会计 Flashcards Preview

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Flashcards in 会计 Deck (80):
1

增加资本

to increase capital

2

可扣除的

deductible

3

应收

receivable

4

债权人

creditor

5

固定资产

fixed assets

6

资产和负债

assets and liabilities

7

通知付款

notice of payment

8

资产负债表

balance sheet

9

收集安排

collection arrangement

10

绩效预算

performance budget

11

债务人

debtor

12

转账

transfer (of money)

13

边际

margin

14

毛利率

gross margin

15

利润率

profit margin

16

平均标记上

average mark-on

17

平均涨价

average mark-up

18

净利润

net margin

19

付款条件

payment, disbursement

20

付款帐户

payment on account

21

见票付款,现金

payment at sight, cash

22

见票付款,现金

payment by installments

23

现金支付

cash payment

24

实物支付

payment in kind

25

部分付款

partial payment

26

预付(形容词)

prepayment

27

付款后交货

payment later to delivery

28

平均采集时间

average collection time

29

平均付款期限

average payment period

30

预算

budget

31

盈亏平衡点

break-even point

32

预算削减

budget cut

33

贷方余额

credit balance

34

借方余额

debit balance

35

增值

value added

36

保险价值

insured value

37

商业价值

commercial value

38

账面价值

book value

39

申报价值

declared value

40

改善

in arrears

41

无法收回的

uncollectable

42

拖欠

to default

43

折旧

depreciation

44

每年支付

annual payment

45

感谢

appreciation

46

负数

minus figure, negative number

47

正数

plus figure, positive number

48

实际值

actuals

49

无法收回的款项

uncollectibles

50

发票

invoice

51

商业发票

commercial invoice

52

领事发票

consular invoice

53

备考发票

pro forma invoice

54

帐单,发票

billing, invoicing

55

法律上破产的

insolvency in law

56

事实上破产

insolvency in fact

57

清算资产

liquidation of assets

58

结算帐户

settlement of account

59

流动资产

liquid assets

60

发票结算货币

invoicing currency

61

货币支付

currency of payment

62

薪金

payroll

63

部分损失

partial loss

64

全损

total loss

65

偿付能力

solvency

66

现金余额

cash balance

67

存货定价

inventory pricing

68

流动负债

current liabilities

69

负债

liabilities

70

特许权使用费

royalties

71

托收手续费

collection charges

72

娱乐休闲津贴

entertainment allowance

73

销售费用

sales expenses

74

旅费

travel expenses

75

财务费用

financial expenses

76

杂费

incidental expenses

77

总收入

gross income

78

预算估计

budget estimates

79

突出的

outstanding (balance)

80

信贷

to credit

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