Chinese | English |
一次摊销法 | once-for-all method of amortization |
一般管理费和销售费用 | general administrative and selling expense |
不保兑不可撤销信用证 | unconfirmed irrevocable letter of credit |
不保兑不可撤销信用证 | unconfirmed irrevocable credit |
不可撤销保兑信用证 | irrevocable and confirmed credit |
不可撤销委托 | firm order |
不可撤销授信承诺 | irrevocable credit commitments |
不可撤销无追索权信用证 | irrevocable without recourse L/C |
不可撤销跟单信用证 | irrevocable letter of credit with documents attached |
不可撤销银行承兑信用证 | irrevocable banker's acceptance L/C |
不可注销的租赁 | non-cancellable lease |
不能抵销的赤字 | uncovered deficit |
不能收回帐款的冲销 | writing off uncollectible accounts |
不能注销的保险单 | non-cancellable policy |
专利权销减准备 | reserve for expiration of patents |
两相抵销的 | quits |
中间人证券承销商 | finder |
主力承销商 | bulge bracket |
主承销商 | underwriting manager |
主承销商 | lead underwriter |
二次分销 | secondary distribution |
互相冲销帐户 | mutually offsetting entry |
互相同意注销条款 | mutual cancellation |
产品销售的制造成本 | manufacturing cost of goods sold |
供销合作社 | supply and marketing cooperatives |
供销售 | offer for sale |
《保险商品销售前程序作业准则》 | Regulations Governing Pre-sale Procedures for Insurance Products |
借方对销 | contra debit |
借款折价摊销 | amortization of discount on borrowings |
借款溢价摊销 | amortization of premium on borrowings |
借款的未摊销发行费用 | unamortized issuance cost of borrowing |
债券销售所筹资金 | proceeds of the bond sale |
债券发行费用摊销 | amortization of debenture issue expenses |
债券承销 | bond underwriting |
债券承销人 | bond underwriter |
债券折价之摊销 | amortization of bond discount |
债券摊销 | bond amortization |
债券溢额摊销 | amortization of bond premium |
债务摊销 | amortization of debt |
债权的抵销 | offsetting of claims |
债票折扣之摊销 | bond discount amortization |
债票溢价之摊销 | bond premium amortization |
倾销量 | blow-off volume |
偿还指偿还长期票据及偿券负债而言,抵销票据的 | redemption |
全数包销 | fully underwritten |
全数包销 | 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) |
全球营销宣传活动 | global marketing campaign |
全部所有之或部分所有之子公司销货 | Sales by wholly-owned or partially-owned subsidiary |
全额成交否则撤销委托 | fill-or-kill order |
公债承销 | underwriting of government bonds |
公债摊销 | amortization of government bond |
公司债券发行费摊销 | amortization of bond issue expense |
公司债券折价摊销 | amortization of bond discount |
公司债券溢价摊销 | amortization of bond premium |
公司间账项抵销 | inter-company elimination |
冲销 | contra entry |
冲销 | reverse an entry |
冲销 | abatement |
冲销干预 | sterilized intervention |
冲销或冲正记载 | reverse entry |
冲销措施 | sterilization operation |
冲销金额 | amount written off |
冲销错误 | offsetting errors |
净销货与资产现值比率 | ratio of net sales to current assets |
净益与销货净额之比 | net income to net sales |
分销费用 | distribution cost |
分包销商 | sub-underwriter |
分期销售的资金流通 | financing of installment sales |
分期销货的应收帐款 | accounts receivable from installment sales |
分期付价销售契约 | installment contracts |
分期付款销售 | installment sales |
分期付款销售保险 | installment sale insurance |
分期付款销售客户 | installment customers |
分期付款销售损益 | profit or loss on installment sales |
分期付款销售法 | installment sale method |
分期付款销售融资 | financing of installment sales |
分期付款销货之特质 | distinguishing features of installment sales |
分期付款销货成本 | cost of installment sales |
分期付款销货收人 | installment sales revenue |
分期付款销货毛利之列计 | gross margin recognition on installment sales |
分期付款销货法 | instalment plan (system) |
分期付款赊销账户 | installment account |
分期分批销售 | installment sales |
分期摊销系数 | amortization factor |
分离点销售价值法 | sales value of split-off method |
划销 | crossed out |
利润对销售净额百分比 | ratio of profit to net sales |
制成品销售收入 | sales of finished goods |
制造与销售总成本 | cost to make and sell |
制造及销售成本表 | statement of cost to manufacture and cost of goods sold |
副主承销 | co-lead manager |
副产品销售 | by-product sales |
副产品销售成本 | cost of by-product sales |
副承销商 | co-manager |
包销指股份及债券的发行 | underwriting |
包销承担净值 | net underwriting commitment |
协议承销 | negotiated underwriting |
参与承销商 | participating underwriter |
参与经纪经销商 | participation broker-dealer |
合同销售 | sale on approval a/c |
吊销营业执照 | revoke license |
吊销资格令 | disqualification order |
呆帐注销 | bad debts write-offs (written off) |
呆帐直接销帐法 | direct write-off method for uncollectibles |
商品销售帐 | merchandise book |
商品产品销售收入 | sale revenue from merchandise products |
商品房购销合同 | contract for the sales of commercial housing |
合伙企业的商品购销帐户 | merchandise co a/c |
商誉价值摊销 | goodwill amortization |
在交易所销售 | sale at an exchange |
坏账冲销 | bad debt write-off |
坏账直接注销法 | direct write-off method for uncollectibles |
坏账直接注销法 | direct write-off method for bad debts |
坏账间接转销法 | indirect write-off method for uncollectibles |
坏账间接转销法 | indirect write-off method for bad debts |
垫付寄销人款 | due from consignor |
复写式现金销货传票 | duplicate cash-sales slip |
复利摊销法 | compound-interest method (of amortization) |
外汇倾销 | foreign exchange dumping |
多栏式销货簿 | columnar sales day book |
存货与销售比率 | inventory-sales ratio |
定期注销 | periodic write-off |
定期注销数 | periodic write-off |
定约销售销货 | contract sales |
实得摊销 | effective-yield amortization |
实报实销 | on a cost incurred basis |
实报实销 | cost -plus |
客户保证金对销账户 | client offset claim account |
寄销 | consignment-out (outward) |
寄销人之记录 | consignor's records |
寄销人存货 | consignor's inventory |
寄销利润列计 | reporting consignment profit |
寄销品 | consignment-out (outward) |
寄销品 | consignment goods |
寄销品 | consigned goods (consignment goods) |
寄销品销售额 | consignment sales |
寄销记录 | consignment records |
寄销货物保险 | consignment stock insurance |
尽力而为承销 | best-efforts underwriting |
尽力而为承销 | best efforts underwriting |
市场与销售预测 | market and sales forecasting |
市场和销售潜力 | market and sales potential |
市场和营销系统 | market and marketing system |
市场营销溢价 | marketing premium |
帐面摊销 | book amortization |
庄家之经销交易 | jobbing transaction |
应付寄销人款 | payable to consignor |
应付寄销帐款 | due to consignor |
应收销售合同款 | sales contract receivable |
应收销售款帐户 | account of credit sales |
应收销售款收款天数 | number of days sales in receivables |
应收销货款 | accounts receivable-customers |
应收分期收款销货款 | accounts receivable from installment sales |
应收到期试销货款 | account due on sale on approval |
开销 | overhead |
强行推销 | selling away |
待销存货 | stock-in-trade |
待核销基建支出 | unappropriated capital expenditures |
待核销基建支出 | construction expenditures to be written-off against profits etc. |
循环承销融资便利 | revolving underwriting facility |
总销售额 | gross sales |
总开销 | the overhead |
总摊销费 | gross amortization charges |
成品制造和销售成本 | cost of goods manufactured and sold |
截止目前为止的摊销 | amortization to date |
房屋销售价格指数 | price index of real estate sales |
房屋销售增幅下滑 | drop in property sales growth |
房屋销量 | figures for units of housing sold |
托销成品 | finished goods on consignment |
扣除利息、所得税、折旧、摊销及重组成本前收益 | earnings before interest, income tax, depreciation,amortization and restructuring costs |
扣除利息、折旧及摊销前收益 | earnings before interest, depreciation and amortization |
扣除利息、税项、折旧及摊销前收益 | earnings before interest, tax, depreciation and amortization |
扣除利息、税项、折旧、摊销及租赁成本前收益 | earnings before interest, tax, depreciation, amortization and rent cost |
扣除利息、税项、折旧、摊销及重组成本前收益 | earnings before interest, tax, depreciation,amortization and restructuring costs |
扣除利息、税项、摊销及例外项目费用前收益 | earnings before interest, tax, amortization and exceptional items |
批发承销商 | wholesaling underwriter |
承销 | underwrite |
承销 | consignment-in (inward) |
承销业绩 | underwriting result |
承销人之记帐 | consignee's entries |
承销人的权利或义务 | rights or duties of the consigned |
承销人预付款 | advances from consignees |
承销介绍费 | overriding commission |
承销代理人 | underwriting agent |
承销价差 | underwriting spread |
承销佣金 | underwriting commission |
承销公司 | underwriting company |
承销办法 | underwriting system |
承销功能 | underwriting function |
承销协议 | underwriting agreement |
承销合同 | underwriting contract |
承销品 | goods-in consignments (consignments-in) |
承销品 | consignment-in (inward) |
承销品 | consigned goods (consignment goods) |
承销品分类帐 | consignment inward ledger |
承销品销售 | consignment sales |
承销商价差 | underwriter's spread |
承销商保有额 | underwriter's retention |
承销商合同 | underwriter's contract |
承销商折扣 | underwriter's discount |
承销商让利 | dealer concession |
承销团 | underwriting group |
承销团协议 | selling group agreement |
承销团队 | selling group |
承销帐户于资产负债表上之表现 | consignment in accounts in the balance sheet |
承销成员 | underwriting member |
承销成本 | underwriting cost |
承销承诺 | underwriting commitment |
承销清单 | account sales |
承销清单 | account of sales |
承销留成 | underwriting recapture |
承销竞标 | competitive bid underwriting |
承销经纪人 | underwriting brokers |
承销联营 | underwriting pool |
承销融资便利 | underwriting facilities |
承销补偿 | underwriting allowance |
承销调査 | underwriting investigation |
承销账户 | underwriting account |
承销货物帐簿 | account sales book |
承销货物总帐 | account sales ledger |
承销辛迪加 | underwriting syndicate |
承销限额 | underwriting limit |
承销集团 | underwriting syndicate |
承销风险 | underwriting risk |
把出口销售金额记入总帐 | post up export sales |
投机性销售 | speculative selling |
投资有价证券销售损益 | loss and gain on disposal of invested securities |
投资证券销售额 | sales of investment securities |
报销旅费的申请 | travel claim |
抵销 | counter balance |
抵销 | set-off |
抵销 | set off |
抵销 | writing-off |
抵销 | standing-off |
抵销 | cancel (write off) |
抵销之误差 | offsetting errors |
抵销商誉 | negative good will |
抵销帐 | elimination ledger |
抵销帐户 | offset account |
抵销性关税 | countervailing duties |
抵销性误差 | counter-balancing error |
抵销性错误 | compensatory error |
抵销权 | set-off right |
抵销误差 | offset error |
抵销金额 | amount of the offset |
持有销售保险许可证的人士 | agent |
按销货收入净额百分比估计 | percentage of net sales |
按揭销货 | mortgage sale |
控制销售成本 | marketing cost control |
控制产品销售成本 | marketing cost control by product |
控制地区销售成本 | marketing cost control by territory |
控制部门销售成本 | marketing cost control by division |
推销人员费用 | sales force expenses |
推销及收帐成本 | marketing cost |
推销员 | saleman |
推销成本 | promotional cost |
推销成本的分摊 | distribution cost allocation |
推销成本预算 | distribution cost budget |
推销抵押贷款的中间人 | ex-mortgage broker |
推销费用 | distribution expense (cost) |
推销费用 | distribution cost |
摊销 | amortization (在一段期间内分期偿还债务) |
摊销一年元法 | dollar year |
摊销明细表 | schedule of amortization |
摊销期限 | period of amortization |
摊销表 | amortization table |
摊销表 | amortization schedule |
摊销费 | amortization charge |
摊销费用净额 | net amortization charge |
撤销前有效委托 | good-till-cancelled order |
撤销认可资格 | de-authorization |
支持费用报销 | support cost reimbursement |
收入抵销帐户 | contra-revenue account |
收取委托销售款 | advances on consignment |
暂时吊销牌照 | suspension of licence |
有价证券销售损失 | loss on sale of securities |
有价证券销售损失帐户 | loss on the sale of securities a/c |
有奖销售 | premium sale |
未销寄销货物的退回 | returns of unsold consigned |
未冲销的 | uncountable infinite |
未摊销债务或债券折价 | unamortized debt or bond discount |
未摊销折让 | unamortized discount |
未清寄销帐 | open consignment account |
未清寄销账户 | open consignment account |
未经注销的废弃财产 | abandoned property not charged-off |
次贷冲销 | subprime write-off |
溢价的摊销 | amortization of premium |
牵头承销商 | lead underwriter |
特价品销售政策损失 | loss leader selling policy |
现有房屋销售 | existing home sales |
现金销售票 | cash ticket |
现金销售簿 | cash sales book |
现金加畅销证券对流动负债比率 | ratio of cash plus marketable securities to current liabilities |
用保兑的不能撤销的信用证支付 | payment by confirmed and irrevocable L/C |
电子营销 | electronic marketing |
畅销 | blowout |
畅销 | active demand |
确定销售契约不可取消之销售合同 | firm sale contract |
确定分期付款的销货毛利 | gross margin recognition on installment sales |
票据经销商 | paper dealer |
紧急推销 | emergency amortization |
累计摊销 | accumulated amortization |
红利销售 | selling dividend |
网上销售 | on-line sales |
职工人均销售量 | sales per employee |
联席主承销 | co-lead manager |
股价与销售额比率 | price-to-sales ratio |
股份注销所得实收资本 | paid-in capital from retirement of stock |
股利撤销 | rescission of dividends |
股票国际销售 | international share offering |
股票承销 | underwriting of shares |
股票推销 | share pushing |
股票注销 | stock cancellation |
股票注销股份 | cancellation of stock |
股票适销性比率 | stock marketability ratio |
肯定承诺包销发行 | firm commitment underwriting |
获利能力与销货 | profitability in relation to sales |
营销网络 | marketing networks |
营销队伍 | agency force |
营业利益对销售额百分比 | ratio of operating profit |
设备销售损益 | gain or loss on sale of equipment |
证券销售集团 | seller's syndicate |
证券分包销人 | subunderwriter |
证券包销合同 | underwriting contract |
证券包销合约 | underwriting contract |
证券包销商 | investment banker (security underwriter) |
证券承销 | underwriting of securities |
证券承销协议 | securities underwriting agreement |
证券承销商 | securities underwriter |
证券承销银团 | securities underwriting syndicate |
证券经销经纪印花税 | jobber stamp duty |
负债抵销帐户 | contra-liability account |
负债抵销账户 | contra-liabilities account |
负债摊销 | amortization of liabilities |
账款抵销数 | offset against accounts |
购销之部指损益表中的一部 | trading section |
购销债务人 | trade debtors |
购销债权人 | trade creditors |
购入债券溢价之摊销 | amortization of premium on bonds purchased |
贴水摊销 | amortization of discount |
贷方对销 | contra credit |
贷款销售 | loan selling |
费用与销货之比 | ratio of expenses to sales |
费用抵销帐户 | expense contra account |
资产销售 | sales of asset |
资产销售利润 | profit from sale of property |
资产对销科目 | contra-asset account |
资产抵销数 | offset against assets |
资产摊销管理 | control of assets amortization |
资本租赁之摊销 | amortizing the capital lease |
资本资产销售利润 | profit on sale of capital assets |
赊销客户 | charge customer |
转帐冲销证明凭单 | transfer and counter warrant |
辩销成本会计 | distribution cost accounting |
退货及销售折让日记帐 | sales returns and allowances journal |
选择性销售方式 | selective marketing basis |
递延寄销费用 | deferred consignment expense |
通知撤销 | withdrawal by notice |
配售承销商 | placing underwriter |
销去坏帐 | bad debts write-offs (written off) |
销售销货 | sales |
销售货 | sales |
销售销货 | sales of merchandise |
销售销货 | sale |
销售货损失 | loss in sale |
销售一空 | out of the window |
销售与净值的比率 | sales to net worth ratio |
销售与固定资产的比率 | sales to fixed assets ratio |
销售中的发行 | on-the-run issue |
销售价值法 | sale value method |
销售佣金 | selling expenses |
销售净利 | net profit on sales (net trading profit) |
销售利润 | selling concession |
销售助理 | sales assistant |
销售协议书 | selling agreement |
销售及行政开支 | selling, general & administrative expenses |
销售和管理 | sales and administrative expenses |
销售/咸本比 | sales-cost ratio |
销售回报率 | return on sales |
销售基础指营业收入的实现而言 | sales basis of revenue realization |
销售定单 | sales order |
销售客户分类帐 | debtors-ledger |
销售客户分类帐 | receivable ledger |
销售客户分类帐 | customer ledger accounts |
销售客户分类帐 | sales ledger |
销售客户结单 | customer’s statement |
销售平淡 | lackluster sales |
销售总额 | gross sales |
销售成本 | cost sales |
销售成本 | selling cost |
销售成本 | cost of sales |
销售成本 | cost of goods gold (cost of merchandise sold) |
销售成本帐 | cost of sales account |
销售成本汇总表 | summary of cost of goods sold |
销售成本预算 | selling cost budget |
销售折让 | 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) |
销售损失成本 | lost sales cost |
销售损益 | sales profit and loss |
销售损益 | sale profit and loss |
销售收人 | sales revenue |
销售收益 | sale receipts |
销售政策 | sales policy |
销售毛利 | gross trading profit |
销售毛利 | gross profit on sales (gross trading profit) |
销售点终端 | point of sales |
销售的毛收入 | gross income from sales |
销售的进货 | purchase of merchandise |
销售盈亏分析图保本图 | sales break-even chart |
销售筹资 | sales financing |
销售管理费用分析表 | analysis sheet of selling and administrative expenses |
销售簿 | sales book (sales register) |
销售能力 | placing power |
销售要约 | selling offer |
销售费用 | sales load |
销售费用 | sales charge |
销售资助 | sales financing |
销售退回报告单 | returned sales report |
销售部薪金及杂费 | sales management salaries and expenses |
销售额 | sales volume |
销售额与现金流比率 | sales to cash flow ratio |
销帐 | write off |
销帐 | cross off accounts |
销帐 | cancel a debt |
销毁证明书 | cremation certificate |
销记 | write-off |
销货与寄销的区别 | sale and consignment distinguished |
销货与应收帐款的比率 | sales to receivable ratio |
销货之抵销项目 | deduction from sales |
销货以后年度控制成数变动 | change during year subsequent to year of sale |
销货佣金 | sales commissions |
销货债务力 | trade debtors |
销货净利 | net trading profit (net profit on sales) |
销货减项扣除额 | sales deductions |
销货分配 | sales distribution |
销货发票 | sales tickets (ship) |
销货回扣及折旧 | sales rebates and allowance |
销货坏帐调整 | sales uncollectible accounts adjustment |
销货定单汇总表 | summary of customer’s orders |
销货客户 | trade debtors |
销货客户余额表 | schedule of customers' balances in sales ledger |
销货客户余额表 | schedule of creditors' balances in purchase ledger |
销货客户总帐 | sold ledger |
销货帐 | account sales |
销货帐 | account of sales |
销货帐目 | account of goods sold |
销货年度控制权变动 | change during year merchandise was sold |
销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 |
销货成本换算为现金支出额 | conversion of cost of sales to cash disbursements |
销货成本预算 | cost of goods sold budget |
销货手续费 | sales commissions |
销货折扣 | discount granted |
销货报酬率净利÷销售额 | rate of return on sales |
销货收入 | sale revenue |
销货日记帐 | sales journal (sales day-book) |
销货日记帐簿 | sales daybook |
销货毛利损 | gross margin profit; price margin |
销货毛利变动计算表 | statement accounting for variation in gross profit |
销货现金 | sale dollar |
销货登记簿 | sales register |
销货盈利 | margin |
销货表 | trading statement |
销货谭回通知单 | returns sales memo |
销货运费 | transportation-out |
销货运费 | freight-out (carriage outward delivery expense) |
销货退回与销货总额之比 | ratio of returns to gross sales |
销货退回帐户 | returned sales account |
销货退回的现金折扣 | discount on returned sales |
销货部房租 | rent of sales office |
销货额百分数法 | percentage-of-sales method |
销贷主要成本 | prime cost of sales |
销路 | sales of merchandise |
销路 | sales |
销路 | sale |
销销员旅费及交际费 | salesmen's traveling and entertainment expenses |
销销员薪金及佣金 | salesmen's salaries and commission |
销除债务准备 | extinguishment reserve |
销除法摊提的方法 | writing-off process |
销项增值税 | output VAT |
长期投资折价摊销 | amortization of discount on long-term investment |
长期投资折价的摊销 | amortization of discount on long-term investments |
长期投资溢价摊销 | amortization of premium on long-term investment |
长期投资溢价的摊销 | amortization of premium on long-term investments |
附加价值对销售额百分比 | ratio of value added to sales |
除销 | sale on open bok account |
除销 | credit sales |
除销 | sales on account |
除销 | credit sale |
非全额成交即撤销委托 | 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) |
非冲销干预 | non-sterilized intervention |
非足额即撤销委托 | 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) |
非适销证券 | non-marketable securities |
顾客偿还部分帐款的销货折扣 | sales discounts on customers partial payments |
预付推销员款 | advances made to salesmen |
预取销货款 | advance from customers |
预计销售利润 | estimated profit from sales |
预计销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 |
餘销 | sale on open book account |
餘销 | sale on open account |
餘销顾客帐户 | credit sale account |
首席营销官 | chief marketing officer |