加拿大进出口外贸[转贴]会计英语词典2



加拿大外贸

Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount) 馀额;差额Balance account 结算帐户Balance book 分类帐馀额薄;分类帐差额簿Balance brought forward 馀额(差额)承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表(同 account form of profit and loss statement)Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制(同perpetual inventory system)Balance of stores records 存料馀额记录Balance of trade贸易差额;进出口货相差数Balance sheet accounts资产负债表;货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期;结帐日Balance sheet for all purposes 通用资产负负表 (同all – purpose balance sheet) Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑;银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks, orders (cashiers’ orders) 本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同;议价Bargain money 定银To bargain 立卖货约;讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者;竞卖人Bid sheet 投票人名单Bill票据;帐单;汇票Bill at sight; demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据薄(同notes book)Bills discounted 票据贴现(同notes discounted) Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据(同notes payable)Bills rediscounted 应收票据(同notes receivable)Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order 须签字盖章照付之票据Binding ledger 装订式分类帐Bi – statement ratios 两表比率Blank check 空白支票Blank endorsement 空白背书;不记名背书Blotter 日流草帐Board of directors’ 董事会Boiler room expenses 锅炉间费用Bond certificate 债券Bond coupons 债券息票Bond discounts 债券折价Bond discounts and expenses 债券折价及费用Bond discounts unamortized 未摊销债券折价Bond dividends 公司债股利Bonded depts. 债券债务Bond funds 债券基金;公债基金Bondholders 持券人Bond indentures 债券信托契约Bond interest 债券利息Bond investment 债券投资Bond notes 债券式票据Bond premium 债券溢价Bond register 债券登记簿Bonds 债券;公司债;公债Bonds authorized 额定公债Bonds issued 已发债券Bonds outstanding 现负公司公司债Bonds payable 应付公司债Bond subscriptions 认缴债券;债券认购书Bond tables 债券表Bonus 奖金;红利Bonus account 红利帐目Bonus bond 红利公司债Bonus stock 红股Book cost 帐面成本Book debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper薄雇员;记帐员Bookkeeping 薄记;薄记学Bookkeeping by card system 卡片式薄记制Bookkeeping by single entry 单式薄记Bookkeeping of bank 银行薄记Bookkeeping system 薄记制度Bookkeeping transactions 薄记交易;薄记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐薄;结帐记录Book of first record 原始帐薄Book of original documents for payments 支出凭证薄Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀;公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book; purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据;卖货单Bounty 奖励金Branch 支店;分店Branch accounts 支店(分店)帐户Branch cash account 支店(分店)现金帐户Branch consignments (shipments) 寄交支店(分店)货物Branch control account 支店(分店)统制帐户Branch ledger 支店(分店)分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标;圆记Break – even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费 Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget – making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷;制造费用Burden appointment负荷分配;制造费用分配Burden – credit account已分配负荷(制造费用)帐户Burden distribution 负荷分配Burden – in – process 在制负荷(同manufacturing expenses – in – process)Burden rates 负荷分配Business 营业商业;业务Carry on business, to 营业Establish a business, to 创业Give up a business, to 停业;歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up (one-s) business to 闭业;关店Business accountancy 商事会计 Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据;商业票据Business reports 营业报告Business tax, sale tax 营业税;销售税Business transaction 会计事项 (同transaction)Business year; financial year 会计年度;财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By – laws 公司章程By – product recoveries 副产品抵偿数(指副产品对正产品成本的抵偿数)By – products 副产品By  - products sales 副产品销售

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好!

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是不是未完待续呀?[em66]

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晕~~~~~那么老还有人顶!

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QUOTE:原文由 [B]ming626xu[/B] 发表:是不是未完待续呀?[em66]
你往后面找一下吧~是从1到10的~

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挺好的!!

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真的挺好的,谢谢楼主呀
加拿大电商昨天我把提单复件发给了客户,今天收到了他回信,如下: Dear Nicholas, please send all shipping documents. We will check B/L copy and we will reply ASAP. Thank you Best Regards ......................................... 加拿大电商刚从事这行半年,对电子行业不了解,自己整理了些,算是学习,供大家分享,也请大家补充。我毕竟是个文科生,对这方面知识严重欠缺。 DVD:英文全名是Digital Video Disk, 即数字视频光
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