财会名词汉英对照之二
英语课
(3)现金与应收帐款
现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
支票 Check(cheque)
银行对帐单 Bank statement
银行存款调节表 Bank reconciliation 1 statement
在途存款 Outstanding deposit
在途支票 Outstanding check
应付凭单 Vouchers 2 payable 3
应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping 4 point
目的地交货价 F.O.B destination point
商业折扣 Trade discount
现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法 Allowance method
备抵坏帐 Bad debt allowance
损益表法 Income statement approach
资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
带息票据 Interest bearing note
不带息票据 Non-interest bearing note
出票人 Maker 5
受款人 Payee
本金 Principal
利息 率 Interest rate
到期日 Maturity 6 date
本票 Promissory note
贴现 Discount
背书 Endorse 7
拒付费 Protest fee
4)存货
存货 Inventory 8
商品 存货 Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in process inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
寄销 Consignment
寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
永续盘存 Perpetual inventory
购货 Purchase
购货折让和折扣 Purchase allowance and discounts
存货盈余或短缺 Inventory overages and shortages
分批认定法 Specific identification
加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
市价 Market value
重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio
n.和解,和谐,一致
- He was taken up with the reconciliation of husband and wife.他忙于做夫妻间的调解工作。
- Their handshake appeared to be a gesture of reconciliation.他们的握手似乎是和解的表示。
n.凭证( voucher的名词复数 );证人;证件;收据
- These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。
- This time we were given free vouchers to spend the night in a nearby hotel. 这一次我们得到了在附近一家旅馆入住的免费券。 来自英语晨读30分(高二)
adj.可付的,应付的,有利益的
- This check is payable on demand.这是一张见票即付的支票。
- No tax is payable on these earnings.这些收入不须交税。
n.船运(发货,运输,乘船)
- We struck a bargain with an American shipping firm.我们和一家美国船运公司谈成了一笔生意。
- There's a shipping charge of £5 added to the price.价格之外另加五英镑运输费。
n.制造者,制造商
- He is a trouble maker,You must be distant with him.他是个捣蛋鬼,你不要跟他在一起。
- A cabinet maker must be a master craftsman.家具木工必须是技艺高超的手艺人。
n.成熟;完成;(支票、债券等)到期
- These plants ought to reach maturity after five years.这些植物五年后就该长成了。
- This is the period at which the body attains maturity.这是身体发育成熟的时期。
vt.(支票、汇票等)背书,背署;批注;同意
- No one is foolish enough to endorse it.没有哪个人会傻得赞成它。
- I fully endorse your opinions on this subject.我完全拥护你对此课题的主张。
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财会名词