书上的资金时间价值中只有P、S、A，可在习题中我看见有F，F代表终值（Future value）,“S”是什么的缩写呢？
我知道P（Present value）
论坛等级：黄金会员
学术级别：会计员
发帖：2427
经验：3933
鲜花：55
勋章：20
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发表于：2005-10-20 18:03:00
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请问。怎么后边没有了？这个贴子真的很好呀！希望大家继续支持呀！please remember all for one, one for all.
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论坛等级：黄金会员
学术级别：会计员
发帖：2427
经验：3933
鲜花：55
勋章：20
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发表于：2005-10-20 18:06:00
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呵呵！对不起。刚刚误会了。我只打开到了38页。刚刚才全出来，原来楼上的是个火影迷呀!
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论坛等级：终极会员
学术级别：助理会计师
发帖：16634
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鲜花：443
勋章：223
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发表于：2005-10-20 22:06:00
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诶，会吃帖子了，再来：
How to use “fish” 提起fish，它给人们的第一印象便是指“鱼”，实际上它的用法并非如此简单。fish用作可数名词指“鱼的条数”时单数和复数形式相同（two fish两条鱼），指“鱼的种类”时复数形式才为fishes（two fishes两种鱼）；fish用作不可数名词时无复数形式，应作“鱼肉”解（Help yourself to some fish.随便吃些鱼。）；fish用作动词时，它的含义又与“钓（捕）鱼”有关（go fishing去钓鱼）。 在英语口语里，fish还常常被用来指“人”，类似于汉语里的“家伙、东西”等。如：a poor fish（可怜虫），a big fish（大亨），a cool fish（无耻之徒），a strange fish（奇人、怪人），a loose fish（放荡鬼）等。但必须注意的是，fish用来指人时形象虽然鲜明，但往往含有贬义。 由fish构成的习语也非常生动有趣。如：fish in the air本意为“空中钓鱼”，喻指“方法（向）不对而达不到目的”，相当于汉语中的成语“缘木求鱼”。又如：like a fish out of water喻指“如鱼离水、感到生疏”，feel the fishes喻指“葬身鱼腹；晕船”。 含fish的一些谚语更加赋有哲理性。如： 1.Never offer to teach fish to swim.不要班门弄斧。（原意为：决不要教鱼游泳。） 2.The best fish smell bad when they are three days old.久居别家招人嫌。（原意为：鱼过三天就要臭。） 3.He who would catch fish must not mind getting wet.不入虎穴，焉得虎子。（原意为：捉鱼不要怕鞋湿。） 4.Theres as good fish in the sea as ever came out of it.纵然失去一个机会，不愁没有其他机会。（原意为：海里的好鱼是取之不尽的。） |
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论坛等级：白金会员
学术级别：助理会计师
发帖：3168
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发表于：2005-11-10 17:04:00
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抱歉，雪柔愧对各位了，
前段时间没来，很遗憾我不能获得ACCA免试，所以只能往后再打算了。 不过，我现在将没有发全的英语会计词汇全发齐，需要的同学可以自己复制，不需要的高手请不要看了后骂人。 雪柔开办这个贴子的初衷是向双飞、风云、丁、来等朋友一起学，当时我还没有进入会计行业、休产假时脑子生锈所以英语也很水。所以请不需要这种“浅薄东西”的高手不要骂人。 后面的资料会提高难度了，比如英语审计报表、英语会计制度之类，大家看着需要的可以单独向我或者双飞客要。 财会名词L－－ Labor 人工；劳工 Labor control 人工统制 Labor cost 人工成本 Labor cost sheet 人工成本单 Labor hour method 人工小时法 Labor hour rate 人工小时率 Labor in process 在制人工；在产人工 Labor – saving device 省工法 Labor statement 人工表 Labor turnover 人工周围率（期中离职工人人数对平均雇用人数的比率） Land and building sinking fund 房地产提存金 Land, building furniture and equipment 房地产及器具 Land contracts 土地契约 Landing permits 起货单 Lapping 现金收入的截留移用 Large order 大批定货 Last – survivor annuity 最后生存年金 Lawful holder bearer 持票人 Law of corporation 公司法（同company law） Lease 租赁 Leased property 租赁财产 Leaseholds 租约；租赁权 Ledger 分类账；分户账 Ledger accounts 分类账账户 Ledger assets 账面资产 Ledger sheet 分类账账页；分户账账页 Legacy 遗产 Legal appropriation 法定用途 Legal budget 法定预算 Legal interest 法定利息 Legal person （body） 法人 Legal rate of interest 法定利率 Legal reserve 法定公积；法定准备 Legal reserve fund 法定准备金 Legal tender 法货；法定债款偿金 Legatee 遗产承受人 Lessee 承租人 Lessor 出租人 Letter of administration 管理遗产委任状 Letter of advice 发货通知书；汇款通知书 Letter credit （L/C） 信用状；信用证 Letter reference number 书信务备查号数 Letter of administration 选定遗产管理人命令 Levy 征课 Liabilities 负债类 Liabilities account 负债账 Liability 负债 Liability account 负债账 Liability between partners 合伙人间的责任 Liability certificate 负债证明书 Liability for acceptance 承兑责任 Liability for endorsement 背书责任 Liability insurance 责任保险 Liability reserve 负债准备 Life annuity 终身年金 Life insurance premiums 人寿保险费 Life insurance with dividend 人寿保险费 Lighterage 驳船费 Limit 限价 Limited annuity 定期年金 Limited company 有限公司 Limited liability 有限责任 Limited liability company 有限公司 Limited partnership 有限合伙 Liquid assets 流动痢疾（同current assets） Liquidating （liquidation） dividends 清算摊分额 Liquidation 清算 Liquidation account 清算变产表 Liquidation profit and loss 清算损益 Liquidation value 清算价值 Liquidator 清算人 Liquid assets 流动资产 Liquid investments 短期投资（同temporary investments） Liquid liabilities 流动负债（同current liabilities） Listed securities 交易所挂牌牌证券 List of balances 余客表；差额表 List of shareholders 股东名单 Loading 附加费用（即 Loading charges 装船（装货）费 Loaded labor 移借人工 Loan（s） 放款；借款 Loan back 放款银行 Loan capital 放息资本 Loan（s） on collateral 证券担保债款 Loan on collateral security； loan on security 抵押放款 Loans made on behalf of customers or other banks 代放款项 Loans on actual estate 不动产抵押放款 Loans payable 应付借款 Loans to subsidiaries 附属机关放款 Loan teller 付借款者 Long bills issued in the operation of lending foreign money 贷款票据 Long – term bonds 长期债券 Long term capital 长期资本 Long – term creditor 长期债权人 Long –term debts 长期债务 Long – term liability 长期负债 Long – term notes payable 应付长期票据 Loose – leaf accounting book 活页账簿 Loose – leaf ledger 活页分类账；活页分户账 Loro accounts 来账（国际汇兑） Loss （losses） 损失 Losses and gains brought forward 前期滚结损益 Loss on bad debts 坏账损失 Loss on exchange 汇兑损失，兑换损失 Loss on property retired 资产废置损失 Loss on realization of assets 变产损失 Lost check 遗失支票 Lost labor虚耗人工 Lost time 虚耗时间 Lot Lot and building account 地产账 Lot method 分批法（用于生产方面） Lot money 拍卖佣金 Lot number 批数 Lowest possible price 最低价 Lowest quotations 底账 Low – priced goods 下等品；下价货 Low quality 下品 Lump sum budget 整数预算 |
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论坛等级：白金会员
学术级别：助理会计师
发帖：3168
经验：7462
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发表于：2005-11-10 17:07:00
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财会名词P－－
Packing cost 包装成本 Packing credit 打包放款 Packing charges装箱（包装）费 Packing expenses包装费用 Padding 包装费用垫充（指虚增数额以表好现象之意） Paid check 已付支票 Paid – in capital 缴入资本 Paid – in surplus 缴入盈余 Paid – up capital 已缴资本；实收股本 Paid – up cheque （cancelled check） 付讫支票 Paid – up policy 已付款之保险单 Paper profit账面利益 Par 票面额 Parent company 母公司 Par of exchange 汇兑同价（兑价与票额相同） Partial acceptance 一部承兑 Partial audit 部分审计 Partial cash transaction 一部现金交易 Partial delivery 一部交付 Partial loss 部分损失 Partial payment 部分支付 Partial secured creditors 部分担保之债权人 Partially secured liabilities 部分担保负债 Participating bonds 参加债券 Participating preferred stock 参加优先权 Participation loan 共同放款 Particulars 摘要 Partly – finished goods 半成品 Partly variable cost 部分变动成本 Partners 合伙人 Partner’s drawing （account） 合伙人提款 Partner’s loan 合伙人借款 Partner’s notes payable 应付合伙人票据 Partner’s salaries合伙人薪金 Partnership 合伙 Partnership agreement 合伙契约 Partnership dissolution 合伙解散 Part payment 先付若干；支付部分 Part receipt 部分收据 Par value 票面价值 Par value stock 面值股份 Pass book 存款折；取货簿 Passed dividend 空过股利（在一时期未满应分派而未分派之股利） Passive debt 无息债务 Past due account过期账款 Past due notes 过期票据 Patens 专利权 Pattern 样本 Payables 应付项目 Payee （remittee） 受款人；收银人 Payer 付款人 Paying by certificate 付款凭单 Payment 支付 Payment by installments 分期付款 Payment in advance 预付 Payment in cash, for cash 付现 Payment in full 全部付讫 Payment in kind 现物工资 Payment of debts 偿债支付 Payment of interest付息 Payment of shares 交付股银 Payment on term 定期付 Payment vouchers 支付凭单；支出传票 Pay order 支款凭证 Payroll 薪工单 Payroll analysis 薪工分析表 Payroll audit 薪工审计 Payroll department expenses 薪工部费用 Payroll distribution book薪金工分配簿 Payroll fund 薪工基金（置于工厂各部作职工暂借之用） Payroll recapitulation 薪工汇总表（同payroll summary） Payroll requisition 请发薪工单 Payroll sheet 薪工单 Payroll summary 薪工汇总表 Pay warrants 支付命令 Peddler； hawker 负贩；行商 Pension恤养金 Pension fund恤养基金 Pension fund deductions恤养基金减速除数 Pension fund reserve 恤养基金准备 Percentage 百分率 Percentage comparisons 百分率比较 Percentage of completion basis 完成百分率基础（计算成本之一法） Percentage statement 百分率表 Per diem rate 日率 Performance 完成量（指工作而言） Periodical abatements 定期报表；定期决算表 Periodical audit 定期审计 Periodical reports 定期报告 Period of operating cycle 经营周期 Permanent assets 永久资产 Permanent capital 永久资本 Permanent investment 长期投资 Permanent property 永久性财产 Perpetual inventory （stock） 永续盘存 Perpetual inventory sheet 永续结存单 Perpetual inventory （stock） system 永续盘存制 Perpetuities 永续年金 Per procurator （P.P.） 委任代理署名人 Personal account 往来账户（指业主往来账户而言） Personal account（s）人名账 Personal department 人事部 Personal expenditure 用人费用 Personal liability 个人责任 Service 俸给支出 Petty cash 零用现金 Petty cash book零用现金簿 Petty cash deposit 小额活期存款 Petty cash fund 零用现金 Petty current deposit 小活期存款 Petty expenses 杂费 Petty loss and profit 小损益 Physical assets 实物资产 Physical depreciation 实质折旧 Physical inventory 实地盘存 Physical inventory book 实地盘存簿 Physical statement圆形（决算）表 Piece rate 计件工资率 Piece work wage 计件工资 Pier dues 码头费 Plan of accounts 记账程序圆 Planning department 设计部 Plant appraisal广场估价 Plant appreciation 广场资产涨价 Plant assts 广场设备资产 Plant equipment 广场设备 Plant ledger 广场资产分类账 Plant maintenance 广场维持费 Please turn over 请阅后页 Pledge 质；抵押 Pledge assets 出质资产 Pledge of obligation 债权抵押 Policy of insurance； policy 保险单 Position sheet 汇兑买日计表 Position statement 地位表（资产负债表） Positive capital 正资本 Positive good - will 下商誉（与negative good – will 相对） Postage and telegram book 邮电费收 Postage 邮费账 Postal money order 邮政汇票 Post audit 事后审计 Post – closing entries 结账后记录（分录） Post – closing trial balance 结账后试算表 Post – date 邮寄日；注迟日期 Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期） Posting 过账 Posting medium 过账根据 Potential discount 允给折扣 Power expenses 动力费用 Power of attorney 代理委任书 Power plant cost 动支力间成本 Power plant expense支力间费用 Practical capacity 实际（生产）能量 Practice set 整套实习题 Pre – audit 事前审计 Pre – audit of requisition 申请书的事前审计 Predetermined cost system 估计成本制度（同estimated cost system） Predetermined costs 预计成本 Predetermined job cost system 预计分批成本制度 Preference shares （stock） 优先股 Preferential creditor 优先债权人 Preferential tariff 特惠税率 Preferred creditors 优先债权人（同preferential creditors） Preferred debt 优先债务 Preferred liabilities 优先负债 Preferred stock 优先股 Preferred stock sinking fund 优先股收回基金 Preliminary balance sheet 初编资产负债表 Preliminary budget 初步预算 Preliminary expenditure 筹备费 Preliminary expenses 开办费 Premium 保险费；利息；花红 Premium on banks； redeemed 债券收回溢价 Premium on capital stock 股本盈利 Prepaid annuity 预付年金 Prepaid expenses 预付费用 Prepaid income 预收收益 Prepaid insurance预付保险费 Prepaid tax 预付税捐 Preparatory cost 准备成本 Prepayments 预付项目 Present value （worth） 现值 Price 价格 Price – aggregate 价格积数 Price of factory 厂价 Price duty paid 完税货价 Price list 价目单 Price in bond 货存关栈纳税指数 Price mark 价目记号 Price negotiated 议价 Price variance 价格差异 Pricing 定价 Primary income 营业收益 Primary liability主债务 Prime cost 主要成本 Prime cost method 主要成本法（指负荷的分配方法） Prime cost of sales 销货主要成本 Prime quality 最上品 Principal 母金；基金 Principal book 主要簿 Priority 优先 Prior period 前期 Prior year上年度 Private audit 不公开审计 Private company 不公开公司 Private corporation 股份不公开公司；私营企业 Private ledger 机密分类账 Private trust fund 私人信托账 Procedure of verification 检证程序 Proceeds 收入 Process cost sheet 分步成本单 Process cost system 分步成本制度 Processed material 已加工原料 Process method of cost – finding 分步计算成本法 Process period 工作步序期间 Process production 分步生产 Procurator endorsement 代签 Producer’s rent 生产者租金 Producing department cost 生产部成本 Product classification system 产品分类制度 Product cost 产品成本 Production basis （of revenue realization） 生产基础（指营业收入的实惠） Production capacity 生产能力 Production center 生产中心 Production control 生产统制 Production cost 生产成本 Production department 生产部；厂务设计部 Production department expenses 生产部费用；厂务设计部费用 Production goods 生产财 Production order 生产通知单；制造通知单；在制品成本单 Production order cost sheet 生产成本通知单；生产成本单 Production record 生产记录 Production quota 生产预计额 Productive assets 生产资产 Productive capacity cost 生产能量成本 Productive capital 生产资本 Productive department 生产部 Productive labor 生产人工 Productive labor cost method 生产人工成本法 Productive labor hours method 生产人工时数法（指负荷的分配） Productive wages 生产工资 Productivity ratio 生产能力比率 Professional accountant 会计师 Professional auditor 职业查账员；会计师 Professional charges 公费 Profit（s）； gain 利益；利润 Profit and loss 损益类 Profit and loss account（s） 损益账；损益表 Profit and loss adjustment 损益调整账户 Profit and loss appropriation account 损益分配账户 Profit and loss for the previous periods （A. & L.） 前期损益 Profit and loss from warehouses or godowns 货栈损益 Profit and loss ledger 损益清账 Profit and loss on buying and selling foreign coins 外币损益 Profit and loss on buying and selling stocks, bonds （investments） 有价证券损益 Profit and loss on exchange 兑换损益 Profit and loss on realization account 变产损益账户 Profit and loss ratio 损益比率 Profit and loss section 损益之部（指损益表的一部） Profit and loss statement 损益表；损益计算表 Profit and loss summary （account） 损益汇总表 Profit and loss transactions 损益转账 Profit of the period 本期利益 Profit on exchange 汇兑利益；兑换利益 Profit on operation 营业利益（同operating profit） Profit on sales of assets 售产利益 Profit participating preferred stock 分利优先股 Profit ratio 损益比率 Profit earned 已获利益 Profit sharing 红利分配 Profit sharing method 利益分配法 Profit sharing reserve 利益分配准备 Profits prior to consolidation 合并前利益 Profits prior to incorporation 注册前利益 Profits realized 实现利益 Pro forma account sales 售货预算书 Pro forma invoice 备考货单 Pro forma statement 定式决算表；定式报表 Progressive averages 累进平均数 Progressive ledger 累计式分类账 Progress report （letter； sheet） 工作进行表 Progress sheet 进度表（指制造或生产进度） Prohibited goods； contraband goods 违禁品 Promissory notes 本票 Promotion expenses 发起费用 Promoters’ stock 发起人股份（同founders’ stock） Prompt delivery； immediate delivery 立即交货 Proof 对证（引字有“校对”之意，故译名中必须有一对事） Proof of cost 过账检查 Proof of posting Property （personal wealth） 财产 Property assts 不动产 Property balance sheet 财产平准表 Property dividend 财产股利 Property ledger 财产分类账 Proportional reserve method 比例准备公积法 Proprietary account 业主账户 Proprietary capital 业主资本 Proprietary company 非自营母公司 Proprietary equity 业主权；业主衡平权；业主权益 Proprietor 业主 Proprietorship 业主权 Proprietorship accounts 资本主账 Pro rata 按照比例 Prospectus 招股章程；募债说明书 Protest 拒付；拒绝证书 Protest check （kiting cheque） 空头支票 Provision 备付金；汇兑兑换资金 Provision for income tax 备付所得税 Public accountant 合计师 Public agent 代办人 Public auction 公案拍卖 Public audit 公开审计 Public check 公库支票 Public corporation 股份公开公司 Public enterprise 公营企业 Public funds 公共基金 Publicity expenses 宣传费 Public money 公款 Public partner 出名合伙人 Public sale 公卖 Public treasury 公库 Public utilities 公用事业 Public utility corporation （company） 公用事业公司 Purchase book 购货簿；购物簿 Purchase commitments 购货约束 Purchase contracts 购货契约 Purchase cost 购货成本 Purchase discount 购货折扣 Purchase expenses 购货费用 Purchase invoice 购货发票 Purchase journal 购货日记账 Purchase ledger 购货分类账 Purchase order 购货定户 Purchase price adjustment （account） 买价调整（账户） Purchase rebates and allowances 购货回扣或折让 Purchase requisition 请购单 Purchase return book 购货退出簿 Purchase returns 购货退出 Purchase returns and allowance 购货退出及折让 Purchase returns and allowance journal 购货退出及折让日记账 Purchases 购买（货） Purchases discount 购货折扣（同discount on purchases） Purchases from head office 总号来货 Purchasing agent 购货代理人 Purchasing department expense 购货部费用 Purchasing methods 购货方法 Pure – interest rate 纯利率 Qualification of the auditor 查账员资格 Qualified acceptance 附条件承兑 Qualified certificate 附条件证明书 Qualified endorsement 附条件背书 Quality 品质 Quantity数量 Quantity discount 大量折扣 Quantity variance 数量差异 Quarterly reports 季报 Quasi – reorganization 准改组 Quick assets 速动资产；往来资产 Quick liabilities 速动负债 Quick ratio 速动比率 Quotations 价目；行情 Quotations table 价目表 Rate 率 Rata of discount 贴现率 Rata of dividend 股利率 Rata of exchange 汇兑 Rata of interest 利率 Rata of margin （rata of gross profit） 毛利率 Rata of profit 利润率 Rae per annum 年率 Rate per diem 日率 Rate per mensal 月率 Rate variance 率的差异 Ratio 比率 Ratio analysis 比率分析 Ratio of capital to current liabilities 资本对流动负债比率 Ratio of capital to fixed liabilities 资本对固定负债比率 Ratio of cash to current liabilities 现金对流动负债比率 Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率 Ratio of current assets to current liabilities 流动资产对流动负债比率 Ratio of current assets to total assts 流动资产对流动资产总额比率 Ratio of current liabilities to total liabilities 流动负债对负债总额比率 Ratio of fixed assets to capital 固定资产对资本比率 Ratio of fixed assets to total assets 固定资产对资产总额比率 Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率 Ratio of inside to outside equities 资本对负债比率 Ratio of inventories to receivables 存货对应收款项比率 Ratio of net income to net sales 净收益对销货净额比率 Ratio of net income to net worth 净收益对（资本）净值 Ratio of income to outstanding stock 净收益对现发股本比率 Ratio of net income to total assets 净收益对资产总额比率 Ratio of net operating profits to net sales 营业净利对销货净额比率 Ratio of net sales to net worth 销货净额对（资本）净值比率 Ratio of net sales to receivables 销货净额对应收款项比率 Ratio of quick assets to current liabilities 速动资产对流动负债比率 Ratio of surpluses to net worth 盈余对（资本）净值比率 Ratio of trade accounts payable to purchases 应付账款对购货比率 Raw materials 原料 Raw materials ledger 原料分类账 Reabsorbed costs 再吸收成本 Reabsorbed bond 重取得债券 Reabsorbed stock 重取得股份 Readjusting entry 重调整记录（分录） Ready payment 付现款 Real account 实账户；实物账 Real estate account 不支产账 Real estate mortgage 不动产抵押 Real exchange； commercial exchange； commercial par 商业汇兑价 Realizable value 可变现价值 Realization 变现；变产 Realization account 变现（变产）账户 Realization and liquidation 变产清算 Realization and liquidation account 变产清算表 Realization and liquidation profit and loss account 变产清算损益账户 Realization and liquidation statement 变产清算表 Realization of profit 利润变产 Realized profit 变卖利益 Realized surplus 变卖盈余 Real liability 实际负债 Real property 不动产 Real value 实值 Real wages 实质工资 Reappraisal surplus 重估价盈余 Rebate 回扣；退税 Recapitalization 资本重定 Recapitulation sheet 撮要表 Recapitulation statement 撮要表 Receipt 收据 Receipt and payment documents 收支凭证 Receipt in full 全数收清条据 Receipt on account 收入账 Receipts 收入 Receipts and disbursements statement 现金收支表 Receipts and payments account 现金收支表 Receipts and payments statement 现金收支表（同receipts and disbursements statement） Regular client 常年委托人 Regular price 正常价格 Reimbursable expenditures 可收回支出 Reimbursement 补偿 Reinsurance 再保险；转保险 Rejected check 拒付支票 Relief fund reserve 救助（基金）准备 Remainder man 剩余遗产承受人 Remarks 摘要 Remedy； tolerance； allowance 津贴 Remittance 汇款 Remittance slip 汇款通知单 Removal cost 折迁成本 Renewal cost换新成本 Renewal fund 换新基金 Rent 租金 Rental expenses 租金费用 Rental income 租金收益 Rental receipts 租金收入 Rentals 租金 Repair order 修理通知单 Repair production order 修理工作通知单 Repairs 修理；修理费 Repairs and maintenance 修理及维持 Repairs equalization reserve 修理费平衡准备 Repayment of shares 股款付还 Replacement costs 重置成本 Replacement fund 重置基金 Replacement price method 得置价格法（指领用材料的计价） Replacement value 重置价值 Report 报告；报告书；报告单 Report form balance sheet 报告式资产负债表 Report form profit and loss statement 报告式损益表 Report of scrap materials 废料报告表 Repossessed goods 收回的货物 Repossession 收回 Reproduction cost 再生产成本 Reproduction value 再生产价值 Request notes 申请书 Requisition 请求单 Requisition for payment 请求付款书 Resale 转卖 Rescission of dividends 退回股利 Reserve 准备金；各项准备 Reserve account 公积账 Reserved fund 公积金 Reserved surplus 保留盈余 Reserve for abatement for taxes 减税准备 Reserve for accidents （职工）意外损伤准备 Reserve for allowance 折让准备 Reserve for amortization 摊销准备 Reserve for appreciation 涨价准备 Reserve for bad and doubtful account 坏账准备金 Reserve for bad debts 坏账准备 Reserve for bonded debts 债券债务准备 Reserve for bond redemption 偿债准备 Reserve for contingencies 意外事项准备金 Reserve for dead loan 坏账准备 Reserve for debt extinguishments 偿债公积 Reserve for depletion 耗减准备 Reserve for depreciation折旧准备 Reserve for discounts 折扣准备 Reserve for dividend 股利准备金 Reserve for doubtful account 疑账准备 Reserve for encumbrances 保留数准备 Reserve for equalization of dividends 平均股利准备 Reserve for expansion 发展公积金 Reserve for expenditure encumbrance 岁出保留数准备 Reserve for expiration of patents 专利权销减准备 Reserve for extensions 发展公积金 Reserve for extraordinary 意外事故准备 Reserve for inadequacy 不敷用准备 Reserve for insurance 保险准备 Reserve for loss on doubtful accounts 疑账损失准备 Reserve for market fluctuation 市价变动准备 Reserve for obsolescence 陈废准备 Reserve for overhead 间接费用（负荷）准备 Reserve for payment 支付准备 Reserve for pensions 恤养准备 Reserve for plant extension 广场扩充准备 Reserve for redemption of preferred stock 收回优先股准备 Reserve for renewals and replacements 换新及重置准备 Reserve for repairs 修理准备 Reserve for sales discounts 销货折扣准备 Reserve for sinking fund 偿债准备 Reserve for taxes 税捐准备 Reserve for temporary loans 暂借款准备 Reserve for unllectible accounts 坏账准备 Reserve for unrealized increment in assets value 未实现资产增价准备 Reserve fund（s） 准备金 Reserve liabilities 准备负债 Residual assets 剩余资产 Residual equity 剩余业主权；剩余衡平权 Residual properties 剩余财产 Residual value 剩余价值 Residual legacy 分余遗赠 Resources 资源；资力 Rest 盈余（同surplus） Retail dealer； retail trader； retailer 小贩；零售商 Retail inventory 零售存货 Retail method of inventory 零售价盘存法 Retail price 零售价目 Retail store； Retail establishment 零售店 Retail trade； Retail business 零售生意；小买卖 Retained earnings 收益保留数（同surplus） Retire a bill, to 见票即付（银） Retired bonds 已收回债券 Retired partner 千退股东 Retired stock 已收回股份 Retirement 退休金；退股 Retirement （of fixed assets） 退废（指固定资产而言） Retirement fund 资产换置基金；退还基金 Retirement policy 退废政策（指折旧） Return bill 退回银材料 Retuned bill 退票 Returned material report 退货报告书 Returned materials 退回材料 Returned purchase 退货（同purchase returns） Returned purchase invoice 退货单据 Returns 退回；退出；报酬；税单 Return sales退货（同sales returns） Return sales memo 退货通知单 Return sales report 退货报告 Return shipping order 退货发运单 Revaluation process 重计价程序 Revaluation surplus 重计价盈余 Revenue 收入；岁入 Revenue balance sheet 步入类资产负债表 Revenue budget 岁入预算 Revenue charges 营业支出（业入支出） Revenue collecting office 收款处 Revenue expenditure 营业支出（业入支出） Revenue funds 岁入基金 Revenue ledger 岁入分类账 Revenue receipts 岁入款项；营业收入款项 Reversing entries 转回记录；转回分录 Reversing fund 循环基金 Reward 赏金；报酬 Right权利 Right of way 地役权 Rights 权利；认股权 Rights of beneficiaries 受益者权利 Rotary fund 循环基金（同revolving fund） Rough copy； draft 草稿 Rough estimate 概算 Royalties 使用税；租金；版税 Ruling 划线；裁定 Running account form 流水账式（决算表） Running cost 继续成本；边疆成本（同continuing cost） Running expenses 日常费用 Running form of profit and loss statement 流水式损益表（意同报告式损益表） Running inventory 永续盘存（同perpetual inventory） Salary 薪金 Sale （sales 销货（货） Sale by description 货物分类出售 Sale by real cash 售现 Sale by sample 照样出售 Sale note； sold note 售货单 Sale on approval 试销（同sales approval） Sale on wances 照标价出售 Sales allowance 销货折让 Sales basis （of revenue realization） 销售基础（指营业收入的实现而言） Sales book 销货簿 Sales department 销货部 Sales discount 销货折扣 Sales dollar 销货现金 Sales income 销货收益 Sales novice 销货发票 Sales journal 销货日记账 Sales ledger； sold ledger 销货账 Salesmen’s salaries and commission 推销员薪金及佣金 Salesmen’s traveling and entertainment expenses 推销员旅费及交际费 Sales on account 赊售 Sales order 销货定单 Sales price 售价 Sales profit and loss 销货损益 Sales quotas 销货额 Sales rebates and allowance 销货回扣及折让 Sales register 销货登记簿 Sales returns 退货 Sales returns and allowances journal 退化及销货折让日记账 Sales returns book 退化记录簿 Salesroom 发行所 Sales salaries 销售员薪金 Sales tickets （slip）销货发票 Sales value 销售价值 Salvage 残值；残料 Salvage value 残料价值 Sample 样本；货样 Sample book 样本簿 Sample order 定样货 Savings deposit 储蓄存款 Scale of relative values 相对价值比例表 Schedule 表；附表；明细表；补助表 Schedule of creditors’ balances in purchase ledger 购货客房余额表 Schedule of creditors’ balances in sales ledger 销货客房余额表 Schedule of fixed charges 固定费用明细表 Scrap material 废料 Scrap report废料报告单 Scrap value 废料价值 Scrip 临时收据；股单 Scrip dividends 票据股利 Strutting 评述 Seasonable goods 合时货品 Secondary account 次级账户 Secondary income 次要收益 Secondary liability 从债务 Second budget reserve 第二预备金 Secondhand goods陈货；旧货 Second mortgage bonds 第二抵押债券（公司债） Secret partner 隐名合伙人 Secret reserve 秘密准备金 Sectional balance sheet 分部资产负债表 Sectional balancing分组结平；分组试算 Sectional ledger分组分类账 Secured account担保账款s Secured creditors 担保债权人 Secured liabilities 担保负债 Securities 证券；担保品 Securities issued 已发证券 Securities issued by affiliated companies 联合公司发行的证券 Securities sand investments 证券及投资 Securities owned 持有证券 Security 担保；担保品 Segregation of items 项目的分别 Self – balancing ledger 独自平衡分类账 Self – insurance fund 自行保险基金 Sell by auction, o 拍卖；竞卖 Seller； vendor 卖主 Selling agent 代售人 Selling and administrative cost 推销及管理成本 Selling and administrative expense 销售及管理费用 Selling and administrative expense analysis sheet 销售及管理费用分析表 Selling and administrative expenses charged to cost 计人成本的销售及管理费用 Selling commission 销货佣金 Selling cost 推销成本 Selling expenses 销货费用 Selling price 售价 Selling profits 销货利润 Selling rate售价 Sell off, to； sell out, to 售出 Semi – annual reports 半年度报告 Senior accountant 资深会计员；资深会计师 Serial bonds 分批偿还债券（公司债） Service 服务 Service cost 服务成本 Service department cost 服务部成本 Setting up cost 准备成本 Settlement warrant 确定支付命令 Several liability 个别责任 Share股份 Share capital 股本 Share certificate 股票 Shareholders 股东 Shares of stock 股份 Ship entry 报进口 Shipment 运送；运送货物 Shipment and delivery cost 运送成本 Shipment inward 承销；承销品（同consignment inward） Shipment outward 寄销；寄销品（同consignment outward） Shipment sample 装运货样 Shipment to branch office 发交支店货物 Shipment and delivery cost 运送成本 Shipment and traffic 水陆运输；水陆运费 Shipment invoice； export invoice 货物装运单；出口单 Shipment order 发运单；落货单 Shipment supplies 运送用品；运输供应品 Shop burden 工厂负荷（同factory burden） Shop office expenses 工厂事务 Shop order 工厂通知单；工作单 Shop supplies 工厂用品；工厂供应品 Shortage 短少 Short bill 短期汇票 Short – extended 列入细数 Short – lived asset 短命资产 Short sales 卖空 Short – term bonds 短期债券（公司债） Short – term capital 短期资本 Short – term liabilities 短期负债 Short – term notes 短期票据 Short – down expenses 停业费用 Sight bill 即期票据 Sight draft 即期汇票 Silent partners 匿名股东；外股 Simple interest 单利 Simple sequence 单一顺序 Simultaneous verification 同时签证 Single – account system 单账户制（参阅three account system） Single cost system 单一成本制 Single entry bookkeeping 单式簿记 Single premium 一次付足保险费 Single proprietorship 独资 Single standard 本单位 Sinking fund偿债基金；提存 Sinking fund accumulation 偿债基金积存款 Sinking fund assets 偿债专款资产 Sinking fund bonds 偿债基金债券（公司债） Sinking fund expense 偿债基金费用 Sinking fund income 偿债基金收益 Sinking fund installment偿债基金按期摊拨款 Sinking fund investment 偿债基金投资 Sinking fund requirements 偿债基金应提额 Sinking fund reserve 偿债基金准备 Sinking fund trustee偿债基金信托人 Skeleton accounts 骨体式账户（意同 “T” account） Sleeping partner 匿名股东；外股 Slide 位数移动 Slip system 传票制度 Slow assets 呆滞资产 Small cheque 小额支票 Small quantity 小量 Small saving accounts 零星储蓄存款 Smuggling 漏税 Sold book； sales daybook； sales journal 仿佛簿 Sole agency 独家代理 Sole proprietorship 独资 Solvent （solvency） 有偿债力 Sound value 稳妥价值 Source and application of funds statement 资金来源及运用表 Space expenses 地位费用 Special audit 特种审计 Special account 特别账户 Special budget 特别预算 Special column 专栏 Special columnar journal 特种多栏式日记账（簿） Special commerce特种贸易 Special current account 特别往来存款 Special discount 特别折扣 Special expenses 特别开支 Special fund 特种基金 Special fund deposit 特种基金存款 Special investigation 特别调查 Special journal 特种日记账（簿） Special ledger 补助分类账；明细分类账 Special note 记名式银票 Special order 特别定货 Special partners 特别合伙人 Special purpose statements 专用决算表 Special reserve 特别公积金 Specific legacy 指定遗赠 Specific order cost system 分批成本制（同job order cost system） Specimen 样本 Split column journal 多栏日记收（同analytical journal） Spoilage 损坏 Spoiled material 损坏材料；损坏原料 Spoiled material report 坏料报告 Spoiled work 损坏之工程 Spoiled work – in – process 损坏在制品 Spoiled work report 损坏工作报告 Spot 现货 Spot transactions 现货交易 Stabilized accounting 稳定币值会计 Staff auditor 雇用查账员 Stamp tax 印花税 Standard 准则；标准；定额 Standard cost 标准成本 Standard cost sheet 标准成本单 Standardized accounting 标准化会计 Standardized burden rate 标准化负荷率 Standard job cost sheet 标准分批成本单 Standard operation 标准工作 Standard price method 标准价格法（指领用材料的计价） Standard process cost sheet 标准分步成本单 Standard quality 标准品位 Standard sample 标准货样 Standard unit rate 标准单位率 Standard wage rate 标准工资率 Standing expense orders 经常费用单 Standing orders 经常费用单 Stated capital 设定资本 Stated value 设定价值 Statement 表；清单；结单 Statement analysis 决算表分析 Statement from creditors 应付账款清单 Statement of account 客账结单 Statement of affairs 财产状况说明书；清算资产负债表 Statement of application of funds 资金运用表 Statement of assets and liabilities 资产负债表 Statement of business operation 营业表（即损益表） Statement of cash receipts and disbursements 现金收支表 Statement of changes in surplus 盈余变动表 Statement of cost and production 成本及产量表 Statement of cost of production 生产成本表 Statement of cost to manufacture and cost of goods sold Statement of current position 流动情况表 Statement of daily cash 现金日计表 Statement of financial condition 财务状况表 Statement of financial income and expenses 财务收益及费用表 Statement of financial operations 财务情况表 Statement of funds and its application 资金运用表（同statement of application of funds） Statement of income and expenditure 收支表；收益及支出表 Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement） Statement of loss and gain 损益表；损益计算表 Statement of operating expenses 营业费用表 Statement of operating revenues 营业收入表 Statement of profit and loss 损益表 Statement of receipts and disbursements收支表 Statement of receipts and disbursements and cash balance 现金收支及结存表 Statement of resources and liabilities 资产负债表 Statement of resources and obligation 资力负担表 Statement of selling and administrative expenses 销售及管理费用表 Statement of source and application of fund 资金来源运用表 Statement of sources and disposition of funds 资金来源运用表 Statement of surplus 盈余表 Statement of the income and expenditure 收支一览表 Statement of working capital 运用资本表 Statement of working capital changes 运用资本变动表 Statement to customers 购货客户结单 Static ratio 表态比率 Static statement 表态表 Statistical account 统计账户 Steam cost 蒸汽成本 Stock 股份；存货 Stock account 资本账 Stock and bonds 股份及公司债 Stock bonus 股份红利 Stock book 存货簿 Stock card 存货卡（片） Stock certificate 股票（同certificate of stock） Stock certificate book股票簿 Stock company股份公司 Stock control card存货统制卡（片） Stock debit notes 货物收入凭单 Stock dividend 股利 Stockholders 股东 Stockholders’ ledger 股东分户账 Stock in trade 商品 Stock inventory 存货 Stock ledger 股东分户账；存货分类账 Stock on hand 存货；盘存；财产目录（同inventory） Stock register 股票登记簿 Stock requisition 领货单；领料单；领料申请书 Stock sheet 存货表 Stock split up 股份分割 Stock taking 盘存；清华 Stock transfer book 股份转让簿 Stock turn 商品周转率 Stock warrants 认股权证 Stop payment 止付 Stopped check 止付支票 Stopping payment of check 止付支票 Storage； godown rent 仓租；保管费 Store adjustments 材料调整 Store card 存料卡 Store imprested account 备用材料账 Storekeeper 材料管理员 Storeroom expenses 货机费用 Stores inventory report 材料盘存；报告 Stores issued book 发出材料簿 Stores ledger 材料分类账 Stores ledger clerk 材料簿记员 Stores ordered ledger 定购材料分类账 Stores received and issued book 材料收发簿 Stores received book 收入材料簿 Stores rejected book 拒收材料簿 Stores requisition 领料单；领料申请书 Stores reserve 材料准备 Stores returned 退还材料 Straight bill of lading 不转让提单 Straight line method of amortization 直线摊销法 Stub 存根 Subagent 分支代理 Sub – company 附属公司 Sub – normal depreciation 低度折旧 Subordinated debts 附属债务 Sub – partners 附股合伙人 Sub – production order 局部制造通知单 Subscribed capital 已认股本 Subscribed capital stock 已认股本（同上条） Subscribers 认股人；（公司债）应募人 Subscription（s） 认股；认缴股款（公司债） Subscription book 认股簿；应募公司债簿 Subscription for shares 认股 Subscription installment book 分期认缴股款簿（指公司债款） Subscription ledger 认股分户账；应募公司债分户账 Subscription list 认股册 Subscription records 认股记录 Subscription register 认股登记簿 Subscription to capital stock 认缴股款 Subscription accounts 补助账户；明细账户 Subscription appropriation ledger 岁出预算明细分类账 Subsidiary book 补助账簿；明细账簿 Subsidiary company 附属公司 Subsidiary corporation附属公司（同上条） Subsidiary ledger 补助分类账；明细分类账；分户账 Subsidiary ledger accounts 补助分类账户 Subsidiary ledger for properties 财产明细分类账 Subsidiary ledger record 补助记录；明细记录 Subsidiary revenue ledger 岁入补助（明细）分类账 Subsidies； subsidy 津贴 Sum total, total amount, global amount 总数（总额） Summary account 汇总账户 Summary of applied selling and administrative expenses 已分配销售及管理费用汇总表 Summary of balance sheet changes 资产负债变动汇总表 Summary of cost of finished parts used 耗用零件汇总表 Summary of cost of finished products 制品成本汇总表 Summary of cost of goods sold 销货成本汇总表 Summary of cost of manufacturing expenses applied 已分配制造费用汇总表 Summary of cost of returned goods 退货成本汇总 Summary of materials consumed 用料汇总表 Summary of materials received 收料汇总表 Summary of materials returned 退料汇总表 Summary of scrap and spoiled materials 材料耗损汇总表 Summary of spoiled work 损坏工作汇总表 Summary of standing order and applied manufacturing expenses 实际及已分配制造费用汇总表 Summary sheet 汇总表 Summary statement 总表；汇总表 Summary statement of receipts and disbursements 现金收支汇总表 Summary statement of receipt and expenditures 收支汇总表 Summary statement of resources and obligations 效力负担汇总表 Sundry 杂项 Sundry accounts 杂项账户 Sundry assts 杂项资产 Sundry creditors 杂项债权人 Sundry creditors temporary deposits 暂时存款 Sundry customers （debtors） 杂项债务人 Sundry debtors temporary loans 暂记欠款 Sundry deposit with native banks, floating account 浮存 Superannuating fund 养老基金 Supercargo 上等货 Superfine quality 极上品 Superintendents’ office expense 监工部费用 Superior limit of exchange 汇兑最高限额 Supplemental bill 追加书 Supplemental estimates 补充概算书 Supplementary account 补助项目 Supplementary budget 追加预算 Supplementary budget for annual receipts 追加岁入预算 Supplementary budget for expenditures 追加经费预算 Supplementary rate 增补（分配）率 Supplementary ratios 补充比率 Supporting schedules （statements） 附表 Surplus 盈余；剩余；公积 Surplus account 滚存款账；盈余账 Surplus adjustment（s） account 盈余调整账 Surplus appropriation account 盈余分拨账 Surplus assets 剩余资产 Surplus capital 盈余资本 Surplus for the year 本年盈余 Surplus from cancellation of stock 减股盈余 Surplus from donated land 赠地盈余 Surplus from donated stock 赠股盈余 Surplus from donations 损赠盈余 Surplus form forfeited stock 没收股本盈余 Surplus from profits 营业盈余 Surplus from property reappraisal 财产重估价盈余 Surplus fund 盈余资金；剩余金 Surplus not for divide purposes 不派作股利的盈余 Surplus on appreciation of capital assets 固定资产涨价 Surplus or deficit of annual receipts 岁入余损 Surplus – profit 剩余利润 Surplus receipts 额外收入 Surplus reserve盈余准备 Surplus section 盈余之部 Surplus statement 盈余表 Surrender value 保险积存金 Surtax 附加税 Surveyor 错定人 Suspense account暂记账户；暂记账 Suspense credits 暂记贷项；暂收款 Suspense debits 暂记借用；暂付款 Symbolizing system 标记制度 Synoptic 日记分类账 Systematizer 会计制度设计家 System of accounts会计制度 System of automatic internal audit 内部自动审核制度 |
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论坛等级：白金会员
学术级别：助理会计师
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发表于：2005-11-10 17:11:00
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Tabular book 青工簿
Tabular （tabulated ledger 青工分类账（意同Boston ledger） T – account 丁字式账户（“T”式账户） Taking inventory 盘存 Tally card 材料计算卡（盘点存货时用） Tangible assets 有形资产 Tangible value 有形资产价值 Tangible income 应付税收益 Tangible profit 应付税利润 Tangible year 课税年度 Taxes 税捐 Taxes accrued 应计捐税 Tax – free profit 免税利润 Tax on undistributed profit 未分利益税（即未分派利益应付的税） Technical form of profit and loss statement 技术式决算 Telegraphic transfer 电汇 Teller’s proof 出纳证验 Teller’s settlement book 出纳员清算簿 Temporary advances 暂记预支 Temporary association 暂时合伙 Temporary budget 假预算 Temporary investments 短期投资；临时投资 Temporary loans 暂时借款 Temporary payments 暂付款项 Temporary proprietorship accounts 暂记资本账户 Temporary receipts 暂收款项 Ten – day reports 旬报 Tentative balance sheet 试资产负债表 Tenure of use 使用年限 Term bill 期票 Terms； condition of sale 买卖条件 Terms of payment 付款条件 Test audit 抽查 Testing expenses 试验费用 Tests 抽查 The law of the falling tendency of the rate of profit 利润率递减律 Theoretical depreciation 理论折旧 The overhead 经常费；总开销 Three account system 三账户制 Three part draft 三名汇票 Throw – out次货 Time book 计时簿 Time deposit定期存款 Time draft 定期汇票 Time loans 定期放款 Time policy 限期水险保单 Time reports 计时报告表 Time wages 计时工资 Title of account 账户名称；会计科目 To check 核对 To collect 收账 To close an account 结束账户 To make out an account 开账 To open an account 开立账户 To operate on account 运用账户 To pay off 付清 Tonnage 吨数 Top price 最高价 To reserve an entry 冲账 To settle an account 结账 To stop payment 止付 To strike off （write off） an entry 抹去账项 Total amount 总计；总额 Total cost 总成本 Total depreciation 折旧总额 Total liabilities and net worth 负债总额及净值 Total loss 亏损总额 Total price 总价 Total profit and loss for the first period of this year （A. & L.） 本年上期总损益（共） Total profit and loss for the previous year （A & L） 去年全年总损益（共） Trade acceptance 商业承兑汇票 Trade acceptance receivable 应收商业承兑汇票 Trade accounts payable 应付客账 Trade （trading）assets 营业资产 Trade bill 商业票据 Trade books 商业账簿 Trade circular 商务布告书；营业传单 Trade cost system 营业成本制度 Trade creditors 购货客户 Trade debtors 销货客户 Trade discount 商业折扣 Trade expenses 营业费 Trade – in value 易新价值 Trade liabilities 购货债务 Trade procurator 商务代理人 Trading account 营业账户；营业表 Trade and profit – and loss statement 损益表；损益计算表 Trading on equity 举债营业 Trading profits 营业利益 Trading section 购销之部 Trading statement 购销表；销货表 Transaction 会计事项 Transfer agent 转让登记代理人 Transfer book 过户册 Transfer charges 转让手续费 Transfer of names 过户 Transfer of shares 股单过户 Transfer labor 转移的人工 Transfer slip 转账传票 Transfer vouchers 转账传票；转账凭单 Transshipment permit 转船准单 Transit insurance 运送保险 Transit trade 运输贸易 Transplacement 位数移调 Transportation 运输费 Transportation charges 运输费用 Transportation permit 转口准单 Transposition 数字倒置 Traveler 旅行商 Traveling auditor旅行审计员 Traveling expenses 旅费 Treasurer 财务主任；出纳员 Treasury bonds 库存债券 Treasury check 公库存支票 Treasury stock 库存股份 Treasury stock surplus 库存股份盈余 Trial 试算 Trial balance 试算表 Trial balance of balances 余额试算表；差额试算表 Trial balance totals 总额试算表 Trial balance totals and balance 供不应求差额试算表 Trucking expenses 车运费用 True discount 实在贴现 True rate of interest 实际利率 Trust certificate 信托证书 Trust deposits 信托存证 Trustee in bankruptcy 破产管理人 Trustee’s （or receiver’s） cash account 管理人（清算人）现金账户 Trust fund 信托基金 Trust receipts 信托收据 Turnover 周转；周转数；周转率 Turnover of accounts receivable 应收账款周转数（率） Turnover of capital 资本之回转 Turnover of fixed assets 固定资产周转数（率） Turnover of inventories （stock） 存货周转数（率） Turnover of receivable 应收款项周转数（率） Turnover of working capital 运用资本周转数（率） Turnover rate 周转率 Two party draft 双名汇票 Two – section income statement 两部式损益表 Two – to – one ratio “二对一”比率 Ultimo 前月 Unabsorbed burden 未吸收负荷 Unabsorbed expenses 未吸收费用 Unabsorbed costs未吸收成本 Unabsorbed credits 未调整贷项 Unabsorbed debits 未调整借项 Unamortized discount 未摊销折让 Unamortized expenses 未摊销费用 Unapplied cash 未支配现金 Unapplied （manufacturing） expenses 未分配（制造）费用 Unapplied surplus 未定用途盈余（剩余额） Unappropriated balance 未支配余额 Unappropriated estimated surplus 未支配预计剩余额；未支配剩余数 Unappropriated surplus 未支配盈余 Uncalled capital 未催缴股本 Uncalled subscriptions 未催缴股款 Uncertified balance sheet 未经证明的资产负债表 Unclaimed dividend 未取股利 Unclaimed wages 未取工资 Uncollectible account 坏账 Uncollectible notes 坏票 Uncommitted surplus 未支配盈余 Uncommitted construction 未完成建筑 Uncommitted contract 未完成契约 Uncontrollable costs 不能统制成本 Uncontrollable expenses 不能统制费用 Undated check 未注日期之支票 Undepreciated value 未折旧价值 Under – absorbed burden 少吸收负荷 Under – applied （manufacturing） expenses 少分配（制造）费用 Under – capitalization 资本过少；股本定额过小 Underfoot 少计总额 Understatement 少报 Understock 存货过少 Undervaluation 计价过低 Underwriting 包销（指股份及债券的发行） Undeveloped property 未开发财产 Undistributed profit 未分利益 Undivided profit 未分利益 Undivided surplus 盈余滚存 Undrawn profit 未提取利益 Unearned income 未获收益 Unearned profit 未获利润 Unearned surplus未赚得盈余 Unencumbered balance 未支配余额 Unexpired cost 未消逝成本 Unexpired expenses未消逝费用 Unexpired insurance 未过时保险费 Unextinguished discount on funded debt 未消减债款折扣 Unfilled orders 未发货定单 Unfinished work 未完成工作；未成品 Unfounded debts 非长期债务 Uniform cost system 统一成本制度 Uniform price method 统一价格法 Unimproved real estate 未改良不动产 Unendorsed check 未背书支票 Unissued capital stock 未发股本 Unissued mortgate bonds 未发抵押债券（公司债） Unissued check 未发股本 Unit cost 单位成本 Unit of account 计算之单位 Unit of value； standard unit of value 价格之单位 Unit price 单价 Unit procedure 单位法（指折旧） Unit profit 单位利益 Unlimited company 无限公司 Unlimited liability 无限责任 Unliquidated 未偿债权 Unloading； discharge 卸货 Unmatured debts 未到期债务 Unmortgaged assets 未抵押资产 Unpaid capital 未收股款 Unpaid stock 未付之支票 Unpaid dividend 未付股利 Unpaid expense 未付费用 Unpaid up capital 本缴股本 Unpledged assets 未出质资产 Unproductive capital 不生产资本 Unproductive labor 不生产人工 Unproductive wages 不生产工资（意同上条） Unrealized profits 未实现利益 Unreserved surplus 未保留盈余 Unsecured accounts 无担保账项 Unsecured creditors 无担保债权人 Unsecured liabilities 无担保负债 Unsubscribed capital stock account 未认股本账 Usage of trade； commercial 商业惯例 Use capital 使用资本 Useful life 有用年限；有用寿命 Usual discount 普通折扣 Usual terms 普通条件 Valuation 计价；估值 Valuation account（s） 资产计价账（折旧准备账、呆账准备账） Valuation allowances 备低计价 Valuation reserve 计价准备 Value 价值 Valued policy 定额水险保单 Variable budget 可变动预算 Variable capital 可变资本 Variable cost 可变费用；可变成本 Variable expenses 可变动费用 Variable standard 可变动标准（定额） Variance 差异 Variation 差异 Variation from standard cost 标准成本核算差异 Vendee 买主 Vendor 卖主 Vendor’s account 卖主账 Venture account 短期投机买卖账（同adventure account） Verification by “tests and sorting” 抽查检证 Verification of account 核对账目 Verification of footings and postings 总计及过账的检证 Verification of outstandings by correspondence 欠款的通函检证 Vertical comb ination 纵式合并 Vested proprietorship （capital） 投入资本 Volumes of production 生产额 Vostro accounts 来账（同loro account） Voucher（s） 收据；传票 Voucher check 凭单支票 Vouchered invoice 已核准发票 Voucher payable account 付款凭单账户 Voucher register 应付凭单登记簿 Vouchers index 凭单索引 Vouchers payable 应付凭单 Vouchers payable register 付款凭单登记簿 Voucher system （付款）凭单制度 Wage rate 工资率 Wages allocation sheet 工资分配表 Wages and salaries books 薪金账 Wages book 工资簿 Wages sheet 工资表 Wages summary 工资汇总表 Want slips 缺货单 Warehouse receipts仓单 Warehousing entry 入仓证书 Warrant 仓单 Warrants 认股权证；支付命令 Warrants payable 应付支付命令 Waste 耗费；废料 Waste book 草簿 Waste material 废料 Wasting assets 递耗资产 Watered stock 挽水股（指价值不实的股份） Wear and tear 耗损 Weekly reports 周报 Weighted averages 加权平均数 Weighted averages method 加权平均法（指存货的计价） Welfare department expense 福利部费用 Wholesale 批发 Wholesale house； Wholesale firm 批发店 Wholesale merchant； Wholesale dealer； Wholesale 批发商人 Wholesale price 批发价 Wholesale trade； Wholesale business 批发生意 Winding – up 清理 Withdrawals 提款；退股；退伙 Working assets 运用资产 Working capital 运用资本 Working capital deficit 运用资本短绌数 Working capital fund 流转资金 Working capital reserve 运用资本准备 Working expenses 营业费用 Working fund 周转金 Working liabilities 营运负债 Working partner 执行业务股东 Working sheet 计算表；结账计算表 Work in process 在程工作；在制品 Work in process inventory 在程工作盘存；在制品盘存 Workmen’s compensation 工人恤养金 Work order 工作通知单 Work – order ledger 工作通知单分类账 Worksheet 计算表 Work sheet for distribution 分配计算表 Work ticket 工作单 Worseness 劣等品位 Worth 值 Write – down 减记（价值） Write – off 销记（指账项的销记） Write – up 增记（价值） Writing – off process 销除法 Year 年度 Yield 收益；出产 Yield rate 生利率（指股票债券所生利益率） |
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