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Uncategorized > Accounting > Flashcards

Accounting Flashcards

Essential accounting terms in Chinese.

1
Q

Translate to Chinese.

to increase capital

A

增加资本
zēng jiā zī běn

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2
Q

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deductible

A

可扣除的
kě kòu chú de

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3
Q

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receivable

A

应收
yīng shōu

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4
Q

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creditor

A

债权人
zhài quán rén

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5
Q

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current assets

A

流动资产
liú dòng zī chǎn

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6
Q

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assets and liabilities

A

资产和负债
zī chǎn hé fù zhài

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7
Q

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notice of payment

A

通知付款
tōng zhī fù kuǎn

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8
Q

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balance sheet

A

资产负债表
zī chǎn fù zhài biǎo

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9
Q

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collection arrangement

A

收集安排
shōu jí ān pái

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10
Q

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performance budget

A

绩效预算
jì xiào yù suàn

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11
Q

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debtor

A

债务人
zhài wù rén

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12
Q

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margin

A

边际
biān jì

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13
Q

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gross margin

A

毛利率
máo lì lǜ

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14
Q

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profit margin

A

利润率
lì rùn lǜ

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15
Q

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average mark-on

A

平均标记上
píng jūn biāo jì shàng

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16
Q

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average mark-up

A

平均涨价
píng jūn zhǎng jià

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17
Q

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net margin

A

净利润
jìng lì rùn

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18
Q

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payment

A

付款
fù kuǎn

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19
Q

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payment on account

A

付款帐户
fù kuǎn zhàng hù

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20
Q

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payment at sight, cash

A

见票付款，现金
jiàn piào fù kuǎn ，xiàn jīn

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21
Q

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cash payment

A

现金支付
xiàn jīn zhī fù

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22
Q

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advance payment

A

预付款
yù fù kuǎn

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23
Q

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payment in kind

A

实物支付
shí wù zhī fù

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24
Q

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partial payment

A

部分付款
bù fèn fù kuǎn

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25
Q

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payment later to delivery

A

付款后交货
fù kuǎn hòu jiāo huò

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26
Q

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average collection time

A

平均采集时间
píng jūn cǎi jí shí jiān

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27
Q

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average payment period

A

平均付款期限
píng jūn fù kuǎn qī xiàn

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28
Q

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budget

A

预算
yù suàn

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29
Q

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break-even point

A

盈亏平衡点
yíng kuī píng héng diǎn

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30
Q

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budget cut

A

预算削减
yù suàn xuē jiǎn

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31
Q

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credit balance

A

贷方余额
dài fāng yú é

32
Q

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debit balance

A

借方余额
jiè fāng yú é

33
Q

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value added

A

增值
zēng zhí

34
Q

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insured value

A

保险价值
bǎo xiǎn jià zhí

35
Q

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commercial value

A

商业价值
shāng yè jià zhí

36
Q

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book value

A

账面价值
zhàng miàn jià zhí

37
Q

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declared value

A

申报价值
shēn bào jià zhí

38
Q

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uncollectable

A

无法收回的
wú fǎ shōu huí de

39
Q

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to default

A

拖欠
tuō qiàn

40
Q

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depreciation

A

折旧

zhé jiù

41
Q

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annual payment

A

每年支付
měi nián zhī fù

42
Q

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appreciation

A

感谢
gǎn xiè

43
Q

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minus figure, negative number

A

负数
fù shù

44
Q

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plus figure, positive number

A

正数
zhèng shù

45
Q

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actuals

A

实际值
shí jì zhí

46
Q

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uncollectibles

A

无法收回的款项
wú fǎ shōu huí de kuǎn xiàng

47
Q

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invoice

A

发票
fā piào

48
Q

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commercial invoice

A

商业发票
shāng yè fā piào

49
Q

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consular invoice

A

领事发票
lǐng shì fā piào

50
Q

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pro forma invoice

A

备考发票
bèi kǎo fā piào

51
Q

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billing, invoicing

A

帐单，发票
zhàng dān ，fā piào

52
Q

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insolvency

A

破产
pò chǎn

53
Q

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insolvency in law

A

法律上破产的
fǎ lǜ shàng pò chǎn de

54
Q

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insolvency in fact

A

事实上破产
shì shí shàng pò chǎn

55
Q

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liquidation of assets

A

清算资产
qīng suàn zī chǎn

56
Q

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settlement of account

A

结算帐户
jié suàn zhàng hù

57
Q

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liquid assets

A

流动资产
liú dòng zī chǎn

58
Q

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invoicing currency

A

发票结算货币
fā piào jié suàn huò bì

59
Q

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currency of payment

A

货币支付
huò bì zhī fù

60
Q

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payroll

A

薪金
xīn jīn

61
Q

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partial loss

A

部分损失
bù fèn sǔn shī

62
Q

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total loss

A

全损
quán sǔn

63
Q

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solvency

A

偿付能力
cháng fù néng lì

64
Q

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cash balance

A

现金余额
xiàn jīn yú é

65
Q

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inventory pricing

A

存货定价
cún huò dìng jià

66
Q

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current liabilities

A

流动负债
liú dòng fù zhài

67
Q

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liabilities

A

负债
fù zhài

68
Q

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royalties

A

特许权使用费
tè xǔ quán shǐ yòng fèi

69
Q

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collection charges

A

托收手续费
tuō shōu shǒu xù fèi

70
Q

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sales expenses

A

销售费用
xiāo shòu fèi yòng

71
Q

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travel expenses

A

旅费
lǚ fèi

72
Q

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financial expenses

A

财务费用
cái wù fèi yòng

73
Q

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overhead expenses

A

管理费
guǎn lǐ fèi

74
Q

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incidental expenses

A

杂费
zá fèi

75
Q

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gross income

A

总收入
zǒng shōu rù

76
Q

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budget estimates

A

预算估计
yù suàn gū jì

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