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T字形賬 [T zì xínɡ zhànɡ] T-account 安家費(fèi) [ān jiā fèi] household allowance 按次計 [àn cì jì] calculate by number of times 按件計 [àn jiàn jì] calculate by number of pieces 按件計酬 [àn jiàn jì chóu] piecework wage 按勞計酬 [ān láo jì chóu] piecework wage 按日計 [àn rì jì] calculate by the day 按時計 [àn shí jì] calculate by time 按值 [àn zhí] ad valorem (in proportion to the value) 半變動成本 [bàn biàn dònɡ chénɡ běn] semivariable cost 半固定成本 [bàn ɡù dìnɡ chénɡ běn] semifixed cost 半年度 [bàn nián dù] semi-annual 半年決算 [bàn nián jué suàn] half-yearly closing 半薪 [bàn xīn] half-pay 半制品 [bàn zhì pǐn] semi-processed goods 辦公費(fèi) [bàn ɡōnɡ fèi] office expense 保管寄存品 [bǎo ɡuǎn jì cún pǐn] safe-deposit inventory 保管人 [bǎo ɡuǎn rén] custodian 保險賬戶 [bǎo xiǎn zhànɡ hù] underwriting account 保證人 [bǎo zhènɡ rén] guarantor 報表 [bào biǎo] statement 報銷 [bào xiāo] report one’s expenses 備查簿 [bèi chá bù] memorandum book 備查賬 [bèi chá zhànɡ] memorandum account 備抵壞賬 [bèi dǐ huài zhànɡ] reserve for bad debts 被剔除 [bèi tī chú] be disallowed 本金 [běn jīn] principal 本年純益 [běn nián chún yì] net profit for the current year 本年度 [běn nián dù] current fiscal year 本期損益 [běn qī sǔn yì] profit & loss for this period 本月合計 [běn yuè hé jì] total for this month 逼債 [bī zhài] dun; demand payment of a debt 比較表 [bǐ jiào biǎo] comparative statement 邊際成本 [biān jì chénɡ běn] marginal cost 邊際貢獻(xiàn) [biān jì ɡònɡ xiàn] marginal contribution 編報表 [biān bào biǎo] prepare a statement 編制預(yù)算 [biān zhì yù suàn] budget making; preparing a budget 變產(chǎn)損失 [biàn chǎn sǔn shī] loss on realization of assets 變動成本 [biàn dònɡ chénɡ běn] variable cost 標(biāo)價 [biāo jià] bid price 標(biāo)準(zhǔn)成本 [biāo zhǔn chénɡ běn] standard cost 撥定材料 [bō dìnɡ cái liào] appropriated material 撥款 [bō kuǎn] appropriation (money)補(bǔ)償 [bǔ chánɡ] reimbursement 補(bǔ)助金 [bǔ zhù jīn] grants-in-aid 不動產(chǎn) [bú dònɡ chǎn] real estate; immovable property 不敷用 [bú fū yònɡ] inadequacy 不敷預(yù)算墊款 [bú fū yù suàn diàn kuǎn] deficiency advance; budgetary deficiency advance 不活動賬 [bù huó dònɡ zhànɡ] inactive/dormant account 簿記 [bù jì] bookkeeping 簿記員 [bù jì yuán] bookkeeper 材料分類賬 [cái liào fēn lèi zhànɡ] supplies ledger 材料管理費(fèi) [cái liào ɡuǎn lǐ fèi] material handling expenses 材料盤存 [cái liào pán cún] material inventory 財產(chǎn)分類賬 [cái chǎn fēn lèi zhànɡ] property ledger 財產(chǎn)價值增減表 [cái chǎn jià zhí zēnɡ jiǎn biǎo] schedule of increase & decrease in property value 財產(chǎn)目錄 [cái chǎn mù lù] inventory 財產(chǎn)賬 [cái chǎn zhànɡ] property account 財務(wù)報告 [cái wù bào ɡào] financial report/statement 財務(wù)收益 [cái wù shōu yì] financial income 財務(wù)賬目 [cái wù zhànɡ mù] financial accounts 殘料價值 [cán liào jià zhí] junk value 倉耗 [cānɡ hào] shrinkage 倉庫 [cānɡ kù] warehouse 差額 [chā é] balance 拆毀 [chāi huǐ] demolition 產(chǎn)量 [chǎn liànɡ] capacity 償債基金收益 [chánɡ zhài jī jīn shōu yì] income from sinking fund 超出預(yù)算 [chāo chū yù suàn] exceed the budget 成本 [chénɡ běn] (basic) cost 成本分類賬 [chénɡ běn fēn lèi zhànɡ] cost ledger 成本會計 [chénɡ běn kuài jì] cost accounting 成本計算表 [chénɡ běn jì suàn biǎo] cost statement 成品 [ chénɡ pǐn] finished products/goods 成品分類賬 [ chénɡ pǐn fēn lèi zhànɡ] finished products ledger 成品盤存 [ chénɡ pǐn pán cún] finished product inventory 承前頁 [chénɡ qián yè] brought forward (b/f) 承受押品 [chénɡ shòu yā pǐn] take over securities 承銷清單 [chénɡ xiāo qīnɡ dān] consignment list 承銷人 [chénɡ xiāo rén] consignee 赤字 [chì zì] minus figure (be in the red) 沖賬 [chōnɡ zhànɡ] reverse an entry 籌備費(fèi) [chóu bèi fèi] organization expenses 出借人 [chū jiè rén] lender 出口押匯 [chū kǒu yā huì] outward documentary bills 出納 [chū nà] cashier 除股息 [chú ɡǔ xī] ex dividend; exemption from dividend 除息票 [chú xī piào] ex coupon 傳票編號 [chuán piào biān hào] voucher serial number 純收益 [chún shōu yì] net income/profit 從價 [cónɡ jià] ad valorem (in proportion to the value) 從屬附表 [cónɡ shǔ fù biǎo] auxiliary schedule 催收賬款 [cuī shōu zhànɡ kuǎn] receivables on call 催債 [cuī zhài] dun; demand payment of a debt 存出保證金 [cún chū bǎo zhènɡ jīn] guarantee deposits & margins paid 存放同業(yè) [cún fànɡ tónɡ yè] due from banks 存貨簿 [cún huò bù] stock book 存貨跌價損失 [cún huò diē jià sǔn shī] loss from reduced price of stock 存貨目錄 [cún huò mù lù] inventory list 存積 [cún jī] stockpile 存款 [cún kuǎn] deposit 存料卡 [cún liào kǎ] bin card 存入保證金 [cún rù bǎo zhènɡ jīn] guarantee deposits & margins received 大量生產(chǎn) [dà liànɡ shēnɡ chǎn] mass production 代收款 [dài shōu kuǎn] agent receipt 代替品 [dài tì pǐn] substitute 代用傳票 [dài yònɡ chuán piào] substitute voucher 貸差 [dài chā] credit balance 貸方 [dài fānɡ] credit side 貸記 [dài jì] credit 貸金 [dài jīn] loan 貸款資金 [dài kuǎn zī jīn] loan fund 待遇不平 [dài yù bù pínɡ] unfair treatment 待遇菲薄 [dài yù fěi bó] meager treatment 待遇優(yōu)厚 [dài yù yōu hòu] good treatment 單式簿記 [dān shì bù jì] single-entry bookkeeping 單位成本 [dān wèi chénɡ běn] unit cost 單位會計 [dān wèi kuài jì] unit accounting 當(dāng)票 [dànɡ piào] pawn ticket 檔案管理人 [dànɡ àn ɡuǎn lǐ rén] archivist 到期負(fù)債 [dào qī fù zhài] matured liabilities 到息日 [dào xī rì] due date 登記簿 [dēnɡ jì bù] register 登賬 [dēnɡ zhànɡ] enter account; post account 抵銷 [dǐ xiāo] setoff; cancel 抵押證券 [dǐ yā zhènɡ quàn] collateral securities 底價 [dǐ jià] bottom/lowest price 底薪 [dǐ xīn] base pay 地產(chǎn)收益 [dì chǎn shōu yì] estate income; landed property income 地方費(fèi) [dì fānɡ fèi] local expenditure 遞延貸項目 [dì yán dài xiànɡ mù] deferred credit item 遞延費(fèi)用 [dì yán fèi yònɡ] deferred expense 遞延資產(chǎn) [dì yán zī chǎn] deferred asset 墊款 [diàn kuǎn] cash advance 跌價 [diē jià] depreciation 定額零用金 [dìnɡ é línɡ yònɡ jīn] imprest cash/fund 動產(chǎn) [dònɡ chǎn] moveables; personal estate 凍結(jié)資產(chǎn) [dònɡ jié zī chǎn] frozen assets 凍結(jié)資金 [dònɡ jié zī jīn] blocked fund 獨(dú)資 [dú zī] sole proprietorship; single ownership 短期債券 [duǎn qī zhài quàn] short-term bond 對銷賬戶 [duì xiāo zhànɡ hù] contra account; offset account 對賬單 [duì zhànɡ dān] statement of account 多欄式 [duō lán shì] columnar system 額外津貼 [é wài jīn tiē] extra allowance 額外收入 [é wài shōu rù] extraneous income 額外支出 [é wài zhī chū] extraneous expense 額外餉 [é wài xiǎnɡ] extraneous salaries (for military) 二級單位 [èr jí dān wèi] secondary unit 發(fā)料 [fā liào] materials issued 法定公積 [fǎ dìnɡ ɡōnɡ jī] legal reserve 法定免稅額 [fǎ dìnɡ miǎn shuì é] statutory tax-free allowance 房地產(chǎn) [fánɡ dì chǎn] land & building property; real estate 房屋設(shè)備 [fánɡ wū shè bèi] building equipment 房租津貼 [fánɡ zū jīn tiē] housing subsidy 非常收入 [fēi chánɡ shōu rù] extraordinary income 非常支出 [fēi chánɡ zhī chū] extraordinary expenses 非稅收入 [fēi shuì shōu rù] non-taxable income 飛行加給 [fēi xínɡ jiā jǐ] flight subsidy 廢料 [fèi liào] scrap (material)費(fèi)用項目 [fèi yònɡ xiànɡ mù] expense item 費(fèi)用賬戶 [fèi yònɡ zhànɡ hù] expense account 分步成本 [fēn bù chénɡ běn] process cost 分公司往來 [fēn ɡōnɡ sī wǎnɡ lái] branch office account 分欄分類賬 [fēn lán fēn lèi zhànɡ] tabulated ledger; special columnar journal 分欄日記賬 [fēn lán rì jì zhànɡ] columnar journal 分類 [fēn lèi] classification 分類賬 [fēn lèi zhànɡ] ledger 分類賬戶 [fēn lèi zhànɡ hù] ledger account 分錄 [fēn lù] record; journalize 分配 [fēn pèi] allocation 分批成本 [fēn pī chénɡ běn] job order cost 分期償還 [fēn qī chánɡ huán] amortization; amortisation 分期注銷費(fèi)用 [fēn qī zhù xiāo fèi yònɡ] amortization; amortisation 分?jǐn)偝杀?[fēn tān chénɡ běn] apportioned cost 分預(yù)算 [fēn yù suàn] sub-budget 輔賬簿 [fǔ zhànɡ bù] auxiliary account book 輔助分類賬 [fǔ zhù fēn lèi zhànɡ] subsidiary ledger 輔助賬 [fǔ zhù zhànɡ] auxiliary account 復(fù)利 [fù lì] compound interest 復(fù)式簿記 [fù shì bù jì] double-entry bookkeeping 復(fù)雜交易 [fù zá jiāo yì] complex terms 負(fù)擔(dān) [fù dān] obligation 負(fù)債及凈值 [fù zhài jí jìnɡ zhí] liabilities & net worth 負(fù)債總額 [fù zhài zǒnɡ é] total liabilities 附表 [fù biǎo] supporting statement 附加費(fèi)用 [fù jiā fèi yònɡ] additional expense 附屬單位會計 [fù shǔ dān wèi kuài jì] subsidiary unit accounting 附屬機(jī)關(guān) [fù shǔ jī ɡuān] subsidiary agency 附息票 [fù xī piào] cum coupon 附則 [fù zé] bylaw 軋差 [ɡá chā] offset balance 軋平頭寸 [ɡá pínɡ tóu cùn] cover position 軋平賬戶 [ɡá pínɡ zhànɡ hù] balance an account 改建準(zhǔn)備費(fèi) [ɡǎi jiàn zhǔn bèi fèi] property improvement revenue 概算 [ɡài suàn] budget estimate 高利貸 [ɡāo lì dài] usury 各項費(fèi)用 [ɡè xiànɡ fèi yònɡ] general expenses 各項準(zhǔn)備 [ɡè xiànɡ zhǔn bèi] reserves 工廠 [ɡōnɡ chǎnɡ] factory 工廠會計 [ɡōnɡ chǎnɡ kuài jì] factory accounting 工廠設(shè)備 [ɡōnɡ chǎnɡ shè bèi] factory equipment 工廠維護(hù)費(fèi) [ɡōnɡ chǎnɡ wéi hù fèi] factory maintenance expense 工時日報 [ɡōnɡ shí rì bào] daily time report 工業(yè)會計 [ɡōnɡ yè kuài jì] industrial accounting 工資表 [ɡōnɡ zī biǎo] wage sheet; payroll 工資袋 [ɡōnɡ zī dài] pay envelope 工資單 [ɡōnɡ zī dān] wage sheet; payroll 工資分析表 [ɡōnɡ zī fēn xī biǎo] payroll analysis sheet 工資總匯表 [ɡōnɡ zī zǒnɡ huì biǎo] payroll summary sheet 工作底稿 [ɡōnɡ zuò dǐ ɡǎo] work sheet 工作日報 [ɡōnɡ zuò rì bào] daily work report 公定利率 [ɡōnɡ dìnɡ lì lǜ] bank rate 公費(fèi) [ɡōnɡ fèi] official expenses 公積金 [ɡōnɡ jī jīn] surplus 公開賬戶 [ɡōnɡ kāi zhànɡ hù] open account 公庫透支 [ɡōnɡ kù tòu zhī] treasury overdraft 公款 [ɡōnɡ kuǎn] public funds 公用經(jīng)費(fèi) [ɡōnɡ yònɡ jīnɡ fèi] public expenditure 購貨退出 [ɡòu huò tuì chū] purchase returns 購貨退出簿 [ɡòu huò tuì chū bù] purchase returns book 購銷表 [ɡòu xiāo biǎo] statement of sales & purchase 購置費(fèi) [ɡòu zhì fèi] purchase expense 估計存貨 [ɡū jì cún huò] estimated inventory 估價單 [ɡū jià dān] appraisal; estimate; quotation 股東分類賬 [ɡǔ dōnɡ fēn lèi zhànɡ] stockholder ledger 股利 [ɡǔ lì] dividend 固定成本 [ɡù dìnɡ chénɡ běn] fixed cost 固定負(fù)債 [ɡù dìnɡ fù zhài] fixed liabilities 固定證券 [ɡù dìnɡ zhènɡ quàn] fixed securities 固定資產(chǎn) [ɡù dìnɡ zī chǎn] fixed assets 管理費(fèi)用 [ɡuǎn lǐ fèi yònɡ] administrative expense 廣告費(fèi) [ɡuǎnɡ ɡào fèi] advertising expense 歸款 [ɡuī kuǎn] repayment 貴方受益余額 [ɡuì fānɡ shòu yì yú é] balance in your favour 滾存現(xiàn)金 [ɡǔn cún xiàn jīn] accumulated cash 國家預(yù)算 [ɡuó jiā yù suàn] national budget 國庫法 [ɡuó kù fǎ] national treasury laws 過期 [ɡuò qī] overdue 過賬 [ɡuò zhànɡ] enter/post account 過賬根據(jù) [ɡuò zhànɡ ɡēn jù] basis of posting 核定預(yù)算 [hé dìnɡ yù suàn] final/authorized budget 核對清單 [hé duì qīnɡ dān] verify a statement 核對賬戶 [hé duì zhànɡ hù] check the accounts 合并計算表 [hé bìnɡ jì suàn biǎo] consolidated statement 合股會計 [hé ɡǔ kuài jì] partnership accounting 合股契約 [hé ɡǔ qì yuē] partnership agreement 合伙 [hé huǒ] partnership 橫列 [hénɡ liè] arrange horizontally 紅利 [hónɡ lì] bonus 后購先售法 [hòu ɡòu xiān shòu fǎ] last in first out (LIFO) 后進(jìn)先出法 [hòu jìn xiān chū fǎ] last in first out (LIFO) 壞料 [huài liào] spoiled/damaged material 壞賬 [huài zhànɡ] bad debt 壞賬損失 [huài zhànɡ sǔn shī] loss from bad debt 換新 [huàn xīn] replacement; trade-in 會計 [kuài jì] accounting 會計程序 [kuài jì chénɡ xù] accounting procedure 會計法 [kuài jì fǎ] law of accounting 會計規(guī)程 [kuài jì ɡuī chénɡ] accounting regulation 會計科目 [kuài jì kē mù] account title/item 會計年度 [kuài jì nián dù] accounting/fiscal year 會計期間 [kuài jì qī jiān] accounting/fiscal period 會計師 [kuài jì shī] chartered accountant 會計學(xué) [kuài jì xué] accounting 會計用語 [kuài jì yònɡ yǔ] accounting terminology 會計員 [kuài jì yuán] accountant 會計制度 [kuài jì zhì dù] accounting system 匯劃賬 [huì huà zhànɡ] remittance account 匯總表 [huì zǒnɡ biǎo] summary statement 婚喪補(bǔ)助 [hūn sānɡ bǔ zhù] marriage & death subsidy 混合基礎(chǔ) [hùn hé jī chǔ] mixed basis 混合交易 [hùn hé jiāo yì] complex terms 活動編號 [huó dònɡ biān hào] flexible code 伙食 [huǒ shí] meals; mess 基金 [jī jīn] fund 機(jī)器設(shè)備 [jī qì shè bèi] machine equipment 集體收益 [jí tǐ shōu yì] collective revenue 集體投資 [jí tǐ tóu zī] pool 寄銷簿 [jì xiāo bù] consignment book 記賬單位 [jì zhànɡ dān wèi] tally 記賬憑證用物 [jì zhànɡ pínɡ zhènɡ yònɡ wù] tally 記賬員 [jì zhànɡ yuán] ledger clerk 繼續(xù)經(jīng)營 [jì xù jīnɡ yínɡ] continuing operation 家具裝修 [jiā ju zhuānɡ xiū] furniture & fixtures 加班工資 [jiā bān ɡōnɡ zī] overtime wages/earnings 加工成本 [jiā ɡōnɡ chénɡ běn] conversion cost 加工費(fèi) [jiā ɡōnɡ fèi] processing/handling charges 加薪 [jiā xīn] pay raise 假預(yù)算 [jiǎ yù suàn] estimated budget 兼職所得 [jiān zhí suǒ dé] plural salaries (income from more than one job) 間接材料 [jiàn jiē cái liào] indirect materials 間接人工 [jiàn jiē rén ɡōnɡ] indirect labor 減低工資 [jiǎn dī ɡōnɡ zī] lower wages 減價 [jiǎn jià] mark-down 獎金 [jiǎnɡ jīn] monetary award 交際費(fèi) [jiāo jì fèi] entertainment expense 交替成本 [jiāo tì chénɡ běn] alternative cost 交通費(fèi) [jiāo tōnɡ fèi] transportation expenses 繳款通知 [jiǎo kuǎn tōnɡ zhī] payment notice 教育補(bǔ)助費(fèi) [jiào yù bǔ zhù fèi] education subsidy; children’s education subsidy 結(jié)平 [jié pínɡ] account balance 結(jié)數(shù) [jié shù] footing; total 結(jié)算 [jié suàn] footing; total 結(jié)賬 [jié zhànɡ] close the account 結(jié)賬分錄 [jié zhànɡ fēn lù] closing entries 結(jié)賬日 [jié zhànɡ rì] closing date; the end of accounting period 結(jié)轉(zhuǎn) [jié zhuǎn] carry forward/over 解款單 [jiě kuǎn dān] cash remittance note 借差 [jiè chā] debit balance 借貸法則 [jiè dài fǎ zé] the principles of debit & credit 借貸金 [jiè dài jīn] loan 借貸轉(zhuǎn)結(jié) [jiè dài zhuǎn jiē] carrying the debit or credit balance 借方 [jiè fānɡ] debit side 借戶 [jiè hù] borrower 借據(jù) [jiè jù] certificate of indebtedness 津貼 [jīn tiē] subsidy 緊急救濟(jì)金 [jǐn jí jiù jì jīn] emergency relief fund 緊縮政策 [jǐn suō zhènɡ cè] tight fiscal policy; deflation policy 進(jìn)貨簿 [jìn huò bù] purchase book 進(jìn)貨分類賬 [jìn huò fēn lèi zhànɡ] purchase ledger 進(jìn)口押匯 [jìn kǒu yā huì] inward documentary bills 進(jìn)銷賬 [jìn xiāo zhànɡ] trading accounts 經(jīng)常部門 [jīnɡ chánɡ bù mén] ordinary part 經(jīng)常費(fèi) [jīnɡ chánɡ fèi] routine expenditure 經(jīng)費(fèi)剩余 [jīnɡ fèi shènɡ yú] residual fund 凈差額 [jìnɡ chā é] net balance 凈價 [jìnɡ jià] net price 凈損 [jìnɡ sǔn] net loss 凈支額 [jìnɡ zhī é] net payment 凈重 [jìnɡ zhònɡ] net weight 救濟(jì)金 [jiù jì jīn] alms; charity 舊欠賬 [jiù qiàn zhànɡ] past due 眷屬津貼 [juàn shǔ jīn tiē] dependents’ livelihood subsidy 決算（表） [jué suàn (biǎo)] final statement 決算法 [jué suàn fǎ] final financial statement 決算書 [jué suàn shū] final report 開辦費(fèi) [kāi bàn fèi] organization expenses 開支 [kāi zhī] expenses 科目編號 [kē mù biān hào] account code/number 科目符號 [kē mù fú hào] account item symbol 可靠賬 [kě kào zhànɡ] reliable account 客戶賬 [kè hù zhànɡ] customer’s account/accounts 空行 [kōnɡ hánɡ] blank line 空頁 [kōnɡ yè] blank page 扣除 [kòu chú] subtract; deduct 扣工資 [kòu ɡōnɡ zī] deduct wages 扣借支 [kòu jiè zhī] deduct a loan 庫存表 [kù cún biǎo] cash statement 庫存現(xiàn)金 [kù cún xiàn jīn] cash on hand 擴(kuò)充準(zhǔn)備 [kuò chōnɡ zhǔn bèi] reserve for expansion 賴債 [lài zhài] repudiation of a debt 勞工成本 [láo ɡōnɡ chénɡ běn] labor cost 累積表 [lěi jī biǎo] accumulation schedule 累積盈余 [lěi jī yínɡ yú] accumulated surplus 累計現(xiàn)金 [lěi jì xiàn jīn] accumulated cash 歷年制 [lì nián zhì] calendar year system 利息 [lì xī] interest 利息收入 [lì xī shōu rù] interest earnings 利息賬戶 [lì xī zhànɡ hù] interest account 利益 [lì yì] profit; income 利益分配 [lì yì fēn pèi] profit-sharing 聯(lián)產(chǎn)品 [lián chǎn pǐn] joint product 聯(lián)產(chǎn)式 [lián chǎn shì] co-production 聯(lián)營 [lián yínɡ] pool 連前累計 [lián qián lěi jì] accumulated total 列單 [liè dān] itemize 臨時部門 [lín shí bù mén] non-recurrent part 臨時經(jīng)費(fèi) [lín shí jīnɡ fèi] non-recurrent/extraordinary expenditure 臨時收據(jù) [lín shí shōu jù] interim receipt 臨時預(yù)算 [lín shí yù suàn] temporary/provisional budget 臨時賬戶 [lín shí zhànɡ hù] suspense/temporary account 零數(shù) [línɡ shù] fractional amount 零用金 [línɡ yònɡ jīn] petty cash 領(lǐng)料單 [lǐnɡ liào dān] materials receipt 流動負(fù)債 [liú dònɡ fù zhài] current liabilities 流動資產(chǎn) [liú dònɡ zī chǎn] current assets 流水賬 [liú shuǐ zhànɡ] journal account 流用 [liú yònɡ] divert for other use 旅費(fèi) [lǚ fèi] traveling expenses 毛利 [máo lì] gross profit; profit interest 毛損 [máo sǔn] gross loss 冒險貸款 [mào xiǎn dài kuǎn] risk loan 每日出差費(fèi) [měi rì chū chāi fèi] per diem; daily subsidy 每日對賬單 [měi rì duì zhànɡ dān] daily statement of account 面值 [miàn zhí] face value 明細(xì)分類賬 [mínɡ xì fēn lèi zhànɡ] subsidiary ledger 明細(xì)賬科目 [mínɡ xì zhànɡ kē mù] subsidiary account items 名冊 [mínɡ cè] roster 抹去賬項 [mǒ qù zhànɡ xiànɡ] strike off an entry 匿存 [nì cún] conceal 年報 [nián bào] annual report 年度決算 [nián dù jué suàn] annual closing 年終結(jié)算表 [nián zhōnɡ jié suàn biǎo] annual balance sheet 年資加薪 [nián zī jiā xīn] bonus for long years of service 盤點(diǎn)存貨 [pán diǎn cún huò] inventory; stocktaking 盤損 [pán sǔn] loss on inventory 盤盈 [pán yínɡ] profit on inventory 賠償要求 [péi chánɡ yāo qiú] claim 配件 [pèi jiàn] spare parts 票據(jù)簿 [piào jù bù] note-book 平均單位成本 [pínɡ jūn dān wèi chénɡ běn] average unit cost 平均收益 [pínɡ jūn shōu yì] average revenue 憑證 [pínɡ zhènɡ] evidence 普通日記簿 [pǔ tōnɡ rì jì bù] general journal 期初存貨 [qī chū cún huò] beginning/opening inventory 期末存貨 [qī mò cún huò] final inventory 其他收入 [qí tā shōu rù] other income 其他支出 [qí tā zhī chū] other expenses 起息日 [qǐ xī rì] value date 前期損益 [qián qī sǔn yì] profit & loss for the prior period 遣散費(fèi) [qiǎn sàn fèi] severance pay 清算賬戶協(xié)議 [qīnɡ suàn zhànɡ hù xié yì] liquidation account agreement 請購 [qǐnɡ ɡòu] request the purchase 權(quán)益 [quán yì] equity 權(quán)責(zé)基礎(chǔ) [quán zé jī chǔ] accrual basis 全勤獎金 [quán qín jiǎnɡ jīn] bonus for not taking a leave or absence 人名賬戶 [rén mínɡ zhànɡ hù] personal account 日報 [rì bào] daily report 日記簿 [rì jì bù] journal 日歷年度 [rì lì nián dù] calendar year 日息 [rì xī] daily interest 融通資金 [rónɡ tōnɡ zī jīn] accommodation of money 三級單位 [sān jí dān wèi] tertiary unit 三聯(lián)單 [sān lián dān] three-part form 膳宿費(fèi) [shàn sù fèi] board & lodging fee 傷殘加給 [shānɡ cán jiā jǐ] casualty payment/subsidy 商品盤存 [shānɡ pǐn pán cún] merchandise inventory 商品賬戶 [shānɡ pǐn zhànɡ hù] merchandise account 上年度 [shànɡ nián dù] last fiscal year 上期結(jié)余 [shànɡ qī jié yú] old balance 賒購 [shē ɡòu] purchase/charge on credit 賒銷 [shē xiāo] sell on credit 賒賬 [shē zhànɡ] on credit 生產(chǎn)成本 [shēnɡ chǎn chénɡ běn] cost of production 生產(chǎn)力 [shēnɡ chǎn lì] production power 生產(chǎn)線 [shēnɡ chǎn xiàn] production line 生活補(bǔ)助 [shēnɡ huó bǔ zhù] living subsidy 生活費(fèi) [shēnɡ huó fèi] living expenses 生育補(bǔ)助 [shēnɡ yù bǔ zhù] birth subsidy 剩余價值 [shènɡ yú jià zhí] residual value 施行細(xì)則 [shī xínɡ xì zé] details for execution of plan 十進(jìn)法 [shí jìn fǎ] decimal numeration 十進(jìn)制 [shí jìn zhì] decimal system 食物代金 [shí wù dài jīn] foodstuffs commutation 食物津貼 [shí wù jīn tiē] food subsidy 蝕本 [shí běn] depreciation of capital 實地盤存 [shí dì pán cún] physical inventory 實地盤點(diǎn) [shí dì pán diǎn] physical inventory 實際成本 [shí jì chénɡ běn] actual cost 實際折舊 [shí jì zhé jiù] actual depreciation 實際資本 [shí jì zī běn] actual capital 實賬（戶） [shí zhànɡ (hù)] real account 實質(zhì)經(jīng)費(fèi) [shí zhì jīnɡ fèi] real expenditure 使用年限 [shǐ yònɡ nián xiàn] service life 使用壽命 [shǐ yònɡ shòu mìnɡ] service life 市價 [shì jià] market price 收據(jù) [shōu jù] receipt 收料報告 [shōu liào bào ɡào] report of materials received 收入 [shōu rù] profit; income 收入傳票 [shōu rù chuán piào] revenue voucher 收入項目 [shōu rù xiànɡ mù] revenue item 收賬傭金 [shōu zhànɡ yònɡ jīn] commission for collection 收支 [shōu zhī] expenses and receipts 收支對照表 [shōu zhī duì zhào biǎo] statement of revenue & expenditures 收支相抵 [shōu zhī xiānɡ dǐ] expenses and receipts in balance 雙薪 [shuānɡ xīn] double pay 水電費(fèi) [shuǐ diàn fèi] water & electricity fees 稅款 [shuì kuǎn] taxes 四舍五入 [sì shě wǔ rù] round off a decimal 歲出 [suì chū] annual expenditures 歲出保留數(shù) [suì chū bǎo liú shù] appropriation reserve 歲出應(yīng)付款 [suì chū yīnɡ fù kuǎn] annual payable expenditures 歲定經(jīng)費(fèi) [suì dìnɡ jīnɡ fèi] annual appropriation 歲入 [suì rù] annual revenue 歲入分配數(shù) [suì rù fēn pèi shù] annual revenue allotment 歲入納庫數(shù) [suì rù nà kù shù] annual revenue paid into the treasury 歲入應(yīng)收款 [suì rù yīnɡ shōu kuǎn] annual receivable revenue 歲入預(yù)算數(shù) [suì rù yù suàn shù] annual revenue budget 損壞 [sǔn huài] spoilage 損益 [sǔn yì] profit & loss 損益表 [sǔn yì biǎo] profit & loss statement; income statement 損益計算書 [sǔn yì jì suàn shū] profit & loss statement; income statement 損益賬 [sǔn yì zhànɡ] profit and loss account 攤付 [tān fù] installment 攤派費(fèi)用 [tān pài fèi yònɡ] apportioned expense 逃債 [táo zhài] default on a loan; flee from a creditor 特別公積 [tè bié ɡōnɡ jī] special reserve 特別賬戶 [tè bié zhànɡ hù] special account 特賦 [tè fù] special revenue tax 特殊部門 [tè shū bù mén] extraordinary part 特支費(fèi) [tè zhī fèi] extraneous charges 特種基金 [tè zhǒnɡ jī jīn] special fund 剔除 [tī chú] eliminate 提高工資 [tí ɡāo ɡōnɡ zī] raise wages 提煉費(fèi)用 [tí liàn fèi yònɡ] expenses for refining 替換成本 [tì huàn chénɡ běn] alternative cost 貼現(xiàn)及買匯 [tiē xiàn jí mǎi huì] bills discounted and remittance bought 停業(yè)損失 [tínɡ yè sǔn shī] loss from work stoppage 統(tǒng)收統(tǒng)支 [tǒnɡ shōu tǒnɡ zhī] uniform receipts & disbursement method 統(tǒng)一科目 [tǒnɡ yī kē mù] uniform accounts classification 統(tǒng)制賬 [tǒnɡ zhì zhànɡ] controlling account 投資 [tóu zī] investment 透支賬目 [tòu zhī zhànɡ mù] overdrawn account; overdraft 退貨 [tuì huò] return merchandise; refund 退貨費(fèi)用 [tuì huò fèi yònɡ] refunded freight 退貨及折讓簿 [tuì huò jí zhé rànɡ bù] refund & allowance book 退款 [tuì kuǎn] reimbursement 退料 [tuì liào] returned/rejected materials 退料報告 [tuì liào bào ɡào] returned materials report 往來賬戶 [wǎnɡ lái zhànɡ hù] current accounts 維持費(fèi) [wéi chí fèi] maintenance & operation expense 未撥分配數(shù) [wèi bō fēn pèi shù] unalloted appropriation 未償貸款 [wèi chánɡ dài kuǎn] outstanding account 未達(dá)余額 [wèi dá yú é] outstanding balance 未達(dá)賬 [wèi dá zhànɡ] outstanding entry 未動用資金 [wèi dònɡ yònɡ zī jīn] unused fund 未分配利益 [wèi fēn pèi lì yì] undistributed profit 未分配盈余 [wèi fēn pèi yínɡ yú] undistributed surplus 未付債務(wù) [wèi fù zhài wù] outstanding debt 未清賬款 [wèi qīnɡ zhànɡ kuǎn] outstanding account 未收代收款 [wèi shōu dài shōu kuǎn] collections receivable for customers 文具印刷 [wén jù yìn shuā] printing & stationery 我方受益余額 [wǒ fānɡ shòu yì yú é] balance in our favour 無利息 [wú lì xī] no interest 無數(shù)字 [wú shù zì] nil (bank account empty) 無息債務(wù) [wú xī zhài wù] passive debt; non-interest loan 無形資本 [wú xínɡ zī běn] intangible capital 無形資產(chǎn) [wú xínɡ zī chǎn] intangible assets 物料 [wù liào] supplies 下年度 [xià nián dù] next fiscal year 先購先售法 [xiān ɡòu xiān shòu fǎ] first in first out (FIFO) 先進(jìn)先出法 [xiān jìn xiān chū fǎ] first in first out (FIFO) 現(xiàn)購 [xiàn ɡòu] cash purchase 現(xiàn)金出納表 [xiàn jīn chū nà biǎo] statement of cash receipts & disbursements 現(xiàn)金交易 [xiàn jīn jiāo yì] cash terms 現(xiàn)金日記簿 [xiàn jīn rì jì bù] cash record/book 現(xiàn)金收入日記簿 [xiàn jīn shōu rù rì jì bù] cash receipt record 現(xiàn)金賬簿 [xiàn jīn zhànɡ bù] cash record/book 現(xiàn)金賬戶 [xiàn jīn zhànɡ hù] cash account 現(xiàn)金支出日記簿 [xiàn jīn zhī chū rì jì bù] cash payment record 現(xiàn)銷 [xiàn xiāo] cash sale 限價 [xiàn jià] price ceiling 相互抵銷 [xiānɡ hù dǐ xiāo] mutual nullification/offset 銷貨簿 [xiāo huò bù] sales book 銷貨日記簿 [xiāo huò rì jì bù] sales journal 銷貨收入 [xiāo huò shōu rù] sales revenue/profit 銷貨收益 [xiāo huò shōu yì] sales revenue/profit 銷貨折讓 [xiāo huò zhé rànɡ] sales allowance 消耗 [xiāo hào] consume 小計 [xiǎo jì] sub-total; sub-footing 小數(shù) [xiǎo shù] decimal 小數(shù)點(diǎn) [xiǎo shù diǎn] decimal point 小數(shù)位 [xiǎo shù wèi] decimal place 小押 [xiǎo yā] petty pawnbroker 協(xié)議年度 [xié yì nián dù] agreement year 薪級 [xīn jí] wage bracket 薪金 [xīn jīn] salaries & allowances 行銷成本 [xínɡ xiāo chénɡ běn] cost of marketing 行政事務(wù)費(fèi) [xínɡ zhènɡ shì wù fèi] administrative expense 修理設(shè)備 [xiū lǐ shè bèi] equipment for repairs 虛遞延借項 [xū dì yán jiè xiànɡ] fallacious deferred charge 虛構(gòu)資本 [xū ɡòu zī běn] fictitious capital 虛抬利益 [xū tái lì yì] inflated/overstated profit 虛賬（戶） [xū zhànɡ (hù)] nominal account 續(xù)次頁 [xù cì yè] carried forward (C/F) 宣傳費(fèi) [xuān chuán fèi] publicity expenses 旬報 [xún bào] ten-day report 押金 [yā jīn] deposit 押物人 [yā wù rén] pawner; pawnor 延期償付 [yán qī chánɡ fù] moratorium (by government order) 延滯利息 [yán zhì lì xī] default on interest 養(yǎng)老金準(zhǔn)備 [yǎnɡ lǎo jīn zhǔn bèi] annuity reserve 業(yè)務(wù)費(fèi)用 [yè wù fèi yònɡ] functional expense 一般會計 [yì bān kuài jì] general accounting 一般日記簿 [yì bān rì jì bù] general journal 一般原理和條件 [yī bān yuán lǐ hé tiáo jiàn] general principles and conditions 一級單位 [yì jí dān wèi] primary unit 醫(yī)藥補(bǔ)助 [yī yào bǔ zhù] medical subsidy 已分配成本 [yǐ fēn pèi chénɡ běn] applied cost 已分配費(fèi)用 [yǐ fēn pèi fèi yònɡ] applied expense 以前年度 [yǐ qián nián dù] previous fiscal years 意外損壞 [yì wài sǔn huài] accidental damage 銀行利率 [yín hánɡ lì lǜ] bank rate 隱名合伙 [yǐn mínɡ hé huǒ] anonymous partner 應(yīng)付抵押款 [yīnɡ fù dǐ yā kuǎn] mortgage payable 應(yīng)付票據(jù) [yìnɡ fù piào jù] notes payable 應(yīng)付未付賬 [yìnɡ fù wèi fù zhànɡ] accounts payable 應(yīng)付賬款 [yìnɡ fù zhànɡ kuǎn] accounts payable 應(yīng)急費(fèi) [yìnɡ jí fèi] emergency expenses 應(yīng)計收益 [yìnɡ jì shōu yì] accrued income 應(yīng)納國庫款 [yīnɡ nà ɡuó kù kuǎn] payable to the national treasury 應(yīng)收款明細(xì)賬 [yīnɡ shōu kuǎn mínɡ xì zhànɡ] accounts receivable ledger 應(yīng)收票據(jù) [yīnɡ shōu piào jù] notes receivable 應(yīng)收未收賬 [yīnɡ shōu wèi shōu zhànɡ] accounts/overdue receivable 應(yīng)收賬款 [yīnɡ shōu zhànɡ kuǎn] accounts/overdue receivable 營業(yè)報告 [yínɡ yè bào ɡào] business report 營業(yè)費(fèi)用 [yínɡ yè fèi yònɡ] operating expense 營業(yè)收益 [yínɡ yè shōu yì] operating profit 營業(yè)外費(fèi)用 [yínɡ yè wài fèi yònɡ] non-operating/extra-operating expense 營業(yè)外收入 [yínɡ yè wài shōu rù] non-operating/extra-operating income 盈虧撥補(bǔ) [yínɡ kuī bō bǔ] appropriation of profit & loss 傭金收入 [yònɡ jīn shōu rù] commission income 永久性資產(chǎn) [yǒnɡ jiǔ xìnɡ zī chǎn] permanent assets 永續(xù)盤存 [yǒnɡ xù pán cún] book/continual inventory 用具 [yònɡ jù] implements 用料單 [yònɡ liào dān] bill for materials used 用品 [yònɡ pǐn] supplies 用品盤存 [yònɡ pǐn pán cún] inventory of supplies 用人費(fèi) [yònɡ rén fèi] personnel expenditure 用物費(fèi) [yònɡ wù fèi] material expenditure 郵電費(fèi) [yóu diàn fèi] postage; telephone & telegram fees 有形資本 [yǒu xínɡ zī běn] tangible capital 余額 [yú é] balance 余額式 [yú é shì] residual balance form 預(yù)付款 [yù fù kuǎn] advance charge/payment 預(yù)計成本 [yù jì chénɡ běn] estimated cost 預(yù)領(lǐng)經(jīng)費(fèi) [yù lǐnɡ jīnɡ fèi] advance funds 預(yù)算不敷法案 [yù suàn bú fū fǎ àn] budgetary deficiency bill 預(yù)算草案 [yù suàn cǎo àn] budget plan/draft 預(yù)算赤字 [yù suàn chì zì] budget deficit 預(yù)算法 [yù suàn fǎ] budget law 預(yù)算科目 [yù suàn kē mù] budgetary item 預(yù)算年度 [yù suàn nián dù] budget year 預(yù)算審議 [yù suàn shěn yì] budget examination 預(yù)支工資 [yù zhī ɡōnɡ zī] salary in advance; prepaid salary 原料 [yuán liào] raw materials 原料成本 [yuán liào chénɡ běn] material cost 原料分類賬 [yuán liào fēn lèi zhànɡ] raw materials ledger 原始成本 [yuán shǐ chénɡ běn] original cost 原始單據(jù) [yuán shǐ dān jù] original document/bill 原始賬簿 [yuán shǐ zhànɡ bù] original account book 員工福利 [yuán ɡōnɡ fú lì] employee benefits 員工借支 [yuán ɡōnɡ jiè zhī] advance to employees 月報 [yuè bào] monthly report 月分配數(shù) [yuè fēn pèi shù] monthly allotment 月計表 [yuè jì biǎo] monthly balance sheet 月結(jié) [yuè jié] monthly closing 運(yùn)輸費(fèi) [yùn shū fèi] shipping cost 運(yùn)送契約 [yùn sònɡ qì yuē] shipping contract 運(yùn)用賬戶 [yùn yònɡ zhànɡ hù] operate an account 雜項支出 [zá xiànɡ zhī chū] miscellaneous expense 再分配成本 [zài fēn pèi chénɡ běn] redistributed cost 再加工成本 [zài jiā ɡōnɡ chénɡ běn] reprocessing cost 再生產(chǎn) [zài shēnɡ chǎn] reproduction 在制品 [zài zhì pǐn] semi-processed goods 暫付款 [zàn fù kuǎn] temporary payment 暫記賬 [zàn jì zhànɡ] suspense/temporary account 造冊 [zào cè] compile a register 增建準(zhǔn)備 [zēnɡ jiàn zhǔn bèi] additional building reserve 增值 [zēnɡ zhí] increase of value 債權(quán) [zhài quán] claim 債權(quán)人 [zhài quán rén] creditor; debtee 債券溢價 [zhài quàn yì jià] premium on bonds 債券折價 [zhài quàn zhé jià] discount on bonds 債務(wù) [zhài wù] debt 債務(wù)人 [zhài wù rén] debtor 債主 [zhài zhǔ] creditor; debtee 漲價 [zhǎnɡ jià] mark-up 賬戶 [zhànɡ hù] account 賬戶名稱 [zhànɡ hù mínɡ chēnɡ] account title/item 賬面價值 [zhànɡ miàn jià zhí] book value 賬面盤存 [zhànɡ miàn pán cún] book/continual inventory 折耗 [zhé hào] depletion 折價 [zhé jià] discount 折舊 [zhé jiù] depreciation 折舊額 [zhé jiù é] depreciation allowance 折舊率 [zhé jiù lǜ] depreciation rate 整數(shù) [zhěnɡ shù] integer 正常折舊 [zhènɡ chánɡ zhé jiù] normal depreciation 正式收據(jù) [zhènɡ shì shōu jù] official receipt 政府赤字 [zhènɡ fǔ chì zì] government deficit 政府會計 [zhènɡ fǔ kuài jì] governmental accounting 政府機(jī)關(guān) [zhènɡ fǔ jī ɡuān] government bodies 政府支出 [zhènɡ fǔ zhī chū] government expenditure 證券 [zhènɡ quàn] securities 支出傳票 [zhī chū chuán piào] payment/disbursement voucher 支出憑單 [zhī chū pínɡ dān] payment/disbursement voucher 支付命令 [zhī fù mìnɡ lìnɡ] pay warrant 支票簿 [zhī piào bù] check/cheque book 職工保險金 [zhí ɡōnɡ bǎo xiǎn jīn] employee insurance fund 職工儲蓄金 [zhí ɡōnɡ chǔ xù jīn] employee savings fund 職工福利金 [zhí ɡōnɡ fú lì jīn] employee welfare fund 職工恤養(yǎng)金 [zhí ɡōnɡ xù yǎnɡ jīn] employee pension fund 直接成本 [zhí jiē chénɡ běn] direct cost 直接人工 [zhí jiē rén ɡōnɡ] direct labor 置裝費(fèi) [zhì zhuānɡ fèi] clothing allowance 制成零件分類賬 [zhì chénɡ línɡ jiàn fēn lèi zhànɡ] finished parts ledger 制造費(fèi) [zhì zào fèi] manufacturing expense 制造費(fèi)分類賬 [zhì zào fèi fēn lèi zhànɡ] manufacturing expense ledger 制造會計 [zhì zào kuài jì] manufacturing accounting 制造中成品 [zhì zào zhōnɡ chénɡ pǐn] goods being manufactured 質(zhì)押 [zhì yā] hypothecation 中人 [zhōnɡ rén] middle man 重置成本 [chónɡ zhì chénɡ běn] replacement cost 重置準(zhǔn)備 [chónɡ zhì zhǔn bèi] replacement reserve 主計長 [zhǔ jì zhǎnɡ] comptroller 主計法規(guī) [zhǔ jì fǎ ɡuī] accounting & statistical statutes 主計人員 [zhǔ jì rén yuán] accountants & statisticians 主計主任 [zhǔ jì zhǔ rèn] chief comptroller 主要成本 [zhǔ yào chénɡ běn] prime cost 主要附表 [zhǔ yào fù biǎo] main schedule 主要賬簿 [zhǔ yào zhànɡ bù] main account book 助理會計 [zhù lǐ kuài jì] accounting assistant 專戶存款 [zhuān hù cún kuǎn] special deposits account 轉(zhuǎn)換賬 [zhuǎn huàn zhànɡ] conversion account 轉(zhuǎn)移經(jīng)費(fèi) [zhuǎn yí jīnɡ fèi] transfer expenditure 轉(zhuǎn)移支出 [zhuǎn yí zhī chū] transfer expenditure 轉(zhuǎn)賬 [zhuǎn zhànɡ] transfer; transferring 轉(zhuǎn)賬傳票 [zhuǎn zhànɡ chuán piào] transfer voucher/slip 轉(zhuǎn)賬通知單 [zhuǎn zhànɡ tōnɡ zhī dān] account transfer memo 裝配成本 [zhuānɡ pèi chénɡ běn] assembly cost 裝配分類賬 [zhuānɡ pèi fēn lèi zhànɡ] assembly ledger 追加減預(yù)算 [zhuī jiā jiǎn yù suàn] reapportion the budget 追加預(yù)算 [zhuī jiā yù suàn] increase the budget 追減預(yù)算 [zhuī jiǎn yù suàn] decrease the budget 準(zhǔn)備金 [zhǔn bèi jīn] reserve fund 資本 [zī běn] capital 資本收益 [zī běn shōu yì] capital income/gains 資本賬戶 [zī běn zhànɡ hù] capital account 資產(chǎn) [zī chǎn] assets 資產(chǎn)負(fù)債表 [zī chǎn fù zhài biǎo] balance sheet 資產(chǎn)增值 [zī chǎn zēnɡ zhí] appreciation of fixed assets 資金周轉(zhuǎn)表 [zī jīn zhōu zhuǎn biǎo] working capital statement 資源 [zī yuán] resource 子女教育補(bǔ)助費(fèi) [zǐ nǚ jiào yù bǔ zhù fèi] education subsidy for dependents 總成本 [zǒnɡ chénɡ běn] total cost 總額 [zǒnɡ é] sum; total (amount) 總分類賬 [zǒnɡ fēn lèi zhànɡ] general ledger 總公司賬戶 [zǒnɡ ɡōnɡ sī zhànɡ hù] head office account 總計 [zǒnɡ jì] grand total 總決算賬戶 [zǒnɡ jué suàn zhànɡ hù] final account 總收入 [zǒnɡ shōu rù] gross earning/income; gross/total income 總數(shù) [zǒnɡ shù] sum; total (amount)總損益 [zǒnɡ sǔn yì] total of profit & loss 總賬 [zǒnɡ zhànɡ] ledger 總資產(chǎn) [zǒnɡ zī chǎn] total assets
accounting
?accounting ? accountant;bookkeeper財務(wù)～ financial accounting/成本～ cost accounting/～報表accounting statement/～電算化accounting computerization/～年度accounting year/～師accountant/～事務(wù)所accounting firm
高三復(fù)習(xí)網(wǎng)英漢詞典收錄370961條英漢翻譯詞條，基本涵蓋了全部常用英語單詞的釋義及用法，是英語學(xué)習(xí)的有利工具。