会计英语名词解释

1、assets（资产）：economic

resources owned by the business that will benefit future

operation,GAAP requires they

are valued at cost,not

marketvalue.

2、Liabilities(负债):are

debets,the person or persons to whom they are owed are called

creditors.

3、Shareholders’equity(所有者权

益)：Creditors have legal

priority over the

owners’claims.the

shareholders’equity is the

residual amount.

4、Revenues(收入)：are increases

in stockholders’equity

resulting from the costs of

selling goods,rending services

or performing other business

activities

5、Expenses(费用)：are decreases

in stockholders’equity

resulting from the costs of

selling goods,rending services

er performing other business

activities.

6、Balance sheet(资产负债表)：is a

listing of a company’s assets, liabilities and owners’ equity on a given date.it is designed

to portray the financial

position of the company at a

particular time.

7、Statement of owner’s equity(所

有者权益表)：shows the changes

take place in the owner’s

capital during a period of time net income or not

loss.withdrawals,and owner’s

investment for a business.

8、Cash flow statement(现金流量

表)：reports cash receipt and

payments as well as cash

inflows and actflows in three

groups:operating

activites.investing

activites.and financing

activites.

9、The income statement(利润表)：

reports the net income or ner

less for the https://www.wendangku.net/doc/8f9865477.html, income: revenues-expenses.

10、Accrual accounting（权责发生制）：requires adjustment for prepaid unearned and accrued items thereforeit reports revenues when earnedand expenses when the expiration of benefit incurred.

11、The matching rule(配比原则)：states that expenses must be assigned to the accounting period in which they are used to produce revenue.

12.going concern principle(持续经营)：assumes that a business will continue for an indefinite period.

13. time period principle(会计期间)：an entity’s activities are divided into specific time periods.such as a year

14. full disclosure(充分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity

15.Consistency principle(一致性原则)：an entry must use the same accounting methods period after period so that the financial statements of succeeding period will be comparable.

16.materiality principle(重要性原则)：an amount may be ignored if its affect on the financial

statements is not important to its users.

17.conservatism principle(稳健性原则)：the least optimistic estimate should be selected when two estimates of amounts to be received or paid are about

equality likely;it is better to understate than over values.

18.busniness entity principle(会计主体)：each entity must keep accounting records and people reports that are distinct from those of the owner and any other entity.

19.

会计专业专业术语中英文对照

会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation

会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle

商务英语名词解释

Hostile takeover An acquisition of a firm despite resistance by the target firm's management and board of directors. Total quality control A philosophy and set of guiding concepts that provides a comprehensive means of improving total organization performance and quality by examining each process through which work is done in a systematic, integrated, consistent, organization-wide manner. Abbreviated TQM. Motivation theory/need hierarchy theory Psychological discipline that attempts to describe why people or animals behave as they do solely in terms of internal needs that drive behavior, rather than attributing any influence to external stimuli. theory X and theory Y assumption T h e o r y X With Theory X assumptions, management's role is to coerce and control employees. o People have an inherent dislike for work and will avoid it whenever possible. o People must be coerced, controlled, directed, or threatened with punishment in order to get them to achieve the organizational objectives. o People prefer to be directed, do not want responsibility, and have little or no ambition. o People seek security above all else. T h e o r y Y With Theory Y assumptions, management's role is to develop the potential in employees and help them to release that potential towards common goals. o Work is as natural as play and rest. o People will exercise self-direction if they are committed to the objectives (they are NOT lazy). o Commitment to objectives is a function of the rewards associated with their achievement. o People learn to accept and seek responsibility. o Creativity, ingenuity, and imagination are widely distributed among the population. People are capable of using these abilities to solve an organizational problem. o People have potential.

财务专业术语中英文对照表

财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会

专业术语英语整理

The term “enzyme” was coined by Wilhelm Kuhne.创造 crystallized 结晶centrifugal supernatant 离心上清液 were used to imitate enzymes mesoporous介孔材料，多孔 DMF-2甲基甲酰胺 Polymer with enzyme-like activity 聚合物 noble-metal nanoclusters 贵金属纳米团簇 In the presence of dopamine在多巴胺的存在下 Molecularly imprinted polymers were invented by 分子印迹聚合物 Nano ceria as superoxide dismutase mimic. 纳米二氧化铈作为超氧化物歧化酶模拟。 peroxidase mimic. 过氧化物模拟酶catalase,过氧化氢酶 Nano ceria as catalase and oxidase mimic纳米二氧化铈过氧化氢酶和氧化酶模拟

metal sulfide 硫化物 cobalt porphyri n钴 manganese锰facile温和的 chemicals and reagent s化学药品和试剂syring注射器 thioacetamide 硫代乙酰胺 stretching vibration 伸缩振动峰 carbonyl group羰基 aromatic acid 芳香酸 calibration curve 校准线 have been extensively explored to mimic the structures and functions of natural enzymes through various approaches.and several monographs andnumerous excellent reviews have been published have been found to exhibit unexpected enzyme-like Although the progress and achievements of classic artificial enzymes have been thoroughly reviewed in the literature, no comprehensive review has been devoted to nanozymes we discuss the current challenges facing nanozyme technologies and future directions to realize their great potential. 新方法 Hybrid materials（杂化材料） formed by incorporating inorganicmaterials into a polymeric matrix have even more promisingadvantages, such as novel

会计专业术语中英文对比(最新整理)

财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产

八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting

私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption

商务英语专有名词解释

Деловой перевод. Forms of ownership: –Sole Proprietorship—a business owned and operated by a single individual. –Partnership---- партнёрство— a business owned by two or more people. –Limited Company—a company where ownership is represented by company＇s shares. 1. Board of directors---.Cовет директоров —the officials elected by shareholders who rule the company 2. Current liabilities—the money that a company during which certain goods are produced. 3. Dividends—company profits paid to shareholders. 4. Entrepreneur-- Предприниматель—person who sets up a new commercial enterprise to make a profit. 5. Indebtedness -- задолженность– amount of debts 6. Initial funds --funds used in starting a business. 7. Liabilities -- Обязательства– the amount of debt that must be paid. 8. Shareholders-- акционер–those who own shares of a company＇s stock. 9. Accounting –бухгалтерия---- the action or process of keeping financial accounts. Is a system of gathering , summarizing and communicating financial information for a business firm, government or other organizations. 10. Balance sheet –Балансовый отчёт - is a statement which describes the companies resources and indicates where these resources have come from.

会计专业术语中英文对照

A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用

A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告

英语-名词解释

名词 英语语法分为词法和句法，分别是研究词类和句子的。英语共有十大词类，他们分别是名词、动词、冠词、代词、数词、形容词、副词、介词、连词、感叹词。我们会在以后的课程中一一学习。对名词的考查，通常会与主谓一致、名词的修饰词（有的只可以修饰可数名词，有的只可以修饰不可数名词）等结合起来进行考查。名词的辨析、可数与不可数、同一名词的可数与不可数的不同意义，名词的一些习惯表达法都是考查的要点。本讲重点对名词几个常见考点进行剖析。 1.名词的意义：从英语语法角度讲，表示人物、时间、地点、事物或抽象概念的词我们通常都称其为名词。例如chairman Shanghai milk physics 等。 2.名词的种类：总体上我们将英语中的名词分为 两大类专有名词 普通名词

专有名词 个体名词可数名词 名词集体名词 普通名词物质名词 抽象名词不可数名词 (A)专有名词：表示人或物所特有的名字，通常是人名、地名、书 报刊名、团体组织、机关名称等。例如Tom ,Beijing University , the United Nations. 专有名词的第一个字母要大写。 (B)普通名词：表示一类人、事物、物质或是表示一个抽象概念的 名词。例如 worker ,TV pen 等,普通名词可以分为以下四类： (1)个体名词：表示单个的人或单个的事物的名词。Chair car (2) 集体名词：表示一群人或一些事物的总称的名词。Class army police 由于本身就是复数意义，通常不再通过加-s变成复数，但是在主谓一致关系中要看是否表示整体，如果强调的是组成 该集体的个体概念时谓语动词用复数，如果表示整体要用单数，具 体情况见主谓一致部分的讲解。

会计英语专业词汇2009

1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购

Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利

环境科学专业英语名词解释

【环境】相对于某中心事物而言的周围境况。与某一中心事物有关的周围事物，就是这个事物的环境。 【生态环境】生态环境指生物体周围的其他生物和无机自然界，以及与作为主体的生物之间存在着种种客观的生存、营养关系和因果关系。 【环境科学】环境科学是研究人类与环境之间相互关系的科学，涉及自然科学、社会科学和技术科学，综合性很强。 【人类生态系统】人类生态系统，是指居民与其生存环境相互作用的网络结构，也是人类对自然环境适应、加工、改造而建造起来的人工生态系统。 【恒星】由炽热气体组成的、能自己发光的天体,维持恒星辐射的能源主要是热核反应。 因短期内很难发现它们位置的相对变化,故名恒星。 【脉冲星】脉冲星，就是一种变化的恒星。因为这种星体不断地发射短暂而极有规律的电磁脉冲信号 【新星】光度突然增加的爆发性恒星。 【行星】行星指的是围绕太阳运转、自身引力足以克服其刚体力而使天体呈圆球状、并且能够清除其轨道附近其他物体。 【卫星】围绕行星运行的天体。卫星本身不发光，大小、质量相差极大，运动特性很不一致。【星云】星云银河系内太阳系以外一切非恒星状的气体尘埃云。 【地球】地球是太阳的从里往外数第三颗行星，距太阳大约有150000000公里。地球每365.256 天绕太阳运行一圈，每23.9345小时自转一圈。它的直径为12756公里，只比金星大了一百多公里。 【高原】海拔高程在600m以上，表面较为平坦或略有起伏，四周常有崖壁与较低的地形单元分界。 【丘陵】地表起伏不大、山峦林立的低矮地形 【平原】地势宽广平坦，或略有起伏。海拔高程在200m以下的称为低平原。 【盆地】四周是高原或山地，中央低平的地区，外形似盆而得名。 【地球自转】地球绕其本身轴线的旋转运动。与太阳系的大多数行星一样，自转的方向是自西向东,从从北极上空向下看，为逆时针旋转 【太阳日】以太阳作参照，地球上的任意一点连续两次经过地心与太阳圆面中心连线的时间间隔，其长度是24小时。 【太阴日】月球作为参照，地球上任意一点连续两次经过地心与月球圆面中心连线的时间间隔，其长度是24小时50分。 【自转线速度】线速度是指地球上某点在单位时间内绕地轴所转过的线距离 【自转角速度】除南北两极外，地球各处的角速度都相同，平均角速度大约为每日360°，或每小时15°。 【赤道】地球绕轴自转，称自转轴，亦称地轴。地轴与地球表面的交点，称地球两极。过地轴中点且垂直于地轴的平面与地球表面的交线，称为赤道。 【地球公转】地球沿一定轨道围绕太阳的运动，称为公转。从地球北极高空看来，地球的公转方向也是自西向东，呈逆时针方向。 【近日点、远日点】每年大约1月3日，地球最接近太阳，此时的位置称为近日点；大致7月4日，地球最远离太阳，此时的位置称为远日点。 【春分点秋分点】赤道面与天球相交的大圆，叫天赤道，黄道面与天球相交的大圆，称为黄道。天赤道与黄道有两交点，分别为春分点和秋分点；春分点与秋分点之间的两个中点分别称为夏至点和冬至点 【黄赤交角】地球的公转轨道面．叫黄道面，是通过地心的一个平面，和地轴成66°34′

(完整版)会计专业英语词汇大全

一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。

商务英语名词解释

Acceptance承兑P119 An acceptance credit call for drafts to be drawn at a tenor for acceptance by the issuing bank or any drawee nawed in the credit.汇票承兑信用证要求汇票按规定在一定期限内由开证行或者其他在信用证上签名的收款人来检验。 a letter of credit信用证P116 A banker’s document letter of credit is a credit instrument.A common means of payment in international trade.一种在国际贸易中常见的支付手段。Containing a writer undertaking in the part of the issuing bank to pay a certain amount to a third party against the surrender of stipulated documents. collection托收P133 entrust banks as intermediaries to collect the money for the goods 委托银行作中间人收取款项 Bill票据 a statement of money owed for goods or services; demand payment tax 税收P197 charge against a citizen's person or property or activity for the support of government; levy a tax on hedge套期保值P144 capture slight differences in price; foreign exchange markets perform four major functions:tranfer of payments;provision of credits;payment at a distance;allowing hedging against exchange risk.外汇市场主要从事四种功能：转移支付；提供信贷；异地支付；提供外汇风险防范。 arbitrage套汇P139 buy at the lower price and sells at the higher price; Is the use of discrepancies in currency exchange rates to transform one unit of a currency into more than one unit of the same currency.利用不同的外汇市场各种货币在同一时刻的汇率和汇率上的差异，同时买进和卖出有关货币的现汇和期汇，以赚取汇率或利率上的差价收益的交易。 option期权P144 the right to buy or sell property at an agreed price; the right is purchased and if it is not exercised by a stated date the money is forfeited在外汇交易中，以契约形式规定的在某一特定日期或在未来某一日期，按规定的价格买（看涨期权）或卖（看跌期权）特定数量的基础票据权利。 future期货 A currency future,also FX future or foreign exchange future.is a futures contract to exchange one currency for another at specified date in the future at a price(exchange rate 买卖双方约定于未来某一特定日期，以约定价格买卖的约定数量的商品。 foreign exchange汇率,外汇 price by one currency for other currency; means the system utilized in financing international payments.一个用于支付国际金融付款的系统。

汽车专业英语词汇及重要名词解释

A （engine type) liquid cooled, in-line, 4cylinder, carb (发动机型号)水冷，直列，四缸，化油器式 (engine) compression ratio (发动机)压缩比(engine) displacement (发动机)排量(engine) fuel (发动机)燃料 13-mode 13工况 3rd gear 三档齿轮 3-way seat 三向座椅 4WD control device 四轮驱动控制装置 4WD indicator switch 四轮驱动指示灯开关 4WD lamp electrical connection 四轮驱动指示灯接线 4WD switch 四轮驱动开关 5th synchromesh assy. 五档同步器总成 6PK belt 6PK 多楔驱动皮带 A / C compressor assembly 空调压缩机总成 A / C control assembly 空调控制装置 A/C & heater assy. 空调加热器总成 A/C blower 空调鼓风机 A/C clutch 空调压缩机离合器 A/C compressor MTG bracket 空调压缩机安装支架 A/C control assy. 空调控制器 A/C housing assy. 空调箱总成 A/C low pressure switch 空调低压开关 A/C mode select switch 空调状态选择开关abdomen performance criterion 腹部性能指标 Abdominal Peak Force 腹部力峰值 ABS 防抱死制动系统 acceleration fuel system 加速系统acceleration running noise level 加速行驶噪声 accelerator interlocking type 加速踏板联锁式 accounting foundation 财政基础 Actual cycle work 实际循环功 Actual torso angle 实际躯干角 adapter 连接器additional features 附加装置 additional rule 附加法规 adjust screw 调整螺钉 adjuster cable 调整拉线 adjuster plug 调整盖 adjuster screw assy. 调整螺栓总成 adjuster washer 调整棘片 adjuster, diff. bearing 差速器轴承调整螺母Adjustment system 调节装置Administration and Registration Division 管理科 Agreement Concerning the Adoption of Uniform Technical Prescriptions for Wheeled Vehicles, Equipment and Parts Which Can Be Fitted and/or Be Used on Wheeled Vehicles and the Conditions for Reciprocal Recognition of Approvals Granted on the Basis of These Prescriptions关于对轮式车辆、安装和/或用于轮式车辆的装备和部件采用统一条件并相互认可基于上述条件批准的协定书Agreement Regulations 协定法规 air cleaner 空气滤清器 air cleaner assy. 空气滤清器总成 air cleaner cartridge 空气滤清器滤芯 Air compressor 空压机 air condition compressor 空调压缩机 air direct 空气走向 air filter 空气滤清器 air flow 空气流向 Air flow meter 空气流量计 air jet 空气量孔 air metering hole 空气量孔 air path 气道 Air Pressure of Tire 轮胎气压 Air type 空气型 air valve 空气阀 air-cooled 风冷 Aisles 通道 Alcohol 酒精 all bearing 球轴承 alternater bracket 发动机支架 alternator 交流发电机 alterntor assembly 交流发电机总成alumininum-rim 铝合金钢圈

管理会计专业术语词汇大全(英文版)

管理会计专业术语词汇大全(英文版)

changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that

商务英语名词解释

1. BUdget—预算an accoUnt Of PrObabIe future inCOme and expenditure during a stated, period, usu. a year USed as a guide in making finan cial arran geme nts. 2. RetUrn —回扌报the gai n from an in VeStme nt, either as in come or yield or as PrOfit on the sale of the inv estme nt. 3. Portfolio —证券投资组合the entire collection of inVeStments in the form of stocks, bon ds, or CertifiCate of deposits for PUrPOSeS other tha n con trolli ng 4. Royalty —专利税money Paid to the owner of a COPyright for PermiSSion to PUbIiSh COPyright material and to the owner of a Pate nt for PermiSSi on to USe a Pate nted desig n, usu. at a greed PerCe ntage of the selli ng PriCe of the product. 5. Patent —专利权a SPeCiaI right to an inven tor to be the on Iy PerS on to make and sell, or to authorize OtherS to make and sell a n ewly-i nven ted machi ne or process. 6. Non-tariff barrier —非贸易壁垒all forms of man-made ObStrUCtions to intern atio nal trade other tha n tariffs ,in cludi ng PrOhibiti OnSand quotas, etc. 7. FranChiSe —经销权an arran geme nt by WhiCh a mono poly PrOdUCer or owner gives ano ther PermiSSi on for the exclusive right to manu facture or sell the PrOdUCtS in a Certa in area. 8. Purchasing power—购买力of PerSons, the public, having the money to buy goods and services. 9. PPP —购买力平价PUrChaSing power Parity 10. tariff —关税tax IeVied by the CUStOmS 11. barriers to trade —贸易壁垒any action by a government to limit or PreVent the free flow of goods in and out of its coun try. 12. primary commodities —初级产品those commodities not processed, or only SIightIy processed, usually farm PrOdUCe or raw materials 13. drawback —退税duties Paid on imported goods that are refunded When re-exported 14. specific duties—从量税duties IeVied on the basis of quantity, weight, SiZe etc. of the goods 15. ad valorem duties—从价税duties IeVied on the basis of the PriCe of the goods 16. carriage —运费the PriCe or cost of tranSPOrtatiOn 17. voluntary offer —主动发盘an Ofer made On the initiative of the Oferer