會(huì)計(jì)詞典(中英文對(duì)照)

會(huì)計(jì)詞典(中英文對(duì)照)會(huì)計(jì)詞典(中英文對(duì)照)會(huì)計(jì)詞典(中英文對(duì)照)V:1.0精細(xì)整理，僅供參考會(huì)計(jì)詞典(中英文對(duì)照)日期：20xx年X月abasketofcurrencies一攬子貨幣,一籃子貨幣A/Cpayeeonly只可轉(zhuǎn)帳abacus算盤abandonedproperty廢棄財(cái)產(chǎn)abandonedpropertyoption財(cái)產(chǎn)廢棄選擇權(quán)abandonmentcharge報(bào)廢支出,廢棄費(fèi)用abandonmentoption放棄選擇權(quán)abandonmentvalue廢棄價(jià)值abatementclaim減價(jià)要求ABCinventorysystemABC存貨制度abilitytobearcriterion承受能力,承受能力標(biāo)準(zhǔn)abnormalcost非正常成本abnormaldepreciation非正常折舊abnormalexchange非正常交易,非正常行市abnormalgain非正常收益abnormalitem例外項(xiàng)目,特殊項(xiàng)目,非正常項(xiàng)目abnormalloss非正常損失abnormalprofit非正常利潤abnormalrateofreturn非正常投資回報(bào)率abnormalreturn非正常報(bào)酬abnormalrisk非正常風(fēng)險(xiǎn)abnormalspoilage非正常毀損abnormalwaste非正常損耗abovepar高于面值above-the-line經(jīng)常項(xiàng)目,線上項(xiàng)目[損益表]above-the-lineexpenditure經(jīng)常項(xiàng)目支出,線上項(xiàng)目支出[損益表]above-the-linereceipt經(jīng)常預(yù)算收入,線上項(xiàng)目收入[損益表]absencerate缺勤率absenteeismrate缺勤率absoluteacceptance無條件承兌absoluteassignment無條件轉(zhuǎn)讓absolutebond無附加條件債券absolutecontract無附加條件合同absolutecover絕對(duì)保險(xiǎn)范圍absolutedischarge無條件豁免,無條件解除債務(wù)absoluteendorsement無條件背書absoluteerror絕對(duì)誤差absolutefixedcost固定成本,絕對(duì)固定成本absolutefixedpegsystem絕對(duì)聯(lián)系匯率制absoluteinheritance絕對(duì)繼承權(quán)absoluteliability絕對(duì)賠償責(zé)任absoluteownership絕對(duì)所有權(quán)absolutepar固定票面價(jià),不變票面價(jià)absolutequota絕對(duì)配額absolutesubscription確定條件的募集absolutetitle絕對(duì)產(chǎn)權(quán)absolutetotalloss實(shí)際全損absolutevalueerror絕對(duì)值誤差absorbedburden已分配費(fèi)用,已分?jǐn)傎M(fèi)用absorbedcost已吸收成本,已分?jǐn)偝杀綼bsorbedexpense已分配費(fèi)用,已分?jǐn)傎M(fèi)用absorbedoverheads已分配經(jīng)常費(fèi)用,已分?jǐn)偨?jīng)常費(fèi)用absorption分配,分?jǐn)?吸收absorptionaccount分?jǐn)傎~戶,計(jì)價(jià)賬戶absorptioncosting分?jǐn)偝杀痉?吸收成本法absorptionpricing分?jǐn)偡ǘ▋r(jià)absorptionrate分配率,分?jǐn)偮?吸收率abstractofaccount賬戶概要,賬戶摘要abstractofposting過賬分錄表abstractoftitle產(chǎn)權(quán)證明,產(chǎn)權(quán)說明書abstracts概要,摘要accelerateddebtmaturity提前還債期限acceleratingpremium累進(jìn)獎(jiǎng)金acceptabilitytest可接受性測(cè)試acceptableauditrisk可接受審計(jì)風(fēng)險(xiǎn)acceptablequalitylevel可接受質(zhì)量水平acceptance承兌,認(rèn)付acceptancepayable應(yīng)付承兌票據(jù)acceptanceagreement承兌契約acceptanceandguarantee承諾與保證acceptancebank承兌銀行acceptancebyintervention參與承兌,參加承兌acceptancecertificate驗(yàn)收證明acceptancecharge承兌費(fèi)acceptancecommission承兌手續(xù)費(fèi),承兌傭金acceptancecondition承兌條件acceptancecredit承兌信用acceptancedeclaration承兌申報(bào)單acceptancefee承兌手續(xù)費(fèi)acceptanceforhonour代承兌,信用擔(dān)保承兌acceptancehouse承兌銀行,承兌所acceptanceinblank空白承兌acceptanceinspection驗(yàn)收acceptanceletterofcredit承兌信用證acceptanceline銀行承兌限額acceptancemarket票據(jù)市場(chǎng),票據(jù)貼現(xiàn)市場(chǎng)acceptancematurity承兌票據(jù)到期日acceptancematurityrecord承兌匯票到期記錄acceptanceofengagement接受委托acceptanceperiod承付期acceptancereceivable應(yīng)收承兌票據(jù)acceptanceregister承兌票據(jù)登記簿acceptancetesting驗(yàn)收測(cè)試,驗(yàn)收檢查acceptedbill已承兌匯票acceptedbond已承兌債券accepteddraft已承兌匯票acceptingbank承兌銀行acceptinghouse承兌機(jī)構(gòu),承兌銀行acceptingrateofexchange外匯承兌率acceptor承兌人[銀行],接受人[契約]access存取accesscapability存取能力accesscontrol存取控制accesscontrolverification存取控制驗(yàn)證accesscycle存取周期accessroutine存取程序accessvalue存取值accession財(cái)產(chǎn)自然增益accessiontax財(cái)產(chǎn)增益稅accessor存取器accessorycontract附帶合同,附帶合約accessoryproduct副產(chǎn)品accessoryrisk附加險(xiǎn)accidentandhealthplan意外和健康保障計(jì)劃accidentdeathbenefit意外死亡賠償金,工傷死亡撫恤金accidentinsurance意外事故險(xiǎn),意外險(xiǎn)accommodatingbank通融銀行accommodationallowance住宿津貼accommodationbill通融票據(jù)accommodationdraft通融匯票accommodationendorsement通融背書accommodationendorser通融票據(jù)背書人accommodationkite空頭支票,欠單accommodationnote通融票據(jù)accommodationparties通融票據(jù)關(guān)系人accommodationpurchase優(yōu)惠采購accommodationrisk通融險(xiǎn)accommodator資金融通者,貸款人accordandsatisfaction和解和清償,應(yīng)允和清償account賬戶,會(huì)計(jì)科目accountanalysis賬戶分析accountanalysisapproach賬戶分析法accountbalance賬戶余額accountchart會(huì)計(jì)科目表accountclassification賬戶分類accountclosingmethod賬結(jié)法accountclosingprocedure結(jié)賬程序,結(jié)賬手續(xù)accountcode賬戶編號(hào),會(huì)計(jì)科目編號(hào)accountdays放賬日期accountdistribution賬戶分配accountdue到期賬款accountexecutive客戶主管accountflowchart賬戶流程圖accountform賬戶格式,賬戶式accountformbalancesheet賬戶式資產(chǎn)負(fù)債表accountinarrear積欠賬目accountindispute有爭(zhēng)議賬目accountintransit未達(dá)賬項(xiàng),在途賬accountintrust信托賬戶accountnote會(huì)計(jì)科目單,賬目單accountnumber賬號(hào),賬戶編號(hào)accountoftheexchequer國庫賬accountpaid付訖accountpayablemasterfile應(yīng)付賬款主檔案accountpayee收款人賬戶accountreceivableprogramme收賬程序accountsales承銷清單,銷售清單accountsettled結(jié)算,已結(jié)清賬目accounttitle會(huì)計(jì)科目,賬戶名稱accounttransfer轉(zhuǎn)賬科目accounttransfermemo轉(zhuǎn)賬通知單accountability經(jīng)管責(zé)任,問責(zé)性accountabilityapproach經(jīng)管責(zé)任觀,受托責(zé)任觀accountabilityunit責(zé)任單位accountableperson責(zé)任人accountancy會(huì)計(jì)學(xué),會(huì)計(jì)業(yè)務(wù)accountancyservice會(huì)計(jì)事務(wù),會(huì)計(jì)服務(wù)accountant會(huì)計(jì)人員,會(huì)計(jì)師accountantgeneral總會(huì)計(jì)師,會(huì)計(jì)長(zhǎng)accountantincharge會(huì)計(jì)主管,主辦會(huì)計(jì)accountant'scertificate會(huì)計(jì)師證明書accountant'sfee會(huì)計(jì)師費(fèi)accountant'shandbook會(huì)計(jì)師手冊(cè)accountant'sreport會(huì)計(jì)師報(bào)告accountant'sresponsibility會(huì)計(jì)師職責(zé)accounting會(huì)計(jì)accountingactivity會(huì)計(jì)工作,會(huì)計(jì)業(yè)務(wù)accountingadjustment賬務(wù)調(diào)整accountingaffairs會(huì)計(jì)事務(wù)accountingalternatives備選會(huì)計(jì)方法accountingapproach會(huì)計(jì)方法accountingarchives會(huì)計(jì)檔案accountingassumption會(huì)計(jì)假設(shè)accountingbase會(huì)計(jì)基礎(chǔ)accountingbasedonshift分班核算accountingbasedontask單項(xiàng)任務(wù)核算accountingbeta會(huì)計(jì)貝他系數(shù),會(huì)計(jì)β系數(shù)accountingbook會(huì)計(jì)賬簿,會(huì)計(jì)賬冊(cè)accountingbycounter柜組核算accountingcentre核算中心accountingchanges會(huì)計(jì)變更accountingcheck會(huì)計(jì)檢查,會(huì)計(jì)稽核,會(huì)計(jì)校驗(yàn)accountingchoice會(huì)計(jì)選擇accountingclerk記賬員,會(huì)計(jì)員accountingcode會(huì)計(jì)法規(guī),會(huì)計(jì)條例accountingconcept會(huì)計(jì)概念,會(huì)計(jì)觀念accountingconsultancy會(huì)計(jì)咨詢accountingcontrol會(huì)計(jì)控制,會(huì)計(jì)管理accountingconvention會(huì)計(jì)慣例accountingcost會(huì)計(jì)成本,會(huì)計(jì)費(fèi)用accountingcriteria會(huì)計(jì)標(biāo)準(zhǔn)accountingcycle會(huì)計(jì)循環(huán)accountingdata會(huì)計(jì)資料accountingdecision會(huì)計(jì)決策accountingdepartment會(huì)計(jì)部,會(huì)計(jì)處,會(huì)計(jì)科accountingdisclosure會(huì)計(jì)披露,會(huì)計(jì)揭示accountingdisplayboard核算牌,核算板accountingdivision會(huì)計(jì)部門accountingdoctrine會(huì)計(jì)學(xué)說,會(huì)計(jì)信條accountingdocument會(huì)計(jì)憑證,會(huì)計(jì)文件accountingelement會(huì)計(jì)要素accountingentity會(huì)計(jì)實(shí)體,會(huì)計(jì)主體,會(huì)計(jì)單位accountingentry會(huì)計(jì)分錄accountingequation會(huì)計(jì)等式accountingerror會(huì)計(jì)差錯(cuò)accountingestimate會(huì)計(jì)估計(jì)accountingethics會(huì)計(jì)職業(yè)道德,會(huì)計(jì)專業(yè)道德accountingevent會(huì)計(jì)事項(xiàng)accountingevidence會(huì)計(jì)憑證accountingevolution會(huì)計(jì)演進(jìn),會(huì)計(jì)演變accountingexpertise會(huì)計(jì)專長(zhǎng)accountingfield會(huì)計(jì)界,會(huì)計(jì)領(lǐng)域accountingfile會(huì)計(jì)檔案accountingfirm會(huì)計(jì)師事務(wù)所,會(huì)計(jì)公司accountingforincometax所得稅會(huì)計(jì)accountingforinventory存貨會(huì)計(jì)accountingforjointventure合資企業(yè)會(huì)計(jì),合營會(huì)計(jì)accountingformerger合并會(huì)計(jì)accountingformula會(huì)計(jì)公式accountingfunction會(huì)計(jì)職能,會(huì)計(jì)功能accountingglossary會(huì)計(jì)詞匯accountinggraph會(huì)計(jì)圖表,核算圖表accountingguidelines會(huì)計(jì)指南,會(huì)計(jì)指引accountinghistoriography會(huì)計(jì)學(xué)史,會(huì)計(jì)史accountingincome會(huì)計(jì)收益,賬面收益accountingindices會(huì)計(jì)指標(biāo),核算指標(biāo)accountinginformation會(huì)計(jì)信息,會(huì)計(jì)資訊accountingitem賬項(xiàng),賬目accountinglanguage會(huì)計(jì)語言accountinglaw會(huì)計(jì)法accountinglegislation會(huì)計(jì)立法accountingliterature會(huì)計(jì)文獻(xiàn),會(huì)計(jì)學(xué)文獻(xiàn)accountingloss會(huì)計(jì)損失accountingmanual會(huì)計(jì)手冊(cè),會(huì)計(jì)工作守則accountingmeasurement會(huì)計(jì)計(jì)量accountingmechanism會(huì)計(jì)機(jī)制accountingmethod會(huì)計(jì)方法accountingmodel會(huì)計(jì)模式accountingobjective會(huì)計(jì)目標(biāo)accountingofficer會(huì)計(jì)主任,會(huì)計(jì)主管accountingorganisation會(huì)計(jì)組織accountingperiod會(huì)計(jì)期間,會(huì)計(jì)報(bào)告期accountingpersonnel會(huì)計(jì)人員accountingphilosophy會(huì)計(jì)哲學(xué)accountingpolicy會(huì)計(jì)政策accountingpolicychange會(huì)計(jì)政策變更accountingpostulate會(huì)計(jì)假設(shè),會(huì)計(jì)假定accountingpractice會(huì)計(jì)實(shí)務(wù),會(huì)計(jì)慣例,會(huì)計(jì)師事務(wù)所accountingprinciples會(huì)計(jì)原則,會(huì)計(jì)原理accountingprocedure會(huì)計(jì)程序accountingprocess會(huì)計(jì)處理程序,會(huì)計(jì)過程accountingprofession會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè),會(huì)計(jì)行業(yè)accountingprofit會(huì)計(jì)利潤accountingprogramme記賬程序accountingrateofreturn會(huì)計(jì)報(bào)酬率accountingratio會(huì)計(jì)比率,財(cái)務(wù)比率accountingrecord會(huì)計(jì)記錄,會(huì)計(jì)簿籍a(chǎn)ccountingreferencedate會(huì)計(jì)參照日accountingreferenceperiod會(huì)計(jì)參照期間accountingreform會(huì)計(jì)改革accountingregulation會(huì)計(jì)法規(guī),會(huì)計(jì)規(guī)范accountingreport會(huì)計(jì)報(bào)告,會(huì)計(jì)報(bào)表accountingrepresentation會(huì)計(jì)反映accountingresponsibility會(huì)計(jì)責(zé)任accountingroutine會(huì)計(jì)程序accountingrule會(huì)計(jì)規(guī)則accountingservice會(huì)計(jì)服務(wù)accountingsoftware會(huì)計(jì)軟件accountingsoftwarepackage會(huì)計(jì)軟件包accountingstaff會(huì)計(jì)工作人員accountingstatement會(huì)計(jì)報(bào)表accountingsupervision會(huì)計(jì)監(jiān)督accountingsystem會(huì)計(jì)制度,會(huì)計(jì)系統(tǒng)accountingtechnique會(huì)計(jì)技術(shù)accountingtems會(huì)計(jì)術(shù)語accountingterminology會(huì)計(jì)名詞,會(huì)計(jì)術(shù)語accountingtheory會(huì)計(jì)理論accountingthoughts會(huì)計(jì)思想accountingtreatment會(huì)計(jì)處理accountingtrend會(huì)計(jì)趨勢(shì),會(huì)計(jì)動(dòng)態(tài)accountingunit會(huì)計(jì)單位,賬務(wù)處理單位accountingvaluation會(huì)計(jì)計(jì)價(jià),會(huì)計(jì)估價(jià)accountingvoucher記賬憑證accountingwork會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)工作accountingyear會(huì)計(jì)年度accountspayable應(yīng)付賬款accountspayableledger應(yīng)付賬款總賬,應(yīng)付賬款分類賬accountspayableperiod應(yīng)付賬款期accountspayableregister應(yīng)付賬款登記簿accountsprepaid預(yù)付賬款,預(yù)付貨款accountsreceivable應(yīng)收賬款accountsreceivableledger應(yīng)收賬款總賬,應(yīng)收賬款分類賬accountsreceivableperiod應(yīng)收賬款期accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率accreditation評(píng)審accreditedparty授信買方accreditee信用證接受人,信用證受益人accreditingparty信用證開立方accreditor信用證申請(qǐng)人accretionofcapital資本增值accrualaccounting權(quán)責(zé)發(fā)生制會(huì)計(jì),應(yīng)計(jì)制會(huì)計(jì)accrualaccountingmodel應(yīng)計(jì)會(huì)計(jì)模式accrualbasis權(quán)責(zé)發(fā)生制,應(yīng)計(jì)制accrualconcept權(quán)責(zé)發(fā)生概念,應(yīng)計(jì)概念accrualdate應(yīng)收應(yīng)付日期,應(yīng)計(jì)日期accruals應(yīng)計(jì)項(xiàng)目accruedasset應(yīng)計(jì)資產(chǎn)accruedbasicwage應(yīng)計(jì)基本工資accruedbonus應(yīng)計(jì)獎(jiǎng)金accrueddepreciation應(yīng)計(jì)折舊accrueddividend應(yīng)計(jì)股利accruedexpense應(yīng)計(jì)費(fèi)用accruedincome應(yīng)計(jì)收益accruedinterestpayable應(yīng)計(jì)未付利息accruedinterestreceivable應(yīng)計(jì)未收利息accrueditem應(yīng)計(jì)項(xiàng)目accruedliability應(yīng)計(jì)負(fù)債accruedloss應(yīng)計(jì)損失accruedpayable應(yīng)計(jì)未付款項(xiàng)accruedpayroll應(yīng)計(jì)未付工資accruedpensioncost應(yīng)計(jì)養(yǎng)老金成本accruedprofit應(yīng)計(jì)利潤accruedreceivables應(yīng)計(jì)未收款項(xiàng)accruedrent應(yīng)計(jì)租金accruedrevenue應(yīng)計(jì)收入accruedtax應(yīng)計(jì)稅款,應(yīng)付稅款accruedwage應(yīng)計(jì)未付工資accumuateddividend累計(jì)股利accumulatedamortisation累計(jì)攤銷,累積攤銷accumulatedapportionment累計(jì)分配,累積分配accumulatedcost累計(jì)成本,累積成本accumulateddeficit累計(jì)虧損,累積虧損accumulateddepletion累計(jì)折耗,累積折耗accumulateddepreciation累計(jì)折舊;累積折舊accumulatedearnings累計(jì)收益accumulatederror累計(jì)誤差accumulatedfund累積基金accumulatedincome累計(jì)收益accumulatedprofit累計(jì)利潤

BShareB股babybond小額債券backcharge決算后費(fèi)用backduty欠稅,補(bǔ)繳稅款backfreight退貨運(yùn)費(fèi)backmoney拖欠款;逾期未付款backorder缺貨;延期交貨backordermemo延期交貨通知書backpay欠薪backrent欠租backsalary欠薪back-doorfinancing秘密融資;后門融資back-doorlisting借殼上市backedbond擔(dān)保債券backlog積壓back-to-backcredit相對(duì)信用;轉(zhuǎn)接式信用;背對(duì)背信用back-to-backloan易幣貸款backtracksearch追蹤查找back-up后備;后援back-upcopy副本back-updiskette后備軟盤backwardintegration反向兼并backwardsupervision反向監(jiān)控backwardtracing反向追蹤backwardation延期交割費(fèi)badanddoubtfulloans呆滯及不良貸款badasset不良資產(chǎn);呆滯資產(chǎn)badbuy賠本買賣badclaim不良債權(quán)baddebt壞賬baddebtexpense壞賬費(fèi)用baddebtinsurance壞賬保險(xiǎn)baddebtloss壞賬損失baddebtprovision壞賬準(zhǔn)備baddebtratio壞賬比率baddebtrecovery壞賬收回baddebtwrite-off壞賬沖銷baddebtsrecoveredaccount壞賬收回賬戶badloan不良貸款badtitle失效產(chǎn)權(quán);無效所有權(quán)badgesoftrade交易標(biāo)志bailbond保釋擔(dān)保;保釋擔(dān)保書bailee受托人bailer寄托人;委托人bailment財(cái)務(wù)委托bailmentofgoods受托保管貨品bailoutmethod投資殘值計(jì)算法bailoutpaybackmethod投資殘值回收期計(jì)算法bailoutperiod委托期balance余額;結(jié)余;結(jié)存bear拋空投機(jī);空投;賣空bearaccount空頭賬戶(指在證券交易所做空頭)bearandbull買空賣空bearbond看跌債券;熊債券bearcampaign拋空風(fēng)bearclique空頭集團(tuán)bearcompaign賣空風(fēng)潮;壓價(jià)風(fēng)潮bearcovering補(bǔ)空beardrive賣空潮bearmarket市價(jià)疲軟bearoperation賣空行為biddeposit投標(biāo)押金bidguarantee投標(biāo)擔(dān)保;承包擔(dān)保bidprice投標(biāo)價(jià)格bidrate投標(biāo)價(jià)bilateralagreement雙邊協(xié)議bilateralarbitrage雙邊套匯bilateralassistance雙邊援助billbroker票據(jù)經(jīng)紀(jì)人billclearing票據(jù)清算billcollection票據(jù)托收billofestimate估價(jià)單billofexchange匯票billofexportorimport貨物進(jìn)出口報(bào)單blackfigure余額blackmarket黑市blankaccountbook空白賬簿blankcredit空白信用匯票blankinvoice空白發(fā)票blankreceipt空白收據(jù)blindtrust隱蔽信托blockallocation整筆撥款blue-chipcorporation藍(lán)籌公司boardlot手bondindenture債券信托契約bondinsurance債券保險(xiǎn)bondedindebtedness擔(dān)保債務(wù)bondedstore保稅倉庫;保稅物料bonusshare紅股bookdebt賬面?zhèn)鶆?wù)bookkeepingprocedure記賬程序borrowingplan借款計(jì)劃boughtandsoldnote買賣單據(jù)branchbankaccount分行賬戶budgetaccount預(yù)算賬戶bullbond看漲債券businesscontract營業(yè)合同buyingrate買進(jìn)匯率;買入價(jià)

cableconfirmation電報(bào)確認(rèn)書cablecredit電傳信用證cabledraft電匯匯票cableorder電報(bào)訂貨;電表訂單cablerate電匯匯率cabletransfer電匯calldeposit通知存款;活期存款callinadvance預(yù)收股款callinarrear催繳逾期股本callloan短期貸款callablebond可提前贖回債券callablecapital通知即繳股本callableloan通知放款canceledbond已注銷債券cancellablelease可解除租約capacitylevel生產(chǎn)能力水平capacitylimit生產(chǎn)能力極限capacityloading生產(chǎn)能力負(fù)荷capitaladequacyratio資本充足率capitaladjustmentaccount資本調(diào)整帳戶capitalappraisal資本評(píng)估capitalappreciation資本增值capitalasset資本資產(chǎn);長(zhǎng)期資產(chǎn)capitalassurance資本保險(xiǎn)cargocertificate海運(yùn)貨物保險(xiǎn)合同cargoclaim貨運(yùn)索賠cargoinsurancerate貨物保險(xiǎn)費(fèi)率carriedinterest附帶權(quán)益carry-backofloss虧損轉(zhuǎn)回carryingamount賬面金額cashbasis現(xiàn)金收付制cashbonus現(xiàn)金紅利cashbook現(xiàn)金登記簿cashbudget現(xiàn)金預(yù)算cashcollectionbasis收付實(shí)現(xiàn)制cashdistributionrate現(xiàn)金分配率cashdividend現(xiàn)金股利casualaudit臨時(shí)審計(jì)casualexpense臨時(shí)性費(fèi)用casualworker散工casualtyandtheftloss意外事故及盜竊損失casualtyinsurance災(zāi)難保險(xiǎn)casualtyinsuranceproceeds意外險(xiǎn)收入centralbank中央銀行centralbankrate中央銀行貼現(xiàn)率centralclearinghouse結(jié)算中心centralclearingsystem中央結(jié)算制度;集體交收系統(tǒng)certificateofcompliance合約完成證明書certificateofdeposit存款單certificateofexemption豁免證明書certificateofindebtedness國庫券;借據(jù)cessationofbusiness停業(yè)cession轉(zhuǎn)讓財(cái)產(chǎn)權(quán)益chainbanking連鎖銀行業(yè)務(wù)chaindiscount連鎖折扣chainindex連鎖指數(shù)checkandbalance互相制衡checkcommitee稽核委員會(huì)checklist核對(duì)項(xiàng)目清單checkmark核對(duì)符號(hào)checkprice限價(jià)checkprogramme檢查程序chequeaccount支票賬戶circularforconfirmation通函確認(rèn)circularletterofcredit循環(huán)信用證;流通信用證circularnote旅行支票citycollection同城托收civilaction民事訴訟claim索賠;債權(quán)classificationofaccounts帳戶分類;會(huì)計(jì)科目分類clausedbill附條款票據(jù)clearingbalance票據(jù)交換差額;結(jié)算差額closeend固定金額closing結(jié)賬;結(jié)轉(zhuǎn)closinginventory期末存貨codeofbankingpractice銀行營運(yùn)守則coefficient-normcosting定額成本法collateralnote附擔(dān)保品期票collection收賬collectionmethod收付實(shí)現(xiàn)制columnarjournal多欄式日記賬commercialaccounting商業(yè)會(huì)計(jì)commercialinvoice商業(yè)發(fā)票commissionincome傭金收入committedcost約束成本commodityfundturnover商品資金周轉(zhuǎn)率commoncostallocation共同成本分?jǐn)俢ountrycollection異地托收creditadvice存款通知書;貸款通知creditfund信貸資金crowndebt國債;公債currencyexchange貨幣兌換currentvalue現(xiàn)值customersaccount應(yīng)收賬款cyclicalvariation循環(huán)變動(dòng)

dailyaccounting日常核算dailystatement日?qǐng)?bào)表dailytradinglimit每日價(jià)格上下限database數(shù)據(jù)庫dataclassification數(shù)據(jù)分類dataconversion數(shù)據(jù)轉(zhuǎn)換datafile數(shù)據(jù)檔案datastorage數(shù)據(jù)儲(chǔ)存datedraft定期匯票dateofacceptance承兌日期dateofcancellation注銷日daybook日記賬deadasset無用資產(chǎn)deadstock呆滯存貨deadticket成交單debenturecoupon債券利息票debentureinterest債券利息debeture債券debit借;借記;借方debit-creditbookkeeping借貸記賬法debtinstrument債務(wù)票據(jù)debtmortgage抵押債務(wù)debt-adjusting債務(wù)調(diào)整debtstoassetsratio負(fù)債對(duì)資產(chǎn)比率decentralisedaccounting分權(quán)制會(huì)計(jì)decimalsystem十進(jìn)制declarationofdividend分派股息公告declaredvalue設(shè)定價(jià)值decliningbalance余額遞減decrement減值deductibleloan可扣除借款deedofguarantee保證契據(jù)defaultcost違約成本defaultrisk違約風(fēng)險(xiǎn)defeasanceofdebt債務(wù)廢除deferral遞延賬項(xiàng)deferredasset遞延資產(chǎn)deferreddebit遞延借項(xiàng)deferredposting延期過賬deferredrevenue遞延收入deferredtaxation遞延稅項(xiàng)deficit赤字delayedpayment延期付款delinquentaccount逾期未收賬款delivereddutypaid完稅后交貨deliverybyinstalment分期交貨demanddraft即期匯票demutualisation股份化;股份制;將會(huì)員制轉(zhuǎn)為股份制departmentalaccounting部門核算departmentalcosting部門成本計(jì)算departmentalexpense部門費(fèi)用depletableasset折耗資產(chǎn);遞耗資產(chǎn)deposit存款;保證金;定金;押金depositrate存款利率depositslip存款單deposit-takingcompany接受存款公司deprecationexpense折舊費(fèi)用depreciatedcost折余成本depreciationperiod折舊期限deregulation放寬管制designfee設(shè)計(jì)費(fèi)用desiredendinginventory預(yù)期期末存貨detailedaudit詳細(xì)審計(jì)determinableincome固定收益developmentexpense開發(fā)費(fèi)用dialycashbalance每日現(xiàn)金余額differentialcost差量成本differentialduties差別關(guān)稅differentialfixedcost差量固定成本diminishingasset遞耗資產(chǎn)diminishingreturn報(bào)酬遞減directclearing直接結(jié)算directexpense直接費(fèi)用directmaterial直接材料directout-of-pocketcosts直接付現(xiàn)成本;直接支付成本directquotation直接報(bào)價(jià)directsubsidy直接補(bǔ)貼directoryfile目錄文件disbursementinsurance船舶費(fèi)用保險(xiǎn)disbursementvoucher付款憑證disclosureofinterest權(quán)益披露discountonbond債券折價(jià)discountoperation貼現(xiàn)操作discountedcashflow折現(xiàn)現(xiàn)金流量discountedpaybackmethod折現(xiàn)回收期法discretionaryvariablecost酌量變動(dòng)成本discriminantanalysis差別分析;判別分析法dishonouredcheque拒付支票disposablepersonalincome個(gè)人可支配收益disposaloffixedasset固定資產(chǎn)清理;固定資產(chǎn)變賣distortedincome不真實(shí)收益distressprice處理價(jià)distributioninkind實(shí)物分派;實(shí)物分配distributor經(jīng)銷商diversificationofrisk風(fēng)險(xiǎn)分散dividendinkind實(shí)物股利dividendoption股利期權(quán)dividendpaid已付股利dividendyield股息率document文件;憑證documentaryacceptance跟單承兌documentarydraft跟單匯票dollaroverhang美元過剩domesticloan國內(nèi)放款domesticshare內(nèi)資股dormantasset閑置資產(chǎn)doubleentry復(fù)式記賬double-check雙重核對(duì)doubtfuldebtsprovision呆賬準(zhǔn)備;壞賬準(zhǔn)備downsidepricemovement價(jià)格走低drawonone'scredit憑信用借款draweebank付款銀行droughtreserve財(cái)務(wù)困難準(zhǔn)備金dualpricing雙重定價(jià)法dueondemand活期;即期dutiablearticle應(yīng)課稅商品dutyofsecrecy保密責(zé)任dutypaidcertificate完稅憑證dynamicratio動(dòng)態(tài)比率

earmarkedloan專用貸款earningpower盈利能力;收益能力earningspershare息稅前利潤earningsreinvested再投資收益earningstest收益測(cè)試economicaccounting經(jīng)濟(jì)核算economicappraisal經(jīng)濟(jì)評(píng)估economicdepreciation經(jīng)濟(jì)折舊economicvalue經(jīng)濟(jì)價(jià)值effectivecost實(shí)際成本effectiveexchangerate實(shí)際匯率effectivetaxrate實(shí)際稅率effectivenessaudit效用審計(jì)efficientportfolio有效投資組合electronicdataprocessing電子數(shù)據(jù)處理eligiblecommercialpaper有效商業(yè)票據(jù)eliminationentry抵銷分錄employeebenefitspayable應(yīng)付福利費(fèi)employeeliabilityinsurance職工傷亡保險(xiǎn)employeepension職工養(yǎng)老金employeeretirementfund職工退休基金employeeshareoption職工認(rèn)股權(quán)employee'sinsurancefund職工保險(xiǎn)基金employmentoffund資金運(yùn)作endorse背書endowmentannuity養(yǎng)老年金endowmentprofit贊助盈利enforceablecontract強(qiáng)制執(zhí)行合同;強(qiáng)行執(zhí)行合約enlargedsharecapital已擴(kuò)股本enterpriseincometax企業(yè)所得稅entreporttrade轉(zhuǎn)口貿(mào)易equal-costline等成本線equilibriumanalysis均衡分析equipmentfund設(shè)備基金equipmentreplacement設(shè)備更新;設(shè)備重置equityaccounting權(quán)益會(huì)計(jì)equitycapital權(quán)益資本equitycontribution投入資本equityfinancing股票融資equityinvestment權(quán)益投資equityownership資本所有權(quán);權(quán)益equityvaluepershare每股權(quán)益errorbound誤差界限errorofcomputation計(jì)算錯(cuò)誤error-freeoperation無錯(cuò)操作estateagent地產(chǎn)經(jīng)紀(jì)人estateduty遺產(chǎn)稅estimatedassessment估計(jì)評(píng)稅estimatedcostsystem估計(jì)成本制度Eurocheque歐洲支票Euro-commercialpaper歐洲商業(yè)票據(jù)Eurocurrency歐洲貨幣evergreencredit常年信用exdrawing不支取利潤exception審計(jì)異議;例外exceptionalitem例外項(xiàng)目;特殊項(xiàng)目excesscharge超額費(fèi)用excessdepreciation過度貶值excessiveprofit超額利潤exchangecommission兌付傭金exchangefundbill外匯基金票據(jù)exchangeparity外匯平價(jià)exchangerate外匯匯率;匯率exchangerategap匯率差額exchangeratequotation匯率牌價(jià)exchangeratio交換比率exchangerestriction外匯限制ex-dividenddate除息日executoryconsideration待履行約定exemptagreement例外協(xié)議exemptionclause免責(zé)條款ex-factorypassrate出廠合格率expansionfund發(fā)展基金expectedlife預(yù)期使用年限expectedvariance預(yù)計(jì)誤差expendedappropriation已用撥款expenseaccount費(fèi)用賬戶expensepayable應(yīng)付費(fèi)用expensestandard費(fèi)用標(biāo)準(zhǔn)exponentialcurve指數(shù)曲線exportletterofcredit出口信用證exportquota出口配額exporttariff出口關(guān)稅extensionandfooting小計(jì)和合計(jì)externalexchange對(duì)外交易externalloan外債extradividend額外股利extraneousearnings額外收益extraordinaryprofit非常利潤

facility資金融通;信用安排factoringcommission讓售傭金factorycost制造成本fairpresentation公正表述fairwearandtear正常損耗falseaccounts假賬falsereporting虛假申報(bào)fancypaper熱門證券faultanalysis故障分析;失效分析fctorysetprice出廠價(jià)格feasibleportfolioset可行投資組合featheredasset虛假資產(chǎn);滲水資產(chǎn)feetail指定繼承人的不動(dòng)產(chǎn)fellow-tradercommission同業(yè)傭金fidelityfund互?；餱iduciaryfund信托基金fieldaudit現(xiàn)場(chǎng)審計(jì)fieldworkallowance外勤工作津貼filedirectory檔案目錄;文件目錄fileouput檔案輸出finalbeneficiary最終受益人financecharge財(cái)務(wù)費(fèi)用financedepartment財(cái)務(wù)部門financeleaseaccounting融資租賃會(huì)計(jì)financialaccounting財(cái)務(wù)會(huì)計(jì)financialaccounts財(cái)務(wù)報(bào)表financialcondition財(cái)務(wù)狀況financialdata財(cái)務(wù)數(shù)據(jù)financialdisclosure財(cái)務(wù)狀況披露financialinstitution金融機(jī)構(gòu)financialinvestment金融投資financialmanagement財(cái)務(wù)管理financialprogramme財(cái)務(wù)計(jì)劃financialsettlement財(cái)務(wù)結(jié)算financialstatement財(cái)務(wù)報(bào)表financingcost理財(cái)成本financingstructure融資結(jié)構(gòu)finepaper有信用票據(jù)firmcontract確定合同;確定合約firstmortgage第一抵押權(quán)fiscalagent財(cái)務(wù)代理人fiscalyear會(huì)計(jì)年度fixedasset固定資產(chǎn)fixedbudget固定預(yù)算fixedchargeratio固定費(fèi)用率fixedintangibleasset固定無形資產(chǎn)fixedliability固定負(fù)債fixedoverhead固定管理費(fèi)用fixedpremium固定保險(xiǎn)費(fèi)fixedratebond固定利率債券fixedratio固定比率fixedtrust固定信托flatinterestrate統(tǒng)一利率flexiblebudget彈性預(yù)算flexibleprice彈性價(jià)格floatingexchangerate浮動(dòng)匯率floatingloan浮動(dòng)貸款floatingprice浮動(dòng)價(jià)格floatingstock流通股flowofcost成本流轉(zhuǎn)flow-throughaccounting實(shí)交稅收會(huì)計(jì)fluctuation波動(dòng);變動(dòng)footing合計(jì)forecastvariance預(yù)測(cè)差異forecastedbalancesheet預(yù)計(jì)資產(chǎn)負(fù)債表foreignagentaccount國外代理商賬戶foreigncredit海外信用證;海外信貸foreigncurrencydeposit外幣存款foreigncurrencytranslation外幣折算foreignexchangeallocation外匯分配制度foreignexchangedealings外匯交易foreignexchangemarket外匯市場(chǎng)foreignexchangequotation外匯牌價(jià)foreignexchangespeculation外匯投機(jī)foreignlending國外貸款;境外貸款foreignsourceincome境外收益foreigntradefinancing外貿(mào)資金融通forexoption外匯期權(quán)formalcontract正式合同forwardbargain遠(yuǎn)期交易forwarddelivery遠(yuǎn)期交貨forwardentitlement遠(yuǎn)期權(quán)利forwardfunding提供遠(yuǎn)期資金forwardrate遠(yuǎn)期匯率forwardtrade遠(yuǎn)期交易foulbilloflading不完全定單franchisetax專營稅fraudulentdisbursement偽造支出fraudulenttrading欺詐性交易freecashflow自由現(xiàn)金流量freerate自由匯率freeholdland永久地權(quán)free-marketeconomy自由市場(chǎng)經(jīng)濟(jì)freight運(yùn)費(fèi)fringebenefit附加福利fringewage附加工資frozenasset凍結(jié)資產(chǎn)fullaudit全面審計(jì)fullcost完全成本fullypaidsharecapital已繳足股本functionalcost職能成本functionalobsolescence功能性貶值fundflow資金流向fundpool綜合投資fundamentallaw基本定律fundeddebt長(zhǎng)期債務(wù)fundsflow資金流轉(zhuǎn)fundsstatement資金表futuredelivery期貨;遠(yuǎn)期交貨futurevalue終值

gage擔(dān)保品;抵押品gainandloss損益;盈虧gainonexchange外匯盈余gardeningexpense綠化費(fèi)用garnisheeorder第三債權(quán)人扣款申請(qǐng)garnisheewage扣發(fā)工資gearing資本負(fù)債率;杠桿比率generalagency總代理generaleconomicrisk一般經(jīng)濟(jì)風(fēng)險(xiǎn)generalexpenses總務(wù)費(fèi)用generaljournal普通日記賬generalliability普通債務(wù)generalmanagementtrust一般信托g(shù)eneraloffer全面收購建議generalpreferentialduty普遍優(yōu)惠關(guān)稅generalpurchasingpower一般購買力generalisedauditsoftware通用審計(jì)軟件gifttax贈(zèng)與稅girobank轉(zhuǎn)賬銀行g(shù)irocheque轉(zhuǎn)賬支票globalbond全球債券godowncharge倉庫費(fèi)用goingconcern持續(xù)經(jīng)營goldstandard金本位goodfaithcertificate良好信用證書goodsandchattels一般動(dòng)產(chǎn)goodsinbond保稅貨物goodsintransitinsurance貨運(yùn)保險(xiǎn)goodsreceivednote商品收訖單goodwill商譽(yù)governmentaudit政府審計(jì)governmentexpenditure政府支出governmentloan公債governmentsecurities政府債券graceperiod寬限期grant補(bǔ)助金greenback美鈔grossamountmethod總價(jià)法grossbudget總預(yù)算grosscapitalformation資本構(gòu)成總額grossdomesticinvestment國內(nèi)投資總額grossexpenditure支出總額grossexportvalue出口總值grossinvestment投資總額grossliabilities總負(fù)債grossmargin毛利;邊際貢獻(xiàn)grosspay工資總額grossprice總價(jià)grossreceipt收入總額grosssales銷售總額groupaccounts集團(tuán)報(bào)表groupcompany集團(tuán)公司groupprofit集團(tuán)利潤growthstock成長(zhǎng)股guaranteefund保證金guaranteedcredit擔(dān)保信貸guaranteedfund保證基金guaranteedletterofcredit保兌信用證guaranteedliability擔(dān)保債務(wù)guaranteedloan擔(dān)保貸款guaranteedmortgage擔(dān)保抵押guaranteedreserve保證準(zhǔn)備金guarantyfund保證金guild行業(yè)協(xié)會(huì);同業(yè)公會(huì)

haircut扣減;扣減率half-adjust四舍五入HangSengIndex恒生指數(shù)hardarbitrage轉(zhuǎn)手套利hardgoods耐用消費(fèi)品hardmarket市場(chǎng)堅(jiān)挺harmonisationsystem協(xié)調(diào)關(guān)稅制度headofexpenditure開支類別hedge套期;對(duì)沖交易;套頭交易hedgeaccounting套期保值會(huì)計(jì)hedgefund對(duì)沖基金hiddenasset隱匿資產(chǎn)highexchange高匯價(jià)highprofititem高利項(xiàng)目higherinquotation行市看漲highestbid最高投標(biāo)價(jià)highlight概述highsandlows高價(jià)和低價(jià)hikeinprice漲價(jià)hirepurchaseagreement租購協(xié)議historialrate歷史匯率holderinduecourse正當(dāng)持票人holdingcompany控股公司;母公司holdinggain持有利得holidaypremiumpay假日獎(jiǎng)金homeoffice總店;本店honorarium酬金horizontalaudit同業(yè)查帳horizontalcompetition同業(yè)競(jìng)爭(zhēng)hourcost小時(shí)成本hour-ratewage計(jì)時(shí)工資housinggrants-in-aid住房補(bǔ)貼housingreserve住房公積金humanassetaccounting人力資產(chǎn)會(huì)計(jì)hurdlerate利率下限hurdlerateofreturn最低報(bào)酬率hybridaccountingmethod混合會(huì)計(jì)法hybridcost混合成本hybridsecurities混合證券hypothecate抵押hypothecatedasset抵押資產(chǎn)hypothecatedstock用作抵押品的股票hypothecation抵押hypothesistesting假設(shè)測(cè)試hypotheticalsinkingfund假定償債基金

Identifiableasset可辨認(rèn)資產(chǎn)Idlecash閑置現(xiàn)金Idletimecost停工成本Illiquidfund非流動(dòng)資金Immediateasset流動(dòng)資產(chǎn)Impairmentloss虧損Importcharge進(jìn)口費(fèi)用Importexchange進(jìn)口外匯Importsurcharge進(jìn)口附加稅Imprestbasis定額制Imputation估算Inthered赤字;虧損Inactiveaccount不活躍賬戶Incentivepay獎(jiǎng)金Incidenceoftaxation稅收負(fù)擔(dān);稅收歸屬Incomeaccount收益賬戶Incomebeforetax稅前收益incomeflow收益流轉(zhuǎn)incomeinkind實(shí)物收益incomerecognition收益確認(rèn)incometaxdeduction所得稅扣款incomepletebill不完整票據(jù)increaseofbudget追加預(yù)算incrementalinvestment增量投資indemnity損害賠償indenture合同independentaudit獨(dú)立審計(jì)indirectbill間接票據(jù)indirectfinance間接融資indirectmatching間接配比indirecttrade間接貿(mào)易individualincometax個(gè)人所得稅individualproprietorship獨(dú)資inducedinvestment誘發(fā)性投資industrialadjustment行業(yè)調(diào)整industrialproject工業(yè)項(xiàng)目inefficientcapitalmarket無效資本市場(chǎng)ineligiblebill無效票據(jù)inflation通貨膨脹informationnetwork信息網(wǎng)絡(luò)informationtechnology信息技術(shù)initialappropriation首次撥款initialestimate初步概算initialexpenditure開辦費(fèi)initiationfee入會(huì)費(fèi)inlandforwardingexpense國內(nèi)運(yùn)費(fèi)input-outputanalysis投入產(chǎn)出分析insiderdealing內(nèi)幕交易insolvencyfunds無力償付基金inspectionofaccounts查賬;檢查賬目installationcharge安裝費(fèi)instalmentdelivery分期交貨instalmentfinancing分期付款融資instantwholesale轉(zhuǎn)手批發(fā)insurableproperty可保財(cái)產(chǎn)insurancecertificate保險(xiǎn)憑單insurancecontract保險(xiǎn)合同insurancefund保險(xiǎn)基金intangiblewearandtear無形損耗integratedoperation整體經(jīng)營intellectualpropertyright知識(shí)產(chǎn)權(quán)inter-citysettlement異地結(jié)算inter-departmentalincome部門間收益interest利息interestcost利息成本interestgroup利益集團(tuán)interestonoverdraft透支利息interestrate利率interestrebate利息回扣interestsubsidy利息補(bǔ)貼interestwarrant付息憑證interimaudit中期審計(jì)interimdividend中期股利interiorliability內(nèi)部負(fù)債intermediateaccount中間賬戶intermediatemarket中間市場(chǎng)internalauditiing內(nèi)部審計(jì)internalcontrolrisk內(nèi)部控制風(fēng)險(xiǎn)internaldocument內(nèi)部憑證internaltransferprice內(nèi)部轉(zhuǎn)移價(jià)格internationalaccounting國際會(huì)計(jì)internationalbidding國際招標(biāo)internationalinvestment國際投資internationalsettlement國際結(jié)算intra-citysettlement同城結(jié)算intra-companytransaction內(nèi)部交易introductiontobid招標(biāo)inventoryadjustment存貨調(diào)整inventoryfinancing存貨融資inventorymanagement存貨管理inventoryshrinkage存貨損耗inventoryvalue存貨價(jià)值investmentadviser投資顧問investmentdecision投資決策investmentinoutsideunit對(duì)外投資investmentincome投資收益investmentpremium投資溢價(jià)investmentprofit增量利潤invisibleasset無形資產(chǎn)invisibletrade無形貿(mào)易involuntaryloan強(qiáng)制貸款inwardbill進(jìn)口單據(jù)irrevocablecredit不可撤銷信用證issuebytender招標(biāo)發(fā)行issuedcapitalstock已發(fā)行股本itemreceivedinadvance預(yù)收項(xiàng)目itemisedaccount明細(xì)賬戶itemsreceivedinadvance預(yù)收項(xiàng)目jobaudit工作審計(jì)jobcost分批成本jobevaluation工作評(píng)價(jià)joblotcontrol分批控制jobordercostsystem分批成本制度jobordercosting分批成本計(jì)算jobspecification工作說明jobbingbusiness證券經(jīng)銷業(yè)務(wù)jointaccount共同賬戶jointbid聯(lián)合投標(biāo)jointconsultation聯(lián)合協(xié)商jointcontribution共同出資jointcost聯(lián)合成本jointdebtors共同債務(wù)人jointinvestment聯(lián)合投資jointobligation連帶債務(wù)jointownership共有權(quán)jointproperty共有財(cái)產(chǎn)jointstockcompany股份公司jointstocksystem股份制jointlycontrollendasset共同控制財(cái)產(chǎn)journal日記賬簿;分錄簿journalentry分錄journalisingdocument記賬憑證judgementrating判斷法judicialcapacity司法權(quán)力judicialproceeding司法程序jumbocertificate大額股票jumborisk高風(fēng)險(xiǎn)juniorbond非優(yōu)先債券junkpirce極低價(jià)格jurisdictionofboundary地域管轄權(quán)justintimemanufacturing適時(shí)生產(chǎn)justintimepurchasing適時(shí)購貨justificationroutine證明程序justifiedprice合理價(jià)格justifyingdigit調(diào)整數(shù)字kanbansystem看板制度;看板管理karat開(計(jì)算黃金純度的單位)keelage入港稅kerbbroker場(chǎng)外經(jīng)紀(jì)人kerbdealing場(chǎng)外交易kerbexchange場(chǎng)外交易所kerbmarket場(chǎng)外市場(chǎng)keyboardentry鍵盤輸入keybusinessratios關(guān)鍵行業(yè)比率keycurrency主要貨幣keyemployee關(guān)鍵雇員keyexecutiveinsurance關(guān)鍵管理人員保險(xiǎn)keyexecutiveoption關(guān)鍵管理人員購股權(quán)keyindicator關(guān)鍵指標(biāo)keyledger總分類賬keymanagementpersonnel關(guān)鍵管理人員keymoney額外小費(fèi)keyvariable關(guān)鍵變量keyboard鍵盤key-maninsurance重要雇員保險(xiǎn)kickback回扣;回傭kind實(shí)物kite空頭支票kite-flyer開空頭支票者kiting挪用補(bǔ)空kitingcheque空頭支票kitingstock空頭股票knock-downprice成交價(jià)格knownliability已知負(fù)債knownloss已知損失L/C(letterofcredit)信用證labeldata標(biāo)號(hào)數(shù)據(jù)labelrecord標(biāo)號(hào)記錄labeledprice標(biāo)價(jià)labouraccounting人工會(huì)計(jì)labourcostaccounting人工成本會(huì)計(jì)labourefficiency人工效率labourinsurance勞動(dòng)保險(xiǎn)labourquantitystandard人工工時(shí)標(biāo)準(zhǔn)labourunionexpense工會(huì)經(jīng)費(fèi)laggingindicator滯后經(jīng)濟(jì)指標(biāo)landexpropriationright土地征用權(quán)l(xiāng)andoccupancycharge場(chǎng)地使用費(fèi)landusetax土地使用稅lapsedpolicy失效保單lastinvoicepricemethod最近進(jìn)價(jià)法lasttradingday最后交易日latentasset潛在資產(chǎn)lawfulreserve法定準(zhǔn)備金leadmanager主要經(jīng)辦人leadingeconomicindicator主要經(jīng)濟(jì)指標(biāo)learningcurve學(xué)習(xí)曲線leaseaccounting租賃會(huì)計(jì)leaseexpense租賃費(fèi)用leasedproperty租賃財(cái)產(chǎn)leaseholdmortgage租賃資產(chǎn)抵押leasingindustry租賃業(yè)leastsignificantdigit最低有效數(shù)字ledger分類賬ledgerasset賬面資產(chǎn)legalasset法定資產(chǎn)legalcontract合法合同;合法合約legalentity法人;合法組織legalmortgage合法抵押legalrisk法律風(fēng)險(xiǎn)legalvalue法定價(jià)值lendingceiling貸款最高限額lendingloss貸款損失letterofconfirmation確認(rèn)書letterofcreditatsight即期信用證letterofhypothecation銀行抵押書letterofsubrogation權(quán)益轉(zhuǎn)讓書levelofoptimisation最優(yōu)化水平levelofsignificance重要水準(zhǔn)leverage杠桿作用leveragedleasing杠桿租賃liabilitiestocapitalratio負(fù)債對(duì)資本比率liabilitymanagement債務(wù)管理liabilitywithinterest帶息負(fù)債licensingsystem許可證制度licittraffic合法交易lifeassurance人壽保險(xiǎn)lifeinterest終身權(quán)益life-cyclecosts壽命周期成本limitofoverdrawnaccount透支限額limitontimepolicy限時(shí)保險(xiǎn)單limitationofaction訴訟時(shí)效limitedbyguarantee保證有限償還limitedliability有限責(zé)任limitedpolicy有限制保險(xiǎn)單limitedvalueinsurance限額投保linefunction直線職能linemanagement直線管理line-itembudget分項(xiàng)預(yù)算liquidasset速動(dòng)資產(chǎn)liquidation清算liquidationexpense清算費(fèi)用liquidationprocedure清算程序liquidity流動(dòng)性liquidityrisk流動(dòng)性風(fēng)險(xiǎn)listofproperties財(cái)產(chǎn)清單listedsecurities上市證券livingcostindex生活費(fèi)指數(shù)loanagreement借款協(xié)議;借款和約loancapital借貸資本loanconsortium貸款國際財(cái)團(tuán)loanforspecificprojects專項(xiàng)貸款loaninterest貸款利息loanofdevelopmentfund開發(fā)基金貸款loanrepayable應(yīng)付貸款loanstock借款股localacceptance當(dāng)?shù)爻袃秎ocalbudget地方預(yù)算lockup資金呆滯log-in注冊(cè);登記longaccount多頭賬戶longrangeplanning長(zhǎng)期計(jì)劃longtermbill長(zhǎng)期票據(jù)longterminvestment長(zhǎng)期投資longtermvariablecost長(zhǎng)期變動(dòng)成本long-termaccountspayable長(zhǎng)期應(yīng)付款long-termcontract長(zhǎng)期合同long-termcreditsale長(zhǎng)期賒銷loopcontrol循環(huán)控制loose-leafbinder活頁賬夾loose-leafledger活頁分類賬losscompensation損失賠償lossfromamalgamation企業(yè)合并損失lossfromdevaluation貶值損失lossfrompricedifference價(jià)差損失lo