会计专业词汇英语翻译
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宏观经济学所有的专业词汇英文缩写及其翻译accounting 会计accounting cost 会计成本accounting profit 会计利润adverse selection 逆向选择allocation 配置allocation of resources 资源配置allocative efficiency 配置效率antitrust legislation 反托拉斯法arc elasticity 弧弹性Arrow's impossibility theorem 阿罗不可能定理Assumption 假设asymetric information 非对称性信息average 平均average cost 平均成本average cost pricing 平均成本定价法average fixed cost 平均固定成本average product of capital 资本平均产量average product of labour 劳动平均产量average revenue 平均收益average total cost 平均总成本average variable cost 平均可变成本Bbarriers to entry 进入壁垒base year 基年bilateral monopoly 双边垄断benefit 收益black market 黑市bliss point 极乐点boundary point 边界点break even point 收支相抵点budget 预算budget constraint 预算约束budget line 预算线budget set 预算集Ccapital 资本capital stock 资本存量capital output ratio 资本产出比率capitalism 资本主义cardinal utility theory 基数效用论cartel 卡特尔ceteris puribus assumption “其他条件不变”的假设ceteris puribus demand curve 其他因素不变的需求曲线Chamberlin model 张伯伦模型change in demand 需求变化change in quantity demanded 需求量变化change in quantity supplied 供给量变化change in supply 供给变化choice 选择closed set 闭集Coase theorem 科斯定理Cobb—Douglas production function 柯布--道格拉斯生产函数cobweb model 蛛网模型collective bargaining 集体协议工资collusion 合谋command economy 指令经济commodity 商品commodity combination 商品组合commodity market 商品市场commodity space 商品空间common property 公用财产comparative static analysis 比较静态分析compensated budget line 补偿预算线compensated demand function 补偿需求函数compensation principles 补偿原则compensating variation in income 收入补偿变量competition 竞争competitive market 竞争性市场complement goods 互补品complete information 完全信息completeness 完备性condition for efficiency in exchange 交换的最优条件condition for efficiency in production 生产的最优条件concave 凹concave function 凹函数concave preference 凹偏好consistence 一致性constant cost industry 成本不变产业constant returns to scale 规模报酬不变constraints 约束consumer 消费者consumer behavior 消费者行为consumer choice 消费者选择consumer equilibrium 消费者均衡consumer optimization 消费者优化consumer preference 消费者偏好consumer surplus 消费者剩余consumer theory 消费者理论consumption 消费consumption bundle 消费束consumption combination 消费组合consumption possibility curve 消费可能曲线consumption possibility frontier 消费可能性前沿consumption set 消费集consumption space 消费空间continuity 连续性continuous function 连续函数contract curve 契约曲线convex 凸convex function 凸函数convex preference 凸偏好convex set 凸集corporatlon 公司cost 成本cost benefit analysis 成本收益分cost function 成本函数cost minimization 成本极小化Cournot equilihrium 古诺均衡Cournot model 古诺模型Cross—price elasticity 交叉价格弹性Ddead—weights loss 重负损失decreasing cost industry 成本递减产业decreasing returns to scale 规模报酬递减deduction 演绎法demand 需求demand curve 需求曲线demand elasticity 需求弹性demand function 需求函数demand price 需求价格demand schedule 需求表depreciation 折旧derivative 导数derive demand 派生需求difference equation 差分方程differential equation 微分方程differentiated good 差异商品differentiated oligoply 差异寡头diminishing marginal substitution 边际替代率递减diminishing marginal return 收益递减diminishing marginal utility 边际效用递减direct approach 直接法direct taxes 直接税discounting 贴税、折扣diseconomies of scale 规模不经济disequilibrium 非均衡distribution 分配division of labour 劳动分工distribution theory of marginal productivity 边际生产率分配论duoupoly 双头垄断、双寡duality 对偶durable goods 耐用品dynamic analysis 动态分析dynamic models 动态模型EEconomic agents 经济行为者economic cost 经济成本economic efficiency 经济效率economic goods 经济物品economic man 经济人economic mode 经济模型economic profit 经济利润economic region of production 生产的经济区域economic regulation 经济调节economic rent 经济租金exchange 交换economics 经济学exchange efficiency 交换效率economy 经济exchange contract curve 交换契约曲线economy of scale 规模经济Edgeworth box diagram 埃奇沃思图exclusion 排斥性、排他性Edgeworth contract curve 埃奇沃思契约线Edgeworth model 埃奇沃思模型efficiency 效率,效益efficiency parameter 效率参数elasticity 弹性elasticity of substitution 替代弹性endogenous variable 内生变量endowment 禀赋endowment of resources 资源禀赋Engel curve 恩格尔曲线entrepreneur 企业家entrepreneurship 企业家才能entry barriers 进入壁垒entry/exit decision 进出决策envolope curve 包络线equilibrium 均衡equilibrium condition 均衡条件equilibrium price 均衡价格equilibrium quantity 均衡产量eqity 公平equivalent variation in income 收入等价变量excess—capacity theorem 过度生产能力定理excess supply 过度供给exchange 交换exchange contract curve 交换契约曲线exclusion 排斥性、排他性exclusion principle 排他性原则existence 存在性existence of general equilibrium 总体均衡的存在性exogenous variables 外生变量expansion paths 扩展径expectation 期望expected utility 期望效用expected value 期望值expenditure 支出explicit cost 显性成本external benefit 外部收益external cost 外部成本external economy 外部经济external diseconomy 外部不经济externalities 外部性FFactor 要素factor demand 要素需求factor market 要素市场factors of production 生产要素factor substitution 要素替代factor supply 要素供给fallacy of composition 合成谬误final goods 最终产品firm 企业firms’demand curve for labor 企业劳动需求曲线firm supply curve 企业供给曲线first-degree price discrimination 第一级价格歧视first—order condition 一阶条件fixed costs 固定成本fixed input 固定投入fixed proportions production function 固定比例的生产函数flow 流量fluctuation 波动for whom to produce 为谁生产free entry 自由进入free goods 自由品,免费品free mobility of resources 资源自由流动free rider 搭便车,免费搭车function 函数future value 未来值Ggame theory 对策论、博弈论general equilibrium 总体均衡general goods 一般商品Giffen goods 吉芬晶收入补偿需求曲线Giffen's Paradox 吉芬之谜Gini coefficient 吉尼系数goldenrule 黄金规则goods 货物government failure 政府失败government regulation 政府调控grand utility possibility curve 总效用可能曲线grand utility possibility frontier 总效用可能前沿Hheterogeneous product 异质产品Hicks—kaldor welfare criterion 希克斯一卡尔多福利标准homogeneity 齐次性homogeneous demand function 齐次需求函数homogeneous product 同质产品homogeneous production function 齐次生产函数horizontal summation 水平和household 家庭how to produce 如何生产human capital 人力资本hypothesis 假说Iidentity 恒等式imperfect competion 不完全竞争implicitcost 隐性成本income 收入income compensated demand curveincome constraint 收入约束income consumption curve 收入消费曲线income distribution 收入分配income effect 收入效应income elasticity of demand 需求收入弹性increasing cost industry 成本递增产业increasing returns to scale 规模报酬递增inefficiency 缺乏效率index number 指数indifference 无差异indifference curve 无差异曲线indifference map 无差异族indifference relation 无差异关系indifference set 无差异集indirect approach 间接法individual analysis 个量分析individual demand curve 个人需求曲线individual demand function 个人需求函数induced variable 引致变量induction 归纳法industry 产业industry equilibrium 产业均衡industry supply curve 产业供给曲线inelastic 缺乏弹性的inferior goods 劣品inflection point 拐点information 信息information cost 信息成本initial condition 初始条件initial endowment 初始禀赋innovation 创新input 投入input—output 投入—产出institution 制度institutional economics 制度经济学insurance 保险intercept 截距interest 利息interest rate 利息率intermediate goods 中间产品internatization of externalities 外部性内部化invention 发明inverse demand function 逆需求函数investment 投资invisible hand 看不见的手isocost line 等成本线,isoprofit curve 等利润曲线isoquant curve 等产量曲线isoquant map 等产量族Kkinded—demand curve 弯折的需求曲线Llabour 劳动labour demand 劳动需求labour supply 劳动供给labour theory of value 劳动价值论labour unions 工会laissez faire 自由放任Lagrangian function 拉格朗日函数Lagrangian multiplier 拉格朗乘数,land 土地law 法则law of demand and supply 供需法law of diminishing marginal utility 边际效用递减法则law of diminishing marginal rate of substitution 边际替代率递减法则law of diminishing marginal rate of technical substitution 边际技术替代率law of increasing cost 成本递增法则law of one price 单一价格法则leader—follower model 领导者--跟随者模型least—cost combination of inputs 最低成本的投入组合leisure 闲暇Leontief production function 列昂节夫生产函数licenses 许可证linear demand function 线性需求函数linear homogeneity 线性齐次性linear homogeneous production function 线性齐次生产函数long run长期long run average cost 长期平均成本long run equilibrium 长期均衡long run industry supply curve 长期产业供给曲线long run marginal cost 长期边际成本long run total cost 长期总成本Lorenz curve 洛伦兹曲线loss minimization 损失极小化1ump sum tax 一次性征税luxury 奢侈品Mmacroeconomics 宏观经济学marginal 边际的marginal benefit 边际收益marginal cost 边际成本marginal cost pricing 边际成本定价marginal cost of factor 边际要素成本marginal period 市场期marginal physical productivity 实际实物生产率marginal product 边际产量marginal product of capital 资本的边际产量marginal product of 1abour 劳动的边际产量marginal productivity 边际生产率marginal rate of substitution 边替代率marginal rate of transformation 边际转换率marginal returns 边际回报marginal revenue 边际收益marginal revenue product 边际收益产品marginal revolution 边际革命marginal social benefit 社会边际收益marginal social cost 社会边际成本marginal utility 边际效用marginal value products 边际价值产品market 市场market clearance 市场结清,市场洗清market demand 市场需求market economy 市场经济market equilibrium 市场均衡market failure 市场失败market mechanism 市场机制market structure 市场结构market separation 市场分割market regulation 市场调节market share 市场份额markup pricing 加减定价法Marshallian demand function 马歇尔需求函数maximization 极大化microeconomics 微观经济学minimum wage 最低工资misallocation of resources 资源误置mixed economy 混合经济model 模型money 货币monopolistic competition 垄断竞争monopolistic exploitation 垄断剥削monopoly 垄断,卖方垄断monopoly equilibrium 垄断均衡monopoly pricing 垄断定价monopoly regulation 垄断调控monopoly rents 垄断租金monopsony 买方垄断NNash equilibrium 纳什均衡Natural monopoly 自然垄断Natural resources 自然资源Necessary condition 必要条件necessities 必需品net demand 净需求nonconvex preference 非凸性偏好nonconvexity 非凸性nonexclusion 非排斥性nonlinear pricing 非线性定价nonrivalry 非对抗性nonprice competition 非价格竞争nonsatiation 非饱和性non--zero—sum game 非零和对策normal goods 正常品normal profit 正常利润normative economics 规范经济学Oobjective function 目标函数oligopoly 寡头垄断oligopoly market 寡头市场oligopoly model 寡头模型opportunity cost 机会成本optimal choice 最佳选择optimal consumption bundle 消费束perfect elasticity 完全有弹性optimal resource allocation 最佳资源配置optimal scale 最佳规模optimal solution 最优解optimization 优化ordering of optimization(social) preference (社会)偏好排序ordinal utility 序数效用ordinary goods 一般品output 产量、产出output elasticity 产出弹性output maximization 产出极大化Pparameter 参数Pareto criterion 帕累托标准Pareto efficiency 帕累托效率Pareto improvement 帕累托改进Pareto optimality 帕累托优化Pareto set 帕累托集partial derivative 偏导数partial equilibrium 局部均衡patent 专利pay off matrix 收益矩阵、支付矩阵perceived demand curve 感觉到的需求曲线perfect competition 完全竞争perfect complement 完全互补品perfect monopoly 完全垄断perfect price discrimination 完全价格歧视perfect substitution 完全替代品perfect inelasticity 完全无弹性perfectly elastic 完全有弹性perfectly inelastic 完全无弹性plant size 工厂规模point elasticity 点弹性positive economics 实证经济学post Hoc Fallacy 后此谬误prediction 预测preference 偏好preference relation 偏好关系present value 现值price 价格price adjustment model 价格调整模型price ceiling 最高限价price consumption curve 价格费曲线price control 价格管制price difference 价格差别price discrimination 价格歧视price elasticity of demand 需求价格弹性price elasticity of supply 供给价格弹性price floor 最低限价price maker 价格制定者price rigidity 价格刚性price seeker 价格搜求者price taker 价格接受者price tax 从价税private benefit 私人收益principal—agent issues 委托--代理问题private cost 私人成本private goods 私人用品private property 私人财产producer equilibrium 生产者均衡producer theory 生产者理论product 产品product transformation curve 产品转换曲线product differentiation 产品差异product group 产品集团production 生产production contract curve 生产契约曲线production efficiency 生产效率production function 生产函数production possibility curve 生产可能性曲线productivity 生产率productivity of capital 资本生产率productivity of labor 劳动生产率profit 利润profit function 利润函数profit maximization 利润极大化property rights 产权property rights economics 产权经济学proposition 定理proportional demand curve 成比例的需求曲线public benefits 公共收益public choice 公共选择public goods 公共商品pure competition 纯粹竞争rivalry 对抗性、竞争pure exchange 纯交换pure monopoly 纯粹垄断Qquantity—adjustment model 数量调整模型quantity tax 从量税quasi—rent 准租金Rrate of product transformation 产品转换率rationality 理性reaction function 反应函数regulation 调节,调控relative price 相对价格rent 租金rent control 规模报酬rent seeking 寻租rent seeking economics 寻租经济学resource 资源resource allocation 资源配置returns 报酬、回报returns to scale 规模报酬revealed preference 显示性偏好revenue 收益revenue curve 收益曲线revenue function 收益函数revenue maximization 收益极大化ridge line 脊线risk 风险Ssatiation 饱和,满足saving 储蓄scarcity 稀缺性law of scarcity 稀缺法则second—degree price discrimination 二级价格歧视second derivative --阶导数second—order condition 二阶条件service 劳务set 集shadow prices 影子价格short—run 短期short—run cost curve 短期成本曲线short—run equilibrium 短期均衡short—run supply curve 短期供给曲线shut down decision 关闭决策shortage 短缺shut down point 关闭点single price monopoly 单一定价垄断slope 斜率social benefit 社会收益social cost 社会成本social indifference curve 社会无差异曲线social preference 社会偏好social security 社会保障social welfare function 社会福利函数socialism 社会主义solution 解space 空间stability 稳定性stable equilibrium 稳定的均衡Stackelberg model 斯塔克尔贝格模型static analysis 静态分析stock 存量stock market 股票市场strategy 策略subsidy 津贴substitutes 替代品substitution effect 替代效应substitution parameter 替代参数sufficient condition 充分条件supply 供给supply curve 供给曲线supply function 供给函数supply schedule 供给表Sweezy model 斯威齐模型symmetry 对称性symmetry of information 信息对称Ttangency 相切taste 兴致technical efficiency 技术效率technological constraints 技术约束technological progress 技术进步technology 技术third—degree price discrimination 第三级价格歧视total cost 总成本total effect 总效应total expenditure 总支出total fixed cost 总固定成本total product 总产量total revenue 总收益total utility 总效用total variable cost 总可变成本traditional economy 传统经济transitivity 传递性transaction cost 交易费用Uuncertainty 不确定性uniqueness 唯一性unit elasticity 单位弹性unstable equilibrium 不稳定均衡utility 效用utility function 效用函数utility index 效用指数utility maximization 效用极大化utility possibility curve 效用可能性曲线utility possibility frontier 效用可能性前沿VValue 价值value judge 价值判断value of marginal product 边际产量价值variable cost 可变成本variable input 可变投入variables 变量vector 向量visible hand 看得见的手vulgur economics 庸俗经济学Wwage 工资wage rate 工资率Walras general equilibrium 瓦尔拉斯总体均衡Walras's law 瓦尔拉斯法则Wants 需要Welfare criterion 福利标准Welfare economics 福利经学Welfare loss triangle 福利损失三角形welfare maximization 福利极大化Zzero cost 零成本zero elasticity 零弹性zero homogeneity 零阶齐次性zero economic profit 零利润回答:2010-02-16 22:16。
会计的英文会计是众多职业中的一种,那么会计的英文翻译是什么你了解吗那么现在来学习关于会计的英语知识及一些相关例句吧,希望能够帮到大家!会计的英文翻译会计[kuài jì]accounting:会计;会计学;记账。
accountant:会计人员,会计师。
accountancy:会计学;会计工作,会计职业。
bookkeeper:(商人的)记账人,(政府机关等的)簿记员,会计。
bursar:(大学等的)财务主管;奖学金获得者。
会计的网络解释1. Accountant:[问题] 有税务代开的做路劳务发票(Invoice)入账的.盼高人指点 [以下内容仅供参考] 如果金...[问题] 我们是小公司 1.职工李四用自己的现金(cash)为公司垫付给b公司账款5000,b公司发票(Invoice)没到2.收到b公司开来发票(Invoice)5000 ,3.偿还李四现金(cash)5000 会计(accountant)分录怎么做谢谢.2. accountancy:2023年3月,ICAEW的会刊会计 (Accountancy)公布了一份由独立机构所作的问卷调查. 该问卷以反对合并的ICAEW 会员为对象,了解他们反对的理由. 问卷显示,64%是担心合并会稀释C.A.在市场上的含金量,这事关会员的身份与地位.3. treasurer:办公室由会长(President)、副会长(Vice President)、秘书、会计(Treasurer)及其他所需人员组成. 会长是业主协会的法人代表. 会长和副会长必须是理事会理事,会长人选必须具有1年以上理事工作经验. 会长的任期为1年,只可以连任1届.会计的双语例句1. 据世界著名会计师事务所德勤评估,巨人网络员工平均收入水平位于行业高端。
The average salary of Giant"s employees tops others"in the same industry, according to Deloitte, one of the world"s leading accounting firms.2. 公司内部组织机构健全,内部管理规范有序,公司主要管理制度有:公司管理手册、人事管理手册、行政后勤管理手册,工程招标代理管理手册,财务会计管理手册,公司员工业绩考评管理手册等。
会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易:(1)收到投资者现在投资2000美元(2)支付广告费500美元(3)现在购买汽和油,750美元(4)从购买者收到现金收入2500美元(5)偿还债权人借款480美元(6)支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司,以下是该公司在一段时间内的交易事项。
Account 、Accounting 和AccountantAccount 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。
例如:1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier:Good afternoon。
Can I help you ?银行出纳:下午好,能为您做什么?Man :I’d like to open a bank account .男人:我想开一个银行存款帐户。
还有account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。
在account 后面加上词缀ing 就成为accounting ,其意义也相应变为会计、会计学。
例如:1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business.据说会计是“商业语言”3、Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。
宏观经济学所有的专业词汇英文缩写及其翻译accounting 会计accounting cost 会计成本accounting profit 会计利润adverse selection 逆向选择allocation 配置allocation of resources 资源配置allocative efficiency 配置效率antitrust legislation 反托拉斯法arc elasticity 弧弹性Arrow's impossibility theorem 阿罗不可能定理Assumption 假设asymetric information 非对称性信息average 平均average cost 平均成本average cost pricing 平均成本定价法average fixed cost 平均固定成本average product of capital 资本平均产量average product of labour 劳动平均产量average revenue 平均收益average total cost 平均总成本average variable cost 平均可变成本Bbarriers to entry 进入壁垒base year 基年bilateral monopoly 双边垄断benefit 收益black market 黑市bliss point 极乐点boundary point 边界点break even point 收支相抵点budget 预算budget constraint 预算约束budget line 预算线budget set 预算集Ccapital 资本capital stock 资本存量capital output ratio 资本产出比率capitalism 资本主义cardinal utility theory 基数效用论cartel 卡特尔ceteris puribus assumption “其他条件不变”的假设ceteris puribus demand curve 其他因素不变的需求曲线Chamberlin model 张伯伦模型change in demand 需求变化change in quantity demanded 需求量变化change in quantity supplied 供给量变化change in supply 供给变化choice 选择closed set 闭集Coase theorem 科斯定理Cobb—Douglas production function 柯布--道格拉斯生产函数cobweb model 蛛网模型collective bargaining 集体协议工资collusion 合谋command economy 指令经济commodity 商品commodity combination 商品组合commodity market 商品市场commodity space 商品空间common property 公用财产comparative static analysis 比较静态分析compensated budget line 补偿预算线compensated demand function 补偿需求函数compensation principles 补偿原则compensating variation in income 收入补偿变量competition 竞争competitive market 竞争性市场complement goods 互补品complete information 完全信息completeness 完备性condition for efficiency in exchange 交换的最优条件condition for efficiency in production 生产的最优条件concave 凹concave function 凹函数concave preference 凹偏好consistence 一致性constant cost industry 成本不变产业constant returns to scale 规模报酬不变constraints 约束consumer 消费者consumer behavior 消费者行为consumer choice 消费者选择consumer equilibrium 消费者均衡consumer optimization 消费者优化consumer preference 消费者偏好consumer surplus 消费者剩余consumer theory 消费者理论consumption 消费consumption bundle 消费束consumption combination 消费组合consumption possibility curve 消费可能曲线consumption possibility frontier 消费可能性前沿consumption set 消费集consumption space 消费空间continuity 连续性continuous function 连续函数contract curve 契约曲线convex 凸convex function 凸函数convex preference 凸偏好convex set 凸集corporatlon 公司cost 成本cost benefit analysis 成本收益分cost function 成本函数cost minimization 成本极小化Cournot equilihrium 古诺均衡Cournot model 古诺模型Cross—price elasticity 交叉价格弹性Ddead—weights loss 重负损失decreasing cost industry 成本递减产业decreasing returns to scale 规模报酬递减deduction 演绎法demand 需求demand curve 需求曲线demand elasticity 需求弹性demand function 需求函数demand price 需求价格demand schedule 需求表depreciation 折旧derivative 导数derive demand 派生需求difference equation 差分方程differential equation 微分方程differentiated good 差异商品differentiated oligoply 差异寡头diminishing marginal substitution 边际替代率递减diminishing marginal return 收益递减diminishing marginal utility 边际效用递减direct approach 直接法direct taxes 直接税discounting 贴税、折扣diseconomies of scale 规模不经济disequilibrium 非均衡distribution 分配division of labour 劳动分工distribution theory of marginal productivity 边际生产率分配论duoupoly 双头垄断、双寡duality 对偶durable goods 耐用品dynamic analysis 动态分析dynamic models 动态模型EEconomic agents 经济行为者economic cost 经济成本economic efficiency 经济效率economic goods 经济物品economic man 经济人economic mode 经济模型economic profit 经济利润economic region of production 生产的经济区域economic regulation 经济调节economic rent 经济租金exchange 交换economics 经济学exchange efficiency 交换效率economy 经济exchange contract curve 交换契约曲线economy of scale 规模经济Edgeworth box diagram 埃奇沃思图exclusion 排斥性、排他性Edgeworth contract curve 埃奇沃思契约线Edgeworth model 埃奇沃思模型efficiency 效率,效益efficiency parameter 效率参数elasticity 弹性elasticity of substitution 替代弹性endogenous variable 内生变量endowment 禀赋endowment of resources 资源禀赋Engel curve 恩格尔曲线entrepreneur 企业家entrepreneurship 企业家才能entry barriers 进入壁垒entry/exit decision 进出决策envolope curve 包络线equilibrium 均衡equilibrium condition 均衡条件equilibrium price 均衡价格equilibrium quantity 均衡产量eqity 公平equivalent variation in income 收入等价变量excess—capacity theorem 过度生产能力定理excess supply 过度供给exchange 交换exchange contract curve 交换契约曲线exclusion 排斥性、排他性exclusion principle 排他性原则existence 存在性existence of general equilibrium 总体均衡的存在性exogenous variables 外生变量expansion paths 扩展径expectation 期望expected utility 期望效用expected value 期望值expenditure 支出explicit cost 显性成本external benefit 外部收益external cost 外部成本external economy 外部经济external diseconomy 外部不经济externalities 外部性FFactor 要素factor demand 要素需求factor market 要素市场factors of production 生产要素factor substitution 要素替代factor supply 要素供给fallacy of composition 合成谬误final goods 最终产品firm 企业firms’demand curve for labor 企业劳动需求曲线firm supply curve 企业供给曲线first-degree price discrimination 第一级价格歧视first—order condition 一阶条件fixed costs 固定成本fixed input 固定投入fixed proportions production function 固定比例的生产函数flow 流量fluctuation 波动for whom to produce 为谁生产free entry 自由进入free goods 自由品,免费品free mobility of resources 资源自由流动free rider 搭便车,免费搭车function 函数future value 未来值Ggame theory 对策论、博弈论general equilibrium 总体均衡general goods 一般商品Giffen goods 吉芬晶收入补偿需求曲线Giffen's Paradox 吉芬之谜Gini coefficient 吉尼系数goldenrule 黄金规则goods 货物government failure 政府失败government regulation 政府调控grand utility possibility curve 总效用可能曲线grand utility possibility frontier 总效用可能前沿Hheterogeneous product 异质产品Hicks—kaldor welfare criterion 希克斯一卡尔多福利标准homogeneity 齐次性homogeneous demand function 齐次需求函数homogeneous product 同质产品homogeneous production function 齐次生产函数horizontal summation 水平和household 家庭how to produce 如何生产human capital 人力资本hypothesis 假说Iidentity 恒等式imperfect competion 不完全竞争implicitcost 隐性成本income 收入income compensated demand curveincome constraint 收入约束income consumption curve 收入消费曲线income distribution 收入分配income effect 收入效应income elasticity of demand 需求收入弹性increasing cost industry 成本递增产业increasing returns to scale 规模报酬递增inefficiency 缺乏效率index number 指数indifference 无差异indifference curve 无差异曲线indifference map 无差异族indifference relation 无差异关系indifference set 无差异集indirect approach 间接法individual analysis 个量分析individual demand curve 个人需求曲线individual demand function 个人需求函数induced variable 引致变量induction 归纳法industry 产业industry equilibrium 产业均衡industry supply curve 产业供给曲线inelastic 缺乏弹性的inferior goods 劣品inflection point 拐点information 信息information cost 信息成本initial condition 初始条件initial endowment 初始禀赋innovation 创新input 投入input—output 投入—产出institution 制度institutional economics 制度经济学insurance 保险intercept 截距interest 利息interest rate 利息率intermediate goods 中间产品internatization of externalities 外部性内部化invention 发明inverse demand function 逆需求函数investment 投资invisible hand 看不见的手isocost line 等成本线,isoprofit curve 等利润曲线isoquant curve 等产量曲线isoquant map 等产量族Kkinded—demand curve 弯折的需求曲线Llabour 劳动labour demand 劳动需求labour supply 劳动供给labour theory of value 劳动价值论labour unions 工会laissez faire 自由放任Lagrangian function 拉格朗日函数Lagrangian multiplier 拉格朗乘数,land 土地law 法则law of demand and supply 供需法law of diminishing marginal utility 边际效用递减法则law of diminishing marginal rate of substitution 边际替代率递减法则law of diminishing marginal rate of technical substitution 边际技术替代率law of increasing cost 成本递增法则law of one price 单一价格法则leader—follower model 领导者--跟随者模型least—cost combination of inputs 最低成本的投入组合leisure 闲暇Leontief production function 列昂节夫生产函数licenses 许可证linear demand function 线性需求函数linear homogeneity 线性齐次性linear homogeneous production function 线性齐次生产函数long run长期long run average cost 长期平均成本long run equilibrium 长期均衡long run industry supply curve 长期产业供给曲线long run marginal cost 长期边际成本long run total cost 长期总成本Lorenz curve 洛伦兹曲线loss minimization 损失极小化1ump sum tax 一次性征税luxury 奢侈品Mmacroeconomics 宏观经济学marginal 边际的marginal benefit 边际收益marginal cost 边际成本marginal cost pricing 边际成本定价marginal cost of factor 边际要素成本marginal period 市场期marginal physical productivity 实际实物生产率marginal product 边际产量marginal product of capital 资本的边际产量marginal product of 1abour 劳动的边际产量marginal productivity 边际生产率marginal rate of substitution 边替代率marginal rate of transformation 边际转换率marginal returns 边际回报marginal revenue 边际收益marginal revenue product 边际收益产品marginal revolution 边际革命marginal social benefit 社会边际收益marginal social cost 社会边际成本marginal utility 边际效用marginal value products 边际价值产品market 市场market clearance 市场结清,市场洗清market demand 市场需求market economy 市场经济market equilibrium 市场均衡market failure 市场失败market mechanism 市场机制market structure 市场结构market separation 市场分割market regulation 市场调节market share 市场份额markup pricing 加减定价法Marshallian demand function 马歇尔需求函数maximization 极大化microeconomics 微观经济学minimum wage 最低工资misallocation of resources 资源误置mixed economy 混合经济model 模型money 货币monopolistic competition 垄断竞争monopolistic exploitation 垄断剥削monopoly 垄断,卖方垄断monopoly equilibrium 垄断均衡monopoly pricing 垄断定价monopoly regulation 垄断调控monopoly rents 垄断租金monopsony 买方垄断NNash equilibrium 纳什均衡Natural monopoly 自然垄断Natural resources 自然资源Necessary condition 必要条件necessities 必需品net demand 净需求nonconvex preference 非凸性偏好nonconvexity 非凸性nonexclusion 非排斥性nonlinear pricing 非线性定价nonrivalry 非对抗性nonprice competition 非价格竞争nonsatiation 非饱和性non--zero—sum game 非零和对策normal goods 正常品normal profit 正常利润normative economics 规范经济学Oobjective function 目标函数oligopoly 寡头垄断oligopoly market 寡头市场oligopoly model 寡头模型opportunity cost 机会成本optimal choice 最佳选择optimal consumption bundle 消费束perfect elasticity 完全有弹性optimal resource allocation 最佳资源配置optimal scale 最佳规模optimal solution 最优解optimization 优化ordering of optimization(social) preference (社会)偏好排序ordinal utility 序数效用ordinary goods 一般品output 产量、产出output elasticity 产出弹性output maximization 产出极大化Pparameter 参数Pareto criterion 帕累托标准Pareto efficiency 帕累托效率Pareto improvement 帕累托改进Pareto optimality 帕累托优化Pareto set 帕累托集partial derivative 偏导数partial equilibrium 局部均衡patent 专利pay off matrix 收益矩阵、支付矩阵perceived demand curve 感觉到的需求曲线perfect competition 完全竞争perfect complement 完全互补品perfect monopoly 完全垄断perfect price discrimination 完全价格歧视perfect substitution 完全替代品perfect inelasticity 完全无弹性perfectly elastic 完全有弹性perfectly inelastic 完全无弹性plant size 工厂规模point elasticity 点弹性positive economics 实证经济学post Hoc Fallacy 后此谬误prediction 预测preference 偏好preference relation 偏好关系present value 现值price 价格price adjustment model 价格调整模型price ceiling 最高限价price consumption curve 价格费曲线price control 价格管制price difference 价格差别price discrimination 价格歧视price elasticity of demand 需求价格弹性price elasticity of supply 供给价格弹性price floor 最低限价price maker 价格制定者price rigidity 价格刚性price seeker 价格搜求者price taker 价格接受者price tax 从价税private benefit 私人收益principal—agent issues 委托--代理问题private cost 私人成本private goods 私人用品private property 私人财产producer equilibrium 生产者均衡producer theory 生产者理论product 产品product transformation curve 产品转换曲线product differentiation 产品差异product group 产品集团production 生产production contract curve 生产契约曲线production efficiency 生产效率production function 生产函数production possibility curve 生产可能性曲线productivity 生产率productivity of capital 资本生产率productivity of labor 劳动生产率profit 利润profit function 利润函数profit maximization 利润极大化property rights 产权property rights economics 产权经济学proposition 定理proportional demand curve 成比例的需求曲线public benefits 公共收益public choice 公共选择public goods 公共商品pure competition 纯粹竞争rivalry 对抗性、竞争pure exchange 纯交换pure monopoly 纯粹垄断Qquantity—adjustment model 数量调整模型quantity tax 从量税quasi—rent 准租金Rrate of product transformation 产品转换率rationality 理性reaction function 反应函数regulation 调节,调控relative price 相对价格rent 租金rent control 规模报酬rent seeking 寻租rent seeking economics 寻租经济学resource 资源resource allocation 资源配置returns 报酬、回报returns to scale 规模报酬revealed preference 显示性偏好revenue 收益revenue curve 收益曲线revenue function 收益函数revenue maximization 收益极大化ridge line 脊线risk 风险Ssatiation 饱和,满足saving 储蓄scarcity 稀缺性law of scarcity 稀缺法则second—degree price discrimination 二级价格歧视second derivative --阶导数second—order condition 二阶条件service 劳务set 集shadow prices 影子价格short—run 短期short—run cost curve 短期成本曲线short—run equilibrium 短期均衡short—run supply curve 短期供给曲线shut down decision 关闭决策shortage 短缺shut down point 关闭点single price monopoly 单一定价垄断slope 斜率social benefit 社会收益social cost 社会成本social indifference curve 社会无差异曲线social preference 社会偏好social security 社会保障social welfare function 社会福利函数socialism 社会主义solution 解space 空间stability 稳定性stable equilibrium 稳定的均衡Stackelberg model 斯塔克尔贝格模型static analysis 静态分析stock 存量stock market 股票市场strategy 策略subsidy 津贴substitutes 替代品substitution effect 替代效应substitution parameter 替代参数sufficient condition 充分条件supply 供给supply curve 供给曲线supply function 供给函数supply schedule 供给表Sweezy model 斯威齐模型symmetry 对称性symmetry of information 信息对称Ttangency 相切taste 兴致technical efficiency 技术效率technological constraints 技术约束technological progress 技术进步technology 技术third—degree price discrimination 第三级价格歧视total cost 总成本total effect 总效应total expenditure 总支出total fixed cost 总固定成本total product 总产量total revenue 总收益total utility 总效用total variable cost 总可变成本traditional economy 传统经济transitivity 传递性transaction cost 交易费用Uuncertainty 不确定性uniqueness 唯一性unit elasticity 单位弹性unstable equilibrium 不稳定均衡utility 效用utility function 效用函数utility index 效用指数utility maximization 效用极大化utility possibility curve 效用可能性曲线utility possibility frontier 效用可能性前沿VValue 价值value judge 价值判断value of marginal product 边际产量价值variable cost 可变成本variable input 可变投入variables 变量vector 向量visible hand 看得见的手vulgur economics 庸俗经济学Wwage 工资wage rate 工资率Walras general equilibrium 瓦尔拉斯总体均衡Walras's law 瓦尔拉斯法则Wants 需要Welfare criterion 福利标准Welfare economics 福利经学Welfare loss triangle 福利损失三角形welfare maximization 福利极大化Zzero cost 零成本zero elasticity 零弹性zero homogeneity 零阶齐次性zero economic profit 零利润回答:2010-02-16 22:16。
expense短语1.at great (或little) expensea. 花了很多(或很小)钱b. 以很大(或很少)代价at no expensea. 不花钱地b. 没有损失地at someone's expensea. 由某人负担费用,由某人付费b. 在使某人受损害的情况下at the expense ofa. 付出(若干)费用;由…负担费用,归…付费(或负担)b. 使…受损害,在…受损害的情况下,以…为代价[亦作at someone's expense]c. 以…为牺牲blow the expense[俚语] 挥霍,乱(或瞎)花钱go to (a lot of) expense (to do something)花钱(或时间)做某事;费力(做某事)go to the expense of为…而付钱,为…而花钱,为…的目的花钱;把钱用在…上,花钱于meet expense (或bills)应付开支,缴纳费用out-of-pocket (或out of pocket) expense(可以实报实销的)实际的花费,实际支出;现金支付put someone to (great 或a lot of,etc.) expense使某人花钱或负担费用(很多),使某人花费时间(或气力等),使某人(大为)破费put someone to the expense of使某人花钱于put to expense使负担费用,使花钱spare no expense不惜花费,不惜费用operation短语bring into operationa. 使用,开动;使(工厂)投入生产b. 实施,使生效combine operations海、陆、空三军联合作战(演习)come (或go, put) into operationa. 实施,实行,生效b. 开始工作;开始运行in operationa. 工作中,操作中;运行中b. 实施中,在生效中,起作用out of operation(机器、线路等)不起作用,不运转put out of operationa. 使不起作用,使不能运转ConceptConcept design..概念设计accounting concept..会计概念| 会计原则product concept..产品观念| 产品观念| 产品导向concept development..概念发展| 概念发育concept acquisition..概念习得| 概念掌握| 概念把握| 概念获取word concept..词概念artificial concept..人工概念concept classification..概念分类concept goods..概念商品。
accountant 会计 actor 男演员 actress ⼥演员 airline representative 地勤⼈员 anchor 新闻主播 announcer ⼴播员 architect 建筑师 artist 艺术家 associate professor 副教授 astronaut 宇航员。
attendant 服务员 auditor 审计员 auto mechanic 汽车技⼯ baker 烘培师 barber 理发师(男) baseball player 棒球选⼿ bell boy 门童 bellhop 旅馆的⾏李员 binman 清洁⼯,垃圾⼯ blacksmith 铁匠 boxer 拳击⼿ broker (agent)经纪⼈ budgeteer 预算编制者 bus driver 公车(巴⼠)司机 butcher 屠夫,⾁商 buyer 采购员 carpenter ⽊匠 cartoonist 漫画家 cashier 出纳员 chef 厨师 chemist 化学师 clerk 店员 clown ⼩丑 cobbler 制(补)鞋匠 computer programmer 程序员 construction worker 建筑⼯⼈ cook 厨师 cowboy ⽜仔 customs officer 海关官员 dancer 舞者 dentist ⽛科医⽣ designer 设计师 desk clerk 接待员 detective 侦探 doctor 医⽣ door-to-door salesman 推销员 driver 司机 dustman 清洁⼯ editor 编辑 electrician 电⼯ engineer ⼯程师 farmer 农夫 fashion designer 时装设计师 fireman (firefighter)消防员 fisherman 渔夫 florist 花商 flyer 飞⾏员 Foreign minister 外交部长 gardener 花匠(园丁) gas station attendant 加油⼯ geologist 地质学家 guard 警卫 guide 导游 hiredresseer 理发师,美容师(⼥) housekeeper 管家 housewife 家庭主妇 interpreter ⼝译员 janitor 清洁⼯ journalist 记者 judge 法官 lawyer 律师 librarian 图书管理员。
t+2 rule t+2 结算制度〔交易后两个工作天结算制度〕tacking 按揭优先清偿tai po industrial estate loan 大埔工业贷款tai sang bank ltd. 大生银行有限公司tai yau bank ltd. 大有银行有限公司take a position 开盘;持仓takeover 收购;接管takeover document.nbsp 收购文件takeover offer 收购要约;收购建议takeovers and mergers panel 收购及合并委员会〔证券及期货事务监察委员会〕take-up rate 吸纳率tangible assets 有形资产tap issue 不限量发行tariff control 收费管制tax 税;税款;税项tax agent 税务代理人tax avoidance 避税tax band 税阶tax base 税基;课税基础tax benefit 税项利益tax break 减税;赋税减免tax burden 税务负担;税项负担tax concession 税项宽减tax credit 税收抵免tax deductible 在计算税项时扣除;可扣除的税款tax defaulter 欠税者tax discharged 注销的税款tax due 到期应缴税款tax element 税收成分tax evasion 逃税;瞒税tax exemption 免税tax exemption certificate 免税证明书tax haven 避税乐园;避税天堂tax heldover 延缓缴纳的税款tax holiday 免税期tax in default 拖欠税款tax innovation committee 新税项审议委员会tax inspector 税务督察tax investigation 税务调查tax liability 纳税责任;税务负担tax loophole 税制漏洞tax net 税网tax payable 应缴税款tax position 课税情况tax proposal 税收建议tax refundable 可发还的税款tax regime 税制tax relief 税项宽免tax representative 税务代表tax reserve certificate 储税券tax reserve certificate scheme 储税券计划tax return 报税表tax stoodover 延缓缴纳的税款tax system 课税制度;税制tax threshold 免缴税入息额;免缴税额tax undercharged 短征税款tax year 课税年度taxable 应课税taxable bracket 应课税组别taxable capacity 纳税能力taxable income 应课税入息taxable payroll emolument 应课税薪俸总额taxable profit 应课税利润taxable value 应课税价值taxation 征税;课税;税制taxation institute of hong kong 香港税务学会taxation officer 税务主任taxation payment 税款taxation treatment 课税处理方法tax-loaded 负担税收;含征税成分tax-loaded fee 含征税成分的收费taxpayer 纳税人technical adjustment 技术性调整technical approach 技术因素分析法technical backup service 技术支持服务technical correction 技术性调整technical rally 技术性回升;技术性反弹technical reaction 技术性回落technical rebound 技术性反弹technical support 技术支持telegraphic transfer 电汇telegraphic transfer advice 电汇通知书telegraphic transfer duty 电汇印花税telegraphic transfer rate 电汇汇率temporary assurance 短期保险temporary certificate 临时证明书temporary credit 暂收款项;临时贷款temporary debit 暂付款项;临时借款temporary loading of 1/2 percentage point 暂时性加征半个百分点temporary overdraft facility 暂时透支temporary preferential rate 临时优惠利率tenancy in common 分权共有tenant 业权人tender 招标;投标tender board 招标委员会;投标委员会tender closing date 截标日期tender deposit 投标按金tender evaluation 投标评估tender for construction 招标承建tender for purchase 招标承购tender for supply 招标承供tender form 投标表格tender index 投标指数tender label 投标标签tender negotiation 投标协商tender notice 招标通告tender offer 投标出价;收购要约tender price 投标价格tender price index 投标价格指数tender procedure 招标程序;投标程序tender report 投标评估报告tender selection 投标甄选tender selection criteria and marking scheme 投标甄选准则及评分制度tender specifications 投标规定tender validity 投标的有效期tenderer 投标者;投标商号term bond 定期债券term borrowing 定期借款;有期借款term contract 定期合约term contractor 定期合约承造商;定期合约承办商term debt 有期债项term of partnership 合伙的期限terminable charge 有限期的押记territorial source principle 地域来源原则〔税制〕tertiary production 第三级生产;第三产业testator 立遗嘱人thai farmers bank public company limited 泰华农民银行大众有限公司thai military bank public company limited 泰国军人银行thailand baht 泰国铢thin market 市况淡静thin trading 交投疏落third quarter economic report 19xx 《一九xx年第三季经济报告》three-tier financial structure 金融业三级制tick rule 卖空价规则ticket 票据;当票;彩票;单据tier x capital 第x级资本tight budget 紧缩的预算tight demand 殷切需求tight policy 紧缩政策time apportionment “按时间划分”进行评税;按在本港或海外服务的时间作为评税基础"time apportionment" case “按时间划分进行评税”个案time basis “按时间划分”进行评税;按在本港或海外服务的时间作为评税基础time deposit 定期存款time deposit rate 定期存款利率time for lodging proof 递交债权证明表的时间time for stamping 加盖印花期限time loan 定期放款;定期贷款time loan secured 定期质押放款;定期担保放款time loan unsecured 定期信用放款title 业权;所有权title to shares 股份所有权tobacco duty 烟草税tokai bank, ltd. 东海银行token allowance 象征式津贴token figure 象征式数字token money 代币token provision 象征式拨款token remuneration 象征式酬金tokyo grain exchange 东京谷物交易所tokyo international financial futures exchange 东京国际金融期货交易所tokyo stock exchange 东京证券交易所tokyo sugar exchange 东京原糖交易所tokyo-mitsubishi international (hk) limited 东京三菱国际(香港)有限公司tombstone 证券发行通告tontine 联合养老保险tontine business 联合养老保险业务top credit rating 最高信贷评级topping up 补足;补仓toronto futures exchange 多伦多期货交易所toronto stock exchange 多伦多证券交易所toronto-dominion bank 多伦多道明银行total aircraft income 总空运入息total aircraft profit 总空运利润total allowance and deduction 扣除及免税总额total assessable income 应评税入息总额total business turnover 营业总额total capital expenditure 资本总开支;非经常总开支total commitment value 承担总值total cost of realization 变现的费用总额total expenditure 总开支;总支出total export 出口总额;出口总值total final demand 最后需求总额total government revenue 政府总收入total gross expenditure 开支总额;总开支毛额total gross output 产量总额total income 入息总额total indebtedness 总负债total lending 贷款总额total liabilities 负债总额total market capitalization 资本市值总额;市价总值total money 总金额total net interbank borrowing 银行同业拆入净额总值total outstanding loans 未偿还贷款总额total property lending 物业贷款总额total rates charges 差饷总征收率total receipt 收入总额total revenue 总收入total shipping income 总航运入息total shipping profit 总航运利润total tax payable 应缴税款总额tourist price index 游客价格指数toyo trust and banking co., ltd. 东洋信托银行toyo trust asia limited 东洋信托亚洲有限公司track record 往绩;业绩记录trade 贸易;行业trade aggregate 贸易总体数字trade balance 贸易差额trade bill 商业票据trade credit 商业信用;贸易信贷trade date 交易日期trade deficit 贸易逆差;贸易赤字;入超trade discount 营业折扣;贸易折扣trade finance 贸易融资trade financing loan 贸易融资贷款trade gap 贸易差额trade index 贸易指数trade mark 商标trade name 营业名称;商号trade surplus 贸易顺差;贸易盈余;出超trade unit value index 贸易单位价格指数traded options committee 股票期权委员会〔香港联合交易所有限公司〕traded options division 股票期权科〔香港联合交易所有限公司〕traded options market 股票期权市场trade-for-trade settlement 逐项交收trader 买卖商;交易商trade-weighted average 贸易加权平均数trade-weighted average value 贸易加权平均价值trade-weighted effective exchange rate index 贸易加权有效汇率指数trade-weighted effective exchange rate index of hong kongdollar 贸易加权港元汇率指数trade-weighted exchange rate 贸易加权汇率trade-weighted exchange rate index 贸易加权汇率指数trade-weighted value 贸易加权价值trading 交易;买卖trading account 营业帐目trading adviser 交易顾问trading adviser's representative 交易顾问代表trading and profit and loss account 营业损益计算表trading and settlement committee 交易及交收委员会〔香港联合交易所有限公司〕trading at narrow ranges 好淡争持trading book 买卖账册trading capacity 交投量trading company 贸易公司trading day 交易日trading department 交易部〔香港联合交易所有限公司〕trading economy 贸易经济体系trading floor 交易大堂trading fund 营运基金trading hall 交易大堂trading in shares 股份买卖trading limit 交易限额trading malpractice 不当交易手法trading particulars 交易详情trading profit 营业利润;交易收益;销售毛利trading receipt 营业收入trading record 交易记录trading report 买卖报表trading rules 交易规则trading stock 营业存货;商品存货trading system 交易系统trading terminal 交易终端机trading unit 交易单位;买卖单位trading volume 交易量;交投量traditional voice broker 传统经纪trans canada options, inc. 泛加拿大期权有限公司transaction 交易transaction and clearing fees 交易和结算费transaction cost 交易成本transaction for money consideration 以金钱为代价的交易transaction levy 交易征费transaction note 交易单据transaction number 交易号码transaction price 成交价transfer 转移;转让;转帐;过户;转拨transfer agent 过户代理transfer book 过户登记册transfer certificate 过户证明书transfer credit voucher 转帐存款传票transfer debit voucher 转帐支款传票transfer deed 转让契据;“ 过户纸”transfer deed stamp 转让契据印花;“过户纸”印花transfer deed stamp duty 转让契据印花税;“过户纸”印花税transfer fee 过户费transfer income 转让收入;转让收益transfer of assets across jurisdictions 跨境资产转移transfer of business 业务转让transfer of securities as security for a loan 转让证券作为贷款抵押transfer of stock 公债的转让;股票的转让transfer of title 产权转移;所有权转移;“转名” transfer order 移交令;转移令transfer payment 转让付款;转拨款项transfer to… 转拨入……transfer voucher 转拨凭单transferee 受让人;承让人transferee company 受让人公司transferor 出让人;转让人transferor by delivery 以交付方式转让汇票的移转人transferor company 出让人公司transferred from… 由……转拨transitional adjustment 过渡时期的调整transitional grant 过渡期补助金translation of foreign currencies 外币换算travel industry compensation fund 旅游业赔偿基金traveller's cheque 旅行支票traveller's letter of credit 旅行信用证travelling allowance 交通津贴travelling expenses 交通费treasurer 司库treasury 库务署treasury accountant 库务会计师treasury accounts branch 库务会计部〔库务署〕treasury bill 国库券;短期国库券treasury bond 国库债券;长期国库券treasury note 国库票据;中期国库券treasury securities 国库证券treasury stock 库存股票treaty business 协约业务treaty negotiation 协约谈判treaty reinsurance business 协约再保险业务trend analysis 趋势分析trend growth 趋势增长trend growth rate 趋势增长率trend line 趋向线trend projection 趋势预测triennial equalization account 三年平均帐triennial grant 三年一次的拨款trigger point 触发点trigger ratio 触发比率trim back 削减troy 金衡制true account 真实帐目true annual percentage rate 真正百分比年利率true market value 真正市值true owner 真正拥有人trust 信托trust account 信托账户trust assets 信托资产trust capital 信托资本trust company 信托公司trust corporation 信托法团trust deed 信托契据;信托契约trust estate 信托产业trust for sale 售产信托trust fund 信托基金trust instrument 信托文书trust liabilities 信托负债trust money 信托金钱trust of a public character 属公共性质的信托trust period 信托期trust property 信托财产trust receipt 信托收据trust securities 信托证券trust will 信托遗嘱trustee 受托人trustee company 受托人公司trustee for sale 售产受托人trustee of residuary estate 剩余遗产受托人trustee's account 受托人帐目trustees trading account 受托人营业帐目trusteeship 托管权trustor 信托人turnover 交投量;营业额;成交额turnover tax 按营业额征收的税项;营业税。
★以下是英⽂写作翻译频道为⼤家整理的《会计专业英语学习-部门和⼈员的称谓》,供⼤家参考。
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1,部门的称谓 市场部marketing 销售部 sales department (也有其它讲法,如宝洁公司销售部叫客户⽣意发展部cbd) 客户服务 customer service ,例如客服员叫csr,r for representative ⼈事部 human resource ⾏政部 admin. 财务部 finance & accounting 产品供应 product supply,例如产品调度员叫 p s planner 2,⼈员的称谓 助理 assistant 秘书 secretary 前台接待⼩姐 receptionist ⽂员 clerk ,如会计⽂员为accounting clerk 主任 supervisor 经理 manager 总经理 gm,general manager⼊场费admission 运费freight ⼩费tip 学费tuition 价格,代价charge 制造费⽤ manufacturing overhead 材料费 materials 管理⼈员⼯资 executive salaries 奖⾦ wages 退职⾦ retirement allowance 补贴 bonus 外保劳务费 outsourcing fee 福利费 employee benefits/welfare 会议费 coferemce 加班餐费 special duties 市内交通费 business traveling 通讯费 correspondence 电话费 correspondence ⽔电取暖费 water and steam 税费 taxes and dues 租赁费 rent 管理费 maintenance 车辆维护费 vehicles maintenance 油料费 vehicles maintenance 培训费 education and training 接待费 entertainment 图书、印刷费 books and printing 运费 transpotation 保险费 insurance premium ⽀付⼿续费 commission 杂费 sundry charges 折旧费 depreciation expense 机物料消耗 article of consumption 劳动保护费 labor protection fees总监director总会计师 finance controller ⾼级 senior 如⾼级经理为 senior manager 营业费⽤ operating expenses 代销⼿续费 consignment commission charge 运杂费 transpotation 保险费 insurance premium 展览费 exhibition fees ⼴告费 advertising fees 管理费⽤ adminisstrative expenses 职⼯⼯资 staff salaries 修理费 repair charge 低值易耗摊销 article of consumption 办公费 office allowance 差旅费 travelling expense ⼯会经费 labour union expenditure 研究与开发费 research and development expense 福利费 employee benefits/welfare 职⼯教育经费 personnel education 待业保险费 unemployment insurance 劳动保险费 labour insurance 医疗保险费 medical insurance 会议费 coferemce 聘请中介机构费 intermediary organs 咨询费 consult fees 诉讼费 legal cost 业务招待费 business entertainment 技术转让费 technology transfer fees 矿产资源补偿费 mineral resources compensation fees 排污费 pollution discharge fees 房产税 housing property tax 车船使⽤税 vehicle and vessel usage license plate tax(vvulpt) ⼟地使⽤税 tenure tax 印花税 stamp tax 财务费⽤ finance charge 利息⽀出 interest exchange 汇兑损失 foreign exchange loss 各项⼿续费 charge for trouble 各项专门借款费⽤ special-borrowing cost。
顺序号科目编码科目中英文名称科目类型帐类帐页格式其它account code account tittle资产assets1 1001 现金-cash on hand 资产日记账资产-借方2 1002 银行存款-cash in bank 资产银行日记账有部分外币3 1009 其他货币资金-others cash4 1101 短期投资 short-term investment5 1102 短期投资跌价准备provision for loss on realization of short term investment 贷方6 1111 应收票据-notes receivable7 1121 应收股利-dividends receivable8 1122 应收利息-interest receivable9 1131 应收账款-accounts receivables 资产客户往来10 1133 其他应收款-others receivables 资产个人往来11 1141 坏帐准备-provision for bad debts 贷方12 1151 预付账款-advances to suppliers 资产供应商往来13 1161 应收补贴款-subsidies receivable14 1201 物资采购-materials purchased 资产个人往来15 1211 原材料-raw materials 资产成本核算数量金额式计量单位16 1221 包装物-containers 资产成本核算数量金额式计量单位17 1231 低值易耗品-low cost and short lived articles18 1232 材料成本差异-e/d for raw materials19 1241 自制半成品-semi-finished goods20 1243 库存商品-finished goods 资产成本核算数量金额式计量单位21 1244 商品进销差价-e/d for operating22 1251 委托加工物资-materials in consignors23 1261 委托代销商品-goods in consignors24 1271 受托代销商品-goods in consignees25 1281 存货跌价准备-provision for loss on realization of inventory 贷方26 1291 分期收款发出商品-goods on installment sales27 1301 待摊费用-prepaid expenses 资产28 1401 长期股权投资-long-term investments -shares29 1402 长期债权投资-long -term investments-debentures30 1421 长期投资减值准备provision for loss on realization of long-term investments 贷方31 1431 委托贷款-loan receivable32 1501 固定资产-fixed assets 资产数量金额式计量单位33 1502 累计折旧-accumulated depreciation 资产贷方34 1505 固定资产减值准备provision for loss on realization of fixed assets 贷方35 1601 工程物资-construction materials36 1603 在建工程-construction in progress37 1605 在建工程减值准备-provision for loss on realization of construction 贷方38 1701 固定资产清理-disposal of fixed assets39 1801 无形资产-intangible assets40 1805 无形资产减值准备-provision for loss on realization intangible assets 贷方41 1815 未确认融资费用-unrealizable mortgage expenses42 1901 长期待摊费用-long term prepaid expenses 资产43 1911 待处理财产损益 - P/L for assets taking科目编码科目中英文名称科目类型帐类帐页格式其它liabilities and owner\'s equity2101 短期借款-short-term loans 负债负债-贷方2111 应付票据-notes payable 负债2121 应付账款-accounts payable 负债供应商往来2131 预收账款-advances from customers 负债客户往来2141 代销商品款-consignors payable 负债2151 应付工资-accrued payroll 负债2153 应付福利费-welfare fund payable 负债2161 应付股利-dividends payable 负债2171 应交税金-accrued tax 负债多栏式VAT2176 其他应交款-accrued others payments 负债2181 其他应付款-others payable 负债个人往来2191 预提费用-accrued expenses 负债2201 待转资产价值-accrued assets 负债2211 预计负债-accrued liabilities 负债2301 长期借款-long-term loans 负债2311 应付债券-debentures payable 负债2321 长期应付款-long-term payable 负债2331 专项应付款-specific term payable 负债2341 递延税款-differed tax 负债3101 实收资本- paid in capital 权益贷方3103 以归还投资-investment returned 权益借方3111 资本公积-capital surplus 权益贷方3121 盈余公积-surplus reserve 权益贷方3131 本年利润-current profit 权益3141 利润分配-distributed profits 权益4101 生产成本-cost of production 成本成本核算借方4105 制造费用-manufacturing expenses 成本成本核算多栏式借方4107 劳务成本-labor cost 成本成本核算借方5101 主营业务收入-sales 损益贷方5102 其他业务收入-income from other operations 损益贷方5202 投资收益-returns on investments 损益贷方5203 补贴收入-subsidies income 损益贷方5301 营业外收入-non operating income 损益贷方5401 主营业务成本-cost of sales 损益借方5402 主营业务税金及附加-sales and additional tax 损益借方5405 其他业务支出-expenses for other operations 损益借方5501 营业费用-selling expenses 损益借方5502 管理费用-general and administrative expenses 损益多栏式借方5503 财务费用-financial expenses 损益借方5601 营业外支出-non-operating expenses 损益借方5801 以前年度损益调整-adjusted P/L for previous year 损益1911 待处理财产损益 - P/L for assets taking 1002 银行存款-cash in bank191101 待处理流动资产损益-P/L for current assets taking 100201 银行存款-人民币191102 待处理固定资产损益-P/L for fixed assets taking 100202 银行存款-美元2171 应交税金-accrued tax 100203 银行存款-欧元(结算户)-217101 应交增值税-accrued VAT 100204 银行存款-欧元(外债户)-217102 未交增值税-unpaid VAT 5503 财务费用-financial expenses217103 应交营业税-accrued operating tax 550301 财务费用-银行手续费-bank fee217104 应交消费税-accrued consumption tax 550302 财务费用-汇兑损益-P/L for exchange217105 应交资源税-accrued resource rent tax 550303 财务费用-利息收入-interest gain217106 应交所得税-accrued income tax 5502 管理费用-genernal and administrative expenses217107 应交土地增值税-accrued land VAT 550201 管理费用-差旅费-office travel217108 应交城市维护建设税-accrued construction tax 550202 管理费用-电话费-telephone217109 应交房产税-accrued property tax 550203 管理费用-工作餐-working meal217110 应交土地使用税-accrued land tax 550204 管理费用-办公费-stationery217111 应交车船使用税-accrued Vehicle and Vessel Usage Tax 550205 管理费用-交际费-entertainment 217112 应交个人所得税-accrued individual income tax 550206 管理费用-交通费- taxi & bus217113 应交关税-accrued customs duty 550207 管理费用-汽车费-car3111 资本公积-capital surplus 550208 管理费用-邮电费-postage311101 资本溢价-share premium 550209 管理费用-工资-salary311102 接受捐赠非现金资产准备-provision for donation of not cash assets 550210 管理费用-折旧费-depreciation311103 接受现金捐赠-donation of cash 550211 管理费用-其他-others311104 股权投资准备-provision for share investment 4105 制造费用-manufacturing expenses311105 拨款转入- funds from head office 410501 制造费用-交通费-taxi and bus311106 外币资本折算差额-e/d of foreign exchange capital 410502 制造费用-劳保费-labor protection 311107 其他资本公积-other capital surplus 410503 制造费用-水暖电-water lighting & heating3121 盈余公积- surplus reserve 410504 制造费用-运费-transportation fee312101 法定盈余公积-compulsory surplus reserve 410505 制造费用-办公费-stationery312102 任意盈余公积-general surplus reserve 410506 制造费用-邮电费-postage312103 法定公益金-compulsory welfare fund 410507 制造费用-工资-salary312104 储备基金-reserve fund 410508 制造费用-伙房-food312105 企业发展基金enterprise expansion fund 410509 制造费用-其他-others312106 利润归还投资profits capitalized on return of investment 410510 制造费用-物料用品-consumer 3141 利润分配-distributed profits 2151 应付工资-accrued payroll314101 其他转入-others transfer in 215101 个调税-personal tax314102 提取法定盈余公积-compulsory surplus reserve 215102 工厂-factory314103 提取法定公益金-compulory welfare fund 215103 办公室-office314104 提取储备基金-reserve fund 215104 董事会-lorentz314105 提取企业发展基金-enterprise expansion fund 215105 加班费-overtime working fee314106 提取职工奖励积福利基金-staff and workers\' bonus and welfare fund314107 利润归还投资-profits capitalized on returns of investment314108 应付优先股股利-dividends for preference shares314109 提取任意盈余公积-general surplus314110 应付普通股股利-dividends for ordinary shares314111 转作资本的普通股股利- conversion of dividends for ordinary shares314115 未分配利润-undistributed profits补充一下所有税金的税局的最正规的翻译,大部分比较长,不过上面是会计科目的翻译可以取下面的1-2个单次简称。
会计专业词汇英语翻译泛瑞翻译政治风险political risk再开票中心re-invoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign investments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原则matching旅游、饮食服务企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原则accrual basis农业会计accounting of agricultural enterprises实现原则realization principle历史成本原则principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原则timeliness货币计量monetary measurement会计准则accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原则distinguishment between capital expenditureand revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle‚ GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反馈价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enterprises 对外报表external statements对内报表internal statements一致性原则consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财务会计原则financial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原则materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入的确认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in‚ first-out‚ LIFO其他货币资金应付票据贴现discount on notes payable先进先出去first-in‚ first-out缩写FIFO在发建工程constructions in process固定资产更换与改良improvements and replacements of fixed assets 实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法可变现净值法net realizable value应付福利费基本业务利润固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method计划成本核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock公司债券偿还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and trade names全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable负商誉negative goodwill费用的确认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges低值易耗品当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors折旧[旧]折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专项拨款【旧】专利权patents住房基金housing fund重置成本法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings标准成本法standard costing变动成本法variable costing比例履行法包装物版权copyrights汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers 工作底稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户matching accounts记账方法bookkeeping methods记账规则recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking对应账户corresponding accounts定期清查Periodic checking method定期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping从属账户Secondary accounts成本计算账户costing accounts财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts 备查账簿memorandum。