| 字词 | 涉外会计常用英汉词汇 |
| 类别 | 中英文字词句释义及详细解析 |
| 释义 | 涉外会计常用英汉词汇
A abandoned assets 弃置资产 abatement of tax 减税 abnormal depreciation 特别折旧 aboriginal cost 原始成本 absorption account 补助帐 accelerated depreciation 加速折旧 acceleration clause 提前偿付条款 acceptance 票据或汇票 acceptance bank(house) 承兑银行 acceptance check 验收 acceptance contract 承兑合同 acceptance credit 承兑信贷 acceptance ietter of credit 承兑信用证 accepted bill，accepted draft 承兑汇票 accepting bank 承兑银行 accident losses 意外损失 accommodation 通融、调济 accommodation bill note 通融票据 account 帐户、科目、帐簿 account balance 帐户余额 account bill 帐单 account classification 会计科目分类 account code 会计科目编号 account current 往来帐户 account form 帐户格式 account number 帐户编号 account rendered 报帐、结欠帐单 accountability 会计责任、责任 accounting and management of material 材料核算和管理 accounting basis 会计基础 accounting control 会计控制、会计监督 accounting convention 会计惯例 accounting document 会计凭证 accounting entity 会计单位 accounting error 会计错误 accounting event 会计业务 accounting information system 会计信息系统 accounting manual 会计手册 accounting methods 会计方法 accounting objective 会计目标 accounting on the accrnal basis 权责发生制 accounting period or fiscal period 会计期间 accounting policies 会计政策 accounging practice 会计实务、会计业务 accounting principles 会计原则 accounting procedures 会计程序 accounting records 会计记录 accounting report 会计报告(表) accounting standards 会计标准 accounting system 会计制度 accounting theory 会计理论 accounting transaction 会计分录、会计处理 accounting title 帐户名称，会计科目 accounting unit 会计单位 accounting vonchers 会计凭证 accounts payable 应付帐款 accounts payable ledger 应付帐款明细分类帐 accounts receivable 应收帐款 accounts receivable factoring 应收帐款让售 accounts receivable ledger 应收帐款明细分类帐 accedited buyer 开证申请人 accual basis of accounting 会计权责发生制 accomulated amortization 累计摊销 accumulated deficit(losses) 累计亏损 accumulated depraciation 累计折旧 accumulated surplus(profit) 累积盈余 acquisition 采购、买进 acquisition price 购置价格 acquittal (债务的)清偿 acqusition cost 取得成本 action projects 行动计划 active trade balace 贸易顺差 activity accounting 业务会计 actual tare 实际包皮重量 addition insurance 加保 addition to tax 附加税 additional charges(surcharget) 附加费用 addjust 调整、理算 adjust accounts 调整帐户科目 adjusted trial balance 调整后试算表 adjusting entry 调整分录 adjustment of exchange rate 调整汇率 adjustment process 调整步骤 administrative accounting 管理会计 administrative and selling expenses 管理及推销费用 administrative budget 行政预算，管理预算 admissible assets 课税资产 advance 预支、预付款、垫款 advance from others 预收款项 advace in cash 垫款、预付现金 advance in price 涨价 advance money on contract 预付定金 advance money on security 预付保证金 advance payment 预付款 advances on engineering projects 预付工程款 advances to suppliers(renders) 预付货款、预付定金 adverstising expense 广告费 advice note 通知单 advice of drawing 提款通知书 affiliate 关联公司、分支机构、附属公司、联号 afioat 在途 African Development Bank 非洲开发银行 African Finance Community 非洲金融共同体 after-closing trial balance 结帐后试算表 after date 出票后 after sight 见票后 against the next payment of tax 抵作下期税款 agency 代理机构 agency contract 代理合同 agency fund 代管基金 agency receipts 代收款项、收据 agent 代理人 agent service 代理业务 aggregate amount 总金额 aggregate balance sheet 合并资产负债表 aging accounts 帐龄 agio 差价、贴水、扣头、折扣 agreed insured value 约定保险价值 agreed price 议定价格 AIA AICPA(American Institute of Certifled Public Accountants) 美国会计师公会 allowable expenses 可列支的费用 allowance 减免、折扣、折让、津贴、补助费、备抵准备 allowance for bad debts 备抵坏帐 allowance for depreciation 折旧准备 allowance for uncollectibles(allowance for bad debts) 备抵坏帐、坏帐准备 alteration 改建、更新改造 amalgamation 合并 amortization 摊销 amortiztion amount 摊提额 amount in figures 小写金额 amount in words 大写金额 annexed schedules 附表 annual balance sheet 年度决算表 annual budget 年度预算 annual bulletin 年度公报 annual growth rate 年增长率 annual rate 年率 annual rate of increase 年增长率 annuty 年金、养老金 anticipated proit 预计利益 antidnmping duty 反倾销税 application for letter of credit 开发信用证申请书 application for retiring bill 赎票申请书 application for shares 认股书 apply for registration expense 申请登记费 apply for remittance 托汇 appointed bank 指定银行 apportioned amount 分摊额 apportioned charge 分摊费用 apportuned cost 分摊成本 appraisal 估价 appreciation 增值、涨价 appreciation of a currency 货币价值 appropriation 核定经费 appropriation account 经费帐 appropriation budget 经费预算、支出预算 apl oval 批准、核准 approval budget 核定预算、法定预算 approval documents 批准文件 approval sales 试销 arbitrage 套汇 arbitrage rate 套汇率 arrival draft 到期汇率 Asia-Dollar 亚洲美元 Asian Development Bank 亚洲开发银行 Asian Reserve Bank 亚洲储备银行 assessed tax 征税、核税 asset 资产 asset depreciation range 资产折旧期限 asset turnover 资产周转率 assignee 受让人 assignment 转让 at a preminm 溢价 attachment 查封财产 audit 查帐、审计 audit opinion 审核意见 audited vouchers 审查凭单 authorized capital 核定资本、额定资本、法定资本 authorized limits 核定限额 authorized stock 法定股本 auxieiary accounts 补助帐 average cost method 平均成本法 B back order 延期交货 back tax 退税 bad account 呆帐 bad checks 空头支票 bad debt 呆帐、坏帐 bad debts reserve 坏帐准备 bade debt recovery 坏帐回收 balance 平衡、余额 balance account 结算帐户 balance carried 结转余额 balance down 结存余额 balance due 不足额、结欠 balance of current account 往来帐户差异 balance of payments position 国际收支状况 balance of trade(merchandise balance) 贸易差额(商品差额) balance sheet 资产负债表 balance sheet date 结帐日 bank acceptance 银行承兑(汇票) bank account(s) 银行帐户 bank bill(draft) 银行票据 bank balance 银行存款余额 bank book 银行存折 bank charge 银行手续费 bank check 银行支票 bank clearing 银行票据交换 bank commission 银行手续费 bank credit 银行信贷 bank credit card 银行信用卡 bank deposit 银行存款 bank deposit certificate 银行存款凭证 bank discount 银行贴现 bank dratf 银行汇票 Bank For International Settlements 国际清算银行 bank loan 银行贷款 bank money order 银行汇款单 bank note 银行票据 Bank of Communications 交通银行 bank overdraft 银行透支 bank pass book 银行存折 bank prime rate 银行贴现利率 bank rate 银行贴现率、银行利率(日息) bank settlement procedures are used 采用银行结算方式 banker’s clearing house 票据交易所 bank statement 银行对帐单 banking system 银行系统 bankrupt 破产 bargain money 定金 barter trade(transaction) 易货交易 base price 基价 basic credit line 贷款限额 basket purchase 整套购买、总购 bear 空头 bearer bond 无记名债券 bearer check 不记名支票、持票人支票 bearer draft 来人会票、不记名汇票 beginning inventery 期初存货 behind in one’s payment 逾期付款 belated payment 滞纳金 bilateral clearing 双边清算 bilateral payment 双边支付 bilateral trade 双边贸易 bill 票据，帐单 bill broker 证券经纪人、票据经纪人 bill discounted 票据贴现 bill for a term 兑换期票 bill for collection 托收票据 bil l of dishonour 拒付票据 bill of exchange 汇票 bill payable 应付票据 bill payable at long sight 远期票据 bill payable on demand 来取即付的票据 bill purchased 出口押汇 bill receivable 应收票据 bill rediscount 票据再贴现 blank bill 空白票据 blank cheque 空白支票 blank endorsement 空白背书 blocked account 冻结帐户 blotter 原始帐(即日记帐) bond 债券 bond interest 债券利息 bouns 奖金、红利 bouns share 红股 book by single entry 单式簿记 book inventory 帐面盘存 book of original entry 原始记录簿 book value 帐面价值 break faith 失去信用 budget accounts 预算科目(帐户) budget allotments 分配预算 budget control 预算控制 budget deficif 预算赤字 budget elimate(estimation) 概算 budget emforcement 预算执行 budget item 预算项目 budget management 预算管理 budget of foreign exchange receipts and payment 外汇收支预算 budget period 预算期间 budgct procedure 预算程序 budget system 预算制度 budget year 预算年度 bull 买空、多头 business receipts 营业收入 business report 营业报告 business tax 营业税 business transaction 交易 business volume 营业额 buyer credit 买方信贷 buyers’market 买方市场 buying rate 买入汇率 C call loans 活期放款 callable loan(call loan) 短期拆借 callable preferred stock 可收回优先股 cancelled check 注销支票 capital 资本、生产工具 capital asset 资本资产 capital budget 资本预算 capital equipment 资本(生产)设备 capital expenditure 资本支出 capital flight 资本外逃 capital investment 资本投资、固定资产投资 capital market 资本市场 capital operations 经营资本 capital autlay 资本支出 capital stock 股本 capital stock anthorized 核定股本 capital stock certificare 股票 capital stock snbscribed 已认股本 capital structure 资本结构 capital sum 本全、基金 capital transfer 资本转移 capitalization of a coporation 经营资本总额 capitalization of earnings 收益资本化 carried over 过次页、转入 carrydown 转下期、结转 cash 现金 cash against documents 凭单据付现 cash basis accounting 现金收付制 cash bndegt 现金预算 cash book 现金簿 cash call 筹措资金 cash credit slip 现金支出传票 cash debit slip 现金收入传票 cash deposit as collateral，margin 保证金、押金 cash disbursement journal 日记簿 cash discount 现金折扣 cash dividend 现金股利 cash flow 现金流动 cash in bank 银行存款 cash in bank-special funds 专项存款 cash in deposit 银行存款 cash on delivery(C．O．D) 交货付款 cash on hand 库存现金 cash overages or shartages 现金溢余或短缺 cash payment 支付现金、付现 cash position 现金头寸 cash receipt journal 现金收入登记簿 cash receipts and disbursements 现金收支 cash remittance note 解款单 cashier’s check 本票 caution security 保证金 ceiling rate 最高汇率 central bank 中央银行 certificate of deposit 存单 certified check 签证支票、保付支票 chain banking 连锁折扣 chain discount 连续折扣 character loan 信用借款 charge for remittances 汇费 charge off 出帐、冲销 charge paid 付讫 chargeable period 应税期间 charges forward 费用到付 chart of accounts 会计科目表 check 支票、核对 check book 支票簿 check register 支票登记簿 check sheet 对帐单 check stub 支票存根 check to bearer 不记名支票 check to order 记名支票 checking deposit 活期存款 cheque crossed specially 特别划线支票 Chinese Renminbi(yuan) 中国人民币(元) chronological table 年表 chronological record 序时记录 circular note 旅行支票 C．I．F(cost，insurance and freight) 到岸价格 circulating asset 流动资产 circulating capital 流动资金、流动资本 circulation (货币)流通、通货、货币、发行额 claim 请求权、索赔、债权 classification item 分类项目 classification of account 会计科目分类 clause 条款、款项 clean bill 信用票据、光票 clean draft 光票 clean ietter of credit 光票信用证 clearing 票据交换、清算 clearing account 清结帐户、过渡帐户 clearing house 票据交换所 clsoe of a business year 年度决算 close on account 结转 closed account 已结帐户 closed cheque 已结信的支票、画线支票 closing entries 结帐分录 closing price 收盘价 CMEA(concil for mutual Economic Assistance) 经济互助委员会(简称经互会) code 编号、符号 coin 铸币、硬币、金钱 collection charge 托收费 collection order 托收委托书 combined statement 合并报表 commercial bank 商业银行 commercial draft 商业汇票 commercial invoice 商业发票 commercial letter of credit 商业信用证 commercial paper 商业票据 compensation 赔偿、报酬、付工资(美) compilation a budget 编制预算 compiling accounting statement 编制会计报表 composite depreciation 综合折旧 composite life method 综合寿命、折旧法 compound interest 复利 compound journal entry 多项分录式日记帐 compute at the close of the business year 年终结算 confirmed letter of credit 保兑信用证 confirming bank 保兑银行 conformation 一致性、适应、符合 confused account 帐目混乱 consolidated balance sheet 合并资产负债表 consolidared financial statement 合并财务报表 consolidated income statement 合并收益表 construction in process 在建工程 consumable supplies 消耗材料 contingent assets 或有资产 contingent fund 意外损失基金、应急费用 contingent liabiiities 或有负债 contingent reserve 意外准备 continuous compunding 连续复利 continuous inventory method 永续盘存 contra account 抵销帐户 contractual security 债权性证券 contributed capital 缴纳资本 contribution margin 边际利润 control account 控制帐户、统制帐户 controller 会计长、会计主任 conventional accounting 会计惯例 convertible currency 可兑换货币 convertibl e debenture 可兑换债券 convertible bonds 可调换债券 convertible preferred stock 可转换优先股 convertible security 可转换证券 corporated bond 公司债 corpus 本金 cost accounting 成本会计 cost apportionments 成本分配 cost control 成本控制 cost distribution 成本分配 cost element 成本因素 cost finding 成本计算 cost，insurance and freight(CIF) 到岸价格 cost，insurance，freight and commission 到岸价加佣金(CIFE) cost，insurance，freight and exchange 到岸价加兑换费(CIFE) cost，insurance，freight，and war risks 到岸价加战争险 cost of capital 资金成本 cost of construction and reparing 修造成本 cost of goods manafactured 制成品成本 cost of processing service rendered 加工成本 cost of replacement 重置成本 cost of services rendered 劳务成本 cost price 成本价格 cost principle 成本原则 cost ratio 成本率 cost-unit 单位成本 cost variance 成本差异 coupon rate 息票利率 cover note 承保单 cover the deficit 弥补亏损 covering warrant 收款书 credit 贷项、贷方、信用 credit balanece 贷差、贷方余额 credit card 信用卡 credit control 信贷控制 credit entry 贷方分录 credit inflation 信贷膨胀 credit limit or credit line 信用限额 credit loss 信用损失 credit note 收款通知 credit repayment 偿还贷款 credit restriction 信贷限制 credit terms 付款条件 cross check 划线支票、交互核对 cross rate 套汇价、套汇汇率 crossed cheque 划线支票 cumulative preferred stock 累积优先股 currency conversion 外汇兑换 current account 往来帐户 current asset 流动资产 current deposit 活期存款 current fund 流动资(基)金 current liability 流动负债 current payment 经常性开支 current ratio 流动比率 current value 现值 D daily reports 月报表 date of acquision 购置日期 date of draft 出票日期 data of payment 支付日期 dead account 坏帐 dear money 银根紧、高利 debit 借方、借记 debit and credit conventions 借贷法则 debit and credit method借贷记帐法 debit side 借方 debt-equity ratio 负债对资产净值的比率 debtor 债务人、借款人 declining-balance depreciation 余额递减折旧 deferred payment 延期付款 delay in payment 延期支付 delayed credit 前期收益 demand biu 即期汇票 demand compensation 索赔 demand deposit 活期存款 demand draft，sight bili 即期汇票 demand loan 活期放款 demand note 即期票据 denomination 面额 departmental account 分部帐户 depletion assets 递耗资产 depositt account 存款帐户 deposit foreign exchange abroad 境外外汇存款 deposit slip 存款单 depreciable life 折旧年限 depreciable unit 折旧单位 depreciation at the original rate 按原价折旧 depreciation-appraisal method 估价折旧法 depreciation for fixed assets 固定资产折旧 depreciation fund 折旧基金 depreeiation grossearning method 总收益提成折旧法 depreciation insurance method 保险折旧法 depreciation inventory method 盘存折旧法 depreciation job method 分批折旧法 depreciation rate 折旧率 depreciation reduceing instalment method 分期递减折旧法 depreciation-straight-line method 直线折旧法 depreciation-working hour method 工作时数折旧法 detail ledger 明细分类帐 development banking 开发银行 direct charges 直接费用 direct cost(expense) 直接成本 direct distribustion method 直接分摊法 disbursing officer 出纳员 discount 折扣、贴现 discount a bill 贴现(扣减)期票 discount earned 折扣收入 discount loan 贴现贷款 discounting of notes receivable 应收票据贴现 discount on notees 票据贴现 dishonoured check 空头支票、不兑现支票 dishonoured notes 拒付票据 divided column journal 多栏日记簿 dividend 股利、利息 document of settlement 结算单据 documentary acceptance 跟单承兑 documentary bill 跟单汇票 documentary letter of credi】 跟单信用证 documents against acceptance(D／A) 承兑交单 documents against payment(D／A) 付款交单 domestic draft 国内汇票 domestic trade 国内贸易 double entry accounting 复式会计(分录) double-entry bookkeeping 复式簿记 double insurance 复保险、重复保险 down payment 预付定金 draft 汇票、支取(款项) draw drafts 出票 drawee 付款人、受票人 drawer 出票人 drawings 提款 drawing account 往来帐户、提存帐户 due date 到期日、满期日 due from other fund 应收其他基金款 E earning 盈余、收入、收益 earnings cycle 营业循环、收益循环 earnings statement 损益表 easy money 银根松、低利资金 easy position 头寸宽裕 effective exchange rate 实际汇率 effective money 硬币 effective or yield rate of interest 实得利率 effective(interest)rate 实际利率 elements of cost 成本要素 ending balance 期末余额 ending inventory 期末存货 endorsee 被背书人 endorsement 背书 endorsement for collections 委托收款背书 endorser 背书人 enter in the account(entry account) 记帐 equity 权益、产权、股票、证券(英) equity capital 自有资本 equity capital turnover 投资总额、周转率 equtiy ratio 产权比率 equity ratio 权益比率 Euro-Dollar 欧洲美元 Euro-Dollar Market 欧洲美元市场 evidence 证据、凭证 evidence of debt 借据 exact interest 实际利息、精确的利息 exchange bank 外汇银行 exchange charge 汇兑费用 exchange control 外汇管理 exchange earnings 外汇收入 exchange equal ization account(EEA) 外汇平准帐户 exchange fluetuation 汇价变动 exchange quota system 外汇限额制度 exchange rate 汇率、汇价、兑汇率 exchange rate margin 汇率波动幅度 exchange rate quotations 外汇牌价 exchange restrietion 外汇限制 export bill 出口汇票 export finance 出口信贷 export letter of credit 出口信用证 export credit insurance 出口信用(贷)保险 exportt credit guarantee 出口信贷保险 express money order 快汇汇票 F factory cost 制造成本 fifo(first-in firstout) 先进先出法 final entry 最终记录、终结记录 final statement 决算表 finance accounting 财务会计 finance markets 金融市场 financial analysis 财务分析 financial budget 财务预算 financial expense 财务费用 financial institution 金融机构 financial lease 融资租赁 financial position(condition) 财务状况 financial position statement 财务状况表 financial ratio 财务比率 financial structure 财务结构 fire insurance 火险 first-lien 第一留置权 first mortgage 第一抵押权 f．i．s．h．(fist-in still here) 先进未出法 fixed exchange rate system 固定汇率制 fixed parity 固定比价 floating exchange rate 浮动汇率 floating exchange rate system 浮动汇率制 floating loan 流动贷款 floating prime rate of interest 浮动基本利率 flow of costs 成本流程 F．O．B．price 船上交货价、某地交货价 folio 分类帐页次、页数 forced saving 强迫性储蓄 forecasting cash disbursement 预计现金支出 foreign currency quota accounts 外汇额度帐户 foreign exchange budget 外汇预算 foreign exehange deposit accounts 外汇存款帐户 foreign exchange gain or loss 汇兑损益 foreign exchange income and expenditure 外汇收入和支出 foreign exchange official rate 外汇牌价兑换率 forward exchange transaction 外汇期货交易 forwards，futures 期货交易 fractional money 辅币 free loan 无息贷款、无偿贷款 free rate 自由汇兑率 frozen credit 冻结信贷 full endorsement 记名背书 full payment 全部付款 futures market 期货市场 G general accounts 总分类帐 general inventory 财产目录 gold and foreign exchange reserves 黄金外汇储备 gold certificate 黄金券 gold coin standard 金币本位制 gold content 含金量 gold exchange standard 金汇兑本位制 gold export 黄金输出 gold import 黄金输入 gold parity 黄金平价 gold reserve 黄金储备 gold standard 金本位制 gross book value 帐面总值 gross domestic product 国内生产总值 gross import(export)value 进(出)口总值 gross liability 总负债 gross national product 国民生产总值 gross product 总产量 gross revenue 总收益，收入总额 group financial statement 合并资产负债表 H heading 表首、表头 hedging 套头交易、抵平 holdback 扣存款 holding gain or loss 拥有损益 I idle fund 闲置资金 immaterial assets 无形资产 immediate assets 流动资产 immediate(prompt)cash payment 即期付现 immediate liability 流动负债 immediate payment 立即支付 immigrants remittance 外侨汇款 immovable property 不动产 import bill 进口汇票 import letter of credit 进口信用证 import(export)quota 输入(出)限额 imprest fund 定额备用金 imputed interest 估算利息 incidental charge(expense) 杂费 income bonds 收益债券 income frome investments 投资收益 income from sale of assets 出售资产收入 income sheet(income statement) 损益表 income statement accounts 损益帐户 inconvertible currency 不能兑换的货币 increment 增值 incur expenditure 发生费用 index 指数、目录 indirect quotation 间接标价 initial entries 原始记录 inland bill 国内汇票 installment credit 分期付款信贷 installment revenue 分期付款销货收入 instruments payable in foreign currency 外币支付凭证 instruments in foreign exchange 外汇证券 insurance 保险 insurance certification 保险凭证 insurance coverage 承保范围 insurance indemnity 保险赔偿 insurance policy 保险单 insurance reserce 保险储备 insured amount 保额 insurer 保险商、承保人 intangible fixed asset 无形固定资产 inter-bank rate 银行同业间拆放利率 interest accrued 应收未收利息 interest date 付息日 interest expense 利息费用 interest-free loans 无息贷款 interest on equity capital 资本利息 interest receipts 利息收入 interest receivable 应收利息 interest subsidization 利息补贴 internal current account 内部往来 International Accounting Standards Committee 国际会计标准委员会 inter-fund accounts 基金往来帐户 International Bank for Reconstruction and Devei opment 国际复兴开发银行 International Finance Corporation(IFC) 国际金融公司 International Monetary Fund 国际货币基金组织 international settlement 国际结算 inventory list 盘存清单 inventory turnover 存货周转率 investment 投资 investment in bonds 债券投资 investment in securities 证券投资 investment truse 投资信托公司 invoice 发票 invoice for purchase 进货发票 invoice for sales 销货发票 invoice price 发票价格 inward documentary bills 进口押汇、进口证明单 inward remittance 汇入汇款 IOV(inter-office voucher) 列帐通知传票 irrevocable letter of credit 不可撤销的信用证 issue securities 发行债券 issuing(opening)bank 开证银行 investment turnover 投资周转率 J job lot method 分批法 joint-stock bank 股份银行 joint stock company 股份公司 joint stock company limited 股份有限公司 joint stock limited partnership 股份两合公司 journal 日记帐 journal day book 分录日记帐 journal entry 日记簿分录 journal voucher 分录凭单(简写J／V)转帐传票 journalize 编制分录 juggled cost 虚列成本 K key currency 关键货币 kickback 回扣、酬金 kite 空头支票 L last-in first-out(LIFO) 后进先出法 law of accounts 会计法 law of corporaition 公司法 lease 租赁 Ieasehold 租赁权益 leasing expenses 租赁费用 ledger account 分类帐户 ledger journal 日记分类帐 ledger sheet 分类帐页 ledger transfer 科目转移 lender 贷款人、出借人 letter of credit 信用证 letter of credit amount 信用证金额 letter of credit terms 信用证条款 liabilities 负债 liability account 负债帐户 liability dividend 负债股利 liability under endorsement 背书负债 life insurance 人寿保险 life insurance premiums 人寿保险费 limited liability 有限责任 line of credit 信用限额 liquid assets 流动资产 liquid investment 短期投资 liquid liability 流动负债 liquidation 清算、偿债 liquidation account 清理帐户 liquidation profit and loss 清算损益 liquidation statement 清算表 liquidator 清算人 liquidity 偿债能力 listed security 上市证券 loan 贷款、借款、出借、借出 loan capital 借款资本 loan payable 应付借款 long account 多头帐户 long-term advance 长期预付款 long-term bonds 长期债券 long term loan 长期借款 long-term investment 长期投资 loanable funds 可贷资金 loss on exchange 汇兑损失 low interest rate 低息 M mail transfer 信汇 maker(drawer) 出票人 managerial accounting 管理会计 manufacturing expense 制造费用 margage 抵押 margin 垫头 marginal balance 边际差额 marginal cost 边际成本 marginal revenue 边际收入 marine insurance 海上保险 market rate 市场利率 marketable securities 有价证券 maturity amount 到期金额 maturity date 到期日 means(instrument)of payment 支付手段(工具) medium term loan 中期放款 memorandum 备忘录、便函、通知单 monetary ease；easy money 银根松 monetary liabilities 货币性负债 monetary mechanisms 货币结构 monetary system 货币制度 monetary unit 货币单位 money of account 记帐货币 money order(M．O) 汇款单、汇票 money squeeze 银根紧 monthly installments 分月付款 moratorium 延期偿还、延期付款 mortgage assets 抵押资产 mortgage clause 抵押条款 multilateral clearing 多边清算 multilateral lending 多边借款 multipie rate 多种汇率、复汇率 mutual insurance 相互保险 N name of account 帐户名称 native interest 当地利息、国内利息 negotiable instrument 可转让证券、流通证券 negotiable promissory note 流通票据、本票 negotiated amount 议付金额 negotiating bank 议付银行 ngt book value 帐面净值 net present value 净现值 net proceeds 净收入 net realizable value 可变净现值 next in first out method 次进先出法 nominal amount 面额 nominal capital 额定资本 nominal rate 名义利率、票面利率 non-business expenditure 营业外支出 non-business income 营业外收入 non-convertible currencies 不可兑换的货币 non-cumulative preferred stock 非累积优先股 nonoperating 营业外收入与费用，非营业性的 non operating expenses 营业外费用 non operating revenues 营业外收入 non-par value stock 无面值股票 no par 无面值 normal year 正常年度 nostro account 往帐 note of dishonour 退票通知 note payable 应付票据 notes payable register 应付票据登记簿 notes receivable 应收票据 notes receivable discount 已贴现的应收票据 notes renewal 转期票据 O obligation 负债 official rate 法定汇率 open account 未清帐户 open foreign exchange deposit accounts 开外汇存款帐户 operating cost(expenses) 营业成本(费用) operating income(profit) 营业收益(利润) operating revenues 营业收入 opposite account 对方科目 order check 抬头人支票、指定支票、记名支票 original capital 原始成本 original entry 原始分录 original evidence(documents) 原始凭证 original vouchers 原始单据 other advance 其它预收款 outgo 开支，费用，支出 outlay 支出 out of pocket 付现 outstandign loan 未偿贷款 outstanding shares 发行在外股份 outward remittance 汇出汇款 overage and shortage on inventory 盘存盈亏 overseas chinese remittance 华侨汇款 P paper money 纸币 paper profit 帐面利益、未实现利益 par 票面额，面值 par exchange rate 固定汇率 par of exchange 外汇平价、货币兑换率 partial payments 部分付款 pass book 存折 pass entry 入帐 past due notes 过期票据 pay certificate 付款凭证 pay-in book 送款簿 pay to bearer 付持票人 payee 受(收)款人、收款单位 payer 付款人 payment at sight 见票即付 payment by installments 分期付款 payment in advance 预付 payment notice 缴款通知单 payment of interest 付息 payment stopped 止付 payment vourchers(P／V) 支付凭单、支出传票 payoff period 回收期 periodie inventory 定期盘存 permanent asset 永久资产 perpetual inventory 永续盘存 physical asset 有形资产 pledge asset 抵押资产 plow back 再投资 policy holder 保单持有人 post 过帐 post dated check 远期支票 postal money order 邮政汇票 postal remittance 邮政汇款 posting 过帐 pre paid insurance 预付保险费 premium(insurance premium) 保险费、贴水、升水 premuim rate 保险费率、保险费价格 prepayments on purchase 预付定金 prime rate 基本利率 principle 本金 principle books 主要帐簿 principle of consistency 一贯原则 proceeds 收入、收款 profit 利润 profit and loss 损益 profit and loss for current period 本期损益 profit and loss statement 损益表 profit and loss summary 损益汇总 profit margin 利润率 profit on exchange 兑换利益 profit on operation 营业利益 profit realized 已实现利益 promissory note 本票、期票 prompt day 交割日 prompt goods 现货 proprietorship 独资企业 provision 预提费用 provisional invoice 临时发票 provisional regulation for exchange control 外汇管理暂行条例 proxy 代理，委托，授权书 purchase price 购置价格 purchase discount 进货折扣 purchase expense 购置费用 purchase invoice 购货发票 pure rate of interest 纯利率 put 空头卖出，期货买卖 Q quasi rent 准租金 quantity theory of money 货币数量论 quick ratio 速动比率 R raised check 涂改支票 raising fund 筹措资金 rate of discount 贴现率、折扣率 rate of dividend 股利率 rate of exchange 汇兑率 rate of freight 运费率 rate of income(crreturn)on investment 投资报酬率 rate of interest 利率 rate of margin 毛利率 rate of premium 升水率、贴水率 rate of turnover 周转率 rationing of exchange 外汇配给 real accounts 实帐户 real estate 不动产 real income 实际收入 real money 硬币 real price 实际价格 realizable value 可变现值，市场价值 realization 变现 realized profit 已实现利润 receipt 收入 receivable 应收款项 receivalbe turnover 应收帐款周转率 receiver 清算人、接管人 recipient bank 接受银行 reciprocal account 对应帐户 reciprocal letter of credit 对开信用证 reconciliation statement 银行余额调节表 record date 登记日期 record of cash disbursement 现金支出记录 record of cash receipts 现金收入记录 recourse 追索权 rediscount 再贴现 reducing balance method-depreciation 余额递减法 refund 退款 register 登记簿 registered bonds 记名债券 reinsurance 再保险 rejection 拒收 release of fund 拨款 relevant bank account 有关银行帐户 remittance 汇款 remitter 汇款人 repayment 偿还，付还(钱等) replacement costs 重置成本 reserve bank 储备银行 reserve currency 储备货币 reserve for bad debts 坏帐准备 reserve for depreciation 折旧准备 reserve fund 准备基金 restricted fund 指定资金 revenues 营业收入 revenue recognition 营业收入的确定 reversal(reversing)entry 转回分录 revocable letter of credit 可撤销信用证 revolving fund 周转金 right of patent 专利权，特许权 risk 风险 risk adjusted discount rate 按风险调整的贴现率 royalty 特许权使用费，矿区使用费，版税 rules of debit and credit 借贷法则 ruling 结平帐户，划线 ruling an account 结帐 running inventory 永续盘存 S salaries and wages payable 应付工资 salee by auction 拍卖 sale of business 出盘 sales invoices 销货发票 sales received in advance 预收货款 sales tax 营业税，销货税 sales volume 销售量 savings account deposit certificate 储蓄存款单 savings bank 储蓄银行 savings deposites 储蓄存款 schedule 明细表，附表 schedule of accounts payable 应付帐款明细表 schedule of accounts receivable 应收帐款明细表 scrip dividend 股利票，期票股利 secured loan 抵押放款 securities in foreign currency 外汇有价证券 security 证券 sellers market 卖方市场 selling rate 卖出汇率 service charge 手续费 serial bonds 分期偿还债券 set of account 整套帐簿 settlement of accounts 结算，清帐 settlement day 到期日，交割期，清算日 share 份额，股份 share capital 股本、股份资本 share holder 股东、股票持有人 share holder’s equity 股东权益 shipping documents 装船单据、货运单据 short sales 卖空 short terms bank loans 短期银行借款 short term bill 短期汇票 short-term capital 短期资本 short-term investment 短期投资 short-termliabilities 短期负债 short-term loans 短期借款 sightt draft note 即期票据 sight letter of credit 即期信用证 signature card 印鉴卡 silver bar 银条 silver coin 银币 simple average method 简单平均法 single-entry accounting 单式会计 single-entry bookkeeping 单式簿记 single journal entry 单式分录 skeleton account T式帐户 skeleton form of account T字式分类帐 soft curreney 软币、弱币 soft loan 软贷款 sola draft 单张汇票 source document 原始凭证 special endorsement 记名背书 special fund 特种基金 special journal 特种日记帐 speciality bank 专业银行 specie 铸币，硬币 specimen of draft 汇票样本 spot cash 手存现金 stale check 失效，过期支票 standard money 本位币 state bank 国家银行 state insurance 国营保险 stated capital 法定资本 statement of changes in financial position 财务状况变动表 statement of financial condition(position) 财务状况表 statement of income appropriation 盈余分配表 statement of realization income and loss 损益实现表 statement of receipts and payments 收支表 static statements 静态报告表 stock certificate 股票 stock exchange 证券交易所 stock option 认股权 stock split 股票分割 stock subscriptions 认股 stock subscribed 已认股本 stock warrants 认股权证 step payment 止付 ssmmary statement 总表，汇总表 sundry accounts receivable 其它应收款 T tabulatien 制表、列表 tat accrued 应征税款，应计税收 tatable year 纳税年度 tax credit 应付所得税 tax deduction 扣除额 tax receivable 应收税款 telegraphic transfer(T／T) 电汇 telegraphic transfer rate 电汇汇价 term bonds 定期债券 term loan 定期放款 tied loan 附带条件的贷款 title of account 帐户名称 trade acceptance 承兑汇票(票据) trade bill 商业汇票 trade creadit 商业信用 trade current account 同业往来 trademark 商标 trade-mark interests 商标权 trading account 营业帐户 transfer of financial resources 转让资金，调拨资金 transfer procedure of the acccount 帐簿移交程序 transfer vouchers 转帐传票 traveler’s check 旅行支票 traveler’s letter of credit 旅行信用证 treasury 国库，财务 treasury bills 国库券 trust fund 信托基金 turnover tax 营业税 U uncofirmed letter of credit 不保兑信用证 underlying bonds 优先债券 underlying document 记帐凭证 unencumbered surplus 未分配盈余 unexpired cost 预付费用 uniform accounting system 统一会计制度 unlisted asset 帐外资产 unsecured loan 信用放款 usance draft(bill) 远期汇票 usance letter of credit 远期信用证 V variable cost 变动成本 verification 验证 verification of balance 余额核对 voucher 凭单 voucher payable 应付凭单 voucher register 付款凭单登记簿 voucher system 应付凭单制 W wage level 工资标准(水平) wage scale 工资等级 wage summary 工资汇总表 wash sale 短期抵销买卖 wasting asset 递耗资产 watered stock 虚股，掺水股 weighted average 加权平均数 welfare fund 福利基金 with recourse 有追索权 withdrawal 提款，退股 without recourse 无追索权 working capital 流动资本，经营资金 working capital ratio 营运资金比率 working capital turnover 营运资金周转率 working expenses 营业费 working paper 工作底稿 write down 冲转 wrlte up 增列，增值 Y yesr-end adjustment 年终调整 yield 内部报酬率 Z zero balance 余额为零 |
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