【正文】 de creditors 購貨客戶(應付賬款) 　　T (595)trade debtors 銷貨客戶(應收賬款) 　　T (596)trading profit and loss account 營業(yè)損益表 　　T (597)transfer price 轉(zhuǎn)讓價格 　　T (598)transit time 中轉(zhuǎn)時間 　　T (599)treasurership 財務長制度 　　T (600)trail balance 試算平衡表 　　T (601)turnover 營業(yè)額 　　U (602)uncalled share capital 未催繳股本 　　U (603)under capitalization 不足資本化 　　U (604)under or overabsorbed overhead 少吸收或多吸收的制造費用 　　U (605)uniform accounting 統(tǒng)一會計 　　U (606)uniform costing 統(tǒng)一成本計算 　　U (607)unissued share capital 未發(fā)行股本 　　V (608)value 價值 　　V (609)value added 增值 　　V (610)value analysis 價值分析 　　V (611)value for money audit 經(jīng)濟效益審計 　　V (612)vote 表決 　　V (613)voucher 憑證 　　W (614)waiting time 等候時間 　　W (615)waste 廢品(料) 　　W (616)wasting asset 遞耗資產(chǎn) 　　W (617)weighted average cost of capital 資本的加權(quán)平均成本 　　W (618)weighted average price 加權(quán)平均價格 　　W (619)with resource 有追索權(quán) 　　W (620)without recourse 無追索權(quán) 　　W (621)working capital 營運資本 　　W (622)writedown 減值 　　Z (623)zero base budgeting 零基預算 　　Z (624)zero coupon bond 無息債券 　　Z (625)Z score 破產(chǎn)預測計分法7 / 7　　國民經(jīng)濟、對外經(jīng)濟貿(mào)易 NATIONAL ECONOMY, FOREIGN ECONOMIC RELATIONS AND TRADE　　經(jīng)濟指標 economic indicators　　社會總產(chǎn)值 total product of society　　國民生產(chǎn)總值 GNP (Gross Domestic Product)　　國內(nèi)生產(chǎn)總值 GDP (Gross Domestic Product)　　人均國內(nèi)生產(chǎn)總值 GDP per capita　　工農(nóng)業(yè)總產(chǎn)值 gross output value of industry and agriculture　　國民收入 national ine　　購買力平價法 purchasing power parity　　財政收入 state revenue　　社會商品零售總額 total volume of retail sales　　社會零售物價總指數(shù) general retail price index　　百分點 percentage points　　八五劃劃 the 8th FiveYear Plan for National Economic and Social Development　　計劃經(jīng)濟 planned economy　　統(tǒng)購統(tǒng)銷 state monopoly over purchase and marketing　　市場經(jīng)濟 market economy　　指令性計劃 mandatory plan　　指導性計劃 guidance plan　　市場調(diào)節(jié) market regulation　　建立市場經(jīng)濟、法制、民主監(jiān)督和廉政三個機制 establish operational mechanisms of market economy, rule by law, democratic supervision and incorruptible government　　抓好農(nóng)業(yè)、交通能源、教育科技三個基礎(chǔ) stress priorities over agriculture, transportation and energy supply, education and science and technology　　實現(xiàn)產(chǎn)業(yè)結(jié)構(gòu)、生態(tài)環(huán)境和人口素質(zhì)三個優(yōu)化 optimize industrial structure, ecological environment and the quality of population　　第一、二、三產(chǎn)業(yè) primary, secondary and tertiary industries　　外向型經(jīng)濟 exportoriented economy　　創(chuàng)匯型企業(yè) foreign exchangeearning enterprise　　勞動密集型 labor intensive　　技術(shù)、智力、資本密集型 technology, knowledge or capital intensive　　高附加值的深加工 downstream processing with high addedvalue　　優(yōu)化資源配置 optimize allocation of resources　　生產(chǎn)力 productive forces　　生產(chǎn)資料 capital goods　　科研成果產(chǎn)業(yè)化 industrialization of research findings　　火炬計劃 Torch Plan　　技術(shù)入股 technology appraised as capital stock　　風險投資 venture investment/capital　　固定資產(chǎn)投資 investment in fixed assets　　折舊費 depreciation cost　　關(guān)系民生的產(chǎn)品 products vital to the people39。s equity 所有者權(quán)益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤Revenue 收入Sole proprietorship 獨資企業(yè)Solvency 清償能力Stabledollar assumption 穩(wěn)定貨幣假設Stockholders 股東Stockholders39。s livelihood　　供大于求 oversupply　　供不應求 short supply　　經(jīng)濟過熱 overheated economy　　抑制炒房地產(chǎn)熱 stem frenzied and speculative trading in the property market　　宏觀調(diào)控 macroeconomic control　　經(jīng)濟杠桿 economic levers　　產(chǎn)業(yè)政策 industrial policy　　財政, 稅收, 信貸，利率, 匯率 public financing, taxation, credit, interest rate, exchange rate　　提高經(jīng)濟效益 enhance economic performance/returns　　社會效益 social effect/returns　　實現(xiàn)持續(xù)、穩(wěn)定、協(xié)調(diào)的發(fā)展 bring about sustained, stable and coordinated development。棄我去者，昨日之日不可留亂我心者，今日之日多煩憂過急會計術(shù)語英漢對照 Accounting system 會計系統(tǒng)American Accounting Association 美國會計協(xié)會American Institute of CPAs 美國注冊會計師協(xié)會Audit 審計Balance sheet 資產(chǎn)負債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預測Certificate in Internal Auditing 內(nèi)部審計證書Certificate in Management Accounting 管理會計證書Certificate Public Accountant注冊會計師Cost accounting 成本會計External users 外部使用者Financial accounting 財務會計Financial Accounting Standards Board 財務會計準則委員會Financial forecast 財務預測Generally accepted accounting principles 公認會計原則Generalpurpose information 通用目的信息Government Accounting Office 政府會計辦公室Ine statement 損益表Institute of Internal Auditors 內(nèi)部審計師協(xié)會Institute of Management Accountants 管理會計師協(xié)會Integrity 整合性Internal auditing 內(nèi)部審計Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國內(nèi)收入署Internal users 內(nèi)部使用者Management accounting 管理會計Return of investment 投資回報Return on investment 投資報酬Securities and Exchange Commission 證券交易委員會Statement of cash flow 現(xiàn)金流量表Statement of financial position 財務狀況表Tax accounting 稅務會計Accounting equation 會計等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權(quán)人Deflation 通貨緊縮Disclosure 批露Expenses 費用Financial statement 財務報表Financial activities 籌資活動Goingconcern assumption 持續(xù)經(jīng)營假設Inflation 通貨膨漲Investing activities 投資活動Liabilities 負債Negative cash flow 負現(xiàn)金流量Operating activities 經(jīng)營活動Owne