财务术语中英文大全教程.ppt

财务术语中英文大全 三、现金与应收帐款 现金Cash? 银行存款Cash?in?bank? 库存现金Cash?in?hand? 流动资产Current?assets 偿债基金Sinking?fund 定额备用金Imprest?petty?cash? 支票Check(cheque) 银行对帐单Bank?statement? 银行存款调节表Bank?reconciliation? statement? 在途存款Outstanding?deposit? 在途支票Outstanding?check? 应付凭单ouchers?payable? 应收帐款Account?receivable 应收票据Note?receivable? 起运点交货价F.O.B?shipping?point? 目的地交货价F.O.B?destination?point? 商业折扣Trade?discount? 现金折扣Cash?discount? 销售退回及折让Sales?return?and?allowance 坏帐费用Bad?debt?expense? 备抵法Allowance?method? 备抵坏帐Bad?debt?allowance? 损益表法Income?statement?approach? 资产负债表法Balance?sheet?approach? 帐龄分析法Aging?analysis?method? 帐龄分析法Aging?analysis?method? 直接冲销法Direct?write-off?method? 带息票据Interest?bearing?note? 不带息票据Non-interest?bearing?note? 出票人Maker? 受款人Payee? 本金Principal 利息率Interest?rate? 到期日Maturity?date? 本票Promissory?note? 贴现Discount? 背书Endorse? 拒付费Protest?fee?com 四、存货 存货Inventory? 商品存货Merchandise?inventory? 产成品存货Finished?goods?inventory? 在产品存货Work?in?process?inventory? 原材料存货Raw?materials?inventory? 起运地离岸价格F.O.B?shipping?point? 目的地抵岸价格F.O.B?destination? 寄销Consignment? 寄销人Consignor? 承销人Consignee? 流动负债Current?liability? 应付帐款Account?payable? 应付票据Notes?payable? 贴现票据Discount?notes? 长期负债一年内到期部分Current?maturities?of?long-term?liabilities? 应付股利Dividends?payable? 预收收益Prepayments?by?customers? 存入保证金Refundable?deposits? 应付费用Accrual?expense? 增值税value?added?tax? 营业税Business?tax? 应付所得税Income?tax?payable? 应付奖金Bonuses?payable? 产品质量担保负债Estimated?liabilities?under?product?warranties? 赠品和兑换券Premiums,?coupons?and?trading?stamps? 或有事项Contingency? 或有负债Contingent?? 或有损失Loss?contingencies? 或有利得Gain?contingencies? 永久性差异Permanent?difference? 时间性差异Timing?difference? 应付税款法Taxes?payable?method? 纳税影响会计法Tax?effect?accounting?method? 递延所得税负债法Deferred?income?tax?liability?method? 九、长期负债 长期负债Long-term?Liabilities? 应付公司债券Bonds?payable? 有担保品的公司债券Secured?Bonds? 抵押公司债券Mortgage?Bonds? 保证公司债券Guaranteed?Bonds? 信用公司债券Debenture?Bonds? 一次还本公司债券Term?Bonds? 分期还本公司债券Serial?Bonds? 可转换公司债券Convertible?Bonds? 可赎回公司债券Callable?Bonds? 可要求公司债券Re