Accounting Flashcards
Essential accounting terms in Chinese.
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to increase capital
增加资本
zēng jiā zī běn
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deductible
可扣除的
kě kòu chú de
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receivable
应收
yīng shōu
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creditor
债权人
zhài quán rén
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current assets
流动资产
liú dòng zī chǎn
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assets and liabilities
资产和负债
zī chǎn hé fù zhài
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notice of payment
通知付款
tōng zhī fù kuǎn
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balance sheet
资产负债表
zī chǎn fù zhài biǎo
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collection arrangement
收集安排
shōu jí ān pái
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performance budget
绩效预算
jì xiào yù suàn
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debtor
债务人
zhài wù rén
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margin
边际
biān jì
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gross margin
毛利率
máo lì lǜ
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profit margin
利润率
lì rùn lǜ
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average mark-on
平均标记上
píng jūn biāo jì shàng
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average mark-up
平均涨价
píng jūn zhǎng jià
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net margin
净利润
jìng lì rùn
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payment
付款
fù kuǎn
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payment on account
付款帐户
fù kuǎn zhàng hù
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payment at sight, cash
见票付款，现金
jiàn piào fù kuǎn ，xiàn jīn
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cash payment
现金支付
xiàn jīn zhī fù
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advance payment
预付款
yù fù kuǎn
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payment in kind
实物支付
shí wù zhī fù
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partial payment
部分付款
bù fèn fù kuǎn
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payment later to delivery
付款后交货
fù kuǎn hòu jiāo huò
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average collection time
平均采集时间
píng jūn cǎi jí shí jiān
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average payment period
平均付款期限
píng jūn fù kuǎn qī xiàn
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budget
预算
yù suàn
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break-even point
盈亏平衡点
yíng kuī píng héng diǎn
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budget cut
预算削减
yù suàn xuē jiǎn
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credit balance
贷方余额
dài fāng yú é
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debit balance
借方余额
jiè fāng yú é
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value added
增值
zēng zhí
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insured value
保险价值
bǎo xiǎn jià zhí
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commercial value
商业价值
shāng yè jià zhí
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book value
账面价值
zhàng miàn jià zhí
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declared value
申报价值
shēn bào jià zhí
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uncollectable
无法收回的
wú fǎ shōu huí de
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to default
拖欠
tuō qiàn
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depreciation
折旧
zhé jiù
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annual payment
每年支付
měi nián zhī fù
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appreciation
感谢
gǎn xiè
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minus figure, negative number
负数
fù shù
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plus figure, positive number
正数
zhèng shù
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actuals
实际值
shí jì zhí
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uncollectibles
无法收回的款项
wú fǎ shōu huí de kuǎn xiàng
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invoice
发票
fā piào
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commercial invoice
商业发票
shāng yè fā piào
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consular invoice
领事发票
lǐng shì fā piào
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pro forma invoice
备考发票
bèi kǎo fā piào
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billing, invoicing
帐单，发票
zhàng dān ，fā piào
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insolvency
破产
pò chǎn
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insolvency in law
法律上破产的
fǎ lǜ shàng pò chǎn de
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insolvency in fact
事实上破产
shì shí shàng pò chǎn
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liquidation of assets
清算资产
qīng suàn zī chǎn
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settlement of account
结算帐户
jié suàn zhàng hù
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liquid assets
流动资产
liú dòng zī chǎn
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invoicing currency
发票结算货币
fā piào jié suàn huò bì
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currency of payment
货币支付
huò bì zhī fù
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payroll
薪金
xīn jīn
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partial loss
部分损失
bù fèn sǔn shī
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total loss
全损
quán sǔn
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solvency
偿付能力
cháng fù néng lì
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cash balance
现金余额
xiàn jīn yú é
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inventory pricing
存货定价
cún huò dìng jià
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current liabilities
流动负债
liú dòng fù zhài
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liabilities
负债
fù zhài
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royalties
特许权使用费
tè xǔ quán shǐ yòng fèi
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collection charges
托收手续费
tuō shōu shǒu xù fèi
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sales expenses
销售费用
xiāo shòu fèi yòng
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travel expenses
旅费
lǚ fèi
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financial expenses
财务费用
cái wù fèi yòng
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overhead expenses
管理费
guǎn lǐ fèi
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incidental expenses
杂费
zá fèi
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gross income
总收入
zǒng shōu rù
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budget estimates
预算估计
yù suàn gū jì
