【正文】 de creditors 購(gòu)貨客戶(應(yīng)付賬款) 　　T (595)trade debtors 銷貨客戶(應(yīng)收賬款) 　　T (596)trading profit and loss account 營(yíng)業(yè)損益表 　　T (597)transfer price 轉(zhuǎn)讓價(jià)格 　　T (598)transit time 中轉(zhuǎn)時(shí)間 　　T (599)treasurership 財(cái)務(wù)長(zhǎng)制度 　　T (600)trail balance 試算平衡表 　　T (601)turnover 營(yíng)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(fèi)用 　　U (605)uniform accounting 統(tǒng)一會(huì)計(jì) 　　U (606)uniform costing 統(tǒng)一成本計(jì)算 　　U (607)unissued share capital 未發(fā)行股本 　　V (608)value 價(jià)值 　　V (609)value added 增值 　　V (610)value analysis 價(jià)值分析 　　V (611)value for money audit 經(jīng)濟(jì)效益審計(jì) 　　V (612)vote 表決 　　V (613)voucher 憑證 　　W (614)waiting time 等候時(shí)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(jià)格 　　W (619)with resource 有追索權(quán) 　　W (620)without recourse 無(wú)追索權(quán) 　　W (621)working capital 營(yíng)運(yùn)資本 　　W (622)writedown 減值 　　Z (623)zero base budgeting 零基預(yù)算 　　Z (624)zero coupon bond 無(wú)息債券 　　Z (625)Z score 破產(chǎn)預(yù)測(cè)計(jì)分法7 / 7　　國(guó)民經(jīng)濟(jì)、對(duì)外經(jīng)濟(jì)貿(mào)易 NATIONAL ECONOMY, FOREIGN ECONOMIC RELATIONS AND TRADE　　經(jīng)濟(jì)指標(biāo) economic indicators　　社會(huì)總產(chǎn)值 total product of society　　國(guó)民生產(chǎn)總值 GNP (Gross Domestic Product)　　國(guó)內(nèi)生產(chǎn)總值 GDP (Gross Domestic Product)　　人均國(guó)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(guó)民收入 national ine　　購(gòu)買力平價(jià)法 purchasing power parity　　財(cái)政收入 state revenue　　社會(huì)商品零售總額 total volume of retail sales　　社會(huì)零售物價(jià)總指數(shù) general retail price index　　百分點(diǎn) percentage points　　八五劃劃 the 8th FiveYear Plan for National Economic and Social Development　　計(jì)劃經(jīng)濟(jì) planned economy　　統(tǒng)購(gòu)統(tǒng)銷 state monopoly over purchase and marketing　　市場(chǎng)經(jīng)濟(jì) market economy　　指令性計(jì)劃 mandatory plan　　指導(dǎo)性計(jì)劃 guidance plan　　市場(chǎng)調(diào)節(jié) market regulation　　建立市場(chǎng)經(jīng)濟(jì)、法制、民主監(jiān)督和廉政三個(gè)機(jī)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(gè)基礎(chǔ) stress priorities over agriculture, transportation and energy supply, education and science and technology　　實(shí)現(xiàn)產(chǎn)業(yè)結(jié)構(gòu)、生態(tài)環(huán)境和人口素質(zhì)三個(gè)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(jì) exportoriented economy　　創(chuàng)匯型企業(yè) foreign exchangeearning enterprise　　勞動(dòng)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(jì)劃 Torch Plan　　技術(shù)入股 technology appraised as capital stock　　風(fēng)險(xiǎn)投資 venture investment/capital　　固定資產(chǎn)投資 investment in fixed assets　　折舊費(fèi) 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(rùn)Revenue 收入Sole proprietorship 獨(dú)資企業(yè)Solvency 清償能力Stabledollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholders39。s livelihood　　供大于求 oversupply　　供不應(yīng)求 short supply　　經(jīng)濟(jì)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(jì)杠桿 economic levers　　產(chǎn)業(yè)政策 industrial policy　　財(cái)政, 稅收, 信貸，利率, 匯率 public financing, taxation, credit, interest rate, exchange rate　　提高經(jīng)濟(jì)效益 enhance economic performance/returns　　社會(huì)效益 social effect/returns　　實(shí)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(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照 Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificate in Management Accounting 管理會(huì)計(jì)證書Certificate Public Accountant注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則Generalpurpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Ine statement 損益表Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)anagement accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資報(bào)酬Securities and Exchange Commission 證券交易委員會(huì)Statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)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(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial activities 籌資活動(dòng)Goingconcern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owne