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一之利和amount of 1
一级股tier 1 equity capital
一级资tier 1 capital (一级资本是核心资本,包括股本金及已披露准备金,是衡量银行资本充足状况的指标)
一般物价水平调整历史成会计general price-level-adjusted historical cost accounting
一般物价水平重置成会计general price-level replacement cost accounting
一般资capital in general
三月期无金交割远期外汇合约three-month non-deliverable forwards
不动基金non expendable funds
不变资与可变资本之比proportion of constant to variable capital
不可规划成committed cost
不可避免的成inescapable costs
不断增加的资流动rising flows of capital
专项成分析special cost analysis
专项成调查special cost investigation
业主主权资statement of owners’equity
业主资owner's capital
业务成cost of activities
业务成corporate cost
《企业会计准则——基准则》Accounting Standard for Business Enterprises: General Standard
企业成cost in business
企业成business cost
企业的资帐户capital account of firm
企业退休人员基养老金basic pensions of enterprise retirees
休眠资dormant account
休闲成standby cost
优先股与股比率preferred stock ratio
优先股股preferred capital stock
优先股股preference capital stock
优先股股capital stock preferred
优先股赎回所得实收资paid-in capital from redemption of preferred stock
优先股赎回所得缴人资paid-in capital from redemption of preferred stock
优先股转换所得实收资paid-in capital from conversion of preferred stock
优先股转换所得缴人资paid-in capital from conversion of preferred stock
会消失的成avoidable cost
会计上的资accounting capital
会计基原理postulate of accounting
会计基原理accounting postulates
会计的基原理fundamentals of accounting
会计的基原理fundamental of accounting
借人资loan capital
借人资capital borrowed
借人资borrowed capital
借入资borrowed capital (loan capital)
借入资一公司债loan capital-debenture
借款费用资capitalization of borrowing cost
借记"超额资"帐户charges to "capital in excess" account
借记"超额资"帐户charge to "capital in excess" account
借贷成borrowing cost
借贷资interest-bearing capital
分成成活动contributing cost activities
分批成job order cost
分批成会计job order costing accounting
分批成会计job cost accounting
分批成凭单job cost voucher
分批成分类帐job cost ledger
分批成specific order cost system (job order cost system)
分批成job cost system (job order cost system; job lot method)
分批成job order sheet
分批成周期job order cost cycle
分批成job costing (job order costing)
分批成job order system
分批成job order cost method
分批成job cost method
分批成statement of order cost
分批成计算job order costing
分批成计算lot cost system
分批成计算lots cost system
分批成计算job costing (job order costing)
分批成计算法job method
分批成计算法batch costing
分担成split the cost
分拆资split capital
分拆资信托split-capital trust
分拆资投资split capital investment
分摊给各成项目apportioned to cost centres
分期付款销货成cost of installment sales
分步成process costing
分步成制度process, cost system (process method of cost finding)
分步成计算process costing
分步计算成process method of cost-finding
分步计算成process costing
分离后成after-separation costs
分类成制度classified cost system
分股后成cost after split-up
分部单位成departmental unit cost
分部成direct and indirect process costs
分部营业资departmental capital
分配共同成allocated corporate costs
分配的成allocated costs
列帐成基础cost basis of accounting
创业资venture capital pools (是加拿大政府为了解决中小企业起步期的资金需求而设立的创业资本库 (venture capital pools),是风险资本融资的一种形式)
创业资投资成本initial capital investment
创立成cost of floatation
初级成prime costs
初级成会计elementary costing accounting
合伙人贷款及资均足以或无力负担变现损失partner’s loan and capital accounts sufficient or insufficient to absorb realization losses
合伙人资余额有借有贷partners personally solvent;partners with debit and credit balances
合伙人资statement of partner’s capitals
合伙人资负担变现损失及其他合伙人借差不能补缴损失后变为借差partner with debit balance after loss realization and write-off of another partner's debit balance
合适的资价格appropriate price of capital
名义nominal principal
名义金额notional principal amount
名义股nominal share capital
名义股帐户nominal capital account
后生成after-cost
后续成指销售后仍须继续支付的费用after-cost
向海外资金开放国内资市场open up domestic capital markets to foreign inflows
备用股standby equity
位制bimetallic standard (即"金银复本位制")
位制bimetallism double standard system
位制度symmetallism
位制论者bimetallist
位币bimetallic money
检主义bimetallism
复制成cost of reproduction
复印exact duplicate
复印机成mimeograph cost
复式成multiple cost system
复式成计算multiple costing
外加成on cost (manufacturing expense, burden)
外汇卖出日记foreign exchange sales journal
外部成external costs
多保multiple break-even point
多层次资市场multilevel capital market
多层次资市场体系system of multilevel capital markets
多摊配的工厂间接费成over absorbed overheads cost
多摊配的成over absorbed cost
币汇率与美元挂钩link one's currencies to the dollar
经营low-budget operation
小额资small capital
小额资市场small capital market
市价成market-to-cost method
市场分配成distributed cost
市场经济基规则market fundamentalist
市场资主义market capitalism
市场资总值collective market cap
市场资总额market capitalization
accounting books
帐款贴现discounted accounts register
帐面实际recorded cost
帐面成book cost
开放国内资市场liberalize domestic capital markets
开放的资账户open capital account
开放资账户open the capital account
开放资账户liberalize the capital account
开放资账户free up the capital account
开采成cost of mining
意外事故的成费用accidental cost
与卖价差额的帐户margin account
与市价孰低cost or market whichever is lower (cost or/of market rule)
与市价孰低规则whichever is lower cost or market price
与市价的法则对毛利的影响effect of cost-or-market rule on gross margin
与市场孰低的原则rule of cost or market
与帐面价值之差异difference between cost and book value
与营业收入配合matching cost with revenue
中心factor
中心率法cost center rate method
主管cost account supervisor
之归纳cost absorption
交替损益cost tradeoff
-产量-利润图表cost-volume-profit graph
-产量-盈余关系cost-volume-profit relationship
价格cost rate
价格cost of price
会计industrial accounting (cost accounting)
会计cost accounting
会计计算期间cost accounting period
会计中心cost center accounts
《成会计准则说明》Statement of Cost Accounting Standards
会计分析cost accounting analysis
会计制度之设置installation of a cost system
会计原则cost accounting principle
会计员cost accountant
会计师协会Cost Accountant's Association
会计循环cost accounting cycle
会计标准委员会Cost Accounting Standards Board
会计的分步法process method of cost accounting
会计的发展development of cost accounting
会计的规章制度rules and regulations of cost accounting
会计程序cost accounting procedures
会计规程手册cost manual
会计部科,股cost accounting department
估价法valuation at cost
估算estimated expenditure
估算cost finding (costing)
估算estimate of expenditure
估算estimate of costs
估计中的改进曲线产量成倍,固定费下降原理估计的learning curve improvement curve in cost estimating
估计单cost estimate sheet
决定cost determination
决定帐面价格cost determines book valuation
分摊cost distribution
分摊cost sharing
分摊cost apportionments
分摊cost allocation (distribution)
分摊帐户cost applied account
分数cost fraction
分析cost breakdown
分析技术cost analysis technique
分析的时间模型分析法time-pattern analysis method of cost analysis
分析的查帐法inspection of accounts method of cost analysis
分类classification of costs
分配cost distribution
分配原则principle of allocation of cost
分配原则allocation of cost principle
分配的测定法survey method of cost allocation
利润率ratio of profit to cost
制度cost order
削减cost cutting
加利润合同cost plus contract
加固定手续费合同cost plus fixed fee contract
加成价格,成本加费用或利润价格cost -plus
加成合同straight cost-plus contract
加费用合同cost plus contract
协同效益cost synergy
单价cost unit price
及生产报告statement of cost and production
及费用分类一览表summary of cost and expense classifications
变动形态cost behavior
变动率variable rate of cost
变量cost variations
合同cost contracts
同值点使用期useful period of same value point at cost
同等差equal difference in cost
固定分析法fixed-cost approach
图表cost chart
cost-type
垫支贷款cost overrun loan
基础cost basis
基础定价法cost based pricing
基础计价法cost basis of accounting
处理cost approach
外加数mark on (up)
定率折旧depreciation-fixed percentage of cost
定率折旧法depreciation-fixed percentage of cost method
对证核实proof of cost
工程学cost engineering
工程师cost engineer
差异分析analysis of cost variances
factory ledger
帐户cost account
平价论theory of cost parity
式的cost-type
归属cost incidence
归纳cost finding (costing)
总分类帐cost ledger
意识cost conscious
或历史成本原则cost or historical cost principle
或市价cost or market
或市价孰低法低者为准lower of cost or market the lower-of-cost or market rule: cost or markets whichever is lower
或市价孰低法at the lower of cost or market
或较低原则cost or less principle
折耗cost depletion
择制cost for control
指数costing index number
指标cost indexes (indicators)
按收益分配allocation of cost to revenue
控制control of cost
控制数字cost control figure
推动型通货膨胀inflation of cost push
摊派cost apportionments
支出项目实体资产,非货币性流动资产cost outlay items physical assets; current non-monetary assets
收回期间period of cost recovery
收回法cost recovery method
效果cost effective
-效益分析cost-benefit analysis
数据cost data
-数量-利润分析generalization on cost-volume -profit analysis
数量图cost-volume diagram
日记帐cost journal
暗妈cost mark
有效期cost expiration
服务的损益cost service tradeoffs
期间cost period
条款cost clause
构成construction of cost
核算cost account
概念cost concepts
概念和标准委员会Committee on Cost Concepts and Standards
比率法现值指数discounted benefit/cost ratio method present value index
比较差comparative in cost
比较法cost comparison approach
水平cost level
水平线cost level
汇庙记录cost summarizing records
汇总表cost summary
汇集cost accumulation
cost method
流转cost flow
流量cost flow
流量与业务流量相配合matching cost flow and work flow
流量假定cost flow assumption
流量图cost flow diagram
流量观念之会计cost flow concept of accounting
测算cost estimation
消耗的衡量measurement of cost expirations
添加项cost additions
特性cost behavior
的制度与组织cost system and organization
的发生cost incurred
的固定部分fixed elements of cost
的基准cost standard
的技术分析engineering analysis of costs
的流动flow of costs
的流程flow of costs
目标cost objective
研究cost study
cost ticket
科目编码cost-code key
管理cost control
管理management through costs
管理control of cost
管理手册manual of cost control
累积cost accumulation
组合cost combination
结构cost structure
绝对差difference in absolute cost
绝对差absolute difference in cost
编码cost coding
节省cost saving
补偿cost reimbursement
补偿cost recovery
表列的图形表示tabular presentation of cost schedules
表列的图形表示cost schedules tabular presentation
要素cost elements
要素element of cost
要素elements of cost
要素cost element
规程cost order
警觉cost conscious
计算calculation of costs
计算costing
计算人cost man
计算分步法continuous process cost system
计算分类法class costing
计算基础costing basis
计算帐户cost calculation account
计算方式type of cost accounting
计算方法method of cost accounting
计算标准cost accounting standards
计算法method of costing
计算法cost approach
计算点costing point
计算的基础base of costing
计算程序costing procedure
计算程序cost keeping procedure
计算简易法cost accounts on general books
计算表cost statement
计算表cost calculation statement
计算表分析cost statement analysis
认定制cost identification system
记录cost record
记录cost keeping
证明certification of costs
转帐cost transfer
转移cost transfer
部门department of cost
配合收益的原则cost matching income principle
附加法cost plus method
附加百分法cost plus percentage method
降低cost reduction
降低计划cost reduction programs
降低额amount of cost reduction
预测forecasting of cost
预算计划cost budget plan
预算图表cost budget in diagrams
成品制造和销售成cost of goods manufactured and sold
成品生产成cost of goods manufactured
或有成contingent cost
或有损赠资contingent donated capital
持仓成cost of carry
持仓成carrying cost
指定制造成specification costs
指定的资subscriber capital
按产品类别的成计算lot costing
按实际成核算的制度historical cost accounting system
按实际成计算的报表historical-cost statements
按成与市价孰低估价valuation at the lower of cost or market
按成或市价估价valuation at cost or market
按成或市价估价法valuation at cost or market
按成计价valuation at cost
按成订值value at cost
按成进帐制cost basis of accounting
按类别的总成或总市价孰低lower of total cost or total market by group
按要素成计算by factor cost
按项目的成或市价孰低lower of cost or market by item
搁置资lock up capital
明显成explicit costs
最低成minimum cost
最低资要求minimum capital requirements
最佳资optimum capital
最初成first cost method
最后发票成last invoice cost method
最小成的投入组合least cost input combination
最小成网络流程问题minimal cost network flow problems
最小相当成least equivalent costs
最小等值成least equivalent costs
最终成last cost
最终进货成last invoice cost method
月末平均成month end average cost method
有关制定决策的成cost for decision making
有关成related cost
有关股relevant share capital
有否决权股voting equity share capital
有否决权资voting capital
有形成tangible costs
有形设备成tangible equipment cost
有成交的成核算successful-efforts costing
有选择地推动资项目改革push forward with selective capital account reforms
有限数额的成finite cost
有面值股par value capital stock
服务成分配表distributed statement of service cost
服务部门车间的连续分配法continued distribution of service department charges
服务部门与生产部门成的交互分配法service department cost distributions to producing and service departments on reciprocal basis
期初库存在产品成cost of beginning work in process inventory
期末库存在产品成cost of ending work in process inventory
标准分批成standard job cost sheet
标准单位成unit standard cost
标准成standard cost
标准成会计标准成本制度standard cost accounting standard cost system
标准成会计的单一计划single plan of standard cost accounting
标准成制度之基本特征basic features of a standard cost system
标准成standard cost sheet
标准成差异variation from standard cost
标准成差异standard costs variance
标准成the standard-cost method
标准成standard cost system
标准成结算standard clearing
标准成计算standard costing
标准戒制度standard cost system
标准材料成standard material cost
《汇票及票统一法公约》Convention on a Uniform Law for Bills of Exchange and Promissory Notes
清理成disposal cost
《独立审计准则》——基准则independent Auditing Standards: General Standard
理想银fiat silver standard
理论成标准theoretical cost standard
理财及管理成financing and administrative cost
理财成finance cost (financial cost)
生产中心成核算production center costing
生产人工成指制造费用的分配productive labor cost method
生产成factory cost (manufacturing cost, production cost, work cost)
.生产成cost of production
生产成中心production cost center
生产成分析analysis of production cost
生产成production order cost sheet
生产成提高cost push
生产成汇总表cost of production report
生产成statement of cost of production
生产成production cost sheet
生产成计算表statement of production cost
生产成通吿单production order cost sheet
生产成预算production cost budget
生产能力成productive capacity cost
生产能力成固定成本生产能量费用capacity expenses (or fixed expenses)
生产资或货品的producer's capital or goods
生产车间成producing department cost
生产部门成production department cost
生利的资quick capital
生活成不断上升rising costs of living
税收员核准的成数额证书allocatur
编定成scheduled cost
耗减成cost method of depletion
耗用成折旧cost of utilization
耗用成consumed cost
耗用材料成cost of raw materials used
《联合国国际汇票和国际票公约》Convention on International Bill of Exchange and International Promissory Note of the United Nations (简称"《国际汇票本票公约》")
调整后总成total adjusted cost
调整成adjusted cost basis
调配成menu cost
负债与资净值liabilities and net worth
负债对主权资比率负债总额:主权资本debt-to-equity ratio
负债对资净值比率liabilities to net-worth ratio
负债资net worth to debts ratio
负债资项目liabilities and capital item
负资亏损negative capital
送现成cost of remitting specie
适宜列为或收益的项目items applicable to principal (or to income)
选择性固定成discretionary fixed cost
逐步实现人民币资项目可兑换gradually achieve the RMB's convertibility under capital accounts
逐步成stepped cost
逐步放开资管制gradual dismantling of capital controls
递减成diminishing cost
递延成deferred cost
递延研究与发展成deferred research and development
通融资finance capital
通货膨胀与资预算inflation and capital budgeting
销售/咸sales-cost ratio
销售成cost sales
销售成selling cost
销售成cost of sales
销售成cost of goods gold (cost of merchandise sold)
销售成cost of sales account
销售成汇总表summary of cost of goods sold
销售成预算selling cost budget
销售损失成lost sales cost
销货成及营业费用对销货净额比率ratio of cost of sale and operating expenses to net sales
销货成换算为现金支出额conversion of cost of sales to cash disbursements
销货成预算cost of goods sold budget
销贷主要成prime cost of sales
鼓励私人资流动encourage private capital flows
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