财务英文词典.doc

财务英语词典（完整版）parts02财务英语词典PQ部分Packing cost 包装成本Packing credit 打包放款Packing charges装箱（包装）费Packing expenses包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid in capital 缴入资本Paid in surplus 缴入盈馀Paid up capital 已缴资本；实收股本Paid up cheque (cancelled check) 付讫支票Paid up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating preferred stock 参加优先权Participation loan 共同放款Particulars 摘要Partly finished goods 半成品Partly variable cost 部分变动成本Partners 合夥人Partners drawing (account) 合夥人提款Partners loan 合夥人借款Partners notes payable 应付合夥人票据Partners salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account过期帐款Past due notes 过期票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Performance 完成量（指工作而言）Periodical abatements 定期报表；定期决算表Periodical audit 定期审计Periodical reports 定期报告Period of operating cycle 经营周期Permanent assets 永久资产Permanent capital 永久资本Permanent investment 长期投资Permanent property 永久性财产Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户（指业主往来帐户而言）Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 个人责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形（决算）表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐程序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债权抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 地位表（资产负债表）Positive capital 正资本Positive good - will 下商誉（与negative good will 相对）Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 事后审计Post closing entries 结帐后记录（分录）Post closing trial balance 结帐后试算表Post date 邮寄日；注迟日期Post dated checks 注迟日期支票（post dated乃注迟其日期，而非迟注其日期）Posting 过帐Posting medium 过帐根据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间成本Power plant expense支力间费用Practical capacity 实际（生产）能量Practice set 整套实习题Pre audit 事前审计Pre audit of requisition 申请书的事前审计Predetermined cost system 估计成本制度（同estimated cost system）Predetermined costs 预计成本Predetermined job cost system 预计分批成本制度Preference shares (stock) 优先股Preferential creditor 优先债权人Preferential tariff 特惠税率Preferred creditors 优先债权人（同preferential creditors）Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 筹备费Preliminary expenses 开办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 准备成本Prepayments 预付项目Present value (worth) 现值Price 价格Price aggregate 价格积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈纳税可提Price mark 价目记号Price negotiated 议价Price variance 价格差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要成本Prime cost method 主要成本法（指负荷的分配方法）Prime cost of sales 销货主要成本Prime quality 最上品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不公开审计Private company 不公开公司Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐Private trust fund 私人信托帐Procedure of verification 检证程序Proceeds 收入Process cost sheet 分步成本单Process cost system 分步成本制度Processed material 已加工原料Process method of cost finding 分步计算成本法Process period 工作步序期间Process production 分步生产Procurator endorsement 代签Producers rent 生产者租金Producing department cost 生产部成本Product classification system 产品分类制度Product cost 产品成本Production basis (of revenue realization) 生产基础（指营业收入的实惠）Production capacity 生产能力Production center 生产中心Production control 生产统制Production cost 生产成本Production department 生产部；厂务设计部Production department expenses 生产部费用；厂务设计部费用Production goods 生产财Production order 生产通知单；制造通知单；在制品成本单Production order cost sheet 生产成本通知单；生产成本单Production record 生产记录Production quota 生产预计额Productive assets 生产资产Productive capacity cost 生产能量成本Productive capital 生产资本Productive department 生产部Productive labor 生产人工Productive labor cost method 生产人工成本法Productive labor hours method 生产人工时数法（指负荷的分配）Productive wages 生产工资Productivity ratio 生产能力比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 公费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部（指损益表的一部）Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益（同operating profit）Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配准备Profits prior to consolidation 合并前利益Profits prior to incorporation 注册前利益Profits realized 实现利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 工作进行表Progress sheet 进度表（指制造或生产面言）Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters stock 发起人股份（同founders stock）Prompt delivery; immediate delivery 立即交货Proof 对证（引字有“校对”之意，故译名中必须有一对事）Proof of cost 过帐检查Proof of postingProperty (personal wealth) 财产Property assts 不动产Property balance sheet 财产平准表Property dividend 财产股利Property ledger 财产分类帐Proportional reserve method 比例准备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 按照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 空头支票Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 合计师Public agent 代办人Public auction 公案拍卖Public audit 公开审计Public check 公库支票Public corporation 股份公开公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 出名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货成本Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 买价调整（帐户）Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货退出薄Purchase returns 购货退出Purchase returns and allowance 购货退出及折让Purchase returns and allowance journal 购货退出及折让日记帐Purchases 购买（货）Purchases discount 购货折扣（同discount on purchases）Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure interest rate 纯利率Qualification of the auditor 查帐员资格Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 品质Quantity 数量Quantity discount 大量折扣Quantity variance 数量差异Quarterly reports 季报Quasi reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS部分Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率分析Ratio of capital to current liabilities 资本对流动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对流动负债比率Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率Ratio of current assets to current liabilities 流动资产对流动负债比率Ratio of current assets to total assts 流动资产对流动资产总额比率Ratio of current liabilities to total liabilities 流动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对（资本）净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对（资本）净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收成本Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记录（分录）Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现（变产）帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实际负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 收入帐Receipts 收入Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表（同receipts and disbursements statement）Regular client 常年委托人Regular price 正常价格Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助（基金）准备Remainder man 剩馀遗产承受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁成本Renewal cost换新成本Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金收入Rentals 租金Repair order 修理通知单Repair production order 修理工作通知单Repairs 修理；修理费Repairs and maintenance 修理及维持Repairs equalization reserve 修理费平衡准备Repayment of shares 股款付还Replacement costs 重置成本Replacement fund 重置基金Replacement price method 得置价格法（指领用材料的计价）Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再生产成本Reproduction value 再生产价值Request notes 申请书Requisition 请求单Requisition for payment 请求付款书Resale 转卖Rescission of dividends 退回股利Reserve 准备金；各项准备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保留盈馀Reserve for abatement for taxes 减税准备Reserve for accidents （职工）意外损伤准备Reserve for allowance 折让准备Reserve for amortization 摊销准备Reserve for appreciation 涨价准备Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备Reserve for bonded debts 债券债务准备Reserve for bond redemption 偿债准备Reserve for contingencies 意外事项准备金Reserve for dead loan 估帐准备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减准备Reserve for depreciation折旧准备Reserve for discounts 折扣准备Reserve for dividend 股利准备金Reserve for doubtful account 疑帐准备Reserve for encumbrances 保留数准备Reserve for equalization of dividends 平均股利准备Reserve for expansion 发展公积金Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金Reserve for extraordinary 意外事故准备Reserve for inadequacy 不敷用准备Reserve for insurance 保险准备Reserve for loss on doubtful accounts 疑帐损失准备Reserve for market fluctuation 市价变动准备Reserve for obsolescence 陈废准备Reserve for overhead 间接费用（负荷）准备Reserve for payment 支付准备Reserve for pensions 恤养准备Reserve for plant extension 广场扩充准备Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备Reserve for sales discounts 销货折扣准备Reserve for sinking fund 偿债准备Reserve for taxes 税捐准备Reserve for temporary loans 暂借款准备Reserve for unllectible accounts 坏账准备Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund(s) 准备金Reserve liabilities 准备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财产Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀（同surplus）Retail dealer; retail trader; retailer 小贩；零售商Retail inventory 零售存货Retail method of inventory 零售价盘存法Retail price 零售价目Retail store; Retail establishment 零售店Retail trade; Retail business 零售生意；小买卖Retained earnings 收益保留数（同surplus）Retire a bill, to 见票即付（银）Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废（指固定资产而言）Retirement fund 资产换置基金；退还基金Retirement policy 退废政策（指折旧）Return bill 退回银材料Retuned bill 退票Returned material report 退货报告书Returned materials 退回材料Returned purchase 退货（同purchase returns）Returned purchase invoice 退货单据Returns 退回；退出；报酬；税单Return sales退货（同sales returns）Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价程序Revaluation surplus 重计价盈馀Revenue 收入；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出（业入支出）Revenue collecting office 收款处Revenue expenditure 营业支出（业入支出）Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业收入款项Reversing entries 转回记录；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权利Right of way 地役权Rights 权利；认股权Rights of beneficiaries 受益者权利Rotary fund 循环基金（同revolving fund）Rough copy; draft 草稿Rough estimate 概算Royalties 使用税；租金；版税Ruling 划线；裁定Running account form 流水帐式（决算表）Running cost 继续成本；边疆成本（同continuing cost）Running expenses 日常费用Running form of profit and loss statement 流水式损益表（意同报告式损益表）Running inventory 永续盘存（同perpetual inventory）Salary 薪金Sale (sales 销货（货）Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销（同sales approval）Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmens salaries and commission 推销员薪金及佣金Salesmens traveling and entertainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货登记薄Sales returns 退货Sales returns and allowances journal 退化及销货折让日记帐Sales returns book 退化记录薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule of creditors balances in purchase ledger 购货客房馀额表Schedule of creditors balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 临时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 次要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券（公司债）Secret partner 隐名合夥人Secret r