Accounting Flashcards Preview

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Flashcards in Accounting Deck (76):
1

to increase capital

增加资本
zēng jiā zī běn

2

deductible

可扣除的
kě kòu chú de

3

receivable

应收
yīng shōu

4

creditor

债权人
zhài quán rén

5

current assets

流动资产
liú dòng zī chǎn

6

assets and liabilities

资产和负债
zī chǎn hé fù zhài

7

notice of payment

通知付款
tōng zhī fù kuǎn

8

balance sheet

资产负债表
zī chǎn fù zhài biǎo

9

collection arrangement

收集安排
shōu jí ān pái

10

performance budget

绩效预算
jì xiào yù suàn

11

debtor

债务人
zhài wù rén

12

margin

边际
biān jì

13

gross margin

毛利率
máo lì lǜ

14

profit margin

利润率
lì rùn lǜ

15

average mark-on

平均标记上
píng jūn biāo jì shàng

16

average mark-up

平均涨价
píng jūn zhǎng jià

17

net margin

净利润
jìng lì rùn

18

payment

付款
fù kuǎn

19

payment on account

付款帐户
fù kuǎn zhàng hù

20

payment at sight, cash

见票付款,现金
jiàn piào fù kuǎn ,xiàn jīn

21

cash payment

现金支付
xiàn jīn zhī fù

22

advance payment

预付款
yù fù kuǎn

23

payment in kind

实物支付
shí wù zhī fù

24

partial payment

部分付款
bù fèn fù kuǎn

25

payment later to delivery

付款后交货
fù kuǎn hòu jiāo huò

26

average collection time

平均采集时间
píng jūn cǎi jí shí jiān

27

average payment period

平均付款期限
píng jūn fù kuǎn qī xiàn

28

budget

预算
yù suàn

29

break-even point

盈亏平衡点
yíng kuī píng héng diǎn

30

budget cut

预算削减
yù suàn xuē jiǎn

31

credit balance

贷方余额
dài fāng yú é

32

debit balance

借方余额
jiè fāng yú é

33

value added

增值
zēng zhí

34

insured value

保险价值
bǎo xiǎn jià zhí

35

commercial value

商业价值
shāng yè jià zhí

36

book value

账面价值
zhàng miàn jià zhí

37

declared value

申报价值
shēn bào jià zhí

38

uncollectable

无法收回的
wú fǎ shōu huí de

39

to default

拖欠
tuō qiàn

40

depreciation

折旧

zhé jiù

41

annual payment

每年支付
měi nián zhī fù

42

appreciation

感谢
gǎn xiè

43

minus figure, negative number

负数
fù shù

44

plus figure, positive number

正数
zhèng shù

45

actuals

实际值
shí jì zhí

46

uncollectibles

无法收回的款项
wú fǎ shōu huí de kuǎn xiàng

47

invoice

发票
fā piào

48

commercial invoice

商业发票
shāng yè fā piào

49

consular invoice

领事发票
lǐng shì fā piào

50

pro forma invoice

备考发票
bèi kǎo fā piào

51

billing, invoicing

帐单,发票
zhàng dān ,fā piào

52

insolvency

破产
pò chǎn

53

insolvency in law

法律上破产的
fǎ lǜ shàng pò chǎn de

54

insolvency in fact

事实上破产
shì shí shàng pò chǎn

55

liquidation of assets

清算资产
qīng suàn zī chǎn

56

settlement of account

结算帐户
jié suàn zhàng hù

57

liquid assets

流动资产
liú dòng zī chǎn

58

invoicing currency

发票结算货币
fā piào jié suàn huò bì

59

currency of payment

货币支付
huò bì zhī fù

60

payroll

薪金
xīn jīn

61

partial loss

部分损失
bù fèn sǔn shī

62

total loss

全损
quán sǔn

63

solvency

偿付能力
cháng fù néng lì

64

cash balance

现金余额
xiàn jīn yú é

65

inventory pricing

存货定价
cún huò dìng jià

66

current liabilities

流动负债
liú dòng fù zhài

67

liabilities

负债
fù zhài

68

royalties

特许权使用费
tè xǔ quán shǐ yòng fèi

69

collection charges

托收手续费
tuō shōu shǒu xù fèi

70

sales expenses

销售费用
xiāo shòu fèi yòng

71

travel expenses

旅费
lǚ fèi

72

financial expenses

财务费用
cái wù fèi yòng

73

overhead expenses

管理费
guǎn lǐ fèi

74

incidental expenses

杂费
zá fèi

75

gross income

总收入
zǒng shōu rù

76

budget estimates

预算估计
yù suàn gū jì

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