【正文】 credit advice存款通知書。流通信用證circular note旅行支票city collection同城托收civil action民事訴訟claim索賠?；钇诖婵頲all in advance預(yù)收股款call in arrear催繳逾期股本call loan短期貸款callable bond可提前贖回債券callable capital通知即繳股本callable loan通知放款canceled bond已注銷債券cancellable lease可解除租約capacity level生產(chǎn)能力水平capacity limit生產(chǎn)能力極限capacity loading生產(chǎn)能力負(fù)荷capital adequacy ratio資本充足率capital adjustment account資本調(diào)整帳戶capital appraisal資本評(píng)估capital appreciation資本增值capital asset資本資產(chǎn)。承包擔(dān)保bid price投標(biāo)價(jià)格bid rate投標(biāo)價(jià)bilateral agreement雙邊協(xié)議bilateral arbitrage雙邊套匯bilateral assistance雙邊援助bill broker票據(jù)經(jīng)紀(jì)人bill clearing票據(jù)清算bill collection票據(jù)托收bill of estimate估價(jià)單bill of exchange匯票bill of export or import貨物進(jìn)出口報(bào)單black figure余額black market黑市blank account book空白賬簿blank credit空白信用匯票blank invoice空白發(fā)票blank receipt空白收據(jù)blind trust隱蔽信托block allocation整筆撥款bluechip corporation藍(lán)籌公司board lot手bond indenture債券信托契約bond insurance債券保險(xiǎn)bonded indebtedness擔(dān)保債務(wù)bonded store保稅倉(cāng)庫(kù)?？胀?。保釋擔(dān)保書bailee受托人bailer寄托人。背對(duì)背信用backtoback loan易幣貸款backtrack search追蹤查找backup后備。逾期未付款back order缺貨。s handbook會(huì)計(jì)師手冊(cè)accountant39。39。39。好accountant genaral 會(huì)計(jì)主任　　account balancde 結(jié)平的帳戶　　account bill 帳單　　account books 帳　　account classification 帳戶分類　　account current 往來(lái)帳　　account form of balance sheet 帳戶式資產(chǎn)負(fù)債表　　account form of profit and loss statement 帳戶式損益表　　account payable 應(yīng)付帳款　　account receivable 應(yīng)收帳款　　account of payments 支出表　　account of receipts 收入表　　account title 帳戶名稱，會(huì)計(jì)科目　　accounting year 或financial year 會(huì)計(jì)年度　　accounts payable ledger 應(yīng)付款分類帳　　Accounting period（會(huì)計(jì)期間）　　are related to specific time periods ,typically one year（通常是一年)　　資產(chǎn)負(fù)債表：balance sheet 可以不大寫b　　利潤(rùn)表： ine statements (or statements of ine)　　利潤(rùn)分配表：retained earnings　　現(xiàn)金流量表：cash flows部門的稱謂　　市場(chǎng)部Marketing　　銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）　　客戶服務(wù)　Customer Service ，例如客服員叫CSR，R for representative　　人事部 Human Resource　　行政部 Admin.　　財(cái)務(wù)部 Finance amp。s cheque　　銀行匯票 Bank draft　　信用卡 Credit card　　信用證保證金 L/C Guarantee deposits　　存出投資款 Refundable deposits　　短期投資 Shortterm investments　　股票 Shortterm investments stock　　債券 Shortterm investments corporate bonds　　基金 Shortterm investments corporate funds　　其他 Shortterm investments other　 短期投資跌價(jià)準(zhǔn)備 Shortterm investments falling price reserves　　應(yīng)收款 Account receivable　　應(yīng)收票據(jù) Note receivable　　銀行承兌匯票 Bank acceptance　　商業(yè)承兌匯票 Trade acceptance　　應(yīng)收股利 Dividend receivable　　應(yīng)收利息 Interest receivable　　應(yīng)收賬款 Account receivable　　其他應(yīng)收款 Other notes receivable　　壞賬準(zhǔn)備 Bad debt reserves　　預(yù)付賬款 Advance money　　應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable　　庫(kù)存資產(chǎn) Inventories　　物資采購(gòu) Supplies purchasing　　原材料 Raw materials　　包裝物 Wrappage　　低值易耗品 Lowvalue consumption goods　　材料成本差異 Materials cost variance　　自制半成品 SemiFinished goods　　庫(kù)存商品 Finished goods　　商品進(jìn)銷差價(jià) Differences between purchasing and selling price　　委托加工物資 Work in process outsourced　　委托代銷商品 Trust to and sell the goods on a mission basis　　受托代銷商品 Commissioned and sell the goods on a mission basis　　存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves　　分期收款發(fā)出商品 Collect money and send out the goods by stages　　待攤費(fèi)用 Deferred and prepaid expenses　　長(zhǎng)期投資 Longterm investment　　長(zhǎng)期股權(quán)投資 Longterm investment on stocks　　股票投資 Investment on stocks　　其他股權(quán)投資 Other investment on stocks　　長(zhǎng)期債權(quán)投資 Longterm investment on bonds　　債券投資 Investment on bonds　　其他債權(quán)投資 Other investment on bonds　　長(zhǎng)期投資減值準(zhǔn)備 Longterm investments depreciation reserves　　股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves　　債權(quán)投資減值準(zhǔn)備 Bcreditor39。 EQUITY　　資本 Capita　　實(shí)收資本(或股本) Paidup capital(or stock)　　實(shí)收資本 Paiclup capital　　實(shí)收股本 Paidup stock　　已歸還投資 Investment Returned　　公積　　資本公積 Capital reserve　　資本(或股本)溢價(jià) Cpital(or Stock) premium　　接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve　　股權(quán)投資準(zhǔn)備 Stock right investment reserves　　撥款轉(zhuǎn)入 Allocate sums changeover in　　外幣資本折算差額 Foreign currency capital　　其他資本公積 Other capital reserve　　盈余公積 Surplus reserves　　法定盈余公積 Legal surplus　　任意盈余公積 Free surplus reserves　　法定公益金 Legal public welfare fund　　儲(chǔ)備基金 Reserve fund　　企業(yè)發(fā)展基金 Enterprise expension fund　　利潤(rùn)歸還投資 Profits capitalizad on return of investment　　利潤(rùn) Profits　　本年利潤(rùn) Current year profits　　利潤(rùn)分配 Profit distribution　　其他轉(zhuǎn)入 Other chengeover in　　提取法定盈余公積 Withdrawal legal surplus　　提取法定公益金 Withdrawal legal public welfare funds　　提取儲(chǔ)備基金 Withdrawal reserve fund　　提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion　　提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers39。s fee會(huì)計(jì)師費(fèi)accountant39。累積折舊accumulated earnings累計(jì)收益accumulated error累計(jì)誤差accumulated fund累積基金accumulated ine累計(jì)收益accumulated profit累計(jì)利潤(rùn)B ShareB股baby bond小額債券back charge決算后費(fèi)用back duty欠稅,補(bǔ)繳稅款back freight退貨運(yùn)費(fèi)back money拖欠款。轉(zhuǎn)接式信用。無(wú)效所有權(quán)badges of trade交易標(biāo)志bail bond保釋擔(dān)保。結(jié)存bear拋空投機(jī)。壓價(jià)風(fēng)潮bear covering補(bǔ)空bear drive賣空潮bear market市價(jià)疲軟bear operation賣空行為bid deposit投標(biāo)押金bid guarantee投標(biāo)擔(dān)保。電表訂單cable rate電匯匯率cable transfer電匯call deposit通知存款。借據(jù)cessation of business停業(yè)cession轉(zhuǎn)讓財(cái)產(chǎn)權(quán)益chain banking連鎖銀行業(yè)務(wù)chain discount連鎖折扣chain index連鎖指數(shù)check and balance互相制衡check mitee稽核委員會(huì)check list核對(duì)項(xiàng)目清單check mark核對(duì)符號(hào)check price限價(jià)check programme檢查程序cheque account支票賬戶circular for confirmation通函確認(rèn)circular letter of credit循環(huán)信用證。結(jié)算差額close end固定金額closing結(jié)賬。借記。遞耗資產(chǎn)deposit存款。直接支付成本direct quotation直接報(bào)價(jià)direct subsidy直接補(bǔ)貼directory file目錄文件disbursement insurance船舶費(fèi)用保險(xiǎn)disbursement voucher付款憑證disclosure of interest權(quán)益披露discount on bond債券折價(jià)discount operation貼現(xiàn)操作discounted cash flow折現(xiàn)現(xiàn)金流量discounted payback method折現(xiàn)回收期法discretionary variable cost酌量變動(dòng)成本discriminant analysis差別分析。憑證documentary acceptance跟單承兌documentary draft跟單匯票dollar overhang美元過(guò)剩domestic lo