Accounting system 司帐系统

American Accounting Association 美国司帐协会

American Institute of CPAs 美国注册司帐师协会

Audit 审计

Balance sheet 资产负债表

Bookkeeping 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理司帐证书

Certificate Public Accountant注册司帐师

Cost accounting 本钱司帐

External users 外部利用者

Financial accounting 财务司帐

Financial Accounting Standards Board 财务司帐准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认司帐原则

General-purpose information 通用目的信息

Government Accounting Office 政府司帐办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理司帐师协会

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部掌握构造

Internal Revenue Service 海内收入署

Internal users 内部利用者

Management accounting 管理司帐

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务司帐

Accounting equation 司帐等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 用度

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权柄

Partnership 合资企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 了债能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders' equity 股东权柄

Window dressing 门面粉饰

Account 帐户

基本词汇

A (1)account 账户,报表

A (2)accounting postulate 司帐假设

A (3)accounting valuation 司帐计价

A (4)accountability concept 经营任务观点

A (5)accountancy 司帐职业

A (6)accountant 司帐师

A (7)accounting 司帐

A (8)agency cost 代理本钱

A (9)accounting bases 司帐根本

A (10)accounting manual 司帐手册

A (11)accounting period 司帐期间

A (12)accounting policies 司帐方针

A (13)accounting rate of return 司帐报酬率

A (14)accounting reference date 司帐参照日

A (15)accounting reference period 司帐参照期间

A (16)accrual concept 应计观点

A (17)accrual expenses 应计用度

A (18)acid test ratio 速动比率(酸性测试比率)

A (19)acquisition 收购

A (20)acquisition accounting 收购司帐

A (21)adjusting events 调度事变

A (22)administrative expenses 行政管理费

A (23)amortization 摊销

A (24)analytical review 剖析性复核

A (25)annual equivalent cost 年度等量本钱法

A (26)annual report and accounts 年度报告和报表

A (27)appraisal cost 考验本钱

A (28)appropriation account 盈余分配账户

A (29)articles of association 公司章程细则

A (30)assets 资产

A (31)assets cover 资产包管

A (32)asset value per share 每股资产代价

A (33)associated company 联营公司

A (34)attainable standard 可达标准

A (35)attributable profit 可归属利润

A (36)audit 审计

A (37)audit report 审计报告

A (38)auditing standards 审计准则

A (39)authorized share capital 额定股本

A (40)available hours 可用小时

A (41)avoidable costs 可避免本钱

B (42)back-to-back loan 易币贷款

B (43)back flush accounting 倒退本钱打算

B (44)bad debts 坏帐

B (45)bad debts ratio 坏帐比率

B (46)bank charges 银行手续费

B (47)bank overdraft 银行透支

B (48)bank reconciliation 银行存款调节表

B (49)bank statement 银行对账单

B (50)bankruptcy 破产

B (51)basis of apportionment 分摊根本

B (52)batch 批量

B (53)batch costing 分批本钱打算

B (54)beta factor B (市场)风险成分B

B (55)bill 账单

B (56)bill of exchange 汇票

B (57)bill of lading 提单

B (58)bill of materials 用料估量单

B (59)bill payable 搪塞票据

B (60)bill receivable 应收票据

B (61)bin card 存货记录卡

B (62)bonus 红利

B (63)book-keeping 薄记

B (64)Boston classification 波士顿分类

B (65)breakeven chart 保本图

B (66)breakeven point 保本点

B (67)breaking-down time 复位韶光

B (68)budget 预算

B (69)budget center 预算中央

B (70)budget cost allowance 预算本钱折让

B (71)budget manual 预算手册

B (72)budget period 预算期间

B (73)budgetary control 预算掌握

B (74)budgeted capacity 预算生产能力

B (75)business center 经营中央

B (76)business entity 业务个体

B (77)business unit 经营单位

B (78)by-product 副产品

C (79)called-up share capital 催缴股本

C (80)capacity 生产能力

C (81)capacity ratios 生产能力比率

C (82)capital 成本

C (83)capital assets pricing model 成本资产定价模型

C (84)capital commitment 承诺成本

C (85)capital employed 已利用的成本

C (86)capital expenditure 成本支出

C (87)capital expenditure authorization 成本支出核准

C (88)capital expenditure control 成本支出掌握

C (89)capital expenditure proposal 成本支出申请

C (90)capital funding planning 成本基金筹集操持

C (91)capital gain 成本收益

C (92)capital investment appraisal 成本投资评估

C (93)capital maintenance 成本保全

C (94)capital resource planning 成本资源操持

C (95)capital surplus 成本盈余

C (96)capital turnover 成本周转率

C (97)card 记录卡

C (98)cash 现金

C (99)cash account 现金账户

C (100)cash book 现金账薄

C (101)cash cow 金牛产品

C (102)cash flow 现金流量

C (103)cash flow budget 现金流量预算

C (104)cash flow statement 现金流量表

C (105)cash ledger 现金分类账

C (106)cash limit 现金限额

C (107)CCA 现时本钱司帐

C (108)center 中央

C (109)changeover time 变更韶光

C (110)chartered entity 特许经济个体

C (111)cheque 支票

C (112)cheque register 支票登记薄

C (113)classification 分类

C (114)clock card 工时卡

C (115)code 代码

C (116)commitment accounting 承诺确认司帐

C (117)common cost 共同本钱

C (118)company limited by guarantee 有限包管任务公司

C (119)company limited by shares 株式会社

C (120)competitive position 竞争能力状况

C (121)concept 观点

C (122)conglomerate 跨行业企业

C (123)consistency concept 同等性观点

C (124)consolidated accounts 合并报表

C (125)consolidation accounting 合并司帐

C (126)consortium 财团

C (127)contingency plan 应急操持

C (128)contingent liabilities 或有负债

C (129)continuous operation 连续生产

C (130)contra 抵消

C (131)contract cost 条约本钱

C (132)contract costing 条约本钱打算

C (133)contribution centre 贡献中央

C (134)contribution chart 贡献图

C (135)control 掌握

C (136)control account 掌握账户

C (137)control limits 掌握限度

C (138)controllability concept 可掌握观点

C (139)controllable cost 可掌握本钱

C (140)conversion cost 加工本钱

C (141)convertible loan stock 可转换为股票的贷款

C (142)corporate appraisal 公司评估

C (143)corporate planning 公司操持

C (144)corporate social reporting 公司社会报告

C (145)cost 本钱

C (146)cost account 本钱账户

C (147)cost accounting 本钱司帐

C (148)cost accounting manual 本钱手册

C (149)cost adjustment 本钱调度

C (150)cost allocation 整天职配

C (151)cost apportionment 整天职摊

C (152)cost attribution 本钱归属

C (153)cost audit 本钱审计

C (154)cost benefit analysis 本钱效益剖析

C (155)cost center 本钱中央

C (156)cost driver 本钱动因

C (157)cost of capital 成本本钱

C (158)cost of goods sold 销货本钱

C (159)cost of non-conformance 非符合本钱

C (160)cost of sales 发卖本钱

C (161)cost reduction 本钱降落

C (162)cost structure 本钱构造

C (163)cost unit 本钱单位

C (164)cost-volume-profit analysis(CVP) 本量利剖析

C (165)costing 本钱打算

C (166)credit note 贷项关照

C (167)credit report 信贷报告书

C (168)creditor 债权人

C (169)creditor days ratio 搪塞账款天数率

C (170)creditors ledger 搪塞账款分类账

C (171)critical event 关键事变

C (172)critical path 关键路线

C (173)cumulative preference shares 累积优先股

C (174)current asset 流动资产

C (175)current cost accounting 现时本钱司帐

C (176)current liabilities 流动负债

C (177)current purchasing power accounting 现时购买力司帐

C (178)current ratio 流动比率

C (179)cut-off 截止

C (180)CVP 本量利剖析

C (181)cycle time 周转韶光

D (182)debenture 债券

D (183)debit note 借项关照

D (184)debit capacity 举债能力

D (185)debt ratio 债务比率

D (186)debtor 债务人;应收账款

D (187)debtor days ratio 应收账款天数率

D (188)debtors ledger 应收账款分类账

D (189)debtor' age analysis 应收账款账龄剖析

D (190)decision driven costs 决策连动本钱

D (191)decision tree 决策树

D (192)defects 次品

D (193)deferred expenditure 递延支出

D (194)deferred shares 递延股份

D (195)deferred taxation 递延税款

D (196)delivery note 交货单

D (197)departmental accounts 部门报表

D (198)departmental budget 部门预算

D (199)depreciation 折旧

D (200)dispatch note 发运单

D (201)development cost 开拓本钱

D (202)differential cost 差别本钱

D (203)direct cost 直接本钱

D (204)direct debit 直接借项

D (205)direct hours yield 直接小时产出率

D (206)direct labor cost percentage rate 直接人工本钱百分比

D (207)direct labor hour rate 直接人工小时率

D (208)directs on indirect work 间接事情事变上的工时

D (209)discount rate 贴现率

D (210)discounted cash flow 现金流量贴现

D (211)discretionary cost 酌量本钱

D (212)distribution cost 摊销本钱

D (213)diversions 移用

D (214)diverted hours 移用小时

D (215)diverted hours ratio 移用工时比率

D (216)dividend 股利

D (217)dividend cover 股利产出率

D (218)dividend per share 每股股利

D (219)dog 疲软产品

D (220)double entry accounting 复式司帐

D (221)double-entry book-keeping 复式薄记

D (222)doubtful debts 可疑债务

D (223)down time 歇工韶光

D (224)dynamic programming 动态方案

E (225)earning per share 每股盈利

E (226)earning ratio 市盈率

E (227)economic order quantity(EOQ) 经济订购批量

E (228)efficient market hypothesis 有效市场假设

E (229)efficiency ration 效率性比率

E (230)element of cost 本钱要素

E (231)entity 经济个体

E (232)environmental audit 环境审计

E (233)environmental impact assessment 环境影响评价

E (234)EOQ 经济订购批量

E (235)equity 权柄

E (236)equity method of accounting 权柄法司帐打算

E (237)equity share capital 权柄股本

E (238)equivalent units 当量

E (239)event 事变

E (240)exceptional items 例外事变

E (241)expected value 期望值

E (242)expenditure 支出

E (243)expenses 用度

E (244)external audit 外部审计

E (245)external failure cost 外部丢失本钱

E (246)extraordinary items 非常事变

F (247)factory goods 让售商品

F (248)factoring 应收帐款让售

F (249)fair value 公允代价

F (250)feedback 反馈

F (251)FIFO 先近先出法

F (252)final accounts 年终报表

F (253)finance lease 融资租赁

F (254)financial accounting 财务司帐

F (255)financial accounts calendar adjustment 财务报表的日历韶光调度

F (256)financial management 财务管理

F (257)financial planning 财务操持

F (258)financial statement 财务报表

F (259)finished goods 完成品

F (260)fixed asset 固定资产

F (261)fixed overhead 固定制造用度

F (262)fixed asset turnover 固定资产周转率

F (263)fixed assets register 固定资产登记薄

F (264)fixed cost 固定本钱

F (265)flexed budget 变动限额预算

F (266)flexible budget 弹性预算

F (267)float time 浮动韶光

F (268)floating charge 流动抵押

F (269)flow of funds statement 资金流量表

F (270)forecasting 预测

F (271)founder's shares 发起人股份

F (272)full capacity 满负荷生产能力

F (273)function costing 职能本钱打算

F (274)functional budget 职能预算

F (275)fund accounting 基金司帐

F (276)fundamental accounting concept 根本司帐观点

F (277)fungible assets 可互换资产

F (278)futuristic planning 远景操持

G (279)gap analysis 间距剖析

G (280)gearing 举债经营比率(杠杆)

G (281)goal congruence 目标同等性

G (282)going concern concept 持续经营观点

G (283)goods received note 商品收讫单

G (284)goodwill 商誉

G (285)gross dividend yield 总股息产出率

G (286)gross margin 总边际

G (287)gross profit 毛利润

G (288)gross profit percentage 毛利润百分比

G (289)group 企业集团

G (290)group accounts 集团报表

H (291)high-geared 高结合杠杆(比例)

H (292)hire purchase 租购

H (293)historical cost 历史本钱

H (294)historical cost accounting 历史本钱司帐

H (295)hours 小时

H (296)hurdle rate 最低可接管的报酬率

I (297)ideal standard 空想标准

I (298)idle capacity ration 闲置生产能力比率

I (299)idle time 闲置韶光

I (300)impersonal accounts 非记名账户

I (301)imprest system 定额备用制度

I (302)income and expenditure account 收益和支出报表

I (303)incomplete records 不完善记录

I (304)incremental cost 增量本钱

I (305)incremental yield 增量产出率

I (306)indirect cost 间接本钱

I (307)indirect hours 间接小时

I (308)insolvency 无力偿付

I (309)intangible asset 无形资产

I (310)integrated accounts 综合报表

I (311)interdependency concept 关联性观点

I (312)interest cover 利息保障倍数

I (313)interlocking accounts 连锁报表

I (314)internal audit 内部审计

I (315)internal check 内部管束

I (316)internal control system 内部掌握体系

I (317)internal failure cost 内部丢失本钱

I (318)internal rate of return(IRR) 内含报酬率

I (319)inventory 存货

I (320)investment 投资

I (321)investment center 投资中央

I (322)invoice register ***登记薄

I (323)issued share capital 已发行股本

J (324)job 定单

J (325)job card 事情卡

J (326)job costing 事情本钱打算

J (327)job sheet 事情单

J (328)joint cost 联合本钱

J (329)joint products 联产品

J (330)joint stock company 股份公司

J (331)joint venture 合伙经营

J (332)journal 日记账

J (333)just-in-time(JIT) 应时制度

J (334)just-in-time production 应时生产

J (335)just-in-time purchasing 应时购买

K (336)key factor 关键成分

L (337)labor 人工

L (338)labor transfer note 人工转移单

L (339)leaning curve 学习曲线

L (340)ledger 分类账户

L (341)length of order book 定单均匀周期

L (342)letter of credit 信用证

L (343)leverage 举债经营比率

L (344)liabilities 负债

L (345)life cycle costing 寿命周期本钱打算

L (346)LIFO 后近先出法

L (347)limited liability company 有限任务公司

L (348)limiting factor 限定成分

L (349)line-item budget 明细支出预算

L (350)liner programming 线性方案

L (351)liquid assets 变现资产

L (352)liquidation 清算

L (353)liquidity ratios 易变现比率

L (354)loan 贷款

L (355)loan capital 借入成本

L (356)long range planning 长期操持

L (357)lost time record 虚耗韶光记录

L (358)low geared 低结合杠杆(比例)

L (359)lower of cost or net realizable value concept 本钱或可变净价孰低观点

M (360)machine hour rate 机器小时率

M (361)machine time record 机器韶光记录

M (362)managed cost 管理本钱

M (363)management accounting 管理司帐

M (364)management accounting concept 管理司帐观点

M (365)management accounting guides 管理司帐辅导方针

M (366)management audit 管理审计

M (367)management buy-out 管理性购买产权

M (368)management by exception 例外管理原则

M (369)margin 边际

M (370)margin of safety ration 安全边际比率

M (371)margin cost 边际本钱

M (372)margin costing 边际本钱打算

M (373)mark-down 降落标价

M (374)mark-up 提高标价

M (375)market risk premium 市场分险补偿

M (376)market share 市场份额

M (377)marketing cost 营销本钱

M (378)matching concept 配比观点

M (379)materiality concept 主要性观点

M (380)materials requisition 领料单

M (381)materials returned note 退料单

M (382)materials transfer note 材料转移单

M (383)memorandum of association 公司设立细则

M (384)merger 吞并

M (385)merger accounting 吞并司帐

M (386)minority interest 少数股权

M (387)mixed cost 稠浊本钱

N (388)net assets 净资产

N (389)net book value 净账面代价

N (390)net liquid funds 净可变现资金

N (391)net margin 净边际

N (392)net present value(NPV) 净现值

N (393)net profit 净利润

N (394)net realizable value 可变现净值

N (395)net worth 资产净值

N (396)network analysis 网络剖析

N (397)noise 干捞

N (398)nominal account 名义账户

N (399)nominal share capital 名义股本

N (400)nominal holding 代理持有股份

N (401)non-adjusting events 非调度事变

N (402)non-financial performance measurement 非财务古迹计量

N (403)non-integrated accounts 非综合报表

N (404)non-liner programming 非线性方案

N (405)non-voting shares 无表决权的股份

N (406)notional cost 名义本钱

N (407)number of days stock 存货周转天数

N (408)number of weeks stock 存货周转周数

O (409)objective classification 客体分类

O (410)obsolescence 迂腐

O (411)off balance sheet finance 资产负债表外筹资

O (412)offer for sale 标价***

O (413)operating budget 经营预算

O (414)operating lease 经营租赁

O (415)operating statement 业务报表

O (416)operation time 操作韶光

O (417)operational control 经营掌握

O (418)operational gearing 经营杠杆

O (419)operating plans 经营操持

O (420)opportunity cost 机会本钱

O (421)order 定单

O (422)ordinary shares 普通股

O (423)out-of-date cheque 过期支票

O (424)over capitalization 过分成本化

O (425)overhead 制造用度

O (426)overhead absorption rate 制造用度分配率

O (427)overhead cost 制造用度

O (428)overtrading 超过业务资金的经营

P (429)paid cheque 已付支票

P (430)paid-up share capital 认定股本

P (431)parent company 母公司

P (432)pareto distribution 帕累托分布

P (433)participating preference shares 参与优先股

P (434)partnership 合资

P (435)payable ledger 搪塞款项账户

P (436)payback 回收期

P (437)payments and receipts account 收入和支出报表

P (438)payments withheld 保留款额

P (439)payroll 人为单

P (440)payroll analysis 人为剖析

P (441)percentage profit on turnover 利润对业务额比率

P (442)period cost 期间本钱

P (443)perpetual inventory 永续盘存

P (444)personal account 记名账户

P (445)PEPT 项目评审法

P (446)petty cash account 备用金账户

P (447)petty cash voucher 备用金凭据

P (448)physical inventory 实地盘存

P (449)planning 操持

P (450)planning horizon 操持时限

P (451)planning period 操持期间

P (452)policy cost 政策本钱

P (453)position audit 状况审计

P (454)post balance sheet events 资产负债表编后事变

P (455)practical capacity 实际生产能力

P (456)pre-acquisition losses 购置前丢失

P (457)pre-acquisition profits 购置前利润

P (458)preference shares 优先股

P (459)preference creditors 优先债权人

P (460)preferred creditors 优先债权人

P (461)prepayments 预支款项

P (462)present value 现值

P (463)prevention cost 预防本钱

P (464)price ratio 市盈率

P (465)prime cost 紧张本钱

P (466)prime entry-books of 原始分录登记薄

P (467)principal budget factor 紧张预算成分

P (468)prior charge capital 优先股

P (469)prior year adjustments 以前年度调度

P (470)priority base budgeting 优先顺序系统编制的预算

P (471)private company 私人公司

P (472)pro-forma invoice 预开拓票

P (473)problem child 问号产品

P (474)process costing 分步本钱打算

P (475)process time 加工韶光

P (476)product cost 产品本钱

P (477)Product life cycle 产品寿命周期

P (478)production cost 生产本钱

P (479)production cost of sales 售货本钱

P (480)production volume ratio 生产业务量比率

P (481)profit center 利润中央

P (482)profit per employee 每员工利润

P (483)profit retained for the year 年度利润留存

P (484)profit to turnover ratio 利润对业务额比率

P (485)profit-volume graph 利量图

P (486)profitability index 盈利指数

P (487)programming 方案

P (488)project evaluation and review technique 项目评审法

P (489)projection 估量

P (490)promissory note 本票

P (491)prospectus 募债解释书

P (492)provisions for liabilities and charges 偿债和用度准备

P (493)prudent concept 稳健性观点

P (494)public company 公开公司

P (495)purchase order 订购单

P (496)purchase requisition 请购单

P (497)purchase ledger 采购账户

Q (498)quality related costs 质量有关本钱

Q (499)queuing time 排队韶光

R (500)rate 率

R (501)ratio 比率

R (502)ration pyramid 比率金字塔

R (503)raw material 原材料

R (504)receipts and payments account 收入和支付报表

R (505)receivable ledger 应收款项账户

R (506)redeemable shares 可赎回股份

R (507)redemption 赎回

R (508)registered share capital 注书籍钱

R (509)rejects 废品

R (510)relevancy concept 干系性观点

R (511)relevant costs 干系本钱

R (512)relevant range 干系范围

R (513)reliability concept 可靠性观点

R (514)replacement price 重置价格

R (515)report 报表

R (516)reporting 报告

R (517)research cost, applied 运用性研究本钱

R (518)research cost, pure or basic 理论或根本研究本钱

R (519)reserves 留存收益

R (520)residual income 剩余收益

R (521)responsibility center 任务中央

R (522)retention money 保留款额

R (523)return on capital employed 利用成本报酬率

R (524)returns 退回

R (525)revenue 收入

R (526)revenue center 收入中央

R (527)revenue expenditure 收益支出

R (528)revenue investment 收入性投资

R (529)right issue 认股权发行

R (530)rolling budget 滚动预算

R (531)rolling forecast 滚动预测

S (532)sales ledger 发卖分类账

S (533)sales order 发卖定单

S (534)sales per employee 每员工发卖额

S (535)scrap 废物

S (536)scrip issue 红股发行

S (537)secured creditors 有包管的债权人

S (538)segmental reporting 分部报告

S (539)selling cost 发卖本钱

S (540)semi-fixed cost 半固定本钱

S (541)semi-variable cost 半变动本钱

S (542)sensitivity analysis 敏感性剖析

S (543)service cost center 做事本钱中央

S (544)service costing 做事本钱打算

S (545)set-up time 安装韶光

S (546)shadow prices 影子价格

S (547)share 股票

S (548)share capital 股份成本

S (549)share option scheme 购股权证方案

S (550)share premium 股票溢价

S (551)sight draft 即期汇票

S (552)single-entry book-keeping 单式薄记

S (553)sinking fund 偿债基金

S (554)slack time 松弛韶光

S (555)social responsibility cost 社会任务本钱

S (556)sole trader 独资经营者

S (557)source and application of funds statement 资金来源和利用表

S (558)special order costing 分外定单本钱打算

S (559)staff costs 职工本钱

S (560)statement of account 业务账单

S (561)statement of affairs 财务状况表

S (562)statutory body 法定实体

S (563)stock 存货

S (564)stock control 存货掌握

S (565)stock turnover 存货周转率

S (566)stocktaking 盘点存货

S (567)stores requisition 领料申请单

S (568)strategic business unit 计策性经营单位

S (569)strategic management accounting 计策管理司帐

S (570)strategic planning 计策操持

S (571)strategy 计策

S (572)subjective classification 主体分类

S (573)subscribed share capital 已认购的股本

S (574)subsidiary undertaking 子公司

S (575)sunk cost 沉没本钱

S (576)supply estimate 预算估计

S (577)supply expenditure 预算支出

S (578)suspense account 暂记账户

S (579)SWOT analysis 长处和短处,机会和威胁剖析

S (580)system 制度,体系

T (581)tactical planning 策略操持

T (582)tactics 策略

T (583)take-over 吸收

T (584)tangible asset 有形资产

T (585)tangible fixed asset statement 有形固定资产表

T (586)target cost 目标本钱

T (587)terotechnology 设备综合工程学

T (588)throughput accounting 生产量司帐

T (589)time 韶光

T (590)time sheet 韶光记录表

T (591)total assets 总资产

T (592)total quality management 全面质量管理

T (593)total stocks 存货总计

T (594)trade creditors 购货客户(搪塞账款)

T (595)trade debtors 销货客户(应收账款)

T (596)trading profit and loss account 业务损益表

T (597)transfer price 转让价格

T (598)transit time 中转韶光

T (599)treasurer ship 财务长制度

T (600)trail balance 试算平衡表

T (601)turnover 业务额

U (602)uncalled share capital 未催缴股本

U (603)under capitalization 不敷成本化

U (604)under or over-absorbed overhead 少接管或多接管的制造用度

U (605)uniform accounting 统一司帐

U (606)uniform costing 统一本钱打算

U (607)unissued share capital 未发行股本

V (608)value 代价

V (609)value added 增值

V (610)value analysis 代价剖析

V (611)value for money audit 经济效益审计

V (612)vote 表决

V (613)voucher 凭据

W (614)waiting time 期待韶光

W (615)waste 废品(料)

W (616)wasting asset 递耗资产

W (617)weighted average cost of capital 成本的加权均匀本钱

W (618)weighted average price 加权均匀价格

W (619)with resource 有追索权

W (620)without recourse 无追索权

W (621)working capital 营运成本

W (622)write-down 减值

Z (623)zero base budgeting 零基预算

Z (624)zero coupon bond 无息债券

Z (625)Z score 破产预测计分法

国民经济、对外经济贸易 NATIONAL ECONOMY, FOREIGN ECONOMIC RELATIONS AND TRADE

经济指标 economic indicators

社会总产值 total product of society

国民生产总值 GNP (Gross Domestic Product)

海内生产总值 GDP (Gross Domestic Product)

人均海内生产总值 GDP per capita

工农业总产值 gross output value of industry and agriculture

国民收入 national income

购买力平价法 purchasing power parity

财政收入 state revenue

社会商品零售总额 total volume of retail sales

社会零售物价总指数 general retail price index

百分点 percentage points

\"大众八五\"大众划划 the 8th Five-Year Plan for National Economic and Social Development

操持经济 planned economy

统购统销 state monopoly over purchase and marketing

市场经济 market economy

指令性操持 mandatory plan

辅导性操持 guidance plan

市场调节 market regulation

建立市场经济、法制、民主监督和廉政\"大众三个机制\"大众 establish operational mechanisms of market economy, rule by law, democratic supervision and incorruptible government

抓好农业、交通能源、教诲科技\"大众三个根本\"大众 stress priorities over agriculture, transportation and energy supply, education and science and technology

实现家当构造、生态环境和人口本色\"大众三个优化\"大众 optimize industrial structure, ecological environment and the quality of population

第一、二、三家当 primary, secondary and tertiary industries

外向型经济 export-oriented economy

创汇型企业 foreign exchange-earning enterprise

劳动密集型 labor intensive

技能、智力、成本密集型 technology, knowledge or capital intensive

高附加值的深加工 down-stream processing with high added-value

优化资源配置 optimize allocation of resources

生产力 productive forces

生产资料 capital goods

科研成果家当化 industrialization of research findings

火炬操持 Torch Plan

技能入股 technology appraised as capital stock

风险投资 venture investment/capital

固定资产投资 investment in fixed assets

折旧费 depreciation cost

减值准备： provision for diminution in value；Depreciationreserves；reserve for decrease in ××value；deprecation reserves provision for diminution in value

关系民生的产品 products vital to the people's livelihood

供大于求 oversupply

供不应求 short supply

经济过热 overheated economy

抑制炒房地产热 stem frenzied and speculative trading in the property market

宏不雅观调控 macro-economic control

经济杠杆 economic levers

家当政策 industrial policy

财政, 税收, 信贷，利率, 汇率 public financing, taxation, credit, interest rate, exchange rate

提高经济效益 enhance economic performance/returns

社会效益 social effect/returns

实现持续、稳定、折衷的发展 bring about sustained, stable and coordinated development