会计 (1)
所属分类：总目录 >> 经济·贸易 >> 财经
Ｔ字形帐 T-account
安家费 household allowance
按件计酬 piecework wage
按劳计酬 piecework wage
按值 ad valorem [in proportion to the value]
半变动成本 semivariable cost
半固定成本 semifixed cost
半年度 semi-annual
半年决算 half-yearly closing
半薪 half-pay
半制品 semi-processed goods
办公费 office expense
包工工资 wages for piecework （计件工资）
保管寄存品 safe-deposit inventory
保管人 custodian
保险帐户 underwriting account
保证人 guarantor
报表 statement
报销 to report one's expenses
备查簿 memorandum book
会计 (2)
所属分类：总目录 >> 经济·贸易 >> 财经
备查帐 memorandum account
备抵坏帐 reserve for bad debts
被剔除 be disallowed
本金 principal
本年纯益 net profit for the current year
本年度 current fiscal year
本期损益 profit & loss for this period
本月合计 total for this month
逼债 to dun; to demand payment of a debt
比较表 comparative statement
边际成本 marginal cost
边际贡献 marginal contribution
编报表 to prepare a statement
编制预算 budget making; preparing a budget
变产损失 loss on realization of assets
变动成本 variable cost
标价 bid price
标准成本 standard cost
拨定材料 appropriated material
拨款 appropriation; appropriation money
会计 (3)
所属分类：总目录 >> 经济·贸易 >> 财经
补偿 reimbursement
补助金 grants-in-aid
不动产 real estate; immovable property
不敷用 inadequacy
不敷预算垫款 deficiency advance; budgetary deficiency advance
不活动帐 inactive account; dormant account
不请假奖金 bonus for not taking a leave of absence
不适用的 obsolete
簿记 bookkeeping
簿记员 bookkeeper
材料分类帐 supplies ledger
材料管理费 material handling expenses
材料盘存 material inventory
财产分类帐 property ledger
财产价值增减表 schedule of increase & decrease in property value
财产目录 inventory
财产帐 property account
财务报告 financial report; financial statement
财务收益 financial income
财务帐目 financial accounts
会计 (4)
所属分类：总目录 >> 经济·贸易 >> 财经
残料价值 junk value
仓耗 shrinkage
仓库 warehouse
差额 balance
拆毁 demolition
产量 capacity
偿债基金收益 income from sinking fund
超出预算 to exceed the budget
成本 cost; basic cost
成本分类帐 cost ledger
成本会计 cost accounting
成本计算表 cost statement
承前页 brought forward [b/f]
承受押品 to take over securities
承销清单 consignment list
承销人 consignee
赤字 minus figure [be in the red]
冲帐 to reverse an entry
筹备费 organization expenses
出借人 lender
会计 (5)
所属分类：总目录 >> 经济·贸易 >> 财经
出口押汇 outward documentary bills
出纳 cashier
除股息 ex dividend; exemption from dividend
除息票 ex coupon
传票编号 voucher serial number
纯收益 net income; net profit
从价 ad valorem [in proportion to the value]
从属附表 auxiliary schedule
催收帐款 receivables on call
催债 to dun; to demand payment of a debt
存出保证金 guarantee deposits & margins paid
存放同业 due from banks
存货簿 stock book
存货跌价损失 loss from reduced price of stock
存货目录 inventory list
存积 stockpile
存款 deposit
存料卡 bin card
存入保证金 guarantee deposits & margins received
大量生产 mass production
会计 (6)
所属分类：总目录 >> 经济·贸易 >> 财经
代收款 agent receipt
代替品 substitute
代用传票 substitute voucher
贷差 credit balance
贷方 credit side
贷记 [Cr.] credit
贷金 loan
贷款资金 loan fund
待遇不平 unfair treatment
待遇菲薄 meager treatment
待遇优厚 good treatment
单式簿记 single-entry bookkeeping
单位成本 unit cost
单位会计 unit accounting
当票 pawn ticket
档案管理人 archivist
到期负债 matured liabilities
到息日 due date
登记簿 register
登帐 to enter account; to post account
会计 (7)
所属分类：总目录 >> 经济·贸易 >> 财经
抵销 setoff; to cancel
抵押证券 collateral securities
底价 bottom price; lowest price
底薪 base pay
地产收益 estate income; landed property income
地方费 local expenditure
递延贷项目 deferred credit item
递延费用 deferred expense
递延资产 deferred asset
垫款 cash advance
电子表格 trial balance
跌价 depreciation
定额零用金 imprest cash; imprest fund
董事长费 director's fee; president's fee
动产 moveables; personal estate
冻结资产 frozen assets
冻结资金 blocked fund
独资 sole proprietorship; single ownership
短期债券 short-term bond
对销帐户 contra account; offset account
会计 (8)
所属分类：总目录 >> 经济·贸易 >> 财经
对帐单 statement of account
多栏式 columnar system
额外津贴 extra allowance
额外收入 extraneous income
额外支出 extraneous expense
额外饷 extraneous salaries [for military]
二级单位 secondary unit
发料 materials issued
法定公积 legal reserve
法定免税额 statutory tax-free allowance
房地产 land & building property; real estate
房屋设备 building equipment
房租津贴 housing subsidy
非常收入 extraordinary income
非常支出 extraordinary expenses
非税收入 non-taxable income
飞行加给 flight subsidy
废料 scrap; scrap material
费用项目 expense item
费用帐户 expense account
会计 (9)
所属分类：总目录 >> 经济·贸易 >> 财经
分步成本 process cost
分公司往来 branch office account
分栏分类帐 tabulated ledger; special columnar journal
分栏日记帐 columnar journal
分类 classification
分类帐 ledger
分类帐户 ledger account
分录 to record; to journalize
分配 allocation
分批成本 job order cost
分期偿还 amortization; amortisation
分期注销费用 amortization; amortisation
分摊成本 apportioned cost
分预算 sub-budget
辅帐簿 auxiliary account book
辅助分类帐 subsidiary ledger
辅助帐 auxiliary account
复利 compound interest
复式簿记 double-entry bookkeeping
复杂交易 complex terms
会计 (10)
所属分类：总目录 >> 经济·贸易 >> 财经
负担 obligation
负债及净值 liabilities & net worth
负债总额 total liabilities
附表 supporting statement
附加费用 additional expense
附属单位会计 subsidiary unit accounting
附属机关 subsidiary agency
附息票 cum coupon
附则 bylaw
改建准备费 property improvement revenue
概算 budget estimate
高利贷 usury
各项费用 general expenses
各项准备 reserves
工厂 factory
工厂会计 factory accounting
工厂设备 factory equipment
工厂维护费 factory maintenance expense
工时日报 daily time report
工业会计 industrial accounting
会计 (11)
所属分类：总目录 >> 经济·贸易 >> 财经
工资表 wage sheet; payroll
工资单 wage sheet; payroll
工作底稿 work sheet
工作日报 daily work report
公定利率 bank rate
公费 official expenses
公积金 surplus
公开帐户 open account
公库透支 treasury overdraft
公款 public funds
公用经费 public expenditure
购货退出 purchase returns
购货退出簿 purchase returns book
购销表 statement of sales & purchase
购置费 purchase expense
估计存货 estimated inventory
估价单 appraisal; estimate; quotation
股东分类帐 stockholder ledger
股利 dividend
固定成本 fixed cost
会计 (12)
所属分类：总目录 >> 经济·贸易 >> 财经
固定负债 fixed liabilities
固定证券 fixed securities
固定资产 fixed assets
管理费用 administrative expense
广告费 advertising expense
归款 repayment
贵方受益余额 balance in your favour
滚存现金 accumulated cash
国家预算 national budget
国库法 national treasury laws
过期 overdue
过帐 to enter account; to post account
过帐根据 basis of posting
核定预算 final budget; authorized budget
核对清单 to verify a statement
核对帐户 to check the accounts
合并计算表 consolidated statement
合股会计 partnership accounting
合股契约 partnership agreement
合伙 partnership
会计 (13)
所属分类：总目录 >> 经济·贸易 >> 财经
横列 to arrange horizontally
红利 bonus
后购先售法 [LIFO] last in first out
后进先出法 [LIFO] last in first out
坏料 spoiled material; damaged material
坏帐 bad debt
坏帐损失 loss from bad debt
换新 replacement; trade-in
会计 accounting
会计程序 accounting procedure
会计处长 accounting department manager
会计法 law of accounting
会计规程 accounting regulation
会计科目 account title; account item
会计年度 accounting year; fiscal year
会计期间 accounting period; fiscal period
会计师 chartered accountant
会计学 accounting
会计用语 accounting terminology
会计员 accountant
会计 (14)
所属分类：总目录 >> 经济·贸易 >> 财经
会计制度 accounting system
会头 originator of a loan association
会友 member of a loan association
会员 member of a loan association
汇划帐 remittance account
汇总表 summary statement
婚丧补助 marriage & death subsidy
混合基础 mixed basis
混合交易 complex terms
活动编号 flexible code
伙食 meals; mess
基金 fund
机器设备 machine equipment
集体收益 collective revenue
集体投资 pool; to pool
寄销簿 consignment book
计口授粮 to issue food on ration
记帐单位 tally
记帐凭证用物 tally
记帐员 ledger clerk
会计 (15)
所属分类：总目录 >> 经济·贸易 >> 财经
继续经营 continuing operation
家具装修 furniture & fixtures
加工成本 conversion cost
加工费 processing charges; handling charges
加工工资 overtime wages; overtime earnings
加薪 pay raise
假预算 estimated budget
间接材料 indirect materials
间接人工 indirect labor
兼薪 plural salaries [income from more than one job]
减低工资 to lower wages
减价 mark-down
奖金 monetary award
交际费 entertainment expense
交替成本 alternative cost
交通费 transportation expenses
缴款通知 payment notice
教育补助费 education subsidy; children's education subsidy
结平 account balance
结数 footing; total
会计 (16)
所属分类：总目录 >> 经济·贸易 >> 财经
结算 footing; total
结帐 to close the account
结帐分录 closing entries
结帐日 closing date; the end of accounting period
结转 to carry forward; to carry over
解款单 cash remittance note
借差 debit balance
借贷法则 the principles of debit & credit
借贷金 loan
借贷转结 carrying the debit or credit balance
借方 debit side
借户 borrower
借据 certificate of indebtedness
津贴 subsidy
紧急救济金 emergency relief fund
紧缩政策 tight fiscal policy; deflated fiscal policy
进货簿 purchase book
进货分类帐 purchase ledger
进口押汇 inward documentary bills
进销帐 trading accounts
会计 (17)
所属分类：总目录 >> 经济·贸易 >> 财经
经常部门 ordinary part
经常费 routine expenditure
经费剩余 residual fund
净差额 net balance
净价 net price
净损 net loss
净支额 net payment
净重 net weight
救济金 alms; charity
旧欠帐 past due
眷属津贴 dependents' livelihood subsidy
决算 final statement
决算表 final statement
决算法 final financial statement
决算书 final report
军费 military expenditure
开办费 organization expenses
开支 expenses
科目编号 account code; account number
科目符号 account item symbol
会计 (18)
所属分类：总目录 >> 经济·贸易 >> 财经
可靠帐 reliable account
客户帐 customer's account; customer's accounts
空行 blank line
空页 blank page
扣除 to subtract; to deduct
扣工资 to deduct wages
扣借支 to deduct a loan
库存表 cash statement
库存现金 cash on hand
扩充准备 reserve for expansion
赖债 repudiation of a debt
劳工成本 labor cost
累积表 accumulation schedule
累积盈余 accumulated surplus
累计现金 accumulated cash
历年制 calendar year system
利息 interest
利息收入 interest earnings
利息帐户 interest account
利益 profit; income
会计 (19)
所属分类：总目录 >> 经济·贸易 >> 财经
利益分配 profit-sharing
联产品 joint product
联产式 co-production
联营 pool; to pool
连前累计 accumulated total
列单 to itemize
临时部门 non-recurrent part
临时经费 non-recurrent expenditure; extraordinary expenditure
临时收据 interim receipt
临时预算 temporary budget; provisional budget
临时帐户 suspense account; temporary account
零数 fractional amount
零用金 petty cash
领料单 materials receipt
流动负债 current liabilities
流动资产 current assets
流水帐 journal account
流用 to divert for other use
旅费 traveling expenses
论次计 to calculate by number of times
会计 (20)
所属分类：总目录 >> 经济·贸易 >> 财经
论件计 to calculate by number of pieces
论日计 to calculate by the day
论时计 to calculate by time
毛利 gross profit; profit interest
毛损 gross loss
冒险贷款 risk loan
每日出差费 per diem [daily subsidy]
每日对帐单 daily statement of account
米代金 rice commutation
面值 face value
明细分类帐 subsidiary ledger
明细帐科目 subsidiary account items
名册 roster
抹去帐项 to strike off an entry
匿存 to conceal
年报 annual report
年度决算 annual closing
年终结算表 annual balance sheet
年资加俸 bonus for long years of service
盘点存货 to inventory; stocktaking
会计 (21)
所属分类：总目录 >> 经济·贸易 >> 财经
盘损 loss on inventory
盘盈 profit on inventory
赔偿要求 claim
配件 spare parts
票据簿 note-book
平均单位成本 average unit cost
平均收益 average revenue
凭证 evidence
普通日记簿 general journal
期初存货 beginning inventory; opening inventory
期末存货 final inventory
其它收入 other income
其它支出 other expenses
起息日 value date
前期损益 profit & loss for the prior period
遣散费 severance pay
清算帐户协议 liquidation account agreement
请购 to request the purchase
权益 equity
权责基础 accrual basis
会计 (22)
所属分类：总目录 >> 经济·贸易 >> 财经
全勤奖金 bonus for not taking a leave of absence
人名帐户 personal account
日报 daily report
日记簿 journal
日历年度 calendar year
日息 daily interest
融通资金 accommodation of money
三级单位 tertiary unit
三联单 three-part form
膳宿费 board & lodging fee
伤残加给 casualty payment; casualty subsidy
商品盘存 merchandise inventory
商品帐户 merchandise account
上年度 last fiscal year
上期结余 old balance
赊购 to purchase on credit; to charge on credit
赊销 to sell on credit
赊帐 on credit
生产成本 cost of production
生产力 production power
会计 (23)
所属分类：总目录 >> 经济·贸易 >> 财经
生产线 production line
生活补助 living subsidy
生活费 living expenses
生育补助 birth subsidy
剩余价值 residual value
施行细则 details for execution of plan
十进法 decimal numeration
十进制 decimal system
食物代金 foodstuffs commutation
食物津贴 food subsidy
蚀本 depreciation of capital
实地盘存 physical inventory
实地盘点 physical inventory
实际成本 actual cost
实际折旧 actual depreciation
实际资本 actual capital
实帐 real account
实帐户 real account
实质经费 real expenditure
使用年限 service life
会计 (24)
所属分类：总目录 >> 经济·贸易 >> 财经
使用寿命 service life
市价 market price
收据 receipt
收料报告 report of materials received
收入 profit; income
收入传票 revenue voucher
收入项目 revenue item
收帐佣金 commission for collection
收支 expenses and receipts
收支对照表 statement of revenue & expenditures
收支相抵 expenses and receipts in balance
双薪 double pay
水电费 water & electricity fees
税款 taxes
四舍五入 to round off a decimal
岁出 annual expenditures
岁出保留数 appropriation reserve
岁出应付款 annual payable expenditures
岁定经费 annual appropriation
岁入 annual revenue
会计 (25)
所属分类：总目录 >> 经济·贸易 >> 财经
岁入分配数 annual revenue allotment
岁入纳库数 annual revenue paid into the treasury
岁入应收款 annual receivable revenue
岁入预算数 annual revenue budget
损坏 spoilage
损益 profit & loss
损益表 profit & loss statement; income statement
损益计算书 profit & loss statement; income statement
损益帐 profit and loss account
摊付 installment
摊派费用 apportioned expense
逃债 to default on a loan; to flee from a creditor
特别公积 special reserve
特别帐户 special account
特赋 special revenue tax
特殊部门 extraordinary part
特支费 extraneous charges
特种基金 special fund
剔除 to eliminate
提高工资 to raise wages
会计 (26)
所属分类：总目录 >> 经济·贸易 >> 财经
提炼费用 expenses for refining
替换成本 alternative cost
贴现及买汇 bills discounted and remittance bought
停业损失 loss from work stoppage
统收统支 uniform receipts & disbursement method
统一科目 uniform accounts classification
统制帐 controlling account
投资 investment
透支帐目 overdrawn account; overdraft
退货 to return merchandise; to refund
退货费用 refunded freight
退货及折让簿 refund & allowance book
退款 reimbursement
退料 returned materials; rejected materials
退料报告 returned materials report
往来帐户 current accounts
往帐 nostro account
危险勤务加给 extra pay for hazardous duty
维持费 maintenance & operation expense
未拨分配数 unalloted appropriation
会计 (27)
所属分类：总目录 >> 经济·贸易 >> 财经
未偿贷款 outstanding account
未达余额 outstanding balance
未达帐 outstanding entry
未动用资金 unused fund
未分配利益 undistributed profit
未分配盈余 undistributed surplus
未付债务 outstanding debt
未清帐款 outstanding account
未收代收款 collections receivable for customers
文具印刷 printing & stationery
我方受益余额 balance in our favour
无利息 no interest
无数字 nil [bank account empty]
无息债务 passive debt; non-interest loan
无形资本 intangible capital
无形资产 intangible assets
物料 supplies
下年度 next fiscal year
先购先售法 [FIFO] first in first out
先进先出法 [FIFO] first in first out
会计 (28)
所属分类：总目录 >> 经济·贸易 >> 财经
现购 cash purchase
现金出纳表 statement of cash receipts & disbursements
现金交易 cash terms
现金日记簿 cash record; cash book
现金收入日记簿 cash receipt record
现金帐簿 cash record; cash book
现金帐户 cash account
现金支出日记簿 cash payment record
现销 cash sale
限价 price ceiling
相互抵销 mutual nullification; mutual offset
相互取消 mutual nullification; mutual offset
销货簿 sales book
销货日记簿 sales journal
销货收入 sales revenue; sales profit
销货收益 sales revenue; sales profit
销货折让 sales allowance
消耗 to consume
小结 sub-total; sub-footing
小数 decimal
会计 (29)
所属分类：总目录 >> 经济·贸易 >> 财经
小数点 decimal point
小数字 decimal place
小押 petty pawnbroker
协议年度 agreement year
薪工分析表 payroll analysis sheet
薪工总汇表 payroll summary sheet
薪级 wage bracket
薪金 salaries & allowances
薪饷袋 pay envelope
行销成本 cost of marketing
行政事务费 administrative expense
修理设备 equipment for repairs
虚报购价，从中揩油 to blow up the price of a purchase in order to make profit
虚递延借项 fallacious deferred charge
虚构资本 fictitious capital
虚抬利益 inflated profit; overstated profit
虚帐 nominal account
虚帐户 nominal account
续次页 carried forward [=C/F]
宣传费 publicity expenses
会计 (30)
所属分类：总目录 >> 经济·贸易 >> 财经
旬报 ten-day report
押金 deposit
押物人 pawner; pawnor
延期偿付 moratorium [by government order]
延滞利息 to default on interest
养老金准备 annuity reserve
业务费用 functional expense
一般会计 general accounting
一般日记簿 general journal
一般原理原则 general principles and conditions
一级单位 primary unit
医药补助 medical subsidy
遗族救济金 pension for surviving dependents
已分配成本 applied cost
已分配费用 applied expense
以前年度 previous fiscal years
意外损坏 accidental damage
银行利率 bank rate
隐名合伙 anonymous partner
应付抵押款 mortgage payable
会计 (31)
所属分类：总目录 >> 经济·贸易 >> 财经
应付票据 notes payable
应付未付帐 accounts payable
应付帐款 accounts payable
应急费 emergency expenses
应计收益 accrued income
应纳国库款 payable to the national treasury
应收款明细帐 accounts receivable ledger
应收票据 notes receivable
应收未收帐 accounts receivable; overdue receivable
应收帐款 accounts receivable; overdue receivable
营业报告 business report
营业费用 operating expense
营业收益 operating profit
营业外费用 non-operating expense; extra-operating expense
营业外收入 non-operating income; extra-operating income
盈亏拨补 appropriation of profit & loss
佣金收入 commission income
永久性资产 permanent assets
永续盘存 book inventory; continual inventory
用具 implements
会计 (32)
所属分类：总目录 >> 经济·贸易 >> 财经
用料单 bill for materials used
用品 supplies
用品盘存 inventory of supplies
用人费 personnel expenditure
用物费 material expenditure
邮电费 postage; telephone & telegram fees
有形资本 tangible capital
余额 balance
余额式 residual balance form
预付款 advance charge; advance payment
预计成本 estimated cost
预领经费 advance funds
预算不敷法案 budgetary deficiency bill
预算草案 budget plan; budget draft
预算赤字 budget deficit
预算法 budget law
预算科目 budgetary item
预算年度 budget year
预算审议 budget examination
预支薪金 salary in advance; prepaid salary
会计 (33)
所属分类：总目录 >> 经济·贸易 >> 财经
原料 raw materials
原料成本 material cost
原料分类帐 raw materials ledger
原始成本 original cost
原始单据 original document; original bill
原始帐簿 original account book
员工福利 employee benefits
员工借支 advance to employees
月报 monthly report
月份分配数 monthly allotment
月计表 monthly balance sheet
月结 monthly closing
运输费 shipping cost
运送契约 shipping contract
运用帐户 to operate an account
杂项支出 miscellaneous expense
再分配成本 redistributed cost
再加工成本 reprocessing cost
再生产 reproduction
在制品 semi-processed goods
会计 (34)
所属分类：总目录 >> 经济·贸易 >> 财经
暂付款 temporary payment
暂记帐 suspense account; temporary account
造册 to compile a register
增建准备 additional building reserve
增值 increase of value
轧差 to offset balance
轧平头寸 to cover position
轧平帐户 to balance an account
债权 claim
债权人 creditor; debtee
债券溢价 premium on bonds
债券折价 discount on bonds
债务 debt
债务人 debtor
债主 creditor; debtee
涨价 mark-up
帐户 account
帐户名称 account title; account item
帐面价值 book value
帐面盘存 book inventory; continual inventory
会计 (35)
所属分类：总目录 >> 经济·贸易 >> 财经
折耗 depletion
折价 discount
折旧 depreciation
折旧额 depreciation allowance
折旧率 depreciation rate
整数 integer
正常折旧 normal depreciation
正式收据 official receipt
政府赤字 government deficit
政府会计 governmental accounting
政府机关 government bodies
政府支出 government expenditure
证券 securities
支出传票 payment voucher; disbursement voucher
支出凭单 payment voucher; disbursement voucher
支付命令 pay warrant
支票簿 check book; cheque book
职工保险金 employee insurance fund
职工储蓄金 employee savings fund
职工福利金 employee welfare fund
会计 (36)
所属分类：总目录 >> 经济·贸易 >> 财经
职工恤养金 employee pension fund
直接成本 direct cost
直接人工 direct labor
指挥官津贴 commanding officer's subsidy
置装费 clothing allowance
制成零件分类帐 finished parts ledger
制成品 finished products; finished goods
制成品分类帐 finished products ledger
制成品盘存 finished product inventory
制造费 manufacturing expense
制造费分类帐 manufacturing expense ledger
制造会计 manufacturing accounting
制造中成品 goods being manufactured
质押 hypothecation
中人 middle man
重置成本 replacement cost
重置准备 replacement reserve
主计长 comptroller
主计法规 accounting & statistical statutes
主计人员 accountants & statisticians
会计 (37)
所属分类：总目录 >> 经济·贸易 >> 财经
主计主任 chief comptroller
主要成本 prime cost
主要附表 main schedule
主要帐簿 main account book
助理会计 accounting assistant
专户存款 special deposits account
转换帐 conversion account
转移经费 transfer expenditure
转移支出 transfer expenditure
转帐 to transfer; transferring
转帐传票 transfer voucher; transfer slip
转帐通知单 account transfer memo
装配成本 assembly cost
装配分类帐 assembly ledger
追加减预算 to reapportion the budget
追加预算 to increase the budget
追减预算 to decrease the budget
准备金 reserve fund
资本 capital
资本收益 capital income; capital gains
会计 (38)
所属分类：总目录 >> 经济·贸易 >> 财经
资本帐户 capital account
资产 assets
资产负债表 balance sheet
资产增值 appreciation of fixed assets
资金运用表 working capital statement
资源 resource
子女教育补助费 education subsidy for dependents
总成本 total cost
总额 sum; total; total amount
总分类帐 general ledger
总公司往来 head office account
总计 grand total
总决算 final account
总收入 gross earning; general income; gross income; total income
总数 sum; total; total amount
总损益 total of profit & loss
总帐 ledger
总资产 total assets
