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 除息票 usury 高利贷 loss from work stoppage 停业损失 estimated budget 假预算 moveables | personal estate 动产 to conceal 匿存 merchandise account 商品帐户 merchandise inventory 商品盘存 national budget 国家预算 national treasury laws 国库法 fund 基金 marriage & death subsidy 婚丧补助 consignment book 寄销簿 special deposits account 专户存款 account 帐户 book value 帐面价值 book inventory | continual inventory 帐面盘存 | 永续盘存 ad valorem [in proportion to the value] 从价 | 按值 auxiliary schedule 从属附表 alms | charity 救济金 education subsidy | children's education subsidy 教育补助费 liquidation account agreement 清算帐户协定 complex terms 混合交易 | 复杂交易 mixed basis 混合基础 net payment 净支额 net weight 净重 net balance 净差额 net loss 净损 net price 净价 cash payment record 现金支出日记簿 cash record | cash book 现金日记簿 | 现金帐簿 statement of cash receipts & disbursements 现金出纳表 cash terms 现金交易 cash receipt record 现金收入日记簿 cash account 现金帐户 cash sale 现销 cash purchase 现购 capacity 产量 dependents' livelihood subsidy 眷属津贴 note-book 票据簿 uniform accounts classification 统一科目 uniform receipts & disbursement method 统收统支 controlling account 统制帐 accumulation schedule 累积表 accumulated surplus 累积盈余 be disallowed 被剔除 accumulated total 连前累计 to compile a register 造册 overdrawn account | overdraft 透支帐目 furniture & fixtures 家具装修 reserve for bad debts 备抵坏帐 memorandum account 备查帐 memorandum book 备查簿 residual value 剩余价值 labor cost 劳工成本 single-entry bookkeeping 单式簿记 unit cost 单位成本 unit accounting 单位会计 statement 报表 to report one's expenses 报销 to raise wages 提高工资 expenses for refining 提炼费用 replacement | trade-in 换新 general journal 普通日记簿 | 一般日记簿 final inventory 期末存货 beginning inventory | opening inventory 期初存货 junk value 残料价值 to lower wages 减低工资 mark-down 减价 no interest 无利息 intangible capital 无形资本 intangible assets 无形资产 passive debt | non-interest loan 无息债务 nil [bank account empty] 无数字 register 登记簿 to enter account | to post account 登帐 | 过帐 materials issued 发料 short-term bond 短期债券 taxes 税款 account balance 结平 to close the account 结帐 closing entries 结帐分录 closing date | the end of accounting period 结帐日 footing | total 结数 | 结算 to carry forward | to carry over 结转 inflated profit | overstated profit 虚抬利益 nominal account 虚帐 | 虚帐户 to blow up the price of a purchase in order to make profit 虚报购价,从中揩油 fictitious capital 虚构资本 fallacious deferred charge 虚递延借项 bills discounted and remittance bought 贴现及买汇 expense account 费用帐户 expense item 费用项目 balance in your favour 贵方受益余额 credit side 贷方 credit balance 贷差 credit [Cr.] 贷记 loan fund 贷款资金 to exceed the budget 超出预算 depreciation 跌价 | 折旧 inward documentary bills 进口押汇 purchase ledger 进货分类帐 purchase book 进货簿 trading accounts 进销帐 postage | telephone & telegram fees 邮电费 expenses 开支 organization expenses 开办费 | 筹备费 indirect labor 间接人工 indirect materials 间接材料 collective revenue 集体收益 pool | to pool 集体投资 | 联营 creditor | debtee 债主 | 债权人 discount on bonds 债券折价 premium on bonds 债券溢价 debt 债务 debtor 债务人 claim 债权 | 赔偿要求 voucher serial number 传票编号 receivables on call 催收帐款 to dun | to demand payment of a debt 催债 | 逼债 casualty payment | casualty subsidy 伤残加给 remittance account 汇划帐 summary statement 汇总表 accidental damage 意外损坏 profit & loss 损益 profit & loss statement | income statement 损益表 | 损益计算书 profit and loss account 损益帐 spoilage 损坏 accounting 会计 | 会计学 accounting terminology 会计用语 accounting year | fiscal year 会计年度 accounting system 会计制度 law of accounting 会计法 account title | account item 会计科目 | 帐户名称 accountant 会计员 chartered accountant 会计师 accounting department manager 会计处长 accounting regulation 会计规程 accounting period | fiscal period 会计期间 accounting procedure 会计程序 member of a loan association 会员 | 会友[自助会] originator of a loan association 会头 functional expense 业务费用 budget estimate 概算 annual revenue 岁入 annual revenue allotment 岁入分配数 annual revenue paid into the treasury 岁入纳库数 annual revenue budget 岁入预算数 annual receivable revenue 岁入应收款 annual expenditures 岁出 appropriation reserve 岁出保留数 annual payable expenditures 岁出应付款 annual appropriation 岁定经费 reserve fund 准备金 pawn ticket 当票 ordinary part 经常部门 routine expenditure 经常费 residual fund 经费剩余 clothing allowance 置装费 director's fee | president's fee 董事长费 grants-in-aid 补助金[中央对地方政府] assembly ledger 装配分类帐 assembly cost 装配成本 cash remittance note 解款单 trial balance 试算表 capital 资本 capital income | capital gains 资本收益 capital account 资本帐户 working capital statement 资金运用表 assets 资产 balance sheet 资产负债表 appreciation of fixed assets 资产增值 resource 资源 to operate an account 运用帐户 shipping contract 运送契约 shipping cost 运输费 basis of posting 过帐根据 be overdue 过期 petty cash 零用金 fractional amount 零数 salary in advance | prepaid salary 预支薪金 advance charge | advance payment 预付款 estimated cost 预计成本 budgetary deficiency bill 预算不敷法案 budget year 预算年度 budget deficit 预算赤字 budget law 预算法 budgetary item 预算科目 budget plan | budget draft 预算草案 budget examination 预算审议 advance funds 预领经费 cash advance 垫款 physical inventory 实地盘存 | 实地盘点 real account 实帐 | 实帐户 actual cost 实际成本 actual depreciation 实际折旧 actual capital 实际资本 real expenditure 实质经费 statement of account 对帐单 contra account | offset account 对销帐户 accumulated cash 滚存现金 | 累计现金 mark-up 涨价 administrative expense 管理费用 | 行政事务费 emergency relief fund 紧急救济金 tight fiscal policy | deflated fiscal policy 紧缩政策 maintenance & operation expense 维持费 depreciation of capital 蚀本 finished products | finished goods 制成品 finished products ledger 制成品分类帐 finished product inventory 制成品盘存 finished parts ledger 制成零件分类帐 goods being manufactured 制造中成品 manufacturing expense 制造费 manufacturing expense ledger 制造费分类帐 manufacturing accounting 制造会计 on credit 赊帐 to sell on credit 赊销 to purchase on credit | to charge on credit 赊购 auxiliary account 辅助帐 auxiliary account book 辅帐簿 severance pay 遣散费 deferred expense 递延费用 deferred credit item 递延贷项目 deferred asset 递延资产 materials receipt 领料单 additional building reserve 增建准备 increase of value 增值 scrap | scrap material 废料 advertising expense 广告费 appropriated material 拨定材料 appropriation | appropriation money 拨款 temporary payment 暂付款 suspense account | temporary account 暂记帐 | 临时帐户 standard cost 标准成本 bid price 标价 monetary award 奖金 profit on inventory 盘盈 loss on inventory 盘损 to inventory | stocktaking 盘点存货 to prepare a statement 编报表 budget making | preparing a budget 编制预算 double-entry bookkeeping 复式簿记 compound interest 复利 to request the purchase 请购 to calculate by the day 论日计 to calculate by number of pieces 论件计 to calculate by number of times 论次计 to calculate by time 论时计 hypothecation 质押 sales journal 销货日记簿 sales revenue | sales profit 销货收入 | 销货收益 sales allowance 销货折让 sales book 销货簿 annuity reserve 养老金准备 residual balance form 余额式 evidence 凭证 integer 整数 calendar year system 历年制 to arrange horizontally 横列 machine equipment 机器设备 sole proprietorship | single ownership 独资 board & lodging fee 膳宿费 accommodation of money 融通资金 repudiation of a debt 赖债 office expense 办公费 pension for surviving dependents 遗族救济金 income from sinking fund 偿债基金收益 accounts payable 应付未付帐 | 应付帐款 mortgage payable 应付抵押款 notes payable 应付票据 accounts receivable | overdue receivable 应收未收帐 | 应收帐款 notes receivable 应收票据 accounts receivable ledger 应收款明细帐 accrued income 应计收益 payable to the national treasury 应纳国库款 emergency expenses 应变费 archivist 档案管理人 non-operating income | extra-operating income 营业外收入 non-operating expense | extra-operating expense 营业外费用 operating profit 营业收益 business report 营业报告 operating expense 营业费用 head office account 总公司往来 general ledger 总分类帐 total cost 总成本 gross earning | general income | gross income | total income 总收入 final account 总决算 grand total 总计 total of profit & loss 总损益 total assets 总资产 sum | total | total amount 总数 | 总额 co-production 联产式 joint product 联产品 interim receipt 临时收据 non-recurrent part 临时部门 non-recurrent expenditure | extraordinary expenditure 临时经费 temporary budget | provisional budget 临时预算 payroll analysis sheet 薪工分析表 payroll summary sheet 薪工总汇表 salaries & allowances 薪金 wage bracket 薪级 pay envelope 薪饷袋 purchase returns 购货退出 purchase returns book 购货退出簿 purchase expense 购置费 statement of sales & purchase 购销表 anonymous partner 隐名合伙 reserve for expansion 扩充准备 repayment 归款 employee insurance fund 职工保险金 employee pension fund 职工恤养金 employee welfare fund 职工福利金 employee savings fund 职工储蓄金 past due 旧欠帐 to transfer | transferring 转帐 account transfer memo 转帐通知单 transfer voucher | transfer slip 转帐传票 transfer expenditure 转移支出 | 转移经费 conversion account 转换帐 medical subsidy 医药补助 miscellaneous expense 杂项支出 double pay 双薪 extraneous expense 额外支出 extraneous income 额外收入 extra allowance 额外津贴 extraneous salaries [for military] 额外饷 spoiled material | damaged material 坏料 bad debt 坏帐 loss from bad debt 坏帐损失 bookkeeping 簿记 bookkeeper 簿记员 payment notice 缴款通知 securities 证券 marginal cost 边际成本 marginal contribution 边际贡献 continuing operation 继续经营 carried forward [=C/F] 续次页 installment 摊付 apportioned expense 摊派费用 equity 权益 accrual basis 权责基础 variable cost 变动成本 loss on realization of assets 变产损失 error in item entering 入错科目 discrepancy 不符 item discrepancy 不符事项 to cross-check 互相核对 internal check | internal audit 内部稽核 to analyze 分析 continuous periodic auditing 分期继续审计 written excerpt 文字节录 inaccurate entry 失实记录 complete investigation 全部审查 to revise 删改 clerical accuracy 抄帐无误 technical error 技术错误 to trace error 找错 to correct an entry 改正记录 cancellation error 冲销错误 traveling audit 巡回审计 pre-audit 事前审计 post-audit 事后审计 illustration 例说 to commission an audit 委托审计 periodic audit 定期审计 to spot-check 抽查 charted tabulation 表解 to reserve the right to correct errors 保留改错权 to audit accounts 查帐 auditor's comment 查帐人意见书 audit day 查帐日期 audit procedure 查帐程序 audit expense 查帐费用 long-term audit report 查帐详报 audit certificate 查帐证明 audit evidence 查帐证据 compensation error 相抵错误 surprise check 突击检查 computation error 计算错误 error in principle 原理上错误 clerical error 书写错误 to verify 核符 check mark 核对记号 prodigality 浪费 special audit 特别审计 to send data for an audit 送请审计 to check in reverse order 逆查 forged document 伪造单据 false entry 假记录 to falsify account 做假帐 annual audit 常年审计 accounts not in order 帐目不清 to investigate thoroughly 清查 | 彻查 symbol | mark 符号 statistics 统计 statistical method 统计方法 statistical table | statistical chart | statistical graph 统计图表 on-the-spot audit 就地审计 final audit 期末审计 false declaration 虚报 to cancel | to nullify | to write off 注销 to check in turn 顺查 erasure mark 涂改痕迹 summarizing 汇总 to collect data 搜集材料 detailed audit 详细审计 balance sheet audit 资产负债表审计 to follow up an investigation 跟查 error in posting 过帐错误 diagram 图解 to check accounts 对帐 check sheet 对帐单 error of omission 漏记 to scrutinize 精查 synthesis 综合 to chart 制图 misrepresentation 误列 miscalculation 误算 auditing law 审计法 chief auditor 审计长 auditor 审计员 compilation 编制 resident auditor 驻审人员 errors of account 错帐 detection of errors 检查错误 to plot 绘制 continuous audit 继续审计 be falling 下跌 be rising 上涨 to scalp 小投机 | 抢帽子[美口语] bearer stock 不记名股票 undistributed dividend 未分股利 amalgamation | merger 合并 to buy long [in stocks] 多头 closing price | closing quotation 收盘 be strong 有起色 dividend coupon 利息单 | 息票 investor 投资人 to speculate | to venture 投机 speculator 投机者 reorganization 改组 slump | to slump 狂跌 transferee 受股人 dissolution of partnership 拆股 to dabble in stocks 玩股票 capital stock 股本 stock | [England] share 股份 dividend income | dividend gains 股利收入 dividend rate 股利率 stockholder 股东 general meeting of stockholders 股东大会 register of stockholders 股东名册 stock certificate 股票 stock split-up 股票分割 stock market 股票市场 stock investment 股票投资 stock investment trust 股票投资信托 stock dividend | stock bonus 股票股利 | 股票红利 stock devaluation 股票贬值 stock premium 股票溢价 stock broker 股票经纪人 stock ownership 股权 stock bearing interest 附息股票 credit trading system 信用交易制度 trust investment 信托投资 guaranty stock 保利股 margin 保证金 bearish stock 看跌股票 bullish stock 看涨股票 be soaring 飞涨 withdrawal share 退股 cash dividend 现金股利 spot stocks 现货 par value 票面价格 | 票值 note's dealer 票据商 rally | to rally 复苏 common stock 普通股 share without par value 无面值股票 be weak 无起色 founder's stock 发起人股 to buy long and to sell short [speculation] 买空卖空[投机] agiotage | stockjobbing 买卖股票 opening price | opening quotation 开盘 prospectus 募股书 scalper 黄牛 register of directors & supervisors 董事及监察名单 transfer of ownership 过户 subscribed capital stock 认定股本 subscription blank 认股单 glamor stock 热门股 be dull [said of stock] 盘档 to manipulate 操纵 preferred stock 优先股 joint stock 联股 indent for purchase 购买委托书 extra dividend 额外股利 authorized capital 额定股本 ease 松弛 securities 证券 stock brokerage company 证券公司 stock exchange | securities exchange 证券交易所 donated stock 赠与股份 transfer of shares 让股 transferor 让股人 all-risk insurance 一切险 one-year renewable clause 一年续保条款 lump-sum payment insurance 一次缴保险 work & material clause 工作及材料条款 industrial insurance 工业保险 reduced premium 已减低保费 incurred loss 已发生之损失[出险] retrospective method of premium calculation 已缴保费计算法 paid-up premium 已缴清保费 unvalued policy 不定额保单 irrevocable beneficiary 不能变更受益人 reciprocity 互惠业务 inland marine insurance 内陆水运保险 corporate surety 公司保证人 public liability insurance 公共责任保险 common carrier 公共运送人 public property 公有产物 official public bonds 公务员保证保险 premium payment by installment 分期缴费 amount allotted clause 分担条款 contributory negligence 分担过失 class rate 分类费率 in-and-out rate 户内户外费率 service charge 手续费 pro rata 比例分配 quota share reinsurance 比例责任再保险 pro-rata cancellation 比例注销 gross premium 毛保费[包括佣金] water damage insurance policy 水渍保险单 marine insurance 水险 fire salvage 火灾抢救 | 火灾抢救费 fire insurance 火险 benefit for the payer 付费人优惠 agent 代理人 additional premium 加保费 double indemnity 加倍给付 contestable clause 可抗辩条款 term renewal insurance 可续保定期保险 three-fourths value clause 四分之三价值条款 unemployment insurance benefit 失业保险救济金 unemployment insurance 失业险 market value clause 市场价格条款 free from particular average [FPA] clause 平安保险条款 average rate 平均费率 inherent fault 本质性瑕疵 inherent explosion 本质性爆炸 loss reserve [uncalculated indemnity] 未决赔款准备金 unearned premium reserve 未满期责任准备金 prospective method of premium calculation 未缴保费计算法 civil commotion 民众骚扰 permanent disability 永久伤残 life annuity 生存养老金 effective date 生效日期 reporting insurance contract 申报式保险契约 arbitration 仲裁 arbitrator 仲裁人 arbitration clause 仲裁条款 condition precedent 先决条件 total loss 全损 full insurance coverage 全额保险 full settlement 全额赔付 co-insurance 共同保险 general average [GA] of marine insurance 共同海损 retrocession 再分保 re-insurance [between banks] 再保 reinsurer 再保险人 reinsurance commission 再保险佣金 reinsurance profit commission 再保险盈余佣金 reinsurance policy 再保险单 hail insurance 冰雹险 hazard factor 危险因素 concurrent insurance 同时保险 combination policy 合并保险单 treaty reinsurance 合约再保险 block limit 地段限额 foundation exclusion clause 地基除外条款 earthquake insurance 地震险 age limits 年龄限制 yield 收益 limited policy 有限保险单 amount in force 有效保险 period of validity 有效期限 Medicare [America] 老人医疗保险 automatic premium loan 自动保费借款 automatic reinstatement clause 自动补足保额条款 voluntary insurance 自动险 natural premium 自然保险费 unearned increment 自然增值 home insurance 住家险 evaluation | appraisal 估价 under-insurance 低额保险 flat cancellation 免费注销 waiver of premium 免缴保费 war risk insurance 兵险 troop insurance clause 兵险条款 judgement rate 判定费率 misrepresentation 告知不实 level payment premium [life insurance] 均匀缴付保险费[人寿保险] sound value 完好价值 insurer 投保人 bid-bond insurance 投标保证保险 each reinsurance business operation 每笔再保险业务 automobile accident report 汽车遇险报告书 combination automobile policy 汽车综合保险单 automobile insurance | motorcar insurance 汽车险 fleet policy 车队保险单 time element insurance 使用中断保险 expiration date 到期日 tariff rate 协定费率 beneficiary 受益人 fiduciary 受托人 payee clause 受偿人条款 fixed payment 固定给付 seasonal risk 季节性危险 valued policy 定值保险单 term insurance 定期保险 spreading fire 延烧 fidelity bond insurance 忠实保证保险 fallen-building clause 房屋倾倒条款 rent insurance 房租保险 sole & unconditional ownership clause 所有权独有条款 to cover | to underwrite 承保 ceding insurer 承保人 binding receipt 承保收据 cover note 承保通知书 | 暂保单 to jettison 抛弃 mortgage clause 抵押条款 hypothecation insurance 抵押险 towing charge 拖曳费用 demolition clause 拆除条款 legal reserve 法定责任准备金 legal reserve life insurance company 法定准备人寿保险公司 court bond insurance 法庭保证保险 indemnity in kind 物物补偿 direct insurer 直接保险人 direct damage 直接损失 social insurance 社会保险 additional living expense 附加生活费 loading 附加费率 rain insurance 雨水险 credit report 信用报告 fiduciary bond insurance 信托保证保险 policy investigation office 保单审核处 premium loan 保费借款 insurance 保险 insurance company 保险公司 insurance terms 保险用语 insurance rebate 保险回扣 insurance commission 保险佣金 underwriter 保险商 insurance clause 保险条款 insurance policy 保险单 policy reserve 保险单责任准备金 payment | benefit 保险给付 insurance premium 保险费 coverage 保险项目 | 保险总额 insurance broker 保险经纪人 insurance certificate 保险证明书 types of insurance 保险类别 bond insurance 保证保险 binder 保证书 | 保证金 to discount insurance 削减保险 letter of recommendation 建议书 fraudulent misrepresentation 故意为不实之告知 intentional injury 故意伤害 premium audit 查定保费 examiner | inspector 查核员 flood insurance 洪水险 floater policy 流动保险单 mutual insurance companies 相互保险公司 watchman clause 看守人条款 dividend 红利 insurance application form 要保书 | 投保单 revolution insurance 革命险 windstorm insurance policy 风灾保险单 wind-storm insurance 风灾险 personal effects floater insurance 个人行李流动保险 Tontine insurance 唐提氏养老保险 household goods 家庭财货 family accident expense policy 家庭意外费用保险单 livestock transit insurance 家畜运送险 livestock insurance 家畜险 travel insurance 旅行平安保险 travel accident insurance 旅行意外保险 fire fighting loss clause 消防损失条款 admiralty court 海事法庭 sea accident adjuster 海损理算人 special assessment 特别受益费 specific insurance 特定保险 specific rate 特定费率 warranty 特约条款 specific disability 特殊残废 lien 留置权 sickness insurance 疾病险 leasehold interest insurance 租赁权益保险 claimant 索赔人 net profits 纯益 graded commission 级差佣金 graded premium 级差保险费 air-travel insurance 航空旅行平安险 air-travel accident insurance 航空旅行意外险 trust of commission clause 托管条款 property damage liability insurance 财产毁损责任保险 retirement income insurance 退休所得保险 return premium 退保费 to return commission 退还佣金 rider clause | supplemental clause 追加条款 exclusive clause 除外责任条款 excepted period 除外期间 over-insurance 高额保险 terminated insurance 停止保险 lay-up refund 停航退费 health insurance 健康保险 commercial forgery policy 商业伪造保险单 commercial blanket fidelity 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