From 6c9965bd1afd69273ea9a31ac8282a500f1d2156 Mon Sep 17 00:00:00 2001 From: wener Date: Thu, 11 Apr 2024 14:28:54 +0800 Subject: [PATCH] docusaurus 3.2.1; update accounting --- notes/ai/embedding.md | 5 + notes/ai/llm/llm-glossary.md | 8 + notes/ai/nlp/chinese/nlp-chinese-awesome.md | 39 + notes/culture/game/ns/ns-faq.md | 29 + notes/dev/design/design-accounting.md | 85 + notes/dev/design/design-erp.md | 9 + notes/dev/dict.md | 48 +- notes/devops/concept/unit.md | 12 +- notes/devops/docker/docker-faq.md | 12 +- .../kubernetes/app/argocd/argocd-version.md | 13 + notes/devops/telementry.md | 15 +- notes/devops/web/README.md | 19 - notes/devops/web/haproxy/haproxy-conf.md | 3 + .../accounting/accounting-awesome.md | 4 + .../accounting/accounting-glossary.md | 9 +- notes/economics/finance/finance-dict.md | 11074 ++++++++++++++++ notes/languages/markdown/README.md | 35 - .../languages/markdown/markdown-reference.md | 18 + notes/languages/php/php-faq.md | 2 + notes/mgmt/mgmt-glossary.md | 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(100%) rename notes/service/{office => document}/sheetjs.md (100%) delete mode 100644 notes/service/network/proxy/clash/mihomo.md create mode 100644 notes/web/react/mutative.md create mode 100644 site/patches/@docusaurus__plugin-content-docs@3.2.1.patch diff --git a/notes/ai/embedding.md b/notes/ai/embedding.md new file mode 100644 index 00000000000..2c78de9a4f4 --- /dev/null +++ b/notes/ai/embedding.md @@ -0,0 +1,5 @@ +--- +title: Embedding +--- + +# Embedding diff --git a/notes/ai/llm/llm-glossary.md b/notes/ai/llm/llm-glossary.md new file mode 100644 index 00000000000..5040fec5989 --- /dev/null +++ b/notes/ai/llm/llm-glossary.md @@ -0,0 +1,8 @@ +--- +tags: +- Glossary +--- + +# LLM Glossary + + diff --git a/notes/ai/nlp/chinese/nlp-chinese-awesome.md b/notes/ai/nlp/chinese/nlp-chinese-awesome.md new file mode 100644 index 00000000000..db76f1f7168 --- /dev/null +++ b/notes/ai/nlp/chinese/nlp-chinese-awesome.md @@ -0,0 +1,39 @@ +--- +tags: +- Awesome +--- + +# Chinese NLP + +- [chinese-poetry/chinese-poetry](https://github.com/chinese-poetry/chinese-poetry) + - 中华古诗词数据库 +- [InsaneLife/ChineseNLPCorpus](https://github.com/InsaneLife/ChineseNLPCorpus) +- [fighting41love/funNLP](https://github.com/fighting41love/funNLP) + - 中文 NLP 资源库 +- [crownpku/Awesome-Chinese-NLP](https://github.com/crownpku/Awesome-Chinese-NLP) +- [brightmart/nlp_chinese_corpus](https://github.com/brightmart/nlp_chinese_corpus) +- [cobaltdisco/Google-Chinese-Results-Blocklist](https://github.com/cobaltdisco/Google-Chinese-Results-Blocklist) +- [ymcui/Chinese-BERT-wwm](https://github.com/ymcui/Chinese-BERT-wwm) +- [hankcs/HanLP](https://github.com/hankcs/HanLP) + - 中文 NLP +- [baidu/lac](https://github.com/baidu/lac) + - LAC - Lexical Analysis of Chinese + - 百度 NLP：分词，词性标注，命名实体识别，词重要性 +- [blmoistawinde/HarvestText](https://github.com/blmoistawinde/HarvestText) + - 文本挖掘和预处理工具 +- [NLPchina/ansj_seg](https://github.com/NLPchina/ansj_seg) +- [中文分词](http://www.hankcs.com/nlp/segment/) +- https://github.com/PaddlePaddle/PaddleClas + - https://arxiv.org/pdf/2111.00775v1.pdf + +### 公司机构名称 + +- [verarong/CompanyNameMatch](https://github.com/verarong/CompanyNameMatch) + - 公司、企业名称模糊匹配，基于词频的公司名主体提取，基于编辑距离的匹配度 + - 基于 jieba 分词、数百万家企业名称分词后词频统计，提取公司名称中的各类型信息，并依据业务需求计算匹配分值 + - weight.csv + - 110 万行 +- [wainshine/Company-Names-Corpus](https://github.com/wainshine/Company-Names-Corpus) + - 公司名语料库 - 机构名语料库。公司简称,缩写,品牌词,企业名。可用于中文分词、机构名实体识别。 +- [hujunxianligong/abbrs](https://github.com/hujunxianligong/abbrs) + - 公司名简称生成 diff --git a/notes/culture/game/ns/ns-faq.md b/notes/culture/game/ns/ns-faq.md new file mode 100644 index 00000000000..8a69ca79b8a --- /dev/null +++ b/notes/culture/game/ns/ns-faq.md @@ -0,0 +1,29 @@ +--- +title: Nitendo Switch FAQ +tags: + - FAQ +--- + +# Nitendo Switch FAQ + +## 搜索不到 5g WiFi + +将路由的 5g WiFi 控制通道修改为小于 149 的通道 + +## 下载较慢 + +尝试将网络的 MTU 修改为 1500 + +## 美国免税邮编 + +阿拉斯加 99775 + +## 登记 QR Code + + +``` +https://accounts.nintendo.com/qr_verify?aud=&iat=1586003687&sub=&sig=&exp=1586608487 +``` + +- aud 6ffd70c434d303c8 +- 7 天有效期 diff --git a/notes/dev/design/design-accounting.md b/notes/dev/design/design-accounting.md new file mode 100644 index 00000000000..19b774b40b1 --- /dev/null +++ b/notes/dev/design/design-accounting.md @@ -0,0 +1,85 @@ +--- +title: Accounting +--- + +# Accounting + +| abbr. | en | zh | +| ----- | ----------------------- | ------------ | +| DEA | Double Entry Accounting | 复式记账 | +| RFS | Record Filing System | 档案管理系统 | +| SEA | Single Entry Accounting | 单式记账 | +| COGS | Cost of Goods Sold | 销售成本 | + +| en | zh | +| -----------------------------: | -------------- | +| Ledger | 总账 | +| Account Book | 账簿 | +| sub-ledger | 明细账 | +| General Ledger | 总账 | +| Journal Entry | 分录 | +| account balance | 账户余额 | +| stored account balance | 存储账户余额 | +| Derived account balance | 衍生账户余额 | +| Legislature | 立法机关 | +| Account Statement | 账户报表 | +| Closing Balance | 结余 | +| Current Balance | 当前余额 | +| Closing Date | 结算日期 | +| Credit | 贷方 | +| Debit | 借方 | +| OTO Transaction | 一对一交易 | +| Accounts Receivable Sub-ledger | 应收账款明细账 | +| Accounts Payable Sub-ledger | 应付账款明细账 | +| Inventory Sub-ledger | 存货明细账 | +| Refund | 退款 | +| reversal transaction | 冲正交易 | +| Accounting Period | 会计期间, 账期 | +| net amount | 净额 | +| gross amount | 毛额 | +| fee amount | 手续费 | +| Gross Assets | 总资产 | +| Gross Revenue | 总收入 | +| Gross Profit | 毛利润 | +| Gross Margin | 毛利率 | +| Net Assets | 净资产 | +| Net Revenue | 净收入 | +| Net Earnings | 净利润 | +| Net Income | 净收入 | +| Net Margin | 净利率 | +| pre balance | 前余额 | +| post balance | 后余额 | + +- Derived account balance + - 通过汇总账户的所有交易记录（如存款和取款）来计算得出的余额 +- Stored account balance + - 直接在数据库中存储的当前余额数值 +- 交易对方 + - counterpart_transaction_id + - reverse_transaction_id + - mirror_transaction_id + - inverse_transaction_id +- gross vs net + - https://corporatefinanceinstitute.com/resources/accounting/gross-vs-net/ + +``` +pre_balance + amount = post_balance +``` + +``` +net = gross - fee +``` + +``` +net + fee = gross +``` + +## Single Entry Accounting vs Double Entry Accounting + +## 参考 + +- [Derived account balance vs stored account balance](https://stackoverflow.com/a/29713230/1870054) +- https://stackoverflow.com/a/68528638/1870054 +- [Double-entry bookkeeping](https://en.wikipedia.org/wiki/Double-entry_bookkeeping) +- [Single-entry bookkeeping](https://en.wikipedia.org/wiki/Single-entry_bookkeeping) +- https://www.accountingtools.com/articles/accounting-system-design diff --git a/notes/dev/design/design-erp.md b/notes/dev/design/design-erp.md index 57a0a962bec..997578f4a6a 100644 --- a/notes/dev/design/design-erp.md +++ b/notes/dev/design/design-erp.md @@ -358,3 +358,12 @@ interface GeneralResource { - File - 文件 - 通用文件 - 内容可能不透明 - 不需要感知内容 + +## zIndex + +- 50 + - dialog +- 40 + - window host - isolate + +## State & Status diff --git a/notes/dev/dict.md b/notes/dev/dict.md index 0928e1b29de..b3d42e9aee4 100644 --- a/notes/dev/dict.md +++ b/notes/dev/dict.md @@ -48,6 +48,26 @@ tags: ## 常见词汇 {#common} +| abbr. | en | cn | +| ------: | ------------ | ------------ | +| | synonynm | 同义词 | +| | antonym | 反义词 | +| | homonym | 同音异义词 | +| | homograph | 同形异义词 | +| | acronym | 首字母缩略词 | +| abbr. | abbreviate | 缩写 | +| adj. | adjective | 形容词 | +| adv. | adverb | 副词 | +| n. | noun | 名词 | +| v. | verb | 动词 | +| prep. | preposition | 介词 | +| conj. | conjunction | 连词 | +| pron. | pronoun | 代词 | +| interj. | interjection | 感叹词 | +| art. | article | 冠词 | +| pl. | plural | 复数 | +| sing. | singular | 单数 | + | 英文 | 含义 | | --------------- | ------------------------------------------------------------------- | | list | 列表 | @@ -376,6 +396,10 @@ tags: ## 社交 {#social} +| abbr. | stand for | mean | +| ----- | ---------------------- | ------------ | +| sns | social network service | 社交网络服务 | + > Internet forum | abbr. | stand for | mean | @@ -573,6 +597,9 @@ tags: | Rental Property Management | 租赁物业管理 | | Rental Property | 租赁物业 | | Rental | 租赁、租金 | +| rent | 租赁、租金 | +| security deposit | 押金 | +| margin | 保证金 | | Real Estate Businesses | 房地产业务 | | Real Estate | 房地产 | | Estate | 房地产、遗产 | @@ -580,6 +607,7 @@ tags: | tenant | 租户、承租人、房客 | | Lease | 租约、租赁合同 | | Raising The Rent | 提高租金 | +| Labor Management System | 劳务管理系统 | - Housing - 住宅 @@ -588,6 +616,17 @@ tags: - 房产 - Commercial - 商业 +- Lessee - 强调租赁关系 +- Occupant, Resident - 强调居住状态 +- Renter - 租客 - 简单地指一个支付租金使用房屋的个体 +- Tenant - 租户 +- Holder - 持有人 - 类似 landlord 和 house 的关系 +- security deposit vs margin + - security deposit + - 更加常用和准确 + - margin + - 描述交易中所需的保证金 + - 比如股票交易或期货交易中的最低保证金要求 # FAQ @@ -1312,10 +1351,15 @@ tags: - Address - 任何类型的地址 - Mailing Address - 地址用于邮寄, 区分账单地址或办公地址 + - 信件、账单、杂志 等 - Shipping Address - 物理商品配送 + - 通常用于较大包裹的发送，特别是涉及到在线购物、大件商品的运输等。 + - 电商场景用的多 + - 与 "shipping costs"（运费）、"shipping information"（运输信息） 相关 - Postal Address - 邮政 - 适合传统的邮件寄送 - Street Address: - 街道信息 - Physical Address: - 区分电子地址（如电子邮件）和物理地址 +- recipient address - 收件人地址 ## parse vs resolve vs normalize @@ -1450,8 +1494,10 @@ tags: - https://www.dictionary.com/browse/employee?s=t - 查含义和词源 - etymonline.com +- 查询缩写词 + - https://www.abbreviations.com -| .abbr | for | +| abbr. | for | | ----- | ----------------------------------- | | SDLC | Software Development Life Cycle | | AIDA | AI Developer Assistant | diff --git a/notes/devops/concept/unit.md b/notes/devops/concept/unit.md index 7a54ca6e7bb..26d0b4a8d42 100644 --- a/notes/devops/concept/unit.md +++ b/notes/devops/concept/unit.md @@ -4,13 +4,17 @@ title: Unit # Unit -| unit | for | note | -| ----- | ---------- | ------------- | -| 1 kB | 1000 bytes | SI | -| 1 KiB | 1024 bytes | IEC, kibibyte | +| unit | for | note | +| ----: | --------------: | ------------- | +| 1 kB | 1000 bytes | SI | +| 1 KiB | 1024 bytes | IEC, kibibyte | +| 1 kb | 1000 bits | | +| 1 Mb | 1,000,000 bits | | +| 1 MB | 1,000,000 bytes | | --- +- 50M 的带宽 - 50 Mb/s - 约 5M/s - 传输 1GB 文件约 200s - 约 4 分钟 - SI - International System of Units - IEC - International Electrotechnical Commission - https://en.wikipedia.org/wiki/Byte diff --git a/notes/devops/docker/docker-faq.md b/notes/devops/docker/docker-faq.md index 72898572aaa..b3485c828ff 100644 --- a/notes/devops/docker/docker-faq.md +++ b/notes/devops/docker/docker-faq.md @@ -9,18 +9,26 @@ tags: - [Docker Best Practices](https://gist.github.com/StevenACoffman/41fee08e8782b411a4a26b9700ad7af5) ## Host IP + - host.docker.internal - docker.for.mac.localhost - ```bash -/sbin/ip route|awk '/default/ { print $3 }' +/sbin/ip route | awk '/default/ { print $3 }' + +getent host.docker.internal +getent hosts docker.for.mac.localhost # Docker in AWS # http://docs.aws.amazon.com/AWSEC2/latest/UserGuide/ec2-instance-metadata.html#instancedata-data-retrieval curl http://169.254.169.254/latest/meta-data/local-ipv4 ``` +- https://docs.orbstack.dev/docker/domains + - container-name.orb.local + - service.project.orb.local + - 本地可直接打开 http://orb.local + ## env - DOCKER_REGISTRY_URL diff --git a/notes/devops/kubernetes/app/argocd/argocd-version.md b/notes/devops/kubernetes/app/argocd/argocd-version.md index 6f25efb9b98..4506b856f4f 100644 --- a/notes/devops/kubernetes/app/argocd/argocd-version.md +++ b/notes/devops/kubernetes/app/argocd/argocd-version.md @@ -35,6 +35,19 @@ kubectl apply -n argocd -f https://raw.githubusercontent.com/argoproj/argo-cd/st [argocd 2.2]: #argocd-22 [argocd 2.1]: #argocd-21 +## ArgoCD 2.10 + +- ApplicationSet Templates +- Apps in Any Namespace & Notifications + - https://argo-cd.readthedocs.io/en/stable/operator-manual/app-any-namespace/ + - --application-namespaces + - argocd-cm + - application.namespaces +- PKCE +- Server-Side Diff + - 2.5+ Server-Side Apply (SSA) + - based on kube structured-merge-diff + ## ArgoCD 2.9 - https://blog.argoproj.io/argo-cd-v2-9-release-candidate-a1e256d01017 diff --git a/notes/devops/telementry.md b/notes/devops/telementry.md index 13b6db90dd3..17dbba8eb1c 100644 --- a/notes/devops/telementry.md +++ b/notes/devops/telementry.md @@ -25,7 +25,6 @@ NEXT_TELEMETRY_DISABLED=1 # NuxtJS NUXT_TELEMETRY_DISABLED=1 - # ======================== # Service # ======================== @@ -93,6 +92,20 @@ MINIO_UPDATE=off export HOMEBREW_NO_ANALYTICS=1 ``` +## Scarf + +``` +SCARF_ANALYTICS=false +``` + +```json title="package.json" +{ + "scarfSettings": { + "defaultOptIn": false + } +} +``` + ## NuxtJS ```bash diff --git a/notes/devops/web/README.md b/notes/devops/web/README.md index 5709c367cf5..4c2aaa9b4ea 100644 --- a/notes/devops/web/README.md +++ b/notes/devops/web/README.md @@ -8,22 +8,3 @@ title: Web - Web 服务 - 反向代理 服务 - 缓存 服务 - -## load balancer -- roundrobin -- ewma - - Peak EWMA - - Exponentially Weighted Moving Average - - https://linkerd.io/2016/03/16/beyond-round-robin-load-balancing-for-latency/ - - https://doczhcn.gitbook.io/linkerd/index-1/beyond-round-robin-load-balancing-for-latency -- least_conn -- chash -- aperture -- p2c - - -```yaml -# https://flugel.it/kubernetes/kubernetes-nginx-ingress-consistent-hash-subset-load-balancer/ -nginx.ingress.kubernetes.io/load-balance: ewma -nginx.ingress.kubernetes.io/upstream-hash-by: ewma -``` diff --git a/notes/devops/web/haproxy/haproxy-conf.md b/notes/devops/web/haproxy/haproxy-conf.md index 4888652d6bd..51b1c9f2593 100644 --- a/notes/devops/web/haproxy/haproxy-conf.md +++ b/notes/devops/web/haproxy/haproxy-conf.md @@ -134,10 +134,13 @@ timeout server-fin 1s | len | 长度匹配 | | bin | 二进制数据匹配 - Hex | +- dom - `hdr_end(host) .wener.me` 不会匹配 `wener.me` - `hdr_end(host) wener.me` 会匹配 `xyzwener.me` - `hdr_dom(host) wener.me` 会匹配 `wener.me` 和 `*.wener.me`, 不会匹配 `xyzwener.me` - 大多时候期望结果 +- `_beg, _dir, _dom, _end, _len, _reg, _sub` + | method | alias | | -------- | ----------- | diff --git a/notes/economics/accounting/accounting-awesome.md b/notes/economics/accounting/accounting-awesome.md index d5a30b055cd..75ec94a0853 100644 --- a/notes/economics/accounting/accounting-awesome.md +++ b/notes/economics/accounting/accounting-awesome.md @@ -6,7 +6,11 @@ tags: # Accounting Awesome - [GNUCash](./gnucash.md) + - 个人和小规模企业财务软件 - https://gnukhata.org/ + - Web + - https://gitlab.com/gnukhata + - Demo https://gnukhata.gitlab.io/gkapp/ - Business Accounting Software - [simonmichael/hledger](https://github.com/simonmichael/hledger) - GPLv3, Haskell diff --git a/notes/economics/accounting/accounting-glossary.md b/notes/economics/accounting/accounting-glossary.md index 23f8e2957aa..a2974f89bd4 100644 --- a/notes/economics/accounting/accounting-glossary.md +++ b/notes/economics/accounting/accounting-glossary.md @@ -5,12 +5,13 @@ tags: # Accounting Glossary -| abbr. | stand for | mean | note | -| ----- | --------------------------- | -------------- | -------------------- | +| abbr. | stand for | mean | note | +| ----- | --------------------------- | -------------- | ------------------------------------------ | | CPA | Certified Public Accountant | 注册会计师 | | TA | | 税务师 | -| IRS | Internal Revenue Service | 美国国家税务局 | https://www.irs.gov/ | -| IRC | 國稅法規 | +| IRS | Internal Revenue Service | 美国国家税务局 | https://www.irs.gov/ | +| IRC | Internal Revenue Code | 美国国内税收法 | https://www.law.cornell.edu/uscode/text/26 | +| COA | Chart of Accounts | 会计科目表 | | abbr. | stand for | mean | | ------- | ------------------------------------------------------ | -------------------- | diff --git a/notes/economics/finance/finance-dict.md b/notes/economics/finance/finance-dict.md new file mode 100644 index 00000000000..ccd6de3186c --- /dev/null +++ b/notes/economics/finance/finance-dict.md @@ -0,0 +1,11074 @@ +--- +tags: +- Dict +- i18n +--- + +# 金融 字典 + +| en | zh | +| -------------------------------------------------------------------------: | -------------------------------------------------------------- | +| Abandoned asset | 废弃资产 | +| Abandonment decision | 废弃决策 | +| Abandonment stage | 废弃阶段 | +| Abandonment value | 废弃价值 | +| Abatement | 减免、冲销 | +| Abatement of taxes | 减税、退税 | +| Abbreviated accounts | 简式会计报 | +| ABC system(of inventory control) | 分级存货控制制度 | +| Ability to pay taxation | 纳税能力 | +| Ability to service debts | 偿债能力 | +| Abnormal cost | 异常成本 | +| Abnormal depreciation | 异常折旧 | +| Abnormal gain | 异常利得、异常收益 | +| Abnormal loss | 异常损失 | +| Abnormal shrinkage | 异常盘亏 | +| Abnormal spoilage | 异常损耗 | +| Abnormal yield curve | 异常收益率曲线 | +| About of circa | 大约 | +| Above par | 超过票面值 | +| Above the line | 线上项目 | +| Abscond | 潜逃 | +| Absolute amount | 绝对数，绝对金额 | +| Absolute cost advantage | 绝对成本优势 | +| Absolute endorsement | 绝对背书 | +| Absolute fixed cost | 绝对固定成本 | +| Absolute insolvency | 绝对无力偿付 | +| Absolute interest | 绝对权益 | +| Absolute priority | 绝对优先求偿权 | +| Absolute liability | 绝对赔偿责任 | +| Absolute title | 绝对产权 | +| Absolute value | 绝对值 | +| Absolve | 免偿债务，接触债务 | +| Absorbed overhead | 已转并间接费用，已摊配间接费用 | +| Absorption | 转并，摊配 | +| Absorption account | 转并帐户，摊配帐户 | +| Absorption costing | 摊配与成本计算法 | +| Absorption rate | 摊配比率 | +| Abstinence | 节欲，节制 | +| Abstinence theory of interest | 利息的节制理论 | +| Abstract | 摘要表 | +| Abstract of title | 产权状况摘要表 | +| Abuse | 滥用职权 | +| Abuse of tax shelter | 滥用避税项目 | +| Abuse of trust | 滥用信托权 | +| Accelerated capital recovery system | 快速资本收回制度 | +| Accelerated cost recovery system | 快速（资产）成本回收制度 | +| Accelerated depreciation method | 加速折旧法、快速折旧法 | +| Accelerated loan commitment | 约定快速偿还贷款 | +| Accelerating bonus plan | 快速累进奖金制 | +| Accelerating inflation | 快速通货膨胀 | +| Accelerating clause | 快速偿付条款 | +| Acceptable investment | 可接受投资项目 | +| Absolve | 免偿债务，接触债务 | +| Absorbed overhead | 已转并间接费用，已摊配间接费用 | +| Absorption | 转并，摊配 | +| Absorption account | 转并帐户，摊配帐户 | +| Absorption costing | 摊配与成本计算法 | +| Absorption rate | 摊配比率 | +| Abstinence | 节欲，节制 | +| Abstinence theory of interest | 利息的节制理论 | +| Abstract | 摘要表 | +| Abstract of title | 产权状况摘要表 | +| Abuse | 滥用职权 | +| Abuse of tax shelter | 滥用避税项目 | +| Abuse of trust | 滥用信托权 | +| Accelerated capital recovery system | 快速资本收回制度 | +| Accelerated cost recovery system | 快速（资产）成本回收制度 | +| Accelerated depreciation method | 加速折旧法、快速折旧法 | +| Accelerated loan commitment | 约定快速偿还贷款 | +| Accelerating bonus plan | 快速累进奖金制 | +| Accelerating inflation | 快速通货膨胀 | +| Accelerating clause | 快速偿付条款 | +| Acceptable investment | 可接受投资项目 | +| Acceptable reliability level | 可接受的可靠性程度 | +| Acceptance | 承兑、已承兑票据、验收 | +| Acceptance bank | 汇票承兑银行 | +| Acceptance bill | 承兑汇票 | +| Acceptance commission | 承兑佣金，承兑手续费 | +| Acceptance corporation | 汇票承兑公司 | +| Acceptance credit | 承兑信用 | +| Acceptance financing | 已承兑汇票筹资 | +| Acceptance for honour | 承兑拒付汇票 | +| Acceptance letter of credit | 承兑信用证 | +| Acceptance market | 票据市场，汇票贴现市场 | +| Acceptance of bribes | 受贿 | +| Acceptance of the bid | 中标，得标 | +| Acceptance on security | 财产担保承兑 | +| Acceptance payable | 应付承兑汇票 | +| Acceptance receivable | 应收承兑汇票 | +| Acceptance register | 承兑汇票登记薄 | +| Acceptance sampling | 验收抽样 | +| Acceptance supra protest | 承兑拒付汇票 | +| Accepted bill | 已承兑汇票 | +| Accepting house | 汇票承兑银行 | +| Acceptor | 承兑人，验收人 | +| Acceptor supra protect | 代替承兑人 | +| Accept-reject decision | 采纳或不采纳决策 | +| Access code | 联网密码 | +| Accession | 财产增值 | +| Accessory contract | 附属合同 | +| Access privileges | 入库权，入网权 | +| Access time | 存取时间、连通时间 | +| Accidental cost | 偶然成本，偶生成本 | +| Accidental loss | 意外损失 | +| Accident insurance | 事故保险 | +| Accommodation | 融通 | +| Accommodation acceptance | 融通承兑 | +| Accommodation bill | 融通汇票 | +| Accommodation charge | 融通欠帐 | +| Accommodation endorsement | 融通背书 | +| Accommodation paper | 融通票据 | +| Accommodation purchase | 融通进货 | +| Accommodator | 融通汇票背书人 | +| Accord and satisfaction | 和解和清偿 | +| Account | 帐户 | +| Accounts | 帐薄、报表，帐单，记帐 | +| Accountability | 会计责任 | +| Accountable officer | 会计官员，出纳官员 | +| Account analysis | 帐户分析 | +| Accountancy | 会计 | +| Account bodies | 会计团体 | +| Accountancy profession | 会计职业，会计专业 | +| Accountant | 会计师 | +| Assistant accountant | 助理会计师 | +| Accountant general | 总会计师、总会计 | +| Account in charge | 主管会计师 | +| Accountant’s compilation report | 会计师得编辑报告 | +| Accountant’s database | 会计师数据库 | +| Accountant’s department | 会计处，会计部门 | +| Accountant’s fees | 会计师公费 | +| Accountant’s firm | 会计事务所 | +| Accountant for the public interest | 公众利益会计师，无偿服务会计师 | +| Accountant’s legal liability | 会计师法律责任 | +| Accountant’s lien | 会计师留置权 | +| Accountant’s opinion | 会计师意见书 | +| Accountant’s report | 会计师报告 | +| Accountant’s responsibility | 会计师职责 | +| Accountants world | 会计师世界网站 | +| Account balance | 帐户余额 | +| Account bill | 帐单 | +| Account books | 会计帐薄 | +| Account classification | 帐户分类表 | +| Account clerk | 帐务员 | +| Account code | 账号代码 | +| Account current | 往来帐户，往来帐单 | +| Account day | 结算日 | +| Account form | 帐户式 | +| Accounting | 会计，会计学 | +| Accounting and tax database | 会计和税务数据库 | +| Accounting associations | 会计协会 | +| Accounting assumption | 会计假定，会计假设 | +| Accounting bases | 会计基础 | +| Accounting basis | 会计基本方法 | +| Accounting changes | 会计变更 | +| Accounting clusters | 会计制度群体，会计群体 | +| Accounting.com | 会计师职业网站 | +| Accounting computer | 会计电子计算机 | +| Accounting concepts | 会计概念 | +| Accounting consultation | 会计咨询 | +| Accounting consultant | 会计咨询师 | +| Accounting control | 会计控制 | +| Accounting convention | 会计常规，会计惯例 | +| Accounting corporation | 会计公司 | +| Accounting cost | 会计成本，记帐成本 | +| Accounting criteria | 会计标准 | +| Accounting cushion | 会计收益低估 | +| Accounting cycle | 会计循环 | +| Accounting data | 会计数据 | +| Accounting database | 会计数据库 | +| Accounting data processing | 会计数据处理 | +| Accounting department | 会计部门 | +| Accounting dictionary | 会计词典 | +| Accounting directives | 会计指令 | +| Accounting disclosure | 会计数据公开，会计披露 | +| Accounting doctrine | 会计信条 | +| Accounting document | 会计凭证 | +| Accounting Education Web | 会计教育互联网 | +| Accounting elements | 会计要素 | +| Accounting encyclopedias | 会计百科全书 | +| Accounting entity | 会计主体，会计个体 | +| Accounting entity postulate | 会计主体假设，会计个体假设 | +| Accounting entity theory | 会计个体论 | +| Accounting entry | 会计分录 | +| Accounting equation | 会计等式 | +| Accounting errors | 会计差错 | +| Accounting estimate | 会计估计 | +| Accounting ethics | 会计道德 | +| Accounting event | 会计事项 | +| Accounting evidence | 会计凭证，会计证据 | +| Accounting exposure | 会计风险暴露 | +| Accounting files | 会计档案 | +| Accounting firm | 会计师事务所 | +| Accounting firm development | 会计师事务所发展中心 | +| Accounting firm merger | 会计师事务所兼并 | +| Accounting fraud | 会计欺诈 | +| Accounting function | 会计职能 | +| Accounting hall of fame | 会计名人堂 | +| Accounting harmonization | 会计协调 | +| Accounting history | 会计史 | +| Accounting identity | 会计恒等 | +| Accounting income | 会计收益，帐面收益 | +| Accounting information | 会计资料，会计信息 | +| Accounting information system | 会计信息系统 | +| Accounting internationalization | 会计国际化 | +| Accounting journals | 会计期刊 | +| Accounting legislation | 会计立法，会计法规 | +| Accounting manual | 会计手册 | +| Accounting measurement | 会计计量 | +| Accounting methods | 会计方法 | +| Accounting model | 会计模式 | +| Accounting net | 会计互联网 | +| Accounting objective | 会计目标 | +| Accounting on line | 在线会计，联网会计 | +| Accounting partner | 会计伙伴 | +| Accounting period | 会计期 | +| Accounting period postulate | 会计假设 | +| Accounting plan | 会计方案 | +| Accounting policies | 会计政策 | +| Accounting postulate | 会计假设 | +| Accounting practice | 会计实物，会计惯例 | +| Accounting price | 会计价格，记帐价格 | +| Accounting principle | 会计原则 | +| Accounting procedures | 会计程序 | +| Accounting process | 会计过程 | +| Accounting profession | 会计职业，会计专业 | +| Accounting profession organization | 会计专业机构 | +| Accounting profit | 会计利润 | +| Accounting rate of return | 会计收益率 | +| Accounting ratio | 会计比率 | +| Accounting records | 会计记录，会计薄记 | +| Accounting reform | 会计改革 | +| Accounting regulation | 会计规章，会计条例 | +| Accounting report | 会计报告 | +| Accounting research network | 会计研究网 | +| Accounting rules | 会计规则 | +| Accounting scandal | 会计丑闻 | +| Accounting service | 会计服务 | +| Accounting software | 会计软件 | +| Accounting software package | 会计软件组合程序 | +| Accounting software shop | 会计软件商店 | +| Accounting standardization | 会计标准化 | +| Accounting standard | 会计标准，会计准则 | +| Accounting system | 会计制度 | +| Accounting technique | 会计技术 | +| Accounting technology | 电子会计技术 | +| Accounting technologist | 电子会计技术师 | +| Accounting terminology | 会计名词 | +| Accounting textbook publisher | 会计教材出版商 | +| Accounting theory | 会计理论 | +| Accounting thought | 会计思想 | +| Accounting transaction | 会计业务，会计帐务 | +| Accounting unit | 会计单位 | +| Accounting valuation | 会计计价 | +| Accounting year | 会计年度 | +| Account in transit | 未达帐项 | +| Account note | 帐单 | +| Account number | 帐户编号，账号 | +| Accounts | 会计帐薄，会计报表 | +| Account sales | 承销清单，承销报告单 | +| Accounts payable | 应付帐款 | +| Accounts payable payment period | 应付帐款付款期 | +| Accounts payable subsidiary ledger | 应付帐款辅助分类帐 | +| Accounts receivable | 应收帐款 | +| Accounts receivable aging schedule | 应收帐款帐龄分析表 | +| Accounts receivable assigned | 已转让应收帐款 | +| Accounts receivable collection period | 应收帐款收帐期 | +| Accounts receivable cost | 应收帐款成本 | +| Accounts receivable discounted | 已贴现的应收帐款 | +| Accounts receivable financing | 应收帐款筹资，应收帐款融资 | +| Accounts receivable management | 应收帐款管理 | +| Accounts receivable subsidiary ledger | 应收帐款的辅助分类帐 | +| Accounts receivable turnover | 应收帐款周转率，应收帐款周转次数 | +| Account stated | 已承认的帐项 | +| Account title | 帐户名称 | +| Accredit | 开出信用证 | +| Accredited business valuation | 授权企业估价专业人 | +| Accredited valuation analyst | 授权估价分析师 | +| Accreditee | 信用证收益人 | +| Accrediter | 信用证申请人 | +| Accretion | 增殖 | +| Accrual | 应计 | +| Accrual basis accounting | 应计制会计，权责发生制会计 | +| Accrual concept | 应计概念 | +| Accrual date | 应收应付日期 | +| Accrued account | 应计帐户 | +| Accrued expense | 应计费用 | +| Accrued income | 应计收益 | +| Accrued interest | 应计利息 | +| Accrued items | 应计项目 | +| Accrued payable | 应计应付款项 | +| Accrued receivable | 应计应收项目 | +| Accrued rent | 应计租金 | +| Accrued revenue | 应计收入 | +| Accrued wages | 应计工资 | +| Accumulated amortization | 累计摊销，无形资产的冲销帐户 | +| Accumulated deficit(loss) | 累进亏损 | +| Accumulated depletion | 累计折耗 | +| Accumulated depreciation | 累计折旧 | +| Accumulated dividend | 累计股利 | +| Accumulated earnings | 累计盈余，累计收益 | +| Accumulated earning tax | 累计盈余税，累计收益税 | +| Accumulated fund | 累计基金 | +| Accumulated income | 累计收益 | +| Accumulated profit | 累计利润 | +| Accumulation account | 累计帐户 | +| Accumulation | 累积，累计 | +| Accumulation factor | 累计系数 | +| Accumulation shares | 累计股份 | +| Accumulation trust | 累计信托基金 | +| Accumulative dividends | 累计股利 | +| Accumulative sinking fund | 累计偿债基金 | +| Accurate presentation | 正确反映，准确反映 | +| Acid test | 酸性试验，资产流动性测试 | +| Acid test ratio | 酸性试验比率 | +| Acknowledgement | 收货回单，接受订货，承认债务通知 | +| Acknowledgement of debt | 承认债务，确认债务 | +| Acknowledgement of order | 承认订单，接受订单 | +| Acknowledgement of receipt | 收款回执 | +| Acquired company | 被盘购公司，被兼并公司 | +| Acquired surplus | 盘购盈余 | +| Acquiring company | 盘购公司，兼并公司 | +| Acquisition | 购置，盘购 | +| Acquisition accounting of combination | 企业合并的盘购会计 | +| Acquisition cost | 购置成本 | +| Acquisition decision | 购置决策 | +| Acquisition excess | 盘购超支 | +| Acquisition price | 购置价格 | +| Acquisition surplus | 盘购盈余 | +| Acquittance | 债务清偿，清偿收据 | +| Across-the-board | 全面调整，全盘调整 | +| Across-the-board price change | 全面调整商品价格 | +| Across-the-board tariff change | 全面调整关税税率 | +| Across-the-board wage increase | 全面调整工资 | +| Across the counter | 正常交易 | +| Act | 法案 | +| Acting | 代理 | +| Action | 起诉，诉讼 | +| Active account | 活动帐户 | +| Active assets | 活动资产 | +| Active capital | 活动资金 | +| Active market | 活跃的市场 | +| Active partner | 参与经营合伙人 | +| Active securities | 交易活跃的证券 | +| Active trust | 有经营权的信托 | +| Active trustee | 有经营权的信托人 | +| Activity | 经营活动、生产经营活动 | +| Activity account | 生产经营活动帐户 | +| Activity accounting | 生产经营活动会计 | +| Activity-based budget | 生产经营活动预算 | +| Activity-based costing | 作业成本法 | +| Activity cost | 作业成本 | +| Activity ratio | 经营活动比率、周转率 | +| Act of bankruptcy | 破产法 | +| Act of company | 公司法 | +| Act of god | 天灾，不可抗力 | +| Act of law | 法律行为 | +| Actual capital | 实际资本 | +| Actual cost | 实际成本 | +| Actual loss | 实际损失，实际亏损 | +| Actual normal cost | 实际正常成本 | +| Actual price | 实际价格 | +| Actual return | 实际收益 | +| actual | 现货 | +| actual market | 现货市场 | +| actual value | 实际价值 | +| actual wage | 实际工资 | +| actuarial | 精算 | +| actuarial basis of accounting | 会计的精算基准 | +| actuarial cost method | 精算成本法 | +| actuarial return | 精算收益率 | +| actuary | 精算师 | +| adaptive capacity | 适应性能力 | +| adaptive management | 适应性管理 | +| added hours | 加班工时 | +| added value | 增值，增值额 | +| added value statement | 增值表 | +| added value tax | 增值税 | +| adding or dropping product line | 增加或撤销产品生产线 | +| addition | 增置，扩建 | +| additional assessment | 增补税额 | +| additional budget | 追加预算 | +| additional cost | 追加成本 | +| additional depreciation | 追加折旧，补提折旧 | +| additional duty | 附加关税 | +| additional expense | 追加费用 | +| additional income tax | 附加所得税 | +| additional paid-in capital | 追加股本，追加实缴股本 | +| additional premium | 追加保险费 | +| additional profit tax | 超额利润税 | +| additional risk | 附加险 | +| additional voluntary contribution | 职工自愿附加分担退休金 | +| additivity | 可加性 | +| address | 网址 | +| adequate disclosure | 充分披露 | +| adequate protection | 充分保护 | +| adjudication order | 判决令，判决破产令 | +| adjunct account | 附加帐户 | +| adjustable peg | 可调整固定汇率，可调整联系汇率 | +| adjustable-rate bond | 可调整利率债券 | +| adjustable-rate mortgage | 可调整利率抵押 | +| adjustable-rate preferred stock | 可调整股利率优先股 | +| adjusted acquisition cost | 调整后购置成本 | +| adjusted bank balance | 调整后银行存款余额 | +| adjusted gross income | 调整后收益总额，调整后所得总额 | +| adjusted historical cost | 调整后历史成本 | +| adjusted income | 调整后收益 | +| adjusted trial balance | 调整后试算平衡表 | +| adjusting entry | 调整分录 | +| adjusting events | 调整会计事项 | +| adjustment | 调整 | +| adjustment account | 调整帐户 | +| adjustment bond | 调整债券 | +| administered price | 管制价格 | +| administration | 行政管理机构，行政管理人员 | +| administration order | 行政管理命令 | +| administrative accounting | 行政管理会计 | +| administrative audit | 行政管理审计、 | +| administrative budget | 行政管理预算 | +| administrative control | 行政管理控制 | +| administrative expense | 行政管理费用 | +| administrative regulation | 行政管理规章 | +| administrative receiver | 破产企业财产行政接管人 | +| administrator | 财产管理人，财产接管人，遗产管理人 | +| admissible asset | 承保资产 | +| admission | 准许入伙，准许入股，准许股票上市 | +| admission of partner | 合伙人入伙 | +| admitted asset | 受保资产，承保资产 | +| ad valorem | 从价征收 | +| ad valorem freight | 从价运费 | +| ad valorem tariff | 从价关税 | +| ad valorem tax | 从价税 | +| advance | 预付款，垫付款，贷款 | +| advance appropriation | 预拨经费 | +| advance bill | 预付汇票，预开发货票 | +| advance corporation tax | 预交公司税 | +| advanced financial accounting | 高级财务会计学 | +| advanced management accounting | 高级管理会计学 | +| advanced financial management | 高级财务管理学 | +| advanced funding | 预拨资金，预付经费 | +| advanced refunding | 预先兑换证券 | +| advances form customers | 预收客户款 | +| advances to affiliate | 子公司借款 | +| advances to employees | 职工预支款 | +| advances to partner | 合伙人预支款 | +| advances to suppliers | 预付货款 | +| adventure | 投机经营，短期经营 | +| adverse opinion | 反面意见，否定意见 | +| adverse report | 不利报告，否定报告 | +| adverse variance | 不利差异，逆差 | +| advertise | 广告 | +| advertising budget | 广告费预算 | +| advertising expense | 广告费 | +| advertising to sales ratio | 广告费对销售额比率 | +| advice | 通知单，建议，咨询 | +| advice note | 发货通知单 | +| advice of fate | 支票能否兑现通知书 | +| advising bank | 通知银行 | +| advisory fee | 咨询费 | +| advisory funds | 咨询资金，委托投资基金 | +| advisory services | 咨询服务 | +| AFA membership | 美国财务协会会员资格 | +| affiliated company | 联营公司 | +| affiliation | 联营 | +| AFP membership | 财务专业人员协会会员资格 | +| AFP periodicals | 财务专业人员协会定期刊物 | +| after-acquired property clause | 以后获得财产条款 | +| after charge | 附加费用 | +| after closing trial balance | 结帐后试算表 | +| after cost | 售后成本，售后服务成本 | +| after date | 开票后兑付 | +| after market | 销售后市场 | +| after-separation cost | 分离后成本 | +| after sight | 见票后兑付 | +| after tax income | 税后收益 | +| after-tax rate of return | 税后收益率 | +| AGA Code of Ethics | 政府会计师协会职业道德准则 | +| AGA Membership | 政府会计师协会会员资格 | +| AGA Publication | 政府会计师协会出版物 | +| against actuals | 期货兑换现货 | +| against all risk | 承保全险 | +| age | 寿命，帐龄，资产使用年限 | +| age allowance | 年龄减免 | +| agency | 代理，代理事务所，政府机构 | +| agency accounting | 代理会计 | +| agency commission | 代理佣金，代理手续费 | +| agency cost | 代理成本 | +| agency fund | 代管基金 | +| agency relation | 代理关系 | +| agency services | 代理服务 | +| agency theory | 代理理论 | +| agency transaction | 代理交易，代理业务 | +| agenda | 备忘录，议事日程 | +| agent | 代理人，代理商 | +| agent bank | 代理银行 | +| aggregate amount | 总额，总金额 | +| aggregate balance sheet | 合并资产负债表 | +| aggregate depreciation | 折旧总额 | +| aggregate income statement | 合并损益表 | +| aggregate index | 综合指数 | +| aggregate weighted index | 综合加权指数 | +| aggressive collection | 积极收款措施 | +| aggressive investment | 进取性投资 | +| aggressive portfolio | 进取性投资 | +| aging of account | 帐龄分析 | +| aggressive project | 进取性投资项目 | +| aggressive working capital policy | 进取性流动资金政策 | +| aging of accounts receivable | 应收帐款帐龄分析 | +| aging schedule | 帐龄分类表 | +| agio | 贴水，折价 | +| agiotage | 汇兑业务，兑换买卖 | +| agreed bid | 友好盘购出价 | +| agreed payment | 议定付款 | +| agreed price | 议定价格 | +| agreement | 协定，协议 | +| agreement tariff | 协定关税税制 | +| agricultural bank | 农业银行 | +| agricultural credit corporation ltd. | 农业信贷有限公司 | +| agriculture levies | 农产品税 | +| agricultural subsidies | 农业补助金 | +| agriculture paper | 农业票据 | +| agriculture parity price | 农产品的平准价格 | +| alien corporation | 外国公司 | +| alienee | 受让人 | +| alimony payment | 赡养费 | +| all financial resources concept | 全部财力概念 | +| all capital earning rate | 资本总额收益率 | +| allied company | 联营公司 | +| all-inclusive income concept | 总括收益概念 | +| all-inclusive income statement | 总括性损益表 | +| allocable cost | 可分配的成本 | +| allocation | 分摊，分配 | +| allocation base | 分配基准 | +| allocation of cost | 成本分配，成本分摊 | +| allotment | 配售，拨付,配售数，拨付数 | +| allotment account | 配售帐户，配股帐户 | +| allotment ledger | 拨款分类帐 | +| allotment letter | 股份配售通知书，配股通知书 | +| allotment money | 配股应交款项 | +| allottee | 配股认购人 | +| allowable deduction | 准予扣减数 | +| allowable depreciation | 准予记列折旧额 | +| allowable expense | 准予列支的费用 | +| allowable loss | 准予列支的损失 | +| allowance | 备抵，折让，减免，津贴 | +| allowance for bad debts | 坏帐备抵 | +| allowance for depreciation | 折旧备抵 | +| allowance for income tax | 所得税减免 | +| allowance method | 备抵法 | +| all-purpose financial statement | 通用财务报表，通用会计报表 | +| all-risk insurance | 全险，综合险 | +| all round price | 全面价格 | +| alpha coefficient | 阿尔法风险系数，第一种证券投资风险系数 | +| alphanumeric code | 字母数字代码 | +| alpha risk | 阿尔法风险 | +| alpha stocks | 阿尔法股票 | +| alteration | 改造，改建 | +| altered bill | 涂改票据 | +| altered check | 涂改支票 | +| alternative accounting methods | 可选择性会计方法 | +| alternative accounting rules | 可选择性会计规则 | +| alternative cost | 变换成本，可替换成本 | +| alternative investment market | 可替代投资市场 | +| alternative investment project | 可替换投资项目 | +| alternative minimum tax | 替代最低税额 | +| amalgamated financial statement | 合并财务报表，合并会计报表 | +| amalgamation | 合并 | +| amalgamator | 企业合并专业人员 | +| amendment | 修正，修订，修订条款 | +| American bankruptcy institute | 美国破产学会 | +| American option | 美国期权 | +| American selling price | 美国销售价格 | +| American standard code for information interchange | 美国信息交换标准代码 | +| American stock exchange | 美国股票交易所 | +| American stock indices | 美国股票指数 | +| American taxation association | 美国税收会计学会 | +| amicable allowance | 友好让价 | +| amicable settlement | 友好索赔清算 | +| amortization | 摊销，摊还 | +| amortization method | 分期摊销法，分期偿还法 | +| amortization of goodwill | 商誉摊销 | +| amortization of patent | 专利摊销 | +| amortization schedule | 摊销表，摊还表 | +| amortized cost | 摊余成本 | +| amortized mortgage | 分期摊还抵押 | +| amortized value | 摊余价值 | +| amount | 金额，合计金额 | +| amount assessed | 估定金额 | +| amount differ | 金额不符 | +| amount due | 到期金额 | +| amount insured | 保险金额 | +| analysis | 分析 | +| analysis of capital change | 资本变动分析 | +| analysis of cash flow | 现金流量分析 | +| analysis of financial statement | 财务报表分析，会计报表分析 | +| analysis of liquidity | 流动性分析 | +| analysis of profitability | 获利能力分析 | +| analysis of time series | 时间序列分析 | +| analysis of uncertainty | 不确定性分析 | +| analysis of variance | 分析表，帐户分析表 | +| analysis schedule | 分析表，帐户分析表 | +| analyst | 分析师 | +| analytical audit | 分析性审计 | +| analytical column | 分析栏 | +| analytical evidence | 分析性证据 | +| analytical review | 分析性检查 | +| analytical statement | 分析性报表 | +| analytical test | 分析性抽查 | +| ancillary buildings | 辅助建筑 | +| ancillary letter of credit | 从属信用证 | +| ancillary materials | 辅助材料 | +| Anglo-American accounting | 英美会计 | +| announcement of sale | 迫售公告 | +| annual accounts | 年度报表 | +| annual appropriation | 年度拨款 | +| annual audit | 年度审计 | +| annual balance | 年度余额，年终节余 | +| annual budget | 年度预算 | +| annual cash flow | 年度现金流量 | +| annual charge | 年度费用 | +| annual closing | 年度结帐 | +| annual financial statement | 年度财务报表，年度会计报表 | +| annual general meeting | 年度股东大会 | +| annual income | 年度收益，年度所得额 | +| annualize | 按年度折算 | +| annualized net present value | 折算年度净现值 | +| annual percentage rate | 年度百分率 | +| annual report | 年度报告 | +| annual return | 年度纳税申报表 | +| annual value | 年值 | +| annuitant | 年金收领人 | +| annuity | 年金，退休金 | +| annuity bond | 年金公债 | +| annuity cash-flow pattern | 年金形态现金流量 | +| annuity certain | 固定年金 | +| annuity contract | 年金合同 | +| annuity cost | 年金成本 | +| annuity due | 期初年金 | +| annuity fund | 年金基金 | +| annuity in advance | 预付年金 | +| annuity in arrears | 持付年金 | +| annuity method of depreciation | 年金折旧法 | +| annuity period | 年金期 | +| annuity system | 年金制 | +| annulation | 宣告失效 | +| antecedent auditor | 前任审计师 | +| antecedent negotiation | 事先协商 | +| antecedents | 经历 | +| antedate | 填早日期 | +| anti-accounting fraud | 反会计欺诈 | +| anticipated cost | 预计成本，预列成本 | +| anticipated price | 预计价格 | +| anticipated profit | 预计利润，预列利润 | +| anticipation | 预计，预列 | +| anticipatory breach | 预期违约 | +| anti-dilution clause | 预防稀释条款 | +| anti-dumping tariff | 反倾销关税税则 | +| anti-fraud corporate responsibility resaurce center | 反欺诈和公司责任信息中心 | +| anti-fraud profession | 反欺诈职业 | +| anti-fraud program | 反欺诈计划 | +| anti-inflation policy | 反通货膨胀功策 | +| anti-money laundering rule | 反洗黑钱规章 | +| anti-pollution investment | 消除污染投资 | +| anti-profiteering | 反暴利税 | +| anti-recession policy | 反经济衰退政策 | +| anti-tax avoidance | 反避税 | +| anti-virus | 抗病毒软件 | +| anti-trust laws | 反拖拉斯立法 | +| applicant | 申请人 | +| application | 申请，申请书 | +| application and allotment account | 认购和配股帐户 | +| application for bank account | 开立银行帐户申请书 | +| application for letter of credit | 信用证申请书 | +| application for registration | 注册申请书 | +| application for shares | 认股申请书 | +| application software | 应用软件 | +| applied cost | 已分配成本 | +| applied overhead | 已分配间接费用 | +| applied research | 应用研究 | +| appointed officer | 指定官员 | +| apportionment | 分配、分摊、拨款 | +| apportionment method | 分摊法 | +| appraisal | 估价，估价报告 | +| appraisal capital | 评估成本 | +| appraisal report | 评估报告 | +| appraisal surplus | 估价盈余 | +| appraisal value | 估定价格 | +| appraiser | 估价员，估价师 | +| appraiser association of America | 美国估价师协会 | +| appreciation | 升值 | +| appreciation of assets | 资产升值 | +| appreciation surplus | 增值盈余 | +| appropriated retained earnings | 已指定用途留存收益，已分配留存收益 | +| appropriated retained income | 已指定留存收益，已分配留存收益 | +| appropriation | 拨款，收益分配 | +| appropriation account | 拨款帐户，留存收益分配帐户 | +| appropriation budget | 拨款预算 | +| appropriation ledger | 经费分类帐 | +| appropriation system | 拨款制度 | +| approval | 核定，审批 | +| approval for project | 投资项目的审批 | +| approved account | 核定帐户 | +| approved bond | 核定债券 | +| approved list | 核准证券清单 | +| approved society | 核定互助会，注册互助会 | +| approximation | 约计数，近似值 | +| a priori theories of accounting | 先验性会计理论 | +| arbitrage | 套汇，套利 | +| arbitrage of exchange | 套汇 | +| arbitrager | 套汇商，套利商 | +| arbitrage rate | 套汇汇率 | +| arbitrage transaction | 套汇业务，套利业务 | +| arbitration | 仲裁 | +| arbitration clause | 仲裁条款 | +| arbitrator | 仲裁人 | +| arithmetic operation | 算术运算 | +| arm-in-arm transaction | 臂挽臂交易，私人关系交易 | +| arm’s-length price | 正常价格，公正价格 | +| arm’s length transaction | 一臂之隔交易，正常交易 | +| arrangement | 偿债协议，清算安排,项目排列 | +| arrangement of balance sheet | 资产负债表的项目排列 | +| array | 阵列，数组 | +| arrears | 拖欠，拖欠款项 | +| arrestment | 财产扣押 | +| ARR method | 会计收益率法 | +| Arthur Anderson | 安达信会计师事务所 | +| article | 文件条文，合同条款 | +| articles of incorporation | 公司章程 | +| article of partnership | 合伙契约 | +| articulate | 环接 | +| articulated accounts | 环接报表 | +| articulated concept | 环接概念 | +| articulated financial statement | 环接会计报表 | +| artificial intelligence | 人工智能 | +| artificial person | 法人 | +| ASB Standards | 会计准则委员会财务报告准则 | +| ASB Statement of principles | 会计准则委员会会计原则公报 | +| ASB Statements | 审计准则委员会公报 | +| ASC Standards | 会计准则委员会会计准则 | +| ASCII file | 美国信息交换标准代码文件 | +| Asian development bank | 亚洲开发银行 | +| Asian dollar | 亚洲美元 | +| Asian dollar bonds | 亚洲美元债券 | +| Asian dollar marker | 亚洲美元市场 | +| Asian option | 亚洲式期权 | +| asking price | 卖方报价，索价 | +| as per advice | 按照通知 | +| as per contra | 与反方帐户相符 | +| assented bond | 同意调换的债券 | +| assented stock | 同意调换的股票 | +| assessable capital stock | 应增缴股本 | +| assessable income | 应税收益，应税所得 | +| assessed tax | 估定税额，查定税额 | +| assessed value | 估定价值 | +| assessment | 估定，查定，特别税捐，特别摊派税款 | +| assessment fund | 特别税捐基金 | +| assessment ratio | 估定比率 | +| assessment roll | 特别税捐清册 | +| assessor | 财产评估师 | +| asset | 资产 | +| asset account | 资产帐户 | +| asset and liability statement | 资产负债表 | +| asset betterment addition | 资产改建和扩建 | +| asset classification | 资产分类 | +| asset cover | 资产担保，资产保障比 | +| asset deficiency | 资产不足 | +| asset depreciation period | 固定资产折旧年限 | +| asset depreciation range | 固定资产折旧年限幅度 | +| asset disposal account | 资产处置帐户 | +| asset impairment | 资产减损 | +| asset income | 资产收益 | +| asset-liability view | 资产－负债观念 | +| asset measurement | 资产计量 | +| asset quality | 资产质量 | +| asset retirement | 资产退役，资产报废 | +| asset revaluation | 资产重估价 | +| assets-liabilities ratio | 资产负债比率 | +| assets register | 资产登记薄 | +| asset stock | 资产股份 | +| asset stripping | 资产剥离，资产拆卖 | +| asset atructure | 资产结构 | +| asset turnover | 资产周转率 | +| asset utilization ratio | 资产利用率 | +| asset valuation | 资产计价 | +| asset value | 资产价值 | +| asset value per share | 每股资产价值 | +| assignability | 可转让性 | +| assignable instrument | 可转让票据 | +| assigned account | 已转让帐户，已抵债帐户 | +| assignee | 受让人 | +| assignment | 转让，过户，转让契约 | +| assignment of accounts receivable | 应收帐款转让 | +| assignment of debt | 债权转让 | +| assignment of lease | 租赁转让 | +| assignment of life policy | 人寿保险单转让 | +| assignment of marine policy | 海运保险单转让 | +| assignment of wage | 工资转让 | +| assignor | 转让人，让与人 | +| assimilation | 吸收，消化 | +| assistance and subsidy | 援助和补助金 | +| assistant accountant | 助理会计师 | +| assistant auditor | 助理审计师 | +| assistant controller | 主计长助理 | +| associate | 联营的，合伙人，联系会员，非正式会员 | +| associated banks | 联系银行 | +| associated company | 联属公司，附属公司 | +| associate member | 联系会员，非正式会员 | +| Associate of the association of tax technicians | 税务技术人员协会联系会员 | +| Associate of the institute of chartered accountants in England and Wales | 英格兰，威尔士特性会计师协会联系会员 | +| associate of the institute of cost and management accountants | 成本管理会计师协会联系员 | +| association | 协会 | +| association dues | 会费 | +| association for information systems | 信息系统学会 | +| associationism | 协会主义 | +| association of accounting firms | 会计师事务所协会 | +| association of insolvency and restructuring advisors | 无力偿付和资本重组咨询师协会 | +| associative responsibility | 连带责任 | +| assumed bonds | 承担债务，承付债券 | +| assumed interest | 假定利息，设定利息 | +| assumed liability | 承担债务，承付债务 | +| assumption | 承担，假定，假设 | +| assurance | 保险，保证，信息安全保证 | +| assurance company | 保险公司 | +| assurance services | 信息安全服务 | +| Assurance Services Executive Committee | 信息安全执行委员会 | +| assured | 被保险人 | +| assurer | 保险商，承兑商 | +| at cost | 按成本 | +| at discount | 按折价，按低于票面价值 | +| at maturity | 到期 | +| at par | 按票面额，平价 | +| at premium | 按溢价，按高于票面价值 | +| at risk | 有风险，存在风险 | +| at short notice | 按短期通知偿付 | +| at sight | 见票兑付 | +| attached account | 被查封帐户 | +| attachment | 扣押，查封 | +| attainable cost | 可达到的成本 | +| attest | 查证，验证 | +| attestation | 验证，验证书 | +| attest function | 查证职能，验证职能 | +| attestation standard c | 查证准则，验证准则 | +| at the lower of cost or market | 成本与市价熟低 | +| attorney | 被委托人，代理人，律师 | +| Attorney | 注册公共会计师，律师 | +| attorney’s fee | 律师费 | +| attorney’s letter | 致律师信函 | +| attributable cost | 可归属成本 | +| attributable income | 可归属收益 | +| attribute | 属性 | +| attributes sampling | 属性抽样 | +| auction | 拍卖 | +| auctioneer’s commission | 拍卖商佣金 | +| auction house | 拍卖行 | +| auction market | 拍卖市场 | +| auction market preferred stock | 优先股拍卖市场 | +| audit | 审核，审计 | +| Audit Agenda | 审计备忘录 | +| auditability | ，可审核性 | +| Audit/Assurance Conference | 审计和信息安全会议 | +| audit client | 审计客户 | +| audit committee | 审计委员会 | +| audit committee matching system | 审计委员会成员评选制度 | +| audit completion checklist | 审计全部核对清单 | +| audit conclusion | 审计结论 | +| audit contract | 审计合同 | +| audit coverage | 审计范围 | +| audit cycle | 审计循环 | +| audit department | 审计部门 | +| audited financial statement | 审计财务报表，审定会计报表 | +| audited voucher | 已审核凭单 | +| audit engagement | 审计聘函，审计聘约 | +| audit evidence | 审计凭证，审计证据 | +| audit exemption | 免除审计 | +| audit exemption report | 免除审计报告 | +| audit expense | 审计费用 | +| audit failure | 审计失败，审计失误 | +| audit fee | 审计费用 | +| audit files | 审计档案 | +| audit findings | 审计后果 | +| audit firm | 审计事务所 | +| audit industry | 审计产业 | +| auditing | 审计，审计学 | +| auditing around the computer | 绕过电子计算机的审计 | +| auditing by rotation | 轮流审计 | +| auditing concepts | 审计概念 | +| auditing evidence | 审计证据 | +| auditing independence | 审计独立性 | +| auditing method | 审计方法 | +| auditing objective | 审计目标 | +| auditing postulates | 审计假设 | +| auditing pratice | 审计实物，审计惯例 | +| auditing principle | 审计原则 | +| auditing process | 审计过程 | +| auditing profession | 审计职业 | +| auditing standard | 审计标准，审计准则 | +| auditing system | 审计制度 | +| auditing theory | 审计理论 | +| auditing through the computer | 通过计算机的审计 | +| audit journal | 审计期刊 | +| audit law | 审计法 | +| audit net | 审计互联网 | +| Audit Net Virtual Library | 审计互联网联网图书馆 | +| audit objective | 审计目标 | +| auditor | 审计员，审计师 | +| auditor-client relations | 审计师与客户的关系 | +| auditor general | 总审计师，总审计 | +| auditor-in-charge | 主管审计师 | +| auditor’s civil liability | 审计师民事责任 | +| auditor’s criminal liability | 审计师刑事责任 | +| auditor report | 审计师报告 | +| auditor’s rotation | 审计师轮换 | +| audit partner rotation | 审计合伙人轮换 | +| audit period | 审计期 | +| audit plan | 审计规划 | +| audit procedure | 审计程序 | +| audit program | 审计计划 | +| audit report | 审计报告 | +| audit risk | 审计风险 | +| audit sampling | 审计抽样法 | +| audit scope | 审计范围 | +| audit service | 审计服务 | +| audit software | 审计软件 | +| audit software package | 审计软件组合程序 | +| audit standard | 审计准则 | +| audit team | 审计工作组 | +| audit techniques | 审计技术 | +| audit test | 审计抽查 | +| audit ticks | 审计符号 | +| audit trail | 审计脉络，审计线索 | +| audit working papers | 审计工作底稿 | +| audit year | 审计年度 | +| austerity | 节俭，紧缩 | +| austerity budget | 紧缩预算 | +| Australian Stock Exchange | 澳大利亚股票交易所 | +| authority to pay | 付款委托书 | +| authority to purchase | 委托购买证书 | +| authorization | 授权，委托，核定，批准 | +| authorized appropriation | 法定拨款 | +| authorized auditor | 法定审计师，委任审计师 | +| authorized capital | 核定资本，法定资本 | +| authorized capital stock | 核定股本，法定股本 | +| authorized depository | 法定保管人，委托保管人 | +| authorized investment | 授权代办投资，委托代办投资 | +| authorized minimum capital stock | 核定最小股本，法定最小股本 | +| autocorrelation | 自相关 | +| Automated Bond System | 债券自动交易系统 | +| automated clearing house | 票据自动清算所 | +| automated screen trading | 屏幕自动交易 | +| automated teller machine | 自动提款机 | +| automatic adjustment | 自动调整 | +| automatic audit | 自动审计 | +| automatic check | 自动审核，自动稽核 | +| automatic data processing | 自动数据处理 | +| automatic dividend reinvestment | 股利自动再投资 | +| automatic stabilizer | 自动稳定因素 | +| automatic transfer | 自动转帐 | +| automatic transfer system | 自动转帐系统 | +| autonomous tariff | 自动关税税则 | +| autonomous tax | 自主税收 | +| autonomous variable | 独立变量，自变量 | +| auxiliary account | 辅助帐户 | +| auxiliary coin | 辅币 | +| auxiliary department | 辅助部门 | +| auxiliary enterprise | 附属企业 | +| auxiliary ledger | 辅助分类帐 | +| auxiliary material | 辅助材料 | +| auxiliary memory | 辅助存储器 | +| auxiliary production expense | 辅助生产费用 | +| available assets | 可动用资产 | +| available balance | 可动用余额 | +| available cash | 可动用资金 | +| available income | 可动用收益 | +| available inventory | 可动用存货 | +| available surplus | 可动用盈余 | +| average | 平均数，海损 | +| average age of inventory | 库存存货平均天数 | +| average balance | 平均余额 | +| average collection period | 应收帐款平均收款期 | +| average cost | 平均成本 | +| average-cost flow assumption | 平均成本流转假定 | +| average costing | 平均成本计算法 | +| average-cost method | 平均成本法 | +| average cost of capital | 平均资本成本 | +| average deprecation rate | 平均折旧率 | +| average deviation | 平均差 | +| average fixed cost | 平均固定成本 | +| average income | 平均收入，平均所得 | +| average inventory | 平均存货，平均库存 | +| average life | 平均使用年限，平均寿命 | +| average method of depreciation | 平均折旧法，直线折旧法 | +| average payment period | 应付帐款平均付款期 | +| average rate of return | 平均收益率 | +| average stock | 平均存货 | +| average tax rate | 平均税率 | +| average variable cost | 平均变动成本 | +| averaging | 平均计算，股票投机 | +| averaging down | 降低持有股票平均价格 | +| averaging up | 提高持有股票平均价格 | +| avoidable cost | 可避免成本 | +| avoidance of double taxation | 避免双重课税 | +| avoidance of taxation | 避税 | +| award | 裁决，决标 | +| average collection period | 平均收款期 | +| average payment period | 平均付款期 | +| activity ratio | 经营活动比率 | +| average collection period of receivables | 应收帐款平均收帐周期 | +| BAA Membership | 英国会计学会会员资格 | +| BAA Objective | 英国会计学会目标 | +| BAA Sub-Groups | 英国会计学会下设研究组 | +| back charge | 欠付费用 | +| back date | 填早日期 | +| backdoor financial | 后门筹款 | +| backed bill | 背书票据 | +| back-end load | 后期负担 | +| backer | 票据担保人，财务支持人 | +| backlog depreciation | 欠提折旧 | +| backlog order | 未交货订单 | +| backlog order reporting | 未交订货报告 | +| back pay | 欠付工资 | +| back rent | 欠租 | +| back spread | 逆差价，缩差 | +| back tax | 欠交税款 | +| back-to-back letter of credit | 背对背信用证 | +| back-to-back loan | 对销贷款 | +| backup copy | 后备拷贝，后备副本 | +| backup disk | 后备磁盘 | +| back-up credit | 备用信贷 | +| backwardation | 倒价 | +| backward integration | 后向合并 | +| backward shifting | 逆转嫁 | +| bad account | 呆帐，坏帐 | +| bad check | 空头支票 | +| bad debt | 呆帐，坏帐 | +| bad debt account | 坏帐帐户 | +| bad debt expense | 坏帐费用 | +| bad debt ratio | 坏帐比率 | +| bad debt recovery | 坏帐回收 | +| bad debt risk | 坏帐风险 | +| bad debt writeoff | 坏帐注销 | +| bad loan | 坏帐 | +| bad paper | 坏票，不良票据 | +| badwill | 坏商誉 | +| bailee | 承销人，受托人 | +| bailee receipt | 受托人收据 | +| bailment | 寄销，委托 | +| bailor | 寄销人，委托人 | +| bailout | 抽资 | +| bailout period | 投资返还期 | +| bait records | 钓饵式记录 | +| balance | 余额，平衡，结平 | +| balance brought forward | 余额承前页 | +| balance carried down | 余额移后，转次页 | +| balanced budget | 平衡预算 | +| balanced budget multiplier | 平均预算乘数 | +| balanced budget policy | 平衡预算政策 | +| balanced fund | 平衡基金 | +| balanced inventory | 均衡库存 | +| BAA Sub-Groups | 英国会计学会下设研究组 | +| back charge | 欠付费用 | +| back date | 填早日期 | +| backdoor financial | 后门筹款 | +| backed bill | 背书票据 | +| back-end load | 后期负担 | +| backer | 票据担保人，财务支持人 | +| backlog depreciation | 欠提折旧 | +| backlog order | 未交货订单 | +| backlog order reporting | 未交订货报告 | +| back pay | 欠付工资 | +| back rent | 欠租 | +| back spread | 逆差价，缩差 | +| back tax | 欠交税款 | +| back-to-back loan | 对销贷款 | +| backup copy | 后备拷贝，后备副本 | +| backup disk | 后备磁盘 | +| back-up credit | 备用信贷 | +| backwardation | 倒价 | +| backward integration | 后向合并 | +| backward shifting | 逆转嫁 | +| bad account | 呆帐，坏帐 | +| bad check | 空头支票 | +| bad debt | 呆帐，坏帐 | +| bad debt account | 坏帐帐户 | +| bad debt expense | 坏帐费用 | +| bad debt ratio | 坏帐比率 | +| bad debt recovery | 坏帐回收 | +| bad debt risk | 坏帐风险 | +| bad debt writeoff | 坏帐注销 | +| bad loan | 坏帐 | +| bad paper | 坏票，不良票据 | +| badwill | 坏商誉 | +| bailee | 承销人，受托人 | +| bailment | 寄销，委托 | +| bailor | 寄销人，委托人 | +| bailout | 抽资 | +| bailout period | 投资返还期 | +| bait records | 钓饵式记录 | +| balance | 余额，平衡，结平 | +| balance brought forward | 余额承前页 | +| balance carried down | 余额移后，转次页 | +| balanced budget | 平衡预算 | +| balanced budget multiplier | 平均预算乘数 | +| balanced budget policy | 平衡预算政策 | +| balanced fund | 平衡基金 | +| balanced inventory | 均衡库存 | +| balanced working capital policy | 平衡性流动资金政策 | +| balance of account | 帐户余额 | +| balance of payment | 国家收支差额 | +| balance of retained earnings | 留存盈余余额，留存收益余额 | +| balance of trade | 国际贸易差额 | +| balance sheet | 资产负债表 | +| balance sheet account | 资产负债表帐户 | +| balance sheet analysis | 资产负债表分析 | +| balance sheet asset value | 资产负债表资产价值 | +| balance sheet audit | 资产负债表审计 | +| balance sheet date | 结帐日 | +| balance sheet equation | 资产负债表等式 | +| balance sheet format | 资产负债表格式 | +| balance sheet ratio | 资产负债表比率 | +| balance sheet total | 资产负债表总额 | +| balance test | 帐户余额抽查 | +| balancing allowance | 差额应税扣减额 | +| balancing charge | 余额应税增加额 | +| balancing ledger | 余额式分类帐 | +| balloon loan | 漂浮式贷款 | +| balloon mortgage | 漂浮式抵押 | +| balloon payment | 漂浮式付款 | +| bancogiro | 银行内部转帐 | +| bandwidth | 带宽 | +| bank | 银行 | +| bank acceptance | 银行承兑，银行承兑汇票 | +| bank account | 银行往来帐户，银行活期存款帐户 | +| bank advance | 银行贷款 | +| bank balance | 银行存款余额 | +| bank bill | 银行汇票，纸币，钞票 | +| bank certificate | 银行证明书 | +| bank charge | 银行手续费 | +| bank check | 银行支票 | +| bank checking account | 银行支票帐户，银行活期存款帐户 | +| bank clearing | 银行票据清算 | +| bank confirmation | 银行证明文件 | +| bank consortium | 国际银行财团 | +| bank credit | 银行信用，银行贷款 | +| bank credit cark | 银行信用卡 | +| bank current account | 银行往来帐户，银行活期存款帐户 | +| bank custody | 银行保险库 | +| bank deposit | 银行存款 | +| bank discount | 银行贴现，银行贴现息 | +| bank discount rate | 银行贴现率 | +| bank draft | 银行票据 | +| banker | 银行家，银行业者,银行 | +| banker’s acceptance | 银行承兑，银行承兑汇票 | +| bankers automated clearing system | 银行自动支付清算系统 | +| banker’s bank | 结算银行 | +| banker’s lien | 银行留置权 | +| banker’s margin | 银行存款保留额 | +| banker’s opinion | 银行意见书 | +| banker’s order | 委托银行代付通知 | +| banker’s reference | 银行证明书 | +| banker’s failure | 银行倒闭 | +| Banker | 's for International Sefflement 国际清算银行 | +| bank giro | 银行直接转帐系统 | +| bank guarantee | 银行保证书 | +| bank holding company | 银行控股公司 | +| bank holidays | 银行假日 | +| bank identification number | 银行鉴别号码 | +| banking | 银行业务 | +| banking acts | 银行法 | +| bank interest | 银行利息 | +| bank line | 银行信贷额度 | +| bank loan | 银行贷款 | +| bank loan swap | 银行贷款套汇 | +| bank mandate | 银行委托书 | +| bank merger act | 银行兼并法 | +| bank money order | 银行汇票 | +| banknote | 银行券，钞票 | +| bank overdraft | 银行透支 | +| bank paper | 银行票据 | +| bank pass-book | 银行存折 | +| bank prime rate | 银行优惠利率 | +| bank rate | 银行利率，银行贴现率 | +| bank reconciliation statement | 银行对帐单，银行存款调节表 | +| bank reference | 银行证信信函，银行证明信 | +| bank reserve | 银行准备金 | +| bank run | 银行挤兑 | +| bankrupt | 破产，破产者 | +| bankruptcy | 破产 | +| bankruptcy act | 破产法 | +| bankruptcy cost | 破产成本 | +| bankruptcy court | 破产法院 | +| bankruptcy order | 破产通知书，破产公告 | +| bankruptcy petition | 破产申请 | +| bankruptcy prediction | 破产判断 | +| bankruptcy risk | 破产风险 | +| bank transfer | 银行汇兑业务，银行转帐业务 | +| bare contract | 无保证合同 | +| bare ownership | 空头产权 | +| bare trustee | 无经营权受托人 | +| bargain | 交易，签订合同 | +| bargain money | 订金 | +| bargain price | 廉价，低价 | +| bargain purchase | 廉价进货 | +| bargain purchase option | 承租人优先购置权 | +| bargain renewed option | 承租人优先续租权 | +| bargain sale | 廉价销售 | +| barometers | 经济晴雨表,经济指标 | +| barometer stock | 晴雨表股票 | +| barrier to entry | 新企业进入市场的壁垒 | +| barrier to trade | 贸易壁垒 | +| barter | 以货易货，实物交易 | +| barter agreement | 易货协定 | +| barter term of trade | 以货易货条件 | +| barter transaction | 易货交易 | +| base | 基数，基准 | +| base currency | 基础货币 | +| base date | 基期数据，基础数据 | +| base inventory method | 基本存量法 | +| base number | 基数 | +| base of taxation | 计税基准，计税基数 | +| base pay | 基本工资，基础工资 | +| base period | 基期 | +| base price | 基价 | +| base rate | 基础工资，基础利率 | +| base stock | 基本存量 | +| base stock method | 基本存量法 | +| base wage | 基本工资 | +| base-weighted index | 基期加权指数 | +| base year | 基年 | +| basic costing method | 基础成本计算法 | +| basic earnings per share | 每股基本收益 | +| basic expenditure | 基础支出 | +| basic layer | 基础（存货）层次 | +| BASIC language | 基础语言 | +| basic postulate | 基础假设 | +| basic price | 基础价格 | +| basic rate | 基础费率，基础利率，基础税率，基础工资率 | +| basic research | 基础研究 | +| basic standard cost | 基础标准成本 | +| basic stock | 基础库存 | +| basic words and expressions | 重要言词 | +| basing-point pricing | 基点制定价法，出货地加计运费法 | +| basis | 基准 | +| basis contract | 基本合同，期货标准合同 | +| basis of accounting | 会计基准，会计基本方法 | +| basis of allocation | 分配基准 | +| basis of price | 价格基准 | +| basis if taxation | 课税基准 | +| basis point | 基点 | +| basket of currencies | 国际货币，一篮子货币 | +| basket pegger | 一篮子货币固定汇率 | +| basket purchase | 整套采购，总价采购 | +| batch | 批别 | +| batch control total | 成批控制总额 | +| batch costing | 分批成本计算法 | +| batch processing | 分批处理，分批数据处理 | +| bath | 巨额损失 | +| baud | 波特 | +| Bayesian probability | 贝耶斯概率 | +| BE analysis | 损益分界分析÷ | +| bear | 承担，负担，卖空，卖空者，空头 | +| bear campaign | 抛空风 | +| bearer | 持票人 | +| bearer bill | 不记名汇票 | +| bearer bond | 不记名债券 | +| bearer check | 不记名支票 | +| bearer draft | 不记名汇票 | +| bearer scrip | 不记名临时证券凭证 | +| bearer stock | 不记名股票 | +| bearer interest | 附息，负担利息 | +| bearish | 行情看跌 | +| bear market | 跌市，熊市 | +| bear position | 空头地位 | +| bear raiding | 空头袭击 | +| bear squeeze | 榨空头 | +| beating the gun | 抢先交易 | +| beating the market | 战胜股市 | +| BE chart | 损益分界图表 | +| before interest and tax income | 支付利息和所得税前收益 | +| before-separation cost | 分离前成本 | +| before tax income | 税前收益 | +| beggar-my-neighbor policy | 以邻为壑财经政策 | +| beginning balance | 期初余额 | +| beginning inventory | 期初存货 | +| behavioral accounting | 行为会计 | +| belated payment | 滞纳金 | +| bell-shaped curve | 钟形曲线 | +| bellwether security | 领头证券，龙头证券 | +| below par | 低于票面价值 | +| below the line | 线下项目 | +| benchmark program | 基准程序 | +| beneficial interest | 受益人权益，受益权 | +| beneficial owner | 受益人，受益产权所有人 | +| beneficiary | 受益人，受款人，受赔人 | +| beneficiary of remittance | 汇款收款人 | +| benefit | 效益，福利金，津贴 | +| benefit-cost analysis | 效益成本分析 | +| benefit-cost ratio | 效益成本比率 | +| benefit fund | 福利基金 | +| benefit in kind | 实物福利 | +| benefit period | 受益期 | +| benefit principle of taxation | 课税的受益原则 | +| benefit system | 职工福利制度 | +| benefit tax | 受益税 | +| BE point | 损益分界点 | +| bequest | 遗产，遗赠 | +| BER index | 企业环境风险指数 | +| berne union | 伯恩联盟 | +| best bid | 最高买价，最高出价 | +| best-efforts agreement | 证券尽力推销协议 | +| beta analysis | 贝塔风险分析 | +| beta coefficient | 贝塔风险系数 | +| beta factor | 贝塔风险系数 | +| beta risk | 贝塔风险 | +| beta software | 第二次试验软件，贝塔软件 | +| betterment | 改造工程，改造工程投资 | +| betterment capital | 改造工程资金 | +| bias | 偏差，偏向性 | +| bid | 出价，买价，投标 | +| bid and asked price | 买进和卖出价格 | +| bid bond | 投标保证金 | +| bidder | 出价商，投标商 | +| bidding collusion | 窜通投标 | +| bid guarantee | 投标保证书 | +| bid-asked spread | 证券进销差价 | +| bid opening | 开标 | +| bid price | 买方出价，买价，投标价格 | +| big bath | 巨额冲销 | +| big board | 大证券交易所 | +| big five | 五大公共会计师事务所 | +| big four | 四大公共会计师事务所 | +| big gaap | 大公认会计原则 | +| bilateral arbitrage | 双边套汇 | +| bilateral clearing | 双边清算 | +| bilateral facility | 双边资金融通 | +| bilateral monopoly | 双边垄断 | +| bilateral tax agreement | 双边税收协定 | +| bilateral trade | 双边贸易 | +| bill | 票据，汇票，国库券，提货单，领料单，帐单 | +| bill accepted | 承兑汇票 | +| bill book | 票据薄 | +| bill broker | 票据经纪人 | +| bill discounted | 已贴现票据 | +| bill for collection | 托收汇票 | +| bill for negotiation | 议付汇票 | +| billing | 开发票，开帐单 | +| billing clerk | 开票员 | +| billing cycle | 开帐单周期 | +| billing 10 | 亿 | +| billionaire | 巨富 | +| bill market | 票据市场，贴现市场 | +| bill of entry | 报关单，出入港申报单 | +| bill of exchange | 汇票 | +| bill of lading | 提货单，提单 | +| bill of sales | 销货清单，卖据 | +| bill of sight | 临时报关单 | +| bill rate | 票据贴现率 | +| bills payable | 应付票据 | +| bills receivable | 应收票据 | +| binary code | 二进制编码 | +| binary system | 二进位计数制 | +| bin card | 存料卡 | +| binder | 临时合同，暂保单 | +| binding | 有约束力的，应遵守的 | +| bind the bargain | 固定售价 | +| bird-in-the-hand thory | 一鸟在手股利理论 | +| bi-statement rate | 两表比率 | +| bit | 二进制数位，比特 | +| black economy | 黑色经济，隐蔽经济 | +| black knight | 黑衣骑士 | +| black list | 黑名单 | +| black market | 黑市 | +| black market exchange rate | 黑市汇率 | +| black market price | 黑市价格 | +| Black Monday | 黑色星期一 | +| black money | 黑钱 | +| blank bill | 不记名汇票 | +| blank bill of lading | 不记名提货单 | +| blank check | 空白支票 | +| blank endorsement | 不记名背书 | +| blanket appropriation | 总括拨款÷ | +| blanket bond | 总括保证金 | +| blanket contract | 总括合同 | +| blanket insurance | 总括保险 | +| blanket lien | 总括留置权 | +| blanket mortgage | 总括抵押 | +| blanket order | 总括订货单 | +| blanket policy | 总括保险单 | +| blanket price | 总括价格 | +| blanket rate | 总括摊配率，总括税率 | +| blank transfer | 空白转让凭证，不记名转让凭证 | +| blind competition | 盲目竞争 | +| blind entry | 失实分录，无内容说明分录 | +| blind purchase | 盲目采购 | +| blind trust | 保密信托 | +| block | 成批股票，成批记录，冻结，封存 | +| blocked accounts | 冻结帐户 | +| blocked currency | 冻结货币 | +| blocked deposit | 冻结存款 | +| blocked funds | 冻结资金 | +| blocked funds attestation | 冻结资金保付书 | +| block grant | 分类财政补助金 | +| block insurance | 分类保险 | +| block method of accounting records | 分类法会计记录 | +| block trade | 巨额交易 | +| block record | 成批记录，成组记录 | +| block sampling | 分批抽样法，分组抽样法 | +| blue-chip | 蓝筹码股票，热门股票 | +| blue-chip rate | 主要利率，优惠利率 | +| blue-chip stock | 蓝筹码股票，热门股票 | +| blue-sky laws | 蓝天法，股票发行监督法 | +| board | 委员会，懂事会，理事会 | +| board chairman | 懂事长 | +| board designated funds | 董事会设置的基金 | +| board minutes | 董事会议记录 | +| board of customs and excise | 关税和货物税务局 | +| board of directors | 董事会 | +| board of governors | 理事会 | +| Board of Inland Revenue | 国内税务局 | +| board of supervisors | 监事会 | +| board of trade | 产业工会，商会 | +| board of trustees | 受托管理委员会，托管委员会 | +| board resolution | 董事会决议 | +| board corporate | 法人团体 | +| bogus check | 伪造支票 | +| bogus company | 虚构公司 | +| bogus money | 伪币 | +| boilerplate contract | 铁板合同，定型合同 | +| boil-room sales | 股票投机销售 | +| bona fide | 忠实，诚实 | +| bona fide holder | 合法持票人 | +| bona fide transaction | 正当交易 | +| bond | 债券，保证书，保证金，保税，忠诚保证 | +| bond anticipation note | 待付债券票据 | +| bond certificate | 债券凭证 | +| bond conversion | 债券兑换 | +| bond coupon | 债券息票 | +| bond creditor | 债券债权人 | +| bond discount | 债券折价 | +| bond dividend | 债券股利 | +| bonded debt | 债券债务 | +| bonded factory | 保税工厂 | +| bonded goods | 保税货物 | +| bonded warehouse | 保税仓库 | +| bond expense | 债券发行费用 | +| bond financing | 债券筹资 | +| bond fund | 债券基金 | +| bond holder | 债券持有人 | +| bond indenture | 债券契约，债券信托契约 | +| bond index | 债券指数，债券价格指数 | +| bonding | 忠诚保险 | +| bonding company | 忠诚担保公司 | +| bond interest | 债券利息 | +| bond investment | 债券投资 | +| bond issue cost | 债券发行成本 | +| bond market | 债券市场 | +| bond note | 海关保税输出证 | +| bond premium | 债券溢价 | +| bond rating | 评定债券等级 | +| bond redemption | 债券兑回 | +| bond refunding | 债券兑换 | +| bond retirement | 债券清偿 | +| bond risk premium | 债券风险溢酬 | +| bond register | 债券登记薄 | +| bond sinking fund | 公司债券偿债基金 | +| bonds issued | 已发行债券 | +| bonds outstanding | 流通在外债券，未偿付债券 | +| bonds outstanding method | 未偿付债券法 | +| bonds payable | 应付公司债券 | +| bond subscriptions | 债券认购书，债券认购款 | +| bond table | 债券表 | +| bond trustee | 债务发行信托管理人 | +| bond valuation | 债券计价 | +| bond value | 债券价值 | +| bond yield | 债券收益率 | +| bonus | 奖金，红利 | +| bonus bond | 红利债券 | +| bonus issue | 发行红利股 | +| bonus method | 红利法 | +| bonus share | 红利股票，红股 | +| bonus stock | 红利股票，红股 | +| bonus system | 奖金制度 | +| book | 帐薄，记帐 | +| book amount | 帐面金额 | +| book asset | 帐面资产 | +| book audit | 帐薄审计 | +| book balance | 帐面余额 | +| book cost | 帐面成本 | +| book debts | 帐面债务 | +| book depreciation | 帐面折旧 | +| book entry | 帐面记录 | +| book entry security | 记帐证券 | +| booking rate | 记帐汇率 | +| book inventory | 帐面存货，帐面盘存 | +| book inventory method | 帐面盘存制 | +| bookkeeper | 薄记员，薄记师 | +| bookkeeping | 薄记，记帐，薄记学 | +| bookkeeping cycle | 薄记循环 | +| bookkeeping system | 薄记制度 | +| bookkeeping transaction | 薄记业务，薄记帐务 | +| bookless accounting system | 无帐薄会计系统 | +| book liability | 帐面负债 | +| book loss | 帐面损失 | +| book of chronological entry | 序时帐薄 | +| book of final entry | 终结分录帐薄 | +| book of original entry | 原始分录帐薄 | +| book profit | 帐面利润 | +| book rate of return | 帐面收益率 | +| book salvage value | 帐面残值 | +| books of account | 帐薄 | +| book surplus | 帐面盈余 | +| book value | 帐面价值 | +| book value per share | 每股帐面价值 | +| book value per share of common stock | 普通股每股帐面价值 | +| book value weights | 帐面价值加权 | +| book yield | 帐面收益率 | +| boom | 繁荣，景气 | +| boomerang effect | 反倾销效应 | +| boot | 补价，以旧换新补贴金额 | +| bootstrap sale | 补价销售 | +| borrowed capital | 借入资本 | +| borrower | 借用人 | +| borrowing | 借贷，借款 | +| borrowing power | 借款能力 | +| both principal and interest | 本利合计 | +| both sides clear | 钱货两讫 | +| bottleneck inflation | 瓶颈式通货膨胀，短线涨价 | +| bottom | 谷底 | +| bottom-fishing | 谷底投资 | +| bottom line | 损益表底线，最终财务成果 | +| bottom price | 最低价 | +| bottom-up approach | 自下而上法 | +| bought and sold note | 证券经纪人 | +| bought journal | 进货日记帐 | +| bought ledger | 进货分类帐 | +| export bounty | 出口补贴 | +| bourse | 证券交易所 | +| bracket | 等级，税级 | +| bracket indexation | 税级指数化 | +| branch | 分支机构，分公司，分店 | +| branch account | 分支机构帐户，分店帐户 | +| branch accounting | 分支机构会计，分店会计 | +| branch current account | 分支机构往来帐户，分店往来帐户 | +| branch ledger | 分店分类帐 | +| branch office report | 分店报告 | +| brand | 品牌 | +| branded goods | 有品牌商品，有商标商品 | +| brand name | 品牌名称 | +| breach of condition | 违反要件 | +| breach of confidence | 泄漏机密 | +| breach of contract | 违约，违反合同 | +| breach of law | 违法 | +| breach of privilege | 滥用职权 | +| breach of trust | 违反信托 | +| breach of warranty | 违反保证，违反担保 | +| breakdown | 分解，按细目分类 | +| break-even analysis | 损益平衡分析，损益分界分析 | +| break-even cash inflow | 损益平衡现金流入量，损益分界现金流入量 | +| break-even chart | 损益平衡图表，损益分界图表 | +| break-even formula | 损益平衡公式 | +| break-even point | 损益平衡点，损益分界点 | +| break-even price | 损益平衡价格，损益分界价格 | +| break-even sales | 损益平衡销售额，损益分界销售额 | +| break-even volume | 损益分界业务量，损益平衡业务量 | +| break-even value | 折卖价值，残值 | +| bribery | 行贿，受贿 | +| bribes and kickbacks | 贿赂和回扣 | +| bridging advance | 过渡性预支 | +| bridging bond | 过渡性债券 | +| bridging loan | 过渡性贷款 | +| bring down | 过次页 | +| bring forward | 承前页 | +| British Insurance and Investment Brokers Association | 英国保险和投资经记人协会 | +| British Technology Group | 英国技术集团 | +| Brokage | 经纪人佣金 | +| Broken amount | 零星批量，零星股 | +| Broken lot | 零星批量，零星股 | +| Broker | 经纪人 | +| Brokerage | 经纪人佣金，经纪人业务 | +| Brokerage commission | 经纪人佣金 | +| Brokerage firm | 经纪人事务所 | +| Broker | 's lien 经纪人留置权 | +| Broker | 's loan 经纪人贷款 | +| Broker’s marker | 经纪人市场 | +| Brought down | 金额移后，过次页 | +| Brought forward | 承前页，余额承前 | +| Browser | 浏览器 | +| Brussel’s Tariff Nomenclature | 布鲁塞尔关税商品目录分类表，布鲁塞尔关税税目表 | +| Bubble | 行骗投机，高风险投资 | +| Bubble company | 虚构公司，行骗公司 | +| Budget | 预算 | +| Budget account | 预算账户 | +| Budget act | 预算法 | +| Budget and economic outlook | 预算和经济发展 | +| Budget allocation | 预算分配 | +| Budget allowance | 预算限额 | +| Budget and accounting act | 预算和会计法案 | +| Budget appropriation | 预算拨款 | +| Budgetary account | 预算科目，预算账户 | +| Budgetary accounting | 预算会计 | +| Budgetary control | 预算控制 | +| Budgetary data processing system | 预算数据处理系统 | +| Budgetary fund | 预算基金，预算资金 | +| Budgetary slack | 预算宽松 | +| Budgetary structure | 预算结构 | +| Budgetary reserve | 预算准备金 | +| Budget authority | 预算主管机构，预算主管人员 | +| Budget center | 预算中心 | +| Budget committee | 预算委员会 | +| Budget coordination | 预算调节 | +| Budget cycle | 预算循环，预算周期 | +| Budget decision | 预算决策 | +| Budget deficit | 预算赤字 | +| Budget director | 预算主任 | +| Budget draft | 预算草案 | +| Budget balance sheet | 预算资产负债表 | +| Budget cost | 预算成本 | +| Budgeted income statement | 预算损益表 | +| Budgeted standard | 预算标准 | +| Budget enforcement | 预算执行 | +| Budget estimate | 概算 | +| Budget fiscal year | 预算会计年度 | +| Budgeting | 预算编制 | +| Budgeting model | 预算编制模型 | +| Budget management | 预算管理 | +| Budget manual | 预算手册 | +| Budget message | 预算咨文 | +| Budget period | 预算期 | +| Budget procedure | 预算程序 | +| Budget report | 预算报告 | +| Budget resolution | 预算决议 | +| Budget statement | 预算表，预算书 | +| Budget surplus | 预算盈余 | +| Budget system | 预算制度 | +| Budget variance | 预算差异 | +| Budget year | 预算年度 | +| Buffer stock | 保险库存，缓冲存货 | +| Buffer storage | 缓冲存储器 | +| Building-and-loan association | 购房贷款协会 | +| Building contractor | 建筑承包商 | +| Building cost | 建筑成本 | +| Building society | 购房互助会 | +| Building tax | 购房税 | +| Built-in automatic check | 内在自动稽核 | +| Built-in control | 内在控制 | +| Built-in stabilizer | 内在稳定因素 | +| Built discount | 大宗采购折扣 | +| Bulk purchase | 整批采购，泵购 | +| Bulk sale | 整批出售，泵受 | +| Bull | 买空，买空者，多头 | +| Bull account | 多头账户 | +| Bull campaign | 哄抬风 | +| Bulldog bond | 猛犬债券 | +| Bullet loan | 一次还本贷款 | +| Bullion | 金银块，金银条 | +| Bullion broker | 贵重金属经纪人 | +| Bullion market | 贵重金属市场，金银市场 | +| Bull position | 多头地位 | +| Bull market | 牛市，涨势 | +| Bullion value | 金银价值 | +| Bunched cost | 整批成本，混合成本 | +| Burden | 间接费用,负担，负担责任 | +| Burden center | 间接费用中心，费用中心 | +| Burden cost | 间接费用成本 | +| Burden coverage ratio | 间接费用偿付能力比率 | +| Burden of proof | 举证责任 | +| Burden of taxation | 税收负担，税负 | +| Bureau of custom | 关税局 | +| Bureau of the budget | 预算局 | +| Business | 商业，工商业,企业，经营，营业 | +| Business accounting | 企业会计，工商业会计 | +| Business barometer | 商业指标 | +| Business budget | 企业预算 | +| Business combination | 企业合并 | +| Business corporation | 工商业公司 | +| Business cost | 营业成本 | +| Business credit | 商业信用 | +| Business cycle | 商业周期，商业循环 | +| Business decision | 经营决策 | +| Business entity concept | 企业个体概念 | +| Business environment risk index | 企业环境风险指数 | +| Business environment | 企业环境 | +| Business establishment | 企业机构 | +| Business expense | 企业费用 | +| Business expense deduction | 营业费用和扣减项目 | +| Business failure | 经营失败 | +| Business finance | 企业财务 | +| Business forecasting | 商情预测 | +| Business income | 企业收益，营业收益 | +| Business information system | 企业信息系统 | +| Business-interruption insurance | 停工损失保险 | +| Business organization | 企业组织 | +| Business paper | 商业票据 | +| Business ratios | 营业比率 | +| Business profit | 企业利润，营业利润 | +| Business risk | 经营风险，营业风险 | +| Business segment | 企业分部 | +| Business solvency | 企业偿债能力 | +| Business tax | 营业税，销售税 | +| Business transaction | 企业交易，企业业务 | +| Business trust | 企业经营信托 | +| Business year | 营业年度 | +| Buy and hold decision | 购入何置存决策 | +| Buy back | 购回股份，购回债券,产品返销 | +| Buyer | 买主，进货员，采购主任 | +| Buyers | ' credit 买方信贷 | +| Buyers | ' market 买方市场 | +| Buyers’ monopoly | 买方垄断 | +| Buying agent | 购货代理商 | +| Buying expense | 进货费用 | +| Buying in | 买进，补空买进 | +| Buying on margin | 保证金购买 | +| Buying rate | 买价，买入汇率 | +| Buying power | 购买力 | +| Buying requisition | 请购单 | +| Buying tender | 标购 | +| Buyout | 收购股权 | +| Buy over | 收买，贿赂 | +| Bylaws | 公司章程细则 | +| By-product | 副产品 | +| current ratio | 流动比率 | +| capital structure ratio | 资本结构比率 | +| current ratio | 流动比率 | +| calculation inspection | 计算检查 | +| calculation | 计算 | +| calculator | 计算器 | +| calendar variation | 日历变动 | +| calendar year | 日历年度 | +| call | 期前偿还，期前兑回，催缴股款，买方期权 | +| callable bond | 可提前兑回债券 | +| callable preferred stock | 可提前兑回优先股 | +| call deposit | 活期存款 | +| called bond | 已要求兑回的债券 | +| called-up capital | 已催缴股本 | +| call feature | 提前兑回特征 | +| call loan | 活期拆放贷款 | +| call money | 活期拆放贷款 | +| call-of-more option | 购买双倍股票期权 | +| call option | 买方期权，股票购买期权 | +| call premium | 提前兑回溢价 | +| call price | 提前兑回价格 | +| call privilege | 提前兑回权利 | +| call provision | 提前兑回条款 | +| cambism | 外汇兑换业务 | +| cambist | 外汇经销商 | +| cancelable lease | 可取消租约 | +| cancellation | 撤销，注销 | +| cancelled check | 注销支票 | +| capacity | 生产能力，偿债能力 | +| capacity cost | 生产能力成本，经营能力成本 | +| capacity operating rate | 生产能力利用率 | +| capacity to borrow | 借款能力 | +| capacity to contract | 订约能力，订约资格 | +| capacity utilization rate | 生产能力利用率 | +| capacity utilization variance | 成产能力利用差异 | +| CAPA Conference | 亚洲和太平洋会计师联合会会议 | +| CAPA Projects | 亚洲和太平洋会计师联合联合会工作计划 | +| capital | 资本，资本性资产 | +| capital account | 资本账户 | +| capital accumulation | 资本积累 | +| capital additions | 资本增值 | +| capital adjustment account | 资本调整帐户 | +| capital allowance | 资本减免 | +| capital and drawing account | 业主资本和提款账户 | +| capital and liabilities ratio | 资本负债比率 | +| capital appreciation | 资本升值 | +| capital asset | 资本性资产 | +| capital asset pricing model | 资本性资产计价模型 | +| capital authorized | 额定资本，法定资本 | +| capital bonus | 资本红利 | +| capital budget | 资本预算 | +| capital budgeting manager | 资本预算经历 | +| capital coefficient | 资本系数 | +| capital composition | 资本构成 | +| capital consumption | 资本耗用 | +| capital consumption allowance | 资本耗用税额减免 | +| capital contributed in excess of par value | 实缴股本的股票溢价 | +| capital cost | 资本成本，资本成本率 | +| capital deepening | 资本深化 | +| capital deficit | 资本亏蚀 | +| capital duty | 资本税 | +| capital employed | 运用资本 | +| capital expenditure | 资本支出 | +| capital expenditure budget | 资本支出预算 | +| capital expenditure decision | 资本支出决策 | +| capital export | 资本输出 | +| capital flight | 资本外流 | +| capital form capitalization issue | 从资本化股票发行获得资本 | +| capital from consolidation | 从合并获得资本 | +| capital from donation | 从捐赠获得资本 | +| capital from treasury stock transaction | 从库存股份交易获得资本 | +| capital fund | 资本基金 | +| capital gain | 资本利的，资本收益 | +| capital gain net income | 资本净收益额 | +| capital gain tax | 资本利的税，受益税 | +| capital gain treatment | 资本利得优惠待遇。资本收益优惠待遇 | +| capital gearing | 资本齿轮传动作用 | +| capital graph | 资本图表 | +| capital growth bond | 资本增值债券 | +| capital impairment | 资本减损 | +| capital improvement | 资本改造支出 | +| capital income | 资本收益 | +| capital instruments | 资本票据 | +| capital invested | 已投股本 | +| capital investment | 资本投资 | +| capital investment appraisal | 资本投资评价 | +| capital intensive | 资本密集 | +| capital investment decision | 资本投资决策 | +| capital issue | 资本发行 | +| capitalization | 资本化 | +| capitalization of earnings | 收益资本化 | +| capitalization of interest | 利息资本化 | +| capitalization of reserve | 公积金的资本化 | +| capitalization rate | 资本化速率,资本化折算率 | +| capitalized expense | 资本化费用 | +| capitalized value | 资本化价值 | +| capitalized lease | 资本租赁 | +| capital leverage | 资本杠杆作用 | +| capital liability | 资本性负债 | +| capital loan | 资本性贷款 | +| capital loss | 资本损失 | +| capital maintenance concept | 资本保持概念，资本维护概念 | +| capital maintenance reserve | 资本维护准备金 | +| capital market | 资本市场 | +| capital market based accounting | 已资本市场为基础的会计 | +| capital market line | 资本市场贝塔风景线 | +| capital movement | 资本流动 | +| capital outlay | 资本支出 | +| capital-output ratio | 资本产值比率 | +| capital paid-in | 实缴股本，投入股本 | +| capital projects fund | 基本建设基金 | +| capital rationing decision | 资本分配决策 | +| capital recovery | 资本回收 | +| capital redemption reserve | 资本偿还准备金 | +| capital reduction | 缩减资本 | +| capital reorganization | 资本改组 | +| capital requirement | 资本需要量 | +| capital reserve | 资本公积金 | +| capital return | 投资回收率，资本收益率 | +| capital risk | 资本风险 | +| capital savings | 资本节约 | +| capital stock | 股本 | +| capital stock authorized | 额定股本，法定股本 | +| capital stock discount | 股本折价 | +| capital stock outstanding | 发行在外股本，流通在外股本 | +| capital stock premium | 股本溢价 | +| capital stock subscription | 认购股本 | +| capital structure | 资本结构 | +| capital structure decision | 资本结构决策 | +| capital structure ratio | 资本结构比率 | +| capital structure theory | 资本结构理论 | +| capital sum | 资本总额 | +| capital surplus | 资本盈余 | +| capital tax | 资本税 | +| capital transaction | 资本业务，资本账务 | +| capital transfer tax | 资本转让税 | +| capital turnover | 资本周转率 | +| capital verification | 资本验证，验资 | +| capitation fee | 按人均摊的费用 | +| capitation tax | 人头税 | +| captive finance company | 集团公司附属财务公司，集团公司附属金融公司 | +| captive insurance company | 集团公司附属保险公司 | +| card loan | 卡式贷款 | +| cargo | 货运，运费 | +| cargo insurance | 货运保险 | +| cargo receipt | 货运收据 | +| cargo syndicate | 货运保险局集团 | +| cargo underwrite | 货运承保商 | +| carriage | 运输，运费 | +| carriage inward | 运入运费 | +| carriage outward | 运出运费 | +| carried interest | 附带权益 | +| carried party | 权益转让方 | +| carrier | 承运商 | +| carrier’s lien | 承运商留置权 | +| carrier’s risk | 承运商风险 | +| carryback | 移前扣减，结转前期扣减 | +| carry forward | 转次页，结转下页，移后扣减，结转后期扣减 | +| carrying cost | 置存成本，储存成本 | +| carrying party | 权益转入方 | +| carrying value | 置存价值，抵押品价值 | +| carryover | 结转下期扣减，移后扣减，结转库存量，滚存量 | +| cartel | 卡特尔 | +| cartel price | 卡特尔价格，垄断价格 | +| case law | 判例法 | +| cash | 现金，兑现 | +| cashability | 变现能力 | +| cash account | 现金帐户，现购，现金往来帐户 | +| cash accounting | 现金会计 | +| cash against documents | 评单据付款，交单付款 | +| cash and carry | 现购自运 | +| cash and delivery | 交货付款 | +| cash asset | 现金资产 | +| cash audit | 现金审计 | +| cash balance | 现金结存，现金余额 | +| cash basis accounting | 现金收付制，收付实现制会计 | +| cash before delivery | 交货前付款 | +| cash bonus | 现金红利 | +| cash bool | 现金簿，现金收支簿 | +| cash break-even analysis | 现金损益分界分析 | +| cash budget | 现金预算 | +| cash capital | 现金资本 | +| cash card | 现金卡 | +| cash commodity | 现货 | +| cash contract | 现金合同 | +| cash control | 现金控制 | +| cash cost | 现金成本 | +| cash cow | 现金牛 | +| cash credit | 现金付出，现金透支 | +| cash deficit | 现金短绌 | +| cash cycle | 现金循环，现金周期 | +| cash decision model | 现金决策模型 | +| cash department | 现金部门 | +| cash deposit ratio | 现金准备金对存款负债比率 | +| cash disbursements journal | 现金支出日记账 | +| cash discount | 现金折扣 | +| cash dispenser | 自动提款机 | +| cash dividend | 现金股利 | +| cash down | 即期付款 | +| cash drain | 现金枯竭 | +| cash earning | 现金赢余，现金收益 | +| cash equivalent | 现金等价物 | +| cash equivalent value | 现金等值 | +| cash fiow | 现金流转，现金流量 | +| cash flow accounting | 现金流量会计 | +| cash flow adequacy ratio | 现金流量充足程度比率 | +| cash flow analysis | 现金流量分析 | +| cash-flow budget | 现金流量预算 | +| cash-flow fixed-charge coverage | 现金流量偿付固定费用能力 | +| cash flow forecast | 现金流量预测 | +| cash flow statement | 现金流量表 | +| cash flow from financing activities | 筹资活动产生的现金流量 | +| cash flow from investing activities | 投资活动产生的现金流量 | +| cash flow from operating activities | 营业活动产生的现金流量 | +| cash flow instatement | 现金流量表 | +| cash flow stream | 现金流 | +| cash-flow to capital-expenditure ratio | 现金流量对资本的比率 | +| cash-flow to current-debt ratio | 现金流量对流动负债的比率 | +| cash-flow to long-term debt ratio | 现金流量对长期债务比率 | +| cash-flow to total-debt ratio | 现金流量对负债总额的比率 | +| cash forecast | 现金预算 | +| cash fund | 现金基金，现金款项 | +| cashier | 出纳主管 | +| cashier’s check | 银行本票 | +| cash inflow | 现金流入（量） | +| cash in transit | 在途现金 | +| cash item | 现金项目 | +| cash journal | 现金日记账 | +| cashless/checkless economy | 无现金和无支票经济 | +| cash limit | 现金限额 | +| cash management | 现金管理 | +| cash management service | 现金管理服务 | +| cash manager | 现金经理 | +| cash on delivery | 货到付款，交货付款 | +| cash on hand | 库存现金 | +| cash on shipment | 装船付款 | +| cash order | 现金订货，订货付款；现金汇票，汇款单 | +| cash outflow | 现金流出（量） | +| cash payment journal | 现金支出日记账 | +| cash position | 现金状况，现金头寸 | +| cash position ratio | 现金状况比率，现金头寸比率 | +| cash price | 付现价格 | +| cash purchase | 付现购买 | +| cash ratio | 付现比率 | +| cash receipt | 现金收据 | +| cash receipt journal | 现金收入日记账 | +| cash records | 现金纪录 | +| cash register | 现金出纳机 | +| cash report | 现金报告 | +| cash requirement | 现金需要量 | +| cash reserve | 现金准备金 | +| cash residual value | 现金残值 | +| cash sale | 现销 | +| cash settlement | 现金结算 | +| cash shortage | 现金短缺 | +| cash shortage and overages | 现金缺溢 | +| cash statement | 现金报表 | +| cash surrender value | 现金退保金 | +| cash to current liability ratio | 现金对流动负债比率 | +| cash transaction | 现金交易，现金业务 | +| cash turnover ratio | 现金周转率 | +| cash voucher | 现金凭单 | +| cash with order | 现金订货，订货付款 | +| cash yield | 现金收益率 | +| casting | 加计，合计 | +| casual audit | 临时审计 | +| casualty insurance | 意外灾害损失保险 | +| casualty loss | 意外损失 | +| catalogue | 商品目录 | +| catalogue price | 商品目录价格 | +| catch-up adjustment | 追补调整 | +| catch-up depreciation | 追补折旧 | +| catch-up entry | 追补分录 | +| cats and dogs | 可疑证券 | +| cause and effect analysis | 因果分析 | +| cause and effect analysis diagram | 因果分析图表 | +| caution money | 保证金 | +| CCM examination | 注册现金经理考试 | +| ceded company | 分保承保公司，分保承保商 | +| ceiling | 最高限额 | +| ceiling price | 最高限价 | +| center for excellence in financial management | 优秀财务管理人员活动中心 | +| center for international education and research in accounting | 国际教育和研究中心 | +| center of auti-fraud resource | 反欺诈信息中心 | +| central bank | 中央银行 | +| central bank of central bank | 中央银行的中央银行 | +| central corporate expense | 公司总部费用 | +| centralization | 集权 | +| centralized cash management | 集中化现金管理 | +| centralized purchasing | 集中采购，集中进货 | +| central processing unit | 中央处理器 | +| central tendency | 集中趋势 | +| centre for social and environmental accounting research | 社会和会计环境研究中心 | +| certain annuity | 固定年金 | +| certainty | 确定性 | +| certainty decision | 确定性政策 | +| certainty equivalent | 确定性等值 | +| certainty equivalent coefficient | 确定性等值系数 | +| certCM program | 国际现金管理人员证书颁发计划 | +| certificate | 执照，证书 | +| certificate of auditor | 审计师证书 | +| certificate of beneficial interest | 股权受益证书 | +| certificate of bonds | 债权证书 | +| certificate of capital stock | 股权证书 | +| certificate of capital verification | 验资证书 | +| certificate of deposit | 定期存款单，大额存款单 | +| certificate of incorporation | 公司登记证书，公司注册证书 | +| certificate of indebtedness | 借据 | +| certificate of protest | 拒付证书 | +| certificate of reasonable value | 合理价值证明书 | +| certificate of release | 解除抵押证书 | +| certificate of stock | 股票 | +| certificate accountant | 注册会计师 | +| certificate bookkeeper | 注册薄记师 | +| certificate business appraiser | 注册企业估价师 | +| certified cash manager | 注册现金经理 | +| certified check | 保付支票 | +| certified copy | 签证副本，核实副本 | +| certified financial examiner | 注册财务检查师 | +| certified financial management | 注册财务管理人员 | +| certified financial planner | 注册财务计划师 | +| certified financial statement | 签证财务报表，签证会计报表 | +| certified forensic account | 注册司法会计师 | +| certified fraud examiner | 注册舞弊检查师 | +| certified government auditing professional | 注册政府审计人员 | +| certified government financial manager | 注册政府财务经理 | +| certified information security manager | 注册信息安全经理 | +| certified information system auditor | 注册信息系统审计师 | +| certified insolvency and reorganization advisor | 注册无力偿付和资本重组咨询师 | +| certified internal auditor | 国际注册内部审计师 | +| certified invoice | 签证发票 | +| certified management accountant | 注册管理会计师 | +| certified professional environmental auditor | 注册环境审计师 | +| certified property manager | 注册财产经理 | +| certified property specialist | 注册财产管理专家 | +| certified public account | 注册公共会计师 | +| certified public accountant-person financial specialist | 注册公共会计师和个人财物专家 | +| certified public finance officer | 注册财务官员 | +| certified valuation analyst | 注册估价分析师 | +| certifying bank | 付款保证银行 | +| certifying officer | 签付员 | +| cesser | 期限终止，责任结束 | +| cession | 财产转让，保险金额转让 | +| CFA Examination | 特许财务分析师职称考试 | +| CFE　Examination | 注册舞弊检查师考试 | +| CFO Act | 财务总裁法 | +| CFO direct Network | 财务总裁专用互联网 | +| CFO Council | 财务总裁委员会 | +| CFP Examination | 注册财务计划师职称考试 | +| CGFM Examination | 注册政府财务经理考试 | +| chain discount | 连锁折扣 | +| chain index | 环比指数 | +| chain liquidation | 连锁清算 | +| chairman of the board of directors | 董事长 | +| chairman’s report | 董事长报告 | +| challenge | 盘查 | +| change fund | 找零备用金 | +| change in accounting estimate | 会计估计的变动 | +| change in accounting principle | 会计原则的变动，会计准则的变动 | +| change in reporting entity | 会计报告个体的变动 | +| change prices accounting | 物价变动会计 | +| character | 字符，特性，性质 | +| character classification | 按性质分类 | +| character recognition system | 字符识别系统 | +| charge | 费用，借记，赊账，置留权 | +| chargeable expense | 列支费用 | +| chargeable gain | 应税利得，应税收益 | +| chargeable period | 应税期 | +| charge account | 赊账，赊账账户 | +| charge and discharge statement | 信托财产或遗产收支报表 | +| charge card | 赊账卡 | +| charge off | 注销 | +| charge sale | 赊销 | +| charge forward | 货到先付 | +| charge on assets | 资产留置权 | +| charges paid | 费用付讫 | +| charges prepaid | 预付费用 | +| charging order | 资产留置命令 | +| charitable contribution deduction | 工艺捐款扣减，慈善捐款扣减 | +| charitable organization | 公益机构，慈善团体 | +| charitable trust | 公益信托，慈善信托 | +| charity statement | 公益事业机构报表 | +| charm price | 吸引价格 | +| chart | 图，图表 | +| charter | 许可证，执照 | +| chartered accountant | 特许会计师 | +| chartered certified accountant | 特许注册会计师 | +| chartered financial analyst | 特许金融分析师，特许财务分析师 | +| chartered financial consultant | 特许财务咨询师 | +| chartered investment counselor | 特许投资咨询师 | +| chartered management accountant | 特许管理会计师 | +| chartist | 图表分析师 | +| chartist theory | 图表分析理论 | +| chart of accounts | 账户分类表 | +| chattel | 动产 | +| chattel mortgage | 动产抵押 | +| chattel mortgage bond | 动产抵押债券 | +| cheap money | 低息资金 | +| check | 支票，检查，核对 | +| check account | 支票账户，活期存款账户 | +| check and balance system | 制约平衡制度，制衡制度 | +| check book | 支票薄 | +| check book stubs | 支票薄存根 | +| check clearing | 支票清算 | +| check crossed generally | 普通划线支票 | +| check crossed specially | 特别划线支票 | +| check digit | 检验数位 | +| checking account | 支票账户，活期存款账户 | +| checking deposit | 活期存款 | +| check list | 核对清单 | +| check mark | 核对符号 | +| check off | 核对无误，扣款 | +| check outstanding | 未兑现支票 | +| check register | 支票登记薄 | +| check-signing equipment | 支票签字设备 | +| check to bearer | 不记名支票 | +| check to order | 记名支票 | +| check verification | 支票验证 | +| cheque | 支票 | +| Chicago board options exchange | 芝加哥期权交易所 | +| chief accountant | 总会计师，会计主任 | +| chief auditor | 总审计师，审计主任 | +| chief cashier | 总出纳，出纳主任 | +| chief financial officer | 公司财务总裁 | +| chief executive officer | 首席执行官 | +| chief financial officers act | 财务总裁法 | +| chief financial officers council | 财务总裁委员会 | +| chief information officer | 公司信息总裁 | +| chief risk officer | 公司风险总裁 | +| chose in action | 法律诉讼上的产权 | +| chose in possession | 实际占有的产权 | +| chronological book | 序时帐薄 | +| chronological record | 序时纪录 | +| CIA code of conduct | 注册内部审计是职业道德守则 | +| CIA examination | 注册内部审计师职称考试 | +| CIC program | 特许投资咨询师职称颁发计划 | +| CIF price | 到岸价格 | +| circularization | 通函询证 | +| circular letter of credit | 流通信用证 | +| circulating asset | 流动资产 | +| circulating capital | 流动资本，流动资金 | +| circulating liability | 流动负债 | +| CISA examination | 注册信息系统审计师职称考试 | +| CISM examination | 注册信息安全经理职称考试 | +| civil liability | 民事责任 | +| civil suit | 民事诉讼 | +| civil tax penalty | 民事税收罚金 | +| claim | 索赔，赔偿，债权产权 | +| claimee | 被索赔人 | +| claimer | 索赔人 | +| classification of accounts | 账户分类表 | +| classification of assets | 资产分类 | +| classification of liabilities | 负债分类 | +| classification of stockholders’ equity | 股东产权分类 | +| classified balance sheet | 分类资产负债表 | +| classified common stock | 分类普通股 | +| classified income statement | 分类损益表 | +| classified income tax | 分类所得税 | +| classified property tax | 分级财产税 | +| classified trial balance | 分类试算表 | +| class-life depreciation system | 分类折旧年限制度 | +| clause | 条款 | +| claused bill of exchange | 付条款汇票 | +| claused bill of lading | 付条款提货单 | +| claw back | 追回税款 | +| Clayton Antitrust Act | 克莱顿反托拉斯法案 | +| clean | 不附带保留条件，不附带保留意见 | +| clean acceptance | 单纯承兑，无条件承兑 | +| clean audit | 单纯审计 | +| clean bill of exchange | 光票汇票 | +| clean bill of lading | 清洁提货单 | +| clean float | 自由浮动，单纯浮动 | +| clean letter of credit | 光票信用证 | +| clean opinion | 无保留审计意见 | +| clean price | 不付利息价格 | +| clean surplus concept | 净盈余 | +| clearance | 报关；票据清算；清仓 | +| clearance agent | 报关代理商 | +| clearance fee | 报关手续费，进出港手续费 | +| clearance paper | 报关许可证，进出港许可证 | +| clearance sale | 清仓减价销售 | +| clear days | 结算日数 | +| clearers | 票据清算所，票据清算银行 | +| clearing | 票据冲销，票据清算;债务结算 | +| clearing account | 结转账户，清算账户 | +| clearing agent | 报关代理商 | +| clearing bank | 票据清算银行，票据清算所会员银行 | +| clearing currency | 清算货币 | +| clearing cycle | 结算周期，清算周期 | +| clearing fee | 清算费用 | +| clearing house | 票据清算所 | +| clearing house agent | 票据清算代理商 | +| Clearing House Interbank Payment System | 银行内部票据清算支付系统 | +| Clearing House Automated Payment System | 票据清算所自动支付系统 | +| clearing house statement | 票据清算清单 | +| clear-up clause | 清理条款 | +| clear-up period | 清理期 | +| clearical error | 笔误，记录错误 | +| clerk | 办事员，职员 | +| client | 客户，委托人 | +| client representation letter | 客户申诉书，情况说明书 | +| close company | 不公开招股公司 | +| closed account | 已结帐户 | +| closed-end | 已规定限额 | +| closed-end credit | 固定限额信贷，固定期限信贷 | +| closed-end investment trust | 固定股份投资信托 | +| closed-end mortgage | 限额抵押 | +| closed-end mutual fund | 固定股份共同基金 | +| closed indent | 限定委托订货单 | +| closely-held company | 不公开招股公司 | +| closing | 结帐，收盘 | +| closing adjustment | 结账调整，决算调整 | +| closing balance | 期末余额 | +| closing date | 结帐日期，截止日期 | +| closing entry | 结账分录 | +| closing inventory | 期末存货 | +| closing price | 收盘价格 | +| closing procedure | 结帐程序，决算程序 | +| closing rate | 收盘汇率 | +| closing rate method | 收盘汇率法 | +| cluster sampling | 分类抽样法 | +| code | 代码，代号；法规，守则； | +| code of conduct | 行为守则，行为准则 | +| coding | 编码 | +| coding of accounts | 账户编码 | +| coefficient | 系数 | +| coefficient of correlation | 相关系数 | +| coefficient of determination | 判定系数 | +| coefficient of variation | 变差系数 | +| co-financing | 联合融资 | +| coin | 硬币 | +| coincident indication | 重合指标 | +| coinsurance | 共同保险，联合保险 | +| coinsurance clause | 共同保险条款 | +| coinsurer | 联合承保商 | +| collateral | 抵押品，担保品 | +| collateral bond | 抵押品担保债券 | +| collateralize | 作抵押，提供抵押 | +| collateral loan | 抵押品 担保贷款 | +| collateral security | 抵押品，附属担保品 | +| collateral-trust bonds | 抵押品担保信托债券 | +| collateral value | 抵押品价值 | +| collectability | 可收回性 | +| collectible accounts | 可收回账款 | +| collectibles | 收藏物 | +| collecting bank | 托收银行 | +| collection | 收账，托收 | +| collection agency | 收账代理商 | +| collection charge | 托收费 | +| collection department | 收账部门 | +| collection forecast | 收账预测 | +| collection letter | 收账信函 | +| collection method | 收账法 | +| collection on delivery | 货到付款 | +| collection on document | 跟单托收 | +| collection period | 收款期 | +| collection policy | 收账政策 | +| collection ratio | 应收账款比率 | +| collection service | 收账服务 | +| collection ownership | 集体所有制 | +| collusion | 窜通作弊 | +| collusive tendering | 窜通投标 | +| column | 栏，列 | +| columnar accounts | 多栏式日记账 | +| columnar cash journal | 多栏式现金日记账 | +| columnar journal | 多栏式日记账 | +| co-maker | 联合出票人 | +| co-manager | 报销银团协理银行 | +| combination | 联合，合并 | +| combination rate | 联运费率 | +| combined attributes and variables samping | 属性与变量混合抽样法 | +| combined financial statement | 合并财务报表，合并会计报表 | +| combined journal and ledger | 合并日记分类账，日记总帐 | +| combined reliability | 复合可靠程度 | +| combined statement of income and retained earnings | 合并收益和留存收益表 | +| comfort letter | 安慰信函 | +| commander theory | 管理者论 | +| commercial arbitration | 商业银行 | +| commercial bill | 商业汇票 | +| commercial computers | 商用电子计算机 | +| commercial credit | 商业信用 | +| commercial credit company | 商业信贷公司 | +| commercial discount | 商业折扣 | +| commercial document | 商业凭单，商业单据 | +| commercial finance company | 商业金融公司 | +| commercial invoice | 商业发票 | +| commercial law | 商法 | +| commercial letter of credit | 商业信用证 | +| commercial monopoly | 商业垄断 | +| commercial paper | 商业票据 | +| commercial paper rate | 商业票据利率 | +| commercials | 商业股票 | +| commission | 佣金，手续费 | +| commission agent | 佣金代理商 | +| commission broker | 佣金经纪人 | +| commitment | 承付款项，承诺贷款 | +| commitment fee | 承诺费 | +| commitment for capital expenditure | 已承付的资本支出 | +| committed cost | 已承担成本，已承付成本 | +| committee | 委员会 | +| committee of audit | 审计委员会 | +| committee of inspection | 检查委员会 | +| commodity | 商品，货物 | +| commodity broker | 商品经纪人 | +| commodity exchange | 商品交易所 | +| commodity futures | 商品期货交易 | +| commodity futures contract | 商品期货合同 | +| commodity market | 商品交易市场 | +| commodity price | 商品价格，初级商品价格 | +| commodity price index | 商品价格指数 | +| Common Business Oriented Language | 普通商业语言 | +| common carrier | 公共运输业，公共承运商 | +| common cost | 共同成本 | +| common customs tariff | 共同关税税率 | +| common dollar | 等值美元 | +| common-dollar accounting | 等值美元会计，等值货币会计 | +| common expense | 共同费用，联合费用 | +| common law | 习惯法，不成文法 | +| common property | 共同财产 | +| common stock | 普通股 | +| common-size financial statement | 共同尺度财务报表，共同尺度会计报表 | +| common stock dividend | 普通股股票股利 | +| common stock equivalent | 等同普通股 | +| common stockholder | 普通股股东 | +| Common Stock Index | 普通股股票价格指数 | +| common stock ratio | 普通股比率 | +| common stock valuation | 普通股计价 | +| communication protocal | 通信协议 | +| communications softwares | 通信软件 | +| community | 社区，共有，共享 | +| community income | 共同收益 | +| community of intest | 共同权益，共同权益集团 | +| community property | 共有财产 | +| commutation | 折算 | +| commuted value | 折算价值 | +| Companies Registration Office | 公司注册管理局 | +| company | 公司 | +| company act | 公司法 | +| company auditor | 公司审计师 | +| company director | 公司懂事 | +| company finance | 公司财务 | +| company fraud | 公司欺诈 | +| company goal | 公司目标 | +| company incorporated | 注册公司 | +| company law | 公司法 | +| company limited by guarantee | 担保有限公司 | +| company limited by share | 股份优先公司 | +| company liquidation account | 公司清算帐户 | +| company officer | 公司高级职员 | +| company of limited liability | 有限公司，有限责任公司 | +| company of unlimited liability | 无限公司，无限责任公司 | +| company promoter | 公司创办人 | +| company reserve | 公司公积金 | +| company seal | 公司印章 | +| company secretary | 公司秘书 | +| company specific risk | 公司个别风险 | +| company tax | 公司税 | +| comparability | 可比性 | +| comparative accounting | 比较会计 | +| comparative analysis | 比较分析 | +| comparative cost advantage | 比较成本优势 | +| comparative international accounting | 国际比较会计 | +| comparative statement | 比较财务报表，比较会计报表 | +| compatibility | 兼容性，兼容能力 | +| compensating balance | 补偿性存款 | +| compensating errors | 抵消性错误 | +| compensating payment | 补偿性报酬 | +| compensation | 报酬，酬金；补偿，赔偿 | +| compensation trade | 补偿贸易 | +| compensation for damages | 损害补偿 | +| compensation for loss of office | 解除职务损失补偿 | +| compensatory balance | 补偿性存款额，最低应存额 | +| compensatory stock option | 补偿性购股权 | +| compensatory tariff | 补偿性关税 | +| Comperio | 普华勇道会计互联网www.pwcglobal.com | +| competent auditor | 胜任的审计师，有法定资格的审计师 | +| competent evidential matter | 有效的证据材料 | +| competition | 竞争 | +| competitive bidding | 竞争性招标 | +| competitive price | 竞争价格 | +| competitive wage | 竞争性工资 | +| compilation of financial statement | 编制会计报表，编辑会计报表 | +| compilation report | 会计师编辑报告 | +| compiler language | 编译语言 | +| complete audit | 全部审计 | +| complete cost | 全部成本 | +| complete cycle costs | 全部周期成本 | +| complete contract method | 全部完工法 | +| completed sales basis | 完成销售法，完成销售基准 | +| completeness | 完整性 | +| complete transaction | 完整性经济业务 | +| complete risk | 完工风险 | +| complex capital structure | 复杂资本结构 | +| complex information processing | 复杂信息处理 | +| complex tariff | 复合税则，复合税率 | +| complex trust | 复杂信托 | +| compliance audit | 符合规章审计 | +| compliance test | 符合性抽查 | +| composite break-even point | 综合损益分界点，综合损益平衡点 | +| composite cost of capital | 综合资本成本 | +| composite depreciation method | 综合折旧法 | +| composite depreciation rate | 综合折旧率 | +| composite service life | 综合使用年限 | +| composite tax rate | 综合税率 | +| composition | 偿债协议，债务和解，资本构成 | +| composition of capital | 资本构成 | +| composition of creditors | 债券人清偿协议 | +| compound amount | 复利本利和 | +| compound amount of 1 dollar | 一元的复利终值，1元的本利和 | +| compound arbitrage | 重复套汇，复合套汇 | +| compound discount | 复贴现息，复折现 | +| compound entry | 复合分录，复式分录 | +| compounding | 复利计算 | +| compounding period | 复利期 | +| compound interest | 复利 | +| compound interest method of depreciation | 复利折旧法 | +| compound interest table | 复利表 | +| compound tariff | 复合关税税率 | +| compound value | 复利值 | +| comprehensive annual financial report | 综合年度财务报告 | +| comprehensive audit | 综合审计 | +| comprehensive budget | 综合预算 | +| comprehensive income | 综合收益 | +| comprehensive insurance | 综合保险 | +| comprehensive policy | 综合保险单 | +| compromise | 和解，妥协 | +| comptroller | 主计长，审计长 | +| comptroller and auditor-general | 主计审计长 | +| comptroller general | 总审计长 | +| compulsory audit | 强制审计 | +| compulsory checkoff | 强制口款 | +| compulsory liquidation | 强制清算 | +| compuserve information service | 电子计算机信息服务公司 | +| compustat | 标准普尔公司会计数据库 | +| compustat data | 标准普尔公司会计数据库数据 | +| computation errors | 计算错误，计算差错 | +| computed price | 推算价格，约定价格 | +| computer | 电脑，电子计算机 | +| computer-aided accounting | 电子计算机辅助会计 | +| computer-aided financial management | 电子计算机辅助财务管理 | +| computer-aided trading | 电子计算机辅助交易 | +| computer-based CPA exam | 电子计算机化注册公共会计师考试 | +| computer conference | 电子计算机会议 | +| computer file | 电子计算机文件，电子计算机档案 | +| computer fraud | 电子计算机舞弊 | +| computer hardware | 电子计算机硬件 | +| computerized accounting | 电算化会计 | +| computerized CPA exam | 电子计算机化注册公共会计师考试 | +| computerized electronic spreadsheet program | 电算化电子棋盘程序 | +| computerized inventory control system | 电算化存货控制系统 | +| computer network | 电子计算机网络，电子计算机互联网 | +| computer program | 电子计算机程序 | +| computer-related crime | 电子计算机犯罪 | +| computer security | 电子计算机安全措施 | +| computer service industry | 电子计算机服务业 | +| computer simulation | 电子计算机模拟 | +| computer software | 电子计算机软件 | +| computer software package | 电子计算机软件组合程序 | +| computer terminal | 电子计算机终端机 | +| computer-to computer interface | 电子计算机与电子计算机联接部件 | +| computer virus | 电子计算机病毒 | +| concealment | 隐瞒，匿报 | +| concealment of assets | 隐匿财产 | +| concealment of income | 隐匿收入 | +| concept | 概念 | +| concept of accounting control | 会计控制概念 | +| concept of all-inclusive income | 总括收益概念 | +| concept of capital maintenance | 资本维护概念 | +| concept of current operating income | 本期营业收益概念 | +| concept of distinguishing asset from expense | 划分资产和费用概念 | +| concept of distinguishing equity from income | 划分产权和收益观念 | +| conceptual framework | 会计概念构架，会计概念体系 | +| concern | 企业，商号 | +| concert-party agreements | 内部协议，内幕协议 | +| concession | 特许，特许权;折让，优惠 | +| concessionaire | 特许权享有人 | +| conciliation | 调停 | +| conciliator | 调停人 | +| conciseness | 简洁性 | +| concurrent insurance | 共同保险，同时保险 | +| concurrent tax jurisdiction | 共同行使的税收管辖权 | +| condemnation | 征用 | +| condemnation proceeds | 征用收入 | +| condensed financial statement | 简明财务报表，简明会计报表 | +| condition | 条件，状况 | +| condition acceptance | 附条件承兑 | +| condition bid | 附条件出价，附条件兼并出价 | +| condition bond | 附条件债券 | +| condition discharge | 附条件解除债务 | +| condition loan | 附条件贷款 | +| condition offer | 附条件报价 | +| condition sale | 附条件销售 | +| condition of affairs statement | 财产状况说明书，清算式资产负债表 | +| condition precedent | 先决条件 | +| conditions concurrent | 共存条件 | +| conditions of contract | 合同条件 | +| conditions of employment | 雇佣条件 | +| conditions of sale | 销售条件 | +| conduct money | 保证金 | +| confidence level | 置信水平，置信度 | +| confidential clause | 保密条款 | +| confidential information | 机密信息 | +| confirmation | 确认，询证 | +| confirmation letter | 询证信函 | +| confirmed letter of credit | 保兑信用证 | +| confirming bank | 保兑银行，保付银行 | +| confirming house | 保兑商行，保付商行 | +| confiscated goods | 没收货物，充公货物 | +| confiscation | 没收，充公 | +| confiscation risk | 资产充公风险 | +| conflict of interest | 公私利益冲突，借公营私 | +| conglomerate combination | 跨行业企业合并 | +| conglomerate company | 跨行业公司，集团公司 | +| conglomerate financial statement | 集团公司财务报表，集团公司会计报表 | +| conglomeration | 企业合并 | +| congressional budget office | 国会预算局 | +| congressional general accounting office | 国会审计总署 | +| consensus rate | 协商利率 | +| consent decree | 认同判决 | +| consent dividend | 认同股利 | +| consent letter | 认同信函 | +| consequences analysis | 后果分析 | +| consequential damage | 从属损害 | +| consequential loss | 从属损失 | +| conservatism | 保守性，稳健性 | +| conservatism principle | 稳健性原则 | +| conservative working capital policy | 保守性流动资金政策 | +| consideration | 履约报酬，对价 | +| consignee | 承销商，代销商 | +| consignment | 委托销售，寄销 | +| consignment account | 寄销帐户，寄销损益帐户 | +| consignment note | 寄销通知单 | +| consignment profit and loss | 寄销损益 | +| consignor | 寄销商 | +| consistency | 一致性 | +| consistency principle | 一致性原则 | +| consolidated annuities | 永久性统一公债 | +| consolidated bond | 统一公债，统一债券 | +| consolidated financial statement | 合并财务报表，合并会计报表 | +| consolidated goodwill | 合并商誉 | +| consolidated group | 合并集团 | +| consolidated income tax return | 合并所得税单 | +| consolidated mortgage | 合并抵押 | +| Consolidated Quotation Service | 统一报价服务 | +| consolidated retained earnings | 合并留存收益，合并留存盈余 | +| consolidation | 创立合并 | +| consolidated sinking fund | 统一偿债基金 | +| consolidated adjustment | 合并调整 | +| consolidation excess | 合并溢价 | +| consolidation goodwill | 合并商誉 | +| consols | 永久性统一公债 | +| consortium | 国际财团，国际银团 | +| consortium project | 国际财团投资项目 | +| constant cost | 不变成本 | +| constant dollar accounting | 不变美元会计 | +| constant-dollar income | 不变美元收益 | +| constant-dollar value | 不变美元价值 | +| constant payment mortgage | 分期偿还固定金额抵押 | +| constant price | 不变价格 | +| constant purchasing power accounting | 不变购买力会计 | +| constituent company | 成员公司，子公司 | +| constrained optimization | 受约束的最优化 | +| constraints | 约束因素，限制因素 | +| construction budget | 建筑预算，基建预算 | +| construction contract | 建筑合同 | +| construction contract accounting | 建筑合同会计 | +| construction cost | 建筑成本，建筑费用 | +| construction loan | 建筑贷款 | +| construction loan note | 基建贷款票据 | +| construction work in process | 在建工程 | +| constructive dividend | 推定股利 | +| constructive fraud | 推定欺诈 | +| constructive obligation | 推定债务 | +| constructive possession | 推定所有权 | +| constructive receipt | 推定收入，已获未收收入 | +| consulage | 领事签证费 | +| consular invoice | 领事签证发货票 | +| consultant | 顾问，咨询师 | +| consultant fee | 咨询费 | +| consulting services | 咨询服务 | +| consumed cost | 耗用成本 | +| consumer credit | 消费者信贷 | +| consumer credit act | 消费者信贷法 | +| consumer credit protection act | 消费者信贷保护法 | +| consumer finance company | 消费者金融公司 | +| consumer installment credit | 消费者分期付款信贷 | +| consumer lease | 消费者租赁 | +| consumer price index | 消费品物价指数 | +| consumer’s association | 消费者协会 | +| consumer sovereignty | 消费者主权 | +| consumer tax | 消费税 | +| consumption | 耗用，消费 | +| consumption publico | 合格会计师 | +| container cost | 包装成本，包装费用 | +| contango | 延期交割，交割延期费 | +| contango day | 结算日，交割日 | +| continental depository receipt | 欧洲大陆证券存单 | +| Continental European accounting | 欧洲大陆会计 | +| contingency | 意外事项，或有事项 | +| contingency account | 意外准备帐户 | +| contingency clause | 意外事故条款 | +| contingency financial plan | 应急财务计划 | +| contingency insurance | 意外事故保险 | +| contingency management | 权变管理 | +| contingent annuity | 或有年金 | +| contingent asset | 或有资产 | +| contingent expense | 或有费用 | +| contingent fund | 意外损失金 | +| contingent fee | 或有佣金，或有劳务 | +| contingent interest | 或有权益 | +| contingent liability | 或有负债 | +| contingent projects | 或有投资项目 | +| contingent rental | 或有租金 | +| contingent reserve | 意外准备金 | +| contingent transaction | 或有经济业务，或有会计事项 | +| continuation clause | 展期条款 | +| continuation day | 展限日期，交割限期日 | +| continuing account | 连续帐户，结转帐户 | +| continuing appropriation | 连续拨款，连续经费 | +| continuing investment | 连续投资 | +| continuing professional education | 连续专业进修教育 | +| continuing security | 连续担保 | +| continuing of operation | 连续性经营 | +| continuing postulate | 连续性经营假设 | +| continuous annuity | 连续年金 | +| continuous audit | 连续审计 | +| continuous budget | 连续预算 | +| continuous compounding | 连续复利 | +| continuous contemporary accounting | 连续适应环境会计 | +| continuous inventory | 连续盘存 | +| continuous processing | 连续处理，连续生产 | +| continuous process method | 连续分步法 | +| continuous stocktaking | 连续盘存 | +| continuous variable | 连续变量 | +| contra | 抵消，对销 | +| contra account | 抵消帐户 | +| contraband goods | 禁运品，走私货 | +| contract | 合同 | +| contract audit | 合同审计 | +| contract auditorization | 合同授权限额 | +| contract bond | 履约保证书，履约保证金 | +| contract by deed | 契据，契据新式的合同 | +| contract carrier | 合同运输业，合同承运商 | +| contract clause | 合同条款 | +| contract cost | 合同成本 | +| contract costing | 合同成本计算法 | +| contract financing | 合同筹资 | +| contract guarantee insurance | 合同保证保险 | +| contracting out | 转包 | +| contract labor | 合同工 | +| contract management | 合同管理 | +| contract market | 合同市场 | +| contract of employment | 雇佣合同 | +| contract of purchase | 进货合同 | +| contract of sale | 销货合同 | +| contract of service | 劳务合同，服务合同 | +| contractor | 订约人，承包商 | +| contract policy | 合同保险单 | +| contract price | 合同价格 | +| contractual liability | 合同义务 | +| contractual payment | 合同约定付款 | +| contractual rent | 合同租金 | +| contractual saving | 和约储蓄，约定储蓄 | +| contra entry | 对销分录 | +| contributed capital | 实缴股本 | +| contributed capital in excess of par value | 实缴股本的股票溢价 | +| contributed surplus | 实缴股本盈余 | +| contributed value | 贡献价值 | +| contribution | 摊缴股本，分担费用，贡献毛利，捐款，捐献 | +| contribution approach pricing | 贡献毛利定价法 | +| contribution clause | 分担条款 | +| contribution costing | 贡献成本计算法 | +| contribution margin | 贡献毛益，贡献毛利 | +| contribution margin analysis | 贡献毛利分析 | +| contribution margin income statement | 贡献毛利损益表 | +| contribution margin ratio | 贡献毛利率 | +| contribution margin variance | 贡献毛利差异 | +| contribution per unit | 单位贡献毛利 | +| contribution price | 贡献价格 | +| contribution theory | 贡献理论 | +| contributory | 承担连带责任偿还责任者，分担性的，分摊性的 | +| contributory pension plan | 分担退休金计划 | +| contributory value | 分担价值 | +| control | 控制，管制 | +| control account | 控制帐户，统制帐户 | +| control and performance accounting | 控制和业绩评价会计 | +| control chart | 控制图表 | +| control concept | 会计控制概念 | +| control cost | 可控制成本 | +| controllable fixed cost | 可控制固定成本 | +| controllable profit | 可控制利润 | +| controlled account | 被统制帐户 | +| controlled company | 受控制公司，子公司 | +| controlled foreign corporation | 受控制外国公司 | +| controlled market | 管制市场 | +| controlled price | 控制价格，管制价格 | +| controller | 会计主任，主计长 | +| controllership | 主计长职务，主计长职责 | +| controlling account | 统制帐户 | +| controlling company | 控股公司，母公司 | +| controlling-company accounting | 控股公司会计，母公司会计 | +| controlling interest | 控股股权，多数股权 | +| controlling stockholders | 控股股东 | +| control model | 控制模型 | +| control risk | 控制风险 | +| control test | 控制抽查 | +| convention | 常规 | +| conventional accounting | 常规会计 | +| conventional cash flow pattern | 常规现金流量模式 | +| conventional costing | 常规成本计算法 | +| conventional income statement | 常规损益表 | +| conventional lien | 常规留置权 | +| conventional loan | 常规贷款 | +| conversion | 兑换，换算，折算 | +| conversion cost | 转换成本，加工成本 | +| conversion date | 调换日期，兑换日期 | +| conversion discount | 兑换折价 | +| conversion exposure | 兑换风险暴露 | +| conversion issue | 兑换发行 | +| conversion premium | 兑换溢价 | +| conversion price | 兑换价格 | +| conversion privilege | 兑换权利 | +| conversion rate | 兑换率，折算率 | +| conversion right | 兑换权利，兑换选择权 | +| convertibility | 可兑换性 | +| convertible bond | 可兑换债券 | +| convertible currency | 可兑换货币 | +| convertible preferred stock | 可兑换优先股 | +| convertibles | 可兑换证券 | +| conveyance | 转让，转让证书 | +| cook | 窜改帐目 | +| cooked books | 假帐 | +| cooperative | 合作社 | +| cooperative bank | 合作银行 | +| cooperative enterprise | 合作企业 | +| coownership | 共有制，共同所有制 | +| coownership | 共有公司 | +| coownership of property | 共有财产 | +| coproduct | 联产品 | +| copy | 副本，副联 | +| copyright | 版权 | +| copyright royalty | 版税 | +| core memory | 磁芯存储器 | +| cornering the market | 作市挟仓，垄断市场 | +| corner point | 角点 | +| corporate accounting | 公司会计 | +| corporate anorexia | 公司厌食症 | +| corporate bond | 公司债券 | +| corporate bylaws | 公司章程细则 | +| corporate capitalism | 公司资本主义 | +| corporate charter | 公司执照 | +| corporate equity | 公司产权 | +| corporate failure | 公司破产，公司倒闭 | +| corporate finance | 公司财务 | +| corporate finance net | 公司财务网 | +| corporate image | 公司形象 | +| corporate income tax | 公司所得税 | +| corporate information website | 公司信息网站 | +| corporate joint venture | 合资经营公司 | +| corporate law | 公司法 | +| corporate liquidation | 公司清算 | +| corporate objective | 公司目标，公司经营目标 | +| corporate planning | 公司规划，公司计划 | +| corporate planning model | 公司计划模型 | +| corporate preference items | 公司纳税优惠项目 | +| corporate raider | 公司掠夺者 | +| corporate readjustment | 公司帐务重新调整 | +| corporate reorganization | 公司改组 | +| corporate report | 公司报告 | +| corporate risk | 公司风险 | +| corporate social accounting | 公司社会会计 | +| corporate social objective | 公司社会目标 | +| corporate social report | 公司社会责任报告 | +| corporate social responsibility | 公司社会责任 | +| cost-push inflation | 成本推动型通货膨胀 | +| cost ratio | 成本比率 | +| cost records | 成本记录 | +| cost recovery | 成本回收 | +| cost-recovery method | 成本回收法 | +| cost-reduction programs | 降低成本计划 | +| cost reimbursable contract | 成本补偿合同 | +| cost report | 成本报告 | +| cost responsibility center | 成本责任中心 | +| cost saving | 成本节约 | +| cost sheet | 成本单，成本计算单 | +| cost standard | 成本标准 | +| cost statement | 成本报表 | +| cost structure | 成本结构 | +| cost system | 成本制度 | +| cost to price ratio | 成本对售价的比率 | +| cost unit | 成本单位 | +| cost value | 成本价值 | +| cost variance | 成本差异 | +| cost variance analysis | 成本差异分析 | +| cost-volume formula | 成本－业务量公式 | +| cost-volume-profit analysis | 成本－销量－利润分析 | +| cost-volume-profit chart | 成本－销量－利润表 | +| cosurety | 联保人，联保公司 | +| counterbalancing error | 自动抵消的差错 | +| counter-bid | 买方竞价 | +| counter claim | 反索赔 | +| counterfeit money | 伪造货币 | +| counterfoil | 票据存根 | +| countermand | 止付，挂失 | +| countermark | 标记，符号 | +| counter offer | 反报价，买方还价 | +| counterparty risk | 签约对方风险 | +| countersign | 会签 | +| counter trade | 对销贸易 | +| countervailing credit | 对销信用证 | +| countervailing tariff | 反倾销关税，反补贴关税 | +| country of origin | 原产地，产地国 | +| country quota | 国别配额 | +| country risk | 国别风险 | +| coupon | 息票 | +| coupon bond | 息票债券 | +| coupon rate | 息票利率 | +| coupon security | 息票证券 | +| coupon stripping | 息票撕离，息票拆卖 | +| court of auditors | 审计法院 | +| court of bankruptcy | 破产法院 | +| court of claims | 索赔法院 | +| court order | 法院命令 | +| court trust | 法院信托 | +| covenant | 合同条款，保证条款 | +| cover | 弥补，抵偿；保证金，抵押财产；补进 | +| coverage | 保险金额，保额;偿债准备金 | +| coverage ratio | 偿债能力比率 | +| coverage interest arbitrage | 抛补利息套利 | +| covering entry | 详细分录；演饰分录 | +| cover into | 缴回 | +| cover note | 暂保单，承保单 | +| CPA assurance service | 注册公共会计师信息安全服务 | +| CPA firm | 注册公共会计师事务所 | +| CPA info | 注册公共会计师咨询网 | +| CPE Center | 专业进修教育中心 | +| CPFO Certificate | 注册公共财务官员职称证书 | +| CPP accounting | 现时购买力会计 | +| crash cost | 应急成本 | +| creative accounting | 创造型会计 | +| credit | 贷方，贷记，信用，信贷；减免，抵免 | +| credit account | 信用帐户 | +| credit agency | 评信机构，信用调查机构 | +| credit agreement | 贷款协议 | +| credit analysis | 信用分析 | +| credit analyst | 信用分析师 | +| credit application | 贷款申请书 | +| credit authorization | 信用审批 | +| credit balance | 贷方余额 | +| credit card | 贷记卡，信用卡 | +| credit ceiling | 信贷最高限额 | +| credit clearing | 信用清算，信贷清算 | +| credit control | 信用控制 | +| credit crunch | 信用紧张 | +| credit department | 信用部门 | +| credit entry | 贷方分录 | +| credit guarantee | 信用保证，信用担保 | +| credit inflation | 信用膨胀 | +| credit information interchange | 信用信息交换 | +| credit instruments | 信用工具，信用票据 | +| credit insurance | 信用保险 | +| credit investigation | 信用调查 | +| credit items | 贷项 | +| credit limit | 贷款限额，信贷额度 | +| credit line | 贷款限额，信贷额度 | +| credit loss | 赊帐损失 | +| credit management | 信用管理 | +| credit manager | 信用经理 | +| credit market | 信贷市场 | +| credit memorandum | 贷项通知单 | +| creditor | 债权人 | +| creditors | 应付帐款 | +| creditors’ committee | 债权人委员会 | +| creditor’s equity | 债权人产权 | +| creditor’s equity ratio | 债权人产权比率 | +| creditor’s ledgr | 债权人分类帐 | +| credit period | 信用期限，付款期限 | +| credit policy | 信用政策 | +| credit purchase | 赊购 | +| credit rating | 评定信用等级 | +| credit reference | 信用调查信息 | +| credit-reference agency | 信用调查机构 | +| credit report | 信用调查报告 | +| credit risk | 信用风险 | +| credit sale | 赊销 | +| credit-sale agreement | 赊销协议 | +| credit scoring | 信用评分 | +| credit side | 贷方 | +| credit slip | 贷方传票 | +| credit squeeze | 信用紧缩 | +| credit standard | 信用标准 | +| credit status | 信用状况 | +| credit system | 信用制度 | +| credit terms | 信贷条件 | +| credit transaction | 信用交易，信用业务 | +| credit union | 信用互助会 | +| credit worthiness | 信用可靠性 | +| creeping inflation | 爬行通货膨胀 | +| creeping takeover | 爬行兼并 | +| criminal fraud | 刑事舞弊，刑事欺诈 | +| criminal investigation | 犯罪调查，刑事调查 | +| criminal liability | 刑事责任 | +| criminal tax penalty | 刑事税收罚金 | +| criterion | 标准 | +| critical path accounting | 关键路径会计 | +| critical path analysis | 关键路径分析 | +| cross-allocation method | 交叉分摊法，交互分摊法 | +| cross-border listing | 跨国界上市交易 | +| cross-check | 交叉核对 | +| cross-default clause | 交互违约条款 | +| crossed check | 横线支票，画线支票 | +| cross-guarantees | 交叉担保，交互担保 | +| cross rate | 交叉汇率，套算汇率 | +| cross-reference | 交叉索引，交互索引 | +| cross-section analysis | 截面分析 | +| cum | 附有 | +| cum-all | 附有各种权利 | +| cum-bonus | 附有红利 | +| cum-coupon | 附息票债券 | +| cum-dividend | 附有股利 | +| cum-interest | 附有利息 | +| com-rights | 附权，附认购新股权 | +| cumulative dividend | 累计股利 | +| cumulative preference share | 累积先股 | +| cumulative preferred stock share | 累积优先股 | +| cumulative voting | 累积投票权 | +| currency | 通货，货币 | +| currency appreciation | 货币升值 | +| currency areas | 货币区域 | +| currency basket | 货币组合 | +| currency bloc | 货币集团 | +| currency clause | 货币条款 | +| currency control | 货币管制 | +| currency convertility | 货币可兑换性 | +| currency deflation | 通货紧缩 | +| currency depreciation | 货币贬值 | +| currency diversification | 外币币种分散 | +| currency exchange | 货币币种互换 | +| currency exposure | 外币风险暴露 | +| currency futures | 外币期货 | +| currency inflation | 货币膨胀 | +| currency option | 外币购买权，外币期权 | +| currency risk | 外币风险 | +| currency indices | 外币指数 | +| currency swap | 货币币种互换 | +| current | 流动的，本期的 | +| current account | 活期存款帐户，往来帐户 | +| current asset | 流动资产 | +| current asset ratio | 流动资产比率 | +| current asset turnover | 流动资产周转率 | +| current cash equivalent | 现时资金等值 | +| current cost | 现时成本 | +| current cost accounting | 现时成本会计 | +| current cost depreciation | 现时成本折旧 | +| current cost financial statement | 现时成本财务报表，现时成本会计报表 | +| current cost income | 现时成本收益 | +| current cost of goods sold | 现时销货成本 | +| current cost operating profit | 现时成本营业利润 | +| current cost valuation | 现时成本计价 | +| current debt | 流动债务 | +| current deposit | 活期存款 | +| current expense | 本期费用，经常费用 | +| current fund | 流动基金 | +| current funds | 流动资金 | +| current income | 本期收益 | +| current investment | 短期投资 | +| current liability | 流动负债 | +| current/non-current method | 流动－非流动项目法 | +| current operating income concept | 本期营业收益 | +| current-outlay cost | 现付成本 | +| current period | 本期 | +| current period adjustment | 本期调整 | +| current price | 现时价格，现时销售价格 | +| current purchasing power | 现时购买力 | +| current purchasing power accounting | 现时购买力会计 | +| current rate method | 现时汇率法 | +| current ratio | 流动比率 | +| current replacement cost | 现时重置成本 | +| current return | 本期收益率 | +| current selling price | 现时售价 | +| current selling price valuation | 现时售价计价 | +| current standard cost | 现行标准成本 | +| current tax | 本期税额 | +| current taxable income | 本期应税收益 | +| current value | 现付价值;现值 | +| current value accounting | 现值会计 | +| current yield | 本期收益率 | +| curtailment | 削减，紧缩 | +| curve fitting | 曲线配合 | +| custodial accounting | 保管会计 | +| custodial responsibility | 保管责任 | +| custodian | 保管人 | +| custodian trustee | 受托保管人 | +| custody | 保管 | +| custody account | 代管帐户 | +| custom | 惯例 | +| customary discount | 习惯折扣，惯例折扣 | +| customary form | 惯例格式 | +| customary price | 惯例价格 | +| customer | 顾客，客户 | +| customer agent | 客户代理人，客户代理商 | +| customer default | 客户违约 | +| customer risk | 客户风险 | +| customer’s accounts | 应收客帐 | +| customer’s advance | 客户预付款 | +| customer’s deposits | 客户保证金，客户定金 | +| customer’s ledger | 客户分类帐 | +| customer’s trade | 贸易惯例，国际贸易惯例 | +| customs | 海关，关税，惯例，贸易惯例 | +| customs bond | 海关保税 | +| customs broker | 保关经济人，报关行 | +| customs classification | 海关征税商品分类目录 | +| customs clearance | 结关，清关 | +| customs cooperation council nomenclature | 海关合作委员会关税商品目录 | +| customs declaration | 保关单 | +| customs drawback | 海关退税 | +| customs duty | 关税 | +| customs invoice | 海关发货票 | +| customs office | 海关 | +| customs preventive officer | 海关缉私员 | +| customs service | 关税局 | +| customs tariff | 关税税则，关税税率 | +| customs valuation | 海关估价 | +| cut off | 截止，截帐 | +| cut off date | 截止日期，截帐日期 | +| cut off errors | 截止误差，截帐误差 | +| cut off point | 取舍分界点 | +| cut off rate | 投资项目取舍收益率 | +| cut off statement | 截止报表，截帐报表 | +| cut off test | 截止抽查，截帐抽查 | +| CVP analysis | 成本－销量－利润分析 | +| cyber investment | 互联网投资 | +| cyberspace | 互联网世界 | +| cycle billing | 循环开帐单 | +| cycle inventory | 循环盘存 | +| cyclical fluctuations | 周期性波动 | +| cyclical indicator | 周期性经济指标 | +| debt ratio | 债务比率 | +| days of average inventory on hand | 存货平均周转天数 | +| debt ratio | 债务比率 | +| debt-equity ratio | 债务产权比率 | +| debt-equity ratio | 负债对股东产权比率 | +| DAC accounting software | 达克会计软件 | +| daily balance | 日计表，日结表 | +| daily cash report | 现金收支日报 | +| daily interest | 日息 | +| daily pay | 日工资 | +| daily statement | 日报表 | +| damage claim | 损害索赔 | +| damaged goods | 损坏商品 | +| damages | 赔款，损害赔偿费 | +| data | 资料，数据 | +| data bank | 大型数据库 | +| data base | 数据库 | +| database accounting | 数据库式会计 | +| database accounting information system | 数据库式会计信息系统 | +| database consultant | 数据库咨询师 | +| database management system | 数据库管理系统 | +| data capture | 数据截收 | +| data file | 数据档案，数据文件 | +| data flow chart | 数据流程图 | +| data management | 数据管理 | +| data manipulation language | 数据操作语言 | +| data network | 数据网络 | +| data privacy | 数据保密 | +| data processing | 数据处理 | +| data processing center | 数据处理中心 | +| data processing management association | 数据处理管理人员协会 | +| data processing system | 数据处理系统 | +| data protection act | 数据保护法 | +| data retrieval | 数据检索 | +| data security | 数据安全 | +| data storage | 数据储存 | +| data structure | 数据结构 | +| data terminal | 数据终端机 | +| data transmission | 数据传输 | +| data warehouse | 数据仓库 | +| data | 日期 | +| date backward | 填早日期 | +| dated bill | 定期汇票，远期汇票 | +| dated securities | 定期证券 | +| date due | 到期日 | +| date forward | 填迟日期 | +| date of acquisition | 购置日期 | +| date of balance sheet | 结帐日期，资产负债表编制日期 | +| date of declaration | 公告日期 | +| date of payment | 发放股利日期，发薪日期 | +| date of record | 股本登记日期 | +| date of value | 起息日期 | +| daughter company | 子公司 | +| dawn raid | 破晓袭击，突击掠夺股权 | +| day book | 日计薄 | +| day loan | 按日计息贷款；按日贷款 | +| day rate | 日工资率，日利率，日费率 | +| days after sight | 见票后 | +| days of average inventory | 库存存货平均天数 | +| days of charge | 财产扣押期限 | +| days of grace | 宽限日数 | +| days purchases in accounts payable | 应付帐款付款天数 | +| days sales in accounts receivable | 应收帐款收款天数 | +| day to day loan | 按日计息贷款 | +| dBASE | 数据库管理程序 | +| DFC method | 折现现金流量法 | +| dead account | 呆帐 | +| dead asset | 陈废资产 | +| dead capital | 呆滞资本 | +| dead line | 截止期限 | +| dead loan | 呆滞贷款 | +| dead loss | 纯损，全损 | +| dead rent | 固定租金 | +| dead stock | 呆滞存货，冷背存货 | +| dead time | 窝工工时 | +| deal | 交易，买卖 | +| dealer | 经销商 | +| Dearing Report | 迪林报告 | +| dear money | 高息资金 | +| debenture | 信用债券，无担保债券 | +| debenture capital | 债券资本 | +| debenture certificate | 债券 | +| debenture coupon | 债券息票 | +| debenture discount | 债券折价 | +| debenture-holder | 债券持有人 | +| debenture redemption reserve | 债券赎回准备金 | +| debenture stock | 债券股 | +| debenture trust | 信用债券信托公司 | +| debit | 借方，借记 | +| debit and credit convention | 借贷常规 | +| debit balance | 借方余额 | +| debit card | 借记卡，提款卡 | +| debit entry | 借方分录 | +| debit interest | 借项利息 | +| debit items | 借项 | +| debit memorandum | 借项通知单 | +| debit note | 借项通知单 | +| debit side | 借方 | +| debt | 债务 | +| debt adjuster | 债务调整人 | +| debt adjustment | 债务调整 | +| debt and equity securities | 债务和产权证券 | +| debt capacity | 借债能力 | +| debt capital | 借入资本，债权资本 | +| debt ceiling | 债务限额 | +| debt collection | 收帐 | +| debt-collection agency | 收帐代理商 | +| debt collection firm | 债务催收事务所 | +| debt collection letter | 收帐信函 | +| debt collector | 收帐员，债务催收员 | +| debt coverage ratio | 债务偿还能力比率 | +| debt conversion | 债务转换，债务调换 | +| debt crisis | 债务危机 | +| debtee | 债权人 | +| debt factor | 债务系数，负债系数 | +| debt financing | 举债筹资 | +| debt instrument | 债务工具，债务票据 | +| debt lief | 债务免除 | +| debt limit | 债务限额 | +| debt management | 债务管理 | +| debt market | 债务市场 | +| debtor | 债务人 | +| debtor-creditor relationship | 借贷关系 | +| debtor in possession | 拥有资产所有权的债务人 | +| debtors | 应收帐款 | +| debtors ledger | 债务人分类帐，应收帐款分类帐 | +| debt payable | 应付债务 | +| debt-paying ability | 偿债能力 | +| debt ratio | 债务比率 | +| debt receivable | 应收债务 | +| debt rescheduling | 债务重新安排 | +| debt restructuring | 债务重订，债务调整 | +| debt security | 债务证券 | +| debt service | 债务清偿 | +| debt service cost | 债务清偿成本 | +| debt service fund | 债务清偿基金 | +| debt service ratio | 债务清偿比率 | +| debt structure | 债务结构 | +| debt swap | 债务掉换，债券掉期 | +| debt to equity ratio | 债务对产权比率 | +| debt to net worth ratio | 债务对资本净值比率 | +| debt to total assets ratio | 债务对资产总额比率 | +| decapitalization | 资本减缩 | +| deceit | 欺诈，舞弊 | +| decentralization | 分散权利，分权 | +| decentralized accounting | 分权制会计 | +| decentralized operation | 分散经营 | +| deceptive advertising | 虚伪广告 | +| decision | 决策 | +| decision accounting | 决策会计 | +| decision analysis | 决策分析 | +| decision chart | 决策图表 | +| decision function | 决策函数 | +| decision level | 决策阶层 | +| decision making | 制定决策 | +| decision-making method | 决策法 | +| decision making under certainty | 在确定情况下制定决策 | +| decision making under uncertainty | 在不确定情况下制定决策 | +| decision matrix | 决策矩阵 | +| decision model | 决策模型 | +| decision process | 决策程序 | +| decision rule | 决策规则 | +| decision software package | 决策软件组合程序 | +| decision support system | 决策支持系统 | +| decision system | 决策系统 | +| decision table | 决策表 | +| decision theory | 决策论 | +| decision tree | 决策树 | +| decision variable | 决策变数 | +| declarant | 申报人，保关人 | +| declaration | 宣告，公告；申报 | +| declaration date | 宣告日期 | +| declaration of bankruptcy | 破产公告 | +| declaration of solvency | 清偿公告 | +| declaration of trust | 信托公告 | +| declaration judgemen | 宣告判决 | +| declared capital | 设定股本 | +| declared dividend | 已公告股利 | +| declared value | 设定价值 | +| decline industry | 衰落产业 | +| decline stage | 衰落阶段 | +| decline-balance method | 余额递减折旧法 | +| declining marginal efficient | 资本的边际效率递减 | +| decoding | 译码。译解密码 | +| decommissioning cost | 撤散成本 | +| decomposition analysis | 分解分析 | +| deconglomeration | 企业分散 | +| decontrol | 解除管制 | +| decreasing charge | 递减费用 | +| decreasing charge method | 递减费用折旧法 | +| decreasing cost | 递减成本 | +| decreasing marginal cost | 递减边际成本 | +| decreasing return | 递减收益 | +| dedication | 捐献 | +| dedomicling | 迁离本国 | +| deductible clause | 扣除条款 | +| deductions | 扣减项目 | +| deductions from payroll | 工薪扣减项目 | +| deductions from taxable income | 应税收益扣减项目 | +| deductive method accounting theory | 演绎法会计理论 | +| deed | 契约，契据 | +| deed of arrangement | 债务清算契据 | +| deed of assignment | 资产转让契据 | +| deed of gift | 赠与契据 | +| deed of mortgage | 典契，抵押契据 | +| deed of priorities | 优先权契据 | +| deed of purchase | 买契 | +| deed of release | 抵押解除契据 | +| deed of sale | 卖契 | +| deed of settlement | 继承不动产契据 | +| deed of trust | 信托契据 | +| deed tax | 契税 | +| deep discount bonds | 大幅度折价债券 | +| deepening investment | 深度投资 | +| deep market | 交易兴旺市场 | +| de facto corporation | 未注册公司 | +| defalcation | 挪用，侵吞 | +| default | 违约，拖欠 | +| defaulter | 违约债务人 | +| default notice | 违约通知 | +| default risk | 拖欠风险，违约风险 | +| defeasance | 废止，废除 | +| defeasance clause | 废除条款 | +| defeat | 败诉 | +| defective accounts | 不合要求会计报表 | +| defective check | 不合要求支票 | +| defective goods | 残次商品，次货 | +| defendant | 被告人 | +| defended takeover bid | 防卫兼并出价 | +| defense contract audit agency | 国防合同审计局 | +| defensive asset | 防御性资产 | +| defensive asset interval | 防御性资产够用天数 | +| defensive investment | 防御性投资 | +| defensive portfolio | 防御性证券组合投资 | +| defensive project | 防御性投资项目 | +| defensive technology | 防御性技术 | +| deferral | 延期，递延 | +| deferral method | 递延法 | +| DAC accounting software | 达克会计软件 | +| daily balance | 日计表，日结表 | +| daily cash report | 现金收支日报 | +| daily interest | 日息 | +| daily pay | 日工资 | +| daily statement | 日报表 | +| damage claim | 损害索赔 | +| damaged goods | 损坏商品 | +| damages | 赔款，损害赔偿费 | +| data | 资料，数据 | +| data bank | 大型数据库 | +| data base | 数据库 | +| database accounting | 数据库式会计 | +| database accounting information system | 数据库式会计信息系统 | +| database consultant | 数据库咨询师 | +| database management system | 数据库管理系统 | +| data capture | 数据截收 | +| data file | 数据档案，数据文件 | +| data flow chart | 数据流程图 | +| data management | 数据管理 | +| data manipulation language | 数据操作语言 | +| data network | 数据网络 | +| data privacy | 数据保密 | +| data processing | 数据处理 | +| data processing center | 数据处理中心 | +| data processing management association | 数据处理管理人员协会 | +| data processing system | 数据处理系统 | +| data protection act | 数据保护法 | +| data retrieval | 数据检索 | +| data security | 数据安全 | +| data storage | 数据储存 | +| data structure | 数据结构 | +| data terminal | 数据终端机 | +| data transmission | 数据传输 | +| data warehouse | 数据仓库 | +| data | 日期 | +| date backward | 填早日期 | +| dated bill | 定期汇票，远期汇票 | +| dated securities | 定期证券 | +| date due | 到期日 | +| date forward | 填迟日期 | +| date of acquisition | 购置日期 | +| date of balance sheet | 结帐日期，资产负债表编制日期 | +| date of declaration | 公告日期 | +| date of payment | 发放股利日期，发薪日期 | +| date of record | 股本登记日期 | +| date of value | 起息日期 | +| daughter company | 子公司 | +| dawn raid | 破晓袭击，突击掠夺股权 | +| day book | 日计薄 | +| day loan | 按日计息贷款；按日贷款 | +| day rate | 日工资率，日利率，日费率 | +| days after sight | 见票后 | +| days of average inventory | 库存存货平均天数 | +| days of charge | 财产扣押期限 | +| days of grace | 宽限日数 | +| days purchases in accounts payable | 应付帐款付款天数 | +| days sales in accounts receivable | 应收帐款收款天数 | +| day to day loan | 按日计息贷款 | +| dBASE | 数据库管理程序 | +| DFC method | 折现现金流量法 | +| dead account | 呆帐 | +| dead asset | 陈废资产 | +| dead capital | 呆滞资本 | +| dead line | 截止期限 | +| dead loan | 呆滞贷款 | +| dead loss | 纯损，全损 | +| dead rent | 固定租金 | +| dead stock | 呆滞存货，冷背存货 | +| dead time | 窝工工时 | +| deal | 交易，买卖 | +| dealer | 经销商 | +| Dearing Report | 迪林报告 | +| dear money | 高息资金 | +| debenture | 信用债券，无担保债券 | +| debenture capital | 债券资本 | +| debenture certificate | 债券 | +| debenture coupon | 债券息票 | +| debenture discount | 债券折价 | +| debenture-holder | 债券持有人 | +| debenture redemption reserve | 债券赎回准备金 | +| debenture stock | 债券股 | +| debenture trust | 信用债券信托公司 | +| debit | 借方，借记 | +| debit and credit convention | 借贷常规 | +| debit balance | 借方余额 | +| debit card | 借记卡，提款卡 | +| debit entry | 借方分录 | +| debit interest | 借项利息 | +| debit items | 借项 | +| debit memorandum | 借项通知单 | +| debit note | 借项通知单 | +| debit side | 借方 | +| debt | 债务 | +| debt adjuster | 债务调整人 | +| debt adjustment | 债务调整 | +| debt and equity securities | 债务和产权证券 | +| debt capacity | 借债能力 | +| debt capital | 借入资本，债权资本 | +| debt ceiling | 债务限额 | +| debt collection | 收帐 | +| debt-collection agency | 收帐代理商 | +| debt collection firm | 债务催收事务所 | +| debt collection letter | 收帐信函 | +| debt collector | 收帐员，债务催收员 | +| debt coverage ratio | 债务偿还能力比率 | +| debt conversion | 债务转换，债务调换 | +| debt crisis | 债务危机 | +| debtee | 债权人 | +| debt factor | 债务系数，负债系数 | +| debt financing | 举债筹资 | +| debt instrument | 债务工具，债务票据 | +| debt lief | 债务免除 | +| debt limit | 债务限额 | +| debt management | 债务管理 | +| debt market | 债务市场 | +| debtor | 债务人 | +| debtor-creditor relationship | 借贷关系 | +| debtor in possession | 拥有资产所有权的债务人 | +| debtors | 应收帐款 | +| debtors ledger | 债务人分类帐，应收帐款分类帐 | +| debt payable | 应付债务 | +| debt-paying ability | 偿债能力 | +| debt ratio | 债务比率 | +| debt receivable | 应收债务 | +| debt rescheduling | 债务重新安排 | +| debt restructuring | 债务重订，债务调整 | +| debt security | 债务证券 | +| debt service | 债务清偿 | +| debt service cost | 债务清偿成本 | +| debt service fund | 债务清偿基金 | +| debt service ratio | 债务清偿比率 | +| debt structure | 债务结构 | +| debt swap | 债务掉换，债券掉期 | +| debt to equity ratio | 债务对产权比率 | +| debt to net worth ratio | 债务对资本净值比率 | +| debt to total assets ratio | 债务对资产总额比率 | +| decapitalization | 资本减缩 | +| deceit | 欺诈，舞弊 | +| decentralization | 分散权利，分权 | +| decentralized accounting | 分权制会计 | +| decentralized operation | 分散经营 | +| deceptive advertising | 虚伪广告 | +| decision | 决策 | +| decision accounting | 决策会计 | +| decision analysis | 决策分析 | +| decision chart | 决策图表 | +| decision function | 决策函数 | +| decision level | 决策阶层 | +| decision making | 制定决策 | +| decision-making method | 决策法 | +| decision making under certainty | 在确定情况下制定决策 | +| decision making under uncertainty | 在不确定情况下制定决策 | +| decision matrix | 决策矩阵 | +| decision model | 决策模型 | +| decision process | 决策程序 | +| decision rule | 决策规则 | +| decision software package | 决策软件组合程序 | +| decision support system | 决策支持系统 | +| decision system | 决策系统 | +| decision table | 决策表 | +| decision theory | 决策论 | +| decision tree | 决策树 | +| decision variable | 决策变数 | +| declarant | 申报人，保关人 | +| declaration | 宣告，公告；申报 | +| declaration date | 宣告日期 | +| declaration of bankruptcy | 破产公告 | +| declaration of solvency | 清偿公告 | +| declaration of trust | 信托公告 | +| declaration judgemen | 宣告判决 | +| declared capital | 设定股本 | +| declared dividend | 已公告股利 | +| declared value | 设定价值 | +| decline industry | 衰落产业 | +| decline stage | 衰落阶段 | +| decline-balance method | 余额递减折旧法 | +| declining marginal efficient | 资本的边际效率递减 | +| decoding | 译码。译解密码 | +| decommissioning cost | 撤散成本 | +| decomposition analysis | 分解分析 | +| deconglomeration | 企业分散 | +| decontrol | 解除管制 | +| decreasing charge | 递减费用 | +| decreasing charge method | 递减费用折旧法 | +| decreasing cost | 递减成本 | +| decreasing marginal cost | 递减边际成本 | +| decreasing return | 递减收益 | +| dedication | 捐献 | +| dedomicling | 迁离本国 | +| deductible clause | 扣除条款 | +| deductions | 扣减项目 | +| deductions from payroll | 工薪扣减项目 | +| deductions from taxable income | 应税收益扣减项目 | +| deductive method accounting theory | 演绎法会计理论 | +| deed | 契约，契据 | +| deed of arrangement | 债务清算契据 | +| deed of assignment | 资产转让契据 | +| deed of gift | 赠与契据 | +| deed of mortgage | 典契，抵押契据 | +| deed of priorities | 优先权契据 | +| deed of purchase | 买契 | +| deed of release | 抵押解除契据 | +| deed of sale | 卖契 | +| deed of settlement | 继承不动产契据 | +| deed of trust | 信托契据 | +| deed tax | 契税 | +| deep discount bonds | 大幅度折价债券 | +| deepening investment | 深度投资 | +| deep market | 交易兴旺市场 | +| de facto corporation | 未注册公司 | +| defalcation | 挪用，侵吞 | +| default | 违约，拖欠 | +| defaulter | 违约债务人 | +| default notice | 违约通知 | +| default risk | 拖欠风险，违约风险 | +| defeasance | 废止，废除 | +| defeasance clause | 废除条款 | +| defeat | 败诉 | +| defective accounts | 不合要求会计报表 | +| defective check | 不合要求支票 | +| defective goods | 残次商品，次货 | +| defendant | 被告人 | +| defended takeover bid | 防卫兼并出价 | +| defense contract audit agency | 国防合同审计局 | +| defensive asset | 防御性资产 | +| defensive asset interval | 防御性资产够用天数 | +| defensive investment | 防御性投资 | +| defensive portfolio | 防御性证券组合投资 | +| defensive project | 防御性投资项目 | +| defensive technology | 防御性技术 | +| deferral | 延期，递延 | +| deferral method | 递延法 | +| deferral account | 递延帐户 | +| deferred annuity | 递延年金 | +| deferred asset | 递延资产 | +| deferred compensation plan | 递延报酬计划 | +| deferred dividend | 递延股利 | +| deferred expense | 递延费用 | +| deferred income | 递延收益 | +| deferred income tax | 递延所得税 | +| deferred income tax liability | 递延所得税负债 | +| deferred items | 递延帐项 | +| deferred liability | 递延负债 | +| deferred ordinary share | 递延股利普通股 | +| deferred payment | 递延付款 | +| deferred profit sharing plan | 递延利润分享计划 | +| deferred revenue | 递延收入 | +| deferred tax | 递延税额 | +| deferred wages | 递延工资 | +| deficiency | 亏损，亏蚀，亏绌，税款亏交额 | +| deficiency appropriation | 弥补亏绌拨款 | +| deficiency letter | 补税通知书 | +| deficiency statement | 亏绌清算表 | +| deficit | 亏损，亏绌，赤字 | +| deficit account | 亏损帐户 | +| deficit budget | 赤字预算 | +| deficit company | 亏损公司，亏损企业 | +| deficit country | 逆差国家 | +| deficit financing | 赤字财政 | +| deficit statement | 亏绌清算表 | +| defined benefit plan | 限定受益额退休金计划 | +| defined contribution plan | 限定提存款退休金计划 | +| definite date | 固定日期 | +| definite price | 固定价格 | +| definitive certificate | 正式债券 | +| deflation | 通货紧缩 | +| deflation policy | 通货紧缩政策 | +| deflator | 综合物价折算指数 | +| defraud | 诈骗 | +| defraud tax | 偷税，漏税 | +| defunct company | 停业公司 | +| degearing | 降低财务传动作用 | +| degree of financial leverage | 财务杠杆程度，财务杠杆系数 | +| degree of leverage | 杠杆程度，杠杆系数 | +| degree of operating leverage | 营业杠杆程度，营业杠杆系数 | +| degree of risk | 风险程度，风险系数 | +| degree of total leverage | 总杠杆程度，总杠杆系数 | +| degressive tax | 递减累进税率 | +| de jure corporation | 已注册公司，依法成立的公司 | +| delayed charge | 过期支出，迟延支出 | +| delayed income | 过期收益，迟延收益 | +| del credere | 保付货款 | +| del credere agent | 保付货款代理商 | +| delegation of authority | 授权 | +| delinquency | 拖欠债务，拖欠税款 | +| delinquency charge | 拖欠罚款，拖欠罚金 | +| delinquency ratio | 拖欠比率 | +| delinquent accounts | 过期客帐 | +| delisted stock | 取消上市资格股票 | +| delisting | 取消上市资格 | +| delivery | 交货，交割 | +| delivery against cash | 凭现金交货 | +| delivery basis | 交货基准 | +| delivery date | 交货日期，交割日期 | +| delivery expense | 运输费用 | +| delivery lead time | 交货间隔期，订货间隔期 | +| delivery note | 交货单，发货单 | +| delivery order | 提货单 | +| delivery term | 交货条件 | +| deloitte touche | 德勤会计师事务所 | +| demand | 需求，请求兑现，即期 | +| demand analysis | 需求分析 | +| demand bill | 即期汇票 | +| demand curve | 需求曲线 | +| demand deposit | 活期存款 | +| demand draft | 即期汇票，票汇 | +| demand elasticity | 需求弹性 | +| demand loan | 活期贷款 | +| demand note | 即期票据 | +| demand orientation | 需求导向 | +| demand-pull inflation | 需求拉动型通货膨胀 | +| demerger | 企业分解 | +| demise | 不动产租让 | +| demurrage | 延滞费 | +| denationalization | 非国有化，民营化 | +| denomination | 票面金额 | +| denomination value | 票面价值 | +| denominator level | 除数水平 | +| denominator variance | 除数差异 | +| department | 部门，分部 | +| department accounting | 部门会计，分部会计 | +| departmental budget | 部门预算，分部预算 | +| departmental burden | 部门间接费用，分部间接费用 | +| departmental capital | 部门资本，分部资本 | +| departmental cost | 部门成本，分部成本 | +| departmental income statement | 部门损益表，分部损益表 | +| departmentalization | 分部管理体制 | +| departmental overhead | 部门间接费用，分部间接费用 | +| departmental profit | 部门利润，分部利润 | +| departmental rate | 部门间接费用分配率，分部间接费用分配率 | +| departmental revenue | 部门收入，分部收入 | +| department manager | 部门经理 | +| department of treasure | 财政部 | +| dependency exemption | 扶养费税额减免 | +| dependent | 受扶养者 | +| dependent contract | 附属合同 | +| dependent variable | 因变量 | +| depleted cost | 耗余成本 | +| depletion | 折耗，耗减 | +| depletion accounting | 折耗会计 | +| depletion allowance | 折耗备抵 | +| depletion expense | 折耗费 | +| depletion rate | 折耗率 | +| depletion asset | 折耗性资产 | +| deposit | 存款，定金，保证金 | +| deposit account | 储蓄存款帐户 | +| deposit certificate | 定期存单 | +| deposit insurance | 存款保险 | +| deposit in transit | 在途存款 | +| deposit loan | 信贷存款 | +| depositor | 存款人，存款户 | +| depository | 保管机构，存储机构 | +| depository financial institution | 存放款金融机构 | +| depository receipt | 证券托存收据，证券存款单 | +| deposit premium | 预付保险费 | +| deposit rate | 存款利率 | +| deposit receipt | 存款收据，存款单 | +| depreciable asset | 应计折旧资产 | +| depreciable cost | 应计折旧成本 | +| depreciable life | 应计折旧年限 | +| depreciated cost | 折余成本 | +| depreciated currency | 贬值通货，贬值货币 | +| depreciated value | 折余价值 | +| depreciation | 折旧，贬值 | +| depreciation accounting | 折旧会计 | +| depreciation adequacy | 足额折旧，折旧足额程度 | +| depreciation adjustment | 折旧调整 | +| depreciation allowance | 折旧备抵 | +| depreciation base | 折旧基价 | +| depreciation committee | 折旧委员会 | +| depreciation expense | 折旧费 | +| depreciation fund | 折旧基金 | +| depreciation method | 折旧计算方法，折旧法 | +| depreciation of currency | 货币贬值 | +| depreciation period | 折旧期 | +| depreciation policy | 折旧政策 | +| depreciation provision | 折旧备抵 | +| depreciation rate | 折旧率 | +| depreciation ratio | 折旧比率 | +| depreciation recapture | 折旧回抵，折旧重新计税 | +| depreciation unit | 折旧单位 | +| depression | 萧条 | +| depth testing | 深入抽查 | +| derating | 地方税减免 | +| deregulation | 解除管制 | +| derivative evidence | 派生证据 | +| derivative instrument | 派生金融工具，派生票据 | +| derivative lease | 派生租赁 | +| description | 项别，摘要 | +| description accounting theory | 描述性会计理论 | +| deseasonalization | 消除季节性因素 | +| designated bank | 指定银行，代理银行 | +| designated currency | 指定货币 | +| designated investment exchange | 指定投资交易所 | +| designated project | 指定项目 | +| designated securities | 指定证券 | +| design cost | 设计成本 | +| designed capacity | 设计能力 | +| desired investment | 预定投资 | +| desired profit | 预期利润 | +| desk audit | 案面审计，案卷审计 | +| desk research | 案面研究，案卷研究 | +| desktop computer | 台式电子计算机 | +| desktop evaluation | 台面评价 | +| desktop publishing | 台式打印，台式出版 | +| dispatch money | 速遣费 | +| detachable stock warrant | 可分割购股证 | +| detailed audit | 详细审计 | +| detailed budget | 明细预算 | +| detailed examination | 详细检查 | +| detail file | 明细文件，明细档案 | +| detail ledger | 明细分类帐 | +| detail risk | 风险抽查 | +| detection of fraud | 舞弊检查 | +| deterioration | 耗损 | +| determination | 裁定，决定 | +| deterministic | 确定性 | +| detinue | 非法扣留，非法占有 | +| devaluation | 贬值 | +| developed country | 经济发达国家 | +| developing country | 发展中国家 | +| development | 发展，开发 | +| development bank | 开发银行 | +| development cost | 开发成本，开发费用 | +| development finance companies | 开发金融公司 | +| development loan | 开发贷款 | +| development stage enterprise | 开创阶段企业 | +| devise | 不动产遗赠 | +| devisee | 不动产受赠人 | +| devisor | 不动产遗赠人 | +| difference | 差额，差异 | +| difference estimation | 差异推算法 | +| differential analysis | 差异分析法 | +| differential cost | 差异成本 | +| differential income | 差异收益 | +| differential pay | 差别工资 | +| differential prices | 差别价格 | +| differential rent | 差别地租 | +| differential sampling | 差别抽样 | +| differential tariff | 差别关税 | +| diffused shifting | 分散转嫁 | +| digital | 数字的，数字化的 | +| digital cash | 数字化现金 | +| digital communication | 数字化通信 | +| digital economy | 数字化经济 | +| digital cash | 数字化现金 | +| digital communication | 数字化通信 | +| digital economy | 数字化经济 | +| digital market | 数字化市场 | +| diluted earnings per share | 稀释的每股收益 | +| dilution of equity | 产权消弱，产权稀释 | +| dilution securities | 稀释性证券 | +| dilution assets | 递耗资产 | +| diminishing balance method | 余额递减折旧法 | +| diminishing benefit | 效益递减 | +| diminishing productivity | 生产率递减 | +| diminishing returns | 报酬递减，收益递减 | +| diminishing utility | 效用递减 | +| diner’s card | 大来信用卡 | +| direct access | 直接存取 | +| direct access storage | 直接存取存储器 | +| direct allocation method | 直接分配法，直接分摊法 | +| direct arbitrage | 直接套汇，直接套利 | +| direct benefit | 直接效益 | +| direct bill | 直接汇票 | +| direct bill of lading | 直达提货单 | +| direct charge | 直接费用 | +| direct control | 直接管制 | +| direct cost | 直接差别 | +| direct costing | 直接差别计算方法 | +| direct damage | 直接损失 | +| direct debit | 直接借记银行存款帐户，直接付帐 | +| direct debt | 直接债务 | +| direct department | 直接部门 | +| direct distribution | 直接分配，直接分摊 | +| direct endorsement | 直接背书 | +| direct evidence | 直接证据 | +| direct exchange | 直接汇兑 | +| direct expense | 直接费用 | +| direct financing | 直接筹资 | +| direct financing lease | 直接融资性租赁 | +| direct investment | 直接投资 | +| direction of testing | 抽查的方向 | +| directives | 指令，会计指令 | +| direct labor | 直接人工 | +| direct labor budget | 直接人工预算 | +| direct labor cost | 直接人工成本 | +| direct labor cost method | 直接人工成本法 | +| direct labor cost variance | 直接人工成本差异 | +| direct letter of credit | 直接信用证 | +| direct liability | 直接负债 | +| direct material | 直接材料 | +| direct material budget | 直接材料预算 | +| direct material cost | 直接材料成本 | +| direct material cost variance | 直接材料成本差异 | +| director | 董事；主任 | +| directorate | 公司董事会 | +| directors’ duties | 董事职责 | +| directors’ interest | 董事权益 | +| directors’ liability | 董事法律责任 | +| directors’ remuneration | 董事报酬 | +| directors’ report | 董事报告 | +| direct overhead | 直接间接费用 | +| direct placement | 直接售股，直接摊销证券 | +| direct quotation | 直接报价，直接比价 | +| direct rate | 直接汇率 | +| direct reduction mortgage | 直接递减抵押 | +| direct shipment | 直达货运 | +| direct tax | 直接税 | +| direct test of account balance | 帐户余额的直接抽查 | +| direct write-off method | 直接注销法 | +| dirty float | 不纯浮动，干预浮动 | +| disability benefit | 伤残抚恤金 | +| disability insurance | 工伤事故保险 | +| disaggregated cost | 分解成本 | +| disallowance | 剔除，不准列支 | +| disallowed expense | 不准列支的费用 | +| disbursement | 支付 | +| disbursement voucher | 付款凭单 | +| disbursing officer | 出纳主管，出纳主任 | +| discharge | 清偿，解除债务；解雇 | +| discharge bankrupt | 解除债务破产者 | +| discharged bill | 付讫汇票 | +| discharge of contract | 终止合同 | +| discharge of debt | 清偿债务 | +| discharge of tax obligation | 免除纳税义务 | +| discharge expense | 卸货费用 | +| disclaimer | 拒绝接受责任；拒绝表示意见 | +| disclaimer of opinion | 拒绝表示意见书 | +| disclosure | 披露 | +| disclosure principle | 披露原则 | +| discomfort index | 不安定指数，苦难指数 | +| discontinued operation | 停止经营 | +| discount | 贴现，贴现息；折扣，折价；折现 | +| discount bank | 贴现银行 | +| discount broker | 贴现经纪人 | +| discount earned | 折扣收入 | +| discount accounts receivable | 已贴现应收帐款 | +| discounted bill | 已贴现汇票 | +| discounted cash flow method | 折现现金流量法 | +| discounted present value | 折现现值 | +| discounted payback period | 折现回收期法 | +| discounted rate of return | 折现收益率 | +| discounted value | 折现值 | +| discounted factor | 折现系数 | +| discount granted | 给予折扣 | +| discount house | 折扣商店；贴现公司； | +| discounting | 贴现计算；现值计算 | +| discount loan | 贴现贷款 | +| discount lost | 折扣失效 | +| discount market | 贴现市场 | +| discount on bonds payable | 应付债券折价 | +| discount on stock | 股票折价 | +| discount period | 贴现期 | +| discount policy | 贴现政策 | +| discount preference | 折现偏好 | +| discount rate | 贴现率；折现率 | +| discount securities | 贴现证券 | +| discovery sampling | 发现抽样法 | +| discovery surplus | 发现盈余 | +| discovery value | 发现价值 | +| discovery value accounting | 发现价值会计 | +| discrepancy | 重要差异 | +| discrete variable | 离散变量 | +| discretionary cost | 任意性成本 | +| discretionary funds | 任意性资金 | +| discretionary trust | 任意性信托，全权信托 | +| discriminant analysis | 判别分析 | +| discrimination | 歧视 | +| discriminatory pricing | 差别定价 | +| discriminatory tariff | 差别关税，歧视关税 | +| diseconomy of scale | 规模不经济 | +| dishonor | 拒付 | +| dishonored bill | 拒付汇票 | +| dishonored check | 拒付支票 | +| disintermediation | 消弱金融中介机构 | +| disinflation policy | 反通货膨胀政策 | +| disinvestment | 负投资，减资 | +| disk | 磁盘 | +| disk drive | 磁盘驱动器 | +| disk file | 磁盘文件，磁盘档案 | +| dismissal pay | 解雇费 | +| dispatch note | 发货通知 | +| dispersion | 离差，离中趋势 | +| dispersion of return | 收益的离差 | +| disposable income | 可支配收益 | +| disposal | 清理，变卖 | +| disposal account | 固定资产变卖帐户 | +| disposal of a business segment | 变卖企业分部 | +| disposal of fixed asset | 变卖固定资产 | +| disposal sale | 变卖销售 | +| disposal value | 变卖价值 | +| disposition | 支配，分配；变卖，转让 | +| disposition of net income | 净收益分配表 | +| dispossession | 征用 | +| disseisin | 非法侵占不动产 | +| dissenting creditor | 持不同意见债权人 | +| dissolution | 解散；解除 | +| dissolution of company | 公司解散 | +| dissolution of partnership | 解除合伙关系 | +| distort | 歪曲，失实 | +| distrain | 财产扣押 | +| distrainee | 财产被扣押人 | +| distrainor | 财产扣押人 | +| distress | 扣押财务；廉价 | +| distress borrowing | 忍痛举债 | +| distress price | 处理价，削价 | +| distress selling | 廉价销售 | +| distributable income | 可分配收益 | +| distributed computer network | 分布式电子计算机互联网 | +| distributed data processing | 分部式数据处理 | +| distributed income | 已分配收益 | +| distribution | 分配；销售 | +| distribution center | 销售中心 | +| distribution channel | 销售渠道 | +| distribution expense | 销售费用 | +| distribution in kind | 实物分配 | +| distribution of income | 收益分配 | +| distribution of overhead cost | 间接费用的分配 | +| distribution of tax burden | 税负分配 | +| distribution of wealth | 财富分配 | +| distribution rate | 分配率，分摊率 | +| distributor | 经销商 | +| distributor discount | 批发折扣 | +| district auditor | 地区审计师 | +| district manager | 地区经理 | +| diversifiable risk | 可分散风险 | +| diversification | 多种经营，分散经营 | +| diversification of risk | 分散风险 | +| diversified company | 多种经营公司 | +| diversified investment company | 分散风险投资公司 | +| divestiture | 剥离股权 | +| divestment | 负投资 | +| divided interest | 分割权益 | +| dividend | 股息，股利 | +| dividend account | 股利帐户 | +| dividend check | 股利支票 | +| dividend control | 股利控制 | +| dividend cover | 股利保证倍数 | +| dividend decision | 股利决策 | +| dividend declaration | 股利公告 | +| dividend equalization reserve | 股利均衡准备金 | +| dividend exclusion | 股利免税 | +| dividend fund | 股利基金 | +| dividend income | 股利收益 | +| dividend in kind | 实物股利 | +| dividend limitation | 股利限制 | +| dividend mandate | 股利委托书 | +| dividend payout ratio | 股利支付率 | +| dividend policy | 股利政策 | +| dividend price ratio | 股利对股票价格比率 | +| dividend ratio | 股利率 | +| dividend reinvestment plan | 股利再投资计划 | +| dividend restraint | 股利限制 | +| dividends in arrears | 拖欠股利 | +| dividends payable | 应付股利 | +| dividends per share | 每股股利 | +| dividend theory | 股利理论 | +| dividend warrant | 股利支付凭单 | +| dividend yield | 股利率 | +| division | 业务部，分部 | +| divisional accounting | 分部会计 | +| divisional contribution margin income statement | 分部贡献毛利损益表 | +| divisionalization | 分部管理体制 | +| divisional performance evaluation | 分部业绩评价 | +| divisive reorganization | 分离改组 | +| dock dues | 码头捐，码头费 | +| dock warrant | 码头栈单 | +| document | 单据，凭证；文件 | +| documentary bill | 跟单汇票 | +| documentary draft | 跟单汇票 | +| documentary letter of credit | 跟单信用证 | +| documentation | 文件汇编 | +| document flowchart | 凭证流程图 | +| document of title | 所有权凭证 | +| documents against acceptance | 凭单承兑 | +| documents against payment | 付款交单 | +| dollar accountability | 货币收支会计责任 | +| dollar accounting | 元位会计 | +| dollar asset | 货币资产 | +| dollar averaging | 均等金额证券投资 | +| dollar bloc | 美元集团 | +| dollar bond | 美元债券 | +| dollar certificate of deposit | 美元存单 | +| dollar control | 金额控制 | +| dollar sign rules | 美元符号规则 | +| dollar standard | 元本位 | +| dollar stock | 美元股票 | +| dollar transaction | 美元业务 | +| dollar-value LIFO | 金额数值后进先出法 | +| domestic agency | 本国代理商 | +| domestic bill | 国内汇票 | +| domestic bond | 国内债券 | +| domestic corporation | 本国公司 | +| domestic credit expansion indicator | 国内信用膨胀指标 | +| domestic currency | 本国通货，本国货币 | +| domestic debt | 国内债务，内债 | +| domestic exchange | 国内汇兑 | +| domestic international sales corporation | 国内国际销售公司，外销公司 | +| domestic letter of credit | 国内信用证 | +| domestic loan | 国内贷款 | +| domestic taxes | 国内税收 | +| domicile | 永久性居住地址；汇票付款地址 | +| dominant company | 统治性公司 | +| donated asset | 捐赠资产 | +| donated capital | 捐赠资本 | +| donated stock | 捐赠股份 | +| donee | 受赠人 | +| donor | 捐赠人 | +| dormant account | 静止帐户 | +| dormant company | 静止公司 | +| dormant partners | 隐名合伙人 | +| double-declining-balance method | 双倍余额递减折旧法 | +| double digit inflation | 两位数通货膨胀 | +| double distribution method | 双重分配法 | +| double endorsement | 双重背书 | +| double entry | 复式分录，复式记帐 | +| double-entry bookkeeping | 复式薄记 | +| double income tax relief | 免除双重所得税 | +| double indemnity clause | 双倍赔偿条款 | +| double leverage | 双重杠杆作用 | +| double liability | 双重责任 | +| double-name paper | 双名票据 | +| double option | 双重期权 | +| double tariff system | 双重税率制 | +| double taxation | 双重征税；重复征税 | +| double taxation relief | 免除重复征税 | +| doubtful account | 可疑帐款 | +| doubtful asset | 可疑资产 | +| doubtful debt | 可疑债务 | +| DOW Jones averages | 道琼斯股票价格指数 | +| DOW Jones composite averages | 道琼斯股票价格综合指数 | +| DOW Jones industrials average | 道琼斯工业股票价格指数 | +| DOW Jones News Service | 道琼斯新闻服务社 | +| down payment | 分期付款定金，首期付款 | +| downsizing | 缩减营业规模 | +| down time pay | 停工工资 | +| downturn | 市况逆转 | +| Dow theory | 道琼斯理论，道氏理论 | +| draft | 银行汇票；汇票；草案 | +| drafted budget | 预算草案 | +| dragon bond | 龙头债券 | +| dragon markets | 龙头市场 | +| drawback | 退税，退款 | +| drawee | 受票人，付款人 | +| drawer | 出票人 | +| drawing account | 提款帐户 | +| drawing rights | 提款权 | +| drawings | 提款 | +| dry-hole accounting | 干井会计 | +| dual control | 双重控制 | +| dual currency bond | 双重货币债券 | +| dual currency records | 双重货币记录 | +| dual exchange rate | 双重汇率 | +| dual presentation | 双重反映 | +| dual pricing | 双重定价 | +| dual purpose test | 双重目的抽查 | +| dual purpose trust | 双重目的信托 | +| dual taxation | 复税制度 | +| due | 到期的，应付的；正当的，合法的 | +| due bill | 借据 | +| due course | 正当行为 | +| due from other funds | 应收其他基金款 | +| due process of law | 正当法律程序 | +| due professional care | 尽心履行专业职责 | +| dues | 会费，税捐 | +| due to other fund | 应付其他基金款 | +| dummy company | 虚设公司，挂名公司 | +| dummy director | 虚设董事，挂名董事 | +| dummy owner | 挂名业主 | +| dummy records | 虚拟记录 | +| dummy tenderin | 虚设投标 | +| dummy variable | 虚变量 | +| dumping | 倾销 | +| dumping margin | 倾销差价 | +| duplicate | 副本，抄件 | +| duplicating method | 复印法 | +| Du Pont analysis | 杜帮分析法 | +| durable year | 耐用年限 | +| duration of insurance | 保险有效期 | +| Dutch auction | 荷兰式拍卖 | +| dutiable goods | 应税货物 | +| dutiable value | 计税价值 | +| duty | 关税；税收 | +| duty drawback | 关税退税 | +| duty free | 免税 | +| duty free goods | 免税货物 | +| duty paid value | 完税价值 | +| dynamic analysis | 动态分析 | +| dynamic budget | 动态预算 | +| dynamic equilibrium | 动态平衡，动态均衡 | +| dynamic programming | 动态规划 | +| dynamic ratio | 动态比率 | +| dynamic statement | 动态报表 | +| dynamic structure | 动态结构 | +| Electronic accountant | 电子会计师 | +| earnings per share of common stock | 普通股每股收益率 | +| equity ratio | 产权比率 | +| earnings per share | 每股收益 | +| EAA objectives | 欧洲会计学会目标 | +| EAA membership | 欧洲会计学会会员资格 | +| EAA website | 欧洲会计学会网站 | +| E-accounting | 电子会计 | +| early income | 早期收益 | +| earmark | 指定用途，专款专用 | +| earmarked loan | 专用贷款 | +| earned capital | 已赚资本 | +| earned income | 劳动所得，劳动收入 | +| earned income credit | 劳动收入税收减免 | +| earnest | 订金，保证金 | +| earning assets | 收益性资产 | +| earnest money | 订金，保证金 | +| earning cycle | 收益循环，收益周期 | +| earning power | 收益能力，盈利能力 | +| earnings | 劳动所得，劳动收入；盈余，收益；留存收益，留存盈余 | +| earnings after tax | 税后收益 | +| earnings before interest and tax | 利息和税款支付前收益 | +| earnings coverage ratio | 收益偿债能力比率 | +| earnings dilution | 收益稀释 | +| earnings-dividend ratio | 收益股利比率 | +| earnings management | 收益管理 | +| earnings manipulation | 操纵收益 | +| earnings per share | 每股收益 | +| earnings per share maximization | 每股收益最大化 | +| earnings-price ratio | 收益价格比率 | +| earnings quality | 收益质量 | +| earnings rate | 收益率 | +| earnings retained | 留存收益 | +| earnings statement | 收益表,损益表 | +| earnings target | 收益目标 | +| earnings variability | 收益变动性 | +| earnings yield | 收益率 | +| easy money | 低息资金 | +| easy price | 低廉价格 | +| easy term | 宽松信贷条件 | +| EBIT-EPS chart | 财务杠杆作用图表 | +| E-business | 电子商务 | +| ECGD policy | 出口信用担保局保险单 | +| ecological accounting | 生态会计 | +| E-commerce | 电子商业 | +| econometric forecasting | 经济计量预测 | +| econometric model | 计量经济模型 | +| econometrics | 计量经济学 | +| economic activity | 经济活动 | +| economic analysis | 经济分析 | +| economic and social council | 经济和社会理事会 | +| economic appraisal | 经济评价 | +| economic barometers | 经济晴雨表 | +| economic batch quantity | 经济批量 | +| economic benefit | 经济效益 | +| economic community | 经济共同体 | +| economic consequences of accounting | 会计的经济影响 | +| economic cost | 经济成本 | +| economic crime | 经济犯罪 | +| economic decision | 经济决策 | +| economic depreciation | 经济折旧 | +| economic efficiency | 经济效率 | +| economic entity | 经济主体，经济实体 | +| economic environment | 经济环境 | +| economic exposure | 经济风险暴露 | +| economic forecast | 经济预测 | +| economic growth | 经济增长 | +| economic growth rate | 经济增涨率 | +| economic income | 经济收益 | +| economic indicator | 经济指标 | +| economic interest | 经济权益 | +| economic law | 经济规律 | +| economic life | 经济年限 | +| economic model | 经济模型，经济模式 | +| economic order quantity | 经济订货量 | +| economic principle | 经济原则 | +| Economic Recovery Tax Act | 经济复苏税法 | +| economic resource | 经济资源 | +| economic risk | 经济风险 | +| economics | 经济学 | +| economic sanctions | 经济制裁 | +| economic stability | 经济稳定性 | +| economic value | 经济价值 | +| economize | 节俭，节约 | +| economy | 经济 | +| economy and efficiency audit | 经济和效率审计 | +| economy of high wage | 高工资的经济性 | +| economy of scale | 规模经济 | +| EDGAR Online | 证券交易管理委员会联网数据库 | +| EDP accounting | 电子数据处理会计 | +| EDP audit | 电子数据处理会计 | +| educational expense | 教育费用 | +| educational for accounting | 会计教育 | +| effective annual rate | 实际年利率 | +| effective cost of debt | 实际债务成本，实际债务成本率 | +| effective date | 有效日期 | +| effective demand | 有效需求 | +| Real Exchange Rate | 实际汇率 | +| Real interest method | 实际利息法 | +| Real interest rate | 实际利率 | +| effective internal control | 有效内部控制 | +| effectiveness | 效果 | +| effective rate of return | 实际收益率 | +| effective sales | 实际销售额 | +| effective tax rate | 实际税率 | +| effective yield | 实际收益率 | +| efficiency | 效率 | +| efficiency audit | 效率审计 | +| efficiency ratios | 效率比率 | +| efficiency variance | 效率差异 | +| efficient budget decision | 有效预算决策 | +| efficient capital markets hypothesis | 有效资本市场假设 | +| efficient frontier | 有效边界 | +| efficient investment | 有效投资 | +| efficient portfolio | 有效证券组合投资 | +| effluent charge | 污水费 | +| E-file | 电子会计档案，电子纳税申报表 | +| Eighth Directive | 第8号令 | +| 8-k | 报表，意外重大事项报表 | +| eighty-twenty rule 80-20 | %规则 | +| ejectment | 不动产诉讼 | +| elasticity | 弹性 | +| elasticity of demand | 需求弹性 | +| elasticity of supply | 供应弹性 | +| electronic accountant | 电子会计师 | +| electronic accounting | 电子会计 | +| electronic banking | 电子银行业务 | +| electronic book | 电子书籍 | +| electronic business | 电子业务，电子商务 | +| electronic cash register | 现金出纳机 | +| electronic check | 电子支票 | +| electronic commerce | 电子商业 | +| electronic data interchange | 电子数据交换 | +| electronic data processing | 电子数据处理 | +| electronic data processing accounting | 电子数据处理会计 | +| electronic data processing auditing | 电子数据处理审计 | +| electronic exchange | 电子交易，电子证券交易 | +| electronic federal tax payment system | 联邦税收电子支付系统 | +| electronic financial calculator | 电子财务计算器 | +| electronic funds transfer | 电子资金转帐 | +| Electronic Funds Transfer Act | 电子资金转帐法案 | +| electronic information industry | 电子信息产业 | +| electronic journal | 电子期刊 | +| electronic library | 电子图书馆 | +| electronic mail | 电子邮件 | +| electronic mail address | 电子邮件地址 | +| electronic money | 电子货币 | +| electronic office | 电子办公室 | +| electronic point of sale | 电子售货商店 | +| electronic signature | 电子签名 | +| electronic spreadsheet | 电子棋盘式计算表，电子棋盘表 | +| electronic tax filing | 电子纳税表填制 | +| electronic transfer | 电子汇兑，电子汇款 | +| electronic typewriter | 电子打印机 | +| elements of cost | 成本要素 | +| elements of financial statement | 财务报表要素，会计报表要素 | +| elements of production | 生产要素 | +| E-library | 电子图书馆 | +| eligible paper | 合格票据 | +| eligible reserve | 合格标准金 | +| elimination | 抵消，冲销 | +| elimination entry | 抵消分录 | +| elimination ledger | 抵消分类帐 | +| E-mail | 电子邮件 | +| embezzlement | 侵吞，盗用 | +| embezzler | 侵吞者，盗用者 | +| emergency fund | 应急基金 | +| emergency reserve | 应急准备金 | +| Emerging issues task force | 紧急会计问题工作组 | +| eminent domain | 征用权 | +| emoluments | 报酬，酬金 | +| employee benefit | 职工福利金 | +| employee benefit fund | 职工复利基金 | +| employee bonus | 职工奖金 | +| employee buyout | 职工收购股权 | +| employee fraud | 职工舞弊 | +| employee participation | 职工参与管理 | +| employee pension | 职工退休金基金 | +| employee report | 职工报告 | +| Employee Retirement Income Security Act | 退休职工收入保障法 | +| employee stock option | 职工收购股权 | +| employee stock ownership plan | 职工入股计划 | +| employer’s liability insurance | 雇主责任保险，职工伤害保险 | +| employment report | 雇佣报告 | +| employment subsidy | 就业补助金 | +| employment taxes | 雇佣税 | +| encoding | 编码，编写密码 | +| encumbrance | 保留支出数，约定付款，承付款项，不动产留置权 | +| ending balance | 期末余额 | +| ending inventory | 期末存货 | +| end money | 完工准备金 | +| end of month | 月终，月末 | +| end of period | 期末，期终 | +| end-of-period adjusting entry | 期末调整分录 | +| end of year | 年末 | +| end-of-period cutoff | 期末截帐 | +| endogenous variable | 内生变量 | +| endorsed bill | 已背书票据 | +| endorsee | 受让人，受背书人 | +| endorsement | 背书 | +| endorser | 转让人，背书人 | +| endowment | 受赠 | +| endowment fund | 捐赠基金，留本基金 | +| endowment insurance | 储蓄人寿保险 | +| endowment mortgage | 储蓄保险单抵押 | +| end position | 合同期末财务地位 | +| end product | 最终产品，产成品 | +| energy audit | 能源审计 | +| energy conservation | 能源保护 | +| energy cost | 能源成本 | +| energy tax | 能源税，能源使用税 | +| enforced insurance | 强制保险 | +| enforced liquidation | 强制性清算 | +| engagement letter | 审计聘函 | +| engineered capacity | 技术生产能力 | +| engineered cost | 技术成本 | +| enquiry | 查询 | +| enquiry agent | 征询机构 | +| enrolled agent | 注册税务代理人 | +| Enron Crisis | 安然危机 | +| enterprise | 企业 | +| enterprise accounting | 企业会计 | +| enterprise fund | 企业基金 | +| enterprise investment scheme | 企业投资计划 | +| enterpriser | 企业家 | +| enterprise standard industrial classification | 企业标准产业分类 | +| enterprise tax | 企业税 | +| enterprise theory | 企业论 | +| enterprise value | 企业价值 | +| enterprise zone | 企业开发区 | +| entertainment account | 交际费帐户 | +| entertainment expense | 交际费，招待费 | +| entertainment tax | 筵席税，娱乐税 | +| entitlement | 赋予权利 | +| entity | 主体，个体 | +| entity theory | 会计个体论，会计主体论 | +| entrepreneur | 企业家 | +| entrepreneur ability | 企业家能力 | +| entrust | 委托，信任 | +| entry | 分录，入帐 | +| entry clerk | 记帐员 | +| entry value | 入帐价值，买入价值 | +| environmental accounting | 环境会计 | +| Environmental Accounting Project | 环境会计计划 | +| environmental audit | 环境审计 | +| environmental auditor | 环境审计师 | +| environmental impact analysis | 环境影响分析 | +| environmental impact statement | 环境影响报表 | +| environmental managerial accounting | 环境管理会计 | +| environmental postulates | 环境假设 | +| EPS/price ratio | 每股收益÷价格比率 | +| equal installment system | 等额分期付款制 | +| equalizing dividend | 均匀股利 | +| equation method | 等式法 | +| equilibrium | 平衡，均衡 | +| equilibrium price | 均衡价格 | +| equilibrium rate of interst | 均衡利率 | +| equipment | 设备 | +| equipment financing | 设备筹资 | +| equipment investment | 设备投资 | +| equipment leasing | 设备租赁 | +| equipment records | 设备记录 | +| equipment replacement | 设备更新 | +| equipment trust | 设备信托 | +| equipment-trust bond | 设备信托债券 | +| equitable | 公平的，合理的；衡平法的 | +| equitable asset | 衡平法资产 | +| equitable obligation | 衡平法债务 | +| equity | 产权，业主产权，衡平法 | +| equity account | 产权帐户 | +| equity accounting | 产权会计 | +| equity capital | 产权资本 | +| equity capital to long-term debt ratio | 产权资本对长期债务比率 | +| equity capital to total debt ratio | 产权资本对债务总额比率 | +| equity capital turnover | 产权资本周转率 | +| equity cushion | 产权资本缓冲作用 | +| equity dilution | 产权削减，产权稀释 | +| equity financing | 产权筹资 | +| equity gearing | 产权转动作用 | +| equity income | 产权收益 | +| equity joint-venture | 产权式联合经营，合资经营 | +| equity method | 产权法 | +| equity of redemption | 赎回产权 | +| equity ratio | 产权比率 | +| equity receiver | 产权接管人，清算财产管理人 | +| equity security | 产权证券 | +| equity share | 产权股 | +| equity share capital | 产权股资本 | +| equity theory | 产权理论 | +| equity transaction | 产权业务 | +| equity turnover | 产权周转率 | +| equivalent cash | 约当现金 | +| equivalent exchange | 等价交换 | +| equivalent unit | 约当产量 | +| erase | 擦除 | +| Ernst young | 安永会计师事务所 | +| error | 误差，差错 | +| error of omission | 漏帐差错 | +| error of original entry | 原始分录差错 | +| error of posting | 过帐差错 | +| error of principle | 原则差错 | +| error of sampling | 抽样误差 | +| errors and omission excepted | 如有错漏，有权更正 | +| error term | 误差项 | +| escalation of commitment | 自动调增承付款项 | +| escalation price | 自动调赠价格 | +| escalator clause | 自动调增条款 | +| escapable cost | 可避免成本 | +| escape clause | 卸责条款，免责条款 | +| escrow | 代管契据，代管财产 | +| escrow account | 代管帐户 | +| escrowee | 代管财产受托人 | +| estate | 财产，房地产；遗产 | +| estate accounting | 遗产会计 | +| estate agent | 不动产经纪人 | +| estate corpus | 遗产本金 | +| estate income | 遗产收益 | +| estate tax | 遗产税 | +| estimate | 估算，测算；概算 | +| estimated cost | 估算成本 | +| estimated liabilities | 估计负债 | +| estimated realizable value | 估计变现价值 | +| estimated revenue | 估计营业收入 | +| estimated salvage value | 估计残值 | +| estimated tax | 估计税额 | +| estimated useful life | 估计使用年限 | +| estimation sampling | 推算抽样法 | +| estimator | 估价员，估价师 | +| estoppel certificate | 不许反悔证明书 | +| ethical decision | 道德决策 | +| ethical investment | 道德投资 | +| ethical training | 道德培训 | +| ethics line | 道德热线 | +| euro | 欧元 | +| eurobond | 欧洲债券，欧元债券 | +| eurocheque | 欧洲支票，欧元支票 | +| eurodollar | 欧洲美元 | +| Eurodollar loan | 欧洲美元贷款 | +| euromarket | 欧洲市场 | +| European Accounting Directives | 欧洲会计指令 | +| European Auditing Research Network | 欧洲审计研究互联网 | +| European Bank for Reconstruction and Development | 欧洲复兴开发银行 | +| European Central Bank | 欧洲中央银行 | +| European depositary receipt | 欧洲证券存单 | +| European Economic Community | 欧洲经济共同体 | +| European finance and accounting association | 欧洲财会协会 | +| European option | 欧式期权 | +| European Options Exchange | 欧洲期权交易所 | +| European Union | 欧洲联盟，欧盟 | +| European Union accounting regulation | 欧洲联盟会计规章 | +| Eurosterling | 欧洲英镑 | +| evaluation of asset | 资产估价 | +| evaluation of internal control | 内部控制评价 | +| evasion of taxation | 逃税 | +| even account | 两平帐户 | +| even | 事项，节点 | +| evergreen loan | 长久有效贷款 | +| evergreen clause | 长久有效条款 | +| evidence | 证据 | +| evidential document | 证明单据，书面证明 | +| exact interest | 实计利息 | +| exact value | 精确值 | +| ex-all | 除全部权利 | +| examination | 审查，检查；职称考试 | +| examination scope | 检查范围 | +| ex-ante | 事前 | +| ex-bonus | 不附红利股票 | +| except for audit report | 除外审计报告 | +| exceptional item | 例外项目 | +| exception clause | 例外条款 | +| exception principle | 例外原则 | +| exception report | 例外报表 | +| excess | 超额，超出额 | +| excess burden | 超额负担，超额税负 | +| excess capacity | 超额生产能力 | +| excess cash | 超额现金 | +| excess depreciation | 超额折旧 | +| excess earning accumulation tax | 超额收益累积税 | +| excess liquidity | 超额流动性 | +| excess material requisitions | 超额领料单 | +| excess of cost over net assets acquired | 盘购价高于资产净值 | +| excess of net assets acquired over cost | 资产净值高于盘购价 | +| excess present value | 超现值 | +| excess present value index | 超现值指数 | +| excess profit tax | 超额利润税 | +| excess salary | 超额薪金 | +| excess shares | 剩余股票 | +| exchange | 交易，兑换，汇兑，交易所 | +| exchangeability | 可交换性 | +| exchange arbitrage | 套汇 | +| exchange broker | 外汇经纪人 | +| exchange contract | 远期外汇合同，期汇合同 | +| exchange dealer | 外汇经销商 | +| exchange depreciation | 汇率下降 | +| exchange exposure | 外汇风险暴露程度 | +| exchange gain and loss | 汇兑损益 | +| exchange management | 外汇管理 | +| exchange of contract | 交换合同 | +| exchange of stock | 每股交换 | +| exchange position | 外汇状况，外汇头寸 | +| exchange proviso clause | 外汇保值条款 | +| exchange quota | 外汇配额，外汇限额 | +| exchange rate | 汇率，外汇汇率 | +| exchange rate classification | 外汇汇率类型 | +| exchange rate quotation | 外汇牌价 | +| exchange risk | 外汇风险，汇兑风险 | +| exchange settlement | 外汇结算，结汇 | +| exchequer | 国库，财政部 | +| exchequer bill | 短期国库券 | +| exchequer bond | 长期国库券 | +| excise licence | 执照税 | +| exciseman | 税务官员 | +| excise tax | 货物税，消费税 | +| exclusionary clause | 除外责任条款 | +| exclusionary subsidiary | 不计列合并报表子公司 | +| exclusionary agency | 独家代理 | +| exclusive licence | 独家专利权 | +| ex-coupon | 不附息票 | +| ex-dividend | 除股利 | +| ex-dock | 目的港码头交货价格 | +| executed consideration | 已履行订约要因，已履行对价 | +| executed contract | 已执行合同 | +| execution | 执行，强制执行 | +| execution of contract | 合同生效，合同履行 | +| execution sale | 强制迫卖 | +| executive | 高级管理人员 | +| executive compensation | 高级管理人员报酬 | +| executive director | 执行董事，常务理事 | +| executive information system | 高级管理人员信息系统 | +| executive stock acquisition plan | 高级管理人员股票购买计划 | +| executor | 遗嘱执行人 | +| executory contract | 尚待履行的合同 | +| executory cost | 尚待支付的成本 | +| exempt goods | 免税商品 | +| exempt income | 免税收益，免税所得 | +| exemption | 免税，免税额，免除债务 | +| exemption of debt | 豁免债务，免除债务 | +| exemption of tax | 豁免纳税 | +| exempt security | 豁免证券 | +| exempt small company | 豁免小型公司 | +| exempt transfer | 豁免财产转让 | +| exercise | 行驶购股权，行使期权合同 | +| exercise date | 期权行使日期 | +| exercise price | 预购价格 | +| ex-factory | 卖方工厂交货价格 | +| exhaust | 耗用，消耗 | +| exhaustive expenditure | 消耗性支出 | +| exhibit | 主要附表 | +| ex-interest | 除利息 | +| existing mortgage | 现存抵押 | +| existing use value | 现行使用价值 | +| exit price | 脱售价格 | +| exit value | 脱售价值 | +| exit value accounting | 脱售价值会计 | +| ex-mill | 工厂交货 | +| exogenous variable | 外生变量 | +| expanded scope audit | 扩大范围的审计 | +| expansion | 扩展，发展 | +| expectation | 预期 | +| expected annual volume | 预期年度业务量 | +| expected cash flow | 预期现金流量 | +| expected cost | 预期成本 | +| expected deviations rate | 预期偏差率 | +| expected error | 预计误差 | +| expected life | 预期使用年限 | +| expected occurance rate | 预期发生率 | +| expected return | 预期收益率 | +| excepted value | 预期值，期望值 | +| excepted yield | 预期收益率 | +| expendable funds | 可支用资金，备用资金 | +| expenditure | 支出 | +| expenditure budget | 支出预算 | +| expenditure multiplier | 支出乘数 | +| expenditure of capital | 资本支出 | +| expenditure reduction | 支出削减 | +| expenditure switching policy | 消费支出转换政策 | +| expenditure tax | 支出税 | +| expenditure variance | 支出差异 | +| expense | 费用 | +| expense account | 费用帐户 | +| expense allocation | 费用分配 | +| expense allowances | 费用津贴 | +| expense budget | 费用预算 | +| expense center | 费用中心 | +| expense control | 费用控制 | +| expense deductible | 可以扣减的费用 | +| expense distribution | 费用分摊 | +| expense payable | 应付费用 | +| expense ratio | 费用比率 | +| expense standard | 费用标准，费用定额 | +| expense variance | 费用差异 | +| experience curve effects | 经验曲线效应 | +| expert system | 专家信息系统 | +| expiration date | 期满日期，失效日期 | +| expired cost | 已耗成本 | +| expired utility | 已耗效用 | +| explicit cost | 明计成本 | +| exploration cost | 勘探成本 | +| exponential smoothing | 指数平滑法 | +| explicit interest | 明计利息 | +| export account | 出口帐户，出口往来帐户 | +| export agent | 出口代理商 | +| export bill | 出口汇票 | +| export bills receivable account | 应收出口汇票帐户 | +| export broker | 出口经纪人 | +| export credit | 出口信用，出口信贷 | +| export credit insurance | 出口信用保险 | +| export credits guarantee department | 出口信用担保局 | +| export documents | 出口单据 | +| export drawback | 出口退税 | +| export factoring | 出口客帐代理经营 | +| export finance company | 出口金融公司 | +| export house | 出口商行 | +| export-import bank | 进出口银行 | +| export letter of credit | 出口信用证 | +| export license | 出口许可证 | +| export multiplier | 出口乘数 | +| export price index | 出口商品价格指数 | +| export rebate | 出口退税 | +| export subsidy | 出口津贴 | +| Export Trade corporation | 出口贸易公司 | +| ex-post | 事后 | +| exposure draft | 公布草案，征求意见稿 | +| exposure to exchange risk | 外汇风险暴露程度 | +| express condition | 书面条件 | +| express trust | 书面信托 | +| expropriation | 征用 | +| ex-rights | 除权 | +| extended coverage | 增加保险范围 | +| extended maturity | 延长贷款期限 | +| extension | 展期，伸算金额 | +| extension commission | 展期手续费 | +| extension of mortgage | 抵押延期 | +| extension and footings | 小计和合计 | +| extent of disclosure | 披露的程度 | +| extent of tests | 抽查范围 | +| external accounting | 外部会计 | +| external analysis | 外部分析 | +| external audit | 外部审计 | +| external auditor | 外部审计师 | +| external benefit | 外部效益 | +| external cost | 外部成本 | +| external document | 外部凭证 | +| external effect | 外部效应 | +| external financing | 外部筹资 | +| external growth | 外部成长，外部增长 | +| externalities | 外部效应 | +| external storage | 外存储器 | +| external transaction | 外部业务 | +| external discount | 额外折扣 | +| extra dividend | 额外股利 | +| extraordinary depreciation | 非常折旧 | +| extraordinary gain and loss | 非常损益 | +| extraordinary general meeting | 非常股东大会 | +| extraordinary item | 非常项目 | +| extraordinary repair | 非常修理 | +| extraordinary resolution | 非常决议 | +| extrapolation | 外推法 | +| extra premium | 额外保险费 | +| ex-warehouse | 卖方仓库交货价格 | +| ex-warrant | 除证 | +| fixed asset turnover | 固定资产周转率 | +| fixed charge coverage ratio | 偿付固定费用能力 | +| face amount | 票面金额，面额 | +| face value | 票面价值，面值 | +| facility | 设备，设施；资金融通 | +| facility letter | 贷款通知，贷款确认函 | +| facsimile | 传真 | +| facsimile signature | 复制签字 | +| factor | 销售代理商，应收帐款代理商,因素，要素 | +| factorage | 销售代理商佣金 | +| factor analysis | 因素分析法 | +| factor cost | 要素成本 | +| factor income | 要素收入，要素收益 | +| factoring | 应收帐款代收，应收帐款转售 | +| factoring commission | 销售代理商佣金 | +| factoring company | 应收帐款代理公司 | +| factor’s lien | 销售代理商留置权 | +| factors of production | 生产要素 | +| factory | 工厂，制造厂；制造 | +| factory accounting | 工厂会计 | +| factory cost | 工厂成本 | +| factory ledger | 工厂分类帐 | +| factory overhead | 工厂间接费用 | +| factory overhead rate | 工厂间接费用分配率 | +| factory tax | 出厂税 | +| facultative reinsurance | 临时分保合同 | +| failure | 经营失败，未能履行合同 | +| failure cost | 未能履行合同成本 | +| fair competition | 公平竞争 | +| fair credit reporting act | 公平信用调查报告法案 | +| fair debt collection practices act | 公正债务催收法案 | +| fair employment practice laws | 公平就业法 | +| fair labor standard act | 公平劳动标准法 | +| fair market price | 公平市场价格，公平市场 | +| fairness | 公正性 | +| fair presentation | 公正反映 | +| fair rate of return | 公平收益率 | +| fair trade | 公平交易 | +| fair transfer price | 公平划拨价格 | +| fair value | 公平价值 | +| fair view | 公正反映 | +| fair wage | 公平工资，公允工资 | +| false accounting | 虚假会计 | +| false advertising | 虚假广告 | +| false earnings | 虚假收益 | +| false entry | 虚假分录 | +| false returns | 虚假纳税申报表 | +| falsification of documents | 窜改凭证 | +| family allowance | 家庭津贴 | +| family corporation | 家族公司 | +| family expenditure survey | 家庭支出调查 | +| Fanie mae | 联邦全国抵押协会 | +| farm out | 分包合同，包税 | +| farm price method | 农场计价法 | +| farm price support | 农产品价格支持 | +| farm subsidy | 农场补助金 | +| FASB Exposure Draft | 财务会计准则征求意见稿 | +| FASB Statements | 财务会计准则公报 | +| FAS Summaries | 财务会计准则摘要 | +| favorable financial leverage | 有利财务杠杆作用 | +| favorable variance | 有利差异，顺差 | +| fax modem | 传真调制解调器 | +| fax system | 传真系统，电话传真系统 | +| feasibility analysis | 可行性分析 | +| feasibility analysis for computerization | 电算化可行性分析 | +| feasible constraint | 可行约束条件 | +| feasible solution | 可行解 | +| Fed | 联邦储备系统 | +| Federal Accounting Standards Advisory Board | 联邦会计准则咨询委员会 | +| Federal Deposit Insurance Corporation | 联邦存款保险公司 | +| federal funds | 联邦资金 | +| Federal Home Loan Banks | 联邦住宅贷款银行 | +| federal income tax | 联邦所得税 | +| federal insurance contribution act tax | 联邦社会保险税 | +| federal national mortgage association | 联邦全国抵押协会 | +| federal open market committee | 联邦公开市场操作委员会 | +| federal reserve banks | 联邦储备银行 | +| federal reserve board | 联邦储备委员会 | +| federal reserve notes | 联邦储备券 | +| federal reserve system | 联邦储备系统 | +| federal trade commission | 联邦贸易委员会 | +| federal unemployment tax | 联邦失业保障税 | +| federal withhoding tax | 代扣联邦税 | +| fed funds | 联邦储备系统资金 | +| fedwire | 联邦储备系统电子转帐系统 | +| fee | 劳务费，酬金 | +| feedback | 反馈 | +| feedback value | 反馈价值 | +| FEI Affiliation | 高级财务管理人员目标协会联系机构 | +| FEI Code of Ethics | 高级财务管理人员协会职业道德准则 | +| FEI Research Foundation | 高级财务管理人员协会研究基金会 | +| fellow member | 正式会员 | +| Fellow of the association of corporate treasurers | 公司财务长协会正式会员 | +| fellow subsidiary | 联属公司 | +| fiber-optic communication | 光纤通信 | +| FICA tax | 联邦社会保险税 | +| fictitious account | 虚假帐目 | +| fictitious asset | 虚构资产，虚列资产 | +| fictitious liability | 虚列负债 | +| fictitious profit | 虚列利润 | +| fidelity bond | 忠诚保证，忠诚保险 | +| fidelity bond insurance | 忠诚保证保险 | +| fidelity duty | 忠诚职责 | +| fidelity guarantee | 忠诚保证 | +| fiduciary accounting | 财产信托会计 | +| fiduciary funds | 信托资金 | +| fiduciary institution | 信托机构 | +| fiduciary loan | 信用贷款 | +| fiduciary money | 信用货币 | +| fiduciary relationship | 信托关系 | +| field audit | 现场审计，外勤审计 | +| field auditor | 外勤审计师 | +| field warehousing loan | 就地仓库担保贷款 | +| field work standard for audit | 外勤审计工作准则 | +| FIFO method | 先进先出法 | +| file | 文件，文档 | +| file maintenance | 文件维护，档案维护 | +| file retrieval | 文件检索，档案检索 | +| file structure | 文件结构，档案结构 | +| file sharing | 文件共享，档案共享 | +| file type | 文件类型，档案类型 | +| filing | 填报税单，填制报表 | +| filing status | 申报纳税身份 | +| filing system | 档案保管制度 | +| final accounts | 决算表 | +| final audit | 期末审计 | +| final dividend | 期末股利 | +| final entry | 终结分录 | +| final inventory | 期末存货 | +| final invoice | 终结发票 | +| final repayment | 终结清偿 | +| final review and assessment | 最终审查和评定 | +| final statement | 决算表 | +| final value | 终值 | +| finance | 筹措资金，融通资金；财政，财务；金融 | +| finance association | 财务协会 | +| finance committee | 财务委员会 | +| finance company | 金融公司 | +| finance journals | 财务期刊 | +| finance lease | 筹资租赁 | +| finance net | 财政互联网，财务互联网 | +| financial accounting | 财务会计 | +| financial accounting standards | 财务会计准则 | +| financial accounting theory | 财务会计理论 | +| financial accounts | 财务报表，会计报表 | +| financial adviser | 财务咨询师 | +| financial analysis | 财务分析 | +| financial analysis software | 财务分析软件 | +| financial analyst | 财务分析师 | +| financial appraisal | 财务评价 | +| financial asset | 金融性资产，金融资产 | +| financial audit | 财务审计 | +| financial bill | 金融票据 | +| financial budget | 财务预算 | +| financial capital | 财务资本 | +| financial capital maintenance concept | 财务资本维护概念 | +| financial condition | 财务状况 | +| financial control | 财务控制 | +| financial crisis | 财务危机 | +| financial data | 财务数据 | +| financial decision | 财务决策 | +| financial department | 财务处，财务部门 | +| financial derivatives | 衍生金融工具，衍生金融票据 | +| financial disclosure | 财务披露 | +| financial embarrassment | 财务拮据 | +| financial executive | 高级财务管理人员 | +| financial expense | 财务费用 | +| financial failure | 财务无力偿付 | +| financial forecast | 财务预测 | +| financial futures | 金融期货 | +| financial game | 财务对策 | +| financial gearing | 财务传动作用 | +| financial goal | 财务目标 | +| financial grossary and dictionary | 财务词典和词汇 | +| financial guarantee | 财务担保 | +| financial guarantee management | 财务担保管理 | +| financial highlight | 重点财务数据 | +| financial incentive | 财务奖励 | +| financial income | 财务收益 | +| financial information system | 财务信息系统 | +| financial insolvency | 财务无力偿付 | +| financial institution | 金融机构 | +| financial instruments | 金融工具，金融票据 | +| financial intermediary | 金融中介机构 | +| financial investment | 金融投资 | +| financial lease | 财务租赁 | +| financial leverage | 财务杠杆作用 | +| financial leverage adjustment | 财务杠杆作用调整额 | +| financial leverage ratio | 财务杠杆比率 | +| financial management | 财务管理 | +| financial leverage chart | 财务杠杆作用图表 | +| financial manager | 财务经理 | +| financial market | 金融市场 | +| financial mathematics | 财务数学 | +| financial model | 财务模型 | +| financial objective | 财务目标 | +| financial obligation | 财务债务 | +| financial officer | 财务高级管理人员 | +| financial ombudsman | 金融业巡视专管员 | +| financial paper | 金融票据 | +| financial planner | 财务计划师 | +| financial planning | 财务计划 | +| financial planning industry | 财务计划产业 | +| financial planning models | 财务计划模型 | +| financial policy | 财务政策 | +| financial position | 财务状况 | +| financial position statement | 财务状况表 | +| finance product | 金融产品 | +| financial projection | 财务预测 | +| financial public relation | 财务公共关系 | +| financial ratio | 财务比率 | +| financial ratio analysis | 财务比率分析 | +| financial report | 财务报告 | +| financial revenue | 财务收入 | +| financial risk | 财务风险 | +| financials.com | 财务网站 | +| financial service | 财务服务 | +| Financial Service Act | 财务服务法案 | +| financial settlement | 财务结算 | +| financial software | 财务软件 | +| financial solvency | 财务偿付能力 | +| financial standing | 财务状况 | +| financial statement | 财务报表，会计报表 | +| financial statement analysis | 财务报表分析，会计报表分析 | +| financial statement audit | 财务报表审计，会计报表审计 | +| financial statement footnote | 财务报表附注，会计报表附注 | +| financial statement structure | 财务报表结构，会计报表结构 | +| financial structure | 财务结构 | +| financial structure ratio | 财务结构比率 | +| financial supermarket | 金融超级市场 | +| financial synergism | 财务增效作用 | +| financial theory | 财务理论 | +| Financial Times Industrial Ordinary Share Index | 金融时报工业普通股股票价格指数 | +| Financial Times Stock Exchange 100 Share Index | 金融时报股票交易所100种股票价格指数 | +| financial transaction | 金融业务 | +| financial transfer | 财务转发，财务划拨 | +| financial vice-president | 财务副总经理 | +| financing | 融通资金，筹集资金 | +| financing cost | 筹资成本 | +| financing decision | 筹资决策 | +| financing gap | 资金缺口 | +| financing lease | 融资性租赁，筹资性租赁 | +| financing policy | 筹资政策 | +| financing transaction | 融资业务，筹资业务 | +| finder | 中间人，掮客 | +| finder’s fee | 中间人佣金，掮客佣金 | +| findings of audit | 审计结果 | +| fine | 罚金，罚款 | +| fine paper | 优等票据 | +| fine rate | 优惠利率 | +| finished goods inventory | 产成品存货 | +| finished goods ledger | 产产品分类帐 | +| finished goods turnover | 产产品周转率 | +| firm | 商号，事务所;约定的，确定的 | +| firm offer | 确定性报价 | +| firm order | 确定性订货 | +| firm risk | 企业风险 | +| firm ware | 硬性软件 | +| first beneficiary | 第一受款人 | +| first-class paper | 头等票据，优等票据 | +| first cost | 最初成本，主要成本 | +| first entry | 第一次分录 | +| first hand information | 第一手资料 | +| first-in ,first-out method | 先进先出法 | +| first-in ,still-here method | 先进未出法 | +| first lien | 最先留置权，第一留置权 | +| first mortgage | 第一抵押 | +| first option | 第一购股权 | +| first year allowance | 第一年度税收减免 | +| fiscal agent | 财务代理人 | +| fiscal deficit | 财政赤字 | +| fiscal monopoly | 财政垄断 | +| fiscal multiplier | 财政乘数 | +| fiscal policy | 财政政策 | +| fiscal redistribution | 财政再分配 | +| fiscal theory | 财政理论 | +| fiscal year | 会计年度，财政年度 | +| fisher effect | 费希尔效应 | +| fisher Equation | 费希尔等式 | +| fitch investors service, inc. | 菲奇投资公司 | +| five C’s of credit | 信用五个要素 | +| fixed annuity | 固定年金 | +| fixed asset | 固定资产 | +| fixed-assets accounting | 固定资产会计 | +| fixed-assets audit | 固定资产审计 | +| fixed-assets depreciation rate | 固定资产折旧率 | +| fixed-assets disposal proceeds | 固定资产变卖收入 | +| fixed-assets expenditure | 固定资产支出 | +| fixed-assets management | 固定资产管理 | +| fixed assets register | 固定资产登记薄 | +| fixed assets to equity capital ratio | 固定资产对产权资本比率 | +| fixed-assets turnover | 固定资产周转率 | +| fixed base index | 定期指数，定比指数 | +| fixed base period | 固定基期 | +| fixed benefit plan | 固定福利金计划 | +| fixed budget | 固定预算 | +| fixed capital | 固定资本，固定资金 | +| fixed cash flow | 固定现金流量 | +| fixed charge | 固定费用，固定留置权 | +| fixed-charge coverage ratio | 偿付固定费用能力比率 | +| fixed cost | 固定成本 | +| fixed deposit | 定期存款 | +| fixed disk | 固定磁盘 | +| fixed exchange rate | 固定汇率 | +| fixed expense | 固定费用 | +| fixed income | 固定收益 | +| fixed interest rate | 固定利率 | +| fixed interest securities | 固定利息证券 | +| fixed investment trust | 固定投资信托 | +| fixed liability | 固定负债 | +| fixed loan | 定期贷款 | +| fixed-order-period inventory system | 固定订货期存货制度 | +| fixed-order-quantity inventory system | 固定订货量存货制度 | +| fixed overhead | 固定间接费用 | +| fixed overhead spending variance | 固定间接费用开支差异 | +| fixed overhead variance | 固定间接费用差异 | +| fixed overhead volume variance | 固定间接费用业务量差异 | +| fixed price contract | 固定价格合同 | +| fixed rate loan | 固定利率贷款 | +| fixed rate mortgage | 固定利率抵押 | +| fixed trust | 固定信托 | +| fixture | 固定装修 | +| flash report | 快报 | +| flat bond | 无息公债 | +| flat price | 统一价格 | +| flat rate | 统一费率 | +| flat tax | 统一税率 | +| flat yield | 固定收益率 | +| flexible budget | 弹性预算 | +| flexible budget formula | 弹性预算公式 | +| flexible budget variance | 弹性预算差异 | +| flexible exchange rate | 弹性汇率 | +| flexible price | 弹性价格 | +| flexible rate loan | 弹性利率贷款 | +| flexible retirement age | 弹性退休年龄 | +| flexible standard cost | 弹性标准成本 | +| flexible trust | 弹性信托 | +| flexible working hours | 弹性工时 | +| flight of capital | 资本外流 | +| flight of currency | 抛售货币 | +| float | 浮存；浮动；发行 | +| floater | 浮动利率国库券 | +| floating asset | 流动资产 | +| floating capital | 流动资金 | +| floating charge | 流动留置权 | +| floating exchange rate | 浮动汇率 | +| floating interest rate | 浮动利率 | +| floating liability | 流动负债 | +| floating lien | 流动留置权 | +| floating money | 浮动资金 | +| floating mortgage | 流动抵押 | +| floating rate | 浮动利率，浮动汇率 | +| floating-rate bond | 浮动利率债券 | +| floating-rate certificate of deposit | 浮动利率存款单 | +| floating-rate note | 浮动利率国库券 | +| floor | 股票交易所交易厅；底价 | +| floor broker | 交易厅经纪人，交易所内经纪人 | +| floor price | 最低限价 | +| floppy disk | 软磁盘，软盘 | +| flotation | 发行 | +| flotation cost | 发行成本 | +| flow assumption | 流转假设 | +| flow chart | 流程图表 | +| flow of cash | 现金流转，现金流量 | +| flow of costs | 成本流转 | +| flow statement | 流量报表 | +| flow-through method | 全部流过法，当期记列法 | +| fluctuating exchange rate | 波动汇率 | +| fluctuating price contract | 变动价格合同 | +| FMA Membership | 国际财务管理人员学会会员资格 | +| FMA Publication | 国际财务管理人员学会出版物 | +| FOB price | 船上交货价格，离岸价格 | +| folio reference | 参见帐页 | +| follow-up check | 追查核对 | +| footing | 加总，合计 | +| footing test | 加总抽查 | +| footnote | 附注 | +| for cash | 付现，付现交易 | +| forced auction | 强制拍卖 | +| forced insurance | 强制保险 | +| forced liquidation | 强迫清算 | +| forced sale | 迫卖，迫售 | +| forced sale value | 迫卖价值 | +| forced saving | 强迫储蓄 | +| forecast | 预测 | +| forecast budget | 预测，预算 | +| forecasted statement | 预测报表 | +| forecasting cash disbursement | 预计现金支出 | +| forecasting cash receipt | 预计现金收入 | +| forecasting earning per share | 预测每股收益 | +| forecasting technique | 预测技术 | +| forecasting technique | 预测技术 | +| foreclosure | 取消抵押财产赎回权，没收抵押财产 | +| foreign aid | 外援，国外援助 | +| foreign banking | 外国银行业务 | +| foreign bank supervision enhancement act | 加强监督国外银行法 | +| foreign bill | 国外汇票 | +| foreign bond | 国外债券 | +| foreign branch | 国外分支机构 | +| foreign collection | 国外托收 | +| foreign corporation | 外国公司，外州公司 | +| foreign corrupt practices act | 国外行贿法案 | +| foreign credit insurance association | 国外信用保险协会 | +| foreign currency | 外币 | +| foreign currency account | 外币帐户 | +| foreign currency accounting | 外币会计 | +| foreign currency deposit | 外币存款 | +| foreign currency futures | 外币期货 | +| foreign currency option | 外币购买权，外币期权 | +| foreign currency securities | 外币有价证券 | +| foreign currency statement | 外币报表 | +| foreign currency swaps | 外币互换，外币掉换 | +| foreign currency transaction | 外币经济业务，外币业务 | +| foreign currency translation | 外币折算 | +| foreign currency translation risk | 外币折算风险 | +| foreign direct investment | 国外直接投资 | +| foreign exchange | 外汇，外币兑换，外币汇兑 | +| foreign exchange accounting | 外汇会计 | +| foreign exchange arbitrage | 外汇套利 | +| foreign exchange broker | 外汇经纪人 | +| foreign exchange contract | 外汇合同 | +| foreign exchange dealer | 外汇经销商 | +| foreign exchange gain or loss | 外汇兑换损益 | +| foreign exchange market | 外汇市场 | +| foreign exchange rate | 外汇汇率 | +| foreign exchange reserve | 外汇储备 | +| foreign exchange risk | 外汇风险 | +| foreign exchange risk exposure | 外汇风险暴露 | +| foreign exchange risk management | 外汇风险管理 | +| foreign exchange risk sharing | 共同分担外汇风险 | +| foreign exchange settlement | 结汇 | +| foreign exchange transaction | 外汇经济业务，外汇业务 | +| foreign income | 国外收益 | +| foreign investment | 国外投资 | +| foreign loan | 国外贷款 | +| foreign market beta | 国外证券市场贝塔风险 | +| foreign market value | 国外市场价值 | +| foreign money order | 国外汇票 | +| foreign operation | 国外业务 | +| foreign payments | 国外付款 | +| foreign risk | 国外风险 | +| foreign sales corporation | 国外销售公司 | +| foreign subsidiary | 国外子公司 | +| foreign tax credit | 国外税收抵免 | +| gross profit ratio | 毛利率 | +| gain | 获利，收益 | +| gain and loss | 损益 | +| gain and loss account | 损益帐户 | +| gain contingency | 或有收益，或有利得 | +| gain on disposal of fixed assets | 变卖固定资产收益 | +| gain on foreign exchange | 外汇收益 | +| gain on inventory taking | 存货盘盈收益 | +| gain on investment | 投资收益 | +| game theory | 对策论，博弈论 | +| GAO Fraud Net | 美国审计总署揭发舞弊网络 | +| GAO Report | 美国审计总署审计报告 | +| GAO’s value concept | 美国审计总署的价值观 | +| GAO Yellow Book | 美国审计总署黄皮书 | +| garbage in,garbage out | 无用输入，无用输出 | +| garnished wage | 扣发工资 | +| garnishee | 第三债务人 | +| garnishment | 扣押，扣发 | +| GASB Concepts Statements | 政府会计准则委员会会计概念公报 | +| GASB Guiding Principles | 政府会计准则委员会指导原则 | +| GASB Standard | 政府会计准则委员会准则 | +| geared investment trust | 举债经营投资信托公司 | +| gearing | 财务传动作用 | +| gearing adjustment | 财务传动作用调整 | +| gearing effect | 财务传动作用效应 | +| gearing ratio | 财务传动率 | +| general acceptance | 普通汇票 | +| general accountant | 总会计师，总会计 | +| general accounting | 普通会计 | +| general accounts | 总帐 | +| general agent | 总代理商 | +| General Agreement on Tariff and Trade | 关税和贸易总协定 | +| general and administrative expense | 一般管理费用 | +| general arrangements to borrow 10 | 国集团借款总安排 | +| general assignment | 普通转让，一般转让 | +| general audit | 普通审计 | +| general auditor | 总审计师，总审计 | +| general average | 共同海损 | +| general average contribution | 共同海损分配 | +| general balance sheet | 普通资产负债表 | +| general budget | 总预算 | +| general cash | 普通现金 | +| general casher | 出纳主任，总出纳 | +| general contractor | 总承包商 | +| general counsel | 法律总顾问 | +| general creditor | 普通债权人 | +| general crossed check | 普通划线支票 | +| general debt | 普通债务 | +| general endorsement | 普通背书 | +| general entry | 普通分录 | +| general expense | 一般费用，总务费用 | +| general fund | 普通基金 | +| general insurance | 普通保险 | +| general inventory | 财产目录，财产总目录 | +| generalized audit software | 通用审计软件 | +| general journal | 普通日记帐 | +| general ledger | 总分类帐 | +| general legacy | 普通遗嘱 | +| general lien | 总括留置权 | +| general accepted accounting principle | 公认会计原则 | +| general accepted auditing standards | 公认审计准则 | +| general manager | 总经理 | +| general meeting of stockholders | 股东大会 | +| general mortgage | 普通抵押 | +| general mortgage bond | 普通抵押债券 | +| general obligation bond | 普通信用担保债券 | +| general overhead | 一般间接费用 | +| general partner | 普通合伙人 | +| general partnership | 普通合伙 | +| general policy | 总括保险单 | +| general price index | 一般物价指数 | +| general price level accounting | 一般物价水平会计 | +| general price level adjusted statement | 按一般物价水平调整的报表 | +| general property tax | 普通财产税 | +| general purchasing power accounting | 一般购买力会计 | +| general purchasing power gain or loss | 一般购买力损益 | +| general purpose financial statement | 通用财务报表，通用会计报表 | +| general purpose language | 通用语言 | +| general records | 普通帐薄 | +| general reserve | 普通准备金 | +| general standard for audit | 一般性审计准则 | +| general tariff | 普通税则，一般税则 | +| general term and conditions | 一般交易条件 | +| gentlemen’s agreement | 君子协定 | +| geographic segment | 地区分部 | +| geographic segment | 地区分部 | +| geographic wage differential | 地区工作差别 | +| GFOA Membership | 政府财务官员协会会员资格 | +| GFOA publication | 政府财务官员协会出版社 | +| gift tax | 赠与税 | +| gilt-edged bill | 金边证券，优质证券 | +| Ginnie Mae | 政府全国抵押协会 | +| giro | 银行自动直接转帐 | +| giro system | 直接转帐制度 | +| Gitman disk | 吉特曼磁盘 | +| glamour stock | 热门股票 | +| global accounting | 全球会计 | +| global accounting standards | 全球会计准则 | +| global alliance | 全球联盟 | +| global auditing standards | 全球审计准则 | +| global bond | 全球债券 | +| global capital market | 全球资本市场 | +| global custody | 全球证券投资保管业务 | +| global depositary receipts | 全球证券存单 | +| global economy | 全球经济 | +| global fund | 全球基金 | +| globalization | 全球化 | +| global knowledge network | 全球知识互联网 | +| global logistic network | 全球后勤网络 | +| global marketing | 全球销售 | +| global reserve | 全球储备 | +| global village | 全球村 | +| glossary of accounting | 会计词汇 | +| glossary of budgetary and economics | 预算和经济词汇 | +| glut | 产品充斥，供过于求 | +| GNP Implicit Price Deflator | 国民生产总值物价折算指数 | +| goal congruence | 目标一致性 | +| goal programming | 目标规划 | +| goal seeking | 目标寻求，目标搜索 | +| go-go fund | 冒险投资基金 | +| going concern | 连续经营的企业 | +| going concern postulate | 连续经营假设 | +| going concern review | 连续经营审查 | +| going-concern value | 连续经营的价值 | +| going price | 时价，现时价格 | +| going private | 私售股份，少数私人持股 | +| going public | 公开招股，股票公开上市 | +| going rate | 现行费率 | +| gold arbitrage | 黄金套利 | +| gold bond | 黄金债券 | +| gold bullion | 金块，金砖 | +| gold card | 金卡 | +| gold clause | 黄金条款，黄金结算条款 | +| gold coin | 金币 | +| golden handcuff | 黄金手链 | +| golden handshake | 黄金握别，优厚解雇费 | +| golden hello | 黄金问候，高额待遇 | +| golden parachute | 黄金降落伞，优厚退职金 | +| golden share | 黄金股份 | +| gold futures | 黄金期货 | +| gold market | 黄金市场 | +| gold option | 黄金期权 | +| gold proviso clause | 黄金保值条款 | +| gold stock | 黄金股票 | +| gone concern | 停止营业的公司 | +| good accounting practice | 健全会计实物 | +| good faith | 善意，诚意 | +| goods | 商品，货物 | +| goods and services | 商品和劳务 | +| goods available for sale | 本期待销商品 | +| goods in bond | 关栈保管货物 | +| goods in process | 在产品 | +| goods-in-process inventory | 在产品存货 | +| goods in transit | 在途商品 | +| goods on consignment | 寄售商品 | +| goods on hand | 存货 | +| goods received note | 收货单 | +| goods returned note | 退货单 | +| good title | 优良产权，有效产权 | +| goodwill | 商誉 | +| goodwill accounting | 商誉会计 | +| go private | 私售股份，股份私人持有 | +| go public | 公开招股，股票公开上市 | +| government accounting | 政府会计 | +| Government Accounting Service | 政府会计事务所 | +| government accounting standard | 政府会计准则 | +| governmental funds | 政府基金 | +| government audit | 政府审计 | +| government auditing standard | 政府审计准则 | +| government auditor | 政府审计师 | +| government bill | 政府短期债券 | +| government bond | 政府公债 | +| government borrowing | 政府借款 | +| government corporation | 国营公司 | +| government investment | 政府投资 | +| government monopoly | 政府垄断 | +| government national mortgage association | 政府全国抵押协会 | +| government procurement policy | 政府采购政策 | +| government securities | 政府证券 | +| government subsidy | 政府补助金，政府补贴 | +| GPL accounting | 一般物价水平会计 | +| grace period | 宽限期 | +| graduated payment mortgage | 累进还款抵押 | +| graduated securities | 分级证券 | +| graduated tax | 分级税，累进税 | +| graduated wage | 累进工资 | +| grant | 赠款，财产转让 | +| grantee | 受助人，受让人 | +| grant in aid | 财政补助金，财政补贴 | +| grantor | 资助人，让与人 | +| graph | 图表 | +| graph evaluation and review technique | 图解评审法，图解网络技术 | +| graphical method | 图表法，图解法 | +| graphic software | 图表软件 | +| gray market | 灰市，受操纵的市场 | +| green accounting | 绿色会计 | +| green audit | 绿色审计 | +| greenback | 美钞 | +| greenmail payments | 绿色函件付款，股份回收付款 | +| gross | 总额 | +| gross accounts receivable | 应收帐款总额 | +| gross amount | 总金额 | +| gross book value | 帐面价值总额 | +| gross cash flow | 现金流量总额 | +| gross cost of merchandise sold | 销货总成本 | +| gross domestic product | 国内生产总值 | +| gross earnings | 收益总额 | +| gross income | 收益总额，毛收益；营业收入总额 | +| gross interest | 利息总额 | +| gross invoice price | 发货票总价 | +| gross lease | 租赁收入总额，租赁毛收入 | +| gross loss | 损失总额，毛损 | +| gross margin | 毛利 | +| gross margin rate | 毛利率 | +| gross national disproduct | 国民废品总额 | +| gross national product | 国民生产总值 | +| gross pay | 工薪总额 | +| gross price method | 总价法 | +| gross profit | 毛利 | +| gross profit analysis | 毛利分析 | +| gross profit test | 毛利测试法，毛利抽查法 | +| gross profit ratio | 毛利率法 | +| gross profit method | 毛利法 | +| gross revenue | 营业收入总额 | +| gross sale | 销售收入总额 | +| gross wage | 工资总额 | +| gross working capital | 流动资金总额 | +| gross yield | 毛利收益率 | +| group accounts | 集团公司财务报表，集团公司会计报表 | +| group bonus | 集团奖金 | +| group company | 集团公司 | +| group depreciation method | 分类折旧法 | +| group financial statement | 集团公司财务报表，集团公司会计报表 | +| group incentive system | 集体奖励制度 | +| group insurance | 集体保险 | +| group of eight8 | 国集团 | +| group of fifteen15 | 国集团 | +| group of seventy seven77 | 国集团 | +| group of ten 10 | 国集团 | +| growth options | 升值方式选择 | +| growth rate | 成长率 | +| growth stage | 增长阶段，成长阶段 | +| growth stock | 迅速升值股票 | +| guarantee | 受保人 | +| guaranteed bill | 担保票据 | +| guaranteed bond | 担保债券 | +| guaranteed dividend | 担保股利 | +| guaranteed letter of credit | 担保信用证 | +| guaranteed loan | 担保贷款 | +| guaranty | 担保，保证书 | +| guaranty fund | 保证金 | +| inventory turnover | 存货周转率 | +| inventory turnover | 存货周转率 | +| IAASB standard | 国际审计和信息安全准则委员会准则 | +| IASB Standard | 国际会计准则委员会准则 | +| iceberg company | 冰山类型公司 | +| iceberg principle | 冰山原理 | +| ideal standard cost | 理想标准成本 | +| identifiable intangible asset | 可辨认无形资产 | +| identification | 鉴别，辨认 | +| identification method | 辨认法 | +| identity | 恒等关系，恒等式 | +| idle account | 呆滞帐户 | +| idle capacity | 闲置生产能力 | +| idle-capacity cost | 闲置生产能力成本 | +| idle capacity ratio | 闲置生产能力比率 | +| idle capital | 闲置资本，闲置资金 | +| idle time cost | 停工时间成本 | +| IFA advice online | 独立财务咨询师联网咨询 | +| illegal activities | 违法行为 | +| illegal contract | 违法合同 | +| illegal dividend | 违法股利 | +| illegal interest | 违法利息 | +| illegal partnership | 违法合伙企业 | +| illegal profit | 违法利润 | +| illiquid assets | 非流动性资产 | +| illiquid funds | 非流动资金 | +| illiquidity | 非流动性 | +| IMA Certification | 管理会计师协会颁发职称 | +| IMA Ethical Standard | 管理会计师协会职业道德准则 | +| immaterial asset | 无形资产 | +| immediate annuity | 即期年金 | +| immediate beneficiary | 直接受益人 | +| immediate processing | 即时处理 | +| immovable properly | 不动产 | +| impact analysis | 效果分析，影响分析 | +| impact statement | 影响报表 | +| impairment of capital | 资本减损 | +| impairment of credit | 信贷削减 | +| impairment of value | 价值减损 | +| imperfect competition | 不完善竞争 | +| imperfect information | 不完善信息 | +| imperfect market | 不完善竞争的市场 | +| impersonal account | 非人名帐户 | +| implicit cost | 隐含成本，内含成本 | +| implicit debt | 隐含债务，内含债务 | +| implicit interest | 隐含利息，内含利息 | +| implicit price deflator | 物价折算指数 | +| implicit tax | 隐含税收，内含税收 | +| implied terms | 非明文条件，默认条件 | +| implied trust | 非明文信托，默认信托 | +| import | 进口 | +| import agent | 进口代理商 | +| import credit | 进口信贷 | +| import declaration | 进口报关 | +| import duty | 进口关税，进口税 | +| import exchange | 进口外汇 | +| import letter of credit | 进口信用证 | +| import licence | 进口许可证 | +| import price index | 进口价格指数 | +| import quota | 进口限额，进口配额 | +| import restriction | 进口限额 | +| import substitution | 进口替代 | +| import surtax | 进口附加税 | +| import tender | 进口招标 | +| impound | 查封，扣押 | +| imprest fund | 定额备用金 | +| imprest system | 定额备用金制度 | +| improper accumulation | 不正当积累 | +| improvement and extensions | 改造和扩充投资 | +| imputation | 估算 | +| imputed cost | 应计成本，推算成本 | +| imputed income | 应计收益，推算收入 | +| imputed interest | 应计利息，推算利息 | +| imputed value | 应计价值，推算价值 | +| inactive account | 呆滞帐户 | +| inactive money | 呆滞资金 | +| inactive stock | 呆滞库存 | +| inadequacy | 不适用 | +| inadequate disclosure | 不承保资产 | +| inalienable | 不能转让的 | +| in arrears | 拖欠 | +| in balance | 平衡 | +| in black | 空白的 | +| in bond | 保税 | +| in bond price | 保税价格 | +| in cash | 使用现金 | +| incentive reductions | 鼓励性减税 | +| incentive stock option | 奖励性购股权 | +| incentive wage system | 奖励工资制度 | +| in-charge accountant | 主管会计师 | +| incidence of taxation | 税收负担，税收归宿 | +| incidental expense | 临时性费用，偶生费用 | +| income | 收益收入，所得 | +| income account | 收益帐户，损益帐户 | +| income after tax | 税后收益 | +| income and expenditure statement | 收入和支出表 | +| income and expense summary account | 收入和费用汇总帐户 | +| income audit | 收益审计 | +| income before interest and tax | 支付利息和税款前收益 | +| income beneficiary | 收益受益人 | +| income bond | 收益债券 | +| income concept | 收益概念 | +| income debenture | 收益债券 | +| income deduction | 收益扣减项目 | +| income differential | 收入差距 | +| income distribution | 收益分配，收入分配 | +| income earned | 已获收益，已获所得 | +| income from continuing operations | 连续经营部门收益 | +| income from discontinued operations | 停业部门收益 | +| income in kind | 实物收入 | +| income maintenance policy | 收入维持政策 | +| income measurement | 收益计量 | +| income per share | 每股收益 | +| income property | 收益财产 | +| income quality | 收益质量 | +| income realization | 收益的实现 | +| income sheet | 损益表 | +| income smoothing | 收益平均，收益修匀 | +| income statement | 收益表，损益表 | +| income statement account | 损益表帐户 | +| income statement analysis | 损益表分析 | +| income statement audit | 损益表审计 | +| income stock | 收益股票 | +| income stream | 收益流 | +| income summary | 收益汇总帐户 | +| income tax | 所得税 | +| income tax accounting | 所得税会计 | +| income tax allocation | 所得税分摊 | +| income tax allowance | 所得税减免 | +| income tax credit | 所得税额减免，所得税税额抵免 | +| income tax deduction | 所得税应税收益减免额 | +| income tax expense | 所得税费用 | +| income tax indexation | 所得税指数化 | +| income tax law | 所得税法 | +| income tax leverge | 所得税杠杆作用 | +| income tax payable | 应付所得税 | +| income tax rate | 所得税率 | +| income yield | 利息收益率 | +| incompatible functions | 不相容的职能 | +| incomplete bill | 不完整票据 | +| incomplete records | 不完整会计记录 | +| incomplete transaction | 不完全经济业务 | +| inconvertibility | 不可兑换性 | +| inconvertible currency | 非自由兑换的货币 | +| inconvertible security | 非自由兑换证券 | +| incorporated | 已注册，已注册公司 | +| incorporation | 登记，注册 | +| incorporator | 公司创办人 | +| incorporeal property | 无形资产 | +| increasing cost | 递增成本 | +| increasing income | 递增收益 | +| incremental analysis | 增量分析法 | +| incremental budgeting | 增量预算 | +| incremental cost | 增量成本 | +| incremental revenue | 增量收入 | +| increment tax | 财产增值税 | +| incumbrance | 保留支出数 | +| incurred loss | 已发生损失 | +| indebtedness | 欠债 | +| in default | 违约 | +| indemnity | 赔偿，赔偿金；担保 | +| indenture | 契约 | +| independence | 独立性，超然独立性 | +| independent accountant | 独立会计师 | +| independent audit | 独立审计 | +| independent auditor | 独立审计师 | +| independent contractor | 独立订约人 | +| independent director | 独立董事 | +| independent financial adviser | 独立财务咨询师 | +| independent money manger | 独立资金经理 | +| independent projects | 独立投资项目 | +| independent variable | 自变量 | +| index | 指数，索引 | +| index access | 索引存取 | +| indexation | 按物价指数调整，物价指数变化 | +| indexed bond | 物价指数化债券 | +| indexed pension | 物价指数化退休金 | +| indexed tax | 物价指数化税收 | +| index fund | 指数基金 | +| index futures | 指数期货 | +| index method | 指数法 | +| index number | 指数 | +| index number trend series | 指数趋势数列 | +| index of average earnings | 平均收入指数 | +| index of cost of living | 生活费用指数 | +| index option | 指数期权 | +| indicator | 经济指标 | +| indifference analysis | 无差异分析法 | +| indifference curve | 无差异曲线 | +| indifference theory | 无差异股利理论 | +| indirect arbitrage | 间接套汇，间接套利 | +| indirect benefit | 间接效益 | +| indirect business | 间接效益 | +| indirect cost | 间接成本 | +| indirect damage | 间接损害 | +| indirect department | 间接部门 | +| indirect evidence | 间接证据 | +| indirect exchange | 间接汇兑 | +| indirect expense | 间接费用 | +| indirect financing | 间接筹资 | +| indirect investment | 间接投资 | +| indirect labor | 间接人工 | +| indirect labor cost | 间接人工成本 | +| indirect liability | 间接负债；间接责任 | +| indirect loss | 间接损失 | +| indirect material | 间接材料 | +| indirect rate | 间接汇率 | +| indirect tax | 间接税 | +| individual depreciation method | 个别折旧法 | +| individual incentive system | 个人奖励制度 | +| individual income | 个人收益，个人所得 | +| individual investment | 个人投资 | +| individual investors | 个人投资者 | +| individual proprietorship | 独资企业 | +| individual retirement account | 个人退休金帐户 | +| individual saving account | 个人储蓄帐户 | +| in dollar terms | 按美元计算，按金额计算 | +| indorsee | 受让人，接受背书人 | +| indorsement | 背书 | +| inductive method accounting theory | 归纳法会计理论 | +| in due course | 按规定日期，按正当程序 | +| industrial accident insurance | 工业事故保险 | +| industrial accident reserve | 工业事故准备金 | +| industrial bond | 工业债券 | +| industrial development bond | 工业发展公债 | +| industrial espionage | 工业间谍活动 | +| industrial insurance | 工业保险 | +| industrialization | 工业化 | +| industrialization countries | 工业化国家 | +| industrial project | 工业项目，工业工程项目 | +| industrial property | 工业产权 | +| industrials | 工业股票 | +| industrials average | 工业股票平均价格指数 | +| industry ratio | 行业比率 | +| industry standard | 行业标准 | +| inefficient capital market | 无效能资本市场 | +| ineligible bill | 不合格票据 | +| inescapable cost | 不可避免成本 | +| infirmity | 不完整，不健全 | +| inflated budget | 虚增预算 | +| inflated cost | 虚增成本，虚列成本 | +| inflated income | 虚增收益，虚列收益 | +| inflation | 通货膨胀 | +| inflation accounting | 通货膨胀会计 | +| inflation calculator | 通货膨胀计算器 | +| inflationary factor | 通货膨胀因素 | +| inflationary hedge | 通货膨胀套期保值 | +| inflationary spiral | 通货膨胀螺旋，螺旋式通货膨胀 | +| inflationary rate | 通货膨胀率 | +| inflation risk | 通货膨胀风险 | +| inflation risk premium | 通货膨胀风险溢酬 | +| informal record | 非正式记录 | +| information | 信息，情报 | +| information benefit | 信息效益 | +| information cost | 信息成本 | +| information disclosure | 信息披露 | +| information economics | 信息经济学 | +| information free | 信息自由 | +| information industry | 信息产业 | +| information intermediaries | 信息代理商 | +| information management | 信息管理 | +| information overload | 信息负担过重 | +| information processing | 信息处理 | +| information requirement | 信息需要量 | +| information resources management association | 信息资源管理协会 | +| information retrieval | 信息检索 | +| information revolution | 信息革命 | +| information risk | 信息风险 | +| information science | 信息科学 | +| information security | 信息安全 | +| information society | 信息社会 | +| information storage | 信息存储 | +| information superhighway | 信息高速公路 | +| information system | 信息系统 | +| information system auditing | 信息系统审计 | +| information system association | 信息系统协会 | +| information technology | 信息技术 | +| information technology alliance | 信息技术联盟 | +| information technology budget | 信息技术预算 | +| information theory | 信息理论 | +| information transfer | 信息传输 | +| infrastructure | 基础设施 | +| infringement of right | 侵犯权益 | +| inhabitant tax | 居民所得税 | +| inheritance tax | 遗产继承税 | +| initial allowance | 创办减免 | +| initial audit | 初次审计 | +| initial capital | 创办资本 | +| initial cost | 创办成本 | +| initial investment | 期初投资 | +| initial payment | 首期付款 | +| initial public offering | 首次公开招股，股票首次发行 | +| injury benefit | 工伤赔偿金 | +| in kind | 以物代物 | +| inland bill | 国内汇票 | +| inland revenue | 国内税收 | +| in lien | 替代物 | +| innovation | 革新 | +| in personam | 对人 | +| input | 输入，投入 | +| input cost | 投入成本 | +| input data | 输入数据 | +| input device | 输入设备 | +| input orientation | 投入导向，侧重投入 | +| input-output analysis | 投入产出分析 | +| input-output statement | 投入产出报表 | +| input tax | 投入税 | +| input value | 投入价值 | +| inquiry | 查询，询价 | +| inquiry agency | 征信所，信用调查机构 | +| inquiry list | 询价单 | +| in rem | 从量，对物 | +| in rem rax | 从量税 | +| inscriptive stock | 无实体公债，记帐式公债 | +| inside director | 内部董事 | +| insider dealing | 知内情者交易，内幕交易 | +| insider information | 内部信息 | +| insider loans | 内部贷款 | +| insider trading | 知内情者交易，内幕交易 | +| insolvency | 无力偿付，无偿债能力 | +| insolvency practitioner | 破产执行人 | +| insolvency practitioner association | 破产执行人协会 | +| insolvent | 无偿债能力债务人 | +| inspection | 稽核，检查 | +| inspection certificate | 检验证明 | +| inspection of accounts | 帐目检查 | +| inspection of documents | 凭证检查，凭证验证 | +| inspector | 稽核员，检查员 | +| inspector general | 总检查长 | +| inspector general act | 总检查长法 | +| instability index of earnings | 收益不稳定指数 | +| installation cost | 安装成本 | +| installment | 分期付款 | +| installment account | 分期付款赊销帐户 | +| installment accounts receivable | 应收分期帐款 | +| installment bond | 分期偿还债券 | +| installment contract | 分期付款合同 | +| installment loan | 分期偿还贷款 | +| installment credit | 分期付款信贷 | +| installment method of revenue recognition | 分期付款法确认营业收入 | +| installment sale | 分期付款销售 | +| installment sale insurance | 分期付款销售保险 | +| instant | 即期的，本月的 | +| institute of chartered secretaries and administrators | 特许秘书和行政管理人员协会 | +| institutional accounting | 社会机构会计 | +| institutional investors | 机构投资人，社会机构投资人 | +| instruction | 指令 | +| instrument | 文件，凭证；金融票据 | +| insufficient funds | 存款不足 | +| insurable interest | 可保险权益 | +| insurable risk | 可承保风险 | +| insurance | 保险 | +| insurance broker | 保险经纪人 | +| insurance company | 保险公司 | +| insurance compensation | 保险赔偿金 | +| insurance coverage | 投保范围，投保金额 | +| insurance fund | 保险基金 | +| insurance management | 保险管理 | +| insurance policy | 保险单 | +| insurance pool | 保险联营 | +| insurance premium | 保险费 | +| insurance underwrite | 承保商，保险商 | +| insured | 被保险人，投保人 | +| insurer | 保险商，承保商 | +| intangible asset | 无形资产 | +| intangible benefit | 无形效益 | +| intangible cost | 无形成本 | +| intangible expense | 无形费用 | +| intangible fixed asset | 无形固定资产 | +| intangible property | 无形资产 | +| intangible value | 无形价值 | +| integer programming | 整数规划 | +| integrated accounts | 综合帐薄 | +| integrated information system | 综合信息系统 | +| integrated software | 综合软件 | +| integrated test facility | 综合抽查设备 | +| integration | 企业联合，企业合并；一体化 | +| intel | 英特尔公司 | +| intellectual capital | 智力资本 | +| intellectual economy | 知识经济 | +| intellectual property | 知识产权 | +| intelligent agent | 职能代理软件 | +| intelligent computer | 智能电子计算机 | +| intelligent enterprise | 智能企业 | +| intelligent terminal | 职能终端机 | +| intended investment | 既定目的投资 | +| intensive capital | 密集资本 | +| intensive distribution | 密集推销 | +| intensive labor | 密集人工 | +| intensive margin | 密集边际 | +| interactive data processing | 人机交互方式数据处理 | +| interactive financial planning system | 人机交互方式财务计划系统 | +| interbank market | 银行同业拆放贷款市场 | +| inter-bank offered rate | 银行同业拆放利率 | +| intercompany account | 公司间往来帐户 | +| intercompany comparison | 公司间比较 | +| intercompany elimination | 公司间抵消 | +| intercompany income | 公司间收益 | +| intercompany stockholding | 公司间控股 | +| intercompany transaction | 公司间业务往来 | +| interdepartment income | 部门间收益 | +| interest | 利息，权益，股权 | +| interest arbitrage | 套息 | +| interest bearing investment | 附息投资项目 | +| interest bearing note | 附息票据 | +| interest cost | 利息成本 | +| interest coupons | 息券，息票 | +| interest coverage ratio | 偿付利息能力比率 | +| interest officer | 有权益关系的高级职员 | +| interest expense | 利息费用 | +| interest formulas | 利息公式 | +| interest group | 利益集团 | +| interest imputed | 应付利息 | +| interest income | 利息收益 | +| interest on overdraft | 透支利息 | +| interest payable | 应付利息 | +| interest per annum | 年息 | +| interest per diem | 日息 | +| interest period | 利息期 | +| interest per mensem | 月息 | +| interest rate | 利息率，利率 | +| interest-rate futures | 利率期货 | +| interest-rate option | 利率期权 | +| interest rate policy | 利率政策 | +| interest rate risk | 利率风险 | +| interest rate structure | 利率结构 | +| interest rate swap | 利率掉期 | +| interest receivable | 应收利息 | +| interest sensitive industry | 利息敏感产业 | +| interest table | 利息表，利率表 | +| interest tax | 利息税 | +| interest yield | 利息收益率 | +| interference | 专利权诉讼 | +| interface | 链接部件，接口 | +| interfund account | 基金往来帐户 | +| interfund transfer | 基金转发 | +| interim audit | 期中审计 | +| interim dividend | 期中股利 | +| interim financial statement | 期中财务报表 | +| interim financing | 期中筹款 | +| interim receiver | 临时破产接管人 | +| intermediary | 中间商 | +| intermediary trade | 中介贸易，转口贸易 | +| intermediate product | 中间产品，半成品 | +| intermediate rate | 中间汇率 | +| intermediation | 金融机构中介费用 | +| internal accounting | 内部会计 | +| internal accounting control | 内部会计控制 | +| internal administrative control | 内部行政管理控制 | +| internal analysis | 内部分析 | +| internal audit | 内部审计 | +| internal audit department | 内部审计部门 | +| internal auditing standards | 内部审计准则 | +| internal auditor | 内部审计师 | +| internal check | 内部牵制，内部稽核 | +| internal check system | 内部牵制制度，内部稽核制度 | +| internal control | 内部控制 | +| internal control questionnaire | 内部控制调查表 | +| internal control risk | 内部控制风险 | +| internal control system | 内部控制制度 | +| internal cost | 内部成本 | +| internal documents | 内部凭证 | +| internal effect | 内部效应 | +| internal financing | 内部筹资 | +| internal growth | 内部成长 | +| internal rate of return | 内部收益率，内含收益率 | +| internal rate of return method | 内含收益率法 | +| internal reporting | 内部报告，内部报表 | +| internal revenue | 国内税收 | +| internal revenue code | 国内税收法规 | +| internal revenue service | 国内税务署 | +| internal service fund | 内部服务基金 | +| internal storage | 内存储器 | +| internal transaction | 内部经济业务，内部业务 | +| internal transfer price | 内部划拨价格 | +| international accountant | 国际会计师 | +| international accounting | 国际会计，国际会计学 | +| international accounting associations | 国际性会计协会 | +| international accounting model | 国际会计模式 | +| international accounting network | 国际会计互联网 | +| international accounting standards | 国际会计准则 | +| international accounting standards board | 国际会计准则委员会 | +| international association of bookkeepers | 国际薄记师协会 | +| international auditing standards | 国际审计准则 | +| international bank for reconstruction and development | 国际复兴开发银行 | +| international bidding | 国际招标 | +| international business combination | 国际性企业合并 | +| international capital market | 国际资本市场 | +| international cash management | 国际现金管理 | +| international chamber of commerce | 国际商会 | +| international consortium of bank | 国际财团，国际银团 | +| international contractor | 国际合同商 | +| international corporation | 跨国公司 | +| international CPA firms | 国际性会计师事务所 | +| international currency | 国际货币 | +| international database | 国际数据库 | +| international debt rating | 国际债务信用评定 | +| international depositary receipts | 国际证券存单 | +| international development association | 国际开发协会 | +| international development bank | 国际性开发银行 | +| international diversification | 国际分散经营，国际分散风险 | +| international double taxation | 国际重复征税 | +| international finance | 国际财务，国际金融 | +| international finance association | 国际性财务协会 | +| international finance corporation | 国际金融公司 | +| international finance subsidiary | 国际金融子公司 | +| international financial reporting standards | 国际财务报告准则 | +| international fiscal association | 国际财政学会 | +| international foram on accountancy development | 会计发展国际论坛 | +| international group of accounting firms | 会计师事务所国际集团 | +| international information management association | 国际信息管理协会 | +| international interest arbitrage | 国际套利 | +| international investment | 国际投资 | +| internationalist | 国际主义者期刊 | +| internationalization | 国际化 | +| internationalization of accounting | 国际会计化 | +| international joint venture | 国际联营，国际合资经营 | +| international lease | 国际租赁 | +| international loan | 国际贷款 | +| international management information system | 国际企业管理信息系统 | +| international monetary fund | 国际货币基金组织 | +| international monetary market | 国际金融市场 | +| international money management | 国际货币管理 | +| international money order | 国际汇票 | +| international organization for securities commissions | 证券交易管理委员会国际组织 | +| international payments system | 国际支付制度 | +| international rules for the interpretation of trade terms | 国际贸易术语解释通则 | +| international securities | 国际证券 | +| international product cycle | 国际产品寿命周期 | +| international settlement | 国际结算 | +| international stock exchange | 国际股票交易所 | +| international tax | 国际税收 | +| international tax and public finance | 国际税收和公共财政 | +| international tax program | 国际税收计划 | +| international trade | 国际贸易 | +| international trade association | 国际贸易协会 | +| international trade commission | 国际贸易委员会 | +| international transaction | 国际经济业务，国际业务 | +| international transfer price | 国际划拨价格 | +| international union | 国际工会 | +| internet | 国际互联网，因特网 | +| internet | 互联网 | +| internet banking | 互联网银行业务，网上银行业务 | +| internet computer | 为了计算机 | +| internet economy | 网络经济 | +| internet fraud | 网络欺诈 | +| internet phone | 网络电话 | +| internet protocal | 国际互联网通信协议 | +| internet protocol address | 互联网通信协议地址 | +| internet security | 国际互联网安全，网络安全 | +| internet service provider | 互联网服务提供商 | +| internet society | 国际互联网协会 | +| internetwork | 互联网 | +| interoperability | 兼容性 | +| interperiod allocation account | 跨期分配帐户 | +| interperiod income tax allocation | 所得税跨期分摊 | +| interpolation | 内推法 | +| interpretation | 说明解释 | +| intertransfer budget item | 预算项目的流用 | +| in the black | 盈余 | +| in the red | 亏损 | +| intracompany comparison | 公司内部比较 | +| intracompany document | 公司内部凭证 | +| intracompany transger price | 公司内部划拨价格 | +| intranet | 互联网 | +| in transit | 在途 | +| intraperiod tax allocation | 所得税期内分摊 | +| intrinsic value | 内涵价值 | +| introduction | 挂牌发行 | +| introduction of foreign investment | 引进外资 | +| introduction of technology | 引进技术 | +| intromission | 挪用款项 | +| intrust | 委托，信托 | +| invalidity | 无效，失效 | +| inventoriable cost | 可盘存产品成本 | +| inventory | 存货，盘存，资产目录，资产清册 | +| inventory accounting | 存货会计 | +| inventory adjustment | 存货调整 | +| inventory audit | 存货审计 | +| inventory buffer | 缓冲存货 | +| inventory card | 存货卡片 | +| inventory control | 存货控制 | +| inventory cost | 存货成本 | +| inventory decision model | 存货决策模型 | +| inventory equation | 存货方程式，盘存公式 | +| inventory financing | 存货筹资 | +| inventory flow assumption | 存货流转假设 | +| inventory layer | 存货层次 | +| inventory ledger | 存货分类帐 | +| inventory to net-working-capital ratio | 存货对流动资金净额的比率 | +| inventory observation | 盘存观察 | +| inventory risk | 存货风险 | +| inventory-sales ratio | 存货对销售额的比率 | +| inventory sheet | 盘存表，存货盘点表 | +| inventory short and over | 存货盘盈与盘亏 | +| inventory system | 盘存制度 | +| inventory taking | 存货盘存 | +| inventory turnover | 存货周转率，存货周庄次数 | +| inventory valuation | 存货计价 | +| inventory valuation adjustment | 存货计价调整 | +| inventory variation | 存货变动 | +| inverted market | 逆转市场 | +| inverted yield curve | 倒转收益率 | +| invested capital | 已投股本，已投资本 | +| investing institution | 投资机构 | +| investment | 投资 | +| investment adviser | 投资咨询师 | +| investment advisory account | 投资咨询帐户 | +| investment allowance | 投资减免 | +| investment analysis | 投资分析 | +| investment appraisal | 投资评价 | +| investment bank | 投资银行 | +| investment banker | 投资银行，投资银行家 | +| investment banking | 投资银行业务 | +| investment bill | 票据投资 | +| investment center | 投资中心 | +| investment club | 投资俱乐部 | +| investment company | 投资公司 | +| investment consulting firm | 投资咨询事务所 | +| investment counselor | 投资咨询师 | +| investment decision | 投资决策 | +| investment environment | 投资环境 | +| investment fraud | 投资欺诈 | +| investment grade | 投资登记 | +| investment guarantee | 投资保证 | +| investment income | 投资收益 | +| investment loss | 投资损失 | +| investment management | 投资管理 | +| investment manager | 投资经理 | +| investment managers regulatory organization | 投资经理人员自律组织 | +| investment multiplier | 投资乘数 | +| investment objective | 投资目标 | +| investment ombudsman | 投资服务巡视员 | +| investment portfolio | 投资组合 | +| investment project | 投资项目 | +| investment property | 不动产投资 | +| investment software | 投资软件 | +| investment strategy | 投资战略 | +| investment tax credit | 投资税额抵免 | +| investment trust | 投资信托，投资信托公司 | +| investment turnover | 投资周转率 | +| investor | 投资人 | +| investor guide | 投资者指导网站 | +| invisible asset | 无形资产 | +| invisible balance | 无形国际收支差额 | +| invisible income | 无形收益 | +| invisible trade | 无形贸易 | +| invoice | 发货票 | +| invoice cost | 发货票原价 | +| invoice discounting | 发货票贴现 | +| invoice price | 发货票价格 | +| invoice register | 发货票登记薄 | +| involuntary alienation | 强制性转让 | +| involuntary bankruptcy | 强制性破产 | +| involuntary lien | 强制性留置权 | +| involuntary unemployment | 强制性失业 | +| IOU | 欠条，借据 | +| IP address | 国际互联网地址 | +| iphone | 网络电话 | +| irredeemable bond | 不可兑现债券 | +| irredeemable currency | 不可兑换货币 | +| irregularities | 不符常规，不正当帐务处理 | +| irregular tax | 杂税 | +| irrelevance theory of dividend | 股利无关理论 | +| irrelevant cost | 不相关成本 | +| irresistible force | 不可抗力 | +| irrevocable beneficiary | 不可变更的收益人 | +| irrevocable letter of credit | 不可撤销证 | +| irrevocable trust | 不可撤销信托 | +| irr method | 内含收益率发 | +| irs audit | 国内税务署审计 | +| irs criminal investigation | 国内税务署犯罪调查 | +| irs enrolled agent | 国内税务署注册税务代理人 | +| irs onlineflling | 国内税务署联网纳税申报表 | +| ISACA standard | 信息系统审计和控制协会审计准则 | +| IS audit | 信息系统审计 | +| issue | 发行，发料 | +| issue by tender | 投标发行 | +| issued capital stock | 已发行股份 | +| issue price | 发行价格 | +| issuing bank | 信用证开证银行 | +| issuing house | 代办证券发行银行 | +| is world net | 信息系统世界互联网 | +| ITA membership | 信息技术联盟会员资格 | +| ITA web side | 信息技术联盟网站 | +| item-by-item method | 逐项比较发 | +| itemize | 分项列举 | +| it governance institute | 信息技术管理学会 | +| IT know-how | 先进信息技术 | +| jargon | 网络行话，网络俚语 | +| Jason clause | 杰森条款 | +| java language | 爪哇程序语言 | +| J-curve J | 形曲线 | +| jerque note | 海关检验证 | +| JIT inventory system | 适时存货控制 | +| job | 工作，作业 | +| job batch | 成批作业 | +| jobber | 股票经销商 | +| jobbery | 营私舞弊 | +| job order | 订单 | +| job-order costing | 订单成本计算法 | +| job ticket | 工作通知单 | +| John Wiley Sons | ，inc约翰，威力图书公司 | +| joint account | 联合帐户，联名帐户 | +| joint adventure | 联营，合作经营 | +| joint AICPA Literature Award | 美国注册公共会计师协会与美国会计学会联合颁发会计著作奖金 | +| joint-and-several liability | 共同和个别责任，连带和个别责任 | +| joint annuity | 共同年金 | +| joint audit | 联合审计 | +| joint bid | 联合投标 | +| joint bond | 联合债券 | +| joint capital | 联合资本 | +| joint cost | 联合成本，联产品成本 | +| joint decision making | 联合决策 | +| joint disciplinary scheme | 联合整训计划 | +| joint endorsement | 共同背书 | +| joint liablity | 连带责任 | +| joint loan | 联合贷款 | +| joint ownership | 共同所有权 | +| joint product | 联产品 | +| Joint Project | 联合计划 | +| joint return | 共同税单 | +| joint-stock company | 合股公司 | +| joint tenant | 财产共同所有人 | +| joint venture | 联营，合资经营 | +| journal | 日记帐 | +| journal entry | 日记帐分录 | +| journal voucher | 记帐凭单，分录传票 | +| judgment | 判断，判决 | +| judgment creditor | 判定债权人 | +| judgment debtor | 判定债务人 | +| judgment lien | 判定留置权 | +| judgment payable | 判定应付款项 | +| judgment sampling | 判断抽样法 | +| judicial foreclosure | 法院判决没收抵押品 | +| judicial sale | 法院判决销售 | +| junior accountant | 初级会计师，助理会计师 | +| junior board of directors | 低级董事会 | +| junior bond | 非优先债券 | +| junior mortgage | 非优先抵押 | +| junior stock | 非优先股票 | +| junk | 废旧存货，废旧资料 | +| junk bond | 低级债券 | +| junket | 公费旅游 | +| jurisdiction of boundary | 地域管辖权 | +| jurisdiction of inhabitant | 居民管辖权 | +| juristic person | 法人 | +| just-in-time inventory system | 适时存货制度 | +| just price | 公正价格，公平价格 | +| just wage | 公平工资 | +| Keogh plan | 基奥退休金计划 | +| kerb market | 场外债券市场 | +| key board | 键盘 | +| key business ratios | 关键行业比率 | +| key currency | （关键货币，关键通货） | +| key executive option | 重要高级管理人员购股权 | +| key executive insurance | 重要高级管理人员保险 | +| Keynes effect | 凯恩斯效应 | +| Keynesian economics | 凯恩斯经济学 | +| Keynesian fiscal policy | 凯恩斯财政政策 | +| key word | 关键词语 | +| kickback | 回扣 | +| kind | 实物 | +| kite-flying | 开空头支票，开空头票据 | +| kiting stock | 空头股票 | +| kitty | 共同资金，集合资金 | +| knocked down | 拍板成交 | +| know-how | 先进技术，技术诀窍 | +| know-how license | 先进技术许可证，技术诀窍许可证 | +| knowledge | 知识，学识 | +| knowledge intensive | 知识密集 | +| knowledge base | 知识数据库 | +| knowledge center | 知识中心信息库 | +| knowledge management | 知识管理 | +| knowledge network | 知识互联网 | +| knowledge worker | 知识工人 | +| KPMG international | 毕马威会计师事务所 | +| liquidity ratio | 流动性比率 | +| labeled price | 标价 | +| labor | 工人 | +| labor budget | 人工预算 | +| labor cost | 人工成本 | +| labor cost audit | 人工成本审计 | +| labor efficiency | 劳动效率，人工效率 | +| labor efficiency variance | 人工效率差异 | +| labor hour | 工时 | +| labor hour method | 人工小时法 | +| labor hour rate | 人工小时率 | +| labor income | 劳动收入，劳动收益 | +| labor in process | 在制人工 | +| labor intensive | 人工密集 | +| labor rate variance | 人工工资率差异 | +| labor standard | 人工定额，人工标准 | +| labor time variance | 人工工时差异 | +| labor turnover | 工人流转率 | +| labor variance | 人工差异 | +| lag | 滞后，时差 | +| lagged relationship | 滞后关系 | +| lagging indicator | 滞后指标 | +| laity | 外行人 | +| lame duck | 无力偿债者，投机失败者；无活力企业，无力经营企业 | +| land | 土地，地产 | +| land and building | 土地和建筑物，房地产 | +| land bank | 土地银行 | +| land contract | 土地契约，土地合同 | +| land development | 土地开发 | +| landed price | 抵岸价格 | +| land improvement | 土地改良投资 | +| landing charge | 卸货费 | +| land intensive | 土地密集 | +| land occupancy charge | 土地使用费 | +| landowner’s royalty | 土地开采使用费 | +| land tax | 土地税 | +| land trust | 土地信托 | +| land value increment tax | 地价增值税 | +| lapping | 截留现金，挪用现金 | +| lapse | 失效 | +| lapsed funds | 失效资金 | +| lapsed option | 失效期权 | +| lapsed policy | 失效保单 | +| lapsing schedule | 逐期摊销明细表 | +| laptop computer | 膝上式电子计算机 | +| laser printer | 激光打印机 | +| last-in,first-out method | 后进先出法 | +| last-in ,still-here method | 后进未出法 | +| last invoice price | 最近进价法 | +| last trading day | 最后交易日 | +| late payment charge | 延期付款罚金，滞纳金 | +| latency time | 等待时间 | +| late presentation | 延迟交单 | +| laundered money | 隐蔽非法资金 | +| law | 法律，法规；法则，规律 | +| law day | 法定还款日期 | +| lawful reserve | 法定准备金 | +| law of comparative advantage | 比较利益规律 | +| law of diminishing benefit | 效益递减规律 | +| law of diminishing return | 收益递减规律 | +| law of increasing cost | 成本递增规律 | +| law of supply and demand | 供求规律 | +| lawsuit | 诉讼 | +| lay days | 装卸期限 | +| lay off pay | 临时解雇工资 | +| lead bank | 主办银团，首席银行 | +| leader pricing | 领导价格 | +| leading and lagging | 提前或拖延支付货款 | +| leading case | 主要判例 | +| leading company | 领导公司 | +| leading indicator | 超前经济指标 | +| leading industry | 领导工业，领导产业 | +| leading market | 领导市场 | +| lead insurance company | 首席保险公司 | +| lead manager | 首席经理人 | +| lead relationship | 超前关系 | +| lead time | 订货间隔期，订货提前期 | +| learning curve effects | 学习曲线效应 | +| lease | 租赁 | +| lease accounting | 租赁会计 | +| leaseback | 返回租赁 | +| lease contract | 租赁合同 | +| lease expense | 租赁费 | +| lease finance company | 租赁金融公司 | +| lease financing | 租赁筹资 | +| lease guarantee program | 租赁保证计划 | +| leasehold | 租赁权，租赁资产 | +| leasehold mortgage | 租赁资产抵押 | +| leasehold property | 租赁财产 | +| lease-option agreement | 优先购买权租赁 | +| lease-or-buy decision | 租买选择决策 | +| leasing company | 租赁公司 | +| leasing industry | 租赁产业 | +| least and latest rule | 最少最迟规则 | +| least cost decision | 最低成本决策 | +| least cost routing | 最小成本路径法 | +| least square method | 最小平方法 | +| ledger | 分类帐 | +| ledger account | 分类帐帐户 | +| ledger analysis | 分类帐分析 | +| ledger control | 分类帐控制 | +| ledger journal | 分类日记帐 | +| legacy | 遗产，遗嘱 | +| legal accounting | 法规会计 | +| legal action | 法律诉讼 | +| legal appropriation | 法定拨款 | +| legal asset | 法定资产 | +| legal assignment | 法定转让 | +| legal budget | 法定预算 | +| legal capital | 法定资本，法定股本 | +| legal charge | 法定留置权 | +| legal entity | 法定个体 | +| legal estate | 合法财产 | +| legal fee | 法律费，诉讼费 | +| legal interest | 法定权益，法定利息 | +| legal investment | 法定投资 | +| legalism | 法规主义 | +| legal liability | 法定负责，法律责任 | +| legal liquidation | 法定清算 | +| legal list | 法定证券清单 | +| legal monopoly | 法定垄断 | +| legal mortgage | 法定抵押 | +| legal obligation | 法定债务 | +| legal opinion | 法律意见书，律师意见书 | +| legal person | 法人÷ | +| legal personality | 法人资格 | +| legal regulations | 法律规章 | +| legal representative | 法定代理人 | +| legal reserve | 法定准备金，法定公积金 | +| legal security | 法定证券 | +| Fiat Money | 法定货币，法币 | +| legal valuation | 法定估价 | +| legal value | 法定价值 | +| legatee | 遗产受赠人 | +| legislation | 立法，法规 | +| legitimacy | 合法性 | +| legitimate operation | 合法经营 | +| legitimate interest | 合法权益 | +| lender | 贷出人，贷款人 | +| lender of last resort | 最后贷款人 | +| lending ceilings | 贷款最高限额 | +| lending institution | 贷款机构 | +| lending rate | 贷款利率 | +| lending ratio | 贷款比率 | +| less developed country | 不发达国际 | +| lessee | 承租人 | +| lessor | 出租人 | +| letter of acceptance | 接受投标信函 | +| letter of administration | 遗产管理委任证书 | +| letter of advice | 通知所书 | +| letter of allotment | 股份分配通知书 | +| letter of application | 认股申请书 | +| letter of attorney | 授权委托书 | +| letter of comfort | 安慰信函，非正式保证信函 | +| letter of confirmation | 确认信函，询证信函 | +| letter of credit | 信用证 | +| letter of engagement | 约定信函，聘函 | +| letter of guarantee | 信用保证信函，保函 | +| letter of hypothecation | 质押证书，抵押证书 | +| letter of intent | 意向书 | +| letter of licence | 延期索债函 | +| letter of lien | 留置权证书 | +| letter of patent | 专利证书 | +| letter of recommendation | 改进管理建议信函 | +| letter of regret | 抱歉信函，为分配股份信函 | +| L | －way信息高速公路 | +| masstricht treaty | 马斯特里特条约 | +| machine-hour method | 机器小时法 | +| machine-hour rate | 机器小时率 | +| machine language | 机器语言 | +| machine redable medium | 机器可读媒体 | +| machinery and equipment | 机器和设备 | +| machinery insurance | 机器保险 | +| macro-accounting | 宏观会计 | +| macro-analysis | 宏观分析 | +| macro-distribution | 宏观分配 | +| macro-cost | 宏观成本 | +| macro-economic policy | 宏观经济政策 | +| macro-economic | 宏观经济学 | +| macro-political risk | 宏观政治风险 | +| macro-public finance | 宏观财政 | +| macro-benefit | 宏观效益 | +| magnetic card | 磁卡 | +| magnetic core | 磁芯 | +| magnetic disk | 磁盘 | +| magnetic ink character recognition | 磁墨水识别 | +| magnetic strip | 磁条 | +| mail box | 信箱 | +| mail reader | 信函阅读软件 | +| mail remittance | 汇款，信汇 | +| mail remittance rate | 信汇汇率 | +| main account | 主要帐户 | +| main books | 主要帐薄 | +| main budget | 总预算 | +| main currency | 主要货币 | +| minframe | 主机，大型计算机 | +| main investment market | 主要投资市场 | +| main memory | 主存储器 | +| main product | 主要产品 | +| maintenance and repair | 维修和修理费 | +| maintenance expense | 维修费 | +| maintenance grant | 支持性补助金 | +| maintenance lease | 维修性租赁 | +| maintenance management | 维修管理 | +| maintenance of operating capacity | 营业能力维护 | +| major company | 主要公司 | +| major industry | 主要产业 | +| majority interest | 多数股权，多数权益 | +| majority-owned subsidiary | 被拥有多数股权的子公司 | +| majority stockholders | 多数股权股东 | +| major repair | 大修理 | +| make-or-buy decision | 自制或外购决策 | +| marker | 出票人，制造商 | +| make-ready time | 生产准备时间 | +| make-to-order | 为订货生产 | +| make-to-stock | 为存货生产 | +| make-up depreciation | 增补折旧费，补差折旧费 | +| make-up pay | 增补工资，补差工资 | +| making-up price | 追补结算价格 | +| maladminister | 经营管理不善 | +| mala fide | 不诚实，不忠实 | +| malfeasance | 越权，失职 | +| malfunction | 故障 | +| malicious damage | 恶意破坏损失 | +| malpractice insurance | 职业过失保险 | +| managed account | 管理帐户 | +| managed account industry | 管理帐户产业 | +| managed cost | 管理成本 | +| managed currency | 管制货币 | +| managed economy | 管制经济 | +| managed fixed cost | 管理固定成本 | +| managed floating exchange rate | 管制浮动汇率 | +| managed fund | 管理基金 | +| managed price | 管制价格 | +| management | 管理，企业管理;管理人员，企业管理人员 | +| management accountant | 管理会计 | +| management accounting | 管理会计 | +| management advisory services | 管理咨询服务 | +| management audit | 管理审计 | +| management buy-out | 企业管理人员收购股权 | +| management by crisis | 应急管理 | +| management by exception | 例外管理 | +| management by objectives | 目标管理 | +| management company | 管理公司 | +| management consultant | 企业管理咨询师，企业管理顾问 | +| management consulting firm | 企业管理咨询事务所 | +| management contract | 管理合同 | +| management control | 管理控制 | +| management fee | 管理费 | +| management fraud | 管理人员舞弊，管理人员欺诈 | +| management game | 管理对策 | +| management information system | 管理信息系统 | +| management investment company | 管理投资公司 | +| management override | 管理人员越权，管理人员滥用职权 | +| management participation | 参与管理 | +| management performance | 管理业绩 | +| management ratio | 管理比率，管理人员比率 | +| management representation | 企业管理人员情况说明信函 | +| management’s discussion and analysis of earnings | 企业管理人员对收益的阐述和分析 | +| management share | 管理人员股份 | +| management’s illegal act | 企业管理人员违法行为 | +| management’s reports | 管理人员对年度财务报告进行内部控制的报告 | +| management technology | 企业管理技术 | +| management trust | 管理信托 | +| manager | 经理 | +| managerial accountant | 管理会计师 | +| managerial accounting | 管理会计 | +| managerial cost accounting | 管理成本会计，管理成本会计学 | +| managerial decision | 管理决策 | +| managerial decision model | 管理决策模型 | +| managerial finance | 管理财务 | +| managerial philosophy | 管理哲学 | +| managerial revolution | 管理革命 | +| managerial sohool | 管理学派财务理论 | +| managerial school | 管理学派财务理论 | +| manager’s share | 经理人员股份 | +| managing agent | 管理代理人 | +| managing director | 常务董事 | +| managing partner | 管理受托人 | +| mandate | 委托，委托书 | +| mandatory arbitration | 强制仲裁 | +| manifest | 载货清单，货单 | +| manipulation of accounts | 窜改会计帐目 | +| manipulation of market | 操纵市场 | +| manufactory | 制造厂，工厂 | +| manufacturer | 厂商，制造商 | +| manufacturer’s export agent | 制造商出口代理人 | +| manufacturer’s invoice | 厂商发货票 | +| manufacturing account | 生产帐户，制造帐户，生产报表，制造报表 | +| manufacturing consighment | 委托加工，寄托加工 | +| manufacturing cost | 制造成本 | +| manufacturing expense | 制造费用 | +| manufacturing overhead | 制造间接费用 | +| manufacturing overhead rate | 制造间接费用分配率 | +| manufacturing statement | 生产报表，制造成本表 | +| margin | 毛利，毛利率；保证金 | +| margin account | 保证金帐户 | +| marginal analysis | 边际分析 | +| marginal business | 边际营业 | +| marginal buyer | 边际买主 | +| marginal cost | 边际成本 | +| marginal cost-benefit analysis | 边际成本效益分析 | +| marginal costing | 边际成本计算法 | +| marginal cost of capital | 边际资本成本 | +| marginal cost pricing | 边际成本计价法 | +| marginal efficiency of capital | 资本的边际效率 | +| marginal income | 边际收益 | +| marginal income ratio | 边际收益率 | +| marginal profit | 边际利润 | +| marginal revenue | 边际收入 | +| marginal revenue equals marginal cost | 边际收入等于边际成本 | +| marginal social cost | 边际社会成本 | +| marginal tax rate | 边际税率 | +| marginal utility | 边际效用 | +| marginal value | 边际价值 | +| marginal of safety | 营业安全幅度 | +| margin of solvency | 清偿能力限度 | +| marine bill of lading | 海运提货单 | +| marine insurance | 海运保险 | +| marine losses | 海损 | +| marine premium | 海运保险费 | +| maritime law | 海商法 | +| markdown | 减价，减记 | +| marked check | 保付支票 | +| market price | 表明价格 | +| market | 市场，证券交易所，商品交易所，行情 | +| marketability | 适销性，变现性 | +| marketable securities | 适销证券，有价证券 | +| marketable securities adjustment | 有价证券调整 | +| marketable securities management | 有价证券管理 | +| market analysis | 市场分析 | +| market-based price | 市价基础价格 | +| market capitalization | 市价资本总额 | +| market concentration | 市场集中化 | +| market development | 市场开发 | +| market disruption | 市场瓦解 | +| market economy | 市场经济 | +| market factor | 市场要素 | +| marketing | 推销，营销；市场学，市场营销学 | +| marketing audit | 销售审计 | +| marketing budget | 销售预算 | +| marketing cost | 销售成本 | +| marketing cost analysis | 销售成本分析 | +| marketing decision | 推销决策，营销决策 | +| Marketing Encyclopedia System | 市场营销百科全书信息系统 | +| marketing expense | 销售费用 | +| marketing orientation | 销售导向 | +| market mechanism | 市场机能，市场调节机制 | +| market-out clause | 停止销售条款 | +| market-penetration pricing | 市场渗透定价法 | +| market potential | 市场潜力 | +| market power | 市场支配力 | +| market price | 市场价格，市价；交易所牌价 | +| market rate of exchange | 市场汇率 | +| market rate of interest | 市场利率 | +| market rate of return | 市场风险收益率 | +| market research | 市场研究 | +| market risk | 市场风险，证券市场风险 | +| market-risk premium | 市场风险溢酬 | +| market saturation | 市场饱和度 | +| market share | 市场份额，市场占有率 | +| market-skimming pricing | 市场刮脂定价法 | +| market test | 市场测试 | +| market timing | 产品推销时间安排 | +| market value | 市场价值 | +| market value method | 市场价值法，市价法 | +| market value weights | 市场价值加权法，市价加权法 | +| markon | 成本加成，批零差价 | +| markon percentage | 成本加成率 | +| markov analysis | 马尔可夫分析法 | +| markup | 加价；成本加成 | +| markup cancellation | 加价取消 | +| marshalling of assets | 资产清偿序列 | +| mass marketing | 大规模销售 | +| mass production | 大规模生产 | +| master budget | 主预算，总预算 | +| master card | 万事达信用卡 | +| master contract | 主合同，总合同 | +| master file | 主文件，主档案 | +| master of business administration | 工商管理硕士 | +| master policy | 总保险单 | +| matching concept | 配合概念，配比概念 | +| matching credit | 对等税收减免，对等税收抵免 | +| matching expense with revenue | 费用与收入配比 | +| matching funds | 对等资金 | +| matching principle | 配比原则，配合原则 | +| material | 材料，原材料；重要的 | +| material alterations | 重要变更 | +| material breach | 重大违约 | +| material budget | 材料预算 | +| material control | 材料控制 | +| material cost | 材料成本 | +| material cost variance | 材料成本差异 | +| material in process | 在制材料 | +| material inventory | 材料存货 | +| materiality principle | 重要性原则 | +| material management | 材料管理 | +| material price variance | 材料价格差异 | +| material quantity variance | 材料用量差异 | +| material requirement planning | 材料需用量计划 | +| material requisition | 领料单 | +| material subsidiary ledger | 材料辅助分类帐 | +| material turnover | 材料周转率 | +| mathematical model | 数学模型 | +| mathematical programming | 数学规划 | +| matrix | 矩阵 | +| matrix allocation method | 矩阵分摊法 | +| matured bill | 到期票据 | +| matured liability | 到期负债 | +| mature economy | 成熟经济 | +| mature multinational company | 成熟跨国公司 | +| maturity | 期限 | +| maturity basis | 到期基准 | +| maturity date | 到期日 | +| maturity risk premium | 到期日风险溢酬 | +| maturity stage | 成熟阶段 | +| maturity value | 到期值 | +| maturity yield | 到期日收益率 | +| maximax criterion | 最大最大规则 | +| maximization of earnings per share | 每股收益最大化 | +| maximization of profit | 利润最大化 | +| maximization of wealth | 财富最大化 | +| maximum price | 最高价格 | +| maximum tax | 最高税额，最高税率 | +| MBA Student Attitudes About Business and Society | 工商管理硕士学生对企业和社会的态度 | +| Mcfarlane Report | 麦克法兰报告 | +| mean price | 中间价 | +| means | 收入，财产；工具，手段 | +| means-ends analysis | 手段和目的分析 | +| means of disclosure | 财务状况披露工具 | +| means of payment | 支付手段 | +| measurement | 计量 | +| measurement of income | 收益计量 | +| measurement theory | 计量理论，计量论 | +| measurement of central tendency | 集中趋势的计量 | +| measurement of deviation | 偏差的计量 | +| measurement of value | 价值尺度 | +| media | 媒介，媒体 | +| mediation | 调解 | +| mediator | 调解人 | +| medical expense deduction | 医疗费用扣减 | +| medicare | 老年医疗保险计划 | +| medium-sized company | 中型公司 | +| medium of payment | 支付媒介 | +| medium-term liability | 中期负债 | +| meeting of creditors | 债权人会议 | +| meeting of stockholders | 股东大会 | +| melon | 额外股利，意外之财 | +| member | 会员,股东 | +| member bank | 会员银行 | +| member firm | 会员事务所 | +| membership fee | 会员会费 | +| members’ voluntary liquidation | 股东自愿清偿 | +| memorandum account | 备忘帐户，备查帐户 | +| memorandum book | 备忘薄，备查薄 | +| memorandum entry | 备忘分录 | +| memorandum of association | 公司章程 | +| memorandum of deposit | 抵押品备忘录，抵押品存放单据 | +| memory | 存储器 | +| menu software | 菜单式软件 | +| mercantile accounting | 商业会计 | +| mercantile credit | 商业信用 | +| mercantile credit agency | 商业信用调查机构 | +| mercantile custom | 商业惯例 | +| mercantile paper | 商业票据 | +| merchandise | 商品 | +| merchandise account | 商品帐户 | +| merchandise cost | 商品成本 | +| merchandise inventory | 商品存货 | +| merchandise mark | 商标 | +| merchandiser | 商人，商号 | +| merchandise turnover | 商品周转率 | +| merchandising | 商品推销 | +| merchandising business | 商业企业 | +| merchantability | 适销性 | +| merchant’s rule | 商界计息办法 | +| merchant wholesaler | 批发商 | +| merger | 吸收合并，兼并 | +| merger accounting | 兼并会计 | +| merger arbitrage | 兼并套利 | +| merit bonus | 奖金 | +| merit pay | 功绩工资 | +| message | 电子通信，电信 | +| message processing program | 电信处理程序 | +| metallic currency | 金属货币，硬币 | +| Metcalf report | 梅特卡夫报告 | +| methodology of accounting | 会计方法论 | +| methodology of finance | 财务方法论 | +| micro-accounting | 微观会计 | +| micro-benefit | 微观效益 | +| micro-computer | 微型电子计算机 | +| micro-copy | 微缩本 | +| micro-cost | 微观成本 | +| micro-economics | 微观经济学 | +| microfilm system | 萎缩胶卷系统 | +| micro-political risk | 微观政治风险 | +| micro-processor | 微处理机 | +| Microsoft Corporation | 微软公司 | +| Microsoft Office system | 微软办公室软件系统 | +| Microsoft Windows | 微软视窗 | +| middleman | 中间商 | +| middle market price | 中间价 | +| middle rate | 中间汇率 | +| migratory corporation | 外籍公司 | +| milestone | 重大事件，里程碑 | +| milestone budget | 里程碑预算 | +| millionaire | 百万富翁，巨富 | +| mine | 矿场，矿山 | +| mine construction and equipment | 矿道和设备 | +| mineral lease | 矿上租赁 | +| mineral right | 采矿权 | +| minicomputer | 小型电子计算机 | +| minimization of cost | 成本最低化 | +| minimization of loss | 损失最小化 | +| minimum cash balance | 最低现金余额 | +| minimum charge | 最低费用 | +| minimum disclosure requirement | 最低披露要求 | +| minimum economic size | 最小经济规模 | +| minimum lease payment | 最低租赁费用 | +| minimum legal capital | 最低法定资本 | +| minimum price | 最低价格 | +| minimum required rate of return | 最低期望收益率 | +| minimum standard of living | 最低生活水平 | +| minimum stock | 最低存货 | +| minimum subscription | 最低股本认购额 | +| minimum tax | 最低税额 | +| minimum wage | 最低工资 | +| minority control | 少数控股权制 | +| minority interest | 少数股权 | +| minority protection | 少数股权保护 | +| minority stockholders | 少数控股权股东 | +| minutes | 会议计录 | +| misapplication of resources | 资源的滥用 | +| misappropriation | 挪用，盗用 | +| miscalculation | 误算 | +| miscellaneous account | 杂项帐户 | +| miscellaneous expense | 杂项费用 | +| miscellaneous revenue | 杂项收入 | +| miscount | 计数错误 | +| misdate | 误填日期 | +| misdeclaration | 虚假申报税单 | +| misery index | 悲惨指数，贫困指数 | +| misfeasance | 滥用职权 | +| misleading | 失实，导致误解 | +| mismanagement | 管理不善，处理失当 | +| mismatch | 不配合，配合不当 | +| mispresentation | 虚报，虚列 | +| missed discount | 折扣失效 | +| misstatement | 虚报，错报 | +| mixed account | 混合帐户 | +| mixed cost | 混合成本 | +| mixed economy | 混合经济 | +| mixed income | 混合收益，混合收得 | +| mixed inventory | 混合存货 | +| mixed pension | 混合退休金 | +| mixed policy | 混合保险单 | +| mixed property | 混合性财产 | +| mixed rate | 混合汇率 | +| mixed sale | 混合销售 | +| mixed tariff | 混合关税 | +| mixed transaction | 混合经济业务，混合会计事项 | +| mixed variance | 混合差异 | +| MMI Membership | 资金管理协会会员资格 | +| MMI objective | 资金管理协会目标 | +| mobile office | 移动办公室 | +| mobility | 流动性 | +| model | 模型，模式 | +| model of accounting | 会计模式 | +| model of economy | 经济模式 | +| mode of payment | 支付方式 | +| modern accounting | 现代会计 | +| modern accounting theory | 现代会计理论 | +| modern cost accounting | 现代成本会计 | +| modern economy | 现代经济 | +| modern enterprise | 现代企业 | +| modern financial management | 现代财务管理 | +| modern management | 现代企业管理 | +| modern portfolio theory | 现代证券组合投资理论 | +| modern theory of capital structure | 现代资本结构理论 | +| modified accelerated cost recovery system | 修订得加速成本回收制度 | +| modified cash basis | 改进的收付实现制 | +| modified historical-cost accounting | 改进的历史成本会计 | +| modulator-demodulator | 调制解调器 | +| monetary asset | 货币性资产 | +| monetary bloc | 货币集团 | +| monetary current asset | 货币性流动资产 | +| monetary gain or loss | 货币性损失 | +| monetary inflation | 货币性通货膨胀 | +| monetary items | 货币性项目 | +| monetary liability | 货币性负债 | +| monetary nonmonetary method | 货币性和非货币性项目法 | +| monetary policy | 货币政策，金融政策 | +| monetary reform | 货币改革 | +| monetary transaction | 货币性经济业务 | +| monetary unit | 货币单位 | +| monetary working capital | 货币性流动资金 | +| monetary working capital adjustment | 货币性流动资金调整额 | +| money | 货币，现金 | +| money broker | 短期借贷经纪人 | +| money capital | 货币资本 | +| money capital maintenance concept | 货币资本维护概念 | +| money center | 货币中心，金融中心 | +| money illusion | 货币错觉，货币幻觉 | +| money income | 货币收入，货币收益 | +| money laundering | 洗黑钱 | +| money lender | 放债者 | +| money management | 货币管理 | +| money market | 货币市场，金融市场 | +| money market instrument | 金融市场票据 | +| money measurement concept | 货币计量概念 | +| money measurement postulate | 货币计量假设 | +| money of account | 记帐货币 | +| money order | 汇票 | +| money purchase pension plan | 货币购买退休金计划 | +| money rate o interest | 货币利率 | +| money supply | 货币供应量 | +| money wage | 货币工资 | +| monitor | 监控器 | +| Monopolies and Mergers Commission | 垄断与兼并调查委员会 | +| monopoly | 垄断 | +| monopoly price | 垄断价格 | +| monopoly profit | 垄断利润 | +| monopsony | 独家买主垄断 | +| Monte Carlo simulation | 蒙特卡洛模型 | +| monthly interest rate | 月利率 | +| monthly statement | 月份报表，月份帐单 | +| moody’s bond yield | 穆迪债券收益率 | +| moratorium | 延期偿付协议，延期偿付期限 | +| mortgage | 抵押，抵押权 | +| mortgage bank | 抵押银行 | +| mortgage bond | 抵押债券 | +| mortgagee | 承押人 | +| mortgage lien | 抵押留置权，抵押扣押权 | +| mortgage loan | 抵押贷款 | +| mortgage market | 抵押市场 | +| mortgage payable | 应付抵押帐款 | +| mortgage term | 抵押期限 | +| mortgage trust | 抵押信托 | +| mortgagor | 抵押人 | +| most-favor-nation clause | 最惠国条款 | +| most-favor-nation treatment | 最惠国待遇 | +| mouse | 鼠标器，鼠标 | +| movable property | 动产 | +| movables | 动产 | +| moving average | 移动平均数 | +| moving average inventory method | 移动平均存货法 | +| moving budget | 移动预算 | +| moving projection | 移动预测 | +| multicolumn jorunal | 多栏日记帐 | +| multicolumn reporting | 多栏报表 | +| multicurrency loan | 多种货币贷款 | +| multifunctional card | 多功能磁卡 | +| multiindustry company | 多行业公司 | +| multilateral trade | 多边贸易 | +| multimedia | 多媒体 | +| multinational accounting firm | 跨国会计师事务所 | +| multinational corporation | 多国公司，跨国公司 | +| multinational corporation accounting | 多国公司会计，跨国公司会计 | +| multinational corporation finance | 跨国公司财务 | +| multinational financing | 跨国筹资 | +| multinational transfer price | 跨国划拨价格 | +| multiple capital structure | 多重资本结构 | +| multiple discriminant analysis | 多变量判别分析法 | +| multiple hurdle rate | 多重最低期望收益率 | +| multiple overhead rate | 多种间接费用分配率 | +| multiple party account | 多方帐户 | +| multiple pricing | 多重作价 | +| multiple exchange rate | 多重外汇汇率 | +| multiple regression analysis | 多重回归分析 | +| multiple-step income statement | 多步式损益表 | +| multiple tariff | 多重关税税则 | +| multiplier principle | 乘数原理 | +| multi-processing | 多重处理 | +| multi-product pricing | 多重产品定价法 | +| muti-variable analysis | 多变量分析 | +| municipal bond | 市政公债 | +| municipal budget | 市政预算 | +| municipal corporation | 市营公司 | +| municipal finance | 市政财务 | +| mutual company | 互助公司 | +| mutual fund | 共同基金，互助基金 | +| mutual holding | 相互控股 | +| mutual insurance company | 互助保险公司 | +| mutually exclusive projects | 相互排斥的投资项目 | +| mutual saving bank | 互助储蓄银行 | +| net working capital | 流动资金净额 | +| net profit ratio | 净利率 | +| NAAPI membership | 全国无偿服务会计师协会会员资格 | +| naive forecast | 幼稚的预测 | +| naive investor | 幼稚的投资人 | +| naive theory of capital structure | 幼稚的资本结构理论 | +| naked bond | 无担保债券 | +| naked contract | 无担保合同 | +| named bill of lading | 记名提货单 | +| named insured | 指定被保险人 | +| named-peril insurance | 指定灾害保险 | +| NAPFA Membership | 个人财务咨询师全国协会会员资格 | +| NAPFA Web | 个人财务咨询师全国协会互联网 | +| narrative form | 叙述式 | +| narrow margin | 薄利 | +| narrow market | 狭窄市场呆滞市场 | +| narrow-range securities | 狭窄范围证券 | +| NASDAQ Index | 纳斯达克指数 | +| NASD Member | 全国证券经销商协会会员 | +| national account | 国民帐户 | +| national association of certified valuation analysis | 全国注册估价分析师 | +| national association of computerized tax processors | 全国电子计算机化税务师处理协会 | +| national association of investors corporation | 全国投资者俱乐部协会 | +| national association of securities dealers | 全国证券经销商协会 | +| national association of securities dealers automated quotation | 全国证券经销商协会自动报价系统 | +| national association of tax consaltants | 全国税务咨询师协会 | +| national automated accounting research system | 全国自动化会计研究系统 | +| national balance sheet | 国民资产负债表 | +| national bank | 国民银行，联邦注册银行 | +| national commission on fraudulent financial reporting | 预防欺诈性财务报告全国委员会 | +| national CPA firms | 全国性会计师事务所 | +| national debt | 国债 | +| national economic accounting | 国民经济会计 | +| national economic development council | 国民经济发展委员会 | +| national economy | 国民经济 | +| national enterprise | 国营企业 | +| national environmental policy act | 国家环境政策法 | +| national foreign trade council | 全国对外贸易委员会 | +| national income | 国民收入 | +| national income accounting | 国民收入会计 | +| national income accounts | 国民收入帐户 | +| national insurance | 国民保险 | +| national insurance contribution | 国民社会保险税 | +| nationalization | 国营化 | +| national savings sercurities | 国民储蓄证券 | +| National Science Foundation | 国家科学基金会 | +| national securities clearing corporation | 全国证券交易清算公司 | +| national stock exchange | 全国证券交易所 | +| national tariff | 国定关税税率 | +| national tax | 国家税收，国税 | +| national tax association | 全国税收协会 | +| national tax journal | 全国税务期刊 | +| national technical information service | 全国技术信息服务公司 | +| national treasury | 国库，金库 | +| national treatment | 国民待遇 | +| national wealth | 国民财富 | +| natural business year | 自然营业年度 | +| natural classification | 按性质分类 | +| natural person | 自然人 | +| natural resources | 自然资源 | +| natural wastage | 自然损耗 | +| natural wastage | 自然垄断 | +| near cash | 类现金，准现金 | +| near money | 类货币，准货币 | +| near term | 近期 | +| needs | 需求 | +| needs analysis | 需求分析 | +| negative amortization | 负摊还 | +| negative asset | 负资产 | +| negative assurance | 反面保证 | +| negative cash flow | 负现金流量 | +| negative confirmation | 反面查证，反面询证 | +| negative correlation | 负相关 | +| negative covenant | 反面保证条款 | +| negative equity | 负产权 | +| negative goodwill | 负商誉 | +| negative income tax | 负所得税，倒付所得税 | +| negative interest | 付利息 | +| negative investment | 付投资 | +| negative leverage | 负杠杆作用 | +| negative net worth | 负资本净值 | +| negative pledge clause | 负抵押条款 | +| negative salvage value | 负残值 | +| negative utility | 负效用 | +| negative variance | 负差异 | +| negative verification | 反面验证 | +| neglected discount | 漏失折扣 | +| negligence | 疏忽，过失 | +| negligence penalty | 过失罚金 | +| negotiability | 流通性，可转让性 | +| negotiable bond | 可转让债券 | +| negotiable bill | 可转让汇票 | +| negotiable bill of lading | 可转让提货单 | +| negotiable certificate of deposit | 可转让存单 | +| negotiable check | 可转让支票 | +| negotiable instrument | 流通票据，可转让票据 | +| negotiable letter of credit | 可转让信用证 | +| negotiable warehouse receipt | 可转让库单，可转让栈单 | +| negotiable amount | 议付金额 | +| negotiable bidding | 谈判招标，磋商招标 | +| negotiable contract | 磋商成交的合同 | +| negotiable credit | 磋商信用，协商信用 | +| negotiable purchase | 议价采购 | +| negotiation | 转让，议付;协商，协议 | +| neo-colonialism | 新殖民主义 | +| neo-keynesians economics | 新凯恩斯经济学 | +| net accounts receivable | 应收帐款净额 | +| net amount | 净额 | +| net assets | 资产净额 | +| net avails | 贴现净额 | +| net book value | 帐面净值 | +| net cash | 净现金，现金净价 | +| net cash flow | 净现金流量 | +| net cash investment | 净现金投资，现金投资净额 | +| net current assets | 流动资产净额 | +| net deficit | 净亏 | +| net earnings | 净盈余，净收益 | +| net income | 净收益 | +| net income ratio | 净收益率，销售收益率 | +| net income to sales ratio | 净收益对销售额比率，销售收益率 | +| net income to stockhilder’s equity ratio | 净收益对股东产权比率，股东产权收益率 | +| net income to total assets ratio | 净收益对资产总额比率，资产总额收益率 | +| net flow | 净现金流入 | +| net investment | 投资净额 | +| net invoice price | 发票净额 | +| net lease | 净租赁 | +| net liability | 负债净额 | +| net liquidation value | 清算净值 | +| net loss | 净损，净损失 | +| net-net income | 纯净收益 | +| net of tax | 税后净额 | +| net operating asset | 营业资产净额 | +| net operating income | 隐隐净收益 | +| net payroll | 工薪净额 | +| net present value | 净现值 | +| net present value index | 净现值指数 | +| net present value method | 净现值法 | +| net price | 净价 | +| net price method | 净价法 | +| net proceeds | 净收入 | +| net profit | 净利润，净利 | +| net profit ratio | 净利率，销售利润率 | +| net purchases | 进货净额 | +| net quick asset | 速动资产净额 | +| net realizable value | 变现净值 | +| net rental | 租金净额 | +| net revenue | 收入净额，营业收入净额 | +| net sales | 销售收入净额，销货净额 | +| net salvage value | 净残值 | +| network | 网络 | +| network address | 网络地址 | +| network administrater | 网络管理师 | +| network analysis | 网络分析师 | +| network chart | 网络图表 | +| network information center | 网络信息中心 | +| net working capital | 流动资金净额 | +| network security | 网络安全 | +| network software | 网络软件 | +| net worth | 净值，资本净值 | +| net worth earning ratio | 资本净值收益率 | +| net worth growth ratio | 资本净值增长率 | +| net worth method | 资本净值法 | +| net worth to fixed assets ratio | 资本净值对固定资产比率 | +| net worth turnover | 资本净值周转率 | +| net yield | 净收益，净收益率 | +| neutrality | 中性，中性原则 | +| new economics | 新经济学 | +| new economy | 新经济 | +| new fraud audit standard | 新欺诈审计准则 | +| new generation software inc | 新时代软件公司 | +| new international economic order | 国际经济新秩序 | +| new issue | 新证券发行 | +| new issue market | 新证券发行市场 | +| new issue securities | 新发行证券 | +| newly industrialized countries | （新工业化国家） | +| new money | 新资金 | +| new orders | 新订单 | +| new plant and equipment expenditures | 新厂房和机器设备支出 | +| new products development | 新产品研制，新产品开发 | +| new protectionism | 新保护主义 | +| new surplus | 新盈余 | +| new tax legislation | 新税收立法 | +| new view of investment | 新投资观念 | +| new york futures exchange | 纽约期货交易所 | +| new york interbank offered rate | 纽约银行同业优惠利率 | +| new york money market | 纽约货币市场 | +| new york stock exchange | 纽约股票交易所 | +| new york stock exchange common stock index | 纽约股票交易所普通股票价格指数 | +| next-in,fist-out | 差进先出法 | +| NFP accounting | 非盈利会计 | +| NFP organization | 非营利组织 | +| Noble memorial prize in economics | 诺贝尔经济学奖金 | +| no charge | 免收费用 | +| no credit | 概不赊欠 | +| node | 节点，结点 | +| no funds | 存款不足 | +| no-lien affidavit | 未留置证明书 | +| nomenclature | 分类商品目录表，关税税率分类商品目录集 | +| nominal account | 名义帐户，虚帐户 | +| nominal amount | 名义金额 | +| nominal asset | 名义资产 | +| nominal capital | 名义资本 | +| nominal cost of debt | 名义债务成本 | +| nominal damages | 名义赔偿，象征行赔偿 | +| nominal interest rate | 名义利率 | +| nominal liability | 名义负债 | +| nominal partner | 名义合伙人 | +| nominal price | 名义价格 | +| nominal rate of exchange | 名义汇率 | +| nominal rate of tax | 名义税率 | +| nominal value | 名义价值 | +| nominal wage | 名义工资 | +| nominal yield | 名义收益率 | +| nonacceptance | 拒绝承兑 | +| nonadjusting events | 不作调整的会计事项 | +| nonadmitted asset | 不承保资产 | +| nonappropriated retained earnings | 未指定用途留存收益 | +| nonarticulated concept | 非环接概念 | +| nonaudit service | 非审计服务 | +| nonbeared bond | 记名债券 | +| nonbusiness accounting | 非企业会计 | +| noncallable bond | 不提前偿还债务 | +| noncancellable lease | 不可撤销租赁 | +| noncash dividend | 非现金股利 | +| noncash expense | 非现金费用 | +| noncash fringe benefit | 非薪金福利 | +| noncash settlement | 非现金结算 | +| noncontributory pension plan | 不分担退休金计划 | +| noncontrollable cost | 不可控成本 | +| noncontrollable risk | 不可控风险 | +| noncinvertible bond | 不可兑换债券 | +| nonconvertible currency | 不可兑换的货币 | +| noncumulative preferred stock | 非累积优先股 | +| noncumulative voting | 非累积投票股权 | +| nondeductible expense | 不能扣减的费用 | +| nondepreciable asset | 不计提折旧资产 | +| nondiscretionary trust | 非任意信托 | +| nondiversifiable risk | 不可分散分险 | +| nondocumentary letter of credit | 非跟单信用证 | +| nondumping certificate | 非倾销证明书 | +| nondutiable goods | 免税货物 | +| noneligible commercial paper | 不合格商业票据 | +| nonequity joint-venture | 非产权式合资经营企业 | +| nonexecutive director | 非常务董事 | +| nonexpendable fund | 不动本基金 | +| nonfinancial incentive | 非金钱鼓励 | +| nonfundamental breath | 非根本性违约 | +| nonidentifiable intangible asset | 不可辨认无形资产 | +| noninstallment credit | 一次偿还信贷 | +| noninterest-bearing note | 无息票据 | +| nonmarket risk | 非市场风险 | +| nonledger assets | 帐外资产 | +| nonlinear programming | 非线性规划 | +| nonmonetary asset | 非货币资产 | +| nonmonetary current asset | 非货币性流动资产 | +| nonmonetary item | 非货币性项目 | +| nonmonetary liability | 非货币性负债 | +| nonmonetary transaction | 非货币性经济业务 | +| nonnegotiable bill of lading | 不可转让提货单 | +| nonnegotiable letter of credit | 不可转让信用证 | +| nonnegotiable securities | 不可转让证券 | +| nonnotice audit | 不事先通知审计 | +| nonoperating asset | 非营业资产 | +| nonoperating expense | 营业外费用 | +| nonoperating revenue | 营业外收入 | +| nonparticipating preferred stock | 非参与分红优先股 | +| nonprice competition | 非价格竞争 | +| nonproduction cost | 非生产成本 | +| nonprofit accounting | 非营利会计 | +| nonprofit organization | 非营利组织 | +| nonpublic corporation | 不公开招股公司 | +| nonpublic corporation | 不公开招股公司 | +| nonrecourse loan | 无追索权贷款 | +| nonrenewable assets | 不可更新资产 | +| nonrevolving letter of credit | 非循环信用证 | +| nonroutine decision | 非常归决策 | +| nonstock corporation | 非股份公司 | +| nonsystematic risk | 非系统风险 | +| nontariff barriers | 非关税壁垒 | +| nontaxable income | 非应税收益 | +| nontax payment | 非税付款 | +| nontied loan | 非限制性贷款 | +| nontransferable letter of credit | 不可转让信用证 | +| normal absorption costing | 正常摊配成本计算法 | +| normal activity | 正常业务活动量 | +| normal balance | 正常余额 | +| normal capacity | 正常生产能力 | +| normal cost | 正常成本 | +| normal distribution rate | 正常分摊率 | +| normal income | 正常收益 | +| normal depreciation | 正常折旧 | +| normal distribution | 正态分布 | +| normal overhead | 正常间接费用 | +| normal price | 正常价格 | +| normal retirement age | 正常退休年龄 | +| normal return | 正常投资收益率 | +| normal shrinkage | 正常缺损 | +| normal spoilage | 正常损耗 | +| normal stock method | 正常存量法 | +| normal tax | 正税 | +| normal value | 正常价值 | +| normal yield curve | 正常收益率曲线 | +| normative accounting theory | 规范性会计理论 | +| normative economics | 规范性经济学 | +| north American free trade agreement | 北美自由贸易协定 | +| nostro account | 往帐 | +| notarial fees | 公证费，签证费 | +| notarial protest certificate | 公证人拒付通知书 | +| notary public | 公证人 | +| note | 票据，期票，中期债券 | +| notebook computer | 笔记本电子计算机 | +| note discount | 票据贴现 | +| notes payable | 应付票据 | +| notes receivable | 应收票据 | +| notes receivable discounted | 已贴现应收票据 | +| notes register | 票据登记薄 | +| notes renewals | 转期票据 | +| not-for-profit accounting | 非营利会计 | +| not | －for-profit organization非营利组织 | +| notice of default | 拖欠通知书 | +| notice of deficiency | 补税通知单 | +| notice of dividend | 发放股利通知书 | +| notice of loss | 损失通知书 | +| notice to creditors | 债权人通知书 | +| notice to suspend payment | 停止支付通知书 | +| notifying bank | 通知银行 | +| not in order | 金额不符 | +| not negotiable | 不允许流通 | +| not sufficient fund | 存款不足支票 | +| novation | 债权更新 | +| NPV index | 净现值指数 | +| NPV method | 净现值法 | +| NSF check | 存款不足支票 | +| nude contract | 无保证合同 | +| nuisance tax | 繁杂捐税 | +| nuisance value | 超付价值 | +| null and void | 依法无效 | +| null hypothesis | 虚假设 | +| numbered account | 代号帐户 | +| NYSE composite index | 纽约股票交易所综合指数 | +| NYSE members and institutions | 纽约股票交易所会员和社会机构 | +| NYSE reglation | 纽约股票交易所规章 | +| objective | 目标，客观 | +| objective evidence | 客观证据 | +| objective function | 目标函数 | +| objective of accounting | 会计目标 | +| objective of financial statement | 财务报表的目标，会计报表的目标 | +| objective value | 客观价值 | +| objectivity principle | 客观性原则 | +| object of accounting measurement | 会计计量对象 | +| object of auditing | 审计对象 | +| object of insurance | 保险对象，保险标的物 | +| object of taxation | 课税对象 | +| objects clause | 经营对象条款 | +| obligation | 债务，偿债义务 | +| obligatory audit | 强制审计 | +| obligatory requirement | 强制性要求 | +| obligee | 债权人 | +| obligor | 债务人 | +| observation | 观察，观测 | +| observation evidence | 观察证据 | +| observation test | 观察性抽查，观测性抽查 | +| observed depreciation | 勘查折旧 | +| obsolescence | 陈旧 | +| obsolete equipment | 陈旧设备 | +| obsolete inventory | 陈旧存货 | +| occupancy expense | 占用费用 | +| occupational licensing | 职业注册，专业注册 | +| occupational prestige | 职业声望 | +| occupational safety and health act | 职业安全和健康法 | +| odd pricing | 奇零定价法 | +| off-balance-sheet activities | 帐外业务活动 | +| off-balance-sheet financing | 帐外筹资 | +| off-balance-sheet trading | 帐外交易 | +| off-board | 场外交易 | +| off-budget | 预算外 | +| offer | 报价，卖价 | +| offer by prospectus | 通过招股说明书发行 | +| offer by tender | 通过招标发行 | +| offering | 商品销售，证券发行 | +| offering list | 报价单 | +| offering price | 卖价，报价 | +| office audit | 内勤审计 | +| office automotion | 办公室自动化 | +| office of fair trading | 公平贸易管理巨 | +| office of inspertor general | 总检查局 | +| office of management and budget | 行政管理和预算局 | +| officer | 公司高级职员，政府官员 | +| official audit | 官方审计，法定审计 | +| official exchange rate | 官定汇率，法定汇率 | +| official list | 正式牌价表 | +| official receiver | 破产企业财产法定接管人 | +| official price | 法定价格 | +| official referee | 法定公断人，法定公证人 | +| official reserve | 法定准备金 | +| off-line | 脱机，脱网 | +| off-line processing | 脱机处理 | +| offset | 抵消，冲销 | +| offset account | 抵消帐户 | +| offset balance | 轧差 | +| offset deals | 补偿交易，补偿贸易 | +| offsetting error | 相抵差错 | +| offshore assembly | 境外装配 | +| offshore finance subsidiary | 境外金融子公司 | +| offshore funds | 境外资金 | +| offshore shell company | 境外空壳公司 | +| off-the-book | 帐外 | +| old account | 老帐，旧帐 | +| old age exemption | 老年免税额 | +| old age ,survivors insurance | 老年和鳏寡生活保险 | +| old cost | 老成本 | +| oligopoly | 少数卖主垄断 | +| oligopoly price | 少数卖主垄断 | +| oligopsony | 少数买主垄断 | +| oligopsony price | 少数买主垄断 | +| ombudsman | 稽查专员，巡视专员 | +| omission of income | 漏报收益 | +| on account | 赊帐 | +| on approval | 试销 | +| on board | 已装船 | +| on board bill of lading | 已装运提货单 | +| on call | 即期，见票即付 | +| on cash | 现金购货 | +| oncost | 间接费用 | +| on credit | 赊欠 | +| on demand | 即期，见票即付 | +| one-hundred percent statement | 百分率表 | +| one-name paper | 名单票据 | +| one-point arbitrage | 一点套汇，一点套利 | +| one-price policy | 单一价格政策 | +| one-transaction method | 单项业务法 | +| one-way overhead variance analysis | 单一间接费用差异分析 | +| on hand | 库存 | +| on-line | 联机，联网 | +| on-line accounting | 联网会计 | +| on-line accounting news | 联网会计新闻 | +| on-line auditing | 联网审计 | +| on-line data base | 联网数据库 | +| on-line library of accounting | 联网会计图书馆俗称 | +| on-line filing | 联网纳税申报 | +| on-line processing | 联机处理，联网处理 | +| on line publication | 联网出版物 | +| on-line service | 联网服务机构 | +| on-line survey | 联网调查 | +| on order | 未到订货 | +| on presentation | 见票即付 | +| on-the-job training | 在职培训 | +| open account | 未清帐，赊帐 | +| open bidding | 公开招标 | +| open bill of lading | 不记名提货单 | +| open check | 普通支票，非划线支票 | +| open distribution | 公开推销 | +| open economy | 开发经济 | +| open-end contract | 开放型合同 | +| open-end credit | 无固定限额信贷 | +| open-end lease | 开放型租赁 | +| open-end investment trust | 开放股份投资信托 | +| open-end management company | 开放股份管理公司 | +| open-end mortgage | 开放型抵押，未规定限额抵押 | +| open-end mutual fund | 开发股份共同基金 | +| open indent | 开放委托订货单 | +| opening balance | 期初余额 | +| opening entry | 开始分录 | +| opening inventory | 期初存货 | +| opening price | 开盘价格 | +| open interest | 未结清权益 | +| open market | 开放市场，自由市场 | +| open market interest rate | 公开市场利率 | +| open market operations | 公开市场操作，公开市场经营 | +| open market purchase | 公开市场购回股份 | +| open policy | 开放型保险单 | +| open position | 多余头寸，开放状态 | +| open tender | 公开招标 | +| open the books | 开立新帐 | +| open to buy | 进货限额 | +| open to buy report | 进货限额报表 | +| operating account | 营业帐户 | +| operating activities | 营业活动 | +| operating asset | 营业资产 | +| operating asset turnover | 营业资产周转率 | +| operating budget | 营业预算 | +| operating capacity | 经营能力，营业能力 | +| operating capacity maintenance concept | 营业能力维护概念 | +| operating cost | 营业成本 | +| operating cycle | 营业循环，营业周期 | +| operating decision | 经营决策 | +| operating expense | 营业费用 | +| operating expense deduction | 营业费用扣减项目 | +| operating exposure | 营业风险暴露 | +| operating income | 营业收益 | +| operating income to operating assets ratio | 营业收益对营业资产比率 | +| operating lease | 营业性租赁 | +| operating leverage ratio | 营业杠杆比率 | +| operating leverage | 营业杠杆作用 | +| operating loss | 营业损失 | +| operating performance | 营业业绩，经营成果 | +| operating ratio | 营业比率 | +| operating profit | 营业利润 | +| operating rate | 开工率 | +| operating report | 营业报告 | +| operating results | 营业成果 | +| operating revenue | 营业收入 | +| operating risk | 营业风险 | +| operating statement | 营业报表 | +| operating synergy | 营业增效作用 | +| operating system | 操作系统 | +| operational accountability | 经营成果会计责任 | +| Managerial Audit | 经营审计 | +| operational budget | 经营预算 | +| operational control | 经营控制 | +| operational decision | 经营决策 | +| operational game | 经营对策 | +| operational international accounting | 国际业务会计 | +| operational objective | 经营目标 | +| operational planning | 经营计划 | +| operational analysis | 经营分析 | +| operational management | 经营管理 | +| operations research | 经营研究，运筹学 | +| opinion | 评价，建议；意见书 | +| opinion paragraph | 意见段落 | +| opinions | 会计原则委员会意见书 | +| opportunity cost | 机会成本 | +| opportunity cost approach | 机会成本法 | +| optical character recognition system | 光字符识别系统 | +| objective | 目标，客观 | +| objective evidence | 客观证据 | +| objective function | 目标函数 | +| objective of accounting | 会计目标 | +| objective of financial statement | 财务报表的目标，会计报表的目标 | +| objective value | 客观价值 | +| objectivity principle | 客观性原则 | +| object of accounting measurement | 会计计量对象 | +| object of auditing | 审计对象 | +| object of insurance | 保险对象，保险标的物 | +| object of taxation | 课税对象 | +| objects clause | 经营对象条款 | +| obligation | 债务，偿债义务 | +| obligatory audit | 强制审计 | +| obligatory requirement | 强制性要求 | +| obligee | 债权人 | +| obligor | 债务人 | +| observation | 观察，观测 | +| observation evidence | 观察证据 | +| observation test | 观察性抽查，观测性抽查 | +| observed depreciation | 勘查折旧 | +| obsolescence | 陈旧 | +| obsolete equipment | 陈旧设备 | +| obsolete inventory | 陈旧存货 | +| occupancy expense | 占用费用 | +| occupational licensing | 职业注册，专业注册 | +| occupational prestige | 职业声望 | +| occupational safety and health act | 职业安全和健康法 | +| odd pricing | 奇零定价法 | +| off-balance-sheet activities | 帐外业务活动 | +| off-balance-sheet financing | 帐外筹资 | +| off-balance-sheet trading | 帐外交易 | +| off-board | 场外交易 | +| off-budget | 预算外 | +| offer | 报价，卖价 | +| offer by prospectus | 通过招股说明书发行 | +| offer by tender | 通过招标发行 | +| offering | 商品销售，证券发行 | +| offering list | 报价单 | +| offering price | 卖价，报价 | +| office audit | 内勤审计 | +| office automotion | 办公室自动化 | +| office of fair trading | 公平贸易管理巨 | +| office of inspertor general | 总检查局 | +| office of management and budget | 行政管理和预算局 | +| officer | 公司高级职员，政府官员 | +| official audit | 官方审计，法定审计 | +| official exchange rate | 官定汇率，法定汇率 | +| official list | 正式牌价表 | +| official receiver | 破产企业财产法定接管人 | +| official price | 法定价格 | +| official referee | 法定公断人，法定公证人 | +| official reserve | 法定准备金 | +| off-line | 脱机，脱网 | +| off-line processing | 脱机处理 | +| offset | 抵消，冲销 | +| offset account | 抵消帐户 | +| offset balance | 轧差 | +| offset deals | 补偿交易，补偿贸易 | +| offsetting error | 相抵差错 | +| offshore assembly | 境外装配 | +| offshore finance subsidiary | 境外金融子公司 | +| offshore funds | 境外资金 | +| offshore shell company | 境外空壳公司 | +| off-the-book | 帐外 | +| old account | 老帐，旧帐 | +| old age exemption | 老年免税额 | +| old age ,survivors insurance | 老年和鳏寡生活保险 | +| old cost | 老成本 | +| oligopoly | 少数卖主垄断 | +| oligopoly price | 少数卖主垄断 | +| oligopsony | 少数买主垄断 | +| oligopsony price | 少数买主垄断 | +| ombudsman | 稽查专员，巡视专员 | +| omission of income | 漏报收益 | +| on account | 赊帐 | +| on approval | 试销 | +| on board | 已装船 | +| on board bill of lading | 已装运提货单 | +| on call | 即期，见票即付 | +| on cash | 现金购货 | +| oncost | 间接费用 | +| on credit | 赊欠 | +| on demand | 即期，见票即付 | +| one-hundred percent statement | 百分率表 | +| one-name paper | 名单票据 | +| one-point arbitrage | 一点套汇，一点套利 | +| one-price policy | 单一价格政策 | +| one-transaction method | 单项业务法 | +| one-way overhead variance analysis | 单一间接费用差异分析 | +| on hand | 库存 | +| on-line | 联机，联网 | +| on-line accounting | 联网会计 | +| on-line accounting news | 联网会计新闻 | +| on-line auditing | 联网审计 | +| on-line data base | 联网数据库 | +| on-line library of accounting | 联网会计图书馆俗称 | +| on-line filing | 联网纳税申报 | +| on-line processing | 联机处理，联网处理 | +| on line publication | 联网出版物 | +| on-line service | 联网服务机构 | +| on-line survey | 联网调查 | +| on order | 未到订货 | +| on presentation | 见票即付 | +| on-the-job training | 在职培训 | +| open account | 未清帐，赊帐 | +| open bidding | 公开招标 | +| open bill of lading | 不记名提货单 | +| open check | 普通支票，非划线支票 | +| open distribution | 公开推销 | +| open economy | 开发经济 | +| open-end contract | 开放型合同 | +| open-end credit | 无固定限额信贷 | +| open-end lease | 开放型租赁 | +| open-end investment trust | 开放股份投资信托 | +| open-end management company | 开放股份管理公司 | +| open-end mortgage | 开放型抵押，未规定限额抵押 | +| open-end mutual fund | 开发股份共同基金 | +| open indent | 开放委托订货单 | +| opening balance | 期初余额 | +| opening entry | 开始分录 | +| opening inventory | 期初存货 | +| opening price | 开盘价格 | +| open interest | 未结清权益 | +| open market | 开放市场，自由市场 | +| open market interest rate | 公开市场利率 | +| open market operations | 公开市场操作，公开市场经营 | +| open market purchase | 公开市场购回股份 | +| open policy | 开放型保险单 | +| open position | 多余头寸，开放状态 | +| open tender | 公开招标 | +| open the books | 开立新帐 | +| open to buy | 进货限额 | +| open to buy report | 进货限额报表 | +| operating account | 营业帐户 | +| operating activities | 营业活动 | +| operating asset | 营业资产 | +| operating asset turnover | 营业资产周转率 | +| operating budget | 营业预算 | +| operating capacity | 经营能力，营业能力 | +| operating capacity maintenance concept | 营业能力维护概念 | +| operating cost | 营业成本 | +| operating cycle | 营业循环，营业周期 | +| operating decision | 经营决策 | +| operating expense | 营业费用 | +| operating expense deduction | 营业费用扣减项目 | +| operating exposure | 营业风险暴露 | +| operating income | 营业收益 | +| operating income to operating assets ratio | 营业收益对营业资产比率 | +| operating lease | 营业性租赁 | +| operating leverage ratio | 营业杠杆比率 | +| operating leverage | 营业杠杆作用 | +| operating loss | 营业损失 | +| operating performance | 营业业绩，经营成果 | +| operating ratio | 营业比率 | +| operating profit | 营业利润 | +| operating rate | 开工率 | +| operating report | 营业报告 | +| operating results | 营业成果 | +| operating revenue | 营业收入 | +| operating risk | 营业风险 | +| operating statement | 营业报表 | +| operating synergy | 营业增效作用 | +| operating system | 操作系统 | +| operational accountability | 经营成果会计责任 | +| Managerial Audit | 经营审计 | +| operational budget | 经营预算 | +| operational control | 经营控制 | +| operational decision | 经营决策 | +| operational game | 经营对策 | +| operational international accounting | 国际业务会计 | +| operational objective | 经营目标 | +| operational planning | 经营计划 | +| operational analysis | 经营分析 | +| operational management | 经营管理 | +| operations research | 经营研究，运筹学 | +| opinion | 评价，建议；意见书 | +| opinion paragraph | 意见段落 | +| opinions | 会计原则委员会意见书 | +| opportunity cost | 机会成本 | +| opportunity cost approach | 机会成本法 | +| optical character recognition system | 光字符识别系统 | +| optimal capital structure | 最优资本结构 | +| optimal investment | 最优投资 | +| optimal portfolio | 最优证券组合投资 | +| optimal solution | 最优解 | +| optimization | 最优化 | +| optimization model | 最优化模型 | +| optimum lot size | 最优批量 | +| optimum output | 最优产量 | +| optimal rate of interest | 最优利率 | +| optimum taxation | 最优税收制度 | +| option | 选择权，购股权,期权 | +| optional bond | 可任意提前兑回债券 | +| optional dividend | 任选发放方式的股利 | +| option features | 期权特征 | +| option market | 期权市场 | +| option money | 期权定金 | +| option period | 期权有效期 | +| oral contract | 口头合同 | +| oral evidence | 口头证据 | +| order | 订单，订货单；支付通知单；破产清算通知书；债务清偿顺序 | +| order bill of lading | 指定人提货单 | +| order check | 指定人支票，记名支票 | +| order cost system | 订单成本制度 | +| order cost | 订货成本 | +| order of priority | 债权优先顺序 | +| order-point control system | 订货点控制制度 | +| order quantity | 订货量 | +| ordinary annuity | 普通年金 | +| ordinary budget | 普通预算 | +| ordinary creditor | 普通债权人 | +| ordinary debt | 普通债务 | +| ordinary depreciation | 普通折旧 | +| ordinary expenditure | 普通支出，日常支出 | +| ordinary income | 普通收益 | +| ordinary interest | 普通利息 | +| ordinary life insurance | 普通人寿保险 | +| ordinary loss | 普通损失 | +| ordinary negligence | 普通疏忽，普通过失 | +| ordinary partnership | 普通合伙 | +| ordinary repairs | 普通修理，日常维修 | +| ordinary resolution | 普通决议 | +| organization cost | 开办成本 | +| organization structure | 组织结构 | +| ordinary share | 普通股 | +| ordinary share capital | 普通股股本 | +| ordinary share dividend | 普通股股利 | +| organization chart | 组织机构图 | +| organized securities exchange | 有组织机构的证券交易所 | +| original balance | 原始余额 | +| original beneficiary | 原受款人 | +| original capital | 原始资本 | +| original cost | 原始成本 | +| original document | 原始单据，原始凭证 | +| original entry | 原始分录 | +| original investment | 原始投资 | +| original issue discount | 原始发行折价 | +| original retail price | 原始零售价格 | +| original value | 原始价值 | +| originator | 发起人，创办人 | +| origin period | 基期 | +| OTC market | 场外交易市场 | +| other things being equal | 其他条件不变 | +| our account | 往帐 | +| outgo | 支出 | +| outlay | 支出 | +| outlay cost | 实支成本 | +| out of date check | 过期支票，失效支票 | +| out-of-pocket cost | 现付成本，实付成本 | +| output | 产出，产量;输出 | +| output budget | 产出预算，产出项目预算 | +| out-of-stock cost | 却货成本，脱销成本 | +| output cost | 产出成本 | +| output device | 输出设备 | +| output method | 产量法 | +| output tax | 产出税 | +| output value | 产出价值 | +| outside director | 外部董事 | +| outside lag | 外在时间滞差 | +| outside market | 场外市场 | +| outside stock | 非上市股票 | +| outstanding account | 未清帐款 | +| outstanding bond | 未清偿债务 | +| outstanding capital stock | 流通在外股份 | +| outstanding check | 未兑现支票 | +| overall budget | 总预算 | +| overall cost of capital | 资本总成本 | +| overall variance | 总差异 | +| overall yield | 总收益率 | +| over-and-short account | 溢缺帐户 | +| overapplied overhead | 多分配间接费用 | +| overauditing | 超量审核 | +| overbought | 超储，超额买卖 | +| over-capitalization | 超额成本 | +| overcharge | 多收帐款 | +| overdraft | 透支 | +| overdraft interest | 透支利息 | +| overdue | 过期未付 | +| over estimate | 高估 | +| overhead | 间接费用 | +| overhead absorption | 间接费用摊配 | +| overhead cost | 间接费用成本 | +| overhead pool | 间接费用归集 | +| overhead rate | 间接费用分配率 | +| overhead variance | 间接费用差异 | +| overhead variance analysis | 间接费用差异分析 | +| over insurance | 超额保险 | +| over investment | 超额投资 | +| over invoicing | 开高价发票 | +| overissue | 超额发行 | +| overleverage | 过高财务杠杆作用 | +| overriding letter of credit | 转开信用证 | +| overriding royalty | 重跌区使用费 | +| oversaving | 过分储蓄 | +| overseas branch | 国外分支机构，海外分支机构 | +| overseas income | 海外收益 | +| overseas investment | 国外投资，海外投资 | +| overseas private investment corporation | 海外私人投资公司 | +| overstate | 高估 | +| overstock | 超储 | +| oversubscription | 超额认购 | +| over-the-counter market | 场外交易市场 | +| overtime rate | 加班工资率 | +| overtrading | 超额经营 | +| over valuation | 计价过高 | +| owe | 欠帐 | +| owner | 企业主，业主 | +| owners’ equity | 企业主产权，业主产权 | +| owners’ equity statement | 业主产权表 | +| ownership | 所有权 | +| own funds | 自有资金 | +| own shares | 自有股份 | +| profitability ratio | 获利能力比率 | +| price-earning ratio | 价格收益比率 | +| Pacific stock exchange | 太平洋股票交易所 | +| package | 组合程序，组合软件;总价 | +| package deal | 总价交易 | +| package insurance | 总括保险 | +| package mortgage | 总括抵押 | +| package price | 总括价格 | +| packing credit | 打包贷款 | +| packing expense | 包装费用 | +| packing list | 装箱单 | +| padding | 虚报开支帐目 | +| paid-in capital | 投入股本 | +| paid-in surplus | 投入股本盈余 | +| paid-up capital | 已缴足股本，缴清股本 | +| paid-up loan | 偿清贷款 | +| palmtop computer | 掌上型电子计算机 | +| profit and loss account | 损益帐户，损益表 | +| panic | 金融恐慌 | +| paper | 罪据 | +| paper audit | 书面审计，帐面审计 | +| paper company | 皮包公司 | +| paper gain | 帐面收益 | +| paper gold | 纸黄金 | +| paperless office | 无公文办公室 | +| paperless audit trail | 无纸审计线索 | +| paper loss | 帐面损失 | +| paper market | 合同市场，期货和期权合同市场 | +| paper money | 纸币，票据 | +| paper profit | 帐面利润 | +| paper reorganization | 帐面改组 | +| par | 票面额，平价 | +| parallel loan | 平行贷款 | +| parallel rate of exchange | 平行汇率 | +| parameter | 参数 | +| parent company | 母公司，总公司 | +| parent company financial statement | 母公司会计报表 | +| parent currency | 母公司所在国货币 | +| par exchange rate | 评价汇率 | +| pari passu | 同等优先清偿权 | +| pari passu clause | 同等优先偿还条款 | +| paris club | 巴黎俱乐部 | +| parity | 平价，对等，同等 | +| parity check | 奇偶校验 | +| parity clause | 对等条款 | +| parity price | 平价价格 | +| Parkinson | 's law 帕金森定律 | +| parol contract | 口头合同，未签字合同 | +| partial audit | 部分审计 | +| partial breach | 部分违约‘ | +| partial loss | 部分损失 | +| partial payment | 部分偿还 | +| partial shipment | 分批装运 | +| participating bond | 参与分红债券 | +| participating capital | 参与资本 | +| participating dividend | 参与分红股利 | +| participating insurance | 共同保险 | +| participating interest | 参与股权 | +| participating loan | 参与贷款 | +| participating preferred stock | 参与分红优先股 | +| participative budgeting | 参与预算编制 | +| participative management | 参与管理 | +| particular average | 单独海损 | +| particular lien | 特殊留置权 | +| partly finish goods | 半成品 | +| partly variable cost | 部分变动成本 | +| partner | 合伙人 | +| partner’s capital | 合伙人资本 | +| partner/s current account | 合伙人往来帐户 | +| partner’s equity | 合伙人产权 | +| partnership | 合伙关系，合伙企业 | +| partnership accounting | 合伙企业会计 | +| partnership agreement | 合伙企业契约 | +| partnership dissolution | 合伙企业解散 | +| partnership statement | 合伙企业会计报表 | +| party | 当事人 | +| party at interest | 权益当事人 | +| party in breach | 违约当事人 | +| par value | 票面价值 | +| par value method | 面值法 | +| par value stock | 有面值股票 | +| pass book | 银行存折 | +| passed dividend | 逾期股利 | +| passive income | 消极收益 | +| passive investor | 消极投资人 | +| passive trust | 消极信托 | +| pass-through method | 当期流转法，当期记列法 | +| password | 密码 | +| past cost | 过去成本 | +| past due | 过期未付 | +| past due accounts | 过期帐款 | +| patent | 专利，专利权 | +| patent agent | 专利代理人 | +| patent and trademark office | 专利与商标局 | +| patentee | 专利所有人 | +| patent license | 专利许可证 | +| patent pool | 专利共享 | +| patent royalty | 专利使用费 | +| pawnbroker | 典当商 | +| pay | 支付，付款；工资，薪金 | +| payables | 应付款项 | +| payable to bearer | 应付予持票人 | +| payable to order | 应付予记名受款者 | +| pay as you earn | 代扣职工税 | +| payback period | 回收期，投资回收期 | +| payback period method | 回收期法，投资回收期法 | +| payback reciprocal | 回收期倒数 | +| pay check | 工资支票 | +| payee | 受款人 | +| payer | 付款人 | +| paying agent | 付款代理人，代付银行 | +| payment | 支付，付款 | +| payment after delivery | 发货后付款 | +| payment against letter of credit | 凭信用证付款 | +| payment by installment | 分期付款 | +| payment document | 支付凭证 | +| payment in advance | 预付货款 | +| payment in kind | 支付实物 | +| payment on account | 延期付款 | +| payment stopped | 止付，停止支付 | +| payment supra protest | 参加付款 | +| payment terms | 支付条件，付款条件 | +| payment voucher | 付款凭单 | +| payoff period | 投资清偿期 | +| payoff table | 投资清偿表，投资回收表 | +| payout | 支出，支付 | +| payout ratio | 股利支付率 | +| payroll | 工新表 | +| payroll accounting | 工薪会计 | +| payroll audit | 工薪审计 | +| payroll bank account | 工薪银行存款转户 | +| payroll cost | 工薪成本 | +| payroll deduction | 工薪扣款 | +| payroll journal | 工薪日记帐 | +| payroll period | 工薪结算期 | +| payroll records | 工薪计录 | +| payroll register | 工薪登记薄 | +| payroll taxes | 工薪税 | +| Pay Secrecy | 工资保密 | +| PCAOB Board Composition | 公开招股公司会计监察委员会的领导机构 | +| price-dividend ratio | 价格股利率 | +| peachtree software | 桃树软件 | +| peachtree software inc | 桃树软件公司 | +| peak | 商业周期的高峰 | +| peculation | 贪污，挪用 | +| pecuniary | 金钱的，货币的 | +| pecuniary gain | 金钱收益，货币收益 | +| pecuniary loss | 金钱损失，货币损失 | +| pecuniary penalty | 罚金 | +| pecuniary reward | 金钱报酬 | +| peer review | 同业检查，同业互检 | +| peer review program | 同业检查计划 | +| pegged exchange rate | 固定汇率，联系汇率 | +| pegging | 固定价格，固定工资 | +| penalty | 罚金，罚款 | +| penalty clause | 罚款条款 | +| penalty duty | 惩罚性关税 | +| pending action | 未决诉讼 | +| penetration pricing | 渗透价格 | +| penetration rate | 渗透率 | +| penny stock | 低价股票，廉价股票 | +| pennyworth | 一便士的价值 | +| pension | 养老金，退休金 | +| pensionable earning | 应计退休金收入 | +| pensionable service life | 应计退休金服务年限 | +| pension accounting | 退休金会计 | +| pension benefit | 退休津贴 | +| pension benefit guaranty corporation | 退休金津贴保证公司 | +| pension cost | 退休金成本 | +| pension expense | 退休金，退休费 | +| pension fund | 退休金基金 | +| pension fund manager | 退休金基金经理 | +| pension plan | 退休金计划 | +| pension pool | 退休金联营 | +| pension trust | 退休金信托 | +| per annum | 按年 | +| price earnings ratio | 价格收益比率 | +| per capita | 人均 | +| percentage | 百分率 | +| percentage analysis | 百分率分析 | +| percentage depletion | 百分率折耗法 | +| percentage horizontal analysis | 横向百分率分析 | +| percentage of completion method | 完工百分率法 | +| percentage of safety | 营业安全率 | +| percentage of sales method | 销售额百分率法 | +| percentage statement | 百分率报表 | +| percentage vertical analysis | 纵向百分率分析 | +| per diem | 按日 | +| perfect capital market | 完善资本市场 | +| perfect competition | 完善竞争 | +| perfect elasticity | 完全弹性 | +| perfect information | 完善信息 | +| perfect title | 完整产权 | +| performance | 成绩，业绩；履行，履约 | +| performance accounting | 业绩会计 | +| performance audit | 业绩审计 | +| performance bond | 履约保证金 | +| performance budget | 业绩预算 | +| performance evaluation | 业绩评价 | +| performance evaluation criterion | 业绩评价标准 | +| performance guarantor | 履约保证人 | +| performance report | 业绩报告，工作成绩报告 | +| performance share | 业绩股份，业绩股 | +| peril | 危险，险情 | +| peril clause | 承保险情条款 | +| period expense | 期间费用 | +| periodic audit | 定期审计 | +| periodic income | 定期收益 | +| periodic inventory | 定期盘存 | +| periodicity concept | 会计期概念 | +| periodic payment | 定期支付，定期付款 | +| periodic procedures | 定期程序 | +| periodic statement | 定期报表 | +| period of benefit | 收益期 | +| period of cost recovery | 成本回收期 | +| period of digestion | 消化时期 | +| period of grace | 款限期 | +| period of redemption | 赎还期 | +| period of insurance | 保险期限 | +| period reorder system | 定期订货制度 | +| peripheral equipment | 外围设备 | +| perks | 额外津贴 | +| permanent account | 永久性帐户 | +| permanent asset | 永久性资产 | +| permanent capital | 永久性资本 | +| permanent current asset | 永久性流动资产 | +| permanent difference | 永久性差异 | +| permanent file | 永久性档案，永久性文件 | +| permanent financing | 长久性筹资 | +| permanent income | 长久性收入，长久性收益 | +| permanent interest bearing share | 永久性付息股票 | +| permanent investment | 永久性投资，长久性投资 | +| per mensem | 按月 | +| permit | 执照，许可证 | +| perpetual annuity | 永续年金 | +| perpetual bond | 永久性公债 | +| perpetual budget | 永久预算 | +| perpetual debenture | 永久性公司债券 | +| perpetual dividend | 永续股利 | +| perpetual inventory | 永续盘存 | +| perpetuity | 永续年金 | +| perquisites | 额外津贴 | +| persistent dumping | 持续倾销 | +| persistent unemployment | 持续失业 | +| personal account | 个人往来帐户 | +| personal computer | 个人电子计算机 | +| personal exemption | 个人所得税减免额 | +| personal financial planning | 个人财务计划编制 | +| personal financial planning software | 个人财务计划编制软件 | +| personal financial specialist | 个人财务专家 | +| personal financial statement | 个人财务报表，个人会计报表 | +| personal identification number | 个人鉴别号码 | +| personal income | 个人收益，个人所得 | +| personal income tax | 个人所得税,个人收益税 | +| personal investment authority | 个人投资管理委员会 | +| personal investor | 个人投资者 | +| personal liability | 个人负债 | +| personal loan | 个人贷款 | +| personal property | 动产 | +| personal property tax | 动产税 | +| personalty | 动产 | +| program evaluation and review technique cost | 网络计划成本 | +| petrodollars | 石油美元 | +| petty cash | 零用现金 | +| petty cash imprest system | 定额零用备用金制度 | +| phantom stock | 虚幻股票 | +| phantom withdrawals | 虚幻提款 | +| phases of accounting theory | 会计理论的发展阶段 | +| phases of auditing | 审计阶段 | +| phases of business cycle | 商业周期阶段 | +| phases of financial theory | 财务理论的发展阶段 | +| phillips curve | 菲利普斯曲线 | +| physical capital | 实物资本 | +| physical capital maintenance concept | 实物资本维护概念 | +| physical depreciation | 实物折旧 | +| physical distribution | 实物分配 | +| physical distribution management | 实物分配管理，物流管理 | +| physical inspection | 实物检查 | +| physical inventory | 实物盘点，实物盘存 | +| physical life | 实物年限 | +| physical price | 现货价格，实货价格 | +| physicals | 实货，现货 | +| physical wear and tear | 实物磨损，实物耗损 | +| piecemeal opinion | 片断审计意见书 | +| piece wage | 计件工资 | +| pie chart | 图形图 | +| pierage | 码头费 | +| pilferage | 偷窃 | +| pilot plan | 试制计划 | +| pioneer product | 先驱产品，首创产品 | +| pioneer stage | 开拓阶段 | +| piracy | 侵犯版权，盗版 | +| place | 出售证票，发行证券；地点； | +| placing | 私售股票，斯募资金 | +| plaintext | 未加密文件，明码文件 | +| plaintiff | 原告 | +| planned economy | 计划经济 | +| planned financial statement | 计划会计报表 | +| planned investment | 计划投资 | +| planned maintenance | 计划维修 | +| planned obsolescence | 计划陈旧 | +| planning | 计划编制 | +| planning and decision accounting | 计划和决策会计 | +| planning cycle | 计划周期 | +| planning horizon | 计划期距 | +| planning model | 计划模型 | +| planning-programming-budgeting system | 规划－计划－预算制度 | +| plant | 工厂，厂房 | +| plant and equipment | 厂房和设备 | +| plant assets | 厂房设备资产 | +| plant expansion fund | 扩充厂房设备基金 | +| plant ledger | 厂房设备分类帐 | +| plant location | 厂址选择 | +| plant migration | 工厂迁移 | +| plant turnover ratio | 厂房设备周转率 | +| plant-wide overhead rate | 全厂间接费用分配率 | +| plastic money | 塑料货币 | +| platinum card | 铂金卡 | +| pledge | 质押，抵押，抵押品 | +| pledge asset | 抵押资产 | +| pledgee | 受押人 | +| pledger | 抵押人 | +| pledging receivables | 应收帐款抵押 | +| pledgor | 抵押人 | +| plow back | 再投资 | +| plug | 倒轧数 | +| pocket computer | 袋装型电子计算机，袖珍电子计算机 | +| pocket money | 零用钱 | +| point | 点 | +| point of equilibrium | 均衡点 | +| point of indifference | 无差异点 | +| point of sale | 销售网点，销售时点 | +| point of split-off | 分离点 | +| poison pill | 反兼并措施 | +| policy | 政策，方针；保险单，保单 | +| policy analysis | 政策分析 | +| policy and procedures | 政策和程序 | +| policyholder | 保险客户，保险单持有人 | +| policy loan | 保险单贷款 | +| policy value | 保险单价值 | +| political business cycle | 政治性商业周期 | +| political contribution | 政治性捐款 | +| political risk | 政治风险 | +| political risk insurance | 政治风险保险 | +| politicization of accounting | 会计的政治化 | +| poll tax | 人头税 | +| polluter pays principle | 污染者付款原则 | +| pollution | 环境污染 | +| pollution control equipment investment | 控制污染设备投资 | +| pool | 联营 | +| pool of capital | 集资经营 | +| pooling of interest method | 股权联营法 | +| population | 总体，人口 | +| population trap | 人口陷阱 | +| portable computer | 手提式电子计算机，便携式电子计算机 | +| portable pension | 可转移的退休金 | +| portal market | 波特尔证券市场 | +| portfolio | 证券搭配投资，证券组合投资 | +| portfolio analysis | 证券组合投资分析 | +| portfolio effect | 证券组合投资效应 | +| portfolio investment | 证券组合投资，有价证券投资 | +| portfolio management | 证券组合投资管理 | +| portfolio management service | 证券组合投资管理服务 | +| portfolio manager firm | 证券组合投资经理事务所 | +| portfolio protection | 证券组合投资保护 | +| portfolio return | 证券组合投资收益 | +| portfolio risk | 证券组合投资风险 | +| portfolio theory | 证券组合投资理论 | +| position | 财务状况，头寸 | +| position statement | 财务状况表 | +| positive accounting theory | 实证性理论 | +| positive cash flow | 正现金流量 | +| positive confirmation | 正面询证，正面查证 | +| positive covenant | 正面保证条款 | +| positive economics | 实证性经济学 | +| positive exposure | 外汇风险正暴露 | +| positive finance | 积极财政，积极财务 | +| positive financial leverage | 正财务杠杆作用 | +| positive goodwill | 正商誉，好商誉 | +| positive variance | 正差异 | +| possession | 占有，持有 | +| possessory lien | 持有留置权 | +| post | 过帐，事后 | +| postage | 邮资，邮费 | +| postal money order | 邮政汇票 | +| post-andersen era | 后安达信时代 | +| post-audit | 事后审计 | +| post-balance-sheet event | 结帐后会计事项 | +| post-balance-sheet events review | 结帐后会计事项审查 | +| post-closing balance sheet | 结帐后资产负债表 | +| post-closing trial balance | 结帐后试算平衡表 | +| post-completion audit | 完工后审计 | +| post-date | 填迟日期 | +| post-enron era | 后安然时代 | +| post-export financing | 出口后筹资 | +| post-import financing | 进口后筹资 | +| post industrial economy | 后工业经济 | +| posting | 过帐 | +| posting medium | 过帐媒介，过帐根据 | +| posting reference | 过帐索引 | +| postponable cost | 可递延成本 | +| postponement | 延期，延迟日期 | +| postponement analysis | 延缓投资分析 | +| postretirement benefits | 退休后津贴 | +| post-statement event | 结帐后会计事项 | +| postulate of accounting | 会计假设 | +| potential demand | 潜在需求 | +| potentially dilutive security | 潜在稀释性证券 | +| potential stock | 潜在股份，股份发行潜力 | +| potential value | 潜在价值 | +| poverty level | 贫困水平 | +| power of alienation | 转让权 | +| power of appointment | 处置权 | +| power of attorney | 代理权 | +| power of sale | 销售权 | +| PP method | 投资回收期法 | +| Practical capacity | 实际生产能力 | +| practical insolvency | 实际无力偿付 | +| practicing accountant | 开业会计师 | +| pre-acquistion income | 盘购前收益 | +| preaudit | 事前审计 | +| pre-authorized payment | 预先授权付款 | +| precautionary motive | 预付性动机 | +| precious metals | 贵金属 | +| precious metals accounting | 贵金属会计 | +| precision | 精确度 | +| pre-closing trial balance | 结帐前试算表 | +| pre-date | 填早日期 | +| predatory price cutting | 掠夺性杀价 | +| predecessor auditor | 前任审计师 | +| predecessor company | 前公司，被接管公司 | +| predetermined cost | 预定成本 | +| predetermined overhead rate | 预定间接费用分配率 | +| prediction | 预估 | +| predictive ability | 预估能力 | +| preemptive right | 优先配股权，优先购股权 | +| preference share | 优先股 | +| preference shareholder | 优先股股东 | +| preferential tariff | 优惠关税税率 | +| preferential wages account | 优先工资帐户 | +| preferred creditor | 优先债权人 | +| preferred debt | 优先债务 | +| preferred stock | 优先股 | +| preferred stock dividend | 优先股股利 | +| preferred stockholder | 优先股股东 | +| preliminary audit | 初步审计 | +| preliminary balance sheet | 试编资产负债表 | +| preliminary evaluation | 初步评价 | +| preliminary expense | 开办费 | +| preliminary prospectus | 临时招股说明书 | +| premises | 房地产 | +| premium | 升水，溢价；奖金，津贴；保险费；期权定金 | +| premium bond | 有奖证券 | +| premium on bonds | 债券溢价 | +| premium on capital stock | 股本溢价 | +| premium pay | 加班费，奖金 | +| premium rate | 保险费率 | +| prenotice audit | 预先通知审计 | +| prentice hall company | 普伦蒂斯霍尔图书公司 | +| prepaid expense | 预付费用 | +| prepaid income | 预收收益 | +| prepaid interest | 预付利息 | +| prepayment | 预付款 | +| prepayment penalty | 提前偿还罚金 | +| pre-preferential debt | 最优先债务 | +| preproduction cost | 生产前成本 | +| presentation | 出示汇票，提交汇票；披露，反映 | +| present fairly | 公正反映 | +| present value | 现值 | +| present value analysis | 现值分析 | +| present value benefit | 现值效益 | +| present value cost | 现值成本 | +| present value interest factor | 现值利息系数 | +| present value method | 现值法 | +| present value table | 现值表 | +| president | 总经理 | +| pretax income | 税前收益，税前所得 | +| pretrade financing | 贸易前筹资 | +| prevailing price | 现时价格，现行价格 | +| prevailing wage | 现时工资，现行工资 | +| prevention cost | 预防成本 | +| prevention of fraud | 预付舞弊，预付欺诈 | +| prevention of tax evasion | 防止偷税 | +| preventive maintenance | 预防性维修 | +| price | 价格 | +| price arbitrage | 价格套利 | +| price/book value ratio | 市价对帐面比率 | +| price ceiling | 最高限价 | +| price contract | 价格合同 | +| price-cutting | 削价 | +| price deflator | 物价折算指数 | +| price discount | 价格折扣 | +| price discrimination | 价格歧视，价格上的差别待遇 | +| price-dividend ratio | 价格股利比率 | +| price-earnings ratio | 价格收益比率 | +| price elasticity | 价格弹性 | +| price/eps ratio | 价格/每股收益比率 | +| price fixing | 限定价格，固定价格 | +| price floor | 最低限价 | +| price index | 物价指数 | +| price index number method | 物价指数法 | +| price leader | 价格领头企业，吸引价格 | +| price level | 价格水平 | +| price level accounting | 物价水平会计 | +| price level adjusted statement | 按物价水平调整会计报表 | +| price level gain and loss | 价格水平变动损益 | +| price list | 价目表 | +| price margin | 毛利 | +| price mechanism | 价格机制 | +| price push inflation | 价格推动型通货膨胀 | +| price redetermination clause | 价格重订条款 | +| price risk | 价格风险 | +| price variance | 价格差异 | +| price wage spiral | 物价和工资螺旋式上升 | +| price war | 价格站 | +| price waterhouse coopers | 普华永道会计师事务所 | +| pricing | 定价 | +| pricing objective | 定价目标 | +| pricing policy | 定价政策 | +| primary account | 初级帐户 | +| primary capital | 主要资本 | +| primary data | 原始数据 | +| primary earnings per share | 每股基本收益，每股主要收益 | +| primary key | 主关键码 | +| primary liability | 主要债务，主要负债 | +| primary market | 初级市场 | +| primary offering | 初次销售 | +| prime commercial paper | 优等商业票据 | +| prime contractor | 主要承包商 | +| prime cost | 主要成本 | +| prime interest rate | 主要利率，优惠利率 | +| principal | 本金，本人，委托人，主要的 | +| principal account | 主要帐户 | +| principal auditor | 主办审计师 | +| principal benefit | 主要效益 | +| principal books | 主要帐薄 | +| principal documents | 主要单据 | +| principle | 原则，原理 | +| principle of economy | 经济原则 | +| principle of taxation | 税收原则 | +| principle of accounting | 会计原则 | +| printer | 打印机 | +| printout | 打印输出 | +| prior claim | 优先债权，优先求偿权 | +| priority percentage | 优先清偿百分率 | +| prior lien | 优先留置权 | +| prior-period adjustment | 前期调整 | +| privacy | 保密，隐私 | +| privacy act | 隐私法 | +| private accountant | 私用会计师，专任会计师 | +| private auditing | 私用审计，专用审计 | +| private auditor | 私用审计师，专用审计师 | +| private debt collector | 私人债务催收员 | +| private company | 私营公司，私人持股公司 | +| private export funding corporation | 私营出口融资公司 | +| private financing | 私筹资金 | +| private investor | 私人投资者 | +| private label card | 私用标记信用卡 | +| private ledger | 私人分类帐，保密分类帐 | +| privately-held company | 私人持股公司 | +| private placement | 私人配售，私售 | +| privatization | 私营化，私有化 | +| privilege | 优惠，优先求偿权，优先购股权 | +| privileged subscription | 优先认购 | +| privileged debt | 优先债务 | +| privity | 当事人关系 | +| privity of contract | 合同履行关系 | +| probability | 机率，概率 | +| probability analysis | 概率分析 | +| probability distribution | 概率分布 | +| probability sampling | 概率抽样法 | +| probable event | 可能发生事项 | +| probable life | 可用年限 | +| procedural audit | 程序审计 | +| procedural review | 程序检查 | +| procedure | 程序，业务程序 | +| procedure manual | 程序手册 | +| procedure-oriented language | 面向过程的语言 | +| proceeds | 收入 | +| process | 过程，步骤 | +| process costing | 分步成本计算法 | +| processing cost | 加工成本 | +| processing trade | 加工贸易 | +| processor | 处理机 | +| process production | 分布生产 | +| procurement | 采购，购置 | +| procurement lead time | 采购提前期 | +| producer goods | 生产者货物，生产资料 | +| producer price index | 生产者物价指数 | +| product | 产品 | +| product contribution margin | 产品贡献毛利 | +| product cost | 产品成本 | +| product costing | 产品成本计算法 | +| product development cost | 产品开放成本 | +| product differentiation | 产品差异化，产品特色化 | +| production | 生产，产量 | +| production bonus | 产量奖金 | +| production budget | 生产预算 | +| production center | 生产中心 | +| production cost | 生产成本 | +| production cost account | 生产成本帐户 | +| production method of depreciation | 产量折旧法 | +| production method of revenue recognition | 产量法确认收入 | +| production order | 生产通知单，生产令单 | +| production overhead | 生产间接费用 | +| production statement | 生产报表 | +| productive asset | 生产性资产 | +| productive efficiency | 生产效率 | +| productivity | 生产率 | +| product life cycle | 产品寿命周期 | +| product life cycle costing | 产品寿命周期成本计算法 | +| product mix | 产品组合，产品结构 | +| product mix decision | 产品组合决策，产品结构决策 | +| product portfolio analysis | 产品组合分析 | +| product tax | 产品税 | +| professional accountant | 开业会计师，专业会计师 | +| professional auditor | 开业审计师，专业审计师 | +| professional corporation | 专业公司 | +| professional ethics | 职业道德 | +| professional ethics executive committee | 职业道德执行委员会 | +| professional examination | 专业考试，专业职称考试 | +| professional fee | 公费，专业咨询费 | +| professional firm | 专业事务所 | +| professional liability insurance | 职业责任保险 | +| professional association | 专业协会 | +| profit | 利润 | +| profitability | 获利能力 | +| profitability analysis | 获利能力分析 | +| profitability index | 获利能力指数 | +| profit after tax | 税后利润 | +| profit and loss account | 损益帐户，损益表 | +| profit and loss appropriation account | 损益分配帐户 | +| profit and loss statement | 损益表 | +| profit before tax | 税前利润 | +| profit budget | 利润预算 | +| profit center | 利润中心 | +| profiteer | 投机商，奸商 | +| profit goal | 利润目标 | +| profit margin | 利润率，销售利润率 | +| profit maximization | 利润最大化 | +| profit planning | 利润计划编制 | +| profit ratio | 利润率 | +| profit sharing | 利润分享，分红 | +| profit squeeze | 利润夹挤 | +| profit taking | 抛售获利 | +| profit tax | 利润税，利得税 | +| profit-volume ratio | 利量比率，销售利润率 | +| proforma | 报表格式，试算报表 | +| profit variance | 利润差异 | +| profit-volume chart | 利量图表 | +| proforma balance sheet | 估算资产负债表，试算资产负债表 | +| proforma income statement | 估算损益表，试算损益表 | +| proforma invoice | 估算发货票，暂定发货票 | +| proforma statement | 估算报表，试算报表 | +| program | 计划，方案，程序 | +| program appropriation | 计划方案划款 | +| program audit | 计划方案审计 | +| program budget | 计划方案预算，计划预算 | +| program cost | 计划方案成本 | +| program evaluation | 计划方案评价 | +| program evaluation and review technique | 计划评审法，网络计划法 | +| program evaluation and review technique cost | 计划评审成本法，网络计划成本法 | +| program flowchart | 程序流程图 | +| programmer | 程序员，程序师 | +| programming | 程序设计，程序编制 | +| programming language | 程序设计语言 | +| progressive schedule | 累计表 | +| progressive tax | 累进税 | +| progress payment | 按工程进度付款 | +| prohibited articles | 违禁品 | +| prohibited tariff | 禁止性关税 | +| project | 工程项目，投资项目 | +| project appraisal | 项目评价，投资项目评价 | +| progress billing | 按工程进度收款帐单 | +| project center | 项目中心 | +| projected statement | 预测报表 | +| project financing | 项目贷款，项目资金筹措 | +| project funds | 项目自筹资金 | +| projection | 预测，估算 | +| project loan | 项目贷款 | +| project management | 项目管理 | +| project manager | 项目经理 | +| project milestone | 工程项目重大事项 | +| project network analysis | 项目网络分析 | +| project planning | 项目计划编制 | +| project rate of return | 投资项目收益率 | +| project risk | 项目风险，投资项目风险 | +| promise | 承诺，承付 | +| promissory note | 期票 | +| promoter | 创办人 | +| promoter’s share | 创办人股份 | +| promotion expense | 创办费用，摊销费用 | +| prompt cash | 立即付现 | +| prompt day | 交割日 | +| proof of cash | 现金查证 | +| proof of debt | 债务查证 | +| propensity to invest | 投资倾向 | +| propensity to save | 储蓄倾向 | +| property | 财产 | +| property accountability | 财产保管责任 | +| property appraiser | 财产评估师 | +| property assets | 不动产，房地产 | +| property company | 房地产公司 | +| property dividend | 财产股利 | +| property insurance | 财产保险 | +| property ledger | 财产分类帐 | +| property management | 财产管理 | +| property manager | 财产经理 | +| property,plant and equipment | 财产、厂房和设备 | +| property rights | 产权 | +| property tax | 财产税 | +| proportional reinsurance | 比例式分保 | +| proportional tax | 比例税 | +| proprietary account | 业主帐户 | +| proprietary company | 私人股份公司 | +| proprietary equity | 业主产权 | +| proprietary theory | 业主产权理论 | +| proprietor | 业主，独资业主 | +| proprietor equity account | 业主产权帐户 | +| proprietor current account | 业主往来帐户 | +| proprietorship | 独资企业 | +| proration | 按比例分配 | +| prospectus | 募股说明书，招股说明书 | +| prosperity | 繁荣 | +| protectionism | 贸易保护主义 | +| protective committee | 保护性委员会 | +| protective inventory | 保护性存货 | +| protective provisions | 保护性条款 | +| protective tariff | 保护性关税 | +| protest | 拒付，拒付证书 | +| protested check | 拒付支票，退票 | +| protocol | 协议，草约;通信协议 | +| provision | 备付，备抵；条款 | +| provisional account | 临时帐户 | +| provisional invoice | 临时发货票 | +| provisional policy | 暂定保险单 | +| provisional price | 临时价格 | +| provisional regulation | 暂行条例，暂行规章 | +| provisional sum | 暂列款，备用款 | +| provision for bad debt | 预提坏帐费用，坏帐备抵 | +| provision for depreciation | 预提折旧费，折旧备抵 | +| provision for income tax | 预提所得税，所得税备抵 | +| proxy | 代表投票权，代表投票委托书 | +| prudence principle | 审慎原则 | +| prudent investment rule | 审慎投资规则 | +| psychological pricing tactics | 心理定价成本 | +| p-system | 定期订货制度 | +| public accountant | 公共会计师 | +| public accounting | 公共会计 | +| public accounting firm | 公共会计事务所 | +| public accounting market | 公共会计市场 | +| public accounting profession | 公共会计职业 | +| public accounting industry | 公共会计产业 | +| public accounts committee | 公共帐目审核委员会，决算审核委员会 | +| public administration | 公共管理,政府机构管理 | +| public bond | 公共债券，公债 | +| public company | 公营公司，公开招股公司 | +| public company accounting oversight board | 公开招股公司会计监察委员会 | +| public debt | 公共债务，政府公债 | +| public expenditure | 公共支出 | +| public expenditure survey committee | 公共支出调查委员会 | +| public finance | 公共财务，财政 | +| public funds | 公共资金 | +| public goods and services | 公共商品或劳务 | +| public hearing | 公听会，听证会 | +| public interest accounting | 公众利益会计，无偿服务会计 | +| public investment | 公共投资 | +| public issue | 公开发行 | +| publicly-held company | 公开招股公司 | +| public network | 公共互联网 | +| public offering | 公开销售 | +| public ownership | 共有制 | +| public partner | 出名合伙人 | +| public sale | 公卖，拍卖 | +| public tender | 公开招标 | +| public-utility company | 公用事业公司 | +| public utility stock | 公用事业公司投票 | +| public warehouse | 公共仓库 | +| published accounts | 已公布会计报表 | +| punitive damages | 惩罚性损害赔偿 | +| pupu accounting | 一般物价水平会计 | +| purchase account | 进货帐户 | +| purchase acquisition | 盘购式兼并 | +| purchase allowance | 进货折让 | +| purchase budget | 进货预算 | +| purchase commitment | 进货约定付款额 | +| purchase cost | 进货成本 | +| purchase discount | 进货折扣 | +| purchase invoice | 进货发货票 | +| purchase journal | 进货薄，进货日记帐 | +| purchase method | 企业合并的盘购法 | +| purchase money | 订金 | +| purchase order | 进货订货单 | +| purchase records | 进货记录 | +| purchase requisition | 请购单 | +| purchase returns and allowances | 进货退回与折让 | +| purchasing agent | 进货代理商 | +| purchasing officer | 采购主任，进货主任 | +| purchasing power | 购买力 | +| purchasing power accounting | 购买力会计 | +| purchasing power capital maintenance concept | 购买力资本维护概念 | +| purchasing power gain vand loss | 购买力损益 | +| purchasing power parity | 购买力平价 | +| purchasing power risk | 购买力风险 | +| pure competition | 完善竞争 | +| pure holding company | 纯控股公司 | +| pure interest | 纯利息 | +| pure profit | 纯利润 | +| put optionand call option | 出售期权和购买期权 | +| put option | 卖方期权，股票销售期权 | +| profit-volume chart | 利量图表 | +| present value method | 现值法 | +| profit-volume ratio | 利量比率 | +| PWC Global Economic Crime Survey 2003, | 普华永道会计师事务所2003年全球经济犯罪调查 | +| PWC Comperio | 普华永道会计互联网 | +| PWC’s value concepts | 普华永道会计事务所价值观 | +| PWC white paper | 普华永道会计事务所白皮书 | +| pyramid analysis | 塔式分析法 | +| pyramid ratio | 塔式比率 | +| quick ratio | 速动比率 | +| quick ratio | 速动比率 | +| Q ratio | 比率，资产市价对现时重置成本比率 | +| Q-system | 定量订货制度 | +| qualification | 附保留意见；资历 | +| qualification share | 资历股份 | +| qualified acceptance | 附条件承兑 | +| qualified audit report | 附保留意见审计报告 | +| qualified endorsement | 附条件背书 | +| qualified fixed asset | 限定固定资产 | +| qualified opinion | 附保留意见书 | +| qualified pension plan | 限定退休金计划 | +| qualified stock options | 限定购股权 | +| qualifying licensing examination | 资格注册考试 | +| qualitative analysis | 定性分析 | +| qualitative characteristics | 会计信息的质量特征 | +| qualitative factor | 质量因素 | +| quality certificate | 质量证明书 | +| quality control | 质量控制 | +| quality cost | 质量成本 | +| quality engineering | 质量工程 | +| quality market | 优质商品市场 | +| quality of asset | 资产质量 | +| quality of earnings | 收益质量 | +| quality review | 质量检查 | +| quality stock | 优质股票 | +| quantitative analysis | 定量分析 | +| quantitative factor | 数量因素 | +| quantity discount | 数量折扣 | +| quantity reorder system | 定论订货制度 | +| quantity variance | 数量差异 | +| quarterly dividend | 季度股利 | +| quarterly statement | 季度报告 | +| quasi-contract | 准合同 | +| quasi-corporation | 准公司 | +| quasi-money | 准货币 | +| quasi-public company | 准公营公司 | +| quasi-reorganization | 准改组，帐面改组 | +| quasi-subsidiary | 准子公司 | +| questionable payment | 可疑帐款 | +| questionnaire on internal control | 内部控制调查表 | +| queuing theory | 排队论 | +| quick assets | 速动资产 | +| quick liability | 速动负债 | +| quick money | 速动资金 | +| quick ratio | 速动比率 | +| quit claim | 放弃产权 | +| quorum | 法定人数 | +| quota | 配额，限额 | +| quota share reinsurance | 定额分保，定额责任分保 | +| quotation | 报价，报价单，行情表 | +| quoted company | 证券上市公司 | +| quoted price | 牌价 | +| quoted securities | 上市证券，挂牌证券 | +| return on total asset | 资本总额收益率 | +| return on stockholders’ equity | 股东产权收益率 | +| return on common stock equity | 普通股产权收益率 | +| return on sales | 销售收益率 | +| receivables turnover | 应收帐款周转率 | +| return on investment | 投资收益率 | +| return in equity | 产权收益率 | +| racial discrimination | 种族歧视 | +| racketeering | 敲诈，诈骗 | +| radical school of accounting theory | 激进学派会计理论 | +| radical unionism | 激进工会主义 | +| raid | 掠夺股权，盗用，挪用 | +| raider firm | 掠夺性企业 | +| raised check | 涂改支票 | +| raising funds | 筹措资金 | +| rake-off | 受贿 | +| R | &D company研究和发展专业公司 | +| R | &D cost研究和发展成本 | +| random | 随机 | +| random access | 随机存取 | +| random access memory | 随机存取存储器 | +| random sampling | 随机抽样法 | +| random variance | 随机变量 | +| random walk theory | 随机漫步理论 | +| range | 全距，幅距 | +| rank | 登记，顺序 | +| ranking of projects | 投资项目排列顺序 | +| rapid amortization | 快速摊销 | +| ratable value | 应税价值 | +| rate | 比率 | +| rate anticipation swap | 利率预期掉换 | +| rate cutting | 费率削减 | +| rate fixing | 费率核定 | +| rate of discount | 贴现率，折现率 | +| rate of dividend | 股利率 | +| rate of interest | 利率 | +| rate of return on investment | 投资收益率 | +| rate of return on sales | 销售收益率 | +| rate of return on equity | 产权收益率 | +| rate per annum | 年率 | +| rate per diem | 日率 | +| rate per mensem | 月率 | +| rate regulation | 费率管制 | +| rate risk | 汇率风险，利率风险 | +| rates | 地方税 | +| rates relief | 地方税减免 | +| rates support grant | 地方税补助拨款 | +| rate variance | 工资率差异 | +| ratification | 认可，批准 | +| rating | 评定信用等级 | +| rating agency | 信用等级评定机构 | +| ratio | 比率 | +| ratio analysis | 比率分析 | +| ratio analysis method | 比率分析法 | +| ratio chart | 比率图表 | +| ratio covenant | 比率保证条款 | +| ratio estimation | 比率推算法 | +| rationalized production | 合理化生产 | +| ratio of current asset to current liability | 流动资产对流动负债比率 | +| ratio of current asset to total asset | 流动资产对资产总额比率 | +| ratio of current liability to total liability | 流动负债对负债总额比率 | +| ratio of dependence on foreigntrade | 外贸依存率 | +| ratio of fixed asset to capital | 固定资产对资本比率 | +| ratio of fixed to total assets | 固定资产对总资产比率 | +| ratio of inventory to net sales | 存货对销售净额比率 | +| ratio of net income to net sales | 净收益对销售净额比率 | +| ratio of net income to equity | 净收益对资本净值比率 | +| ratio of quick asset to current liability | 速动资产对流动负债比率 | +| ratio of receivable to net sales | 应收帐款对销售净额比率 | +| ratio of sales to cost | 销售成本率 | +| ratio of total liability to equity | 负债总额对资本净值比率 | +| raw data | 原始数据 | +| raw material inventory | 原材料存货 | +| r_base | 个人电子计算机数据库管理程序 | +| reacquired bond | 购回债券 | +| reacquired stock | 购回股票 | +| read | 阅读 | +| reader | 阅读器 | +| readjustable bond | 可调整利率债券 | +| readjusting entry | 帐务重新调整分录 | +| read-write memory | 读写存储器 | +| ready cash | 现金，现款 | +| ready sale | 适销，畅销 | +| ready shipment | 即期装运 | +| Reaganomics | 里根经济学 | +| real | 实物的，实际的，不动产的，房地产的 | +| real account | 实帐户 | +| real capital | 实物资本 | +| real cost | 实物成本，实际成本 | +| real estate | 房地产，不动产 | +| real estate agent | 不动产经纪人 | +| real estate income | 不动产收益 | +| real estate investment | 不动产投资 | +| real estate investment trust | 不动产投资信托公司 | +| real estate loan | 不动产贷款 | +| real estate market | 不动产市场 | +| real estate mortgage | 不动产抵押 | +| real estate mortgage bond | 不动产抵押债券 | +| real estate portfolio | 不动产组合投资 | +| real estate tax | 不动产税 | +| real gross national product | 实际国民生产总值 | +| real income | 实际收入，实际收益 | +| real investment | 实际投资 | +| realizability | 变现能力 | +| realizable asset | 可变现资产 | +| realizable value | 可变现价值 | +| realizable value accounting | 变现价值会计 | +| realization | 实现，变现 | +| realization and liquidation account | 变现清算帐户 | +| realization and liquidation statement | 资产清算表 | +| realization convention | 实现常规 | +| realization principle | 实现原则 | +| realized gain or loss | 已实现损益 | +| realized value | 变现价值 | +| real national income | 实际国民收入 | +| real personal disposable income | 个人可支配的实际收入 | +| real property | 不动产 | +| real rate of interest | 实际利率 | +| real-time information system | 实时信息系统 | +| real-time processing | 实时处理 | +| realty | 不动产 | +| real value | 实际价值 | +| real wage | 实际工资 | +| rearrangement of debt | 重新安排债务 | +| reasonableness check | 合理性抽查，合理性校验 | +| reasonable value | 合理价值 | +| reassessment | 重估价 | +| rebate | 回扣，退税 | +| rebate card | 回扣信用卡 | +| rebudgeting | 重编预算 | +| recapitalization | 重组资本 | +| recapture clause | 收回权益条款 | +| recapture of earnings | 超额收益的归国有 | +| receipt | 收入，现金收入；收据 | +| receivables | 应收款项 | +| receivables financing | 应收款项融通资金 | +| receivables turnover | 应收帐款周转率 | +| receiver | 收款人，破产企业财产接管人 | +| receivership accounting | 破产清算责任会计 | +| receiving order | 接管指令 | +| receiving report | 收货报告单，收货单 | +| recession | 衰退 | +| reciprocal account | 相互往来帐户 | +| reciprocal allocation method | 相互分配法，相互分摊法 | +| reciprocal buying | 互购，互买 | +| reciprocal holdings | 相互控股 | +| reciprocal tariff | 互惠关税 | +| reciprocal trade | 互惠贸易 | +| reclassify | 再分类 | +| recognition criteria | 确认标准 | +| recognition of expense | 费用确认 | +| recognition of revenue | 营业收入确认 | +| recognition principle | 确认原则 | +| recognition rule | 确认规则 | +| reconciliation | 调节 | +| reconciliation statement | 调节表 | +| reconciliation working sheet | 调整工作底稿 | +| recontract | 重订合同 | +| record | 记录 | +| record date | 列册日期 | +| recording medium | 记帐媒介 | +| records protection | 记录保护 | +| records retrntion | 记录保存 | +| recoup | 补偿 | +| recourse | 追索权 | +| recoverable amount | 可收回金额 | +| recoverable cost | 可回收成本 | +| recovery | 复苏，回收 | +| recovery value | 回收价值 | +| recurring audit | 经常性审计 | +| recurring costs | 经常性成本 | +| red balance | 赤字余额 | +| red clause letter of credit | 红条款信用证 | +| redeemable bond | 可赎回债券 | +| redeemable preferred stock | 可赎回优先股 | +| redemption | 赎回，偿还 | +| redemption fund | 偿债基金 | +| redemption period | 赎回期，偿还期 | +| redemption premium | 赎回溢价 | +| redemption price | 赎回价格，兑回价格 | +| redemption yield | 兑回收益率，兑现收益率 | +| redevelopment | 再开发 | +| red flag | 红色信号 | +| red-herring prospectus | 红色招股说明书 | +| red risk | 赤字，亏损 | +| red-ink entry | 红字分录 | +| rediscount | 转贴现，再贴现 | +| rediscount rate | 转贴现率，再贴现率 | +| redistributed cost | 再分配成本 | +| redistribution of income | 收入再分配 | +| redistribution of wealth | 财富再分配 | +| reducing-balance method | 余额递减折旧法 | +| reduction of capital | 缩减资本，减资 | +| redundancy payment | 解雇津贴 | +| reexport | 再出口，转口 | +| referee | 公断人，后备付款人 | +| reference | 资信证明信，资信证明材料；索引，查帐索引 | +| reference book | 资信手册 | +| refinancing | 重筹资本 | +| reflation | 通货复帐 | +| reform | 改革 | +| reformation of economic system | 经济制度改革 | +| refugee capital | 逃亡资本 | +| refund | 退款，退税；兑换证券，调换证券 | +| refunding bond | 调换债券 | +| regional cpa firms | 地区性会计事务所 | +| regional economic integration | 地区经济一体化 | +| regional network | 地区网络 | +| regional stock exchange | 地区性股票交易所 | +| regional trading arrangements | 地区贸易安排 | +| register | 登记薄，寄存器 | +| registered auditor | 注册审计师 | +| registered bond | 记名债券 | +| registered bookkeeper | 注册薄记师 | +| registered business programmer | 注册企业程序师 | +| registered capital | 注册资本 | +| registered stock | 记名股票 | +| registered trademark | 注册商标 | +| register of directors and secretaries | 公司董事和秘书登记薄 | +| register of members | 股东登记薄 | +| register of transfer | 转让登记薄 | +| registrar | 注册管理机构，注册管理官员 | +| registrar in bankruptcy | 破产注册管理局 | +| registrar of company | 公司注册管理局 | +| registration | 登记，注册 | +| registration statement | 申请上市注册报表 | +| regression analysis | 回归分析 | +| regression coefficient | 回归系数 | +| regressive tax | 递减税，累退税 | +| regular audit | 常规审计 | +| regular dividend | 正常股利 | +| regular income | 固定收入，固定收益 | +| regular rate | 正常工资率，常规利率 | +| regular tax | 正税 | +| regulation | 条例，规章 | +| regulation of corporate financial reporting | 公司会计报表条例，公司会计报表规章 | +| regulation S-T | 规章，申请上市电子注册会计报表规章 | +| regulation S-X | 规章，申请上市注册会计报表内容和格式规章 | +| regulatory tax | 节制税 | +| rehabilitation cost | 修复成本 | +| rehypothecate | 再抵押 | +| reimbursable expenditure | 可补偿支出 | +| reimbursement | 偿付 | +| reimbursing bank | 偿付银行 | +| reinsurance | 分保，再保险 | +| reinvestment | 再投资 | +| reinvestment privilege | 再投资特权 | +| reinvestment rate | 再投资率 | +| reinvestment risk | 再投资风险 | +| related company | 联营公司 | +| related cost | 关联成本 | +| related fund | 关联基金 | +| related party transaction | 关联人士交易，内幕交易 | +| relative cost advantage | 相对成本优势 | +| relative fixed cost | 相对固定成本 | +| relative priority | 相对优先求偿权 | +| relative risk | 相关风险 | +| relative sales value method | 相对销售价值法 | +| relative volatility | 相对变动性 | +| release | 放弃权益，解除抵押 | +| relevance | 相关性 | +| relevance principle | 相关性原则 | +| relevant cost | 相关成本 | +| relevant range | 相关范围 | +| reliability | 可靠性，可靠程度 | +| reliability principle | 可靠性原则 | +| reliance on internal control | 对内部控制制度的信赖程度 | +| relief | 救济，剔除，减免 | +| remittance | 汇付，汇款 | +| remittee | 收款人 | +| remitter | 汇款人 | +| remitting bank | 托收银行，汇款银行 | +| remortgage | 转抵押，再抵押 | +| remote terminal | 远程终端机 | +| removal cost | 拆迁成本 | +| remuneration | 报酬 | +| renegotiation | 重议价 | +| renewal | 更新，展期 | +| rent | 租用，租金 | +| rental expense | 租赁费用 | +| rental income | 租赁收益 | +| rent-purchase | 租购 | +| reorder cost | 订货成本，再订货成本 | +| reorder point | 订货点，再订货点 | +| reorder quantity | 订货量 | +| reorganization | 公司改组，公司重组 | +| reorganization bond | 公司改组债券 | +| reorganization plan | 公司改组计划，公司重组计划 | +| repairs and maintenance | 维修费 | +| repatriation restriction | 汇出利润限制 | +| repayment | 偿还，偿付 | +| repeating audit | 重复性审计 | +| repeating decision | 重复性决策 | +| replacement cost | 重置成本 | +| replacement cost accounting | 重置成本会计 | +| replacement cost insurance | 重置成本保险 | +| replacement value | 重置价值 | +| repledge | 转押 | +| replevin | 归还产权 | +| repo | 再回购协议 | +| report | 年度报告，审计报告 | +| report form | 报告式 | +| reporting currency | 报告货币 | +| reporting objectives | 报告目标 | +| reporting period | 报告期 | +| reporting policies | 报告政策 | +| reporting postulate | 报告假设 | +| reporting standard for audit | 审计报告准则 | +| repossession | 已售商品收回 | +| representation | 情况申诉，情况说明 | +| representation and warranties | 情况申诉和保证 | +| representative firm | 代表性企业 | +| representative sample | 代表性样本 | +| repressed inflation | 抑止性通货膨胀 | +| reproduction cost | 再生产成本 | +| reprivatization | 发还私营 | +| repudiation | 拒付债务 | +| repurchase agreement | 再购回协议 | +| repurchased stock | 购回股份 | +| request for proposal | 请求投标，招标 | +| required deposit balance | 规定存款余额 | +| required rate of return | 期望收益率 | +| requisition | 请购单，领料单 | +| resale | 转售 | +| resale price | 转售价格 | +| resale value | 转售价值 | +| rescheduling of debt | 债务重议 | +| rescission | 解约 | +| research and development | 研究和开发 | +| research and development cost | 研究和开发成本 | +| research intensive | 研究密集 | +| research libraries information network | 研究性图书信息网络 | +| reservation | 权益保留 | +| reserve | 准备，准备金,公积金 | +| reserve accounting | 公积金会计 | +| reserve currency | 储备货币 | +| reserve for accidents | 意外事故准备金 | +| reserve for depreciation | 折旧准备 | +| reserve fund | 准备金，公积金 | +| residual asset | 剩余资产 | +| residual claim | 剩余索赔权 | +| residual cost | 剩余成本 | +| residual equity | 剩余股权 | +| residual equity theory | 剩余产权论 | +| residual income | 剩余收益额 | +| residual theory of dividend | 剩余股利理论 | +| residual value | 剩余价值 | +| resolution | 决议 | +| resource | 资源，资财 | +| resource allocation | 资源分配 | +| resource budget | 资源预算 | +| resource-oriented production | 面向资源生产 | +| resources conservation | 资源保护 | +| resource sharing | 资源分享 | +| respondentia | 船货抵押借款 | +| responsibility accounting | 责任会计 | +| responsibility budget | 责任预算 | +| responsibility center | 责任中心 | +| responsibility costing | 责任成本计算法 | +| restatement of financial statement | 重编财务报表，重编会计报表 | +| restitution | 赔偿，偿还 | +| restraint of trade | 贸易约束 | +| restricted cash | 限定用途现金 | +| restricted fund | 限定用途基金 | +| restricted retained earning | 限定用途留存收益 | +| restricted security | 限制公开发行的证券 | +| restrictive covenant | 限制性条款 | +| restrictive endorsement | 限定背书 | +| restrictive policy | 限制性政策 | +| restructuring of debt | 债务重定，债务调整 | +| results from operation | 经营成果 | +| retail accounting | 零售会计 | +| retail audit | 零售审计 | +| retail cost | 零售成本 | +| retail method | 零售盘存法 | +| retail price | 零售价 | +| retail price index | 零售价格指数 | +| retained earnings | 留存收益，留存盈余 | +| retained earnings policy | 留存盈余政策，留存收益政策 | +| retained earnings statement | 留存盈余表，留存收益表 | +| retained earnings to net worth ratio | 留存收益对资本净值比率 | +| retained income | 留存收益 | +| retained profit | 留存利润 | +| retention money | 扣留款项，保留款项;留存资金 | +| retention ratio | 留存比率 | +| retirement | 退役，报废；退股，还本；退休 | +| retirement benefit | 退休金 | +| retirement fund | 资产重置基金；退休金基金 | +| retirement of bond | 债券偿兑 | +| retirement of stock | 股票退股 | +| retirement plan | 退休计划，退休办法 | +| retirement policy | 退休政策 | +| retrenchement | 紧缩开支 | +| retrieval | 检索 | +| retroactive adjustment | 追溯调整 | +| retroactive pay | 追补工资 | +| return | 报酬，收益；纳税申报表，税单 | +| returned check | 退回支票 | +| returned goods | 退回货物 | +| returned of capital | 资本退回，资本收回 | +| return on assets | 资产收益率 | +| return on capital | 资本收益，资本收益率，投资收益率 | +| return on common equity | 普通股产权资本收益率 | +| return on equity | 产权资本收益率 | +| return on investment | 投资报酬率，投资收益率 | +| return on sales | 销售收益率 | +| return on total assets | 资产总额收益率 | +| revalorization of currency | 币值重定 | +| revaluation | 重估价 | +| revaluation of assets | 资产重估价 | +| revaluation of currency | 币值重估 | +| revaluation reserve | 重估价准备金 | +| revaluation surplus | 重估价盈余 | +| revenue | 收入，营业收入；岁入，税收 | +| revenue account | 营业收入帐户，岁入帐户 | +| revenue and expense account | 收入和费用汇总帐户 | +| revenue anticipation note | 待付税款票据 | +| revenue bond | 收益担保债券 | +| revenue center | 收入中心 | +| revenue-cost graph | 收入成本图表 | +| revenue expenditure | 营业支出 | +| revenue-expense view | 收入－费用观念 | +| revenue recognition | 收入确认，营业收入确认 | +| revenue recognition principle | 收入确认原则 | +| revenue reserve | 营业公积金 | +| reversal cost method | 倒轧成本法 | +| reverse dumping | 反向倾销 | +| reverse entry | 转回分录 | +| reverse income tax | 反向所得税 | +| reverse leverage | 反向杠杆作用 | +| reverse splitup | 并股 | +| reverse yield gap | 反向收益率差距 | +| review | 检查，复核 | +| revocable credit | 可撤销贷款 | +| revocable letter of credit | 可撤销信用证 | +| revocable trust | 可撤销信托 | +| revolving charge account | 循环赊帐帐户 | +| revolving credit | 循环信贷，循环贷款 | +| revolving credit agreement | 循环信贷协议 | +| revolving fund | 周转金 | +| revolving letter of credit | 循环信用证 | +| reward | 奖金，报酬 | +| right | 权利，认股权，购股权 | +| right of absolute priority | 绝对优先求偿权 | +| right of action | 起诉权，诉讼权 | +| right of execution | 执行权 | +| right of first refusal | 第一拒绝权 | +| right of lien | 留置权 | +| right of offset | 抵消权 | +| right of recourse | 追索权 | +| right of redemption | 赎回权 | +| right of subrogation | 取代债权，取代追索权 | +| right of way | 地役权 | +| rights issue | 附权发行 | +| rights letter | 购股权证书 | +| rights on | 附权，附认购新股权 | +| rights out | 除权 | +| rigid price | 僵硬价格 | +| ring | 操纵市场集团 | +| risk | 风险 | +| risk-adjusted discount factor | 险调整折现系数 | +| risk-adjusted rate of return | 风险调整收益率 | +| risk analysis | 风险分析 | +| risk and return relationship | 风险和收益地关系 | +| risk averter | 风险厌恶者 | +| risk capital | 风险本 | +| risk consulting | 风险咨询 | +| risk diversification | 风险分散 | +| risk exposure | 风险暴露程度 | +| risk index | 风险指数 | +| riskless portfolio | 无风险证券组合投资 | +| riskless rate of return | 无风险投资收益率 | +| risk lover | 风险爱好投资人 | +| risk management | 风险管理 | +| risk manager | 风险经理 | +| risk premium | 风险报酬，风险溢酬 | +| risk-return analysis | 风险收益分析 | +| risk-return frontier | 风险收益边界 | +| risk-return trade-off | 风险收益抉择 | +| rock bottom price | 最低价 | +| rocks | 财务窘迫 | +| rolling budget | 滚动预算 | +| rollover | 转期 | +| rotation of auditor | 审计师轮换 | +| rotation of capital | 资本循环，资本周转 | +| rotation of directors | 公司董事轮换 | +| round lot | 整批数量，整批 | +| round off | 去掉尾数，四舍五入 | +| round sum | 整数 | +| round transaction | 整套交易 | +| round-tripping | 迂回套利 | +| royalty | 租费，版税，开采权使用费，专利使用费，技术转让使用费 | +| royalty payment | 专利权转让使用费，技术转让提出费 | +| rubber check | 空头支票 | +| rule | 规则，实施细则，运算法则 | +| rule off | 划线结传 | +| rule of seventy-eight 78 | 规则，贷款利息计算公式 | +| rule of seventy-two72 | 规则，投资本利和金额计算公式 | +| rules of thumb | 约略估计方法 | +| run | 挤兑 | +| runaway inflation | 急骤上涨的通货膨胀 | +| running ccount | 未结清帐户，赊帐帐户 | +| running cost | 运转成本 | +| running credit | 周转信贷 | +| running expense | 日常费用 | +| running form | 流水式 | +| running in ventory | 永续盘存 | +| running margin | 经营利差 | +| running yield | 本期收益率 | +| Rutgers accounting web | 新泽西州立大学会计互联网 | +| Senior accountant | 会计师或者高级会计师 | +| Safe deposit | 寄存保管 | +| safe deposit charge | 寄存保管费 | +| safeguarding of assets | 资产保护 | +| safe investment rule | 安全投资规则 | +| safety factor | 安全系数 | +| safety inventory | 安全库存，保险库存 | +| safety margin | 营业安全幅度 | +| safety stock | 安全库存，保险库存 | +| salaried employee | 挣薪金的职工 | +| salaried partner | 挣薪金的合伙人 | +| salary | 薪金 | +| salary and allowance | 薪金和津贴 | +| salary and commission | 薪金加佣金 | +| salary management | 薪金管理 | +| salary range | 薪金幅度 | +| salary rate | 薪金率 | +| salary reduction plan | 薪金扣减计划 | +| salary roll | 薪金表 | +| salary structure | 薪金结构 | +| sale | 销售 | +| sale and leaseback | 售后租回租赁 | +| sale by description | 凭说明书销售 | +| sale by inspection | 凭验货销售 | +| sale by sample | 凭样品销售 | +| sale by trademark | 凭商标销售 | +| sale contract | 销售合同 | +| sale price | 售价 | +| sales | 销售额，销售收入 | +| sales account | 销售帐户，销售收入帐户 | +| sales allowance | 销货折让 | +| sales analysis | 销售收入分析 | +| sales audit | 销售审计，销售收入审计 | +| sales basis | 销售基准 | +| sales book | 销货薄，销售收入帐薄 | +| sales budget | 销售预算，销售收入预算 | +| sales commission | 销售佣金 | +| sales discount | 销售折扣 | +| sales forecast | 销售预测，销售收入预测 | +| sales invoice | 销货发票 | +| sales journal | 销售日记帐，销售收入日记帐 | +| sales ledger | 销售分类帐，销售收入分类帐 | +| sales mix | 销售组合，销售商品品种 | +| sales mix variance | 销售商品品种结构差异 | +| sales price variance | 销售价格差异 | +| sales promotion | 促销 | +| sales records | 销售记录，销售收入记录 | +| sales register | 销货登记薄 | +| sales representative | 销售代理商 | +| sales return | 销售退回 | +| sales tax | 销售税，营业税 | +| dales terms | 销售条件 | +| sales to accounts receivable ratio | 销售收入对应收帐款比率 | +| sales to current liabilities ratio | 销售收入对流动负债比率 | +| sales to inventory ratio | 销售收入对存货比率 | +| sales to total asset ratio | 销货额对资产总额比率 | +| sales volume variance | 销量差异 | +| salvage value | 残值 | +| sample | 样本 | +| sample precision | 样本精确度 | +| sample size | 样本量 | +| sampling | 抽样法 | +| sampling error | 抽样误差 | +| sampling for attributes | 属性抽样法 | +| sampling for variance | 变量抽样法 | +| sampling risk | 抽样风险 | +| sampling test | 抽样检查 | +| sanction | 制裁 | +| S | &L assicuatuib储蓄贷款协会 | +| S | &P compustat标准和普尔公司会计数据库 | +| S | &P 500 stock index标准和普尔500种股票价格指数 | +| Sarbanes-Oxley Act | 萨班斯－奥克斯法案 | +| Sarbanes-Oxley information center | 萨班斯－奥克斯法案信息中心 | +| satellite banking | 卫星银行业务 | +| satisfaction | 偿还，赎回 | +| satisfaction of claim | 理赔 | +| saturation stage | 饱和阶段 | +| save as you earn scheme | 定额储蓄计划 | +| savings | 储蓄 | +| savings account | 储蓄帐户 | +| savings and loan association | 储蓄贷款协会 | +| savings bank | 储蓄银行 | +| savings bond | 储蓄公债 | +| savings deposit | 储蓄存款 | +| saving deposit certificate | 定期储蓄存款 | +| savings ratio | 储蓄率 | +| saye scheme | 定额储蓄计划 | +| scale economy | 规模经济 | +| scalper | 小投机者 | +| scan | 审阅，查阅;扫描 | +| scarce currency | 稀有货币 | +| scarce resources | 稀有资源 | +| scatter graph | 散点图，散布图 | +| scavenger sale | 财产抵税拍卖 | +| scenario | 远景概况 | +| schedule | 附表，明细表；税率表，费率表 | +| schedule of accounts receivable | 应收帐款明细表 | +| schedule of manufacturing overhead | 制造间接费用明细表 | +| schedule of property | 财产明细表，财产目录 | +| scheme of composition | 偿债和解计划 | +| scientific management | 科学管理 | +| scientific method of amortization | 科学摊销法 | +| scissors difference | 剪刀差 | +| scope limitation | 范围限制 | +| scope of audit | 审计范围 | +| scope of cover | 承保范围 | +| scope paragraph | 范围段落 | +| scorekeeping | 记录保管 | +| S corporation | 小型企业公司 | +| scrap value | 费料价值 | +| screen trading | 屏幕交易 | +| scrip | 临时凭证,代价券 | +| scrip dividend | 临时凭证股利，票据股利 | +| scrip issue | 发行红利股 | +| seal | 印章 | +| sealed bid | 密封投标 | +| seasonal adjustments | 季节性调整 | +| seasonal discount | 季节性折扣 | +| seasonal unemployment | 季节性失业 | +| seasonal variation | 季节性变动 | +| seasoned securities | 价格已稳定证券 | +| SEC EDGAR database | 证券交易管理委员会数据库 | +| SEC Bulletins | 证券交易管理委员会公报 | +| SEC Investigation | 证券交易管理委员会调查 | +| SEC Laws | &Regulations证券交易管理委员会法律和规章 | +| SEC New rule on internal control reporting | 美国证券交易管理委员会新会计规章，对上市公司内部控制地审计报告 | +| secondary account | 二级帐户 | +| secondary auditor | 从属审计师 | +| secondary bank | 二级银行 | +| secondary classification | 二次分类 | +| secondary data | 第二手数据 | +| secondary liability | 从属负债，从属债务 | +| secondary market | 二级市场 | +| secondary offering | 第二次销售 | +| second beneficiary | 第二受款人 | +| second mortgage | 第二抵押 | +| secrecy | 保守机密 | +| secret commission | 秘密佣金 | +| secret ledger | 机密分类帐 | +| secret reserve | 秘密准备金 | +| secular inflation | 长期通货膨胀 | +| secular stagnation | 长期经济停滞 | +| secular trend | 长期趋势 | +| secular bond | 担保债券 | +| secular creditor | 有担保债权人 | +| secured liability | 担保负债，担保债务 | +| secured loan | 担保贷款 | +| secured transaction | 担保交易，担保经济业务 | +| securities | 证券 | +| securities act of 1933 | 年证券法 | +| securities acts | 证券法 | +| securities analysis | 证券分析 | +| securities analyst | 证券分析师 | +| securities and exchange commission | 证券交易管理委员会 | +| securities and futures authority | 证券和期货交易管理协会 | +| securities and investment board | 证券和投资管理委员会 | +| securities company | 证券公司 | +| securities exchange | 证券交易所 | +| securities exchange act of 1934 | 年证券交易法 | +| securities exchange tax | 证券交易税 | +| securities fraud | 证券欺诈 | +| securities industry | 证券产业 | +| securities industry automation corporation | 证券产业自动化公司 | +| securities investment trust | 证券投资信托公司 | +| securities investor protection act | 证券投资人保护法 | +| securities investor protection corporation | 证券投资人保护公司 | +| securities market | 证券市场 | +| securities market line | 证券市场贝塔风险线 | +| securities ratings | 证券等级 | +| securities swap | 证券换掉 | +| securities trading | 证券交易 | +| securitization | 证券化 | +| security | 证券，担保，担保品 | +| security agreement | 担保协议 | +| security capital | 安全资本 | +| security deposit | 保证金 | +| security interest | 担保权益 | +| security needs | 安全需求 | +| security risk | 证券风险，担保风险 | +| seed capital | 种子资本，创业资本 | +| seed money | 种子资金，创业资金 | +| segment | 分部，独立计量损益部门 | +| segment accounting | 分部会计 | +| segmentation strategy | 分部战略 | +| segment contribution margin | 分部贡献毛利 | +| segment reporting | 分部报告 | +| segregation of duties | 职责分割，职责划分 | +| seizure | 充公，没收 | +| selective distribution | 选择性销售 | +| selective inventory control | 选择性存货控制 | +| self-administered fund | 自管基金 | +| self-assessment | 自估税额 | +| self-balancing | 自平 | +| self-constructed asset | 自建固定资产 | +| self-employment | 自营职业，个体经营 | +| self-employment | 自营职业，个体经营 | +| self-employment income | 自营职业收益，个体经营收益 | +| self-employment retirement plan | 自营职业者退休金计划 | +| self-employment tax | 自营职业税 | +| self-finance | 自筹资金 | +| self-finance ratio | 自筹资金比率 | +| self-insurance | 自保，自办保险 | +| self-interest principle | 自利原则 | +| self-liquidation financing | 自偿性筹资 | +| self-regulation system | 自律制度 | +| self-regulatory organizations | 自律组织 | +| self-sustaining fund | 自给资金 | +| seller’s lien | 卖方留置权 | +| seller’s market | 卖方市场 | +| selling and administrative expense | 销售和管理费用 | +| selling and administrative expense budget | 销售和管理费用 | +| selling expense | 销售费用 | +| selling group | 推销联营，推销集团 | +| selling price | 卖价，报价 | +| selling short | 卖空 | +| selling syndicate | 推销联营，推销集团 | +| sell of process-further decision | 销售或继续加工决策 | +| semi-finished product | 半成品 | +| semi-fixed cost | 半固定成本 | +| semi-senior accountant | 中级会计师 | +| semi-variable cost | 半变动成本 | +| senior accountant | 高级会计师 | +| senior bond | 优先债券 | +| senior capital | 优先资本 | +| senior creditor | 优先债权人 | +| senior debt | 优先债务 | +| senior interest | 优先权益 | +| senior mortgage | 优先抵押 | +| senior partner | 高级合伙人 | +| senior security | 优先证券 | +| sensitive market | 敏感性市场 | +| sensitivity analysis | 敏感性分析 | +| separable asset | 可分离资产 | +| separable cost | 可分离成本 | +| separable entity postulate | 单独个体假设 | +| separate property | 单独支配的财产 | +| separate reture | 单独税单 | +| separation of ownership and control | 所有权与管理权的分离 | +| separation pay | 解雇费 | +| sequential access | 按序存取 | +| sequestered account | 查封帐户 | +| sequestration | 查封，扣押 | +| serial bonds | 分期偿还债券 | +| serial correlation | 序列相关 | +| series bonds | 系列债券 | +| serious fraud office | 重大舞弊调查局，重大欺诈调查局 | +| service | 劳务，服务；清偿债务；局，署 | +| service center | 服务中心劳务中心 | +| service contract | 劳务合同，服务合同 | +| service cost | 劳务成本 | +| service department | 劳务部门 | +| service industry | 服务产业 | +| service lease | 服务性租赁 | +| service life | 服务年限 | +| service of debt | 债务偿付 | +| service potential | 服务潜力 | +| set of accounts | 成套帐薄 | +| set of documents | 整套单据 | +| set-off | 抵消 | +| settlement | 结算，清算 | +| settlement date | 结算日期，交割日期 | +| settlement funds | 结算资金 | +| settlement of accounts | 帐目结算 | +| settlement of claims | 理赔 | +| settlement of exchange | 结汇 | +| settlement price | 结算价格，清理价格 | +| settlement sheet | 债务结算表 | +| settlement term | 结算条件 | +| settlor | 财产授与人 | +| set | －up cost生产准备成本 | +| seventh directive | 第7号令 | +| several liability | 个别责任 | +| shading | 减让 | +| shadow director | 影子董事 | +| shadow price | 影子价格 | +| shady transaction | 秘密交易 | +| shake-out | 迫使估价暴跌 | +| shake-up | 构重大改组 | +| shame corporation | 虚假公司 | +| sham transaction | 虚假业务 | +| share | 股份,股票 | +| share bonus | 股票红利 | +| share capital | 股本 | +| share certificate | 股票 | +| share revenue | 分成收入 | +| share exchange | 股份交换 | +| shareholder | 股东 | +| shareholders’ register | 股东登记薄 | +| shareholders’ equity | 股东产权 | +| share index | 股票价格指数 | +| share of stock | 股份 | +| share of the market | 市场份额，市场占有率 | +| share option | 购股权，股票期权 | +| share premium | 股本溢价 | +| share split | 股份分割，分股 | +| share transfer | 股票转让 | +| share warehousing | 股份存储 | +| sharing arrangement | 分成协议 | +| shark | 诈骗者 | +| shark watcher | 诈骗识别专家 | +| shell company | 空壳公司 | +| shelter | 避税项目 | +| Sherman anti-trust act | 谢尔曼反托拉斯法 | +| shifting of tax burden | 税收负担转嫁 | +| shipment | 装运，船运；装运货物，船运货物 | +| shipment and delivery cost | 发运费用 | +| shipment policy | 船运保险单 | +| shipment price | 交运价格 | +| shipowner’s lien | 船主留置权 | +| shipping department | 发运部门 | +| shipping document | 运货单据，发运单据 | +| shipping exchange | 海运交易所 | +| shipping expense | 运货费用 | +| shipping specifications | 装货清单 | +| short account | 空头帐户 | +| shortage | 短量，短缺额 | +| shortage cost | 缺成本 | +| short bill | 短期票据，短期汇票 | +| short covering | 空头补进 | +| short-form audit report | 短式审计报告 | +| short position | 空头，短缺头寸 | +| short run | 短期 | +| short-run decision | 短期决策 | +| short-run marginal cost | 短期边际成本 | +| shorts | 短期证券 | +| short sale | 卖空 | +| short term | 短期 | +| short-term asset | 短期资产 | +| short-term budget | 短期预算 | +| short-term debt | 短期债务 | +| short-term debt ratio | 短期债务比率 | +| short-term financing | 短期筹资 | +| short-term forecast | 短期预测 | +| short-term interest rate | 短期利率 | +| short-term investment | 短期投资 | +| short-termism | 短期盈利主义 | +| short-term lease | 短期租赁 | +| short-term liability | 短期负债 | +| short-term loan | 短期贷款 | +| shrinkage | 损耗 | +| shutdown expense | 停产费用，停业费用 | +| sick pay | 病假工资 | +| sight bill | 即期汇票 | +| sight credit | 即期信用证 | +| sight deposit | 活期存款 | +| sight draft | 即期汇票 | +| sight letter of credit | 即期信用证 | +| sight rate | 即期汇率 | +| signature | 签字，署名 | +| signature card | 印鉴卡 | +| signed instrument | 签约文件，签署票据 | +| signer | 签约人，签署人 | +| significant amount | 有实义金额，大数金额 | +| sign off | 结束指令 | +| sign on | 开始指令 | +| silent partner | 隐名合伙人 | +| silicon valley | 硅谷 | +| simple arbitrage | 简单套利 | +| simple capital structure | 简单资本结构 | +| simple contract | 简易合同 | +| simple debenture | 无担保公司债 | +| simple entry | 简单分录 | +| simple interest | 单利 | +| simple journal | 简单日记帐 | +| simple rate of return | 简单收益率 | +| simple regression analysis | 简单回归分析 | +| simple trust | 简单信托 | +| simplex method | 单纯形法 | +| simplicity | 简明性 | +| simplified financial statement | 简化财务报表，简化会计报表 | +| simulation | 模拟 | +| simultaneous processing | 同时处理 | +| simultaneous verification | 同时验证 | +| single cost system | 单一成本制度 | +| single-entry bookkeeping | 单式薄记 | +| single liability | 单独责任 | +| single option | 单项期权 | +| single payment loan | 一次付清贷款 | +| single premium policy | 一次付清保险单 | +| single presentation | 单独反映 | +| single proprietorship | 独资 | +| single-step income statement | 单步式损益表 | +| single-tax system | 单一税制 | +| single venture | 独营，独资经营 | +| sinking fund | 偿债基金 | +| sinking fund method of depreciation | 偿债基金折旧法 | +| sinking fund reserve | 偿债基金准备金 | +| site | 厂址，网址，网址 | +| site selection study | 厂址选择研究 | +| site value tax | 地价税 | +| situational management | 情势管理 | +| six-day 6 | %method六天六厘计算法 | +| skeleton account T | 型帐户 | +| skewness | 偏斜性 | +| skill-intensive | 技术密集型 | +| skimming pricing | 刮脂价格，早期获利价格 | +| skip | 逃债者 | +| skip account | 逃债者帐户 | +| skip tracing | 逃债追踪服务 | +| sky rocketing price | 飞涨价格 | +| slack budget | 松弛预算 | +| slack market | 疲软市场 | +| slack path | 松弛路径 | +| slack season | 淡季 | +| sleeping partner | 隐名合伙人 | +| slide error | 位数移动错误 | +| slide scale | 滑动比率 | +| slide scale price | 滑动价格 | +| slide scale tariff | 滑动关税税率 | +| sliding budget | 滑动预算 | +| slip | 传票 | +| slow asset | 呆滞资产 | +| slump | 经济萎缩 | +| slush money | 行贿资金 | +| small business administration | 小型企业管理局 | +| small business corporation | 小型企业公司 | +| small business investment company | 小型企业投资公司 | +| small company | 小型公司 | +| small loan | 小额贷款 | +| small loan company | 小额贷款公司 | +| small profit and quick return | 薄利多销 | +| smart card | 机敏信用卡,职能信用卡 | +| smart investment | 机敏投资 | +| smart pros | 智能财会信息网 | +| smart terminal | 机敏终端机，智能终端机 | +| smash | 破产 | +| smoothing | 修匀 | +| smuggling | 走私 | +| S-O act | 萨班斯－奥克斯法案 | +| social accounting | 社会会计 | +| social audit | 社会审计 | +| social balance sheet | 社会资产负债表 | +| social benefit | 社会效益 | +| social benefit cost ratio | 社会效益对社会成本比率 | +| social cost | 社会成本 | +| social darwinism | 社会达尔文主义 | +| social dumping | 社会倾销 | +| social economic environment | 社会经济环境 | +| social economics | 社会经济学 | +| social-economic welfare approach | 社会经济福利法 | +| social impact statement | 社会影响报表 | +| social income | 社会收益 | +| social indicator | 社会指标 | +| social insurance | 社会保险 | +| social objective | 社会目标 | +| social responsibility | 社会责任 | +| social responsibility accounting | 社会责任会计 | +| social responsibility audit | 社会责任审计 | +| social responsibility investment | 社会责任投资 | +| social responsibility statement | 社会责任报表 | +| social risk | 社会风险 | +| social security | 社会保障，社会保险 | +| social security administration | 社会保障事务管理局 | +| social security benefit | 社会保障金 | +| social security tax | 社会保障税，社会保险税 | +| social wealth | 社会财富 | +| social welfare | 社会福利 | +| society for information management | 信息管理协会 | +| soft copy | 软拷贝 | +| soft currency | 软货币，软通货 | +| soft expert | 软专家 | +| soft funding | 软性资金来源 | +| soft loan | 软通货贷款 | +| soft loan window | 软贷款窗口 | +| soft market | 行情疲软，疲软市场 | +| soft money | 软货币，软通货 | +| software | 软件 | +| software compatibility | 软件兼容性 | +| software development cost | 软件开放成本 | +| software flexibility | 软件灵活性 | +| software life cycle | 软件寿命周期 | +| software maintenance | 软件维护 | +| software package | 软件组合程序 | +| software security | 软件安全措施 | +| sole distributer | 总经销商 | +| sole practitioner | 单独开业者 | +| sole proprietorshiip | 独资，独资企业 | +| solvency | 偿债能力 | +| solvency ratio | 偿债能力比率 | +| sophisticated investor | 精明投资人 | +| sorting | 分类，排序 | +| sorting code number | 分类编码 | +| sound finance | 稳健财政，稳健财务 | +| sound value | 公平价值，合理价值 | +| source and application of funds statement | 资金来源和运用表 | +| source data | 原始数据 | +| source document | 原始凭证 | +| source of evidence | 证据来源 | +| source of financing | 资本筹措来源 | +| source of taxation | 税源 | +| source of working capital | 流动资金来源 | +| south sea bubble | 南洋泡沫 | +| sovereign immunity | 主权国豁免权 | +| sovereign loan | 主权国贷款 | +| sovereign risk | 主权国贷款风险 | +| special account | 专用帐户 | +| special agent | 特约代理商 | +| special assessment | 特别摊派税捐，特种税捐 | +| special audit | 专项审计，特别审计 | +| special bonus | 特别红利 | +| special budget | 特别预算 | +| special cash | 专用现金 | +| special commissioners | 特派专员 | +| special cost analysis | 专项成本分析 | +| special crossed check | 特别划线支票 | +| special deposit | 特别存款 | +| special dividend | 特别股利 | +| special drawing rights | 特别提款权 | +| special economic zone | 经济特区 | +| special endorsement | 特别背书 | +| special fund | 专用基金 | +| special interest group | 特定权益社会集团 | +| special journal | 专用日记帐 | +| special ledger | 专用分类帐 | +| special letter of credit | 特别信用证 | +| special order decision | 特殊订单决策 | +| special partnership | 特别合伙 | +| special privilege | 特殊优惠 | +| special purpose financial statement | 专用财务报表，专用会计报表 | +| special report | 专项审计报告，特别审计报告 | +| special resolution | 特别决议 | +| special revenue fund | 特种收入基金 | +| specie | 硬币，铸币 | +| specific assignment | 特定转让，个别转让 | +| specific cost | 特殊成本，专署成本 | +| specific identification method | 个别鉴定法 | +| specific insurance | 特定财产项目保险 | +| specific legacy | 指定遗嘱，特别遗赠 | +| specific-order costing | 订单成本制度 | +| specific price index | 个别物价指数，单项物价指数 | +| specific price level chance | 个别价格水平变动 | +| specific purpose fund | 专门用途基金，专用基金 | +| specific separate entity postulate | 特定独立个体假设 | +| specific tax | 从量税 | +| speculation | 投机，投机活动 | +| speculative investment | 投机性投资 | +| speculative motive | 投机性动机 | +| speculative stock | 投机性股票 | +| speculator | 投机商 | +| speech recognition software | 语言识别软件 | +| spending | 开支，支出 | +| spending-power | 开支能力 | +| spending variance | 开支差异 | +| spendthrift | 挥霍浪费 | +| spin-off | 分拆 | +| split | 股份分割 | +| split capital trust | 分股信托 | +| split-investment company | 分股投资公司 | +| split-off | 以股易股，股本转换 | +| split-off point | 分离点 | +| split-up | 股本分割 | +| spoilage | 废品损耗，次品损耗 | +| spoiled product | 废品，次品 | +| sponsor | 创办人，资助人 | +| spontaneous credit | 自发费用 | +| spot cash | 手存现金 | +| spot check | 突击检查，现场抽查 | +| spot exchange rate | 即期汇率，现汇汇率 | +| spot goods | 现货 | +| spot market | 现货交易市场，现汇交易市场 | +| spot price | 现货价格 | +| spot transaction | 现货交易 | +| spread | 差价，进销差价;详细记录 | +| spread arbitrage | 差价套利 | +| spread sheet | 棋盘式数据表，棋盘式计算表 | +| spread sheet program | 棋盘式计算表编制程序 | +| squeeze | 压缩，紧缩；轧空头；倒轧 | +| stabilization | 稳定 | +| stabilization function | 稳定职能，稳定经济职能 | +| stabilized bond | 稳定币值债券 | +| stabilized price | 稳定价格 | +| stabilizers | 稳定经济工具 | +| stable monetary unit postulate | 稳定货币单位假设 | +| staff | 雇员，参谋人员 | +| staff auditor | 雇员审计师 | +| staff authority | 参谋职权，幕僚职权 | +| stag | 新股套利者 | +| stage of completion | 完工程度 | +| stage of product life | 产品寿命阶段 | +| stagflation | 停滞性膨胀，滞胀 | +| stagnation | 停滞 | +| stakeholder | 特定权益集团 | +| stakeholder theory | 特定权益集团理论 | +| stale bill of lading | 失效提货单，过期提货单 | +| stale check | 失效支票，过期支票 | +| stamp tax | 印花税 | +| standard | 标准，准则 | +| standard poor’s compustat | 标准和普尔公司会计数据库 | +| standard | & poor’s corporation标准和普尔公司 | +| standard | & poor’s 500 stock index标准和普尔500种股票价格指数 | +| standard | & poor’s rating标准和普尔证券评定登记 | +| standard audit report | 标准和审计报告 | +| standard card | 标准信用卡 | +| standard contract | 标准合同 | +| standard cost | 标准成本 | +| standard costing | 标准成本计算法 | +| standard cost variance | 标准成本差异 | +| standard deducion | 标准扣减额 | +| standard deviation | 标准差 | +| standard error | 标准误差 | +| standard industrial classification | 标准产业分类 | +| standard international trade classification | 国际贸易标准分类 | +| standardization of accounting | 会计的标准化 | +| standardization of accounting terms | 会计名词的标准化 | +| standardized audit program | 标准审计程序 | +| standard labor time | 标准人工工时 | +| standard material price | 标准材料价格 | +| standardized international accounting | 国际标准化会计 | +| standard labor rate | 标准工资表 | +| standard money | 标准货币，本位币 | +| standard of conduct | 行为准则 | +| standard of living | 生活水准 | +| standard of performance | 业绩考核标准 | +| standard overhead | 标准间接费用 | +| standard ratios | 标准比率 | +| standby cost | 休闲成本 | +| standby equipment | 备用设备 | +| standby letter of credit | 备用信用证 | +| standby revolving credit | 备用周转性信贷 | +| standing auditor | 常任审计师 | +| standing cost | 长期成本 | +| standing data | 长期数据 | +| standing order | 长期订单 | +| standstill agreement | 暂停偿付协议 | +| staple stock | 主要存货 | +| star software | 斯塔软件 | +| start-up cost | 生产准备成本 | +| stated capital | 规定股本，设定股本;申报股本 | +| stated value | 设定价值 | +| state enterprise | 国营企业 | +| state flat rate pension | 国家统一退休金 | +| statement | 报表，客户结帐单，帐单,公报 | +| statement analysis | 报表分析 | +| statement form | 报表格式 | +| statement of account | 客帐结算单 | +| statement of affairs | 清算式资产负债表 | +| statement of assets and liabilities | 资产负债表 | +| statement of cash flows | 现金流量表 | +| statement of cash receipts and disbursements | 现金收支表 | +| statement of financial position | 财务状况表 | +| statement of cost of goods manufactured | 产品成本报表 | +| statement of income | 收益表，损益表 | +| statement of net worth | 资本净值表 | +| statement of operating | 营业报表 | +| statement of realization and liquidation | 变现和清偿表 | +| statement of retained earnings | 留存收益表，留存盈余表 | +| statement of revenues and expenditures | 收支表 | +| statement of stockholder’s equity | 股东权益表 | +| state-owned enterprice | 国营企业 | +| state ownership | 国有制 | +| state planning | 国家计划 | +| state trading | 国营贸易 | +| static analysis | 静态分析 | +| static budget | 静态预算 | +| static statement | 静态报表 | +| static structure | 静态结构 | +| statistical accounting | 统计会计 | +| statistical analysis system | 统计分析系统 | +| statistical sampling | 统计抽样法 | +| statistical software | 统计软件 | +| status inquiry agency | 信用调查机构 | +| status of taxpayer | 纳税人身份 | +| statute law | 成文法 | +| statute of fraud | 防止欺诈法 | +| statute of limitation | 时效法 | +| statutory accounting | 法规会计 | +| statutory audit | 法规审计 | +| statutory basis | 法定基准 | +| statutory books | 法定帐册 | +| statutory capital | 法定股本 | +| statutory declaration | 法定申明 | +| statutory depletion | 法定折耗 | +| statutory legacy | 法定遗产 | +| statutory merger | 法定兼并 | +| statutory receiver | 法定破产企业财产接管人 | +| statutory statement | 法定报表 | +| step allocation method | 逐步分配法，逐步分摊法 | +| step-rate mortgage | 阶梯式利率抵押贷款 | +| step-variable cost | 阶梯式变动成本 | +| stewardship | 保管职责 | +| step cost | 阶梯式成本，阶梯式变动成本 | +| stewardship accounting | 保管责任会计，保管会计 | +| stipend | 薪金，固定津贴 | +| stipulated price | 约定价格 | +| stochastic | 随机性 | +| stock | 股份，股票；政府证券；存货，存量 | +| stock acquisition plan | 股票购买计划 | +| stock appreciation | 股票升值，存货升值 | +| stock appreciation relief | 存货升值税额减免 | +| stock appreciation rights | 股票升值权益 | +| stock arbitrage | 股票套利 | +| stock averages | 股票平均价格指数 | +| stock bonus | 股票红利 | +| stock broker | 股票经纪人 | +| stock certificate | 股票 | +| stock clearing corporation | 股票清算公司 | +| stock company | 股份公司 | +| stock compensation | 股票报酬 | +| stock control | 存货控制 | +| stock dilution | 股份稀释，股权削减 | +| stock discount | 股票折价 | +| stock dividend | 股票股利 | +| stock exchange | 股票交易所 | +| stock exchange automated quotations | 股票交易所自动行情表 | +| stock exchange daily official list | 股票交易所每日官定牌价 | +| stockholder | 股票持有人，股东 | +| stockholders‘ equity | 股东产权 | +| stockholders’ equity ratio | 股东产权比率 | +| stockholders’ equity turnover | 股东产权周转率 | +| stock index | 股票指数，股票价格指数 | +| stock index futures | 股票指数期货 | +| stock index option | 股票指数期权 | +| stock in trade | 待销存货 | +| stock market | 股票市场 | +| stock market crash | 股市行情暴跌 | +| stock on hand | 库存存货 | +| stock option | 购股权 | +| stock option accounting | 购股权会计 | +| stock out | 库存耗竭，库存缺货 | +| stock-out cost | 缺获成本 | +| stock outstanding | 流通在外股份 | +| stock premium | 股票溢价 | +| stock price | 股票价格 | +| stock purchase plan | 股票购买计划 | +| stock purchase warrant | 购股权证 | +| stock quotation | 股票行情表 | +| stock register | 股票登记薄 | +| stock repurchase | 股票回购 | +| stock right | 优先购股权 | +| stock split | 股份分割，拆股 | +| stock subscription | 股票认购 | +| stock taking | 存货盘盈 | +| stock transfer | 股票转让，股票过户 | +| stock transfer tax | 股票交易税，股票过户税 | +| stock turnover | 存货周转率 | +| stock valuation | 存货计价 | +| stock warrant | 购股权证 | +| stock watering | 股票掺水 | +| stock yield | 股票收益率 | +| stop-payment order | 停止支付通知单 | +| stopped check | 止付支票 | +| storage | 存储，存储器 | +| storage capacity | 存储容量 | +| storage cost | 存储成本，仓储成本 | +| store audit | 零售商店审计 | +| storehouse | 仓库 | +| stores | 库存材料 | +| stores card | 库存材料卡 | +| stores ledger | 材料分类帐 | +| stores requisition | 领料单，领料申请书 | +| straddle | 买卖期货合同，买卖期权 | +| straight bill of lading | 直接提货单，记名提货单 | +| straight bond | 单纯债券 | +| straight commission | 单纯佣金 | +| straight lease | 直线租赁 | +| straight letter of credit | 直接信用证 | +| straight-line method of amortization | 直线推销法 | +| straight-line method of depreciation | 直线折旧法 | +| straight loan | 单纯信用贷款 | +| straight salary | 单纯薪金 | +| strategic budget | 战略预算 | +| strategic business department | 战略营业部门 | +| strategic decision | 战略决策 | +| strategic finance | 战略财务 | +| strategic investment appraisal | 战略性投资评价 | +| strategic management accounting | 战略管理会计 | +| strategic material | 战略物资 | +| strategic planning | 战略计划 | +| stratified sampling | 分层抽样法 | +| striking price | 预购价格 | +| strip option | 剥离期权，三重交易期权 | +| stripping | 剥离 | +| strong currency | 强势货币 | +| strong trademark | 强性商标 | +| structural analysis | 结构分析 | +| structural chart | 组织机构图表 | +| structural inflation | 结构性通货膨胀 | +| structural unemployment | 结构性失业 | +| structural of accounting theory | 会计理论结构 | +| structure of financial statement | 财务报表结构，会计报表结构 | +| structure of interest rate | 利率结构 | +| structure of tax rate | 税率结构 | +| stub | 票根，存根 | +| subchapter scorporation | 非纳税公司 | +| sub-contract | 分包合同 | +| subcontractor | 分包商 | +| subcontractor’s audit | 分包合同审计 | +| subdivision of shares | 分股 | +| subjective goodwill | 主观商誉 | +| subjective probabilities | 主观概率 | +| subjective value | 主观价值 | +| subject matter | 标的物 | +| subject to | 有待审批，受限于某项条件 | +| subject-to option | 附保留意见书 | +| subject to ratification | 有待审批 | +| sublease | 分租，转租 | +| sublicensing | 许可证转让 | +| submission | 提交，报送 | +| submortgage | 二次抵押，转押 | +| suboptimization | 次优化 | +| subordinated bond | 次等债券 | +| subordinated debt | 次等债务 | +| subordinated interest | 次等权益 | +| subrogation | 取代债权 | +| subscribe | 签署，认购 | +| subscribe capital stock | 已认购股本 | +| subscriber | 认购人，认股人 | +| subscription | 认购 | +| subscription right | 认股权，认股权证 | +| subsequent events | 期后会计事项 | +| subsidiary account | 辅助帐户，明细帐户 | +| subsidiary benefit | 从属效益 | +| subsidiary coin | 辅币 | +| subsidiary company | 附属公司，子公司 | +| subsidiary company accounting | 子公司会计 | +| subsidiary documents | 附属单据 | +| subsidiary export company | 附属出口公司 | +| subsidiary ledger | 辅助分类帐 | +| subsidiary letter of credit | 从属信用证 | +| subsidized export | 补贴出口 | +| subsidized price | 补贴价格 | +| subsidy | 补助金，补贴 | +| subsistence expense | 维持生存必须费用 | +| substantive test | 实质性抽查，真实性抽查 | +| substantive test risk | 实质性抽查风险，真实性抽查风险 | +| subsystem | 子系统 | +| subtotal | 小计 | +| subtraction | 减除数，减项 | +| subunderwriter | 证券分包商 | +| successful-efforts accounting | 成效会计 | +| succession | 继承 | +| succession tax | 遗产继承税 | +| successor auditor | 后任审计师 | +| sufficient disclosure | 充分披露 | +| suit | 诉讼 | +| sum | 合计，总计 | +| summary account | 汇总帐户 | +| summary entry | 汇总分录 | +| summary financial statement | 简式财务报表，简式会计报表 | +| summary of significant accounting policies | 重要会计政策的摘要 | +| summary prospectus | 简式招股说明书 | +| sum-of-the-years’-digits method of depreciation | 年限总额折旧法 | +| sumptuary tax | 限制消费税 | +| sum total | 合计，总计 | +| sundry account | 杂项帐户 | +| sunk capital | 沉没资本 | +| sunk cost | 沉没成本 | +| sunk cost method | 沉没成本法 | +| sunrise industry | 朝阳产业 | +| sunset industry | 夕阳产业 | +| sunshine law | 阳光法，公听法 | +| superannuation fund | 超龄退职基金 | +| superannuation funds office | 超龄退休基金管理局 | +| supercomputer | 超级电子计算机 | +| supermajority provision | 超多数股权条款 | +| superprofit | 超额利润 | +| supervision | 监督 | +| supplementary appropriation | 追加拨款 | +| supplementary budget | 追加预算 | +| supplementary cost | 辅助成本 | +| supplementary pension | 辅助退休金 | +| supplementary statement | 辅助报表 | +| supplementary unemployment benefit | 辅助失业补助金 | +| supplementary wage | 辅助工资 | +| supplier | 供应商 | +| supplier credit | 卖方信贷 | +| supplier’s monopoly | 卖主垄断 | +| supplies | 物料，辅料 | +| supply price | 供应价格 | +| supply risk | 供应风险 | +| supply-side economics | 供应经济学派 | +| support buying | 支持性采购 | +| support price | 平价，维持价格 | +| suppressed inflation | 抑止性通货膨胀 | +| supra protest | 参加承兑，信用担保承兑 | +| surcharge | 附加费，附加税 | +| surety | 保证，担保；保证人； | +| surety bond | 履行合同保证书 | +| surety money | 保证金 | +| surplus | 盈余 | +| surplus reinsurance | 溢额责任分保 | +| surplus reserve | 盈余准备金 | +| surprise audit | 突击审计 | +| surprise count | 突击盘点 | +| surrender value | 退保金，低借价值 | +| surtax | 附加税 | +| survey report | 公证保告，鉴定报告 | +| survey’s fee | 公正费，鉴定费 | +| surviving company | 承替公司接办公司 | +| surviving partner | 承替合伙人，接办合伙人 | +| survivors benefit | 抚恤金 | +| survivorship policy | 遗嘱保险单 | +| suspense account | 暂记帐户 | +| suspense credits | 暂记贷款 | +| suspense debits | 暂记借项 | +| swap | 外汇掉期，套汇；外汇掉换，换汇 | +| swap arbitrage | 换汇套利 | +| swap contract | 换汇合同 | +| swap rate | 换汇汇率 | +| swing loan | 过渡性贷款 | +| switch trade | 转手贸易 | +| SYD method | 年限总额折旧法 | +| symbol | 符号 | +| symbolization of account | 帐户代号化 | +| syndicate | 辛迪加，银团 | +| syndicate loan | 银团贷款 | +| synergy | 增效作用，协同效应 | +| system | 系统，制度 | +| system analysis | 系统分析 | +| system analyst | 系统分析师 | +| systematic inspection | 系统检查 | +| systematic sampling | 系统抽样法 | +| system description | 系统描述 | +| system design | 系统设计，制度设计 | +| system flow chart | 系统流程图 | +| system management | 系统管理 | +| system software | 系统软件 | +| system programmer | 系统程序师 | +| system weakness | 系统薄弱环接，内部控制制度薄弱 | +| systrust service | 信息系统安全信托服务 | +| table | 表格 | +| table A | 表格A，申报公司章程表格 | +| T-account T | 型帐户 | +| tactical decision | 战术决策，战略决策 | +| tactical plan | 战术计划，策略计划 | +| tag | 标签，标识符 | +| take and pay contract | 收购付款合同 | +| take a position | 抢头寸 | +| take-home pay | 实发工资 | +| takeout loan | 取代贷款 | +| takeover | 盘购，购并 | +| takeover bid | 购并出价 | +| takeover panel | 购并监管委员会 | +| take profits | 实现利润 | +| taker | 期权合同买方 | +| take stock | 盘货 | +| take up | 赎回，付清 | +| taking a bath | 注销一笔巨额损失 | +| takings | 现金收入，进款 | +| tally trade | 赊卖，分期付款交易 | +| talon | 息票付券 | +| tangible asset | 有形资产 | +| tangible current asset | 有形流动资产 | +| tangible fixed asset | 有形固定资产 | +| tangible net worth | 有形资本净值 | +| tangibles | 有形资产 | +| tangible value | 有形资产价值 | +| tap issue | 龙头发行，随时发行 | +| tap stock | 龙头证券 | +| target | 目标，指标 | +| target capital structure | 目标资本结构 | +| target company | 购并目标公司 | +| target cost | 目标成本 | +| target income | 目标收益 | +| target income sales | 目标收益销售额 | +| target price | 目标价格 | +| target rate of return | 目标收益率 | +| tariff | 关税税则，关税说率；费率 | +| tariff bargaining | 关税谈判 | +| tariff barrier | 关税壁垒 | +| tariff customs union | 关税同盟 | +| tariff escalation | 关税税率级距 | +| tariff level | 关税税率水平 | +| tariff nomenclature | 关税商品分类表，关税税目表 | +| tariff preference | 关税优惠，关税特惠 | +| tariff quota | 关税配额 | +| tariff rate | 关税税率，表定费率 | +| tax | 税捐，税收 | +| tax abatement | 减税 | +| taxability | 纳税能力 | +| taxable estate | 应纳税财产，应税财产 | +| taxable income | 应税所得，应税收益 | +| taxable loss | 应税损失，税损 | +| taxable value | 应税价值 | +| tax accountant | 税务会计师 | +| tax accounting | 税务会计 | +| tax administration | 税务管理 | +| tax advantage | 纳税利益 | +| tax advice line | 税务咨询热线 | +| tax advise service | 税务咨询服务 | +| tax adviser | 税务顾问，税务咨询师 | +| tax allocation | 所得税分摊 | +| tax allowance | 税额减免 | +| tax analyst | 税务分析师 | +| tax and accounting sites directory | 税收和会计网站目录 | +| tax and price index | 税收和物价指数 | +| tax anticipation bill | 待付税款国库券 | +| tax anticipation note | 待付税款中期国库券 | +| tax assessment | 税额查定 | +| tax assessor | 估税员，税务稽核员 | +| tax association | 税务协会 | +| taxation capacity | 税收课征能力 | +| taxation leverage | 税收杠杆作用 | +| taxation office | 税务局 | +| tax avoidance | 避税 | +| tax base | 应税基础，计税基价 | +| tax bracket | 税率等级，税级 | +| tax burden | 税收负担，税负 | +| tax certificate | 税务扣押证 | +| tax court | 税务法院 | +| tax credit | 税额减免，税额抵免 | +| tax credit method | 税额抵免法 | +| tax cuts | 减税 | +| tax deduction | 应税收益减免额 | +| tax deduction method | 应税收益额减免法 | +| tax deed | 税收契据 | +| tax deferred annuity | 递延税收年金，递延税收退休金 | +| tax deposit certificate | 纳税存款单 | +| tax difference | 税额差异 | +| tax due | 到期应付税款 | +| tax effect | 计税影响,j计税结果 | +| tax environment | 税收环境 | +| taxes withholding | 扣缴税款 | +| tax evation | 逃税，偷税漏税 | +| tax executives institute | 高级税务人员管理协会 | +| tax exempt | 免税 | +| tax exempt bond | 免税债券 | +| tax exemption method | 免税法 | +| tax exempt organization | 免税机构 | +| tax exempt special savings account | 免税专用储蓄帐户 | +| tax exile | 逃税者 | +| tax filling | 填报税单 | +| tax fraud | 税务欺诈,偷税漏税 | +| tax-free bond | 免税债券 | +| tax-free trade zone | 免税贸易区 | +| tax harmonization | 税收协调 | +| tax haven | 逃税天堂，避税国 | +| tax holiday | 减税期 | +| tax incentive | 税收鼓励作用 | +| tax indexing | 税收指数化 | +| tax invoice | 税收发货票 | +| tax journal | 税务期刊 | +| tax jurisdiction | 税收管辖权 | +| tax liability | 纳税义务，应纳税额 | +| tax lien | 征税扣押权 | +| tax loophole | 税收漏洞 | +| tax-loss carryback | 税损移前扣减，税损退算 | +| tax-loss carryforward | 税损移后扣减，税损结转 | +| tax-loss corporation | 税损公司 | +| tax news network | 税务新闻网 | +| tax-option corporation | 纳税选择公司 | +| tax payable method | 应付税款法 | +| tax payer | 纳税人 | +| tax payer suit | 纳税人诉讼 | +| tax penalty | 税收罚金 | +| tax planning | 纳税计划 | +| tax preference item | 优惠税目 | +| tax-push inflation | 税收推动型通货膨胀 | +| tax rate | 税率 | +| tax rate schedule | 税率表 | +| tax rate structure | 税率结构 | +| tax rebate | 退税 | +| tax reform act | 税收改革法案 | +| tax relief | 税负减免 | +| tax return | 纳税申报表，税单 | +| tax sale | 抵税拍卖 | +| tax saving | 省税，节税 | +| tax service | 税务咨询服务 | +| tax shelter | 避税项目 | +| tax shifting | 税收转嫁 | +| tax software | 税务软件 | +| tax software company | 税务软件公司 | +| tax surcharge | 税收附加费 | +| tax system | 税收制度 | +| tax table | 纳税申报表 | +| tax treaty | 税收协定 | +| tax world | 税务世界网站 | +| tax year | 税收年度 | +| tax yield | 税收收益 | +| T-bill | 国库券 | +| T-bond | 国库债券，长期国库券 | +| T curve T | 型曲线 | +| technical adjustment | 技术性调整 | +| technical aid | 技术援助 | +| technical analysis | 技术分析 | +| technical and economic feasibility | 技术经济可行性 | +| technical efficiency | 技术效率 | +| technical insolvency | 技术性无力偿付 | +| technological auditing | 电子技术审计 | +| technological auditor | 电子技术审计师 | +| technological innovation | 科技革新 | +| technological life | 科技寿命 | +| technological life cycle | 科学技术寿命周期 | +| technological monopoly | 科学技术垄断 | +| technological obsolescene | 科学技术陈旧 | +| technological risk | 科学技术风险 | +| technological unemployment | 科技性失业 | +| technology acquisition | 科学技术引进 | +| technology advantage | 科技优势 | +| technology cost | 科学技术费用 | +| technology intensive | 科学技术密集 | +| technology leverage | 科技杠杆作用 | +| technology trade | 科技贸易 | +| technology transfer | 新科技转让 | +| teeming and lading | 截留移用，挪用现金 | +| tei education fund | 高级税务管理人员基金 | +| TEI membership | 高级税务管理人员协会会员资格 | +| telecommunication | 电子通信，电信 | +| telecommuting | 通过电信办公 | +| teleconference | 电信业务会议 | +| telegraphic transfer | 电汇，电子回扣 | +| telemarketing | 电信推销 | +| telephone transfer system | 电话转帐制度 | +| teleprocessing | 电信数据处理 | +| telex | 电传 | +| teller | 出纳员 | +| teller proof | 出纳验证 | +| temporal method | 时间度量法，时态法 | +| temporary account | 暂记帐户 | +| temporary advances | 临时预支，短期借款 | +| temporary current asset | 临时性流动资产 | +| temporary difference | 临时性差异 | +| temporary investment | 临时性投资，短期投资 | +| temporary loan | 临时贷款，短期贷款 | +| temporary money | 临时资金 | +| temporary proprietorship | 临时性业主产权，临时性资本 | +| temporary receipt | 临时收据 | +| tenancy | 租赁 | +| tenant | 承租人 | +| ten commandments of speculator | 投机十戒 | +| tender | 投标，偿还，清偿，钱币 | +| tender bond | 投标保证金 | +| tenderer | 投标商 | +| tender grarantee | 投标保证书 | +| tender issue | 投标发行 | +| tender offer | 投标收购股权 | +| tender price | 投标价格 | +| ten-K 10-k | 报表，上市公司年度报表 | +| tenor | 票据期限，票期 | +| ten-Q10 | －q报表，上市公司季度报表 | +| tentative balance sheet | 暂编资产负债表 | +| tentative budget | 暂编预算 | +| tenure | 占用权，占用期 | +| term | 定期期限,条件 | +| term bill | 定期汇票 | +| term bond | 定期债券 | +| term credit | 远期信用证 | +| term days | 支付日 | +| term deposit | 定期存款 | +| term draft | 定期汇票，远期汇票 | +| terminable annuity | 有限期年金 | +| terminable bond | 有期限公债 | +| terminal account | 终结帐户 | +| terminal equipment | 终端设备，终端机 | +| terminal value | 终值 | +| termination of business | 停止营业 | +| termination of contract | 合同期满 | +| termination pay | 解雇费 | +| term insurance | 定期保险 | +| term lease | 定期租赁 | +| term loan | 定期贷款 | +| term mortgage | 定期抵押 | +| terms and conditions | 销售条件 | +| terms of acceptance | 承兑条件 | +| terms of delivery | 交货条件 | +| terms of payment | 支付条件 | +| terms of price | 价格条件 | +| terms of sale | 销售条件 | +| terms of trade | 贸易条件 | +| terms of trade index | 贸易指数 | +| term transfer | 掉期，转期 | +| term structure of interest rates | 利率的期限结构 | +| terotechnology | 设备综合管理学 | +| test | 抽查 | +| testamentary trust | 遗嘱信托 | +| testator | 遗嘱人 | +| test data | 测试数据 | +| test of compliance | 符号性抽查 | +| test marketing | 试销 | +| test of internal control | 内部控制抽查 | +| test of liquidity | 流动性抽查 | +| test of profitability | 盈利能力抽查 | +| test of transactions | 经济业务抽查 | +| test risk | 抽查风险 | +| theoretical depreciation | 理论折旧 | +| theory of asset valuation | 资产计价理论 | +| theory of capital structure | 资本结构理论 | +| theory of comparative costs | 比较成本理论 | +| theory of equilibrium | 平衡理论，均衡理论 | +| theory of financial deepening | 金融深化理论 | +| thin corporation | 虚弱公司 | +| think program | 智谋程序 | +| think tank | 智囊团，智谋中心 | +| thin market | 交易清淡市场 | +| third class commercial paper | 三等商业票据 | +| third country trade | 三国间贸易 | +| third market | 第三证券交易市场 | +| third mortgage | 第三抵押权 | +| third party | 第三方 | +| third-party beneficiary | 第三收益人 | +| third-party transaction | 三方交易，三方经济业务 | +| third statement | 第三报表 | +| three-column accounts | 三栏帐薄 | +| three-column cash book | 三栏现金薄 | +| three C’s of credit | 信用的三个要素 | +| three-name paper | 三名票据 | +| three-point arbitrage | 三角套汇 | +| three-way variance analysis | 三分法分析差异，三项差异分析法 | +| threshold | 临界点，起征点 | +| threshold agreement | 临界点协议 | +| threshold price | 起征点价格 | +| thrift | 节约，节俭 | +| thrift account | 储蓄帐户 | +| thrift institution | 储蓄机构 | +| through bill of lading | 联运提货单 | +| through freight | 联运运单 | +| throughout accounting | 加工产量会计 | +| tickler file | 到期备忘档案 | +| tick mark | 代号，标记符号 | +| tick point | 浮动点 | +| tick loan | 限制用途贷款 | +| tie-in sale | 搭配销售 | +| tight market | 紧俏市场 | +| tight money | 紧缩银根 | +| tight standards | 严紧标准 | +| till money | 备用现金，库存现金 | +| time adjusted rate of return | 失效调整收益旅 | +| time arbitrage | 时间套利 | +| time bargain | 定期交易 | +| time bill | 定期汇票，远期汇票 | +| time budget | 时间预算 | +| time card | 计时卡 | +| time deposit | 定期存款 | +| time draft | 定期汇票，远期汇票 | +| time is of the essence | 时间因素是合同要点 | +| time lag | 时间滞差 | +| time letter of credit | 远期信用证 | +| timeliness | 及时性 | +| time loan | 定期贷款 | +| time of validity | 时效 | +| time payment | 定期支付，定期付款 | +| time rate | 计时工资率，计时费率 | +| time series | 时间数列 | +| time series analysis | 时间数列分析 | +| time sheet | 计工单，计时单 | +| time interest earned ratio | 收益对债务利息倍数比率 | +| times ticket | 计工单，工票 | +| time-value of money | 资金的时间价值 | +| time value of money calculator | 资金时间价值计算器 | +| time variance | 工时差异 | +| time wage | 计时工资 | +| timing difference | 计列时差，时间归属差异 | +| tip | 小费 | +| titanium card | 钛卡 | +| title | 产权 | +| title absolution | 绝对所有权，绝对产权 | +| title deed | 契据 | +| title insurance | 产权保险 | +| title insurance company | 产权保险公司 | +| t-note | 中期国库券 | +| turnover of plant and equipment | 厂房和设备周转率 | +| total asset turnover | 资产总周转率 | +| times interest earned | 盈利对利息倍数比率 | +| total asset turnover | 资产总额周转率 | +| times interest earned ratio | 盈利对利息倍数比率 | +| token coin | 代用硬币 | +| token payment | 象征性付款 | +| tolerance | 宽容度，公差 | +| to let | 出租 | +| toll | 通行税，通行费;租费 | +| tonnage tax | 船舶吨位税 | +| to order | 凭指示，凭指定 | +| top financial management | 高级财务管理人员 | +| top-hat pension | 高级管理人员退休金 | +| top-hat policy | 高级管理人员保险单 | +| top out | 回稳 | +| Toronto stock exchange | 多伦多股票交易所 | +| tort | 侵权 | +| total-absorption costing | 全额摊配成本计算法 | +| total account | 总括帐户 | +| total amount | 总计，总额 | +| total assets | 资产总额 | +| total assets turnover | 资产总额周转率 | +| total breach | 全部违约 | +| total capital turnover | 资本总额周转率 | +| total cost | 总成本 | +| total debt to total capital ratio | 负债总额对资本总额比率 | +| total equity | 产权总额 | +| total income | 收益总额 | +| total information system | 综合信息系统 | +| total investment | 投资总额 | +| total investment risk | 总投资风险 | +| total leverage | 全部杠杆作用 | +| total loss | 损失总额，全损 | +| total price | 总价 | +| total equality control | 全面质量管理，全员质量管理 | +| total revenue | 营业收入总额 | +| total value | 总值 | +| total working capital | 流动资本总额，流动资金总额 | +| tour to office and plant | 办公室和厂房巡视 | +| traceable cost | 可追溯成本 | +| trace backward | 逆查，溯查 | +| trace forward | 顺查 | +| trade | 贸易，行业，产业 | +| trade acceptance | 商业承兑汇票 | +| trade accounts payable | 购销应付帐款 | +| trade accounts receivable | 购销应收帐款 | +| trade adjustment assistance | 产业调整援助 | +| trade association | 同业公会，产业协会 | +| trade balance | 国际贸易收支差额 | +| trade barriers | 贸易壁垒 | +| trade bill | 商业汇票 | +| trade bloc | 贸易集团 | +| trade credit | 商业信用 | +| trade creditors | 购销债权人 | +| trade cycle | 商业周期 | +| trade debtors | 购销债务人 | +| trade deficit | 贸易逆差，贸易赤字 | +| trade discount | 商业折扣，购销折扣 | +| trade financing | 贸易融资 | +| trade-in | 以旧换新 | +| trade-in value | 抵换价值 | +| trade liability | 购销负债，赊购债务 | +| trade liberalization | 贸易自由化 | +| trademark | 商标 | +| trade name | 牌号名称，商标名称 | +| trade off | 抉择，物物交换 | +| trade policy | 贸易政策 | +| trade price | 批发价 | +| trader | 交易商 | +| trade restrictions | 贸易管制 | +| trade secret | 商业秘密 | +| trade surplus | 贸易盈余，贸易顺差 | +| trade terms | 贸易名词，贸易条件 | +| trade usage | 行业惯例，产业惯例 | +| trading account | 购销帐户，营业帐户 | +| trading capital | 营业资本，营业资金 | +| trading certificate | 营业执照 | +| trading company | 贸易公司 | +| trading currency | 贸易通货，贸易货币 | +| trading on equity | 产权杠杆作用，举债经营 | +| trading profit | 购销利润，营业利润 | +| trading range | 成交价格幅度 | +| trading stock | 待销存货 | +| trading unit | 交易单位 | +| trading-with-the-enemy act | 禁止与敌国贸易法 | +| traditional accounting | 传统会计 | +| traditional audit | 传统审计 | +| traditional budget | 传统预算 | +| traditional corporation | 传统公司 | +| traditional costing | 传统成本计算法 | +| traditional economy | 传统经济 | +| traditional financial management | 传统财务管理 | +| traditional industry | 传统产业 | +| traditional payback method | 传统投资回收期法 | +| traditional pricing | 传统计价法 | +| traditional theory of capital structure | 传统资本结构理论]] | +| transaction | 经济业务 | +| transaction account | 交易帐户，经济业务往来帐户 | +| transaction analysis | 经济业务分析 | +| transaction approach | 经济业务法 | +| transaction cost | 交易费用，业务费用 | +| transaction cycle | 经济业务循环，经济业务周期 | +| transaction exposure | 经济业务风险暴露，外汇业务风险暴露 | +| transaction file | 经济业务档案，经济业务文件 | +| transaction motive | 交易动机 | +| transaction risk | 经济业务风险，外汇业务风险 | +| transaction tax | 交易税 | +| transaction test | 经济业务抽查 | +| transcribe | 转录 | +| transfer | 转让，过户；转帐 | +| transferability | 可转让性，可转移性 | +| transferable bond | 可转让债券 | +| transferable currency | 可转移货币 | +| transferable letter of credit | 可转让信用证 | +| transfer agent | 过户代理人 | +| transfer book | 过户登记薄 | +| transfer check | 转帐支票 | +| transfer day | 过户登记日 | +| transfer deed | 转让契据，过户契据 | +| transferee | 受让人 | +| transfer of mortgage | 抵押品转让 | +| transfer of shares | 股份转让 | +| transfer of technology | 技术转让 | +| transfer of title | 财产所有权转让 | +| transfer of value | 价值转让 | +| transferor | 出让人，转让人 | +| transfer price | 转帐价格，划拨价格 | +| transferred-in cost | 转入成本 | +| transfer register | 过户登记薄 | +| transfer risk | 外币转换风险 | +| transfer tax | 交易税，转让税 | +| transfer transaction | 转帐交易，转帐业务 | +| transfer voucher | 转帐凭单 | +| transformation of taxation | 税收消转 | +| transshipment trade | 转运贸易 | +| transit trade | 转口贸易 | +| translation exposure | 外币折算风险暴露 | +| translation gain or loss | 外币折算损益 | +| translation of foreign currency | 外币折算 | +| translation risk | 外币折算风险 | +| transmission | 传输 | +| transmit network | 传输风险 | +| transnational corporation | 跨国公司 | +| transportation cost | 运输成本 | +| transportation-in | 运人运费 | +| transportation | －out运出运费 | +| transport document | 运输凭证 | +| transporsition | 换位，易位 | +| traverler’s check | 旅行支票 | +| traveling audit | 巡回审计 | +| traveling auditor | 巡回审计师 | +| traveling expense | 差旅费 | +| treadway commission | 特雷德韦委员会 | +| treadway commission’s sponsoring organizations | 特雷德韦委员会德发起机构 | +| treasurer | 财务长，财务主任 | +| treasurership | 财务长职责，财务主任职责 | +| treasury | 金库，国库 | +| treasury bill | 短期国库券 | +| treasury bond | 库存债券，长期国库券 | +| treasury corner com. | 财务网址 | +| treasury department | 美国财政部 | +| treasury note | 中期国库券 | +| treasury security | 国库证券 | +| treasury stock | 库存股份，国库债券 | +| trend analysis | 趋势分析 | +| trend analysis method | 趋势分析法 | +| trend balance sheet | 趋势资产负债表 | +| trend income statement | 趋势损益表 | +| trial and error method | 试误法，逐次测试法 | +| trial balance | 试算表 | +| trial balance of balances | 余额式试算表 | +| trial balance of total | 总额式试算表 | +| trial balance of totals and balances | 总额和余额式试算表 | +| triangular arbitrage | 三角套汇 | +| triangular trade | 三角贸易 | +| trigger price | 触发价格 | +| troubled debt restructuring | 困难债务重订 | +| trough | 低潮，低谷 | +| true and fair view | 真实和公正反映 | +| trueblood committee report | 特鲁布拉德委员会报告 | +| true discount | 实际贴现率 | +| true interest rate | 实际利率 | +| true investment | 真实投资 | +| true lease | 真实租赁 | +| true yield | 真实收益率 | +| trust | 信托，托拉斯 | +| trust account | 信托帐户 | +| trust accounting | 信托会计 | +| trust agreement | 信托协议 | +| trust beneficiary | 信托受益人 | +| trust company | 信托公司 | +| trust deed | 信托契约，信托契据 | +| trust department | 信托部门 | +| trust deposit | 信托存款 | +| trustee | 受托人 | +| trustee in bankruptcy | 破产受托人 | +| trustee investment | 受托人投资 | +| trust for sale | 销售信托 | +| trust fund | 信托基金 | +| trust indenture | 信托契约 | +| trust fund | 信托基金 | +| trust for sale | 销售信托 | +| trust indenture | 信托契据 | +| trust indenture act | 信托契约法 | +| trustor | 委托人，信托人 | +| trust property | 信托财产 | +| trust receipt | 信托收据 | +| trust in lending act | 贷款实情法 | +| turning point | 转折点 | +| turnkey project | 成套包建投资项目，交钥匙投资项目 | +| turnover | 周转率，周转次数;销售额 | +| turnover of accounts receivable | 应收帐款周转率 | +| turnover of inventory | 存货周转率 | +| turnover of net worth | 资本净值周转率，产权资本周转率 | +| turnover of plant and equipment | 厂房和设备周转率 | +| turnover of total capital | 资本总额周转率 | +| turnover of working capital | 流动资本周转率，流动资金周转率 | +| turnover ratios | 周转率，资产周转率 | +| turnover tax | 周转税 | +| two-bin inventory control | 双料箱存货控制 | +| two-column accounts | 两栏帐薄 | +| two-digit inflation | 两位数通货膨胀 | +| two-named paper | 双名票据 | +| two-parts tariff | 两部分费率 | +| two-point arbitrage | 两点套汇，两点套利 | +| two-tier board | 双重董事会 | +| two-tier foreign exchange rate | 双重汇率 | +| two-tier tax system | 双重税制 | +| two-to-one rati2 | 对1比率 | +| two-transaction method | 双项业务法 | +| two-way variance analysis | 两分法差异分析，两项差分析法 | +| tying contract | 搭配合同 | +| type l decision | 第一种类型决策 | +| type I error | 第一种审计误差风险 | +| type II decision | 第二种类型决策 | +| type II error | 第二种审计误差风险 | +| U | ．K．Accounting Standards Board英国会计准则委员会 | +| U.K | ．company law英国公司法 | +| ultimate beneficiary | 最终收益人 | +| ultimate holding company | 最终控股公司 | +| ultimate risk | 最终风险 | +| ultrafiche | 超缩微胶片 | +| ultra vires | 越权 | +| umbrella liability | 总括责任 | +| umprie | 公断人，仲裁长 | +| unadjusted rate of return | 未调整收益率 | +| unadjusted trial balance | 调整前试算表，结帐前试算表 | +| unadjusted asset | 不受保资产，不承保资产 | +| unalloted appropriation | 未分配拨款，未划拨拨款 | +| unamortized bond discount | 未推销债券折价 | +| unamortized bond premium | 未摊销债券溢价 | +| unamortized cost | 未摊销成本 | +| unamortized expense | 未摊销费用 | +| unapplied cash | 未支配现金，未指定用途现金 | +| unappropriated retained earnings | 未指定用途留存收益 | +| unasserted claim | 未确定索赔 | +| unaudited financial statement | 未审核财务报表，未审核会计报表 | +| unavoidable cost | 不可避免成本 | +| unbalanced budget | 不平衡预算 | +| unbalance economic growth | 不平衡经济增长 | +| umbunding | 利润分流 | +| uncalled capital | 未缴资本，未缴股本 | +| uncertain cash flow | 不确定现金流量 | +| uncertainty | 不确定性 | +| uncertainty analysis | 不确定性分析 | +| UNCITRAL Arbitration Rules | 联合国国际贸易法规委员会仲裁规则 | +| unclaimed dividend | 未领股利 | +| unclaimed wages | 未领工资 | +| unclean bill of lading | 不洁提货单 | +| uncollected funds | 未收资金 | +| uncollectible accounts | 呆帐，坏帐 | +| uncollectible note | 坏票 | +| uncompleted construction | 未完成工程 | +| uncommitted reserve | 未指定用途准备金 | +| uncompleted transaction | 未完成经济业务，未完成会计事项 | +| uncomplete records | 不完整会计记录 | +| unconfirmed letter of credit | 不保兑信用证 | +| unconscionable contract | 不公正合同，不正当合同 | +| unconsolidated subsidiary | 未合并子公司，未列入合并报表的子公司 | +| uncontrollable cost | 不可控成本 | +| uncontrollable expenditure | 不可控支出 | +| uncontrollable force | 不可抗力 | +| uncontrollable profit | 不可控利润 | +| unconvertible currency | 非自由兑换的货币 | +| unconvertible security | 非自由兑换证券 | +| uncovered goods | 未保险货物 | +| uncovered position | 未补进头寸 | +| uncrossed check | 非划线支票，普通支票 | +| uncustomed goods | 未纳关税货物 | +| undated securities | 无还本期证券 | +| undepreciated value | 未折旧价值，折余价值 | +| underapplied overhead | 少分摊间接费用 | +| under bond | 保税 | +| undercapitalization | 资本不足 | +| underdepreciation | 折旧不足 | +| under bond | 保税 | +| undercapitalization | 资本不足 | +| underdepreciation | 折旧不足 | +| underdeveloped country | 经济不发达国家 | +| underinsurance | 未足额保险 | +| underinvoicing | 开低价发货票 | +| underlying company | 附属公司 | +| underlying security | 附属公司证券 | +| underselling | 低价销售 | +| understandability | 可理解性 | +| understate | 低估，少计 | +| understock | 存货不足 | +| undersubscripiton | 认购额不足 | +| undertaking | 承办，经营；企业，公用事业企业 | +| undervaluation | 计价过低 | +| undervaluation duty | 低估税 | +| underwrite | 证券包销，承揽保险 | +| underwrite | 证券包销商，承保商，保险商 | +| underwriting agreement | 证券包销协议 | +| underwriting syndicate | 证券包销集团 | +| undigested securities | 未被市场吸收的证券 | +| undischarged bankrupt | 未解除债务破产者 | +| undisclosed principal | 未公开委托人 | +| undistributable reserve | 不允许分配的公积金 | +| undistributed profit tax | 未分配利润税 | +| undistributed profit | 未分配利润 | +| undiversifiable risk | 不可分散风险 | +| undivided right | 未划分权益 | +| undue influence | 不正当压力 | +| unearned discount | 未实现贴现息 | +| unearned income | 预收收入，非劳动收入，非劳动所得 | +| unearned increment | 非经营增值 | +| unearned revenue | 预收收入 | +| unemployment | 失业 | +| unemployment compensation | 失业补助金 | +| unemployment rate | 失业率 | +| unemployment tax | 失业保税 | +| unencumbered appropriation | 未使用拨款 | +| unencumbered property | 未支配财产 | +| unequal exchange | 不等价交换 | +| unescapable cost | 不可避免的成本 | +| uneven cash flow | 不均衡现金流量 | +| unexpired cost | 未耗成本 | +| unfair competitopn | 不公平竞争，不法竞争 | +| unfair trade pratice | 不公平贸易行为 | +| unfavorable balance of trade | 国际贸易逆差 | +| unfavorable variance | 不利差异 | +| unfilled order | 未发货订单 | +| unfranked investment income | 非免税投资收益 | +| unfunded pension plan | 不预提退休金基金办法 | +| unified bond | 统一公债，统一债券 | +| unified tax system | 统一税收制度 | +| unified transfer tax | 统一转让税 | +| uniform accounting system | 统一会计制度 | +| uniform cash flow | 相等现金流量 | +| uniform commercial code | 统一商法 | +| uniform cost system | 统一成本制度 | +| uniform CFE Examination | 注册舞弊检查师统一考试 | +| uniform CPA examination | 注册公共会计师统一考试 | +| uniform partnership act | 统一合伙法 | +| unilateral contract | 单边合同 | +| unilateral relief | 单方税额减免 | +| unilateral transfer | 单边转让，单边转帐 | +| unincorporated association | 非公司社团 | +| uninsurable risk | 不承保风险 | +| unissued capital stock | 未发行股本 | +| unitary income tax | 单一所得税 | +| unitary tax | 单一税 | +| unit contribution margin | 单位贡献毛利，单位贡献毛益 | +| unit cost | 单件成本,单位成本 | +| unit depreciation | 单件折旧 | +| united nations | 联合国 | +| united nations commission on international trade law | 联合国国际贸易法规委员会 | +| united nations commission on international trade law arbitration rules | 联合国国际贸易法仲裁规则 | +| united nations conference on trade and development | 联合国贸易和发展会议 | +| united nations convention on contracts for the international sale of goods | 联合国国际商品销售合同公约 | +| united nations development program | 联合国发展计划 | +| united nations food and agricultune organization | 联合国粮食和农业组织 | +| united nations industrial development organization | 联合国工业发展组织 | +| united states court of customs and patent appeals | 美国关税和专利上诉法院 | +| united states customs service | 美国海关总署 | +| united states internal revenue service | 美国国内税务署 | +| unit of account | 记帐单位 | +| unit of currency | 货币单位 | +| unit of measurement | 计量单位 | +| unit price | 单价 | +| unit tax | 单件税额 | +| unit trust | 单位信托，单位信托投资公司 | +| universal accounting information system | 通用会计信息系统 | +| universal copyright convention | 世界著作权公约 | +| universal product code | 通用商品代码 | +| unlevered company | 非举债经营公司 | +| unlimited liability | 无限责任 | +| unlimited liability company | 无限责任公司 | +| unliquidated claims | 未偿债权 | +| unlisted company | 未上市公司 | +| unlisted securities | 未上市证券 | +| Unlisted securities Market | 未上市证券交易市场 | +| unpaid balance | 未付差额，未付余额 | +| unpaid dividend | 未付股利 | +| unpaid expense | 未付费用 | +| unpaid up capital | 未缴股本 | +| unplanned investment | 非计划投资 | +| unpostponable cost | 不可延缓成本 | +| unproductive labor | 非生产人工 | +| unproductive labor cost | 非生产人工成本 | +| unqualified endorsement | 无条件背书 | +| unqualified opinion | 不附保留意见 | +| unquoted company | 非挂牌公司 | +| unquoted securities | 非挂牌证券 | +| unrealized appreciation | 未实现升值 | +| unrealized holding gain or loss | 未实现资产置存损益 | +| unrealized revenue | 未实现收入 | +| unrecovered cost | 未弥补成本，未回收成本 | +| unregistered bond | 不记名债券 | +| unrestricted assets | 非限定用途资产 | +| unrestricted fund | 非限定用途基金 | +| unseasoned tock | 不稳定的股票 | +| unsecured accounts | 无担保帐项 | +| unsecured creditor | 无担保信用证 | +| unsecured loan | 无担保贷款 | +| unsecured promissory note | 无担保期票 | +| unsubscribed capital stock | 未认购股本 | +| unsystematic risk | 非系统风险 | +| untied loan | 不附条件贷款 | +| unusual transaction | 特殊性经济业务 | +| unvalued policy | 不定值保险单 | +| updating | 更新 | +| upkeep | 维修，维修费 | +| upset price | 开拍价格，拍卖底价 | +| upvaluation | 升值 | +| urgent issues task force | 应急会计准则工作组 | +| usage | 耗用 | +| usage variance | 耗用差异 | +| usance | 习惯支付期限 | +| usance bill | 定期汇票 | +| usance letter of credit | 定期信用证，远期汇票 | +| US congressional budget office | 美国国会预算局 | +| useful life | 使用年限 | +| usefulness | 有用性 | +| user charge | 使用费 | +| user cost | 用户成本 | +| user-friendly | 用户简单易学，用户便于操作 | +| user-hostile | 用户复杂难学，用户难于操作 | +| user group | 报表使用者集团 | +| user needs | 报表使用者需要 | +| user terminal | 用户终端机 | +| US Cost Accounting Standard Board | 美国成本会计准则委员会 | +| US Financial Accounting Standard Board | 美国财务会计准则委员会 | +| US GAAP | 美国公认会计原则 | +| US government securities | 美国政府证券 | +| US internal revenue service | 美国国内税务署 | +| US Office of management and budget | 美国行政管理和预算局 | +| US securities and exchange commission | 美国证券交易管理委员会 | +| US stock exchange | 美国股票交易所 | +| usufruct | 用益权 | +| usurer | 高利贷者 | +| usury | 高利贷 | +| usury law | 高利贷法 | +| utility | 效用，公用事业，实用程序，例行程序 | +| utility fund | 公用事业基金 | +| utility theory of value | 效用价值理论 | +| utilization rate | 利用率 | +| utilization variance | 利用差异 | +| vacancy rate | 闲置率 | +| vacation pay | 假日工资，假日津贴 | +| validation | 验证，生效 | +| validity period | 有效期限 | +| validity test | 验证性抽查，有效性检查 | +| valuables | 贵重财产，高价财产 | +| valuation | 估价，计价 | +| valuation account | 计价帐户，估价帐户 | +| valuation allowance | 计价备抵，估价备抵 | +| valuation basis | 计价基础，计价基准 | +| valuation of fixed asset | 固定资产计价 | +| valuation of inventory | 存货计价 | +| valuation reserve | 计价准备，估价准备 | +| value | 价值，数值 | +| value added | 增加值，增值 | +| value-added ratio | 增值率 | +| value-added service | 增值服务 | +| value-added statement | 增值表 | +| value-added tax | 增值税 | +| value analysis | 价值分析，价值分析法 | +| value date | 交割日期，动用日期，计息日期 | +| valued policy | 定值保险单 | +| value engineering | 价值工程学 | +| value for money audit | 资金价值审计，资金效益审计 | +| value in exchange | 交换价值 | +| value in use | 使用价值 | +| value judgement | 价值判断 | +| value of money | 货币的价值 | +| value of the firm | 企业的价值 | +| value of the firm’s common stock | 企业普通股的价值 | +| valuer | 估价师 | +| value to the business | 资产对企业的价值 | +| value variance | 价值差异 | +| variability | 变动性 | +| variable annuity | 可变年金 | +| variable budget | 变动预算 | +| variable charge method of depreciation | 变动费用折旧法 | +| variable costing | 变动成本计算法 | +| variable cost | 变动成本 | +| variable cost ratio | 变动成本比率 | +| variable interest rate | 变动利率 | +| variable labor cost | 变动人工成本 | +| variable overhead | 变动间接费用 | +| variable-rate bond | 变动利率债券 | +| variable-rate mortgage | 变动利率抵押 | +| variables | 数量，变量 | +| variables sampling | 变量抽样法 | +| variance | 差异，方差 | +| variance account | 差异帐户 | +| variance analysis | 差异分析 | +| variance report | 差异报表 | +| vendee | 买主 | +| vendor | 卖主 | +| vendor rating | 评定卖主等级 | +| vendor’s lien | 卖主留置权 | +| venture | 短期投资，风险经营 | +| venture capital | 风险资本 | +| venture capital fund | 风险投降基金 | +| venture management | 风险业务管理 | +| verbal agreement | 口头协议 | +| verifiability | 可验证性 | +| verification | 验证，审核 | +| verification of accounts | 帐目的验证 | +| verification of assets | 资产的验证 | +| vertical analysis | 纵向分析 | +| vertical audit | 纵向审计 | +| vertical axis | 纵轴 | +| vertical check | 纵向核对 | +| vertical combination | 纵向合并 | +| vertical competition | 纵向竞争 | +| vertical equity | 纵向公平 | +| vertical form | 竖式 | +| vertical integration | 纵向合并 | +| vertical marketing system | 纵向推销系统 | +| vested interest | 既得权益，法定权益 | +| VFM audit | 资金价值审计，资金效益审计 | +| viability | 生命力，活力 | +| viable project | 可行投资项目 | +| vicarious liability | 代理赔偿责任，待偿责任 | +| vicious circles | 恶性循环 | +| video conference | 视频会议 | +| videotex | 视频通信系统 | +| violation of agreement | 违反协议 | +| violation of law | 违法 | +| virtuous circles | 良性循环 | +| virus | 病毒 | +| visa | 签证 | +| visa card | 维札信用卡 | +| visible reserve | 有形准备金 | +| visible trade | 有形贸易 | +| vis major | 不可抗力 | +| visual display | 屏幕显示 | +| voice recognition system | 声音识别系统 | +| void | 无效 | +| void check | 无效支票 | +| void contract | 无效合同 | +| volatile market | 不稳定的市场 | +| volatile memory | 易失性存储器 | +| volatile securities | 价格波动证券 | +| volatility | 波动性，波幅 | +| volume check | 数量检查，大量检查 | +| volume-cost-profit analysis | 销量－成本－利润分析，量－本－利分析 | +| volume discount | 数量折扣 | +| volume variance | 业务量差异 | +| voluntary arbitration | 自愿仲裁 | +| voluntary arrangement | 自愿偿债安排 | +| voluntary audit | 自愿审计 | +| voluntary bankruptcy | 自愿申请破产 | +| voluntary checkoff | 自愿扣款 | +| voluntary conveyance | 自愿转让 | +| voluntary liquidation | 自愿清算 | +| voluntary winding-up | 自愿清算 | +| vostro account | 来帐 | +| voting right | 有投票权 | +| voting trust | 委托股票权 | +| voucher | 付款凭单，记帐凭单 | +| voucher audit | 付款凭单审计 | +| voucher check | 凭单支票 | +| voucher register | 付款凭单登记薄 | +| vouchers payable | 应付凭单 | +| voucher system | 凭单付款制度 | +| vouching | 编制凭单，审核，审批 | +| vulnerability | 脆弱性，易收损失 | +| wage | 工资 | +| wage and salary account | 工资和薪金帐户 | +| wage and salary administration | 工资和薪金管理 | +| wage bracket | 工资等级 | +| wage cost | 工资成本 | +| wage criteria | 工资确定基准 | +| wage cut | 削减工资 | +| wage deduction | 工资扣款 | +| wage escalation | 工资自动调整 | +| wage freeze | 工资冻结 | +| wage garnishment | 工资扣发 | +| wage rate | 工资率 | +| wage rate variance | 工资率差异 | +| wages sheet | 工资表 | +| wages tax | 工资税 | +| waiting line theory | 等候线论 | +| walk-through test | 贯穿抽查 | +| wall street | 华尔街 | +| wall streeter | 华尔街人 | +| wall street journal | 华尔街日报 | +| wall street research net | 华尔街研究互联网 | +| warehouse | 仓库，货栈 | +| warehouseman’s certificate | 仓库收据，栈单 | +| warehouse price | 货栈价格 | +| warehouse receipt | 仓库收据，栈单 | +| warehouse receipt loan | 栈单贷款 | +| warehouse to warehouse clause | 仓至仓条款 | +| warehouse warrant | 保税仓库栈单 | +| warehousing | 仓库业务经营，股票积存 | +| warning sign | 警惕信号 | +| warrant | 栈单，保税栈单；购股权证；保函，保证信函 | +| warrantee | 被保证人 | +| warrantee | 被保证人 | +| warranter | 保证人 | +| warranty | 保单，保修单 | +| warranty cost | 保修成本 | +| wash sale | 虚抛，虚售 | +| waste | 损耗，废料 | +| waste disposal | 废物处理 | +| wasting assets | 递耗资产 | +| wasting assets corporation | 递耗资产公司 | +| wasting trust | 递耗式信托 | +| watered capital | 掺水资本 | +| watered stock | 掺水股本 | +| way bill | 或有单 | +| weak currency | 疲软货币，弱势货币 | +| weak market | 疲软市场 | +| wealth | 财富 | +| wealth maximization | 财富最大化 | +| wealth tax | 财富税 | +| wear and tear | 实物磨损 | +| web | 万维网，互联网 | +| web-based accounting | 互联网会计 | +| web-based accounting software | 互联网会计软件 | +| web-based auditing | 互联网审计 | +| web-based courses | 互联网课程 | +| web browser | 互联网浏览器 | +| webmaster | 网页制作 | +| web page | 网页 | +| web site | 网站 | +| web site design | 网站设计 | +| web site design service | 网站设计服务 | +| webtrust | 网络安全信托 | +| weighted average contribution margin | 加权平均单位贡献毛利 | +| weighted-average cost of capital | 加权平均资本成本 | +| weighted-average exchange rate | 加权平均汇率 | +| weighted-average inventory method | 加权平均存货法 | +| weighted index | 加权指数 | +| weighted sampling | 加权抽样 | +| welfare expense | 职工福利费 | +| welfare fund | 福利基金 | +| western hemisphere trade corporation | 西半球贸易公司 | +| wharfinger receipt | 码头管理人收据 | +| wharfage | 码头使用费 | +| what-if analysis | 假设经营方案分析 | +| what if scenarios | 未来经营状况预测 | +| whispsawed | 遭受双重损失 | +| white-collar crimes | 白领犯罪 | +| white elephant | 白象 | +| white knight | 白衣骑士 | +| whole-dollar accounting | 整元会计 | +| whole life insurance | 终身人寿保险 | +| wholesale | 批发 | +| wholesale banking | 批发银行业务 | +| wholesale cost | 批发成本 | +| wholesale price | 批发价格 | +| wholesale price index | 批发价格指数 | +| wholesaler | 批发商 | +| wholly-owned subsidiary | 全部控股子公司 | +| wide area network | 广阔地区网络，广域网络 | +| wide area telephone service | 广域电话服务 | +| widening investment | 广度投资 | +| wider-range investment | 广范围投资 | +| wildcat banking | 投机性银行业务 | +| wiley company | 威利公司 | +| windfall loss | 意外损失 | +| windfall profit | 意外利润，暴利 | +| windfall profit tax | 暴利税 | +| winding up | 清算 | +| window | 视窗 | +| window dressing | 粉饰财务状况 | +| window of opportunity | 机会窗口，机遇窗口 | +| withdrawal | 提款，退股 | +| withholding | 扣款，代扣税款 | +| withholding tax | 扣缴税款 | +| without dividend | 除股利 | +| without engagement | 不受约束 | +| without interest | 除利息 | +| without prejudice | 不受损害 | +| without recourse | 无追索权 | +| word processing | 文字处理 | +| words and figures differ | 支票金额与数字不符 | +| worker’s compensation | 工人赔偿金 | +| worker’s director | 职工董事 | +| worker’s participation | 工人参与管理 | +| working assets | 营运资产 | +| working balance sheet | 资产负债表工作底稿 | +| working capital | 流动资本，流动资金 | +| working capital adjustment | 流动资金调整 | +| working capital cycle | 流动资金循环，流动资金周期 | +| working capital management | 流动资金管理 | +| working capital policy | 流动资金政策 | +| working capital ratio | 流动资金比率 | +| working capital requirement | 流动资金需要量 | +| working capital turnover | 流动资金周转率 | +| working fund | 周转金 | +| working hours method | 工时折旧法 | +| working income statement | 损益表工作底稿 | +| working interest | 经营权益，开采权益 | +| working paper | 工作底稿，审计工作底稿 | +| working sheet | 结帐计算表，决算计算表;工作底稿，审计工作底稿 | +| working trial balance | 试算表工作底稿 | +| work in process | 在产品，在制品 | +| work-in-process control | 在制品控制，在产品控制 | +| work-in-process control account | 在制品控制帐户，在产品控制帐户 | +| work-in-process inventory | 在制品存货，在产品存货 | +| work in process percentage method | 施工百分率法 | +| work-in-process turnover | 在制品周转率，在产品周转率 | +| world accounting | 世界会计 | +| world bank | 世界银行 | +| work in progress | 在产品，在制品 | +| work measurement | 工作计量，工作时间测定 | +| work premium | 工作津贴 | +| work sheet | 工作底稿 | +| work ticket | 工作通知单，工票 | +| world bank group | 世界银行集团 | +| world-class company | 世界级公司 | +| world congress of accountants | 会计师世界会议 | +| world exposition | 世界博览会 | +| world intellectual property organization | 世界知识产权组织 | +| world market | 世界市场 | +| world money | 世界货币 | +| world trade | 世界贸易 | +| world trade center | 世界贸易中心 | +| world trade centers association | 世界贸易中心联合会 | +| world trade organization | 世界贸易组织 | +| worldwide information and trade system | 全球贸易信息系统 | +| world wide web | 万维网 | +| worth | 价值，净值 | +| worth to debt ratio | 净值对债务比率 | +| wraparound lease | 重叠租赁 | +| wraparound loan | 重叠贷款 | +| wraparound mortgage | 重叠抵押 | +| writ | 书面命令 | +| write dowm | 减记价值，减值 | +| write off | 冲销，注销 | +| writer | 期权合同卖方 | +| write up | 增记价值，增值 | +| writ of execution | 执行命令 | +| writ of possession | 占有命令 | +| written contract | 书面合同 | +| written evidence | 书面证据 | +| written law | 成文法 | +| W-2 w2 | 表格，所得税申报表格 | +| x-axis x | 轴 | +| xerography | 静电复印 | +| yankee bnd | 杨基债券 | +| ynkee certificate of deposit | 杨基存款单 | +| yard 10 | 亿 | +| y-axis y | 轴 | +| year-end audit | 年末审计 | +| year-end bonus | 年末奖金 | +| year-end dividend | 年末股利 | +| year-end inventory | 年末盘存 | +| yearling bond | 一年期债券 | +| yield | 收益，收益率 | +| yield curve | 收益率曲线 | +| yield gap | 收益率差距 | +| yield rate | 收益率 | +| yield risk | 收益率风险 | +| yield to call | 提前兑回收益率 | +| yield to maturity | 到期收益率，全期收益率 | +| your account | 来帐 | +| yo-yo stocks | 悠荡股票 | +| zero balance | 零数余额 | +| zero base budgeting | 零基预算 | +| zero bracket amount | 零税级金额，免税收益额 | +| zero coupon bond | 无息票债券，无利息债券 | +| zero-one programming0 | －1规划 | +| zero proof | 零数验证 | +| zero salvage value | 零残值，不计残值 | +| Z score | 破产预测记分法 | +| zero suppression | 消零 | +| zero tax haven | 零税额避税港 | diff --git a/notes/languages/markdown/README.md b/notes/languages/markdown/README.md index 244bb4eefea..450d588e494 100644 --- a/notes/languages/markdown/README.md +++ b/notes/languages/markdown/README.md @@ -21,38 +21,3 @@ title: Markdown 2011-04-28 - wikipedia [Markdown](https://en.wikipedia.org/wiki/Markdown) - -## 工具 - -### Pandoc - -[Pandoc](http://pandoc.org/) 可用于直接将 Markdown 转换为 Word 或者 PDF. 也支持将 Word 或者 PDF 转换为 Markdown, 是一款非常强大的文档转换工具.支持的格式有 - -``` -输入格式: commonmark, docbook, docx, epub, haddock, html, json*, latex, - markdown, markdown_github, markdown_mmd, markdown_phpextra, - markdown_strict, mediawiki, native, odt, opml, org, rst, t2t, - textile, twiki - [ *only Pandoc's JSON version of native AST] -输出格式: asciidoc, beamer, commonmark, context, docbook, docx, dokuwiki, - dzslides, epub, epub3, fb2, haddock, html, html5, icml, json*, - latex, man, markdown, markdown_github, markdown_mmd, - markdown_phpextra, markdown_strict, mediawiki, native, odt, - opendocument, opml, org, pdf**, plain, revealjs, rst, rtf, s5, - slideous, slidy, texinfo, textile - [**for pdf output, use latex or beamer and -o FILENAME.pdf] -``` - -```bash -# 在 Mac 下可直接使用 brew 安装 -brew install pandoc - -# Markdown 转 docx -pandoc makrdown.md -f markdown -t docx -o output.docx - -# Markdown 转 pdf -# 依赖于 pdflatex, -# Mac 下可通过安装 maclatex 提供 -# brew cask install mactex # 2.5 G -pandoc makrdown.md -f markdown -t latex -o output.pdf -``` diff --git a/notes/languages/markdown/markdown-reference.md b/notes/languages/markdown/markdown-reference.md index a7ca5d25bd1..ea96c3a6142 100644 --- a/notes/languages/markdown/markdown-reference.md +++ b/notes/languages/markdown/markdown-reference.md @@ -287,3 +287,21 @@ $$ $$ A = 3 \times 2 $$ + +### Table span + +```md +| Head 1 | Head 2 | Head 3 | Head 4 | Head 4 | +| :----: | :----: | :----: | :----: | :----: | +| (2x1) | < | Cell | Cell | Cell | +| (1x3) | (2x2) | < | (2x2) | < | +| ^ | ^ | < | Cell | Cell | +| ^ | (3x1) | < | < | Cell | +``` + +| Head 1 | Head 2 | Head 3 | Head 4 | Head 4 | +| :----: | :----: | :----: | :----: | :----: | +| (2x1) | < | Cell | Cell | Cell | +| (1x3) | (2x2) | < | (2x2) | < | +| ^ | ^ | < | Cell | Cell | +| ^ | (3x1) | < | < | Cell | diff --git a/notes/languages/php/php-faq.md b/notes/languages/php/php-faq.md index 481557a0c25..32b1d0dcf88 100644 --- a/notes/languages/php/php-faq.md +++ b/notes/languages/php/php-faq.md @@ -94,3 +94,5 @@ ini_set('memory_limit', '-1'); ```bash apk del php82-pecl-psr ``` + +- psr-4 已经弃用？ diff --git a/notes/mgmt/mgmt-glossary.md b/notes/mgmt/mgmt-glossary.md index 94bdde410f2..818ad436f6f 100644 --- a/notes/mgmt/mgmt-glossary.md +++ b/notes/mgmt/mgmt-glossary.md @@ -9,19 +9,32 @@ tags: | ----- | ------------------------- | -------------- | | PMO | Project Management Office | 项目管理办公室 | -| en | cn | -| -------------------- | ------------------ | -| Stragegy | 战略 | -| Tactics | 战术 | -| Operation | 运营 | -| Management System | 管理体系、管理制度 | -| Management Framework | 管理体系框架 | -| Management Structure | 管理结构 | -| Management | 管理 | -| Leadership | 领导 | -| Organization | 组织 | -| Team | 团队 | -| Delegation | 授权 | - +| en | cn | +| --------------------------------------: | ------------------- | +| Stragegy | 战略 | +| Tactics | 战术 | +| Management System | 管理体系、管理制度 | +| Management Framework | 管理体系框架 | +| Management Structure | 管理结构 | +| Management | 管理 | +| Leadership | 领导 | +| Organization | 组织 | +| Team | 团队 | +| Delegation | 授权 | +| Operation | 运营 | +| Maintenance | 维护 | +| O&M, Operation & Maintenance | 运维 | +| IT Operation | IT 运维 | +| Web Operations | 网站运维 | +| Network Operations | 网络运维 | +| Marketing | 市场营销 | +| Sales | 销售 | +| Digital Marketing Specialist/Manager | 数字营销专员/经理 | +| Content Operations Specialist/Manager | 内容运营专员/经理 | +| Social Media Manager | 社交媒体经理 | +| New Media Operations Specialist/Manager | 新媒体运营专员/经理 | +| Product Manager | 产品经理 | +| Brand Communication Specialist/Manager | 品牌传播专员/经理 | +| Brand Promotion | 品牌推广 | - ISO 9001 Quality Management System diff --git a/notes/network/internet/ip.md b/notes/network/internet/ip.md index a6987ea10eb..60b8608efb6 100644 --- a/notes/network/internet/ip.md +++ b/notes/network/internet/ip.md @@ -7,6 +7,10 @@ title: IP - https://en.wikipedia.org/wiki/IP_address - https://en.wikipedia.org/wiki/Reserved_IP_addresses - http://ip.taobao.com/ +- AS13335 + - CF WARP + - https://bgpview.io/asn/13335 + - https://developers.cloudflare.com/cloudflare-one/connections/connect-devices/warp/deployment/firewall/ ```bash # 获取 IP diff --git a/notes/network/internet/ports.md b/notes/network/internet/ports.md index 34f0a9471e7..0b60333a2df 100644 --- a/notes/network/internet/ports.md +++ b/notes/network/internet/ports.md @@ -4,6 +4,29 @@ title: 常见端口号 # Port +| range | for | notes | +| ----------- | ------------------------- | ------- | +| 0-1023 | System | by IANA | +| 1024-49151 | User | by IANA | +| 49152-65535 | Dynamic & Private | by IANA | +| 32768–60999 | Linux ip_local_port_range | +| 32768–65535 | Solaris OS, AIX OS | +| 1024–65535 | RFC 6056 | +| 30000–32767 | Kubernetes NodePort | + +> 如果自己需要定义固定端口，建议控制在 10000-30000 以内 + +- `sysctl net.ipv4.ip_local_port_range` +- 参考 + - [Ephemeral port](https://en.wikipedia.org/wiki/Ephemeral_port) + - [Service Name and Transport Protocol Port Number Registry](https://www.iana.org/assignments/service-names-port-numbers/service-names-port-numbers.xhtml) + +```bash +# https://www.kernel.org/doc/html/latest//networking/ip-sysctl.html#ip-variables +cat /proc/sys/net/ipv4/ip_local_port_range +cat /proc/sys/net/ipv4/ip_local_reserved_ports +``` + | plain | secure | protocol | | ----- | ------ | ---------------------- | | 25 | 465 | SMTP | @@ -106,12 +129,16 @@ title: 常见端口号 > 非官方，但实际使用常见的端口 -| Port | for | -| ---- | -------------------- | -| 6443 | -| 8080 | -| 3000 | -| 2197 | APNS HTTP/2 JSON API | +| Port | for | +| ---- | ------------------------ | +| 2197 | APNS HTTP/2 JSON API | +| 3000 | Node.js Web | +| 6443 | Kubernetes API | +| 8080 | HTTL Alt | +| 4222 | NATS 客户端 | +| 8222 | NATS HTTP 管理和信息上报 | +| 6222 | NATS 集群路由 | +| 7422 | NATS Leaf Node | - IANA [Service Name and Transport Protocol Port Number Registry](https://www.iana.org/assignments/service-names-port-numbers/service-names-port-numbers.xhtml) - [List of TCP and UDP port numbers](https://en.wikipedia.org/wiki/List_of_TCP_and_UDP_port_numbers) diff --git a/notes/network/loadbalance.md b/notes/network/loadbalance.md index d136fc1d597..02c382bc30c 100644 --- a/notes/network/loadbalance.md +++ b/notes/network/loadbalance.md @@ -6,7 +6,7 @@ title: Load Balance - [DPDK](https://en.wikipedia.org/wiki/Data_Plane_Development_Kit) - Data Plane Development Kit - 直接在网卡开发应用实现抓发，绕过内核处理，做到性能最大化 -- 绕过内核 + - 绕过内核 - [Netfilter](https://en.wikipedia.org/wiki/Netfilter) - Linux 提供的内核机制，用于网络相关处理 - [OpenOnload](https://www.openonload.org/) @@ -25,6 +25,46 @@ title: Load Balance - [iqiyi/dpvs](https://github.com/iqiyi/dpvs) - high performance Layer-4 load balancer based on DPDK - [Building a Billion User Load Balancer](https://news.ycombinator.com/item?id=13354546) +## 策略 + +- roundrobin +- SMA - simple moving average +- ewma - Exponentially Weighted Moving Average - 指数加权移动平均 + - 分析和预测时间序列数据 + - adopted by Linkerd, Apisix, NGINX Ingress + - 优点 + - 反应速度快 + - 缺点 + - 边界效应 + - 滞后性 + - 参考 + - https://linkerd.io/2016/03/16/beyond-round-robin-load-balancing-for-latency/ + - https://doczhcn.gitbook.io/linkerd/index-1/beyond-round-robin-load-balancing-for-latency +- Peak EWMA + - 专门设计来跟踪和平滑数据序列中的峰值。 + - 它在处理具有尖峰或极端值的时间序列数据时特别有用，比如网络流量、交易量或资源使用率等，其中峰值的快速检测对于系统监控、预警和资源规划至关重要。 + - 参考 + - https://twitter.github.io/finagle/guide/Clients.html#power-of-two-choices-p2c-peak-ewma + - [envoyproxy/envoy#20907](https://github.com/envoyproxy/envoy/issues/20907) + - [haproxy#1570](https://github.com/haproxy/haproxy/issues/1570) +- least_conn +- chash +- aperture +- p2c - power of two choices +- HAProxy [balance](https://docs.haproxy.org/2.9/configuration.html#4.2-balance) + - roundrobin, static-rr, leastconn, first, hash, source, uri, url_param, hdr, random, rdp-cookie, log-hash, sticky +- Finagle [Load Balancing](https://twitter.github.io/finagle/guide/Clients.html#load-balancing) + - 计算型场景 + - Heap + Least Loaded + - P2C + {Least Loaded, Peak EWMA} + - Aperture + Least Loaded + +```yaml +# https://flugel.it/kubernetes/kubernetes-nginx-ingress-consistent-hash-subset-load-balancer/ +nginx.ingress.kubernetes.io/load-balance: ewma +nginx.ingress.kubernetes.io/upstream-hash-by: ewma +``` + ## NOTE - LB 需要考虑 diff --git a/notes/os/linux/desktop/desktop-glossary.md b/notes/os/linux/desktop/desktop-glossary.md new file mode 100644 index 00000000000..96929f33c02 --- /dev/null +++ b/notes/os/linux/desktop/desktop-glossary.md @@ -0,0 +1,14 @@ +--- +tags: + - Glossay +--- + +# Linux Desktop Glossary + +| abbr. | for | cn | +| ----- | --------------------------- | -------- | +| X11 | X Window System, Version 11 | | +| XDG | X Desktop Group | X 桌面组 | + +- xdg -> freedesktop.org + - 定义了一系列的标准 diff --git a/notes/os/linux/desktop/xdg/README.md b/notes/os/linux/desktop/xdg/README.md new file mode 100644 index 00000000000..c9342b1165e --- /dev/null +++ b/notes/os/linux/desktop/xdg/README.md @@ -0,0 +1,9 @@ +--- +title: FreeDesktop +--- + +# FreeDesktop + +- https://www.freedesktop.org/ +- XDG - X Desktop Group -> FreeDesktop + - old name for freedesktop.org diff --git a/notes/os/linux/desktop/xdg-dirs.md b/notes/os/linux/desktop/xdg/xdg-dirs.md similarity index 100% rename from notes/os/linux/desktop/xdg-dirs.md rename to notes/os/linux/desktop/xdg/xdg-dirs.md diff --git a/notes/os/linux/desktop/xdg-thumbnail.md b/notes/os/linux/desktop/xdg/xdg-thumbnail.md similarity index 100% rename from notes/os/linux/desktop/xdg-thumbnail.md rename to notes/os/linux/desktop/xdg/xdg-thumbnail.md diff --git a/notes/os/linux/desktop/xdg-trash.md b/notes/os/linux/desktop/xdg/xdg-trash.md similarity index 100% rename from notes/os/linux/desktop/xdg-trash.md rename to notes/os/linux/desktop/xdg/xdg-trash.md diff --git a/notes/os/linux/hostname.md b/notes/os/linux/hostname.md new file mode 100644 index 00000000000..8d6e132ccbd --- /dev/null +++ b/notes/os/linux/hostname.md @@ -0,0 +1,21 @@ +--- +title: hostname +--- + +# hostname + +- /etc/hostname +- 参考 + - https://en.wikipedia.org/wiki/Hostname#Restrictions_on_valid_host_names + - `[0-9a-z][0-9a-z.-]{,254}` + +```bash +cat /etc/hostname +hostname + +# AlpineLinux +# https://github.com/alpinelinux/alpine-conf/blob/master/setup-hostname.in +setup-hostname $HOST +# 等同于 +echo "$HOST" > "$ROOT/etc/hostname" +``` diff --git a/notes/os/linux/linux-glossary.md b/notes/os/linux/linux-glossary.md index bf2d282ce2e..e2aac46ea2f 100644 --- a/notes/os/linux/linux-glossary.md +++ b/notes/os/linux/linux-glossary.md @@ -6,14 +6,17 @@ tags: # Linux Glossary -| abbr. | stand for | notes | -| ----- | ----------------------------------------- | --------------------------------- | -| tty | teletype | 远程打字机 - term->tap, tap->term | -| pty | pseudo-tty | -| pts | pseudo-terminal slave | -| ttys | serial terminal lines | -| pwd | Pathname of the current Working Directory | -| cwd | Current Working Directory | +| abbr. | stand for | cn | +| ----- | ------------------------------------------ | --------------------------------- | +| tty | teletype | 远程打字机 - term->tap, tap->term | +| pty | pseudo-tty | +| pts | pseudo-terminal slave | +| ttys | serial terminal lines | +| pwd | Pathname of the current Working Directory | +| cwd | Current Working Directory | +| ACPI | Advanced Configuration and Power Interface | 高级配置与电源接口 | +| APIC | Advanced Processor Interrupt Controller | 高级处理器中断控制器 | +| IRQ | Interrupt Request | 中断请求 | - EFI - UEFI diff --git a/notes/os/linux/network/nftables.md b/notes/os/linux/network/nftables.md index 47b9d4f9b00..4d17cc24ce7 100644 --- a/notes/os/linux/network/nftables.md +++ b/notes/os/linux/network/nftables.md @@ -44,8 +44,8 @@ nft flush ruleset ip6 nft flush ruleset bridge nft flush ruleset inet -# 应用规则 -nft -f rule.nft +nft -c -f rule.nft # 检查规则 +nft -f rule.nft # 应用规则 # 转义 # nft add rule ip filter INPUT tcp dport 22 ct state new counter accept @@ -75,7 +75,6 @@ nft describe icmp_type - 允许作为 gateway 转发 - 允许来自 lan 的请求 - ``` table ip nat { chain prerouting { diff --git a/notes/platform/platform-pricing.md b/notes/platform/platform-pricing.md index 92bd2b71b4a..b458ca101d1 100644 --- a/notes/platform/platform-pricing.md +++ b/notes/platform/platform-pricing.md @@ -69,9 +69,13 @@ tags: | service | month | annual | notes | | -------------------------------------: | -------- | -------- | ------- | -| **US** | -| Nintendo Switch Online Family | | $34.99/y | 8个账号 | +| **USD** | | Nintendo Switch Online Individual | $3.99/mo | $19.99/y | 1个账号 | +| Nintendo Switch Online Family | | $34.99/y | 8个账号 | | Nintendo Switch Online Family + 扩展包 | | $79.99/y | 8个账号 | | Nintendo Switch Online + 扩展包 | | $49.99/y | | | PlayStation Plus | | + +- https://accounts.nintendo.com/ +- Nintendo Switch Online 计划 + - https://ec.nintendo.com/HK/zh/membership diff --git a/notes/platform/wechat/wechat-dev.md b/notes/platform/wechat/wechat-dev.md index 41b66c2321b..9ba9cd7df06 100644 --- a/notes/platform/wechat/wechat-dev.md +++ b/notes/platform/wechat/wechat-dev.md @@ -6,5 +6,20 @@ tags: # Wechat Dev +- [Wechat-Group/WxJava](https://github.com/Wechat-Group/WxJava) + - Java +- [silenceper/wechat](https://github.com/silenceper/wechat) + - Golang - 开发者工具下载 - https://developers.weixin.qq.com/miniprogram/dev/devtools/download.html +- https://tcb-api.tencentcloudapi.com + - 腾讯云云开发 +- 小程序 + - [wechat-miniprogram/api-typings](https://github.com/wechat-miniprogram/api-typings) + - TS 类型定义 + - https://developers.weixin.qq.com/miniprogram/dev/platform-capabilities/extended/utils/api-typings.html + - api 类型定义 + - threejs WebGL 适配 + - lottie 适配 + - sm 加密 + - https://developers.weixin.qq.com/minigame/dev/wxcloud/guide/web/sdk.html diff --git a/notes/platform/wechat/wechat-faq.md b/notes/platform/wechat/wechat-faq.md index aeb90267492..2acc605159e 100644 --- a/notes/platform/wechat/wechat-faq.md +++ b/notes/platform/wechat/wechat-faq.md @@ -10,9 +10,37 @@ tags: - 移动应用, 网站应用, 公众号, 小程序 - openid - 应用内唯一 +- session_key + - 用于加密签名验证 + - 用于 wx.getUserInfo 等操作 +- uin + - 数字编号 +- 授权 != 登录 + + +**跳转到公众号** + +``` +https://mp.weixin.qq.com/mp/profile_ext?action=home&__biz=${btoa(uin)}&scene=124#wechat_redirect +``` + +**生成的公众号二维码** + +``` +http://weixin.qq.com/r/XXX?utm_source=XX +``` + +## 唤起微信 + +- https://developers.weixin.qq.com/miniprogram/dev/OpenApiDoc/qrcode-link/url-scheme/generateScheme.html +- https://juejin.cn/post/7182133487296577595 + - 3gimg.qq.com/html5/js/qb.js + - jsapi.qq.com/get?api=app.share ## macOS 使用默认浏览器打开链接 +> 目前是右键打开 + - macOS 微信 - 搜索的地方输入 :recover - 使用默认浏览器打开链接 diff --git a/notes/platform/wechat/wechat-miniprogram.md b/notes/platform/wechat/wechat-miniprogram.md index 828e5b5e281..24d445546c2 100644 --- a/notes/platform/wechat/wechat-miniprogram.md +++ b/notes/platform/wechat/wechat-miniprogram.md @@ -35,6 +35,24 @@ title: 微信小程序 - https://mp.weixin.qq.com/ 登录后台 - https://mp.weixin.qq.com/cgi-bin/wx +## API + +- 手机号快速验证 [getPhoneNumber](https://developers.weixin.qq.com/miniprogram/dev/framework/open-ability/getPhoneNumber.html) + - 平台不做二次实际校验 +- 手机号实时验证 [getRealtimePhoneNumber](https://developers.weixin.qq.com/miniprogram/dev/framework/open-ability/getRealtimePhoneNumber.html) + - 💲 付费使用 + - 平台进行实际校验 +- wx.getSetting() + - 获取权限信息 + - `scope.userInfo`,`scope.address`,`scope.invoice`,`scope.invoiceTitle` +- wx.getUserInfo + - 一次性授权 + - 返回**匿名**信息 + - 需要 scope.userInfo +- wx.getUserProfile + - 每次授权 + - 2021年4月 + ## 分析 ```js diff --git a/notes/service/api/graphql/graphql-faq.md b/notes/service/api/graphql/graphql-faq.md index 2afb09adffd..5ca4e5737ed 100644 --- a/notes/service/api/graphql/graphql-faq.md +++ b/notes/service/api/graphql/graphql-faq.md @@ -50,3 +50,8 @@ pnpm add graphql graphql-scalars @graphql-tools/utils @graphql-tools/schema | 🔶 | Not Good Enough | | 🟡 | Bad at | | 🛑 | Sorry for | + +## Fragment Masking + +- https://the-guild.dev/graphql/codegen/plugins/presets/preset-client#embrace-fragment-masking-principles +- https://the-guild.dev/blog/unleash-the-power-of-fragments-with-graphql-codegen diff --git a/notes/service/cms/docusaurus.mdx b/notes/service/cms/docusaurus.mdx index bacda48db77..940d8fb0b27 100644 --- a/notes/service/cms/docusaurus.mdx +++ b/notes/service/cms/docusaurus.mdx @@ -219,7 +219,7 @@ const Mermaid = ({ chart }) => { useEffect(() => { mermaid.contentLoaded(); }, []); - return
{chart}
; + return
{chart}
; }; export default Mermaid; @@ -488,10 +488,26 @@ module.exports = { - remark-emoji v2 ➡️ v4 - https://docusaurus.io/blog/releases/3.0 - ## Search + - Algolia DocSearch - typesense - 不支持 CJK - [meilisearch](https://github.com/tauri-apps/meilisearch-docsearch) - https://docusaurus.io/docs/search + +## Table span + +- rehype-extended-table +- https://github.com/facebook/docusaurus/discussions/5155 + - remark-extended-table + - remark-grid-tables + +``` +| Head 1 | Head 2 | Head 3 | Head 4 | Head 4 | +| :----: | :----: | :----: | :----: | :----: | +| (2x1) | < | Cell | Cell | Cell | +| (1x3) | (2x2) | < | (2x2) | < | +| ^ | ^ | < | Cell | Cell | +| ^ | (3x1) | < | < | Cell | +``` diff --git a/notes/service/commerce/README.md b/notes/service/commerce/README.md new file mode 100644 index 00000000000..46db5e9f08e --- /dev/null +++ b/notes/service/commerce/README.md @@ -0,0 +1,5 @@ +--- +title: 电商 +--- + +# 电商 diff --git a/notes/service/commerce/medusa.md b/notes/service/commerce/medusa.md new file mode 100644 index 00000000000..3f290d50391 --- /dev/null +++ b/notes/service/commerce/medusa.md @@ -0,0 +1,12 @@ +--- +title: medusa +--- + +# medusa + +- [medusajs/medusa](https://github.com/medusajs/medusa) + - MIT, TS, Postgres, NextJS + +```bash +npx @medusajs/medusa-cli new +``` diff --git a/notes/service/dns/dns-awesome.md b/notes/service/dns/dns-awesome.md index 709309ba144..057df04463a 100644 --- a/notes/service/dns/dns-awesome.md +++ b/notes/service/dns/dns-awesome.md @@ -42,6 +42,8 @@ tags: - https://data.iana.org/TLD/tlds-alpha-by-domain.txt - https://en.wikipedia.org/wiki/List_of_Internet_top-level_domains - [Top-level domain](https://en.wikipedia.org/wiki/Top-level_domain) +- https://dnschecker.org/public-dns/cn +- https://public-dns.info/nameserver/cn.html ```bash curl 'https://dns.google/resolve?name=wener.me&type=A' diff --git a/notes/service/office/README.md b/notes/service/document/README.md similarity index 86% rename from notes/service/office/README.md rename to notes/service/document/README.md index bd033b818a4..c1083535550 100644 --- a/notes/service/office/README.md +++ b/notes/service/document/README.md @@ -2,9 +2,9 @@ title: 办公套件 --- -# Office - +# Document +- Office 基本都与 Document 相关 - [Awesome](./office-awesome.md) - [FAQ](./office-faq.md) - OpenDocument diff --git a/notes/service/office/collabora.md b/notes/service/document/collabora.md similarity index 100% rename from notes/service/office/collabora.md rename to notes/service/document/collabora.md diff --git a/notes/service/office/office-awesome.md b/notes/service/document/document-awesome.md similarity index 99% rename from notes/service/office/office-awesome.md rename to notes/service/document/document-awesome.md index 3f53984b349..63cb31aaf3e 100644 --- a/notes/service/office/office-awesome.md +++ b/notes/service/document/document-awesome.md @@ -3,7 +3,7 @@ tags: - Awesome --- -# Office Awesome +# Document Awesome - WOPI - Web Application Open Platform Interface Protocol - https://docs.microsoft.com/en-us/microsoft-365/cloud-storage-partner-program/rest/ diff --git a/notes/service/office/office-faq.md b/notes/service/document/document-faq.md similarity index 100% rename from notes/service/office/office-faq.md rename to notes/service/document/document-faq.md diff --git a/notes/service/office/docxjs.md b/notes/service/document/docxjs.md similarity index 100% rename from notes/service/office/docxjs.md rename to notes/service/document/docxjs.md diff --git a/notes/service/office/fortune-sheet.md b/notes/service/document/fortune-sheet.md similarity index 100% rename from notes/service/office/fortune-sheet.md rename to notes/service/document/fortune-sheet.md diff --git a/notes/service/office/libreoffice-online.md b/notes/service/document/libreoffice-online.md similarity index 100% rename from notes/service/office/libreoffice-online.md rename to notes/service/document/libreoffice-online.md diff --git a/notes/service/office/libreoffice.md b/notes/service/document/libreoffice.md similarity index 100% rename from notes/service/office/libreoffice.md rename to notes/service/document/libreoffice.md diff --git a/notes/service/office/luckysheet.md b/notes/service/document/luckysheet.md similarity index 100% rename from notes/service/office/luckysheet.md rename to notes/service/document/luckysheet.md diff --git a/notes/service/office/mammothjs.md b/notes/service/document/mammothjs.md similarity index 100% rename from notes/service/office/mammothjs.md rename to notes/service/document/mammothjs.md diff --git a/notes/service/office/odf.md b/notes/service/document/odf.md similarity index 100% rename from notes/service/office/odf.md rename to notes/service/document/odf.md diff --git a/notes/service/office/onlyoffice.md b/notes/service/document/onlyoffice.md similarity index 100% rename from notes/service/office/onlyoffice.md rename to notes/service/document/onlyoffice.md diff --git a/notes/service/office/ooxml.md b/notes/service/document/ooxml.md similarity index 100% rename from notes/service/office/ooxml.md rename to notes/service/document/ooxml.md diff --git a/notes/service/document/pandoc.md b/notes/service/document/pandoc.md new file mode 100644 index 00000000000..994cd3b351e --- /dev/null +++ b/notes/service/document/pandoc.md @@ -0,0 +1,41 @@ +--- +commands: + - pandoc +--- + +# Pandoc + +- [jgm/pandoc](https://github.com/jgm/pandoc) + - GPLv2, Haskell +- 参考 + - https://pandoc.org/demos.html + +[Pandoc](https://pandoc.org/) 可用于直接将 Markdown 转换为 Word 或者 PDF. 也支持将 Word 或者 PDF 转换为 Markdown, 是一款非常强大的文档转换工具.支持的格式有 + +``` +输入格式: commonmark, docbook, docx, epub, haddock, html, json*, latex, + markdown, markdown_github, markdown_mmd, markdown_phpextra, + markdown_strict, mediawiki, native, odt, opml, org, rst, t2t, + textile, twiki + [ *only Pandoc's JSON version of native AST] +输出格式: asciidoc, beamer, commonmark, context, docbook, docx, dokuwiki, + dzslides, epub, epub3, fb2, haddock, html, html5, icml, json*, + latex, man, markdown, markdown_github, markdown_mmd, + markdown_phpextra, markdown_strict, mediawiki, native, odt, + opendocument, opml, org, pdf**, plain, revealjs, rst, rtf, s5, + slideous, slidy, texinfo, textile + [**for pdf output, use latex or beamer and -o FILENAME.pdf] +``` + +```bash +brew install pandoc # macOS brew + +# Markdown 转 docx +pandoc makrdown.md -f markdown -t docx -o output.docx + +# Markdown 转 pdf +# 依赖于 pdflatex, +# Mac 下可通过安装 maclatex 提供 +# brew cask install mactex # 2.5 G +pandoc makrdown.md -f markdown -t latex -o output.pdf +``` diff --git a/notes/service/office/pdf.md b/notes/service/document/pdf.md similarity index 100% rename from notes/service/office/pdf.md rename to notes/service/document/pdf.md diff --git a/notes/service/office/print/README.md b/notes/service/document/print/README.md similarity index 100% rename from notes/service/office/print/README.md rename to notes/service/document/print/README.md diff --git a/notes/service/office/print/print-awesome.md b/notes/service/document/print/print-awesome.md similarity index 100% rename from notes/service/office/print/print-awesome.md rename to notes/service/document/print/print-awesome.md diff --git a/notes/service/office/print/print-faq.md b/notes/service/document/print/print-faq.md similarity index 100% rename from notes/service/office/print/print-faq.md rename to notes/service/document/print/print-faq.md diff --git a/notes/service/office/rrule.md b/notes/service/document/rrule.md similarity index 100% rename from notes/service/office/rrule.md rename to notes/service/document/rrule.md diff --git a/notes/service/office/scan/README.md b/notes/service/document/scan/README.md similarity index 100% rename from notes/service/office/scan/README.md rename to notes/service/document/scan/README.md diff --git a/notes/service/office/scan/twain.md b/notes/service/document/scan/twain.md similarity index 100% rename from notes/service/office/scan/twain.md rename to notes/service/document/scan/twain.md diff --git a/notes/service/office/sheetjs.md b/notes/service/document/sheetjs.md similarity index 100% rename from notes/service/office/sheetjs.md rename to notes/service/document/sheetjs.md diff --git a/notes/service/download/youtube-dl.md b/notes/service/download/youtube-dl.md index 417a27b7861..d94c6b9f6f2 100644 --- a/notes/service/download/youtube-dl.md +++ b/notes/service/download/youtube-dl.md @@ -20,7 +20,7 @@ title: youtube-dl - yt-dlp ```bash -sudo curl -L https://yt-dl.org/downloads/latest/youtube-dl --create-file-mode 0755 -o /usr/local/bin/youtube-dl +# sudo curl -L https://yt-dl.org/downloads/latest/youtube-dl --create-file-mode 0755 -o /usr/local/bin/youtube-dl sudo chmod a+rx /usr/local/bin/youtube-dl # 测试文件名 diff --git a/notes/service/erp/erp-glossary.md b/notes/service/erp/erp-glossary.md index f715ade59b7..97546be8759 100644 --- a/notes/service/erp/erp-glossary.md +++ b/notes/service/erp/erp-glossary.md @@ -3,32 +3,53 @@ tags: - Glossary --- -# Address Book - 地址簿 +# ERP 术语表 + +| abbr. | for | cn | +| ----- | ---------------------------: | ------------ | +| IOT | Internet of Things | 物联网 | +| ERP | Enterprise Resource Planning | 企业资源计划 | +| CPS | Cost Per Sale | 销售成本 | +| CPA | Cost Per Acquisition | 每次获取成本 | +| CPC | Cost Per Click | 每次点击成本 | + +- CPS 推广/联盟 + +**Management System** | abbr. | for | cn | | ----: | -------------------------------: | ---------------- | -| ams | Accounting Management System | 会计管理系统 | -| hrms | Human Resource Management System | 人力资源管理系统 | -| erp | Enterprise Resource Planning | 企业资源计划 | -| crm | Customer Relationship Management | 客户关系管理 | -| wms | Warehouse Management System | 仓库管理系统 | -| tms | Transportation Management System | 运输管理系统 | -| scm | Supply Chain Management | 供应链管理 | -| plm | Product Lifecycle Management | 产品生命周期管理 | -| mes | Manufacturing Execution System | 制造执行系统 | -| dms | Document Management System | 文档管理系统 | -| pms | Project Management System | 项目管理系统 | -| cms | Content Management System | 内容管理系统 | -| lms | Learning Management System | 学习管理系统 | -| ems | Event Management System | 事件管理系统 | -| oms | Order Management System | 订单管理系统 | -| fms | Financial Management System | 财务管理系统 | -| bms | Building Management System | 建筑管理系统 | -| iot | Internet of Things | 物联网 | +| AMS | Accounting Management System | 会计管理系统 | +| BMS | Building Management System | 建筑管理系统 | +| CMS | Content Management System | 内容管理系统 | +| DMS | Document Management System | 文档管理系统 | +| EMS | Event Management System | 事件管理系统 | +| FMS | Financial Management System | 财务管理系统 | +| HRS | House Rental System | 房屋租赁系统 | +| LMS | Learning Management System | 学习管理系统 | +| MES | Manufacturing Execution System | 制造执行系统 | +| OMS | Order Management System | 订单管理系统 | +| OMS | Order Management System | 订单管理系统 | +| OMS | Operation Management System | 运营管理系统 | | PMS | Property Rental System | 物业租赁系统 | +| PMS | Project Management System | 项目管理系统 | +| TMS | Transportation Management System | 运输管理系统 | +| WMS | Warehouse Management System | 仓库管理系统 | +| HRMS | Human Resource Management System | 人力资源管理系统 | +| SMMS | Social Media Management System | 社交媒体管理系统 | +| CRM | Customer Relationship Management | 客户关系管理 | +| PLM | Product Lifecycle Management | 产品生命周期管理 | | RPM | Rental Property Management | 租赁物业管理 | -| HRS | House Rental System | 房屋租赁系统 | +| SCM | Supply Chain Management | 供应链管理 | + +| en | cn | +| ------------------------------------: | ---------------- | +| Enterprise Internal Management System | 企业内部管理系统 | +| Internal Business Management System | 内部业务管理系统 | +| Address Book | 地址簿 | +- ISO 9001 Quality Management System + - 组织管理框架 - 企业内部人员 - 例如 - LDAP 里有地址簿的相关结构 @@ -40,6 +61,32 @@ tags: - [pimutils/vdirsyncer](https://github.com/pimutils/vdirsyncer) - Synchronize calendars and contacts. - [scheibler/khard](https://github.com/scheibler/khard) - Console carddav client - [3 open source tools to manage your contacts](https://opensource.com/article/20/1/sync-contacts-locally) + - https://www.qad.com/glossary + - https://www.visualsouth.com/blog/erp-terminology + - https://en.wikibooks.org/wiki/ERP_Internals/Glossary + +## Management vs Management System + +- Management + - 指组织、计划、指导和控制资源（包括人力、财力、物力和信息等）的 **过程**，以实现特定的目标和目的。 +- Management System + - 支持管理活动的工具、程序、流程和技术的集合。 + - 提高决策的质量、优化流程、增强效率和效果，以及确保组织能够持续改进和适应环境变化。 + +--- + +- 支持与增强 + - Management System 为 Management 提供了支持和增强。 + - 通过引入结构化的流程和自动化的工具，管理系统帮助管理者更有效地组织、计划、执行和监控管理活动。 +- 实施与应用 + - Management 表示更广泛的概念和实践，而 Management System 是这些管理实践的具体实施和应用方式。 + - 换句话说，管理系统是实现管理目标和原则的手段和工具。 +- 理论与实践 + - Management 涉及管理理论和原则，强调策略和人力资源的重要性；而 Management System 则更侧重于实践和应用，涵盖了实现这些理论和原则所需的具体工具和流程。 + +--- + +如果管理（Management）的基本原则和实践执行得不好，那么管理系统（Management System）也很难做好。 ## User - 员工/用户/服务商 {#user} @@ -440,3 +487,6 @@ tags: ] } ``` + +- CRM STATE & STATUS CODES + - https://www.tpein.dk/?page_id=210 diff --git a/notes/service/forge/github/README.md b/notes/service/forge/github/README.md index 5ac6a061386..b921878e99b 100644 --- a/notes/service/forge/github/README.md +++ b/notes/service/forge/github/README.md @@ -17,6 +17,10 @@ curl https://api.github.com/users/wenerme/keys # .diff .patch curl -LO https://github.com/electron-react-boilerplate/electron-react-boilerplate/pull/2875.diff git am 2875.diff + + +curl https://api.github.com +curl https://api.github.com/meta ``` ## Git LFS diff --git a/notes/service/media/media-awesome.md b/notes/service/media/media-awesome.md index 845f1bf39ee..167b0b991fa 100644 --- a/notes/service/media/media-awesome.md +++ b/notes/service/media/media-awesome.md @@ -84,6 +84,8 @@ tags: - C# - fork of Emby - 🌟 推荐 - 简单易用，开发活跃 +- [advplyr/audiobookshelf](https://github.com/advplyr/audiobookshelf) + - GPLv3, JS, Vue - [Radarr/Radarr](https://github.com/Radarr/Radarr) - GPLv3, C# - fork of Sonarr diff --git a/notes/service/network/proxy/clash/mihomo.md b/notes/service/network/proxy/clash/mihomo.md deleted file mode 100644 index 9fad5ce2db0..00000000000 --- a/notes/service/network/proxy/clash/mihomo.md +++ /dev/null @@ -1,41 +0,0 @@ ---- -title: Clash.Meta ---- - -# mihomo - -- [MetaCubeX/mihomo](https://github.com/MetaCubeX/mihomo/tree/Alpha) - - GPLv3 - - fork 自 clash - - Clash.Meta -> mihomo -- 参考 - - [MetaCubeX/metacubexd](https://github.com/MetaCubeX/metacubexd) - - 前端 - -```bash -# macOS -curl -L -o mihomo.gz https://github.com/MetaCubeX/mihomo/releases/download/v1.18.1/mihomo-darwin-arm64-v1.18.1.gz -# Linux -curl -L -o mihomo.gz https://github.com/MetaCubeX/mihomo/releases/download/v1.18.1/mihomo-linux-amd64-compatible-v1.18.1.gz - -gzip -d mihomo.gz -chmod +x mihomo -./mihomo -v -./mihomo --help - -# install -sudo mv mihomo /usr/local/bin/mihomo - -curl -LO https://github.com/wenerme/wener/raw/master/notes/service/network/proxy/clash/mihomo.openrc.sh -sudo mv mihomo.openrc.sh /etc/init.d/mihomo -sudo chmod +x /etc/init.d/mihomo - -# /etc/mihomo/config.yaml -mkdir -p /etc/mihomo -``` - -## 配置 {#config} - -- https://github.com/MetaCubeX/mihomo/blob/Alpha/docs/config.yaml -- https://wiki.metacubex.one/config/ -- rules diff --git a/notes/service/network/spec/http/user-agent.md b/notes/service/network/spec/http/user-agent.md index a76a6901d75..46f23d3c925 100644 --- a/notes/service/network/spec/http/user-agent.md +++ b/notes/service/network/spec/http/user-agent.md @@ -5,6 +5,19 @@ tags: # UserAgent +``` +Mozilla/5.0 (Macintosh; Intel Mac OS X 10_15_7) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/123.0.0.0 Safari/537.36 +``` + +- navigator.userAgent +- UA 内容判断 + - UCBrowser + - MQQBrowser + - micromessenger + - ipod + - iphone + - android + ## userAgentData - Chrome 90+ diff --git a/notes/service/network/vpn/tinc/tinc-faq.md b/notes/service/network/vpn/tinc/tinc-faq.md index ff8133e5134..bdd0f8ae58b 100644 --- a/notes/service/network/vpn/tinc/tinc-faq.md +++ b/notes/service/network/vpn/tinc/tinc-faq.md @@ -6,6 +6,12 @@ tags: # Tinc FAQ +## openrc + +```bash +sudo curl -o /etc/init.d/tinc.netname --create-file-mode 0755 -L https://github.com/wenerme/wener/blob/master/notes/service/network/vpn/tinc/tinc.openrc.sh +``` + ## Could not create a tun/tap interface from /dev/net/tun: Resource busy ## MTU 1518 diff --git a/notes/service/observability/logging/qryn.md b/notes/service/observability/logging/qryn.md index c271ee9fa09..3e5e3470b5b 100644 --- a/notes/service/observability/logging/qryn.md +++ b/notes/service/observability/logging/qryn.md @@ -10,20 +10,15 @@ title: qryn ```bash docker run --rm -it \ - -e CLICKHOUSE_SERVER=clickhouse \ - -e CLICKHOUSE_AUTH=qryn:qryn \ - -e CLICKHOUSE_PROTO=http \ - -e CLICKHOUSE_PORT=8123 \ - -e CLICKHOUSE_DB=qryn \ - -p 3100:3100 \ - ghcr.io/metrico/qryn:latest + -e CLICKHOUSE_SERVER=clickhouse \ + -e CLICKHOUSE_AUTH=qryn:qryn \ + -e CLICKHOUSE_PROTO=http \ + -e CLICKHOUSE_PORT=8123 \ + -e CLICKHOUSE_DB=qryn \ + -p 3100:3100 \ + ghcr.io/metrico/qryn:latest ``` - - - - - - LogQL - Tempo API - Prometheus API diff --git a/notes/service/observability/netdata.md b/notes/service/observability/netdata.md index 2a8e629ac2d..7059ca205f9 100644 --- a/notes/service/observability/netdata.md +++ b/notes/service/observability/netdata.md @@ -82,6 +82,13 @@ enabled = false - https://learn.netdata.cloud/docs/agent/registry/#run-your-own-registry - 每个 Netdata 都是 registry - `/var/lib/netdata/registry/*.db` + - registry-log.db - 请求日志 + - registry.db +- registry 记录的信息 + - machine_guid + - person_guid + - urls + - accounts ```ini [registry] diff --git a/notes/service/service-awesome.md b/notes/service/service-awesome.md index b771a34417c..8d0f6dc8768 100644 --- a/notes/service/service-awesome.md +++ b/notes/service/service-awesome.md @@ -34,7 +34,6 @@ tags: - [Kopano-dev/kopano-core](https://github.com/Kopano-dev/kopano-core) - Groupware - AGPL-3.0 -- [SaaS Blocks](https://saasblocks.io/) - [Open Source Alternatives](https://www.btw.so/open-source-alternatives) - [calendso/calendso](https://github.com/calendso/calendso) - MIT, TypeScript @@ -58,8 +57,6 @@ tags: - [getfider/fider](https://github.com/getfider/fider) - AGPL-3.0, Go - collect and prioritize feedback -- [medusajs/medusa](https://github.com/medusajs/medusa) - - open-source Shopify alternative - [Kareadita/Kavita](https://github.com/Kareadita/Kavita) - Reading - [vs.](https://wiki.kavitareader.com/en/faq/compare-to-competition) @@ -443,7 +440,16 @@ tags: - [cvbox](https://cvbox.org/) - https://github.com/txstc55/ugly-avatar/blob/main/src/views/FaceGenerator.vue - 蛮有意思的丑丑的头像 -- 商业 +- digital commerce + - [woocommerce](https://github.com/woocommerce/woocommerce) + - PHP + - [medusajs/medusa](https://github.com/medusajs/medusa) + - MIT, TS + - open-source Shopify alternative + - Shopify +- SaaS 服务目录/商业 + - [SaaS Blocks](https://saasblocks.io/) + - https://github.com/it2025/saasbook - https://nino.app/ ## OCR diff --git a/notes/web/browser/chrome/chrome-version.md b/notes/web/browser/chrome/chrome-version.md index c5911f7eb19..b7e14e393bc 100644 --- a/notes/web/browser/chrome/chrome-version.md +++ b/notes/web/browser/chrome/chrome-version.md @@ -164,6 +164,7 @@ tags: - 主要用于 CJK 的括号等，让括号之类的变窄，更好看 - field-sizing - 让输入内容自动调整输入框的大小 + - textarea ## Chrome 122 diff --git a/notes/web/browser/safari/safari-version.md b/notes/web/browser/safari/safari-version.md index d1913337560..f07a82cfb05 100644 --- a/notes/web/browser/safari/safari-version.md +++ b/notes/web/browser/safari/safari-version.md @@ -13,6 +13,9 @@ tags: | Safari 14.0 | 2020-09-17 | - 版本跟随 [macOS](../../os/darwin/macos-version.md) +- https://developer.apple.com/safari/resources/ +- https://developer.apple.com/safari/ +- https://developer.apple.com/safari/technology-preview/ - [Safari version history](https://en.wikipedia.org/wiki/Safari_version_history) ## 安装 Safari 14 diff --git a/notes/web/dom-faq.md b/notes/web/dom-faq.md index 0a0798b482b..ef61b949250 100644 --- a/notes/web/dom-faq.md +++ b/notes/web/dom-faq.md @@ -137,3 +137,10 @@ navigation.addEventListener('navigate', (e) => { - Chromium 94+ - https://stackoverflow.com/a/10126042/1870054 - 通过事件检测 + +## tabIndex + +- tabIndex=0 + - Tabbable and focusable +- tabIndex=-1 + - Not tabbable, but focusable diff --git a/notes/web/react/mutative.md b/notes/web/react/mutative.md new file mode 100644 index 00000000000..050865c3295 --- /dev/null +++ b/notes/web/react/mutative.md @@ -0,0 +1,16 @@ +--- +title: mutative +--- + +# mutative + +- [unadlib/mutative](https://github.com/unadlib/mutative) + - MIT, TS + - 类似于 [immer](./immer.md) + - 默认不 freeze + - 使用重放的机制 - 性能更好 + - shallow copy + - 暴露更多内部可配置功能 - 更高的定制化能力 + - 没有全局配置 + - 支持 async + - 使用 json patch diff --git a/notes/web/react/react-faq.md b/notes/web/react/react-faq.md index 034bb648d52..5b45655c3c6 100644 --- a/notes/web/react/react-faq.md +++ b/notes/web/react/react-faq.md @@ -391,3 +391,5 @@ React.JSX.IntrinsicElements["button"] - 部分场景存在 introspect ref 并做合并修改 - 参考 - https://www.youtube.com/watch?v=m4QbeS9BTNU + +## Error: Maximum update depth exceeded. This can happen when a component repeatedly calls setState inside componentWillUpdate or componentDidUpdate. React limits the number of nested updates to prevent infinite loops. diff --git a/notes/web/script/js/js-awesome.md b/notes/web/script/js/js-awesome.md index 387e0eed282..a13a7d668e4 100644 --- a/notes/web/script/js/js-awesome.md +++ b/notes/web/script/js/js-awesome.md @@ -222,6 +222,9 @@ tags: - SVG renderer, powered by Rust based resvg and napi-rs - [svgdotjs/svg.js](https://github.com/svgdotjs/svg.js) - manipulating and animating SVG + - [chearon/dropflow](https://github.com/chearon/dropflow) + - MIT, TS + - CSS layout engine for canvas - [konvajs/konva](https://github.com/konvajs/konva) - MIT, JS+TS - react-konva @@ -482,7 +485,7 @@ tags: - [decimal.js](https://github.com/MikeMcl/decimal.js) - 31kB/12kB - scientific - - [bignumber.js](./lib/bignumberjs.md) + - [bignumber.js](../lib/bignumberjs.md) - 18kB/8kB - financial - 支持 exp,ln,log diff --git a/notes/web/script/lib/bignumberjs.md b/notes/web/script/lib/bignumberjs.md index 0eb9cc0f7c3..d713f775c67 100644 --- a/notes/web/script/lib/bignumberjs.md +++ b/notes/web/script/lib/bignumberjs.md @@ -5,7 +5,21 @@ title: bignumber.js # bignumber.js - [MikeMcl/bignumber.js](https://github.com/MikeMcl/bignumber.js) + - 财务相关推荐使用 + - 18kB/8kB + - 存储 higher base - 计算会相对 big.js 更快 + - 支持 `0x` - [MikeMcl/big.js](https://github.com/MikeMcl/big.js) + - 6.8kB/2.9kB + - minimalist arbitrary-precision library + - simplest and smallest + - 不支持 NaN, Infinity + - 不支持 其他 base +- [MikeMcl/decimal.js](https://github.com/MikeMcl/decimal.js) + - 支持 binary, octal, decimal, hexadecimal + - ⚠️ 开发不活跃，不推荐使用 + - 31kB/12kB +- 参考 - [big.js vs. bignumber.js vs. decimal.js](https://github.com/MikeMcl/big.js/wiki) | var | stand for | 0.123 | -12345.67 | @@ -21,7 +35,6 @@ title: bignumber.js | EXPONENTIAL_AT | `[-7, 20]` | | RANGE | `[-1e+9, 1e+9]` | - ## Number | Number | - | diff --git a/notes/web/spec/html/html-faq.md b/notes/web/spec/html/html-faq.md index b3c5572de76..5c7d9b733da 100644 --- a/notes/web/spec/html/html-faq.md +++ b/notes/web/spec/html/html-faq.md @@ -26,16 +26,30 @@ tags: - https://developer.mozilla.org/en-US/docs/Web/HTML/Viewport_meta_tag -## inert - -- 性能优化 -- polyfill wicg-inert -- Temporarily offscreen/hidden content -- On-screen but non-interactive content - pointer-events: none，user-select: none -- jsx `inert={i !== tab ? '' : null}` +## offscreen + +- dom inert attribute + - accessibility 优化 + - 性能优化 + - polyfill wicg-inert + - Temporarily offscreen/hidden content + - On-screen but non-interactive content - pointer-events: none，user-select: none + - jsx `inert={i !== tab ? '' : null}` - 参考 - https://developer.chrome.com/articles/inert/ - [WICG/inert](https://github.com/WICG/inert) + - React Offscreen + - CSS [content-visibility](https://developer.mozilla.org/en-US/docs/Web/CSS/content-visibility) + - 强调是否渲染、是否可见 + - 可用于 lazy + - hidden 时，engine 可直接跳过渲染 + - offscreen 部分降低优先级 + - 和 contain 相关 + - https://web.dev/articles/content-visibility + - CSS display: none + - 不占用布局 + - CSS visibility: hidden + - 依然保留布局 ```tsx const TabContainer = () => { diff --git a/notes/web/style/css/css-faq.md b/notes/web/style/css/css-faq.md index c099d66c3d2..b9210060374 100644 --- a/notes/web/style/css/css-faq.md +++ b/notes/web/style/css/css-faq.md @@ -129,6 +129,7 @@ CSS.supports('aspect-ratio', '1/1'); - 新的 block formatting context - 参考 - https://www.w3.org/TR/css-contain-2/ + - https://web.dev/articles/content-visibility - [caniuse](https://caniuse.com/css-containment) - Chrome 52+ - iOS/Saferi 不支持 diff --git a/site/.npmrc b/site/.npmrc index 954a09aeac5..cad47795f86 100644 --- a/site/.npmrc +++ b/site/.npmrc @@ -1,3 +1,23 @@ strict-peer-dependencies=true auto-install-peers=true legacy-peer-deps=false +dedupe-direct-deps=true + +# for WSL cross dev only +# node-linker=hoisted + +# Mirror +# ========== +# 有时候镜像不匹配 +# registry=https://registry.npmmirror.com/ +# 速度还行 +registry=https://registry.npmjs.org + +disturl=https://npmmirror.com/mirrors/node/ +better-sqlite3_binary_host=https://npmmirror.com/mirrors/better-sqlite3/ +node_sqlite3_binary_host_mirror=https://npmmirror.com/mirrors/sqlite3/ +python_mirror=https://npmmirror.com/mirrors/python/ +sharp_binary_host=https://npmmirror.com/mirrors/sharp/ +sharp_libvips_binary_host=https://npmmirror.com/mirrors/sharp-libvips/ +canvas_binary_host=https://npmmirror.com/mirrors/node-canvas-prebuilt/ +puppeteer_download_base_url="https://cdn.npmmirror.com/binaries/chrome-for-testing" diff --git a/site/docusaurus.config.js b/site/docusaurus.config.js index d4a6f345005..0c2e2e09e9d 100755 --- a/site/docusaurus.config.js +++ b/site/docusaurus.config.js @@ -96,7 +96,10 @@ const config = { editUrl: 'https://github.com/wenerme/wener/edit/master/story/', remarkPlugins: [math], - rehypePlugins: [[katex, { strict: (code) => (code === 'unicodeTextInMathMode' ? 'ignore' : 'error') }]], + rehypePlugins: [ + [rehypeExtendedTable, {}], + [(katex, { strict: (code) => (code === 'unicodeTextInMathMode' ? 'ignore' : 'error') })], + ], }, theme: { customCss: require.resolve('./src/css/custom.css'), @@ -297,9 +300,11 @@ const config = { format: 'detect', }, themes: ['@docusaurus/theme-live-codeblock', '@docusaurus/theme-mermaid'], - stylesheets: [{ - href: 'https://cdn.jsdelivr.net/npm/katex@0.13.24/dist/katex.min.css' - }], + stylesheets: [ + { + href: 'https://cdn.jsdelivr.net/npm/katex@0.13.24/dist/katex.min.css', + }, + ], scripts: [ // { @@ -310,4 +315,4 @@ const config = { }, ], }; -export default config +export default config; diff --git a/site/package.json b/site/package.json index 7243687bfc2..f80f03483ec 100644 --- a/site/package.json +++ b/site/package.json @@ -1,6 +1,6 @@ { "name": "wener-website", - "version": "3.1.1", + "version": "3.2.1", "private": true, "engines": { "node": ">=18" @@ -19,16 +19,16 @@ "write-translations": "docusaurus write-translations" }, "dependencies": { - "@docusaurus/core": "3.1.1", - "@docusaurus/plugin-client-redirects": "3.1.1", - "@docusaurus/plugin-content-docs": "3.1.1", - "@docusaurus/plugin-google-analytics": "3.1.1", - "@docusaurus/plugin-google-gtag": "3.1.1", - "@docusaurus/plugin-ideal-image": "3.1.1", - "@docusaurus/plugin-sitemap": "3.1.1", - "@docusaurus/preset-classic": "3.1.1", - "@docusaurus/theme-live-codeblock": "3.1.1", - "@docusaurus/theme-mermaid": "3.1.1", + "@docusaurus/core": "3.2.1", + "@docusaurus/plugin-client-redirects": "3.2.1", + "@docusaurus/plugin-content-docs": "3.2.1", + "@docusaurus/plugin-google-analytics": "3.2.1", + "@docusaurus/plugin-google-gtag": "3.2.1", + "@docusaurus/plugin-ideal-image": "3.2.1", + "@docusaurus/plugin-sitemap": "3.2.1", + "@docusaurus/preset-classic": "3.2.1", + "@docusaurus/theme-live-codeblock": "3.2.1", + "@docusaurus/theme-mermaid": "3.2.1", "@mdx-js/react": "^3.0.1", "classnames": "^2.5.1", "hast-util-is-element": "^3.0.0", @@ -56,9 +56,9 @@ "valtio": "^1.13.1" }, "devDependencies": { - "@docusaurus/module-type-aliases": "3.1.1", - "@docusaurus/tsconfig": "3.1.1", - "@docusaurus/types": "3.1.1", + "@docusaurus/module-type-aliases": "3.2.1", + "@docusaurus/tsconfig": "3.2.1", + "@docusaurus/types": "3.2.1", "@tsconfig/docusaurus": "^2.0.2", "@types/fs-extra": "^11.0.4", "@types/node": "^20.11.17", @@ -67,6 +67,7 @@ "esbuild-loader": "^4.0.3", "fs-extra": "^11.2.0", "globby": "^14.0.1", + "rehype-extended-table": "^0.1.2", "tsx": "latest", "typescript": "^5.3.3", "yaml": "^2.3.4", @@ -85,9 +86,11 @@ ] }, "pnpm": { - "_patchedDependencies": {}, - "patchedDependencies": { + "_patchedDependencies": { "@docusaurus/plugin-content-docs@3.1.1": "patches/@docusaurus__plugin-content-docs@3.1.1.patch" + }, + "patchedDependencies": { + "@docusaurus/plugin-content-docs@3.2.1": "patches/@docusaurus__plugin-content-docs@3.2.1.patch" } } } diff --git a/site/patches/@docusaurus__plugin-content-docs@3.2.1.patch b/site/patches/@docusaurus__plugin-content-docs@3.2.1.patch new file mode 100644 index 00000000000..af0be0a290c --- /dev/null +++ b/site/patches/@docusaurus__plugin-content-docs@3.2.1.patch @@ -0,0 +1,26 @@ +diff --git a/lib/docs.js b/lib/docs.js +index b127a4402cb61dad62c29243921b4bac2c92e29e..7d7f0b5e2365040154e55362aa352b13e100efc4 100644 +--- a/lib/docs.js ++++ b/lib/docs.js +@@ -79,7 +79,7 @@ async function doProcessDocMetadata({ docFile, versionMetadata, context, options + frontMatterSlug: frontMatter.slug, + stripDirNumberPrefixes: parseNumberPrefixes, + numberPrefixParser: options.numberPrefixParser, +- }); ++ }).replace(/\/([^\/]+)\/([^\/]+)\/\1-\2-/, '/$1/$2/').replace(/\/([^/]+)\/\1-/,'/$1/').replace(/\/(kubernetes)\/k8s-/,'/$1/'); + // Note: the title is used by default for page title, sidebar label, + // pagination buttons... frontMatter.title should be used in priority over + // contentTitle (because it can contain markdown/JSX syntax) +diff --git a/lib/index.js b/lib/index.js +index 13101ac2bd8112fd6699cb604a3cbe04b73bc936..57cdfb6562fe5a8a4c6f1b42e7c49ddd5700c012 100644 +--- a/lib/index.js ++++ b/lib/index.js +@@ -82,7 +82,7 @@ async function pluginContentDocs(context, options) { + env, + }); + } +- return Promise.all(docFiles.map(processVersionDoc)); ++ return Promise.all(docFiles.filter(v=>v.content.startsWith('--')).map(processVersionDoc)); + } + async function doLoadVersion(versionMetadata) { + const docsBase = await loadVersionDocsBase(versionMetadata); diff --git a/site/pnpm-lock.yaml b/site/pnpm-lock.yaml index 06bd285f76a..71b57d69ef8 100644 --- a/site/pnpm-lock.yaml +++ b/site/pnpm-lock.yaml @@ -5,41 +5,41 @@ settings: excludeLinksFromLockfile: false patchedDependencies: - '@docusaurus/plugin-content-docs@3.1.1': - hash: duml5267qllizku53sirqg43ba - path: patches/@docusaurus__plugin-content-docs@3.1.1.patch + '@docusaurus/plugin-content-docs@3.2.1': + hash: ezpvfmbx6l3lzyalxgmq2aqhyy + path: patches/@docusaurus__plugin-content-docs@3.2.1.patch dependencies: '@docusaurus/core': - specifier: 3.1.1 - version: 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@docusaurus/plugin-client-redirects': - specifier: 3.1.1 - version: 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@docusaurus/plugin-content-docs': - specifier: 3.1.1 - version: 3.1.1(patch_hash=duml5267qllizku53sirqg43ba)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(patch_hash=ezpvfmbx6l3lzyalxgmq2aqhyy)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@docusaurus/plugin-google-analytics': - specifier: 3.1.1 - version: 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@docusaurus/plugin-google-gtag': - specifier: 3.1.1 - version: 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@docusaurus/plugin-ideal-image': - specifier: 3.1.1 - version: 3.1.1(esbuild@0.20.0)(prop-types@15.8.1)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(esbuild@0.20.0)(prop-types@15.8.1)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@docusaurus/plugin-sitemap': - specifier: 3.1.1 - version: 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@docusaurus/preset-classic': - specifier: 3.1.1 - version: 3.1.1(@algolia/client-search@4.22.1)(@types/react@18.2.55)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(search-insights@2.13.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(@algolia/client-search@4.22.1)(@types/react@18.2.55)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(search-insights@2.13.0)(typescript@5.3.3) '@docusaurus/theme-live-codeblock': - specifier: 3.1.1 - version: 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@docusaurus/theme-mermaid': - specifier: 3.1.1 - version: 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + specifier: 3.2.1 + version: 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) '@mdx-js/react': specifier: ^3.0.1 version: 3.0.1(@types/react@18.2.55)(react@18.2.0) @@ -118,14 +118,14 @@ dependencies: devDependencies: '@docusaurus/module-type-aliases': - specifier: 3.1.1 - version: 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) + specifier: 3.2.1 + version: 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) '@docusaurus/tsconfig': - specifier: 3.1.1 - version: 3.1.1 + specifier: 3.2.1 + version: 3.2.1 '@docusaurus/types': - specifier: 3.1.1 - version: 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) + specifier: 3.2.1 + version: 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) '@tsconfig/docusaurus': specifier: ^2.0.2 version: 2.0.2 @@ -150,6 +150,9 @@ devDependencies: globby: specifier: ^14.0.1 version: 14.0.1 + rehype-extended-table: + specifier: ^0.1.2 + version: 0.1.2 tsx: specifier: latest version: 4.7.1 @@ -1666,8 +1669,8 @@ packages: - '@algolia/client-search' dev: false - /@docusaurus/core@3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): - resolution: {integrity: sha512-2nQfKFcf+MLEM7JXsXwQxPOmQAR6ytKMZVSx7tVi9HEm9WtfwBH1fp6bn8Gj4zLUhjWKCLoysQ9/Wm+EZCQ4yQ==} + /@docusaurus/core@3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): + resolution: {integrity: sha512-ZeMAqNvy0eBv2dThEeMuNzzuu+4thqMQakhxsgT5s02A8LqRcdkg+rbcnuNqUIpekQ4GRx3+M5nj0ODJhBXo9w==} engines: {node: '>=18.0'} hasBin: true peerDependencies: @@ -1684,14 +1687,13 @@ packages: '@babel/runtime': 7.23.9 '@babel/runtime-corejs3': 7.23.9 '@babel/traverse': 7.23.9 - '@docusaurus/cssnano-preset': 3.1.1 - '@docusaurus/logger': 3.1.1 - '@docusaurus/mdx-loader': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) + '@docusaurus/cssnano-preset': 3.2.1 + '@docusaurus/logger': 3.2.1 + '@docusaurus/mdx-loader': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) '@docusaurus/react-loadable': 5.5.2(react@18.2.0) - '@docusaurus/utils': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) - '@docusaurus/utils-common': 3.1.1(@docusaurus/types@3.1.1) - '@docusaurus/utils-validation': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) - '@slorber/static-site-generator-webpack-plugin': 4.0.7 + '@docusaurus/utils': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) + '@docusaurus/utils-common': 3.2.1(@docusaurus/types@3.2.1) + '@docusaurus/utils-validation': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) '@svgr/webpack': 6.5.1 autoprefixer: 10.4.17(postcss@8.4.35) babel-loader: 9.1.3(@babel/core@7.23.9)(webpack@5.90.1) @@ -1712,6 +1714,7 @@ packages: detect-port: 1.5.1 escape-html: 1.0.3 eta: 2.2.0 + eval: 0.1.8 file-loader: 6.2.0(webpack@5.90.1) fs-extra: 11.2.0 html-minifier-terser: 7.2.0 @@ -1720,6 +1723,7 @@ packages: leven: 3.1.0 lodash: 4.17.21 mini-css-extract-plugin: 2.8.0(webpack@5.90.1) + p-map: 4.0.0 postcss: 8.4.35 postcss-loader: 7.3.4(postcss@8.4.35)(typescript@5.3.3)(webpack@5.90.1) prompts: 2.4.2 @@ -1765,8 +1769,8 @@ packages: - webpack-cli dev: false - /@docusaurus/cssnano-preset@3.1.1: - resolution: {integrity: sha512-LnoIDjJWbirdbVZDMq+4hwmrTl2yHDnBf9MLG9qyExeAE3ac35s4yUhJI8yyTCdixzNfKit4cbXblzzqMu4+8g==} + /@docusaurus/cssnano-preset@3.2.1: + resolution: {integrity: sha512-wTL9KuSSbMJjKrfu385HZEzAoamUsbKqwscAQByZw4k6Ja/RWpqgVvt/CbAC+aYEH6inLzOt+MjuRwMOrD3VBA==} engines: {node: '>=18.0'} dependencies: cssnano-preset-advanced: 5.3.10(postcss@8.4.35) @@ -1775,19 +1779,19 @@ packages: tslib: 2.6.2 dev: false - /@docusaurus/logger@3.1.1: - resolution: {integrity: sha512-BjkNDpQzewcTnST8trx4idSoAla6zZ3w22NqM/UMcFtvYJgmoE4layuTzlfql3VFPNuivvj7BOExa/+21y4X2Q==} + /@docusaurus/logger@3.2.1: + resolution: {integrity: sha512-0voOKJCn9RaM3np6soqEfo7SsVvf2C+CDTWhW+H/1AyBhybASpExtDEz+7ECck9TwPzFQ5tt+I3zVugUJbJWDg==} engines: {node: '>=18.0'} dependencies: chalk: 4.1.2 tslib: 2.6.2 dev: false - /@docusaurus/lqip-loader@3.1.1(webpack@5.90.1): - resolution: {integrity: sha512-s06lySAX5ghCiQe0+/GaMWcVvgkBQ6U8p182fW+JbdjxABS8ecx2in2AQJbvrwKNgiMjOhsXiaE6BmbQAmT6nw==} + /@docusaurus/lqip-loader@3.2.1(webpack@5.90.1): + resolution: {integrity: sha512-uE4OFsQTs7bwlRAPGaYis+ChI0as/XueC76A8dPbXajUC5f+uYQ1TlxM+NnAfN7dxgtl5OYsciUI/oYIXtob/Q==} engines: {node: '>=18.0'} dependencies: - '@docusaurus/logger': 3.1.1 + '@docusaurus/logger': 3.2.1 file-loader: 6.2.0(webpack@5.90.1) lodash: 4.17.21 sharp: 0.32.6 @@ -1796,18 +1800,16 @@ packages: - webpack dev: false - /@docusaurus/mdx-loader@3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0): - resolution: {integrity: sha512-xN2IccH9+sv7TmxwsDJNS97BHdmlqWwho+kIVY4tcCXkp+k4QuzvWBeunIMzeayY4Fu13A6sAjHGv5qm72KyGA==} + /@docusaurus/mdx-loader@3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0): + resolution: {integrity: sha512-Fs8tXhXKZjNkdGaOy1xSLXSwfjCMT73J3Zfrju2U16uGedRFRjgK0ojpK5tiC7TnunsL3tOFgp1BSMBRflX9gw==} engines: {node: '>=18.0'} peerDependencies: react: ^18.0.0 react-dom: ^18.0.0 dependencies: - '@babel/parser': 7.23.9 - '@babel/traverse': 7.23.9 - '@docusaurus/logger': 3.1.1 - '@docusaurus/utils': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) - '@docusaurus/utils-validation': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) + '@docusaurus/logger': 3.2.1 + '@docusaurus/utils': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) + '@docusaurus/utils-validation': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) '@mdx-js/mdx': 3.0.1 '@slorber/remark-comment': 1.0.0 escape-html: 1.0.3 @@ -1840,14 +1842,14 @@ packages: - webpack-cli dev: false - /@docusaurus/module-type-aliases@3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0): - resolution: {integrity: sha512-xBJyx0TMfAfVZ9ZeIOb1awdXgR4YJMocIEzTps91rq+hJDFJgJaylDtmoRhUxkwuYmNK1GJpW95b7DLztSBJ3A==} + /@docusaurus/module-type-aliases@3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0): + resolution: {integrity: sha512-FyViV5TqhL1vsM7eh29nJ5NtbRE6Ra6LP1PDcPvhwPSlA7eiWGRKAn3jWwMUcmjkos5SYY+sr0/feCdbM3eQHQ==} peerDependencies: react: '*' react-dom: '*' dependencies: '@docusaurus/react-loadable': 5.5.2(react@18.2.0) - '@docusaurus/types': 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) + '@docusaurus/types': 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) '@types/history': 4.7.11 '@types/react': 18.2.55 '@types/react-router-config': 5.0.11 @@ -1863,18 +1865,18 @@ packages: - uglify-js - webpack-cli - /@docusaurus/plugin-client-redirects@3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): - resolution: {integrity: sha512-J/1Z75XkO+BmUXHW17FrCIYZQ3b0IKaJECH6yCxW5RQ8NMMJ+SZCtPtx5oYoAd0VHersNiUu+ZAxfOqbsn1jKQ==} + /@docusaurus/plugin-client-redirects@3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): + resolution: {integrity: sha512-GgzuqwbqNQSP5s/ouUrOQFuHI8m4Rn8a5CHuWkwpqj+5lbQMsABcvsoiWjrH9M00CzN48q+slSbJy7rtHjn7zg==} engines: {node: '>=18.0'} peerDependencies: react: ^18.0.0 react-dom: ^18.0.0 dependencies: - '@docusaurus/core': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) - '@docusaurus/logger': 3.1.1 - '@docusaurus/utils': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) - '@docusaurus/utils-common': 3.1.1(@docusaurus/types@3.1.1) - '@docusaurus/utils-validation': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) + '@docusaurus/core': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + '@docusaurus/logger': 3.2.1 + '@docusaurus/utils': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) + '@docusaurus/utils-common': 3.2.1(@docusaurus/types@3.2.1) + '@docusaurus/utils-validation': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) eta: 2.2.0 fs-extra: 11.2.0 lodash: 4.17.21 @@ -1901,20 +1903,20 @@ packages: - webpack-cli dev: false - /@docusaurus/plugin-content-blog@3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): - resolution: {integrity: sha512-ew/3VtVoG3emoAKmoZl7oKe1zdFOsI0NbcHS26kIxt2Z8vcXKCUgK9jJJrz0TbOipyETPhqwq4nbitrY3baibg==} + /@docusaurus/plugin-content-blog@3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): + resolution: {integrity: sha512-lOx0JfhlGZoZu6pEJfeEpSISZR5dQbJGGvb42IP13G5YThNHhG9R9uoWuo4IOimPqBC7sHThdLA3VLevk61Fsw==} engines: {node: '>=18.0'} peerDependencies: react: ^18.0.0 react-dom: ^18.0.0 dependencies: - '@docusaurus/core': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) - '@docusaurus/logger': 3.1.1 - '@docusaurus/mdx-loader': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) - '@docusaurus/types': 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) - '@docusaurus/utils': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) - '@docusaurus/utils-common': 3.1.1(@docusaurus/types@3.1.1) - '@docusaurus/utils-validation': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) + '@docusaurus/core': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + '@docusaurus/logger': 3.2.1 + '@docusaurus/mdx-loader': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) + '@docusaurus/types': 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) + '@docusaurus/utils': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) + '@docusaurus/utils-common': 3.2.1(@docusaurus/types@3.2.1) + '@docusaurus/utils-validation': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) cheerio: 1.0.0-rc.12 feed: 4.2.2 fs-extra: 11.2.0 @@ -1946,20 +1948,21 @@ packages: - 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webpack-cli dev: false - /@docusaurus/theme-live-codeblock@3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): - resolution: {integrity: sha512-inaaWOoDkuXZ6MKLzBe22fxq4hYVYVRTfWTO+2qScSeThfOsMO8bPhObWka1cRwtUinrfuky1uD80t8pPVzp/Q==} + /@docusaurus/theme-live-codeblock@3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): + resolution: {integrity: sha512-K1J6bC5rDbF+jfZrjm7byxLUk1R/flgnozU5LflE5FL3+Y/rW72TXshWAghSKWOP6crhLJP1BsoJ9mRf/9KB3Q==} engines: {node: '>=18.0'} peerDependencies: react: ^18.0.0 react-dom: ^18.0.0 dependencies: - '@docusaurus/core': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) - '@docusaurus/theme-common': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) - '@docusaurus/theme-translations': 3.1.1 - '@docusaurus/utils-validation': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) + '@docusaurus/core': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + '@docusaurus/theme-common': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + '@docusaurus/theme-translations': 3.2.1 + '@docusaurus/utils-validation': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) '@philpl/buble': 0.19.7 clsx: 2.1.0 fs-extra: 11.2.0 @@ -2443,18 +2446,18 @@ packages: - webpack-cli dev: false - /@docusaurus/theme-mermaid@3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): - resolution: {integrity: sha512-O6u9/7QX/ZapV4HJJSzNs0Jir1KA/LRLORWYeDvbGswqZNusj6q4iLELrKIClysJ3PB3zWUzyKtI/wjIKiV1vA==} + /@docusaurus/theme-mermaid@3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3): + resolution: {integrity: sha512-l1FzUPgDUor/25XeJDeO22dttmzB0QnmAbF2qKjDz3ENa9vlD5rd5r0NrItZIe8y7qoa+OOxkl5lLBKBxBVbLg==} engines: {node: '>=18.0'} peerDependencies: react: ^18.0.0 react-dom: ^18.0.0 dependencies: - '@docusaurus/core': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) - '@docusaurus/module-type-aliases': 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) - '@docusaurus/theme-common': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) - '@docusaurus/types': 3.1.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) - '@docusaurus/utils-validation': 3.1.1(@docusaurus/types@3.1.1)(esbuild@0.20.0) + '@docusaurus/core': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + '@docusaurus/module-type-aliases': 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) + '@docusaurus/theme-common': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0)(typescript@5.3.3) + '@docusaurus/types': 3.2.1(esbuild@0.20.0)(react-dom@18.2.0)(react@18.2.0) + '@docusaurus/utils-validation': 3.2.1(@docusaurus/types@3.2.1)(esbuild@0.20.0) mermaid: 10.8.0 react: 18.2.0 react-dom: 18.2.0(react@18.2.0) @@ -2478,21 +2481,21 @@ packages: - 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