翻译行业术语translation company 翻译 fanyi fy 翻译公司 翻译软件 翻译词典 翻译技术 翻译服务 翻译公司 021-68862395 广州翻译公司 翻译应用 英语 英语研究 英语应用 英语学习 英语词典 英语软件 英语培训 英语考试 托福 雅思 GRE GMAT 北京翻译公司 研究生 背单词 英语学习软件 钱塘江 Syr Darya 锡尔河 tin ore 锡矿 Ceylon 锡兰 skeleton mountains 骸骨山地 Yalu | Yalu River 鸭绿江 Chien 黔江 deep lake 龙潭 Kueishan [Taiwan] 龟山岛[台] fissure | earthquake fissure 龟裂 beach ridge 滨堤 flint 燧石 phosphorous 磷矿 longitudinal valley 纵谷 Pangaea 联合古陆 fold 褶皱 | 褶曲 caldera lake 锅状火口湖 clay 黏土 faulting 断裂 fault shoreline 断层海岸 fault scarp 断层崖 waterfall 瀑布 Dnieper 聂伯河 Saskatchewan 萨克其万河 Salado 萨拉多河 Sayenling 萨彦岭 Salween 萨尔温江 transform fault 转换断层 wolframite 钨矿 emerged shoreline 离水海岸 Oerhchissu 额尔济斯河 Ochina 额济纳河 pebble 鹅卵石 Lop Nor 罗布泊湖 Zambezi River 赞比西河 coastal waters 边海 peripheral downwarping 边缘下降拗折作用 marginal complex zone 边缘复杂构造带 Chingpo 镜泊湖 precipice 悬崖 Lantsang 澜沧江 mine 矿 mineral spring 矿泉 mineral soil 矿质土 gravel 砾 Superior 苏必略湖 | 上湖 Suez Canal 苏伊士运河 Sumatra 苏门答腊 stalactite 钟乳石 salt water 咸水 lagoon 咸水湖 | 礁湖 | 泻湖 Lanyang Plain [Taiwan] 兰阳平原[台] Lanyang [Taiwan] 兰阳溪 Orchid Island | Lan Island | Hungto Island [Taiwan] 兰屿 | 红头屿[台] iron ore 铁矿 salt 盐 salt dome 盐丘 salt plug 盐栓 bay mouth sand-bar 湾口沙洲 Luan 滦河 diamond 钻石 Yu River 郁江 Chiunglai 邛徕山 molybdenum 钼矿 cloud 云 thunder 雷 hail 雹 eclipse 蚀 front 锋 frost 霜 snow pellets | soft hail | graupel 霰 dew 露 haze 霭 Saturn 土星 gale | fresh gale 大风 atmosphere 大气 very rough seas 大浪 moderate seas 小浪 rough seas 中浪 revolution 公转 celestial body 天体 space 太空 the sun 太阳 corona 日冕 solar eclipse 日蚀 prominence 日珥 lunar eclipse 月蚀 Jupiter | Jove 木星 Mercury 水星 Mars 火星 principal star | lucida star 主星 north wind 北风 very high seas 巨浪 altitude 平纬 umbra 本影 welcome rain 甘霖 light-year 光年 spectrum 光谱 total eclipse 全蚀 icicle 冰柱 freezing point 冰点 the earth 地球 universe 宇宙 rotation 自转 chromosphere 色球 planet 行星 west wind 西风 cold front 冷锋 blue sky with scattered clouds 快晴 storm 狂风 monster waves | extremely high seas 狂涛 cirrus | cirrus cloud 卷云 moderate breeze 和风 scorching heat 炎热 Venus 金星 precipitation | rainfall 雨量 nimbus | nimbus cloud 雨云 star | fixed star 恒星 constant wind 恒风 nebula 星云 cluster | star cluster 星团 orbit 轨道 wind scale 风级 eye | eye of a storm 风眼 equation of time 时差 cyclone 气旋 air temperature 气温 air mass 气团 barometric pressure 气压 drifting cloud 浮云 strong gale 烈风 gusty wind | near gale 疾风 headwind 逆风 lightning | lightning flash 闪电 shower 阵雨 dryness | aridity 乾燥 partial eclipse 偏蚀 strong breeze 强风 high seas 强浪 comet 彗星 rainbow 彩虹 fresh breeze 清风 light seas 细浪 light air 软风 acolyte 陪星 be chilly 寒冷 sunny day 晴天 calm 无风 to freeze | be icing 结冰 Fahrenheit 华氏 parallax 视差 cloud layer 云片 favorable wind 顺风 celestial longitude 黄经 celestial latitude 黄纬 black hole | collapsar 黑洞 microwave | quiet billow | ripple | wavelet 微波 breeze | gentle breeze 微风 smooth | smooth wavelets 微浪 warm front 暖锋 polar front 极锋 precession | precession of the equinoxes 岁差 humidity 湿度 temperature 温度 thunder clap 雷鸣 hail stone 雹石 zero 零度 Milky Way | Galaxy 银河 galactic longitude 银经 galactic equator 银道 galactic latitude 银纬 stratus | stratus cloud 层云 violent storm 暴风 heat wave 热浪 frontal edge 锋面 cumulus | cumulus cloud 积云 light clouds 薄云 hurricane 飓风 centigrade | Celsius 摄氏 meridian 子午圈 reverse trade wind 反信风 reversing layer 反逆层 Uranus 天王星 planetarium 天象仪 solar day 太阳日 solar year 太阳年 solar system 太阳系 universal time | Greenwich Time 世界时 world calendar 世界历 aurora borealis | northern lights 北极光 Polaris 北极星 astrology 占星学 local star cloud 本星云 horizon 地平线 local rains | relief rains 地形雨 feathery cloud 羽状云 color index 色指数 northwester 西北风 southwester 西南风 low-pressure 低气压 equatorial front 赤道锋 northeaster 东北风 southeaster 东南风 wavy cloud | wavy cumulus cloud 波状云 perihelion 近日点 perigee 近地点 proxima 毗邻星 shower of meteor 流星雨 Pluto 冥王星 Neptune 海王星 rain cloud 阵雨云 high-pressure 高气压 fictitious sun 假太阳 fictitious planet 假行星 supernova 超新星 intermittent rain 间歇雨 scudding cloud 碎雨云 thunder cloud 雷雨云 ionosphere 电离层 aphelion 远日点 standard time 标准时 line cloud 线状云 convergence zone 辐合带 cloud break 断层云 spectrum-luminosity diagram 谱光图 continental climate 大陆气候 asteroid belt 小行星带 mountain climate 山地气候 astronomical unit 天文单位 weather forecast 天气预报 solar flare 太阳闪焰 sunspot 太阳黑子 extragalactic systems 外银河系 local group of galaxies 本宇宙群 normal spirals 正型旋涡 desert climate 沙漠气候 monsoon climate 季风气候 northeast trades | northeast trades winds 东北信风 coastal climate 沿海气候 damp climate 苔原气候 marine climate 海洋气候 littoral climate 海滨气候 highland climate 高地气候 plateau climate 高原气候 spiral nebula 旋涡星云 globular cluster 球状星团 forest climate 森林气候 changeable wind 无定向风 damp spring weather 黄梅天气 zodiacal constellation 黄道星座 polar climate 极地气候 downpour 滂沱大雨 humid climate 湿润气候 temperate climate 温带气候 subzero 零度以下 galactic nebula | the galactic nebula 银河星云 galactic cluster | cluster of galaxies 银河星团 typhoon warning 台风警报 humid weather 潮湿天气 tropical climate 热带气候 intertropical front 热带间锋 fog | dense fog 雾 | 浓雾 diffuse nebula 弥漫星云 [Latin] Triangulum [Tri] | Triangle 三角星座 [Latin] Canis Major [CMa] | Big Dog 大犬星座 [Latin] Ursa Major [UMa] | Big Bear 大熊星座 [Latin] Canis Minor [CMi] | Little Dog 小犬星座 [Latin] Equuleus [Equ] | Little Horse 小马星座 [Latin] Leo Minor [LMi] | Little Lion 小狮星座 [Latin] Ursa Minor [UMi] | Little Bear 小熊星座 [Latin] Mensa [Men] | Table | Table Mountain 山案星座 [Latin] Lepus [Lep] | Hare 天兔星座 [Latin] Sirius | Dog Star 天狼星座 [Latin] Libra [Lib] | Scales 天秤星座 [Latin] Lyra [Lyr] | Harp 天琴星座 [Latin] Sagitta [Sge] | Arrow 天箭星座 [Latin] Ara [Ara] | Altar 天坛星座 [Latin] Apus [Aps] | Bird of Paradise 天燕星座 [Latin] Lynx [Lyn] 天猫星座 [Latin] Draco [Dra] | Dragon 天龙星座 [Latin] Columba [Col] | Dove 天鸽星座 [Latin] Cygnus [Cyg] | Swan 天鹅星座 [Latin] Scorpius [Sco] | Scorpion 天蝎星座 [Latin] Fornax [For] | Furnace 天炉星座 [Latin] Grus [Gru] | Crane 天鹤星座 [Latin] Aquila [Agl] | Eagle 天鹰星座 [Latin] Pavo [Pav] | Peacock 孔雀星座 [Latin] Hydrus [Hyi] | Sea Serpent 水蛇星座 [Latin] Andromeda [And] 仙女星座 [Latin] Cepheus [Cep] 仙王星座 [Latin] Cassiopeia [Cas] 仙后星座 [Latin] Corona Borealis [CrB] | Northern Crown 北冕星座 [Latin] Serpens [Ser] | Serpent 巨蛇星座 [Latin] Crater [Crt] | Cup 巨爵星座 [Latin] Cancer [Cnc] | Crab 巨蟹星座 [Latin] Sculptor [Scl] 玉夫星座 [Latin] Aries [Ari] | Ram 白羊星座 [Latin] Coma Berenices [Com] | Berenice's Hair 后发星座 [Latin] Tucana | Toucan 杜鹃星座 [Latin] Hercules [Her] 武仙星座 [Latin] Eridanus [Eri] | River Eridanus 波江星座 [Latin] Bootes [Boo] | Herdsman 牧夫星座 [Latin] Vulpecula [Vul] | Little Fox 狐狸星座 [Latin] Taurus [Tau] | Bull 金牛星座 [Latin] Hydra [Hya] | Water Monster 长蛇星座 [Latin] Corona Australis [CrA] | Southern Crown 南冕星座 [Latin] Piscis Austrinus [PsA] | Southern Fish 南鱼星座 [Latin] Octans [Oct] | Octant 南极星座 [Latin] Scutum [Sct] | Shield 盾牌星座 [Latin] Perseus [Per] 英仙星座 [Latin] Pegasus [Peg] | Winged Horse 飞马星座 [Latin] Volans [Vol] | Flying Fish 飞鱼星座 [Latin] Antlia [Ant] | Pump 唧筒星座 [Latin] Horologium [Hor] | Clock 时钟星座 [Latin] Delphinus [Del] | Dolphin 海豚星座 [Latin] Corvus [Crv] | Crow 乌鸦星座 [Latin] Norma [Nor] | Level | Square 矩尺星座 [Latin] Lupus [Lup] | Wolf 豺狼星座 [Latin] Auriga [Aur] | Charioteer 御夫星座 [Latin] Vela [Vel] | Ship's Sails 船帆星座 [Latin] Puppis [Pup] | Ship's Stern 船尾星座 [Latin] Carina [Car] | Ship's Keel 船底星座 [Latin] Virgo [Vir] | Virgin 处女星座 [Latin] Ophiuchus [Oph] | Serpent Bearer 蛇夫星座 [Latin] Camelopardalis [Cam] | Giraffe 鹿豹星座 [Latin] Pictor [Pic] | Easel 画架星座 [Latin] Circinus [Cir] | Compass 圆规星座 [Latin] Leo [Leo] | Lion 狮子星座 [Latin] Reticulum [Ret] | Net 网罟星座 [Latin] Musca [Mus] | Fly 苍蝇星座 [Latin] Phoenix [Phe] 凤凰星座 [Latin] Dorado [Dor] | Swordfish 剑鱼星座 [Latin] Caelum [Cae] | Chisel 雕具星座 [Latin] Orion [Ori] 猎户星座 [Latin] Canes Venatici [CVn] | Hunting Dogs 猎犬星座 [Latin] Gemini [Gem] | Twins 双子星座 [Latin] Pisces [Psc] | Fishes 双鱼星座 [Latin] Pyxis [Pyx] | Ship's Compass 罗盘星座 [Latin] Lacerta [Lac] | Lizard 蝎虎星座 [Latin] Cetus [Cet] | Whale 鲸鱼星座 [Latin] Monoceros [Mon] | Unicorn 麒麟星座 [Latin] Aquarius [Agr] | Water Bearer 宝瓶星座 [Latin] Microscopium [Mic] | Microscope 显微镜星座 [Latin] Sextans [Sex] | Sextant 六分仪星座 [Latin] Centaurus [Cen] | Centaur 半人马星座 [Latin] Indus [Ind] | Indian 印地安星座 [Latin] Crux [Cru] | Southern Cross 南十字星座 [Latin] Triangulum Australe [TrA] 南三角星座 [Latin] Telescopium | Telescope 望远镜星座 Pacific polar front 太平洋极锋 Apollo Program 太阳神计划 mean solar noon 平均太阳午 mean solar day 平均太阳日 mean time | mean solar time 平均太阳时 azimuth 平经 | 方位 local mean time 地方平均时 planetary nebula 行星状星云 sub-tropical climate 亚热带气候 meteor | shooting star 流星 | 陨星 severe weather | bad weather 恶劣的天气 radio star 无线电波星 signs of the zodiac 黄道十二宫 mesothermal climate 中温湿润气候 winter solstice 冬至 | 冬至点 winter monsoon climate 冬季季风气候 photon 光子 | 光量子 interplanetary distance 行星间的距离 squall 风暴 | 小暴风 trade winds 信风 | 贸易风 vernal equinox 春分 | 春分点 autumnal equinox 秋分 | 秋分点 summer solstice 夏至 | 夏至点 humid microthermal climate 凉温湿润气候 Eastern China subarctic front 华东副冰洋锋 temperate desert climate 温带沙漠气候 temperate grassy climate 温带草原气候 temperate arid climate 温带乾燥气候 tropical rainy climate 热带多雨气候 tropical monsoon climate 热带季风气候 tropical marine climate 热带海洋气候 treacherous weather 靠不住的天气 monsoon rains 气旋雨[季节性] sub-tropical humid climate 副热带湿润气候 radio telescope 无线电波望远镜 North-China step climate 华北草原型气候 observatory | astronomical observatory 观测台 | 天文台 monsoon savannah climate 季风疏林草原气候 sub-tropical dry climate 副热带冬季乾旱气候 Dipper | Big Dipper 大北斗 | 大北斗七星 Little Dipper 小北斗 | 小北斗七星 strong wind signal 强风信号 | 暴风信号 mist | thin fog 薄雾[能见度一公里] [Latin] Capricornus [Cap] | Goat 摩羯星座 | 山羊星座 [Latin] Sagittarius [Sgr] | Archer 人马星座 | 射手星座 cosmic year 宇宙年[约等于两亿年] proper motion 自行[天体之固有运动] asteroid | asteroids 小行星[在火星与木星之间] radio astronomy 无线电波天文学 | 辐射天文学 cardinal points 基本方位[即东、西、南、北] photosphere 光球[包被太阳周围的白热气体] general deduction 一般减免 grade B vehicle tax 乙种车辆税 double tariff 二重税 poll tax | head tax 人头税 | 国民税 harbor tax 入港税 | 港埠税 triple tariff 三重税 performance tax 上演捐 land value increment tax 土地增值税 factory tax 工厂税 real estate tax | nonmoveable property tax 不动产税 | 固定资产税 intermediate tariff 中间税 tithe 什一税 apportioned tax 分摊税 household tax 户税 business value-added tax 加值税[加值型营业税] municipal inhabitant tax 市民税 farm tax 田赋 land tax collected in kind 田赋征实 grade A vehicle tax 甲种车辆税 declaration 申报书 revenue stamp 印花 stamp-duty | stamp-tax 印花税 local tax 地方税 land value tax 地价税 multiple tariff 多重税 tax collecting 收税 toll bar | toll station 收税闸口 dutiable items 有税物 homeowner's tax 自宅税 assessment | tax assessment 估税 assessor | tax assessor 估税员 duty-free items 免税物 interest tax 利息税 profits tax 利得税 improvement tax 改良税 confiscated goods 没收货物 | 充公货物 defense tax 防卫捐 conventional tariff 协定税则 requisition for food 征粮 housing tax 房屋税 | 房捐税 income-tax form | income-tax return 所得税申报书 countervailing duty 抵销关税 service tax 服务税 corporate income tax 法人所得税 direct tax 直接税 surtax | supplementary tax 附加税 bonded warehouse 保税仓库 bonded goods 保税货 protection tariff 堡关税 deed tax 契税 to lose tax revenue [through smuggling] 政府税收减少 circulation tax 流通税 nuisance tax 苛捐 personal deduction 个人减免 entertainment tax 娱乐税 occupancy tax | bed tax 旅馆营业税 particular deduction 特殊减免 special business tax 特种营业税 to pay tax 纳税 taxpayer 纳税人 obligation to pay tax 纳税义务 property tax 财产税 tax rebate | tax return 退税 tax evasion 逃税 | 漏税 tax dodger | tax evader 逃税人 anchorage tax 停泊税 personal estate tax | moveable property tax 动产税 national land tax 国有土地税 authorized tariff 国定税则 excise tax 国产税 | 消费税 national tax 国税 frontier tax 国境税 luxury tax 奢侈品税 slaughter tax 屠宰税 specific duty 从量税 ad valorem duty [in proportion to the value] 从价税 | 按值税 education tax 教育捐 unified taxation code 统一编号 regressive taxation 累减税 progressive taxation 累进税 tonnage tax 船舶载重税 commodity tax 货物税 toll 通行税 troop entertainment funds [derived from taxes] 劳军捐 single tariff 单一税 tax return 报税单 forestry income tax 森林所得税 harbor-labor tax 港工税 abatement | tax abatement 减免 permit tax | license tax 牌照税 | 执照税 tax collector | excise man 税吏 | 收税官 tax collection 税收 tax system 税制 tax staff | tax agent 税务人员 revenue officer [handles smuggled goods] 税务缉私员 tax rate 税率 false declaration 虚报税额 false tax 虚税 import duty | import tax 进口税 indirect tax 间接税 alcohol & tobacco tax 烟酒税 land premium 补地价 capital levy 资本课税 excess profits tax 过份利得税 retail excise 零售税 real tax 实税 smuggled goods 漏税货 | 走私货 banquet tax 筵席捐 uniform income tax 综合所得税 advertising tax 广告税 pier tax 码头税 to seize smuggled goods | to arrest smugglers 缉私 compound duty 复合税 highway maintenance tax 养路税 legacy tax | inheritance duty 遗产税 probate tax | probate duty 遗嘱认证税 to inspect 检查 business profits tax | business income tax 营利事业所得税 business tax | sales tax 营业税 | 交易税 immunity from taxes | exemption from taxes 豁免 transit tax 转口税 shifting tax 转嫁税 likin [tax of China] 厘金 | 厘金税[中国] miscellaneous tax 杂税 tax receipt 缴税收据 to pay a fine 缴罚款 capital gains tax 证券交易所得税 customs barrier 关卡 tariff | customs duty 关税 internal tax | inland tax 关税以外一切税收 | 国内税 tariff autonomy 关税自主 back taxes 关税退税 mine tax | mining claim tax 矿区税 mining tax 矿业税 brewery tax 酿酒税 | 酿造税 salt tax 盐税 T-account Ｔ字形帐 primary unit 一级单位 general principles and conditions 一般原理原则 general accounting 一般会计 secondary unit 二级单位 personal account 人名帐户 decimal system 十进制 decimal numeration 十进法 tertiary unit 三级单位 three-part form 三联单 next fiscal year 下年度 last fiscal year 上年度 old balance 上期结余 mass production 大量生产 education subsidy for dependents 子女教育补助费 petty pawnbroker 小押 sub-total | sub-footing 小结 decimal 小数 decimal place 小数位 decimal point 小数点 daily work report 工作日报 work sheet 工作底稿 daily time report 工时日报 industrial accounting 工业会计 wage sheet | payroll 工资表 | 工资单 factory 工厂 factory equipment 工厂设备 factory accounting 工厂会计 factory maintenance expense 工厂维护费 applied cost 已分配成本 applied expense 已分配费用 inactive account | dormant account 不活动帐 real estate | immovable property 不动产 inadequacy 不敷用 deficiency advance | budgetary deficiency advance 不敷预算垫款 bonus for not taking a leave of absence 不请假奖金 | 全勤奖金 obsolete 不适用的 middle man 中人 public expenditure 公用经费 bank rate 公定利率 | 银行利率 treasury overdraft 公库透支 public funds 公款 official expenses 公费 open account 公开帐户 surplus 公积金 branch office account 分公司往来 job order cost 分批成本 process cost 分步成本 allocation 分配[经费、收入等] amortization | amortisation 分期偿还 | 分期注销费用 sub-budget 分预算 to record | to journalize 分录 classification 分类 ledger 分类帐 | 总帐 ledger account 分类帐户 tabulated ledger | special columnar journal 分栏分类帐 columnar journal 分栏日记帐 apportioned cost 分摊成本 pay warrant 支付命令 payment voucher | disbursement voucher 支出凭单 | 支出传票 check book | cheque book 支票簿 printing & stationery 文具印刷 daily interest 日息 journal 日记簿 daily report 日报 calendar year 日历年度 monthly allotment 月份分配数 monthly balance sheet 月计表 monthly report 月报 monthly closing 月结 comparative statement 比较表 gross profit | profit interest 毛利 gross loss 毛损 water & electricity fees 水电费 prime cost 主要成本 main schedule 主要附表 main account book 主要帐簿 accountants & statisticians 主计人员 chief comptroller 主计主任 accounting & statistical statutes 主计法规 comptroller 主计长 previous fiscal years 以前年度 substitute voucher 代用传票 agent receipt 代收款 substitute 代替品 outward documentary bills 出口押汇 lender 出借人 cashier 出纳 overtime wages | overtime earnings 加工工资 conversion cost 加工成本 processing charges | handling charges 加工费 pay raise 加薪 wages for piecework 包工工资 half-yearly closing 半年决算 semi-annual 半年度 semifixed cost 半固定成本 semi-processed goods 半制品 | 在制品 half-pay 半薪 semivariable cost 半变动成本 reliable account 可靠帐 to round off a decimal 四舍五入 market price 市价 average revenue 平均收益 average unit cost 平均单位成本 total for this month 本月合计 current fiscal year 本年度 net profit for the current year 本年纯益 principal 本金[放利息的] profit & loss for this period 本期损益 undistributed profit 未分配利益 undistributed surplus 未分配盈余 outstanding debt 未付债务 collections receivable for customers 未收代收款 unused fund 未动用资金 outstanding account 未偿贷款 | 未清帐款 outstanding entry 未达帐 outstanding balance 未达余额 unalloted appropriation 未拨分配数 official receipt 正式收据 normal depreciation 正常折旧 permanent assets 永久性资产 birth subsidy 生育补助 living expenses 生活费 living subsidy 生活补助 production power 生产力 cost of production 生产成本 production line 生产线 personnel expenditure 用人费 implements 用具 material expenditure 用物费 inventory of supplies 用品盘存 bill for materials used 用料单 alternative cost 交替成本 | 替换成本 entertainment expense 交际费 meals | mess 伙食 first in first out [FIFO] 先进先出法 | 先购先售法 redistributed cost 再分配成本 reprocessing cost 再加工成本 reproduction 再生产 to itemize 列单 extra pay for hazardous duty 危险勤务加给 general expenses 各项费用 reserves 各项准备 roster 名册 consolidated statement 合并计算表 partnership agreement 合股契约 partnership accounting 合股会计 partnership 合伙 local expenditure 地方费 estate income | landed property income 地产收益 columnar system 多栏式 guarantee deposits & margins received 存入保证金 guarantee deposits & margins paid 存出保证金 due from banks 存放同业 "bin" card 存料卡 inventory list 存货目录 loss from reduced price of stock 存货跌价损失 stock book 存货簿 deposit 存款 | 押金 stockpile 存积[原料及必需品的] household allowance 安家费 annual closing 年度决算 annual balance sheet 年终结算表 annual report 年报 bonus for long years of service 年资加俸 cost | basic cost 成本 cost ledger 成本分类帐 cost statement 成本计算表 cost accounting 成本会计 to deduct wages 扣工资 to deduct a loan 扣借支 to subtract | to deduct 扣除 revenue item 收入项目 revenue voucher 收入传票 expenses and receipts 收支 expenses and receipts in balance 收支相抵 statement of revenue & expenditures 收支对照表 report of materials received 收料报告 commission for collection 收帐佣金 receipt 收据 ten-day report 旬报 tangible capital 有形资本 rice commutation 米代金 cost of marketing 行销成本 estimated inventory 估计存货 appraisal | estimate | quotation 估价单 commission income 佣金收入 interest 利息 interest earnings 利息收入 interest account 利息帐户 profit | income 利益 | 收入 profit-sharing 利益分配 accounting assistant 助理会计 balance in our favour 我方受益余额 depletion 折耗 discount 折价 depreciation rate 折旧率 depreciation allowance 折旧额 investment 投资 property improvement revenue 改建准备费 supplies ledger 材料分类帐 material handling expenses 材料管理费 material inventory 材料盘存 per diem [daily subsidy] 每日出差费 daily statement of account 每日对帐单 final statement 决算 | 决算表 final financial statement 决算法 final report 决算书 to reverse an entry 冲帐 minus figure [be in the red] 赤字 transportation expenses 车马费 | 交通费 service life 使用年限 | 使用寿命 other expenses 其他支出 other income 其他收入 due date 到息日 matured liabilities 到期负债 agreement year 协定年度 fixed cost 固定成本 fixed liabilities 固定负债 fixed assets 固定资产 fixed securities 固定证券 imprest cash | imprest fund 定额零用金 bottom price | lowest price 底价 base pay 底薪 moratorium [by government order] 延期偿付 to default on interest 延滞利息 current accounts 往来帐户 nostro account 往帐 land & building property | real estate 房地产 building equipment 房屋设备 housing subsidy 房租津贴 to take over securities 承受押品 brought forward [b/f] 承前页 consignee 承销人 consignment list 承销清单 to strike off an entry 抹去帐项 pawner | pawnor 押物人 collateral securities 抵押证券 setoff | to cancel 抵销 demolition 拆毁 subsidiary ledger 明细分类帐 | 辅助分类帐 subsidiary account items 明细帐科目 legal reserve 法定公积 statutory tax-free allowance 法定免税额 supplies 物料 | 用品 direct labor 直接人工 direct cost 直接成本 blank line 空行 blank page 空页 dividend 股利 stockholder ledger 股东分类帐 to balance an account 轧平帐户 to cover position 轧平头寸 to offset balance 轧差 additional expense 附加费用 supporting statement 附表 bylaw 附则 cum coupon 附息票 subsidiary unit accounting 附属单位会计 subsidiary agency 附属机关 extraordinary expenses 非常支出 extraordinary income 非常收入 non-taxable income 非税收入 custodian 保管人 safe-deposit inventory 保管寄存品 underwriting account 保险帐户 guarantor 保证人 risk loan 冒险贷款 profit & loss for the prior period 前期损益 publicity expenses 宣传费 customer's account | customer's accounts 客户帐 unfair treatment 待遇不平 meager treatment 待遇菲薄 good treatment 待遇优厚 last in first out [LIFO] 后进先出法 | 后购先售法 piecework wage 按劳计酬 | 按件计酬 commanding officer's subsidy 指挥官津贴 government expenditure 政府支出 government deficit 政府赤字 governmental accounting 政府会计 government agency 政府机关 details for execution of plan 施行细则 journal account 流水帐 to divert for other use 流用 current liabilities 流动负债 current assets 流动资产 subsidy 津贴 flexible code 活动编号 appropriation of profit & loss 盈亏拨补 mutual nullification | mutual offset 相互抵销 | 相互取消 account item symbol 科目符号 account code | account number 科目编号 bonus 红利 to issue food on ration 计口授粮 liabilities & net worth 负债及净值 total liabilities 负债总额 obligation 负担 military expenditure 军费 replacement cost 重置成本 replacement reserve 重置准备 price ceiling 限价 face value 面值 flight subsidy 飞行加给 foodstuffs commutation 食物代金 food subsidy 食物津贴 borrower 借户 debit side 借方 debit balance 借差 the principles of debit & credit 借贷法则 loan 借贷金 | 贷金 carrying the debit or credit balance 借贷转结 certificate of indebtedness 借据 equipment for repairs 修理设备 warehouse 仓库 shrinkage 仓耗 plural salaries [income from more than one job] 兼薪 blocked fund 冻结资金 frozen assets 冻结资产 to eliminate 剔除 original cost 原始成本 original account book 原始帐簿 original document | original bill 原始单据 raw materials 原料 raw materials ledger 原料分类帐 material cost 原料成本 advance to employees 员工借支 employee benefits 员工福利 balance 差额 | 余额 cash statement 库存表 cash on hand 库存现金 traveling expenses 旅费 final budget | authorized budget 核定预算 to check the accounts 核对帐户 to verify a statement 核对清单 to consume 消耗 extraneous charges 特支费 special reserve 特别公积 special account 特别帐户 extraordinary part 特殊部门 special fund 特种基金 special revenue tax 特赋 net income | net profit 纯收益 ledger clerk 记帐员 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