English | Chinese |
A large check was paid into his account | 一张大金额支票解入他的账户 |
absorption account | 成本分摊账户 |
abstract account | 摘要账户 |
abstract of account | 对账表 |
accepted accounting principle | 公认会计原则 |
access to the licensee's plant and books of account | 技术许可证贸易转让方有权到技术引进方的工厂查看和查账 |
account balance | 账户余款 |
account books | 账本 |
account code | 账户号码 |
account executive | 服务业业务经理 |
account executive | 广告业务经理 |
account for the delay in delivery | 解释拖延交货原因 |
account note | 账本 |
account of | 入某人账户 |
account of business | 营业收支计算书 |
account of disbursement | 支岀账户 |
account of payment | 支岀账户 |
account of receipts and payments | 收支对照表 |
account rendered | 已开出但未付账单 |
account's classification code | 账目分类代码 |
account sales | 销售账单 |
account sales | 承销清单亦缩为 acc/s |
account sales | 销货报表 |
account title | 会计科目 (item) |
account to be credited | 应列贷方科目 (与应列借方科目(account to be debited) 相对) |
account to give | 支岀账目 (与收入账目(account to receive) 相对) |
accounting book 账单 | 账本 |
accounting book | 账本 |
accounting documents | 会计凭证 (voucher) |
accounting entry | 会计分类 |
accounting evidence | 会计证据 |
accounting for equity | 产权会计 |
accounting identity | 会计恒等 (equation) |
accounting machines | 会计机 (包括:现金出纳机 (cash register), 加算机 (adding machine), 打孔卡片机 (punched card machine)) |
accounting period | 核算期 |
accounting period | 会计财务报表期 |
accounting policies | 会计政策 |
accounting price | 会计价格 (指非市场价格) |
accounting process | 会计程序 |
accounting rate of interest | 核算利率 |
accounting report | 财务报表 |
accounting return on investment | 投资账面报酬 |
accounting routine | 会计程序 |
accounting system | 会计制度 (其准则包括会计科目、账本、 程序、报表等) |
accounting unit | 会计单位 (entity) |
accounting valuation | 会计估计 |
accrual basis of accounting | 权责发生制 (即应收应付制;与收付实现制 (cash basis of accounting) 相对) |
advance account | 垫款账户 (美国银行为进口商提供的一至三个月的资金融通) |
Any increase in the rate of freight is to be for buyer's account | 运费如有增加由买方承担 |
artificial accounting loss | 账面虚假亏损 |
assignable account | 可转让账户 |
assigned account | 指定账户 |
assigned account | 转让的账户 |
attached account | 查封账户 |
balance of account | 账目节余 |
balance of account | 账户余款 |
balance of mutual account | 交互账户差额 |
basic accounting | 基本核算 |
basis of accounting | 会计核算标准 (包括:现收现付会计制 (cash basis of accounting),权责发生会计制 (accrual basis of accounting)) |
bills receivable account | 应收票据账目 |
book account | 账面来往账户 |
book account | 账面借款项目 |
book of account | 账本 |
books of accounting | 会计记录 |
borrower's liabilities on account of guaranty | 担保债务 |
caption of account | 账户名称 |
charge account | 赊销记账 (与付现自运 (cash and cany) 相对) |
charge account | 赊销户头 |
check up account | 核査账目 |
Christmas club account | 无息定期存款户 (圣诞节取岀以购圣诞礼物) |
claim on account of fraud | 因欺诈而产生的诉权 |
clearance account | 结算账户 (两国间贸易协定规定采用记账结算 (settlement on account), 双方在对方指定银行开立的专用账户) |
close an account with a bank | 与一家银行结束账户 |
commercial account | 商务账目 |
conduct independent business accounting | 独立核算 |
consolidated profit and loss account | 综合损益表 |
contingency reserve account | 应急准备金账户 |
contra-account | 抵消账户 |
control account | 统驭账户 (为 general ledger 总分类账中的总账户,以反映辅助分类账 (subsidiary ledger) 中各明细账户的总额) |
controlling account | 统驭账户 (为 general ledger 总分类账中的总账户,以反映辅助分类账 (subsidiary ledger) 中各明细账户的总额) |
convention al accounting | 常规会计 |
conventional accounting | 常规会计 (与计算机会计 (computer-based accounting) 相对) |
co-owner account | 共同账户 |
cost accounting | 成本会计 (相当于管理会计 (managerial accounting)) |
credit account | 信用往来账户 |
credit account | 信用往来账目 |
credit account | 赊记账户 |
currency on account | 记账货币 |
current account | 活期往来账户 |
current account | 经常项目 (国际收支) |
current account deficit | 国际收支经常项目逆差 (与国际收支经常项目顺差(current account surplus) 相对) |
current account position | 国际收支经常项目状况 |
current accounting period | 中支付的费用 |
current accounting period | 中现金支岀 |
daily statement account | 每日对账单 |
dead account | 无法收回的账款 (bad debt) |
deficiency account statement | 清算亏损表 |
deficient account | 缺少量 |
delinquent account | 过期应收账款 |
departmental cost accounting | 部门成本会计 |
deposit account | 定期存款账户 |
deposit account | 提存账户亦缩为 D/A |
detail account | 详细账目 |
detailed account | 详细清单 |
difference account | 期货交易中经纪人给履约的客户的清单 (盈亏通知书) |
difference account | 差量账户 |
discretional account | 由经纪人全权处理的账户 |
discretionary account | 由经纪人全权处理的账户 |
distribution accounting | 分配核算 |
dividend bank account | 股息存款账户 |
EEC unit of account | 欧共体记账单位 |
enterprise accounting | 企业会计 (西方国家包括:财务会计 (financial accounting),管理会计 (management accounting),数据处理 (data processing), 内部审计 (internal auditing), 预算 (budgeting), 税务会计(tax accounting),财务分析 (financial accounting analysis), 中国包括:会计(accounting),财务分析 (financial analysis), 会计检查(accounting examination(check))) |
escrow account | 委托账户 |
European Unit of Account | 欧洲记账单位 (1975年创立,1979 年正式建立 "欧洲货币体系",并创立欧洲记账单位 ECU, 以取代 EUA) |
evidence account | 管制账户 |
fictitious account | 虚假账目 |
final account | 决策账户 |
financial accounting | 财务会计 (与管理会计) |
firm capital account | 公司资本账户 |
firsthand account | 第一手报导 |
for account of | 记入…之账户 |
for the account of the buyer | 由买方支付 |
general accounting | 一般统计 |
general accounting | 一般会计 |
General Accounting Office | 美国主计局 (比较: general accounting office 总会计室,总会计处) |
generally accepted accounting principles | 公认会计原则 (包括:一致性原则 (consistency principles)、对应性原则 (matching principles)、客观性原则(objectivity principles)、稳定性原则 (principles of conservation)、 充分性原则 (principles of full disclosure) 、重要性原则 (principles of materiality)) |
give a detailed account of an accident | 详细说明意外事故的情况 |
gold certificate account | 黄金券账户 |
half-yearly account | 半年期账 |
hold account | 持有账户 |
hold an account | 持有账户 |
human asset accounting | 人力资源会计 |
immovable account | 不动产账户 |
impersonal account | 对物账户 |
inaccurate account | 不准确的账户 |
inaccurate account | 有错误报告 |
inflation accounting | 货膨胀会计 |
installment account payable | 应付分期账款 (与应收分期账款(installment account receivable) 相对) |
Inter-American Accounting Association | 泛美会计协会 (缩为 AAA) |
inventory account | 库存账户 |
inventory accounting | 库存核算 |
landed account | 起货单 |
landed account | 栈单 |
landed account | 起货报告 |
ledger account | 总账账目 |
limit of overdrawn account | 透支账户限额 |
liquidated account | 已清偿账户 |
liquidation account | 清算账户 |
long account | 多头账 |
losses in account books | 账面亏损 |
make much account of goods quality | 非常重视货物品质 |
make out an account | 开列账户 |
margin al account | 边际账户 |
materials accounting | 材料核算 |
merchandise account | 商品账目 |
money account | 现金账户 |
monthly accounting | 月终结算 |
mutual current account | 相互来往账户 |
my account | 本公司账户亦缩为 m. acct. |
negotiable order of withdrawal account | 可开可转让支付命令的活期存款账户 |
negotiable order of withdrawal account | 可转让提款单账户 |
new account | 新账户 |
no account | 无往来账户 |
nostro account; our account | 与你方账户 |
official account | 正式决算书 |
official reserve account | 外汇储备账户 |
on account of our principals | 为我们委托人而作 |
on account of the purchase price | 在货款总额中 |
on open-account terms | 以记账方式交易 |
on one's own account and responsibility | 自负盈亏 |
open an account with a bank | 在一家银行开户 |
open an account with the Bank of China | 在中国银行开户 |
opening account | 期初账户 |
our account | 存放同业账户 |
outstanding account | 未清账户 |
overdraft on current account secured | 有抵押往来账户透支 (与没有抵押往来账户透支(overdraft on current account unsecured) 相对) |
overdrawing account | 透支账户 |
pay on account | 暂付 |
payment on account | 记账交易 |
payment on account | 分期摊还 |
payment on open account | 分期摊还 |
performance accounting | 经营实绩管理会计 |
period of accounting | 核算期 |
permanent account | 永久账户 (与暂记账户 (temporary account) 相对) |
pretax accounting income | 税前账面收入 |
principal account | 主要账目 |
property account | 财产账户 (指固定资产账户 (fixed assets account)) |
purchase goods for the account of Messrs. Black & Son Co. | 代布莱克父子公司购货 |
purchase on account | 赊购 |
rate of receiving account | 应收汇率 (与支付汇率,应付汇率(rate of giving account) 相对,指用间接报价 (indirect quotation) 表示汇率(rate of foreign exchange)) |
rate of receiving account | 收入汇率 |
real account | 实账户 (与虚账户 (nominal account) 相对) |
receipt and expenditure on capital account | 资本收支账户 |
redistribution account | 再分配账户 |
released bank account | 解冻的银行存款账户 |
reserve account | 准备账户 |
responsibility accounting | 责任会计 (指作业会计 (activity accounting)) |
revaluation account | 重新估价账户 |
revenue account | 收益帐 |
revenue accounting | 收入会计 |
running account | 交互计算 |
sale for account | 赊销 |
sales account | 销售账户 |
sales for account | 赊销 |
semiannual account | 半年期的账单 |
separate account | 专帐 |
settle ment of account | 账款结算 |
settled account | 已结清的账目 |
settlement of account | 账目清算 |
settlement of account by spot exchange | 现汇结算 |
settlement of account by transfer | 转账结算 |
settling account | 结算账目 |
short landing account | 短卸货物单 |
skeleton account | 账户简要账户 |
slip system of accounting | 传票式会计制 |
standard currency for accounting | 记账货币单位 |
standard currency for accounting | 记账标准货币 |
standardised accounting | 标准化会计 |
statement of final account | 会计决算表 |
Statement of Standard Accounting Practice | 标准会计惯例说明 |
Storage charges are to be for the seller's account | 贮藏费用由卖方承担 |
sundry person's account | 杂项人名账户 |
supplier's account | 供方账户 |
suspense payments account | 暂记付款账户 (与暂记收款账户(suspense receipts account) 相对) |
system of economic accounting of enterprise | 企业经济核算制 |
take an account of | 把…进行登账 |
take into account certainty, uncertainty and risk in planning of business management | 考虑企业管理规划中的确定情况、不确定情况及风险 |
take supply of goods into account | 考虑货源 |
tamper with account books | 窜改账册 |
tandem account | 串联账户 |
temporary account | 暂记账户 (指虚账户 (nominal account), 与永久账户 (permanent account) 相对) |
temporary proprietorship account | 暂记业主资本账户 |
The account was closed off | 账结清了 |
The additional charges are for the buyer's account | 附加费用由买方负担 |
The expenses are for the consigner's account | 费用由发货人支付 |
The freight is included in the account | 运费包括在账内 |
This long outstanding account must be settled without further delay | 不可再拖延 |
This long outstanding account must be settled without further delay | 这笔长期未清的账目必须偿付 |
time payment account | 分期定期付款账户 |
trade account | 商业账户 |
trade account payable | 应付贸易账款 (与应收贸易账款(trade account receivable) 相对) |
transfer account | 转账账户 |
transfer account | 转让账户 |
transfer accounting | 转账会计 |
transfer of account | 账户让渡 |
transferable account | 可拨转账户 |
treasury account | 国库会计 |
unbalanced account | 未结清账户 |
uncollectible account | 坏账 (指呆账) |
uncollectible account | 无法收回的账款 (bad debt) |
underwriting account | 保险账户目 |
unilateral account | 单边账户 |
Unless otherwise specified, all banking charges outside China are for the buyer's account | 除非另有规定,中国境外的一切银行费用由买方负担 |
unliquidated account | 未清账目 (款) |
unpaid account | 未付账款 |
unsecured account | 无担保账款 |
valuation account | 估价账目 (户) |
value in account | 账目价款 |
variance account | 差异账目 |
vendee's account | 买主账户 |
verification of account | 账目核査 |
vostro account | 你方账户 (与我方账户 (nostro account) 相对) |
We have credited this amount to your account | 我们已按此金额记入你们的贷方 |
We're not able to offer on account of your omission to indicate the necessary particulars | 我方无法报盘 |
We're not able to offer on account of your omission to indicate the necessary particulars | 由于你方未指明必要的细节 |
We're not in a position to accept fresh orders on account of heavy commitments | 因售货太多,我方不能承接新的定单 |
World Bank's social accounting matrixes | 世界银行社会核算矩阵 |
year of account | 结算年度 |
year-end settlement of account | 年终账目结算 |