第一篇：國(guó)際貿(mào)易實(shí)務(wù) 名詞中英文對(duì)照

1．InternationalSettlement國(guó)際結(jié)算

2．International Customs國(guó)際慣例

3．booklet of authorized signatures簽字樣本

4．test key密押

5．Correspondent Bank代理行

6．SWIFT環(huán)球銀行金融電訊協(xié)會(huì)

1．bill of exchange匯票

2．banker’s draft銀行匯票

3．commercial bill商業(yè)匯票

4．banker’s acceptance bill銀行承兌匯票

5．trader’s acceptance bill商業(yè)承兌匯票

6．documentary bill跟單匯票

7．clean bill光票

8．sight draft，demand draft即期匯票

9．time bill，usance bill遠(yuǎn)期匯票

10．drawer，payee，drawee出票人，收款人，付款人；

11．endorsement背書

12．a(chǎn)cceptance承兌

13．without recourse免于追索

14．notice of dishonour拒付通知

15．protest拒絕證書

16．promissory note本票

17．cheque / check支票

18．cash cheque現(xiàn)金支票

19．cheque for transfer轉(zhuǎn)帳支票

20．crossed check劃線支票

1．T/T：Telegraphic Transfer，電匯

2．M/T：Mail Transfer，信匯

3．D/D：Banker's Demand Draft，票匯

4．O/A： Open Account，賒銷交易

5．CAD：Cash against documents，交單付現(xiàn)

6．B/O：By order of，匯款人

1．Remittance：匯款

2．payment order：匯款委托書

3．M/T advice：信匯委托書

4．telegraphic transfer：電匯

5．banker's demand draft：票匯

6．mail transfer：信匯

1．Financial Documents金融單據(jù)

2．Commercial Documents商業(yè)單據(jù)

3．Collection托收

4．Principal委托人

5．Remitting Bank托收行

6．Collecting Bank代收行

7．Clean Collection光票托收

8．Documentary Collection跟單托收

9．Documents against Payment付款交單

10．Documents against Acceptance承兌交單

11．Trust Receipt信托收據(jù)

12．Outward Bills出口押匯

13．Uniform Rules for Collection托收統(tǒng)一規(guī)則

14．Documentary Bill for Collection跟單托收

1．Documentary Credit跟單信用證

2．Cover Letter或Bill of Purchase寄單面函

3．Credit Opened by Mail信開本信用證

4．Credit Opened by Teletransmission電開本信用證

5．Operative Instrument有效文本

6．Expiry Date and Place有效日期和地點(diǎn)

7．Nominated Bank指定銀行

8．Partial Shipment分批裝運(yùn)

9．Special Condition特別條款

10．Discrepancy不符點(diǎn)

11．Issuing Bank開證行

12．Applicant申請(qǐng)人

13．Advising Bank通知行

14．Beneficiary受益人

15．Negotiating Bank議付行

16．Confirming Bank保兌行

17．Reimbursing Bank償付行

18．Sight Payment Credit即期付款信用證

19．Deferred Payment Credit遲期付款信用證

20．Acceptance Credit承兌信用證

21．Confirmed Credit保兌信用證

22．Usance Credit Payable at Sight假遠(yuǎn)期信用證

23．Anticipatory Credit預(yù)支信用證

24．Transferable Credit可轉(zhuǎn)讓信用證

25．Back to Back Credit背對(duì)背信用證

26．Reciprocal Credit對(duì)開信用證

27．Revolving Credit循環(huán)信用證

28．Strict Compliance嚴(yán)格相符

29．Substantial Compliance實(shí)質(zhì)相符

30．Fraud Exception Principle欺詐例外原則

五、將下列英文譯成中文

1．Independentguarantee：獨(dú)立性保函

2．Accessory Guarantee：從屬性保函

3． reissuingbank：轉(zhuǎn)開行

4． counter-guarantor：反擔(dān)保人

5．Standby letter of credit：備用信用證

六、將下列英文譯成中文

1．International Factoring國(guó)際保理

2．Credit Control信用銷售控制

3．Collection of Receivables帶收賬款

4．Financed Factoring融資保理

5．Non-Financed Factoring非融資保理

6．Maturity Factoring到期保理

7．Non-Recoursed Factoring無(wú)追索權(quán)保理

8．Recoursed Factoring有追索權(quán)保理

9．Disclosed Factoring

10．Undisclosed Factoring

11．Two Factor System

12．Single Factor System

13．Maintenance of Sales Ledger

14．Protection for buyer's Credit

15．Export Trade Finance

16．Application for a Credit Approval

1．Commercial Invoice

2．Transport Documents

3．Insurance Documents

4．Receipt Invoice

5．Shipping Mark

6．Ocean Bill of Lading

7．Shipped B/L

8．Received for Shipment B/L

9．Transshipment B/L

10．Through B/L

11．Direct B/L

12．Order B/L

13．Anti-dated B/L

14．Non-negotiable Sea Waybill

15．Air Waybill

16．Master Air Waybill

17．Cargo Receipt，C/R

18．Parcel Post Receipt

19．Insurance Policy

20．Multimodal Transport Document

21．Insurance Certificate

22．Open Policy

23．Insurance Declaration

24．Cover Note, Binder

25．Certificate of Origin

26．Inspection Certificate公開型保理 隱蔽型保理 雙保理商保理型式 單保理商保理型式 銷售賬務(wù)管理 信用擔(dān)保 貿(mào)易融資 信用額度申請(qǐng)表商業(yè)發(fā)票運(yùn)輸單據(jù)保險(xiǎn)單據(jù)收妥發(fā)票嘜頭海運(yùn)提單已裝船提單備運(yùn)提單轉(zhuǎn)船提單聯(lián)運(yùn)提單直達(dá)提單指示提單倒簽提單不可轉(zhuǎn)讓海運(yùn)單空運(yùn)運(yùn)單主運(yùn)單承運(yùn)貨物收據(jù)郵包收據(jù)正式保險(xiǎn)單多式運(yùn)輸單據(jù)保險(xiǎn)憑證預(yù)約保險(xiǎn)單保險(xiǎn)聲明暫保單原產(chǎn)地證明書檢驗(yàn)證明書

第二篇：國(guó)際貿(mào)易實(shí)務(wù)名詞翻譯

Term translation

Chapter1 流動(dòng)性過(guò)剩 自給自足 經(jīng)濟(jì)資源 直接投資 國(guó)際收支 商品交換 出口退稅 傾銷

出口型經(jīng)濟(jì)增長(zhǎng) 東道國(guó) 貿(mào)易差額 貿(mào)易順差 貿(mào)易逆差 歐盟

國(guó)際收支順差 國(guó)際收支逆差 有形貿(mào)易 無(wú)形貿(mào)易 貨物貿(mào)易 服務(wù)貿(mào)易

Chapter2 關(guān)稅壁壘 非關(guān)稅壁壘 從量稅 配額

保護(hù)性關(guān)稅 市場(chǎng)失靈 幼稚產(chǎn)業(yè) 許可證制度 財(cái)政關(guān)稅 政府采購(gòu) 貿(mào)易保護(hù)主義 從價(jià)稅 最低限價(jià) 本地采購(gòu)規(guī)則 增加內(nèi)需

domestic content red-tape barriers export subsidies binding quota absolute quotas

excess liquidity self-sufficient economic resources direct investment balance of payments barter

export tax rebate dumping

export-driven economic growth host country balance of trade

favorable balance of trade unfavorable balance of trade European Union

favorable balance of payments unfavorable balance of payments visible trade invisible trade trade in goods trade in services

tariff barriers non-tariff barriers specific duties quota

protective tariff market failure infant industry licensing system revenue tariff

government procurement trade protectionism Ad Valorem Duties floor price

“buy local” rules raise domestic demand 國(guó)內(nèi)含量 進(jìn)口環(huán)節(jié)壁壘 出口補(bǔ)貼 綁定配額 絕對(duì)配額

Term translation

VER tariff-rate quotas zero quota “buy local” rules Chapter3 trade bloc trade block open regionalism free trade area customs union common market economic union trade embargoes boycotts 歧視性關(guān)稅 經(jīng)濟(jì)制裁 貿(mào)易彈性 雙邊貿(mào)易協(xié)定 多邊貿(mào)易協(xié)定 最惠國(guó)

Chapter4 施惠國(guó) 受惠國(guó) 締約國(guó) 市場(chǎng)準(zhǔn)入 透明度

緊急進(jìn)口措施 爭(zhēng)端解決機(jī)制 可持續(xù)發(fā)展 特許經(jīng)營(yíng)

Chapter5 裝運(yùn)港 船上交貨 卸貨費(fèi) 多式聯(lián)運(yùn) 投保 內(nèi)陸水運(yùn) 清關(guān)

象征性交貨 VAT String sales

自愿出口限制 關(guān)稅配額 零配額

本地采購(gòu)原則

貿(mào)易集團(tuán)

貿(mào)易禁運(yùn)/ 封鎖 開放式區(qū)域主義 自由貿(mào)易區(qū) 關(guān)稅聯(lián)盟 共同市場(chǎng) 經(jīng)濟(jì)聯(lián)盟 貿(mào)易禁運(yùn) 抵制

discriminatory tariffs economic sanction trade elasticity

bilateral trade agreement multilateral trade agreements most favored nation

Patronage nations Favored nations Contracting Parties market access transparency

Urgent Importing Measures dispute settlement mechanism sustainable development franchise

port of shipment FOB

discharge expense multimodal transport cover insurance

marine navigation on inland waterway customs clearance symbolic delivery 增值稅 *連環(huán)貿(mào)易

Term translation

procure the goods already so delivered

*采購(gòu)已交付貨物

place the goods at the disposal of the buyer *貨物放置由買方處置

Chapter6 毛重 理論重量 凈重 約定皮重 公量 單位重量 含水量習(xí)慣皮重 法定重量 實(shí)際皮重 從價(jià)稅平均皮重 貨樣不符 副產(chǎn)品

國(guó)家質(zhì)量監(jiān)督檢驗(yàn)檢疫總局

Chapter7 油輪 定程租船 滾裝船 定期租船 載駁輪 光船租船 船期表 租船合同 滯期費(fèi) 班輪運(yùn)價(jià)表 速遣費(fèi) 選卸附加費(fèi) 直航附加費(fèi) 轉(zhuǎn)船附加費(fèi) 港口擁擠附加費(fèi) 運(yùn)輸代理 包裹 拼箱貨 結(jié)匯 整裝箱 空運(yùn)單

集裝箱貨運(yùn)站 裝運(yùn)通知

gross weight

theoretical weight net weight computed tare

conditioned weight unit weight water capacity customary tare legal weight actual weight ad valorem duty average tare

goods not equal to the sample by-products

General Administration of Quality SupervisionOil tanker Voyage Charter Ro/Ro vessel Time Charter

LASH(Light Aboard Ship)Bare Boat Charter(BBC)sailing schedule charter contract demurrage charge

liner freight rate schedule dispatch money

optional additional direct additional

transshipment surcharge Port Congestion Surcharge transportation agent package

LCL(Less than container load)settlement

FCL(Full container load)Air waybill container yard shipping notice

Term translation

處置權(quán)

partial shipment partial transshipment bill of lading clean B/L order B/L combined transport B/L blank B/L straight B/L through B/L liner B/L ante-dated B/L advanced B/L consignment note blank endorsement IATA combined transport documents FCL LCL Chapter8 投保人 共同海損 投保金額 外來(lái)風(fēng)險(xiǎn) 保險(xiǎn)單 推定全損 海上風(fēng)險(xiǎn) 施救費(fèi)用 救助費(fèi)用 意外事故 承保人 單獨(dú)海損 保險(xiǎn)費(fèi)

航空運(yùn)輸貨物戰(zhàn)爭(zhēng)險(xiǎn) 陸運(yùn)險(xiǎn) 陸運(yùn)一切險(xiǎn) 估損費(fèi)用

航空運(yùn)輸一切險(xiǎn)

Ocean marine insurance War risk Basic risks coverage Insured amount T.P.N.D.right of disposal 分批裝船 分批轉(zhuǎn)運(yùn) 提單 清潔提單 指示提單 聯(lián)合運(yùn)輸提單 空白提單 記名提單 聯(lián)運(yùn)提單 班輪提單 倒簽提單 預(yù)借提單

陸運(yùn)或鐵路運(yùn)輸通知 空白背書

國(guó)際航空運(yùn)輸協(xié)會(huì) 多式聯(lián)運(yùn)單據(jù) 整箱貨 拼箱貨

insured

general average insured amount extraneous risks insurance policy constructive average marine risks salvage charges

sue and labor expenses misfortune insurer

particular average insurance premium

air transportation war risk land transportation risks land transportation all risks risk estimation charges

air transportation all risks charges 海運(yùn)保險(xiǎn) 戰(zhàn)爭(zhēng)險(xiǎn) 基本險(xiǎn)種 投保金額

偷盜、失竊、提貨不著險(xiǎn)

Term translation

Taint of odor Overland transportation insurance Parcel post insurance Free from particular average Additional risks coverage Fresh water and/or rain damage With particular average Chapter 9 Cost structure Cost of production Profit margin Selling cost Target costing Everyday low pricing(EDLP)total fixed costVariable cost Skimming price strategy Penetration strategy Floating exchange risk 以成本為基礎(chǔ)的定價(jià)法 損益兩平定價(jià)法 邊際成本定價(jià)法 損益兩平點(diǎn) 計(jì)價(jià)貨幣 支付貨幣 硬通貨 軟通貨 匯率 傭金 折扣 價(jià)款調(diào)整 期貨市場(chǎng) 現(xiàn)貨市場(chǎng) Chapter10 信用狀況 遠(yuǎn)期信用證 通知銀行 信用證有效期 交付運(yùn)單 支付保障條款 支付結(jié)算

申請(qǐng)人與受益人 國(guó)際保理

串味險(xiǎn)

陸上運(yùn)輸保險(xiǎn) 郵寄包裹保險(xiǎn)平安險(xiǎn) 附加險(xiǎn)別 淡水雨淋險(xiǎn) 水漬險(xiǎn)

成本構(gòu)成 生產(chǎn)成本 邊際利潤(rùn) 銷售成本 目標(biāo)成本法

每日低價(jià) 變動(dòng)成本 撇脂定價(jià)戰(zhàn)略 滲透定價(jià)戰(zhàn)略 浮動(dòng)匯率風(fēng)險(xiǎn) pricing based on cost break-even pricing Marginal cost pricing break-even point money of account money of payment hard currency soft currency exchange rate commission discount price adjustment forward market spot market

credit standard

time L/C, usance L/C advising bank

the maturity of L/C the maturity of L/C delivery of B/L

confirmation of credit applicant and beneficiary international factoring

Term translation

第三篇：測(cè)量學(xué)名詞中英文對(duì)照

測(cè)繪學(xué)名詞(中英對(duì)照)

01.001 測(cè)繪學(xué) surveying and mapping, SM

01.002 中華人民共和國(guó)測(cè)繪法 Law of Surveying and Mapping of the People's Republic of China

01.003 測(cè)繪標(biāo)準(zhǔn) standards of surveying and mapping

01.004 測(cè)量規(guī)范 specifications of surveys

01.005 地形圖圖式 topographic map symbols

01.006 大地測(cè)量學(xué) geodesy

01.007 地球形狀 earth shape, figure of the earth

01.008 重力基準(zhǔn)網(wǎng) gravity standard network

01.009 重力場(chǎng)gravity field

01.010 地心坐標(biāo)系 geocentric coordinate system

01.011 地球橢球 earth ellipsoid

01.012 大地原點(diǎn) geodetic origin

01.013 水準(zhǔn)原點(diǎn) leveling origin

01.014 測(cè)量標(biāo)志survey mark

01.015 測(cè)量覘標(biāo)observation target

01.016 高程基準(zhǔn)height datum

01.017 1954年北京坐標(biāo)系 Beijing geodetic coordinate system195401.018高程系統(tǒng)height system

01.019平均海[體]面mean sea level

01.020黃海平均海[水]面Huanghai mean sea level01.021海拔height above sea level

01.022海軍導(dǎo)航衛(wèi)星系統(tǒng)Navy Navigation Satellite System，NNSS01.023NAVSTAR全球定位系統(tǒng)NAVSTAR Global Positioning System，NAVSTAR GPS

01.024 慣性測(cè)量系統(tǒng)inertial surveying system，ISS

01.025 攝影測(cè)量與遙感學(xué)photogrammetry and remote sensing01.026 航空攝影測(cè)量aerophotogrammetry, aerial photogrammetry01.027 航天攝影測(cè)量（又稱“太空攝影測(cè)量”）space photogrammetry01.028 非地形攝影測(cè)量non-topographic photogrammetry01.029 水下攝影測(cè)量underwater photogrammetry

01.030 航空航天攝影aero—space photogrammetry01.031 航空遙感aerial remote sensing

01.032 航天遙感space remote sensing

01.033 圖像image

01.034 影像image, imagery

01.035 圖形Graphics

01.036判讀（又稱“判釋”、“解譯”）interpretation01.037 模擬攝影測(cè)量analog photogrammetry

01.038 解析攝影測(cè)量analytical photogrammetry, numerical photogrammetry

01.039數(shù)字?jǐn)z影測(cè)量digital photogrammetry

01.040數(shù)字地圖模型（又稱“數(shù)值地型”）digital terrain model, DTM01.041 遙感圖象處理image processing of remote sensing

01.042 遙感模式識(shí)別pattern recognition of remote sensing01.043 地圖制圖學(xué)（又稱“地圖學(xué)”）cartography

01.044 地理坐標(biāo)網(wǎng)geographic graticule

01.045 經(jīng)緯網(wǎng)fictitious graticule

01.046 方里網(wǎng)kilometer grid

01.047 鄰帶方里網(wǎng)grid of neighboring zone

01.048 坐標(biāo)格網(wǎng)coordinate grid

01.049 地理坐標(biāo)參考系geographical reference system，GEOREF01.050 地圖map

01.051 地形圖topographic map

01.052平面圖plan

01.053 普通地圖general map

01.054 專題地圖thematic map

01.055 地圖集atlas

01.056 地球儀globe

01.057 地圖規(guī)范map specifications

01.058 地圖生產(chǎn)map production

01.059 地圖投影map projection

01.060 地圖編制（又稱“編圖”）map compilation

01.061 地圖復(fù)制map reproduction

01.062 地圖印刷map printing

01.063 地圖利用map use

01.064 地圖量算cartometry

01.065 機(jī)助地圖制圖 computer-aided cartography，computer-assisted cartography, CAC

01.066 自動(dòng)化制圖automatic cartography

01.067 自動(dòng)繪圖automatic plotting

01.068 圖形顯示graphic display

01.069 遙感制圖remote sensing mapping

01.070 地名學(xué)toponomastics, toponymy

01.071 地名geographical name, place name

01.072 工程測(cè)量學(xué)engineering surveying

01.073 比例尺scale

01.074 基本比例尺basic scale

01.075 等高線contour

01.076 等高距contour interval

01.077 測(cè)量平差survey adjustment，adjustment of observations01.078 精度估計(jì)precision estimation

01.079 精［密］度precision

01.080 準(zhǔn)確度accuracy

01.081 偶然誤差accident error

01.082 系統(tǒng)誤差systematic error

01.083 粗差gross error

01.084 常差constant error

01.085 多余觀測(cè)redundant observation

01.086 閉合差closing error, closure

01.087 限差tolerance

01.088 相對(duì)誤差relative error

01.089 絕對(duì)誤差absolute error

01.090 中誤差mean square error

01.091 誤差橢圓error ellipse

01.092 邊長(zhǎng)中誤差mean square error of side length

01.093 測(cè)角中誤差mean square error of angle observation

01.094 方位角中誤差mean square error of azimuth

01.095 坐標(biāo)中誤差mean square error of coordinate

01.096 點(diǎn)位中誤差mean square error of a point

01.097 高程中誤差mean square error of height

01.098 國(guó)土基礎(chǔ)信息系統(tǒng)land base information system

01.099 大地控制數(shù)據(jù)庫(kù)geodetic data base

01.100 重力數(shù)據(jù)庫(kù)gravimetric data base

01.101 地形數(shù)據(jù)庫(kù)topographic data base

01.102 地理信息系統(tǒng)geographical information system，GIS

01.103 地圖數(shù)據(jù)庫(kù)map data base

01.104 地圖數(shù)據(jù)庫(kù)管理系統(tǒng) cartographic data base management system01.105 地名數(shù)據(jù)庫(kù)place-name data base

01.106 地籍信息系統(tǒng)cadastral information system

01.107 土地信息系統(tǒng)land information system，LIS

01.108 制圖專家系統(tǒng)cartographic expert system

01.109 海洋測(cè)繪hydrographic surveying and charting

01.110 測(cè)繪儀器instrument of surveying and mapping

01.111 大地測(cè)量?jī)x器geodetic instrument

01.112 測(cè)距儀distance measuring instrument，rangefinder

01.113 重力儀gravimeter

01.114 定位系統(tǒng)positioning system

01.115 攝影測(cè)量?jī)x器photogrammetric instrument

01.116 立體測(cè)圖儀stereoplotter

01.117 數(shù)字?jǐn)z影測(cè)量工作站 digital photogrammetric station

01.118 全數(shù)字化自測(cè)圖系統(tǒng) full digital automatic mapping system01.119 圖形輸入設(shè)備graphic input unit

01.120 圖形輸出設(shè)備graphic output unit

01.121 中國(guó)測(cè)繪學(xué)會(huì)Chinese Society of Surveying and Mapping，CSSM01.122 國(guó)際測(cè)繪聯(lián)合會(huì)International Union of Surveying and Mapping，IUSM

01.123 國(guó)際測(cè)量師聯(lián)合會(huì)Federation Internationale des Geometres，F(xiàn)IG（法語(yǔ)）

01.124 國(guó)際大地測(cè)量學(xué)與地球物理學(xué)International Union of Geodesy and Geophysics，IUGG

01.125 國(guó)際大地測(cè)量學(xué)協(xié)會(huì)International Association of Geodesy IAG01.126 國(guó)際攝影測(cè)量與遙感學(xué)會(huì) International Society for

Photogrammetry and Remote Sensing，ISPRS

01.127 國(guó)際地圖學(xué)協(xié)會(huì)International Cartographic Association，ICA01.128國(guó)際海道測(cè)量組織International Hydrography Organization, IHO

第四篇：財(cái)務(wù)會(huì)計(jì)名詞中英文對(duì)照

財(cái)會(huì)名詞漢英對(duì)照表（1）會(huì)計(jì)與會(huì)計(jì)理論

會(huì)計(jì)accounting

決策人 Decision Maker

投資人 Investor

股東 Shareholder

債權(quán)人 Creditor

財(cái)務(wù)會(huì)計(jì) Financial Accounting

管理會(huì)計(jì) Management Accounting

成本會(huì)計(jì) Cost Accounting

私業(yè)會(huì)計(jì) Private Accounting

公眾會(huì)計(jì) Public Accounting 注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant

國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC

美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA

財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB

管理會(huì)計(jì)協(xié)會(huì) IMA 美國(guó)會(huì)計(jì)學(xué)會(huì) AAA

稅務(wù)稽核署 IRS

獨(dú)資企業(yè) Proprietorship

合伙人企業(yè) Partnership

公司 Corporation

會(huì)計(jì)目標(biāo) Accounting Objectives

會(huì)計(jì)假設(shè) Accounting Assumptions 會(huì)計(jì)要素 Accounting Elements

會(huì)計(jì)原則 Accounting Principles

會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures

財(cái)務(wù)報(bào)表 Financial Statements 財(cái)務(wù)分析 Financial Analysis

會(huì)計(jì)主體假設(shè) Separate-entity Assumption 貨幣計(jì)量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern)Assumption 會(huì)計(jì)分期假設(shè) Time-period Assumption

資產(chǎn) Asset

負(fù)債 Liability

業(yè)主權(quán)益 Owner's Equity 收入 Revenue

費(fèi)用 Expense

收益 Income

虧損 Loss

歷史成本原則 Cost Principle

收入實(shí)現(xiàn)原則 Revenue Principle

配比原則 Matching Principle

全面披露原則 Full-disclosure(Reporting)principle

客觀性原則 Objective Principle

一致性原則 Consistent Principle

可比性原則 Comparability Principle 重大性原則 Materiality Principle

穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis

現(xiàn)金收付制 Cash Basis 財(cái)務(wù)報(bào)告 Financial Report

流動(dòng)資產(chǎn) Current assets 流動(dòng)負(fù)債 Current Liabilities

長(zhǎng)期負(fù)債 Long-term Liabilities 投入資本 Contributed Capital

留存收益 Retained Earning（2）會(huì)計(jì)循環(huán)

會(huì)計(jì)循環(huán)Accounting Procedure/Cycle

會(huì)計(jì)信息系統(tǒng) Accounting information System 賬戶 Ledger

會(huì)計(jì)科目 Account

會(huì)計(jì)分錄Journal entry

原始憑證 Source Document

日記賬 Journal

總分類賬 General Ledger

明細(xì)分類賬 Subsidiary Ledger 試算平衡 Trial Balance

現(xiàn)金收款日記賬 Cash receipt journal

現(xiàn)金付款日記賬 Cash disbursements journal

銷售日記賬 Sales Journal

購(gòu)貨日記賬 Purchase Journal

普通日記賬 General Journal

工作底稿 Worksheet 調(diào)整分錄 Adjusting entries

結(jié)賬 Closing entries（3）現(xiàn)金與應(yīng)收賬款

現(xiàn)金 Cash

銀行存款Cash in bank

庫(kù)存現(xiàn)金 Cash in hand

流動(dòng)資產(chǎn) Current assets

償債基金 Sinking fund

定額備用金 Imprest petty cash

支票 Check(cheque)銀行對(duì)賬單 Bank statement

銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit

在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable

應(yīng)收賬款 Account receivable 應(yīng)收票據(jù) Note receivable

起運(yùn)點(diǎn)交貨價(jià) F.O.B shippi

ng point 目的地交貨價(jià) F.O.B destination point

商業(yè)折扣 Trade discount

現(xiàn)金折扣 Cash discount

銷售退回及折讓 Sales return and allowance

壞賬費(fèi)用 Bad debt expense

備抵法 Allowance method

備抵壞賬 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 賬齡分析法 Aging analysis method

直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note

不帶息票據(jù) Non-interest bearing note 出票人 Maker

受款人 Payee

本金 Principal

利息率Interest rate 到期日 Maturity date

本票 Promissory note

貼現(xiàn)Discount 背書 Endorse

拒付費(fèi) Protest fee（4）存貨

存貨 Inventory

商品存貨 Merchandise inventory

產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory

原材料存貨 Raw materials inventory 起運(yùn)地離岸價(jià)格 F.O.B shipping point

目的地抵岸價(jià)格 F.O.B destination 寄銷 Consignment

寄銷人 Consignor

承銷人Consignee 定期盤存 Periodic inventory

永續(xù)盤存 Perpetual inventory 購(gòu)貨 Purchase

購(gòu)貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification

加權(quán)平均法 Weighted average 先進(jìn)先出法 First-in, first-out or FIFO

后進(jìn)先出法 Lost-in, first-out or LIFO

移動(dòng)平均法 Moving average

成本或市價(jià)孰低法 Lower of cost or market or LCM 市價(jià) Market value

重置成本 Replacement cost

可變現(xiàn)凈值 Net realizable value 上限 Upper limit

下限 Lower limit

毛利法Gross margi

n method 零售價(jià)格法 Retail method

成本率 Cost ratio（5）長(zhǎng)期投資

長(zhǎng)期投資 Long-term investment

長(zhǎng)期股票投資Investment on stocks 長(zhǎng)期債券投資 Investment on bonds

成本法 Cost method

權(quán)益法 Equity method 合并法 Consolidation method

股利宣布日 Declaration date

股權(quán)登記日 Date of record

除息日 Ex-dividend date

付息日 Payment date

債券面值 Face value, Par value 債券折價(jià) Discount on bonds

債券溢價(jià) Premium on bonds

票面利率 Contract interest rate, stated rate

市場(chǎng)利率 Market interest ratio, Effective rate 普通股 Common Stock

優(yōu)先股 Preferred Stock 現(xiàn)金股利 Cash dividends 股票股利 Stock dividends

清算股利 Liquidating dividends

到期日 Maturity date 到期值 Maturity value

直線攤銷法 Straight-Line method of amortization 實(shí)際利息攤銷法 Effective-interest method of amortization（6）固定資產(chǎn)

固定資產(chǎn) Plant assets or Fixed assets

原值Original value

預(yù)計(jì)使用年限 Expected useful life 預(yù)計(jì)殘值 Estimated residual value

折舊費(fèi)用 Depreciation expense

累計(jì)折舊 Accumulated depreciation

賬面價(jià)值 Carrying value

應(yīng)提折舊成本 Depreciation cost

凈值 Net value

在建工程 Construction-in-process

磨損 Wear and tear

過(guò)時(shí) Obsolescence

直線法 Straight-line method(SL)工作量法 Units-of-production method(UOP)

加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Double-declining balance method(DDB)年數(shù)總和法 Sum-of-the-years-digits method(SYD)以舊換新 Trade in

經(jīng)營(yíng)租賃 Operating lease

融資租賃 Capital lease

廉價(jià)購(gòu)買權(quán) Bargain purchase option(BPO)

資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing 最低租賃付款額 Minimum lease payments（7）無(wú)形資產(chǎn)

無(wú)形資產(chǎn) Intangible assets

專利權(quán) Patents

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

著作權(quán) Copyrights

特許權(quán)或?qū)I(yíng)權(quán) Franchises

商譽(yù) Goodwill

開辦費(fèi) Organization cost 租賃權(quán) Leasehold

攤銷 Amortization（8）流動(dòng)負(fù)債

負(fù)債Liability

流動(dòng)負(fù)債 Current liability

應(yīng)付賬款 Account payable 應(yīng)付票據(jù) Notes payable

貼現(xiàn)票據(jù) Discount notes 長(zhǎng)期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities 應(yīng)付股利 Dividends payable

預(yù)收蘇益 Prepayments by customers 存入保證金 Refundable deposits

應(yīng)付費(fèi)用 Accrual expense

增值稅 Value added tax

營(yíng)業(yè)稅 Business tax

應(yīng)付所得稅 Income tax payable

應(yīng)付獎(jiǎng)金 Bonuses payable 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈(zèng)品和兌換券 Premiums, coupons and trading stamps 或有事項(xiàng) Contingency

或有負(fù)債 Contingent

或有損失 Loss contingencies 或有利得 Gain contingencies

永久性差異 Permanent difference 時(shí)間性差異 Timing difference

應(yīng)付稅款法 Taxes payable method 納稅影響會(huì)計(jì)法 Tax effect accounting method 遞延所得稅負(fù)債法 Deferred income tax liability method（9）長(zhǎng)期負(fù)債

長(zhǎng)期負(fù)債 Long-term Liabilities

應(yīng)付公司債券 Bonds payable

有擔(dān)保品的公司債券 Secured Bonds 抵押公司債券 Mortgage Bonds

保證公司債券 Guaranteed Bonds 信用公司債券 Debenture Bonds

一次還本公司債券 Term Bonds 分期還本公司債券 Serial Bonds

可轉(zhuǎn)換公司債券 Convertible Bonds 可贖回公司債券 Callable Bonds

可要求公司債券 Redeemable Bonds 記名公司債券 Registered Bonds

無(wú)記名公司債券 Coupon Bonds 普通公司債券 Ordinary Bonds

收益公司債券 Income Bonds 名義利率，票面利率 Nominal rate

實(shí)際利率 Actual rate 有效利率 Effective rate

溢價(jià) Premium

折價(jià) Discount 面值 Par value

直線法 Straight-line method

實(shí)際利率法 Effective interest method 到期直接償付 Repayment at maturity

提前償付 Repayment at advance 償債基金 Sinking fund

長(zhǎng)期應(yīng)付票據(jù) Long-term notes payable 抵押借款 Mortgage loan（10）業(yè)主權(quán)益

權(quán)益 Equity

業(yè)主權(quán)益Owner's equity

股東權(quán)益 Stockholder's equity

投入資本 Contributed capital

繳入資本 Paid-in capital

股本 Capital stock 資本公積 Capital surplus

留存收益 Retained earnings

核定股本 Authorized capital stock

實(shí)收資本 Issued capital stock

發(fā)行在外股本 Outstanding capital stock

庫(kù)藏股 Treasury stock

普通股 Common stock

優(yōu)先股 Preferred stock 累積優(yōu)先股 Cumulative preferred stock

非累積優(yōu)先股 Noncumulative preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash

非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lump-sum sales of stock

發(fā)行成本 Issua

nce cost 成本法 Cost method

面值法 Par value method

捐贈(zèng)資本 Donated capital

盈余分配 Distribution of earnings

股利 Dividend

股利政策 Dividend policy 宣布日 Date of declaration

股權(quán)登記日 Date of record

除息日 Ex-dividend date 股利支付日 Date of payment

現(xiàn)金股利 Cash dividend

股票股利 Stock dividend

撥款 appropriation（11）財(cái)務(wù)報(bào)表

財(cái)務(wù)報(bào)表 Financial Statement

資產(chǎn)負(fù)債表Balance Sheet

收益表 Income Statement

賬戶式 Account Form

報(bào)告式 Report Form

編制（報(bào)表）Prepare 工作底稿 Worksheet

多步式 Multi-step

單步式Single-step（12）財(cái)務(wù)狀況變動(dòng)表

財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis（現(xiàn)金流量表）

財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis（資金來(lái)源與運(yùn)用表）

營(yíng)運(yùn)資金 Working Capital

全部資源概念 All-resources concept 直接交換業(yè)務(wù) Direct exchanges

正常營(yíng)業(yè)活動(dòng) Normal operating activities 財(cái)務(wù)活動(dòng) Financing activities

投資活動(dòng) Investing activities（13）財(cái)務(wù)報(bào)表分析

財(cái)務(wù)報(bào)表分析 Analysis of financial statements

比較財(cái)務(wù)報(bào)表 Comparative financial statements 趨勢(shì)百分比 Trend percentage

比率 Ratios

普通股每股收益 Earnings per share of common stock

股利收益率 Dividend yield ratio

價(jià)益比 Price-earnings ratio

普通股每股賬面價(jià)值 Book value per share of common stock 資本報(bào)酬率 Return on investment

總資產(chǎn)報(bào)酬率 Return on total asset 債券收益率 Yield rate on bonds

已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio

優(yōu)先股收益率 Yield rate on preferred stock

營(yíng)運(yùn)資本 Working Capital

周轉(zhuǎn) Turnover

存貨周轉(zhuǎn)率 Inventory turnover 應(yīng)收賬款周轉(zhuǎn)率 Accounts receivable turnover

流動(dòng)比率 Current ratio

速動(dòng)比率 Quick ratio 酸性試驗(yàn)比率 Acid test ratio（14）合并財(cái)務(wù)報(bào)表

合并財(cái)務(wù)報(bào)表 Consolidated financial statements

吸收合并 Merger

創(chuàng)立合并 Consolidation

ompany

附屬公司 Subsidiary company

rest 權(quán)益聯(lián)營(yíng)合并 Pooling of interest

by purchase 權(quán)益法 Equity method

d

控股公司 Parent c少數(shù)股權(quán) Minority inte購(gòu)買合并 Combination

成本法 Cost metho

第五篇：物流常用名詞中英文對(duì)照

物流常用名詞中英文對(duì)照

alternate tiers row pattern交錯(cuò)碼放AGV無(wú)人搬運(yùn)車anchoring膨脹螺絲

AS/RS(Automatic Storage Retrieval System)自動(dòng)存取機(jī)/系統(tǒng) 自動(dòng)存取倉(cāng)儲(chǔ)系統(tǒng) 自動(dòng)倉(cāng)庫(kù)系統(tǒng)

assembly packaging集合包裝average inventory平均存貨battery電瓶beam橫撐，橫梁belt conveyor皮帶式輸送機(jī)（帶）block pattern row pattern整齊碼放bonded warehouse國(guó)際物流中心保稅倉(cāng)庫(kù)brick pattern砌磚式碼放

buffer stock 緩沖儲(chǔ)備cantilever shalving懸臂架cargo freight貨物carrying搬運(yùn)

chain conveyor鏈條式輸送機(jī)（帶）charger充電機(jī)

cold chain system冷凍鏈系統(tǒng)common carrier 公共承運(yùn)人consolidation裝運(yùn)整合container terminal集裝箱中轉(zhuǎn)站contract carrier 契約承運(yùn)人contract logistics契約物流

counterbalance truck

平衡式電動(dòng)(柴油、電動(dòng)、瓦斯)堆高機(jī)cycle inventory

周期存貨delivery配送depalletizer托盤拆垛機(jī)devanning拆箱

diagonal bracing斜撐dock leveller月臺(tái)調(diào)整板dock shelter

月臺(tái)門封(充氣式,非充氣式)double-deep pallet racking雙層深式重型物料鋼架drive-in pallet racking直入式重型物料鋼架dry cargo干貨dunnage填充

electronic data interchange電子資料交換EDI

export processing zone加工出口區(qū)fill rate

供應(yīng)比率

floor utilization percentage地面面積利用率flow(dynamic)racking重型流力架

flow(dynamic)rack shelving 輕型(料盒、紙箱)流力架forklift truck 叉車

four-way reach truck四向式電動(dòng)堆高機(jī)frame 支柱組frame feet腳底板frame joint柱連桿freight container貨物集裝箱general cargo一般貨物hand pallet truck油壓拖板車horizontal bracing橫撐industrial door 工業(yè)門industrial vehicle工業(yè)車輛

intermodal transportation

復(fù)合一貫運(yùn)輸lashing捆扎加固levelling plate墊片LGV

激光引導(dǎo)無(wú)人搬運(yùn)車 load efficient裝載效率

loading and unloading 裝卸

logistical utilities物流效用logistics物流

materials handling物料搬運(yùn)mezzanines floor 積層架mini-load AS/RS料盒式自動(dòng)倉(cāng)庫(kù)系統(tǒng) mobile dock leveller月臺(tái)橋板mobile shelving移動(dòng)柜net unit load size 凈單元貨載尺寸operation area 理貨區(qū)

order picking truck電動(dòng)揀料車order picking指令揀選

order shipped complete訂貨完成率packaged cargo包裝貨物

packaging包裝pallet

托盤，(木質(zhì))棧板pallet container棧板籠架pallet pool system通用托盤系統(tǒng)pallet racking傳統(tǒng)式重型物料鋼架

palletization托盤化palletizer托盤堆垛機(jī)palletizing pattern托盤裝載方式pick up貨物聚集picking揀貨，揀選作業(yè)

pictorial marking for handling貨運(yùn)標(biāo)識(shí)pinwheel pattern針輪式碼放plan view size平面尺寸plastic bin物料盒plastic pallet塑膠棧板platform

物流容器，站臺(tái)，月臺(tái)physical distribution model物流標(biāo)準(zhǔn)

powered pallet truck電動(dòng)拖板車powered stacker自走式電動(dòng)堆高機(jī)push-back pallet racking后推式重型物料鋼架rack 貨架rack notice標(biāo)示牌reach truck前伸式電動(dòng)堆高機(jī)returnable container通用容器roll container

籠車

roller conveyor滾筒式輸送機(jī)（帶）safety pin插銷safety stock安全儲(chǔ)備scrubber洗地機(jī)shed

臨時(shí)周轉(zhuǎn)倉(cāng)庫(kù)shelving輕量型物料鋼架shuttle car梭車slat conveyor條板式輸送機(jī)（帶）slotted-angle shelving角鋼架sorting分類special cargo特殊貨物spot stock現(xiàn)場(chǎng)儲(chǔ)備stacker crane自動(dòng)存取機(jī)高架吊車stacking堆垛

stockout frequency缺貨頻率storage存儲(chǔ)support bar跨梁

surface utilization percentage表面利用率sweeper掃地機(jī)table trolley物流臺(tái)車third part logistics第三方物流

third party logistics service provider第三方物流服務(wù)商transit inventory中轉(zhuǎn)存貨transportation運(yùn)輸

transportation package size by modular coordination 運(yùn)輸包裝系列尺寸tray conveyor盤式輸送機(jī)（帶）truck terminal卡車貨運(yùn)站turntable

轉(zhuǎn)盤(變更輸送方向)unit load

單元貨載unit load system單元貨載系統(tǒng)upright支柱

upright protctors護(hù)腳

value added network—VAN加值網(wǎng)絡(luò)vanning裝箱

vertical conveyor垂直輸送機(jī)

very narrow aisle truck窄巷道電動(dòng)堆高機(jī)warehouse倉(cāng)庫(kù)

WCS(Warehouse Control System)倉(cāng)儲(chǔ)控制系統(tǒng)

WMS(Warehouse Management System)倉(cāng)儲(chǔ)管理系統(tǒng)