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1、会计 (1)所属分类：总目录 经济贸易 财经字形帐 T-account 安家费 household allowance 按件计酬 piecework wage 按劳计酬 piecework wage 按值 ad valorem in proportion to the value 半变动成本 semivariable cost 半固定成本 semifixed cost 半年度 semi-annual 半年决算 half-yearly closing 半薪 half-pay 半制品 semi-processed goods 办公费 office expense 包工工资 wages for pi
2、ecework （计件工资）保管寄存品 safe-deposit inventory 保管人 custodian 保险帐户 underwriting account 保证人 guarantor 报表 statement 报销 to report ones expenses 备查簿 memorandum book会计 (2)所属分类：总目录 经济贸易 财经备查帐 memorandum account 备抵坏帐 reserve for bad debts 被剔除 be disallowed 本金 principal 本年纯益 net profit for the current year 本年度
3、current fiscal year 本期损益 profit & loss for this period 本月合计 total for this month 逼债 to dun; to demand payment of a debt 比较表 comparative statement 边际成本 marginal cost 边际贡献 marginal contribution 编报表 to prepare a statement 编制预算 budget making; preparing a budget 变产损失 loss on realization of assets 变动成本 va
4、riable cost 标价 bid price 标准成本 standard cost 拨定材料 appropriated material 拨款 appropriation; appropriation money会计 (3)所属分类：总目录 经济贸易 财经补偿 reimbursement 补助金 grants-in-aid 不动产 real estate; immovable property 不敷用 inadequacy 不敷预算垫款 deficiency advance; budgetary deficiency advance 不活动帐 inactive account; dorma
5、nt account 不请假奖金 bonus for not taking a leave of absence 不适用的 obsolete 簿记 bookkeeping 簿记员 bookkeeper 材料分类帐 supplies ledger 材料管理费 material handling expenses 材料盘存 material inventory 财产分类帐 property ledger 财产价值增减表 schedule of increase & decrease in property value 财产目录 inventory 财产帐 property account 财务报告
6、 financial report; financial statement 财务收益 financial income 财务帐目 financial accounts会计 (4)所属分类：总目录 经济贸易 财经残料价值 junk value 仓耗 shrinkage 仓库 warehouse 差额 balance 拆毁 demolition 产量 capacity 偿债基金收益 income from sinking fund 超出预算 to exceed the budget 成本 cost; basic cost 成本分类帐 cost ledger 成本会计 cost accountin
7、g 成本计算表 cost statement 承前页 brought forward b/f 承受押品 to take over securities 承销清单 consignment list 承销人 consignee 赤字 minus figure be in the red 冲帐 to reverse an entry 筹备费 organization expenses 出借人 lender会计 (5)所属分类：总目录 经济贸易 财经出口押汇 outward documentary bills 出纳 cashier 除股息 ex dividend; exemption from div
8、idend 除息票 ex coupon 传票编号 voucher serial number 纯收益 net income; net profit 从价 ad valorem in proportion to the value 从属附表 auxiliary schedule 催收帐款 receivables on call 催债 to dun; to demand payment of a debt 存出保证金 guarantee deposits & margins paid 存放同业 due from banks 存货簿 stock book 存货跌价损失 loss from reduc
9、ed price of stock 存货目录 inventory list 存积 stockpile 存款 deposit 存料卡 bin card 存入保证金 guarantee deposits & margins received 大量生产 mass production会计 (6)所属分类：总目录 经济贸易 财经代收款 agent receipt 代替品 substitute 代用传票 substitute voucher 贷差 credit balance 贷方 credit side 贷记 Cr. credit 贷金 loan 贷款资金 loan fund 待遇不平 unfair
10、treatment 待遇菲薄 meager treatment 待遇优厚 good treatment 单式簿记 single-entry bookkeeping 单位成本 unit cost 单位会计 unit accounting 当票 pawn ticket 档案管理人 archivist 到期负债 matured liabilities 到息日 due date 登记簿 register 登帐 to enter account; to post account会计 (7)所属分类：总目录 经济贸易 财经抵销 setoff; to cancel 抵押证券 collateral secur
11、ities 底价 bottom price; lowest price 底薪 base pay 地产收益 estate income; landed property income 地方费 local expenditure 递延贷项目 deferred credit item 递延费用 deferred expense 递延资产 deferred asset 垫款 cash advance 电子表格 trial balance 跌价 depreciation 定额零用金 imprest cash; imprest fund 董事长费 directors fee; presidents fee
12、 动产 moveables; personal estate 冻结资产 frozen assets 冻结资金 blocked fund 独资 sole proprietorship; single ownership 短期债券 short-term bond 对销帐户 contra account; offset account会计 (8)所属分类：总目录 经济贸易 财经对帐单 statement of account 多栏式 columnar system 额外津贴 extra allowance 额外收入 extraneous income 额外支出 extraneous expense
13、额外饷 extraneous salaries for military 二级单位 secondary unit 发料 materials issued 法定公积 legal reserve 法定免税额 statutory tax-free allowance 房地产 land & building property; real estate 房屋设备 building equipment 房租津贴 housing subsidy 非常收入 extraordinary income 非常支出 extraordinary expenses 非税收入 non-taxable income 飞行加给 flight subsidy 废料 scrap; scrap material 费用项目 expense item 费用帐户 expense account会计 (9)所属分类：总目录 经济贸易 财经分步成本 process cost 分公司往来 branch office account 分栏分类帐 tabulated l
