财务英语词典-财务术语中英文对照

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文章数量:1531374

2024年1月22日发(作者：)

A:

abandoned property废弃财产面

abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用

abatement折扣

abnormal depreciation特别折旧

above par超出票面价格

absorbed burden (同applied expenses)已吸收负荷

absorbed costs已吸收成本

absorbed declination已吸收跌价

absorbed expenses (同applied burden)已吸收费用

absorption吸收

abstract book收支撮要簿

abstracts撮要表

acceptable accounting principle可岁接受会计原理

acceptable principle可接受原理

acceptance承兑；承兑汇票

acceptance maturity record承兑票据到期记录

acceptance payable应付承兑票据

acceptance receivable承竞票据登记簿

accepted accounting principles已接受会计原理

accepted draft (bills) 已承兑汇票

Accepter 受票人

Accommodation bill; accommodation note (kite); accommodation paper欠单

Account帐；帐户；会计科目

Accountability会计责任

Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）

Accountancy 会计官；会计学；会计工作

Accountant 会计员

Accountant general 会计长；会计主任

Accountant in bankruptcy破产核算员

Account balanced 结平的帐户

Account bill帐单

Account books 帐簿 (同books of accounts)

Account classification 帐户分类（同classification of accounts）

Account current 往来帐

Account form 帐户式

Account form of balance sheet 帐户式资产负债表

Account form of profit and loss statement 帐户式损益表

Account payable 应付未付帐

Account (fiscal) year会计年度

Account year 帐户年度

Accounting 会计； 会计学

Accounting books会计簿册

Accounting control会计统制

Accounting convention会计惯例

Accounting department会计部

Accounting documents会计凭证

Accounting item会计科目

Accounting machines 会计机器

Accounting on the accrual basis 权责发生会计制

Accounting on the cash basis 现金收付会计制

Accounting organization 会计组织

Accounting period 会计期间

Accounting personnel 会计人员

Accounting practice 会计实务

Accounting principles 会计原理

Accounting procedure 会计程序

Accounting reports 会计报告

Accounting standards 会计准则

Accounting statement 会计报表

Accounting system 会计制度

Accounting theory 会计理论

Accounting unit 会计单位

Accounting year 会计年度

Account of bankruptcy破产帐

Account of executors遗产清册

Account of payments 支出表

Account of proceedings 遗产会计报告

Account of receipts 收入表

Account of receipts and payments 收支表

Account of the exchequer国库帐

Account receivable 应收帐款

Accounts sales 承销清单

Accounts if treasury 公库帐；金库帐

Accounts payable 应付帐款

Accounts payable ledger 应付帐款分类帐；应付帐款分户帐

Accounts payable register 应付帐款登记簿

Accounts receivable 应收帐款

Accounts receivable assigned 应收帐款转让

Accounts receivable discounted 应收帐款内贴现

Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐

Accounts receivable register 应收帐款登记簿

Account title 收户名称；会计科目

Account titles for annual expenditures 岁入科目

Account to give, giving account 支出帐目

Accrual basis 权责应计制；权现发生制；应计制；发生制

Accrued assets 流动资产；应收未收款项

Accrued bond interest 应收未收债券利息

Accrued cumulative dividends 应收未收股利

Accrued depreciation 应摊未摊折旧

Accrued dividends 应计股利

Accrued expenses 应计费用

Accrued income 应计收益

Accrued interest payable 应付应计利息

Accrued interest receivable 应收应计利息

Accounts items 应计项目

Accounts liabilities 流动负责

Accounts payables 应付应计项目

Accounts payroll 应计薪工

Accounts profits 应计利益

Accounts receivables 应收应计项目

Accounts rent 应计租费

Accounts taxes 应计税捐

Accounts wages 应计工资

Accumulated deficit 累积亏绌

Accumulated depreciation 累积折旧

Accumulated dividends 未发累积股利

Accumulated profits 滚存利益；累积利益

Accumulated surplus 滚存盈馀；累积盈馀

Accumulation 累积

Accumulation of discount 折价的累积

Accumulation schedule 累积表

Accumulative sinking fund 累积偿债基金

Accursed items 期前债务

Acquisition cost 取得成本

Active assets 活动资产（指常有本利出入的资产）

Active debt 活动债务

Actual partner 普通股东

Actual cost 实际成本

Actual debts 实际债务

Actual depreciation 实际折旧

Actual liabilities 实际负值

Actual value 实际价值

Actual machine 加数机

Additional budget 追加预算

Additional order 添办定货；增加定货

Additional part of a bill 期票附件

Additional payment 追加支付

Additions 增加固定资产

Additions to property through surplus 由盈馀增加的财产

Adjunct account 附加帐户

Adjusting entries整理帐

Adjustment account 整理帐目

Adjustment memo 高整凭单

Administration account 管理科目

Administration budget 行政预算

Administration expenses 管理费用

Administration section 管理之部（分部损益表的一部分）

Administrative accounting 管理会计 (为供给管理员管理上所需资料的会计)

Administrative expenses管理费用

Administrator 遗产管理人

Admissible assets 可税资产

Ad valued duty 从价税

Advame freight 预付运费

Advance department 放款部

Advances 预付；垫款

Advances to officers and employees 职工预支

Adventure 短期投机买卖

Adventure accounts 短期投机买卖帐

Advertising expenses (fee) 广告费

Advertising expenses prepaid 预付广告费

Advice note 通知书

Advice of audit 审核通知书

Advice of drawing 支汇票通知书

Affiliated company, affiliated corporation 联络公司 （与持有其股份的公司发生联系的公司）

Affiliated interests 联络股权

After – cost 后续成本（指销售后仍须继续支付的成本）

After date 发票后

After sight 见票后

Agency 代理；代理处；代理人

Agency accounts 代理帐；代理会计

Agent 代理人

Aggregate balance sheet 合并资产负债表

Aging 分期（指依到期日先后，而将应收帐款分类而言）

Agio 货币找换贴水

Agreements 契约

Allied company 联号（业务上合作）

All – inclusive income statement 统括性损益表（包括经常及非常损益）

Allocation 分配

Allotted annual receipts 岁入分配数

Allotment(s) 股份；分配

Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）

Allotments for annual expenditures 岁出分配数

allowance津贴；折让；备抵；减免

Allowance for bad debts 备抵坏帐

Allowance for depreciation 备抵折旧

Allowance on 折让准备

Allowance reserve 折让及回扣

Allowances and rebates 折让及回扣

All – purpose balance sheet 通用资产负债表

All – purpose financial statements 通用决算表

Amalgamated balance sheet 合并资产负债表

Amalgamation 创立合并

Amortization 摊销；摊还；折旧

Amortization of premium 溢价的摊销

Amortization 摊销表

Amount 总数

Amount insured 保险金额

Amount of credit side 贷方金额

Amount of financial statement 决算表的分析

Analysis sheet 分析表

Analytical accounting 分析会计；分析会计学

Analytical columns 分析栏

Analytical journal 多栏日记帐 (同columnar journal)

Analytical record 分析记录

Analytical statements 分析表

Analytic product 分成的产品

Ancillary revenue 副业收入

Aula appropriation 岁定经费

Annual audit 年度查帐

Annual balance 年终决算表

Annual budgetary surplus or deficit 岁计馀绌

Annual closing 年度决算

Annual expenditure 岁出

Annual receipts 岁入

Annual reckoning 年度计算

Annual report 决算书

Annual report on auditing and inspecting (inspection) 年度审计报告书

Annual revenue 岁入

Annual statement 年度决算表

Annuities 年金

Annuity certain 确定年金

Annuity due 期首年金；即付年金

Annuity method 年年折旧法

Annuity trust account 年付金信托帐

Anticipated profits 预期利益

Anticipated revenue 预计收

Anticipation warrants payable 预计应付支付命令

Locations and allotment book 股份认购及分配簿

Application for shares 认股书

Application of fund statement 资金运用 表 (同statement of application of funds)

Applied expenses 已分配费用

Applied manufacturing expenses 已分配制造费用

Applied material handling expenses 已分配材料管理费用

Applied selling and administrative expenses 已分配销售及管理费用

Apportioned charges 摊派费用

Apportionment 分派

Appraisal 估价

Appraisal company 估价公?

Appraisal of plant assets 设备资产的估价

Appraisal surplus 估价盈馀

Appraised value 估定价值

Appraisement 估价（同appraisal）

Appreciated value 增涨价值

Appreciation 涨价

Appropriated materials 拨定材料（原料）

Appropriated profits 拨定利益

Appropriated surplus拨定盈馀

Appropriation拨用；拨款；岁出预算

Appropriation account盈馀分拨帐

Appropriation allotment支出分配数；岁出分配数

Appropriation analysis支出明细表；岁出明细表

Appropriation budget 支出预算；岁出预算

Appropriation encumbrance 支出保留数；岁出保留数

Appropriation ledger 支出预算分类帐

Appropriation section 盈馀分拨之部

Appropriations for additions of property 岁出预算数

Appropriations for repayment of funded debt 偿还债款的拨款

Appropriations from surplus 盈馀的拨用

Approval sales 试销

Approved budget 核定预算；法定预算

Approved budget allotment 核定的分配预算

Arbitrage 套利；套汇买卖

Arbitrage account 国外套汇帐

Arbitrated par 月台票交易比例定价

Arbitrated rate of exchange 汇兑比例价

Arbitration of exchange 汇兑率比例

Arrears 拖欠

Articles of association, articles of incorporation 公司执照；公司章程

Articles of co – partnership 合夥契约

Assembly cost system 装配成本制度

Assembly type of industry 装配式造业

Assessed value 政府估定价值

Assessment 派缴额外股款；摊派捐税；摊派权

Assessment fund 摊派税捐基金

Assessment receipts 摊派税捐收入

Assessment receivable 应收摊派税捐

Assessment rolls 摊派税捐清册

Assessment valuation 摊派税捐估价

Assets 资产

Asset accounts 资产帐户；资产科目

Asset – income ratio 资产收益比率

Asset ratio 资产比率

Asset reserve 资产准备

Assets 资产

Assets and liabilities accounts 资产负债帐户

Assignable indirect charges 可分配间接费用

Assistance accountant 会计助理员

Associated company 联号（业务上联系）

Assumed cost, interest, etc 假定成本、利息等

Assumed liabilities 代人承担负债

At par依照票面价格

At sight, on demand 见票即付

Auction 拍卖；竞卖

To put up for auction 付之拍卖

To sell by auction 拍卖

Auctioneer; endue master 拍卖者

Audit 查帐；审计

Audit certificate 查帐证明书

Audit clerk 查帐助理员

Audit diary 查帐日记

Audited vouchers 应付支付凭单

Audit expense 查帐费用

Audit fee 查帐公费

Auditing officers 审计人员

Audit memorandum 查帐备望录

Audit of expenditures 步出审计

Audit of public loans 公债审计

Audit of public properties 公有财产审计

Audit of returns 决算审计

Audit of treasury 公库审计

Auditor 查帐员

Auditor’s certificate查帐员证明书

Auditor’s comments 查帐员意见书

Auditor’s liability, auditor’s responsibility 查帐员的责任

Auditor’s report查帐员报告书

Audit programmed 查帐程序

Audit report查帐报告书；审查报告

Authorized capital 公称资本

Authority to purchase 委托购卖证

Authorized capital 额定资本

Authorized capital stock 额定股本

Authorized capital stock account 法定股本帐

Authorized mortgage bonds 额定抵押债券

Authorized value 额定价值

Auxiliary accounting unit 附属单位会计

Auxiliary book(s) 补助帐簿

Auxiliary material 补助材料（原料）

Auxiliary record 补助记录

Auxiliary unit budget 附属单位预算

Available assets 可用资产

Available balance 可用馀额

Available cash 可用现金

Available income 可用收益；可用收入

Available surplus 可用盈馀

Avail 担保付款

Average 平均数

Average balance平均馀额；平均差额

Average capital 平均资本

Average cost平均成本

Average due date平均到期日

Average earnings平均业务收益

Average inventory平均存货

Average investment平均投资额

Average stock平均存货

Average unit cost平均单位成本

Average unit price平均单价

Average weight平均重量

Averaging maturity平均到期日

Averaging of accounts往来帐平均馀额

Averaging stock计算平均存货

B:

Back freight 退货运费

Back order 延期交货

Back order memo 延期交货通知单

Bad and doubtful account 呆帐

Ad assets 坏资产

Bad checks 空头支票

Bad debts 坏帐

Balance (balance amount) 馀额；差额

Balance account 结算帐户

Balance book 分类帐馀额簿；分类帐差额簿

Balance brought forward 馀额（差额）承前

Balance brought for ward from last year 上年馀额

Balance carried down 移后页

Balance form of profit and loss statement 帐户式损益表（同 account form of profit and loss

statement）

Balance forward 馀额移后

Balance in our favor 我方受益

Balance in your favor 你方受益

Balance of account 差额

Balance of stock system永续盘存制（同perpetual inventory system）

Balance of stores records 存料馀额记录

Balance of trade贸易差额；进出口货相差数

Balance sheet accounts资产负债表；货借对照表

Balance sheet accounts资产负债表帐户

Balance sheet analysis资产负债表分析

Balance sheet date资产负债表日期；结帐日

Balance sheet for all purposes 通用资产负负表 (同all – purpose balance sheet)

Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表

Balance sheet – income sheet ratios 资产负债与损益比率

Balance sheet ratios 资产负债比率

Balance ticket 决算单

Balancing account 平衡帐户

Balancing ledger 馀额栏式分类帐

Ballots 不记名票

Bank account(s) 银行往来帐

Bank balance 银行往来馀额

Bank bill, banker’s draft, bank draft, bank paper 银行汇票

Bankbook 银行往来帐折

Bank charges 银行手续费

Bank check 银行支单

Bank commission 银行酬劳金

Bank deposits 银行存款

Bank discount 银行贴现息

Bank draft 银行汇票

Banker’s acceptance 银行承兑；银行承兑汇

Banker’s ratio 汇银行用比率

Banking capital 银行运用资本

Bank loans 银行借款

Bank overdraft 银行透支

Bank reconciliation statement 银行往来调节表

Bank register 银行往来登记簿

Banks, orders (cashiers’ orders) 本票

Bank’s account title 银行会计科目

Bank statement 银行结单

Bank stock 银行资本

Bankruptcy 破产

Bank with whom the credits opened 往来银行

Bargain 买卖合同；议价

Bargain money 定银

To bargain 立卖货约；讲价

To buy at a bargain 订购

To strike a bargain 订定合同

Great bargain 廉价货物

Barter 交易物品

Basic accounting unit 会计单位

Basic price 基价

Basic unit budget 单位预算

Bearer bonds 无记名债券

Bearer check 执票人支票；来人支票

Bearer stock 无记名股份

Bearer stock certificate 无记名股票

Beginning inventory 期初存货

Below par 低於票面价格

Beneficiary 受益人

Benefit fund reserve 职工福利基金准备

Betterment order 添改自用资产通知单

Bid 出价

Bidder 出价者；竞卖人

Bid sheet 投票人名单

Bill票据；帐单；汇票

Bill at sight; demand bill (draft) 即期票据

Bill for a term; period bill 兑换期票

Billing 开发票

Bill market 汇兑市面

Bill of credit 付银通知书

Bill of exchange 汇票

Bill of lading 提单

Bill of material 规定用料单

Bill of parcels; bill 发票

Bill and accounts payable with terms 期付款项

Bills and accounts receivable 期收款项

Bills book (register) 票据簿（同notes book）

Bills discounted 票据贴现（同notes discounted）

Bills discounted with collateral securities 附担保票据贴现

Bills payable 应付票据（同notes payable）

Bills rediscounted 应收票据（同notes receivable）

Bills rediscounted 票据再贴现

Bills with collateral securities 有抵押品之票据

Bill to bearer 不记名票据

Bill to order debts 帐面债务

Book entry 帐面记录

Bookings 未交定货

Book inventory 帐面存货

Bookkeeper簿雇员；记帐员

Bookkeeping 簿记；簿记学

Bookkeeping by card system 卡片式簿记制

Bookkeeping by single entry 单式簿记

Bookkeeping of bank 银行簿记

Bookkeeping system 簿记制度

Bookkeeping transactions 簿记交易；簿记事项

Book loss 帐面损失

Book of estimates 概算书

Book of final entry 终结帐簿；结帐记录

Book of first record 原始帐簿

Book of original documents for payments 支出凭证簿

Book of original documents for receipts 收入凭证簿

Book of original entry (entries) 原始帐簿

Book of secondary entry 转记帐簿

Book profits 帐面利益

Books of accounts 帐簿

Books of records 记录簿

Books surplus 帐面盈馀；公开盈馀

Book value 帐面价值

Borrowed capital 借入资本

Boston ledger 波士顿式分类帐

Bought book; purchase daybook; bought journal 进货簿

Bought ledger 进货分类帐

Bought note 卖货据；卖货单

Bounty 奖励金

Branch 支店；分店

Branch accounts 支店（分店）帐户

Branch cash account 支店（分店）现金帐户

Branch consignments (shipments) 寄交支店（分店）货物

Branch control account 支店（分店）统制帐户

Branch ledger 支店（分店）分类帐

Branch ledger 分店总帐

Branch office general account 支店往来帐户

Branch office report 支店报告

Brand; chop 商标；圆记

Break – even point 营业损益两平点

Break – up value 拆卸价值

Broker 经纪人

Brokerage 佣金、手续费

Brokerage expenses 佣金费用

Brought 承前

Brought forward 承前页

Brought forward account 前期滚结帐目

Budget 预算

Budget accounts 预算帐户

Budget allotment 分配预算

Budget allowance 预备金

Budgetary deficit 预算亏绌

Budget control 预算统制

Budget enforcement 预算执行

Budget estimation 概算

Budget for annual receipts 岁入预算

Budget for expenditures 岁出预算

Budget for local government 地方预算

Budget – making 预算的编制

Budget message 预算申请书

Budget procedure 预算程序

Budget reserve 预备金

Budget statements 预算表

Budget system 预算制度

Budget year 预算年度

Building expenses 房屋费用

Building fund reserve 建筑基金准备

Building service 房屋服务费用

Burden 负荷；制造费用

Burden appointment负荷分配；制造费用分配

Burden – credit account已分配负荷（制造费用）帐户

Burden distribution 负荷分配

Burden – in – process 在制负荷（同manufacturing expenses – in – process）

Burden rates 负荷分配

Business 营业商业；业务

Carry on business, to 营业

Establish a business, to 创业

Give up a business, to 停业；歇业

Set up a business to 开业

Shut up a business to 停止营业

Start a business to开始

Wind up (one-s) business to 闭业；关店

Business accountancy 商事会计

Business day 营业日

Business enterprise 企业

Business hours 营业时间

Business papers 商用单据；商业票据

Business reports 营业报告

Business tax, sale tax 营业税；销售税

Business transaction 会计事项 (同transaction)

Business year; financial year 会计年度；财政年度

Buying agent 办货代理人

Buying cost 购入原价

Buying expenses 购买费用

Buying out an interest 购出股份

Buying quota 购买预计额

Buying rate; buying price 买价

Buying requisition 购买请求单

By – laws 公司章程

By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）

By – products 副产品

By - products sales 副产品销售

C:

C.A.; chartered accountant 会计师

Call 催缴股款通知书

Call book 催缴股款簿

Call loans 通知放款

Call loans secured 活期抵押放款

Calls in arrears 延付催缴股款

Call up capital 已催缴股本（包括已收及催缴未收的股本）

Cancelled check 柱销支票；付讫支付

Capacity expenses （生产）能量费用

Capital资本

Capital account 资本帐户

Capital account balance sheet 固定资产负债表

Capital adjustment account 资本调整帐户

Capital assets 资本资产

Capital charges 资本支出（同capital expenditures）

Capital deficit 资本亏绌

Capital expenditures 资本支出

Capital expenditure account 资本支出帐

Capital expense 集资费用

Capital fund 资本基金

Capital gains 资本利益

Capital income 资本收益

Capitalization 资本总额；资本化（指利益的资本化）

Capitalization of interests 滚利作本

Capitalized expenses 资本化的费用

Capitalized profits 资本化的利益

Capitalized value 资本化的价值

Capital liabilities 资本负债（同funded debts）

Capital transfer 资本转移

Capital losses 资本损失

Capital outlays 资本支出

Capital profits 资本利益

Capital receipts资本收入

Capital returned to stock – holders in dividends 摊还股本

Capital revenue 资本收益（同capital income）

Capital stock 股本帐

Capital stock authorized 额定股本

Capital stock certificate 股票（同certificate of stock）

Capital stock common 普通股本

Capital stock outstanding 现发股本

Capital stock – preferred 优先股本

Capital stock subscribed 已认股本

Capital stock subscriptions 认缴股本

Capital surplus 资本盈利

Capital uncalled 未收资本

Caption of account 会计科目

Card ledger 卡片式分类帐

Card of account 分类帐目录

Carriage 搬运费

Carriage paid 运费付讫

Carried forward 接后

Carried over 过次页

Carrying charges 置存资产费用

Carrying charges 储存支出（指存货而言）

Carrying cost 储存成本（指存货而言）

Carrying value 储存价值（指存货而言）

Cartage – in 购货车力

Cartage – out 销货车力

Cash 现金、现款

Cash account 现金帐户

Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率

Cash assets 现金资产（包括现金、银行往来、运送现金等项目）

Cash audit 现金审计

Cash balance 现金馀额

Cash basis 现金基础；收付实现基础

V before delivery 现金交货

Cash bonus 现金红利

Cash book 现金簿；现金收付簿；现金帐

Cash budget 现金预算

Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）

Cash Cr. 现金付出

Cash credit 保证放款；活期信用放款

Cash credit slip 现金支出传票

Cash day; pay day 付款日

Cash debit slip 现金收伟票

Cash disbursements 现金付出

Cash disbursements journal 现金付出日记帐

Cash discount 现金折扣

Cash dividends 现金股利

Cash Dr. 现金收入

Cash held in foreign countries 存国外现金

Cashier 收支员；出纳员

Cashier’s check 本票

Cash in bank Cash in closed banks 倒闭银行存款

Cash in deposit 存银行现金

Cashing check 兑现支票

Cash in transit 在运现金

Cash in treasury 库存现金

Cash journal 现金日记帐；现金簿

Cash journal day book 现金日记帐

Cash on arrival 货到付现

Cash on bank 银行存款

Cash on delivery 现款交货

Cash on hand 手存现金

Cash on book 现金支出簿

Cash payment journal 现金付出日记帐

Cash payments 现金支付

Cash payments book 现金付出簿

Cash purchase 现购

Cash receipts 现金收入

Cash receits book现金收入簿

Cash receipts journal 现金收入日记帐

Cash remittance note 解款单

Cash reserve 现金储蓄

Cash sale invoice 现售发票；；现销发票

Cash sales 现售；现销

Cash sales book 现售簿；现销簿

Cash settlement 现结

Cash short and over 现金清偿基金

Cash slip 现金传票

Cash surrender value (of life insurance) 保险积存金

Cash tickets 现售票；现销票

Casual audit 临时审计

Catalogue 目录

Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）

Certain annuity 确定年金

Certificate book 股票簿

Certificate deposit 证券存款

Certificate of balance sheet 资产负债表证明书

Certificate of completion of handling over charge 交代证明书

Certificate of deposit 存款证；存款单折

Certificate of indebtedness 借据

Certificate of origin 原货凭单

Certificate of stock 股票

Certified accounts 会计师证明的帐目

Certified balance sheet 会计师证明的资产负债表

Certified check 保付支票

Certifying bank 付款保证银行

C.F. invoice货价及运费发票

C.F. price货价及运费价格

Change funds 找换金

Charge and discharge statement资金运用表

Charge and discharge statement as to income遗益收支表

Charge and discharge statement as to principal 遗本收益表

Charge for use 使用费

Charge off 剔除

Charges 费用；借项

Charges against revenue 营业（业入）支出

Charge sales 赊售、赊销

Charges for remittances, transfers. etc. 汇水

Charges forward 费用先付

Charge side 贷方

Charge tickets 赊购发票；赊销发票

Charge to capital 资本支出

Charge to income 营业（业入）支出

Charter 执照

Chartered accountant 会计师

Charter of concession 特许证

Chattel mortgage 动产抵押

Chattels 动产

Check 支票

Checkbook 支票簿

Checkbook stubs 支票存根簿

Check collection 支票兑取

Check collector 支票兑取人

Check holder 持票人

Check mark 核对符号；柱销记号

Check register 支票登记簿

Checking accounts 核对帐目

Check to bearer 不记名支票

Check to order 记名支票

Cheque 支票

Chequebook 支票簿

Chief accountant 会计主任

Chronological books 序时帐簿

Chronological record 序时记录

Circulating assets流动资产

Circulating capital流动资本

Circulating liabilities 流动负债

Circulation cost 流动费用

Claimant’s ledger 债权人分户帐

Claim for additional securities 追加

Claims 债权

Class cost system 分类成本制度

Classification manual 帐户分类说明

Classification for accounts 帐户分类；会计科目分类

Classified trial balance 分类试算表

Clean bill 信用用据

Clean draft 普通汇票

Clearance sale 售低货

Clearing account 暂记待结转帐目

Clearinghouse 票据交换所

Clerical error(s) 记录错误；误毕

Client 委托人

Client ledger 委托人分户帐

“Close “ corporation 股份不公开公司（即不公开招股的公司）

Closed account 已结帐户

Closed mortgage 限额抵押

Closing 结算

Closing accounts 结帐

Closing balance 期终馀额；期终差额

Closing entries 结帐记录

Closing entry 结帐分录

Closing the book(s) 结帐

Co – insurance 共同保险

cash on delivery 交货收款

Code number 标号数码

Codicil 遗嘱更改

sales 交货收款销售

Collateral loans 证券担保放款

Collateral note 附带期票

Collateral security 附属担保品

Collateral trust bonds 证券担保信托公司公司债

Collection 徵收；收帐

Collection charges 代收票据费

Collection expenses 收帐费用

Collection fees 代收票据费

Collections receivable for customer 未收代付款

Collective account 统经帐户

Collector; bill collector 收帐人

Collusion 串同舞弊

Columnar analysis (columnar analysis sheet) 多栏分析表

Columnar books 多栏帐簿

Columnar journed 多栏日记簿

Columnar records 多栏记录

Columnar work sheet 多栏计算表

Combined cost and general ledger 联合成本及普通分类帐

Combined journal and ledger 联合日记分类帐

Combined statement 联合决算表

Commercial bills 商业票据

Commercial bookkeeping 商业簿记

Commercial capital 商业资本

Commercial credits 商业信用款

Commercial invoice 商业发票

Commercial discount 商业折扣；商业贴现

Commercial letters of credit 商业信用证

Commercial museum 商品陈列所

Commercial organization and customhouse 商业机关及税关

Commercial paper 商业票据

Commercial profit 商业利益

Commercial register 商业登记簿

Commercial registration 商业登记

Commercial transaction 买卖；贸易

Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商

Commission(s) 佣金；手续费

Commission agency 代理贸易

Commission agent 贸易代理人

Commission broker 经纪人

Commission for collection 收帐佣金

Commission merchant 代售商

Commission sale; consignment sale 委托贩卖

Common cost 共同成本

Common dollar等值货币

Common stock 普通股

Community 共同收益

Companies 公司财产

Company 公司

Company law 公司法

Company limited by guarantee 保证有限公司

Company limited by shares 股份有限公司（同corporation; joint stock company, limited）

Company’s act 公司法（同law of corporation）

Comparative balance sheet 比较资产负债表

Comparative budget and actual balance sheet 预算与实际资产负债比较表

Comparative budget and actual income sheet 预算与实际损益比较表

Comparative cost sheet 比较成本表

Comparative income account 比较损益表

Comparative operating statement 比较营业表

Comparative profit and loss statement 比较损益表

Comparative statement of actual and estimate profit and loss 实际及预计损益比较表

Comparative statement of cost per productive hour 生产小时成本比较表

Comparative statement of monthly cost per productive hour 生产小时每月成本比较表

Comparative statement of monthly operative cost per unit 工作单位每月成本比较表

Comparative statement of operation cost 动作成本比较表；工作成本比较表

Comparative statement of order costs 分批成本比较表

Comparative statement of product costs 产品成本比较表

Comparison sheet 比较用表

Compensation insurance 职工赔偿保险

Compensatory errors 抵销错误 （同offsetting errors）

Compiling costs 集成本资料

Complete audit 全部审计

Complete cost 总成本

Complete detailed audit 全部详细审计

Completion report 完工报单

Composite balance sheet 综合资产负债表

Composite income sheet 综合损益表

Composite life 平均年龄

Composite percentage statement 综合百分率决算表

Composite rate 混合率（用於折旧的摊提或负荷的分配）

Composite ratio 综合比率

Composite turnover 综合周转数

Composition depreciation 综合折旧

Compound arbitrated rate 联合汇兑价率

Compound arbitration 重复汇兑（即两国以上之汇兑）

Compound interest 复利

Compound journal entry 多项分录式

Condensed balance sheet 简明资产负债表

Condition 品质

Condition of affaire 清算资产负债表（同statement of affaire）

Conditional endorsement 条件背书

Conditional sales 附条件销售

Confidential clerk 秘书

Confirmation 询证

Confirmation request 请证

Consigned goods 寄销品

Consignee 承销人

Consignment 寄销；寄销品

Consignment expenses 寄销费用

Consignment goods 寄销品

Consignment – in (inward) 承销；承销品

Consignment – out (outward 寄销；寄销品

Consignment profit and loss 寄销损益

Consignment records 寄销记录；寄销记录

Consignment sales 寄销品销售；寄销品销售

Consignor 寄销人

Consignor’s note 寄销通知书

Consolidated balance sheet合并资产负债表

Consolidated debts 固定债

Consolidated fund service 固定资金

Consolidated income sheets 合并损益表

Consolidated returns 合并收益

Consolidated statement 合并决算表

Consolidated statement of cost of goods sold 合并销货成本表

Consolidated surplus 结合盈馀

Consolidated surplus statement 合并盈馀表

Consolidation 合并

Consolidation by lease 租赁合并

Consolidation by merger 吸收合并

Consolidation by purchase 购买合并

Constant return (retrace) 收益

Constant capital 不变资本

Constant cost 不变成本；固定成本；固定费用

Constant expenses 固定费用

Construction account 建筑帐

Construction work – in – process 在建工程

Constructive accounting 设计会计；设计会计学

Constructive closing 推定结帐

Consumables 消耗品

Consumption 行销；销路

Contingent assets 或有资产

Contingent depreciation 或有折旧

Contingent fund 意外损失基金

Contingent liability 或有负债

Contingent profits 或有利益

Contingent reserve 意外事项准备金（同reserve for contingencies）

Continual redemption sinking fund 偿债基金（同sinking fund）

Continuing appropriation 继续经费；继续拨款

Continuing cost 继续成本；连续成本（对准备成本而言）

Continuous annuity 继续年金

Continuous audit 继续审计

Continuous system of physical inventory 继续盘存制度；继续实地盘存制度

Contra accounts 对销帐户

Contract goods 契约货品

Contract interest 约定利息

Contract note 买卖合同

Contract of insurance 保险契约

Contract of sale 卖契

Contractor 包工者；包造者

Contract rate of interest 约定利率

Contract register 契约登记簿

Contract reserve 契约规定准备

Contract sales 契约销售（销货）

Contractual dividend 契约规定股利

Contractual reserve 契约规定准备

Contractual service 杂用支出

Contra entry 对销

Contra valuation account 对销计价帐户

Contributed surplus 捐助盈馀

Contribution 分配

Contribution receipts 捐款收入

Control (controlling) account 统制帐户；统制科目

Controllable costs 可统制成本

Controllable expenses 可统制费用

Controlled accounts 补助帐户；明细帐户

Controlled company 被统制公司

Controlled corporation 被统制公司

Controlling account 统驭帐户

Controlling company (corporation) 统制公司

Controlling interest 统制股权

Controlling record 统制记录

Control of expenses 费用统制

Control of merchandise 商品统制

Conventional accounting 会计惯例

Conventional depreciation 惯例折旧

Conventional form 惯例式（决算表）

Conversion 转换

Conversion interval 复利期间

Convertible preferred stock 可换优先股

Corporate bonds 公司债

Corporate surplus 公司盈馀；公债

Corporation 股份有限公司

Corporation by – laws 公司章程

Corpus 遗本（遗产的本金）

Correcting entry (correction entries) 改正分录；改正记录

Cost 成本

Cost account 成本会计；工业会计

Cost accountant 成本会计员

Cost accounting 成本会计

Cost accounts 成本帐户

Cost adjustment 成本调整

Cost analysis 成本分析

Cost and freight 货价加运费

Cost audit 成本审计

Cost center 成本中心

Cost classification 成本分类

Cost clerk 成本记录员

Cost department expense 成本部费用

Cost differentials 成本差异

Cost fluctuation 成本变动

Cost – finding 成本计算

Cost formulas 成本公式

Costing (cost finding) 成本计算

Cost,

Cost, insurance freight

Cost, insurance, freight and

Cost, insurance, freight and

Cost, insurance, freight, commission

Cost journal 成本日记帐

Cost ledger 成本分类帐

Cost less depreciation 成本减折旧

Cost manual 成本会计规程

Cost memo 成本通知单

Cost of by – product sales 副产品销售成本

Cost of floor space 地位成本

Cost of goods manufactured 制成品成本

Cost of goods manufactured and sold 制销货品成本

V of goods sold 销货成本

Cost of labor 人工制造（同labor cost）

Cost of (to) manufacture 制造成本

Cost of material 原料成本；材料成本

Cost of operation 运作成本

Cost of printing notes 兑换券制造费

Cost of production 生产成本

Cost of remitting specie 送现费

Cost of reproduction 再生产成本

Cost of sales 销货成本

“Cost or market” 成本或市价

“Cost or market whichever is lower” 成本与市价熟低

Cost period 成本期间

Cost – plus 成本加成

Cost plus a profit 成本加利

Cost plus contract 成本加利契约

Cost price 成本价格

Cost rate per unit 单位成本率

Cost records 成本记录

Cost report 成本报告

Cost sheet 成本单

Cost statement 成本表

Cost summarizing records 成本总记录

Cost system 成本制度

Cost tag 成本标签

Cost to make and sell 制销成本

Cost unit 成本单位

Cost value 成本价值

Cost variance (cost variation) 成本差异

Counterfoil 存根

Counter – sign 副署；会记

Counting-house books 商号帐簿

Coupon 息票；本息票；股利票

Coupon bond 附息票债券

Coupon register 息票登记簿

Coupons payable 应讨债券息票

Covered reserve 提存基金的准备

Covering notes 承担保险书

Credit 贷；贷记；贷项；贷入

Credit amount 赊帐金额

Credit balance 货馀；贷差；结欠

Credit for returned goods 退化减帐

Credit interest 存息

Cost items 贷项

Credit memo 贷项凭单

Credit memo for purchase returns 购买（货）退出通知单

Credit memorandum 贷项通知单

Credit memorandum for sales return 销售（货）退回通知单

Creditor 债权人；债主

Creditor – investor 债权投资人

Creditor of bankruptcy 破产户之债权人

Creditor’s equity 债主权；债主权益

Creditor’s ledger 债权人分户帐

Credit sale(s) 赊卖

Credit side 贷方

Cross – adding 交叉加算

Cross cheque (crossed check) 划线支票

Cross entry 对销记录

Cross – footing 交叉总结

Cross reference 对照

Cumulative capital stock 累积股本（指股利）

Cumulative comparison 累积比较

Cumulative dividend 累积股利

Cumulative preferred sock 累各优先股

Cumulative sinking fund 累积偿债基金（同accumulative sinking fund）

Currency loan 通货货款

Currency of a bill 兑换票据流通期间

Currency unit 货币本位

Current account 往来帐户

Current account balance sheet 流动资产负债表

Current assets 流动资产

Current expense 日常费用；岁定经费

Current funds 流动基金

Current intangibles 流动虚产

Current investment 流动投资

Current liabilities 流动负债

Current operating income statement 经常营业损益表

Current pass – book 往来折

Current payments 经常性开支

Current profit and loss 经常损益；本期损益

Current ratio 流动比率

Current surplus 本期盈馀

Customary discount折扣常例；折扣习惯

Customary dues 例定规费

Customers’ account 客户帐户

Customers’ account discounted 客帐贴现

Customers’ credit balance 客帐贷馀（差）

Customers’ deposit 客户定争；客户保证金

Customers’ ledger 客户分户帐

Customers’ statement 客户结单

Customhouse 税关

Customs duties 关税

D:

Daily balance 日计表

Daily interest 每日利息

Daily reports 日报

Daily (monthly) statement of account 每日（月）对帐单

Daily time report 工作时间日报单

Daily work report 工作日报单

Damage 损害；赔偿损失

Damaged condition 损坏程度

Damaged goods 损害货物

Damage suit 损坏赔偿诉讼

Data 资料

Data draft 定期汇票

Data due 到期日（同due date）

Data of balance sheet 资产负债表日期

Data of certification 证明日期（杳帐证明书上所证明的日期）

Data of value 起算利息日期

Dating 期日

Daybook 日记帐

Day of grace 宽限日（汇兑上宽限之时日）

Day of maturity; due date 到期日

Dead account 坏帐

Dead assets 死资产；无用资产

Dead stock 陈废存货（同obsoletes stock）

Debenture bonds 信用债券

Debenture capital 借入资本

Debentures 信用债券

Debenture stock 借款股份

Debit 借；借入；借项；借记

Debit and credit 贷借

Debit balance 借方差额

Debit items 借项

Debit interest 欠息

Debit memo 借项凭单

Debit memorandum 借项通知单

Debit side 借方

Debt 债务

Debtor 债务人

Debtor’s ledger 债务人分户帐

Debt payable account 应付债务帐目

Debt paying ability 偿债能力

Decimal system 十进数字法（指会计科目或材料等的分类编号）

Decimal time – reporting method 十进计时法

Declared value 设定价值（同stated value）

Decreasing cost 迤减成本

Deductible loss 可减损失

Deduction 减除数

Deed 契据

Deed of trust 信托契约

De facto corporation 事实上公司

Default 违约

Defer assets 迤延费用

Deferred annuity 延期年金

Deferred asserts 滚存资金

Deferred charges (debits) 迤延借项；滚存费用

Deferred charges to operation滚存费用

Deferred credits 迤延贷项

Deferred debit items 滚存费用

Deferred dividends 延派股利

Deferred expenses 迤延费用

Deferred income 迤延收益

Deferred liabilities 迤延负债

Deferred life annuity 拖延生命年金

Deferred maintenance 迤延维持费

Deferred overhead charges 迤延间接费用

Deferred revenue 迤延营业收入

Deferred shares (stock) 后派股（股利分派时，后於优先及普通股的股份，亦称founder’s stock）

Deferred unapplied expenses 迤延未分配费用

Deficiency亏绌

Deficiency account清算损失表

Deficiency account 亏绌帐户

Deficiency bills 不足填补票据

Deficit 亏绌

Dejure corporation 法律上公司；具备法定条件公司

Del credited agent 保付货价代理人

Delinquent accounts 过期客帐

Delinquent installment 拖欠分期款项

Delivery book 交货簿

Delivery equipment 运送设备

Delivery expense 送货费用

Delivery on arrival 货到即提

Delivery on term 定期交付

Delivery order 出货单；仓单

Delivery truck 运货车

Demand deposit 活期存款

Demand draft (bill) 即期汇票

Demand notes 即期票据（多指本票）

Demand loans and overdrafts 活期放款及透支

Departmental account分部帐户

Departmental accounting分部会计

Departmental capital分部资本

Departmental charges 分部费用

Departmental cost 分部成本；部别成本

Departmental expenses 分部费用；部别费用

Departmental profits分部利益；部别利益

Departmental rate 部别制造费用率

Departmental standard 分部标准；部别标准

Departmental stores account 分部材料帐户

Depletion 耗减

Depletion allowance 备抵耗减

Depletion expense 耗减费用

Depletion reserve 耗减准备

Deposit allowance 存款；保证金

Deposit at call 通知存款

Deposit book 存款簿；存折

Deposited reserve 存出准备

Deposit money 押租

Depositor 存款人

Deposit receipt 存单（存款收据）

Deposits at call 通知存款

Deposits by foreign or correspondents 国外同业存款

Deposit slip 存款单

Depreciable assets 应折旧资产

Depreciated value 折馀价值

Depreciation 贬价；折旧

Depreciation – annuity 年金折旧

Depreciation – appraisal 估价折旧

Depreciation – arbitrary 任意折旧

Depreciation – changing percentage of cost less scrap 馀值变率折旧

Depreciation composite life 平均年限折旧

Depreciation – compound interest 复利折旧

Depreciation during construction 建筑期内折旧

Depreciation – equal – annual payment 年金折旧

Depreciation – fifty – percent 五成折旧

Depreciation – fixed installment 分期定额折旧

Depreciation – fixed percentage of cost 成本定率折旧

Depreciation – fixed percentage of diminishing value 定率减值折旧

Depreciation fund 折旧基金

Depreciation – gross earning 总收益提成折旧

Depreciation – insurance 保险折旧

Depreciation – inventory 盘存折旧

Depreciation – job 分批折旧

Depreciation – maintenance 维持折旧

Depreciation on franchises 专利折旧

Depreciation on replacement value 重置价值折旧

Depreciation – output 产量折旧

Depreciation – percentage of original cost 原始成本定率折旧

Depreciation – production 产量折旧

Depreciation – proportional on fixed base 定数比例折旧

Depreciation – rate折旧率

Depreciation – reducing balance 馀额迤减折旧

Depreciation – reducing installment 分期迤减折旧

Depreciation – replacement 重置折旧

Depreciation reserve 折旧准备

Depreciation revenue 营业收入折旧

Depreciation – service output 生产单位折旧

Depreciation – sinking fund 偿债基金折旧

Depreciation – straight line 直线折旧；平均折旧

Depreciation – sum of expected life 预计年限总数折旧

Depreciation – sum of year digit 年数加总数折旧

Depreciation unit cost 单位成本折旧

Depreciation – working hour 工作时数折旧

Depreciation – profit point 预期利益点

Detailed audit 详细审计

Detailed ledger 明细分类帐

Detailed supporting statement 明细附表

Deterioration 耗损

Development cost 开发成本

Development expense 发展费用

Deviation 偏差

Devise 不动产遗赠

Differential cost 差量成本

Differential earning 差额赚得

Differential income差额收益

Differential increment 增加差量

Differential profit ratio 差额利益比率

Differential section 差额之部

Diminishing assets 迤耗资产

Direct charges 直接费用（同direct expenses）

Direct closing method 直接结算法

Direct cost 直接成本

Direct department 直接部分（生产部）

Direct departmental expenses 分部直接费用；直接部别费用

Direct distribution 直接分配

Direct draft; direct paper 直接汇票

Direct exchange 直接汇兑

Direct expense(s) 直接费用

Direct labor 直接人工；生产人工

Direct liabilities 直接负债

Direct material 直接原料；基本材料

Direct material consumed 耗用直接原料

Direct material cost 直接原料成本

Direct sale 直接贩卖

Direct transaction 直接交易

Disbursements 付出；支付

Discount贴现；折扣；贴现息

Discount accounts receivable 应收帐款贴现

Discount notes 票据贴现

Discount granted 给予折扣

Discount offered 允给折扣

Discount on bonds 债券折价

Discount on bonds purchased 购入债券折价

Discount on capital stock 股本折价

Discount on purchases 购买折扣

Discount on sales 销售折扣

Discount on stock股本折价

Discount rate折扣率

Discount taken获得折扣

Discussion statement 讨论式决算表

Dishonored bill 不收期票

Dishonored check 不兑现支票

Dishonor 拒绝付款；拒绝承兑

Dishonored cheque 不兑现支票

Dishonored notes 拒付票据

Distributed profits已分派利益

Distribution cost 发售成本；发行成本

Distribution of profit and loss 损益分配

Distribution on gross profit 依毛利分配

Distribution on manufacturing cost 信制造成本分配

Distribution on number or quantity依数量分配

Distribution on selling price 依售价分配

Distribution rates 分配率

Distribution sheet of stores 材料分配单

Distribution statement of service cost 服务费用分配表

Distributive profits 可分派利益

Dividend 馀利

Dividend book 股利簿

Dividend declared 议决分派的股利

Dividend equalization fund 平均股利基金

Dividend equalization 平均股利准备

Dividend fund 股昨基金

Dividend payment book 股利支付簿

Dividend payment sheet股利支付表

Dividend reserve 股利准备

Dividends股利

Dividends earned 股利；红利

Dividends on preferred book 优先股利

Dividends payment sheet 应付未付股利

Dividends receivable 应收股利

Dividend stock 股利股份；股利股票

Dividend warrants 股息单

Divisional cost 分部成本；部别成本

Documentary bills (drafts) 跟单汇票；交换提单汇票

Documentary payment bill 付款时交还抵押之押汇票

Documents 单据

Dominant company 主要公司

Domirile bill 外埠付款票据

Donated land 捐赠地产

Donated land reserve 捐赠地产准备

Donated stock 捐赠股份

Donated surplus 捐赠盈馀

Donated working capital 捐赠运用资本

Donation account 捐赠帐户（记载捐赠股票的贷方帐户）

Dormant partner(s) 隐名股东；外股

Double account form of balance sheet 双帐式资产负债表

Double account system 双帐制

Double column ledger 双栏帐户

Double-crossing 支票上画双线

Double entry 复式

Double – entry bookkeeping 双记式帐江

Double insurance 复式保险

Doubtful accounts 呆帐；可疑帐款

Doubtful assets 可疑资产

Doubtful debts 可疑债务

Down payment 定银

Drafts payable with terms 期付汇款

Draft 汇票（同bill or exchange）

Drafted budget 拟定预算

Drafted general budget 拟定总预算

Drafts and telegraphic transfers 汇出汇款

Drafts and telegraphic transfers payable 应解汇款

Drawee 付款人；支付人；出票人

Drawer 出票人

Drawing account 提用户

Drawings提款；提存

Drug in the market 呆滞货品

Due banks 收款银行

Due date 到期日

Due from banks 存放同业

Due on demand 活期

Dues 会费；捐费

Due to bank 同业存款

Due to consignor 应付寄销帐款

Duplicate 副本

Duplicate invoice 发货副单；发票副联

Duration of existence 存立期间

Dutiable 应徵税的

Duty free 免税的

Duty paid 关税已付

Duty – paid proof 完税凭证

Duty unpaid 关税未付

Dynamic ratios 动态比率

Dynamic statement 动态表

E:

Earmarked surplus 指定用途盈馀

Earned income 已获收益

Earned surplus 营业盈馀；赚得盈馀

Earnest money 购货定金

Earning capacity value 收益力价值

Earning power 收益力；赚得力

Earning rate 收益率；赚得率

Earnings 业务收益

Earnings capitalized value 收益资本化价值

Earning surplus 营业盈馀

Effective rate of interest 实际利率

Electric power cost 电力成本

Elimination 销除

Employees’ bonus 职工酬劳金

Employees’ insurance fund 职工保险基金

Employees’ insurance fund 保险金

Employees’ pension fund 职工恤养基金

Employees’ savings fund(s) 职工储金

Employees’ liability insurance 职工伤害保险

Employment department expenses 雇工部费用

Encumbrances 保留数；不动产上的负担

Ending inventory 期末盘存；期末存货

Endorsement (endorsement) 背书

Endorsement without recourse 免除担保付款的背书

Endorser 背书人

Endowment fund 留本基金

Endowment insurance 储蓄保险；养老保险

Endowment memorandum 业务备忘录

Entering to the register 注册；登记

Enterprise 企业

Entertainment 交际费

Enterpot 转运口岸；税关货机

Entry 记录；分录

Equal installment system 等额分期付（收）款制

Equalization reserve account 平均准备帐户

Equalizing dividend 调剂压年股

Equated maturity 平均期日

Equilibrium; balancing 平衡

Equipment trust bonds 设备信托公司债

Equitable interest 衡平权利

Equitable rate base 公平费率基础（公用事业用）

Equity ratio 主权比率；衡平权比率

Errors in posting 过帐错误

Errors of commission 记帐错误

Errors of compensation 相抵错误

Errors of omission 遗漏错误

Errors of principles 原理错误

Estate 遗产；财产

Estate accounting 遗产会计

Estate corpus 遗产本值

Estate income 遗产收益

Estate tax遗产税

Estimate 估计

Estimated balance sheet a估计资产负债表

Estimated costs 估计成本

Estimated cost system 估计成本制度

Estimated cost value 估计成本价值

Estimated life 估计寿命；估计年限

Estimated loss form sales 预计销售损失

Estimated loss from sales valuation of merchandise inventory 按售价估计存货损失

Estimated market value 估计市价

Estimated physical life 估计实际年限

Estimated profit and loss statement 估计损益表

Estimated profit form sales 预计销售利益

Estimated revenue 岁入预算数；预计营业收入

Estimated service life 估计使用所限

Estimated statement 估计表

Estimates 估计；概算

Estimates of expenditure(s) 风气出概算书

Estimates of revenue 岁入概算书

Estimating cost system 估计成本制

Evidence record 凭证记录

Evidences 凭证

Exact quantity 确数

Excess capacity 超额（生产）能量

Excess earnings 超额收益

Excess profit tax 过分利得税

Exchange 兑换；汇兑

Exchange commission 兑换佣金

Exchange movement 汇兑价变动

Exchange premium 贴进

Exchange rate 汇价

Excise tax 营业税

Extraordinary profits 非常利益

Extraordinary receipts 特殊门收入

F:

Face value 面值

Factor 代理人；成本中心

Factor rate 成本中心分配率

Factory account 工厂会计

Factory book – dipping 工厂（业）簿记

Factory books 工厂帐簿

Factory burden 工厂负荷

Factory cost 制造成本（同manufacturing cost）

Factory cost sheet 制造成本单

Factory expense ledger 制造费用分类帐

Factory expenses analysis 制造费用分析

Factory journal 工厂日记帐

Factory ledger 工厂分类帐

Factory ledger controlling account 工厂分类帐统制帐户

Factory order 生产通知单；在制品成本单

Factory overhead 制造费用（同manufacturing expenses）

Factory service cost工厂服务成本

Factory supplies工厂供应品

Fair average quality 中等品质

Fair market value 公平市价

Fair value 公平价值

Fallacious deferred charges 虚伪迤借项

False entry 假记录

Favorable balance 有利差额

Fees 规费；公费；费

Fictitious accounts receivable 虚伪应收帐款

Fictitious assets 虚伪资产

Fictitious capital 虚伪资本

Fiduciary accounting 财产信托会计

Fiduciary loan 信用借款；信用放款

Filling 归档

Final account 决算

Final budget 核定预算

Final cost 最后成本

Final inventory 期末存货

Final report 决算书（报告）

Final settlement of account 决算

Final statement 决算表

Final value 终价

Financial accounts财务帐户

Financial budget财务预算

Financial condition财务状况

Financial control财务统制

Financial expense 财务费用

Financial income财务收益

Financial investigation 财务调查

Financial management expense 财务管理费用

Financial operation 财务经营

Financial position 财务地位

Financial position statement 财务地位表；资产负债表

Financial ratio 财务比率

Financial report 财务报告

Financial standards 财务标准

Financial statements 决算表

Financial structure 财务结构

Financial transaction 财务事项；财务交易

Financial year 会计年度；财政年度

Fine quality 优良品质

Fine cost 完工成本

Finished goods (products; stock) 制成品

Finished jobs 已成工作

Finished parts 制成零件

Fire insurance 为灵保险

Fire loss adjustment 火灵损失调整

Fire policy 火险保单

Firm sale contract 确定销售契约

First budget reserve 第一预备金

First cost 主要成本（同prime cost）

First mortgage第一抵押权

First mortgage bonds第一抵押权债券

First quality 上等品质

Fiscal agent 财务代理人

Fiscal period 会计期间；财务期间

Fiscal year 营业年度；会计年度；财务年度

Fixed assets 固定资产

Fixed capital 固定资本

Fixed charges 固定支出；固定费用

Fixed costs 固定成本

Fixed debts 固定债务

Fixed deposit(s) 定期存款

Fixed expenses固定费用

Fixed installment method 分期定额法

Fixed intangible assets 固定虚产

Fixed liabilities 固定负债

Fixed loans secured 定期抵押放款

Fixed loans unsecured 定期信用放款

Fixed percentage basis 固定百分率法

Fixed regular working capital 固定政党运用资本

Fixed tangible assets 固定实产

Fixtures 装置

Flat cost 纯成本

Flexible standard budget 弹性标准预算

Floating assets (capital) 流动资产

Floating capital 经营资金

Floating charge 流动质权

Floating debenture 流动质权债券

Floating debts (liabilities) 流动负负债

Floating fund 浮游资金

Floating policy 总额保险单

Fluctuations in exchange (foreign exchange fluctuations) 汇兑变动

plant (factory) 工厂交货

Focal date 假定起息日

Folio column 页数栏

Footings 总结

Foot – note 底柱；页肢柱

Forced sale value 迫卖价值

Forecasted statement 预测表

Foreclosure value 没收担保品价值

Foreign bank bills 外国银行票据

Foreign bill of exchange 外国汇票

Foreign check 外国支票

Foreign capital 外国资本

Foreign exchange 外汇

Forfeited securities arising from loans没收押品

Forfeited stock 作废股

Forgery 伪造（指签字）

Forms 格式

Formula cost system 公式成本制度

Forward 期货

Founders’ stock (shares) 发起人股份

Fractional stock warrants 零股认股权证

Franchises 专营权

Frand 舞弊

Free assets 自由痢疾（即未出质或抵押的资产）

Free goods 无税品；免税货

Free of charge 免费

Free

Free surplus 任意盈馀

Freight 运费；运费单

Freight charges 运费单（同Freight）

Freight – in (in ward) 运入运费

Freight not allocated 未分配运费

Freight notice 运费通知单

Freight – out (outward) 运出运费

Freight paid at destination 到达地付运费

Freight paid in advance 预付运费

Freight to be deducted 应扣代付运费

Frozen credits 呆欠

Full cost 完全成本

Full endorsement 记名背书

Full legal weight 正量

Full liability 完全责任

Full standard burden 全标准负荷

Sully secured creditors 担保充分的债权人

Fully secured liabilities 担保充分的负债

Functional depreciation 职能折旧

Functional expenses 职能别费用（与natural expenses相对）

Fund 资金；基金

Fund accounts 预算科目

Fund balance sheet 基金资产负债表

Funded debt 长期债款

Funded debt retired from surplus 以盈馀偿还的长期债款

Funded deficit 基金亏绌数

Funded reserve 置有基金的准备

Funds held in custody 保管款

Funds received for participation in loans made through us 转放款项

Funds statement 资金表

Furniture and fixtures 生财

Furniture and office appliances 事务所用具

Furniture and fixtures sinking fund 器具提存金

Future delivery 期货；远期交货

Futures 远期交易

G:

Gain on realization of assets 变产利益

Gains 利益

Garnished wages 扣发工资

General acceptance 普通承兑

General accounting 普通会计；普通会计学

General accounting department 总会计部

General accounting report 会计总报告

General accounting system 普通会计制度

General accounting unit 总会计（单位）

General administrative expense 普通管理费用

General agent 总代理人

General and administrative expenses 总务及管理费用

General annual reports 年度总决算；年度总报告

General audit 普通审计

General balance sheet 总资产负债表

General budget总预算

General cashbook 普通现金簿

General cost 一般费用

General crossing 无记名画线

General estimate 总概算

General expenses 日用开支

General final accounts 总决算

General fund 普通基金

General fund deposit 收入总存款

General government properties 公务财物

General indirect labor 普通间接人工

General inventory 财产总目录；财产目录

General journal 普通日记帐

General ledger 普通分类帐；总分类帐

General ledger accounts 总分类帐户

General ledger for properties and commodities 财产统制分类帐

General meeting of shareholders 股东大会

General non – cost system 普通非成本制度

General overhead of office on cost or General burden 一般间接费

General partners 普通合夥人

General partnership 普通合夥

General purpose statements 通用决算表

General reserve 普通话准备

General section 总务之部（损益表上的一部）

General surplus 普通盈利

General tariff 普通税则

Godown (storage) charges 仓租

Godown keeper; dodown man 仓库管理员

Going concern theory 继续营业原理

Going concern value; going value 继续营业价值

Gold exchange standard 金汇兑本位

Goods 货物；商品

Goods – in on consignments 承销；承销品

Goods in process 在制品；在产品

Goods in transit 在运品

Goods on approval 送阅之货

Goods on hand 盘存；财产目录（同inventory）

Goods on order 订购goods – out on consignments 寄销；寄销品

Goods receiving book 收货簿

Goods rejected or returned 退货

Goods to arrival; goods afloat 未到货

Government accounting 政府会计

Government administration expenses 政事费用

Government bonds 政府债券

Government business enterprises 公共事业；公营企业

Government properties 公有财物

Government revenue collecting offices 徵收机关

Grade 品级

Grand total 总计

Grants 补助金

Graphic statement 贺形决算表

Gross amount 总额

Gross appreciation 涨价毛额

Gross earnings 业务总收益

Gross income 总收益

Gross liabilities 总负债

Gross loss 毛损

Gross margin毛利

Gross price 毛价；总价

Gross proceeds 售卖所得总数

Gross profit 毛利

Gross profit on sales 销售毛利

Gross revenue 营业总收入；总收益

Gross sales 销售总额

Gross trading profit 销售毛利

Gross weight 总重量；毛重

Group depreciation 分组折旧

Group product集体产品

Guarantee (guaranty) 保证

Guaranteed bonds 保证债券

Guarantee deposit 押金

Guaranteed stock 保息股；保证股

Guarantor 保证人

Guaranty funds 保证金

H:

Half – yearly closing 半年决算

Hard cash 现金

Hard office and branches account (A. & L.) 总分行（共）

Hard office control account 总店统制帐户

Head office current 总店往来

Heat, light and power 光热及动力费用

Heavy discount 大折扣

Hedging 抛买（卖）

Helpers 助手；助理工人

Hidden reserve 秘密准备金；隐匿准备金（同secret reserve）

Highest bid 竞卖最高价

Highest possible price 最高价

Hire purchase 租购（未付清购价前，可作为租赁）

Historical cost 过去成本（即实际成本）

Holder; bearer 执票人

Holder in due course 善意执票人

Holding company 股权公司；控股公司

Home office 总店；本店

Hour cost 小时成本

Hypothecated assets 质押资产

Hypothecation 质押；抵押

Hypothetical cost, interest, Etc. 假定成本、利息等

I:

Identification method 辩认法（指各项存货计价）

Idle capacity 空闲（生产）能量

Idle equipment 闲置设备

Idle fund 闲置资金

Imaginary fund 假想基金

Immaterial annuity 寻常年金

Immaterial assets 无形资产；名义资产（同in – tangible assets）

Immaterial capital 非物质资本

Immediate annuity 即期年金

Immediate assets 流动资产（同current assets）

Immediate liabilities 流动负债（同current liabilities）

Immediate payment 即时付款

Immovable property 不动产

Immovable property 不动产（同real property）

Immovables account 不动产帐目

Immovables real estate 不动产

Impairment of capital account 亏绌帐户

Impersonal account 非人名帐户

Impersonal assets 非对人资产

Implements 用具

Implicit interest 内隐利息

Implied cash cost 内在付现成本（对资产的成本价值而言）

Import duty 输入税；进口税

Import entry 输入原书

Importer; import merchant进口商

Imports permit 准进口单

Import trade 输入贸易；进口贸易

Imprest cash 定额备用现金

Imprest fund 定额备用金

Imprest fund system 定额备用金制

Imprest system定额备用制；定期预制度

Improvements expenses 改良费用

Improvements and extensions 改良及扩充

Improvements in progress (process) 在改良工程

Improvements on leased property 租赁财产改良工程

Imputed cost 假计成本

Inactive (dormant) account 不活动帐

Inactive stock report 呆存材料报告单

Inadequacy 不敷用

Inadequate capacity不敷（生产）能量

Inadmissible assets 不可税资产

In balance 平衡

Incidental expenses 杂费；零费

Incidental revenue 杂项营业收入；偶获收益

Inclosure; enclosure 附件

Income 收益；所得

Income account(s) 收益帐户

Income and expenditure account 收支帐目

Income ponds 收益债券

Income charges 收益支出

Income from investments 投资收益

Income from royalties 租金收益；版税收益

Income on investment 投资收益

Income sheet 损益表

Income sheet ratios 损益比率

Income statement 收入表

Income statement 损益表

Income – tax 所得税

Income – tax reserve 所得税准备

Incorporation 登记；注册；设立

Increasing costs 迤增成本

Increment 增价

Indebtedness 负债

Indemnity 赔偿

Independent audit 独立审计

Index 目录

Index book 目录书

Index number 指数

Index number of wage 工资指数

Index of creditors 债权人索引

Indirect bill; indirect paper 间接汇票

Indirect cost 间接成本

Indirect department 间接部分

Indirect exchange 间接汇兑

Indirect expense 间接费用

Indirect labor 间接人工；补助人工

Indirect liabilities 间接负债

Indirect manufacturing cost 间接制造成本

Indirect materials 间接材料；补助材料

Indirect rate 间接汇兑率

Individual check 么人支票

Individual proprietorship独资（同sole pro-proprietorship）

Endorsement; endorsement 背书；票背答字

Industrial accident fund 工人伤害恤养基金

Industrial accident fund reserve 工人伤害恤养基金准备

Industrial capital 工业资本

Industrial cost system 工业成本制度

Inferior quality 劣品

Inflate profits 虚怡利益

Inflexible burden 固定负荷

In full 全数

Inheritance taxes 遗产税

Initial inventory 期初存货

Initial surplus 期初盈馀

Insolvency (insolvent) 无力偿付；无偿俩能力

Inspection report 视察报告单；检验报告单

Installation cost 装置成本

Installment 分期付款

Installment accounts receivable 应收分期帐款

Installment bonds 分期偿还债券

Installment delivery 分期交货

Installment sale 分期收款销售

Installment scrip book 分期收据簿

Instant 本月

Insurable value 可保价值

Insurance broker 保险经纪

Insurance business 保险事业

Insurance expense 保险费

Insurance fund 保险基金

Insurance fund reserve 保险（基金）准备

Insurance policy 保险单

Insurance premium unexpired 未过时保险

Insurance register 保险登记簿

Insurance value 保险价值

Intangible assets 无形资产；名义资产

Intangible value 无形价值

Inter – company accounts 公司间往来帐

Inter – company expenses 公司间费用

Inter – company profits 公司间利益

Inter – departmental income 部分间收益

Inter – departmental profits 部分间利益

Interest 利息

Interest account 利息帐

Interest accrued 应收利息

Interest – bearing note 附息票据

Interest charged to cost 计入成本利息

Interest cost 利息成本

Interest due 到期利息

Interest during construction 建筑期中利息

Interest earned 已获利息

Interest expenses (charges) 利息费用

Interest fund 利息基金

Interest income 利息收益

Interest method of account current 金额分类计算法

Interest on capital 资本利息

Interest on deposit 存款利息

Interest on investment 投资利息

Interest on loans from other bank 借入款利息

Interest paid 付出利息

Interest pass – book 息折

Interest payable 应付利息

Interest payable reserve le reserve 应付利息准备

Interest per annum 年息

Interest per diem 日息

Interest rate 利率

Interest receivable 应收未收利息

Interest received 收入利息

Interest reserve 利息准备

Interest statement 息单

Interest suspense 利息暂记

Interest upon loans 放款利息

Interim audit 期中审计

Interim 期中馀（差）额

Interim charges 临时开支

Interim date 中间日

Interim dividend 期中股利（指决算前预发的股利）

Interim receipt 临时收据

Interim report 期中报告

Interim statement 期中报表

Interim statements 期中决算表（指决算期前所编制的决算表）

Interim liabilities 对内负债

Intermediate account 中间帐户

Intermediate ledger 中级分类帐

Internal audit 内部审计

Internal ratio 内部比率

Intestate 无遗嘱被继承人

Intrinsic value 实值

Inventory 存货；盘存；财产目录

Inventory adjustment 存货调整

Inventory certificate 存货证明书

Inventory of supplies 用品盘存；供应品盘存

Inventory records 存货记录

Inventory report 存货报告单

Inventory short and over 盘存缺溢；存货缺溢

Inventory suspense account 存货暂记帐

Inventory taking 盘存

Inventory valuation 存货计价

Inventory value 存货价值

Invested capital 投入资本

Investment 投资

Investment account 投资帐

Investment assets 资金资产

Investment ledger 投资分类帐

Investment of reserves 准备基金投资

Investment of sinking fund 偿债基金投资

Investment trust 投资信托

Investment value 投资价值

Investment gain 无形利益

Investment loss 无形损失

Invoice 发票；发货单

Invoice account 货单所开之数

Invoice book 发票簿

Invoice copying book 发票存报簿

Invoice cost 发票原价

Invoice for purchases 购买发票

Invoice for sales 销售发票

Invoice inward book 购买发票簿

Invoice price 发票开价

Invoice outward book 销售发票簿

Invoice register 发票登记簿

Invard bills; drafts receivable with terms 期收汇款

Invard documentary bills 进口押汇

Inward freight and cartage 运入运费

Issued capital 已发股本

Issue par 发行价格

Item 项；项目

Items received in for advance 预收款

Items received for collection; bills sent for collection 托收款项

J:

Job 批发

Jobber 股票证券经纪；临时工人；包销货物人

Jobbing house 批发店

Job cards 工作单（同work tickets）

Job costs 工作成本

Job cost system 分批成本制

Job lot method 分批成本计算法

Job method 分批成本计算法

Job office 工务处

Job order 分批工作（制造）通知单

Job order cost sheet 分批成本单；分批通知成本单

Job order cost system 分批成本制（同job cost system）

Job production 分批生产

Job system 分批制

Jobs in operation 进行中工作

Jobs in process 在程工?

Job time report 工作时间日报单

Joint adventure 短期合夥

Joint and several liabilities 个别连带责任

Joint consignments 合夥寄销

Joint cost 联合成本

Joint facilities income 联合设备收益

Joint liability 连带责任

Joint product method 连产品法（用於成本的分摊）

Joint stock company股份公司

Joint Stock Company, limited 股份有限公司

Joint venture 短期合夥

Joint venture investment 短期合夥投资

Journal 日记帐；日记簿；分录簿

Journal daybook 分录日记簿

Journal entry 分录；分录记录

Journalizing 分录

Journal vouchers 分录凭单；分录传票

Judgments payable 判决应付款项

Junior accountant 初级会计员

Junk value 废料价值

K:

Kiting 移挪补空

Kiting cheque 空头支票

Knock down, to 敲槌；成效（用於拍卖）

Knock off, to

Knock loss 已知损失

L:

Labor 人工；劳工

Labor control 人工统制

Labor cost 人工成本

Labor cost sheet 人工成本单

Labor hour method 人工小时法

Labor hour rate 人工小时率

Labor in process 在制人工；在产人工

Labor – saving device 省工法

Labor statement 人工表

Labor turnover 人工周围率（期中离职工人人数对平均雇用人数的比率）

Land and building sinking fund 房地产提存金

Land, building furniture and equipment 房地产及器具

Land contracts 土地契约

Landing permits 起货单

Lapping 现金收入的截留移用

Large order 大批定货

Last – survivor annuity 最后生存年金

Lawful holder bearer 持票人

Law of corporation 公司法（同company law）

Lease 租赁

Leased property 租赁财产

Leaseholds 租约；租赁权

Ledger 分类帐；分户帐

Ledger accounts 分类帐帐户

Ledger assets 帐面资产

Ledger sheet 分类帐帐页；分户帐帐页

Legacy 遗产

Legal appropriation 法定用途

Legal budget 法定预算

Legal interest 法定利息

Legal person (body) 法人

Legal rate of interest 法定利率

Legal reserve 法定公积；法定准备

Legal reserve fund 法定准备金

Legal tender 法货；法定债款偿金

Legatee 遗产承受人

Lessee 承租人

Lessor 出租人

Letter of administration 管理遗产委任状

Letter of advice 发货通知书；汇款通知书

Letter credit (L/C) 信用状；信用证

Letter reference number 书信务备查号数

Letter of administration 选定遗产管理人命令

Levy 征课

Liabilities 负债类

Liabilities account 负债帐

Liability 负债

Liability account 负债帐

Liability between partners 合夥人间的责任

Liability certificate 负债证明书

Liability for acceptance 承兑责任

Liability for endorsement 背书责任

Liability insurance 责任保险

Liability reserve 负债准备

Life annuity 终身年金

Life insurance premiums 人寿保险费

Life insurance with dividend 人寿保险费

Lighterage 驳船费

Limit 限价

Limited annuity 定期年金

Limited company 有限公司

Limited liability 有限责任

Limited liability company 有限公司

Limited partnership 有限合夥

Liquid assets 流动资产（同current assets）

Liquidating (liquidation) dividends 清算摊分额

Liquidation 清算

Liquidation account 清算变产表

Liquidation profit and loss 清算损益

Liquidation value 清算价值

Liquidator 清算人

Liquid assets 流动资产

Liquid investments 短期投资（同temporary investments）

Liquid liabilities 流动负债（同current liabilities)

Listed securities 交易所挂牌牌证券

List of balances 馀客表；差额表

List of shareholders 股东名单

Loading 附加费用（即

Loading charges 装船（装货）费

Loaded labor 移借人工

Loan(s) 放款；借款

Loan back 放款银行

Loan capital 放息资本

Loan(s) on collateral 证券担保债款

Loan on collateral security; loan on security 抵押放款

Loans made on behalf of customers or other banks 代放款项

Loans on actual estate 不动产抵押放款

Loans payable 应付借款

Loans to subsidiaries 附属机关放款

Loan teller 付借款者

Long bills issued in the operation of lending foreign money 贷款票据

Long – term bonds 长期债券

Long term capital 长期资本

Long – term creditor 长期债权人

Long –term debts 长期债务

Long – term liability 长期负债

Long – term notes payable 应付长期票据

Loose – leaf accounting book 活页帐簿

Loose – leaf ledger 活页分类帐；活页分户帐

Loro accounts 来帐（国际汇兑）

Loss (losses) 损失

Losses and gains brought forward 前期滚结损益

Loss on bad debts 坏帐损失

Loss on exchange 汇况损失，兑换损失

Loss on property retired 资产废置损失

Loss on realization of assets 变产损失

Lost check 遗失支票

Lost labor虚耗人工

Lost time 虚耗时间

Lot

Lot and building account 地产帐

Lot method 分批法（用於生产方面）

Lot money 拍卖佣金

Lot number 批数

Lowest possible price 最低价

Lowest quotations 底帐

Low – priced goods 下等品；下价货

Low quality 下品

Lump sum budget 整数预算

M:

Machine burden 机器负荷

Machine cost 机器成本

Machine hour method 机器小时法（分批制造费用的标准）

Machine hour rate 机器小时率

Machine rate method 机器率法

Machine work report 机器工作报告

Machine and equipment 及机器及设备

Machinery and tools 机器及

Machinery equipment 机器设备

Main book 主要簿

Maintenance 维持；维持费

Maintenance and repairs 维持及修理

Maintenance department expenses 维持部费用

Maintenance of equipments 设备维持费

Maintenance of way and structures 工务维持费（铁道会计用）

Maintenance reserve 维持费准备

Majority interest 多数权利（指股东而言）

Maker 出票人

Management and general expenses 营业

Managing director 总经理

Managing partner 执业业务股东

Manifest 货单；舱单

Manipulation 窜改

Manipulation of accounts 帐目的窜改

Manual of accounts 会计规程

Manufacturing accounts 制造帐户

Manufacturing and factory equipment 制造及工厂设备

Manufacturing cost 制造成本

Manufacturing department 制造部

Manufacturing division 制造部分

Manufacturing expense distribution 制造费用的分配

Manufacturing expense – in – process 未完成的产品制造费

Manufacturing expense ledger 制造费用分类帐

Manufacturing expense standing orders 制造费用

Manufacturing operation 制作过程

Manufacturing statement 制造成本表

Manufacturing statistics 制造统计

Manufacturing 供制造用的物品supplies

Margin 保证金

Marginal cost 边际成本

Marginal note 边柱（会计报告表中柱於栏外的说明）

Marginal producer 边际生产者

Marginal profit 边际利润

Margin deposit 按金存款

Margin (security) deposited with the bank (and other guaranty funds) 存入保证金

margin deposit for security 保证金

Margin of safety 安全边际（指售价超过成本的数额）

Marine insurance 水险；海上保险

Marine policy 水险保单、

Mark – down 减低标价

Marketable goods 价易销的货物

Marketable securities 有市价

Marketing expenses 销售费用；运销费用

Mark – on 加标（增高标价）

Mark – up 增高标价（与mark – down相对）

Market price 市价

Market price method 市价法（指连合成本的分配）

Market rate 市场利率

Market value 市价；时价；现时价值

Matching cost with revenue 配合成本於营业收入

Material – at – site 工作地点存料

Material budget 原料预算

Material capital 有形资本

Material consumption 统原料消耗

Material control 原料统

Material cost 原料成本

Material cost method 原料成本法

Material credit slip 退料单

Material handling expense 原料管理费用

Material inventory 原料盘存

Material rate 原料率

Material requisition 领料单

Material valuation 原料定单

Materials 原料

Materials and supplies 原料及供应品

Materials in process 在制原料

Matured liabilities 到期负债

Matured liabilities unpaid 未付到期负负债

Matured note 到期票据

Maturing liabilities 将到期负债

Maturity 到期

Maturity date 到期之日

Maximum capacity 最高（生产）能量

Maximum price 最高价

Maximum quantity of stores 存料最高量

本文标签： 成本资产折旧费用帐户