財(cái)務(wù)術(shù)語(yǔ)英文縮寫(xiě)財(cái)務(wù)常用英語(yǔ)(大全5篇)

第頁(yè)共頁(yè)財(cái)務(wù)術(shù)語(yǔ)英文縮寫(xiě)財(cái)務(wù)常用英語(yǔ)(大全5篇)財(cái)務(wù)術(shù)語(yǔ)英文縮寫(xiě)財(cái)務(wù)常用英語(yǔ)篇一描繪英文中文anisotropicconductivefilm異方性(各向異性)導(dǎo)電膜老化試驗(yàn)空組裝backlightunit背光模塊backlightmodule背光模組brightnessenhancementfilm增亮膜blackmatrix黑色遮光矩陣壓焊(或邦定)coldcathodefluorescenttube冷陰極熒光管coldcathodefluorescentl冷陰極熒光燈tft+cf+lc液晶玻璃間的高度colorfilter彩色濾光片chiponfilm(driveric)芯片貼附在薄膜帶colorgamut色域chiponglass芯片壓合在玻璃上contrastratio比照度cathode-raytube陰極射線(xiàn)管連接器vertical/horizontal鬼影卡匣訊號(hào)線(xiàn)(onxboard)擴(kuò)散片點(diǎn)缺陷dualbrightnessenhancementfilm雙層增亮膜電磁波干擾electricstaticdischarge靜電破壞externalelectrodefluorescentl外部電極熒光燈無(wú)塵室/工廠flexbibleflatcable軟排線(xiàn)(傳遞電壓訊號(hào)用)flexbibleprintedcircuit柔性印刷線(xiàn)路板閃爍，調(diào)可變電阻去解決flatpaneldisplay平板顯示匣極，整條線(xiàn)稱(chēng)為scanline玻璃highdefinitiontv高明晰度電視hcflirisipsinlineinverteritolaserlcdlgpledlinedefectlipsmodulemuramprtndfilternoiseofflineolbpackingpalletpanelpatternpcbpixelploprismrefr/wrgbresponsetimescanlines/nsopsourcespacerspecsdtvhotcathodefluorescentlimageretentionimagestickingin－planeswitchingindiumtinoxideliquidcrystaldisplaylightguideplatelightemittingdiodlcdintegratedpowersystemmotionpictureresponsetimeoutleadbondingcell+x/yboardprintcircuitboardploarizerreflectorreworkred/green/blueserialnumberstandardproductengineercontrolstandarddefinitiontv熱陰極熒光燈影像殘留影像殘留平面轉(zhuǎn)換自動(dòng)/聯(lián)機(jī)變壓器銦錫氧化物(或透明導(dǎo)電膜)雷射/激光液晶顯示器導(dǎo)光板發(fā)光二極管線(xiàn)缺陷lcd集成電系統(tǒng)模塊(成品)color瑕疵/不均勻/色差動(dòng)態(tài)畫(huà)面響應(yīng)時(shí)間遮光板噪聲手動(dòng)/單機(jī)外引腳接合包裝棧板玻璃/面版畫(huà)面印刷電路板像素偏光器/偏光板棱鏡/聚光片反射片重工紅色綠色藍(lán)色響應(yīng)時(shí)間掃描線(xiàn)(onyboard)序號(hào)標(biāo)準(zhǔn)作業(yè)指導(dǎo)書(shū)極，整條線(xiàn)稱(chēng)為dataline分隔物規(guī)格標(biāo)準(zhǔn)明晰度電視tabstntntftuniformityviewingangletapeautomaticbondingsupertwistednematictwistednematicthinfilmtransistor軟片自動(dòng)接合超改變型(或超扭曲向列型)改變型(或扭曲向列型)薄膜晶體管均勻性可視角度財(cái)務(wù)術(shù)語(yǔ)英文縮寫(xiě)財(cái)務(wù)常用英語(yǔ)篇二一、會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì)accounting決策人decisionmaker投資人investor股東shareholder債權(quán)人creditor財(cái)務(wù)會(huì)計(jì)financialaccounting管理睬計(jì)managementaccounting本錢(qián)會(huì)計(jì)costaccounting私業(yè)會(huì)計(jì)privateaccounting公眾會(huì)計(jì)publicaccounting注冊(cè)會(huì)計(jì)師cpacertifiedpublicaccountant國(guó)際會(huì)計(jì)準(zhǔn)那么委員會(huì)iasc美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)aicpa財(cái)務(wù)會(huì)計(jì)準(zhǔn)那么委員會(huì)fasb管理睬計(jì)協(xié)會(huì)ima美國(guó)會(huì)計(jì)學(xué)會(huì)aaa稅務(wù)稽核署irs獨(dú)資企業(yè)proprietorship合伙人企業(yè)partnership公司corporation會(huì)計(jì)目的accountingobjectives會(huì)計(jì)假設(shè)accountingassumptions會(huì)計(jì)要素accountingelements會(huì)計(jì)原那么accountingprinciples會(huì)計(jì)實(shí)務(wù)過(guò)程accountingprocedures財(cái)務(wù)報(bào)表financialstatements財(cái)務(wù)分析^pfinancialanalysis會(huì)計(jì)主體假設(shè)separate-entityassumption貨幣計(jì)量假設(shè)unit-of-measureassumption持續(xù)經(jīng)營(yíng)假設(shè)continuity(going-concern)assumption會(huì)計(jì)分期假設(shè)time-periodassumption資產(chǎn)asset負(fù)債liability業(yè)主權(quán)益owner'sequity收入revenue費(fèi)用expense收益ine虧損loss歷史本錢(qián)原那么costprinciple收入實(shí)現(xiàn)原那么revenueprinciple配比原那么matchingprinciple全面披露原那么full-disclosure(reporting)principle客觀性原那么objectiveprinciple一致性原那么consistentprinciple可比性原那么parabilityprinciple重大性原那么materialityprinciple穩(wěn)健性原那么conservatismprinciple權(quán)責(zé)發(fā)生制accrualbasis現(xiàn)金收付制cashbasis財(cái)務(wù)報(bào)告financialreport流動(dòng)資產(chǎn)currentassets流動(dòng)負(fù)債currentliabilities長(zhǎng)期負(fù)債long-termliabilities投入資本contributedcapital留存收益retainedearning二、會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán)accountingprocedure/cycle會(huì)計(jì)信息系統(tǒng)accountinginformationsystem帳戶(hù)ledger會(huì)計(jì)科目account會(huì)計(jì)分錄journalentry原始憑證sourcedocument日記帳journal總分類(lèi)帳generalledger明細(xì)分類(lèi)帳subsidiaryledger試算平衡trialbalance現(xiàn)金收款日記帳cashreceiptjournal現(xiàn)金付款日記帳cashdisbursementsjournal銷(xiāo)售日記帳salesjournal購(gòu)貨日記帳purchasejournal普通日記帳generaljournal工作底稿worksheet調(diào)整分錄adjustingentries結(jié)帳closingentries三、現(xiàn)金與應(yīng)收帳款現(xiàn)金cash銀行存款cashinbank庫(kù)存現(xiàn)金cashinhand流動(dòng)資產(chǎn)currentassets償債基金sinkingfund定額備用金imprestpettycash支票check(cheque)銀行對(duì)帳單bankstatement銀行存款調(diào)節(jié)表bankreconciliationstatement在途存款outstandingdeposit在途支票outstandingcheck應(yīng)付憑單voucherspayable應(yīng)收帳款accountreceivable應(yīng)收票據(jù)notereceivable起運(yùn)點(diǎn)交貨價(jià)f.o.bshippingpoint目的地交貨價(jià)f.o.bdestinationpoint商業(yè)折扣tradediscount現(xiàn)金折扣cashdiscount銷(xiāo)售退回及折讓salesreturnandallowance壞帳費(fèi)用baddebtexpense備抵法allowancemethod備抵壞帳baddebtallowance四、存貨存貨inventory商品存貨merchandiseinventory產(chǎn)成品存貨finishedgoodsinventory在產(chǎn)品存貨workinprocessinventory原材料存貨rawmaterialsinventory起運(yùn)地離岸價(jià)格f.o.bshippingpoint目的地抵岸價(jià)格f.o.bdestination寄銷(xiāo)consig____ent寄銷(xiāo)人consignor承銷(xiāo)人consignee定期盤(pán)存periodicinventory永續(xù)盤(pán)存perpetualinventory購(gòu)貨purchase購(gòu)貨折讓和折扣purchaseallowanceanddiscounts存貨盈余或短缺inventoryoveragesandshortages分批認(rèn)定法specificidentification加權(quán)平均法weightedaverage先進(jìn)先出法first-in,first-outorfifo后進(jìn)先出法lost-in,first-outorlifo挪動(dòng)平均法movingaverage本錢(qián)或市價(jià)孰低法lowerofcostormarketorlcm市價(jià)marketvalue重置本錢(qián)replacementcost可變現(xiàn)凈值realizablevalue上限upperlimit下限lowerlimit毛利法grossmarginmethod零售價(jià)格法retailmethod本錢(qián)率costratio五、長(zhǎng)期投資長(zhǎng)期投資long-terminvestment長(zhǎng)期股票投資investmentonstocks長(zhǎng)期債券投資investmentonbonds本錢(qián)法costmethod權(quán)益法equitymethod債券面值facevalue,parvalue債券折價(jià)discountonbonds債券溢價(jià)premiumonbonds直線(xiàn)攤銷(xiāo)法straight-linemethodofamortization實(shí)際利息攤銷(xiāo)法effective-interestmethodofamortization六、固定資產(chǎn)固定資產(chǎn)plantassetsorfixedassets原值originalvalue預(yù)計(jì)使用年限expectedusefullife預(yù)計(jì)殘值estimatedresidualvalue折舊費(fèi)用depreciationexpense累計(jì)折舊accumulateddepreciation帳面價(jià)值carryingvalue應(yīng)提折舊本錢(qián)depreciationcost凈值value在建工程construction-in-process磨損wearandtear過(guò)時(shí)obsolescence直線(xiàn)法straight-linemethod(sl)工作量法units-of-productionmethod(uop)加速折舊法accelerateddepreciationmethod雙倍余額遞減法double-decliningbalancemethod(ddb)年數(shù)總和法sum-of-the-years-digitsmethod(syd)以舊換新tradein經(jīng)營(yíng)租賃operatinglease融資租賃capitallease廉價(jià)購(gòu)置權(quán)bargainpurchaseoption(bpo)資產(chǎn)負(fù)債表外籌資off-balance-sheetfinancing最低租賃付款額minimumleasepayments七、無(wú)形資產(chǎn)無(wú)形資產(chǎn)intangibleassets專(zhuān)利權(quán)patents商標(biāo)權(quán)trademarks,tradenames著作權(quán)copyrights特許權(quán)或?qū)I(yíng)權(quán)franchises商譽(yù)goodwill創(chuàng)辦費(fèi)organizationcost租賃權(quán)l(xiāng)easehold攤銷(xiāo)amortization八、流動(dòng)負(fù)債九、長(zhǎng)期負(fù)債長(zhǎng)期負(fù)債long-termliabilities應(yīng)付公司債券bondspayable有擔(dān)保品的公司債券securedbonds抵押公司債券mortgagebonds保證公司債券guaranteedbonds信譽(yù)公司債券debenturebonds一次還本公司債券termbonds分期還本公司債券serialbonds可轉(zhuǎn)換公司債券convertiblebonds可贖回公司債券callablebonds可要求公司債券redeemablebonds記名公司債券registeredbonds無(wú)記名公司債券couponbonds普通公司債券ordinarybonds收益公司債券inebonds名義利率，票面利率nominalrate實(shí)際利率actualrate有效利率effectiverate溢價(jià)premium折價(jià)discount面值parvalue直線(xiàn)法straight-linemethod實(shí)際利率法effectiveinterestmethod到期直接償付repaymentatmaturity提早償付repaymentatadvance償債基金sinkingfund長(zhǎng)期應(yīng)付票據(jù)long-termnotespayable抵押借款mortgageloan十、業(yè)主權(quán)益權(quán)益equity業(yè)主權(quán)益owner'sequity股東權(quán)益stockholder'sequity投入資本contributedcapital繳入資本paid-incapital股本capitalstock資本公積capitalsurplus留存收益retainedearnings核定股本authorizedcapitalstock實(shí)收資本issuedcapitalstock發(fā)行在外股本outstandingcapitalstock庫(kù)藏股treasurystock普通股monstock優(yōu)先股preferredstock累積優(yōu)先股cumulativepreferredstock非累積優(yōu)先股noncumulativepreferredstock完全參加優(yōu)先股fullyparticipatingpreferredstock部分參加優(yōu)先股partiallyparticipatingpreferredstock非部分參加優(yōu)先股nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行issuanceforcash非現(xiàn)金發(fā)行issuancefornoncashconsideration股票的合并發(fā)行l(wèi)ump-sumsalesofstock發(fā)行本錢(qián)issuancecost本錢(qián)法costmethod面值法parvaluemethod捐贈(zèng)資本donatedcapital十一、財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表financialstatement資產(chǎn)負(fù)債表balancesheet收益表inestatement帳戶(hù)式accountform報(bào)告式reportform編制〔報(bào)表〕prepare工作底稿worksheet多步式multi-step單步式single-step十二、財(cái)務(wù)狀況變動(dòng)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金根底basis〔現(xiàn)金流量表〕財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金根底gcapitalbasis〔資金來(lái)與運(yùn)用表〕營(yíng)運(yùn)資金workingcapital全部資概念all-resourcesconcept直接交換業(yè)務(wù)directexchanges正常營(yíng)業(yè)活動(dòng)normaloperatingactivities財(cái)務(wù)活動(dòng)financingactivities投資活動(dòng)investingactivities十三、財(cái)務(wù)報(bào)表分析^p十四、合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表consolidatedfinancialstatements吸收合并merger創(chuàng)立合并consolidation控股公司parentpany附屬公司subsidiarypany少數(shù)股權(quán)minorityinterest權(quán)益聯(lián)營(yíng)合并poolingofinterest購(gòu)置合并binationbypurchase權(quán)益法equitymethod本錢(qián)法costmethod十五、物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量物價(jià)變動(dòng)之會(huì)計(jì)price-levelchangesaccounting一般物價(jià)程度會(huì)計(jì)generalprice-levelaccounting貨幣購(gòu)置力會(huì)計(jì)purchasing-poweraccounting統(tǒng)一幣值會(huì)計(jì)constantdollaraccounting歷史本錢(qián)historicalcost現(xiàn)行價(jià)值會(huì)計(jì)currentvalueaccounting現(xiàn)行本錢(qián)currentcost重置本錢(qián)replacementcost物價(jià)指數(shù)price-levelindex國(guó)民消費(fèi)總值物價(jià)指數(shù)grossnationalproductimplicitpricedeflator(orgnpdeflator)消費(fèi)物價(jià)指數(shù)consumerpriceindex(orcpi)批發(fā)物價(jià)指數(shù)wholesalepriceindex貨幣性資產(chǎn)moaryassets貨幣性負(fù)債moaryliabilities貨幣購(gòu)置力損益purchasing-powergainsorlosses資產(chǎn)持有損益holdinggainsorlosses未實(shí)現(xiàn)的資產(chǎn)持有損益unrealizedholdinggainsorlossesaccountantgenaral會(huì)計(jì)主任accountbalancde結(jié)平的帳戶(hù)accountbill帳單accountbooks帳accountclassification帳戶(hù)分類(lèi)accountcurrent往來(lái)帳accountformofbalancesheet帳戶(hù)式資產(chǎn)負(fù)債表accountformofprofitandlossstatement帳戶(hù)式損益表accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶(hù)名稱(chēng)，會(huì)計(jì)科目accountingyear或financialyear會(huì)計(jì)年度accountspayableledger應(yīng)付款分類(lèi)帳accountingperiod〔會(huì)計(jì)期間〕arerelatedtospecifictimeperiods,typicallyoneyear〔通常是一年)資產(chǎn)負(fù)債表：balancesheet可以不大寫(xiě)b利潤(rùn)表：inestatements(orstatementsofine)利潤(rùn)分配表：retainedearnings現(xiàn)金流量表：cashflows2、人員的稱(chēng)謂助理assistant秘書(shū)secretary前臺(tái)接待小姐receptionist文員clerk，如會(huì)計(jì)文員為accountingclerk主任supervisor經(jīng)理manager總經(jīng)理gm，generalmanager入場(chǎng)費(fèi)admission運(yùn)費(fèi)freight小費(fèi)tip學(xué)費(fèi)tuition價(jià)格，代價(jià)charge制造費(fèi)用manufacturingoverhead材料費(fèi)materials管理人員工資executivesalaries獎(jiǎng)金wages退職金retirementallowance補(bǔ)貼bonus外保勞務(wù)費(fèi)outsourcingfee福利費(fèi)employeebenefits/welfare會(huì)議費(fèi)coferemce加班餐費(fèi)specialduties市內(nèi)交通費(fèi)businesstraveling通訊費(fèi)correspondence費(fèi)correspondence水電取暖費(fèi)waterandsteam稅費(fèi)taxesanddues租賃費(fèi)rent管理費(fèi)maintenance車(chē)輛維護(hù)費(fèi)vehiclesmaintenance油料費(fèi)vehiclesmaintenance培訓(xùn)費(fèi)educationandtraining接待費(fèi)entertai____ent圖書(shū)、印刷費(fèi)booksandprinting運(yùn)費(fèi)transpotation保險(xiǎn)費(fèi)insurancepremium支付手續(xù)費(fèi)mission雜費(fèi)sundrycharges折舊費(fèi)depreciationexpense機(jī)物料消耗articleofconsumption勞動(dòng)保護(hù)費(fèi)laborprotectionfees總監(jiān)director總會(huì)計(jì)師financecontroller高級(jí)senior如高級(jí)經(jīng)理為seniormanager營(yíng)業(yè)費(fèi)用operatingexpenses代銷(xiāo)手續(xù)費(fèi)consig____entmissioncharge運(yùn)雜費(fèi)transpotation保險(xiǎn)費(fèi)insurancepremium展覽費(fèi)exhibitionfees廣告費(fèi)advertisingfees管理費(fèi)用adminisstrativeexpenses職工工資staffsalaries修理費(fèi)repaircharge低值易耗攤銷(xiāo)articleofconsumption辦公費(fèi)officeallowance差旅費(fèi)travellingexpense研究與開(kāi)發(fā)費(fèi)researchanddevelopmentexpense福利費(fèi)employeebenefits/welfare職工教育經(jīng)費(fèi)personneleducation待業(yè)保險(xiǎn)費(fèi)unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)labourinsurance醫(yī)療保險(xiǎn)費(fèi)medicalinsurance會(huì)議費(fèi)coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi)intermediaryorgans咨詢(xún)費(fèi)consultfees訴訟費(fèi)legalcost業(yè)務(wù)招待費(fèi)businessentertai____ent技術(shù)轉(zhuǎn)讓費(fèi)technologytransferfees礦產(chǎn)資補(bǔ)償費(fèi)mineralresourcespensationfees排污費(fèi)pollutiondischargefees房產(chǎn)稅housingpropertytax車(chē)船使用稅vehicleandvesselusagelicenseplatetax(vvulpt)土地使用稅tenuretax印花稅sttax財(cái)務(wù)費(fèi)用financecharge利息支出interestexchange匯兌損失foreignexchangeloss各項(xiàng)手續(xù)費(fèi)chargefortrouble各項(xiàng)專(zhuān)門(mén)借款費(fèi)用special-borrowingcost帳目名詞一、資產(chǎn)類(lèi)assets流動(dòng)資產(chǎn)currentassets貨幣資金cashandcashequivalents現(xiàn)金cash銀行存款cashinbank其他貨幣資金othercashandcashequivalents外埠存款othercitycashinbank銀行本票cashier''scheque銀行匯票bankdraft信譽(yù)卡creditcard信譽(yù)證保證金l/cguaranteedeposits存出投資款refundabledeposits短期投資short-terminvestments股票short-terminvestmentscorporatebonds基金short-terminvestmentsother短期投資跌價(jià)準(zhǔn)備short-terminvestmentsfallingpricereserves應(yīng)收款accountreceivable應(yīng)收票據(jù)notereceivable銀行承兌匯票bankacceptance商業(yè)承兌匯票tradeacceptance應(yīng)收利息interestreceivable應(yīng)收賬款accountreceivable其他應(yīng)收款othernotesreceivable壞賬準(zhǔn)備baddebtreserves預(yù)付賬款advancemoney應(yīng)收補(bǔ)貼款coverdeficitbystatesubsidiesofreceivable庫(kù)存資產(chǎn)inventories物資采購(gòu)suppliespurchasing原材料rawmaterials包裝物wrappage低值易耗品low-valueconsumptiongoods材料本錢(qián)差異materialscostvariance自制半成品semi-finishedgoods庫(kù)存商品finishedgoods商品進(jìn)銷(xiāo)差價(jià)differencesbetweenpurchasingandsellingprice委托加工物資workinprocess-outsourced委托代銷(xiāo)商品trusttoandsellthegoodsonamissionbasis受托代銷(xiāo)商品missionedandsellthegoodsonamissionbasis存貨跌價(jià)準(zhǔn)備inventoryfallingpricereserves待攤費(fèi)用deferredandprepaidexpenses長(zhǎng)期投資long-terminvestment長(zhǎng)期股權(quán)投資long-terminvestmentonstocks股票投資investmentonstocks其他股權(quán)投資otherinvestmentonstocks長(zhǎng)期債權(quán)投資long-terminvestmentonbonds債券投資investmentonbonds其他債權(quán)投資otherinvestmentonbonds長(zhǎng)期投資減值準(zhǔn)備long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備bcreditor''srightsinvestmentdepreciationreserves委托貸款entrustloans本金principal利息interest減值準(zhǔn)備depreciationreserves固定資產(chǎn)fixedassets房屋building建筑物structure機(jī)器設(shè)備machineryequipment運(yùn)輸設(shè)備transportationfacilities工具器具instrumentsandimplement累計(jì)折舊accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備machineryequipmentdepreciationreserves工程物資projectgoodsandmaterial專(zhuān)用材料special-purposematerial專(zhuān)用設(shè)備special-purposeequipment預(yù)付大型設(shè)備款prepaymentsforequipment為消費(fèi)準(zhǔn)備的工具及器具preparativeinstrumentsandimplementforfabricate在建工程construction-in-process安裝工程erectionworks在安裝設(shè)備erectingequipment-in-process技術(shù)改造工程technicalinnovationproject大修理工程generaloverhaulproject在建工程減值準(zhǔn)備construction-in-processdepreciationreserves固定資產(chǎn)清理liquidationoffixedassets無(wú)形資產(chǎn)intangibleassets專(zhuān)利權(quán)patents非專(zhuān)利技術(shù)non-patents商標(biāo)權(quán)trademarks,tradenames著作權(quán)copyrights土地使用權(quán)tenure商譽(yù)goodwill無(wú)形資產(chǎn)減值準(zhǔn)備intangibleassetsdepreciationreserves專(zhuān)利權(quán)減值準(zhǔn)備patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves未確認(rèn)融資費(fèi)用unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢waitdealassetslossorine待處理財(cái)產(chǎn)損溢waitdealassetslossorine待處理流動(dòng)資產(chǎn)損溢waitdealintangibleassetslossorine待處理固定資產(chǎn)損溢waitdealfixedassetslossorine二、負(fù)債類(lèi)liability短期負(fù)債currentliability短期借款short-termborrowing應(yīng)付票據(jù)notespayable銀行承兌匯票bankacceptance商業(yè)承兌匯票tradeacceptance應(yīng)付賬款accountpayable預(yù)收賬款depositreceived代銷(xiāo)商品款proxysalegoodsrevenue應(yīng)付工資accruedwages應(yīng)付福利費(fèi)accruedwelfarism應(yīng)交稅金taxpayable應(yīng)交增值稅valueaddedtaxpayable進(jìn)項(xiàng)稅額withholdingsonvat已交稅金payingtax轉(zhuǎn)出未交增值稅unpaidvatchangeover減免稅款taxdeduction銷(xiāo)項(xiàng)稅額substitutedmoneyonvat出口退稅taxreimbursementforexport進(jìn)項(xiàng)稅額轉(zhuǎn)出changeoverwithnoldingsonvat出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅overpaidvatchangeover未交增值稅unpaidvat應(yīng)交營(yíng)業(yè)稅businesstaxpayable應(yīng)交消費(fèi)稅consumptiontaxpayable應(yīng)交資稅resourcestaxpayable應(yīng)交所得稅inetaxpayable應(yīng)交土地增值稅incrementtaxonlandvaluepayable應(yīng)交城市維護(hù)建立稅taxformaintainingandbuildingcitiespayable應(yīng)交房產(chǎn)稅housingpropertytaxpayable應(yīng)交土地使用稅tenuretaxpayable應(yīng)交車(chē)船使用稅vehicleandvesselusagelicenseplatetax(vvulpt)payable應(yīng)交個(gè)人所得稅personalinetaxpayable其他應(yīng)交款otherfundinconformitywithpaying其他應(yīng)付款otherpayables預(yù)提費(fèi)用drawingexpenseinadvance其他負(fù)債otherliabilities預(yù)計(jì)負(fù)債anticipationliabilities長(zhǎng)期負(fù)債long-termliabilities長(zhǎng)期借款long-termloans一年內(nèi)到期的長(zhǎng)期借款long-termloansduewithinoneyear一年后到期的長(zhǎng)期借款long-termloansdueoveroneyear應(yīng)付債券bondspayable債券面值facevalue,parvalue債券溢價(jià)premiumonbonds債券折價(jià)discountonbonds應(yīng)計(jì)利息accruedinterest長(zhǎng)期應(yīng)付款long-termaccountpayable應(yīng)付融資租賃款accruedfinancialleaseoutlay一年內(nèi)到期的長(zhǎng)期應(yīng)付long-termaccountpayableduewithinoneyear一年后到期的長(zhǎng)期應(yīng)付long-termaccountpayableoveroneyear專(zhuān)項(xiàng)應(yīng)付款specialpayable一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付long-termspecialpayableduewithinoneyear一年后到期的專(zhuān)項(xiàng)應(yīng)付long-termspecialpayableoveroneyear遞延稅款deferraltaxes三、所有者權(quán)益類(lèi)owners''equity資本capita實(shí)收資本(或股本)paid-upcapital(orstock)實(shí)收資本paicl-upcapital實(shí)收股本paid-upstock已歸還投資investmentreturned公積資本公積capitalreserve資本(或股本)溢價(jià)cpital(orstock)premium承受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備receivenon-cashdonatereserve股權(quán)投資準(zhǔn)備stockrightinvestmentreserves撥款轉(zhuǎn)入allocatesumschangeoverin外幣資本折算差額foreigncurrencycapital其他資本公積othercapitalreserve盈余公積surplusreserves法定盈余公積legalsurplus任意盈余公積freesurplusreserves法定公益金legalpublicwelfarefund儲(chǔ)藏基金reservefund企業(yè)開(kāi)展基金enterpriseexpensionfund利潤(rùn)歸還投資profitscapitalizadonreturnofinvestment利潤(rùn)profits本年利潤(rùn)currentyearprofits利潤(rùn)分配profitdistribution其他轉(zhuǎn)入otherchengeoverin提取法定盈余公積withdrawallegalsurplus提取法定公益金withdrawallegalpublicwelfarefunds提取儲(chǔ)藏基金withdrawalreservefund提取企業(yè)開(kāi)展基金withdrawalreserveforbusinessexpansion提取職工獎(jiǎng)勵(lì)及福利基金withdrawalstaffandworkers''bonusandwelfarefund利潤(rùn)歸還投資profitscapitalizadonreturnofinvestment提取任意盈余公積withdrawalothermonaccumulationfundassets(orstock)未分配利潤(rùn)undistributedprofit四、本錢(qián)類(lèi)cost消費(fèi)本錢(qián)costofmanufacture根本消費(fèi)本錢(qián)basecostofmanufacture輔助消費(fèi)本錢(qián)auxiliarycostofmanufacture制造費(fèi)用manufacturingoverhead材料費(fèi)materials管理人員工資executivesalaries獎(jiǎng)金wages退職金retirementallowance補(bǔ)貼bonus外保勞務(wù)費(fèi)outsourcingfee福利費(fèi)employeebenefits/welfare會(huì)議費(fèi)coferemce加班餐費(fèi)specialduties市內(nèi)交通費(fèi)businesstraveling通訊費(fèi)correspondence費(fèi)correspondence水電取暖費(fèi)waterandsteam稅費(fèi)taxesanddues租賃費(fèi)rent管理費(fèi)maintenance車(chē)輛維護(hù)費(fèi)vehiclesmaintenance油料費(fèi)vehiclesmaintenance培訓(xùn)費(fèi)educationandtraining接待費(fèi)entertai____ent圖書(shū)、印刷費(fèi)booksandprinting運(yùn)費(fèi)transpotation保險(xiǎn)費(fèi)insurancepremium支付手續(xù)費(fèi)mission雜費(fèi)sundrycharges折舊費(fèi)depreciationexpense機(jī)物料消耗articleofconsumption勞動(dòng)保護(hù)費(fèi)laborprotectionfees季節(jié)性停工損失lossonseasonalitycessation勞務(wù)本錢(qián)servicecosts五、損益類(lèi)profitandloss收入ine業(yè)務(wù)收入operatingine主營(yíng)業(yè)務(wù)收入primeoperatingrevenue產(chǎn)品銷(xiāo)售收入salesrevenue效勞收入servicerevenue其他業(yè)務(wù)收入otheroperatingrevenue材料銷(xiāo)售salesmaterials代購(gòu)代售包裝物出租wrappagelease出讓資產(chǎn)使用權(quán)收入remiserightofassetsrevenue返還所得稅reimbursementofinetax其他收入otherrevenue投資收益investmentine短期投資收益currentinvestmentine長(zhǎng)期投資收益long-terminvestmentine計(jì)提的委托貸款減值準(zhǔn)備withdrawalofentrustloansreserves補(bǔ)貼收入subsidizerevenue國(guó)家扶持補(bǔ)貼收入subsidizerevenuefromcountry其他補(bǔ)貼收入othersubsidizerevenue營(yíng)業(yè)外收入non-operatingine非貨幣性交易收益non-cashdealine現(xiàn)金溢余cashoverage處置固定資產(chǎn)凈收益ineondisposaloffixedassets出售無(wú)形資產(chǎn)收益ineonsalesofintangibleassets固定資產(chǎn)盤(pán)盈fixedassetsinventoryprofit罰款凈收入amercementine支出outlay業(yè)務(wù)支出revenuecharges主營(yíng)業(yè)務(wù)本錢(qián)operatingcosts產(chǎn)品銷(xiāo)售本錢(qián)costofgoodssold效勞本錢(qián)costofservice主營(yíng)業(yè)務(wù)稅金及附加taxandassociatecharge營(yíng)業(yè)稅salestax消費(fèi)稅consumptiontax城市維護(hù)建立稅taxformaintainingandbuildingcities資稅resourcestax土地增值稅incrementtaxonlandvalue5405其他業(yè)務(wù)支出otherbusinessexpense銷(xiāo)售其他材料本錢(qián)othercostofmaterialsale其他勞務(wù)本錢(qián)othercostofservice其他業(yè)務(wù)稅金及附加費(fèi)othertaxandassociatecharge費(fèi)用expenses營(yíng)業(yè)費(fèi)用operatingexpenses代銷(xiāo)手續(xù)費(fèi)consig____entmissioncharge運(yùn)雜費(fèi)transpotation保險(xiǎn)費(fèi)insurancepremium展覽費(fèi)exhibitionfees廣告費(fèi)advertisingfees管理費(fèi)用adminisstrativeexpenses職工工資staffsalaries修理費(fèi)repaircharge低值易耗攤銷(xiāo)articleofconsumption辦公費(fèi)officeallowance差旅費(fèi)travellingexpense研究與開(kāi)發(fā)費(fèi)researchanddevelopmentexpense福利費(fèi)employeebenefits/welfare職工教育經(jīng)費(fèi)personneleducation待業(yè)保險(xiǎn)費(fèi)unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)labourinsurance醫(yī)療保險(xiǎn)費(fèi)medicalinsurance會(huì)議費(fèi)coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi)intermediaryorgans咨詢(xún)費(fèi)consultfees訴訟費(fèi)legalcost業(yè)務(wù)招待費(fèi)businessentertai____ent技術(shù)轉(zhuǎn)讓費(fèi)technologytransferfees礦產(chǎn)資補(bǔ)償費(fèi)mineralresourcespensationfees排污費(fèi)pollutiondischargefees房產(chǎn)稅housingpropertytax車(chē)船使用稅vehicleandvesselusagelicenseplatetax(vvulpt)土地使用稅tenuretax印花稅sttax財(cái)務(wù)費(fèi)用financecharge利息支出interestexchange匯兌損失foreignexchangeloss各項(xiàng)手續(xù)費(fèi)chargefortrouble各項(xiàng)專(zhuān)門(mén)借款費(fèi)用special-borrowingcost捐贈(zèng)支出donationoutlay減值準(zhǔn)備金depreciationreserves非常損失extraordinaryloss處理固定資產(chǎn)凈損失lossondisposaloffixedassets出售無(wú)形資產(chǎn)損失lossonsalesofintangibleassets固定資產(chǎn)盤(pán)虧fixedassetsinventoryloss債務(wù)重組損失lossonarrangement罰款支出amercementoutlay所得稅inetax以前年度損益調(diào)整prioryearineadjustment財(cái)務(wù)術(shù)語(yǔ)英文縮寫(xiě)財(cái)務(wù)常用英語(yǔ)篇三1、氣相色譜法〔____〕—gaschromatography用氣體做為流動(dòng)相的色法。2、氣液色譜法〔glc〕—gasliquidchromatography將固定液涂在載體上作為固定相的氣相色譜法。3、氣固色譜法〔gsc〕—gassolidchromatography用固體〔一般指吸附劑〕作固定相的氣相色譜法。4、程序升溫氣相色譜法—programmedtemperaturegaschromatography色譜柱按照預(yù)定的程序連續(xù)地或分階段地進(jìn)升溫的氣相色譜法。5、反響氣相色譜法—reactiongaschromatography試樣以過(guò)色譜前、后的反響區(qū)進(jìn)展化學(xué)反響的氣相色譜法。6、裂解氣相色譜法—pyrolysisgaschromatography試樣經(jīng)過(guò)高溫、激光、電弧等途徑，裂解為較小分子后進(jìn)入色譜柱的氣相色譜法。7、頂空?qǐng)?bào)相色譜法—haed〔應(yīng)為head-編者注〕spacegaschromatographyd在密閉的容器中與液體〔或〕固體〕試樣處于權(quán)力學(xué)平衡〔應(yīng)為熱力學(xué)平衡-編者注〕狀態(tài)的氣相組分，是間接測(cè)定試樣中揮發(fā)性組分的一種方法。8、毛細(xì)管氣相色譜法—capillarygaschromatography使用具有高別離效能的毛細(xì)管柱的氣相色譜法。9、多維氣相色譜法—multidimensionalgaschromatography將兩個(gè)或多個(gè)色譜柱組合，通過(guò)切換，可進(jìn)展正吹、反吹或切割等的氣相色譜法。10、制備氣相色譜法—preparativegaschromatography用能處理較大量試樣的色譜系統(tǒng)，進(jìn)展別離、切割和搜集組分，以提純化全物的氣相色譜法。11、色譜柱：chromatographiccolumn內(nèi)有固定相用以別離混合組分的柱管。12、填充柱：packedcklumn〔應(yīng)為column-編者注〕填充了固定相的色譜柱。13、微填充柱：micro-packedcolumn填充了微粒固定相的內(nèi)徑一般為0.5-1mm的色譜柱。14、毛細(xì)管柱：capillarycolumn內(nèi)徑一般為0.1—0.5mm的色譜柱。15、空心柱：opentubularcolumn內(nèi)壁上有固定相的開(kāi)口毛細(xì)管柱。16、涂壁空心柱〔wcot〕：wall–coatedopentubularcolumn內(nèi)壁上直接涂漬固定液的空心柱。17、多孔層空心柱〔plot〕：porus–layeropentubularcolumn內(nèi)壁上有多層孔的固定相的空心柱。18、涂載體空心柱〔scot〕：support–coatedopentubularcolumn內(nèi)壁上沉積載體后涂漬固定液的空心柱。19、填充毛細(xì)管柱：packedcapillarycolumn將載體或吸附劑疏松地裝入玻璃管中，然后拉制成內(nèi)徑一般為0.25—0.5mm的毛細(xì)管柱。20、分流器：splitter按一定比例將氣流分成兩部分的部件。21、進(jìn)樣器：sleinjector能定量和瞬間地將度樣注入色譜系統(tǒng)的器件。通常指進(jìn)樣閥或注射器。22、汽化室：vaporizer使試樣瞬間汽化并預(yù)熱載氣的部件。23、檢測(cè)器：detector能檢測(cè)色譜柱流出組分及其量的變化的器件。24、濃度敏感型檢測(cè)器：concrationsensitivedetector響應(yīng)值取決于組分濃度的檢測(cè)器。25、質(zhì)量敏感型檢測(cè)器：mass(flowrate)sensotivedetector.響應(yīng)值取決于組分質(zhì)量流量的檢測(cè)器。26、積分型檢測(cè)器：integraldetector響應(yīng)值取決于組分累積量的檢測(cè)器。27、微分型檢測(cè)器：differentialdetector響應(yīng)值取決于組分瞬時(shí)量的檢測(cè)器。28、熱導(dǎo)檢測(cè)器〔tcd〕：thermalconductivitydetector.當(dāng)載氣和色譜柱流出物通過(guò)熱敏元件時(shí)，由于兩者的熱導(dǎo)系數(shù)有同，使阻值發(fā)生差異而產(chǎn)生電信號(hào)的器件。29、火焰離子化檢測(cè)器(fid)：flameionizationdetector.有機(jī)物在氫火焰中燃燒時(shí)生成的離子，在電場(chǎng)作用下產(chǎn)生電信號(hào)的器件。30、堿焰離子化檢測(cè)器〔afid〕：alkalifiameionizationdetector.在火焰離子化檢測(cè)器的噴嘴附近放置堿金屬化合物，能增加含氮或含磷化合物所生成的離子，從而使電信號(hào)增強(qiáng)的檢測(cè)器。31、光離子化檢測(cè)器〔pid〕：photoionizationdetector.利用高能量的紫外線(xiàn)，使電離電位低于紫外線(xiàn)能量的組別離子化，在電場(chǎng)作用下產(chǎn)生電信號(hào)的器件。32、火焰光度檢測(cè)器〔fpd〕：flamephotometricdetector.將含硫或含磷的化合物在富氫火焰中產(chǎn)生的特征波長(zhǎng)的光能轉(zhuǎn)化為電信號(hào)的檢測(cè)器。33、電子俘獲檢測(cè)器〔ecd〕：electroncapturedetector.載氣分子在3h或ni63等輻射產(chǎn)生的β粒子的作用下離子化，在電場(chǎng)中形成穩(wěn)定的基流，當(dāng)含有電負(fù)性的基團(tuán)的組分通過(guò)電場(chǎng)時(shí)，俘獲電子使基流減小而產(chǎn)生電信號(hào)的器件。34、微波等離子體〔發(fā)射光譜〕檢測(cè)器：microwaveplasma(emissionspectrometric)detector用微波等離子體激發(fā)化合物，使所含元素產(chǎn)生特征發(fā)射光譜，經(jīng)分光系統(tǒng)，能同時(shí)檢測(cè)多種元素的器件。35、記錄器：recorder記錄由檢測(cè)系統(tǒng)所產(chǎn)生的隨時(shí)間變化的電信號(hào)的儀器。36、積分儀：integrator按時(shí)間累積檢測(cè)系統(tǒng)所產(chǎn)生電信號(hào)的儀器。37、固定相：stationaryphase色譜柱內(nèi)不挪動(dòng)的、起別離作用的物質(zhì)。38、吸附劑：adsorbent具有吸附活性并用于色譜別離的固體物質(zhì)。39、固定液：stationaryliquid固定相的組成部分，指涂漬于載體外表上起別離作用的物質(zhì)，在操作溫度下是不易揮發(fā)的液體。40、載體：support負(fù)載固定液的惰性固體。41、化學(xué)鍵合相：chemicallybondedphase用化學(xué)反響在載體外表鍵合上特定基團(tuán)的固定相。42、高分子多孔小球：porouspolymerbeads苯乙烯和二乙烯基苯的共聚物或其它共聚的多孔小球，可以單獨(dú)或涂漬固定液后作為固定相。43、流動(dòng)相：mobilephase在色譜柱中用以攜帶試樣和洗脫組分的氣體。44、載氣：carrergas用作流動(dòng)相的氣體。色譜圖chromatogram色譜峰chromatographicpeak峰底peakbase峰高h(yuǎn)，peakheight峰寬w，peakwidth半頂峰寬wh/2，peakwidthathalfheight峰面積a，peakarea拖尾峰tailingarea前伸峰leadingarea假峰ghostpeak畸峰distortedpeak反峰negativepeak拐點(diǎn)inflectionpoint原點(diǎn)origin斑點(diǎn)spot區(qū)帶zone復(fù)班multiplespot區(qū)帶脫尾zonetailing基線(xiàn)baseline基線(xiàn)漂移baselinedrift基線(xiàn)噪聲n，baselinenoise統(tǒng)計(jì)矩moment一階原點(diǎn)矩γ1，firstoriginmoment二階中心矩μ2，secondcentralmoment三階中心矩μ3，thirdcentralmoment液相色譜法liquidchromatography，lc液液色譜法liquidliquidchromatography，llc液固色譜法liquidsolidchromatography，lsc正相液相色譜法normalphaseliquidchromatography反相液相色譜法reversedphaseliquidchromatography，rplc柱液相色譜法liquidcolumnchromatography高效液相色譜法highperformanceliquidchromatography，hplc尺寸排除色譜法sizeexclusionchromatography，sec凝膠過(guò)濾色譜法gelfiltrationchromatography凝膠浸透色譜法gelpermeationchromatography，gpc親和色譜法affinitychromatography離子交換色譜法ionexchangechromatography，iec離子色譜法ionchromatography離子抑制色譜法ionsuppressionchromatography離子對(duì)色譜法ionpairchromatography疏水作用色譜法hydrophobicinteractionchromatography制備液相色譜法preparativeliquidchromatography平面色譜法planarchromatography紙色譜法paperchromatography薄層色譜法thinlayerchromatography，tlc高效薄層色譜法highperformancethinlayerchromatography，hptlc浸漬薄層色譜法impregnatedthinlayerchromatography凝膠薄層色譜法gelthinlayerchromatography離子交換薄層色譜法ionexchangethinlayerchromatography制備薄層色譜法preparativethinlayerchromatography薄層棒色譜法thinlayerrodchromatography液相色譜儀liquidchromatograph制備液相色譜儀preparativeliquidchromatograph凝膠浸透色譜儀gelpermeationchromatograph涂布器spreader點(diǎn)樣器sleapplicator色譜柱chromatographiccolumn棒狀色譜柱monolithcolumnmonolithcolumn微粒柱microparticlecolumn填充毛細(xì)管柱packedcapillarycolumn空心柱opentubularcolumn微徑柱microborecolumn混合柱mixedcolumn組合柱coupledcolumn預(yù)柱precolumn保護(hù)柱guardcolumn預(yù)飽和柱presaturationcolumn濃縮柱concentratingcolumn抑制柱suppressioncolumn薄層板thinlayerplate濃縮區(qū)薄層板concentratingthinlayerplate熒光薄層板fluorescencethinlayerplate反相薄層板reversedphasethinlayerplate梯度薄層板gradientthinlayerplate財(cái)務(wù)術(shù)語(yǔ)英文縮寫(xiě)財(cái)務(wù)常用英語(yǔ)篇四商標(biāo)trademark商標(biāo)局trademarkofficce商標(biāo)法trademarklaw文字商標(biāo)wordmark圖形商標(biāo)figurativemark組合商標(biāo)associatedmark保證商標(biāo)certificationmark集體商標(biāo)collectivemark著名商標(biāo)well－knownmark著名商標(biāo)famouysmark近似商標(biāo)similarmark防御商標(biāo)defensivemark效勞標(biāo)記servicemark注冊(cè)商標(biāo)registeredmark商標(biāo)注冊(cè)申請(qǐng)人trademarkregistrant注冊(cè)申請(qǐng)日applicationdateoftrademark注冊(cè)申請(qǐng)?zhí)朼pplicationnumber商標(biāo)注冊(cè)證trademarkregistrationcertificate商標(biāo)注冊(cè)號(hào)trademarkregistrationnumber商標(biāo)注冊(cè)日trademarkregistrationdate商標(biāo)注冊(cè)簿trademarkregisteredbook注冊(cè)有效期thetermofvalidity商標(biāo)注冊(cè)官examinationfortrademarkregistration注冊(cè)查詢(xún)trademarkenquiries注冊(cè)續(xù)展renewaloftrademark分別申請(qǐng)separateapplication重新申請(qǐng)newregistration別行申請(qǐng)newapplication變更申請(qǐng)applicationregardingchanges注冊(cè)代理trademarkagency注冊(cè)公告trademarkpublication申請(qǐng)注冊(cè)applicationforregistration續(xù)展注冊(cè)renewalofregistration轉(zhuǎn)讓注冊(cè)registrationofassig____ent變更注冊(cè)人名義／地址／其它注冊(cè)事項(xiàng)modificationofname／addressofregistrant／othermatters補(bǔ)發(fā)商標(biāo)證書(shū)reissuanceofregistrationcertificate注銷(xiāo)注冊(cè)商標(biāo)removal證明certification異議opposition使用答應(yīng)合同備案recordaloflicensecontract駁回商標(biāo)復(fù)審reviewofrefusedtrademark駁回續(xù)展復(fù)審reviewofrefusedrenewal駁回轉(zhuǎn)讓復(fù)審reviewofrefusedassig____ent撤銷(xiāo)商標(biāo)復(fù)審reviewofadjudicationonopposition異議復(fù)審reviewofadjudicationonopposition爭(zhēng)議裁定adjudicationondisputedregisteredtrademark撤銷(xiāo)注冊(cè)不當(dāng)裁定adjudicationoncancellationofimproperlyregisteredtrademark撤銷(xiāo)注冊(cè)不當(dāng)復(fù)審reviewoncancellationofimproperlyregisteredtrademark處理商標(biāo)糾紛案件dealingwithinfringement優(yōu)先權(quán)priority注冊(cè)申請(qǐng)優(yōu)先日dateofpriority注冊(cè)商標(biāo)使用人userofregisteredtrademark注冊(cè)商標(biāo)專(zhuān)用權(quán)exclusiverighttouseregisteredtrademark注冊(cè)商標(biāo)的轉(zhuǎn)讓assig____entofregisteredtrademark商標(biāo)的答應(yīng)使用licensingofregisteredtrademark使用在先原那么principleoffirsttouse注冊(cè)在先原那么principleoffirstapplication商標(biāo)國(guó)際分類(lèi)internationalclassificationofgoods專(zhuān)利patent專(zhuān)利權(quán)patentright專(zhuān)利權(quán)人patentee專(zhuān)利代理patentagency產(chǎn)品專(zhuān)利productpatent專(zhuān)利性patentability專(zhuān)利申請(qǐng)權(quán)righttoapplyforapatent實(shí)用新穎utilitymodel專(zhuān)有性monopoly專(zhuān)利的新穎性noveltyofpatent專(zhuān)利的實(shí)用性practicalapplicability專(zhuān)利的創(chuàng)造性inventive專(zhuān)利文件patentdocument專(zhuān)利申請(qǐng)文件patentapplicationdocument專(zhuān)利懇求書(shū)patentrequest專(zhuān)利說(shuō)明書(shū)patentspecification專(zhuān)利要求書(shū)patentclaim專(zhuān)利證書(shū)letterofpatent商標(biāo)淡化法trademarkdilutionact商標(biāo)權(quán)的權(quán)利窮竭exhaustiontrademark平行進(jìn)口parallelimport灰色進(jìn)口grayimport反向假冒reversepassing－off顯行反向假冒expressreversepassing－off隱形反向假冒impliedreversepassing－off附帶使用collateraluse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