《2023年-财务英文词典.docx》由会员分享，可在线阅读，更多相关《2023年-财务英文词典.docx（80页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、财务英语词典（完整版）parts02财务英语词典PQ部分Packing cost包装成本Packing credit 打包放款Packing charges 装箱（包装）费Packing expenses 包装费用Padding包装费用垫充（指虚增数额以表好现象之意）Paid check已付支票Paid - in capital 缴入资本Paid - in surplus 缴入盈馀Paid - up capital已缴资本；实收股本Paid - up cheque （cancelled check）付讫支票Paid - up policy已付款之保险单Paper profit帐面利益Par票面
2、额Parent company 母公司Par of exchange汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss部分损失Partial payment 部分支付Partial secured creditors部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参力口债券Participating preferred stock 参
3、加优先权Participation loan 共同放款Particulars 摘要Partly - finished goods 半成品Partly variable cost部分变动成本Partners合夥人Partners drawing （account）合夥人提款Partners loan合夥人借款Partners notes payable应付合夥人票据Partners salaries 合夥人薪金Partnership 合夥Partnership agreement 合弗多契约Partnership dissolution 合夥解散Part payment先付若干；支付部分Part
4、 receipt部分收据Par value票面价值Par value stock 面值股份Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth销货净额对（资本）净值比率Ratio of net sales to receivables销货净额对应收款项比率Ratio of quick asset
5、s to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs再吸收成本Reabsorbed bond重取得债券Reabsorbed stock重取得股份Readjusting entry重调整记录（分录）Ready payment 付现款Real account实帐户；实物帐R
6、eal estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value可变现价值Realization变现；变产Realization account 变现（变产）帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损
7、益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实际负债Real property 不动产Real value 实值Real wages实质工资Reappraisal surplus 重估价盈馀Rebate回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Recei
8、pt and payment documents 收支凭证Receipt in full全数收清条据Receipt on account 收入帐Receipts 收入Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表（同 receipts and disbursements statement）Regular client常年委托人Regular price正常价格Reimbursable expenditures 可
9、收回支出Reimbursement 补偿Reinsurance再保险；转保险Rejected check 拒付支票Relief fund reserve 救助（基金）准备Remainder man剩馀遗产承受人Remarks 摘要Remedy; tolerance; allowance 津贝占Remittance 汇款Remittance slip汇款通知单Removal cost折迁成本Renewal cost换新成本Renewal fund换新基金Rent租金Rental expenses 租金费用Rental income租金收益Rental receipts 租金收入Rentals 租
10、金Repair order修理通知单Repair production order修理工作通知单Repairs修理；修理费Repairs and maintenance 修理及维持Repairs equalization reserve 修理费平衡准备Repayment of shares 股款付还Replacement costs 重置成本Replacement fund 重置基金Replacement price method得置价格法（指领用材料的计价）Replacement value 重置价值Report报告；报告书；报告单Report form balance sheet报告式资产
11、负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再生产成本Reproduction value 再生产价值Request notes 申请书Requisition 请求单Requisition for payment 请求付款书Resale转卖Rescission of dividends 退回股利Reserve准备金；各项准备Reserve account 公积帐Reserv
12、ed fund 公积金Reserved surplus 保留盈馀Reserve for abatement for taxes 减税准备Reserve for accidents （职工）意外损伤准备Reserve for allowance 折让准备Reserve for amortization %也专肖）隹备Reserve for appreciation 涨价准备Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备Reserve for bonded debts 债券债务准备Reserve for bo
13、nd redemption 偿债准备Reserve for contingencies 意外事项准备金Reserve for dead loan 估帐准备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减准备Reserve for depreciation 折I日准备Reserve for discounts 折扣准备Reserve for dividend 股利准备金Reserve for doubtful account 疑帐准备Reserve for encumbrances 保留数准备Reserve for equ
14、alization of dividends 平均股利准备Reserve for expansion 发展公积金Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金Reserve for extraordinary 意外事故准备Reserve for inadequacy 不敷用准备Reserve for insurance 保险准备Reserve for loss on doubtful accounts 疑帐损失准备Re
15、serve for market fluctuation 市价变动准备Reserve for obsolescence 陈废准备Reserve for overhead间接费用（负荷）准备Reserve for payment 支付准备Reserve for pensions 恤养准备Reserve for plant extension 广场扩充准备Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备Reser
16、ve for sales discounts 销货折扣准备Reserve for sinking fund 偿债准备Reserve for taxes 税捐准备Reserve for temporary loans 暂借款准备Reserve for unllectible accounts 坏账准备Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund（s）准备金Reserve liabilities 准备负债Residual assets 剩馀资产Residual equity剩馀业主权；剩馀衡平权Resi
17、dual properties 剩馀财产Residual value 剩馀价值Residual legacy 分馀遗赠Resources资源；资力Rest 盈馀（同 surplus）Retail dealer; retail trader; retailer 、贩；零售商Retail inventory 零售存货Retail method of inventory 零售价盘存法Retail price零售价目Retail store; Retail establishment 零售店Retail trade; Retail business 零售生意；小买卖Retained earnings
18、收益保留数（同 surplus）Retire a bill, to 见票即付（银）Retired bonds已收回债券Retired partner 千退股东Retired stock已收回股份Retirement退休金；退股Retirement （of fixed assets）退废（指固定资产而言）Retirement fund资产换置基金；退还基金Retirement policy退废政策（指折旧）Return bill退回银材料Retuned bill 退票Returned material report 退货报告书Returned materials 退回材料Returned pur
19、chase 退货（同 purchase returns）Returned purchase invoice 退货单据Returns退回；退出；报酬；税单Return sales 退货（同 sales returns）Return sales memo退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价程序Revaluation surplus 重计价盈馀Revenue收入；岁入Revenue balance sheet步入类资产负债表Revenue budget 岁入预算Revenue c
20、harges营业支出（业入支出）Revenue collecting office 收款处Revenue expenditure营业支出（业入支出）Revenue funds岁入基金Revenue ledger岁入分类帐Revenue receipts岁入款项；营业收入款项Reversing entries 转回记录； 转回分录Reversing fund 循环基金Reward赏金；报酬Right权利Right of way 地役权Rights权利；认股权Rights of beneficiaries 受益者权利Rotary fund 循环基金（同 revolving fund）Rough c
21、opy; draft 草稿Rough estimate 概算Royalties使用税；租金；版税Ruling划线；裁定Running account form流水帐式（决算表）Running cost 继续成本；边疆成本（同 continuing cost）Running expenses 日常费用Running form of profit and loss statement流水式损益表（意同报告式损益表）Running inventory 永续盘存（同 perpetual inventory）Salary薪金Sale （sales 销货（货）Sale by description货物分类
22、出售Sale by real cash 售现Sale by sample照样出售Sale note; sold note 售货单Sale on approval 试销（同 sales approval）Sale on wances照标价出售Sales allowance 销货折让Sales basis （of revenue realization）销售基础（指营业收入的实现而言）Sales book销货薄Sales department 销货部Sales discount 销货折扣Sales dollar销货现金Sales income销货收益Sales novice销货发票Sales jo
23、urnal销货日记帐Sales ledger; sold ledger 销货帐Salesmens salaries and commission 推销员薪金及佣金Salesmens traveling and entertainment expenses 推至肖员旅费及交际费Sales on account 赊售Sales order销货定单Sales price 售价Sales profit and loss 车肖货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register销货登记薄Sales returns 退货S
24、ales returns and allowances journal 退化及销货折让日记帐Sales returns book 退化记录薄Salesroom发行所Sales salaries销售员薪金Sales tickets (slip)销货发票Sales value销售价值Salvage残值；残料Salvage value残料价值Sample样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values相对价值比例表Schedule表；附表；明细表；补助表Schedule of credit
25、ors1 balances in purchase ledger 购货客房馀额表Schedule of creditors, balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value废料价值Scrip临时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 次要收益Secondary liabi
26、lity 从债务Second budget reserve 第二预备金Secondhand goods 陈货；旧货Second mortgage bonds第二抵押债券(公司债)Secret partner隐名合夥人Secret reserve秘密准备金Sectional balance sheet分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account 担保帐款 sSecured creditors 担保债权人Secured liabilities 担保负债Securities证券；担保品Securitie
27、s issued 已发证券Securities issued by affiliated companies 联合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security担保；担保品Segregation of items 项目的分别Self - balancing ledger独自平衡分类帐Self - insurance fund自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative
28、cost 推销及管理成本Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用分析表Selling and administrative expenses charged to cost 计入成本的销售及管理费用Selling commission 销货佣金Selling cost推销成本Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate 售价Sell off, t
29、o; sell out, to 售出Semi - annual reports 半年度报告Senior accountant资深会计员；资深会计师Serial bonds分批偿还债券(公司债)Service 服务Service cost服务成本Service department cost 服务部成本Setting up cost 准备成本Settlement warrant确定支付命令Several liability 个别责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship en
30、try 报进口Shipment运送；运送货物Shipment and delivery cost 运送成本Shipment inward 承销； 承销品(同 consignment inward)Shipment outward 寄销；寄销品(IrJ consignment outward)Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送成本Shipment and traffic水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单
31、Shipment order发运单；落货单Shipment supplies运送用品；运输供应品Shop burden 工厂负荷（|h factory burden）Shop office expenses 工厂事务Shop order工厂通知单；工作单Shop supplies工厂用品；工厂供应品Shortage 短少Short bill短期汇票Short - extended 列入细数Short - lived asset 短命资产Short sales 卖空Short - term bonds短期债券（公司债）Short -term capital 短期资本Short-term liab
32、ilities 短期负债Short -term notes 短期票据Short - down expenses 停业费用Sight bill即期票据Sight draft即期汇票Silent partners匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single - account system 单帐户制（参阅 three account system）Single cost system 单一成本制Single entry bookkeeping 单式薄记Single premium
33、一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets偿债专款资产Sinking fund bonds偿债基金债券（公司债）Sinking fund expense偿债基金费用Sinking fund income偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金
34、应提额Sinking fund reserve偿债基金准备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户（意同T account）Sleeping partner匿名股东；夕卜股Slide位数移动Slip system传票制度Slow assets呆滞资产Small cheque小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 仿佛薄Sole agency独家代理Sole proprieto
35、rship 独资Solvent (solvency)有偿债力Sound value稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 地位费用Special audit特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal特种多栏式日记帐(薄)Special commerce 特种贸易Special current account 特别往来存款Special discount 特别折扣Specia
36、l expenses 特别开支Special fund特种基金Special fund deposit特种基金存款Special investigation 特别调查Special journal特种日记帐(薄)Special ledger补助分类帐；明细分类帐Special note记名式银票Special order特别定货Special partners特别合夥人Special purpose statements 专用决算表Special reserve特别公积金Specific legacy 指定遗赠Specific order cost system 分批成本制(同 job ord
37、er cost system)Specimen 样本Split column journal 多栏日记收(R analytical journal)Spoilage 损坏Spoiled material损坏材料；损坏原料Spoiled material report 坏料报告Spoiled work损坏之工程Spoiled work - in - process 损坏在制品Spoiled work report损坏工作报告Spot现货Spot transactions 现货交易Stabilized accounting 稳定币值会计Staff auditor雇用查帐员Stamp tax印花税S
38、tandard准则;标准；定额Standard cost标准成本Standard cost sheet 标准成本单Standardized accounting 标准化会计Standardized burden rate 标准化负荷率Standard job cost sheet标准分批成本单Standard operation 标准工作Standard price method标准价格法(指领用材料的计价)Standard process cost sheet 标准分步成本单Standard quality 标准品位Standard sample 标准货样Standard unit rate
39、 标准单位率Standard wage rate 标准工资率Standing expense orders 经常费用单Standing orders经常费用单Stated capital 设定资本Stated value设定价值Statement表;清单；结单Statement analysis 决算表分析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs财产状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of ass
40、ets and liabilities 资产负债表Statement of business operation 营业表(即损益表)Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变动表Statement of cost and production 成本及产量表Statement of cost of production 生产成本表Statement of cost to manufacture and cost of goods soldStatement of cur
41、rent position 流动情况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务情况表Statement of funds and its application 资金运用表(同 statement of application of funds)Statement of income and expenditure 收支表；收益及
42、支出表Statement of income and profit - and - loss 总括性损益表 (同 all inclusive income statement)Statement of loss and gain损益表；损益计算表Statement of operating expenses 营业费用表Pass book存款折；取货薄Passed dividend空过股利（在一时期未满应分派而未分派之股利）Passive debt无息债务Past due account 过期帐款Past due notes过期票据Patens专利权Pattern 样本Payables应付项目P
43、ayee （remittee）受款人；收银人Payer付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest 付息Payment of shares 交付股银Payment on term 定期付Payment vouchers支付凭单；支出传票Pay orde
44、r支款凭证Payroll薪工单Payroll analysis薪工分析表Payroll audit薪工审计Payroll department expenses 薪工部费用Payroll distribution book 薪金工分配薄Payroll fund薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同 payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary薪工窠总表Pay warrants支付命令Peddler; hawker 负贩；行商Pensi
45、on恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Statement of operating revenues 营业收入表Statement of profit and loss 损益表Statement of receipts an
46、d disbursements 收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力负担表Statement of selling and administrative expenses 车肖售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of