Mortgage Mortgage Lender Mortgage
D Mortagagemortgagelender Z Cash Mortgage Szh 1 Mortgage Mortgage Lender 财务术语:中英文对照 _守一_中华会计网校博客
D Mortagagemortgagelender Z Cash Mortgage Szh 1 Mortgage Mortgage Lender
lance sheet 資產負債表 bank account 銀行賬戶 bank balance 銀行結存 bank charge 銀行手續費 bank deposit 銀行存款 bank discount 銀行貼現 bank draft 銀行匯票 bank loan 銀行借款 bank overdraft 銀行透支 bankers acceptance 銀行承兌 bankruptcy 破產 bearer 持票人 beneficiary 受益人 bequest 遺產 bill 票據 bill of exchange 匯票 bill of lading 提單 bills discounted 貼現票據 bills payable 應付票據 bills receivable 應收票據 board of directors 董事會 bonds 債券 bonus 紅利 book value 賬面價值 bookkeeper 簿記員 bookkeeping 簿記 branch office general ledger 支店往來賬戶 broker 經紀人 brought down 接前 brought forward 接上頁 budget 預算 by-product 副產品 by-product sales 副產品銷售 capital 股本 capital income 資本收益 capital outlay 資本支出 capital stock 股本 capital stock certificate 股票 carried down 移後 carried forward 移下頁 cash 現金 cash account 現金賬戶 cash in bank 存銀行現金 cash on delivery 交貨收款 cash on hand 庫存現金 cash payment 現金支付 cash purchase 現購 cash sale 現沽 cashier 出納員 cashiers check 本票 certificate of deposit 存款單折 certificate of indebtedness 借據 certified check 保付支票 certified public accountant 會計師 charges 費用 charge for remittances 匯水手續費 charter 營業執照 chartered accountant 會計師 chattles 動產 check 支票 che stub 支票存根 closed account 己結清賬戶 closing 結算 closing entries 結賬紀錄 closing stock 期末存貨 closing the book 結賬 columnar journal 多欄日記賬 combination 聯合 commission 佣金 commodity 商品 common stock 普通股 company 公司 compensation 賠償 compound interest 複利 consignee 承銷人 consignment 寄銷 consignor 寄銷人 consolidated balance sheet 合併資產負債表 consolidated profit and loss account 合併損益表 consolidation 合併 construction cost 營建成本 construction revenue 營建收入 contract 合同 control account 統制賬戶 copyright 版權 corporation 公司 cost 成本 cost accounting 成本會計 cost of labour 勞工成本 cost of production 生產成本 cost of manufacture 製造成本 cost of sales 銷貨成本 cost price 成本價格 credit 貸方 credit note 收款通知單 creditor 債權人 crossed check 橫線支票 current account 往來活期賬戶 current asset 流動資產 current liability 流動負債 current profit and loss 本期損益 debit 借方 debt 債務 debtor 債務人 deed 契據 deferred assets 遞延資產 deferred liabilities 遞延負債 delivery 交貨 delivery expense 送貨費 delivery order 出貨單 demand draft 即期匯票 demand note 即期票據 demurrage charge 延期費 deposit 存款 deposit slip 存款單 depreciation 折舊 direct cost 直接成本 direct labour 直接人工 director 董事 discount 折扣 discount on purchase 進貨折扣 discount on sale 銷貨折扣 dishonoured check 退票 dissolution 解散 dividend 股利 dividend payable 應付股利 documentary bill 押匯匯票 documents 單據 double entry bookkeeping 複式簿記 draft 匯票 drawee 付款人 drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 稅捐 earnings 業務收益 endorser 背書人 entertainment 交際費 enterprise 企業 equipment 設備 estate 財產 estimated cost 估計成本 estimates 概算 exchange 兌換 exchange loss 兌換損失 expenditure 經費 expense 費用 extension 延期 face value 票面價值 factor 代理商 fair value 公平價值 financial statement 財務報表 financial year 財政年度 finished goods 製成品 finished parts 製成零件 fixed asset 固定資產 fixed cost 固定成本 fixed deposit 定期存款 fixed expense 固定費用 foreman 工頭 franchise 專營權 freight 運費 funds 資金 furniture and fixture 傢俬及器具 gain 利益 general expense 總務費用 general ledger 總分類賬 goods 貨物 goods in transit 在運貨物 goodwill 商譽 government bonds 政府債券 gross profit 毛利 guarantee 保證 guarantor 保證人 idle time 停工時間 import duty 進口稅 income 收入 income tax 所得稅 income from joint venture 合營收益 income from sale of assets 出售資產收入 indirect cost 間接成本 indirect expense 間接費用 indirect labour 間接人工 indorsement 背書 installment 分期付款 insurance 保險 intangible asset 無形資產 interest 利息 interest rate 利率 interest received 利息收入 inter office account 內部往來 intrinsic value 內在價值 inventory 存貨 investment 投資 investment income 投資收益 invoice 發票 item 項目 job 工作 job cost 工程成本 joint venture 短期合伙 journal 日記賬 labour 人工 labour cost 人工成本 land 土地 lease 租約 leasehold 租約 ledger 分類賬 legal expense 律師費 letter of credit 信用狀 liability 負債 limited company 有限公司 limited liability 有限負債 limited partnership 有限合夥 liquidation 清盤 loan 借款 long term liability 長期負債 loss 損失 loss on exchange 兌換損失 machinery equipment 機器設備 manufacturing expense 製造費用 manufacturing cost 製造成本 market price 市價 materials 原村料 material requisition 領料單 medical fee 醫藥費 merchandise 商品 miscellaneous expense 雜項費用 mortgage 抵押 mortgagor 抵押人 mortgagee 承押人 movable property 動產 net amount 淨額 net asset 資產淨額 net income 淨收入 net loss 淨虧損 net profit 純利 net value 淨值 notes 票據 notes payable 應付票據 notes receivable 應收票據 opening stock 期初存貨 operating expense 營業費用 order 訂單 organization expense 開辦費 original document 原始單據 outlay 支出 output 產量 overdraft 透支 opening stock 期初存貨 operating expense 營業費用 order 訂單 organization expense 開辦費 original document 原始單據 outlay 支出 output 產量 overdraft 透支 quotation 報價 rate 比率 raw material 原料 rebate 回扣 receipt 收據 receivable 應收款 recoup 補償 redemption 償還 refund 退款 remittance 匯款 rent 租金 repair 修理費 reserve 準備 residual value 剩餘價值 retailer 零售商 returns 退貨 revenue 收入 salary 薪金 sales 銷貨 sale return 銷貨退回 sale discount 銷貨折扣 salvage 殘值 sample fee 樣品 scrap 廢料 scrap value 殘餘價值 securities 證券 security 抵押品 selling commission 銷貨佣金 selling expense 銷貨費用 selling price 售價 share capital 股份 share certificate 股票 shareholder 股東 short term loan 短期借款 sole proprietorship 獨資 spare parts 配件 standard cost 標準成本 stock 存貨 stocktake 盤點 stock sheet 存貨表 subsidies 補助金 sundry expense 雜項費用 supporting document 附表 surplus 盈餘 suspense account 暫記賬戶 taxable profit 可徵稅利潤 tax 稅捐 temporary payment 暫付款 temporary receipt 暫收款 time deposit 定期存款 total 合計 total cost 總成本 trade creditor 進貨客戶 trade debtor 銷貨客戶 trademark 商標 transaction 交易 transfer 轉賬 transfer voucher 轉賬傳票 transportation 運輸費 travelling 差旅費 trial balance 試算表 trust 信託 turnover 營業額 unappropriated surplus 未分配盈餘 unit cost 單位成本 unlimited company 無限公司 unlimited liability 無限責任 unpaid dividend 未付股利 valuation 估價 value 價值 vendor 賣主 voucher 傳票 wage rate 工資率 wage 工資 wage allocation sheet 工資分配表 warehouse receipt 倉庫收據 welfare expense 褔利費 wear and tear 秏損 work order 工作通知單 year end 年結 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 - cashier‘s 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 securities 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 doubtful 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 material 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 Project 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 fixed 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 liabilities 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 within 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 liabilities 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 Profit 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 Profit 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 converted 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 Capital 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 reserve - 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-operating 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 1.交易性金融资产 Trading financial assets 2.一年内到期的非流动资产 non-current asset（expire in a year） 3.可供出售的金融资产 available-for-sale financial assets（AFS） 4.持有至到期投资 held-to-maturity investment （HTM） 5.生产性生物资产 capitalized Biological assets 6.开发支出 R&D expense （research and development） 7.专项应付款 专项accounts payable 8.预计负债 accrued liability 9.库存股 treasury stock 10.资产减值损失 Assets Impairment loss 11.对联合企业和合营企业的投资收益 investment income of joint-venture and partnership 12.非流动资产处置损失 disposal loss on non-current liability 13.基本每股收益 basic EPS（earnings per share） 14.稀释每股收益 diluted EPS（earnings per share） 15.非流动负债 non-current liability 财务英语词汇 face value 面值；票面价值 facility letter 提供贷款通知书；贷款确认书 Fact Book 19XX 《19XX股市资料》 Fact Sheet 《股市资料》 factor analysis 因素分析 factor cost 要素成本；生产要素成本 factor market 生产要素市场 factor of production 生产要素 factor price 要素价格；生产要素价格 factor system 因素计算法 factoring company 代理融通公司；代理收帐公司 facultative reinsurance business 临时再保险业务 Faculty of Actuaries of Scotland 苏格兰精算师学院 fair dealing 公平交易 fair market value 公平市值
xD Mortagagemortgagelender Z Cash Mortgage Szh 1 Mortgage Mortgage Lender 财务术语:中英文对照 _守一_中华会计网校博客 o p Mortgage Mortgage Lender Mortgage Mortgage Lender Lender
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