Accounting Flashcards by Haitham Jendoubi

Translate to Chinese.

to increase capital

增加资本
zēng jiā zī běn

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deductible

可扣除的
kě kòu chú de

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receivable

应收
yīng shōu

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creditor

债权人
zhài quán rén

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current assets

流动资产
liú dòng zī chǎn

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assets and liabilities

资产和负债
zī chǎn hé fù zhài

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notice of payment

通知付款
tōng zhī fù kuǎn

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balance sheet

资产负债表
zī chǎn fù zhài biǎo

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collection arrangement

收集安排
shōu jí ān pái

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performance budget

绩效预算
jì xiào yù suàn

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debtor

债务人
zhài wù rén

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margin

边际
biān jì

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gross margin

毛利率
máo lì lǜ

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profit margin

利润率
lì rùn lǜ

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average mark-on

平均标记上
píng jūn biāo jì shàng

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average mark-up

平均涨价
píng jūn zhǎng jià

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net margin

净利润
jìng lì rùn

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payment

付款
fù kuǎn

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payment on account

付款帐户
fù kuǎn zhàng hù

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payment at sight, cash

见票付款，现金
jiàn piào fù kuǎn ，xiàn jīn

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cash payment

现金支付
xiàn jīn zhī fù

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advance payment

预付款
yù fù kuǎn

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payment in kind

实物支付
shí wù zhī fù

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partial payment

部分付款
bù fèn fù kuǎn

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# Translate to Chinese. payment later to delivery

付款后交货 fù kuǎn hòu jiāo huò

# Translate to Chinese. average collection time

平均采集时间 píng jūn cǎi jí shí jiān

# Translate to Chinese. average payment period

平均付款期限 píng jūn fù kuǎn qī xiàn

# Translate to Chinese. budget

预算 yù suàn

# Translate to Chinese. break-even point

盈亏平衡点 yíng kuī píng héng diǎn

# Translate to Chinese. budget cut

预算削减 yù suàn xuē jiǎn

# Translate to Chinese. credit balance

贷方余额 dài fāng yú é

# Translate to Chinese. debit balance

借方余额 jiè fāng yú é

# Translate to Chinese. value added

增值 zēng zhí

# Translate to Chinese. insured value

保险价值 bǎo xiǎn jià zhí

# Translate to Chinese. commercial value

商业价值 shāng yè jià zhí

# Translate to Chinese. book value

账面价值 zhàng miàn jià zhí

# Translate to Chinese. declared value

申报价值 shēn bào jià zhí

# Translate to Chinese. uncollectable

无法收回的 wú fǎ shōu huí de

# Translate to Chinese. to default

拖欠 tuō qiàn

# Translate to Chinese. depreciation

折旧 zhé jiù

# Translate to Chinese. annual payment

每年支付 měi nián zhī fù

# Translate to Chinese. appreciation

感谢 gǎn xiè

# Translate to Chinese. minus figure, negative number

负数 fù shù

# Translate to Chinese. plus figure, positive number

正数 zhèng shù

# Translate to Chinese. actuals

实际值 shí jì zhí

# Translate to Chinese. uncollectibles

无法收回的款项 wú fǎ shōu huí de kuǎn xiàng

# Translate to Chinese. invoice

发票 fā piào

# Translate to Chinese. commercial invoice

商业发票 shāng yè fā piào

# Translate to Chinese. consular invoice

领事发票 lǐng shì fā piào

# Translate to Chinese. pro forma invoice

备考发票 bèi kǎo fā piào

# Translate to Chinese. billing, invoicing

帐单，发票 zhàng dān ，fā piào

# Translate to Chinese. insolvency

破产 pò chǎn

# Translate to Chinese. insolvency in law

法律上破产的 fǎ lǜ shàng pò chǎn de

# Translate to Chinese. insolvency in fact

事实上破产 shì shí shàng pò chǎn

# Translate to Chinese. liquidation of assets

清算资产 qīng suàn zī chǎn

# Translate to Chinese. settlement of account

结算帐户 jié suàn zhàng hù

# Translate to Chinese. liquid assets

流动资产 liú dòng zī chǎn

# Translate to Chinese. invoicing currency

发票结算货币 fā piào jié suàn huò bì

# Translate to Chinese. currency of payment

货币支付 huò bì zhī fù

# Translate to Chinese. payroll

薪金 xīn jīn

# Translate to Chinese. partial loss

部分损失 bù fèn sǔn shī

# Translate to Chinese. total loss

全损 quán sǔn

# Translate to Chinese. solvency

偿付能力 cháng fù néng lì

# Translate to Chinese. cash balance

现金余额 xiàn jīn yú é

# Translate to Chinese. inventory pricing

存货定价 cún huò dìng jià

# Translate to Chinese. current liabilities

流动负债 liú dòng fù zhài

# Translate to Chinese. liabilities

负债 fù zhài

# Translate to Chinese. royalties

特许权使用费 tè xǔ quán shǐ yòng fèi

# Translate to Chinese. collection charges

托收手续费 tuō shōu shǒu xù fèi

# Translate to Chinese. sales expenses

销售费用 xiāo shòu fèi yòng

# Translate to Chinese. travel expenses

旅费 lǚ fèi

# Translate to Chinese. financial expenses

财务费用 cái wù fèi yòng

# Translate to Chinese. overhead expenses

管理费 guǎn lǐ fèi

# Translate to Chinese. incidental expenses

杂费 zá fèi

# Translate to Chinese. gross income

总收入 zǒng shōu rù

# Translate to Chinese. budget estimates

预算估计 yù suàn gū jì

Accounting Flashcards

Essential accounting terms in Chinese.