財務(wù)術(shù)語的中英對照（ 82）

apaymentorseriouspaymenabsoluteandunconditionalpaymentacknowledgementrequiremacquisitionofassets資產(chǎn)的取得ActonProductLiability（德adjustmentofyield對收益的調(diào)整adversetaxconsequencAfricanLeasingAssociation非洲租賃agreementconcerningrightsofexplorenaturalresources涉及自然資源開發(fā)權(quán)airworthinessdirectivesallocationoffinanceincome財務(wù)收益分配allowanceforlossesonreceivableamenabilitytoforeigninvestment外AmericanLawInstitute美國法amortizationofdeferredloanfeesandrelatedconsideration遞延的貸款費和相amountofrecourse求償金額amountofusage使用量AMT(AlternativeMinimumTax)（美國annualbudgetappropriatapplicablesecuritieslaappropriationproviarbitraryandartificiallyhighvalue(承租人違約出租人收回租賃物時法官判決arm’slengthtransaarrangement安排Article2A美國統(tǒng)一商法典關(guān)于法定融資租articlesofincorporation公司章程asset-backedfinanciasset-orientedlessor(經(jīng)營租賃中ATT(automatictransferoftitle)所有權(quán)自動轉(zhuǎn)移authenticate認(rèn)證availabilityoffixedratemedium-termfinancing固定利率中期融資可得到的程度available-for-salesecuritaveragemanagednetfinancedassets所管理的已backed-upservicer替補服務(wù)者backhoe反鏟裝載機bandwidth帶寬bankaffiliates銀行的下屬機構(gòu)bankquote銀行報價bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcylaw破產(chǎn)法bankruptcyproceedings破產(chǎn)程序bankruptcy破產(chǎn)bareboatcharterer光船承租人bargainrenewaloption廉價續(xù)租任擇權(quán)basicearningspershare每股基本收益basicrent基本租金（各期應(yīng)付的租金）beneficiaries受益人big-ticketitems大額項目bindingagreement有約束力的協(xié)議blindvendordiscount賣主暗扣bluebook藍(lán)皮書（美國二手市場設(shè)備價格手冊）bookincome賬面收入bookloses賬面虧損borrower借款人BPO(bargainpurchaseoption)廉bridgefacility橋式融通bridge橋梁brokers經(jīng)紀(jì)人build-to-suitleases（租賃物由承租人）承bulldozer推土機bundledadditionalservices捆綁（在一起的）附加服務(wù)bundling捆綁（服務(wù)）businessacquisition業(yè)務(wù)收購businessandoccupationtax營業(yè)及開業(yè)許可稅businessgeneration業(yè)務(wù)開發(fā)businesstrust商業(yè)信托by(e)-laws細(xì)則byte字節(jié)captivefinancecompcashflowcoverageratiocashreceiptsandcashapplications現(xiàn)casualtyvalue要因價值（指租賃物毀壞或滅失時承CAT(computer-addedtomocertificateofacceptance接受證書、驗收證書certificateofparticipation共享證書classificationcriteclassificationdeterminatclassificationindicaclassificationofleases租賃協(xié)議分類classificationproccollateraltrackingsystcollateralizedbythirdpartymedicalreceivablesdue以第三方到期醫(yī)療應(yīng)收款complexfinanceleasconditionalsalesagreemeconditionsofusage使用條件constructiveacceptanceofcollateral抵押物的指定接受consultingandadvisoryservicconsumerpriceindeconsumersecuredtransactiocontinuationbeyondtheterminationdateConventionontheRecognitionandEnforcementofForeignArbitralAward承認(rèn)convertedsubordinatednotcostofcapital資金成本costoffunds籌資成本costofsale銷售成本courseofdealingandusageoftrade交易習(xí)慣和貿(mào)易慣例creditandliquidityenhancemencreditcardreceivabcredithistoryandproficreditriskallocationandmanagementcreditunderwritingproccredit-basedlessorcredit-orientedlessor(經(jīng)營租賃中customer’spurchasecyccaptivefinancecompcashflowcoverageratiocashreceiptsandcashapplications現(xiàn)casualtyvalue要因價值（指租賃物毀壞或滅失時承CAT(computer-addedtomocertificateofacceptance接受證書、驗收證書certificateofparticipation共享證書classificationcriteclassificationdeterminatclassificationindicaclassificationofleases租賃協(xié)議分類classificationproccollateraltrackingsystcollateralizedbythirdpartymedicalreceivablesdue以第三方到期醫(yī)療應(yīng)收款complexfinanceleasconditionalsalesagreemeconditionsofusage使用條件constructiveacceptanceofcollateral抵押物的指定接受consultingandadvisoryservicconsumerpriceindeconsumersecuredtransactiocontinuationbeyondtheterminationdateConventionontheRecognitionandEnforcementofForeignArbitralAward承認(rèn)convertedsubordinatednotecostofcapital資金成本costoffunds籌資成本costofsale銷售成本courseofdealingandusageoftrade交易習(xí)慣和貿(mào)易慣例creditandliquidityenhancemencreditcardreceivabcredithistoryandproficreditriskallocationandmanagementcreditunderwritingproccredit-basedlessorcredit-orientedlessor(經(jīng)營租賃中customer’spurchasecycDDC(dedicatedcontractcarriage)指定車型及司debt-equitytreatmendedicatedcapacitycarriage指定最defeasancestructuresdelayindelivery延遲交付deliveryandacceptanceprocesderivativefinancialinstrumentdevelopedandmaturemarketdilutedearningpershardirectandconsequentialdamagdirectfinancingleadiscountedpresentvdisguisedcreditsaldisguisedpurchaseroftheleasedasset經(jīng)過偽裝的租賃資產(chǎn)買入人（指融資租disputeresolutionprocesdistinctivetriangularrelationshidoubletaxationagreemedouble-diptaxleases（租賃一方為美國法人而另一方不是美國法人時的）雙downtime窩工時間downwardslopedinterestexpenselinedurationofdelay拖延的持續(xù)時間earningsbeforeminorityinteresEBO(earlybuyout)提effectivewaiverofdefenses（對）抗辯的有效放棄emergingleasemarkemployeebenefitplend-of-termconsequenhancedequipmenttrustcertificateEnvironmentalLiabilityAcEPS(earningpersharequipmentdefects設(shè)備瑕疵equipmentidentificatequipmentleasingindustequipmentriskallocationandmanagementequityinnetlossofinvests投資凈損失中的權(quán)益estimatedremainingperiETO(earlyterminationoptexclusiveremarketinexerciseprice行使（某項權(quán)利，例如expirationoftheinitialleaseterm初始租賃期限的屆滿exposuretoresidualassetvalueextendedretentionofpossession對占有的延伸提留extension延期externalreportingrisk財FAA(FederalAviationAdministration)(美國)fairmarketvaluetransactFASB(FederalAccountingStandardsBoard)13（美國）財務(wù)會計標(biāo)準(zhǔn)委員會FASIT(financialassetsecuritizationinvestmenttrust)金融資產(chǎn)證券化投資信托federallyguaranteedmortfee-basedfinancingservices以fiduciaryresponsibifinanceandotherincfinancialinstrumentfinancialleasingtransactfinancialreportingrisk(因財務(wù)失真financialstatementappearancfirstamendmentleasfivedifferent<I>frame</I>works（作為租賃交易宏觀環(huán)境的）五個不同的框架floatingleaseaccruedinterestreceivableFMRV(fairmarketrentalvalue)公允foreclosuredispositforeclosure了結(jié)抵押（抵押權(quán)人按規(guī)forwardrateagreemefreestandingderivativeinstruments自力支撐的衍生工具fromcradletograve從搖籃到墳?zāi)笷SL(full-servicelease)全full-payoutversusnon-full-payoutGAAP(generallyacceptedaccountingprincigloballeasingindusgovernmentalagency政府GPTD(grossprofittaxdeferral)毛利稅遞延guaranteedresidualvalharmonization(在有著不同法規(guī)情況下的headings標(biāo)題healthcaremerchantfundincorporation保健商融healthcarereceivables保健healthcareservices保healthcareprovider保健heavymaintenance大修hedgeagainstinflation抵hell-orhighwaterclauses絕對責(zé)任條款hightechnologyleasing高技hirepurchaseagreement租hirepurchasecontracts租購hoursofuse（設(shè)備的）使用小時IDC(initialdirectcostsIFC(InternationalFinanceCorporatioimmediatelyavailablefundimpairmentofassets資產(chǎn)減損impliedwarrantyorguarantinceptionofthelease租賃協(xié)議開始日incomeandexpenserecognitionincrementalborrowingrateofinterest新增借款利率incurranceofanobligation義務(wù)的承擔(dān)indexedrate指數(shù)利率（指跟著某個基insurance<I>functionintellectualpropertyriintelligencegatherintentionalorgrosslynegligentact故意的interestandfeeincomeinterestcomponentofscheduledpayments排定進(jìn)度付款的利息部分interimrealestatefinancinginterimrent暫行租金（在租金首internalpreference（所internationalfinancialleasingofequipminternationalregistrationrequirementpinterperiodtaxallocation各investmentgradecreditratingIOSCO(InternationalOrganizationofSecuritiesCommissions)證券委員會國際IRC（InternalRevenueC）（jobqualificationsheet職業(yè)資格證judge法官judgement裁決judicialarena司法場所judicially-assistedrepossession司法協(xié)助重新占有junkbonds垃圾債券jurisdictions司法管轄區(qū)leasefee租賃費（對租金中所leaseintendedassecurileaselinesofcredit租賃信貸限額leaseterminationpayment（為）提前結(jié)lease-in/lease-out（美國特有的為享受稅收待遇而在美國企業(yè)同外國企業(yè)之lease-purchasefinanleasingarrangement租賃安排leasingprofessionaleasing’sshareofGDP租賃占國內(nèi)生產(chǎn)總值的份額legalarrangement法律安排legitimatebusinesspurposlessor’sinternalstaff出租人的內(nèi)部人員letterofcredit信用證levelofcollateral抵押水平licensingagreementslicensingofleaseactivity對租賃業(yè)務(wù)的許可life-limitedparts（飛機limitationofliability責(zé)任限度limitedliabilitycompanloansdisguisedasleaseslockboxcollectionandsweeparrangement（銀行的）鎖longtermrentalcontralostsaleslosses出租人為了再處置收回的租賃物而失去出租新的租賃物的機maintainreserves（飛機租賃中承租人承擔(dān)maintenancecontract維修保養(yǎng)maintenanceinterval（飛maintenancepoliciesandprocedures保養(yǎng)方針make-wholepremium湊整managerialreportingrisk（財務(wù)報告導(dǎo)manipulationofaccountingprinciples對會計準(zhǔn)則的巧妙運用manufacturersubsidy（來自）制造商（的）補貼marginaltaxrate邊marketfriction市場摩擦marketimperfection市場的marketparticipants市場參marketpenetration市marketratesofinterest市場利率marketstability市場marketplace市場環(huán)境masterleaseillustration租賃協(xié)maturity到期日means手段measurementcriteria衡memory<I>function</I>備mercantile-typesale商業(yè)性merchantability適銷性(經(jīng)營租賃協(xié)議中的暗meritreviewprocess事實真相檢MIGA（MultilateralInvestmentGuaranteeAgencminimumleasepaymentsreceivable應(yīng)收最小租minimumleaseterms最短租賃minimumrentalrate最低租金modification更改monetarypolicy貨幣政策money-over-moneylease錢到錢的租賃（租賃業(yè)內(nèi)對融資租賃的monitoring監(jiān)控monolineinsurer單一險種monopolies壟斷部門monopoly壟斷month-to-monthrentals（期滿但租賃物未退還時的）moratorium延緩履行mortgageloanplacement抵押貸款安排motorcarrierfee機MPD(maintenanceplanningdocumentMRI(magneticresonanceimaging)multiplejurisdiction涉及多個司法管轄區(qū)的multi-yearsleasecommitment多年的租賃municipaltradetax地方貿(mào)narrativereport陳述式報告narrow-bodyaircraft窄機nationalindependentfull-serviceleasingrentalfirms全國性的獨立全面服務(wù)租NCCUSL（TheNationalConferenceofCommissionersonUniformStateLaws）（美國）統(tǒng)一州法律委員negligence過失nenrenewalpenalties期末若不留購或不續(xù)租時netcashinvestmentoutstanding凈現(xiàn)金出資netcollectiblevalue可回netearnings凈收益netfinancedassets已融資資產(chǎn)凈額netgainonsaleoffinancingtransactions融資交易出售的凈利得netinvestmentoutstanding凈出資netlease凈租賃（指不附帶任何技術(shù)服務(wù)的netmargin凈收益netofdeferredtaxes遞延所得稅后凈額nettaxableincome凈應(yīng)netvalue凈值networthtax凈財富稅newproductfamily新產(chǎn)noise噪聲nominalprice名義價格nominalpurchaseoption名義價格購買non-accrualstatus不應(yīng)計的non-appropriation不得挪用non-cancellablelease不可撤銷的租non-conformingequipment不合格設(shè)備non-contractingstates非締約國nondebtinterest非債non-delivery未交付nonexclusiveremarketingfirms綜合性再處nonexistent不存在的non-full-payout非全額nonlabeledprogram(賣主同出租人各歸各的)銷nonoperatingleasing非經(jīng)營租賃non-ownershipforbalancesheet不在資產(chǎn)負(fù)債表上nonpossessorypledge非占有的non-recoursesaleofleasereceivable對租賃應(yīng)收款的無追索出售non-substitutionclause不得替代nontaxlease非稅收租賃(指附條件銷售，其中承租人被視為稅收所有權(quán)人，normaldepreciablelife正常可折normallease常規(guī)租賃normalterminations正notarization公證人的公證notessecuredbyequipment設(shè)備抵押票據(jù)noticeoftermination終止（租賃的）通知numberofleasepayments租賃付款次數(shù)occasionalsalesexemptOEC(originalequipmentoffbalancesheetfinancing表外融資off-balancesheetsecuritizations資產(chǎn)負(fù)債表外證券化officialtaxdepreciationtables官方（on-conditionparts（飛機上）根one-offprogram（賣主的對誰都一樣的）統(tǒng)一銷售計劃one-wayconsumertruckrentalbusiness單程客operationalefficienOPIC(OverseaPrivateInsuranceCorporatioorganizationaldocuout-boundbig-ticketleasiownershipleases所有權(quán)租賃（對packaging包裝parameter參數(shù)parent母公司participants參與者particularwithholdingtax特殊預(yù)提稅partnership合伙企業(yè)partners合作伙伴parts部件partyidentification對當(dāng)事方的認(rèn)定passiveinvestmenttrust被動投資信托pass-throughentity傳遞實體pattern模式payee受款人paymentamount支付金額paymentdue已到期應(yīng)付款paymentofrentals租金支付payors付款人peculiartaxshelterprovisionofliquidationproceeds對請算得款的特定的避稅penetration滲透persecorporations本質(zhì)上的公司percentageofsales銷售額的百分比perfection完善、保全performance業(yè)績、履行periodicrateofreturn期回報率permanentfundingactivities長期資金融通方式permanentfundingvehicles長期性的融資工具permission允許permit執(zhí)照personalpropertyleasing動產(chǎn)租賃personalpropertytax動產(chǎn)稅personalresume個人簡歷physicaldeterioration物理性能的退化piercingthecorporateveil捅破公司的面紗placeoftaxation納稅地placement放置players參與者pledge資產(chǎn)抵押polarization（將目標(biāo)市場定位于某類規(guī)?？蚿olicyofinsurance保險單portfolioconcentration組合（中的設(shè)備類型的）集中程度portfolio(投資)組合potentialconflict潛在沖突potentialimpairment潛在減損powerbythehourleases按每月使用小時支付租金的租賃powergeneration發(fā)電powertransmission（電、氣、熱的practitioner從業(yè)者predeterminedperiod事先確定了的期間preestablishedfloor預(yù)先設(shè)定的底價preface前言prefund先行融資prejudgmentpropertyrecovery在法院裁決前先收回財產(chǎn)prejudice損害premium保費pre-paidleasepayments預(yù)付的租賃付款presenttransfer即時轉(zhuǎn)移presentvalues現(xiàn)值preservationofexistbankline現(xiàn)有銀行信貸額度的保留presumption推論pretaxrate稅前利率preventivemaintenance預(yù)防性保養(yǎng)price/performancecurve性能價格曲線pricesindices價格指數(shù)pricingquandary定價上的左右為難pricingrisk定價風(fēng)險prideofownership對所有權(quán)的滿足感primaryservicer主服務(wù)者primeinterestrate基本利率principalofficeandplace主營業(yè)地principal本金printer打印機priorwrittenconsent預(yù)先的書面同意priorwrittennotice預(yù)先的書面通知priorities優(yōu)先權(quán)privateandpublic私人的或公共的privatecarriers私人運送人privateplacement（對）特定private-labelprogram（賣主同出租人聯(lián)手的privatization私有化probability概率proceedingspending未決程序proceeds進(jìn)款processnexus程序關(guān)系product產(chǎn)品profitgeneration利潤產(chǎn)生profitableoperation可營利地運用profit-makinghospital營利性醫(yī)院programrisk規(guī)劃風(fēng)險projectfinance項目融資projectrisk項目風(fēng)險projectedperformance所規(guī)劃的業(yè)績promise承諾pronouncement公告propertytax財產(chǎn)稅proportionatefraction成比例的部分proprietaryhospital業(yè)主醫(yī)院prosandcons有利有弊prospectus章程provisioning提取準(zhǔn)備金provisions條款proxy代理prudentialnormsrelevanttoleasing涉及租賃的審慎性標(biāo)準(zhǔn)PTT(postalandcommunicationentitiepubliccontrol公有publicdeficit財政赤字publicdeposit公眾存款publicdistribution公開配售publichearing公開聽證publiclimitedcompanies(在多數(shù)的大陸法系國家或地區(qū)內(nèi)的)公共有限公司publicoffering公開發(fā)售publicworks市政工程publications出版物public-heldcompanies公眾持股（上市）公司publishedrentalrate公布的租金費率purchasemoneysecurityinterest定金擔(dān)保利益putoption留置選擇權(quán)QTE(qualifiedtechnologicalequipment)lease（美國稅法中所規(guī)定的計算機或ratification批準(zhǔn)ratingagencies評級代ratings評定等級realperson真人realpropertyandpersonalproperty不動產(chǎn)realrights物權(quán)realization實現(xiàn)realizethevalue實現(xiàn)價值rebuttablepresumption可予駁回receiptsforservices服務(wù)的recertification（由原制造商作出的）重新認(rèn)證recognitionofincome收益確認(rèn)recoverability可回收程度recoverableamount可回收金額refundablesecuritydeposit期末應(yīng)退還的保regionaljet支線飛機registrationprocess登registrationrights登regularperiodicpayment定期的規(guī)定regulatoryfactors管制reject拒收relieve解除remainingbalance余額remarketingobligationsofthevendor賣主的再處置責(zé)任remedy補救REMIC（realestatemortgageinvestmentconduit）不動產(chǎn)抵押投資管道remotecontingency遙遠(yuǎn)的或removal拆除renewing更新rentcommencementdate租金rentcurvedepreciation按租金曲rent租金rentalhouse出租公司rentalmarket出租市場rentalofequipment設(shè)備出租rentalyard出租公司rent-to-buy先租后買rent-to-leases先以租賃合同方式租用后以融資租賃合同方rent-to-rent純粹租用reorganization重組repayment償付replacementservicers替代的report報告representations陳述requestforproposal投標(biāo)申rescind撤銷reserves儲備金residualcapture余值捕捉residualexposure余residualguarantee余residualposition余值地位（指出租人承擔(dān)余值風(fēng)險的residualrealization余值residual’scarryingvalue（財務(wù)報表上的）殘值結(jié)resolution裁決resources資源retailers’salestax零售商銷retail零售retention提留retrospectiveapplication追溯returnprovisions對返還的revolvingloanfacility循環(huán)貸risksharingtechniques風(fēng)險分擔(dān)risk-reducingpoolingagreement風(fēng)險減少共擔(dān)risksandrewardsincidenttoownership隨附于所有權(quán)的風(fēng)險ROA(returnonassetsrulesoflaw法規(guī)RVI(residualvalueinsurancsafe-harborleases避風(fēng)港租賃（scraporsalvagesale報廢SEC（SecurityandExchangesecondarymarketbreadthanddeptsecuritizationofleasesandleasedassetsportfolio租賃協(xié)議及租賃資產(chǎn)組合證securitizationtransacseparate,independenttrustsetoff抵銷significantdatemanagementcapabilisoft(oversupplied)marksoletaxavoidancepuspecialpurpose"bankrupspecialpurposeentispecializedindependespecifiedorderofseniority規(guī)定的先后順序stayedactions延緩的訴訟step-downleasestructstep-upleasestructstockanddebtmutualfustraight-linedepresubordinateddebtoblisunkcostmethod滯留成本法（不定期續(xù)租時經(jīng)營租賃出租人采用以實收租superiortitleorrsupplier-typewarrantsuspension延期take-off起飛tangibleandintangibleassets有形和無taxbenefittransfer稅收taxdeductibleexpense可減taxdeferral延期納稅taxdepreciation稅收上taxlease稅收租賃（指真實租賃，承租人的租金支出可直taxownership(美國稅法中的)稅tax-exemptdebt免稅債tax-exemptentitiestax-exemptissuers免taxpayer納稅人tax稅technologicalobsolescencetechnologicalorientation技術(shù)tender提交terminate終止terminationpenalty提前結(jié)束terminology術(shù)語terrestrialandsatellitewirelesssystem地面及衛(wèi)星thefourpillars（支撐租賃交thesixphaseofleasingcycles租賃周期的六個階段theocraticlegalsystemtherapeuticequipmentthird-partylogistics第timepattern時間模式timetomarket（一個新產(chǎn)品從構(gòu)思到實際推入市場所用的時間）totalgrossinvestment毛出TRAC（TerminalRentalAdjustmentClause）leases期末租金調(diào)整條款租賃tradetaxadd-backs貿(mào)易稅附tradetax貿(mào)易稅traditionalcontractofhire傳統(tǒng)的租借合同traditionalrental傳統(tǒng)tranches組別transactioncosts交易transactionprivilege(sale)tax交易特許（銷transactiontax交易稅transactions交易transferors出讓人transfer轉(zhuǎn)移transitdistricttax地區(qū)通transportation運輸treatmentequipment治療trustee受托人UCC(UniformCommercialCode)（美國）統(tǒng)一ultimateusefullife最終可用壽命unamortizedresidualvalue（經(jīng)營租賃中）未攤銷的uncertainty不確定性uncollectibleleasepaymentsreceivable應(yīng)收未收租賃undersecuredcreditor未被全額擔(dān)保的債權(quán)人underwater縮水underwritingandcreditpolicies保險和信貸underwritingcommission承銷underwritingstandard保險unearnedfinanceincome未實現(xiàn)財務(wù)unguaranteedresidualvalue無擔(dān)保的unitprice單價universalleasedocumentation租賃協(xié)議通用unreimbursable不能回收的unsecuredcreditor無擔(dān)保的債unsecuritizable不可證券化的upgrade升級USfederalincometaxes美國聯(lián)邦所USInternalRevenueServusageleases使用權(quán)租賃（對經(jīng)營租賃的形usedequipmentleasing用過的設(shè)備的租賃utilizationleases（美國鐵路上采value-addedservices增VAT(valueaddedtaxesvendoragreements賣vendorleasingprograms賣主租賃vendorreputationandviability賣主的聲譽vendor賣主verifiablecase經(jīng)得起檢驗vicariousliability轉(zhuǎn)承債務(wù)virtualownership實際上warehousing倉儲warranty擔(dān)保wasteincineration垃圾watersupplyandpurification供水well-craftedcontractclauses認(rèn)真草擬的合同whale-minnowconcept（靠租賃融資規(guī)模覆蓋市場的）大魚和（靠專業(yè)化租wholesale躉賣wide-bodyaircraft寬機withhold提留workshoponleasing租賃研WorldLeasingConvention世write-off減記、沖銷Accountsreceivable應(yīng)Accumulatedprofits累Adjustingentry調(diào)整記錄Adjustment調(diào)整Administrationexpense管Advances預(yù)付Advertisingexpense廣告費Agreement契約Allowance津貼Amortization攤銷Appliedcost已分配成本Appliedexpense已分配費用Appliedmanufacturingexpense已分配制造Apportionedcharge攤Appreciation漲價Articleofassociation公司章程Banker’sacceptanceBequest遺產(chǎn)Billofexchange匯票Billoflading提單Boardofdirectors董事會BranchofficegeneralledgerCertificateofdeposit存款單折Certificateofindebtedness借據(jù)CertifiedpublicaccoColumnarjournal多欄日記賬ConsolidatedbalancesheConsolidatedprofitandlossaccCopyright版權(quán)Costoflabor勞工成本Costofproduction生產(chǎn)成本Costofmanufacture制造成本Costofsales銷售成本CurrentprofitandDeferredliabilitieDemurragecharge延期費Depositslip存款單DiscountonpurchaseDoubleentrybookkeepingExtension延期FinancialstatementFurnitureandfixture家Guarantee保證Incomefromjointventure合營收益Incomefromsaleofassets出售資產(chǎn)收入Letterofcredit信用狀ManufacturingexpensMaterialrequisition領(lǐng)MiscellaneousexpensNetincome凈收入Netprofit純利Netvalue凈值Notes票據(jù)Notespayable應(yīng)付票據(jù)Notesreceivable應(yīng)收票據(jù)PartnershipagreementProcesscostsystemProfitoftheperiod本期利潤Provision預(yù)提Unappropriatedsurplus未分Unlimitedcompany無Unlimitedliability無Unpaiddividend未付股利Unappropriatedsurplus未分配盈余Unlimitedcompany無Unlimitedliability無限責(zé)任Unpaiddividend未付股利WageallocationsheetWarehousereceipt倉bs英國標(biāo)準(zhǔn)jit適時送達(dá)制lifo后進(jìn)先出法npv凈現(xiàn)值pert項目評審法roce運用資本報酬率對貨幣性業(yè)務(wù)的一種有結(jié)構(gòu)的記錄，并保持為會計系統(tǒng)的一個部分。它可式，也可以是諸如磁帶或磁盤等電腦處理的形式?，F(xiàn)金、支票或其他貨幣轉(zhuǎn)移手段的收入和支付的一種記錄。同其他賬戶一樣，它可以是可視的，也可以是非可視的。所以，術(shù)語cashbook常用來表述可視帳薄形式的現(xiàn)金賬戶，而cashledger則作為電腦記錄保持的現(xiàn)金賬戶。norminalaccount名義帳戶對收入和費用，負(fù)債和資產(chǎn)按性質(zhì)分類的記錄，如銷售收入、租金收