會計詞典中英文對照(編輯修改稿)

　

【文章內容簡介】 看漲債券business contract營業合同buying rate買進匯率。買入價cable confirmation電報確認書cable credit電傳信用證cable draft電匯匯票cable order電報訂貨。電表訂單cable rate電匯匯率cable transfer電匯call deposit通知存款。活期存款call in advance預收股款call in arrear催繳逾期股本call loan短期貸款callable bond可提前贖回債券callable capital通知即繳股本callable loan通知放款canceled bond已注銷債券cancellable lease可解除租約capacity level生產能力水平capacity limit生產能力極限capacity loading生產能力負荷capital adequacy ratio資本充足率capital adjustment account資本調整帳戶capital appraisal資本評估capital appreciation資本增值capital asset資本資產。長期資產capital assurance資本保險cargo certificate海運貨物保險合同cargo claim貨運索賠cargo insurance rate貨物保險費率carried interest附帶權益carryback of loss虧損轉回carrying amount賬面金額cash basis現金收付制cash bonus現金紅利cash book現金登記簿cash budget現金預算cash collection basis收付實現制cash distribution rate現金分配率cash dividend現金股利casual audit臨時審計casual expense臨時性費用casual worker散工casualty and theft loss意外事故及盜竊損失casualty insurance災難保險casualty insurance proceeds意外險收入central bank中央銀行central bank rate中央銀行貼現率central clearing house結算中心central clearing system中央結算制度。集體交收系統certificate of pliance合約完成證明書certificate of deposit存款單certificate of exemption豁免證明書certificate of indebtedness國庫券。借據cessation of business停業cession轉讓財產權益chain banking連鎖銀行業務chain discount連鎖折扣chain index連鎖指數check and balance互相制衡check mitee稽核委員會check list核對項目清單check mark核對符號check price限價check programme檢查程序cheque account支票賬戶circular for confirmation通函確認circular letter of credit循環信用證。流通信用證circular note旅行支票city collection同城托收civil action民事訴訟claim索賠。債權classificationof accounts帳戶分類。會計科目分類claused bill附條款票據clearing balance票據交換差額。結算差額close end固定金額closing結賬。結轉closing inventory期末存貨code of banking practice銀行營運守則coefficientnorm costing定額成本法collateral note附擔保品期票collection收賬collection method收付實現制columnar journal多欄式日記賬mercial accounting商業會計mercial invoice商業發票mission ine傭金收入mitted cost約束成本modity fund turnover商品資金周轉率mon cost allocation共同成本分攤country collection異地托收credit advice存款通知書。貸款通知credit fund信貸資金crown debt國債。公債currency exchange貨幣兌換current value現值customers account應收賬款cyclical variation循環變動daily accounting日常核算daily statement日報表daily trading limit每日價格上下限data base數據庫data classification數據分類data conversion數據轉換data file數據檔案data storage數據儲存date draft定期匯票date of acceptance承兌日期date of cancellation注銷日day book日記賬dead asset無用資產dead stock呆滯存貨dead ticket成交單debenture coupon債券利息票debenture interest債券利息debeture債券debit借。借記。借方debitcredit bookkeeping借貸記賬法debt instrument債務票據debt mortgage抵押債務debtadjusting債務調整debts to assets ratio負債對資產比率decentralised accounting分權制會計decimal system十進制declaration of dividend分派股息公告declared value設定價值declining balance余額遞減decrement減值deductible loan可扣除借款deed of guarantee保證契據default cost違約成本default risk違約風險defeasance of debt債務廢除deferral遞延賬項deferred asset遞延資產deferred debit遞延借項deferred posting延期過賬deferred revenue遞延收入deferred taxation遞延稅項deficit赤字delayed payment延期付款delinquent account逾期未收賬款delivered duty paid完稅后交貨delivery by instalment分期交貨demand draft即期匯票demutualisation股份化。股份制。將會員制轉為股份制departmental accounting部門核算departmental costing部門成本計算departmental expense部門費用depletable asset折耗資產。遞耗資產deposit存款。保證金。定金。押金deposit rate存款利率deposit slip存款單deposittaking pany接受存款公司deprecation expense折舊費用depreciated cost折余成本depreciation period折舊期限deregulation放寬管制design fee設計費用desired ending inventory預期期末存貨detailed audit詳細審計determinable ine固定收益development expense開發費用dialy cash balance每日現金余額differential cost差量成本differential duties差別關稅differential fixed cost差量固定成本diminishing asset遞耗資產diminishing return報酬遞減direct clearing直接結算direct expense直接費用direct material直接材料direct outofpocket costs直接付現成本。直接支付成本direct quotation直接報價direct subsidy直接補貼directory file目錄文件disbursement insurance船舶費用保險disbursement voucher付款憑證disclosure of interest權益披露discount on bond債券折價discount operation貼現操作discounted cash flow折現現金流量discounted payback method折現回收期法discretionary variable cost酌量變動成本discriminant analysis差別分析。判別分析法dishonoured cheque拒付支票disposable personal ine個人可支配收益disposal of fixed asset固定資產清理。固定資產變賣distorted ine不真實收益distress price處理價distribution in kind實物分派。實物分配distributor經銷商diversification of risk風險分散dividend in kind實物股利dividend option股利期權dividend paid已付股利dividend yield股息率document文件。憑證documentary acceptance跟單承兌documentary draft跟單匯票dollar overhang美元過剩domestic loan國內放款domestic share內資股dormant asset閑置資產double entry復式記賬doublecheck雙重核對doubtful debts provision呆賬準備。壞賬準備downside price movement價格走低draw on one39。s credit憑信用借款drawee bank付款銀行drought reserve財務困難準備金dual pricing雙重定價法due on demand活期。即期dutiable article應課稅商品duty of secrecy保密責任duty paid certificate完稅憑證dynamic ratio動態比率earmarked loan專用貸款earning power盈利能力。收益能力earnings per share息稅前利潤earnings reinvested再投資收益earnings test收益測試economic accounting經濟核算economic appraisal經濟評估economic depreciation經濟折舊economic value經濟價值effective cost實際成本effective exchange rate實際匯率effective tax rate實際稅率effectiveness audit效用審計efficient portfolio有效投資組合electronic data processing電子數據處理eligible mercial paper有效商業票據elimination entry抵銷分錄employee benefits payable應付福利費employee liability insurance職工傷亡保險employee pension職工養老金employee retirement fund職工退休基金employee share option職工認股權employee39。s insurance f