財(cái)務(wù)術(shù)語中英文對照大全-文庫吧
2025-07-19 06:52 本頁面
【正文】 Journal工作底稿 Worksheet調(diào)整分錄 Adjusting entries結(jié)賬 Closing entries三、現(xiàn)金與應(yīng)收賬款現(xiàn)金 Cash銀行存款 Cash in bank庫存現(xiàn)金 Cash in hand流動(dòng)資產(chǎn) Current assets償債基金 Sinking fund定額備用金 Imprest petty cash支票 Check(cheque)銀行對賬單 Bank statement銀行存款調(diào)節(jié)表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check應(yīng)付憑單 Vouchers payable應(yīng)收賬款 Account receivable應(yīng)收票據(jù) Note receivable起運(yùn)點(diǎn)交貨價(jià) shipping point目的地交貨價(jià) destination point商業(yè)折扣 Trade discount現(xiàn)金折扣 Cash discount銷售退回及折讓 Sales return and allowance壞賬費(fèi)用 Bad debt expense備抵法 Allowance method備抵壞賬 Bad debt allowance損益表法 Ine statement approach資產(chǎn)負(fù)債表法 Balance sheet approach賬齡分析法 Aging analysis method直接沖銷法 Direct writeoff method帶息票據(jù) Interest bearing note不帶息票據(jù) Noninterest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note貼現(xiàn) Discount背書 Endorse拒付費(fèi) Protest fee 四、存貨存貨 Inventory商品存貨 Merchandise inventory產(chǎn)成品存貨 Finished goods inventory在產(chǎn)品存貨 Work in process inventory原材料存貨 Raw materials inventory起運(yùn)地離岸價(jià)格 shipping point目的地抵岸價(jià)格 destination寄銷 Consignment寄銷人 Consignor承銷人 Consignee定期盤存 Periodic inventory永續(xù)盤存 Perpetual inventory購貨 Purchase購貨折讓和折扣 Purchase allowance and discounts存貨盈余或短缺 Inventory overages and shortages分批認(rèn)定法 Specific identification加權(quán)平均法 Weighted average先進(jìn)先出法 Firstin, firstout or FIFO后進(jìn)先出法 Lostin, firstout or LIFO移動(dòng)平均法 Moving average成本或市價(jià)孰低法 Lower of cost or market or LCM市價(jià) Market value重置成本 Replacement cost可變現(xiàn)凈值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售價(jià)格法 Retail method成本率 Cost ratio五、長期投資長期投資 Longterm investment長期股票投資 Investment on stocks長期債券投資 Investment on bonds成本法 Cost method權(quán)益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股權(quán)登記日 Date of record除息日 Exdivi
法律信息相關(guān)推薦
鄂ICP備17016276號(hào)-1