會(huì)計(jì)專業(yè)英語詞匯

第一篇：會(huì)計(jì)專業(yè)英語詞匯

? Advertising expense 廣告費(fèi)用 Accrual basis of accounting 權(quán)責(zé)發(fā)生制 Accounts payable 應(yīng)付賬款 Accounts receivable 應(yīng)收賬款

? Account帳戶

? Accrual-type adjusting entry(accruals)應(yīng)計(jì)類調(diào)整分錄

? Accounting information system 會(huì)計(jì)信息系統(tǒng)

? Accounts receivable-net 凈應(yīng)收賬款

? Accumulated depreciation-land improvement 累計(jì)折舊-土地改良物 ? Accumulated depreciation-buildings 累計(jì)折舊-建筑物

? Accumulated depreciation-equipment 累計(jì)折舊-設(shè)備

? Accumulated depreciation 累計(jì)折舊

? Assets 資產(chǎn)

? Amortization expense 待攤費(fèi)用

? Allowance for doubtful accounts 呆賬準(zhǔn)備

? Aging of accounts receivable 應(yīng)收賬款帳齡

? Bank service charge expense 銀行服務(wù)費(fèi)

? Balance sheet 資產(chǎn)負(fù)債表

? Bad debt expense 壞賬費(fèi)用

? Bank reconciliation 銀行對(duì)賬單 Bond issue costs 債券發(fā)行成本 Bonds payable 應(yīng)付債券 Book value of a company 公司的賬面價(jià)值

? Book value 賬面價(jià)值

? Building 建筑物

? Carrying amount 賬面結(jié)存額

? Carrying value 賬面結(jié)存額

? Cash 現(xiàn)金

? Cash basis of accounting 收付實(shí)現(xiàn)制

? Cash receipt 現(xiàn)金收入（據(jù)）

? Creditor 債權(quán)人

? Certified Management Accountants 注冊(cè)管理會(huì)計(jì)師

? Certified Internal Auditor注冊(cè)內(nèi)部審計(jì)師

? Certified Public Accountants注冊(cè)公共會(huì)計(jì)師

? Carrying amount 賬面結(jié)存額

? Common stock 普通股

? Conservatism 謹(jǐn)慎性

? Contra account 抵消帳戶，對(duì)銷帳戶

? Contra asset account 備抵資產(chǎn)賬戶

? Contra equity account 備抵權(quán)益賬戶

? Contra liability account 備抵負(fù)債賬戶

? Cost principle 成本原則 Commissions expense 傭金費(fèi)用 Contribution Margin 邊際貢獻(xiàn)（貢獻(xiàn)毛利）Cost of goods sold 銷貨成本

? Chart of accounts 帳戶表

? Customer deposits 客戶存款

? Credit 貸

? Classified balance sheet 分類資產(chǎn)負(fù)債表

? Current assets 流動(dòng)資產(chǎn)

? Current year’s net income 當(dāng)年凈收入

? Delivery equipment 投遞設(shè)備

? Depreciation expense 折舊費(fèi)用

? Debit 借

? Deferral 遞延

? Depreciation 折舊

? Depreciation expense – equipment 折舊費(fèi)用-設(shè)備

? Deferred income taxes 遞延所得稅

? Depletion expense 折耗費(fèi)

? Double entry accounting 復(fù)式記賬會(huì)計(jì)

? Discount on bonds payable 應(yīng)付債券折扣 Discount on notes payable 應(yīng)付貸款折扣 Discontinued operations 終止經(jīng)營E

? Equipment 設(shè)備

? Expenses 費(fèi)用

? Effective interest rate method of amortization 實(shí)際利率法攤銷 ? Economic entity assumption 會(huì)計(jì)主體假設(shè)

? Earned 賺得

? Expired 到期的? Extraordinary item—gain 異常項(xiàng)目利得

? Extraordinary items異常項(xiàng)目

? Financial accounting 財(cái)務(wù)會(huì)計(jì)

? Fees earned 掙得的費(fèi)用

? First in, fist out(FIFO)先進(jìn)先出

? Financial accounting standards board(FASB)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) ? Financial statement 財(cái)務(wù)報(bào)表

? Full disclosure principle 充分披露原則

? Fixed expenses 固定費(fèi)用

? Financing activities 籌資活動(dòng)

? Furniture and fixtures 家具和固定裝置

? Gains 利得 General journal entry 普通日記賬分錄 Gain on sale of assets 出售資產(chǎn)利得 General ledger 總分類賬

? Gain on sale of land 出售土地利得

? Generally accepted accounting principles(GAAP)公認(rèn)會(huì)計(jì)原則 ? Going concern assumption持續(xù)經(jīng)營假設(shè)

? Gain on sale of investments 出售投資利得

? Gross margin 毛利

? Goodwill 商譽(yù)

? Gain on sale of truck 出售卡車?yán)?/p>

? Institute of Certified Public Accountants美國公共注冊(cè)會(huì)計(jì)師協(xié)會(huì) ? Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)

? Insurance expense 保險(xiǎn)費(fèi)用

? Interest expense 利息費(fèi)用

? Interest payable 應(yīng)付利息

? Inventory 存貨

? Investment revenues 投資收益

? Income summary account 收入?yún)R總帳戶

? Interest income 利息收益 Investment securities 證券投資 Interest receivable 應(yīng)收利息 Interest revenues 利息收入

? Income statement 收益表

? Income statement account 收益表帳戶

? Incurred 發(fā)生的? Income taxes payable 應(yīng)付所得稅

? Indirect method of SCF 現(xiàn)金流量表間接方法

? Investing activities 投資活動(dòng)

? Intangible assets 無形資產(chǎn)

? Investments 投資

? Investor 投資者

? Joe Perez, Capital Joe Perez 資本

? Joe Perez, Drawing Joe Perez 提款

? Journal entry 日記賬分錄

? J.Ott, Capital J.Ott 資本

? J.Ott, Drawing J.Ott 提款

? Land 土地

? Liabilities 負(fù)債

? Loans receivable 應(yīng)收貸款

? Losses 損失

? Loss on sale of assets 出售資產(chǎn)損失 Loss from lawsuit 訴訟損失 Long term investments 長期投資 Loss on sale of truck 出售卡車損失

? Loss on sale of computer 出售計(jì)算機(jī)損失

? Last in, first out(LIFO)后進(jìn)先出

? Land improvements 土地改良

? Lawsuit payable 應(yīng)付訴訟費(fèi)

? Long term liabilities 長期負(fù)債

? M

? Managerial accounting 管理會(huì)計(jì)

? Matching principle 配比原則

? Mary Smith, Capital--Mary Smith資本

? Mary Smith, Drawing--Mary Smith提款

? Miscellaneous expense 雜項(xiàng)費(fèi)用

? Merchandise inventory 商品存貨

? Mortgage loan payable應(yīng)付抵押貸款

? Monetary unit assumption貨幣單位假設(shè)

? Matt Jones, Capital Matt Jones資本

? Matt Jones, current year net income Matt Jones當(dāng)年凈收入N Net income 凈收益

? Net loss 凈損失

? Notes payable 應(yīng)付票據(jù)（貸款）

? Net realizable value 可變現(xiàn)凈值

? Net of tax 除稅凈額

? O

? Office equipment 辦公設(shè)備

? Owner’s(stockholders’)equity 業(yè)主（股東）權(quán)益

? Organization chart組織結(jié)構(gòu)圖

? Operating activities 經(jīng)營活動(dòng)

? Other current assets 其它流動(dòng)資產(chǎn)

? Other current liabilities 其它流動(dòng)負(fù)債

? Office equipment expense 辦公設(shè)備費(fèi)

? Office supplies expense 辦公用品費(fèi)

? Operating income 營業(yè)收入

? Other accrual expenses payable 其它應(yīng)付應(yīng)計(jì)費(fèi)用

? Other assets 其它資產(chǎn)

? private accounting 私業(yè)會(huì)計(jì)

? public accounting 公共（眾）會(huì)計(jì)

? Paid-in capital 實(shí)收資本

? Preferred stock 優(yōu)先股 Prepaid advertising 預(yù)付廣告費(fèi) Prepaid association dues 預(yù)付協(xié)會(huì)會(huì)費(fèi) Prepaid expense 預(yù)付費(fèi)用

? Prepaid insurance 預(yù)付保險(xiǎn)費(fèi)

? Prepaid rent 預(yù)付租金

? Purchases購買品

? Principal 本金

? paid-in capital in excess of par value-common stock 普通股股票溢價(jià) ? paid-in capital in excess of par value-preferred stock 優(yōu)先股股票溢價(jià) ? paid-in capital from treasury stock 出售庫存股所得資本

? Payroll taxes payable 應(yīng)付工資稅

? Purchase order 訂貨單

? Petty cash 零用現(xiàn)金

? Property, plant, and equipment 固定資產(chǎn)

? Primary activities 主營業(yè)務(wù)

? Promissory note 本票

? Rent expense 租金費(fèi)用

? Retained earnings 留存收益

? Revenues recognition principle 收入確認(rèn)原則 Revenues 收入 Repairs and maintenance expense 修理及維護(hù)費(fèi)用 Residual value 殘值；剩余價(jià)值

? Receipts 入款

? Sales 銷售收入

? Sales allowances 銷貨折讓

? sales discounts 銷售折扣

? sales returns銷貨退回

? Salaries expense 工資費(fèi)用

? Sales revenues 銷貨收入

? Salaries payable 應(yīng)付工資

? Securities and Exchange Commission 美國證券交易委員會(huì)

? Service revenues 服務(wù)收入

? Service charge revenues 服務(wù)費(fèi)收入

? Supplies 供應(yīng)品

? Supplies expense 供應(yīng)品費(fèi)用

? Subsidiary ledger 明細(xì)分類賬

? Secondary activities 次營業(yè)務(wù)

? Sold 銷售

? Sole proprietorship 獨(dú)資企業(yè)

? Statement of cash flows 現(xiàn)金流量表

? Statement of stockholders’ equity 股東權(quán)益表 ?

? Stockholders’ equity 股東權(quán)益T Temporary help expense 臨時(shí)幫助費(fèi)用 Telephone expense 電話費(fèi)

? Trial balance 試算平衡表

? Temporary service expense 臨時(shí)服務(wù)費(fèi)用 ? Treasury stock 庫存股

? T-account T型帳戶

? Taxes payable 應(yīng)付稅款

? Temporary investments 臨時(shí)投資

? Trade names 商標(biāo)

? Unearned revenues 未實(shí)現(xiàn)收入

? Utilities expense 能源費(fèi)（水、電、氣等）?V

? Vehicles 交通工具

? Vendors 供應(yīng)商

? Wages expense 工資費(fèi)用

? Wages payable 應(yīng)付工資

? Warranty liability 擔(dān)保負(fù)債（責(zé)任）?Y

? Year-to-date net income 年累計(jì)凈收入

第二篇：會(huì)計(jì)專業(yè)英語詞匯

accountant genaral 會(huì)計(jì)主任

account balancde 結(jié)平的帳戶

account bill 帳單

account books 帳

account classification 帳戶分類

account current 往來帳

account form of balance sheet 帳戶式資產(chǎn)負(fù)債表

account form of profit and loss statement 帳戶式損益表

account payable 應(yīng)付帳款

account receivable 應(yīng)收帳款

account of payments 支出表

account of receipts 收入表

account title 帳戶名稱，會(huì)計(jì)科目

accounting year 或financial year 會(huì)計(jì)

accounts payable ledger 應(yīng)付款分類帳

Accounting period（會(huì)計(jì)期間）

are related to specific time periods ,typically one year（通常是一年)

資產(chǎn)負(fù)債表：balance sheet 可以不大寫b

利潤表： income statements(or statements of income)

利潤分配表：retained earnings

現(xiàn)金流量表：cash flows

1、部門的稱謂

市場(chǎng)部Marketing

銷售部 Sales Department（也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）

客戶服務(wù) Customer Service，例如客服員叫CSR，R for representative

人事部 Human Resource

行政部 Admin.財(cái)務(wù)部 Finance & Accounting

產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫 P S Planner

2、人員的稱謂

助理 Assistant

秘書 secretary

前臺(tái)接待小姐 Receptionist

文員 clerk，如會(huì)計(jì)文員為Accounting Clerk

主任 supervisor

經(jīng)理 Manager

總經(jīng)理 GM，General Manager

入場(chǎng)費(fèi)admission

運(yùn)費(fèi)freight

小費(fèi)tip

學(xué)費(fèi)tuition

價(jià)格，代價(jià)charge

制造費(fèi)用 Manufacturing overhead

材料費(fèi) Materials

管理人員工資 Executive Salaries

獎(jiǎng)金 Wages

退職金 Retirement allowance

補(bǔ)貼 Bonus

外保勞務(wù)費(fèi) Outsourcing fee

福利費(fèi) Employee benefits/welfare

會(huì)議費(fèi) Coferemce

加班餐費(fèi) Special duties

市內(nèi)交通費(fèi) Business traveling

通訊費(fèi) Correspondence

電話費(fèi) Correspondence

水電取暖費(fèi) Water and Steam

稅費(fèi) Taxes and dues

租賃費(fèi) Rent

管理費(fèi) Maintenance

車輛維護(hù)費(fèi) Vehicles maintenance

油料費(fèi) Vehicles maintenance

培訓(xùn)費(fèi) Education and training

接待費(fèi) Entertainment

圖書、印刷費(fèi) Books and printing

運(yùn)費(fèi) Transpotation

保險(xiǎn)費(fèi) Insurance premium

支付手續(xù)費(fèi) Commission

雜費(fèi) Sundry charges

折舊費(fèi) Depreciation expense

機(jī)物料消耗 Article of consumption

勞動(dòng)保護(hù)費(fèi) Labor protection fees

總監(jiān)Director

總會(huì)計(jì)師 Finance Controller

高級(jí) Senior 如高級(jí)經(jīng)理為 Senior Manager

營業(yè)費(fèi)用 Operating expenses

代銷手續(xù)費(fèi) Consignment commission charge

運(yùn)雜費(fèi) Transpotation

保險(xiǎn)費(fèi) Insurance premium

展覽費(fèi) Exhibition fees

廣告費(fèi) Advertising fees

管理費(fèi)用 Adminisstrative expenses

職工工資 Staff Salaries

修理費(fèi) Repair charge

低值易耗攤銷 Article of consumption

辦公費(fèi) Office allowance

差旅費(fèi) Travelling expense

工會(huì)經(jīng)費(fèi) Labour union expenditure

研究與開發(fā)費(fèi) Research and development expense

福利費(fèi) Employee benefits/welfare

職工教育經(jīng)費(fèi) Personnel education

待業(yè)保險(xiǎn)費(fèi) Unemployment insurance

勞動(dòng)保險(xiǎn)費(fèi) Labour insurance

醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Coferemce

聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs

咨詢費(fèi) Consult fees

訴訟費(fèi) Legal cost

業(yè)務(wù)招待費(fèi) Business entertainment

技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees

礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees

排污費(fèi) Pollution discharge fees

房產(chǎn)稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

土地使用稅 Tenure tax

印花稅 Stamp tax

財(cái)務(wù)費(fèi)用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項(xiàng)手續(xù)費(fèi) Charge for trouble

各項(xiàng)專門借款費(fèi)用 Special-borrowing cost

帳目名詞

一、資產(chǎn)類 Assets

流動(dòng)資產(chǎn) Current assets

貨幣資金 Cash and cash equivalents

現(xiàn)金 Cash

銀行存款 Cash in bank

其他貨幣資金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

銀行本票 Cashier''s cheque

銀行匯票 Bank draft

信用卡 Credit card

信用證保證金 L/C Guarantee deposits

存出投資款 Refundable deposits

短期投資 Short-term investments

股票 Short-term investmentscorporate bonds

基金 Short-term investmentsother

短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves

應(yīng)收款 Account receivable

應(yīng)收票據(jù) Note receivable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收賬款 Account receivable

其他應(yīng)收款 Other notes receivable

壞賬準(zhǔn)備 Bad debt reserves

預(yù)付賬款 Advance money

應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

庫存資產(chǎn) Inventories

物資采購 Supplies purchasing

原材料 Raw materials

包裝物 Wrappage

低值易耗品 Low-value consumption goods

材料成本差異 Materials cost variance

自制半成品 Semi-Finished goods

庫存商品 Finished goods

商品進(jìn)銷差價(jià) Differences between purchasing and selling price

委托加工物資 Work in process-outsourced

委托代銷商品 Trust to and sell the goods on a commission basis

受托代銷商品 Commissioned and sell the goods on a commission basis

存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves

分期收款發(fā)出商品 Collect money and send out the goods by stages

待攤費(fèi)用 Deferred and prepaid expenses

長期投資 Long-term investment

長期股權(quán)投資 Long-term investment on stocks

股票投資 Investment on stocks

其他股權(quán)投資 Other investment on stocks

長期債權(quán)投資 Long-term investment on bonds

債券投資 Investment on bonds

其他債權(quán)投資 Other investment on bonds

長期投資減值準(zhǔn)備 Long-term investments depreciation reserves

股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves

債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves

委托貸款 Entrust loans

本金 Principal

利息 Interest

減值準(zhǔn)備 Depreciation reserves

固定資產(chǎn) Fixed assets

房屋 Building

建筑物 Structure

機(jī)器設(shè)備 Machinery equipment

運(yùn)輸設(shè)備 Transportation facilities

工具器具 Instruments and implement

累計(jì)折舊 Accumulated depreciation

固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves

房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves

機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

工程物資 Project goods and material

專用材料 Special-purpose material

專用設(shè)備 Special-purpose equipment

預(yù)付大型設(shè)備款 Prepayments for equipment

為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction-in-process

安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process

技術(shù)改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves

固定資產(chǎn)清理 Liquidation of fixed assets

無形資產(chǎn) Intangible assets

專利權(quán) Patents

非專利技術(shù) Non-Patents

商標(biāo)權(quán) Trademarks, Trade names

著作權(quán) Copyrights

土地使用權(quán) Tenure

商譽(yù) Goodwill

無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves

商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves

未確認(rèn)融資費(fèi)用 Unacknowledged financial charges

待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income

待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

二、負(fù)債類 Liability

短期負(fù)債 Current liability

短期借款 Short-term borrowing

應(yīng)付票據(jù) Notes payable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

應(yīng)付賬款 Account payable

預(yù)收賬款 Deposit received

代銷商品款 Proxy sale goods revenue

應(yīng)付工資 Accrued wages

應(yīng)付福利費(fèi) Accrued welfarism

應(yīng)付股利 Dividends payable

應(yīng)交稅金 Tax payable

應(yīng)交增值稅 value added tax payable

進(jìn)項(xiàng)稅額 Withholdings on VAT

已交稅金 Paying tax

轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

減免稅款 Tax deduction

銷項(xiàng)稅額 Substituted money on VAT

出口退稅 Tax reimbursement for export

進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT

出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

未交增值稅 Unpaid VAT

應(yīng)交營業(yè)稅 Business tax payable

應(yīng)交消費(fèi)稅 Consumption tax payable 應(yīng)交資源稅 Resources tax payable

應(yīng)交所得稅 Income tax payable

應(yīng)交土地增值稅 Increment tax on land value payable

應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

payable

應(yīng)交房產(chǎn)稅 Housing property tax payable

應(yīng)交土地使用稅 Tenure tax payable

應(yīng)交車船使用稅 Vehicle and vessel usage license plate

tax(VVULPT)payable

應(yīng)交個(gè)人所得稅 Personal income tax payable

其他應(yīng)交款 Other fund in conformity with paying

其他應(yīng)付款 Other payables

預(yù)提費(fèi)用 Drawing expense in advance

其他負(fù)債 Other liabilities

待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value

預(yù)計(jì)負(fù)債 Anticipation liabilities

長期負(fù)債 Long-term Liabilities

長期借款 Long-term loans

一年內(nèi)到期的長期借款 Long-term loans due within one year

一年后到期的長期借款 Long-term loans due over one year

應(yīng)付債券 Bonds payable

債券面值 Face value, Par value

債券溢價(jià) Premium on bonds

債券折價(jià) Discount on bonds

應(yīng)計(jì)利息 Accrued interest

長期應(yīng)付款 Long-term account payable

應(yīng)付融資租賃款 Accrued financial lease outlay

一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year

一年后到期的長期應(yīng)付 Long-term account payable over one year

專項(xiàng)應(yīng)付款 Special payable

一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year

一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year

遞延稅款 Deferral taxes

三、所有者權(quán)益類 OWNERS'' EQUITY

資本 Capita

實(shí)收資本(或股本)Paid-up capital(or stock)

實(shí)收資本 Paicl-up capital

實(shí)收股本 Paid-up stock

已歸還投資 Investment Returned

公積

資本公積 Capital reserve

資本(或股本)溢價(jià) Cpital(or Stock)premium

接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve

股權(quán)投資準(zhǔn)備 Stock right investment reserves

撥款轉(zhuǎn)入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital reserve 盈余公積 Surplus reserves

法定盈余公積 Legal surplus

任意盈余公積 Free surplus reserves

法定公益金 Legal public welfare fund

儲(chǔ)備基金 Reserve fund

企業(yè)發(fā)展基金 Enterprise expension fund

利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉(zhuǎn)入 Other chengeover in

提取法定盈余公積 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取儲(chǔ)備基金 Withdrawal reserve fund

提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus and

welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

提取任意盈余公積 Withdrawal other common accumulation fund

應(yīng)付普通股股利 Common Stock dividends payable

轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to

assets(or stock)

未分配利潤 Undistributed profit

四、成本類 Cost

生產(chǎn)成本 Cost of manufacture

基本生產(chǎn)成本 Base cost of manufacture

輔助生產(chǎn)成本 Auxiliary cost of manufacture

制造費(fèi)用 Manufacturing overhead

材料費(fèi) Materials

管理人員工資 Executive Salaries

獎(jiǎng)金 Wages

退職金 Retirement allowance

補(bǔ)貼 Bonus

外保勞務(wù)費(fèi) Outsourcing fee

福利費(fèi) Employee benefits/welfare

會(huì)議費(fèi) Coferemce

加班餐費(fèi) Special duties

市內(nèi)交通費(fèi) Business traveling

通訊費(fèi) Correspondence

電話費(fèi) Correspondence

水電取暖費(fèi) Water and Steam

稅費(fèi) Taxes and dues

租賃費(fèi) Rent

管理費(fèi) Maintenance

車輛維護(hù)費(fèi) Vehicles maintenance

油料費(fèi) Vehicles maintenance

培訓(xùn)費(fèi) Education and training

接待費(fèi) Entertainment

圖書、印刷費(fèi) Books and printing

運(yùn)費(fèi) Transpotation

保險(xiǎn)費(fèi) Insurance premium

支付手續(xù)費(fèi) Commission

雜費(fèi) Sundry charges

折舊費(fèi) Depreciation expense

機(jī)物料消耗 Article of consumption

勞動(dòng)保護(hù)費(fèi) Labor protection fees

季節(jié)性停工損失 Loss on seasonality cessation

勞務(wù)成本 Service costs

五、損益類 Profit and loss

收入 Income

業(yè)務(wù)收入 OPERATING INCOME

主營業(yè)務(wù)收入 Prime operating revenue

產(chǎn)品銷售收入 Sales revenue

服務(wù)收入 Service revenue

其他業(yè)務(wù)收入 Other operating revenue

材料銷售 Sales materials

代購代售

包裝物出租 Wrappage lease

出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue

返還所得稅 Reimbursement of income tax

其他收入 Other revenue

投資收益 Investment income

短期投資收益 Current investment income

長期投資收益 Long-term investment income

計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves

補(bǔ)貼收入 Subsidize revenue

國家扶持補(bǔ)貼收入 Subsidize revenue from country

其他補(bǔ)貼收入 Other subsidize revenue

營業(yè)外收入 NON-OPERATING INCOME

非貨幣性交易收益 Non-cash deal income

現(xiàn)金溢余 Cash overage

處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

出售無形資產(chǎn)收益 Income on sales of intangible assets

固定資產(chǎn)盤盈 Fixed assets inventory profit

罰款凈收入 Net amercement income

支出 Outlay

業(yè)務(wù)支出 Revenue charges

主營業(yè)務(wù)成本 Operating costs

產(chǎn)品銷售成本 Cost of goods sold

服務(wù)成本 Cost of service

主營業(yè)務(wù)稅金及附加 Tax and associate charge

營業(yè)稅 Sales tax

消費(fèi)稅 Consumption tax

城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

5405 其他業(yè)務(wù)支出 Other business expense

銷售其他材料成本 Other cost of material sale

其他勞務(wù)成本 Other cost of service

其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge

費(fèi)用 Expenses

營業(yè)費(fèi)用 Operating expenses

代銷手續(xù)費(fèi) Consignment commission charge

運(yùn)雜費(fèi) Transpotation

保險(xiǎn)費(fèi) Insurance premium

展覽費(fèi) Exhibition fees

廣告費(fèi) Advertising fees

管理費(fèi)用 Adminisstrative expenses

職工工資 Staff Salaries

修理費(fèi) Repair charge

低值易耗攤銷 Article of consumption

辦公費(fèi) Office allowance

差旅費(fèi) Travelling expense

工會(huì)經(jīng)費(fèi) Labour union expenditure

研究與開發(fā)費(fèi) Research and development expense

福利費(fèi) Employee benefits/welfare

職工教育經(jīng)費(fèi) Personnel education

待業(yè)保險(xiǎn)費(fèi) Unemployment insurance

勞動(dòng)保險(xiǎn)費(fèi) Labour insurance

醫(yī)療保險(xiǎn)費(fèi) Medical insurance

會(huì)議費(fèi) Coferemce

聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs

咨詢費(fèi) Consult fees

訴訟費(fèi) Legal cost

業(yè)務(wù)招待費(fèi) Business entertainment

技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees

礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees

排污費(fèi) Pollution discharge fees

房產(chǎn)稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

土地使用稅 Tenure tax

印花稅 Stamp tax

財(cái)務(wù)費(fèi)用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項(xiàng)手續(xù)費(fèi) Charge for trouble

各項(xiàng)專門借款費(fèi)用 Special-borrowing cost

營業(yè)外支出 Nonbusiness expenditure

捐贈(zèng)支出 Donation outlay

減值準(zhǔn)備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets

出售無形資產(chǎn)損失 Loss on sales of intangible assets

固定資產(chǎn)盤虧 Fixed assets inventory loss

債務(wù)重組損失 Loss on arrangement

罰款支出 Amercement outlay

所得稅 Income tax

以前損益調(diào)整 Prior year income adjustment

第三篇：英語詞匯

account number 帳目編號(hào)

depositor 存戶

pay-in slip 存款單

a deposit form 存款單

a banding machine 自動(dòng)存取機(jī)

to deposit 存款

deposit receipt 存款收據(jù)

private deposits 私人存款

certificate of deposit 存單

deposit book, passbook 存折

credit card 信用卡

principal 本金

overdraft, overdraw 透支

to counter sign 雙簽

to endorse 背書

endorser 背書人

to cash 兌現(xiàn)

to honor a cheque 兌付

to dishonor a cheque 拒付

to suspend payment 止付

cheque,check 支票

cheque book 支票本

order cheque 記名支票

bearer cheque 不記名支票

crossed cheque 橫線支票

blank cheque 空白支票

rubber cheque 空頭支票

cheque stub, counterfoil 票根

cash cheque 現(xiàn)金支票

traveler s cheque 旅行支票

cheque for transfer 轉(zhuǎn)帳支票

outstanding cheque 未付支票

canceled cheque 已付支票

forged cheque 偽支票

Bandar s note 莊票，銀票

balance sheet 資產(chǎn)負(fù)債表 cash flow 現(xiàn)金流轉(zhuǎn) glossary 術(shù)語表

money order 匯款單，匯票

letter of credit n.[商](銀行發(fā)行的)信用證 charge for 想...收費(fèi) overdraw v.透支

overdraft n.透支, 透支之款項(xiàng)

endorse [In5dC:s] v.在(票據(jù))背面簽名, 簽注(文件), 認(rèn)可, 簽署 liability n.責(zé)任, 義務(wù), 傾向, 債務(wù), [負(fù)債], 與assets相對(duì) asset n.[資產(chǎn)], 有用的東西

solvent adj.有償付能力的 n.溶媒, 溶劑, 解決方法 securities n.有價(jià)證券

time hull insurance 船舶定期保險(xiǎn) marine insurance 海損保險(xiǎn)

maritime transportation insurance 海洋運(yùn)輸保險(xiǎn) fire insurance 火險(xiǎn)

cargo insurance 貨物保險(xiǎn)

來源：Internet 作者：不詳發(fā)布時(shí)間：2007-06-13 閱讀次數(shù)： 118

account number 帳目編號(hào)

depositor 存戶

pay-in slip 存款單

a deposit form 存款單

a banding machine 自動(dòng)存取機(jī)

to deposit 存款

deposit receipt 存款收據(jù)

private deposits 私人存款

certificate of deposit 存單

deposit book, passbook 存折

credit card 信用卡

principal 本金

overdraft, overdraw 透支

to counter sign 雙簽

to endorse 背書

endorser 背書人

to cash 兌現(xiàn)

to honor a cheque 兌付

to dishonor a cheque 拒付

to suspend payment 止付

cheque,check 支票

cheque book 支票本

order cheque 記名支票

bearer cheque 不記名支票

crossed cheque 橫線支票

blank cheque 空白支票

rubber cheque 空頭支票

cheque stub, counterfoil 票根

cash cheque 現(xiàn)金支票

traveler's cheque 旅行支票

cheque for transfer 轉(zhuǎn)帳支票

outstanding cheque 未付支票

canceled cheque 已付支票

forged cheque 偽支票

Bandar's note 莊票，銀票

banker 銀行家 president 行長 savings bank 儲(chǔ)蓄銀行

Chase Bank 大通銀行

National City Bank of New York 花旗銀行

Hongkong Shanghai Banking Corporation 匯豐銀行

Chartered Bank of India, Australia and China 麥加利銀行

Banque de I'IndoChine 東方匯理銀行

central bank, national bank, banker's bank 中央銀行

bank of issue, bank of circulation 發(fā)行幣銀行

commercial bank 商業(yè)銀行，儲(chǔ)蓄信貸銀行

member bank, credit bank 儲(chǔ)蓄信貸銀行

discount bank 貼現(xiàn)銀行

exchange bank 匯兌銀行

requesting bank 委托開證銀行 issuing bank, opening bank 開證銀行

advising bank, notifying bank 通知銀行

negotiation bank 議付銀行

confirming bank 保兌銀行

paying bank 付款銀行

associate banker of collection 代收銀行

consigned banker of collection 委托銀行

clearing bank 清算銀行

local bank 本地銀行

domestic bank 國內(nèi)銀行

overseas bank 國外銀行

unincorporated bank 錢莊

branch bank 銀行分行

trustee savings bank 信托儲(chǔ)蓄銀行

trust company 信托公司

financial trust 金融信托公司

unit trust 信托投資公司

trust institution 銀行的信托部

credit department 銀行的信用部

commercial credit company(discount company)商業(yè)信貸公司（貼現(xiàn)公司）

neighborhood savings bank, bank of deposit 街道儲(chǔ)蓄所

credit union 合作銀行

credit bureau 商業(yè)興信所

self-service bank 無人銀行

land bank 土地銀行 construction bank 建設(shè)銀行

industrial and commercial bank 工商銀行

bank of communications 交通銀行

mutual savings bank 互助儲(chǔ)蓄銀行

post office savings bank 郵局儲(chǔ)蓄銀行

mortgage bank, building society 抵押銀行

industrial bank 實(shí)業(yè)銀行

home loan bank 家宅貸款銀行

reserve bank 準(zhǔn)備銀行

chartered bank 特許銀行

corresponding bank 往來銀行

merchant bank, accepting bank 承兌銀行

investment bank 投資銀行

import and export bank(EXIMBANK)進(jìn)出口銀行

joint venture bank 合資銀行

money shop, native bank 錢莊

credit cooperatives 信用社

clearing house 票據(jù)交換所

public accounting 公共會(huì)計(jì)

business accounting 商業(yè)會(huì)計(jì)

cost accounting 成本會(huì)計(jì)

depreciation accounting 折舊會(huì)計(jì)

computerized accounting 電腦化會(huì)計(jì)

general ledger 總帳

subsidiary ledger 分戶帳

cash book 現(xiàn)金出納帳

cash account 現(xiàn)金帳

journal, day-book 日記帳，流水帳

bad debts 壞帳

investment 投資

surplus 結(jié)余

idle capital 游資

economic cycle 經(jīng)濟(jì)周期

economic boom 經(jīng)濟(jì)繁榮

economic recession 經(jīng)濟(jì)衰退

economic depression 經(jīng)濟(jì)蕭條

economic crisis 經(jīng)濟(jì)危機(jī)

economic recovery 經(jīng)濟(jì)復(fù)蘇 inflation 通貨膨脹

deflation 通貨收縮

devaluation 貨幣貶值

revaluation 貨幣增值

international balance of payment 國際收支

favourable balance 順差

adverse balance 逆差

hard currency 硬通貨 soft currency 軟通貨

international monetary system 國際貨幣制度

the purchasing power of money 貨幣購買力

money in circulation 貨幣流通量

note issue 紙幣發(fā)行量

national budget 國家預(yù)算

national gross product 國民生產(chǎn)總值

public bond 公債

stock, share 股票

debenture 債券

treasury bill 國庫券

debt chain 債務(wù)鏈

direct exchange 直接（對(duì)角）套匯

indirect exchange 間接（三角）套匯

cross rate, arbitrage rate 套匯匯率

foreign currency(exchange)reserve 外匯儲(chǔ)備

foreign exchange fluctuation 外匯波動(dòng)

foreign exchange crisis 外匯危機(jī)

discount 貼現(xiàn)

discount rate, bank rate 貼現(xiàn)率

gold reserve 黃金儲(chǔ)備

money(financial)market 金融市場(chǎng)

stock exchange 股票交易所

broker 經(jīng)紀(jì)人

commission 傭金

bookkeeping 簿記

bookkeeper 簿記員

an application form 申請(qǐng)單

bank statement 對(duì)帳單

letter of credit 信用證 strong room, vault 保險(xiǎn)庫

equitable tax system 等價(jià)稅則

specimen signature 簽字式樣

banking hours, business hours 營業(yè)時(shí)間

Board of Directors 董事會(huì) President 行長

Executive Office 經(jīng)理辦公室

Personnel Dept.人事部 General Affairs Dept.總務(wù)部

Co-ordination & Planning Dept.綜合計(jì)劃部

International Dept.國際業(yè)務(wù)部 Overseas Branches Dept.海外部

Foreign Exchange Dept.外匯資金部

First Credit Dept.信貸一部 Second Credit Dept.信貸二部 Accounting Dept.財(cái)會(huì)部 International Clearing Dept 國際清算部 Banking Dept.營業(yè)部

Credit Card Dept.信用卡部 General Auditing Dept.總稽核室 Computer Center 電腦部 Training Management Dept.教育部

Institute of International Finance 國際金融研究所

Trust and Consultation Co.信托咨詢公司

第四篇：英語詞匯

英語詞匯

史上最牛英語口語學(xué)習(xí)法：躺在家里練口語，全程外教一對(duì)一，三個(gè)月暢談無阻！太平洋在線英語，可免費(fèi)體驗(yàn)全部外教一對(duì)一課程：004km.cn

info-highway 信息高速公路

in-service training 在職訓(xùn)練

inspector-general 總監(jiān)

interim government 過渡政府

英語詞匯

invitation meet 邀請(qǐng)賽

judo 柔道

karate 空手道

kiosk 小賣部

knock-out system 淘汰制

knowledge economy 知識(shí)經(jīng)濟(jì)

ksei 棋圣

laid-off 下崗

leading actor 男主角

lease 租約，租期

man of mark 名人，要人

manuscript 原稿，腳本

marriage lines 結(jié)婚證書

master key 萬能鑰匙

medium 媒體，媒介

英語詞匯

mercy killing 安樂死

moped 助力車

moslem 穆斯林

multimedia 多媒體

music cafe 音樂茶座

national anthem 國歌

negative vote 反對(duì)票轉(zhuǎn)自學(xué)易網(wǎng) 004km.cn

nest egg 私房錢

news agency 通訊社

news briefing 新聞發(fā)布會(huì)

news conference 記者招待會(huì)

news flash 短訊，快訊

nominee 候選人

notions 小商品

null and void 無效的

英語詞匯

off-hour hobby 業(yè)余愛好

off-the-job training 脫產(chǎn)培訓(xùn)

on standby 待命

on-the-job training 在職培訓(xùn)

on-the-spot broadcasting 現(xiàn)場(chǎng)直播

opinion poll 民意測(cè)驗(yàn)

overpass（人行）天橋

overseas student 留學(xué)生

overture 序曲

overwhelming majority 壓倒性多數(shù)

palm phone 大哥大

parliament 國會(huì)

passerby 過路人

pay-to-the-driver bus 無人售票車

peaceful co-existence 和平共處

英語詞匯

peace-keeping force 維和部隊(duì)轉(zhuǎn)自學(xué)易網(wǎng) 004km.cn

peak viewing time 黃金時(shí)間

pedestrian 行人

pension insurance 養(yǎng)老保險(xiǎn)

pentagon 五角大樓

perk 外快

pm = prime minister 首相，總理

politburo 政治局

poor box 濟(jì)貧箱

pope 教皇

pose for a group photo 集體合影留念

poverty-stricken area 貧困地區(qū)

power failure 斷電，停電

premiere 首映，初次公演

press briefing 新聞發(fā)布會(huì)

英語詞匯

press corps 記者團(tuán)

press spokesman 新聞發(fā)言人

prize-awarding ceremony 頒獎(jiǎng)儀式

professional escort “三陪”服務(wù)

profiteer 投機(jī)倒把者

protocol 草案，協(xié)議

puberty 青春期

public servant 公務(wù)員

questionnaire 調(diào)查表

quick-frozen food 速凍食品

quiz game 智力競(jìng)賽

racial discrimination 種族歧視

rapport 默契

reciprocal visits 互訪

recital 獨(dú)唱會(huì)，獨(dú)奏會(huì)

英語詞匯

red-carpet welcome 隆重歡迎

red-hot news 最新消息

red-letter day 大喜之日

redundant 下崗人員

re-employment 再就業(yè)

rep = representative 代表

rip off 宰客

senate 參議院

tenure of office 任職期

the other man / woman 第三者

第五篇：海關(guān)英語詞匯

1.account for 占……比率；報(bào)賬 2.assign 轉(zhuǎn)讓

3.a brokerage firm 報(bào)關(guān)行

4.a consumption entry 消費(fèi)商品進(jìn)口報(bào)關(guān) 5.Automated clearing----house 自動(dòng)化結(jié)算系統(tǒng) 6.anti-dump 反傾銷

7.abate 減輕，撤銷（法令等）8.accompanying article 攜帶物品 9.accord to 給予 10.according to 按照 11.ad valorem duty 從價(jià)稅 12.bond 擔(dān)保 13.bulletin 告示 14.breach 違犯 15.bonus 律貼 16.bond 保稅

17.customs sub--office 海關(guān)分關(guān) 18.conductive 有助于……的 19.consist of 由……組成 20.consumer taste 消費(fèi)稅 21.confiscate 沒收 22.credit 貸方 23.client representative 客戶代理人 24.compliance area 海關(guān)守法范圍 25.charge 收稅、收費(fèi)

27.disburse(pay out money)支付

28.debit(left hand side of an account)借方 29.declaration form 報(bào)關(guān)單 30.dutiable goods 應(yīng)稅貨物

31.Duty Assessment Office 征稅部門 32.ensure 使……必發(fā)生 33.electronic invoices 電子發(fā)票

34.establish the entered value 確立報(bào)關(guān)單價(jià)格 35.economic interests 經(jīng)濟(jì)利益

36.EDI(Electronic Data Interchorge)電子數(shù)據(jù)交換 37.enterprise 企業(yè)單位 38.enter in to 與……訂約，開始 39.entrus t委托，信托

40.entry 報(bào)關(guān)手續(xù)，報(bào)單，進(jìn)入，入口 41.forge 偽造

42.Foreign Trade Zone 對(duì)外貿(mào)易區(qū) 43.fees 規(guī)費(fèi) 44.fill in 填寫 45.final clearance 結(jié)關(guān)放行 46.final decision 最后決定 47.fine 罰金、罰款 48.fixed duty 固定關(guān)稅

49.General Customs Administration 海關(guān)部署 50.general deduction 一般減稅 51.General lits(of cargo)總貨單 52.general rules 通用規(guī)則

53.general system of preferences 普遍優(yōu)惠制

54.general tariff rate 普通稅率 55.hand baggage 手提行李 56.half-duty 半稅 57.high duty 高關(guān)稅 58.identify 認(rèn)為……一致

60.in terms of(in respect to)在……方面 61.in connection with 與……相關(guān)的 62.infringe 侵犯 63.intelligence 情報(bào)

64.illegal 違規(guī)的，非法的，不合法的 65.immigration 外來的移民，移居入境 66.free alongside ship(FAS)船邊交貨 67.in dupicate 一式二份 68.in the interests of 對(duì)……是有利的，為了……的利益 69.import taxes or duties進(jìn)口稅務(wù)局或關(guān)稅 70.inspect 檢查，檢驗(yàn)

intergovernmental aid 政府間的援助 72。joint control 聯(lián)合監(jiān)管

73.joint venture合營企業(yè)，聯(lián)合企業(yè) 74.label 標(biāo)簽

75.landing 降落，上岸，著陸 76.levy 征收，抽稅，征稅 77.monitor 監(jiān)督 78.make out 填寫

79.make up 彌補(bǔ)，賠償，補(bǔ)償 80.national statistics 國家統(tǒng)計(jì) 81.national territory 國境 82 neglect one's duties 玩忽職守 83.occasion 是……的原因 84.obtain 得到，獲得

85.post entry review 出口后復(fù)審

86.paperless summary program 海關(guān)無紙化報(bào)關(guān)程序 87.proceeds 贏利

88.pursue(have as an aim or purpose)以……為目的 89.prior to 在……之前 90.perishable 除……之外

91.result in(bring about有……結(jié)果)92.rest with 由……負(fù)責(zé) 93.regulatory audit 常規(guī)稽查 94.reasonable 正當(dāng)?shù)?/p>

95.statement(a brif record of a business account)96.sanction 處罰 97.statute 法規(guī) 98.withhold 扣留 99.with draw 取回

100.willful failure故意過錯(cuò)

1.of lading 提單

2、L/C letter of credit 信用證

3、D/P documents against payment 付款交單

4、D/A documents against acceptance 承對(duì)交單

5、T/T telegraphic transfer 電匯

6、CFR cost and freight 成本加運(yùn)費(fèi)價(jià)格

7、C.I.F cost,insurance and freight 到岸價(jià)格

財(cái)務(wù)報(bào)表

8、F.O.B free on borad離岸價(jià)

9、F.A.Q fair average quality 良好平均品質(zhì)

10、FCL full container load 整箱貨

11、LCL less than container load拼箱貨

12、D/D demand draft 即期票匯

13、P.A particular average單獨(dú)海損

14、F.P.A free from particular average平安險(xiǎn)

15、W.P,A with particular average 水漬險(xiǎn)

16、G.A general average 共同海損

17、LIBOR London inter bank offer rate倫敦銀行同業(yè)折放利率

18、EXW ex works 工廠交貨

19、FCA free carrier貨交承運(yùn)人 20、DAF delivered at frontier 邊境交貨

21、DES delivered ex ship目的港船上交貨

22、DEQ delivered ex quay目的港碼頭交貨

23、DDU delivered duty unpaied未完稅交貨

24、DDP delivered duty paid 完稅后交貨

25、M/T mail transfer信匯

26、S/O shipping order 裝貨單

27、G.S.P generalized system of preferences普通優(yōu)惠制

28、C.C.V.O combined certificate of value and origin 估價(jià)和原產(chǎn)地聯(lián)合證明書

29、A.W.B air waybill 空運(yùn)提單 30、A/V ad valorem 從價(jià)

31、C.O.D cash on delivery 貨到付款

32、D/W deadweight 重量貨物

33、D.W.T deadweight tonnage 載重噸位，重量噸位

34、D.P.V duty-paid value完稅價(jià)格

35、E/D export declaration 出口申報(bào)單

36、GATT General Agreement on Tariffs and Trade關(guān)稅及貿(mào)易總協(xié)定

37、L/G letter of guarantee擔(dān)保書，保證書

38、M/T metric ton 公噸

39、N/N non-negotiable,not negotiable非流通的，不可轉(zhuǎn)讓的 40、O.B/L ocean bill of lading 海運(yùn)提單

41、S/D sight draft 定單號(hào)數(shù)

42、S/D sight draft 即期匯票

43、NTB non tariff barrier 非關(guān)稅壁壘

44、T.P.N.D theft ,pilferage and non-delivery偷竊提貨不著

45、W.W warehouse to warehouse 倉至倉

46、Yd(s)yards碼

47、W/M weight or measurement 重量或體積

48、W.R.(W/R)war risk戰(zhàn)爭(zhēng)險(xiǎn)，兵險(xiǎn)

49、U.L.underwriter laboratories inc美國保險(xiǎn)人公會(huì)所設(shè)的檢驗(yàn)機(jī)構(gòu) 50、T/R trust receipt信托收據(jù)

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會(huì)計(jì)專業(yè)英語詞匯

第一篇：會(huì)計(jì)專業(yè)英語詞匯

第二篇：會(huì)計(jì)專業(yè)英語詞匯

第三篇：英語詞匯

第四篇：英語詞匯

第五篇：海關(guān)英語詞匯

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