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T字形账 [T zì xínɡ zhànɡ] T-account 安家费 [ān jiā fèi] household allowance 按次计 [àn cì jì] calculate by number of times 按件计 [àn jiàn jì] calculate by number of pieces 按件计酬 [àn jiàn jì chóu] piecework wage 按劳计酬 [ān láo jì chóu] piecework wage 按日计 [àn rì jì] calculate by the day 按时计 [àn shí jì] calculate by time 按值 [àn zhí] ad valorem (in proportion to the value) 半变动成本 [bàn biàn dònɡ chénɡ běn] semivariable cost 半固定成本 [bàn ɡù dìnɡ chénɡ běn] semifixed cost 半年度 [bàn nián dù] semi-annual 半年决算 [bàn nián jué suàn] half-yearly closing 半薪 [bàn xīn] half-pay 半制品 [bàn zhì pǐn] semi-processed goods 办公费 [bàn ɡōnɡ fèi] office expense 保管寄存品 [bǎo ɡuǎn jì cún pǐn] safe-deposit inventory 保管人 [bǎo ɡuǎn rén] custodian 保险账户 [bǎo xiǎn zhànɡ hù] underwriting account 保证人 [bǎo zhènɡ rén] guarantor 报表 [bào biǎo] statement 报销 [bào xiāo] report one’s expenses 备查簿 [bèi chá bù] memorandum book 备查账 [bèi chá zhànɡ] memorandum account 备抵坏账 [bèi dǐ huài zhànɡ] reserve for bad debts 被剔除 [bèi tī chú] be disallowed 本金 [běn jīn] principal 本年纯益 [běn nián chún yì] net profit for the current year 本年度 [běn nián dù] current fiscal year 本期损益 [běn qī sǔn yì] profit & loss for this period 本月合计 [běn yuè hé jì] total for this month 逼债 [bī zhài] dun; demand payment of a debt 比较表 [bǐ jiào biǎo] comparative statement 边际成本 [biān jì chénɡ běn] marginal cost 边际贡献 [biān jì ɡònɡ xiàn] marginal contribution 编报表 [biān bào biǎo] prepare a statement 编制预算 [biān zhì yù suàn] budget making; preparing a budget 变产损失 [biàn chǎn sǔn shī] loss on realization of assets 变动成本 [biàn dònɡ chénɡ běn] variable cost 标价 [biāo jià] bid price 标准成本 [biāo zhǔn chénɡ běn] standard cost 拨定材料 [bō dìnɡ cái liào] appropriated material 拨款 [bō kuǎn] appropriation (money)补偿 [bǔ chánɡ] reimbursement 补助金 [bǔ zhù jīn] grants-in-aid 不动产 [bú dònɡ chǎn] real estate; immovable property 不敷用 [bú fū yònɡ] inadequacy 不敷预算垫款 [bú fū yù suàn diàn kuǎn] deficiency advance; budgetary deficiency advance 不活动账 [bù huó dònɡ zhànɡ] inactive/dormant account 簿记 [bù jì] bookkeeping 簿记员 [bù jì yuán] bookkeeper 材料分类账 [cái liào fēn lèi zhànɡ] supplies ledger 材料管理费 [cái liào ɡuǎn lǐ fèi] material handling expenses 材料盘存 [cái liào pán cún] material inventory 财产分类账 [cái chǎn fēn lèi zhànɡ] property ledger 财产价值增减表 [cái chǎn jià zhí zēnɡ jiǎn biǎo] schedule of increase & decrease in property value 财产目录 [cái chǎn mù lù] inventory 财产账 [cái chǎn zhànɡ] property account 财务报告 [cái wù bào ɡào] financial report/statement 财务收益 [cái wù shōu yì] financial income 财务账目 [cái wù zhànɡ mù] financial accounts 残料价值 [cán liào jià zhí] junk value 仓耗 [cānɡ hào] shrinkage 仓库 [cānɡ kù] warehouse 差额 [chā é] balance 拆毁 [chāi huǐ] demolition 产量 [chǎn liànɡ] capacity 偿债基金收益 [chánɡ zhài jī jīn shōu yì] income from sinking fund 超出预算 [chāo chū yù suàn] exceed the budget 成本 [chénɡ běn] (basic) cost 成本分类账 [chénɡ běn fēn lèi zhànɡ] cost ledger 成本会计 [chénɡ běn kuài jì] cost accounting 成本计算表 [chénɡ běn jì suàn biǎo] cost statement 成品 [ chénɡ pǐn] finished products/goods 成品分类账 [ chénɡ pǐn fēn lèi zhànɡ] finished products ledger 成品盘存 [ chénɡ pǐn pán cún] finished product inventory 承前页 [chénɡ qián yè] brought forward (b/f) 承受押品 [chénɡ shòu yā pǐn] take over securities 承销清单 [chénɡ xiāo qīnɡ dān] consignment list 承销人 [chénɡ xiāo rén] consignee 赤字 [chì zì] minus figure (be in the red) 冲账 [chōnɡ zhànɡ] reverse an entry 筹备费 [chóu bèi fèi] organization expenses 出借人 [chū jiè rén] lender 出口押汇 [chū kǒu yā huì] outward documentary bills 出纳 [chū nà] cashier 除股息 [chú ɡǔ xī] ex dividend; exemption from dividend 除息票 [chú xī piào] ex coupon 传票编号 [chuán piào biān hào] voucher serial number 纯收益 [chún shōu yì] net income/profit 从价 [cónɡ jià] ad valorem (in proportion to the value) 从属附表 [cónɡ shǔ fù biǎo] auxiliary schedule 催收账款 [cuī shōu zhànɡ kuǎn] receivables on call 催债 [cuī zhài] dun; demand payment of a debt 存出保证金 [cún chū bǎo zhènɡ jīn] guarantee deposits & margins paid 存放同业 [cún fànɡ tónɡ yè] due from banks 存货簿 [cún huò bù] stock book 存货跌价损失 [cún huò diē jià sǔn shī] loss from reduced price of stock 存货目录 [cún huò mù lù] inventory list 存积 [cún jī] stockpile 存款 [cún kuǎn] deposit 存料卡 [cún liào kǎ] bin card 存入保证金 [cún rù bǎo zhènɡ jīn] guarantee deposits & margins received 大量生产 [dà liànɡ shēnɡ chǎn] mass production 代收款 [dài shōu kuǎn] agent receipt 代替品 [dài tì pǐn] substitute 代用传票 [dài yònɡ chuán piào] substitute voucher 贷差 [dài chā] credit balance 贷方 [dài fānɡ] credit side 贷记 [dài jì] credit 贷金 [dài jīn] loan 贷款资金 [dài kuǎn zī jīn] loan fund 待遇不平 [dài yù bù pínɡ] unfair treatment 待遇菲薄 [dài yù fěi bó] meager treatment 待遇优厚 [dài yù yōu hòu] good treatment 单式簿记 [dān shì bù jì] single-entry bookkeeping 单位成本 [dān wèi chénɡ běn] unit cost 单位会计 [dān wèi kuài jì] unit accounting 当票 [dànɡ piào] pawn ticket 档案管理人 [dànɡ àn ɡuǎn lǐ rén] archivist 到期负债 [dào qī fù zhài] matured liabilities 到息日 [dào xī rì] due date 登记簿 [dēnɡ jì bù] register 登账 [dēnɡ zhànɡ] enter account; post account 抵销 [dǐ xiāo] setoff; cancel 抵押证券 [dǐ yā zhènɡ quàn] collateral securities 底价 [dǐ jià] bottom/lowest price 底薪 [dǐ xīn] base pay 地产收益 [dì chǎn shōu yì] estate income; landed property income 地方费 [dì fānɡ fèi] local expenditure 递延贷项目 [dì yán dài xiànɡ mù] deferred credit item 递延费用 [dì yán fèi yònɡ] deferred expense 递延资产 [dì yán zī chǎn] deferred asset 垫款 [diàn kuǎn] cash advance 跌价 [diē jià] depreciation 定额零用金 [dìnɡ é línɡ yònɡ jīn] imprest cash/fund 动产 [dònɡ chǎn] moveables; personal estate 冻结资产 [dònɡ jié zī chǎn] frozen assets 冻结资金 [dònɡ jié zī jīn] blocked fund 独资 [dú zī] sole proprietorship; single ownership 短期债券 [duǎn qī zhài quàn] short-term bond 对销账户 [duì xiāo zhànɡ hù] contra account; offset account 对账单 [duì zhànɡ dān] statement of account 多栏式 [duō lán shì] columnar system 额外津贴 [é wài jīn tiē] extra allowance 额外收入 [é wài shōu rù] extraneous income 额外支出 [é wài zhī chū] extraneous expense 额外饷 [é wài xiǎnɡ] extraneous salaries (for military) 二级单位 [èr jí dān wèi] secondary unit 发料 [fā liào] materials issued 法定公积 [fǎ dìnɡ ɡōnɡ jī] legal reserve 法定免税额 [fǎ dìnɡ miǎn shuì é] statutory tax-free allowance 房地产 [fánɡ dì chǎn] land & building property; real estate 房屋设备 [fánɡ wū shè bèi] building equipment 房租津贴 [fánɡ zū jīn tiē] housing subsidy 非常收入 [fēi chánɡ shōu rù] extraordinary income 非常支出 [fēi chánɡ zhī chū] extraordinary expenses 非税收入 [fēi shuì shōu rù] non-taxable income 飞行加给 [fēi xínɡ jiā jǐ] flight subsidy 废料 [fèi liào] scrap (material)费用项目 [fèi yònɡ xiànɡ mù] expense item 费用账户 [fèi yònɡ zhànɡ hù] expense account 分步成本 [fēn bù chénɡ běn] process cost 分公司往来 [fēn ɡōnɡ sī wǎnɡ lái] branch office account 分栏分类账 [fēn lán fēn lèi zhànɡ] tabulated ledger; special columnar journal 分栏日记账 [fēn lán rì jì zhànɡ] columnar journal 分类 [fēn lèi] classification 分类账 [fēn lèi zhànɡ] ledger 分类账户 [fēn lèi zhànɡ hù] ledger account 分录 [fēn lù] record; journalize 分配 [fēn pèi] allocation 分批成本 [fēn pī chénɡ běn] job order cost 分期偿还 [fēn qī chánɡ huán] amortization; amortisation 分期注销费用 [fēn qī zhù xiāo fèi yònɡ] amortization; amortisation 分摊成本 [fēn tān chénɡ běn] apportioned cost 分预算 [fēn yù suàn] sub-budget 辅账簿 [fǔ zhànɡ bù] auxiliary account book 辅助分类账 [fǔ zhù fēn lèi zhànɡ] subsidiary ledger 辅助账 [fǔ zhù zhànɡ] auxiliary account 复利 [fù lì] compound interest 复式簿记 [fù shì bù jì] double-entry bookkeeping 复杂交易 [fù zá jiāo yì] complex terms 负担 [fù dān] obligation 负债及净值 [fù zhài jí jìnɡ zhí] liabilities & net worth 负债总额 [fù zhài zǒnɡ é] total liabilities 附表 [fù biǎo] supporting statement 附加费用 [fù jiā fèi yònɡ] additional expense 附属单位会计 [fù shǔ dān wèi kuài jì] subsidiary unit accounting 附属机关 [fù shǔ jī ɡuān] subsidiary agency 附息票 [fù xī piào] cum coupon 附则 [fù zé] bylaw 轧差 [ɡá chā] offset balance 轧平头寸 [ɡá pínɡ tóu cùn] cover position 轧平账户 [ɡá pínɡ zhànɡ hù] balance an account 改建准备费 [ɡǎi jiàn zhǔn bèi fèi] property improvement revenue 概算 [ɡài suàn] budget estimate 高利贷 [ɡāo lì dài] usury 各项费用 [ɡè xiànɡ fèi yònɡ] general expenses 各项准备 [ɡè xiànɡ zhǔn bèi] reserves 工厂 [ɡōnɡ chǎnɡ] factory 工厂会计 [ɡōnɡ chǎnɡ kuài jì] factory accounting 工厂设备 [ɡōnɡ chǎnɡ shè bèi] factory equipment 工厂维护费 [ɡōnɡ chǎnɡ wéi hù fèi] factory maintenance expense 工时日报 [ɡōnɡ shí rì bào] daily time report 工业会计 [ɡōnɡ yè kuài jì] industrial accounting 工资表 [ɡōnɡ zī biǎo] wage sheet; payroll 工资袋 [ɡōnɡ zī dài] pay envelope 工资单 [ɡōnɡ zī dān] wage sheet; payroll 工资分析表 [ɡōnɡ zī fēn xī biǎo] payroll analysis sheet 工资总汇表 [ɡōnɡ zī zǒnɡ huì biǎo] payroll summary sheet 工作底稿 [ɡōnɡ zuò dǐ ɡǎo] work sheet 工作日报 [ɡōnɡ zuò rì bào] daily work report 公定利率 [ɡōnɡ dìnɡ lì lǜ] bank rate 公费 [ɡōnɡ fèi] official expenses 公积金 [ɡōnɡ jī jīn] surplus 公开账户 [ɡōnɡ kāi zhànɡ hù] open account 公库透支 [ɡōnɡ kù tòu zhī] treasury overdraft 公款 [ɡōnɡ kuǎn] public funds 公用经费 [ɡōnɡ yònɡ jīnɡ fèi] public expenditure 购货退出 [ɡòu huò tuì chū] purchase returns 购货退出簿 [ɡòu huò tuì chū bù] purchase returns book 购销表 [ɡòu xiāo biǎo] statement of sales & purchase 购置费 [ɡòu zhì fèi] purchase expense 估计存货 [ɡū jì cún huò] estimated inventory 估价单 [ɡū jià dān] appraisal; estimate; quotation 股东分类账 [ɡǔ dōnɡ fēn lèi zhànɡ] stockholder ledger 股利 [ɡǔ lì] dividend 固定成本 [ɡù dìnɡ chénɡ běn] fixed cost 固定负债 [ɡù dìnɡ fù zhài] fixed liabilities 固定证券 [ɡù dìnɡ zhènɡ quàn] fixed securities 固定资产 [ɡù dìnɡ zī chǎn] fixed assets 管理费用 [ɡuǎn lǐ fèi yònɡ] administrative expense 广告费 [ɡuǎnɡ ɡào fèi] advertising expense 归款 [ɡuī kuǎn] repayment 贵方受益余额 [ɡuì fānɡ shòu yì yú é] balance in your favour 滚存现金 [ɡǔn cún xiàn jīn] accumulated cash 国家预算 [ɡuó jiā yù suàn] national budget 国库法 [ɡuó kù fǎ] national treasury laws 过期 [ɡuò qī] overdue 过账 [ɡuò zhànɡ] enter/post account 过账根据 [ɡuò zhànɡ ɡēn jù] basis of posting 核定预算 [hé dìnɡ yù suàn] final/authorized budget 核对清单 [hé duì qīnɡ dān] verify a statement 核对账户 [hé duì zhànɡ hù] check the accounts 合并计算表 [hé bìnɡ jì suàn biǎo] consolidated statement 合股会计 [hé ɡǔ kuài jì] partnership accounting 合股契约 [hé ɡǔ qì yuē] partnership agreement 合伙 [hé huǒ] partnership 横列 [hénɡ liè] arrange horizontally 红利 [hónɡ lì] bonus 后购先售法 [hòu ɡòu xiān shòu fǎ] last in first out (LIFO) 后进先出法 [hòu jìn xiān chū fǎ] last in first out (LIFO) 坏料 [huài liào] spoiled/damaged material 坏账 [huài zhànɡ] bad debt 坏账损失 [huài zhànɡ sǔn shī] loss from bad debt 换新 [huàn xīn] replacement; trade-in 会计 [kuài jì] accounting 会计程序 [kuài jì chénɡ xù] accounting procedure 会计法 [kuài jì fǎ] law of accounting 会计规程 [kuài jì ɡuī chénɡ] accounting regulation 会计科目 [kuài jì kē mù] account title/item 会计年度 [kuài jì nián dù] accounting/fiscal year 会计期间 [kuài jì qī jiān] accounting/fiscal period 会计师 [kuài jì shī] chartered accountant 会计学 [kuài jì xué] accounting 会计用语 [kuài jì yònɡ yǔ] accounting terminology 会计员 [kuài jì yuán] accountant 会计制度 [kuài jì zhì dù] accounting system 汇划账 [huì huà zhànɡ] remittance account 汇总表 [huì zǒnɡ biǎo] summary statement 婚丧补助 [hūn sānɡ bǔ zhù] marriage & death subsidy 混合基础 [hùn hé jī chǔ] mixed basis 混合交易 [hùn hé jiāo yì] complex terms 活动编号 [huó dònɡ biān hào] flexible code 伙食 [huǒ shí] meals; mess 基金 [jī jīn] fund 机器设备 [jī qì shè bèi] machine equipment 集体收益 [jí tǐ shōu yì] collective revenue 集体投资 [jí tǐ tóu zī] pool 寄销簿 [jì xiāo bù] consignment book 记账单位 [jì zhànɡ dān wèi] tally 记账凭证用物 [jì zhànɡ pínɡ zhènɡ yònɡ wù] tally 记账员 [jì zhànɡ yuán] ledger clerk 继续经营 [jì xù jīnɡ yínɡ] continuing operation 家具装修 [jiā ju zhuānɡ xiū] furniture & fixtures 加班工资 [jiā bān ɡōnɡ zī] overtime wages/earnings 加工成本 [jiā ɡōnɡ chénɡ běn] conversion cost 加工费 [jiā ɡōnɡ fèi] processing/handling charges 加薪 [jiā xīn] pay raise 假预算 [jiǎ yù suàn] estimated budget 兼职所得 [jiān zhí suǒ dé] plural salaries (income from more than one job) 间接材料 [jiàn jiē cái liào] indirect materials 间接人工 [jiàn jiē rén ɡōnɡ] indirect labor 减低工资 [jiǎn dī ɡōnɡ zī] lower wages 减价 [jiǎn jià] mark-down 奖金 [jiǎnɡ jīn] monetary award 交际费 [jiāo jì fèi] entertainment expense 交替成本 [jiāo tì chénɡ běn] alternative cost 交通费 [jiāo tōnɡ fèi] transportation expenses 缴款通知 [jiǎo kuǎn tōnɡ zhī] payment notice 教育补助费 [jiào yù bǔ zhù fèi] education subsidy; children’s education subsidy 结平 [jié pínɡ] account balance 结数 [jié shù] footing; total 结算 [jié suàn] footing; total 结账 [jié zhànɡ] close the account 结账分录 [jié zhànɡ fēn lù] closing entries 结账日 [jié zhànɡ rì] closing date; the end of accounting period 结转 [jié zhuǎn] carry forward/over 解款单 [jiě kuǎn dān] cash remittance note 借差 [jiè chā] debit balance 借贷法则 [jiè dài fǎ zé] the principles of debit & credit 借贷金 [jiè dài jīn] loan 借贷转结 [jiè dài zhuǎn jiē] carrying the debit or credit balance 借方 [jiè fānɡ] debit side 借户 [jiè hù] borrower 借据 [jiè jù] certificate of indebtedness 津贴 [jīn tiē] subsidy 紧急救济金 [jǐn jí jiù jì jīn] emergency relief fund 紧缩政策 [jǐn suō zhènɡ cè] tight fiscal policy; deflation policy 进货簿 [jìn huò bù] purchase book 进货分类账 [jìn huò fēn lèi zhànɡ] purchase ledger 进口押汇 [jìn kǒu yā huì] inward documentary bills 进销账 [jìn xiāo zhànɡ] trading accounts 经常部门 [jīnɡ chánɡ bù mén] ordinary part 经常费 [jīnɡ chánɡ fèi] routine expenditure 经费剩余 [jīnɡ fèi shènɡ yú] residual fund 净差额 [jìnɡ chā é] net balance 净价 [jìnɡ jià] net price 净损 [jìnɡ sǔn] net loss 净支额 [jìnɡ zhī é] net payment 净重 [jìnɡ zhònɡ] net weight 救济金 [jiù jì jīn] alms; charity 旧欠账 [jiù qiàn zhànɡ] past due 眷属津贴 [juàn shǔ jīn tiē] dependents’ livelihood subsidy 决算（表） [jué suàn (biǎo)] final statement 决算法 [jué suàn fǎ] final financial statement 决算书 [jué suàn shū] final report 开办费 [kāi bàn fèi] organization expenses 开支 [kāi zhī] expenses 科目编号 [kē mù biān hào] account code/number 科目符号 [kē mù fú hào] account item symbol 可靠账 [kě kào zhànɡ] reliable account 客户账 [kè hù zhànɡ] customer’s account/accounts 空行 [kōnɡ hánɡ] blank line 空页 [kōnɡ yè] blank page 扣除 [kòu chú] subtract; deduct 扣工资 [kòu ɡōnɡ zī] deduct wages 扣借支 [kòu jiè zhī] deduct a loan 库存表 [kù cún biǎo] cash statement 库存现金 [kù cún xiàn jīn] cash on hand 扩充准备 [kuò chōnɡ zhǔn bèi] reserve for expansion 赖债 [lài zhài] repudiation of a debt 劳工成本 [láo ɡōnɡ chénɡ běn] labor cost 累积表 [lěi jī biǎo] accumulation schedule 累积盈余 [lěi jī yínɡ yú] accumulated surplus 累计现金 [lěi jì xiàn jīn] accumulated cash 历年制 [lì nián zhì] calendar year system 利息 [lì xī] interest 利息收入 [lì xī shōu rù] interest earnings 利息账户 [lì xī zhànɡ hù] interest account 利益 [lì yì] profit; income 利益分配 [lì yì fēn pèi] profit-sharing 联产品 [lián chǎn pǐn] joint product 联产式 [lián chǎn shì] co-production 联营 [lián yínɡ] pool 连前累计 [lián qián lěi jì] accumulated total 列单 [liè dān] itemize 临时部门 [lín shí bù mén] non-recurrent part 临时经费 [lín shí jīnɡ fèi] non-recurrent/extraordinary expenditure 临时收据 [lín shí shōu jù] interim receipt 临时预算 [lín shí yù suàn] temporary/provisional budget 临时账户 [lín shí zhànɡ hù] suspense/temporary account 零数 [línɡ shù] fractional amount 零用金 [línɡ yònɡ jīn] petty cash 领料单 [lǐnɡ liào dān] materials receipt 流动负债 [liú dònɡ fù zhài] current liabilities 流动资产 [liú dònɡ zī chǎn] current assets 流水账 [liú shuǐ zhànɡ] journal account 流用 [liú yònɡ] divert for other use 旅费 [lǚ fèi] traveling expenses 毛利 [máo lì] gross profit; profit interest 毛损 [máo sǔn] gross loss 冒险贷款 [mào xiǎn dài kuǎn] risk loan 每日出差费 [měi rì chū chāi fèi] per diem; daily subsidy 每日对账单 [měi rì duì zhànɡ dān] daily statement of account 面值 [miàn zhí] face value 明细分类账 [mínɡ xì fēn lèi zhànɡ] subsidiary ledger 明细账科目 [mínɡ xì zhànɡ kē mù] subsidiary account items 名册 [mínɡ cè] roster 抹去账项 [mǒ qù zhànɡ xiànɡ] strike off an entry 匿存 [nì cún] conceal 年报 [nián bào] annual report 年度决算 [nián dù jué suàn] annual closing 年终结算表 [nián zhōnɡ jié suàn biǎo] annual balance sheet 年资加薪 [nián zī jiā xīn] bonus for long years of service 盘点存货 [pán diǎn cún huò] inventory; stocktaking 盘损 [pán sǔn] loss on inventory 盘盈 [pán yínɡ] profit on inventory 赔偿要求 [péi chánɡ yāo qiú] claim 配件 [pèi jiàn] spare parts 票据簿 [piào jù bù] note-book 平均单位成本 [pínɡ jūn dān wèi chénɡ běn] average unit cost 平均收益 [pínɡ jūn shōu yì] average revenue 凭证 [pínɡ zhènɡ] evidence 普通日记簿 [pǔ tōnɡ rì jì bù] general journal 期初存货 [qī chū cún huò] beginning/opening inventory 期末存货 [qī mò cún huò] final inventory 其他收入 [qí tā shōu rù] other income 其他支出 [qí tā zhī chū] other expenses 起息日 [qǐ xī rì] value date 前期损益 [qián qī sǔn yì] profit & loss for the prior period 遣散费 [qiǎn sàn fèi] severance pay 清算账户协议 [qīnɡ suàn zhànɡ hù xié yì] liquidation account agreement 请购 [qǐnɡ ɡòu] request the purchase 权益 [quán yì] equity 权责基础 [quán zé jī chǔ] accrual basis 全勤奖金 [quán qín jiǎnɡ jīn] bonus for not taking a leave or absence 人名账户 [rén mínɡ zhànɡ hù] personal account 日报 [rì bào] daily report 日记簿 [rì jì bù] journal 日历年度 [rì lì nián dù] calendar year 日息 [rì xī] daily interest 融通资金 [rónɡ tōnɡ zī jīn] accommodation of money 三级单位 [sān jí dān wèi] tertiary unit 三联单 [sān lián dān] three-part form 膳宿费 [shàn sù fèi] board & lodging fee 伤残加给 [shānɡ cán jiā jǐ] casualty payment/subsidy 商品盘存 [shānɡ pǐn pán cún] merchandise inventory 商品账户 [shānɡ pǐn zhànɡ hù] merchandise account 上年度 [shànɡ nián dù] last fiscal year 上期结余 [shànɡ qī jié yú] old balance 赊购 [shē ɡòu] purchase/charge on credit 赊销 [shē xiāo] sell on credit 赊账 [shē zhànɡ] on credit 生产成本 [shēnɡ chǎn chénɡ běn] cost of production 生产力 [shēnɡ chǎn lì] production power 生产线 [shēnɡ chǎn xiàn] production line 生活补助 [shēnɡ huó bǔ zhù] living subsidy 生活费 [shēnɡ huó fèi] living expenses 生育补助 [shēnɡ yù bǔ zhù] birth subsidy 剩余价值 [shènɡ yú jià zhí] residual value 施行细则 [shī xínɡ xì zé] details for execution of plan 十进法 [shí jìn fǎ] decimal numeration 十进制 [shí jìn zhì] decimal system 食物代金 [shí wù dài jīn] foodstuffs commutation 食物津贴 [shí wù jīn tiē] food subsidy 蚀本 [shí běn] depreciation of capital 实地盘存 [shí dì pán cún] physical inventory 实地盘点 [shí dì pán diǎn] physical inventory 实际成本 [shí jì chénɡ běn] actual cost 实际折旧 [shí jì zhé jiù] actual depreciation 实际资本 [shí jì zī běn] actual capital 实账（户） [shí zhànɡ (hù)] real account 实质经费 [shí zhì jīnɡ fèi] real expenditure 使用年限 [shǐ yònɡ nián xiàn] service life 使用寿命 [shǐ yònɡ shòu mìnɡ] service life 市价 [shì jià] market price 收据 [shōu jù] receipt 收料报告 [shōu liào bào ɡào] report of materials received 收入 [shōu rù] profit; income 收入传票 [shōu rù chuán piào] revenue voucher 收入项目 [shōu rù xiànɡ mù] revenue item 收账佣金 [shōu zhànɡ yònɡ jīn] commission for collection 收支 [shōu zhī] expenses and receipts 收支对照表 [shōu zhī duì zhào biǎo] statement of revenue & expenditures 收支相抵 [shōu zhī xiānɡ dǐ] expenses and receipts in balance 双薪 [shuānɡ xīn] double pay 水电费 [shuǐ diàn fèi] water & electricity fees 税款 [shuì kuǎn] taxes 四舍五入 [sì shě wǔ rù] round off a decimal 岁出 [suì chū] annual expenditures 岁出保留数 [suì chū bǎo liú shù] appropriation reserve 岁出应付款 [suì chū yīnɡ fù kuǎn] annual payable expenditures 岁定经费 [suì dìnɡ jīnɡ fèi] annual appropriation 岁入 [suì rù] annual revenue 岁入分配数 [suì rù fēn pèi shù] annual revenue allotment 岁入纳库数 [suì rù nà kù shù] annual revenue paid into the treasury 岁入应收款 [suì rù yīnɡ shōu kuǎn] annual receivable revenue 岁入预算数 [suì rù yù suàn shù] annual revenue budget 损坏 [sǔn huài] spoilage 损益 [sǔn yì] profit & loss 损益表 [sǔn yì biǎo] profit & loss statement; income statement 损益计算书 [sǔn yì jì suàn shū] profit & loss statement; income statement 损益账 [sǔn yì zhànɡ] profit and loss account 摊付 [tān fù] installment 摊派费用 [tān pài fèi yònɡ] apportioned expense 逃债 [táo zhài] default on a loan; flee from a creditor 特别公积 [tè bié ɡōnɡ jī] special reserve 特别账户 [tè bié zhànɡ hù] special account 特赋 [tè fù] special revenue tax 特殊部门 [tè shū bù mén] extraordinary part 特支费 [tè zhī fèi] extraneous charges 特种基金 [tè zhǒnɡ jī jīn] special fund 剔除 [tī chú] eliminate 提高工资 [tí ɡāo ɡōnɡ zī] raise wages 提炼费用 [tí liàn fèi yònɡ] expenses for refining 替换成本 [tì huàn chénɡ běn] alternative cost 贴现及买汇 [tiē xiàn jí mǎi huì] bills discounted and remittance bought 停业损失 [tínɡ yè sǔn shī] loss from work stoppage 统收统支 [tǒnɡ shōu tǒnɡ zhī] uniform receipts & disbursement method 统一科目 [tǒnɡ yī kē mù] uniform accounts classification 统制账 [tǒnɡ zhì zhànɡ] controlling account 投资 [tóu zī] investment 透支账目 [tòu zhī zhànɡ mù] overdrawn account; overdraft 退货 [tuì huò] return merchandise; refund 退货费用 [tuì huò fèi yònɡ] refunded freight 退货及折让簿 [tuì huò jí zhé rànɡ bù] refund & allowance book 退款 [tuì kuǎn] reimbursement 退料 [tuì liào] returned/rejected materials 退料报告 [tuì liào bào ɡào] returned materials report 往来账户 [wǎnɡ lái zhànɡ hù] current accounts 维持费 [wéi chí fèi] maintenance & operation expense 未拨分配数 [wèi bō fēn pèi shù] unalloted appropriation 未偿贷款 [wèi chánɡ dài kuǎn] outstanding account 未达余额 [wèi dá yú é] outstanding balance 未达账 [wèi dá zhànɡ] outstanding entry 未动用资金 [wèi dònɡ yònɡ zī jīn] unused fund 未分配利益 [wèi fēn pèi lì yì] undistributed profit 未分配盈余 [wèi fēn pèi yínɡ yú] undistributed surplus 未付债务 [wèi fù zhài wù] outstanding debt 未清账款 [wèi qīnɡ zhànɡ kuǎn] outstanding account 未收代收款 [wèi shōu dài shōu kuǎn] collections receivable for customers 文具印刷 [wén jù yìn shuā] printing & stationery 我方受益余额 [wǒ fānɡ shòu yì yú é] balance in our favour 无利息 [wú lì xī] no interest 无数字 [wú shù zì] nil (bank account empty) 无息债务 [wú xī zhài wù] passive debt; non-interest loan 无形资本 [wú xínɡ zī běn] intangible capital 无形资产 [wú xínɡ zī chǎn] intangible assets 物料 [wù liào] supplies 下年度 [xià nián dù] next fiscal year 先购先售法 [xiān ɡòu xiān shòu fǎ] first in first out (FIFO) 先进先出法 [xiān jìn xiān chū fǎ] first in first out (FIFO) 现购 [xiàn ɡòu] cash purchase 现金出纳表 [xiàn jīn chū nà biǎo] statement of cash receipts & disbursements 现金交易 [xiàn jīn jiāo yì] cash terms 现金日记簿 [xiàn jīn rì jì bù] cash record/book 现金收入日记簿 [xiàn jīn shōu rù rì jì bù] cash receipt record 现金账簿 [xiàn jīn zhànɡ bù] cash record/book 现金账户 [xiàn jīn zhànɡ hù] cash account 现金支出日记簿 [xiàn jīn zhī chū rì jì bù] cash payment record 现销 [xiàn xiāo] cash sale 限价 [xiàn jià] price ceiling 相互抵销 [xiānɡ hù dǐ xiāo] mutual nullification/offset 销货簿 [xiāo huò bù] sales book 销货日记簿 [xiāo huò rì jì bù] sales journal 销货收入 [xiāo huò shōu rù] sales revenue/profit 销货收益 [xiāo huò shōu yì] sales revenue/profit 销货折让 [xiāo huò zhé rànɡ] sales allowance 消耗 [xiāo hào] consume 小计 [xiǎo jì] sub-total; sub-footing 小数 [xiǎo shù] decimal 小数点 [xiǎo shù diǎn] decimal point 小数位 [xiǎo shù wèi] decimal place 小押 [xiǎo yā] petty pawnbroker 协议年度 [xié yì nián dù] agreement year 薪级 [xīn jí] wage bracket 薪金 [xīn jīn] salaries & allowances 行销成本 [xínɡ xiāo chénɡ běn] cost of marketing 行政事务费 [xínɡ zhènɡ shì wù fèi] administrative expense 修理设备 [xiū lǐ shè bèi] equipment for repairs 虚递延借项 [xū dì yán jiè xiànɡ] fallacious deferred charge 虚构资本 [xū ɡòu zī běn] fictitious capital 虚抬利益 [xū tái lì yì] inflated/overstated profit 虚账（户） [xū zhànɡ (hù)] nominal account 续次页 [xù cì yè] carried forward (C/F) 宣传费 [xuān chuán fèi] publicity expenses 旬报 [xún bào] ten-day report 押金 [yā jīn] deposit 押物人 [yā wù rén] pawner; pawnor 延期偿付 [yán qī chánɡ fù] moratorium (by government order) 延滞利息 [yán zhì lì xī] default on interest 养老金准备 [yǎnɡ lǎo jīn zhǔn bèi] annuity reserve 业务费用 [yè wù fèi yònɡ] functional expense 一般会计 [yì bān kuài jì] general accounting 一般日记簿 [yì bān rì jì bù] general journal 一般原理和条件 [yī bān yuán lǐ hé tiáo jiàn] general principles and conditions 一级单位 [yì jí dān wèi] primary unit 医药补助 [yī yào bǔ zhù] medical subsidy 已分配成本 [yǐ fēn pèi chénɡ běn] applied cost 已分配费用 [yǐ fēn pèi fèi yònɡ] applied expense 以前年度 [yǐ qián nián dù] previous fiscal years 意外损坏 [yì wài sǔn huài] accidental damage 银行利率 [yín hánɡ lì lǜ] bank rate 隐名合伙 [yǐn mínɡ hé huǒ] anonymous partner 应付抵押款 [yīnɡ fù dǐ yā kuǎn] mortgage payable 应付票据 [yìnɡ fù piào jù] notes payable 应付未付账 [yìnɡ fù wèi fù zhànɡ] accounts payable 应付账款 [yìnɡ fù zhànɡ kuǎn] accounts payable 应急费 [yìnɡ jí fèi] emergency expenses 应计收益 [yìnɡ jì shōu yì] accrued income 应纳国库款 [yīnɡ nà ɡuó kù kuǎn] payable to the national treasury 应收款明细账 [yīnɡ shōu kuǎn mínɡ xì zhànɡ] accounts receivable ledger 应收票据 [yīnɡ shōu piào jù] notes receivable 应收未收账 [yīnɡ shōu wèi shōu zhànɡ] accounts/overdue receivable 应收账款 [yīnɡ shōu zhànɡ kuǎn] accounts/overdue receivable 营业报告 [yínɡ yè bào ɡào] business report 营业费用 [yínɡ yè fèi yònɡ] operating expense 营业收益 [yínɡ yè shōu yì] operating profit 营业外费用 [yínɡ yè wài fèi yònɡ] non-operating/extra-operating expense 营业外收入 [yínɡ yè wài shōu rù] non-operating/extra-operating income 盈亏拨补 [yínɡ kuī bō bǔ] appropriation of profit & loss 佣金收入 [yònɡ jīn shōu rù] commission income 永久性资产 [yǒnɡ jiǔ xìnɡ zī chǎn] permanent assets 永续盘存 [yǒnɡ xù pán cún] book/continual inventory 用具 [yònɡ jù] implements 用料单 [yònɡ liào dān] bill for materials used 用品 [yònɡ pǐn] supplies 用品盘存 [yònɡ pǐn pán cún] inventory of supplies 用人费 [yònɡ rén fèi] personnel expenditure 用物费 [yònɡ wù fèi] material expenditure 邮电费 [yóu diàn fèi] postage; telephone & telegram fees 有形资本 [yǒu xínɡ zī běn] tangible capital 余额 [yú é] balance 余额式 [yú é shì] residual balance form 预付款 [yù fù kuǎn] advance charge/payment 预计成本 [yù jì chénɡ běn] estimated cost 预领经费 [yù lǐnɡ jīnɡ fèi] advance funds 预算不敷法案 [yù suàn bú fū fǎ àn] budgetary deficiency bill 预算草案 [yù suàn cǎo àn] budget plan/draft 预算赤字 [yù suàn chì zì] budget deficit 预算法 [yù suàn fǎ] budget law 预算科目 [yù suàn kē mù] budgetary item 预算年度 [yù suàn nián dù] budget year 预算审议 [yù suàn shěn yì] budget examination 预支工资 [yù zhī ɡōnɡ zī] salary in advance; prepaid salary 原料 [yuán liào] raw materials 原料成本 [yuán liào chénɡ běn] material cost 原料分类账 [yuán liào fēn lèi zhànɡ] raw materials ledger 原始成本 [yuán shǐ chénɡ běn] original cost 原始单据 [yuán shǐ dān jù] original document/bill 原始账簿 [yuán shǐ zhànɡ bù] original account book 员工福利 [yuán ɡōnɡ fú lì] employee benefits 员工借支 [yuán ɡōnɡ jiè zhī] advance to employees 月报 [yuè bào] monthly report 月分配数 [yuè fēn pèi shù] monthly allotment 月计表 [yuè jì biǎo] monthly balance sheet 月结 [yuè jié] monthly closing 运输费 [yùn shū fèi] shipping cost 运送契约 [yùn sònɡ qì yuē] shipping contract 运用账户 [yùn yònɡ zhànɡ hù] operate an account 杂项支出 [zá xiànɡ zhī chū] miscellaneous expense 再分配成本 [zài fēn pèi chénɡ běn] redistributed cost 再加工成本 [zài jiā ɡōnɡ chénɡ běn] reprocessing cost 再生产 [zài shēnɡ chǎn] reproduction 在制品 [zài zhì pǐn] semi-processed goods 暂付款 [zàn fù kuǎn] temporary payment 暂记账 [zàn jì zhànɡ] suspense/temporary account 造册 [zào cè] compile a register 增建准备 [zēnɡ jiàn zhǔn bèi] additional building reserve 增值 [zēnɡ zhí] increase of value 债权 [zhài quán] claim 债权人 [zhài quán rén] creditor; debtee 债券溢价 [zhài quàn yì jià] premium on bonds 债券折价 [zhài quàn zhé jià] discount on bonds 债务 [zhài wù] debt 债务人 [zhài wù rén] debtor 债主 [zhài zhǔ] creditor; debtee 涨价 [zhǎnɡ jià] mark-up 账户 [zhànɡ hù] account 账户名称 [zhànɡ hù mínɡ chēnɡ] account title/item 账面价值 [zhànɡ miàn jià zhí] book value 账面盘存 [zhànɡ miàn pán cún] book/continual inventory 折耗 [zhé hào] depletion 折价 [zhé jià] discount 折旧 [zhé jiù] depreciation 折旧额 [zhé jiù é] depreciation allowance 折旧率 [zhé jiù lǜ] depreciation rate 整数 [zhěnɡ shù] integer 正常折旧 [zhènɡ chánɡ zhé jiù] normal depreciation 正式收据 [zhènɡ shì shōu jù] official receipt 政府赤字 [zhènɡ fǔ chì zì] government deficit 政府会计 [zhènɡ fǔ kuài jì] governmental accounting 政府机关 [zhènɡ fǔ jī ɡuān] government bodies 政府支出 [zhènɡ fǔ zhī chū] government expenditure 证券 [zhènɡ quàn] securities 支出传票 [zhī chū chuán piào] payment/disbursement voucher 支出凭单 [zhī chū pínɡ dān] payment/disbursement voucher 支付命令 [zhī fù mìnɡ lìnɡ] pay warrant 支票簿 [zhī piào bù] check/cheque book 职工保险金 [zhí ɡōnɡ bǎo xiǎn jīn] employee insurance fund 职工储蓄金 [zhí ɡōnɡ chǔ xù jīn] employee savings fund 职工福利金 [zhí ɡōnɡ fú lì jīn] employee welfare fund 职工恤养金 [zhí ɡōnɡ xù yǎnɡ jīn] employee pension fund 直接成本 [zhí jiē chénɡ běn] direct cost 直接人工 [zhí jiē rén ɡōnɡ] direct labor 置装费 [zhì zhuānɡ fèi] clothing allowance 制成零件分类账 [zhì chénɡ línɡ jiàn fēn lèi zhànɡ] finished parts ledger 制造费 [zhì zào fèi] manufacturing expense 制造费分类账 [zhì zào fèi fēn lèi zhànɡ] manufacturing expense ledger 制造会计 [zhì zào kuài jì] manufacturing accounting 制造中成品 [zhì zào zhōnɡ chénɡ pǐn] goods being manufactured 质押 [zhì yā] hypothecation 中人 [zhōnɡ rén] middle man 重置成本 [chónɡ zhì chénɡ běn] replacement cost 重置准备 [chónɡ zhì zhǔn bèi] replacement reserve 主计长 [zhǔ jì zhǎnɡ] comptroller 主计法规 [zhǔ jì fǎ ɡuī] accounting & statistical statutes 主计人员 [zhǔ jì rén yuán] accountants & statisticians 主计主任 [zhǔ jì zhǔ rèn] chief comptroller 主要成本 [zhǔ yào chénɡ běn] prime cost 主要附表 [zhǔ yào fù biǎo] main schedule 主要账簿 [zhǔ yào zhànɡ bù] main account book 助理会计 [zhù lǐ kuài jì] accounting assistant 专户存款 [zhuān hù cún kuǎn] special deposits account 转换账 [zhuǎn huàn zhànɡ] conversion account 转移经费 [zhuǎn yí jīnɡ fèi] transfer expenditure 转移支出 [zhuǎn yí zhī chū] transfer expenditure 转账 [zhuǎn zhànɡ] transfer; transferring 转账传票 [zhuǎn zhànɡ chuán piào] transfer voucher/slip 转账通知单 [zhuǎn zhànɡ tōnɡ zhī dān] account transfer memo 装配成本 [zhuānɡ pèi chénɡ běn] assembly cost 装配分类账 [zhuānɡ pèi fēn lèi zhànɡ] assembly ledger 追加减预算 [zhuī jiā jiǎn yù suàn] reapportion the budget 追加预算 [zhuī jiā yù suàn] increase the budget 追减预算 [zhuī jiǎn yù suàn] decrease the budget 准备金 [zhǔn bèi jīn] reserve fund 资本 [zī běn] capital 资本收益 [zī běn shōu yì] capital income/gains 资本账户 [zī běn zhànɡ hù] capital account 资产 [zī chǎn] assets 资产负债表 [zī chǎn fù zhài biǎo] balance sheet 资产增值 [zī chǎn zēnɡ zhí] appreciation of fixed assets 资金周转表 [zī jīn zhōu zhuǎn biǎo] working capital statement 资源 [zī yuán] resource 子女教育补助费 [zǐ nǚ jiào yù bǔ zhù fèi] education subsidy for dependents 总成本 [zǒnɡ chénɡ běn] total cost 总额 [zǒnɡ é] sum; total (amount) 总分类账 [zǒnɡ fēn lèi zhànɡ] general ledger 总公司账户 [zǒnɡ ɡōnɡ sī zhànɡ hù] head office account 总计 [zǒnɡ jì] grand total 总决算账户 [zǒnɡ jué suàn zhànɡ hù] final account 总收入 [zǒnɡ shōu rù] gross earning/income; gross/total income 总数 [zǒnɡ shù] sum; total (amount)总损益 [zǒnɡ sǔn yì] total of profit & loss 总账 [zǒnɡ zhànɡ] ledger 总资产 [zǒnɡ zī chǎn] total assets
accounting
❶accounting ❷ accountant;bookkeeper财务～ financial accounting/成本～ cost accounting/～报表accounting statement/～电算化accounting computerization/～年度accounting year/～师accountant/～事务所accounting firm
英汉词典共收录311570条英汉翻译词条，基本覆盖所有常用英文单词的例句及中文翻译，是不可多得的英语学习材料。