financial English

1、· 没有预付款 no cash advances· 其他预付款 Other Prepayments· 分包工程预付款 Subcontract Advance Payment· 预付预付款 advance payment· 预付款保证金 advance payment guarantee ; Advanced Payment Bond· 凭单预付款 Adelanto contra documentos· 预付款担保 Advance Payment Guara

2、ntee· 设备修理预付款 advance payment of equipment repair ; advance payment of equipm· 出口预付款 export prepayment ; export advance·· stock; reserve; repertory; 数 inventory:· keep a large stock of goods;库存充足· goods kept in stock; stockpiled materials; reserve of materials

3、;库存物资· 库存量 inventory list/retail inventory· 存货账户 inventory account· 库存控制 inventory control ; stores control ; Stock control ; ABC inventory control ABC· 现有库存 on-hand inventory ; handinventory ; Inventory On Hand ; on-hinventory· 库存编号 stock no ; stock number ;

4、Stock Keeping Unit· 库存产品 inventory ; stock ; Stock Products ; storage STOCK· 库存成本 inventory cost ; cost inventory ; stock-holding cost ; Holding Cost· 库存股 treasury stock ; treasury share· 商业库存 Business Inventory ; Business Inventories ; INVENTORIES ; commercia

5、l inventory· 帐面库存 book inventory· 库存泵 spare pump· 凭证检验 inspection of voucher ; of voucher ; Inspection of voucher· 累计凭证 multiple-record document ; Accumulative Voucher ; haha multiple-record document ; record document· 权凭证 DOCUMENT OF TITLE· 受益凭

6、证 Beneficiary certificate ; Beneficiary Certification ; Tranching ; Beneficiary Certificate· 权利凭证 document of title ; Document of Title· 个人凭证 Personal Digital ID ; personal identification number ; personal certificate ; certificado pessoal· 海关凭证 customs certificate

7、· 托凭证 Depositary Receipt ; Chinese Depositary Receipt ; Global Depository Receipts· 行车凭证 RUNNING TOKEN ; running token· 收款凭证收集整理 Collect the receivable payment voucher· 营业收款凭证 vouchers for business receipts· 汇总收款凭证 summarized receipt voucher· re

8、ceipt voucher· paying voucher·· reconciliation process 帐目核对过程 ; 帐目查对进程· criminal reconciliation 刑事和解· Reconciliation Agreement 调解书 ; 和解书 ; 调解协议· Financial reconciliation 财务对账· Reconciliation Australia 解协会· Reconciliation Ledg

9、er 需要统驭分类账· reconciliation period 调节期间· set reconciliation 集合调和· reconciliation method 和解法· distribution channel disign 分销渠道设计· Distribution andsale channel analysis 销售渠道调查· ADD.COMM address commission 订舱佣金，租船佣金· Current liability

10、 流动负债 ; 短期负债 ; 流动欠债 ; 短时间欠债· Current Assets 流动资产 ; 流动性资产 ; 活动资产 ; 有形的非流动资产· mission statement 使命宣言 ; 公司使命 ; 使命陈述 ; 企业使命说明书· final statement 决算表 ; 最终报表 ; 最后陈述 ; 结算单· cost statement 成本报表 ; 成本表· statement list 语句表 ; 语句表编程 ; 指令表语言 ; 语句列表· priva

11、cy Statement 隐私权声明 ; 隐私权说明 ; 隐私声明 ; 隐私申明· funds statement 资金表· Return shipping order 退货发运单 ; 退货交运单 ; 退回发运单 ; 退货发运单· return an order 退菜· return mining order 回采顺序· return to order 回归秩序· Return shi ing order 退货发运单· Purchase Return Or

12、der Management 采购退回管理· Material Return Order Printing 退料单输出· Sales Return Order Management 销售退回管理· Purchase Order Return Report 采购订单退回报告现金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款 Other monetary assets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashi

13、ers check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - L/C deposit其他货币资金-存出投资款 Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投

14、资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资 Long term equity investment - others长期债券投资-债券投资 Long term securities investemnt - bonds长期债券投资-其他债权投资 Long term securi

15、ties investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doub

16、tful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned processiong m

17、aterial委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准

18、备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Projec

19、t material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fix

20、ed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费

21、用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabili

22、ties应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due withi

23、n one year一年内到期长期应付款 Long term payable due within one year长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilit

24、ies应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Pr

25、ofit appropriation - statutory surplus reserve利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Pr

26、ofit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends conve

27、rted to shares期初未分配利润 Retained earnings， beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Cap

28、ital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus res

29、erve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operati

30、ng income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing ex

31、penses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应

32、用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）成本控制程序（procedure of cost control）成本记录（cost entry， cost recorder cost agenda）成本计算分批法（job costing method）直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（hist

33、orical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost struct