第一篇：數(shù)學(xué)名詞中英文對照

數(shù)學(xué)mathematics,maths(bre),math(ame)

公理axiom

定理theorem

計(jì)算calculation

運(yùn)算operation

證明prove

假設(shè)hypothesis,hypotheses(pl.)

命題proposition

算術(shù)arithmetic

加plus(prep.),add(v.),addition(n.)

被加數(shù)augend,summand

加數(shù)addend

和sum

減minus(prep.),subtract(v.),subtraction(n.)

被減數(shù)minuend

減數(shù)subtrahend

差remainder

乘times(prep.),multiply(v.),multiplication(n.)

被乘數(shù)multiplicand,faciend

乘數(shù)multiplicator

積product

除dividedby(prep.),divide(v.),division(n.)

被除數(shù)dividend

除數(shù)divisor

商quotient

等于equals,isequalto,isequivalentto

大于isgreaterthan

小于islesserthan

大于等于isequalorgreaterthan

小于等于isequalorlesserthan

運(yùn)算符operator

平均數(shù)mean

算術(shù)平均數(shù)arithmaticmean

幾何平均數(shù)geometricmeann個(gè)數(shù)之積的n次方根

倒數(shù)（reciprocal）x的倒數(shù)為1/x

有理數(shù)rationalnumber

無理數(shù)irrationalnumber

實(shí)數(shù)realnumber

虛數(shù)imaginarynumber

數(shù)字digit

數(shù)number

自然數(shù)naturalnumber

整數(shù)integer

小數(shù)decimal

小數(shù)點(diǎn)decimalpoint

分?jǐn)?shù)fraction

分子numerator

分母denominator

比ratio

正positive

負(fù)negative

零null,zero,nought,nil

十進(jìn)制decimalsystem

二進(jìn)制binarysystem

十六進(jìn)制hexadecimalsystem

權(quán)weight,significance

進(jìn)位carry

截尾truncation

四舍五入round

下舍入rounddown

上舍入roundup

有效數(shù)字significantdigit

無效數(shù)字insignificantdigit

代數(shù)algebra

公式formula,formulae(pl.)

單項(xiàng)式monomial

多項(xiàng)式polynomial,multinomial

系數(shù)coefficient

未知數(shù)unknown,x-factor,y-factor,z-factor

等式，方程式equation

一次方程simpleequation

二次方程quadraticequation

三次方程cubicequation

四次方程quarticequation

不等式inequation

階乘factorial

對數(shù)logarithm

指數(shù)，冪exponent

乘方power

二次方，平方square

三次方，立方cube

四次方thepoweroffour,thefourthpower

n次方thepowerofn,thenthpower

開方evolution,extraction

二次方根，平方根squareroot

三次方根，立方根cuberoot

四次方根therootoffour,thefourthroot

n次方根therootofn,thenthroot

sqrt(2)=1.414

sqrt(3)=1.732

sqrt(5)=2.236

常量constant

變量variable

坐標(biāo)系coordinates

坐標(biāo)軸x-axis,y-axis,z-axis

橫坐標(biāo)x-coordinate

縱坐標(biāo)y-coordinate

原點(diǎn)origin

象限quadrant

截距(有正負(fù)之分)intercede

（方程的）解solution

幾何geometry

點(diǎn)point

線line

面plane

體solid

線段segment

射線radial

平行parallel

相交intersect

角angle

角度degree

弧度radian

銳角acuteangle

直角rightangle

鈍角obtuseangle

平角straightangle

周角perigon

底base

邊side

高h(yuǎn)eight

三角形triangle

銳角三角形acutetriangle

直角三角形righttriangle

直角邊leg

斜邊hypotenuse

勾股定理pythagoreantheorem

鈍角三角形obtusetriangle

不等邊三角形scalenetriangle

等腰三角形isoscelestriangle

等邊三角形equilateraltriangle

四邊形quadrilateral

平行四邊形parallelogram

矩形rectangle

長length

寬width

周長perimeter

面積area

相似similar

全等congruent

三角trigonometry

正弦sine

余弦cosine

正切tangent

余切cotangent

正割secant

余割cosecant

反正弦arcsine

反余弦arccosine

反正切arctangent

反余切arccotangent

反正割arcsecant

反余割arccosecant

補(bǔ)充：

集合aggregate

元素element

空集void

子集subset

交集intersection

并集union

補(bǔ)集complement

映射mapping

函數(shù)function

定義域domain,fieldofdefinition

值域range

單調(diào)性monotonicity

奇偶性parity

周期性periodicity

圖象image

數(shù)列，級數(shù)series

微積分calculus

微分differential

導(dǎo)數(shù)derivative

極限limit

無窮大infinite(a.)infinity(n.)

無窮小infinitesimal

積分integral

定積分definiteintegral

不定積分indefiniteintegral

復(fù)數(shù)complexnumber

矩陣matrix

行列式determinant

圓circle

圓心centre(bre),center(ame)

半徑radius

直徑diameter

圓周率pi

弧arc

半圓semicircle

扇形sector

環(huán)ring

橢圓ellipse

圓周circumference

軌跡locus,loca(pl.)

平行六面體parallelepiped

立方體cube

七面體heptahedron

八面體octahedron

九面體enneahedron

十面體decahedron

十一面體hendecahedron

十二面體dodecahedron

二十面體icosahedron

多面體polyhedron

旋轉(zhuǎn)rotation

軸axis

球sphere

半球hemisphere

底面undersurface

表面積surfacearea

體積volume

空間space

雙曲線hyperbola

拋物線parabola

四面體tetrahedron

五面體pentahedron

六面體hexahedron菱形rhomb,rhombus,rhombi(pl.),diamond

正方形square

梯形trapezoid

直角梯形righttrapezoid

等腰梯形isoscelestrapezoid

五邊形pentagon

六邊形hexagon

七邊形heptagon

八邊形octagon

九邊形enneagon

十邊形decagon

十一邊形hendecagon

十二邊形dodecagon

多邊形polygon

正多邊形equilateralpolygon

相位phase

周期period

振幅amplitude

內(nèi)心incentre(bre),incenter(ame)

外心excentre(bre),excenter(ame)

旁心escentre(bre),escenter(ame)

垂心orthocentre(bre),orthocenter(ame)

重心barycentre(bre),barycenter(ame)

內(nèi)切圓inscribedcircle

外切圓circumcircle

統(tǒng)計(jì)statistics

平均數(shù)average

加權(quán)平均數(shù)weightedaverage

方差variance

標(biāo)準(zhǔn)差root-mean-squaredeviation,standarddeviation

比例propotion

百分比percent

百分點(diǎn)percentage

百分位數(shù)percentile

排列permutation

組合combination

概率，或然率probability

分布distribution

正態(tài)分布normaldistribution

非正態(tài)分布abnormaldistribution

圖表graph

條形統(tǒng)計(jì)圖bargraph

柱形統(tǒng)計(jì)圖histogram

折線統(tǒng)計(jì)圖brokenlinegraph

曲線統(tǒng)計(jì)圖curvediagram

扇形統(tǒng)計(jì)圖piediagram

第二篇：測量學(xué)名詞中英文對照

測繪學(xué)名詞(中英對照)

01.001 測繪學(xué) surveying and mapping, SM

01.002 中華人民共和國測繪法 Law of Surveying and Mapping of the People's Republic of China

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

01.004 測量規(guī)范 specifications of surveys

01.005 地形圖圖式 topographic map symbols

01.006 大地測量學(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 測量標(biāo)志survey mark

01.015 測量覘標(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 慣性測量系統(tǒng)inertial surveying system，ISS

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

01.038 解析攝影測量analytical photogrammetry, numerical photogrammetry

01.039數(shù)字?jǐn)z影測量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redundant observation

01.086 閉合差closing error, closure

01.087 限差tolerance

01.088 相對誤差relative error

01.089 絕對誤差absolute error

01.090 中誤差mean square error

01.091 誤差橢圓error ellipse

01.092 邊長中誤差mean square error of side length

01.093 測角中誤差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 國土基礎(chǔ)信息系統(tǒng)land base information system

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

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

01.101 地形數(shù)據(jù)庫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map data base

01.104 地圖數(shù)據(jù)庫管理系統(tǒng) cartographic data base management system01.105 地名數(shù)據(jù)庫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 海洋測繪hydrographic surveying and charting

01.110 測繪儀器instrument of surveying and mapping

01.111 大地測量儀器geodetic instrument

01.112 測距儀distance measuring instrument，rangefinder

01.113 重力儀gravimeter

01.114 定位系統(tǒng)positioning system

01.115 攝影測量儀器photogrammetric instrument

01.116 立體測圖儀stereoplotter

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

01.118 全數(shù)字化自測圖系統(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 中國測繪學(xué)會(huì)Chinese Society of Surveying and Mapping，CSSM01.122 國際測繪聯(lián)合會(huì)International Union of Surveying and Mapping，IUSM

01.123 國際測量師聯(lián)合會(huì)Federation Internationale des Geometres，F(xiàn)IG（法語）

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

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

Photogrammetry and Remote Sensing，ISPRS

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

第三篇：財(cái)務(wù)會(huì)計(jì)名詞中英文對照

財(cái)會(huì)名詞漢英對照表（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 注冊會(huì)計(jì)師 CPA Certified Public Accountant

國際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC

美國注冊會(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 購貨 Purchase

購貨折讓和折扣 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）長期投資

長期投資 Long-term investment

長期股票投資Investment on stocks 長期債券投資 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)營租賃 Operating lease

融資租賃 Capital lease

廉價(jià)購買權(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）無形資產(chǎn)

無形資產(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）長期負(fù)債

長期負(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)表中的營運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis（資金來源與運(yùn)用表）

營運(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購買合并 Combination

成本法 Cost metho

第四篇：物流常用名詞中英文對照

物流常用名詞中英文對照

alternate tiers row pattern交錯(cuò)碼放AGV無人搬運(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)存取倉儲(chǔ)系統(tǒng) 自動(dòng)倉庫系統(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國際物流中心保稅倉庫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)倉庫系統(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)倉庫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倉庫

WCS(Warehouse Control System)倉儲(chǔ)控制系統(tǒng)

WMS(Warehouse Management System)倉儲(chǔ)管理系統(tǒng)

第五篇：心理學(xué)名詞中英文對照（推薦）

教育碩士備考之心理學(xué)名詞中英文對照

感覺記憶（SM）—sensory memory短期記憶（STM）—short-term M.長期記憶（LTM）—long-term memory復(fù)誦---rehearsal

預(yù)示(激發(fā))----priming童年失憶癥---childhoodamnesia 視覺編碼（表征）---visual code(representation)聽覺編碼—acoustic code

運(yùn)作記憶---working memory語意性知識(shí)—semantic knowledge 記憶掃瞄程序—memory scanning procedure竭盡式掃瞄程序-exhaustive S.P.自我終止式掃瞄—self-terminated scanning程序性知識(shí)—procedural knowledge 命題（陳述）性知識(shí)--propositional（declarative）knowledge

情節(jié)（軼事）性知識(shí)—episodic K.訊息處理深度—depth of processing 精致化處理—elaboration登錄特殊性—coding specificity 記憶術(shù)—mnemonic位置記憶法—method of loci

字鉤法—peg word（線）探索（測）(激發(fā))字—prime 關(guān)鍵詞---key word命題思考----propositional thought心像思考---imaginal thought行動(dòng)思考---motoric thought

概念---concept

原型----prototype屬性----property特征---feature

范例策略--exemplar strategy語言相對性（假說）—linguistic relativity th.音素---phoneme詞素---morpheme

(字詞的)外延與內(nèi)涵意義—denotative & connotative meaning

（句子的）表層與深層結(jié)構(gòu)—surface & deep structure

語意分析法---semantic differential全句語言—holophrastic speech 過度延伸---over-extension電報(bào)式語言—telegraphic speech 關(guān)鍵期----critical period差異減縮法---differencereduction 方法目的分析---means-ends analysis倒推---working backward

動(dòng)機(jī)---------motive自由意志------free will

決定論------determinism本能-----------instinct

種屬特有行為-----species specific驅(qū)力----drive

誘因------incentive驅(qū)力減低說---drive reduction theory

恒定狀態(tài)（作用）—homeostasis原級與次級動(dòng)機(jī)—primary & secondary M.功能獨(dú)立—functional autonomy下視丘側(cè)部（LH）—lateral hypothalamus 脂肪細(xì)胞說----fat-cell theory下視丘腹中部（VMH）—ventromedial H 定點(diǎn)論---set point theory.CCK───膽囊調(diào)節(jié)激素

第一性征---primary sex characteristic第二性征---secondary sex characteristic 自我效能期望—self-efficiency expectancy內(nèi)在（發(fā)）動(dòng)機(jī)—intrinsic motive 外在（衍）動(dòng)機(jī)—extrinsic motive成就需求---N.achievement

需求層級—hierarchy of needs自我實(shí)現(xiàn)---self actualization

沖突----conflict多項(xiàng)儀---polygraph

膚電反應(yīng)----------GSR(認(rèn)知)評估---(cognitive appraisal臉部回饋假說---facial feedback hypothesis(生理)激發(fā)----arousal

挫折-攻擊假說---frustration-aggression hypothesis 替代學(xué)習(xí)----vicarious learning

發(fā)展------development先天-----nature

后天-----nurture成熟-------maturation

(視覺)偏好法-----preferential method

習(xí)慣法-----habituation視覺懸崖-----visual cliff

剝奪或豐富(環(huán)境)---deprivation or enrichment of env.基模----schema

同化----assimilation調(diào)適-----accommodation

平衡----equilibrium傳承---generativity

感覺動(dòng)作期----sensorimotor stage物體永久性----objective permanence 運(yùn)思前期----preoperational st.保留概念----conservation

道德現(xiàn)實(shí)主義---moral realism具體運(yùn)思期-----concrete operational 形式運(yùn)思期----formal operational st.前俗例道德---pre-conventional moral 俗例道德----conventional moral超俗例道德----post-conventional moral 氣質(zhì)----temperament依附---attachment

性別認(rèn)定---gender identity性別配合----sex typing

性蕾期---phallic stage性別恒定----gender constancy 戀親沖突—Oedipal conflict認(rèn)同-----identification

社會(huì)學(xué)習(xí)----social learning情結(jié)---complex

青年期----adolescence青春期---puberty

第二性征---secondary sex characteristics認(rèn)同危機(jī)---identity crisis

定向統(tǒng)合---identity achievement早閉型統(tǒng)合---foreclosure

未定型統(tǒng)合---moratorium迷失型統(tǒng)合---identity diffusion 心理動(dòng)力------psycho-dynamics心理分析------psychoanalysis

行為論-------behaviorism心理生物觀---psycho-biological perspective 認(rèn)知---------cognition臨床心理學(xué)家-clinical psychologist 諮商--------counseling人因工程-------human factor engineering 組織--------organization潛意識(shí)---------unconsciousness

完形心理學(xué)---Gestalt psychology感覺------------sensation

知覺--------perception實(shí)驗(yàn)法--------experimental method 獨(dú)變項(xiàng)-------independent variable依變項(xiàng)--------dependent V.控制變項(xiàng)------control V.生理------------physiology

條件化---------conditioning學(xué)習(xí)------------learning

比較心理學(xué)---comparative psy.發(fā)展-------------development

社會(huì)心理學(xué)---social psy.人格--------------personality

心理計(jì)量學(xué)—psychometrics受試(者)---------subject

實(shí)驗(yàn)者預(yù)期效應(yīng)—experimenter expectancy effect

雙盲法-----double—blind實(shí)地實(shí)驗(yàn)--------field experiment 相關(guān)-----------correlation調(diào)查-------------survey

訪談-----------interview個(gè)案研究-------case study

觀察-----------observation心理測驗(yàn)-------psychological test 紋理遞變度-----texture gradient注意------------attention

物體的組群---grouping of object型態(tài)辨識(shí)—pattern recognition

形象-背景----figure-ground接近律--------proximity

相似律--------similarity閉合律-------closure

連續(xù)律--------continuity對稱律-------symmetry

錯(cuò)覺-----------illusion幻覺----------delusion

恒常性--------constancy大小----------size

形狀-----------shape位置----------location

單眼線索-----monocular cue線性透視----linear-perspective 雙眼線索-----binocular cue深度---------depth

調(diào)節(jié)作用-----accommodation重迭----superposition

雙眼融合-----binocular fusion輻輳作用-----convergence

雙眼像差-----binocular disparity向度---------dimension

自動(dòng)效應(yīng)-----auto-kineticeffect運(yùn)動(dòng)視差-----motion parallax

誘發(fā)運(yùn)動(dòng)----inducedmotion閃光運(yùn)動(dòng)-----stroboscopic motion 上下文﹑脈絡(luò)-context人工智能------artificial intelligence A.I.脈絡(luò)關(guān)系作用-context effect模板匹配------template matching 整合分析法---analysis-by-synthesis豐富性---------redundancy

選擇性---------selective無意識(shí)的推論-unconscious inferences 運(yùn)動(dòng)后效---motion aftereffect特征偵測器—feature detector

激發(fā)性---excitatory抑制性----inhibitory

幾何子---geons由上而下處理—up-down process 由下而上處理---bottom-up process連結(jié)者模式---connectionist model 聯(lián)結(jié)失識(shí)癥---associative agnosia臉孔辨識(shí)困難癥---prosopagnosia

意識(shí)--conscious（ness）識(shí)改變狀態(tài)---altered states of consciousness 無意識(shí)----unconsciousness前意識(shí)---------preconsciousness 內(nèi)省法---introspection邊緣注意---peripheralattention 多重人格-----multiple personality

午餐排隊(duì)(雞尾酒會(huì))效應(yīng)—lunch line(cocktail party)effect

自動(dòng)化歷程----automatic process

解離----dissociate解離認(rèn)同失常----dissociative identity disorder 快速眼動(dòng)睡眠----REM dream非快速眼動(dòng)睡眠—NREM dream

神志清醒的夢----lucid dreaming失眠---insomnia

顯性與隱性夢---manifest & latern content心理活動(dòng)性psychoactive

冥想------meditation抗藥性----tolerance戒斷----withdrawal 感覺剝奪---sensory deprivation物質(zhì)濫用----substance abuse

成癮--------physical addiction物質(zhì)依賴----sub.dependence

戒斷癥狀----withdrawal symptom興奮劑--stimulant

幻覺（迷幻）劑----hallucinogen鎮(zhèn)定劑---sedative﹐

抑制劑—depressant酒精中毒引起譫妄—delirium tremens 麻醉劑---narcotic催眠----hypnosis

催眠后暗示----posthypnotic suggestion催眠后失憶 posthypnotic amnesia 超心理學(xué)---parapsychology超感知覺extrasensory perception ESP 心電感應(yīng)---telepathy超感視---clairvoyance 預(yù)知---precognition 心理動(dòng)力—psycokinesis PK受納器-----receptor

絕對閾----absolute threshold差異閾----------difference threshold

恰辨差--------JND

韋伯律---------Weber's law心理物理-----psychophysical

費(fèi)雪納定律---Fechner's law頻率-----frequency

振幅----------amplitude音頻-------pitch

基音----------fundamental tone倍音-----overtone

和諧音-------harmonic音色------timbre

白色噪音----white noise鼓膜-----eardrum

耳蝸----------cochlea卵形窗—oval window

圓形窗-------round window前庭-----vestibular sacs

半規(guī)管-------semicircular canals角膜-------cornea

水晶體-------lens虹膜------------iris

瞳孔----------pupil網(wǎng)膜---------retina

睫狀肌-------ciliary muscle調(diào)節(jié)作用---accommodation

脊髓---------spinal cord反射弧--------reflex arc

腦干---------brain stem計(jì)算機(jī)軸性線斷層掃描--CAT 或CT PET---正子放射斷層攝影MRI-----磁共振顯影

延腦----medulla橋腦-----pons小腦----cerebellum

網(wǎng)狀結(jié)構(gòu)---reticular formationRAS----網(wǎng)狀活化系統(tǒng)

視丘----thalamus下視丘----hypothalamus

大腦----cerebrum腦（下）垂體（腺）—pituitary gland 腦半球---cerebral hemisphere皮質(zhì)---cortex

胼胝體----corpus callosum邊緣系統(tǒng)------limbic system

海馬體----hippocampus杏仁核--------amygdala

中央溝---central fissure側(cè)溝-----------lateral fissure

腦葉------lobe同卵雙生子----identical twins 異卵雙生子—fraternal twins

古典制約--classical conditioning操作制約---operant conditioning 非制約刺激—(USunconditioned stimulus非制約反應(yīng)—(UR)unconditioned R.制約刺激---(CS)conditioned S.制約反應(yīng)----(CR)conditioned R.習(xí)(獲)得-----acquisition增強(qiáng)作用------reinforcement

消除(弱)------extinction自(發(fā)性)然恢復(fù)----spontaneous recovery 前行制約—forward conditioning同時(shí)制約--simultaneous conditioning 回溯制約---backward cond.痕跡制約——trace conditioning

延宕制約—delay conditioning類化(梯度)---generalization(gradient)區(qū)辨------discrimination(次級)增強(qiáng)物-------(secondary)reinforcer 嫌惡刺激---aversive stimulus試誤學(xué)習(xí)---trial and error learning

效果率-----law of effect正(負(fù))性增強(qiáng)物—positive(negative)rei.行為塑造—behavior shaping循序漸進(jìn)-----successive approximation 自行塑造—autoshaping部分(連續(xù))增強(qiáng)—partial(continuous)R 定比(時(shí))時(shí)制—fixed ratio(interval)schedule FR或FI

變化比率(時(shí)距)時(shí)制—variable ratio(interval)scheduleVR或VI

逃離反應(yīng)---escape R.回避反應(yīng)—avoidance response習(xí)得無助----learned helplessness頓悟--------insight

學(xué)習(xí)心向—learning set隱內(nèi)(潛在)學(xué)習(xí)---latent learning 認(rèn)知地圖---cognitive map生理回饋------biofeedback

敏感遞減法-systematic desensitization普里邁克原則—Premack's principle 洪水法----flooding觀察學(xué)習(xí)----observational learning 動(dòng)物行為學(xué)----ethology敏感化—sensitization

習(xí)慣化---habituation)聯(lián)結(jié)---association

認(rèn)知學(xué)習(xí)----cognitional L.觀察學(xué)習(xí)---observational L.登錄﹑編碼----encoding保留﹑儲(chǔ)存-----retention 提取------retrieval回憶----(freerecall

全現(xiàn)心像﹑照相式記憶---eidetic imagery﹑photographic memory

舌尖現(xiàn)象（TOT）—tip of tongue再認(rèn)----recognition

再學(xué)習(xí)--------relearning節(jié)省分?jǐn)?shù)----savings

外顯與內(nèi)隱記憶--explicit & implicitmemory

記憶廣度---memory span組集--chunk

序列位置效應(yīng)---serial position effect起始效應(yīng)---primacy effect 新近效應(yīng)-----recency effect凝固理論—consolidation

心(情)境依賴學(xué)習(xí)---state-dependent L.無意義音節(jié)—nonsense syllable 順向干擾---proactive interference逆向干擾---retroactive interference 閃光燈記憶---flashbulb memory動(dòng)機(jī)性遺忘----motivated forgetting 器質(zhì)性失憶癥—organic amnesia阿茲海默癥---Alzheimer“s disease近事（順向）失憶癥—anterograde amnesia舊事（逆向）失憶—retrograde A.高沙可夫癥候群—korsakoff”s syndrome