时间:2019-02-18 作者:英语课 分类:实用英语


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。
n.详细目录,存货清单
  • Some stores inventory their stock once a week.有些商店每周清点存货一次。
  • We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。
标签: 财会名词
学英语单词
adsorption chromatography
Aguas Zarcas
Aimargues
air feeder
Alleppey
Almen extreme pressure lubricant testing machine
annuniciator
ASCB
barley sugar
beddy-bye(s)
Bethnal Green
blueing process
body-snatcher
broad-brim
Bulbophyllum reptans
carcelle
celery leaf spot
certificate of bank balances
charge position
Computing Surface
curriculums
Dali City
dress-coated
eight-year study
Eun.
extramaster
follow ... inclinations
free-electron laser
fringe setae
frontierlands
gauze kerchief
girals
graverobbers
griddlecakes
higher-ranked
index of scanning helix
keel clearance
Korean Strait
Lented
LF reject
lienomycin
llano
low potential metal
lumped parameter circulator
macroamylasemic
melting speed ratio
mode of deformation
mother-of-thousands
Mount's Bay
non riparian
nonrefugee
north-easterners
Old Pretender
oligodotia
Oloiserri
organouranium compound
passive incontinence
ping-pong buffer
plain module board
planimetric line
plate cylinder
poker coordinates
prefacive
pulpitis
rairoad engineering
range span
record-collector
Rhododendron hukwangense
salween r.
segled card
Selma chalk
shock position
sounding device
stauntonin
stores fund
supernutrition
surirella voigtii
surplus
Suzuka-tōge
swr indicator
syndrome of stagnated gallbladder qi with disturbing phlegm
Sāngla
tetrahedral angle
thermoperiodicity
transverse occipital sulcus
trond
tub-fast
tummy crunch
Turbellaria
two-pence piece
ultra-high-speed lift
unhele
unobservable quantity
unsety
variable quadri-correlator
vicchio
wavefront advance
wet-bulbs
Wohlhynian fever
wtnh
Xuan Duong
zonary placentation