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帖子主题: Follow me 学习会计专业英语    发表于:2004-11-24 14:50:30

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1781楼  
发表于:2005-10-20 18:03:00 只看该作者
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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1782楼  
发表于:2005-10-20 18:06:00 只看该作者
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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1783楼  
发表于:2005-10-20 22:06:00 只看该作者
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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1784楼  
发表于:2005-10-20 22:28:00 只看该作者
帖子长了哦

君子以自强不息...........................
坚定信念不动摇,脚踏实地往前走............
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1785楼  
发表于:2005-10-21 15:42:00 只看该作者
谢谢楼主,帮我们学习
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1786楼  
发表于:2005-11-04 15:55:00 只看该作者
初到此地,从头开始学吧
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1787楼  
发表于:2005-11-05 23:53:00 只看该作者
每天来学一些。
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1788楼  
发表于:2005-11-10 17:04:00 只看该作者
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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1789楼  
发表于:2005-11-10 17:07:00 只看该作者
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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1790楼  
发表于:2005-11-10 17:11:00 只看该作者
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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1791楼  
发表于:2005-11-10 21:16:00 只看该作者
姐,谁惹你了啊

我去扁他~~

君子以自强不息...........................
坚定信念不动摇,脚踏实地往前走............
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1792楼  
发表于:2005-11-10 22:09:00 只看该作者
哈哈
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1793楼  
发表于:2005-11-10 22:10:00 只看该作者
佤族
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1794楼  
发表于:2005-11-11 10:12:00 只看该作者
下面引用由zhaoxiangtao在2005-11-10 21:16:00发表的内容:
姐,谁惹你了啊
我去扁他~~

没有啊。。。预先说明一下水平有限,以免日后挨砖:)

看见弟弟这么好,雪柔赚了。。。
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1795楼  
发表于:2005-11-12 22:29:00 只看该作者
下面引用由liyun1979在2005-11-11 10:12:00发表的内容:

没有啊。。。预先说明一下水平有限,以免日后挨砖:)
看见弟弟这么好,雪柔赚了。。。

赚大了哈

君子以自强不息...........................
坚定信念不动摇,脚踏实地往前走............
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1796楼  
发表于:2005-11-20 12:10:00 只看该作者
零用现金应为petty cash, 而不是pretty cash


我考,我爱,我喜欢@#$%…… ^_^
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1797楼  
发表于:2005-11-21 09:52:00 只看该作者
由于今天看到雪柔的贴

终于进入此帖!!
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1798楼  
发表于:2005-11-21 09:53:00 只看该作者
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1799楼  
发表于:2005-11-21 13:24:00 只看该作者
誰有英文會計制度啊?我要一份,煩發到我的郵箱RENCONG163@ETANG.COM,謝啦。
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1800楼  
发表于:2005-11-21 13:25:00 只看该作者
誰有英文會計制度?我要一份,煩發到我的郵箱RENCONG163@ETANG.COM,謝啦。
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