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会计英语名词解释2.0版

会计英语名词解释2.0版
会计英语名词解释2.0版

1.equity(公平):is the residual interest in the assets that remain after deducting its liabilities.

2.retained earnings(留存收益):which represents the corporation’s cumulative net incomes less net loss and dividends since inception.

4.objectivity principle(客观原

则):transations must be reprdet based on independent,unbiased and ver if able.

5.cost principle(成本原则):all transactions are recorded based on the cash amount peceived or paid.

6.monetary principle(货币原则): all transactions are recorded based on a commom currency and not adjusted for changes in vaide.

7.revenue recognition brinciple (收入确认):revenue and related expentes are recorded when realized regardless of when cash is actually received paid.

8.the accrual basis of accounting matches revenues earned with expenses incurred. the effect of every transaction is recorded when the transaction occurs.not just when cash is received or paid.

9.the normal balance(收支平衡):of each type of account is a debit or credit balance depending on which sideof the account is used to record increase.

10.double-entry system:equal debits and credits(双输入系统):are made in the accounts for each transactions. thus,the total debits will always equal the total credits and the accounting equation will always in balance.

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/e3269242.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

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

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。

会计学原理英文名词解释

《会计学原理》名词解释Accounting: is an information and measurement system that identifies records and communicates relevant reliable and comparable information about an organization’s business activities.(P2) Managerial accounting: is the area of accounting that serves the decision-marking needs of internal users.(P4) Events: refer to happenings that affect an entity’s accounting equation and can be reliably measured.(P11) External user: of accounting information are not directly involved in running the organization.(P3) Internal user: of accounting information are those directly efficiency and effectiveness of an organization.(P4) Ethics: are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior.(P5) Cost principle: means that accounting information is based on actual cost.(P7) Revenue recognition principle: provides guidance on when a company must recognize revenue.(P7) Matching principle: prescribes that a company must records its expenses incurred to generate the revenue reported.(P7)

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

财务英语专业术语

流动资产CURRENT ASSETS: 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产:FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产:OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables

专业英语名词解释

采集时间 acquisition time 层间距 intersection gap 弛豫增强技术 relaxation enhancement technique 磁共振成像 MRI magnetic resonance imagine 单扇区重建算法 single-segment reconstruction algorithm 多排探测器CT multi-detector row CT 多平面重组 MPR multiplanar reformation 翻转角 flip angle 飞焦点技术 fly focal spot technique 高分辨率CT HRCT high-resolution CT 冠状动脉血管造影 coronary angiography 回波时间 echo time 计算机断层扫描 CT computed tomography 剂量指数 does index 静脉尿路造影术 intravenous urography 空间分辨率 spatial resolution 快速自旋回波 turbo spin echo 脉冲序列 pulse sequence 模拟转换器 ADC analog-to-digital converter 平板X线探测器 flat-panel X-ray detector 屏-片乳腺X线摄影 screen film mammography 时间分辨率 temporal resolution 时间剪影图像 temporal subtraction image 视野 FOV field of view 数字X线射影 Digital Radiography DR 数字减影血管造影] digital subtraction angiography 双扇区重建算法 dual-segment reconstruction algorithm 双源CT dual-source CT 梯度回波 gradient echo 图形存档与传输系统 PACS picture archiving and communication systems 团注激发技术 bolus triggering technique 医学数字成像与传输 DICOM Digital Imaging and Communication in Medicine 正电子发射断层显像技术 PET Positron Emission Tomography 脂肪抑制 fat suppression 重复时间 repetition time 重建间距 reconstruction interval 纵隔窗 mediastinal window

会计英语专业词汇

帐目名词 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他Short-term investments - other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves 分期收款发出商品Collect money and send out the goods by stages 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 长期股权投资Long-term investment on stocks

财政专业英语名词解释

Gini Coefficient ●The Gini coefficient is a measure of the inequality of a distribution, a value of 0 expressing total equality and a value of 1 expressing maximal inequality. Pareto Optimality ●Given an initial allocation of goods among a set of individuals, a change to a different allocation that makes at least one individual better off without making any other individual worse off is called a Pareto improvement. An allocation is defined as "Pareto efficient" or "Pareto optimal" when no further Pareto improvements can be made. transaction cost ●In economics and related disciplines, a transaction cost is a cost incurred in making an economic exchange. Such as search and information costs, bargaining costs, policing and enforcement costs. natural monopoly ●A natural monopoly arises where the largest supplier in an industry, often the first supplier in a market, has an overwhelming cost advantage over other actual and potential competitors. Examples include public utilities such as water services and electricity. externality ●An externality is a cost or benefit, not transmitted through prices, incurred by a party who did not agree to the action causing the cost or benefit. A benefit in this case is called a positive externality or external benefit, while a cost is called a negative externality or external cost. welfare economics ●Welfare economics is a branch of economics that uses microeconomic techniques to evaluate economic well-being, especially relative to competitive general equilibrium within an economy as to economic efficiency and the resulting income distribution associated with it. It analyzes social welfare, however measured, in terms of economic activities of the individuals that comprise the theoretical society considered. Fundamental Theorem of W elfare Economics ●There are two fundamental theorems of welfare economics. The first states that any competitive equilibrium leads to a Pareto efficient allocation of resources. The second states the converse, that any efficient allocation can be sustainable by a competitive equilibrium. social welfare function ●A social welfare function is a real-valued function that ranks conceivable social states from lowest to highest. Inputs of the function include any variables considered to affect welfare of the society. government failure ●Government failure is the public sector analogy to market failure and occurs when a government intervention causes a more inefficient allocation of goods and resources than would occur without that intervention. voting paradox ●The voting paradox is a situation in which collective preferences can be cyclic, even if the preferences of individual voters are not. This is paradoxical, because it means that majority wishes can be in conflict with each other.

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