中英文地名和人名建议选择专门化的地名译典或人名译典;有些缩写词在缩写词典中更容易查到;

    译典分类词汇:会计学
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    序号 中文 英文 操作
    1 安装设备 erection unit;set equipment;assemble equipment;fit equipment;install equipment;mount equipment;erecting equipment

    2 按参与份额比例分担支出 bear costs and expenses proportionally to the contract value of the individual share

    3 按当日牌价兑换 at the rate of exchange prevailing on the date of remittance;change dollars into Renminbi(at the Bank of China)at the rate prevailing on the date of conversion

    4 按股分红 sharing out profits according to shares;sharing profits according to contributions;dividends distributed in proportion to shares

    5 按重置价值计算折旧法 depreciation on replacement value;depreciation-replacement method;replacement depreciation

    6 百元产值工资含量 amount of wages per hundred yuan of output;amount of wages for every hundred yuan’s worth of finished work;system of wages as a percentage of output

    7 办公费 office allowance;administrative expenses;clerical costs;office expenses

    8 包工包料 system of fixing the amount of materials in accordance with the amount of work contracted;contract for labor and material

    9 包括子公司的损益计算书 consolidated income statement;consolidated income sheet;consolidated profit and loss statement;consolidated profit and loss account

    10 包销 be the sole agent for a production unit or a firm;underwrite;exclusive distributor;have exclusive selling rights

    11 保管费用 custody fee;safe-keeping fees;storage fees;safe custody charges;storage charge;custody charges

    12 报废 loss of(old housing);reject;abandoned(mine);abandonment;report something as worthless;discard something as useless

    13 报税 make a statement of dutiable goods;declare dutiable goods;declare goods for duty

    14 本人对本人的交易 transaction as principal to principal;business as principal to principal;principal-to-principal transaction

    15 比价 relative price;price proportion;comparison of price;price parity;rate of exchange

    16 拨款 grant;allocate sums;allocation of funds;allotment;drawdown;allocation;finance

    17 采购员 buyer;purchaser;people travelling on an errand to purchase materials;purchasing agents

    18 产量折旧法 output depreciation method;depreciation-production method;productive output method;unit of output method;depreciation-output method;production depreciation method

    19 撤销 discharge;revocation;quash;rescind;recall;abolishment;revoke;countermand;cancellation;abate;repeal

    20 成交额 volume of business;price of transaction;volume of transaction;trading volume;volume of trade;transaction value;sale price;turnover

    21 成套 (supply)whole plants(as well as technical aid);complete sets(of equipment;form a complete set

    22 筹备费 preliminary expenses;organization costs;organization expenses;preliminary expenditure;preparation expense;start-up costs

    23 船期表 sailing’s list;ship lists;sailing and arriving schedule;shipping schedule;sailing schedule

    24 地财 valuables buried by landlords or rich peasants;landlords’ hidden property;hidden wealth

    25 递增 progressive increase;increase by degrees;rise by an average of;increase at an average rate of

    26 高指标 high target in production;overambitious targets;unrealistic production targets

    27 过户 transfer ownership;change the name of the owner in a register;assigned;transfer of property

    28 行业 line of business;business line;industry;trade;branches of trade;class of business;profession

    29 减价 price breaks;give a discount;price cutting;price concession;price markdown;allowance;cut down price;abatement;grant a discount;shade the price;cut price;reduce price;cheapen;allow a discount;markdown

    30 降价 bring down prices;abate a price;squeeze down price;lower price;digress prices;reduced price;scale down prices

    31 借据 debit note;debt on bond;receipt for borrowed money;due bill;loan note;I owe you;IOU

    32 进货 purchase of merchandise;replenish stock;merchandise purchases;lay in a stock of merchandise

    33 利改税 changing from profit delivery to tax payment;taxation instead of the delivery of profits to the state;replacement of profit delivery by taxes;substituting tax for surrendered profit

    34 逆差 unfavorable trade balance;trade deficit;negative balance;passive balance;deficit;adverse balance;adverse balance of trade;import surplus

    35 牌价 state price;selling price;market quotation;rate;listed price;list price;scale;prevailing price;quoted price

    36 赔偿金 indemnification;compensatory payment;recompense;damage;compensation money

    37 市价 prevailing rate;prevailing price;current ruling price;price current(PC);market price;current price;current cost;ruling price

    38 提成 deduction of a percentage from the investment in a deal;deduct a percentage from a sum of money

    39 贴息 pay interest in the form of a deduction when selling a bill of exchange;discount interest

    40 滞纳金 overdue fine;surcharge for overdue tax payment;delinquency charge;fine for paying late;fine for delaying payment

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