill 跟单汇票documentary credit 押汇documentary letter of credit 跟单信用证；跟单信用状domestic trade 本土贸易；国内贸易dormant partner 不参与管理合伙人；匿名合伙人；隐名合伙人dormant partner 不参与管理合伙人；隐名合伙人down-payment 首期付款draft (1)汇票；票据，(2)草案draft 汇票drawee 受票人drawer 发票人Dual-factor Theory 两因子理论dumping 倾销durable goods 耐用物品duty drawback 退税duty list 职责表duty roster 轮值表duty 税earning capacity 收益能力；盈利能力earnings per share 每股盈利economies of scale 规模经济electronic banking 电子银行服务electronic computer 电子计算器electronic data processing (EDP) 电子数据处理electronic payment system 电子付款服务embargo 禁运emolument (1)薪酬；酬金，(2)津贴emotional appeal 情感诉求employee association 职工联合会employee counselling 员工辅导employee-oriented 员工导向employees' compensation insurance 雇员赔偿保险employees' conpensation 雇员赔偿employer's liability insurance 雇主责任保险employers' association 雇主联会；雇主协会employment agency 职业介绍所empower 赋予权利end user 最终使用者endorsement (1)背书，(2)批注，(3)认可；赞同endorsement （1）背书，（2）批注endowment insurance 储蓄保险enterprise 企业entity 单位；个体entrepot 转口港；转口埠entrepreneur 企业家equal-annual-payment depreciation method 平均年金折旧法；平均折旧法equity capital 主权资本；权益资本；股本equity finance 主权资金equity financing 资本筹措；权益筹资equity 产权；主权；权益errors and omissions excepted (E & OE) 如有错漏不在此限errors and ommissions excepted (E&OE) 如有错漏不在此限espirt de corps 团体精神esteem need 自尊需要；名望需要European Economic Community (EEC) 欧洲经济共同体European Economic Community (EEC) 欧洲经济共同体；欧洲共同市场ex-dividend 除息ex-godown 仓库交货价；出仓价ex-right 除权ex-warehouse 仓库交货价；出仓价ex-works 出厂价；工厂交货价exchange control 外汇管制exchange fund 外汇基金exchange （l）兑换，（2）交换exclusive distribution 独家经销executive (1)行政，(2)行政人员；执行人员executor 遗嘱执行人expert power 权威权力expertise (1)专才，(2)专门知识；专家经验export licence 出口许可证export 出口export-oriented 出口主导；出口导向exporter 出口商exports 出口express delivery 专运express terms 明示条款external financing 向外筹措资金；向外融资extra dividend 额外股利extractive industry 采掘工业extrinsic reward 外在报酬face value 票面值factor (1)应收帐款数购商，(2)经纪商；代理人，(3)因素；要素factor analysis 因素分析factor 应收帐款收购商factoring house 应收帐款收购商factoring 出售应收帐款；应收帐款让售factors of production 生产因素；生产要素Federation of Hong Kong Industries 香港工业总会feedback 回应；反馈；回馈fictitious asset 虚设资产final dividend 末期股息；末期股利final divident 末期股息；末期股利finance company 财务公司financial incentive 财务奖励financial institution 财务机构；金融机构financial intermediary 金融中介机构financial leverage (1)财务挺率；杠率，(2)财务杠杆作用financial management 财务管理financial market 金融市场；财务市场financial ratio 财务比率financial statement 财务报表financial year 财政年度；会计年度finished goods 制成品fire insurance 火险firm 商号；商行；企业first-line manager 第一线管理人员fiscal year 财政年度；会计年度fixed asset 固定资产fixed budget 固定预算fixed capital 固定资本fixed cost 固定成本fixed deposit account 定期存款账户fixed deposit 定期存款fixed liability 固定负债flat organization 平扁组织flexible budget 弹性预算flexitime 弹性工作时间floating debenture 浮动抵押公司债券flow chart 流程图foreign exchange control 外汇管制foreign exchange market 外汇市场foreign exchange rate 汇率foreign exchange 外汇foreign trade 对外贸易；国际贸易foreman 工头forfeited share 没收股份form utility 形式效用formal organization 正式组织forward integration 前向合并founders' share 创办人股本；发起人股本franchise 营业特权；专利权franchise 营业特权；专利权；特许权franchisee 特许权使用人franchisor 特许权拥有人franking machine 邮戳机free alongside ship (FAS) 船边交货价free currency 自由货币free enterprise 自由企业free on board (FOB) 船上交货价；离岸价free port 自由港free trade 自由贸易freight 运费frequency distribution 频数分布；频率分布fringe benefit 额外利益；附带福利fringe benefit 额外利益；附带福利；边缘福利full liability 全部责任functional authority 职权；职能权力；功能性职权functional departmentalization 功能分部；职能分部functional discount 功能折扣functional organization 功能组织；职能组织fund (1)基金，(2)资金fund flow 资金流转fund （1）基金，（2）资金funds statement 资金表futures contract 期货合约futures deals 期货交易futures market 期货市场futures price 期货价格Gantt Chart 甘特图表gearing ratio 资本与负债的比率；资本借贷比率General Agreement on Tariffs and Trade (GATT) 关税及贸易总协议general average 共同海损general partner 普通合伙人general partnership 普通合伙georgraphical departmentalization 区域分部gilt-edge security 金边证券；优良证券；优质证券gilt-edged security 金边证券goal oriented 目标指向goods 货品goodwill 商誉grading 等级grievance procedure 冤屈投诉程序gross loss 毛损gross margin 毛利gross profit 毛利gross weight 毛重group incentive plan 团体奖励计划growth stage 成长期Hang Seng Index Futures Contract 恒生指数期货合约Hang Seng Index 恒生指数hardware 硬设备，硬件hedging 套头交易；保值交易；套期保值；套戥；对冲heterogeneous products 异质产品Hierarchy of Needs Theory 需求层次理论；需要阶梯理论hire purchase agreement 租购合约hire purchase 租购；分期付款购买holding company 股权公司；控股公司home trade 本土贸易；国内贸易homogeneous products 同质产品Hong Kong Association of Banks 香港银行公会Hong Kong Export Credit Insurance Corporation 香港出口信用保险局Hong Kong Futures Exchange Limited 香港期货交易所有限公司Hong Kong General Chamber of Commerce, The 香港总商会Hong Kong Index 香港指数Hong Kong Industrial Estate Corporation 香港工业公司Hong Kong Japanese Chamber of Commerce and Industry 香港日本人商工会议所Hong Kong Management Association, The 香港管理专业协会Hong Kong Productivity Council 香港生产力促进局Hong Kong Standards and Testing Centre Ltd., The 香港标准及检定中心Hong Kong Standards and Testing Centre, Ltd., The 香港标准及检定中心Hong Kong Trade Development Council 香港贸易发展局Hong Kong Trade Facilitation Council 香港贸易协进局horizontal integration 横面结合；平行合并horizontal integration 横向合并；横面结合；平行合并horizontal merger 横向合并hot money 热钱；游资hourly rate 每小时工资率；计时工资human relations 人际关系human resources management 人力资源管理human resources planning 人力资源规划human resources 人力资源hygiene factors 保健因子hypermarket 特级市场I Owe You (IOU) 欠条；欠单；借据I.O.U. (I owe you) 欠条；欠单；借据implied terms 默示条款import duty 入口税import licence 入口许可证import 入口importer 入口商imports 入口impulse buying 冲动性购买in-service training 在职训练incentive pay 奖金incentive plan 剌激计划；奖励计划incentive 奖励；剌激；诱因；激动income statement 损益表；收益income statement 损益表；收益表income tax 入息税；所得税；溢利税indebtedness 债务indemnity 赔偿indent 国外订货单indenture 合约；契约index number 指数Indian Chamber of Commerce Hong Kong, The 香港印度商会Indian Chamber of Commerce Hong Kong, The 印度商会indirect cost 间接成本indirect expense 间接费用indirect production 间接生产induction training 就业训练；入职训练；新进人员培训induction 引导Industrial Development Board 工业发展委员会industrial dispute 劳资争执；劳资纠纷；工业纠纷industrial diversification 工业多元化industrial goods 工业品industrial health and safety 工业卫生与安全industrial relations 劳资关系；工业关系industrial safety 工业安全industrial training 工业训练industrial union 产业工会；工业工会Industry Department 工业署infant industry 萌芽工业；初生工业inferior goods 劣等物品；低等物品inflation rate 通胀率inflation 通货膨胀informal organization 非正式组织information processing 信息处理information system 信息系统informative advertising 信息式广告infrastructure 基础设施；基本建设injunction 禁制令inland mail 本埠邮件Inland Revenue Department 税务局input device 输入设备input 投入；输入；投入量input-output analysis 投入产出分析insider dealing 内幕交易insider trading 内幕交易insolvency 无力支付；无偿债能力installment credit 分期付款式赊帐；分期付款信贷installment loan 分期付款贷款instalment loan 分期付款贷款instalment 每期付款额instruction 指示；训令insurable interest 可保利益insurable risk 可保风险insurable risks 可保风险insurance fund 保险基金insurance policy 保单insurance policy 保单；保险单insurance premium 保费；保险费insurance premium 保险费insurance 保险insured 受保人insurer 承保人intangible asset 无形资产intangible 无形integration of enterprises 企业之整合integration 结合；合并intensive distribution 密集性分销；密集的推销方法；广泛性分销intensive distribution 密集之整合密集性分销；密集的推销方法；广泛性分销intercompany profit 联营公司间内部盈利interdepartmental profit 部门间内部盈利interest (1)利息，(2)权益；利益interest group 利益团体interest rate 利率interim dividend 中期股息interlocking directors 互兼董事intermittent production 间歇性生产internal control 内部控制；内部管制internal financing 内部融资internal rate of return (IRR) 内部报酬率；内在报酬率；内在回报率international marketing 国际市场推销；国际市场营销International Monetary Fund (IMF) (1)国际货币基金组，(2)国际货币基金International Monetary Fund (IMF) 国际货币基金组织international trade 对外贸易；国际贸易interview (1)面对；会晤；约见，(2)面试intrinsic factor 内在因素intrinsic reward 内在报酬introduction stage 介绍期inventory (1)存货，(2)财产清单inventory control 存货控制；存货管理；存货管制inventory cost 存货成本inventory turnover 存货流转率inventory turnover 存货周转；存货流转率invested capital 投入资本investment company 投资公司invisible trade 无形贸易invoice 发票irrevocable letter of credit 不可撤销信用证irrevocable letter of credit 不可撤销信用证；不可撤销信用状issued capital 已发行股本job analysis 工作分析；职务分析job attributes 工作特质job characteristics 工作特性job classification 工作分类job content 工作内容；工作质量job description 工作描述；工作说明；职务说明job design 工作设计job enlargement 工作扩大化job enrichment 工作丰富化job evaluation 工作评价job inspection 实地视察工作情况job redesign 工作再设计job retation 工作轮调job satisfaction 工作满足感job security 职业保障；工作保障job specification 工作规范；工作要求；职务规格job title 职衔jobber 证券经销经纪，证券批销经纪；批家joint account 联合帐joint stock company 股份有限公司joint venture 联合短期投资；短期合营joint-stock company 股份公司；股份有限公司key personnel 主要工作人员keyboard 键盘labeling 标签Labour Department 劳工处labour dispute 劳资争议；劳资纠纷labour force 劳动力；劳动人口labour intensive 劳力密集labour market 劳动市场；劳动力市场labour mobility 劳工流动性Labour Relations Ordinance 劳资关系条例labour relations 劳资关系Labour Tribunal 劳资审裁处labour turnover rate 劳工流动率；员工流动率；工人流动率labour union 工会；职工会labour-intensive 劳力密集laissez faire 自由放任latent demand 潜在需求；潜在需要lateral communication 横向沟通layoff 解雇；遣散lead time (1)计划与执行时差；准备期间，(2)订货间隔期leadership style 领导风格leadership 领导能力leading 领导lease (1)租赁；租，(2)租约leasing 租赁legal entity 法人；法定个体legitimate power 合法权力length of service 服务年资lessee 承租人；承批人lessor 出租人letter of appointment 聘书letter of credit 信用证；信用状letter of enquiry 询价函件level of management 管理层次level of responsibility 责任的轻重level of salary 薪金水平leverage (1)挺率；杠率；杠杆比率；资本借贷率，(2)杠杆作用；举债经营leverage ratiolevy 课税；征收；征课liability (1)负债，(2)责任liability 负债licence 许可证；牌照licensed bank 持牌银行licensed deposit taking company 持牌接受存款公司life assurance 人寿保险limited company 有限公司limited liability 有限债务责任limited liability 有限债务责任；有限责任limited partnerlimited partner 有限合伙人limited partnership 有伙人limited partnership 有限合伙line assistant 直线助理；部属助理line authority 直线职权；部属职权line function 直线功能；部属功能；直线职能；部属职能line layout 流水线布置；有线布置line manager 作业主管line of authority 权力线line of credit 信用限额；信货限额line organization 直线组织；部属组织line-and-staff organization 直线与幕僚组织；部属与幕僚组织linked exchange rate 联系汇率liquid asset 速动资产liquid asset 速动资产；流动资产liquid capital 流动资金liquidation (1)清盘；清算，(2)清理liquidation （1）清盘；清算，（2）清理liquidaty ratio 速动比率；流动资金比率liquidity ratio 流动资金比率liquidity 流动性；变现性；变现能力listed company 上市公司listed security 上市证券loan 放款；贷款lobbying 游说localization of production 生产地方化；生产区域化location of industry 工业区位lockout 停工；工厂闭锁long position 买空；好仓；好仓合约；买进的期货合同long-term capital 长期资本；长期资金long-term liability 长期负债long-term loan 长期贷款loss leader 亏本出售商品；损失领导物，吸引商品loss leader 亏本出售商品；损失领导物；吸引商品loss 损失；亏蚀machine hour depreciation method 机器小时折旧法mail order 邮购management (1)管理；治理，(2)管理部门；管理阶层，(3)资方management by exception 例外管理management by objective (MBO) 目标管理management consultant 管理顾问；经营顾问management contract 管理合约management development 管理发展management game 管理游戏management information system (MIS) 管理信息系统；管理信息系统management principle 管理原则management science 管理科学manager 经理；管理者；管理人员managerial hierarchy 管理层次；管理结构managing director 常务董事manpower planning 人力规划；人力计划marine insurance 海上保险marine insurance 海上保险；水险mark down 标价降低数mark-down 标价降低数；减成mark-up 加于成本之价格；标价提高数；加成mark-up 加于成本之价格；加成market analysis 市道分析；市场分析market capitalization 市值；市价总值market development 市场发展market diversification 市场多元化；市场分散market economy 市场经济market information 行情；市场信息market leader 市场领导者market mechanism 市场调节作用；市场调节职能market orientation 市场导向；市场取向market penetration 市场渗透market potential 市场潜量；市场潜力market price 市价market research 市场调查；市场研究market research/marking research 市场研究；行销研究market segmentation 市场细分；市场区隔化；市场分隔market share 市场占有率market value 市值market-oriented 市场取向；市场导向marketable security 有价证券marketing (1)销售；推销；市场营销，(2)市场学；营销学marketing channel 分销途径；推销渠道；行销通路marketing concept 市场观念；市场营销概念marketing decision 市场决策；营销决策marketing effort 市场效能；营销效能marketing environment 市场环境；行销环境marketing function 市务职能marketing information system 市场数据系统；市场信息系统marketing management 市场管理；市务管理；营销管理；行销管理；市场营销管理marketing mix 市场组合；行销组合；市场营混；市场营销组合marketing policy 市场政策；营销政策marketing strategy 市场策略；营销策略marketing 市场学mass consumption 大规模消费mass distribution 大规模运销mass media 大众传播传介mass media 大众传播媒介mass production 大量生产；大规模生产mate's receipt 大副收据material incentive 物质鼓励materials management 物料管理maternity leave 分娩假期；产假；分娩假matrix departmentalization 矩阵分部matrix organization 矩阵组织maturity (1)到期，(2)成熟期maturity 到期mean 平均(值)；中数means of production 生产数据；生产工具mechanization 机械化median 中位数Memorandum of Association 组织大纲memory unit 存贮器merchandise turnover 商品周转率merchandise 商品merchandise 商品；货品merchant bank 投资银行；商人银行merchant wholesaler 批发商merchantible quality 适合销售品质；可销售品质merger 兼并；合并；归并merit rating system 考绩制度microcomputer 微型计算机；微型计算器microprocessormiddle managementmiddleman 中间人minicomputermixed departmentalization 混合分部mobility of labour 劳工流动性mode (1)众数，(2)方式modernization 现代化Money Changers Ordinance 货币兑换商条例money market 货币市场monitor 监察monopolist 垄断者；独占者monopoly 垄断；专利；专卖morale 士气mortgage bond 抵押债券mortgage 抵押；按揭mortgagee 受押者；贷款人mortgagor 抵押者；借款人most favoured nation (MFN) 最优惠国；最惠国motion study 动作研究motivation 激励；动机motivational factors/motivators 动机因子；激励因子motive 动机Multi-Fibre Agreement (MFA) 多纤协定；多种纤维协定Multi-Fibre Agreement (MFA) 多种纤维协定；多纤协定multi-natinal business 跨国企业multi-national company 跨国公司multi-national corporation 跨国公司；多国公司multiple pricing 多重订价法multiple shop 连锁商店multiple shop 连销商店national income 国民所得；国民收入nationalization 国有化natural resources 天然资源necessity 必需品need for achievement 成就感需要need for affiliation 归属感需要need for power 权力需要need hierarchy 疏忽职守negligence of duty 流通票据；可转让票据negotiable instrument 净资产negotiable instrument 流通票据net asset 净资产net asset 账面净值net book value 账面净值net current asset 流动资产净值net income 净利益；净收益；净利；纯利net loss 净损失net operating income 营业净利net operating profit 营业净利net present value (NPV) 净现值net profit on sales 销货纯利net profit 纯利net profit 纯利；净利net realisable value 变现净值net working capital 营运资金净额net worth 净值new issue market 新股发行市场new-product development 新产品发展no claim bonus 无索偿奖励no-par-value capital stock 无面值股票nominal capital 票面股本；额定股本；名义股本nominal partner 名义合伙人nominal value 名义价值；票面值non durable goods 非耐用物品non financial incentive 非财务式奖励non-contributory provident fund 毋须供款的公积金non-cumulative preference share 非累积优先股non-durable goods 非耐用品non-insurable risk 不可保风险non-insurable risks 不可保风险non-profit making organisation 非牟利机构non-programmed decision 非程序化决策；非定型化决策non-voting share 无投票权股票not negotiable 不得转让noting charges 票据拒付手续费objective 目标occupational mobility 职业流动性odd lot 零数；零星交易；零星股；碎股odd pricing 奇数定价法off-the-job training 职外训练offer for sale 出让；公开发售office automation 办公室自动化office lay-out 办公室布置oligopoly 寡占；寡头垄断on consignment 寄销on-the-job training 在职训练；在职培训。
会计专业外语账目词汇汇总
帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier〞s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate fund其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料本钱差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor〞s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral会计主任account balancde结平的帐户account bill帐单account books帐account classification帐户分类account current往来帐account form of balance sheet帐户式资产负债表account form of profit and loss statement帐户式损益表account payable应付帐款account receivable应收帐款account of payments支出表account of receipts收入表account title帐户名称，会计科目accounting year或financial year会计年度accounts payable ledger应付款分类帐Accounting period〔会计期间〕are related to specifictime periods ,typically one year〔通常是一年〕资产负债表：balance sheet可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term specialpayable over one year递延税款Deferral taxes所有者权益类OWNERS〞EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储藏基金Reserve fund企业开展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储藏基金Withdrawal reserve fund提取企业开展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers〞bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit四、本钱类Cost生产本钱Cost of manufacture根本生产本钱Base cost of manufacture辅助生产本钱Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务本钱Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue效劳收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务本钱Operating costs产品销售本钱Cost of goods sold效劳本钱Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405其他业务支出Other business expense销售其他材料本钱Other cost of material sale其他劳务本钱Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax。
企业应收账款管理外文翻译文献
企业应收账款管理外文翻译文献企业应收账款管理外文翻译文献(文档含英文原文和中文翻译)原文:Enterprise receivables management analysedFenXi mining chemical company zhaoAiping【abstract 】in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.【keywords 】receivables; The provision for; Management riskAccounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is animportant way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance.Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time,generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.Accounts receivable in the management of the existing problemsAccounts receivable is broad, fixed number of year long. AmountsEnterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit payments. But the enterprise did not strictly according to the provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.The account receivable NPLS not timely, to the enterprise confirmed the appearance of virtually increased asset caused.Because enterprise to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there ~ some problems. Is mainly to stay SiZhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.Because some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterprise still exist serious planned economy of ideas, these people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the production and business operation this center, not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for existing resources and capital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal production and operation activities and the efficient use of the funds.The drawbacks of the receivable mismanagementReduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is not keeping pace recovery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax on profits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterprise by current assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterprise actual operation situation veiled. Influence enterprise production plan and sales plan, etc, can't realize the set benefit goal.Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down current income. Therefore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (special enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation results. Increased risks of an enterprise cost.Speeding up the enterprise's cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerate the enterprise's cash outflows, main performance for:Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value added tax, business tax, consumption tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.Income tax payments. Accounts receivable generate revenue, but not in cashincome tax, and realizing cash payment must on time.Cash the distribution of the profits. Also exist such problems. In addition, the cost of the management of accounts receivable and accounts receivable recycling costs will accelerate enterprise cash outflows.The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating cycle depends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. Cause enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.Increased receivables management process. Error probability,brings to the enterprise enterprise to face the additional loss accounts receivable account, possibly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities of examination and approval of such material scattered, lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.To strengthen the management of accounts receivable methodComprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to the market economy requirement, the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operation and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area and the possibility of recovery of accounts receivable areclassified. Carefully analyzed collection verify each sum ofmoney and amount. And this system, more likely way back near the door check account receivable; Way to outside the system, and is unlikely to far back of receivables through telephone enquiries, enterprise sent a letter, lawyers sent a letter way to undertake checking: some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a comprehensive and detailed understanding, and according to the command of the debtor to evaluate solvency debt-repaying possibility. Judge, lock key goals for the next great written-off receivables smoothly and lay the foundation.Multi-pronged approach.we great effort, increase. After the preparation work or do. Accounts receivable written-off receivables entered the substantial "punish collect" crucial stage. In actual work, in order to give attention to collect the magnificence of the enterprise with benefit, one of the debtor to classify, different properties analysis of the debtor to adopt targeted collect method, in order to make the whole written-off receivables achieved good effect. The debtor to business clients. To possess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so that both the collect keep good business cooperation relations; But for malicious long-term default behavior, used first lawyer indemand for collection, correspondence is invalid cases, still choose be representative of the debtor to court, apply for a court for compulsory execution. In the majesty of the law, the other group of a deterrent to repay the debtor will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system inside worker due to illness, life difficult, and many other reason formed non-business temporary loan, first of all, issued a document, clearly stipulates that deadline repossessed; Secondly, a large amount of arrears. Indeed, in a difficult to pay off after consultation with staff. Payment agreement signed. Divide second month in salary charged or deduct; Finally, the internal to laid-off employees and have extra-large disease worker, its economy is really difficult to repay embarrassment. In a humane treatment, offer certain debt relief. Such already make whole written-off receivables reach the expected effect, also can let laid-off workersto their real challenges organization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel can cooperate actively court on the debtor's property implement preservation, making cdo in court, under the help of the relevant accounting units and individuals to impose preservation of property. For property preservation at the same time. Appoint our wealth pipe center visit regularly the obligor, closely watching the debtor whereabouts, understand their property status. Once found the debtor reimbursement conditions mature, immediately notify the court, suspend the property preservation, reactivated cases. Applied to the court forcompulsory execution withdraw arrears.Establish customer credit system. Strict credit business formalities for examination and approval from years of written-off receivables accounts receivable see. A few enterprises in experience increased sales push credit sales policy. Did not establish a complete customer credit system, to the customer assets status, reimbursement ability, financial situation, the credit rating don't know much. Even after receivable formation. Find the debtor to punish frequently occurred. There are a few enterprise to the customer credit conditions are too broad. Credit approval rights too scattered, sometimes a sales personnel can decided to sell on credit business formation. Cause some credit rating is low customers easily get credit, increasing the risk of bad loans.Earnestly implement post responsibility system, strict appraisal, rewards and punishments and trenchantSome enterprise although also established a comparatively perfect accounts receivable credit sales, management, a great responsibility and internal control system, but in actual work but become a mere formality, non-existing. Cause the enterprise internal responsibility unclear, the reward is unknown situation. To a certain extent, encourages the formation of large receivables, increasing the operating risk of an enterprise. So only with a good set of system doesn't solve all the problems in the practical work, the key still need to implement these system will reach the designated position, achieves truly in the bud.Foreign source ：Friends of the accounting, in 2009 (30) 84 85译文:企业应收账款管理存在的问题及对策汾西矿业化工公司赵爱萍【摘要】公司为了满足扩大销售、增加企业的竞争力、减少库存、降低存货风险和管理开支等的需要，在El 常的经营活动中产生了应收账款。
最全会计专业术语中英文对照
写在前面，这种免费的东西为什么还要消耗财富值呢？！知识就要分享！免费下载！付款用语付款方法mode of payment现金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清/支付全部货款payment in full/full payment支付部分货款/分批付款payment in part/part payment/partial payment记帐付款/会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly payment/monthly instalment延滞付款payment in arrear预付货/先付payment in advance/prepayment延付货款deferred payment立即付款prompt payment/immediate payment暂付款suspense payment延期付款delay in payment/extension of payment支付票据payment bill名誉支付/干与付款payment for honour/payment by intervention结帐/清算/支付settlement分期付款instalment滞付/拖欠/尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay/to make payment/to make effect payment结帐to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse结清to clear off/to pya off请求付款to ask for payment/to request payment恳求付帐to solicit payment拖延付款to defer payment/to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly付款相当慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款颇为恶劣to pay very badly/to never pay unless forced拒绝付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you惠请付款kindly pay the amount/please forward payment/please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.索取利息to charge interest附上利息to draw interest/to bear interest/to allow interest生息to yield interest生息3% to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在银行存款to have money in a bank/to have a bank account/to have money on deposit向银行提款to withdraw one‘s deposit from a bank换取现金to convert into money/to turn into cash/to realize折扣用语从价格打10%的折扣to make a discount of 10% off the price/to make 10% discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce/to make a reduction减价to deduct/to make a deduction回扣to rebate现金折扣cash discount货到付款/现金提货cash on deliver （C.O.D.）货到付现款cash on arrival即时付款prompt cash净价/最低价格付现net cash现金付款ready cash即期付款spot cash/cash down/cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance （D/A）付款交单documents against payment （D/P）折扣例文除非另有说明，30日后全额付现，如有错误，请立即通知。
外文翻译：应收账款外文翻译
毕业论文文献综述Accounts ReceivableAuthor: M. Elizabeth Haywood, Donald.IntroductionAccounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization.Accounts Receivable as a Current AssetOn the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances.In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations.Accounts Receivable and Collections ReportsBecause of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis,but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected.Analysis of Accounts Receivable and CollectionsA number of methods are used to measure accounts-receivable balances and the effectiveness of collection policies and procedures. Some of the more frequently used methods to analyze accounts receivable and collections includeA/R at Year End as a Percentage of Total Sales. This ratio is computed by dividing the fiscal year-end A/R balance by fiscal year net sales. The AAUP Statistical Survey reported averages between 21.6 percent and 23.0 percent for fiscal years 1992 through 1995. This ratio can also be computed at any time during the year; however, to get a meaningful ratio, the A/R balance must be divided by net sales for the most recent twelve months.Average Collection Period. This ratio is an indication of the average number of days required to convert receivables into cash. Ideally, the computation should use a monthly average of receivables and include only credit sales. A monthly average of receivables should be used in order to offset any fluctuations that may occur during the year. Additionally, only credit sales should be used in this computation since cash sales usually do not involve any credit risk. The computation of the average collection period is a two-step process. First divide total sales (preferably credit sales only) for the fiscal year by 365. This calculation yields the amount of credit sales per day. Then divide the year-end receivable balance (or average monthly receivable balance) by the credit sales per day. The result is the average collection period in days. The AAUP Statistical Survey reported average collection periods of 77 to 91 days for fiscal year 1995 and 80 to 95 days for fiscal year 1994.A/R Aging Schedule. This is a periodic report used to determine the priorities of collection activities. An aging schedule lists all customer accounts with outstanding balances as of the date of the aging schedule, one account per line. Across the line, the total amount due is broken down, or aged, by overdue categories. The overdue categories generally include current (not yet due), 1 to 30 days past due, 30 to 60 days past due, 60 to 90 days past due, and over 90 days past due. The aging categories may need to be adjusted to properly reflect an organization's terms of sales.A/R Aging by Customer Type or Payment Terms. This is a variation of the A/R Aging Schedule and can be used to more effectively target accounts that require the attention of the collections staff. A more focused schedule also allows comparisons to be drawn between similar accounts.Bad Debt Expense as Percentage of Total Sales. This ratio is computed by dividing year-end bad debt expense by net sales. The AAUP Statistical Survey reported averages of 0.4 percent and 0.5 percent for fiscal years 1992 through 1995.Bad Debt Expense as Percentage of A/R Balance. This ratio is computed by dividing year- end bad debt expense by the year-end (or average) A/R balance. The AAUP Statistical Survey reported averages between 1.8 percent and 2.0 percent for the fiscal years 1992 through 1995.Credit Department Monthly Report. This is a summary report that helps management monitor the monthly accounts-receivable status and collections activities. A typical report would include current month and prior month balances for accounts receivable, total collections, and total net sales. Additionally, some ratios might be included, such as the average collections period. Bad debt comparison would include bad debt write-off for the current month, fiscal year to date, and last fiscal year to date. Finally, a summary of the number of accounts and balances in each aging category should be included. There is no universal, or standard, format for this type of report. For a credit department monthly report to be truly effective, it must be tailored to the needs and reporting capabilities of each individual press. The idea of this report is to provide management with a one-page summary of collection results each month.The percentage ratios (A/R as percentage of net sales, bad debt as percentage of net sales, and bad debt as percentage of A/R balance) are only useful when compared to industry averages (such as AAUP statistics) or to historical data for your particular university press. Average collection period, on the other hand, has to be analyzed on a press-by-press basis because of differences in publishing programs and in the allocation of sales among types of customers that may have different terms of payment. An overall comparison to industry averages may or may not be helpful in analyzing a press's average collection period.When analyzing accounts receivable it is important to remember that there are no universal standards for measuring accounts receivable and collections. Each press must evaluate its own situation and develop individual internal trends and goals. It is, of course, helpful to review AAUP averages to assist in your internal evaluation. How ever, one must remember that AAUP and other industry averages are only averages and should never be considered the ideal. Also, when performing internal analysis it is important to take cyclical sales patterns and unusual events into consideration and to take caution to measure accounts receivable and collections results with similar periods.Credit Management and Bad DebtPress management and the collections staff also need to realize that it is impossible to reduce accounts receivable beyond a certain point, nor should an organization strive for no bad debts. Each press must develop its own level of satisfaction and its own comfort zone in order to know when and on which accounts to concentrate collections efforts. Likewise, each press must develop its own level of comfort in determining when to sell to new accounts. It is important to expect some level of bad debt, because with no, or a very low level of, bad debts, the press is not maximizing its sales potential. Presses have to be willing to take some chances to increase sales, while at the same time understanding that not all chances taken will yield positive results. Presses that are more aggressive in granting credit must make sure that anadequate reserve for bad debt is maintained on the balance sheet or budget for a possible increase in bad debt expense.Proactive Credit ManagementIn addition to analyzing accounts receivable and reviewing internal trends and past performance, and organization must be as proactive as possible to maximize collections. The organization that calls first will usually get paid first. To keep on top of collections it is important to have written collection policies and terms. These written policies must have the agreement and support of management, marketing, and the collections staff. Written policies should be reviewed annually and updated as needed to incorporate any changes that are taking place in the press's publishing program.Having policies and procedures in writing should eliminate discrepancies in what customers are told by the collections, customer service, and marketing staffs. This will then give the customer one less excuse for delaying payment. Additionally, when all members of the press staff are knowledge able about the press's credit and collections policies and are aware of how past-due accounts are handled, they can more effectively work together to maximize sales and minimize bad debt.The analysis of accounts receivable and collections performance should be used to assist the press in setting goals for future performance. However, accounts-receivable analysis will not be of any real benefit unless the press has a proactive credit and collections program in place that has the support of press management and is communicated effectively to all press departments and customers.M. Elizabeth Haywood, Donald. Accuonts Receivable .Journal ofAccountingEducation..Pages 71-72.应收账款作者:伊丽莎白·海伍德,唐纳德.译者：张从改导言由于一个组织的正常商业运作的结果，所以应收款项包括客户。
英语会计报表术语翻译
英语会计报表术语翻译会计报表术语英译采自某企业——资产负债表：balance sheet流动资产：current assets现金：cash on hand银行存款：cash in bank短期投资：marketable securities应收票据：note receivable应收账款：account receivable减坏账准备：less provision for debtors预付账款：advances to suppliers其他应收款：other receivable内部往来：inter-company current account待摊费用：prepaid expenses存货：inventories存货跌价准备：provision for loss on realization一年到期的长期投资：long-term investment due within one year 其他流动资产：other current assets流动资产合计：total current assets长期投资：long term investment长期股权投资：long term investment-stocks长期债权投资：long-term investment - debentures长期应收款；receivables over one year固定资产：fixed assets固定资产原价：fixed assets-original costs累计折旧：accumulated depreciation固定资产净值：net value of fixed assets固定资产减值准备：provision for loss on realization工程物资：construction materials在建工程：construction in progress固定资产清理：fixed assets at disposal无形资产：intangible assets无形资产减值准备：provision for loss on realization其他长期资产：other assets长期待摊费用：long term deferred expenses开办费：start-up expenses其他长期资产：other long-term assets递延税款借项：deferred tax debit流动负债：current liabilities短期借款：short term loans应付票据：notes payable应付账款：account payable应付工资：accrued payroll应付福利费：statutory fringes for employee应交税金：taxes payable应付股利：dividends payable预收账款：advances from customers其他应付款：other payable预提费用：accrued expenses一年内到期的长期负债：long term liabilities due within one year 其他流动负债：other current liabilities长期负债：long term liabilities长期借款：long term loans应付债券：bond payable一年以上应付款项：long term payables其他负债：other liabilities预计负债：liabilities accrued递延收益：deferred revenues递延税款贷项：deferred tax credit所有者权益：owner’s equity实收资本：paid in capital已归还投资：investment returned资本公积：capital surplus盈余公积：reserve fund企业发展基金：enterprise expansion fund利润归还投资：profits capitalized on return of investment未分配利润：retained earning损益表：income statement产品销售收入：sales销售折扣与折让：sales discounts and allowance产品销售净额：net sales产品销售税金：sales taxes产品销售成本：cost of goods sold产品销售毛利：gross margin销售费用：selling expenses管理费用：general&administrative expenses财务费用：financial expenses净利息支出（利息支出-利息收入）：net interest expenses净汇兑损失（汇兑损失-汇兑收益）：net exchange loss产品销售利润：income from main operation其他业务利润：income from other operation营业利润：operating income投资收益：investment income营业外收入：non-operating income营业外支出：non-operating expenses以前年度损益调整：adjustment to p rior year’s incom&expenses 利润总额：income before tax所得税：income tax净利润：net income采自网络——代码名称1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - otherreceivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments 1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements 156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets –other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties 2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities –other3 业主权益owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation 3231 资产重估增值准备capital surplus from assets revaluation 324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized aspension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses 6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognizedunder equity method 7122 股利收入dividends income 7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain 7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory 7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles 94 少数股权净利minority interest income 941 少数股权净利minority interest income9411 少数股权净利minority interest income。
应收账款管理外文翻译
附录原文Receivable managementWith the development of enterprises, a gradual increase in accounts receivable, the rising cost of funds, and enterprises to increase their market share, reducing the provision of goods or services on credit services, credit rating, to obtain more business channels and expand sales. In this case enterprises can not be sufficient liquidity to pay day-to-day management activities and related taxes and fees, they need to rely on bank loans to solve this problem. However, the heavy interest, but also further increase the cost of the enterprise, and with the growth of accounts receivable aging, and its loss of the possibility of bad debts have also increased, so that the cost of capital rise. Some enterprises also exist as a result of malicious arrears accounts, and accounts receivable collection enterprises basically rely on their own collection, resulting in the recovery of accounts receivable due to unnecessary cost increases can not be transferred, the cost of capital increase, increasing accounts receivable risk recovery section.1 Accounts receivable risk causesFirst, the causes of accounts recevableTo promote the sale of enterprises and accelerate the collection, to pay a certain cost to provide customers with a certain degree of credit terms. In determining the customer's credit terms, the enterprise must ensure that customer credit terms to provide the benefits to the enterprise greater than the cost of credit. If the credit period is too long, the blind implementation of the cash discount, or discount rate determined unreasonable, all the credit companies will only increase costs and increase the recovery of accounts receivable risks and cost recovery is not conducive to the development of enterprises. The lack of a number of small and medium enterprises engaged in full-time accounts receivable risk management, the lack of a sound and effective customer profiles and professional credit rating, credit limits and creditcontrol, there is no risk of bad debts in advance, a matter of prevention and control.Many enterprises, wages and benefits linked to the operating mode, the operator simply allows the pursuit of high-margin, commodity or the provision of credit blind services, to create indicators met or surpassed the illusion, do not consider value for money and recyclability, and increase business accounts receivable risk. Enterprise internal control system in a large number of claims for clean-up funds, poor collection, resulting in financial losses. Corporate accounting departments should timely accounting, accounts receivable reflect the situationcorrectly. However, the prevalence of accounting in debt, debt accounts do not wither in time the entire problem of cleaning up failed to claim the funds, check, and many of the business of money is unknown, the possibility of increased bad debts. In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus. The existence of these issues to cover up the of business losses, is not conducive to strengthening the management of enterprises easily create the illusion of false claims, resulting in distortion of accounting information, serious impact on information usersmake the right decisions.Second, accounts receivable management and prevent risks(A)receivables in advance of risk controlBad debt risk is an objective existence, as long as there is likely to have bad credit. Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts. Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses, bad debts on schedule extract prepared to break down the risk of bad debt losses. Their provision is based on sound principles and the principle of proportion. Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method. Allowance for bad debts is estimated that loss of time, the formation of bad debts. Have to guard against the risk of bad debts, to resist the loss of identity, is to guard against the risk of accounts receivable of the first barrier. Accounts receivable as a bad loss does not mean that companies give up to obtain the right to accounts receivable, business units should continue to pay attention to the debt situation, as far as possible to recover thereceivable. Clear job responsibilities, the establishment of system of personal responsibility. ShouldAccounts receivable management is a system, in accordance with the relevant provisions of enterprises, improve the sales management system, a clear job responsibilities and business processes for the refinement of management; to negotiate the contract, opening, distribution and delivery, to go out and receivables and other business-related departments and staff to ensure that the mutual separation of incompatible duties. The various departments to carry out their duties, fulfill their duties, responsible, responsibility to the people, to maximize the recovery of accounts receivable, to shorten the accounts receivable collection period,To reduce the bad debt losses. Enterprises in the sales process, should be granted in strict accordance with the customer's credit trading volume control, and in accordance with the principle of limited authorization in the enterprise at all levels within the respective provisions of the credit limit may be granted. Hierarchical management system that is conducive to business at a reasonable credit limits, credit limits businesses to deal with the implementation of regular inspection and analysis, to ensure that the credit limit of safety and reasonable. Credit standards in the process, through comprehensive analysis, to find out will not affect the sales will not increase the risk of the optimal point of balance. Credit terms including credit terms and cash discounts, to extend the credit period to be appropriate to expand sales, but it can also result in accounts receivable to increase the opportunity cost of occupancy, at the same time increase the risk of bad debt losses. Enterprises to deal with different clients in credit and making necessary adjustments so that it has always been able to keep the scope of enterpriseInside. Business units in determining the credit terms and credit limit of credit before the credit must be made to understand and carry out the assessment, given the appropriate credit standards, thus the effective control of accounts receivable. Credit analysis from the quality of enterprises, capital, capacity, collateral and credit situation in these five cases are analyzed.(B)Accounts receivable risk control thingsFinancial sector client money received should be recorded or made such an inquiryprocedure, it is necessary to control the contract and customer requirements to issue bills of lading, and sent to transport personnel or customer receipt, the transport sector should be organized according to the bill of lading shipments, and to ensure that the specifications of the goods, model, the number is correct, should be based on bills of lading after delivery to customers, such as timely invoicing, payment settlement process. Contracts should be standardized, in line with the requirements of contract law, the subject of the contract, the quantity, quality, delivery time, delivery location, payment method and careful assessment of liability for breach of contract and decide whether to accept the orders, thereby enabling business conduct standardized and refinement. As far as possible, enterprises should use their own settlement in a favorable settlement and advanced means to return the funds to accelerate and shorten the time in-transit funds.(C)the risk of accounts receivable after the controlControl of accounts receivable, including credit contract after the expiration of the recovery of funds control and funds due to various reasons could not be recovered due to the formation of bad debts and losses. Business enterprises through the establishment of accounts receivable management information system, credit process from beginning to the accounts receivable due date ofFollow-up supervision of clients to ensure that customers normally pay the purchase price, minimizing the incidence of overdue accounts. Accounts receivable tracking service, to maintain good relations with customers, but also allows customers to feel the pressure of creditors, greatly improve the recovery of accounts receivable. Maintained through regular contact with customers to remind them of their payment due date can also be found in the packaging of goods, quality, transport, and billing problems and disputes in a timely manner to make the appropriate decision-making.Arising from the sale of customer accounts receivable management has become a fund management business, money management, an important part. For enterprises to implement high-quality accounts receivable asset securitization, the lack of liquidity of enterprises, but can produce a stable predictable cash flows of assets, asset structure through the integration and separation of the assets of credit in order to guarantee some assets, controlled by the trustee issued a special ad hoc bodies, in thecapital market. The use of legal means to defend corporate interests.Enterprise can be entrusted to professional accounts receivable accounts receivable recovery companies, large and medium-sized enterprises, if a larger amount of accounts receivable, accounts receivable can be entrusted to the company for recycling. Professional callable receivables in the amount of comparative advantage, to a certain extent, reduce accounts receivable to invest in financial译文应收账款管理随着企业的发展，应收账款逐渐增多，资金成本不断上升，而企业为扩大市场占有率，降低了赊销商品或提供劳务服务的信用评定，以获取更多的商业渠道、扩大销售份额。
应收账款【外文翻译】
外文文献翻译一、外文原文原文：Accounts Receivable IssuesFor many companies, the accounts receivable portfolio is its largest asset. Thus, it deserves special care and attention. Effective handling of the portfolio can add to the bottom line, while neglect can cost companies in unseen losses.Accounts Receivable Strategies to Energize the Bottom LineDon’t be surprised to find the big shots from finance suddenly looking over your shoulder questioning the ways your credit department operates. Accounts receivable has become the darling of those executives desperate to optimize working capital and improve their balance sheet.Here’s a roundup of some of the tactics that have been collected from the best credit managers to squeeze every last cent out of their accounts receivable portfolio: ·Have invoices printed and mailed as quickly as possible. Most customers start the clock ticking when the invoice arrives in their offices. The sooner you can get the invoice to them, the sooner they will pay you. While this strategy will not affect days sales outstanding(DSO),it will improve the bottom line.·Look for ways to improve invoice accuracy without delaying the mail date.·Offer more stringent terms where appropriate in your annual credit reviews and with new customers. Consider whether shorter terms might be better for you company.·Offer financial inducements to customers who agree to pay your invoices electronically.·If you have not had a lockbox study performed in the last few years, have one done to determine your optimal lockbox location.·With customers who have a history of paying late, begin your collection effortsbefore the due date. Call to inquire whether they have the invoice and if everything is in order. Resolve any problems quickly at this point.·If you have been giving a grace period to those taking discounts after the discount period, reduce or eliminate it.·Resolve all discrepancies quickly so payment can be made promptly.·If a customer indicates it has a problem with part of an invoice, authorize partial payments.·Keep a log of customer problems and analyze it once a month to discover weaknesses in your procedures that cause these quandaries.·Apply cash the same day the payment is received. Collectors can then spend their time with customers who have not paid rather than annoying ones who have already sent their payment.·Deal with a bank that makes lockbox information available immediately by fax, or preferably, online. Then when a customer claims it has made a payment , the collector will be able to verify this.·Look into ways to accept P-cards from customers placing small orders and those who cannot be extended credit on open account terms.·Benchmark department and individual collectors’ performance to pinpoint those areas and individuals in need of additional training.Review your own policies and procedures to determine if there are any areas that could be tweaked to improve cash flow. Then, when the call comes from executive quarters, you will be ready, and they will be hard pressed to find ways that you fell down on the job.Dealing with Purchase OrdersLeading credit managers have learned to pay attention to the purchase orders that their companies receive. Specifically, they want to ensure that the purchase order accepted by the salesperson does not include clause that will ultimately cause trouble for their companies, or even legal difficulties later on. Realistically, the salesperson should have caught the problem, but he or she rarely does. When the customer doesn’tpay due to one of these techn icalities, it’s not the salesperson who will get blamed.To help avoid a purchase order disaster, credit professionals can take the following steps:1．Simply read the purchase order. Vendors often slip clauses into purchase orders that you would never agree to. One favorite is to include a statementsaying the seller will be paid as soon as its customer pays the buyer. This is arisk few companies are willing to tolerate.2．Prioritize attachments. Typically, buyers write purchase orders that contain attachments. These include drawings, specifications, supplementary termsand conditions for work done on company premises, or safety rules for thesupplier.When including attachments, it is recommended that one of them be a listof priorities to guard against any inconsistencies in the documents. Thepurchase order should “clearly reference all the attachments, and there shouldbe a recitation as to which attachments are controlling over the others.” In theevent of any inconsistency between or among these documents, the purchaseorder shall be controlling over any attachments, and the attachments shall beinterpreted using the priority listed.3．Take care when reference is made to a buyer’s documents in the purchase order. There are likely to be both helpful and harmful statements in thosedocuments that reference the buyer’s material. The buyer may have printedits own terms and conditions on the back of a document. By referring to thedocument in the purchase order, you may inadvertently refer not only to theprice, but also to terms and conditions, which may include warrantydisclaimers and limitations of remedies that your company does not intend togive.Instead, the recommendation is not to refer to the buyers’ documents.Insist that the information is specified in the purchase order. If this is notpractical, the following language might work:” Any reference to thepurchaser’s quotation contained in this purchase order is a reference forconvenience only, and no such reference shall be deemed to include any ofthe purchaser’s standard terms and conditions of sale. The seller expresslyrejects anything in any of the buyer’s documents that is inconsistent with theseller’s standard terms and conditions.”Another favorite is to include terms and conditions on the back of thepurchase order written in very small print and a pale (almost undecipherable)color.4．Be careful of confirming purchase orders. Often, buyers will place orders via telephone, only to later confirm them with a written purchase order. In oralcontracts, the buyer will often want the purchase order to be more than justan offer. Therefore, the buyer will try to show on the purchase order that it isa confirming purchase order and cement the oral contract made over thephone. If the buyer does so, the confirming purchase order will satisfy theUniform Commerical Code (UCC) requirement of a written confirmationunless the other side objects to it within ten days.More than one cunning purchaser has slipped terms into a confirmingpurchase order that were nothing like those agreed to orally. Don’t fall intothe trap of assuming that the confirming purchase order confirms what wasactually said on the phone.Credit professionals who take these few extra steps with regard to purchase orders will limit their troubles.Quality of Accounts Receivable: Days Sales OutstandingMany credit professionals are measured on their effectiveness by reviewing the accounts receivable portfolio. The most common measurement is the length of time a sale stays outstanding before being paid. The Credit Research Foundation (CRF) defines DSO as the average time in days that receivables are outstanding. It helps determine if a change in receivables is due to a change in sales, or to another factor such as a change in selling terms. An analyst might compare the day’s sales in receivables with the company’s credit terms as an indication of how efficiently thecompany manages its receivables. Days sales outstanding is occasionally referred to as days receivable outstanding, as well. The formula to calculate DSO is:365e Re Sales t N Annual ceivablesGrossQuality of Accounts Receivable: Collection Effectiveness IndexSome feel that the quality of the portfolio is dependent to a large extent on the efforts of the collection staff. This is measured by the collection effectiveness index (CEI). The CRF says this percentage expresses the effectiveness of collection efforts over time. The closer to 100% the ratio gets, the more effective the collection effort. It is a measure of the quality of collection of receivables, not of time. Here’s the formula to calculate the CEI:Daysor Months of Number N ceivables Current Ending N Sales Credit ceivables Beginning ceivablesTotal Ending N Sales Credit ceivables Beginning =⨯-+-+100Re )(Re Re )(ReQuality of Accounts Receivable: Best Possible Days Sales OutstandingMany credit professionals find fault with using DSO to measure theirperformance. They feel that a better measure is one based on average terms based on customer payment patterns. The CRF says that this figure expresses the best possible level of receivables. The CRF believes this measure should be used together with DSO. The closer the overall DSO is to the average terms based on customer payment patterns (best possible DSO [BPDSO])，the closer the receivables are to the optimal level. The formula for calculating BPDSO is:AnalyzedPeriod for Sales Credit Analyzed Period in Days of Number ceivables Current ⨯ReBad-Debt ReservesInevitably, no matter how good the credit professional, a company will have a customer that does not pay its debts. Most companies understand that bad debts are simply part of doing business and reserve for bad debts. In fact, many believe that acompany with no bad debts is not doing a good job. The reason that being that if the company loosened its credit terms slightly, the company would greatly increase its sales and, even after accounting for the bad debts, its profits. Thus, most companies plan for bad debt, monitor it, and periodically, depending on the company’s outlook, revise projections and credit policy to allow for an increase or decrease.For example, as the economy goes into a recession, most companies will experience an increase in bad debts if their credit policy remains static. So, in light of declining economic conditions, companies should either increase their bad-debt reserves or tighten the credit policy. Similarly, if the economy is improving, a company would take reverse actions, either decreasing the reserve for bad debts or loosening the credit policy.Many companies take advantage or a favorable economy to expand their customer base. They might simultaneously increase the bad-debt reserve and loosen credit policy. Obviously, these decisions are typically made at a fairly high level. Other factors will also come into play in establishing a bad-debt reserve. Industry conditions are key and can often be quite different than the state of the economy. This is especially true when competition comes from foreign markets.There is no one set way to calculate the reserve for bad debts. Many simply take a percentage of sales or outstanding accounts receivable, or they make some other relatively uncomplicated calculation.How to Reduce Your Bad-Debt Write-OffsMost credit and collection professionals would love to be able to brag about having no bad-debt write-offs. Few can. While a goal of reducing the amount of bad debt write-offs to zero might be unrealistic in most industries, keeping that number as low as possible is something within the control of today’s credit managers. The following seven techniques will help you keep your numbers as low as possible:1.Call early. Don’t wait until the ac count goes 30 or even 60 days past duebefore calling customers about late payments. Such delays can mean that, in the case of a financially unstable company, a second and perhaps even a thirdshipment will be made to a customer who ultimately will pay for naught. Some professionals even call a few days before the payment is due to ensure that everything is in order and the customer has everything it needs to make a timely payment. By beginning your calling campaign as early as possible, it is possible o uncover shaky situations. Even if payment is not received for the first delivery, future order are not accepted, effectively reducing bad-debt write-offs.municate, communicate, communicate. Keep the dialogue open with everyone involved. This not only includes your customers, but the sales force as well. In many cases, they are in a better position than the credit manager to know when a customer is on thin ice. With good lines of communication between sales and credit, it is possible to avoid taking some of those orders that will ultimately have to be written off.3.Follow up, follow up, follow up. Continual follow up with customers is important, whether you’re trying to collect on a timely basis or attempting to avoid a bad-debt write-off. If the customer knows you will call every few days or will be calling to track the status of promises made, it is much more likely to pay. This can also be the case of the squeaky wheel getting the grease, or in this case the money, when cash is tight.4.Systematize. Many collection professionals keep track of promises and deadlines by hand, on a pad or calendar. Items tend to fall through the cracks with this approach. Invest some money either in prepackaged software or in developing your own in-house, and the likelihood of losing track of customers diminishes. Some accounting programs have a tracking capability that many have not taken the time to learn. If your software has such a facility, use it.5.Specialize. Set up a group of one or more individuals who do nothing but try to collect receivables that are overdue. By having experts on staff to handle such work, you will improve your collection rate and speed.6.Credit hold. Putting customers on credit hole early in the picture will sometimes entice a payment from someone who really had no intention of paying you. This technique is particularly effective with customers who rely heavily onyour product and would be hard put to get it elsewhere. Of course, if you sell something that many other vendors sell as well, putting a potentially good customer on hold could backfire.7.Small claims court. Some credit professionals have had great success incollecting smaller amounts by taking the customer to small claims court. The limits for such actions vary by state but can be as high as $10,000.While these techniques will not necessarily squeeze money from a bankrupt client, they will help you get as much as possible as soon as possible from as many of your customers as possible. This can be especially important in avoiding preference actions with clients who eventually do file. The quicker you get the clock ticking, the more likely you are to be able to avoid preference claims.Source: Mary S. Schaeffer, 2002, Essentials of Credit, Collections, and Accounts Receivable, John Wiley & Sons, Inc.( October 01, 2002 ):pp81-102.二、翻译文章译文：应收账款对许多公司来说，应收账款是其最大的资产。
应收账款管理外文文献翻译
文献出处：Kontuš E. MANAGEMENT OF ACCOUNTS RECEIV ABLE IN A COMPANY[J]. Ekonomska misao i praksa, 2013 (1): 21-38.原文MANAGEMENT OF ACCOUNTS RECEIV MANAGEMENT OF ACCOUNTS RECEIVABLE ABLEIN A COMPANYUDK / UDC: 657.422:658.155JEL klasifikacija / JEL classification: G32, D29, M41Prethodno pri Prethodno priopćenje / Preliminary communication općenje / Preliminary communicationPrimljeno / Received: 8. listopada 2012. / October 8, 2012Prihvaćeno za tisak / Accepted for publishing: 10. lipnja 2013. / June 10, 20131. INTRODUCTIONAccounts receivable is the money owed to a company as a result of having sold its products to customers on credit. The primary determinants of the company's investment in accounts receivable are the industry, the level of total sales along with the company's credit and the collection policies.Accounts receivable management includes establishing a credit and collections policy.Credit policy consists of four variables: credit period, discounts given for early payment, credit standards and collection policy. The three primary issues in accounts receivable management are to whom credit should be extended, the terms of the creditand the procedure that should be used to collect the money.The major decision regarding accounts receivable is the determination of the amount and terms of credit to extend to customers. The total amount of accounts receivable outstanding at any given time is determined by two factors: the volume of credit sales and the average length of time between sales and collections. The credit terms offered have a direct bearing on the associated costs and revenue to be generated from receivables. If credit terms are tight, there will be less of an investment in accounts receivable and fewer bad debt losses, but there will also be lower sales and reduced profits.We hypothesize that by applying scientifically-based accounts receivable management and by establishing a credit policy that results in the highest net earnings, companies can earn a satisfactory profit as well as a return on investment.The purpose of this study is to determine ways of finding an optimal accounts receivable level along with making optimum use of different credit policies in order to achieve a maximum return at an acceptable level of risk. In striving to fill in the gaps relating to net savings from changes in credit policy, the study makes its owncontribution to research and thereby to managers by giving them general recommendation. With the aim of completing these gaps, the study will investigate accounts receivables, their management and explore costs and benefits from changes in credit policy as well as net profitability.When a company is considering changes in its credit policy in order to improveits income, incremental profitability must be compared with the cost of discount andthe opportunity cost associated with higher investment in accounts receivable.The outcome represents a new mathematical model for calculating net savings from changes in credit policy and with this model a company can consider different credit policies as well as changes in credit policy in order to improve its income and profitability.2. LITERATURE REVIEW2.1. Accounts receivable managementAccounts receivable represents a sizable percentage of most firms' assets. Investments in accounts receivable, particularly for manufacturing companies, represent a significant part of short-term financial management. Firms typically sell goods and services on both cash and a credit basis. Firms would rather sell for cash than on credit, but competitive pressures force most firms to offer credit. The extension of trade credit leads to the establishment of accounts receivable. Receivables represent credit sales that have not been collected. As the customers pay these accounts, the firm receives the cash associated with the original sale. If the customer does not pay an account, a bad debt loss is incurred1.When a credit sale is made, the following events occur: inventories are reduced by the cost of goods sold, accounts receivable are increased by the sales price, and the difference is profit, which is added to retained earnings. If the sale is for cash, then the cash from the sale has actually been received by the firm, but if the sale is on credit, the firm will not receive the cash from the sale unless and until the account iscollected. Carrying receivable has both direct and indirect costs, but it also has an important benefit-increased sales.According to Chambers and Lacey there are three primary issues in the management of accounts receivable: to whom to extend credit, what the terms of the credit should be, and what procedure should be used to collect the money. Extending credit should be based upon a comparison of costs and benefits. The analysis must build in uncertainty because we are uncertain of future payment, and we will handle this by computing the expected costs and expected benefits through payment probabilities. The potential cost of extending credit is that the customer will not pay. Although there is a temptation to compute this cost as the full price of the product, it is almost always more appropriate to use the actual cost of the product. The potential benefit of extending credit is not just the hope for profit on the one transaction; rather, it is the potential value of the customer for a long-term relationship.The decision of how much credit to offer must be made when the customer initially requests credit and when the customer requests additional credit. The fundamental principle that guides financial decisions can be used: marginal benefitversus marginal cost. The marginal cost is the additional potential lost costs of the product. The costs of past uncollected sales are sunk costs and should not be included as a marginal costs. The marginal benefits are the potential sales and interest revenues – including the potential to recover past sales that remain uncollected.Once the decision to grant credit has been made, the firm must establish theterms of the credit. Credit terms are often separated into two parts: the credit periodand the credit discount.Collection of accounts receivable is an important process for a corporation and requires a well-designed and well-implemented policy. One technique is the factoring of accounts receivables. In a typical factoring arrangement, one firm will sell their accounts receivable outright to another firm for an agreed-upon price. There ia usually no recourse in such transactions, such that the buyer (also known as the factor) takes the loss if the purchaser of the goods does not ultimately pay for them.Another technique to expedite the receipt of accounts receivable is to utilize lock boxes. Lock boxes are payment collection locations spread geographically so as to reduce the amount of time required for checks mailed to the firm to be deposited and cleared. The lock boxes are typically post office box addresses from which deposits go directly to a bank on the day of receipt. The reduction of mailing time and check clearing time for the banks can produce significant savings when large sums of money are involved.Payments of accounts receivable should be closely monitored to detect potential problems such as would be indicated by slow payments. Following up on slow-payingcustomers is an important function of the credit department. Procedures should be carefully developed and consistently implemented.The major decision regarding accounts receivable is the determination of theamount and terms of credit to extend to customers. The total amount of accountsreceivable is determined by two factors: the volume of credit sales and the averagelength of time between sales and collections. The credit terms offered have a directbearing on the associated costs and revenue to be generated from receivables.In evaluating a potential customer’s ability to pay, consideration should be given to the firm’s integri integrity, ty, financial soundness, collateral to be pledged, and current economic conditions. A customer’s credit soundness may be evaluated through quantitative techniques such as regression analysis. Bad debt losses can be estimated reliably when a company sells to many customers and when its credit policies have not changed for a long period of time. In managing accounts receivable, the following procedures are recommended:• establish a credit policy• establish a policy concerning billing• establish a policy • establish a policy concerning collection. concerning collection.The establishment of a credit policy can include the following activities:• A detailed review of a potential customer’s soundness should be made prior to extending credit. Procedures such as a careful review of the customer’s fin financial ancial statements and credit rating, as well as a review of financial service reports are common.• As customer financial health changes, credit limit should be revised.• Marketing factors must be noted since an excessively restricted credit policy will lead to lost sales.• The policy is financially appropriate when the return on the additional sales plus the lowering in inventory costs is greater than the incremental cost associated with the additional investment in accounts receivable.The following procedures are recommended in establishing a policy concerning billing:• Customer statements should be sent within 1 day subsequent to the close of the period.• Large sales should be billed immediately.• Customers should be invoiced for goods when t he order is processed rather than when it is shipped.• Billing for services should be done on an interim basis or immediately prior to the actual services. The billing process will be more uniform if cycle billing is employed.• The use of seasonal dating’s should be considered.In establishing a policy concerning collection the following procedures should be used:• Accounts receivable should be aged in order to identify delinquent and high-risk customers. The aging should be compared to industry norms.• Collection efforts should be undertaken at the very first sign of customerfinancial unsoundness6.2.2. Managing the credit policyThe success or failure of a business depends primarily on the demand for itsproducts.The major determinants of demand are sales prices, product quality, advertising,and the company’s credit policy. The financial manager is responsible for administering the company’s credit policy. Receivables management begins with the credit policy. Credit policy consists of four major components: credit standards, credit terms, the credit limit and collection procedures.Credit standards refer to the required financial strength of acceptable credit customers.Based on financial analysis and non financial data, the credit analyst determines whether each credit applicant exceeds the credit standard and thus qualifies for credit. Lower credit standards boost sales, but also increase bad debts. The minimum standards a customer must meet to be extended credit are: character, capital, capacity, conditions and collateral.The credit period, stipulating how long from the invoice the customer has to pay, and the cash discount together comprise the seller’s credit terms. A company’s credit terms are usually very similar to that of other companies in its industry7.Discounts given for early payment include the discount percentage and how rapidly payment must be made to qualify for the discount.If credit is extended, the dollar amount that cumulative credit purchases cantomer constitutes that customer’s credit limit. The customer reach for a given cuscustomerperiodically pays for credit purchases, freeing up that amount of the credit limit for further orders. The two primary determinants of the amount of a customer’s credit limit are requirements for the supplier’s products and the ability of the customer to pay its debts. The latter factor is based primarily on the customer’s recent paymentrecord with the seller and others and a review and analysis of the customer’s most recent financial statements8Detailed statements regarding when and how the company will carry out collection of past-collection of past-due accounts make up the company’s collection procedures. These due accounts make up the company’s collection procedures. These policies specify how long the company will wait past the due date to initiate collection efforts, the methods of contact with delinquent customers, and whether and at what point accounts will be referred to an outside collection agency9.Collection policy is measured by its toughness or laxity in attempting to collect on slow-paying accounts. A tough policy may speed up collections, by it might also anger customers, causing them to take their business elsewhere10A firm may liberalize its credit policy by extanding full credit to presently limited credit customers or to non-credit customers. Full credit should be given only if net profitability occurs. A financial manager has to compare the earnings on sales obtained to the added cost of the receivables. The additional earnings represent the contribution margin on the incremental sales because fixed costs are constant. The additional costs on the additional receivables result from the greater number of bad debts and the opportunity cost of tying up funds in receivables for a longer time period.If a firm considers offering credit to customers with a higher-than-normal risk rating, the profitability on additional sales generated must be compared with the amount of additional bad debts expected, higher investing and collection costs, and the opportunity cost of tying up funds in receivables for a longer period of time. Whenidle capacity exists, the additional profitability represents the incremental contribution margin (sales less variable costs) since fixed costs remain the same.译文公司应收账款的管理埃莉奥诺拉克罗地亚预算和财务部门经理1.引言应收账款是指由于企业将其产品销售给客户而应向购买单位收取的款项。
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Accounts ReceivableAuthor: M. Elizabeth Haywood, Donald.IntroductionAccounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization.Accounts Receivable as a Current AssetOn the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances.In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations.Accounts Receivable and Collections ReportsBecause of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected.Analysis of Accounts Receivable and CollectionsA number of methods are used to measure accounts-receivable balances and the effectiveness of collection policies and procedures. Some of the more frequently used methods to analyze accounts receivable and collections includeA/R at Year End as a Percentage of Total Sales. This ratio is computed by dividing the fiscal year-end A/R balance by fiscal year net sales. The AAUP Statistical Survey reported averages between 21.6 percent and 23.0 percent for fiscal years 1992 through 1995. This ratio can also be computed at any time during the year; however, to get a meaningful ratio, the A/R balance must be divided by net sales for the most recent twelve months.Average Collection Period. This ratio is an indication of the average number of days required to convert receivables into cash. Ideally, the computation should use a monthly average of receivables and include only credit sales. A monthly average of receivables should be used in order to offset any fluctuations that may occur during the year. Additionally, only credit sales should be used in this computation since cash sales usually do not involve any credit risk. The computation of the average collection period is a two-step process. First divide total sales (preferably credit sales only) for the fiscal year by 365. This calculation yields the amount of credit sales per day. Then divide the year-end receivable balance (or average monthly receivable balance) by the credit sales per day. The result is the average collection period in days. The AAUP Statistical Survey reported average collection periods of 77 to 91 days for fiscal year 1995 and 80 to 95 days for fiscal year 1994.A/R Aging Schedule. This is a periodic report used to determine the priorities of collection activities. An aging schedule lists all customer accounts with outstanding balances as of the date of the aging schedule, one account per line. Across the line, the total amount due is broken down, or aged, by overdue categories. The overdue categories generally include current (not yet due), 1 to 30 days past due, 30 to 60 days past due, 60 to 90 days past due, and over 90 days past due. The aging categories may need to be adjusted to properly reflect an organization's terms of sales.A/R Aging by Customer Type or Payment Terms. This is a variation of the A/R Aging Schedule and can be used to more effectively target accounts that require the attention of the collections staff. A more focused schedule also allows comparisons to be drawn between similar accounts.Bad Debt Expense as Percentage of Total Sales. This ratio is computed by dividing year-end bad debt expense by net sales. The AAUP Statistical Survey reported averages of 0.4 percent and 0.5 percent for fiscal years 1992 through 1995.Bad Debt Expense as Percentage of A/R Balance. This ratio is computed by dividing year- end bad debt expense by the year-end (or average) A/R balance. The AAUP Statistical Survey reported averages between 1.8 percent and 2.0 percent for the fiscal years 1992 through 1995. Credit Department Monthly Report. This is a summary report that helps management monitor the monthly accounts-receivable status and collections activities. A typical report would include current month and prior month balances for accounts receivable, total collections, and total net sales. Additionally, some ratios might be included, such as the average collectionsperiod. Bad debt comparison would include bad debt write-off for the current month, fiscal year to date, and last fiscal year to date. Finally, a summary of the number of accounts and balances in each aging category should be included. There is no universal, or standard, format for this type of report. For a credit department monthly report to be truly effective, it must be tailored to the needs and reporting capabilities of each individual press. The idea of this report is to provide management with a one-page summary of collection results each month.The percentage ratios (A/R as percentage of net sales, bad debt as percentage of net sales, and bad debt as percentage of A/R balance) are only useful when compared to industry averages (such as AAUP statistics) or to historical data for your particular university press. Average collection period, on the other hand, has to be analyzed on a press-by-press basis because of differences in publishing programs and in the allocation of sales among types of customers that may have different terms of payment. An overall comparison to industry averages may or may not be helpful in analyzing a press's average collection period.When analyzing accounts receivable it is important to remember that there are no universal standards for measuring accounts receivable and collections. Each press must evaluate its own situation and develop individual internal trends and goals. It is, of course, helpful to review AAUP averages to assist in your internal evaluation. How ever, one must remember that AAUP and other industry averages are only averages and should never be considered the ideal. Also, when performing internal analysis it is important to take cyclical sales patterns and unusual events into consideration and to take caution to measure accounts receivable and collections results with similar periods.Credit Management and Bad DebtPress management and the collections staff also need to realize that it is impossible to reduce accounts receivable beyond a certain point, nor should an organization strive for no bad debts. Each press must develop its own level of satisfaction and its own comfort zone in order to know when and on which accounts to concentrate collections efforts. Likewise, each press must develop its own level of comfort in determining when to sell to new accounts. It is important to expect some level of bad debt, because with no, or a very low level of, bad debts, the press is not maximizing its sales potential. Presses have to be willing to take some chances to increase sales, while at the same time understanding that not all chances taken will yield positive results. Presses that are more aggressive in granting credit must make sure that an adequate reserve for bad debt is maintained on the balance sheet or budget for a possible increase in bad debt expense.Proactive Credit ManagementIn addition to analyzing accounts receivable and reviewing internal trends and past performance, and organization must be as proactive as possible to maximize collections. The organization that calls first will usually get paid first. To keep on top of collections it is important to have written collection policies and terms. These written policies must have the agreement and support of management, marketing, and the collections staff. Written policies should be reviewed annually and updated as needed to incorporate any changes that are taking place in the press's publishing program.Having policies and procedures in writing should eliminate discrepancies in what customers are told by the collections, customer service, and marketing staffs. This will then give the customer one less excuse for delaying payment. Additionally, when all members of the press staff are knowledge able about the press's credit and collections policies and are aware of how past-due accounts are handled, they can more effectively work together to maximize sales and minimize bad debt.The analysis of accounts receivable and collections performance should be used to assist the press in setting goals for future performance. However, accounts-receivable analysis will not be of any real benefit unless the press has a proactive credit and collections program in place that has the support of press management and is communicated effectively to all press departments and customers.M. Elizabeth Haywood, Donald. Accuonts Receivable .Journal ofAccountingEducation..Pages 71-72.应收账款作者:伊丽莎白·海伍德,唐纳德.译者：张从改导言由于一个组织的正常商业运作的结果，所以应收款项包括客户。