您好,欢迎访问三七文档
当前位置:首页 > 财经/贸易 > 资产评估/会计 > 英文会计术语大全accounting english
直接保险directinsurer直接保险人DirectInvestmentDivisionHongKongMonetaryAuthority直接投资处〔香港金融管理局〕directplacement直接配售directremuneration直接报酬directtax直接税directtaxationrate直接税税率directtrading直接买卖;直接交易directunderwriting直接承保director董事;理事DirectorofAccountingServices库务署署长DirectorofAudit审计署署长director'sfee董事袍金director'sinterest董事权益director'sremuneration董事酬金DisabilityAllowanceScheme伤残津贴计划disableddependantallowance伤残受养人免税额DisasterReliefFund赈灾基金DisasterReliefFundAdvisoryCommittee赈灾基金咨询委员会disbursement垫付费用;付款项目;支款discharge破产解除;清偿〔债务〕dischargeofadebt解除债务;清偿债项dischargeorder注销令DisciplinaryAppealsCommitteeStockExchangeofHongKongLimited纪律上诉委员会〔香港联合交易所有限公司〕DisciplinaryCommitteeHongKongFuturesExchangeLimited,StockExchangeofHongKongLimited纪律委员会〔香港期货交易所有限公司;香港联合交易所有限公司〕DisciplinaryCommitteeoftheHongKongSocietyofAccountants香港会计师公会纪律委员会disclaimedproperty遭卸弃的财产disclaimer卸弃;卸弃书disclaimeroflease租契的舍弃;租契卸弃书disclaimerofproperty放弃财产discloseabletransaction须予披露的交易disclosure披露;公开;披露事项;资料披露disclosureofinterest披露权益disclosureofownershipofshares披露股权资料;公开股权资料disclosurepackage资料披露方案disclosurerequirement公开资料规定discontinuanceofbusiness停业discount贴现;折扣;贴水discountaccreted折价增值discountamount折扣数额discounthouse贴现行;贴现公司discountprice折扣价格discountrate贴现率;折扣率discountsecurities贴现证券discountwindow贴现窗discountedbill已贴现票据discounter贴现行discretionaryaccount全权代客投资户口;全权委托户口;全权代客买卖帐户discretionarygrant酌情补助金discretionaryinterest酌情权益discretionarysubvention酌情资助金discretionarytrust全权信托disequilibrium不均衡状态dishonouracheque股票按贷财务活动sharemarginfinancing股票借贷stockborrowingandlending股票借贷数额资料页「大利市」stockborrowingandlendingpositioninformationpage「Teletext」股票期货stockfutures股票期权stockoptionequityoption股票期权系统TradedOPtionsSystemTOPS股票期权参考教育站StockOptionsReferenceEducatorSCORE股票期权从业员专业课程ProfessionalCourseforEquityOptionsPractitioners股票登记费scripfee股票贷出户口StockLendingAccount股票归还stockreturn股价不动时回报standstillreturn股价敏感资料price-sensitiveinformation股权equityinterestshareholding芝加哥交易所ChicagoBoardofTradeCBOT芝加哥商品交易所ChicagoMercantileExchangeCME芝加哥期权交易所ChicagoBoardOptionsExchangeCBOE退票dishonouredbill不兑现汇票dishonouredcheque空头支票disintermediation非中介化;减少居中融资功能disponer财产处置人;分产人disposableincome可动用收入;可支配的收入;税后收入disposal处置;脱手disposalprice卖价disposeof出售;变卖disposition产权处置dispositioninfavourofrelatives为使亲属受惠而作出的产权处置disputedliabilities有争议负债disqualificationofdirector取消董事资格disqualificationorder取消资格令disregardedincome计算入息豁免额dissolution解散dissolutionofpartnership拆伙;合伙解散distinctaccount独立帐目纪律委员会〔香港期货交易所有限公司;香港联合交易所有限公司〕DisciplinaryCommitteeoftheHongKongSocietyofAccountants现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier‘s check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference 自制半成品 Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processiong material 委托代销商品 Consignment-out 受托代销商品 Consignment-in 分期收款发出商品 Goods on instalment sales 存货跌价准备 Provision for obsolete stocks 待摊费用 Prepaid expenses 待处理流动资产损益 Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan - principle 委托贷款-利息 Consignment loan - interest 委托贷款-减值准备 Consignment loan - provision 固定资产-房屋建筑物 Fixed assets - Buildings 固定资产-机器设备 Fixed assets - Plant and machinery 固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备 Fixed assets - Automobiles 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress 固定资产清理 Disposal of fixed assets 无形资产-专利权 Intangible assets - patent 无形资产-非专利技术 Intangible assets - industrial property and know-how 无形资产-商标权 Intangible assets - trademark rights 无形资产-土地使用权 Intangible assets - land use rights 无形资产-商誉 Intangible assets - goodwi
本文标题:英文会计术语大全accounting english
链接地址:https://www.777doc.com/doc-1110817 .html