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一次摊once-for-all method of amortization
一般管理费和售费用general administrative and selling expense
不保兑不可撤信用证unconfirmed irrevocable letter of credit
不保兑不可撤信用证unconfirmed irrevocable credit
不可撤保兑信用证irrevocable and confirmed credit
不可撤委托firm order
不可撤授信承诺irrevocable credit commitments
不可撤无追索权信用证irrevocable without recourse L/C
不可撤跟单信用证irrevocable letter of credit with documents attached
不可撤银行承兑信用证irrevocable banker's acceptance L/C
不可注的租赁non-cancellable lease
不能抵的赤字uncovered deficit
不能收回帐款的冲writing off uncollectible accounts
不能注的保险单non-cancellable policy
专利权减准备reserve for expiration of patents
两相抵quits
中间人证券finder
主力承bulge bracket
主承underwriting manager
主承lead underwriter
二次分secondary distribution
互相冲帐户mutually offsetting entry
互相同意注条款mutual cancellation
产品售的制造成本manufacturing cost of goods sold
合作社supply and marketing cooperatives
offer for sale
《保险商品售前程序作业准则》Regulations Governing Pre-sale Procedures for Insurance Products
借方对contra debit
借款折价摊amortization of discount on borrowings
借款溢价摊amortization of premium on borrowings
借款的未摊发行费用unamortized issuance cost of borrowing
债券售所筹资金proceeds of the bond sale
债券发行费用摊amortization of debenture issue expenses
债券承bond underwriting
债券承bond underwriter
债券折价之摊amortization of bond discount
债券摊bond amortization
债券溢额摊amortization of bond premium
债务摊amortization of debt
债权的抵offsetting of claims
债票折扣之摊bond discount amortization
债票溢价之摊bond premium amortization
blow-off volume
偿还指偿还长期票据及偿券负债而言,抵票据的redemption
全数包fully underwritten
全数包bought deal (指承销商 (underwriter)或牵头承销商 (lead manager) 承诺将拟发行的证券全数买下来)
全球营宣传活动global marketing campaign
全部所有之或部分所有之子公司Sales by wholly-owned or partially-owned subsidiary
全额成交否则撤委托fill-or-kill order
公债承underwriting of government bonds
公债摊amortization of government bond
公司债券发行费摊amortization of bond issue expense
公司债券折价摊amortization of bond discount
公司债券溢价摊amortization of bond premium
公司间账项抵inter-company elimination
contra entry
reverse an entry
abatement
干预sterilized intervention
或冲正记载reverse entry
措施sterilization operation
金额amount written off
错误offsetting errors
货与资产现值比率ratio of net sales to current assets
净益与货净额之比net income to net sales
费用distribution cost
分包sub-underwriter
分期售的资金流通financing of installment sales
分期货的应收帐款accounts receivable from installment sales
分期付价售契约installment contracts
分期付款installment sales
分期付款售保险installment sale insurance
分期付款售客户installment customers
分期付款售损益profit or loss on installment sales
分期付款售法installment sale method
分期付款售融资financing of installment sales
分期付款货之特质distinguishing features of installment sales
分期付款货成本cost of installment sales
分期付款货收人installment sales revenue
分期付款货毛利之列计gross margin recognition on installment sales
分期付款货法instalment plan (system)
分期付款赊账户installment account
分期分批installment sales
分期摊系数amortization factor
分离点售价值法sales value of split-off method
crossed out
利润对售净额百分比ratio of profit to net sales
制成品售收入sales of finished goods
制造与售总成本cost to make and sell
制造及售成本表statement of cost to manufacture and cost of goods sold
副主承co-lead manager
副产品by-product sales
副产品售成本cost of by-product sales
副承co-manager
指股份及债券的发行underwriting
承担净值net underwriting commitment
协议承negotiated underwriting
参与承participating underwriter
参与经纪经participation broker-dealer
合同sale on approval a/c
营业执照revoke license
资格令disqualification order
呆帐注bad debts write-offs (written off)
呆帐直接帐法direct write-off method for uncollectibles
商品售帐merchandise book
商品产品售收入sale revenue from merchandise products
商品房购合同contract for the sales of commercial housing
合伙企业的商品购帐户merchandise co a/c
商誉价值摊goodwill amortization
在交易所sale at an exchange
坏账冲bad debt write-off
坏账直接注direct write-off method for uncollectibles
坏账直接注direct write-off method for bad debts
坏账间接转indirect write-off method for uncollectibles
坏账间接转indirect write-off method for bad debts
垫付寄人款due from consignor
复写式现金货传票duplicate cash-sales slip
复利摊compound-interest method (of amortization)
外汇倾foreign exchange dumping
多栏式货簿columnar sales day book
存货与售比率inventory-sales ratio
定期注periodic write-off
定期注periodic write-off
定约销货contract sales
实得摊effective-yield amortization
实报实on a cost incurred basis
实报实cost -plus
客户保证金对账户client offset claim account
consignment-out (outward)
人之记录consignor's records
人存货consignor's inventory
利润列计reporting consignment profit
consignment-out (outward)
consignment goods
consigned goods (consignment goods)
品销售额consignment sales
记录consignment records
货物保险consignment stock insurance
尽力而为承best-efforts underwriting
尽力而为承best efforts underwriting
市场与售预测market and sales forecasting
市场和售潜力market and sales potential
市场和营系统market and marketing system
市场营溢价marketing premium
帐面摊book amortization
庄家之经交易jobbing transaction
应付寄人款payable to consignor
应付寄帐款due to consignor
应收售合同款sales contract receivable
应收售款帐户account of credit sales
应收售款收款天数number of days sales in receivables
应收货款accounts receivable-customers
应收分期收款货款accounts receivable from installment sales
应收到期试货款account due on sale on approval
overhead
强行推selling away
存货stock-in-trade
待核基建支出unappropriated capital expenditures
待核基建支出construction expenditures to be written-off against profits etc.
循环承融资便利revolving underwriting facility
售额gross sales
总开the overhead
总摊gross amortization charges
成品制造和售成本cost of goods manufactured and sold
截止目前为止的摊amortization to date
房屋售价格指数price index of real estate sales
房屋售增幅下滑drop in property sales growth
房屋figures for units of housing sold
成品finished goods on consignment
扣除利息、所得税、折旧、摊及重组成本前收益earnings before interest, income tax, depreciation,amortization and restructuring costs
扣除利息、折旧及摊前收益earnings before interest, depreciation and amortization
扣除利息、税项、折旧及摊前收益earnings before interest, tax, depreciation and amortization
扣除利息、税项、折旧、摊及租赁成本前收益earnings before interest, tax, depreciation, amortization and rent cost
扣除利息、税项、折旧、摊及重组成本前收益earnings before interest, tax, depreciation,amortization and restructuring costs
扣除利息、税项、摊及例外项目费用前收益earnings before interest, tax, amortization and exceptional items
批发承wholesaling underwriter
underwrite
consignment-in (inward)
业绩underwriting result
人之记帐consignee's entries
人的权利或义务rights or duties of the consigned
人预付款advances from consignees
介绍费overriding commission
代理人underwriting agent
价差underwriting spread
佣金underwriting commission
公司underwriting company
办法underwriting system
功能underwriting function
协议underwriting agreement
合同underwriting contract
goods-in consignments (consignments-in)
consignment-in (inward)
consigned goods (consignment goods)
品分类帐consignment inward ledger
品销售consignment sales
商价差underwriter's spread
商保有额underwriter's retention
商合同underwriter's contract
商折扣underwriter's discount
商让利dealer concession
underwriting group
团协议selling group agreement
团队selling group
帐户于资产负债表上之表现consignment in accounts in the balance sheet
成员underwriting member
成本underwriting cost
承诺underwriting commitment
清单account sales
清单account of sales
留成underwriting recapture
竞标competitive bid underwriting
经纪人underwriting brokers
联营underwriting pool
融资便利underwriting facilities
补偿underwriting allowance
调査underwriting investigation
账户underwriting account
货物帐簿account sales book
货物总帐account sales ledger
辛迪加underwriting syndicate
限额underwriting limit
集团underwriting syndicate
风险underwriting risk
把出口售金额记入总帐post up export sales
投机性speculative selling
投资有价证券售损益loss and gain on disposal of invested securities
投资证券售额sales of investment securities
旅费的申请travel claim
counter balance
set-off
set off
writing-off
standing-off
cancel (write off)
之误差offsetting errors
商誉negative good will
elimination ledger
帐户offset account
性关税countervailing duties
性误差counter-balancing error
性错误compensatory error
set-off right
误差offset error
金额amount of the offset
持有售保险许可证的人士agent
货收入净额百分比估计percentage of net sales
按揭mortgage sale
控制售成本marketing cost control
控制产品售成本marketing cost control by product
控制地区售成本marketing cost control by territory
控制部门售成本marketing cost control by division
人员费用sales force expenses
及收帐成本marketing cost
saleman
成本promotional cost
成本的分摊distribution cost allocation
成本预算distribution cost budget
抵押贷款的中间人ex-mortgage broker
费用distribution expense (cost)
费用distribution cost
amortization (在一段期间内分期偿还债务)
一年元法dollar year
明细表schedule of amortization
期限period of amortization
amortization table
amortization schedule
amortization charge
费用净额net amortization charge
前有效委托good-till-cancelled order
认可资格de-authorization
支持费用报support cost reimbursement
收入抵帐户contra-revenue account
收取委托售款advances on consignment
暂时吊牌照suspension of licence
有价证券售损失loss on sale of securities
有价证券售损失帐户loss on the sale of securities a/c
有奖premium sale
寄销货物的退回returns of unsold consigned
未冲uncountable infinite
未摊债务或债券折价unamortized debt or bond discount
未摊折让unamortized discount
未清寄open consignment account
未清寄账户open consignment account
未经注的废弃财产abandoned property not charged-off
次贷冲subprime write-off
溢价的摊amortization of premium
牵头承lead underwriter
特价品售政策损失loss leader selling policy
现有房屋existing home sales
现金售票cash ticket
现金售簿cash sales book
现金加畅证券对流动负债比率ratio of cash plus marketable securities to current liabilities
用保兑的不能撤的信用证支付payment by confirmed and irrevocable L/C
电子营electronic marketing
blowout
active demand
确定售契约不可取消之销售合同firm sale contract
确定分期付款的货毛利gross margin recognition on installment sales
票据经paper dealer
紧急推emergency amortization
累计摊accumulated amortization
红利selling dividend
网上on-line sales
职工人均售量sales per employee
联席主承co-lead manager
股价与售额比率price-to-sales ratio
股份注所得实收资本paid-in capital from retirement of stock
股利撤rescission of dividends
股票国际international share offering
股票承underwriting of shares
股票推share pushing
股票注stock cancellation
股票注股份cancellation of stock
股票适性比率stock marketability ratio
肯定承诺包发行firm commitment underwriting
获利能力与profitability in relation to sales
网络marketing networks
队伍agency force
营业利益对售额百分比ratio of operating profit
设备售损益gain or loss on sale of equipment
证券售集团seller's syndicate
证券分包subunderwriter
证券包合同underwriting contract
证券包合约underwriting contract
证券包investment banker (security underwriter)
证券承underwriting of securities
证券承协议securities underwriting agreement
证券承securities underwriter
证券承银团securities underwriting syndicate
证券经经纪印花税jobber stamp duty
负债抵帐户contra-liability account
负债抵账户contra-liabilities account
负债摊amortization of liabilities
账款抵offset against accounts
之部指损益表中的一部trading section
债务人trade debtors
债权人trade creditors
购入债券溢价之摊amortization of premium on bonds purchased
贴水摊amortization of discount
贷方对contra credit
贷款loan selling
费用与货之比ratio of expenses to sales
费用抵帐户expense contra account
资产sales of asset
资产售利润profit from sale of property
资产对科目contra-asset account
资产抵offset against assets
资产摊管理control of assets amortization
资本租赁之摊amortizing the capital lease
资本资产售利润profit on sale of capital assets
客户charge customer
转帐冲证明凭单transfer and counter warrant
成本会计distribution cost accounting
退货及售折让日记帐sales returns and allowances journal
选择性售方式selective marketing basis
递延寄费用deferred consignment expense
通知撤withdrawal by notice
配售承placing underwriter
去坏帐bad debts write-offs (written off)
销货sales
sales
销货sales of merchandise
销货sale
损失loss in sale
售一空out of the window
售与净值的比率sales to net worth ratio
售与固定资产的比率sales to fixed assets ratio
售中的发行on-the-run issue
售价值法sale value method
售佣金selling expenses
售净利net profit on sales (net trading profit)
售利润selling concession
售助理sales assistant
售协议书selling agreement
售及行政开支selling, general & administrative expenses
售和管理sales and administrative expenses
售/咸本比sales-cost ratio
售回报率return on sales
售基础指营业收入的实现而言sales basis of revenue realization
售定单sales order
售客户分类帐debtors-ledger
售客户分类帐receivable ledger
售客户分类帐customer ledger accounts
售客户分类帐sales ledger
售客户结单customer’s statement
售平淡lackluster sales
售总额gross sales
售成本cost sales
售成本selling cost
售成本cost of sales
售成本cost of goods gold (cost of merchandise sold)
售成本帐cost of sales account
售成本汇总表summary of cost of goods sold
售成本预算selling cost budget
售折让selling concession (在售出股票或投资者指派基准上,支付给承销团成员的总差额的其中一部分。销售特许佣金是激励销售的方法之一)
售损失成本lost sales cost
售损益sales profit and loss
售损益sale profit and loss
售收人sales revenue
售收益sale receipts
售政策sales policy
售毛利gross trading profit
售毛利gross profit on sales (gross trading profit)
售点终端point of sales
售的毛收入gross income from sales
售的进货purchase of merchandise
售盈亏分析图保本图sales break-even chart
售筹资sales financing
售管理费用分析表analysis sheet of selling and administrative expenses
售簿sales book (sales register)
售能力placing power
售要约selling offer
售费用sales load
售费用sales charge
售资助sales financing
售退回报告单returned sales report
售部薪金及杂费sales management salaries and expenses
售额sales volume
售额与现金流比率sales to cash flow ratio
write off
cross off accounts
cancel a debt
毁证明书cremation certificate
write-off
货与寄销的区别sale and consignment distinguished
货与应收帐款的比率sales to receivable ratio
货之抵销项目deduction from sales
货以后年度控制成数变动change during year subsequent to year of sale
货佣金sales commissions
货债务力trade debtors
货净利net trading profit (net profit on sales)
货减项扣除额sales deductions
货分配sales distribution
货发票sales tickets (ship)
货回扣及折旧sales rebates and allowance
货坏帐调整sales uncollectible accounts adjustment
货定单汇总表summary of customer’s orders
货客户trade debtors
货客户余额表schedule of customers' balances in sales ledger
货客户余额表schedule of creditors' balances in purchase ledger
货客户总帐sold ledger
货帐account sales
货帐account of sales
货帐目account of goods sold
货年度控制权变动change during year merchandise was sold
货成本及营业费用对销货净额比率ratio of cost of sale and operating expenses to net sales
货成本换算为现金支出额conversion of cost of sales to cash disbursements
货成本预算cost of goods sold budget
货手续费sales commissions
货折扣discount granted
货报酬率净利÷销售额rate of return on sales
货收入sale revenue
货日记帐sales journal (sales day-book)
货日记帐簿sales daybook
货毛利gross margin profit; price margin
货毛利变动计算表statement accounting for variation in gross profit
货现金sale dollar
货登记簿sales register
货盈利margin
货表trading statement
货谭回通知单returns sales memo
货运费transportation-out
货运费freight-out (carriage outward delivery expense)
货退回与销货总额之比ratio of returns to gross sales
货退回帐户returned sales account
货退回的现金折扣discount on returned sales
货部房租rent of sales office
货额百分数法percentage-of-sales method
贷主要成本prime cost of sales
sales of merchandise
sales
sale
销员旅费及交际费salesmen's traveling and entertainment expenses
销员薪金及佣金salesmen's salaries and commission
除债务准备extinguishment reserve
除法摊提的方法writing-off process
项增值税output VAT
长期投资折价摊amortization of discount on long-term investment
长期投资折价的摊amortization of discount on long-term investments
长期投资溢价摊amortization of premium on long-term investment
长期投资溢价的摊amortization of premium on long-term investments
附加价值对售额百分比ratio of value added to sales
sale on open bok account
credit sales
sales on account
credit sale
非全额成交即撤委托fill-or-kill (这是一种有条件的证券买卖委托。指当订单到达交易厅时,必须按现价或特定价格即时全额买进或卖出,若不成交则立即撤销委托。此种订单通常是在投资者希望以特定价位买人一大笔特定的股票时使用)
非冲干预non-sterilized intervention
非足额即撤委托fill-or-kill order (指当订单到达交易厅时,必须随时按现价或其特定价格即时买卖的委托单,若不成交则立即失效注销。此种订单常用于客户想要以某一特定价格买人一大笔特定的股票时使用)
非适证券non-marketable securities
顾客偿还部分帐款的货折扣sales discounts on customers partial payments
预付推员款advances made to salesmen
预取货款advance from customers
预计售利润estimated profit from sales
预计售损失商品存货估价以市价为准作为商品存货的估价科目estimated loss from sales estimated loss from sales valuation of merchandise inventory
sale on open book account
sale on open account
顾客帐户credit sale account
首席营chief marketing officer
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