财务英语词典财务术语中英文对照

A:

abandoned property废弃财产面

abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用 abatement折扣

abnormal depreciation特别折旧 above par超出票面价格

absorbed burden (同applied expenses)已吸收负荷 absorbed costs已吸收成本

absorbed declination已吸收跌价

absorbed expenses (同applied burden)已吸收费用 absorption吸收

abstract book收支撮要簿 abstracts撮要表

acceptable accounting principle可岁接受会计原理 acceptable principle可接受原理 acceptance承兑；承兑汇票

acceptance maturity record承兑票据到期记录 acceptance payable应付承兑票据 acceptance receivable承竞票据登记簿

accepted accounting principles已接受会计原理 accepted draft (bills) 已承兑汇票 Accepter 受票人

Accommodation bill; accommodation note (kite); accommodation paper欠单 Account帐；帐户；会计科目 Accountability会计责任

Accountable warrant责任支出的支付命令（即事前未经审计的支付命令） Accountancy 会计官；会计学；会计工作 Accountant 会计员

Accountant general 会计长；会计主任 Accountant in bankruptcy破产核算员 Account balanced 结平的帐户 Account bill帐单

Account books 帐簿 (同books of accounts)

Account classification 帐户分类（同classification of accounts） Account current 往来帐 Account form 帐户式

Account form of balance sheet 帐户式资产负债表

Account form of profit and loss statement 帐户式损益表 Account payable 应付未付帐 Account (fiscal) year会计年度 Account year 帐户年度 Accounting 会计； 会计学 Accounting books会计簿册

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Accounting control会计统制 Accounting convention会计惯例 Accounting department会计部 Accounting documents会计凭证 Accounting item会计科目

Accounting machines 会计机器

Accounting on the accrual basis 权责发生会计制 Accounting on the cash basis 现金收付会计制 Accounting organization 会计组织 Accounting period 会计期间 Accounting personnel 会计人员 Accounting practice 会计实务 Accounting principles 会计原理 Accounting procedure 会计程序 Accounting reports 会计报告 Accounting standards 会计准则 Accounting statement 会计报表 Accounting system 会计制度 Accounting theory 会计理论 Accounting unit 会计单位 Accounting year 会计年度 Account of bankruptcy破产帐 Account of executors遗产清册 Account of payments 支出表

Account of proceedings 遗产会计报告 Account of receipts 收入表

Account of receipts and payments 收支表 Account of the exchequer国库帐 Account receivable 应收帐款 Accounts sales 承销清单

Accounts if treasury 公库帐；金库帐 Accounts payable 应付帐款

Accounts payable ledger 应付帐款分类帐；应付帐款分户帐 Accounts payable register 应付帐款登记簿 Accounts receivable 应收帐款

Accounts receivable assigned 应收帐款转让 Accounts receivable discounted 应收帐款内贴现

Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐 Accounts receivable register 应收帐款登记簿 Account title 收户名称；会计科目

Account titles for annual expenditures 岁入科目 Account to give, giving account 支出帐目

Accrual basis 权责应计制；权现发生制；应计制；发生制 Accrued assets 流动资产；应收未收款项

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Accrued bond interest 应收未收债券利息 Accrued cumulative dividends 应收未收股利 Accrued depreciation 应摊未摊折旧 Accrued dividends 应计股利 Accrued expenses 应计费用 Accrued income 应计收益

Accrued interest payable 应付应计利息 Accrued interest receivable 应收应计利息 Accounts items 应计项目 Accounts liabilities 流动负责 Accounts payables 应付应计项目 Accounts payroll 应计薪工 Accounts profits 应计利益

Accounts receivables 应收应计项目 Accounts rent 应计租费 Accounts taxes 应计税捐 Accounts wages 应计工资 Accumulated deficit 累积亏绌

Accumulated depreciation 累积折旧 Accumulated dividends 未发累积股利 Accumulated profits 滚存利益；累积利益 Accumulated surplus 滚存盈馀；累积盈馀 Accumulation 累积

Accumulation of discount 折价的累积 Accumulation schedule 累积表

Accumulative sinking fund 累积偿债基金 Accursed items 期前债务 Acquisition cost 取得成本

Active assets 活动资产（指常有本利出入的资产） Active debt 活动债务 Actual partner 普通股东 Actual cost 实际成本 Actual debts 实际债务

Actual depreciation 实际折旧 Actual liabilities 实际负值 Actual value 实际价值 Actual machine 加数机 Additional budget 追加预算

Additional order 添办定货；增加定货 Additional part of a bill 期票附件 Additional payment 追加支付 Additions 增加固定资产

Additions to property through surplus 由盈馀增加的财产 Adjunct account 附加帐户

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Adjusting entries整理帐

Adjustment account 整理帐目 Adjustment memo 高整凭单 Administration account 管理科目 Administration budget 行政预算 Administration expenses 管理费用

Administration section 管理之部（分部损益表的一部分）

Administrative accounting 管理会计 (为供给管理员管理上所需资料的会计) Administrative expenses管理费用 Administrator 遗产管理人 Admissible assets 可税资产 Ad valued duty 从价税 Advame freight 预付运费 Advance department 放款部 Advances 预付；垫款

Advances to officers and employees 职工预支 Adventure 短期投机买卖

Adventure accounts 短期投机买卖帐 Advertising expenses (fee) 广告费

Advertising expenses prepaid 预付广告费 Advice note 通知书

Advice of audit 审核通知书

Advice of drawing 支汇票通知书

Affiliated company, affiliated corporation 联络公司 （与持有其股份的公司发生联系的公司） Affiliated interests 联络股权

After – cost 后续成本（指销售后仍须继续支付的成本） After date 发票后 After sight 见票后

Agency 代理；代理处；代理人 Agency accounts 代理帐；代理会计 Agent 代理人

Aggregate balance sheet 合并资产负债表

Aging 分期（指依到期日先后，而将应收帐款分类而言） Agio 货币找换贴水 Agreements 契约

Allied company 联号（业务上合作）

All – inclusive income statement 统括性损益表（包括经常及非常损益） Allocation 分配

Allotted annual receipts 岁入分配数 Allotment(s) 股份；分配

Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言） Allotments for annual expenditures 岁出分配数 allowance津贴；折让；备抵；减免 Allowance for bad debts 备抵坏帐

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Allowance for depreciation 备抵折旧 Allowance on 折让准备

Allowance reserve 折让及回扣

Allowances and rebates 折让及回扣

All – purpose balance sheet 通用资产负债表 All – purpose financial statements 通用决算表 Amalgamated balance sheet 合并资产负债表 Amalgamation 创立合并

Amortization 摊销；摊还；折旧 Amortization of premium 溢价的摊销 Amortization 摊销表 Amount 总数

Amount insured 保险金额

Amount of credit side 贷方金额

Amount of financial statement 决算表的分析 Analysis sheet 分析表

Analytical accounting 分析会计；分析会计学 Analytical columns 分析栏

Analytical journal 多栏日记帐 (同columnar journal) Analytical record 分析记录 Analytical statements 分析表 Analytic product 分成的产品 Ancillary revenue 副业收入 Aula appropriation 岁定经费 Annual audit 年度查帐

Annual balance 年终决算表

Annual budgetary surplus or deficit 岁计馀绌 Annual closing 年度决算 Annual expenditure 岁出 Annual receipts 岁入

Annual reckoning 年度计算 Annual report 决算书

Annual report on auditing and inspecting (inspection) 年度审计报告书 Annual revenue 岁入

Annual statement 年度决算表 Annuities 年金

Annuity certain 确定年金

Annuity due 期首年金；即付年金 Annuity method 年年折旧法

Annuity trust account 年付金信托帐 Anticipated profits 预期利益 Anticipated revenue 预计收

Anticipation warrants payable 预计应付支付命令 Locations and allotment book 股份认购及分配簿

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Application for shares 认股书

Application of fund statement 资金运用 表 (同statement of application of funds) Applied expenses 已分配费用

Applied manufacturing expenses 已分配制造费用

Applied material handling expenses 已分配材料管理费用

Applied selling and administrative expenses 已分配销售及管理费用 Apportioned charges 摊派费用 Apportionment 分派 Appraisal 估价

Appraisal company 估价公?

Appraisal of plant assets 设备资产的估价 Appraisal surplus 估价盈馀 Appraised value 估定价值

Appraisement 估价（同appraisal） Appreciated value 增涨价值 Appreciation 涨价

Appropriated materials 拨定材料（原料） Appropriated profits 拨定利益 Appropriated surplus拨定盈馀

Appropriation拨用；拨款；岁出预算 Appropriation account盈馀分拨帐

Appropriation allotment支出分配数；岁出分配数 Appropriation analysis支出明细表；岁出明细表 Appropriation budget 支出预算；岁出预算

Appropriation encumbrance 支出保留数；岁出保留数 Appropriation ledger 支出预算分类帐 Appropriation section 盈馀分拨之部

Appropriations for additions of property 岁出预算数

Appropriations for repayment of funded debt 偿还债款的拨款 Appropriations from surplus 盈馀的拨用 Approval sales 试销

Approved budget 核定预算；法定预算

Approved budget allotment 核定的分配预算 Arbitrage 套利；套汇买卖 Arbitrage account 国外套汇帐

Arbitrated par 月台票交易比例定价 Arbitrated rate of exchange 汇兑比例价 Arbitration of exchange 汇兑率比例 Arrears 拖欠

Articles of association, articles of incorporation 公司执照；公司章程 Articles of co – partnership 合夥契约 Assembly cost system 装配成本制度 Assembly type of industry 装配式造业 Assessed value 政府估定价值

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Assessment 派缴额外股款；摊派捐税；摊派权 Assessment fund 摊派税捐基金 Assessment receipts 摊派税捐收入 Assessment receivable 应收摊派税捐 Assessment rolls 摊派税捐清册 Assessment valuation 摊派税捐估价 Assets 资产

Asset accounts 资产帐户；资产科目 Asset – income ratio 资产收益比率 Asset ratio 资产比率 Asset reserve 资产准备 Assets 资产

Assets and liabilities accounts 资产负债帐户 Assignable indirect charges 可分配间接费用 Assistance accountant 会计助理员

Associated company 联号（业务上联系） Assumed cost, interest, etc 假定成本、利息等 Assumed liabilities 代人承担负债 At par依照票面价格

At sight, on demand 见票即付 Auction 拍卖；竞卖

To put up for auction 付之拍卖 To sell by auction 拍卖

Auctioneer; endue master 拍卖者 Audit 查帐；审计

Audit certificate 查帐证明书 Audit clerk 查帐助理员 Audit diary 查帐日记

Audited vouchers 应付支付凭单 Audit expense 查帐费用 Audit fee 查帐公费

Auditing officers 审计人员

Audit memorandum 查帐备望录 Audit of expenditures 步出审计 Audit of public loans 公债审计

Audit of public properties 公有财产审计 Audit of returns 决算审计 Audit of treasury 公库审计 Auditor 查帐员

Auditor’s certificate查帐员证明书 Auditor’s comments 查帐员意见书

Auditor’s liability, auditor’s responsibility 查帐员的责任 Auditor’s report查帐员报告书 Audit programmed 查帐程序

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Audit report查帐报告书；审查报告 Authorized capital 公称资本

Authority to purchase 委托购卖证 Authorized capital 额定资本

Authorized capital stock 额定股本

Authorized capital stock account 法定股本帐 Authorized mortgage bonds 额定抵押债券 Authorized value 额定价值

Auxiliary accounting unit 附属单位会计 Auxiliary book(s) 补助帐簿

Auxiliary material 补助材料（原料） Auxiliary record 补助记录

Auxiliary unit budget 附属单位预算 Available assets 可用资产 Available balance 可用馀额 Available cash 可用现金

Available income 可用收益；可用收入 Available surplus 可用盈馀 Avail 担保付款 Average 平均数

Average balance平均馀额；平均差额 Average capital 平均资本 Average cost平均成本

Average due date平均到期日 Average earnings平均业务收益 Average inventory平均存货 Average investment平均投资额 Average stock平均存货

Average unit cost平均单位成本 Average unit price平均单价 Average weight平均重量

Averaging maturity平均到期日

Averaging of accounts往来帐平均馀额 Averaging stock计算平均存货 B:

Back freight 退货运费 Back order 延期交货

Back order memo 延期交货通知单 Bad and doubtful account 呆帐 Ad assets 坏资产 Bad checks 空头支票 Bad debts 坏帐

Balance (balance amount) 馀额；差额

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Balance account 结算帐户

Balance book 分类帐馀额簿；分类帐差额簿 Balance brought forward 馀额（差额）承前

Balance brought for ward from last year 上年馀额 Balance carried down 移后页

Balance form of profit and loss statement 帐户式损益表（同 account form of profit and loss statement）

Balance forward 馀额移后 Balance in our favor 我方受益 Balance in your favor 你方受益 Balance of account 差额

Balance of stock system永续盘存制（同perpetual inventory system） Balance of stores records 存料馀额记录

Balance of trade贸易差额；进出口货相差数 Balance sheet accounts资产负债表；货借对照表 Balance sheet accounts资产负债表帐户 Balance sheet analysis资产负债表分析

Balance sheet date资产负债表日期；结帐日

Balance sheet for all purposes 通用资产负负表 (同all – purpose balance sheet) Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表 Balance sheet – income sheet ratios 资产负债与损益比率 Balance sheet ratios 资产负债比率 Balance ticket 决算单

Balancing account 平衡帐户

Balancing ledger 馀额栏式分类帐 Ballots 不记名票

Bank account(s) 银行往来帐 Bank balance 银行往来馀额

Bank bill, banker’s draft, bank draft, bank paper 银行汇票 Bankbook 银行往来帐折 Bank charges 银行手续费 Bank check 银行支单

Bank commission 银行酬劳金 Bank deposits 银行存款 Bank discount 银行贴现息 Bank draft 银行汇票

Banker’s acceptance 银行承兑；银行承兑汇 Banker’s ratio 汇银行用比率 Banking capital 银行运用资本 Bank loans 银行借款 Bank overdraft 银行透支

Bank reconciliation statement 银行往来调节表 Bank register 银行往来登记簿

Banks, orders (cashiers’ orders) 本票

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Bank’s account title 银行会计科目 Bank statement 银行结单 Bank stock 银行资本 Bankruptcy 破产

Bank with whom the credits opened 往来银行 Bargain 买卖合同；议价 Bargain money 定银

To bargain 立卖货约；讲价 To buy at a bargain 订购 To strike a bargain 订定合同 Great bargain 廉价货物 Barter 交易物品

Basic accounting unit 会计单位 Basic price 基价

Basic unit budget 单位预算 Bearer bonds 无记名债券

Bearer check 执票人支票；来人支票 Bearer stock 无记名股份

Bearer stock certificate 无记名股票 Beginning inventory 期初存货 Below par 低於票面价格 Beneficiary 受益人

Benefit fund reserve 职工福利基金准备 Betterment order 添改自用资产通知单 Bid 出价

Bidder 出价者；竞卖人 Bid sheet 投票人名单 Bill票据；帐单；汇票

Bill at sight; demand bill (draft) 即期票据 Bill for a term; period bill 兑换期票 Billing 开发票

Bill market 汇兑市面 Bill of credit 付银通知书 Bill of exchange 汇票 Bill of lading 提单

Bill of material 规定用料单 Bill of parcels; bill 发票

Bill and accounts payable with terms 期付款项 Bills and accounts receivable 期收款项

Bills book (register) 票据簿（同notes book）

Bills discounted 票据贴现（同notes discounted）

Bills discounted with collateral securities 附担保票据贴现 Bills payable 应付票据（同notes payable）

Bills rediscounted 应收票据（同notes receivable）

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Bills rediscounted 票据再贴现

Bills with collateral securities 有抵押品之票据 Bill to bearer 不记名票据 Bill to order debts 帐面债务 Book entry 帐面记录 Bookings 未交定货

Book inventory 帐面存货 Bookkeeper簿雇员；记帐员 Bookkeeping 簿记；簿记学

Bookkeeping by card system 卡片式簿记制 Bookkeeping by single entry 单式簿记 Bookkeeping of bank 银行簿记 Bookkeeping system 簿记制度

Bookkeeping transactions 簿记交易；簿记事项 Book loss 帐面损失

Book of estimates 概算书

Book of final entry 终结帐簿；结帐记录 Book of first record 原始帐簿

Book of original documents for payments 支出凭证簿 Book of original documents for receipts 收入凭证簿 Book of original entry (entries) 原始帐簿 Book of secondary entry 转记帐簿 Book profits 帐面利益 Books of accounts 帐簿 Books of records 记录簿

Books surplus 帐面盈馀；公开盈馀 Book value 帐面价值

Borrowed capital 借入资本 Boston ledger 波士顿式分类帐

Bought book; purchase daybook; bought journal 进货簿 Bought ledger 进货分类帐 Bought note 卖货据；卖货单 Bounty 奖励金 Branch 支店；分店

Branch accounts 支店（分店）帐户

Branch cash account 支店（分店）现金帐户

Branch consignments (shipments) 寄交支店（分店）货物 Branch control account 支店（分店）统制帐户 Branch ledger 支店（分店）分类帐 Branch ledger 分店总帐

Branch office general account 支店往来帐户 Branch office report 支店报告 Brand; chop 商标；圆记

Break – even point 营业损益两平点

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Break – up value 拆卸价值 Broker 经纪人

Brokerage 佣金、手续费 Brokerage expenses 佣金费用 Brought 承前

Brought forward 承前页

Brought forward account 前期滚结帐目 Budget 预算

Budget accounts 预算帐户 Budget allotment 分配预算 Budget allowance 预备金 Budgetary deficit 预算亏绌 Budget control 预算统制

Budget enforcement 预算执行 Budget estimation 概算

Budget for annual receipts 岁入预算 Budget for expenditures 岁出预算 Budget for local government 地方预算 Budget – making 预算的编制 Budget message 预算申请书 Budget procedure 预算程序 Budget reserve 预备金 Budget statements 预算表 Budget system 预算制度 Budget year 预算年度

Building expenses 房屋费用

Building fund reserve 建筑基金准备 Building service 房屋服务费用 Burden 负荷；制造费用

Burden appointment负荷分配；制造费用分配

Burden – credit account已分配负荷（制造费用）帐户 Burden distribution 负荷分配

Burden – in – process 在制负荷（同manufacturing expenses – in – process） Burden rates 负荷分配 Business 营业商业；业务 Carry on business, to 营业 Establish a business, to 创业

Give up a business, to 停业；歇业 Set up a business to 开业

Shut up a business to 停止营业 Start a business to开始

Wind up (one-s) business to 闭业；关店 Business accountancy 商事会计 Business day 营业日

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Business enterprise 企业 Business hours 营业时间

Business papers 商用单据；商业票据 Business reports 营业报告

Business tax, sale tax 营业税；销售税

Business transaction 会计事项 (同transaction) Business year; financial year 会计年度；财政年度 Buying agent 办货代理人 Buying cost 购入原价 Buying expenses 购买费用

Buying out an interest 购出股份 Buying quota 购买预计额 Buying rate; buying price 买价 Buying requisition 购买请求单 By – laws 公司章程

By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数） By – products 副产品

By - products sales 副产品销售 C:

C.A.; chartered accountant 会计师 Call 催缴股款通知书 Call book 催缴股款簿 Call loans 通知放款

Call loans secured 活期抵押放款 Calls in arrears 延付催缴股款

Call up capital 已催缴股本（包括已收及催缴未收的股本） Cancelled check 柱销支票；付讫支付 Capacity expenses （生产）能量费用 Capital资本

Capital account 资本帐户

Capital account balance sheet 固定资产负债表 Capital adjustment account 资本调整帐户 Capital assets 资本资产

Capital charges 资本支出（同capital expenditures） Capital deficit 资本亏绌

Capital expenditures 资本支出

Capital expenditure account 资本支出帐 Capital expense 集资费用 Capital fund 资本基金 Capital gains 资本利益 Capital income 资本收益

Capitalization 资本总额；资本化（指利益的资本化） Capitalization of interests 滚利作本

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Capitalized expenses 资本化的费用 Capitalized profits 资本化的利益 Capitalized value 资本化的价值

Capital liabilities 资本负债（同funded debts） Capital transfer 资本转移 Capital losses 资本损失 Capital outlays 资本支出 Capital profits 资本利益 Capital receipts资本收入

Capital returned to stock – holders in dividends 摊还股本 Capital revenue 资本收益（同capital income） Capital stock 股本帐

Capital stock authorized 额定股本

Capital stock certificate 股票（同certificate of stock） Capital stock common 普通股本 Capital stock outstanding 现发股本 Capital stock – preferred 优先股本 Capital stock subscribed 已认股本 Capital stock subscriptions 认缴股本 Capital surplus 资本盈利 Capital uncalled 未收资本 Caption of account 会计科目 Card ledger 卡片式分类帐 Card of account 分类帐目录 Carriage 搬运费

Carriage paid 运费付讫 Carried forward 接后 Carried over 过次页

Carrying charges 置存资产费用

Carrying charges 储存支出（指存货而言） Carrying cost 储存成本（指存货而言） Carrying value 储存价值（指存货而言） Cartage – in 购货车力 Cartage – out 销货车力 Cash 现金、现款

Cash account 现金帐户

Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率 Cash assets 现金资产（包括现金、银行往来、运送现金等项目） Cash audit 现金审计 Cash balance 现金馀额

Cash basis 现金基础；收付实现基础 V before delivery 现金交货 Cash bonus 现金红利

Cash book 现金簿；现金收付簿；现金帐

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Cash budget 现金预算

Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言） Cash Cr. 现金付出

Cash credit 保证放款；活期信用放款 Cash credit slip 现金支出传票 Cash day; pay day 付款日 Cash debit slip 现金收伟票 Cash disbursements 现金付出

Cash disbursements journal 现金付出日记帐 Cash discount 现金折扣 Cash dividends 现金股利 Cash Dr. 现金收入

Cash held in foreign countries 存国外现金 Cashier 收支员；出纳员 Cashier’s check 本票

Cash in bank Cash in closed banks 倒闭银行存款 Cash in deposit 存银行现金 Cashing check 兑现支票 Cash in transit 在运现金 Cash in treasury 库存现金

Cash journal 现金日记帐；现金簿 Cash journal day book 现金日记帐 Cash on arrival 货到付现 Cash on bank 银行存款 Cash on delivery 现款交货 Cash on hand 手存现金 Cash on book 现金支出簿

Cash payment journal 现金付出日记帐 Cash payments 现金支付

Cash payments book 现金付出簿 Cash purchase 现购 Cash receipts 现金收入

Cash receits book现金收入簿

Cash receipts journal 现金收入日记帐 Cash remittance note 解款单 Cash reserve 现金储蓄

Cash sale invoice 现售发票；；现销发票 Cash sales 现售；现销

Cash sales book 现售簿；现销簿 Cash settlement 现结

Cash short and over 现金清偿基金 Cash slip 现金传票

Cash surrender value (of life insurance) 保险积存金 Cash tickets 现售票；现销票

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Casual audit 临时审计 Catalogue 目录

Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间） Certain annuity 确定年金 Certificate book 股票簿 Certificate deposit 证券存款

Certificate of balance sheet 资产负债表证明书

Certificate of completion of handling over charge 交代证明书 Certificate of deposit 存款证；存款单折 Certificate of indebtedness 借据 Certificate of origin 原货凭单 Certificate of stock 股票

Certified accounts 会计师证明的帐目

Certified balance sheet 会计师证明的资产负债表 Certified check 保付支票

Certifying bank 付款保证银行 C.F. invoice货价及运费发票 C.F. price货价及运费价格 Change funds 找换金

Charge and discharge statement资金运用表

Charge and discharge statement as to income遗益收支表 Charge and discharge statement as to principal 遗本收益表 Charge for use 使用费 Charge off 剔除 Charges 费用；借项

Charges against revenue 营业（业入）支出 Charge sales 赊售、赊销

Charges for remittances, transfers. etc. 汇水 Charges forward 费用先付 Charge side 贷方

Charge tickets 赊购发票；赊销发票 Charge to capital 资本支出

Charge to income 营业（业入）支出 Charter 执照

Chartered accountant 会计师 Charter of concession 特许证 Chattel mortgage 动产抵押 Chattels 动产 Check 支票

Checkbook 支票簿

Checkbook stubs 支票存根簿 Check collection 支票兑取 Check collector 支票兑取人 Check holder 持票人

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Check mark 核对符号；柱销记号 Check register 支票登记簿 Checking accounts 核对帐目 Check to bearer 不记名支票 Check to order 记名支票 Cheque 支票

Chequebook 支票簿

Chief accountant 会计主任 Chronological books 序时帐簿 Chronological record 序时记录 Circulating assets流动资产 Circulating capital流动资本 Circulating liabilities 流动负债 Circulation cost 流动费用

Claimant’s ledger 债权人分户帐 Claim for additional securities 追加 Claims 债权

Class cost system 分类成本制度 Classification manual 帐户分类说明

Classification for accounts 帐户分类；会计科目分类 Classified trial balance 分类试算表 Clean bill 信用用据 Clean draft 普通汇票 Clearance sale 售低货

Clearing account 暂记待结转帐目 Clearinghouse 票据交换所

Clerical error(s) 记录错误；误毕 Client 委托人

Client ledger 委托人分户帐

“Close “ corporation 股份不公开公司（即不公开招股的公司） Closed account 已结帐户 Closed mortgage 限额抵押 Closing 结算

Closing accounts 结帐

Closing balance 期终馀额；期终差额 Closing entries 结帐记录 Closing entry 结帐分录 Closing the book(s) 结帐 Co – insurance 共同保险

C.O.D.; cash on delivery 交货收款 Code number 标号数码 Codicil 遗嘱更改

C.O.D. sales 交货收款销售 Collateral loans 证券担保放款

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Collateral note 附带期票

Collateral security 附属担保品

Collateral trust bonds 证券担保信托公司公司债 Collection 徵收；收帐

Collection charges 代收票据费 Collection expenses 收帐费用 Collection fees 代收票据费

Collections receivable for customer 未收代付款 Collective account 统经帐户 Collector; bill collector 收帐人 Collusion 串同舞弊

Columnar analysis (columnar analysis sheet) 多栏分析表 Columnar books 多栏帐簿 Columnar journed 多栏日记簿 Columnar records 多栏记录

Columnar work sheet 多栏计算表

Combined cost and general ledger 联合成本及普通分类帐 Combined journal and ledger 联合日记分类帐 Combined statement 联合决算表 Commercial bills 商业票据

Commercial bookkeeping 商业簿记 Commercial capital 商业资本 Commercial credits 商业信用款 Commercial invoice 商业发票

Commercial discount 商业折扣；商业贴现 Commercial letters of credit 商业信用证 Commercial museum 商品陈列所

Commercial organization and customhouse 商业机关及税关 Commercial paper 商业票据 Commercial profit 商业利益 Commercial register 商业登记簿 Commercial registration 商业登记 Commercial transaction 买卖；贸易

Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商 Commission(s) 佣金；手续费 Commission agency 代理贸易 Commission agent 贸易代理人 Commission broker 经纪人

Commission for collection 收帐佣金 Commission merchant 代售商

Commission sale; consignment sale 委托贩卖 Common cost 共同成本 Common dollar等值货币 Common stock 普通股

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Community 共同收益 Companies 公司财产 Company 公司

Company law 公司法

Company limited by guarantee 保证有限公司

Company limited by shares 股份有限公司（同corporation; joint stock company, limited） Company’s act 公司法（同law of corporation） Comparative balance sheet 比较资产负债表

Comparative budget and actual balance sheet 预算与实际资产负债比较表 Comparative budget and actual income sheet 预算与实际损益比较表 Comparative cost sheet 比较成本表

Comparative income account 比较损益表 Comparative operating statement 比较营业表 Comparative profit and loss statement 比较损益表

Comparative statement of actual and estimate profit and loss 实际及预计损益比较表 Comparative statement of cost per productive hour 生产小时成本比较表

Comparative statement of monthly cost per productive hour 生产小时每月成本比较表 Comparative statement of monthly operative cost per unit 工作单位每月成本比较表 Comparative statement of operation cost 动作成本比较表；工作成本比较表 Comparative statement of order costs 分批成本比较表 Comparative statement of product costs 产品成本比较表 Comparison sheet 比较用表

Compensation insurance 职工赔偿保险

Compensatory errors 抵销错误 （同offsetting errors） Compiling costs 集成本资料 Complete audit 全部审计 Complete cost 总成本

Complete detailed audit 全部详细审计 Completion report 完工报单

Composite balance sheet 综合资产负债表 Composite income sheet 综合损益表 Composite life 平均年龄

Composite percentage statement 综合百分率决算表

Composite rate 混合率（用於折旧的摊提或负荷的分配） Composite ratio 综合比率

Composite turnover 综合周转数 Composition depreciation 综合折旧 Compound arbitrated rate 联合汇兑价率

Compound arbitration 重复汇兑（即两国以上之汇兑） Compound interest 复利

Compound journal entry 多项分录式

Condensed balance sheet 简明资产负债表 Condition 品质

Condition of affaire 清算资产负债表（同statement of affaire）

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Conditional endorsement 条件背书 Conditional sales 附条件销售 Confidential clerk 秘书 Confirmation 询证

Confirmation request 请证 Consigned goods 寄销品 Consignee 承销人

Consignment 寄销；寄销品 Consignment expenses 寄销费用 Consignment goods 寄销品

Consignment – in (inward) 承销；承销品 Consignment – out (outward 寄销；寄销品 Consignment profit and loss 寄销损益

Consignment records 寄销记录；寄销记录 Consignment sales 寄销品销售；寄销品销售 Consignor 寄销人

Consignor’s note 寄销通知书

Consolidated balance sheet合并资产负债表 Consolidated debts 固定债

Consolidated fund service 固定资金 Consolidated income sheets 合并损益表 Consolidated returns 合并收益

Consolidated statement 合并决算表

Consolidated statement of cost of goods sold 合并销货成本表 Consolidated surplus 结合盈馀

Consolidated surplus statement 合并盈馀表 Consolidation 合并

Consolidation by lease 租赁合并 Consolidation by merger 吸收合并 Consolidation by purchase 购买合并 Constant return (retrace) 收益 Constant capital 不变资本

Constant cost 不变成本；固定成本；固定费用 Constant expenses 固定费用 Construction account 建筑帐

Construction work – in – process 在建工程 Constructive accounting 设计会计；设计会计学 Constructive closing 推定结帐 Consumables 消耗品 Consumption 行销；销路 Contingent assets 或有资产

Contingent depreciation 或有折旧 Contingent fund 意外损失基金 Contingent liability 或有负债

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Contingent profits 或有利益

Contingent reserve 意外事项准备金（同reserve for contingencies） Continual redemption sinking fund 偿债基金（同sinking fund） Continuing appropriation 继续经费；继续拨款

Continuing cost 继续成本；连续成本（对准备成本而言） Continuous annuity 继续年金 Continuous audit 继续审计

Continuous system of physical inventory 继续盘存制度；继续实地盘存制度 Contra accounts 对销帐户 Contract goods 契约货品 Contract interest 约定利息 Contract note 买卖合同

Contract of insurance 保险契约 Contract of sale 卖契

Contractor 包工者；包造者

Contract rate of interest 约定利率 Contract register 契约登记簿 Contract reserve 契约规定准备 Contract sales 契约销售（销货） Contractual dividend 契约规定股利 Contractual reserve 契约规定准备 Contractual service 杂用支出 Contra entry 对销

Contra valuation account 对销计价帐户 Contributed surplus 捐助盈馀 Contribution 分配

Contribution receipts 捐款收入

Control (controlling) account 统制帐户；统制科目 Controllable costs 可统制成本 Controllable expenses 可统制费用

Controlled accounts 补助帐户；明细帐户 Controlled company 被统制公司 Controlled corporation 被统制公司 Controlling account 统驭帐户

Controlling company (corporation) 统制公司 Controlling interest 统制股权 Controlling record 统制记录 Control of expenses 费用统制 Control of merchandise 商品统制 Conventional accounting 会计惯例 Conventional depreciation 惯例折旧 Conventional form 惯例式（决算表） Conversion 转换

Conversion interval 复利期间

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Convertible preferred stock 可换优先股 Corporate bonds 公司债

Corporate surplus 公司盈馀；公债 Corporation 股份有限公司

Corporation by – laws 公司章程 Corpus 遗本（遗产的本金）

Correcting entry (correction entries) 改正分录；改正记录 Cost 成本

Cost account 成本会计；工业会计 Cost accountant 成本会计员 Cost accounting 成本会计 Cost accounts 成本帐户 Cost adjustment 成本调整 Cost analysis 成本分析

Cost and freight 货价加运费 Cost audit 成本审计 Cost center 成本中心

Cost classification 成本分类 Cost clerk 成本记录员

Cost department expense 成本部费用 Cost differentials 成本差异 Cost fluctuation 成本变动 Cost – finding 成本计算 Cost formulas 成本公式

Costing (cost finding) 成本计算

Cost, insurance, and freight (C.I.F.) 货价及保险费连运费 Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险

Cost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金 Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费

Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息 Cost journal 成本日记帐 Cost ledger 成本分类帐

Cost less depreciation 成本减折旧 Cost manual 成本会计规程 Cost memo 成本通知单

Cost of by – product sales 副产品销售成本 Cost of floor space 地位成本

Cost of goods manufactured 制成品成本

Cost of goods manufactured and sold 制销货品成本 V of goods sold 销货成本

Cost of labor 人工制造（同labor cost） Cost of (to) manufacture 制造成本 Cost of material 原料成本；材料成本 Cost of operation 运作成本

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Cost of printing notes 兑换券制造费 Cost of production 生产成本 Cost of remitting specie 送现费 Cost of reproduction 再生产成本 Cost of sales 销货成本

“Cost or market” 成本或市价

“Cost or market whichever is lower” 成本与市价熟低 Cost period 成本期间 Cost – plus 成本加成

Cost plus a profit 成本加利

Cost plus contract 成本加利契约 Cost price 成本价格

Cost rate per unit 单位成本率 Cost records 成本记录 Cost report 成本报告 Cost sheet 成本单 Cost statement 成本表

Cost summarizing records 成本总记录 Cost system 成本制度 Cost tag 成本标签

Cost to make and sell 制销成本 Cost unit 成本单位 Cost value 成本价值

Cost variance (cost variation) 成本差异 Counterfoil 存根

Counter – sign 副署；会记 Counting-house books 商号帐簿 Coupon 息票；本息票；股利票 Coupon bond 附息票债券 Coupon register 息票登记簿 Coupons payable 应讨债券息票 Covered reserve 提存基金的准备 Covering notes 承担保险书

C.P.A.; certified public accountant 会计师 Credit 贷；贷记；贷项；贷入 Credit amount 赊帐金额

Credit balance 货馀；贷差；结欠 Credit for returned goods 退化减帐 Credit interest 存息 Cost items 贷项

Credit memo 贷项凭单

Credit memo for purchase returns 购买（货）退出通知单 Credit memorandum 贷项通知单

Credit memorandum for sales return 销售（货）退回通知单

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Creditor 债权人；债主

Creditor – investor 债权投资人

Creditor of bankruptcy 破产户之债权人 Creditor’s equity 债主权；债主权益 Creditor’s ledger 债权人分户帐 Credit sale(s) 赊卖 Credit side 贷方

Cross – adding 交叉加算

Cross cheque (crossed check) 划线支票 Cross entry 对销记录

Cross – footing 交叉总结 Cross reference 对照

Cumulative capital stock 累积股本（指股利） Cumulative comparison 累积比较 Cumulative dividend 累积股利

Cumulative preferred sock 累各优先股

Cumulative sinking fund 累积偿债基金（同accumulative sinking fund） Currency loan 通货货款

Currency of a bill 兑换票据流通期间 Currency unit 货币本位 Current account 往来帐户

Current account balance sheet 流动资产负债表 Current assets 流动资产

Current expense 日常费用；岁定经费 Current funds 流动基金

Current intangibles 流动虚产 Current investment 流动投资 Current liabilities 流动负债

Current operating income statement 经常营业损益表 Current pass – book 往来折 Current payments 经常性开支

Current profit and loss 经常损益；本期损益 Current ratio 流动比率 Current surplus 本期盈馀

Customary discount折扣常例；折扣习惯 Customary dues 例定规费 Customers’ account 客户帐户

Customers’ account discounted 客帐贴现 Customers’ credit balance 客帐贷馀（差） Customers’ deposit 客户定争；客户保证金 Customers’ ledger 客户分户帐 Customers’ statement 客户结单 Customhouse 税关 Customs duties 关税

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D:

Daily balance 日计表 Daily interest 每日利息 Daily reports 日报

Daily (monthly) statement of account 每日（月）对帐单 Daily time report 工作时间日报单 Daily work report 工作日报单 Damage 损害；赔偿损失 Damaged condition 损坏程度 Damaged goods 损害货物 Damage suit 损坏赔偿诉讼 Data 资料

Data draft 定期汇票

Data due 到期日（同due date）

Data of balance sheet 资产负债表日期

Data of certification 证明日期（杳帐证明书上所证明的日期） Data of value 起算利息日期 Dating 期日 Daybook 日记帐

Day of grace 宽限日（汇兑上宽限之时日） Day of maturity; due date 到期日 Dead account 坏帐

Dead assets 死资产；无用资产

Dead stock 陈废存货（同obsoletes stock） Debenture bonds 信用债券 Debenture capital 借入资本 Debentures 信用债券 Debenture stock 借款股份 Debit 借；借入；借项；借记 Debit and credit 贷借 Debit balance 借方差额 Debit items 借项 Debit interest 欠息 Debit memo 借项凭单

Debit memorandum 借项通知单 Debit side 借方 Debt 债务 Debtor 债务人

Debtor’s ledger 债务人分户帐

Debt payable account 应付债务帐目 Debt paying ability 偿债能力

Decimal system 十进数字法（指会计科目或材料等的分类编号） Decimal time – reporting method 十进计时法 Declared value 设定价值（同stated value）

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Decreasing cost 迤减成本 Deductible loss 可减损失 Deduction 减除数 Deed 契据

Deed of trust 信托契约

De facto corporation 事实上公司 Default 违约

Defer assets 迤延费用 Deferred annuity 延期年金 Deferred asserts 滚存资金

Deferred charges (debits) 迤延借项；滚存费用 Deferred charges to operation滚存费用 Deferred credits 迤延贷项 Deferred debit items 滚存费用 Deferred dividends 延派股利 Deferred expenses 迤延费用 Deferred income 迤延收益 Deferred liabilities 迤延负债

Deferred life annuity 拖延生命年金 Deferred maintenance 迤延维持费

Deferred overhead charges 迤延间接费用 Deferred revenue 迤延营业收入 Deferred shares (stock) 后派股（股利分派时，后於优先及普通股的股份，亦称founder’s stock） Deferred unapplied expenses 迤延未分配费用 Deficiency亏绌

Deficiency account清算损失表 Deficiency account 亏绌帐户 Deficiency bills 不足填补票据 Deficit 亏绌

Dejure corporation 法律上公司；具备法定条件公司 Del credited agent 保付货价代理人 Delinquent accounts 过期客帐

Delinquent installment 拖欠分期款项 Delivery book 交货簿

Delivery equipment 运送设备 Delivery expense 送货费用 Delivery on arrival 货到即提 Delivery on term 定期交付 Delivery order 出货单；仓单 Delivery truck 运货车 Demand deposit 活期存款 Demand draft (bill) 即期汇票

Demand notes 即期票据（多指本票）

Demand loans and overdrafts 活期放款及透支

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Departmental account分部帐户 Departmental accounting分部会计 Departmental capital分部资本 Departmental charges 分部费用

Departmental cost 分部成本；部别成本 Departmental expenses 分部费用；部别费用 Departmental profits分部利益；部别利益 Departmental rate 部别制造费用率

Departmental standard 分部标准；部别标准 Departmental stores account 分部材料帐户 Depletion 耗减

Depletion allowance 备抵耗减 Depletion expense 耗减费用 Depletion reserve 耗减准备

Deposit allowance 存款；保证金 Deposit at call 通知存款 Deposit book 存款簿；存折 Deposited reserve 存出准备 Deposit money 押租 Depositor 存款人

Deposit receipt 存单（存款收据） Deposits at call 通知存款

Deposits by foreign or correspondents 国外同业存款 Deposit slip 存款单

Depreciable assets 应折旧资产 Depreciated value 折馀价值 Depreciation 贬价；折旧

Depreciation – annuity 年金折旧 Depreciation – appraisal 估价折旧 Depreciation – arbitrary 任意折旧

Depreciation – changing percentage of cost less scrap 馀值变率折旧 Depreciation composite life 平均年限折旧 Depreciation – compound interest 复利折旧 Depreciation during construction 建筑期内折旧

Depreciation – equal – annual payment 年金折旧 Depreciation – fifty – percent 五成折旧 Depreciation – fixed installment 分期定额折旧

Depreciation – fixed percentage of cost 成本定率折旧

Depreciation – fixed percentage of diminishing value 定率减值折旧 Depreciation fund 折旧基金

Depreciation – gross earning 总收益提成折旧 Depreciation – insurance 保险折旧 Depreciation – inventory 盘存折旧 Depreciation – job 分批折旧

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Depreciation – maintenance 维持折旧 Depreciation on franchises 专利折旧

Depreciation on replacement value 重置价值折旧 Depreciation – output 产量折旧

Depreciation – percentage of original cost 原始成本定率折旧 Depreciation – production 产量折旧

Depreciation – proportional on fixed base 定数比例折旧 Depreciation – rate折旧率

Depreciation – reducing balance 馀额迤减折旧 Depreciation – reducing installment 分期迤减折旧 Depreciation – replacement 重置折旧 Depreciation reserve 折旧准备

Depreciation revenue 营业收入折旧

Depreciation – service output 生产单位折旧 Depreciation – sinking fund 偿债基金折旧

Depreciation – straight line 直线折旧；平均折旧

Depreciation – sum of expected life 预计年限总数折旧 Depreciation – sum of year digit 年数加总数折旧 Depreciation unit cost 单位成本折旧

Depreciation – working hour 工作时数折旧 Depreciation – profit point 预期利益点 Detailed audit 详细审计 Detailed ledger 明细分类帐

Detailed supporting statement 明细附表 Deterioration 耗损

Development cost 开发成本 Development expense 发展费用 Deviation 偏差 Devise 不动产遗赠

Differential cost 差量成本 Differential earning 差额赚得 Differential income差额收益 Differential increment 增加差量

Differential profit ratio 差额利益比率 Differential section 差额之部 Diminishing assets 迤耗资产

Direct charges 直接费用（同direct expenses） Direct closing method 直接结算法 Direct cost 直接成本

Direct department 直接部分（生产部）

Direct departmental expenses 分部直接费用；直接部别费用 Direct distribution 直接分配

Direct draft; direct paper 直接汇票 Direct exchange 直接汇兑

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Direct expense(s) 直接费用

Direct labor 直接人工；生产人工 Direct liabilities 直接负债

Direct material 直接原料；基本材料 Direct material consumed 耗用直接原料 Direct material cost 直接原料成本 Direct sale 直接贩卖

Direct transaction 直接交易 Disbursements 付出；支付 Discount贴现；折扣；贴现息

Discount accounts receivable 应收帐款贴现 Discount notes 票据贴现 Discount granted 给予折扣 Discount offered 允给折扣 Discount on bonds 债券折价

Discount on bonds purchased 购入债券折价 Discount on capital stock 股本折价 Discount on purchases 购买折扣 Discount on sales 销售折扣 Discount on stock股本折价 Discount rate折扣率 Discount taken获得折扣

Discussion statement 讨论式决算表 Dishonored bill 不收期票 Dishonored check 不兑现支票 Dishonor 拒绝付款；拒绝承兑 Dishonored cheque 不兑现支票 Dishonored notes 拒付票据 Distributed profits已分派利益

Distribution cost 发售成本；发行成本 Distribution of profit and loss 损益分配 Distribution on gross profit 依毛利分配

Distribution on manufacturing cost 信制造成本分配 Distribution on number or quantity依数量分配 Distribution on selling price 依售价分配 Distribution rates 分配率

Distribution sheet of stores 材料分配单

Distribution statement of service cost 服务费用分配表 Distributive profits 可分派利益 Dividend 馀利

Dividend book 股利簿

Dividend declared 议决分派的股利

Dividend equalization fund 平均股利基金 Dividend equalization 平均股利准备

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Dividend fund 股昨基金

Dividend payment book 股利支付簿 Dividend payment sheet股利支付表 Dividend reserve 股利准备 Dividends股利

Dividends earned 股利；红利

Dividends on preferred book 优先股利 Dividends payment sheet 应付未付股利 Dividends receivable 应收股利

Dividend stock 股利股份；股利股票 Dividend warrants 股息单

Divisional cost 分部成本；部别成本

Documentary bills (drafts) 跟单汇票；交换提单汇票 Documentary payment bill 付款时交还抵押之押汇票 Documents 单据

Dominant company 主要公司 Domirile bill 外埠付款票据 Donated land 捐赠地产

Donated land reserve 捐赠地产准备 Donated stock 捐赠股份 Donated surplus 捐赠盈馀

Donated working capital 捐赠运用资本

Donation account 捐赠帐户（记载捐赠股票的贷方帐户） Dormant partner(s) 隐名股东；外股

Double account form of balance sheet 双帐式资产负债表 Double account system 双帐制 Double column ledger 双栏帐户 Double-crossing 支票上画双线 Double entry 复式

Double – entry bookkeeping 双记式帐江 Double insurance 复式保险

Doubtful accounts 呆帐；可疑帐款 Doubtful assets 可疑资产 Doubtful debts 可疑债务 Down payment 定银

Drafts payable with terms 期付汇款 Draft 汇票（同bill or exchange） Drafted budget 拟定预算

Drafted general budget 拟定总预算

Drafts and telegraphic transfers 汇出汇款

Drafts and telegraphic transfers payable 应解汇款 Drawee 付款人；支付人；出票人 Drawer 出票人

Drawing account 提用户

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Drawings提款；提存

Drug in the market 呆滞货品 Due banks 收款银行 Due date 到期日

Due from banks 存放同业 Due on demand 活期 Dues 会费；捐费 Due to bank 同业存款

Due to consignor 应付寄销帐款 Duplicate 副本

Duplicate invoice 发货副单；发票副联 Duration of existence 存立期间 Dutiable 应徵税的 Duty free 免税的 Duty paid 关税已付

Duty – paid proof 完税凭证 Duty unpaid 关税未付 Dynamic ratios 动态比率 Dynamic statement 动态表 E:

Earmarked surplus 指定用途盈馀 Earned income 已获收益

Earned surplus 营业盈馀；赚得盈馀 Earnest money 购货定金

Earning capacity value 收益力价值 Earning power 收益力；赚得力 Earning rate 收益率；赚得率 Earnings 业务收益

Earnings capitalized value 收益资本化价值 Earning surplus 营业盈馀

Effective rate of interest 实际利率 Electric power cost 电力成本 Elimination 销除

Employees’ bonus 职工酬劳金

Employees’ insurance fund 职工保险基金 Employees’ insurance fund 保险金 Employees’ pension fund 职工恤养基金 Employees’ savings fund(s) 职工储金

Employees’ liability insurance 职工伤害保险 Employment department expenses 雇工部费用 Encumbrances 保留数；不动产上的负担 Ending inventory 期末盘存；期末存货 Endorsement (endorsement) 背书

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Endorsement without recourse 免除担保付款的背书 Endorser 背书人

Endowment fund 留本基金

Endowment insurance 储蓄保险；养老保险 Endowment memorandum 业务备忘录 Entering to the register 注册；登记 Enterprise 企业

Entertainment 交际费

Enterpot 转运口岸；税关货机 Entry 记录；分录

Equal installment system 等额分期付（收）款制 Equalization reserve account 平均准备帐户 Equalizing dividend 调剂压年股 Equated maturity 平均期日 Equilibrium; balancing 平衡

Equipment trust bonds 设备信托公司债 Equitable interest 衡平权利

Equitable rate base 公平费率基础（公用事业用） Equity ratio 主权比率；衡平权比率 Errors in posting 过帐错误 Errors of commission 记帐错误 Errors of compensation 相抵错误 Errors of omission 遗漏错误 Errors of principles 原理错误 Estate 遗产；财产

Estate accounting 遗产会计 Estate corpus 遗产本值 Estate income 遗产收益 Estate tax遗产税 Estimate 估计

Estimated balance sheet a估计资产负债表 Estimated costs 估计成本

Estimated cost system 估计成本制度 Estimated cost value 估计成本价值 Estimated life 估计寿命；估计年限 Estimated loss form sales 预计销售损失

Estimated loss from sales valuation of merchandise inventory 按售价估计存货损失 Estimated market value 估计市价 Estimated physical life 估计实际年限

Estimated profit and loss statement 估计损益表 Estimated profit form sales 预计销售利益

Estimated revenue 岁入预算数；预计营业收入 Estimated service life 估计使用所限 Estimated statement 估计表

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Estimates 估计；概算

Estimates of expenditure(s) 风气出概算书 Estimates of revenue 岁入概算书 Estimating cost system 估计成本制 Evidence record 凭证记录 Evidences 凭证 Exact quantity 确数

Excess capacity 超额（生产）能量 Excess earnings 超额收益 Excess profit tax 过分利得税 Exchange 兑换；汇兑

Exchange commission 兑换佣金 Exchange movement 汇兑价变动 Exchange premium 贴进 Exchange rate 汇价 Excise tax 营业税

Extraordinary profits 非常利益 Extraordinary receipts 特殊门收入 F:

Face value 面值

Factor 代理人；成本中心 Factor rate 成本中心分配率 Factory account 工厂会计

Factory book – dipping 工厂（业）簿记 Factory books 工厂帐簿 Factory burden 工厂负荷

Factory cost 制造成本（同manufacturing cost） Factory cost sheet 制造成本单

Factory expense ledger 制造费用分类帐 Factory expenses analysis 制造费用分析 Factory journal 工厂日记帐 Factory ledger 工厂分类帐

Factory ledger controlling account 工厂分类帐统制帐户 Factory order 生产通知单；在制品成本单

Factory overhead 制造费用（同manufacturing expenses） Factory service cost工厂服务成本 Factory supplies工厂供应品 Fair average quality 中等品质 Fair market value 公平市价 Fair value 公平价值

Fallacious deferred charges 虚伪迤借项 False entry 假记录

Favorable balance 有利差额

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Fees 规费；公费；费

Fictitious accounts receivable 虚伪应收帐款 Fictitious assets 虚伪资产 Fictitious capital 虚伪资本

Fiduciary accounting 财产信托会计 Fiduciary loan 信用借款；信用放款 Filling 归档

Final account 决算 Final budget 核定预算 Final cost 最后成本

Final inventory 期末存货 Final report 决算书（报告） Final settlement of account 决算 Final statement 决算表 Final value 终价

Financial accounts财务帐户 Financial budget财务预算 Financial condition财务状况 Financial control财务统制 Financial expense 财务费用 Financial income财务收益

Financial investigation 财务调查

Financial management expense 财务管理费用 Financial operation 财务经营 Financial position 财务地位

Financial position statement 财务地位表；资产负债表 Financial ratio 财务比率 Financial report 财务报告 Financial standards 财务标准 Financial statements 决算表 Financial structure 财务结构

Financial transaction 财务事项；财务交易 Financial year 会计年度；财政年度 Fine quality 优良品质 Fine cost 完工成本

Finished goods (products; stock) 制成品 Finished jobs 已成工作 Finished parts 制成零件 Fire insurance 为灵保险

Fire loss adjustment 火灵损失调整 Fire policy 火险保单

Firm sale contract 确定销售契约 First budget reserve 第一预备金

First cost 主要成本（同prime cost）

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First mortgage第一抵押权

First mortgage bonds第一抵押权债券 First quality 上等品质 Fiscal agent 财务代理人

Fiscal period 会计期间；财务期间

Fiscal year 营业年度；会计年度；财务年度 Fixed assets 固定资产 Fixed capital 固定资本

Fixed charges 固定支出；固定费用 Fixed costs 固定成本 Fixed debts 固定债务 Fixed deposit(s) 定期存款 Fixed expenses固定费用

Fixed installment method 分期定额法 Fixed intangible assets 固定虚产 Fixed liabilities 固定负债

Fixed loans secured 定期抵押放款 Fixed loans unsecured 定期信用放款 Fixed percentage basis 固定百分率法

Fixed regular working capital 固定政党运用资本 Fixed tangible assets 固定实产 Fixtures 装置 Flat cost 纯成本

Flexible standard budget 弹性标准预算 Floating assets (capital) 流动资产 Floating capital 经营资金 Floating charge 流动质权

Floating debenture 流动质权债券 Floating debts (liabilities) 流动负负债 Floating fund 浮游资金 Floating policy 总额保险单

Fluctuations in exchange (foreign exchange fluctuations) 汇兑变动 F.O.B. destination 到达地交货 F.O.B. plant (factory) 工厂交货 Focal date 假定起息日 Folio column 页数栏 Footings 总结

Foot – note 底柱；页肢柱 Forced sale value 迫卖价值 Forecasted statement 预测表

Foreclosure value 没收担保品价值 Foreign bank bills 外国银行票据 Foreign bill of exchange 外国汇票 Foreign check 外国支票

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Foreign capital 外国资本 Foreign exchange 外汇

Forfeited securities arising from loans没收押品 Forfeited stock 作废股 Forgery 伪造（指签字） Forms 格式

Formula cost system 公式成本制度 Forward 期货

Founders’ stock (shares) 发起人股份 Fractional stock warrants 零股认股权证 Franchises 专营权 Frand 舞弊

Free along ship (F.A.S.) 船边交货价格

Free assets 自由痢疾（即未出质或抵押的资产） Free goods 无税品；免税货 Free of charge 免费

Free on board (F.O.B.) 船上交货不另取费 Free surplus 任意盈馀 Freight 运费；运费单

Freight charges 运费单（同Freight） Freight – in (in ward) 运入运费 Freight not allocated 未分配运费 Freight notice 运费通知单

Freight – out (outward) 运出运费

Freight paid at destination 到达地付运费 Freight paid in advance 预付运费 Freight to be deducted 应扣代付运费 Frozen credits 呆欠 Full cost 完全成本

Full endorsement 记名背书 Full legal weight 正量 Full liability 完全责任

Full standard burden 全标准负荷

Sully secured creditors 担保充分的债权人 Fully secured liabilities 担保充分的负债 Functional depreciation 职能折旧

Functional expenses 职能别费用（与natural expenses相对） Fund 资金；基金

Fund accounts 预算科目

Fund balance sheet 基金资产负债表 Funded debt 长期债款

Funded debt retired from surplus 以盈馀偿还的长期债款 Funded deficit 基金亏绌数

Funded reserve 置有基金的准备

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Funds held in custody 保管款

Funds received for participation in loans made through us 转放款项 Funds statement 资金表 Furniture and fixtures 生财

Furniture and office appliances 事务所用具 Furniture and fixtures sinking fund 器具提存金 Future delivery 期货；远期交货 Futures 远期交易 G:

Gain on realization of assets 变产利益 Gains 利益

Garnished wages 扣发工资 General acceptance 普通承兑

General accounting 普通会计；普通会计学 General accounting department 总会计部 General accounting report 会计总报告 General accounting system 普通会计制度 General accounting unit 总会计（单位） General administrative expense 普通管理费用 General agent 总代理人

General and administrative expenses 总务及管理费用 General annual reports 年度总决算；年度总报告 General audit 普通审计

General balance sheet 总资产负债表 General budget总预算

General cashbook 普通现金簿 General cost 一般费用

General crossing 无记名画线 General estimate 总概算 General expenses 日用开支 General final accounts 总决算 General fund 普通基金

General fund deposit 收入总存款

General government properties 公务财物 General indirect labor 普通间接人工

General inventory 财产总目录；财产目录 General journal 普通日记帐

General ledger 普通分类帐；总分类帐 General ledger accounts 总分类帐户

General ledger for properties and commodities 财产统制分类帐 General meeting of shareholders 股东大会 General non – cost system 普通非成本制度

General overhead of office on cost or General burden 一般间接费

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General partners 普通合夥人 General partnership 普通合夥

General purpose statements 通用决算表 General reserve 普通话准备

General section 总务之部（损益表上的一部） General surplus 普通盈利 General tariff 普通税则

Godown (storage) charges 仓租

Godown keeper; dodown man 仓库管理员 Going concern theory 继续营业原理

Going concern value; going value 继续营业价值 Gold exchange standard 金汇兑本位 Goods 货物；商品

Goods – in on consignments 承销；承销品 Goods in process 在制品；在产品 Goods in transit 在运品

Goods on approval 送阅之货

Goods on hand 盘存；财产目录（同inventory）

Goods on order 订购goods – out on consignments 寄销；寄销品 Goods receiving book 收货簿 Goods rejected or returned 退货

Goods to arrival; goods afloat 未到货 Government accounting 政府会计

Government administration expenses 政事费用 Government bonds 政府债券

Government business enterprises 公共事业；公营企业 Government properties 公有财物

Government revenue collecting offices 徵收机关 Grade 品级

Grand total 总计 Grants 补助金

Graphic statement 贺形决算表 Gross amount 总额

Gross appreciation 涨价毛额 Gross earnings 业务总收益 Gross income 总收益 Gross liabilities 总负债 Gross loss 毛损 Gross margin毛利

Gross price 毛价；总价

Gross proceeds 售卖所得总数 Gross profit 毛利

Gross profit on sales 销售毛利

Gross revenue 营业总收入；总收益

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Gross sales 销售总额

Gross trading profit 销售毛利 Gross weight 总重量；毛重 Group depreciation 分组折旧 Group product集体产品 Guarantee (guaranty) 保证 Guaranteed bonds 保证债券 Guarantee deposit 押金

Guaranteed stock 保息股；保证股 Guarantor 保证人

Guaranty funds 保证金 H:

Half – yearly closing 半年决算 Hard cash 现金

Hard office and branches account (A. & L.) 总分行（共） Hard office control account 总店统制帐户 Head office current 总店往来

Heat, light and power 光热及动力费用 Heavy discount 大折扣 Hedging 抛买（卖） Helpers 助手；助理工人

Hidden reserve 秘密准备金；隐匿准备金（同secret reserve） Highest bid 竞卖最高价

Highest possible price 最高价

Hire purchase 租购（未付清购价前，可作为租赁） Historical cost 过去成本（即实际成本） Holder; bearer 执票人

Holder in due course 善意执票人

Holding company 股权公司；控股公司 Home office 总店；本店 Hour cost 小时成本

Hypothecated assets 质押资产 Hypothecation 质押；抵押

Hypothetical cost, interest, Etc. 假定成本、利息等 I:

Identification method 辩认法（指各项存货计价） Idle capacity 空闲（生产）能量 Idle equipment 闲置设备 Idle fund 闲置资金

Imaginary fund 假想基金 Immaterial annuity 寻常年金

Immaterial assets 无形资产；名义资产（同in – tangible assets）

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Immaterial capital 非物质资本 Immediate annuity 即期年金

Immediate assets 流动资产（同current assets）

Immediate liabilities 流动负债（同current liabilities） Immediate payment 即时付款 Immovable property 不动产

Immovable property 不动产（同real property） Immovables account 不动产帐目 Immovables real estate 不动产

Impairment of capital account 亏绌帐户 Impersonal account 非人名帐户 Impersonal assets 非对人资产 Implements 用具

Implicit interest 内隐利息

Implied cash cost 内在付现成本（对资产的成本价值而言） Import duty 输入税；进口税 Import entry 输入原书

Importer; import merchant进口商 Imports permit 准进口单

Import trade 输入贸易；进口贸易 Imprest cash 定额备用现金 Imprest fund 定额备用金

Imprest fund system 定额备用金制

Imprest system定额备用制；定期预制度 Improvements expenses 改良费用

Improvements and extensions 改良及扩充

Improvements in progress (process) 在改良工程

Improvements on leased property 租赁财产改良工程 Imputed cost 假计成本

Inactive (dormant) account 不活动帐 Inactive stock report 呆存材料报告单 Inadequacy 不敷用

Inadequate capacity不敷（生产）能量 Inadmissible assets 不可税资产 In balance 平衡

Incidental expenses 杂费；零费

Incidental revenue 杂项营业收入；偶获收益 Inclosure; enclosure 附件 Income 收益；所得

Income account(s) 收益帐户

Income and expenditure account 收支帐目 Income ponds 收益债券 Income charges 收益支出

Income from investments 投资收益

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Income from royalties 租金收益；版税收益 Income on investment 投资收益 Income sheet 损益表

Income sheet ratios 损益比率 Income statement 收入表 Income statement 损益表 Income – tax 所得税

Income – tax reserve 所得税准备 Incorporation 登记；注册；设立 Increasing costs 迤增成本 Increment 增价 Indebtedness 负债 Indemnity 赔偿

Independent audit 独立审计 Index 目录

Index book 目录书 Index number 指数

Index number of wage 工资指数 Index of creditors 债权人索引

Indirect bill; indirect paper 间接汇票 Indirect cost 间接成本

Indirect department 间接部分 Indirect exchange 间接汇兑 Indirect expense 间接费用

Indirect labor 间接人工；补助人工 Indirect liabilities 间接负债

Indirect manufacturing cost 间接制造成本 Indirect materials 间接材料；补助材料 Indirect rate 间接汇兑率 Individual check 么人支票

Individual proprietorship独资（同sole pro-proprietorship） Endorsement; endorsement 背书；票背答字 Industrial accident fund 工人伤害恤养基金

Industrial accident fund reserve 工人伤害恤养基金准备 Industrial capital 工业资本

Industrial cost system 工业成本制度 Inferior quality 劣品 Inflate profits 虚怡利益 Inflexible burden 固定负荷 In full 全数

Inheritance taxes 遗产税 Initial inventory 期初存货 Initial surplus 期初盈馀

Insolvency (insolvent) 无力偿付；无偿俩能力

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Inspection report 视察报告单；检验报告单 Installation cost 装置成本 Installment 分期付款

Installment accounts receivable 应收分期帐款 Installment bonds 分期偿还债券 Installment delivery 分期交货 Installment sale 分期收款销售 Installment scrip book 分期收据簿 Instant 本月

Insurable value 可保价值 Insurance broker 保险经纪 Insurance business 保险事业 Insurance expense 保险费 Insurance fund 保险基金

Insurance fund reserve 保险（基金）准备 Insurance policy 保险单

Insurance premium unexpired 未过时保险 Insurance register 保险登记簿 Insurance value 保险价值

Intangible assets 无形资产；名义资产 Intangible value 无形价值

Inter – company accounts 公司间往来帐 Inter – company expenses 公司间费用 Inter – company profits 公司间利益 Inter – departmental income 部分间收益 Inter – departmental profits 部分间利益 Interest 利息

Interest account 利息帐 Interest accrued 应收利息

Interest – bearing note 附息票据

Interest charged to cost 计入成本利息 Interest cost 利息成本 Interest due 到期利息

Interest during construction 建筑期中利息 Interest earned 已获利息

Interest expenses (charges) 利息费用 Interest fund 利息基金 Interest income 利息收益

Interest method of account current 金额分类计算法 Interest on capital 资本利息 Interest on deposit 存款利息 Interest on investment 投资利息

Interest on loans from other bank 借入款利息 Interest paid 付出利息

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Interest pass – book 息折 Interest payable 应付利息

Interest payable reserve le reserve 应付利息准备 Interest per annum 年息 Interest per diem 日息 Interest rate 利率

Interest receivable 应收未收利息 Interest received 收入利息 Interest reserve 利息准备 Interest statement 息单 Interest suspense 利息暂记 Interest upon loans 放款利息 Interim audit 期中审计 Interim 期中馀（差）额 Interim charges 临时开支 Interim date 中间日

Interim dividend 期中股利（指决算前预发的股利） Interim receipt 临时收据 Interim report 期中报告 Interim statement 期中报表

Interim statements 期中决算表（指决算期前所编制的决算表） Interim liabilities 对内负债 Intermediate account 中间帐户 Intermediate ledger 中级分类帐 Internal audit 内部审计 Internal ratio 内部比率 Intestate 无遗嘱被继承人 Intrinsic value 实值

Inventory 存货；盘存；财产目录 Inventory adjustment 存货调整 Inventory certificate 存货证明书

Inventory of supplies 用品盘存；供应品盘存 Inventory records 存货记录 Inventory report 存货报告单

Inventory short and over 盘存缺溢；存货缺溢 Inventory suspense account 存货暂记帐 Inventory taking 盘存

Inventory valuation 存货计价 Inventory value 存货价值 Invested capital 投入资本 Investment 投资

Investment account 投资帐 Investment assets 资金资产 Investment ledger 投资分类帐

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Investment of reserves 准备基金投资 Investment of sinking fund 偿债基金投资 Investment trust 投资信托 Investment value 投资价值 Investment gain 无形利益 Investment loss 无形损失 Invoice 发票；发货单

Invoice account 货单所开之数 Invoice book 发票簿

Invoice copying book 发票存报簿 Invoice cost 发票原价

Invoice for purchases 购买发票 Invoice for sales 销售发票

Invoice inward book 购买发票簿 Invoice price 发票开价

Invoice outward book 销售发票簿 Invoice register 发票登记簿

Invard bills; drafts receivable with terms 期收汇款 Invard documentary bills 进口押汇 Inward freight and cartage 运入运费 Issued capital 已发股本 Issue par 发行价格 Item 项；项目

Items received in for advance 预收款

Items received for collection; bills sent for collection 托收款项 J:

Job 批发

Jobber 股票证券经纪；临时工人；包销货物人 Jobbing house 批发店

Job cards 工作单（同work tickets） Job costs 工作成本

Job cost system 分批成本制 Job lot method 分批成本计算法 Job method 分批成本计算法 Job office 工务处

Job order 分批工作（制造）通知单

Job order cost sheet 分批成本单；分批通知成本单

Job order cost system 分批成本制（同job cost system） Job production 分批生产 Job system 分批制

Jobs in operation 进行中工作 Jobs in process 在程工?

Job time report 工作时间日报单

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Joint adventure 短期合夥

Joint and several liabilities 个别连带责任 Joint consignments 合夥寄销 Joint cost 联合成本

Joint facilities income 联合设备收益 Joint liability 连带责任

Joint product method 连产品法（用於成本的分摊） Joint stock company股份公司

Joint Stock Company, limited 股份有限公司 Joint venture 短期合夥

Joint venture investment 短期合夥投资 Journal 日记帐；日记簿；分录簿 Journal daybook 分录日记簿 Journal entry 分录；分录记录 Journalizing 分录

Journal vouchers 分录凭单；分录传票 Judgments payable 判决应付款项 Junior accountant 初级会计员 Junk value 废料价值 K:

Kiting 移挪补空

Kiting cheque 空头支票

Knock down, to 敲槌；成效（用於拍卖） Knock off, to

Knock loss 已知损失 L:

Labor 人工；劳工

Labor control 人工统制 Labor cost 人工成本

Labor cost sheet 人工成本单 Labor hour method 人工小时法 Labor hour rate 人工小时率

Labor in process 在制人工；在产人工 Labor – saving device 省工法 Labor statement 人工表

Labor turnover 人工周围率（期中离职工人人数对平均雇用人数的比率） Land and building sinking fund 房地产提存金

Land, building furniture and equipment 房地产及器具 Land contracts 土地契约 Landing permits 起货单

Lapping 现金收入的截留移用 Large order 大批定货

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Last – survivor annuity 最后生存年金 Lawful holder bearer 持票人

Law of corporation 公司法（同company law） Lease 租赁

Leased property 租赁财产 Leaseholds 租约；租赁权 Ledger 分类帐；分户帐 Ledger accounts 分类帐帐户 Ledger assets 帐面资产

Ledger sheet 分类帐帐页；分户帐帐页 Legacy 遗产

Legal appropriation 法定用途 Legal budget 法定预算 Legal interest 法定利息 Legal person (body) 法人

Legal rate of interest 法定利率

Legal reserve 法定公积；法定准备 Legal reserve fund 法定准备金 Legal tender 法货；法定债款偿金 Legatee 遗产承受人 Lessee 承租人 Lessor 出租人

Letter of administration 管理遗产委任状 Letter of advice 发货通知书；汇款通知书 Letter credit (L/C) 信用状；信用证

Letter reference number 书信务备查号数 Letter of administration 选定遗产管理人命令 Levy 征课

Liabilities 负债类

Liabilities account 负债帐 Liability 负债

Liability account 负债帐

Liability between partners 合夥人间的责任 Liability certificate 负债证明书 Liability for acceptance 承兑责任 Liability for endorsement 背书责任 Liability insurance 责任保险 Liability reserve 负债准备 Life annuity 终身年金

Life insurance premiums 人寿保险费 Life insurance with dividend 人寿保险费 Lighterage 驳船费 Limit 限价

Limited annuity 定期年金

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Limited company 有限公司 Limited liability 有限责任

Limited liability company 有限公司 Limited partnership 有限合夥

Liquid assets 流动资产（同current assets） Liquidating (liquidation) dividends 清算摊分额 Liquidation 清算

Liquidation account 清算变产表 Liquidation profit and loss 清算损益 Liquidation value 清算价值 Liquidator 清算人

Liquid assets 流动资产

Liquid investments 短期投资（同temporary investments） Liquid liabilities 流动负债（同current liabilities) Listed securities 交易所挂牌牌证券 List of balances 馀客表；差额表 List of shareholders 股东名单 Loading 附加费用（即

Loading charges 装船（装货）费 Loaded labor 移借人工 Loan(s) 放款；借款 Loan back 放款银行 Loan capital 放息资本

Loan(s) on collateral 证券担保债款

Loan on collateral security; loan on security 抵押放款

Loans made on behalf of customers or other banks 代放款项 Loans on actual estate 不动产抵押放款 Loans payable 应付借款

Loans to subsidiaries 附属机关放款 Loan teller 付借款者

Long bills issued in the operation of lending foreign money 贷款票据 Long – term bonds 长期债券 Long term capital 长期资本

Long – term creditor 长期债权人 Long –term debts 长期债务

Long – term liability 长期负债

Long – term notes payable 应付长期票据 Loose – leaf accounting book 活页帐簿 Loose – leaf ledger 活页分类帐；活页分户帐 Loro accounts 来帐（国际汇兑） Loss (losses) 损失

Losses and gains brought forward 前期滚结损益 Loss on bad debts 坏帐损失

Loss on exchange 汇况损失，兑换损失

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Loss on property retired 资产废置损失 Loss on realization of assets 变产损失 Lost check 遗失支票 Lost labor虚耗人工 Lost time 虚耗时间 Lot

Lot and building account 地产帐

Lot method 分批法（用於生产方面） Lot money 拍卖佣金 Lot number 批数

Lowest possible price 最低价 Lowest quotations 底帐

Low – priced goods 下等品；下价货 Low quality 下品

Lump sum budget 整数预算 M:

Machine burden 机器负荷 Machine cost 机器成本

Machine hour method 机器小时法（分批制造费用的标准） Machine hour rate 机器小时率 Machine rate method 机器率法 Machine work report 机器工作报告 Machine and equipment 及机器及设备 Machinery and tools 机器及 Machinery equipment 机器设备 Main book 主要簿

Maintenance 维持；维持费

Maintenance and repairs 维持及修理

Maintenance department expenses 维持部费用 Maintenance of equipments 设备维持费

Maintenance of way and structures 工务维持费（铁道会计用） Maintenance reserve 维持费准备

Majority interest 多数权利（指股东而言） Maker 出票人

Management and general expenses 营业 Managing director 总经理

Managing partner 执业业务股东 Manifest 货单；舱单 Manipulation 窜改

Manipulation of accounts 帐目的窜改 Manual of accounts 会计规程 Manufacturing accounts 制造帐户

Manufacturing and factory equipment 制造及工厂设备

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Manufacturing cost 制造成本 Manufacturing department 制造部 Manufacturing division 制造部分

Manufacturing expense distribution 制造费用的分配

Manufacturing expense – in – process 未完成的产品制造费 Manufacturing expense ledger 制造费用分类帐 Manufacturing expense standing orders 制造费用 Manufacturing operation 制作过程 Manufacturing statement 制造成本表 Manufacturing statistics 制造统计

Manufacturing 供制造用的物品supplies Margin 保证金

Marginal cost 边际成本

Marginal note 边柱（会计报告表中柱於栏外的说明） Marginal producer 边际生产者 Marginal profit 边际利润 Margin deposit 按金存款

Margin (security) deposited with the bank (and other guaranty funds) 存入保证金 margin deposit for security 保证金

Margin of safety 安全边际（指售价超过成本的数额） Marine insurance 水险；海上保险 Marine policy 水险保单、 Mark – down 减低标价

Marketable goods 价易销的货物 Marketable securities 有市价

Marketing expenses 销售费用；运销费用 Mark – on 加标（增高标价）

Mark – up 增高标价（与mark – down相对） Market price 市价

Market price method 市价法（指连合成本的分配） Market rate 市场利率

Market value 市价；时价；现时价值

Matching cost with revenue 配合成本於营业收入 Material – at – site 工作地点存料 Material budget 原料预算 Material capital 有形资本

Material consumption 统原料消耗 Material control 原料统 Material cost 原料成本

Material cost method 原料成本法 Material credit slip 退料单

Material handling expense 原料管理费用 Material inventory 原料盘存 Material rate 原料率

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Material requisition 领料单 Material valuation 原料定单 Materials 原料

Materials and supplies 原料及供应品 Materials in process 在制原料 Matured liabilities 到期负债

Matured liabilities unpaid 未付到期负负债 Matured note 到期票据

Maturing liabilities 将到期负债 Maturity 到期

Maturity date 到期之日

Maximum capacity 最高（生产）能量 Maximum price 最高价

Maximum quantity of stores 存料最高量 Measure of value 定价 Memoranda 买卖通知书 Memorandum 备忘录

Memorandum account 备查帐户 Memorandum book 备查簿；备忘录 Memorandum entry 备查记录 Memorandum ledger 备查分类帐

Memorandum of association 公司设立章程 Memorandum sale 底销 Mercantile credit 商业信用 Merchandise (mdse.) 商品

Merchandise account 商品帐（同goods account） Merchandise credit slip 退货凭单 Merchandise discount 商品折扣 Merchandise inventory 商品盘存

Merchandise inventory – final 期末商品盘存 Merchandise inventory – initial 期初商品盘存 Merchandise ledger 商品总帐 Merchandise purchases购货 Merchandise sales 销货

Merchandise trading account 商品购销帐 Merchandise turnover 商品周转率 Merchandise valuation 商品定价 Merged company 合夥公司 Merger 合并；合夥

Method of check – off 柱销法 Method of testing 抽查法

Minimum number of annuity payment 最少限度年金 Minimum price 最低价

Minimum quantity of stores存料最低量

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Minimum reserve 最低准备

Minimum selling price 最低售价；廉价 Minimum stock method 最低存量法

Minority interest 少数权利（指股权而言）

Mint par; mint par of exchange; specie par 法定价格；官价 Miscellaneous assets 杂项资产

Miscellaneous expense 杂项费用；杂费 Miscellaneous income 杂项收益 Miscellaneous payments 杂项支付 Miscellaneous profit and loss 杂损益 Misrepresentation 错误表示 Mixed account 错误帐户 Mixed department 混合部分

Mixed transactions 混合交易；混合事项

Mnemonic symbols 且忆记号（例如加於材料析记号） Monetary unit 货币单位

Money in transit 在支现金 (同cash in transit) Money of account 记帐货币 Monopoly 专卖；专利

Monthly allotments 月份分配数 Monthly balance 月计表

Monthly closing entries 月终结帐记录（分录） Monthly financial statements 月份结算表 Monthly reports 月报

Monthly settlement report 月份结算报告 Monthly statement 月结单 Monthly summary 月份窠总表 Mortgage 抵押；抵押权

Mortgage bonds 抵押债券（公司债）

Mortgage bonds payable 应付抵押债券（公司债） Mortgage debentures 抵押债券（公司债） Mortgage liability 抵押负债 Mortgage owned 应收押款

Mortgage payable 应付押款；借用金 Mortgage receivable 应收押款 Mortgage assets 抵押资产 Mortgagee 抵押权人 Mortgagor 抵押人

Movable property (estate) 动产 Moving averages 成本移动平均数 Multiple cost system 复式成本

Multiple – level operation 多层营业指分层管制的股权公司等机构） Muster 货样

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Mutual insurance 互相保险 N:

Name of account 帐户名称

Narrative form of profit and loss statement 叙述式损益表 Natural business year 自然（营业）年度

Natural expenses 性质别费用（与functional expenses 相对） Negative capital 负资本

Neglected discount 放弃折扣

Negotiable instruments 可转让证券（俗称流通证券） Negotiation of foreign bills 买卖外国汇票期票 Net 净（额）

Net accounts receivable 应收帐款净额 Net amount 净额 Net assets资产净额 Net balance 净差额 Net capital 资本净额

Net cost account 进货净价帐 Net current assets 流动资产净额 Net deficiency 净亏

Net earnings 净赚；业务净收益 Net income 纯益

Net income after depreciation 折旧后净收益 Net income after interest charges 计息后净收益 Net income after tax 纳税后净收益（指所得税） Net income before depreciation 折旧前净收益 Net income before interest charges 计息前净收益 Net income before tax 纳税前净收益（指所得税） Net indebtedness 负债净额 Net interest 纯利

Net investment 投资净额 Net loss 净损

Net operating profit 营业净利 Net proceeds 净收入

Net proceeds from sales 销货净收入 Net profit 纯利

Net profit current year 本年纯益

Net profit on sales 销货纯利（同net trading profit） Net profit undivided 未分利益（同profit undivided） Net purchases 购货净额 Net revenue 营业净收益 Net sales 销货净额 Net salvage 净残值

Net tangible assets有形资产净额

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Net trading profit 销货净利 Net value 净值

Net working assets 运用资产净额 Net worth 资本净值

New account application 开立帐户申请书

New surplus 新盈馀（指公司改组后所获的盈馀） Nominal account(s) 名义帐户；虚帐户 Nominal allowed price 名义作价 Nominal amount 面额 Nominal capital 名义资本

Nominal contract price 名义约定价格 Nominal cost 名义成本

Nominal expenditure 营业支出（同revenue expenditure） Nominal liability 名义负责；假定负债 Nominal par 票面价值

Nominal partner; ostensible partner 挂名股东 Nominal rate 名义率

Nominal rate of interest 名义利率 Nominal value 名义价值 Nominal wages 名义工资 Non – acceptance 不承兑

Non – accumulative sinking fund 非累积偿债基金 Non – business revolving fund 非营业循环基金 Non – cash charges 非现金支出；非现金费用 Non –cash items 非现金项目

Non – cumulative dividend 非累积股利

Non – cumulative preferred stock 非累积优先股

Non – cumulative sinking fund 非累积偿债基金 (同non- accumulative sinking fund) Non – expendable funds 存储

Non – interest bearing note 无息票据 Non – operating company 不自营公司 Non – operating cost 非营业成本 Non – operating earnings 业外收益 Non – operating expenses 业外费用 Non – operating income 业外收益

Non – operating income and expense account 非营业进益及费用 Non – operating item 非营业项目

Non – operating revenue 非营业收入

Non – par stock 无面值股份（同non – par value stock） Non – participating preferred stock 非参加优先股 Non – payment 停止支付

Non – periodical report不定期报告 Non – physical assets非实物资产 Non – productive不生产资产

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Non – recurring cost偶生成本 Non – recurring gains偶生利益 Non – recurring income偶生收益 Non – recurring profit and loss偶生损益 Non – recurrent expenditure临时支出 Non – revenue receipts临时收入 Non – property无形财产

Non – par (value) stock无面值股份 Normal capacity正常（生产）能量 Normal cost正常成本

Normal depreciation正常折旧

Normal distribution rate正常分配率 Normal income rate正常收益率 Normal stock method 正常存量法 Nostrum account 往帐（国际兑汇）

Notation 柱（此字并无“附”字之意，不可译为“附柱”） Note at sight; note on demand 即付票据 Note for a term 期票 Note journal 票据日记帐 Note register 票据登记簿 Notes 票据

Notes book 票据簿

Notes discounted 票据贴现 Notes on discount 贴现票据 Notes payable 应付票据 Notes receivable 应收票据

Notes receivable as collateral 以应收票据担保 Notes receivable discounted 应收票据贴现 Notes receivable dishonored 拒付应收票据

Notes receivable from officers, stockholders and employees 应收股东票据 Notes receivable past dues 过期应收票据

Notes receivable protested 已作拒付证书的应收票据 Notes receivable, trade 应收客房票据 Notes renewals 转期票据 Notes to bearer 不记名票据 Notes to order 记名支票

Notice of call 催缴股款通知书 Notice of dishonor 止付通知书 Not negotiable cheque 不流通支票

Nuisance value 阻碍价值（指为阻止同业在邻近地区设店竞争或妨碍本店营业而购入资产的价值）

Numerical symbols 数字标记 O:

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Obligation 责任 Obsolescence 陈废

Obsolete stock 陈废存货

Occupancy expenses 占用费用 Office expenses 事务费用

Office furniture account 事务所器具 Officers’ salaries 职员薪金 Office salaries 职员薪金

Office supplies 事务用品；事务供应品 Official minimum rate 公定最低利率 Official rates 公定利率 Offset account 抵销帐户

Offsets against accounts 帐款抵销 Offsetting deductions 相抵减项 Offsetting errors 抵销错误 O.K. 无误

Old account 旧帐

Old sinking fund 旧偿债基金 Old stock 陈货

Old surplus 旧盈馀（指公司改组前的盈馀） On account 赊帐

On cost 外加成本（同manufacturing expense 及burden） On credit 赊帐

Open account 未清帐；公开帐户 Open check 普通支付

Open corporation 股份公开公司（与private corporation 相对） Open debt 未清欠帐 Opening 出售

Opening balance 期初结馀

Opening entry 开始记录；开始分录

Opening inventory期初存货（同initial inventory）

Open mortgage 可加抵押（指可在业已抵押之财产中增加押款） Open policy 无定额保险单

Open reserve 公开准备（与secret surplus 相对） Open – to – buy estimate 补进预计额 Operating accounts 营业帐户

Operating and maintenance supplies 修善用物料 Operating assets 营业资产

Operating capacity 营业生产）能量

Operating company 自营公司（与 non – operating company 相对） Operating cost 营业成本 Operating deficit 营业亏绌 Operating earnings 营业收益 Operating expenses 营业费用

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Operating holding company营业控股公司；营业股权公司 Operating income 营业收益 Operating ledger 成本分类由 Operating profit 营业利益 Operating ratio 营业比率

Operating reports 营业报告；动态报告 Operating reserves 营业准备 Operating revenue 营业收入

Operating section 营业之部（指损益表中的一部） Operating statement 营业表（同operation statement） Operating supplies 营业用品；业务供应品

Operation capacity 工作量；工作能力；营业能力 Operation cost system 工作制度

Operation statement 营业表；损益表 Opponent; rival 竞争商家；同行 Opportunity cost 机会成本 Opposing values 相销价值 Options 保留购买权；预约 Order 单；定单

Order and receiving register 定货及收货登记簿 Order bill of lading 指定人提单 Order blank 空白定货单 Order book 定货簿

Order check 指定人支票（俗称“抬关人支票”） Order cost 分批成本

Order for future delivery 期交定货 Order form 空白定单 Order sheet 定货单

Orders received book 收入定单簿 Ordinary 经常

Ordinary expenditures 经常支出；经常费 Ordinary partner 普通股东 Ordinary partnership 普通合夥 Ordinary receipts 经常收入 Organization expenses 开办费

Organization tax 开办税；开办登记费 Original capital 原投资本 Original check 原支票 Original cost 原始成本

Original cost value 原始成本价值 Original documents 原始单据 Original entry 原始记录 Original evidences 原始凭证 Original investment 原投资额

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Original value 原始价值 Original voucher(s)原始凭证 Ostensible partner 挂名合夥人 Other assets 其他资产 Other expenses 其他费用 Other income 其他收益 Other liabilities 其他负债 Outgo 支出 Outlay 支出

Out of date check 过期支票

Out – port banks deposit 外埠同业存款

Output method 产量法（指计提折旧或分配负荷的方法） Outside loan 外信托放款 Outside ventures 业外

Outstanding checks 未兑现支票 Outstanding expenses 应付未付费用 Outward documentary bills 出口押汇

Outward freight 运出运费（同freight outward）

Over absorbed burden 多吸收负荷（即多分配负荷） Over – capitalization 资本额过多；股本定额过大 Overdraft 汇款过额

Overdrafts, by out – port banks 外埠同业透支 Overdraw, to 支款过额

Over due accounts 过期帐款；催收款项 Overdue bill 过期票据 Overdue check 过期支票 Overhead 总支销 Over stock 存货过多 Over time 加工时间 Over valuation计价过高 Overage 溢额

Over applied expense 多分配制造费用 Over draft 透支

Overdraft account 透支帐户

Overdrafts by foreign or correspondents 外埠同业透支

Overdrafts on current account secured (current account overdrawn) 往来抵押透支 Overdrafts on current account unsecured 入来透支 Overdrawn (or overdraft) 活期透支

Overdue charges for safe custody on securities arising form loans 催收押品保证费 Overdue debt 过期放款 Over foot 多计总额 Overhead 间接费用

Overhead charges 间接费用（同overhead） Overhead expenses 间接费用（同overhead）

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Over interest 过期利息 P:

Packing cost 包装成本 Packing credit 打包放款

Packing charges装箱（包装）费 Packing expenses包装费用

Padding 包装费用垫充（指虚增数额以表好现象之意） Paid check 已付支票

Paid – in capital 缴入资本 Paid – in surplus 缴入盈馀

Paid – up capital 已缴资本；实收股本

Paid – up cheque (cancelled check) 付讫支票 Paid – up policy 已付款之保险单 Paper profit帐面利益 Par 票面额

Parent company 母公司

Par of exchange 汇兑同价（兑价与票额相同） Partial acceptance 一部承兑 Partial audit 部分审计

Partial cash transaction 一部现金交易 Partial delivery 一部交付 Partial loss 部分损失 Partial payment 部分支付

Partial secured creditors 部分担保之债权人 Partially secured liabilities 部分担保负债 Participating bonds 参加债券

Participating preferred stock 参加优先权 Participation loan 共同放款 Particulars 摘要

Partly – finished goods 半成品 Partly variable cost 部分变动成本 Partners 合夥人

Partner’s drawing (account) 合夥人提款 Partner’s loan 合夥人借款

Partner’s notes payable 应付合夥人票据 Partner’s salaries合夥人薪金 Partnership 合夥

Partnership agreement 合夥契约 Partnership dissolution 合夥解散 Part payment 先付若干；支付部分 Part receipt 部分收据 Par value 票面价值

Par value stock 面值股份

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Pass book 存款折；取货簿

Passed dividend 空过股利（在一时期未满应分派而未分派之股利） Passive debt 无息债务 Past due account过期帐款 Past due notes 过期票据 Patens 专利权 Pattern 样本

Payables 应付项目

Payee (remittee) 受款人；收银人 Payer 付款人

Paying by certificate 付款凭单 Payment 支付

Payment by installments 分期付款 Payment in advance 预付

Payment in cash, for cash 付现 Payment in full 全部付讫 Payment in kind 现物工资 Payment of debts 偿债支付 Payment of interest付息 Payment of shares 交付股银 Payment on term 定期付

Payment vouchers 支付凭单；支出传票 Pay order 支款凭证 Payroll 薪工单

Payroll analysis 薪工分析表 Payroll audit 薪工审计

Payroll department expenses 薪工部费用 Payroll distributionbook薪金工分配簿

Payroll fund 薪工基金（置於工厂各部作职工暂借之用） Payroll recapitulation 薪工窠总表（同payroll summary） Payroll requisition 请发薪工单 Payroll sheet 薪工单

Payroll summary 薪工窠总表 Pay warrants 支付命令

Peddler; hawker 负贩；行商 Pension恤养金

Pension fund恤养基金

Pension fund deductions恤养基金减速除数 Pension fund reserve 恤养基金准备 Percentage 百分率

Percentage comparisons 百分率比较

Percentage of completion basis 完成百分率基础（计算成本之一法） Percentage statement 百分率表 Per diem rate 日率

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Performance 完成量（指工作而言）

Periodical abatements 定期报表；定期决算表 Periodical audit 定期审计 Periodical reports 定期报告

Period of operating cycle 经营周期 Permanent assets 永久资产 Permanent capital 永久资本 Permanent investment 长期投资 Permanent property 永久性财产 Perpetual inventory (stock) 永续盘存 Perpetual inventory sheet 永续结存单

Perpetual inventory (stock) system 永续盘存制 Perpetuities 永续年金

Per procurator (P.P.) 委任代理署名人

Personal account 往来帐户（指业主往来帐户而言） Personal account(s)人名帐 Personal department 人事部 Personal expenditure 用人费用 Personal liability 个人责任 Personal Service 俸给支出 Petty cash 零用现金

Petty cash book零用现金簿

Petty cash deposit 水额活期存款 Petty cash fund 零用现金

Petty current deposit 小活期存款 Petty expenses 杂费

Petty loss and profit 小损益 Physical assets 实物资产

Physical depreciation 实质折旧 Physical inventory 实地盘存

Physical inventory book 实地盘存簿 Physical statement圆形（决算）表 Piece rate 计件工资率 Piece work wage 计件工资 Pier dues 码头费

Plan of accounts 记帐程序圆 Planning department 设计部 Plant appraisal广场估价

Plant appreciation 广场资产涨价 Plant assts 广场设备资产 Plant equipment 广场设备 Plant ledger 广场资产分类帐 Plant maintenance 广场维持费 Please turn over 请阅后页

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Pledge 质；抵押

Pledge assets 出质资产

Pledge of obligation 债权抵押 Policy of insurance; policy 保险单 Position sheet 汇兑买日计表

Position statement 地位表（资产负债表） Positive capital 正资本

Positive good - will 下商誉（与negative good – will 相对） Postage and telegram book 邮电费收 Postage 邮费帐

Postal money order 邮政汇票 Post audit 事后审计

Post – closing entries 结帐后记录（分录） Post – closing trial balance 结帐后试算表 Post – date 邮寄日；注迟日期

Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期） Posting 过帐

Posting medium 过帐根据 Potential discount 允给折扣 Power expenses 动力费用 Power of attorney 代理委任书 Power plant cost 动支力间成本 Power plant expense支力间费用

Practical capacity 实际（生产）能量 Practice set 整套实习题 Pre – audit 事前审计

Pre – audit of requisition 申请书的事前审计

Predetermined cost system 估计成本制度（同estimated cost system） Predetermined costs 预计成本

Predetermined job cost system 预计分批成本制度 Preference shares (stock) 优先股 Preferential creditor 优先债权人 Preferential tariff 特惠税率

Preferred creditors 优先债权人（同preferential creditors） Preferred debt 优先债务 Preferred liabilities 优先负债 Preferred stock 优先股

Preferred stock sinking fund 优先股收回基金 Preliminary balance sheet 初编资产负债表 Preliminary budget 初步预算 Preliminary expenditure 筹备费 Preliminary expenses 开办费 Premium 保险费；利息；花红

Premium on banks; redeemed 债券收回溢价

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Premium on capital stock 股本盈利 Prepaid annuity预付年金 Prepaid expenses 待摊费用 Prepaid income 预收收益 Prepaid insurance预付保险费 Prepaid tax 预付税捐 Preparatory cost 准备成本 Prepayments 预付项目 Present value (worth) 现值 Price 价格

Price – aggregate 价格积数 Price of factory 厂价 Price duty paid 完税货价 Price list 价目单

Price in bond 货存关栈纳税可提 Price mark 价目记号 Price negotiated 议价 Price variance 价格差异 Pricing 定价

Primary income 营业收益 Primary liability主债务 Prime cost 主要成本

Prime cost method 主要成本法（指负荷的分配方法） Prime cost of sales 销货主要成本 Prime quality 最上品 Principal 母金；基金 Principal book 主要簿 Priority 优先 Prior period 前期 Prior year上年度

Private audit 不公开审计 Private company 不公开公司

Private corporation 股份不公开公司；私营企业 Private ledger 机密分类帐 Private trust fund 私人信托帐

Procedure of verification 检证程序 Proceeds 收入

Process cost sheet 分步成本单 Process cost system 分步成本制度 Processed material已加工原料

Process method of cost – finding 分步计算成本法 Process period 工作步序期间 Process production 分步生产 Procurator endorsement 代签

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Producer’s rent 生产者租金

Producing department cost 生产部成本 Product classification system 产品分类制度 Product cost 产品成本

Production basis (of revenue realization) 生产基础（指营业收入的实惠） Production capacity 生产能力 Production center 生产中心 Production control 生产统制 Production cost 生产成本

Production department 生产部；厂务设计部

Production department expenses 生产部费用；厂务设计部费用 Production goods 生产财

Production order 生产通知单；制造通知单；在制品成本单 Production order cost sheet 生产成本通知单；生产成本单 Production record 生产记录 Production quota 生产预计额 Productive assets 生产资产

Productive capacity cost 生产能量成本 Productive capital 生产资本 Productive department 生产部 Productive labor 生产人工

Productive labor cost method 生产人工成本法

Productive labor hours method 生产人工时数法（指负荷的分配） Productive wages 生产工资 Productivity ratio 生产能力比率 Professional accountant 会计师

Professional auditor 职业查帐员；会计师 Professional charges 公费 Profit(s); gain 利益；利润 Profit and loss 损益类

Profit and loss account(s) 损益帐；损益表 Profit and loss adjustment 损益调整帐户

Profit and loss appropriation account 损益分配帐户

Profit and loss for the previous periods (A. & L.) 前期损益 Profit and loss from warehouses or godowns 货栈损益 Profit and loss ledger 损益清帐

Profit and loss on buying and selling foreign coins 外币损益

Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益 Profit and loss on exchange 兑换损益

Profit and loss on realization account 变产损益帐户 Profit and loss ratio 损益比率

Profit and loss section 损益之部（指损益表的一部） Profit and loss statement 损益表；损益计算表 Profit and loss summary (account) 损益窠总表

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Profit and loss transactions 损益转帐 Profit of the period 本期利益

Profit on exchange 汇兑利益；兑换利益

Profit on operation 营业利益（同operating profit） Profit on sales of assets 售产利益

Profit participating preferred stock 分利优先股 Profit ratio 损益比率 Profit earned 已获利益 Profit sharing 红利分配

Profit sharing method 利益分配法 Profit sharing reserve 利益分配准备 Profits prior to consolidation 合并前利益 Profits prior to incorporation 注册前利益 Profits realized 实现利益

Pro forma account sales 售货预算书 Pro forma invoice 备考货单

Pro forma statement 定式决算表；定式报表 Progressive averages 累**均数 Progressive ledger 累计式分类帐

Progress report (letter; sheet) 工作进行表

Progress sheet 进度表（指制造或生产面言） Prohibited goods; contraband goods 违禁品 Promissory notes 本票

Promotion expenses 发起费用

Promoters’ stock 发起人股份（同founders’ stock） Prompt delivery; immediate delivery 立即交货

Proof 对证（引字有“校对”之意，故译名中必须有一对事） Proof of cost 过帐检查 Proof of posting

Property (personal wealth) 财产 Property assts 不动产

Property balance sheet 财产平准表 Property dividend 财产股利 Property ledger 财产分类帐

Proportional reserve method 比例准备公积法 Proprietary account 业主帐户 Proprietary capital 业主资本

Proprietary company 不自营母公司

Proprietary equity 业主权；业主衡平权；业主权益 Proprietor 业主

Proprietorship 业主权

Proprietorship accounts 资本主帐 Pro rata 按照比例

Prospectus 招股章程；募债说明书

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Protest 拒付；拒绝证书

Protest check (kiting cheque) 空头支票 Provision 备付金；汇兑兑换资金 Provision for income tax 备付所得税 Public accountant 合计师 Public agent 代办人 Public auction 公案拍卖 Public audit 公开审计 Public check 公库支票

Public corporation 股份公开公司 Public enterprise 公营企业 Public funds 公共基金 Publicity expenses 宣传费 Public money 公款

Public partner 出名合夥人 Public sale 公卖 Public treasury 公库 Public utilities 公用事业

Public utility corporation (company) 公用事业公司 Purchase book 购货簿；购物簿 Purchase commitments 购货约束 Purchase contracts 购货契约 Purchase cost 购货成本 Purchase discount 购货折扣 Purchase expenses 购货费用 Purchase invoice 购货发票 Purchase journal 购货日记帐 Purchase ledger 购货分类帐 Purchase order 购货定户

Purchase price adjustment (account) 买价调整（帐户） Purchase rebates and allowances 购货回扣或折让 Purchase requisition 请购单

Purchase return book 购货退出簿 Purchase returns 购货退出

Purchase returns and allowance 购货退出及折让

Purchase returns and allowance journal 购货退出及折让日记帐 Purchases 购买（货）

Purchases discount 购货折扣（同discount on purchases） Purchases from head office 总号来货 Purchasing agent 购货代理人

Purchasing department expense 购货部费用 Purchasing methods 购货方法

Pure – interest rate 纯利率

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Q:

ualification of the auditor 查帐员资格 Qualified acceptance附条件承兑 Qualified certificate 附条件证明书 Qualified endorsement 附条件背书 Quality 品质 Quantity数量

Quantity discount 大量折扣 Quantity variance 数量差异 Quarterly reports 季报

Quasi – reorganization 准改组 Quick assets 速动资产；往来资产 Quick liabilities 速动负债 Quick ratio 速动比率 Quotations 价目；行情 Quotations table 价目表 R:

Rate 率

Rata of discount 贴现率 Rata of dividend 股利率 Rata of exchange 汇兑 Rata of interest 利率

Rata of margin (rata of gross profit) 毛利率 Rata of profit 利润率 Rae per annum 年率 Rate per diem 日率 Rate per mensal 月率 Rate variance 率的差异 Ratio 比率

Ratio analysis 比率分析

Ratio of capital to current liabilities 资本对流动负债比率 Ratio of capital to fixed liabilities 资本对固定负债比率 Ratio of cash to current liabilities 现金对流动负债比率

Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率 Ratio of current assets to current liabilities 流动资产对流动负债比率 Ratio of current assets to total assts 流动资产对流动资产总额比率 Ratio of current liabilities to total liabilities 流动负债对负债总额比率 Ratio of fixed assets to capital 固定资产对资本比率

Ratio of fixed assets to total assets 固定资产对资产总额比率

Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率 Ratio of inside to outside equities 资本对负债比率

Ratio of inventories to receivables 存货对应收款项比率 Ratio of net income to net sales 净收益对销货净额比率

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Ratio of net income to net worth 净收益对（资本）净值 Ratio of income to outstanding stock 净收益对现发股本比率 Ratio of net income to total assets 净收益对资产总额比率

Ratio of net operating profits to net sales 营业净利对销货净额比率 Ratio of net sales to net worth 销货净额对（资本）净值比率 Ratio of net sales to receivables 销货净额对应收款项比率

Ratio of quick assets to current liabilities 速动资产对流动负债比率 Ratio of surpluses to net worth 盈馀对（资本）净值比率

Ratio of trade accounts payable to purchases 应付帐款对购货比率 Raw materials 原料

Raw materials ledger 原料分类帐 Reabsorbed costs 再吸收成本 Reabsorbed bond 重取得债券 Reabsorbed stock 重取得股份

Readjusting entry 重调整记录（分录） Ready payment 付现款

Real account 实帐户；实物帐 Real estate account 不支产帐 Real estate mortgage 不动产抵押

Real exchange; commercial exchange; commercial par 商业汇兑价 Realizable value 可变现价值 Realization 变现；变产

Realization account 变现（变产）帐户 Realization and liquidation 变产清算

Realization and liquidation account 变产清算表

Realization and liquidation profit and loss account 变产清算损益帐户 Realization and liquidation statement 变产清算表 Realization of profit 利润变产 Realized profit 变卖利益 Realized surplus 变卖盈馀 Real liability 实际负债 Real property 不动产 Real value 实值

Real wages 实质工资

Reappraisal surplus 重估价盈馀 Rebate 回扣；退税

Recapitalization 资本重定 Recapitulation sheet 撮要表 Recapitulation statement 撮要表 Receipt 收据

Receipt and payment documents 收支凭证 Receipt in full 全数收清条据 Receipt on account 收入帐 Receipts 收入

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Receipts and disbursements statement 现金收支表 Receipts and payments account 现金收支表

Receipts and payments statement 现金收支表（同receipts and disbursements statement） Regular client 常年委托人 Regular price 正常价格

Reimbursable expenditures 可收回支出 Reimbursement 补偿

Reinsurance 再保险；转保险 Rejected check 拒付支票

Relief fund reserve 救助（基金）准备 Remainder man 剩馀遗产承受人 Remarks 摘要

Remedy; tolerance; allowance 津贴 Remittance 汇款

Remittance slip 汇款通知单 Removal cost 折迁成本 Renewal cost换新成本 Renewal fund 换新基金 Rent 租金

Rental expenses 租金费用 Rental income 租金收益 Rental receipts 租金收入 Rentals 租金

Repair order 修理通知单

Repair production order 修理工作通知单 Repairs 修理；修理费

Repairs and maintenance 修理及维持

Repairs equalization reserve 修理费平衡准备 Repayment of shares 股款付还 Replacement costs 重置成本 Replacement fund 重置基金

Replacement price method 得置价格法（指领用材料的计价） Replacement value 重置价值 Report 报告；报告书；报告单

Report form balance sheet 报告式资产负债表

Report form profit and loss statement 报告式损益表 Report of scrap materials 废料报告表 Repossessed goods 收回的货物 Repossession 收回

Reproduction cost 再生产成本 Reproduction value 再生产价值 Request notes 申请书 Requisition 请求单

Requisition for payment 请求付款书

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Resale 转卖

Rescission of dividends 退回股利 Reserve 准备金；各项准备 Reserve account 公积帐 Reserved fund 公积金

Reserved surplus 保留盈馀

Reserve for abatement for taxes 减税准备 Reserve for accidents （职工）意外损伤准备 Reserve for allowance 折让准备 Reserve for amortization 摊销准备 Reserve for appreciation 涨价准备

Reserve for bad and doubtful account 枯帐准备金 Reserve for bad debts 估帐准备

Reserve for bonded debts 债券债务准备 Reserve for bond redemption 偿债准备 Reserve for contingencies 意外事项准备金 Reserve for dead loan 估帐准备

Reserve for debt extinguishments 偿债公积 Reserve for depletion 耗减准备 Reserve for depreciation折旧准备 Reserve for discounts 折扣准备 Reserve for dividend 股利准备金

Reserve for doubtful account 疑帐准备 Reserve for encumbrances 保留数准备

Reserve for equalization of dividends 平均股利准备 Reserve for expansion 发展公积金

Reserve for expenditure encumbrance 岁出保留数准备 Reserve for expiration of patents 专利权销减准备 Reserve for extensions 发展公积金

Reserve for extraordinary 意外事故准备 Reserve for inadequacy 不敷用准备 Reserve for insurance 保险准备

Reserve for loss on doubtful accounts 疑帐损失准备 Reserve for market fluctuation 市价变动准备 Reserve for obsolescence 陈废准备

Reserve for overhead 间接费用（负荷）准备 Reserve for payment 支付准备 Reserve for pensions 恤养准备

Reserve for plant extension 广场扩充准备

Reserve for redemption of preferred stock 收回优先股准备 Reserve for renewals and replacements 换新及重置准备 Reserve for repairs 修理准备

Reserve for sales discounts 销货折扣准备

Reserve Residual equity 剩馀业主权；剩馀衡平权

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Residual properties 剩馀财产 Residual value 剩馀价值 Residual legacy 分馀遗赠 Resources 资源；资力 Rest 盈馀（同surplus）

Retail dealer; retail trader; retailer 小贩；零售商 Retail inventory 零售存货

Retail method of inventory 零售价盘存法 Retail price 零售价目

Retail store; Retail establishment 零售店

Retail trade; Retail business 零售生意；小买卖 Retained earnings 收益保留数（同surplus） Retire a bill, to 见票即付（银） Retired bonds 已收回债券 Retired partner 千退股东 Retired stock 已收回股份 Retirement 退休金；退股

Retirement (of fixed assets) 退废（指固定资产而言） Retirement fund 资产换置基金；退还基金 Retirement policy 退废政策（指折旧） Return bill 退回银材料 Retuned bill 退票

Returned material report 退货报告书 Returned materials 退回材料

Returned purchase 退货（同purchase returns） Returned purchase invoice 退货单据 Returns 退回；退出；报酬；税单 Return sales退货（同sales returns） Return sales memo 退货通知单 Return sales report 退货报告

Return shipping order 退货发运单 Revaluation process 重计价程序 Revaluation surplus 重计价盈馀

Revenue 收入；岁入for sinking fund 偿债准备 Reserve for taxes 税捐准备

Reserve for temporary loans 暂借款准备 Reserve for unllectible accounts 坏账准备

Reserve for unrealized increment in assets value 未实现资产增价准备 Reserve fund(s) 准备金 Reserve liabilities 准备负债 Residual assets 剩馀资产

Revenue balance sheet 步入类资产负债表 Revenue budget 岁入预算

Revenue charges 营业支出（业入支出）

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Revenue collecting office 收款处

Revenue expenditure 营业支出（业入支出） Revenue funds 岁入基金 Revenue ledger 岁入分类帐

Revenue receipts 岁入款项；营业收入款项 Reversing entries 转回记录；转回分录 Reversing fund 循环基金 Reward 赏金；报酬 Right权利

Right of way 地役权 Rights 权利；认股权

Rights of beneficiaries 受益者权利

Rotary fund 循环基金（同revolving fund） Rough copy; draft 草稿 Rough estimate 概算

Royalties 使用税；租金；版税 Ruling 划线；裁定

Running account form 流水帐式（决算表）

Running cost 继续成本；边疆成本（同continuing cost） Running expenses 日常费用

Running form of profit and loss statement 流水式损益表（意同报告式损益表） Running inventory 永续盘存（同perpetual inventory） S:

Salary 薪金

Sale (sales 销货（货）

Sale by description 货物分类出售 Sale by real cash 售现 Sale by sample 照样出售 Sale note; sold note 售货单

Sale on approval 试销（同sales approval） Sale on wances 照标价出售 Sales allowance 销货折让

Sales basis (of revenue realization) 销售基础（指营业收入的实现而言） Sales book 销货簿

Sales department 销货部 Sales discount 销货折扣 Sales dollar 销货现金 Sales income 销货收益 Sales novice 销货发票 Sales journal 销货日记帐

Sales ledger; sold ledger 销货帐

Salesmen’s salaries and commission 推销员薪金及佣金

Salesmen’s traveling and entertainment expenses 推销员旅费及交际费

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Sales on account 赊售 Sales order 销货定单 Sales price 售价

Sales profit and loss 销货损益 Sales quotas 销货额

Sales rebates and allowance 销货回扣及折让 Sales register 销货登记簿 Sales returns 退货

Sales returns and allowances journal 退化及销货折让日记帐 Sales returns book 退化记录簿 Salesroom 发行所

Sales salaries 销售员薪金 Sales tickets (slip)销货发票 Sales value 销售价值 Salvage 残值；残料 Salvage value 残料价值 Sample 样本；货样 Sample book 样本簿 Sample order 定样货 Savings deposit 储蓄存款

Scale of relative values 相对价值比例表 Schedule 表；附表；明细表；补助表

Schedule of creditors’ balances in purchase ledger 购货客房馀额表 Schedule of creditors’ balances in sales ledger 销货客房馀额表 Schedule of fixed charges 固定费用明细表 Scrap material 废料 Scrap report废料报告单 Scrap value 废料价值 Scrip 临时收据；股单 Scrip dividends 票据股利 Strutting 评述

Seasonable goods 合时货品 Secondary account 次级帐户 Secondary income 次要收益 Secondary liability 从债务

Second budget reserve 第二预备金 Secondhand goods陈货；旧货

Second mortgage bonds 第二抵押债券（公司债） Secret partner 隐名合夥人 Secret reserve 秘密准备金

Sectional balance sheet 分部资产负债表 Sectional balancing分组结平；分组试算 Sectional ledger分组分类帐 Secured account担保帐款s

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Secured creditors 担保债权人 Secured liabilities 担保负债 Securities 证券；担保品 Securities issued 已发证券

Securities issued by affiliated companies 联合公司发行的证券 Securities sand investments 证券及投资 Securities owned 持有证券 Security 担保；担保品

Segregation of items 项目的分别

Self – balancing ledger 独自平衡分类帐 Self – insurance fund 自行保险基金 Sell by auction, o 拍卖；竞卖 Seller; vendor 卖主 Selling agent 代售人

Selling and administrative cost 推销及管理成本 Selling and administrative expense 销售及管理费用

Selling and administrative expense analysis sheet 销售及管理费用分析表

Selling and administrative expenses charged to cost 计人成本的销售及管理费用 Selling commission 销货佣金 Selling cost 推销成本 Selling expenses 销货费用 Selling price 售价

Selling profits 销货利润 Selling rate售价

Sell off, to; sell out, to 售出

Semi – annual reports 半年度报告

Senior accountant 资深会计员；资深会计师 Serial bonds 分批偿还债券（公司债） Service 服务

Service cost 服务成本

Service department cost 服务部成本 Setting up cost 准备成本

Settlement warrant 确定支付命令 Several liability 个别责任 Share股份

Share capital 股本 Share certificate 股票 Shareholders 股东 Shares of stock 股份 Ship entry 报进口

Shipment 运送；运送货物

Shipment and delivery cost 运送成本

Shipment inward 承销；承销品（同consignment inward） Shipment outward 寄销；寄销品（同consignment outward）

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Shipment sample 装运货样

Shipment to branch office 发交支店货物 Shipment and delivery cost 运送成本

Shipment and traffic 水陆运输；水陆运费

Shipment invoice; export invoice 货物装运单；出口单 Shipment order 发运单；落货单

Shipment supplies 运送用品；运输供应品 Shop burden 工厂负荷（同factory burden） Shop office expenses 工厂事务 Shop order 工厂通知单；工作单

Shop supplies 工厂用品；工厂供应品 Shortage 短少

Short bill 短期汇票

Short – extended 列入细数 Short – lived asset 短命资产 Short sales 卖空

Short – term bonds 短期债券（公司债） Short – term capital 短期资本 Short – term liabilities 短期负债 Short – term notes 短期票据 Short – down expenses 停业费用 Sight bill 即期票据 Sight draft 即期汇票

Silent partners 匿名股东；外股 Simple interest 单利

Simple sequence 单一顺序

Simultaneous verification 同时栓证

Single – account system 单帐户制（参阅three account system） Single cost system 单一成本制 Single entry bookkeeping 单式簿记 Single premium 一次付足保险费 Single proprietorship 独资 Single standard 本单位

Sinking fund偿债基金；提存

Sinking fund accumulation 偿债基金积存款 Sinking fund assets 偿债专款资产

Sinking fund bonds 偿债基金债券（公司债） Sinking fund expense 偿债基金费用 Sinking fund income 偿债基金收益

Sinking fund installment偿债基金按期摊拨款 Sinking fund investment 偿债基金投资 Sinking fund requirements 偿债基金应提额 Sinking fund reserve 偿债基金准备 Sinking fund trustee偿债基金信托人

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Skeleton accounts 骨体式帐户（意同 “T” account） Sleeping partner 匿名股东；外股 Slide 位数移动

Slip system 传票制度 Slow assets 呆滞资产 Small cheque 小额支票 Small quantity 小量

Small saving accounts 零星储蓄存款 Smuggling 漏税

Sold book; sales daybook; sales journal 仿佛簿 Sole agency 独家代理 Sole proprietorship 独资 Solvent (solvency) 有偿债力 Sound value 稳妥价值

Source and application of funds statement 资金来源及运用表 Space expenses 地位费用 Special audit 特种审计 Special account 特别帐户 Special budget 特别预算 Special column 专栏

Special columnar journal 特种多栏式日记帐（簿） Special commerce特种贸易

Special current account 特别往来存款 Special discount 特别折扣 Special expenses 特别开支 Special fund 特种基金

Special fund deposit 特种基金存款 Special investigation 特别调查 Special journal 特种日记帐（簿）

Special ledger 补助分类帐；明细分类帐 Special note 记名式银票 Special order 特别定货

Special partners 特别合夥人

Special purpose statements 专用决算表 Special reserve 特别公积金 Specific legacy 指定遗赠

Specific order cost system 分批成本制（同job order cost system） Specimen 样本

Split column journal 多栏日记收（同analytical journal） Spoilage 损坏

Spoiled material 损坏材料；损坏原料 Spoiled material report 坏料报告 Spoiled work 损坏之工程

Spoiled work – in – process 损坏在制品

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Spoiled work report 损坏工作报告 Spot 现货

Spot transactions 现货交易

Stabilized accounting 稳定币值会计 Staff auditor 雇用查帐员 Stamp tax 印花税

Standard 准则；标准；定额 Standard cost 标准成本

Standard cost sheet 标准成本单

Standardized accounting 标准化会计 Standardized burden rate 标准化负荷率 Standard job cost sheet 标准分批成本单 Standard operation 标准工作

Standard price method 标准价格法（指领用材料的计价） Standard process cost sheet 标准分步成本单 Standard quality 标准品位 Standard sample 标准货样 Standard unit rate 标准单位率 Standard wage rate 标准工资率

Standing expense orders 经常费用单 Standing orders 经常费用单 Stated capital 设定资本 Stated value 设定价值

Statement 表；清单；结单 Statement analysis 决算表分析

Statement from creditors 应付帐款清单 Statement of account 客帐结单

Statement of affairs 财产状况说明书；清算资产负债表 Statement of application of funds资金运用表 Statement of assets and liabilities 资产负债表

Statement of business operation 营业表（即损益表） Statement of cash receipts and disbursements 现金收支表 Statement of changes in surplus 盈馀变动表 Statement of cost and production 成本及产量表 Statement of cost of production 生产成本表

Statement of cost to manufacture and cost of goods sold Statement of current position 流动情况表 Statement of daily cash 现金日计表

Statement of financial condition 财务状况表

Statement of financial income and expenses 财务收益及费用表 Statement of financial operations 财务情况表

Statement of funds and its application 资金运用表（同statement of application of funds） Statement of income and expenditure 收支表；收益及支出表

Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）

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Statement of loss and gain 损益表；损益计算表 Statement of operating expenses 营业费用表 Statement of operating revenues 营业收入表 Statement of profit and loss 损益表

Statement of receipts and disbursements收支表

Statement of receipts and disbursements and cash balance 现金收支及结存表 Statement of resources and liabilities 资产负债表 Statement of resources and obligation 资力负担表

Statement of selling and administrative expenses 销售及管理费用表 Statement of source and application of fund 资金来源运用表 Statement of sources and disposition of funds 资金来源运用表 Statement of surplus 盈馀表

Statement of the income and expenditure 收支一览表 Statement of working capital 运用资本表

Statement of working capital changes 运用资本变动表 Statement to customers 购货客户结单 Static ratio 表态比率 Static statement 表态表 Statistical account 统计帐户 Steam cost 蒸汽成本 Stock 股份；存货 Stock account 资本帐

Stock and bonds 股份及公司债 Stock bonus 股份红利 Stock book 存货簿

Stock card 存货卡（片）

Stock certificate 股票（同certificate of stock） Stock certificate book股票簿 Stock company股份公司

Stock control card存货统制卡（片） Stock debit notes 货物收入凭单 Stock dividend 股利 Stockholders 股东

Stockholders’ ledger 股东分户帐 Stock in trade 商品 Stock inventory 存货

Stock ledger 股东分户帐；存货分类帐

Stock on hand 存货；盘存；财产目录（同inventory） Stock register 股票登记簿

Stock requisition 领货单；领料单；领料申请书 Stock sheet 存货表 Stock split up 股份分割 Stock taking 盘存；清华

Stock transfer book 股份转让簿

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Stock turn 商品周转率 Stock warrants 认股权证 Stop payment 止付

Stopped check 止付支票

Stopping payment of check 止付支票 Storage; godown rent仓租；保管费 Store adjustments 材料调整 Store card 存料卡

Store imprested account 备用材料帐 Storekeeper 材料管理员

Storeroom expenses 货机费用

Stores inventory report 材料盘存；报告 Stores issued book 发出材料簿 Stores ledger 材料分类帐

Stores ledger clerk 材料簿记员

Stores ordered ledger 定购材料分类帐

Stores received and issued book 材料收发簿 Stores received book 收入材料簿 Stores rejected book 拒收材料簿

Stores requisition 领料单；领料申请书 Stores reserve 材料准备 Stores returned 退还材料

Straight bill of lading 不转让提单

Straight line method of amortization 直线摊销法 Stub 存根

Subagent 分支代理

Sub – company 附属公司

Sub – normal depreciation 低度折旧 Subordinated debts 附属债务 Sub – partners 附股合夥人

Sub – production order 局部制造通知单 Subscribed capital 已认股本

Subscribed capital stock 已认股本（同上条） Subscribers 认股人；（公司债）应募人 Subscription(s) 认股；认缴股款（公司债） Subscription book 认股簿；应募公司债簿 Subscription for shares 认股

Subscription installment book 分期认缴股款簿（指公司债款） Subscription ledger 认股分户帐；应募公司债分户帐 Subscription list 认股册

Subscription records认股记录 Subscription register 认股登记簿

Subscription to capital stock 认缴股款

Subscription accounts 补助帐户；明细帐户

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Subscription appropriation ledger 岁出预算明细分类帐 Subsidiary book 补助帐簿；明细帐簿 Subsidiary company 附属公司

Subsidiary corporation附属公司（同上条）

Subsidiary ledger 补助分类帐；明细分类帐；分户帐 Subsidiary ledger accounts 补助分类帐户

Subsidiary ledger for properties 财产明细分类帐 Subsidiary ledger record 补助记录；明细记录

Subsidiary revenue ledger 岁入补助（明细）分类帐 Subsidies; subsidy 津贴

Sum total, total amount, global amount 总数（总额） Summary account 窠总帐户

Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表 Summary of balance sheet changes 资产负债变动窠总表 Summary of cost of finished parts used 耗用零件窠总表 Summary of cost of finished products 制品成本窠总表 Summary of cost of goods sold 销货成本窠总表

Summary of cost of manufacturing expenses applied 已分配制造费用窠总表 Summary of cost of returned goods 退货成本窠总 Summary of materials consumed 用料窠总表 Summary of materials received 收料窠总表 Summary of materials returned 退料窠总表

Summary of scrap and spoiled materials 材料耗损窠总表 Summary of spoiled work 损坏工作窠总表

Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表 Summary sheet 窠总表

Summary statement 总表；窠总表

Summary statement of receipts and disbursements现金收支窠总表 Summary statement of receipt and expenditures 收支窠总表

Summary statement of resources and obligations 效力负担窠总表 Sundry 杂项

Sundry accounts 杂项帐户 Sundry assts 杂项资产

Sundry creditors 杂项债权人

Sundry creditors temporary deposits 暂时存款 Sundry customers (debtors) 杂项债务人 Sundry debtors temporary loans 暂记欠款

Sundry deposit with native banks, floating account 浮存 Superannuating fund 养老基金 Supercargo 上等货

Superfine quality 极上品

Superintendents’ office expense 监工部费用 Superior limit of exchange 汇兑最高限额 Supplemental bill 追加书

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Supplemental estimates 补充概算书 Supplementary account 补助项目 Supplementary budget 追加预算

Supplementary budget for annual receipts 追加岁入预算 Supplementary budget for expenditures 追加经费预算 Supplementary rate 增补（分配）率 Supplementary ratios 补充比率

Supporting schedules (statements) 附表 Surplus 盈馀；剩馀；公积

Surplus account 滚存款帐；盈馀帐

Surplus adjustment(s) account 盈馀调整帐 Surplus appropriation account 盈馀分拨帐 Surplus assets 剩馀资产 Surplus capital 盈馀资本 Surplus for the year 本年盈馀

Surplus from cancellation of stock 减股盈馀 Surplus from donated land 赠地盈馀 Surplus from donated stock 赠股盈馀 Surplus from donations 损赠盈馀

Surplus form forfeited stock 没收股本盈馀 Surplus from profits 营业盈馀

Surplus from property reappraisal 财产重估价盈馀 Surplus fund 盈馀资金；剩馀金

Surplus not for divide purposes 不派作股利的盈馀 Surplus on appreciation of capital assets 固定资产涨价 Surplus or deficit of annual receipts 岁入馀绌 Surplus – profit 剩馀利润 Surplus receipts 额外收入 Surplus reserve盈馀准备 Surplus section 盈馀之部 Surplus statement 盈馀表 Surrender value 保险积存金 Surtax 附加税 Surveyor 错定人

Suspense account暂记帐户；暂记帐 Suspense credits 暂记贷项；暂收款 Suspense debits 暂记借用；暂付款 Symbolizing system 标记制度 Synoptic 日记分类帐

Systematizer 会计制度设计家 System of accounts会计制度

System of automatic internal audit 内部自动审核制度 T:

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Tabular book 青工簿

Tabular (tabulated ledger 青工分类帐（意同Boston ledger） T – account 丁字式帐户（“T”式帐户） Taking inventory 盘存

Tally card 材料计算卡（盘点存货时用） Tangible assets 有形资产 Tangible value 有形资产价值 Tangible income 应付税收益 Tangible profit 应付税利润 Tangible year 课税年度 Taxes 税捐

Taxes accrued 应计捐税 Tax – free profit 免税利润

Tax on undistributed profit 未分利益税（即未分派利益应付的税） Technical form of profit and loss statement 技术式决算 Telegraphic transfer 电汇 Teller’s proof 出纳证验

Teller’s settlement book 出纳员清算簿 Temporary advances 暂记预支 Temporary association 暂时合夥 Temporary budget 假预算

Temporary investments 短期投资；临时投资 Temporary loans 暂时借款 Temporary payments 暂付款项

Temporary proprietoship accounts 暂记资本帐户 Temporary receipts 暂收款项 Ten – day reports 旬报

Tentative balance sheet 试资产负债表 Tenure of use 使用年限 Term bill 期票

Terms; condition of sale 买卖条件 Terms of payment 付款条件 Test audit 抽查

Testing expenses 试验费用 Tests 抽查

The law of the falling tendency of the rate of profit 利润率迤减律 Theoretical depreciation 理论折旧 The overhead 经常费；总开销 Three account system 三帐户制 Three parth draft 三名汇票 Throw – out次货 Time book 计时簿 Time deposit定期存款 Time draft 定期汇票

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Time loans 定期放款

Time poicy 限期水险保单 Time reports 计时报告表 Time wages 计时工资

Title of account 帐户帐户名称；会计科目 To check 核对 To collect 收帐

To close an account 结束帐户 To make out an account 开帐 To open an account 开立帐户 To operate on account 运用帐户 To pay off 付清 Tonnage 吨数 Top price 最高价

To reserve an entry 冲帐 To settle an account 结帐 To stop payment 止付

To strike off (write off) an entry 抹去帐项 Total amount 总计；总额 Total cost 总成本

Total depreciation 折旧总额

Total liabilities and net worth 负债总额及净值 Total loss 亏损总额 Total price 总价

Total profit and loss for the first period of this year (A. & L.) 本年上期总损益（共） Total profit and loss for the previous year (A & L) 去年全年总损益（共） Trade acceptance 商业承税汇票

Trade acceptance receivable 应收商业承总汇票 Trade accounts payable 应付客帐 Trade （trading）assets 营业资产 Trade bill 商业票据 Trade books 商业帐簿

Trade circular 商务布告书；营业传单 Trade cost system 营业成本制度 Trade creditors 购货客户 Trade debtors 销货客户 Trade discount 商业折扣 Tradeexpenses 营业费

Trade – in value 易新价值 Trade liabilities 购货债务 Trade procurator 商务代理人

Trading account 营业帐户；营业表

Trade and profit – and loss statement 损益表；损益计算表 Trading on equity 举债营业

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Trading profits 营业利益 Trading section 购销之部

Trading statement 购销表；销货表 Trasaction 会计事项

Transfer agent 转让登记代理人 Transfer book 过户册

Transfer charges 转让手续费 Transfer of names 过户 Transfer of shares 股单过户 Transfer labor 转移的人工 Transfer slip 转帐传票

Transfer vouchers 转帐传票；转帐凭单 Transshipment permit 转船准单 Transit insurance 运送保险 Transit trade 运输贸易 Transplacement 位数移调 Transportation 运输费

Transportation charges 运输费用 Transportation permit 转口准单 Transporsition 数字倒置 Traveler 旅行商

Traveling auditor旅行审计员 Traveling expenses 旅费

Treasurer 财务主任；出纳员 Treasury bonds 库存债券 Treasury check 公库存支票 Treasury stock 库存股份

Treasury stock surplus 库存股份盈馀 Trial 试算

Trial balance 试算表

Trial balance of balances 馀额试算表；差额试算表 Trial balance totals 总额试算表

Trial balance totals and balance 供不应求差额试算表 Trucking expenses 车运费用 True discount 实在贴现

True rate of interest 实际利率 Trust certificate 信托证书 Trust deposits 信托存证

Trustee in bankruptcy 破产管理人

Trustee’s (or receiver’s) cash account 管理人（清算人）现金帐户 Trust fund 信托基金 Trust receipts 信托收据

Turnover 周转；周转数；周转率

Turnover of accounts receivable 应收帐款周转数（率）

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Turnover of capital 资本之回转

Turnover of fixed assets 固定资产周转数（率） Turnover of inventories (stock) 存货周转数（率） Turnover of receivable 应收款项周转数（率）

Turnover of working capital 运用资本周转数（率） Turnover rate 周转率 Two party draft 双名汇票

Two – section income statement 两部式损益表

Two – to – one ratio “二对一”比率 U:

Ultimo 前月

Unabsorbed burden 未吸收负荷 Unabsorbed expenses 未吸收费用 Unabsorbed costs未吸收成本 Unabsorbed credits 未调整贷项 Unabsorbed debits 未调整借项 Unamortized discount 未摊销折让 Unmortized expenses 未摊销费用 Unapplied cash 未支配现金

Unapplied (manufacturing) expenses 未分配（制造）费用 Unapplied surplus 未定用途盈馀（剩馀额） Unappropriated balance 未支配馀额

Unappropriated estimated surplus 未支配预计剩馀额；未支配剩馀数 Unappropriated surplus 未支配盈馀 Uncalled capital 未催缴股本

Uncalled subscriptions 未催缴股款

Uncertified balance sheet 未经证明的资产负债表 Unclaimed dividend 未取股利 Unclaimed wages 未取工资 Uncollectible account 坏帐 Uncollectible notes 坏票

Uncommitted surplus 未支配盈馀 Uncommited construction 未完成建筑 Uncommitted contract 未完成契约 Uncontrollable costs 不能统制成本 Uncontrollable expenses 不能统制费用 Undated check 未注日期之支票 Undepreciated value 未折旧价值 Under – absorbed burden 少吸收负荷

Under – applied (manufacturing) expenses 少分配（制造）费用 Under – capitalization 资本过少；股本定额过小 Underfoot 少计总额 Understatement 少报

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Understock 存货过少 Undervaluation 计价过低

Underwriting 包销（指股份及债券的发行） Undeveloped property 未开发财产 Undistributed profit 未分利益 Undivided profit 未分利益 Undivided surplus 盈馀滚存 Undrawn profit 未提取利益 Unearned income 未获收益 Unearned profit 未获利润 Unearned surplus未赚得盈馀

Unencumbered balance 未支配馀额 Unexpired cost 未消逝成本 Unexpired expenses未消逝费用 Unexpired insurance 未过时保险费

Unextinguished discount on funded debt 未消减债款折扣 Funfilled orders 未发货定单

Unfinished work 未完成工作；未成品 Unfounded debts 非长期债务

Uniform cost system 统一成本制度 Uniform price method 统一价格法 Unimproved real estate 未改良不动产 Unendorsed check 未背书支票 Unissued capital stock 未发股本

Unissued mortgate bonds 未发抵押债券（公司债） Unissued check 未发股本 Unit cost 单位成本

Unit of account 计算之单位

Unit of value; standard unit of value 价格之单位 Unit price 单价

Unit procedure 单位法（指折旧） Unit profit 单位利益

Unlimited company 无限公司 Unlimited liability 无限责任 Unliquidated 未偿债权 Unloading; discharge 卸货 Unmatured debts 未到期债务 Unmortgaged assets 未抵押资产 Unpaid capital 未收股款 Unpaid stock 未付之支票 Unpaid dividend 未付股利 Unpaid expense 未付费用 Unpaid up capital 本缴股本 Unpledged assets 未出质资产

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Unproductive capital 不生产资本 Unproductive labor 不生产人工

Unproductive wages 不生产工资（意同上条） Unrealized profits 未实现利益 Unreserved surplus 未保留盈馀 Unsecured accounts 无担保帐项 Unsecured creditors 无担保债权人 Unsecured liabilities 无担保负债

Unsubscribed capital stock account 未认股本帐 Unage of trade; commercial 商业惯例 Use capital 使用资本

Useful life 有用年限；有用寿命 Usual discount 普通折扣 Usual terms 普通条件 V:

Valuation 计价；估值

Valuation account(s) 资产计价帐（折旧准备帐、呆帐准备帐） Valuation allowances 备低计价 Valuation reserve 计价准备 Value 价值

Valued policy 定额水险保单 Variable budget 可变动预算 Variable capital 可变资本

Variable cost 可变费用；可变成本 Variable expenses 可变动费用

Variable standard 可变动标准（定额） Variance 差异 Variation 差异

Variation from standard cost 标准成本核算差异 Vendee 买主
Vendor 卖主 Vendor’ account 卖主帐

Venture account 短期投机买卖帐（同adventure account） Verification by “tests and sruting” 抽查检证 Verification of account 核对帐目

Verification of footings and postings 总计及过帐的检证

Verification of outstandings by correspondence 欠款的通函检证 Vertical comb ination 纵式合并

Vested proprietorship (capital) 投入资本 Volumes of production 生产额

Vostro accounts 来帐（同loro account） Voucher(s) 收据；传票 Voucher check 凭单支票

Couchered invoice 已核准发票

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Voucher payable account 付款凭单帐户 Voucher register 应付凭单登记簿 Vouchers index 凭单索引 Vouchers payable 应付凭单

Vouchers payable register 付款凭单登记簿 Voucher system （付款）凭单制度 W:

Wage rate 工资率

Wages allocation sheet 工资分配表 Wages and salaries books 薪金帐 Wages book 工资簿 Wages sheet 工资表

Wages summary 工资窠总表 Want slips 缺货单

Warehouse receipts仓单

Warehousing entry 入仓证书 Warrant 仓单

Warrants 认股权证；支付命令 Warrants payable 应付支付命令 Waste 耗费；废料 Waste book 草簿 Waste material 废料 Wasting assets 迤耗资产

Watered stock 挽水股（指价值不实的股份） Wear and tear 耗损 Weekly reports 周报

Weighted averages 加权平均数

Weighted averages method 加权平均法（指存货的计价） Welfare department expense 福利部费用 Wholesale 批发

Wholesale house; Wholesale firm 批发店

Wholesale merchant; Wholesale dealer; Wholesale 批发商人 Wholesale price 批发价

Wholesale trade; Wholesale business 批发生意 Winding – up 清理

Withdrawals 提款；退股；退夥 Working assets 运用资产 Working capital 运用资本

Working capital deficit 运用资本短绌数 Working capital fund 流转转资金

Working capital reserve 运用资本准备 Working expenses 营业费用 Working fund 周转金

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Working liabilities 营运负债 Working partner 执行业务股东

Working sheet 计算表；结帐计算表 Work in process 在程工作；在制品

Work in process inventory 在程工作盘存；在制品盘存 Workmen’s compensation 工人恤养金 Wor order 工作通知单

Work – order ledger 工作通知单分类帐 Worksheet 计算表

Work sheet for distribution 分配计算表 Work ticket 工作单 Worseness 劣等品位 Worth 值

Write – down 减记（价值）

Write – off 销记（指帐项的销记） Write – up增记（价值）

Writing – off process 销除法 Y:

Year 年度

Yield 收益；出产

Yield rate 生利率（指股票债券所生利益率）

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