【正文】 advertising staff 廣告工作人員adviser 法律顧問airlines sales representative 航空公司定座員airlines staff 航空公司職員application engineer 應(yīng)用工程師assistant manager 副經(jīng)理bond analyst 證券分析員bond trader 證券交易員business controller 業(yè)務(wù)主任business manager 業(yè)務(wù)經(jīng)理buyer 采購(gòu)員cashier 出納員chemical engineer 化學(xué)工程師civil engineer 土木工程師clerk typist2010年會(huì)計(jì)實(shí)務(wù)英語(yǔ)指導(dǎo)：如何做開支預(yù)算Setting up a budget can be a daunting task. There is no reason to be intimidated by this process. Once you have set up your budget you can easily see where your money is going and how much you have left to save and spend. Just follow these seven easy steps. 　　建立預(yù)算讓人心悸，但不能被困難嚇倒。一旦建立了預(yù)算，你就能清楚地看清你的錢財(cái)流向、存下了多少?！　?. Determine Your Ine 確定你的收入　　You need to know how much money you will have each month to meet your expenses. If you are starting a new job you may want to use a payroll calculator to determine how much money you will bring home each month. You may be surprised at the figure.　　你需要先知道你一月能賺回多少錢。這個(gè)數(shù)字可能讓你震驚哦。你也應(yīng)該把每月存錢書目算進(jìn)去，為自己“付賬”理所應(yīng)當(dāng)放在第一位?！　etermine Your Variable Expenses 確定你的可變開銷　　After you have listed your fixed expenses you will want to determine the amount that you spend on variable expenses. These items may include your groceries， eating out， clothing and entertainment. These are also considered variable because you can cut back on how much you spend on these categories if you need to. You can determine what you spend by reviewing the last two or three months of your transactions in each category.　　把固定開銷都列好之后，開始決定每月的可變開銷。這些列為可變是因?yàn)橐坏┬枰?jié)省開支，這一類支出是可以改變的?！　ompare Your Expenses to Your Ine 將收支進(jìn)行比較　　Ideally you should create a budget where your outgoing expenses match your ine. If you assign every dollar a specific place this is called a zerodollar budget. If your amounts do not match you will need to adjust accordingly. You may need to scale back on your variable expenses. If you have extra money at the end of the month，reward yourself by putting that money directly into savings. If you have cut back significantly on your variable expenses and still can not meet your fixed expenses you will need to find ways to change your fixed expenses. 理想情況為收支平衡。（即，預(yù)先確定每項(xiàng)支出金額，一旦金額花完，本月停止該項(xiàng)消費(fèi)。如果月底有結(jié)余，將它存起來(lái)，作為對(duì)自己的獎(jiǎng)勵(lì)?！　rack Your Expenses 跟蹤開銷情況　　After you have set up your budget you need to track your expenses in each category. You can do this with budgeting software，on Quicken or Microsoft Money or on a ledger sheet. You should have an estimate of what you have in each category at all times. This will help to prevent your from overspending. If you sit down for a few minutes each day you will find that you spend less time then you would if you put it all off until the end.　　一旦建立預(yù)算，你需要追蹤各項(xiàng)支出情況。你需要隨時(shí)對(duì)每項(xiàng)支出余額心中有數(shù)，這能防止你過(guò)度消費(fèi)?！　valuate Your Budget 評(píng)估你的預(yù)算　　After you have followed your budget for a month you may find that you can cut back in a few areas，while you need more money in others. You should keep tweaking your budget until it works for you. You can evaluate at the end of every month and make changes according to the expenses in the uping month as well.　　按照預(yù)算過(guò)了一個(gè)月以后，你可能覺得有的地方可以削減一些開支，有的地方要多花一些錢。你可以每個(gè)月對(duì)你的預(yù)算進(jìn)行評(píng)估，對(duì)下月預(yù)算做出改動(dòng)。(88)calledupcapital 　　C生產(chǎn)能力(90)capacity生產(chǎn)能力比率(91)capital 　　Cassetsmodel 　　Cmitment 　　Cemployed 　　Cexpenditure 　　Cexpenditure資本支出核準(zhǔn)(97)capitalcontrol 　　Cexpenditure資本支出申請(qǐng)(99)capitalplanning 　　Cgain 　　Cinvestment資本投資評(píng)估(102)capital資本保全(103)capitalplanning 　　Csurplus 　　Cturnover 　　C記錄卡(107)cash 　　Caccount 　　Cbook 　　Ccow 　　Cflow 　　Cdiscounted 　　Cflow現(xiàn)金流量預(yù)算(114)cashstatement 　　Cledger 　　Climit 　　C現(xiàn)時(shí)成本會(huì)計(jì)(118)center 　　Ctime 　　Centity 　　C支票(122)cheque支票登記薄(123)coin零錢分類(124)classification 　　Ccard 　　C代碼(127)mitment承諾確認(rèn)會(huì)計(jì)(128)mon共同成本(129)panyby有限擔(dān)保責(zé)任公司 Bloan 　　Baccounting 　　Bdebts 　　Bdebts壞帳比率(53)bank銀行手續(xù)費(fèi)(54)bank銀行透支(55)bank銀行存款調(diào)節(jié)表(56)bank銀行對(duì)賬單(57)bankruptcy 　　Bof分?jǐn)偦A(chǔ)(59)batch 　　Bcosting 　　Bfactor 　　B賬單(63)billexchange 　　Bof提單(65)billmaterials 　　Bpayable 　　Breceivable 　　Bcard 　　B紅利(70)bookkeeping 　　Bclassification 　　Bchart 　　Bpoint 　　Btime 　　B預(yù)算(76)budget預(yù)算中心(77)budgetallowance 　　Bmanual 　　Bperiod 　　Bcontrol 　　Bcapacity 　　B制造費(fèi)用(83)business經(jīng)營(yíng)中心(84)business營(yíng)業(yè)個(gè)體(85)business經(jīng)營(yíng)單位 　　Bmanagement 　　B副產(chǎn)品 A作業(yè)基礎(chǔ)成本計(jì)算(2)absorbed已吸收制造費(fèi)用 　　Acosting(4)account 　　Apostulate 　　Aseries會(huì)計(jì)公告文件(7)accounting會(huì)計(jì)計(jì)價(jià)(8)account承銷清單 　　Aconcept 　　A會(huì)計(jì)職業(yè)(11)accountant 　　A會(huì)計(jì)(13)agency代理成本(14)accounting會(huì)計(jì)基礎(chǔ)(15)accounting會(huì)計(jì)手冊(cè)(16)accounting會(huì)計(jì)期間(17)accounting會(huì)計(jì)方針(18)accountingof會(huì)計(jì)報(bào)酬率(19)accountingdate 　　Areference會(huì)計(jì)參照期間(21)accrual應(yīng)計(jì)概念(22)accrual應(yīng)計(jì)費(fèi)用(23)acidration 　　A購(gòu)置(25)acquisition收購(gòu)會(huì)計(jì)(26)activityaccounting 　　Aevents 　　Aexpenses 　　Anote 　　A攤銷(31)analytical分析性檢查(32)annualcost 　　Areportaccounts 　　Acost 　　Aaccount 　　Aof公司章程細(xì)則(37)assets 　　Acover 　　Avalueshare 　　Apany 　　Astandard未付賬單，未結(jié)算賬目　　outstanding account　　貸方賬項(xiàng)　　credit account　　借方賬項(xiàng)　　debtor account　　應(yīng)付賬　　account payable　　應(yīng)收賬　　account receivable　　新交易||新賬　　new account　　未決賬||老賬　　old account　　現(xiàn)金賬　　cash account　　流水賬　　running account　　暫記賬||未定賬　　suspense account　　逾期賬款，過(guò)期未付賬款||延滯賬　　overdue account||pastdue account　　雜項(xiàng)賬戶　　sundry account　　詳細(xì)賬單||明細(xì)表　　detail account　　壞賬　　bad account　　會(huì)計(jì)項(xiàng)目　　title of account　　會(huì)計(jì)薄||賬薄　　accountbook　　營(yíng)業(yè)報(bào)告書||損益計(jì)算表　　account of business||business report　　借貸細(xì)賬||交驗(yàn)賬 　　account rendered　　明細(xì)賬　　account stated　　與... 銀行開立一戶頭　　to open an account with　　與……繼續(xù)交易，與……有賬務(wù)往來(lái)　　to keep account with　　繼續(xù)記賬　　to keep account　　與……有交易　　to have an account with　　作成會(huì)計(jì)賬||有往來(lái)賬項(xiàng)　　to make out an account with　　清算||清理債務(wù)　　to make up an account　　與……停止交易　　to close one39。s account　　先付……　　to pay on account　　代理某人||為某人　　on one39。s own account　　由某人收益并負(fù)風(fēng)險(xiǎn)