Chinese | English |
不受保项目 | exceptions |
不按面值收款项目 | non-par item (要扣除费用) |
专项借款 | special Ioans |
专项基金 | special fund |
专项基金存款 | special fund deposit |
专项基金应付款 | accounts payable -special funds |
专项基金拨款账户 | special fund appropriation accounts |
专项基金收人账户 | special fund receipt accounts |
专项存款 | cash in bank-special deposit (funds) |
专项成本分析 | special cost analysis |
专项成本调查 | special cost investigation |
专项抽样法 | specific item sampling |
专项拨款 | special appropriation |
专项拨款审计 | audit for special appropriation funds |
专项资金借贷合同 | contract of loans for special funds |
专用基金未完成项目 | uncompleted projects of specific fund |
业务资金帐项 | business fund account |
两个付息曰间的发行项目 | issuances between interest dates |
个人融资项目 | private financing project |
个别项目 | individual items |
临时项目 | non-recurring items |
主要经费项目 | main appropriation line |
二项式期权 | binomial option |
二项式期权定价模式 | binomial option pricing model |
交换事项 | exchange transactions |
产权会计事项 | equity transaction |
人民币资本项目可兑换 | RMB's convertibility under capital accounts |
从贷款项下提款 | drawing on a loan |
付项 | creditor side |
付项金额 | amount of credit side |
代收款项 | collection |
代放款项 | loan made on behalf of customers or other banks |
以项目性质为基础 | base of nature of the item |
以资产抵销项目 | offsets against assets |
以资产抵销项目 | offset against assets |
优惠项目最低税额 | minimum tax on items of preference |
会计事项 | accounting events |
会计事项审计 | transaction auditing |
会计事项审计 | transaction audit |
信托基金投资项目 | trust-funded project |
借项 | debit |
借项 | debit items |
借项 | charge |
借项估价账目 | debit valuation account |
借项凭单 | debt memo |
借项利息 | debit interest |
借项帐单 | debit note |
借项通知书 | debit advice |
借项通知单 | debt memo |
借项通知单 | debit advice (note) |
债项 | debt |
偿付的款项 | repayment |
催收款项 | overdue accounts |
允许中国企业使用人民币进行跨境贸易结算的项目 | allow Chinese companies to settle cross-border trades using the renminbi |
公司间应收及应付款项 | inter-company receivables and payable |
公司间账项抵销 | inter-company elimination |
公司间转略事项 | inter company transfer |
《关于审核跟单信用证项下单据的国际标准银行实务》 | International Standard Banking Practice for the Examination of Documents under Documentary Credits (ISBP 是银行、进出口商、律师、法官和仲裁员在使用 UCP500 处理信用证实务和解决争端时的重要依据,对各国国际业务从业人员正确理解和使用 UCP500,统一和规范信用证单据的审核实务,减少不必要的争议,具有重要意义,也是 UCP600 订立的重要标准) |
其他应收款项 | receivable others |
其它杂项收入 | other miscellaneous receipts |
具增值作用的收购项目 | accretive acquisition (能提高进行收购公司每股盈利的收购项目) |
再保险合同形成的或有事项 | contingencies formed by reinsurance contracts |
冲转盈余的借项 | surplus charge |
净误差与遗漏项目 | net errors & omissions |
减少庞大的经常项目盈余 | reduce high current account surplus |
减少经常项目盈余 | reduce current account surplus |
减损盈利的收购项目 | dilutive acquisition |
分项 | itemize |
分项会计 | item accounting |
分项信托基金 | subtrust funds |
分项分录式日记帐 | compound journal entry (composite entry) |
分项拨款 | itemized appropriation |
分项预付款 | subimprest (account) |
分项预付款帐户 | subimprest account |
分摊给各成本项目 | apportioned to cost centres |
分期付款中的每期应付款项付讫 | installment paid |
分部项目 | line item |
初项 | initial term |
判决应付款项 | judgments payable |
判决应收款项 | judgement's receivable |
制定一项强有力且系统化的危机对策 | formulate a strong and systemic response to the crisis |
前期累结帐项 | brought forward account |
单项利息 | single interest |
单项金融资产 | single financial assets |
各项准备 | reserve |
各项杂费 | overhead cost |
合作项目 | cooperation projects |
同业借项 | due from banks |
同业借项入欠,应收银行款 | due from banks |
同业贷项 | due to banks |
同业贷项欠入 | due to bank |
名义帐项总帐 | nominal ledger |
后发事项 | events subsequent to balance sheet date |
后发事项 | event subsequent to balance sheet date |
国内银行浮动利率杂项存款户 | sundry deposit with native banks, floating account |
国库计算分项帐 | subitems of treasury account |
国库计算分项帐户 | subitems of treasury account |
国际项目 | international project |
国际项目收支往来帐户 | current account balance-of-payment |
国际比较项目法 | International Comparison Program (也称"购买力平价法 (purchasing power parity)",是由联合国统计局、世界银行等组织主持的一项旨在提供 GDP 及其组成部分的国际一致价格和物量的跨国比较体系,它是以国内商品价格同基准国家同种商品价格比率的加权平均值为购买力平价进行计算、衡量使用不同货币的两个国家或地区的经济水平、收人水平的一种计算法) |
在建项目 | work in progress |
在建项目后续融资 | follow-up financing for ongoing projects |
垫付普通基金款项充作预算支出 | advance to general fund to finance budgetary expenditure |
垫付款项 | advance money for another |
垫付款项充作临时及额外费用 | advance to finance unforeseen and extraordinary expense |
基金会计中的项目结构 | program structure in fund accounting |
外币货币性项目 | foreign currency monetary items |
外币非货币性项目 | foreign currency non-monetary items |
外资项目 | foreign-funded project |
多项式分录 | compound journal entry (composite entry) |
套利项目 | arbitrage project |
子项目帐户 | child project account |
子项目帐户 | baby account |
子项目帐户 | baby project account |
存放中央银行款项 | deposit in the central bank |
完成在建项目 | complete work on projects now under construction |
完整会计事项 | complete transaction |
实收款项 | proceeds |
实收款项 | proceed |
审计项目短期计划 | short-term plan of auditing projects |
审计的要求事项 | auditing postulates |
对周转基金预缴款项 | advance to the working capital fund |
对应收款项供应贤金 | financing receivables |
将各项商品分别列记 | itemize the articles |
少报债项 | understatement of liabilities |
就业专项资金 | special employment funds |
工程最后验收前扣发工程款项 | payment without prior to final acceptance of work |
已拨款项 | allotment issued |
已结束项目 | terminated project |
帐项 | accounting item |
帐项 | account items |
帐项 | account form |
帐项名称 | account title |
帐项附注 | notes on the accounts |
帐列应领款项 | recorded entitlement |
带息投资项目 | interest-bearing investment |
平衡项目 | balancing account (是为平衡经常项目和资本项目借贷双方的差额而设立的项目,是指经常项目与资本项目收支发生的差额) |
应付项目 | accrued payable |
应付专项基金 | payable-special funds |
应付客户到期款项 | account due to customers |
应付未付项目 | accrued payable |
应付款项 | bills and accounts payable |
应付款项 | accrual accounts |
应付款项 | accrual account |
应付贸易帐项 | trade payables |
应付贸易帐项 | trade payable |
应付顾主的款项 | account due to customer |
应收项目和应付项目 | receivables and payables |
应收项目和应付项目 | receivable and payables |
应收专项基金 | receivable-special funds |
应收分期款项 | instalment receivables |
应收未收项目 | accrued receivables |
应收款项 | accounts or notes receivables |
应收款项 | receivable |
应收款项 | account or notes receivables |
应收款项周转率 | turnover of receivable |
应收款项平均收款期 | average collection period of receivables |
应收款项的因素分类 | factoring of receivables |
应收款项让售 | factoring of receivables |
应收贸易帐项 | trade receivables |
应收追加认缴款项 | amount due on additional subscription |
应表达事项 | disclosure matters |
应计项目 | accrued items |
应计应收款项目 | accrued receivable |
异常偶发项目 | unusual and nonrecurring items |
循环经济项目 | recycling projects |
总税项 | total tax |
意外事项 | contingency |
意外事项准备 | contingent reserve |
意外事项准备 | contingency reserve |
意外事项准备金 | reserve for contingencies |
意外开支指定款项 | contingency earmarking |
成本支出项目实体资产,非货币性流动资产 | cost outlay items physical assets; current non-monetary assets |
成本添加项 | cost additions |
房地产开发项目 | property development projects |
所得款项用途 | use of proceeds |
托收代收款项 | collection |
托收项目 | item sent for collection |
托收款项 | due from collection |
托收款项 | items remitted for collection |
扣回款项 | droppage |
扣除利息及税项前收益 | earnings before interest and tax |
扣除利息、税项及折旧前收益 | earnings before interest, tax and depreciation |
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 |
扣除非常项目前净收益 | net income before extraordinary items |
批准的贷款项目 | statement of loans approved |
承担此项费用 | absorb these charges |
把…归于某一项 | charge off |
把账记人某人的借项 | debit to one's account |
把这笔款项记入他的帐内 | place the sum to his account |
投保项目 | insurance cover |
投资贷项 | investment credit |
投资贷项的流程 | flow through of investment credit |
披露事项 | disclosure |
抵补已完扩建项目的盈余 | appreciated for accomplished expansion |
抹去帐项 | to strike off write off an entry |
拖欠延付分期款项 | delinquent instalment |
拖欠应收款项 | delinquent receivables |
拖欠款项 | payment in arrears |
拖欠款项 | payment of arrears |
指定用途款项 | earmarked funds |
按项目的成本或市价孰低 | lower of cost or market by item |
按揭事项 | mortgage undertaking |
按明细项目拨款 | itemized appropriation |
挪用款项 | intromission |
损益事项 | profit and loss transactions |
推出一项庞大的刺激计划 | unleash a massive stimulus program |
推进人民币资本项下可兑换工作 | press ahead with making the RMB convertible under capital accounts |
支出项目 | heads of expenditure |
支出项目 | articles of expenditure |
支出款项 | drawing account |
收项 | debtor side |
收项估价帐户 | debit valuation a/c |
收项帐目 | debtor account |
收入项下支出 | expense against revenue |
新投资项目审批 | approval of new investment projects |
无定用途的结余款项 | uncommitted balance |
无担保债权债务,无担保帐项 | unsecured accounts |
无纸化项目处理系统 | paperless item processing system |
普通项目 | general item |
暂付款项 | temporary payments |
暂定款项 | notional amount |
暂时款项 | temporary receipt |
暂记借项 | suspense debits |
暂记贷项 | suspense credits |
有争议的款项 | amount in dispute |
有效开发信贷未拨款项 | undisbursed balance of effective development credit |
有条件期付款项 | bill and accounts payable with terms |
有选择地推动资本项目改革 | push forward with selective capital account reforms |
期收款项 | bill and accounts receivable |
期权估价二项分布法 | binomial method for option valuation |
期货购买选项 | forward purchase option |
未支配专用款项 | uncommitted earmarkings |
未支配款项 | uncommitted amount |
未清账项 | outstanding item |
未用完的款项余额 | unspent balance |
未计特殊项目前之净利 | income before extraordinary item |
未调整借项 | unadjusted debit |
杂项 | sundries |
杂项 | incidental |
杂项交换票据 | miscellaneous exchange order |
杂项准备 | sundry reserves |
杂项存款 | sundry deposit |
杂项帐户 | sundry account |
杂项帐户 | miscellaneous accounts |
杂项开支 | miscellaneous expenses a/c |
杂项开支 | miscellaneous expenses |
杂项成本 | incidental costs |
杂项损失 | miscellaneous loss |
杂项损益 | petty loss and gain |
杂项支出帐户 | miscellaneous expenditure account |
杂项收入 | sundry receipts |
杂项收入 | overhead earning |
杂项收入 | miscellaneous revenue |
杂项收入 | miscellaneous income |
杂项收入帐户 | miscellaneous receipt account |
杂项收益 | miscellaneous income |
杂项贷项借项 | sundry credits debits |
杂项费用 | overhead expense |
杂项费用 | miscellaneous expenses |
查询事项 | exception |
检查项目表 | check list |
欠银行的款项 | owing to bank |
款项交收费 | money settlement fee |
款项的提供 | provision of funds |
款项过户系统 | money transfer system |
款项追领 | retroactive of payments |
款项预缴服务 | cash prepayment service |
汇人款项 | inward remittance |
汇总帐项 | summary entry |
汇编报表:杂项问题 | consolidated statements: miscellaneous matters |
法定债项 | statutory debt |
法定扣减项目 | itemized |
浮动利率杂项存款户 | sundry deposit account floating |
消除事项 | eliminations |
滚存借项 | deferred debit items |
特定事项审计査 | feature audit |
特殊项目 | exceptional item |
特殊项目 | extraordinary items |
特殊项目 | abnormal item |
独立项目 | independent projects |
现金帐项 | cash items |
由逐项审计到系统审计 | transaction audit to system-based auditing |
电子款项交收服务 | electronic money settlement service |
电子款项交收费 | electronic money settlement fee |
相抵减项目 | offsetting deductions |
短期供应项目 | short-supply item |
票据要项 | essential elements |
税项减免 | tax concession |
税项减免 | tax break |
税损贷项 | tax-loss credit |
立项 | project approval |
簿记事项 | book keeping transaction |
线上项目 | above-the-line |
线上项目支出 | above-the -line expenditure |
经常项目 | current account (指本国与外国进行经济交易而经常发生的项目,如对外贸易收支、非贸易往来和无偿转让等) |
经常项目失衡 | current account imbalance |
经常项目差额 | current account balance (经常项目差额是在贸易差额的基础上加上收人项目和经常转移项目的差额构成的,它概括了一国的净债务人或债权人的地位,能够清楚地反映出一国内、外经济的紧密联系) |
经常项目顺差 | surplus of current account |
经常项目顺差 | favorable balance of current account |
经常无形项目 | current invisibles |
经济开发专项基金 | special fund for economic development |
结账后事项 | subsequent event |
结账后会计事项 | post-statement event |
缓追债项 | stall a debt |
自筹资金项目 | self-financed projects |
营业收入款项 | revenue receipts |
营业收益贷项 | earned income credit |
虚拟记项 | fictitious entry |
融资项目. | finance project |
表外项目 | off-balance-sheet items |
被套利项目 | arbitrage items |
被套期项目 | hedged items |
计划项目支出 | project fact sheet |
计划项目支出 | project expenditure |
计算特殊项目前之净收益 | net income before extraordinary items |
认缴款项与补充资金报吿书 | statement of voting power and subscription and supplementary resource |
认缴款项及补充资金帐户应收款项 | receivable on account of subscriptions and supplementary resources |
认缴资本帐户项下应收款项 | receivable on account of subscribed capital |
证券交易所另项交易系统 | stock exchange alternative trading system |
详细项目单 | itemized list |
负债项目 | item of liabilities |
负债资本项目 | liabilities and capital item |
账项 | account item |
账项平均计算 | averaging of accounts |
货币项目按物价水平调整 | price-level adjustment of monetary items |
货币项目按物价水平调整 | price level adjusted of monetary items |
货币价值项目 | money-value items |
货币价值项目货币性流动资产 | money value items current monetary assets |
货币存额保值所需之暂定款项 | notional amount required to maintain value of currency holding |
货币性项目 | monetary items |
货币性项目的汇兑损失 | exchange loss of monetary items |
货币性项目的汇兑收益 | exchange gain of monetary items |
贷项 | credit |
贷项 | credit item |
贷项 | creditor |
贷项凭单 | credit memorandum |
贷项凭单 | credit memo |
贷项清单 | credit memo |
贷项通知 | credit memo |
贷款项目 | portfolio of project |
资产减项科目 | assets reduction account |
资产减项科目 | asset reduction account |
资产抵项账户 | asset reduction account |
资产类项目 | item of the assets |
资产负债表项目 | balance sheet accounts |
资产负债表项目分类 | classification of balance sheet items |
资产负债表项目的分类 | classification of balance sheet |
资产负债表外项目 | off-balance-sheet items |
资产负债表日后事项 | events subsequent to balance sheet date |
资产负债表日后事项 | events occurring after the balance sheet date |
资产负债表日后调整事项 | adjusting events occurring after the balance sheet date |
资产负债表日后非调整事项 | non-adjusting events occurring after the balance sheet date |
资本和金融项目 | capital and financial account |
资本帐户结算,资本项目 | capital account |
资本投资项目 | capital investment program |
资本投资的项目选择 | project selection in capital investment |
资本预算项目评估 | project evaluation for capital budget |
转拨款项 | transfer payment |
转拨款项 | transfer of appropriations |
转放款项 | funds received for participation in loans made through us |
运价表项目 | items in tariff |
进项增值税 | input VAT |
追加记入帐目的项目 | postentry |
适宜列为本金或收益的项目 | items applicable to principal (or to income) |
逐项 | point by point |
逐项交收 | trade-for-trade settlement |
逐项比较 | item by item comparison |
逐步实现人民币资本项目可兑换 | gradually achieve the RMB's convertibility under capital accounts |
递延项目 | deferred item |
递延借项 | deferred debit item |
递延帐项 | deferral (or deferment) |
递延投资贷项 | deferred-investment credit |
递延税项 | deferred tax |
递延税款借项 | deferred-tax debit |
递延税款贷项 | deferred-tax credit |
递延税金贷项或借项 | deferred tax credits or debits |
递延贷项 | deferred credit item |
遗漏项目 | omissions |
重复事项的处理 | processing repetitive transactions |
重点项目 | key items |
重要事项告知书 | notification of material facts |
金融项目 | financial items |
银行借项 | bank debit |
银行未达账项 | bank float |
银行贷款项目 | bankable project |
销项增值税 | output VAT |
销货之抵销项目 | deduction from sales |
销货减项扣除额 | sales deductions |
长期投资项目 | long-term investment project |
非常项目 | abnormal item |
非成本项目 | non-cost items |
非流动性应收款项 | non-current receivables |
非现金项目 | non-cash item |
非现金项目 | non-cash entries |
非生产项目投资 | investment in non-productive projects |
非税项收入 | non-revenue |
非经常项目 | non-recurring items |
非经常项目前收益 | income before extraordinary item |
非经常性项目 | non-recurring item |
非经常性项目 | extraordinary item |
非货币性项目 | non-monetary item |
项目 | clause |
项目之分归 | segregation of items |
项目前期支持阶段 | pre-project support phase |
项目基金 | project funds |
项目执行情况审计报告 | project performance audit report |
项目投资模式 | SLT |
项目招商人 | franchiser |
项目支持 | program support |
项目支持费用 | project servicing costs |
项目支持费用 | project support cost |
项目核对法 | check list |
项目的划分 | segregation of items |
项目的实际投资者 | project entity |
项目的比值 | ratio of elements |
项目的试验研究费用累计 | accumulated experimental development cost in project |
项目筹资 | finances a project |
项目筹资缩写为FTK, 财务系统 | project call for funds |
项目群风险管理 | risk management of programs |
项目融资模式 | rehabilitate-own-operate |
项目融资模式 | transfer-operate-transfer |
项目融资模式 | rehabilitate-operate-transfer ROT |
项目融资模式 | IOT |
项目融资模式 | MOT |
项目融资模式 | PPP |
项目融资模式 | rehabilitate-operate-maintain-transfer ROMT |
项目融资模式 | contract-add-operate CAO |
项目贷款和非项目贷款 | project versus nonproject Sending |
项目预算 | program budget |
项目预算 | project budget |
须报告事项 | reportable matter |
预垫付款项 | payment on account |
预付工料款项 | advances for work in process and construction materials |
预付款项 | advanced payment |
预存款项 | advance deposit |
预留款项 | earmarked funds |
预算项目 | budget items |
预算项目 | budget accounts |
预购选择项 | forward purchase option |
风险项目 | risky projects |