financial English

1、· 沒(méi)有預(yù)付款 no cash advances· 其他預(yù)付款 Other Prepayments· 分包工程預(yù)付款 Subcontract Advance Payment· 預(yù)付預(yù)付款 advance payment· 預(yù)付款保證金 advance payment guarantee ; Advanced Payment Bond· 憑單預(yù)付款 Adelanto contra documentos· 預(yù)付款擔(dān)保 Advance Payment Guara

2、ntee· 設(shè)備修理預(yù)付款 advance payment of equipment repair ; advance payment of equipm· 出口預(yù)付款 export prepayment ; export advance·· stock; reserve; repertory; 數(shù) inventory:· keep a large stock of goods;庫(kù)存充足· goods kept in stock; stockpiled materials; reserve of materials

3、;庫(kù)存物資· 庫(kù)存量 inventory list/retail inventory· 存貨賬戶 inventory account· 庫(kù)存控制 inventory control ; stores control ; Stock control ; ABC inventory control ABC· 現(xiàn)有庫(kù)存 on-hand inventory ; handinventory ; Inventory On Hand ; on-hinventory· 庫(kù)存編號(hào) stock no ; stock number ;

4、Stock Keeping Unit· 庫(kù)存產(chǎn)品 inventory ; stock ; Stock Products ; storage STOCK· 庫(kù)存成本 inventory cost ; cost inventory ; stock-holding cost ; Holding Cost· 庫(kù)存股 treasury stock ; treasury share· 商業(yè)庫(kù)存 Business Inventory ; Business Inventories ; INVENTORIES ; commercia

5、l inventory· 帳面庫(kù)存 book inventory· 庫(kù)存泵 spare pump· 憑證檢驗(yàn) inspection of voucher ; of voucher ; Inspection of voucher· 累計(jì)憑證 multiple-record document ; Accumulative Voucher ; haha multiple-record document ; record document· 權(quán)憑證 DOCUMENT OF TITLE· 受益憑

6、證 Beneficiary certificate ; Beneficiary Certification ; Tranching ; Beneficiary Certificate· 權(quán)利憑證 document of title ; Document of Title· 個(gè)人憑證 Personal Digital ID ; personal identification number ; personal certificate ; certificado pessoal· 海關(guān)憑證 customs certificate

7、· 托憑證 Depositary Receipt ; Chinese Depositary Receipt ; Global Depository Receipts· 行車(chē)憑證 RUNNING TOKEN ; running token· 收款憑證收集整理 Collect the receivable payment voucher· 營(yíng)業(yè)收款憑證 vouchers for business receipts· 匯總收款憑證 summarized receipt voucher· re

8、ceipt voucher· paying voucher·· reconciliation process 帳目核對(duì)過(guò)程 ; 帳目查對(duì)進(jìn)程· criminal reconciliation 刑事和解· Reconciliation Agreement 調(diào)解書(shū) ; 和解書(shū) ; 調(diào)解協(xié)議· Financial reconciliation 財(cái)務(wù)對(duì)賬· Reconciliation Australia 解協(xié)會(huì)· Reconciliation Ledg

9、er 需要統(tǒng)馭分類賬· reconciliation period 調(diào)節(jié)期間· set reconciliation 集合調(diào)和· reconciliation method 和解法· distribution channel disign 分銷(xiāo)渠道設(shè)計(jì)· Distribution andsale channel analysis 銷(xiāo)售渠道調(diào)查· ADD.COMM address commission 訂艙傭金，租船傭金· Current liability

10、 流動(dòng)負(fù)債 ; 短期負(fù)債 ; 流動(dòng)欠債 ; 短時(shí)間欠債· Current Assets 流動(dòng)資產(chǎn) ; 流動(dòng)性資產(chǎn) ; 活動(dòng)資產(chǎn) ; 有形的非流動(dòng)資產(chǎn)· mission statement 使命宣言 ; 公司使命 ; 使命陳述 ; 企業(yè)使命說(shuō)明書(shū)· final statement 決算表 ; 最終報(bào)表 ; 最后陳述 ; 結(jié)算單· cost statement 成本報(bào)表 ; 成本表· statement list 語(yǔ)句表 ; 語(yǔ)句表編程 ; 指令表語(yǔ)言 ; 語(yǔ)句列表· priva

11、cy Statement 隱私權(quán)聲明 ; 隱私權(quán)說(shuō)明 ; 隱私聲明 ; 隱私申明· funds statement 資金表· Return shipping order 退貨發(fā)運(yùn)單 ; 退貨交運(yùn)單 ; 退回發(fā)運(yùn)單 ; 退貨發(fā)運(yùn)單· return an order 退菜· return mining order 回采順序· return to order 回歸秩序· Return shi ing order 退貨發(fā)運(yùn)單· Purchase Return Or

12、der Management 采購(gòu)?fù)嘶毓芾?#183; Material Return Order Printing 退料單輸出· Sales Return Order Management 銷(xiāo)售退回管理· Purchase Order Return Report 采購(gòu)訂單退回報(bào)告現(xiàn)金 Cash in hand銀行存款 Cash in bank其他貨幣資金-外埠存款 Other monetary assets - cash in other cities其他貨幣資金-銀行本票 Other monetary assets - cashi

13、ers check其他貨幣資金-銀行匯票 Other monetary assets - bank draft其他貨幣資金-信用卡 Other monetary assets - credit cards其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit其他貨幣資金-存出投資款 Other monetary assets - cash for investment短期投資-股票投資 Investments - Short term - stocks短期投資-債券投資 Investments - Short term - bonds短期投資-基金投

14、資 Investments - Short term - funds短期投資-其他投資 Investments - Short term - others短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment長(zhǎng)期股權(quán)投資-股票投資 Long term equity investment - stocks長(zhǎng)期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds長(zhǎng)期債券投資-其他債權(quán)投資 Long term securi

15、ties investment - others長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收利息 Interest receivable應(yīng)收帳款 Trade debtors壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors預(yù)付帳款 Prepayment應(yīng)收補(bǔ)貼款 Allowance receivable其他應(yīng)收款 Other debtors壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doub

16、tful debts - other debtors其他流動(dòng)資產(chǎn) Other current assets物資采購(gòu) Purchase原材料 Raw materials包裝物 Packing materials低值易耗品 Low value consumbles材料成本差異 Material cost difference自制半成品 Self-manufactured goods庫(kù)存商品 Finished goods商品進(jìn)銷(xiāo)差價(jià) Difference between purchase & sales of commodities委托加工物資 Consigned processiong m

17、aterial委托代銷(xiāo)商品 Consignment-out受托代銷(xiāo)商品 Consignment-in分期收款發(fā)出商品 Goods on instalment sales存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks待攤費(fèi)用 Prepaid expenses待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets委托貸款-本金 Consignment loan - principle委托貸款-利息 Consignment loan - interest委托貸款-減值準(zhǔn)

18、備 Consignment loan - provision固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles累計(jì)折舊 Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets工程物資-專用材料 Projec

19、t material - specific materials工程物資-專用設(shè)備 Project material - specific equipment工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程減值準(zhǔn)備 Impairment of construction in progress固定資產(chǎn)清理 Disposal of fix

20、ed assets無(wú)形資產(chǎn)-專利權(quán) Intangible assets - patent無(wú)形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how無(wú)形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights無(wú)形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights無(wú)形資產(chǎn)-商譽(yù) Intangible assets goodwill無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets長(zhǎng)期待攤費(fèi)用 Deferred assets未確認(rèn)融資費(fèi)

21、用 Unrecognized finance fees其他長(zhǎng)期資產(chǎn) Other long term assets遞延稅款借項(xiàng) Deferred assets debits應(yīng)付票據(jù) Notes payable應(yīng)付帳款 Trade creditors預(yù)收帳款 Adanvances from customers代銷(xiāo)商品款 Consignment-in payables其他應(yīng)交款 Other payable to government其他應(yīng)付款 Other creditors應(yīng)付股利 Proposed dividends待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets預(yù)計(jì)負(fù)債 Accrued liabili

22、ties應(yīng)付短期債券 Short-term debentures payable其他流動(dòng)負(fù)債 Other current liabilities預(yù)提費(fèi)用 Accrued expenses應(yīng)付工資 Payroll payable應(yīng)付福利費(fèi) Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-擔(dān)保借款 Bank loans - Short term - guaranteed一年內(nèi)到期長(zhǎng)期借款 Long term loans due withi

23、n one year一年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due within one year長(zhǎng)期借款 Bank loans - Long term應(yīng)付債券-債券面值 Bond payable - Par value應(yīng)付債券-債券溢價(jià) Bond payable - Excess應(yīng)付債券-債券折價(jià) Bond payable - Discount應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest長(zhǎng)期應(yīng)付款 Long term payable專項(xiàng)應(yīng)付款 Specific payable其他長(zhǎng)期負(fù)債 Other long term liabilit

24、ies應(yīng)交稅金-所得稅 Tax payable - income tax應(yīng)交稅金-增值稅 Tax payable - VAT應(yīng)交稅金-營(yíng)業(yè)稅 Tax payable - business tax應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax應(yīng)交稅金-其他 Tax payable - others遞延稅款貸項(xiàng) Deferred taxation credit股本 Share capital已歸還投資 Investment returned利潤(rùn)分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in利潤(rùn)分配-提取法定盈余公積 Pr

25、ofit appropriation - statutory surplus reserve利潤(rùn)分配-提取法定公益金 Profit appropriation - statutory welfare reserve利潤(rùn)分配-提取儲(chǔ)備基金 Profit appropriation - reserve fund利潤(rùn)分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund利潤(rùn)分配-利潤(rùn)歸還投資 Pr

26、ofit appropriation - return investment by profit利潤(rùn)分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends利潤(rùn)分配-提取任意盈余公積 Profit appropriation - other surplus reserve利潤(rùn)分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends利潤(rùn)分配-轉(zhuǎn)作股本的普通股股利 Profit appropriation - ordinary shares dividends conve

27、rted to shares期初未分配利潤(rùn) Retained earnings， beginning of the year資本公積-股本溢價(jià) Capital surplus - share premium資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve資本公積-接受現(xiàn)金捐贈(zèng) Capital surplus - cash donation資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary資本公積-外幣資本折算差額 Cap

28、ital surplus - foreign currency translation資本公積-其他 Capital surplus - others盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve盈余公積-法定公益金 Surplus reserve - statutory welfare reserve盈余公積-儲(chǔ)備基金 Surplus reserve - reserve fund盈余公積-企業(yè)發(fā)展基金 Surplus res

29、erve - enterprise development fund盈余公積-利潤(rùn)歸還投資 Surplus reserve - reture investment by investment主營(yíng)業(yè)務(wù)收入 Sales主營(yíng)業(yè)務(wù)成本 Cost of sales主營(yíng)業(yè)務(wù)稅金及附加 Sales tax營(yíng)業(yè)費(fèi)用 Operating expenses管理費(fèi)用 General and administrative expenses財(cái)務(wù)費(fèi)用 Financial expenses投資收益 Investment income其他業(yè)務(wù)收入 Other operating income營(yíng)業(yè)外收入 Non-operati

30、ng income補(bǔ)貼收入 Subsidy income其他業(yè)務(wù)支出 Other operating expenses營(yíng)業(yè)外支出 Non-operating expenses所得稅 Income tax直接人工成本差異（direct labor variance）直接材料成本差異（direct material variance）在產(chǎn)品計(jì)價(jià)（work-in-process costing）聯(lián)產(chǎn)品成本計(jì)算（joint products costing）生產(chǎn)成本匯總程序（accumulation process of procluction cost）制造費(fèi)用差異（manufacturing ex

31、penses variance）實(shí)際成本與估計(jì)成本（actual cost and estimated cost）工資費(fèi)用分配（salary costs allocation）成本曲線（cost curve）農(nóng)業(yè)生產(chǎn)成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本與間接成本（direct cost and indirect cost）可控成本（controllable cost）制造費(fèi)用分配（manufacturing expenses allocation）理論成本與應(yīng)

32、用成本（theory cost and practice cost）輔助生產(chǎn)成本分配（auxiliary production cost allocation）成本控制程序（procedure of cost control）成本記錄（cost entry， cost recorder cost agenda）成本計(jì)算分批法（job costing method）直接人工成本差異（direct labor variance）成本控制方法（cost control method）內(nèi)河運(yùn)輸成本生產(chǎn)費(fèi)用要素（elements of production expenses）歷史成本與未來(lái)成本（hist

33、orical cost and future cost）可避免成本與不可避免成本（avoidable cost and unavoidable cost）成本計(jì)算期（cost period）平均成本與個(gè)別成本（avorage cost and individual cost）跨期攤提費(fèi)用分配（inter-period expenses allocation）計(jì)劃成本（planned cost）數(shù)量差異（quantity variance）燃料費(fèi)用分配（fuel expenses allocation）定額成本控制制度（norm cost control system）定額管理（management norm）可遞延成本與不可遞延成本（deferrable cost and undeferrable cost）成本控制標(biāo)準(zhǔn)（standard of cost control）副產(chǎn)品成本計(jì)算（by-product costing）責(zé)任成本（responsibility cost）生產(chǎn)損失核算（production loss accounting）生產(chǎn)成本（production cost）預(yù)計(jì)成本（predicted cost）成本結(jié)構(gòu)（cost struct