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楼主: haozi1900

财务小知识--财务英语英汉对照表

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 楼主| 发表于 2016-9-1 14:20:12 | 显示全部楼层
liquidity ratio流动性比率
labeled price标价
labor工人
labor budget人工预算
labor cost人工成本
labor cost audit人工成本审计
labor efficiency劳动效率,人工效率
labor efficiency variance人工效率差异
labor hour工时
labor hour method人工小时法
labor hour rate人工小时率
labor income劳动收入,劳动收益
labor in process在制人工
labor intensive人工密集
labor rate variance人工工资率差异
labor standard人工定额,人工标准
labor time variance人工工时差异
labor turnover工人流转率
labor variance人工差异
lag滞后,时差
lagged relationship滞后关系
lagging indicator滞后指标
laity外行人
lame duck无力偿债者,投机失败者;无活力企业,无力经营企业
land土地,地产
land and building土地和建筑物,房地产
land bank土地银行
land contract土地契约,土地合同
land development土地开发
landed price抵岸价格
land improvement土地改良投资
landing charge卸货费
land intensive土地密集
land occupancy charge土地使用费
landowner’s royalty土地开采使用费
land tax土地税
land trust土地信托
land value increment tax地价增值税
lapping截留现金,挪用现金
lapse失效
lapsed funds失效资金
lapsed option失效期权
lapsed policy失效保单
lapsing schedule逐期摊销明细表
laptop computer膝上式电子计算机
laser printer激光打印机
last-in,first-out method后进先出法
last-in ,still-here method后进未出法
last invoice price最近进价法
last trading day最后交易日
late payment charge延期付款罚金,滞纳金
latency time等待时间
late presentation延迟交单
laundered money隐蔽非法资金
law法律,法规;法则,规律
law day法定还款日期
lawful reserve法定准备金
law of comparative advantage比较利益规律
law of diminishing benefit效益递减规律
law of diminishing return收益递减规律
law of increasing cost成本递增规律
law of supply and demand 供求规律
lawsuit诉讼
lay days装卸期限
lay off pay临时解雇工资
lead bank主办银团,首席银行
leader pricing领导价格
leading and lagging提前或拖延支付货款
leading case主要判例
leading company领导公司
leading indicator超前经济指标
leading industry领导工业,领导产业
leading market领导市场
lead insurance company首席保险公司
lead manager首席经理人
lead relationship超前关系
lead time 订货间隔期,订货提前期
learning curve effects学习曲线效应
lease租赁
lease accounting租赁会计
leaseback返回租赁
lease contract租赁合同
lease expense租赁费
lease finance company租赁金融公司
lease financing租赁筹资
lease guarantee program租赁保证计划
leasehold租赁权,租赁资产
leasehold mortgage租赁资产抵押
leasehold property租赁财产
lease-option agreement优先购买权租赁
lease-or-buy decision租买选择决策
leasing company租赁公司
leasing industry租赁产业
least and latest rule最少最迟规则
least cost decision最低成本决策
least cost routing最小成本路径法
least square method 最小平方法
ledger分类帐
ledger account分类帐帐户
ledger analysis分类帐分析
ledger control分类帐控制
ledger journal 分类日记帐
legacy遗产,遗嘱
legal accounting法规会计
legal action法律诉讼
legal appropriation法定拨款
legal asset法定资产
legal assignment法定转让
legal budget法定预算
legal capital法定资本,法定股本
legal charge法定留置权
legal entity法定个体
legal estate合法财产
legal fee法律费,诉讼费
legal interest法定权益,法定利息
legal investment法定投资
legalism法规主义
legal liability法定负责,法律责任
legal liquidation法定清算
legal list法定证券清单
legal monopoly法定垄断
legal mortgage法定抵押
legal obligation法定债务
legal opinion法律意见书,律师意见书
legal person法人÷
legal personality法人资格
legal regulations法律规章
legal representative法定代理人
legal reserve法定准备金,法定公积金
legal security法定证券
Fiat Money 法定货币,法币
legal valuation法定估价
legal value法定价值
legatee 遗产受赠人
legislation立法,法规
legitimacy合法性
legitimate operation合法经营
legitimate interest合法权益
lender贷出人,贷款人
lender of last resort最后贷款人
lending ceilings贷款最高限额
lending institution贷款机构
lending rate贷款利率
lending ratio贷款比率
less developed country不发达国际
lessee承租人
lessor出租人
letter of acceptance接受投标信函
letter of administration遗产管理委任证书
letter of advice通知所书
letter of allotment股份分配通知书
letter of application认股申请书
letter of attorney授权委托书
letter of comfort安慰信函,非正式保证信函
letter of confirmation确认信函,询证信函
letter of credit信用证
letter of engagement约定信函,聘函
letter of guarantee信用保证信函,保函
letter of hypothecation质押证书,抵押证书
letter of intent意向书
letter of licence延期索债函
letter of lien留置权证书
letter of patent专利证书
letter of recommendation改进管理建议信函
letter of regret抱歉信函,为分配股份信函
L-way信息高速公路
会计社区官方微信公众号:中国会计网。
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 楼主| 发表于 2016-9-1 14:20:35 | 显示全部楼层
masstricht treaty马斯特里特条约
machine-hour method机器小时法
machine-hour rate机器小时率
machine language机器语言
machine redable medium机器可读媒体
machinery and equipment 机器和设备
machinery insurance机器保险
macro-accounting宏观会计
macro-analysis宏观分析
macro-distribution宏观分配
macro-cost宏观成本
macro-economic policy宏观经济政策
macro-economic宏观经济学
macro-political risk宏观政治风险
macro-public finance宏观财政
macro-benefit宏观效益
magnetic card磁卡
magnetic core磁芯
magnetic disk磁盘
magnetic ink character recognition磁墨水识别
magnetic strip磁条
mail box信箱
mail reader信函阅读软件
mail remittance汇款,信汇
mail remittance rate信汇汇率
main account主要帐户
main books主要帐薄
main budget总预算
main currency 主要货币
minframe主机,大型计算机
main investment market主要投资市场
main memory主存储器
main product主要产品
maintenance and repair维修和修理费
maintenance expense维修费
maintenance grant支持性补助金
maintenance lease维修性租赁
maintenance management维修管理
maintenance of operating capacity营业能力维护
major company主要公司
major industry主要产业
majority interest多数股权,多数权益
majority-owned subsidiary被拥有多数股权的子公司
majority stockholders多数股权股东
major repair大修理
make-or-buy decision自制或外购决策
marker出票人,制造商
make-ready time 生产准备时间
make-to-order为订货生产
make-to-stock为存货生产
make-up depreciation增补折旧费,补差折旧费
make-up pay增补工资,补差工资
making-up price追补结算价格
maladminister经营管理不善
mala fide不诚实,不忠实
malfeasance越权,失职
malfunction故障
malicious damage恶意破坏损失
malpractice insurance职业过失保险
managed account管理帐户
managed account industry管理帐户产业
managed cost管理成本
managed currency 管制货币
managed economy管制经济
managed fixed cost管理固定成本
managed floating exchange rate管制浮动汇率
managed fund管理基金
managed price管制价格
management管理,企业管理;管理人员,企业管理人员
management accountant 管理会计
management accounting管理会计
management advisory services管理咨询服务
management audit管理审计
management buy-out企业管理人员收购股权
management by crisis应急管理
management by exception 例外管理
management by objectives目标管理
management company管理公司
management consultant企业管理咨询师,企业管理顾问
management consulting firm企业管理咨询事务所
management contract管理合同
management control管理控制
management fee管理费
management fraud管理人员舞弊,管理人员欺诈
management game管理对策
management information system管理信息系统
management investment company管理投资公司
management override管理人员越权,管理人员滥用职权
management participation参与管理
management performance管理业绩
management ratio管理比率,管理人员比率
management representation企业管理人员情况说明信函
management’s discussion and analysis of earnings企业管理人员对收益的阐述和分析
management share管理人员股份
management’s illegal act企业管理人员违法行为
management’s reports 管理人员对年度财务报告进行内部控制的报告
management technology企业管理技术
management trust管理信托
manager经理
managerial accountant管理会计师
managerial accounting管理会计
managerial cost accounting管理成本会计,管理成本会计学
managerial decision管理决策
managerial decision model管理决策模型
managerial finance管理财务
managerial philosophy管理哲学
managerial revolution管理革命
managerial sohool管理学派财务理论
managerial school管理学派财务理论
manager’s share经理人员股份
managing agent管理代理人
managing director 常务董事
managing partner管理受托人
mandate委托,委托书
mandatory arbitration强制仲裁
manifest载货清单,货单
manipulation of accounts窜改会计帐目
manipulation of market操纵市场
manufactory制造厂,工厂
manufacturer厂商,制造商
manufacturer’s export agent制造商出口代理人
manufacturer’s invoice厂商发货票
manufacturing account生产帐户,制造帐户,生产报表,制造报表
manufacturing consighment委托加工,寄托加工
manufacturing cost制造成本
manufacturing expense制造费用
manufacturing overhead制造间接费用
manufacturing overhead rate制造间接费用分配率
manufacturing statement生产报表,制造成本表
margin毛利,毛利率;保证金
margin account保证金帐户
marginal analysis边际分析
marginal business边际营业
marginal buyer边际买主
marginal cost边际成本
marginal cost-benefit analysis 边际成本效益分析
marginal costing边际成本计算法
marginal cost of capital边际资本成本
marginal cost pricing边际成本计价法
marginal efficiency of capital资本的边际效率
marginal income边际收益
marginal income ratio边际收益率
marginal profit边际利润
marginal revenue边际收入
marginal revenue equals marginal cost边际收入等于边际成本
marginal social cost边际社会成本
marginal tax rate边际税率
marginal utility边际效用
marginal value边际价值
marginal of safety营业安全幅度
margin of solvency清偿能力限度
marine bill of lading海运提货单
marine insurance海运保险
marine losses海损
marine premium海运保险费
maritime law海商法
markdown减价,减记
marked check保付支票
market price表明价格
market市场,证券交易所,商品交易所,行情
marketability适销性,变现性
marketable securities适销证券,有价证券
marketable securities adjustment有价证券调整
marketable securities management有价证券管理
market analysis市场分析
market-based price市价基础价格
market capitalization市价资本总额
market concentration市场集中化
market development市场开发
market disruption市场瓦解
market economy市场经济
market factor市场要素
marketing推销,营销;市场学,市场营销学
marketing audit销售审计
marketing budget销售预算
marketing cost销售成本
marketing cost analysis销售成本分析
marketing decision推销决策,营销决策
Marketing Encyclopedia System市场营销百科全书信息系统
marketing expense销售费用
marketing orientation销售导向
market mechanism市场机能,市场调节机制
market-out clause停止销售条款
market-penetration pricing市场渗透定价法
market potential市场潜力
market power市场支配力
market price市场价格,市价;交易所牌价
market rate of exchange市场汇率
market rate of interest市场利率
market rate of return市场风险收益率
market research市场研究
market risk市场风险,证券市场风险
market-risk premium市场风险溢酬
market saturation市场饱和度
market share市场份额,市场占有率
market-skimming pricing市场刮脂定价法
market test市场测试
market timing 产品推销时间安排
market value市场价值
market value method市场价值法,市价法
market value weights市场价值加权法,市价加权法
markon成本加成,批零差价
markon percentage成本加成率
markov analysis马尔可夫分析法
markup加价;成本加成
markup cancellation加价取消
marshalling of assets资产清偿序列
mass marketing 大规模销售
mass production 大规模生产
master budget主预算,总预算
master card万事达信用卡
master contract主合同,总合同
master file主文件,主档案
master of business administration工商管理硕士
master policy总保险单
matching concept配合概念,配比概念
matching credit对等税收减免,对等税收抵免
matching expense with revenue费用与收入配比
matching funds对等资金
matching principle配比原则,配合原则
material材料,原材料;重要的
material alterations重要变更
material breach重大违约
material budget材料预算
material control材料控制
material cost材料成本
material cost variance材料成本差异
material in process在制材料
material inventory材料存货
materiality principle重要性原则
material management材料管理
material price variance材料价格差异
material quantity variance材料用量差异
material requirement planning材料需用量计划
material requisition领料单
material subsidiary ledger材料辅助分类帐
material turnover材料周转率
mathematical model数学模型
mathematical programming数学规划
matrix矩阵
matrix allocation method矩阵分摊法
matured bill到期票据
matured liability到期负债
mature economy成熟经济
mature multinational company成熟跨国公司
maturity期限
maturity basis到期基准
maturity date到期日
maturity risk premium到期日风险溢酬
maturity stage成熟阶段
maturity value到期值
maturity yield到期日收益率
maximax criterion最大最大规则
maximization of earnings per share每股收益最大化
maximization of profit利润最大化
maximization of wealth财富最大化
maximum price最高价格
maximum tax最高税额,最高税率
MBA Student Attitudes About Business and Society工商管理硕士学生对企业和社会的态度
Mcfarlane Report麦克法兰报告
mean price中间价
means收入,财产;工具,手段
means-ends analysis手段和目的分析
means of disclosure财务状况披露工具
means of payment支付手段
measurement计量
measurement of income收益计量
measurement theory计量理论,计量论
measurement of central tendency集中趋势的计量
measurement of deviation偏差的计量
measurement of value价值尺度
media媒介,媒体
mediation调解
mediator调解人
medical expense deduction医疗费用扣减
medicare老年医疗保险计划
medium-sized company中型公司
medium of payment支付媒介
medium-term liability中期负债
meeting of creditors债权人会议
meeting of stockholders股东大会
melon额外股利,意外之财
member会员,股东
member bank会员银行
member firm会员事务所
membership fee会员会费
members’ voluntary liquidation股东自愿清偿
memorandum account备忘帐户,备查帐户
memorandum book备忘薄,备查薄
memorandum entry备忘分录
memorandum of association公司章程
memorandum of deposit抵押品备忘录,抵押品存放单据
memory存储器
menu software菜单式软件
mercantile accounting商业会计
mercantile credit商业信用
mercantile credit agency商业信用调查机构
mercantile custom商业惯例
mercantile paper商业票据
merchandise商品
merchandise account商品帐户
merchandise cost商品成本
merchandise inventory商品存货
merchandise mark商标
merchandiser 商人,商号
merchandise turnover商品周转率
merchandising 商品推销
merchandising business商业企业
merchantability适销性
merchant’s rule商界计息办法
merchant wholesaler批发商
merger吸收合并,兼并
merger accounting兼并会计
merger arbitrage兼并套利
merit bonus奖金
merit pay功绩工资
message电子通信,电信
message processing program电信处理程序
metallic currency金属货币,硬币
Metcalf report梅特卡夫报告
methodology of accounting会计方法论
methodology of finance财务方法论
micro-accounting微观会计
micro-benefit微观效益
micro-computer微型电子计算机
micro-copy微缩本
micro-cost微观成本
micro-economics微观经济学
microfilm system萎缩胶卷系统
micro-political risk微观政治风险
micro-processor微处理机
Microsoft Corporation微软公司
Microsoft Office system微软办公室软件系统
Microsoft Windows微软视窗
middleman中间商
middle market price中间价
middle rate中间汇率
migratory corporation外籍公司
milestone重大事件,里程碑
milestone budget里程碑预算
millionaire百万富翁,巨富
mine矿场,矿山
mine construction and equipment矿道和设备
mineral lease矿上租赁
mineral right采矿权
minicomputer小型电子计算机
minimization of cost成本最低化
minimization of loss损失最小化
minimum cash balance最低现金余额
minimum charge最低费用
minimum disclosure requirement最低披露要求
minimum economic size最小经济规模
minimum lease payment最低租赁费用
minimum legal capital最低法定资本
minimum price最低价格
minimum required rate of return最低期望收益率
minimum standard of living最低生活水平
minimum stock最低存货
minimum subscription最低股本认购额
minimum tax最低税额
minimum wage最低工资
minority control少数控股权制
minority interest少数股权
minority protection少数股权保护
minority stockholders少数控股权股东
minutes会议计录
misapplication of resources资源的滥用
misappropriation挪用,盗用
miscalculation误算
miscellaneous account杂项帐户
miscellaneous expense杂项费用
miscellaneous revenue杂项收入
miscount计数错误
misdate误填日期
misdeclaration虚假申报税单
misery index悲惨指数,贫困指数
misfeasance滥用职权
misleading失实,导致误解
mismanagement管理不善,处理失当
mismatch不配合,配合不当
mispresentation虚报,虚列
missed discount折扣失效
misstatement虚报,错报
mixed account混合帐户
mixed cost混合成本
mixed economy混合经济
mixed income混合收益,混合收得
mixed inventory混合存货
mixed pension混合退休金
mixed policy混合保险单
mixed property混合性财产
mixed rate混合汇率
mixed sale混合销售
mixed tariff混合关税
mixed transaction混合经济业务,混合会计事项
mixed variance混合差异
MMI Membership资金管理协会会员资格
MMI objective资金管理协会目标
mobile office移动办公室
mobility流动性
model模型,模式
model of accounting会计模式
model of economy经济模式
mode of payment支付方式
modern accounting现代会计
modern accounting theory现代会计理论
modern cost accounting现代成本会计
modern economy现代经济
modern enterprise现代企业
modern financial management现代财务管理
modern management 现代企业管理
modern portfolio theory现代证券组合投资理论
modern theory of capital structure现代资本结构理论
modified accelerated cost recovery system修订得加速成本回收制度
modified cash basis改进的收付实现制
modified historical-cost accounting改进的历史成本会计
modulator-demodulator调制解调器
monetary asset货币性资产
monetary bloc货币集团
monetary current asset货币性流动资产
monetary gain or loss货币性损失
monetary inflation货币性通货膨胀
monetary items货币性项目
monetary liability货币性负债
monetary nonmonetary method货币性和非货币性项目法
monetary policy货币政策,金融政策
monetary reform货币改革
monetary transaction货币性经济业务
monetary unit货币单位
monetary working capital货币性流动资金
monetary working capital adjustment货币性流动资金调整额
money货币,现金
money broker短期借贷经纪人
money capital货币资本
money capital maintenance concept货币资本维护概念
money center货币中心,金融中心
money illusion货币错觉,货币幻觉
money income货币收入,货币收益
money laundering洗黑钱
money lender放债者
money management货币管理
money market货币市场,金融市场
money market instrument金融市场票据
money measurement concept货币计量概念
money measurement postulate货币计量假设
money of account记帐货币
money order汇票
money purchase pension plan货币购买退休金计划
money rate o interest货币利率
money supply货币供应量
money wage货币工资
monitor监控器
Monopolies and Mergers Commission垄断与兼并调查委员会
monopoly垄断
monopoly price垄断价格
monopoly profit垄断利润
monopsony独家买主垄断
Monte Carlo simulation蒙特卡洛模型
monthly interest rate月利率
monthly statement月份报表,月份帐单
moody’s bond yield穆迪债券收益率
moratorium延期偿付协议,延期偿付期限
mortgage抵押,抵押权
mortgage bank抵押银行
mortgage bond抵押债券
mortgagee 承押人
mortgage lien抵押留置权,抵押扣押权
mortgage loan抵押贷款
mortgage market抵押市场
mortgage payable应付抵押帐款
mortgage term抵押期限
mortgage trust抵押信托
mortgagor抵押人
most-favor-nation clause最惠国条款
most-favor-nation treatment最惠国待遇
mouse鼠标器,鼠标
movable property动产
movables动产
moving average移动平均数
moving average inventory method移动平均存货法
moving budget移动预算
moving projection移动预测
multicolumn jorunal多栏日记帐
multicolumn reporting多栏报表
multicurrency loan多种货币贷款
multifunctional card多功能磁卡
multiindustry company多行业公司
multilateral trade多边贸易
multimedia多媒体
multinational accounting firm跨国会计师事务所
multinational corporation多国公司,跨国公司
multinational corporation accounting多国公司会计,跨国公司会计
multinational corporation finance跨国公司财务
multinational financing跨国筹资
multinational transfer price跨国划拨价格
multiple capital structure多重资本结构
multiple discriminant analysis多变量判别分析法
multiple hurdle rate多重最低期望收益率
multiple overhead rate多种间接费用分配率
multiple party account多方帐户
multiple pricing多重作价
multiple exchange rate多重外汇汇率
multiple regression analysis多重回归分析
multiple-step income statement多步式损益表
multiple tariff多重关税税则
multiplier principle乘数原理
multi-processing多重处理
multi-product pricing多重产品定价法
muti-variable analysis多变量分析
municipal bond市政公债
municipal budget市政预算
municipal corporation市营公司
municipal finance市政财务
mutual company互助公司
mutual fund共同基金,互助基金
mutual holding相互控股
mutual insurance company互助保险公司
mutually exclusive projects相互排斥的投资项目
mutual saving bank互助储蓄银行
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 楼主| 发表于 2016-9-1 14:21:02 | 显示全部楼层
net working capital 流动资金净额
net profit ratio 净利率
NAAPI membership全国无偿服务会计师协会会员资格
naive forecast幼稚的预测
naive investor幼稚的投资人
naive theory of capital structure幼稚的资本结构理论
naked bond无担保债券
naked contract无担保合同
named bill of lading记名提货单
named insured指定被保险人
named-peril insurance指定灾害保险
NAPFA Membership个人财务咨询师全国协会会员资格
NAPFA Web个人财务咨询师全国协会互联网
narrative form叙述式
narrow margin薄利
narrow market狭窄市场呆滞市场
narrow-range securities狭窄范围证券
NASDAQ Index纳斯达克指数
NASD Member全国证券经销商协会会员
national account国民帐户
national association of certified valuation analysis全国注册估价分析师
national association of computerized tax processors全国电子计算机化税务师处理协会
national association of investors corporation全国投资者俱乐部协会
national association of securities dealers全国证券经销商协会
national association of securities dealers automated quotation全国证券经销商协会自动报价系统
national association of tax consaltants全国税务咨询师协会
national automated accounting research system全国自动化会计研究系统
national balance sheet国民资产负债表
national bank国民银行,联邦注册银行
national commission on fraudulent financial reporting预防欺诈性财务报告全国委员会
national CPA firms全国性会计师事务所
national debt国债
national economic accounting国民经济会计
national economic development council国民经济发展委员会
national economy国民经济
national enterprise国营企业
national environmental policy act国家环境政策法
national foreign trade council全国对外贸易委员会
national income国民收入
national income accounting国民收入会计
national income accounts国民收入帐户
national insurance国民保险
national insurance contribution国民社会保险税
nationalization国营化
national savings sercurities国民储蓄证券
National Science Foundation国家科学基金会
national securities clearing corporation全国证券交易清算公司
national stock exchange全国证券交易所
national tariff国定关税税率
national tax国家税收,国税
national tax association全国税收协会
national tax journal全国税务期刊
national technical information service全国技术信息服务公司
national treasury国库,金库
national treatment国民待遇
national wealth国民财富
natural business year自然营业年度
natural classification按性质分类
natural person自然人
natural resources自然资源
natural wastage自然损耗
natural wastage自然垄断
near cash类现金,准现金
near money类货币,准货币
near term近期
needs需求
needs analysis需求分析
negative amortization负摊还
negative asset负资产
negative assurance反面保证
negative cash flow负现金流量
negative confirmation反面查证,反面询证
negative correlation负相关
negative covenant反面保证条款
negative equity负产权
negative goodwill负商誉
negative income tax负所得税,倒付所得税
negative interest付利息
negative investment付投资
negative leverage负杠杆作用
negative net worth负资本净值
negative pledge clause负抵押条款
negative salvage value负残值
negative utility负效用
negative variance负差异
negative verification反面验证
neglected discount漏失折扣
negligence疏忽,过失
negligence penalty过失罚金
negotiability流通性,可转让性
negotiable bond可转让债券
negotiable bill可转让汇票
negotiable bill of lading可转让提货单
negotiable certificate of deposit可转让存单
negotiable check可转让支票
negotiable instrument流通票据,可转让票据
negotiable letter of credit可转让信用证
negotiable warehouse receipt可转让库单,可转让栈单
negotiable amount议付金额
negotiable bidding谈判招标,磋商招标
negotiable contract磋商成交的合同
negotiable credit磋商信用,协商信用
negotiable purchase议价采购
negotiation转让,议付;协商,协议
neo-colonialism新殖民主义
neo-keynesians economics新凯恩斯经济学
net accounts receivable应收帐款净额
net amount净额
net assets资产净额
net avails贴现净额
net book value帐面净值
net cash净现金,现金净价
net cash flow净现金流量
net cash investment净现金投资,现金投资净额
net current assets流动资产净额
net deficit净亏
net earnings净盈余,净收益
net income净收益
net income ratio净收益率,销售收益率
net income to sales ratio净收益对销售额比率,销售收益率
net income to stockhilder’s equity ratio净收益对股东产权比率,股东产权收益率
net income to total assets ratio净收益对资产总额比率,资产总额收益率
net flow净现金流入
net investment投资净额
net invoice price发票净额
net lease净租赁
net liability负债净额
net liquidation value清算净值
net loss净损,净损失
net-net income纯净收益
net of tax税后净额
net operating asset营业资产净额
net operating income隐隐净收益
net payroll工薪净额
net present value净现值
net present value index净现值指数
net present value method净现值法
net price净价
net price method净价法
net proceeds净收入
net profit净利润,净利
net profit ratio净利率,销售利润率
net purchases进货净额
net quick asset速动资产净额
net realizable value变现净值
net rental租金净额
net revenue收入净额,营业收入净额
net sales销售收入净额,销货净额
net salvage value净残值
network网络
network address网络地址
network administrater网络管理师
network analysis网络分析师
network chart网络图表
network information center网络信息中心
net working capital流动资金净额
network security网络安全
network software网络软件
net worth 净值,资本净值
net worth earning ratio资本净值收益率
net worth growth ratio资本净值增长率
net worth method资本净值法
net worth to fixed assets ratio资本净值对固定资产比率
net worth turnover资本净值周转率
net yield净收益,净收益率
neutrality中性,中性原则
new economics新经济学
new economy新经济
new fraud audit standard新欺诈审计准则
new generation software inc新时代软件公司
new international economic order国际经济新秩序
new issue新证券发行
new issue market新证券发行市场
new issue securities新发行证券
newly industrialized countries(新工业化国家)
new money新资金
new orders新订单
new plant and equipment expenditures新厂房和机器设备支出
new products development新产品研制,新产品开发
new protectionism新保护主义
new surplus新盈余
new tax legislation新税收立法
new view of investment新投资观念
new york futures exchange纽约期货交易所
new york interbank offered rate纽约银行同业优惠利率
new york money market纽约货币市场
new york stock exchange纽约股票交易所
new york stock exchange common stock index纽约股票交易所普通股票价格指数
next-in,fist-out差进先出法
NFP accounting非盈利会计
NFP organization非营利组织
Noble memorial prize in economics诺贝尔经济学奖金
no charge免收费用
no credit概不赊欠
node 节点,结点
no funds存款不足
no-lien affidavit未留置证明书
nomenclature分类商品目录表,关税税率分类商品目录集
nominal account名义帐户,虚帐户
nominal amount名义金额
nominal asset名义资产
nominal capital名义资本
nominal cost of debt名义债务成本
nominal damages名义赔偿,象征行赔偿
nominal interest rate名义利率
nominal liability名义负债
nominal partner名义合伙人
nominal price名义价格
nominal rate of exchange名义汇率
nominal rate of tax名义税率
nominal value名义价值
nominal wage名义工资
nominal yield名义收益率
nonacceptance拒绝承兑
nonadjusting events不作调整的会计事项
nonadmitted asset不承保资产
nonappropriated retained earnings 未指定用途留存收益
nonarticulated concept非环接概念
nonaudit service非审计服务
nonbeared bond记名债券
nonbusiness accounting非企业会计
noncallable bond不提前偿还债务
noncancellable lease不可撤销租赁
noncash dividend非现金股利
noncash expense非现金费用
noncash fringe benefit非薪金福利
noncash settlement非现金结算
noncontributory pension plan不分担退休金计划
noncontrollable cost不可控成本
noncontrollable risk不可控风险
noncinvertible bond不可兑换债券
nonconvertible currency不可兑换的货币
noncumulative preferred stock非累积优先股
noncumulative voting非累积投票股权
nondeductible expense不能扣减的费用
nondepreciable asset不计提折旧资产
nondiscretionary trust非任意信托
nondiversifiable risk不可分散分险
nondocumentary letter of credit非跟单信用证
nondumping certificate非倾销证明书
nondutiable goods免税货物
noneligible commercial paper不合格商业票据
nonequity joint-venture非产权式合资经营企业
nonexecutive director非常务董事
nonexpendable fund不动本基金
nonfinancial incentive非金钱鼓励
nonfundamental breath非根本性违约
nonidentifiable intangible asset不可辨认无形资产
noninstallment credit一次偿还信贷
noninterest-bearing note无息票据
nonmarket risk非市场风险
nonledger assets帐外资产
nonlinear programming非线性规划
nonmonetary asset非货币资产
nonmonetary current asset非货币性流动资产
nonmonetary item非货币性项目
nonmonetary liability非货币性负债
nonmonetary transaction非货币性经济业务
nonnegotiable bill of lading不可转让提货单
nonnegotiable letter of credit不可转让信用证
nonnegotiable securities不可转让证券
nonnotice audit不事先通知审计
nonoperating asset非营业资产
nonoperating expense营业外费用
nonoperating revenue营业外收入
nonparticipating preferred stock非参与分红优先股
nonprice competition非价格竞争
nonproduction cost非生产成本
nonprofit accounting非营利会计
nonprofit organization非营利组织
nonpublic corporation不公开招股公司
nonpublic corporation不公开招股公司
nonrecourse loan无追索权贷款
nonrenewable assets不可更新资产
nonrevolving letter of credit非循环信用证
nonroutine decision非常归决策
nonstock corporation非股份公司
nonsystematic risk非系统风险
nontariff barriers非关税壁垒
nontaxable income非应税收益
nontax payment非税付款
nontied loan非限制性贷款
nontransferable letter of credit不可转让信用证
normal absorption costing正常摊配成本计算法
normal activity正常业务活动量
normal balance正常余额
normal capacity正常生产能力
normal cost正常成本
normal distribution rate正常分摊率
normal income正常收益
normal depreciation正常折旧
normal distribution正态分布
normal overhead正常间接费用
normal price正常价格
normal retirement age正常退休年龄
normal return正常投资收益率
normal shrinkage正常缺损
normal spoilage正常损耗
normal stock method正常存量法
normal tax正税
normal value正常价值
normal yield curve正常收益率曲线
normative accounting theory规范性会计理论
normative economics规范性经济学
north American free trade agreement北美自由贸易协定
nostro account往帐
notarial fees公证费,签证费
notarial protest certificate公证人拒付通知书
notary public公证人
note票据,期票,中期债券
notebook computer笔记本电子计算机
note discount票据贴现
notes payable应付票据
notes receivable应收票据
notes receivable discounted已贴现应收票据
notes register票据登记薄
notes renewals转期票据
not-for-profit accounting非营利会计
not-for-profit organization非营利组织
notice of default拖欠通知书
notice of deficiency补税通知单
notice of dividend发放股利通知书
notice of loss损失通知书
notice to creditors债权人通知书
notice to suspend payment停止支付通知书
notifying bank通知银行
not in order金额不符
not negotiable不允许流通
not sufficient fund存款不足支票
novation债权更新
NPV index净现值指数
NPV method净现值法
NSF check存款不足支票
nude contract无保证合同
nuisance tax繁杂捐税
nuisance value超付价值
null and void依法无效
null hypothesis虚假设
numbered account代号帐户
NYSE composite index纽约股票交易所综合指数
NYSE members and institutions纽约股票交易所会员和社会机构
NYSE reglation纽约股票交易所规章
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 楼主| 发表于 2016-9-1 14:24:05 | 显示全部楼层
objective目标,客观
objective evidence客观证据
objective function目标函数
objective of accounting会计目标
objective of financial statement财务报表的目标,会计报表的目标
objective value客观价值
objectivity principle客观性原则
object of accounting measurement会计计量对象
object of auditing审计对象
object of insurance保险对象,保险标的物
object of taxation课税对象
objects clause经营对象条款
obligation债务,偿债义务
obligatory audit强制审计
obligatory requirement强制性要求
obligee债权人
obligor债务人
observation观察,观测
observation evidence观察证据
observation test观察性抽查,观测性抽查
observed depreciation勘查折旧
obsolescence陈旧
obsolete equipment陈旧设备
obsolete inventory陈旧存货
occupancy expense占用费用
occupational licensing职业注册,专业注册
occupational prestige职业声望
occupational safety and health act职业安全和健康法
odd pricing奇零定价法
off-balance-sheet activities帐外业务活动
off-balance-sheet financing帐外筹资
off-balance-sheet trading帐外交易
off-board场外交易
off-budget预算外
offer报价,卖价
offer by prospectus通过招股说明书发行
offer by tender通过招标发行
offering商品销售,证券发行
offering list报价单
offering price卖价,报价
office audit内勤审计
office automotion办公室自动化
office of fair trading公平贸易管理巨
office of inspertor general总检查局
office of management and budget行政管理和预算局
officer公司高级职员,政府官员
official audit官方审计,法定审计
official exchange rate官定汇率,法定汇率
official list正式牌价表
official receiver破产企业财产法定接管人
official price法定价格
official referee法定公断人,法定公证人
official reserve法定准备金
off-line脱机,脱网
off-line processing脱机处理
offset抵消,冲销
offset account抵消帐户
offset balance轧差
offset deals补偿交易,补偿贸易
offsetting error相抵差错
offshore assembly境外装配
offshore finance subsidiary境外金融子公司
offshore funds境外资金
offshore shell company境外空壳公司
off-the-book帐外
old account老帐,旧帐
old age exemption老年免税额
old age ,survivors insurance老年和鳏寡生活保险
old cost老成本
oligopoly少数卖主垄断
oligopoly price少数卖主垄断
oligopsony少数买主垄断
oligopsony price少数买主垄断
ombudsman稽查专员,巡视专员
omission of income漏报收益
on account赊帐
on approval试销
on board已装船
on board bill of lading已装运提货单
on call即期,见票即付
on cash现金购货
oncost间接费用
on credit赊欠
on demand即期,见票即付
one-hundred percent statement百分率表
one-name paper名单票据
one-point arbitrage一点套汇,一点套利
one-price policy单一价格政策
one-transaction method单项业务法
one-way overhead variance analysis单一间接费用差异分析
on hand库存
on-line联机,联网
on-line accounting联网会计
on-line accounting news联网会计新闻
on-line auditing联网审计
on-line data base联网数据库
on-line library of accounting联网会计图书馆俗称
on-line filing联网纳税申报
on-line processing联机处理,联网处理
on line publication联网出版物
on-line service联网服务机构
on-line survey联网调查
on order未到订货
on presentation见票即付
on-the-job training在职培训
open account未清帐,赊帐
open bidding公开招标
open bill of lading不记名提货单
open check普通支票,非划线支票
open distribution公开推销
open economy开发经济
open-end contract开放型合同
open-end credit无固定限额信贷
open-end lease开放型租赁
open-end investment trust开放股份投资信托
open-end management company开放股份管理公司
open-end mortgage开放型抵押,未规定限额抵押
open-end mutual fund开发股份共同基金
open indent开放委托订货单
opening balance期初余额
opening entry开始分录
opening inventory期初存货
opening price开盘价格
open interest未结清权益
open market开放市场,自由市场
open market interest rate公开市场利率
open market operations公开市场操作,公开市场经营
open market purchase公开市场购回股份
open policy开放型保险单
open position多余头寸,开放状态
open tender公开招标
open the books开立新帐
open to buy进货限额
open to buy report进货限额报表
operating account营业帐户
operating activities营业活动
operating asset营业资产
operating asset turnover营业资产周转率
operating budget营业预算
operating capacity经营能力,营业能力
operating capacity maintenance concept营业能力维护概念
operating cost营业成本
operating cycle营业循环,营业周期
operating decision经营决策
operating expense营业费用
operating expense deduction营业费用扣减项目
operating exposure营业风险暴露
operating income营业收益
operating income to operating assets ratio营业收益对营业资产比率
operating lease营业性租赁
operating leverage ratio营业杠杆比率
operating leverage营业杠杆作用
operating loss营业损失
operating performance营业业绩,经营成果
operating ratio营业比率
operating profit营业利润
operating rate开工率
operating report营业报告
operating results营业成果
operating revenue营业收入
operating risk营业风险
operating statement营业报表
operating synergy营业增效作用
operating system操作系统
operational accountability经营成果会计责任
Managerial Audit经营审计
operational budget经营预算
operational control经营控制
operational decision经营决策
operational game经营对策
operational international accounting国际业务会计
operational objective经营目标
operational planning经营计划
operational analysis经营分析
operational management经营管理
operations research经营研究,运筹学
opinion评价,建议;意见书
opinion paragraph意见段落
opinions会计原则委员会意见书
opportunity cost机会成本
opportunity cost approach机会成本法
optical character recognition system光字符识别系统
objective目标,客观
objective evidence客观证据
objective function目标函数
objective of accounting会计目标
objective of financial statement财务报表的目标,会计报表的目标
objective value客观价值
objectivity principle客观性原则
object of accounting measurement会计计量对象
object of auditing审计对象
object of insurance保险对象,保险标的物
object of taxation课税对象
objects clause经营对象条款
obligation债务,偿债义务
obligatory audit强制审计
obligatory requirement强制性要求
obligee债权人
obligor债务人
observation观察,观测
observation evidence观察证据
observation test观察性抽查,观测性抽查
observed depreciation勘查折旧
obsolescence陈旧
obsolete equipment陈旧设备
obsolete inventory陈旧存货
occupancy expense占用费用
occupational licensing职业注册,专业注册
occupational prestige职业声望
occupational safety and health act职业安全和健康法
odd pricing奇零定价法
off-balance-sheet activities帐外业务活动
off-balance-sheet financing帐外筹资
off-balance-sheet trading帐外交易
off-board场外交易
off-budget预算外
offer报价,卖价
offer by prospectus通过招股说明书发行
offer by tender通过招标发行
offering商品销售,证券发行
offering list报价单
offering price卖价,报价
office audit内勤审计
office automotion办公室自动化
office of fair trading公平贸易管理巨
office of inspertor general总检查局
office of management and budget行政管理和预算局
officer公司高级职员,政府官员
official audit官方审计,法定审计
official exchange rate官定汇率,法定汇率
official list正式牌价表
official receiver破产企业财产法定接管人
official price法定价格
official referee法定公断人,法定公证人
official reserve法定准备金
off-line脱机,脱网
off-line processing脱机处理
offset抵消,冲销
offset account抵消帐户
offset balance轧差
offset deals补偿交易,补偿贸易
offsetting error相抵差错
offshore assembly境外装配
offshore finance subsidiary境外金融子公司
offshore funds境外资金
offshore shell company境外空壳公司
off-the-book帐外
old account老帐,旧帐
old age exemption老年免税额
old age ,survivors insurance老年和鳏寡生活保险
old cost老成本
oligopoly少数卖主垄断
oligopoly price少数卖主垄断
oligopsony少数买主垄断
oligopsony price少数买主垄断
ombudsman稽查专员,巡视专员
omission of income漏报收益
on account赊帐
on approval试销
on board已装船
on board bill of lading已装运提货单
on call即期,见票即付
on cash现金购货
oncost间接费用
on credit赊欠
on demand即期,见票即付
one-hundred percent statement百分率表
one-name paper名单票据
one-point arbitrage一点套汇,一点套利
one-price policy单一价格政策
one-transaction method单项业务法
one-way overhead variance analysis单一间接费用差异分析
on hand库存
on-line联机,联网
on-line accounting联网会计
on-line accounting news联网会计新闻
on-line auditing联网审计
on-line data base联网数据库
on-line library of accounting联网会计图书馆俗称
on-line filing联网纳税申报
on-line processing联机处理,联网处理
on line publication联网出版物
on-line service联网服务机构
on-line survey联网调查
on order未到订货
on presentation见票即付
on-the-job training在职培训
open account未清帐,赊帐
open bidding公开招标
open bill of lading不记名提货单
open check普通支票,非划线支票
open distribution公开推销
open economy开发经济
open-end contract开放型合同
open-end credit无固定限额信贷
open-end lease开放型租赁
open-end investment trust开放股份投资信托
open-end management company开放股份管理公司
open-end mortgage开放型抵押,未规定限额抵押
open-end mutual fund开发股份共同基金
open indent开放委托订货单
opening balance期初余额
opening entry开始分录
opening inventory期初存货
opening price开盘价格
open interest未结清权益
open market开放市场,自由市场
open market interest rate公开市场利率
open market operations公开市场操作,公开市场经营
open market purchase公开市场购回股份
open policy开放型保险单
open position多余头寸,开放状态
open tender公开招标
open the books开立新帐
open to buy进货限额
open to buy report进货限额报表
operating account营业帐户
operating activities营业活动
operating asset营业资产
operating asset turnover营业资产周转率
operating budget营业预算
operating capacity经营能力,营业能力
operating capacity maintenance concept营业能力维护概念
operating cost营业成本
operating cycle营业循环,营业周期
operating decision经营决策
operating expense营业费用
operating expense deduction营业费用扣减项目
operating exposure营业风险暴露
operating income营业收益
operating income to operating assets ratio营业收益对营业资产比率
operating lease营业性租赁
operating leverage ratio营业杠杆比率
operating leverage营业杠杆作用
operating loss营业损失
operating performance营业业绩,经营成果
operating ratio营业比率
operating profit营业利润
operating rate开工率
operating report营业报告
operating results营业成果
operating revenue营业收入
operating risk营业风险
operating statement营业报表
operating synergy营业增效作用
operating system操作系统
operational accountability经营成果会计责任
Managerial Audit经营审计
operational budget经营预算
operational control经营控制
operational decision经营决策
operational game经营对策
operational international accounting国际业务会计
operational objective经营目标
operational planning经营计划
operational analysis经营分析
operational management经营管理
operations research经营研究,运筹学
opinion评价,建议;意见书
opinion paragraph意见段落
opinions会计原则委员会意见书
opportunity cost机会成本
opportunity cost approach机会成本法
optical character recognition system光字符识别系统
optimal capital structure最优资本结构
optimal investment最优投资
optimal portfolio最优证券组合投资
optimal solution最优解
optimization最优化
optimization model最优化模型
optimum lot size最优批量
optimum output最优产量
optimal rate of interest最优利率
optimum taxation最优税收制度
option选择权,购股权,期权
optional bond可任意提前兑回债券
optional dividend任选发放方式的股利
option features期权特征
option market期权市场
option money期权定金
option period期权有效期
oral contract口头合同
oral evidence口头证据
order订单,订货单;支付通知单;破产清算通知书;债务清偿顺序
order bill of lading指定人提货单
order check指定人支票,记名支票
order cost system订单成本制度
order cost订货成本
order of priority债权优先顺序
order-point control system订货点控制制度
order quantity订货量
ordinary annuity普通年金
ordinary budget普通预算
ordinary creditor普通债权人
ordinary debt普通债务
ordinary depreciation普通折旧
ordinary expenditure普通支出,日常支出
ordinary income普通收益
ordinary interest普通利息
ordinary life insurance普通人寿保险
ordinary loss普通损失
ordinary negligence普通疏忽,普通过失
ordinary partnership普通合伙
ordinary repairs普通修理,日常维修
ordinary resolution普通决议
organization cost开办成本
organization structure组织结构
ordinary share普通股
ordinary share capital普通股股本
ordinary share dividend普通股股利
organization chart组织机构图
organized securities exchange有组织机构的证券交易所
original balance原始余额
original beneficiary原受款人
original capital原始资本
original cost原始成本
original document原始单据,原始凭证
original entry原始分录
original investment原始投资
original issue discount原始发行折价
original retail price原始零售价格
original value 原始价值
originator发起人,创办人
origin period基期
OTC market场外交易市场
other things being equal其他条件不变
our account往帐
outgo支出
outlay支出
outlay cost实支成本
out of date check过期支票,失效支票
out-of-pocket cost现付成本,实付成本
output产出,产量;输出
output budget产出预算,产出项目预算
out-of-stock cost却货成本,脱销成本
output cost产出成本
output device输出设备
output method产量法
output tax产出税
output value产出价值
outside director外部董事
outside lag外在时间滞差
outside market场外市场
outside stock非上市股票
outstanding account未清帐款
outstanding bond未清偿债务
outstanding capital stock流通在外股份
outstanding check未兑现支票
overall budget总预算
overall cost of capital资本总成本
overall variance总差异
overall yield总收益率
over-and-short account溢缺帐户
overapplied overhead多分配间接费用
overauditing超量审核
overbought超储,超额买卖
over-capitalization 超额成本
overcharge多收帐款
overdraft透支
overdraft interest透支利息
overdue过期未付
over estimate高估
overhead间接费用
overhead absorption间接费用摊配
overhead cost间接费用成本
overhead pool间接费用归集
overhead rate间接费用分配率
overhead variance间接费用差异
overhead variance analysis间接费用差异分析
over insurance超额保险
over investment超额投资
over invoicing开高价发票
overissue超额发行
overleverage过高财务杠杆作用
overriding letter of credit转开信用证
overriding royalty重跌区使用费
oversaving过分储蓄
overseas branch国外分支机构,海外分支机构
overseas income海外收益
overseas investment国外投资,海外投资
overseas private investment corporation海外私人投资公司
overstate高估
overstock超储
oversubscription超额认购
over-the-counter market场外交易市场
overtime rate加班工资率
overtrading超额经营
over valuation计价过高
owe欠帐
owner企业主,业主
owners’ equity企业主产权,业主产权
owners’ equity statement业主产权表
ownership所有权
own funds自有资金
own shares自有股份
会计社区官方微信公众号:中国会计网。
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 楼主| 发表于 2016-9-1 14:25:00 | 显示全部楼层
profitability ratio获利能力比率
price-earning ratio价格收益比率
Pacific stock exchange太平洋股票交易所
package组合程序,组合软件;总价
package deal总价交易
package insurance总括保险
package mortgage总括抵押
package price总括价格
packing credit打包贷款
packing expense包装费用
packing list装箱单
padding虚报开支帐目
paid-in capital投入股本
paid-in surplus投入股本盈余
paid-up capital已缴足股本,缴清股本
paid-up loan偿清贷款
palmtop computer掌上型电子计算机
profit and loss account损益帐户,损益表
panic金融恐慌
paper罪据
paper audit书面审计,帐面审计
paper company皮包公司
paper gain帐面收益
paper gold纸黄金
paperless office无公文办公室
paperless audit trail无纸审计线索
paper loss帐面损失
paper market合同市场,期货和期权合同市场
paper money 纸币,票据
paper profit帐面利润
paper reorganization帐面改组
par票面额,平价
parallel loan平行贷款
parallel rate of exchange平行汇率
parameter参数
parent company母公司,总公司
parent company financial statement母公司会计报表
parent currency母公司所在国货币
par exchange rate评价汇率
pari passu同等优先清偿权
pari passu clause同等优先偿还条款
paris club巴黎俱乐部
parity平价,对等,同等
parity check奇偶校验
parity clause对等条款
parity price平价价格
Parkinson's law 帕金森定律
parol contract口头合同,未签字合同
partial audit部分审计
partial breach部分违约‘
partial loss部分损失
partial payment部分偿还
partial shipment分批装运
participating bond参与分红债券
participating capital参与资本
participating dividend参与分红股利
participating insurance共同保险
participating interest参与股权
participating loan参与贷款
participating preferred stock参与分红优先股
participative budgeting参与预算编制
participative management参与管理
particular average单独海损
particular lien特殊留置权
partly finish goods半成品
partly variable cost部分变动成本
partner合伙人
partner’s capital合伙人资本
partner/s current account合伙人往来帐户
partner’s equity合伙人产权
partnership 合伙关系,合伙企业
partnership accounting合伙企业会计
partnership agreement合伙企业契约
partnership dissolution合伙企业解散
partnership statement合伙企业会计报表
party当事人
party at interest权益当事人
party in breach违约当事人
par value票面价值
par value method面值法
par value stock有面值股票
pass book银行存折
passed dividend 逾期股利
passive income 消极收益
passive investor消极投资人
passive trust消极信托
pass-through method当期流转法,当期记列法
password密码
past cost过去成本
past due过期未付
past due accounts过期帐款
patent专利,专利权
patent agent专利代理人
patent and trademark office专利与商标局
patentee专利所有人
patent license专利许可证
patent pool专利共享
patent royalty专利使用费
pawnbroker典当商
pay支付,付款;工资,薪金
payables应付款项
payable to bearer应付予持票人
payable to order应付予记名受款者
pay as you earn代扣职工税
payback period回收期,投资回收期
payback period method回收期法,投资回收期法
payback reciprocal回收期倒数
pay check工资支票
payee受款人
payer付款人
paying agent付款代理人,代付银行
payment支付,付款
payment after delivery发货后付款
payment against letter of credit凭信用证付款
payment by installment分期付款
payment document支付凭证
payment in advance预付货款
payment in kind支付实物
payment on account延期付款
payment stopped止付,停止支付
payment supra protest参加付款
payment terms支付条件,付款条件
payment voucher付款凭单
payoff period投资清偿期
payoff table投资清偿表,投资回收表
payout支出,支付
payout ratio股利支付率
payroll工新表
payroll accounting工薪会计
payroll audit工薪审计
payroll bank account工薪银行存款转户
payroll cost工薪成本
payroll deduction工薪扣款
payroll journal工薪日记帐
payroll period工薪结算期
payroll records工薪计录
payroll register工薪登记薄
payroll taxes工薪税
Pay Secrecy 工资保密
PCAOB Board Composition公开招股公司会计监察委员会的领导机构
price-dividend ratio价格股利率
peachtree software桃树软件
peachtree software inc桃树软件公司
peak商业周期的高峰
peculation贪污,挪用
pecuniary金钱的,货币的
pecuniary gain金钱收益,货币收益
pecuniary loss金钱损失,货币损失
pecuniary penalty罚金
pecuniary reward金钱报酬
peer review同业检查,同业互检
peer review program同业检查计划
pegged exchange rate固定汇率,联系汇率
pegging 固定价格,固定工资
penalty罚金,罚款
penalty clause罚款条款
penalty duty惩罚性关税
pending action未决诉讼
penetration pricing渗透价格
penetration rate渗透率
penny stock低价股票,廉价股票
pennyworth一便士的价值
pension养老金,退休金
pensionable earning应计退休金收入
pensionable service life应计退休金服务年限
pension accounting退休金会计
pension benefit退休津贴
pension benefit guaranty corporation退休金津贴保证公司
pension cost退休金成本
pension expense退休金,退休费
pension fund退休金基金
pension fund manager退休金基金经理
pension plan退休金计划
pension pool退休金联营
pension trust退休金信托
per annum按年
price earnings ratio价格收益比率
per capita人均
percentage百分率
percentage analysis百分率分析
percentage depletion百分率折耗法
percentage horizontal analysis横向百分率分析
percentage of completion method完工百分率法
percentage of safety营业安全率
percentage of sales method销售额百分率法
percentage statement百分率报表
percentage vertical analysis纵向百分率分析
per diem按日
perfect capital market完善资本市场
perfect competition 完善竞争
perfect elasticity完全弹性
perfect information完善信息
perfect title完整产权
performance成绩,业绩;履行,履约
performance accounting业绩会计
performance audit业绩审计
performance bond履约保证金
performance budget业绩预算
performance evaluation业绩评价
performance evaluation criterion业绩评价标准
performance guarantor履约保证人
performance report业绩报告,工作成绩报告
performance share业绩股份,业绩股
peril危险,险情
peril clause承保险情条款
period expense期间费用
periodic audit定期审计
periodic income定期收益
periodic inventory定期盘存
periodicity concept会计期概念
periodic payment定期支付,定期付款
periodic procedures定期程序
periodic statement定期报表
period of benefit收益期
period of cost recovery成本回收期
period of digestion消化时期
period of grace款限期
period of redemption赎还期
period of insurance保险期限
period reorder system定期订货制度
peripheral equipment外围设备
perks额外津贴
permanent account永久性帐户
permanent asset永久性资产
permanent capital永久性资本
permanent current asset永久性流动资产
permanent difference永久性差异
permanent file永久性档案,永久性文件
permanent financing长久性筹资
permanent income长久性收入,长久性收益
permanent interest bearing share永久性付息股票
permanent investment永久性投资,长久性投资
per mensem按月
permit执照,许可证
perpetual annuity永续年金
perpetual bond永久性公债
perpetual budget永久预算
perpetual debenture永久性公司债券
perpetual dividend永续股利
perpetual inventory永续盘存
perpetuity永续年金
perquisites额外津贴
persistent dumping持续倾销
persistent unemployment持续失业
personal account个人往来帐户
personal computer个人电子计算机
personal exemption个人所得税减免额
personal financial planning个人财务计划编制
personal financial planning software个人财务计划编制软件
personal financial specialist个人财务专家
personal financial statement个人财务报表,个人会计报表
personal identification number个人鉴别号码
personal income个人收益,个人所得
personal income tax个人所得税,个人收益税
personal investment authority个人投资管理委员会
personal investor个人投资者
personal liability个人负债
personal loan个人贷款
personal property动产
personal property tax动产税
personalty 动产
program evaluation and review technique cost网络计划成本
petrodollars石油美元
petty cash零用现金
petty cash imprest system定额零用备用金制度
phantom stock虚幻股票
phantom withdrawals虚幻提款
phases of accounting theory会计理论的发展阶段
phases of auditing审计阶段
phases of business cycle商业周期阶段
phases of financial theory财务理论的发展阶段
phillips curve菲利普斯曲线
physical capital 实物资本
physical capital maintenance concept实物资本维护概念
physical depreciation实物折旧
physical distribution实物分配
physical distribution management实物分配管理,物流管理
physical inspection实物检查
physical inventory实物盘点,实物盘存
physical life实物年限
physical price现货价格,实货价格
physicals实货,现货
physical wear and tear实物磨损,实物耗损
piecemeal opinion片断审计意见书
piece wage计件工资
pie chart图形图
pierage码头费
pilferage偷窃
pilot plan试制计划
pioneer product先驱产品,首创产品
pioneer stage开拓阶段
piracy侵犯版权,盗版
place出售证票,发行证券;地点;
placing私售股票,斯募资金
plaintext未加密文件,明码文件
plaintiff原告
planned economy计划经济
planned financial statement计划会计报表
planned investment计划投资
planned maintenance计划维修
planned obsolescence计划陈旧
planning计划编制
planning and decision accounting计划和决策会计
planning cycle计划周期
planning horizon计划期距
planning model计划模型
planning-programming-budgeting system规划-计划-预算制度
plant工厂,厂房
plant and equipment厂房和设备
plant assets厂房设备资产
plant expansion fund扩充厂房设备基金
plant ledger厂房设备分类帐
plant location厂址选择
plant migration工厂迁移
plant turnover ratio厂房设备周转率
plant-wide overhead rate全厂间接费用分配率
plastic money塑料货币
platinum card铂金卡
pledge质押,抵押,抵押品
pledge asset抵押资产
pledgee受押人
pledger抵押人
pledging receivables应收帐款抵押
pledgor抵押人
plow back再投资
plug倒轧数
pocket computer袋装型电子计算机,袖珍电子计算机
pocket money零用钱
point点
point of equilibrium均衡点
point of indifference无差异点
point of sale销售网点,销售时点
point of split-off分离点
poison pill反兼并措施
policy政策,方针;保险单,保单
policy analysis政策分析
policy and procedures政策和程序
policyholder保险客户,保险单持有人
policy loan保险单贷款
policy value保险单价值
political business cycle政治性商业周期
political contribution政治性捐款
political risk政治风险
political risk insurance政治风险保险
politicization of accounting会计的政治化
poll tax人头税
polluter pays principle污染者付款原则
pollution环境污染
pollution control equipment investment控制污染设备投资
pool联营
pool of capital集资经营
pooling of interest method股权联营法
population总体,人口
population trap人口陷阱
portable computer手提式电子计算机,便携式电子计算机
portable pension可转移的退休金
portal market波特尔证券市场
portfolio证券搭配投资,证券组合投资
portfolio analysis证券组合投资分析
portfolio effect证券组合投资效应
portfolio investment证券组合投资,有价证券投资
portfolio management证券组合投资管理
portfolio management service证券组合投资管理服务
portfolio manager firm证券组合投资经理事务所
portfolio protection证券组合投资保护
portfolio return证券组合投资收益
portfolio risk证券组合投资风险
portfolio theory证券组合投资理论
position财务状况,头寸
position statement 财务状况表
positive accounting theory实证性理论
positive cash flow正现金流量
positive confirmation正面询证,正面查证
positive covenant正面保证条款
positive economics实证性经济学
positive exposure外汇风险正暴露
positive finance积极财政,积极财务
positive financial leverage正财务杠杆作用
positive goodwill正商誉,好商誉
positive variance正差异
possession占有,持有
possessory lien 持有留置权
post过帐,事后
postage邮资,邮费
postal money order邮政汇票
post-andersen era后安达信时代
post-audit事后审计
post-balance-sheet event结帐后会计事项
post-balance-sheet events review结帐后会计事项审查
post-closing balance sheet结帐后资产负债表
post-closing trial balance结帐后试算平衡表
post-completion audit完工后审计
post-date填迟日期
post-enron era后安然时代
post-export financing出口后筹资
post-import financing进口后筹资
post industrial economy后工业经济
posting过帐
posting medium过帐媒介,过帐根据
posting reference过帐索引
postponable cost可递延成本
postponement延期,延迟日期
postponement analysis延缓投资分析
postretirement benefits退休后津贴
post-statement event结帐后会计事项
postulate of accounting会计假设
potential demand潜在需求
potentially dilutive security潜在稀释性证券
potential stock潜在股份,股份发行潜力
potential value潜在价值
poverty level贫困水平
power of alienation转让权
power of appointment处置权
power of attorney代理权
power of sale销售权
PP method投资回收期法
Practical capacity实际生产能力
practical insolvency实际无力偿付
practicing accountant开业会计师
pre-acquistion income盘购前收益
preaudit事前审计
pre-authorized payment预先授权付款
precautionary motive预付性动机
precious metals贵金属
precious metals accounting贵金属会计
precision精确度
pre-closing trial balance结帐前试算表
pre-date填早日期
predatory price cutting掠夺性杀价
predecessor auditor前任审计师
predecessor company前公司,被接管公司
predetermined cost预定成本
predetermined overhead rate预定间接费用分配率
prediction预估
predictive ability预估能力
preemptive right优先配股权,优先购股权
preference share优先股
preference shareholder优先股股东
preferential tariff优惠关税税率
preferential wages account优先工资帐户
preferred creditor优先债权人
preferred debt优先债务
preferred stock优先股
preferred stock dividend优先股股利
preferred stockholder优先股股东
preliminary audit初步审计
preliminary balance sheet试编资产负债表
preliminary evaluation初步评价
preliminary expense开办费
preliminary prospectus临时招股说明书
premises房地产
premium升水,溢价;奖金,津贴;保险费;期权定金
premium bond有奖证券
premium on bonds债券溢价
premium on capital stock股本溢价
premium pay加班费,奖金
premium rate保险费率
prenotice audit预先通知审计
prentice hall company普伦蒂斯霍尔图书公司
prepaid expense预付费用
prepaid income预收收益
prepaid interest预付利息
prepayment预付款
prepayment penalty提前偿还罚金
pre-preferential debt最优先债务
preproduction cost生产前成本
presentation出示汇票,提交汇票;披露,反映
present fairly公正反映
present value现值
present value analysis现值分析
present value benefit现值效益
present value cost现值成本
present value interest factor现值利息系数
present value method 现值法
present value table现值表
president总经理
pretax income税前收益,税前所得
pretrade financing贸易前筹资
prevailing price现时价格,现行价格
prevailing wage现时工资,现行工资
prevention cost预防成本
prevention of fraud预付舞弊,预付欺诈
prevention of tax evasion防止偷税
preventive maintenance 预防性维修
price价格
price arbitrage价格套利
price/book value ratio市价对帐面比率
price ceiling最高限价
price contract价格合同
price-cutting削价
price deflator物价折算指数
price discount价格折扣
price discrimination价格歧视,价格上的差别待遇
price-dividend ratio价格股利比率
price-earnings ratio价格收益比率
price elasticity价格弹性
price/eps ratio价格/每股收益比率
price fixing限定价格,固定价格
price floor最低限价
price index物价指数
price index number method物价指数法
price leader价格领头企业,吸引价格
price level价格水平
price level accounting物价水平会计
price level adjusted statement按物价水平调整会计报表
price level gain and loss价格水平变动损益
price list价目表
price margin毛利
price mechanism价格机制
price push inflation价格推动型通货膨胀
price redetermination clause价格重订条款
price risk价格风险
price variance价格差异
price wage spiral物价和工资螺旋式上升
price war价格站
price waterhouse coopers普华永道会计师事务所
pricing定价
pricing objective定价目标
pricing policy定价政策
primary account初级帐户
primary capital主要资本
primary data原始数据
primary earnings per share每股基本收益,每股主要收益
primary key主关键码
primary liability主要债务,主要负债
primary market初级市场
primary offering 初次销售
prime commercial paper优等商业票据
prime contractor主要承包商
prime cost主要成本
prime interest rate主要利率,优惠利率
principal本金,本人,委托人,主要的
principal account主要帐户
principal auditor主办审计师
principal benefit主要效益
principal books主要帐薄
principal documents主要单据
principle 原则,原理
principle of economy经济原则
principle of taxation税收原则
principle of accounting会计原则
printer打印机
printout打印输出
prior claim优先债权,优先求偿权
priority percentage优先清偿百分率
prior lien优先留置权
prior-period adjustment前期调整
privacy保密,隐私
privacy act隐私法
private accountant私用会计师,专任会计师
private auditing私用审计,专用审计
private auditor私用审计师,专用审计师
private debt collector私人债务催收员
private company私营公司,私人持股公司
private export funding corporation私营出口融资公司
private financing私筹资金
private investor私人投资者
private label card私用标记信用卡
private ledger私人分类帐,保密分类帐
privately-held company私人持股公司
private placement私人配售,私售
privatization私营化,私有化
privilege优惠,优先求偿权,优先购股权
privileged subscription优先认购
privileged debt优先债务
privity当事人关系
privity of contract合同履行关系
probability机率,概率
probability analysis概率分析
probability distribution概率分布
probability sampling概率抽样法
probable event可能发生事项
probable life可用年限
procedural audit程序审计
procedural review程序检查
procedure程序,业务程序
procedure manual程序手册
procedure-oriented language面向过程的语言
proceeds收入
process过程,步骤
process costing分步成本计算法
processing cost加工成本
processing trade加工贸易
processor 处理机
process production分布生产
procurement采购,购置
procurement lead time 采购提前期
producer goods生产者货物,生产资料
producer price index生产者物价指数
product产品
product contribution margin产品贡献毛利
product cost产品成本
product costing产品成本计算法
product development cost产品开放成本
product differentiation产品差异化,产品特色化
production生产,产量
production bonus产量奖金
production budget生产预算
production center生产中心
production cost生产成本
production cost account生产成本帐户
production method of depreciation产量折旧法
production method of revenue recognition产量法确认收入
production order生产通知单,生产令单
production overhead生产间接费用
production statement生产报表
productive asset生产性资产
productive efficiency生产效率
productivity 生产率
product life cycle产品寿命周期
product life cycle costing产品寿命周期成本计算法
product mix产品组合,产品结构
product mix decision产品组合决策,产品结构决策
product portfolio analysis产品组合分析
product tax产品税
professional accountant开业会计师,专业会计师
professional auditor开业审计师,专业审计师
professional corporation专业公司
professional ethics职业道德
professional ethics executive committee职业道德执行委员会
professional examination专业考试,专业职称考试
professional fee公费,专业咨询费
professional firm专业事务所
professional liability insurance职业责任保险
professional association专业协会
profit利润
profitability获利能力
profitability analysis获利能力分析
profitability index获利能力指数
profit after tax税后利润
profit and loss account损益帐户,损益表
profit and loss appropriation account损益分配帐户
profit and loss statement损益表
profit before tax税前利润
profit budget利润预算
profit center利润中心
profiteer投机商,奸商
profit goal利润目标
profit margin利润率,销售利润率
profit maximization利润最大化
profit planning利润计划编制
profit ratio利润率
profit sharing利润分享,分红
profit squeeze利润夹挤
profit taking抛售获利
profit tax利润税,利得税
profit-volume ratio利量比率,销售利润率
proforma报表格式,试算报表
profit variance利润差异
profit-volume chart利量图表
proforma balance sheet估算资产负债表,试算资产负债表
proforma income statement估算损益表,试算损益表
proforma invoice估算发货票,暂定发货票
proforma statement估算报表,试算报表
program计划,方案,程序
program appropriation计划方案划款
program audit计划方案审计
program budget计划方案预算,计划预算
program cost计划方案成本
program evaluation计划方案评价
program evaluation and review technique计划评审法,网络计划法
program evaluation and review technique cost计划评审成本法,网络计划成本法
program flowchart程序流程图
programmer程序员,程序师
programming程序设计,程序编制
programming language程序设计语言
progressive schedule累计表
progressive tax累进税
progress payment按工程进度付款
prohibited articles违禁品
prohibited tariff禁止性关税
project工程项目,投资项目
project appraisal项目评价,投资项目评价
progress billing按工程进度收款帐单
project center项目中心
projected statement预测报表
project financing项目贷款,项目资金筹措
project funds项目自筹资金
projection预测,估算
project loan项目贷款
project management 项目管理
project manager项目经理
project milestone工程项目重大事项
project network analysis项目网络分析
project planning项目计划编制
project rate of return投资项目收益率
project risk项目风险,投资项目风险
promise承诺,承付
promissory note期票
promoter创办人
promoter’s share创办人股份
promotion expense创办费用,摊销费用
prompt cash立即付现
prompt day交割日
proof of cash现金查证
proof of debt债务查证
propensity to invest投资倾向
propensity to save储蓄倾向
property 财产
property accountability财产保管责任
property appraiser财产评估师
property assets不动产,房地产
property company房地产公司
property dividend财产股利
property insurance财产保险
property ledger财产分类帐
property management财产管理
property manager财产经理
property,plant and equipment财产、厂房和设备
property rights产权
property tax财产税
proportional reinsurance比例式分保
proportional tax比例税
proprietary account业主帐户
proprietary company 私人股份公司
proprietary equity业主产权
proprietary theory业主产权理论
proprietor业主,独资业主
proprietor equity account业主产权帐户
proprietor current account业主往来帐户
proprietorship独资企业
proration按比例分配
prospectus募股说明书,招股说明书
prosperity繁荣
protectionism贸易保护主义
protective committee保护性委员会
protective inventory保护性存货
protective provisions保护性条款
protective tariff保护性关税
protest拒付,拒付证书
protested check拒付支票,退票
protocol协议,草约;通信协议
provision备付,备抵;条款
provisional account临时帐户
provisional invoice临时发货票
provisional policy暂定保险单
provisional price临时价格
provisional regulation暂行条例,暂行规章
provisional sum暂列款,备用款
provision for bad debt预提坏帐费用,坏帐备抵
provision for depreciation预提折旧费,折旧备抵
provision for income tax预提所得税,所得税备抵
proxy代表投票权,代表投票委托书
prudence principle审慎原则
prudent investment rule审慎投资规则
psychological pricing tactics心理定价成本
p-system定期订货制度
public accountant公共会计师
public accounting公共会计
public accounting firm公共会计事务所
public accounting market公共会计市场
public accounting profession公共会计职业
public accounting industry公共会计产业
public accounts committee公共帐目审核委员会,决算审核委员会
public administration公共管理,政府机构管理
public bond公共债券,公债
public company公营公司,公开招股公司
public company accounting oversight board公开招股公司会计监察委员会
public debt公共债务,政府公债
public expenditure公共支出
public expenditure survey committee公共支出调查委员会
public finance公共财务,财政
public funds公共资金
public goods and services公共商品或劳务
public hearing公听会,听证会
public interest accounting公众利益会计,无偿服务会计
public investment公共投资
public issue公开发行
publicly-held company公开招股公司
public network公共互联网
public offering公开销售
public ownership共有制
public partner出名合伙人
public sale公卖,拍卖
public tender公开招标
public-utility company公用事业公司
public utility stock公用事业公司投票
public warehouse公共仓库
published accounts已公布会计报表
punitive damages惩罚性损害赔偿
pupu accounting一般物价水平会计
purchase account进货帐户
purchase acquisition盘购式兼并
purchase allowance进货折让
purchase budget进货预算
purchase commitment进货约定付款额
purchase cost进货成本
purchase discount进货折扣
purchase invoice进货发货票
purchase journal进货薄,进货日记帐
purchase method企业合并的盘购法
purchase money订金
purchase order进货订货单
purchase records进货记录
purchase requisition请购单
purchase returns and allowances进货退回与折让
purchasing agent进货代理商
purchasing officer采购主任,进货主任
purchasing power购买力
purchasing power accounting购买力会计
purchasing power capital maintenance concept购买力资本维护概念
purchasing power gain vand loss 购买力损益
purchasing power parity购买力平价
purchasing power risk购买力风险
pure competition完善竞争
pure holding company纯控股公司
pure interest纯利息
pure profit纯利润
put optionand call option 出售期权和购买期权
put option卖方期权,股票销售期权
profit-volume chart利量图表
present value method现值法
profit-volume ratio利量比率
PWC Global Economic Crime Survey 2003,普华永道会计师事务所2003年全球经济犯罪调查
PWC Comperio普华永道会计互联网
PWC’s value concepts普华永道会计事务所价值观
PWC white paper普华永道会计事务所白皮书
pyramid analysis塔式分析法
pyramid ratio塔式比率
会计社区官方微信公众号:中国会计网。
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 楼主| 发表于 2016-9-1 14:25:23 | 显示全部楼层
quick ratio速动比率
quick ratio速动比率
Q ratio比率,资产市价对现时重置成本比率
Q-system定量订货制度
qualification附保留意见;资历
qualification share资历股份
qualified acceptance附条件承兑
qualified audit report附保留意见审计报告
qualified endorsement附条件背书
qualified fixed asset限定固定资产
qualified opinion附保留意见书
qualified pension plan限定退休金计划
qualified stock options限定购股权
qualifying licensing examination资格注册考试
qualitative analysis定性分析
qualitative characteristics会计信息的质量特征
qualitative factor质量因素
quality certificate质量证明书
quality control质量控制
quality cost质量成本
quality engineering质量工程
quality market优质商品市场
quality of asset资产质量
quality of earnings收益质量
quality review质量检查
quality stock优质股票
quantitative analysis定量分析
quantitative factor数量因素
quantity discount数量折扣
quantity reorder system定论订货制度
quantity variance数量差异
quarterly dividend季度股利
quarterly statement季度报告
quasi-contract准合同
quasi-corporation准公司
quasi-money准货币
quasi-public company准公营公司
quasi-reorganization准改组,帐面改组
quasi-subsidiary准子公司
questionable payment可疑帐款
questionnaire on internal control内部控制调查表
queuing theory排队论
quick assets速动资产
quick liability速动负债
quick money速动资金
quick ratio速动比率
quit claim放弃产权
quorum法定人数
quota配额,限额
quota share reinsurance 定额分保,定额责任分保
quotation报价,报价单,行情表
quoted company证券上市公司
quoted price牌价
quoted securities上市证券,挂牌证券
会计社区官方微信公众号:中国会计网。
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 楼主| 发表于 2016-9-1 14:26:03 | 显示全部楼层
return on total asset资本总额收益率
return on stockholders’ equity股东产权收益率
return on common stock equity普通股产权收益率
return on sales销售收益率
receivables turnover应收帐款周转率
return on investment投资收益率
return in equity产权收益率
racial discrimination种族歧视
racketeering敲诈,诈骗
radical school of accounting theory激进学派会计理论
radical unionism激进工会主义
raid掠夺股权,盗用,挪用
raider firm掠夺性企业
raised check涂改支票
raising funds筹措资金
rake-off受贿
R&D company研究和发展专业公司
R&D cost研究和发展成本
random随机
random access随机存取
random access memory随机存取存储器
random sampling随机抽样法
random variance随机变量
random walk theory 随机漫步理论
range全距,幅距
rank登记,顺序
ranking of projects投资项目排列顺序
rapid amortization快速摊销
ratable value应税价值
rate比率
rate anticipation swap利率预期掉换
rate cutting费率削减
rate fixing费率核定
rate of discount贴现率,折现率
rate of dividend股利率
rate of interest利率
rate of return on investment 投资收益率
rate of return on sales销售收益率
rate of return on equity产权收益率
rate per annum年率
rate per diem日率
rate per mensem月率
rate regulation费率管制
rate risk汇率风险,利率风险
rates地方税
rates relief地方税减免
rates support grant地方税补助拨款
rate variance工资率差异
ratification认可,批准
rating评定信用等级
rating agency信用等级评定机构
ratio比率
ratio analysis比率分析
ratio analysis method比率分析法
ratio chart比率图表
ratio covenant比率保证条款
ratio estimation比率推算法
rationalized production合理化生产
ratio of current asset to current liability流动资产对流动负债比率
ratio of current asset to total asset流动资产对资产总额比率
ratio of current liability to total liability流动负债对负债总额比率
ratio of dependence on foreigntrade外贸依存率
ratio of fixed asset to capital固定资产对资本比率
ratio of fixed to total assets固定资产对总资产比率
ratio of inventory to net sales存货对销售净额比率
ratio of net income to net sales净收益对销售净额比率
ratio of net income to equity净收益对资本净值比率
ratio of quick asset to current liability速动资产对流动负债比率
ratio of receivable to net sales应收帐款对销售净额比率
ratio of sales to cost销售成本率
ratio of total liability to equity负债总额对资本净值比率
raw data原始数据
raw material inventory原材料存货
r_base个人电子计算机数据库管理程序
reacquired bond购回债券
reacquired stock购回股票
read阅读
reader阅读器
readjustable bond可调整利率债券
readjusting entry帐务重新调整分录
read-write memory读写存储器
ready cash现金,现款
ready sale适销,畅销
ready shipment即期装运
Reaganomics里根经济学
real实物的,实际的,不动产的,房地产的
real account实帐户
real capital实物资本
real cost实物成本,实际成本
real estate房地产,不动产
real estate agent不动产经纪人
real estate income不动产收益
real estate investment不动产投资
real estate investment trust不动产投资信托公司
real estate loan不动产贷款
real estate market不动产市场
real estate mortgage不动产抵押
real estate mortgage bond不动产抵押债券
real estate portfolio不动产组合投资
real estate tax不动产税
real gross national product实际国民生产总值
real income实际收入,实际收益
real investment实际投资
realizability变现能力
realizable asset可变现资产
realizable value可变现价值
realizable value accounting变现价值会计
realization实现,变现
realization and liquidation account变现清算帐户
realization and liquidation statement资产清算表
realization convention 实现常规
realization principle实现原则
realized gain or loss已实现损益
realized value变现价值
real national income实际国民收入
real personal disposable income个人可支配的实际收入
real property不动产
real rate of interest实际利率
real-time information system实时信息系统
real-time processing实时处理
realty不动产
real value实际价值
real wage实际工资
rearrangement of debt重新安排债务
reasonableness check合理性抽查,合理性校验
reasonable value合理价值
reassessment重估价
rebate回扣,退税
rebate card回扣信用卡
rebudgeting重编预算
recapitalization重组资本
recapture clause收回权益条款
recapture of earnings超额收益的归国有
receipt收入,现金收入;收据
receivables应收款项
receivables financing应收款项融通资金
receivables turnover应收帐款周转率
receiver收款人,破产企业财产接管人
receivership accounting破产清算责任会计
receiving order接管指令
receiving report收货报告单,收货单
recession衰退
reciprocal account相互往来帐户
reciprocal allocation method相互分配法,相互分摊法
reciprocal buying互购,互买
reciprocal holdings相互控股
reciprocal tariff互惠关税
reciprocal trade互惠贸易
reclassify再分类
recognition criteria确认标准
recognition of expense费用确认
recognition of revenue营业收入确认
recognition principle确认原则
recognition rule确认规则
reconciliation 调节
reconciliation statement调节表
reconciliation working sheet调整工作底稿
recontract重订合同
record记录
record date列册日期
recording medium记帐媒介
records protection记录保护
records retrntion记录保存
recoup补偿
recourse追索权
recoverable amount可收回金额
recoverable cost可回收成本
recovery复苏,回收
recovery value回收价值
recurring audit经常性审计
recurring costs经常性成本
red balance赤字余额
red clause letter of credit红条款信用证
redeemable bond可赎回债券
redeemable preferred stock可赎回优先股
redemption赎回,偿还
redemption fund偿债基金
redemption period赎回期,偿还期
redemption premium赎回溢价
redemption price赎回价格,兑回价格
redemption yield兑回收益率,兑现收益率
redevelopment再开发
red flag红色信号
red-herring prospectus红色招股说明书
red risk赤字,亏损
red-ink entry红字分录
rediscount转贴现,再贴现
rediscount rate转贴现率,再贴现率
redistributed cost再分配成本
redistribution of income收入再分配
redistribution of wealth财富再分配
reducing-balance method 余额递减折旧法
reduction of capital缩减资本,减资
redundancy payment解雇津贴
reexport再出口,转口
referee公断人,后备付款人
reference资信证明信,资信证明材料;索引,查帐索引
reference book资信手册
refinancing重筹资本
reflation通货复帐
reform改革
reformation of economic system经济制度改革
refugee capital逃亡资本
refund退款,退税;兑换证券,调换证券
refunding bond调换债券
regional cpa firms地区性会计事务所
regional economic integration地区经济一体化
regional network地区网络
regional stock exchange地区性股票交易所
regional trading arrangements地区贸易安排
register登记薄,寄存器
registered auditor注册审计师
registered bond记名债券
registered bookkeeper注册薄记师
registered business programmer注册企业程序师
registered capital注册资本
registered stock记名股票
registered trademark注册商标
register of directors and secretaries公司董事和秘书登记薄
register of members股东登记薄
register of transfer转让登记薄
registrar注册管理机构,注册管理官员
registrar in bankruptcy破产注册管理局
registrar of company公司注册管理局
registration登记,注册
registration statement申请上市注册报表
regression analysis回归分析
regression coefficient回归系数
regressive tax递减税,累退税
regular audit常规审计
regular dividend正常股利
regular income固定收入,固定收益
regular rate正常工资率,常规利率
regular tax正税
regulation条例,规章
regulation of corporate financial reporting公司会计报表条例,公司会计报表规章
regulation S-T规章,申请上市电子注册会计报表规章
regulation S-X规章,申请上市注册会计报表内容和格式规章
regulatory tax节制税
rehabilitation cost修复成本
rehypothecate再抵押
reimbursable expenditure可补偿支出
reimbursement偿付
reimbursing bank偿付银行
reinsurance分保,再保险
reinvestment再投资
reinvestment privilege再投资特权
reinvestment rate再投资率
reinvestment risk再投资风险
related company联营公司
related cost关联成本
related fund关联基金
related party transaction关联人士交易,内幕交易
relative cost advantage相对成本优势
relative fixed cost相对固定成本
relative priority相对优先求偿权
relative risk相关风险
relative sales value method相对销售价值法
relative volatility相对变动性
release放弃权益,解除抵押
relevance相关性
relevance principle相关性原则
relevant cost相关成本
relevant range相关范围
reliability 可靠性,可靠程度
reliability principle可靠性原则
reliance on internal control对内部控制制度的信赖程度
relief救济,剔除,减免
remittance汇付,汇款
remittee收款人
remitter汇款人
remitting bank托收银行,汇款银行
remortgage转抵押,再抵押
remote terminal远程终端机
removal cost拆迁成本
remuneration报酬
renegotiation重议价
renewal更新,展期
rent租用,租金
rental expense租赁费用
rental income租赁收益
rent-purchase租购
reorder cost订货成本,再订货成本
reorder point订货点,再订货点
reorder quantity订货量
reorganization公司改组,公司重组
reorganization bond公司改组债券
reorganization plan公司改组计划,公司重组计划
repairs and maintenance维修费
repatriation restriction汇出利润限制
repayment偿还,偿付
repeating audit重复性审计
repeating decision重复性决策
replacement cost重置成本
replacement cost accounting重置成本会计
replacement cost insurance重置成本保险
replacement value重置价值
repledge转押
replevin归还产权
repo再回购协议
report 年度报告,审计报告
report form报告式
reporting currency报告货币
reporting objectives报告目标
reporting period报告期
reporting policies报告政策
reporting postulate报告假设
reporting standard for audit审计报告准则
repossession已售商品收回
representation情况申诉,情况说明
representation and warranties情况申诉和保证
representative firm代表性企业
representative sample代表性样本
repressed inflation抑止性通货膨胀
reproduction cost再生产成本
reprivatization发还私营
repudiation拒付债务
repurchase agreement再购回协议
repurchased stock购回股份
request for proposal请求投标,招标
required deposit balance规定存款余额
required rate of return期望收益率
requisition请购单,领料单
resale转售
resale price转售价格
resale value转售价值
rescheduling of debt债务重议
rescission解约
research and development研究和开发
research and development cost研究和开发成本
research intensive研究密集
research libraries information network研究性图书信息网络
reservation权益保留
reserve准备,准备金,公积金
reserve accounting 公积金会计
reserve currency储备货币
reserve for accidents意外事故准备金
reserve for depreciation折旧准备
reserve fund准备金,公积金
residual asset剩余资产
residual claim剩余索赔权
residual cost剩余成本
residual equity剩余股权
residual equity theory剩余产权论
residual income剩余收益额
residual theory of dividend剩余股利理论
residual value剩余价值
resolution决议
resource资源,资财
resource allocation资源分配
resource budget资源预算
resource-oriented production面向资源生产
resources conservation资源保护
resource sharing资源分享
respondentia船货抵押借款
responsibility accounting责任会计
responsibility budget责任预算
responsibility center责任中心
responsibility costing责任成本计算法
restatement of financial statement重编财务报表,重编会计报表
restitution赔偿,偿还
restraint of trade贸易约束
restricted cash限定用途现金
restricted fund限定用途基金
restricted retained earning限定用途留存收益
restricted security限制公开发行的证券
restrictive covenant限制性条款
restrictive endorsement限定背书
restrictive policy限制性政策
restructuring of debt债务重定,债务调整
results from operation经营成果
retail accounting零售会计
retail audit零售审计
retail cost零售成本
retail method 零售盘存法
retail price零售价
retail price index零售价格指数
retained earnings留存收益,留存盈余
retained earnings policy 留存盈余政策,留存收益政策
retained earnings statement 留存盈余表,留存收益表
retained earnings to net worth ratio留存收益对资本净值比率
retained income 留存收益
retained profit 留存利润
retention money 扣留款项,保留款项;留存资金
retention ratio 留存比率
retirement退役,报废;退股,还本;退休
retirement benefit退休金
retirement fund资产重置基金;退休金基金
retirement of bond债券偿兑
retirement of stock股票退股
retirement plan退休计划,退休办法
retirement policy退休政策
retrenchement紧缩开支
retrieval检索
retroactive adjustment追溯调整
retroactive pay追补工资
return报酬,收益;纳税申报表,税单
returned check退回支票
returned goods退回货物
returned of capital资本退回,资本收回
return on assets资产收益率
return on capital资本收益,资本收益率,投资收益率
return on common equity普通股产权资本收益率
return on equity 产权资本收益率
return on investment投资报酬率,投资收益率
return on sales销售收益率
return on total assets资产总额收益率
revalorization of currency币值重定
revaluation重估价
revaluation of assets资产重估价
revaluation of currency币值重估
revaluation reserve重估价准备金
revaluation surplus重估价盈余
revenue收入,营业收入;岁入,税收
revenue account营业收入帐户,岁入帐户
revenue and expense account收入和费用汇总帐户
revenue anticipation note待付税款票据
revenue bond收益担保债券
revenue center收入中心
revenue-cost graph收入成本图表
revenue expenditure营业支出
revenue-expense view收入-费用观念
revenue recognition 收入确认,营业收入确认
revenue recognition principle收入确认原则
revenue reserve营业公积金
reversal cost method倒轧成本法
reverse dumping反向倾销
reverse entry转回分录
reverse income tax反向所得税
reverse leverage反向杠杆作用
reverse splitup并股
reverse yield gap反向收益率差距
review检查,复核
revocable credit可撤销贷款
revocable letter of credit可撤销信用证
revocable trust可撤销信托
revolving charge account循环赊帐帐户
revolving credit循环信贷,循环贷款
revolving credit agreement循环信贷协议
revolving fund周转金
revolving letter of credit循环信用证
reward奖金,报酬
right权利,认股权,购股权
right of absolute priority绝对优先求偿权
right of action起诉权,诉讼权
right of execution执行权
right of first refusal第一拒绝权
right of lien留置权
right of offset抵消权
right of recourse追索权
right of redemption赎回权
right of subrogation取代债权,取代追索权
right of way地役权
rights issue 附权发行
rights letter购股权证书
rights on附权,附认购新股权
rights out除权
rigid price僵硬价格
ring操纵市场集团
risk风险
risk-adjusted discount factor 险调整折现系数
risk-adjusted rate of return风险调整收益率
risk analysis风险分析
risk and return relationship风险和收益地关系
risk averter风险厌恶者
risk capital风险本
risk consulting风险咨询
risk diversification风险分散
risk exposure风险暴露程度
risk index风险指数
riskless portfolio无风险证券组合投资
riskless rate of return无风险投资收益率
risk lover风险爱好投资人
risk management风险管理
risk manager风险经理
risk premium风险报酬,风险溢酬
risk-return analysis风险收益分析
risk-return frontier风险收益边界
risk-return trade-off风险收益抉择
rock bottom price最低价
rocks财务窘迫
rolling budget滚动预算
rollover转期
rotation of auditor审计师轮换
rotation of capital资本循环,资本周转
rotation of directors公司董事轮换
round lot整批数量,整批
round off 去掉尾数,四舍五入
round sum整数
round transaction整套交易
round-tripping迂回套利
royalty租费,版税,开采权使用费,专利使用费,技术转让使用费
royalty payment专利权转让使用费,技术转让提出费
rubber check空头支票
rule 规则,实施细则,运算法则
rule off划线结传
rule of seventy-eight 78规则,贷款利息计算公式
rule of seventy-two72规则,投资本利和金额计算公式
rules of thumb约略估计方法
run挤兑
runaway inflation急骤上涨的通货膨胀
running ccount未结清帐户,赊帐帐户
running cost运转成本
running credit周转信贷
running expense日常费用
running form流水式
running in ventory永续盘存
running margin经营利差
running yield本期收益率
Rutgers accounting web新泽西州立大学会计互联网
会计社区官方微信公众号:中国会计网。
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 楼主| 发表于 2016-9-1 14:26:44 | 显示全部楼层
Senior accountant 会计师或者高级会计师
Safe deposit寄存保管
safe deposit charge寄存保管费
safeguarding of assets资产保护
safe investment rule安全投资规则
safety factor安全系数
safety inventory安全库存,保险库存
safety margin营业安全幅度
safety stock安全库存,保险库存
salaried employee挣薪金的职工
salaried partner挣薪金的合伙人
salary薪金
salary and allowance薪金和津贴
salary and commission薪金加佣金
salary management薪金管理
salary range薪金幅度
salary rate薪金率
salary reduction plan薪金扣减计划
salary roll薪金表
salary structure薪金结构
sale 销售
sale and leaseback售后租回租赁
sale by description凭说明书销售
sale by inspection凭验货销售
sale by sample凭样品销售
sale by trademark凭商标销售
sale contract销售合同
sale price售价
sales销售额,销售收入
sales account销售帐户,销售收入帐户
sales allowance销货折让
sales analysis销售收入分析
sales audit销售审计,销售收入审计
sales basis销售基准
sales book销货薄,销售收入帐薄
sales budget销售预算,销售收入预算
sales commission销售佣金
sales discount销售折扣
sales forecast销售预测,销售收入预测
sales invoice销货发票
sales journal销售日记帐,销售收入日记帐
sales ledger销售分类帐,销售收入分类帐
sales mix销售组合,销售商品品种
sales mix variance销售商品品种结构差异
sales price variance销售价格差异
sales promotion促销
sales records销售记录,销售收入记录
sales register销货登记薄
sales representative销售代理商
sales return销售退回
sales tax销售税,营业税
dales terms销售条件
sales to accounts receivable ratio销售收入对应收帐款比率
sales to current liabilities ratio销售收入对流动负债比率
sales to inventory ratio销售收入对存货比率
sales to total asset ratio销货额对资产总额比率
sales volume variance销量差异
salvage value残值
sample样本
sample precision样本精确度
sample size样本量
sampling抽样法
sampling error抽样误差
sampling for attributes属性抽样法
sampling for variance变量抽样法
sampling risk抽样风险
sampling test抽样检查
sanction制裁
S&L assicuatuib储蓄贷款协会
S&P compustat标准和普尔公司会计数据库
S&P 500 stock index标准和普尔500种股票价格指数
Sarbanes-Oxley Act萨班斯-奥克斯法案
Sarbanes-Oxley information center萨班斯-奥克斯法案信息中心
satellite banking卫星银行业务
satisfaction偿还,赎回
satisfaction of claim理赔
saturation stage饱和阶段
save as you earn scheme 定额储蓄计划
savings储蓄
savings account储蓄帐户
savings and loan association储蓄贷款协会
savings bank储蓄银行
savings bond储蓄公债
savings deposit储蓄存款
saving deposit certificate定期储蓄存款
savings ratio储蓄率
saye scheme定额储蓄计划
scale economy规模经济
scalper小投机者
scan审阅,查阅;扫描
scarce currency稀有货币
scarce resources稀有资源
scatter graph散点图,散布图
scavenger sale财产抵税拍卖
scenario远景概况
schedule附表,明细表;税率表,费率表
schedule of accounts receivable应收帐款明细表
schedule of manufacturing overhead制造间接费用明细表
schedule of property财产明细表,财产目录
scheme of composition偿债和解计划
scientific management科学管理
scientific method of amortization科学摊销法
scissors difference剪刀差
scope limitation范围限制
scope of audit审计范围
scope of cover承保范围
scope paragraph范围段落
scorekeeping记录保管
S corporation小型企业公司
scrap value费料价值
screen trading屏幕交易
scrip临时凭证,代价券
scrip dividend临时凭证股利,票据股利
scrip issue发行红利股
seal印章
sealed bid密封投标
seasonal adjustments季节性调整
seasonal discount季节性折扣
seasonal unemployment季节性失业
seasonal variation季节性变动
seasoned securities价格已稳定证券
SEC EDGAR database证券交易管理委员会数据库
SEC Bulletins证券交易管理委员会公报
SEC Investigation证券交易管理委员会调查
SEC Laws&Regulations证券交易管理委员会法律和规章
SEC New rule on internal control reporting美国证券交易管理委员会新会计规章,对上市公司内部控制地审计报告
secondary account二级帐户
secondary auditor从属审计师
secondary bank二级银行
secondary classification二次分类
secondary data第二手数据
secondary liability从属负债,从属债务
secondary market二级市场
secondary offering第二次销售
second beneficiary 第二受款人
second mortgage第二抵押
secrecy保守机密
secret commission秘密佣金
secret ledger机密分类帐
secret reserve秘密准备金
secular inflation长期通货膨胀
secular stagnation长期经济停滞
secular trend长期趋势
secular bond担保债券
secular creditor有担保债权人
secured liability担保负债,担保债务
secured loan担保贷款
secured transaction担保交易,担保经济业务
securities证券
securities act of 1933年证券法
securities acts证券法
securities analysis证券分析
securities analyst证券分析师
securities and exchange commission证券交易管理委员会
securities and futures authority证券和期货交易管理协会
securities and investment board 证券和投资管理委员会
securities company证券公司
securities exchange证券交易所
securities exchange act of 1934年证券交易法
securities exchange tax证券交易税
securities fraud证券欺诈
securities industry证券产业
securities industry automation corporation证券产业自动化公司
securities investment trust证券投资信托公司
securities investor protection act证券投资人保护法
securities investor protection corporation证券投资人保护公司
securities market证券市场
securities market line证券市场贝塔风险线
securities ratings证券等级
securities swap证券换掉
securities trading证券交易
securitization证券化
security证券,担保,担保品
security agreement担保协议
security capital安全资本
security deposit保证金
security interest担保权益
security needs安全需求
security risk证券风险,担保风险
seed capital种子资本,创业资本
seed money种子资金,创业资金
segment分部,独立计量损益部门
segment accounting分部会计
segmentation strategy分部战略
segment contribution margin分部贡献毛利
segment reporting分部报告
segregation of duties职责分割,职责划分
seizure充公,没收
selective distribution选择性销售
selective inventory control选择性存货控制
self-administered fund自管基金
self-assessment自估税额
self-balancing自平
self-constructed asset自建固定资产
self-employment自营职业,个体经营
self-employment自营职业,个体经营
self-employment income自营职业收益,个体经营收益
self-employment retirement plan自营职业者退休金计划
self-employment tax自营职业税
self-finance自筹资金
self-finance ratio自筹资金比率
self-insurance自保,自办保险
self-interest principle自利原则
self-liquidation financing自偿性筹资
self-regulation system自律制度
self-regulatory organizations自律组织
self-sustaining fund自给资金
seller’s lien卖方留置权
seller’s market卖方市场
selling and administrative expense销售和管理费用
selling and administrative expense budget销售和管理费用
selling expense销售费用
selling group推销联营,推销集团
selling price卖价,报价
selling short卖空
selling syndicate推销联营,推销集团
sell of process-further decision销售或继续加工决策
semi-finished product半成品
semi-fixed cost半固定成本
semi-senior accountant中级会计师
semi-variable cost半变动成本
senior accountant高级会计师
senior bond优先债券
senior capital优先资本
senior creditor优先债权人
senior debt优先债务
senior interest优先权益
senior mortgage优先抵押
senior partner高级合伙人
senior security优先证券
sensitive market敏感性市场
sensitivity analysis敏感性分析
separable asset可分离资产
separable cost可分离成本
separable entity postulate单独个体假设
separate property单独支配的财产
separate reture单独税单
separation of ownership and control所有权与管理权的分离
separation pay解雇费
sequential access按序存取
sequestered account查封帐户
sequestration查封,扣押
serial bonds分期偿还债券
serial correlation序列相关
series bonds系列债券
serious fraud office重大舞弊调查局,重大欺诈调查局
service劳务,服务;清偿债务;局,署
service center服务中心劳务中心
service contract劳务合同,服务合同
service cost劳务成本
service department劳务部门
service industry服务产业
service lease服务性租赁
service life服务年限
service of debt债务偿付
service potential服务潜力
set of accounts成套帐薄
set of documents整套单据
set-off抵消
settlement结算,清算
settlement date结算日期,交割日期
settlement funds结算资金
settlement of accounts帐目结算
settlement of claims理赔
settlement of exchange结汇
settlement price结算价格,清理价格
settlement sheet债务结算表
settlement term结算条件
settlor财产授与人
set-up cost生产准备成本
seventh directive第7号令
several liability个别责任
shading减让
shadow director影子董事
shadow price影子价格
shady transaction秘密交易
shake-out迫使估价暴跌
shake-up构重大改组
shame corporation虚假公司
sham transaction虚假业务
share股份,股票
share bonus股票红利
share capital股本
share certificate股票
share revenue分成收入
share exchange股份交换
shareholder股东
shareholders’ register股东登记薄
shareholders’ equity股东产权
share index股票价格指数
share of stock股份
share of the market市场份额,市场占有率
share option 购股权,股票期权
share premium股本溢价
share split股份分割,分股
share transfer股票转让
share warehousing股份存储
sharing arrangement分成协议
shark诈骗者
shark watcher诈骗识别专家
shell company空壳公司
shelter避税项目
Sherman anti-trust act谢尔曼反托拉斯法
shifting of tax burden税收负担转嫁
shipment装运,船运;装运货物,船运货物
shipment and delivery cost发运费用
shipment policy船运保险单
shipment price交运价格
shipowner’s lien船主留置权
shipping department发运部门
shipping document运货单据,发运单据
shipping exchange海运交易所
shipping expense运货费用
shipping specifications装货清单
short account空头帐户
shortage 短量,短缺额
shortage cost缺成本
short bill短期票据,短期汇票
short covering空头补进
short-form audit report短式审计报告
short position空头,短缺头寸
short run短期
short-run decision短期决策
short-run marginal cost短期边际成本
shorts短期证券
short sale卖空
short term短期
short-term asset短期资产
short-term budget短期预算
short-term debt短期债务
short-term debt ratio短期债务比率
short-term financing短期筹资
short-term forecast短期预测
short-term interest rate短期利率
short-term investment短期投资
short-termism短期盈利主义
short-term lease短期租赁
short-term liability短期负债
short-term loan短期贷款
shrinkage损耗
shutdown expense停产费用,停业费用
sick pay病假工资
sight bill即期汇票
sight credit即期信用证
sight deposit活期存款
sight draft即期汇票
sight letter of credit即期信用证
sight rate即期汇率
signature签字,署名
signature card印鉴卡
signed instrument签约文件,签署票据
signer签约人,签署人
significant amount有实义金额,大数金额
sign off结束指令
sign on 开始指令
silent partner隐名合伙人
silicon valley硅谷
simple arbitrage简单套利
simple capital structure简单资本结构
simple contract简易合同
simple debenture无担保公司债
simple entry简单分录
simple interest单利
simple journal 简单日记帐
simple rate of return简单收益率
simple regression analysis简单回归分析
simple trust简单信托
simplex method单纯形法
simplicity简明性
simplified financial statement简化财务报表,简化会计报表
simulation模拟
simultaneous processing同时处理
simultaneous verification同时验证
single cost system单一成本制度
single-entry bookkeeping单式薄记
single liability单独责任
single option单项期权
single payment loan一次付清贷款
single premium policy一次付清保险单
single presentation单独反映
single proprietorship独资
single-step income statement单步式损益表
single-tax system单一税制
single venture独营,独资经营
sinking fund偿债基金
sinking fund method of depreciation偿债基金折旧法
sinking fund reserve偿债基金准备金
site厂址,网址,网址
site selection study厂址选择研究
site value tax地价税
situational management 情势管理
six-day 6%method六天六厘计算法
skeleton account T型帐户
skewness偏斜性
skill-intensive技术密集型
skimming pricing刮脂价格,早期获利价格
skip逃债者
skip account逃债者帐户
skip tracing逃债追踪服务
sky rocketing price飞涨价格
slack budget松弛预算
slack market疲软市场
slack path松弛路径
slack season淡季
sleeping partner隐名合伙人
slide error位数移动错误
slide scale滑动比率
slide scale price滑动价格
slide scale tariff滑动关税税率
sliding budget滑动预算
slip传票
slow asset呆滞资产
slump经济萎缩
slush money行贿资金
small business administration小型企业管理局
small business corporation小型企业公司
small business investment company小型企业投资公司
small company小型公司
small loan小额贷款
small loan company小额贷款公司
small profit and quick return薄利多销
smart card机敏信用卡,职能信用卡
smart investment机敏投资
smart pros智能财会信息网
smart terminal机敏终端机,智能终端机
smash 破产
smoothing修匀
smuggling走私
S-O act萨班斯-奥克斯法案
social accounting社会会计
social audit社会审计
social balance sheet社会资产负债表
social benefit社会效益
social benefit cost ratio社会效益对社会成本比率
social cost社会成本
social darwinism社会达尔文主义
social dumping社会倾销
social economic environment社会经济环境
social economics社会经济学
social-economic welfare approach社会经济福利法
social impact statement社会影响报表
social income社会收益
social indicator社会指标
social insurance社会保险
social objective社会目标
social responsibility社会责任
social responsibility accounting社会责任会计
social responsibility audit社会责任审计
social responsibility investment社会责任投资
social responsibility statement社会责任报表
social risk社会风险
social security社会保障,社会保险
social security administration社会保障事务管理局
social security benefit社会保障金
social security tax社会保障税,社会保险税
social wealth社会财富
social welfare社会福利
society for information management信息管理协会
soft copy软拷贝
soft currency 软货币,软通货
soft expert软专家
soft funding软性资金来源
soft loan软通货贷款
soft loan window软贷款窗口
soft market行情疲软,疲软市场
soft money软货币,软通货
software软件
software compatibility软件兼容性
software development cost软件开放成本
software flexibility软件灵活性
software life cycle软件寿命周期
software maintenance软件维护
software package软件组合程序
software security软件安全措施
sole distributer总经销商
sole practitioner单独开业者
sole proprietorshiip独资,独资企业
solvency偿债能力
solvency ratio偿债能力比率
sophisticated investor精明投资人
sorting分类,排序
sorting code number分类编码
sound finance稳健财政,稳健财务
sound value公平价值,合理价值
source and application of funds statement资金来源和运用表
source data原始数据
source document原始凭证
source of evidence证据来源
source of financing资本筹措来源
source of taxation税源
source of working capital流动资金来源
south sea bubble南洋泡沫
sovereign immunity主权国豁免权
sovereign loan主权国贷款
sovereign risk主权国贷款风险
special account专用帐户
special agent特约代理商
special assessment特别摊派税捐,特种税捐
special audit专项审计,特别审计
special bonus特别红利
special budget特别预算
special cash专用现金
special commissioners特派专员
special cost analysis专项成本分析
special crossed check特别划线支票
special deposit特别存款
special dividend 特别股利
special drawing rights特别提款权
special economic zone经济特区
special endorsement特别背书
special fund专用基金
special interest group特定权益社会集团
special journal专用日记帐
special ledger专用分类帐
special letter of credit特别信用证
special order decision特殊订单决策
special partnership特别合伙
special privilege特殊优惠
special purpose financial statement专用财务报表,专用会计报表
special report专项审计报告,特别审计报告
special resolution特别决议
special revenue fund特种收入基金
specie 硬币,铸币
specific assignment特定转让,个别转让
specific cost特殊成本,专署成本
specific identification method个别鉴定法
specific insurance特定财产项目保险
specific legacy指定遗嘱,特别遗赠
specific-order costing订单成本制度
specific price index个别物价指数,单项物价指数
specific price level chance个别价格水平变动
specific purpose fund专门用途基金,专用基金
specific separate entity postulate特定独立个体假设
specific tax从量税
speculation投机,投机活动
speculative investment投机性投资
speculative motive投机性动机
speculative stock投机性股票
speculator投机商
speech recognition software语言识别软件
spending开支,支出
spending-power开支能力
spending variance开支差异
spendthrift挥霍浪费
spin-off 分拆
split股份分割
split capital trust分股信托
split-investment company分股投资公司
split-off以股易股,股本转换
split-off point分离点
split-up股本分割
spoilage废品损耗,次品损耗
spoiled product废品,次品
sponsor创办人,资助人
spontaneous credit自发费用
spot cash手存现金
spot check突击检查,现场抽查
spot exchange rate即期汇率,现汇汇率
spot goods现货
spot market现货交易市场,现汇交易市场
spot price现货价格
spot transaction现货交易
spread差价,进销差价;详细记录
spread arbitrage差价套利
spread sheet棋盘式数据表,棋盘式计算表
spread sheet program棋盘式计算表编制程序
squeeze压缩,紧缩;轧空头;倒轧
stabilization稳定
stabilization function稳定职能,稳定经济职能
stabilized bond稳定币值债券
stabilized price稳定价格
stabilizers稳定经济工具
stable monetary unit postulate稳定货币单位假设
staff雇员,参谋人员
staff auditor雇员审计师
staff authority参谋职权,幕僚职权
stag新股套利者
stage of completion完工程度
stage of product life产品寿命阶段
stagflation停滞性膨胀,滞胀
stagnation停滞
stakeholder特定权益集团
stakeholder theory特定权益集团理论
stale bill of lading失效提货单,过期提货单
stale check失效支票,过期支票
stamp tax印花税
standard标准,准则
standard poor’s compustat标准和普尔公司会计数据库
standard & poor’s corporation标准和普尔公司
standard & poor’s 500 stock index标准和普尔500种股票价格指数
standard & poor’s rating标准和普尔证券评定登记
standard audit report标准和审计报告
standard card标准信用卡
standard contract标准合同
standard cost标准成本
standard costing标准成本计算法
standard cost variance标准成本差异
standard deducion标准扣减额
standard deviation标准差
standard error标准误差
standard industrial classification标准产业分类
standard international trade classification国际贸易标准分类
standardization of accounting会计的标准化
standardization of accounting terms 会计名词的标准化
standardized audit program标准审计程序
standard labor time标准人工工时
standard material price标准材料价格
standardized international accounting国际标准化会计
standard labor rate标准工资表
standard money标准货币,本位币
standard of conduct行为准则
standard of living生活水准
standard of performance业绩考核标准
standard overhead标准间接费用
standard ratios标准比率
standby cost休闲成本
standby equipment备用设备
standby letter of credit备用信用证
standby revolving credit备用周转性信贷
standing auditor常任审计师
standing cost长期成本
standing data长期数据
standing order长期订单
standstill agreement暂停偿付协议
staple stock主要存货
star software斯塔软件
start-up cost生产准备成本
stated capital规定股本,设定股本;申报股本
stated value 设定价值
state enterprise国营企业
state flat rate pension国家统一退休金
statement报表,客户结帐单,帐单,公报
statement analysis报表分析
statement form报表格式
statement of account客帐结算单
statement of affairs清算式资产负债表
statement of assets and liabilities资产负债表
statement of cash flows现金流量表
statement of cash receipts and disbursements现金收支表
statement of financial position财务状况表
statement of cost of goods manufactured产品成本报表
statement of income收益表,损益表
statement of net worth资本净值表
statement of operating 营业报表
statement of realization and liquidation变现和清偿表
statement of retained earnings留存收益表,留存盈余表
statement of revenues and expenditures收支表
statement of stockholder’s equity股东权益表
state-owned enterprice国营企业
state ownership国有制
state planning国家计划
state trading国营贸易
static analysis静态分析
static budget静态预算
static statement静态报表
static structure静态结构
statistical accounting统计会计
statistical analysis system统计分析系统
statistical sampling统计抽样法
statistical software统计软件
status inquiry agency信用调查机构
status of taxpayer纳税人身份
statute law成文法
statute of fraud防止欺诈法
statute of limitation时效法
statutory accounting法规会计
statutory audit法规审计
statutory basis法定基准
statutory books法定帐册
statutory capital法定股本
statutory declaration法定申明
statutory depletion法定折耗
statutory legacy法定遗产
statutory merger法定兼并
statutory receiver法定破产企业财产接管人
statutory statement法定报表
step allocation method逐步分配法,逐步分摊法
step-rate mortgage阶梯式利率抵押贷款
step-variable cost阶梯式变动成本
stewardship保管职责
step cost阶梯式成本,阶梯式变动成本
stewardship accounting保管责任会计,保管会计
stipend薪金,固定津贴
stipulated price约定价格
stochastic随机性
stock股份,股票;政府证券;存货,存量
stock acquisition plan股票购买计划
stock appreciation股票升值,存货升值
stock appreciation relief存货升值税额减免
stock appreciation rights股票升值权益
stock arbitrage股票套利
stock averages股票平均价格指数
stock bonus股票红利
stock broker股票经纪人
stock certificate股票
stock clearing corporation股票清算公司
stock company股份公司
stock compensation股票报酬
stock control存货控制
stock dilution股份稀释,股权削减
stock discount股票折价
stock dividend股票股利
stock exchange股票交易所
stock exchange automated quotations股票交易所自动行情表
stock exchange daily official list股票交易所每日官定牌价
stockholder股票持有人,股东
stockholders‘ equity股东产权
stockholders’ equity ratio股东产权比率
stockholders’ equity turnover股东产权周转率
stock index股票指数,股票价格指数
stock index futures股票指数期货
stock index option股票指数期权
stock in trade待销存货
stock market股票市场
stock market crash股市行情暴跌
stock on hand库存存货
stock option购股权
stock option accounting 购股权会计
stock out库存耗竭,库存缺货
stock-out cost缺获成本
stock outstanding流通在外股份
stock premium股票溢价
stock price股票价格
stock purchase plan股票购买计划
stock purchase warrant购股权证
stock quotation股票行情表
stock register股票登记薄
stock repurchase股票回购
stock right优先购股权
stock split股份分割,拆股
stock subscription股票认购
stock taking存货盘盈
stock transfer股票转让,股票过户
stock transfer tax股票交易税,股票过户税
stock turnover存货周转率
stock valuation存货计价
stock warrant购股权证
stock watering股票掺水
stock yield股票收益率
stop-payment order停止支付通知单
stopped check止付支票
storage存储,存储器
storage capacity存储容量
storage cost存储成本,仓储成本
store audit零售商店审计
storehouse仓库
stores库存材料
stores card库存材料卡
stores ledger材料分类帐
stores requisition领料单,领料申请书
straddle买卖期货合同,买卖期权
straight bill of lading直接提货单,记名提货单
straight bond单纯债券
straight commission单纯佣金
straight lease直线租赁
straight letter of credit直接信用证
straight-line method of amortization直线推销法
straight-line method of depreciation直线折旧法
straight loan单纯信用贷款
straight salary单纯薪金
strategic budget战略预算
strategic business department战略营业部门
strategic decision战略决策
strategic finance战略财务
strategic investment appraisal战略性投资评价
strategic management accounting战略管理会计
strategic material战略物资
strategic planning战略计划
stratified sampling分层抽样法
striking price预购价格
strip option剥离期权,三重交易期权
stripping剥离
strong currency强势货币
strong trademark强性商标
structural analysis结构分析
structural chart组织机构图表
structural inflation结构性通货膨胀
structural unemployment结构性失业
structural of accounting theory会计理论结构
structure of financial statement财务报表结构,会计报表结构
structure of interest rate利率结构
structure of tax rate税率结构
stub票根,存根
subchapter scorporation非纳税公司
sub-contract分包合同
subcontractor分包商
subcontractor’s audit分包合同审计
subdivision of shares分股
subjective goodwill主观商誉
subjective probabilities主观概率
subjective value主观价值
subject matter标的物
subject to有待审批,受限于某项条件
subject-to option附保留意见书
subject to ratification有待审批
sublease分租,转租
sublicensing许可证转让
submission提交,报送
submortgage二次抵押,转押
suboptimization次优化
subordinated bond次等债券
subordinated debt次等债务
subordinated interest次等权益
subrogation取代债权
subscribe签署,认购
subscribe capital stock已认购股本
subscriber认购人,认股人
subscription认购
subscription right认股权,认股权证
subsequent events期后会计事项
subsidiary account辅助帐户,明细帐户
subsidiary benefit从属效益
subsidiary coin辅币
subsidiary company附属公司,子公司
subsidiary company accounting子公司会计
subsidiary documents附属单据
subsidiary export company附属出口公司
subsidiary ledger辅助分类帐
subsidiary letter of credit从属信用证
subsidized export补贴出口
subsidized price补贴价格
subsidy补助金,补贴
subsistence expense维持生存必须费用
substantive test实质性抽查,真实性抽查
substantive test risk实质性抽查风险,真实性抽查风险
subsystem子系统
subtotal小计
subtraction减除数,减项
subunderwriter证券分包商
successful-efforts accounting成效会计
succession继承
succession tax遗产继承税
successor auditor后任审计师
sufficient disclosure充分披露
suit诉讼
sum合计,总计
summary account汇总帐户
summary entry汇总分录
summary financial statement简式财务报表,简式会计报表
summary of significant accounting policies重要会计政策的摘要
summary prospectus简式招股说明书
sum-of-the-years’-digits method of depreciation年限总额折旧法
sumptuary tax限制消费税
sum total合计,总计
sundry account杂项帐户
sunk capital沉没资本
sunk cost沉没成本
sunk cost method沉没成本法
sunrise industry朝阳产业
sunset industry夕阳产业
sunshine law阳光法,公听法
superannuation fund超龄退职基金
superannuation funds office超龄退休基金管理局
supercomputer超级电子计算机
supermajority provision 超多数股权条款
superprofit超额利润
supervision监督
supplementary appropriation追加拨款
supplementary budget追加预算
supplementary cost辅助成本
supplementary pension辅助退休金
supplementary statement辅助报表
supplementary unemployment benefit辅助失业补助金
supplementary wage辅助工资
supplier供应商
supplier credit卖方信贷
supplier’s monopoly卖主垄断
supplies 物料,辅料
supply price供应价格
supply risk供应风险
supply-side economics供应经济学派
support buying支持性采购
support price平价,维持价格
suppressed inflation抑止性通货膨胀
supra protest参加承兑,信用担保承兑
surcharge附加费,附加税
surety保证,担保;保证人;
surety bond履行合同保证书
surety money保证金
surplus盈余
surplus reinsurance溢额责任分保
surplus reserve盈余准备金
surprise audit突击审计
surprise count突击盘点
surrender value退保金,低借价值
surtax附加税
survey report公证保告,鉴定报告
survey’s fee公正费,鉴定费
surviving company承替公司接办公司
surviving partner承替合伙人,接办合伙人
survivors benefit抚恤金
survivorship policy遗嘱保险单
suspense account暂记帐户
suspense credits暂记贷款
suspense debits暂记借项
swap外汇掉期,套汇;外汇掉换,换汇
swap arbitrage换汇套利
swap contract换汇合同
swap rate换汇汇率
swing loan过渡性贷款
switch trade转手贸易
SYD method年限总额折旧法
symbol符号
symbolization of account帐户代号化
syndicate辛迪加,银团
syndicate loan银团贷款
synergy增效作用,协同效应
system系统,制度
system analysis系统分析
system analyst系统分析师
systematic inspection系统检查
systematic sampling系统抽样法
system description系统描述
system design系统设计,制度设计
system flow chart系统流程图
system management系统管理
system software系统软件
system programmer系统程序师
system weakness系统薄弱环接,内部控制制度薄弱
systrust service信息系统安全信托服务
会计社区官方微信公众号:中国会计网。
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 楼主| 发表于 2016-9-1 14:27:20 | 显示全部楼层
table表格
table A表格A,申报公司章程表格
T-account T型帐户
tactical decision战术决策,战略决策
tactical plan战术计划,策略计划
tag标签,标识符
take and pay contract收购付款合同
take a position抢头寸
take-home pay实发工资
takeout loan取代贷款
takeover盘购,购并
takeover bid购并出价
takeover panel购并监管委员会
take profits实现利润
taker期权合同买方
take stock盘货
take up赎回,付清
taking a bath注销一笔巨额损失
takings现金收入,进款
tally trade赊卖,分期付款交易
talon息票付券
tangible asset有形资产
tangible current asset有形流动资产
tangible fixed asset有形固定资产
tangible net worth有形资本净值
tangibles有形资产
tangible value有形资产价值
tap issue龙头发行,随时发行
tap stock龙头证券
target目标,指标
target capital structure 目标资本结构
target company购并目标公司
target cost目标成本
target income目标收益
target income sales目标收益销售额
target price目标价格
target rate of return目标收益率
tariff关税税则,关税说率;费率
tariff bargaining关税谈判
tariff barrier关税壁垒
tariff customs union关税同盟
tariff escalation关税税率级距
tariff level关税税率水平
tariff nomenclature关税商品分类表,关税税目表
tariff preference关税优惠,关税特惠
tariff quota关税配额
tariff rate关税税率,表定费率
tax税捐,税收
tax abatement减税
taxability纳税能力
taxable estate应纳税财产,应税财产
taxable income应税所得,应税收益
taxable loss应税损失,税损
taxable value应税价值
tax accountant税务会计师
tax accounting税务会计
tax administration税务管理
tax advantage纳税利益
tax advice line税务咨询热线
tax advise service税务咨询服务
tax adviser税务顾问,税务咨询师
tax allocation所得税分摊
tax allowance税额减免
tax analyst税务分析师
tax and accounting sites directory税收和会计网站目录
tax and price index税收和物价指数
tax anticipation bill待付税款国库券
tax anticipation note待付税款中期国库券
tax assessment税额查定
tax assessor估税员,税务稽核员
tax association税务协会
taxation capacity税收课征能力
taxation leverage税收杠杆作用
taxation office税务局
tax avoidance避税
tax base应税基础,计税基价
tax bracket税率等级,税级
tax burden税收负担,税负
tax certificate税务扣押证
tax court税务法院
tax credit税额减免,税额抵免
tax credit method税额抵免法
tax cuts减税
tax deduction应税收益减免额
tax deduction method应税收益额减免法
tax deed税收契据
tax deferred annuity递延税收年金,递延税收退休金
tax deposit certificate纳税存款单
tax difference税额差异
tax due到期应付税款
tax effect计税影响,j计税结果
tax environment税收环境
taxes withholding扣缴税款
tax evation逃税,偷税漏税
tax executives institute高级税务人员管理协会
tax exempt免税
tax exempt bond免税债券
tax exemption method免税法
tax exempt organization免税机构
tax exempt special savings account免税专用储蓄帐户
tax exile逃税者
tax filling填报税单
tax fraud税务欺诈,偷税漏税
tax-free bond免税债券
tax-free trade zone免税贸易区
tax harmonization税收协调
tax haven逃税天堂,避税国
tax holiday减税期
tax incentive税收鼓励作用
tax indexing税收指数化
tax invoice税收发货票
tax journal税务期刊
tax jurisdiction税收管辖权
tax liability纳税义务,应纳税额
tax lien征税扣押权
tax loophole税收漏洞
tax-loss carryback税损移前扣减,税损退算
tax-loss carryforward税损移后扣减,税损结转
tax-loss corporation税损公司
tax news network税务新闻网
tax-option corporation纳税选择公司
tax payable method应付税款法
tax payer纳税人
tax payer suit纳税人诉讼
tax penalty税收罚金
tax planning纳税计划
tax preference item优惠税目
tax-push inflation税收推动型通货膨胀
tax rate税率
tax rate schedule税率表
tax rate structure税率结构
tax rebate退税
tax reform act税收改革法案
tax relief税负减免
tax return纳税申报表,税单
tax sale抵税拍卖
tax saving省税,节税
tax service税务咨询服务
tax shelter避税项目
tax shifting 税收转嫁
tax software税务软件
tax software company税务软件公司
tax surcharge税收附加费
tax system税收制度
tax table纳税申报表
tax treaty税收协定
tax world税务世界网站
tax year税收年度
tax yield税收收益
T-bill国库券
T-bond国库债券,长期国库券
T curve T型曲线
technical adjustment技术性调整
technical aid技术援助
technical analysis技术分析
technical and economic feasibility技术经济可行性
technical efficiency技术效率
technical insolvency技术性无力偿付
technological auditing电子技术审计
technological auditor电子技术审计师
technological innovation科技革新
technological life科技寿命
technological life cycle科学技术寿命周期
technological monopoly科学技术垄断
technological obsolescene科学技术陈旧
technological risk科学技术风险
technological unemployment科技性失业
technology acquisition科学技术引进
technology advantage科技优势
technology cost科学技术费用
technology intensive科学技术密集
technology leverage科技杠杆作用
technology trade科技贸易
technology transfer新科技转让
teeming and lading截留移用,挪用现金
tei education fund高级税务管理人员基金
TEI membership高级税务管理人员协会会员资格
telecommunication电子通信,电信
telecommuting通过电信办公
teleconference电信业务会议
telegraphic transfer电汇,电子回扣
telemarketing电信推销
telephone transfer system电话转帐制度
teleprocessing电信数据处理
telex电传
teller出纳员
teller proof出纳验证
temporal method时间度量法,时态法
temporary account暂记帐户
temporary advances临时预支,短期借款
temporary current asset临时性流动资产
temporary difference临时性差异
temporary investment临时性投资,短期投资
temporary loan临时贷款,短期贷款
temporary money临时资金
temporary proprietorship临时性业主产权,临时性资本
temporary receipt临时收据
tenancy租赁
tenant承租人
ten commandments of speculator投机十戒
tender投标,偿还,清偿,钱币
tender bond投标保证金
tenderer投标商
tender grarantee投标保证书
tender issue投标发行
tender offer投标收购股权
tender price投标价格
ten-K 10-k报表,上市公司年度报表
tenor票据期限,票期
ten-Q10-q报表,上市公司季度报表
tentative balance sheet暂编资产负债表
tentative budget暂编预算
tenure占用权,占用期
term定期期限,条件
term bill定期汇票
term bond定期债券
term credit远期信用证
term days支付日
term deposit定期存款
term draft定期汇票,远期汇票
terminable annuity有限期年金
terminable bond有期限公债
terminal account终结帐户
terminal equipment终端设备,终端机
terminal value终值
termination of business停止营业
termination of contract合同期满
termination pay解雇费
term insurance定期保险
term lease定期租赁
term loan定期贷款
term mortgage定期抵押
terms and conditions销售条件
terms of acceptance承兑条件
terms of delivery交货条件
terms of payment支付条件
terms of price价格条件
terms of sale销售条件
terms of trade贸易条件
terms of trade index贸易指数
term transfer掉期,转期
term structure of interest rates利率的期限结构
terotechnology设备综合管理学
test抽查
testamentary trust遗嘱信托
testator遗嘱人
test data测试数据
test of compliance符号性抽查
test marketing试销
test of internal control内部控制抽查
test of liquidity流动性抽查
test of profitability盈利能力抽查
test of transactions经济业务抽查
test risk抽查风险
theoretical depreciation理论折旧
theory of asset valuation资产计价理论
theory of capital structure资本结构理论
theory of comparative costs比较成本理论
theory of equilibrium平衡理论,均衡理论
theory of financial deepening金融深化理论
thin corporation虚弱公司
think program智谋程序
think tank智囊团,智谋中心
thin market交易清淡市场
third class commercial paper三等商业票据
third country trade三国间贸易
third market第三证券交易市场
third mortgage第三抵押权
third party第三方
third-party beneficiary 第三收益人
third-party transaction三方交易,三方经济业务
third statement第三报表
three-column accounts三栏帐薄
three-column cash book三栏现金薄
three C’s of credit信用的三个要素
three-name paper三名票据
three-point arbitrage三角套汇
three-way variance analysis三分法分析差异,三项差异分析法
threshold临界点,起征点
threshold agreement临界点协议
threshold price起征点价格
thrift节约,节俭
thrift account储蓄帐户
thrift institution储蓄机构
through bill of lading联运提货单
through freight联运运单
throughout accounting加工产量会计
tickler file到期备忘档案
tick mark代号,标记符号
tick point浮动点
tick loan限制用途贷款
tie-in sale搭配销售
tight market紧俏市场
tight money紧缩银根
tight standards严紧标准
till money备用现金,库存现金
time adjusted rate of return失效调整收益旅
time arbitrage时间套利
time bargain定期交易
time bill 定期汇票,远期汇票
time budget时间预算
time card计时卡
time deposit定期存款
time draft定期汇票,远期汇票
time is of the essence时间因素是合同要点
time lag时间滞差
time letter of credit远期信用证
timeliness及时性
time loan定期贷款
time of validity时效
time payment定期支付,定期付款
time rate计时工资率,计时费率
time series时间数列
time series analysis时间数列分析
time sheet计工单,计时单
time interest earned ratio收益对债务利息倍数比率
times ticket计工单,工票
time-value of money资金的时间价值
time value of money calculator资金时间价值计算器
time variance工时差异
time wage计时工资
timing difference计列时差,时间归属差异
tip小费
titanium card钛卡
title产权
title absolution绝对所有权,绝对产权
title deed契据
title insurance产权保险
title insurance company产权保险公司
t-note中期国库券
turnover of plant and equipment厂房和设备周转率
total asset turnover资产总周转率
times interest earned盈利对利息倍数比率
total asset turnover资产总额周转率
times interest earned ratio盈利对利息倍数比率
token coin代用硬币
token payment象征性付款
tolerance宽容度,公差
to let出租
toll通行税,通行费;租费
tonnage tax船舶吨位税
to order凭指示,凭指定
top financial management高级财务管理人员
top-hat pension高级管理人员退休金
top-hat policy高级管理人员保险单
top out回稳
Toronto stock exchange多伦多股票交易所
tort侵权
total-absorption costing全额摊配成本计算法
total account总括帐户
total amount总计,总额
total assets资产总额
total assets turnover资产总额周转率
total breach全部违约
total capital turnover资本总额周转率
total cost总成本
total debt to total capital ratio负债总额对资本总额比率
total equity产权总额
total income收益总额
total information system综合信息系统
total investment投资总额
total investment risk总投资风险
total leverage全部杠杆作用
total loss损失总额,全损
total price总价
total equality control全面质量管理,全员质量管理
total revenue营业收入总额
total value总值
total working capital流动资本总额,流动资金总额
tour to office and plant办公室和厂房巡视
traceable cost可追溯成本
trace backward逆查,溯查
trace forward顺查
trade贸易,行业,产业
trade acceptance商业承兑汇票
trade accounts payable购销应付帐款
trade accounts receivable购销应收帐款
trade adjustment assistance产业调整援助
trade association同业公会,产业协会
trade balance国际贸易收支差额
trade barriers贸易壁垒
trade bill商业汇票
trade bloc贸易集团
trade credit商业信用
trade creditors购销债权人
trade cycle商业周期
trade debtors购销债务人
trade deficit贸易逆差,贸易赤字
trade discount商业折扣,购销折扣
trade financing贸易融资
trade-in以旧换新
trade-in value抵换价值
trade liability购销负债,赊购债务
trade liberalization贸易自由化
trademark商标
trade name牌号名称,商标名称
trade off抉择,物物交换
trade policy贸易政策
trade price批发价
trader 交易商
trade restrictions贸易管制
trade secret商业秘密
trade surplus贸易盈余,贸易顺差
trade terms贸易名词,贸易条件
trade usage行业惯例,产业惯例
trading account购销帐户,营业帐户
trading capital营业资本,营业资金
trading certificate营业执照
trading company贸易公司
trading currency贸易通货,贸易货币
trading on equity产权杠杆作用,举债经营
trading profit购销利润,营业利润
trading range成交价格幅度
trading stock待销存货
trading unit交易单位
trading-with-the-enemy act禁止与敌国贸易法
traditional accounting传统会计
traditional audit传统审计
traditional budget传统预算
traditional corporation传统公司
traditional costing传统成本计算法
traditional economy传统经济
traditional financial management传统财务管理
traditional industry传统产业
traditional payback method传统投资回收期法
traditional pricing传统计价法
traditional theory of capital structure传统资本结构理论]]
transaction经济业务
transaction account交易帐户,经济业务往来帐户
transaction analysis经济业务分析
transaction approach经济业务法
transaction cost交易费用,业务费用
transaction cycle经济业务循环,经济业务周期
transaction exposure经济业务风险暴露,外汇业务风险暴露
transaction file经济业务档案,经济业务文件
transaction motive交易动机
transaction risk经济业务风险,外汇业务风险
transaction tax交易税
transaction test经济业务抽查
transcribe转录
transfer转让,过户;转帐
transferability可转让性,可转移性
transferable bond可转让债券
transferable currency可转移货币
transferable letter of credit可转让信用证
transfer agent过户代理人
transfer book过户登记薄
transfer check转帐支票
transfer day过户登记日
transfer deed 转让契据,过户契据
transferee受让人
transfer of mortgage抵押品转让
transfer of shares股份转让
transfer of technology技术转让
transfer of title财产所有权转让
transfer of value价值转让
transferor 出让人,转让人
transfer price转帐价格,划拨价格
transferred-in cost转入成本
transfer register过户登记薄
transfer risk外币转换风险
transfer tax交易税,转让税
transfer transaction转帐交易,转帐业务
transfer voucher转帐凭单
transformation of taxation税收消转
transshipment trade转运贸易
transit trade转口贸易
translation exposure外币折算风险暴露
translation gain or loss外币折算损益
translation of foreign currency外币折算
translation risk外币折算风险
transmission传输
transmit network传输风险
transnational corporation跨国公司
transportation cost运输成本
transportation-in运人运费
transportation-out运出运费
transport document运输凭证
transporsition换位,易位
traverler’s check旅行支票
traveling audit巡回审计
traveling auditor巡回审计师
traveling expense差旅费
treadway commission特雷德韦委员会
treadway commission’s sponsoring organizations特雷德韦委员会德发起机构
treasurer财务长,财务主任
treasurership财务长职责,财务主任职责
treasury金库,国库
treasury bill短期国库券
treasury bond库存债券,长期国库券
treasury corner com.财务网址
treasury department美国财政部
treasury note中期国库券
treasury security国库证券
treasury stock库存股份,国库债券
trend analysis趋势分析
trend analysis method趋势分析法
trend balance sheet趋势资产负债表
trend income statement趋势损益表
trial and error method试误法,逐次测试法
trial balance试算表
trial balance of balances余额式试算表
trial balance of total总额式试算表
trial balance of totals and balances总额和余额式试算表
triangular arbitrage三角套汇
triangular trade三角贸易
trigger price触发价格
troubled debt restructuring困难债务重订
trough低潮,低谷
true and fair view真实和公正反映
trueblood committee report特鲁布拉德委员会报告
true discount实际贴现率
true interest rate实际利率
true investment真实投资
true lease真实租赁
true yield真实收益率
trust信托,托拉斯
trust account信托帐户
trust accounting信托会计
trust agreement信托协议
trust beneficiary信托受益人
trust company信托公司
trust deed信托契约,信托契据
trust department信托部门
trust deposit信托存款
trustee受托人
trustee in bankruptcy破产受托人
trustee investment受托人投资
trust for sale销售信托
trust fund信托基金
trust indenture信托契约
trust fund信托基金
trust for sale销售信托
trust indenture信托契据
trust indenture act信托契约法
trustor委托人,信托人
trust property信托财产
trust receipt信托收据
trust in lending act贷款实情法
turning point转折点
turnkey project成套包建投资项目,交钥匙投资项目
turnover周转率,周转次数;销售额
turnover of accounts receivable应收帐款周转率
turnover of inventory存货周转率
turnover of net worth资本净值周转率,产权资本周转率
turnover of plant and equipment厂房和设备周转率
turnover of total capital资本总额周转率
turnover of working capital流动资本周转率,流动资金周转率
turnover ratios周转率,资产周转率
turnover tax周转税
two-bin inventory control双料箱存货控制
two-column accounts两栏帐薄
two-digit inflation两位数通货膨胀
two-named paper双名票据
two-parts tariff两部分费率
two-point arbitrage两点套汇,两点套利
two-tier board双重董事会
two-tier foreign exchange rate双重汇率
two-tier tax system双重税制
two-to-one rati2对1比率
two-transaction method双项业务法
two-way variance analysis两分法差异分析,两项差分析法
tying contract搭配合同
type l decision第一种类型决策
type I error第一种审计误差风险
type II decision第二种类型决策
type II error第二种审计误差风险
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 楼主| 发表于 2016-9-1 14:27:45 | 显示全部楼层
U.K.Accounting Standards Board英国会计准则委员会
U.K.company law英国公司法
ultimate beneficiary最终收益人
ultimate holding company最终控股公司
ultimate risk最终风险
ultrafiche超缩微胶片
ultra vires越权
umbrella liability总括责任
umprie公断人,仲裁长
unadjusted rate of return未调整收益率
unadjusted trial balance调整前试算表,结帐前试算表
unadjusted asset不受保资产,不承保资产
unalloted appropriation未分配拨款,未划拨拨款
unamortized bond discount未推销债券折价
unamortized bond premium未摊销债券溢价
unamortized cost未摊销成本
unamortized expense未摊销费用
unapplied cash未支配现金,未指定用途现金
unappropriated retained earnings未指定用途留存收益
unasserted claim未确定索赔
unaudited financial statement未审核财务报表,未审核会计报表
unavoidable cost不可避免成本
unbalanced budget不平衡预算
unbalance economic growth不平衡经济增长
umbunding利润分流
uncalled capital未缴资本,未缴股本
uncertain cash flow不确定现金流量
uncertainty 不确定性
uncertainty analysis不确定性分析
UNCITRAL Arbitration Rules联合国国际贸易法规委员会仲裁规则
unclaimed dividend 未领股利
unclaimed wages未领工资
unclean bill of lading不洁提货单
uncollected funds未收资金
uncollectible accounts呆帐,坏帐
uncollectible note坏票
uncompleted construction未完成工程
uncommitted reserve未指定用途准备金
uncompleted transaction未完成经济业务,未完成会计事项
uncomplete records不完整会计记录
unconfirmed letter of credit不保兑信用证
unconscionable contract不公正合同,不正当合同
unconsolidated subsidiary未合并子公司,未列入合并报表的子公司
uncontrollable cost不可控成本
uncontrollable expenditure不可控支出
uncontrollable force不可抗力
uncontrollable profit不可控利润
unconvertible currency非自由兑换的货币
unconvertible security非自由兑换证券
uncovered goods未保险货物
uncovered position未补进头寸
uncrossed check非划线支票,普通支票
uncustomed goods未纳关税货物
undated securities无还本期证券
undepreciated value未折旧价值,折余价值
underapplied overhead少分摊间接费用
under bond保税
undercapitalization资本不足
underdepreciation折旧不足
under bond保税
undercapitalization资本不足
underdepreciation折旧不足
underdeveloped country经济不发达国家
underinsurance未足额保险
underinvoicing开低价发货票
underlying company附属公司
underlying security附属公司证券
underselling低价销售
understandability可理解性
understate低估,少计
understock存货不足
undersubscripiton认购额不足
undertaking承办,经营;企业,公用事业企业
undervaluation计价过低
undervaluation duty低估税
underwrite证券包销,承揽保险
underwrite证券包销商,承保商,保险商
underwriting agreement证券包销协议
underwriting syndicate证券包销集团
undigested securities未被市场吸收的证券
undischarged bankrupt未解除债务破产者
undisclosed principal未公开委托人
undistributable reserve不允许分配的公积金
undistributed profit tax未分配利润税
undistributed profit 未分配利润
undiversifiable risk不可分散风险
undivided right未划分权益
undue influence不正当压力
unearned discount未实现贴现息
unearned income预收收入,非劳动收入,非劳动所得
unearned increment非经营增值
unearned revenue预收收入
unemployment失业
unemployment compensation失业补助金
unemployment rate失业率
unemployment tax失业保税
unencumbered appropriation未使用拨款
unencumbered property未支配财产
unequal exchange不等价交换
unescapable cost不可避免的成本
uneven cash flow不均衡现金流量
unexpired cost未耗成本
unfair competitopn不公平竞争,不法竞争
unfair trade pratice不公平贸易行为
unfavorable balance of trade国际贸易逆差
unfavorable variance不利差异
unfilled order未发货订单
unfranked investment income非免税投资收益
unfunded pension plan不预提退休金基金办法
unified bond统一公债,统一债券
unified tax system统一税收制度
unified transfer tax统一转让税
uniform accounting system统一会计制度
uniform cash flow相等现金流量
uniform commercial code统一商法
uniform cost system统一成本制度
uniform CFE Examination注册舞弊检查师统一考试
uniform CPA examination注册公共会计师统一考试
uniform partnership act统一合伙法
unilateral contract单边合同
unilateral relief单方税额减免
unilateral transfer单边转让,单边转帐
unincorporated association非公司社团
uninsurable risk不承保风险
unissued capital stock未发行股本
unitary income tax单一所得税
unitary tax单一税
unit contribution margin单位贡献毛利,单位贡献毛益
unit cost单件成本,单位成本
unit depreciation单件折旧
united nations联合国
united nations commission on international trade law联合国国际贸易法规委员会
united nations commission on international trade law arbitration rules联合国国际贸易法仲裁规则
united nations conference on trade and development联合国贸易和发展会议
united nations convention on contracts for the international sale of goods联合国国际商品销售合同公约
united nations development program联合国发展计划
united nations food and agricultune organization联合国粮食和农业组织
united nations industrial development organization联合国工业发展组织
united states court of customs and patent appeals美国关税和专利上诉法院
united states customs service美国海关总署
united states internal revenue service美国国内税务署
unit of account记帐单位
unit of currency货币单位
unit of measurement计量单位
unit price单价
unit tax单件税额
unit trust单位信托,单位信托投资公司
universal accounting information system通用会计信息系统
universal copyright convention世界著作权公约
universal product code通用商品代码
unlevered company非举债经营公司
unlimited liability无限责任
unlimited liability company无限责任公司
unliquidated claims未偿债权
unlisted company未上市公司
unlisted securities未上市证券
Unlisted securities Market未上市证券交易市场
unpaid balance 未付差额,未付余额
unpaid dividend未付股利
unpaid expense未付费用
unpaid up capital未缴股本
unplanned investment非计划投资
unpostponable cost不可延缓成本
unproductive labor非生产人工
unproductive labor cost非生产人工成本
unqualified endorsement无条件背书
unqualified opinion不附保留意见
unquoted company非挂牌公司
unquoted securities非挂牌证券
unrealized appreciation未实现升值
unrealized holding gain or loss未实现资产置存损益
unrealized revenue未实现收入
unrecovered cost未弥补成本,未回收成本
unregistered bond不记名债券
unrestricted assets非限定用途资产
unrestricted fund非限定用途基金
unseasoned tock不稳定的股票
unsecured accounts无担保帐项
unsecured creditor无担保信用证
unsecured loan无担保贷款
unsecured promissory note无担保期票
unsubscribed capital stock未认购股本
unsystematic risk非系统风险
untied loan不附条件贷款
unusual transaction特殊性经济业务
unvalued policy不定值保险单
updating更新
upkeep维修,维修费
upset price开拍价格,拍卖底价
upvaluation升值
urgent issues task force应急会计准则工作组
usage 耗用
usage variance耗用差异
usance习惯支付期限
usance bill定期汇票
usance letter of credit定期信用证,远期汇票
US congressional budget office美国国会预算局
useful life使用年限
usefulness有用性
user charge使用费
user cost用户成本
user-friendly用户简单易学,用户便于操作
user-hostile用户复杂难学,用户难于操作
user group报表使用者集团
user needs报表使用者需要
user terminal用户终端机
US Cost Accounting Standard Board美国成本会计准则委员会
US Financial Accounting Standard Board美国财务会计准则委员会
US GAAP美国公认会计原则
US government securities美国政府证券
US internal revenue service美国国内税务署
US Office of management and budget美国行政管理和预算局
US securities and exchange commission美国证券交易管理委员会
US stock exchange美国股票交易所
usufruct用益权
usurer高利贷者
usury高利贷
usury law高利贷法
utility效用,公用事业,实用程序,例行程序
utility fund公用事业基金
utility theory of value效用价值理论
utilization rate利用率
utilization variance利用差异
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