会计名词中英文对照

会计名词中英文对照（精选10篇）

1.会计名词中英文对照 篇一

物流常用名词中英文对照

alternate tiers row pattern交错码放AGV无人搬运车anchoring膨胀螺丝

AS/RS(Automatic Storage Retrieval System)自动存取机/系统 自动存取仓储系统 自动仓库系统

assembly packaging集合包装average inventory平均存货battery电瓶beam橫撑，横梁belt conveyor皮带式输送机（带）block pattern row pattern整齐码放bonded warehouse国际物流中心保税仓库brick pattern砌砖式码放

buffer stock 缓冲储备cantilever shalving悬臂架cargo freight货物carrying搬运

chain conveyor链条式输送机（带）charger充电机

cold chain system冷冻链系统common carrier 公共承运人consolidation装运整合container terminal集装箱中转站contract carrier 契约承运人contract logistics契约物流

counterbalance truck

平衡式电动(柴油、电动、瓦斯)堆高机cycle inventory

周期存货delivery配送depalletizer托盘拆垛机devanning拆箱

diagonal bracing斜撑dock leveller月台调整板dock shelter

月台门封(充气式,非充气式)double-deep pallet racking双层深式重型物料钢架drive-in pallet racking直入式重型物料钢架dry cargo干货dunnage填充

electronic data interchange电子资料交换EDI

export processing zone加工出口区fill rate

供应比率

floor utilization percentage地面面积利用率flow(dynamic)racking重型流力架

flow(dynamic)rack shelving 轻型(料盒、纸箱)流力架forklift truck 叉车

four-way reach truck四向式电动堆高机frame 支柱组frame feet脚底板frame joint柱连杆freight container货物集装箱general cargo一般货物hand pallet truck油压拖板车horizontal bracing橫撑industrial door 工业门industrial vehicle工业车辆

intermodal transportation

复合一贯运输lashing捆扎加固levelling plate垫片LGV

激光引导无人搬运车 load efficient装载效率

loading and unloading 装卸

logistical utilities物流效用logistics物流

materials handling物料搬运mezzanines floor 积层架mini-load AS/RS料盒式自动仓库系統 mobile dock leveller月台桥板mobile shelving移动柜net unit load size 净单元货载尺寸operation area 理货区

order picking truck电动拣料车order picking指令拣选

order shipped complete订货完成率packaged cargo包装货物

packaging包装pallet

托盘，(木质)栈板pallet container栈板笼架pallet pool system通用托盘系统pallet racking传统式重型物料钢架

palletization托盘化palletizer托盘堆垛机palletizing pattern托盘装载方式pick up货物聚集picking拣货，拣选作业

pictorial marking for handling货运标识pinwheel pattern针轮式码放plan view size平面尺寸plastic bin物料盒plastic pallet塑胶栈板platform

物流容器，站台，月台physical distribution model物流标准

powered pallet truck电动拖板车powered stacker自走式电动堆高机push-back pallet racking后推式重型物料钢架rack 货架rack notice标示牌reach truck前伸式电动堆高机returnable container通用容器roll container

笼车

roller conveyor滚筒式输送机（带）safety pin插销safety stock安全储备scrubber洗地机shed

临时周转仓库shelving轻量型物料钢架shuttle car梭车slat conveyor条板式输送机（带）slotted-angle shelving角钢架sorting分类special cargo特殊货物spot stock现场储备stacker crane自动存取机高架吊车stacking堆垛

stockout frequency缺货频率storage存储support bar跨梁

surface utilization percentage表面利用率sweeper扫地机table trolley物流台车third part logistics第三方物流

third party logistics service provider第三方物流服务商transit inventory中转存货transportation运输

transportation package size by modular coordination 运输包装系列尺寸tray conveyor盘式输送机（带）truck terminal卡车货运站turntable

转盘(变更输送方向)unit load

单元货载unit load system单元货载系统upright支柱

upright protctors护脚

value added network—VAN加值网络vanning装箱

vertical conveyor垂直输送机

very narrow aisle truck窄巷道电动堆高机warehouse仓库

WCS(Warehouse Control System)仓储控制系统

WMS(Warehouse Management System)仓储管理系统

2.经济学专业名词 中英文对照 篇二

barriers to entry/exit 进入、退出壁垒 capital adequacy ratio Bretton woods capital flight 资本外逃 compound interest 复利 Schumpeter currency board system 货币局制度

portfolio theory：diversification can produce the same total returns with less risk division of labor 劳动力分工 efficient market externality federal reserve system 美联储 gearing or leverage 杠杆 hawala 地下钱庄 hysteresis 滞后

infrastructure 基础设施建设

adverse selection and moral hazard intervention 干预、介入 life cycle hypothesis liquidity 流动性

mercantilism 重商主义

mergers and acquisitions 企业并购M&A maney has three main qualities: medium of exchange, unit of account, store of value multiplier 乘数

nationalisation 国有化 privatisation 私有化 pligopoly 寡头垄断

open-market operations 公开市场操作 overshooting 超调

Pigou effect：大的价格下跌会刺激消费 Plaza accord 广场协议

PPP pirchasing power parity 购买力平价 proce discrimination 价格歧视 progressive taxation 累进税 property rights 产权 prospect theory real option theory 实物期权理论（可以选择期权执行的时间，以在资金充足的时候执行期权）reciprocity 互惠

reflation 通过扩大货币供给或减税等刺激经济增长 regulatory arbitrage 监管套利（即利用制度漏洞）replacing cost 重置成本

reserve currency 准备金 reserve ratio 准备金率 李嘉图认为，预算赤字和减税的效果是相同的，现期的赤字和减税将导致未来的高税收预期，从而家庭在现期会增加储蓄以应付未来的高税收，消费不发生变化。risk-free rate 无风险利率 risk-premium 风险溢价

Efficient allocation of scarce resources 稀缺资源的有效配置 primary market 一级市场 secondary market 二级市场 securitisation 证券化 sticky price 价格粘性

technical progress 税收进步 transaction cost 交易成本 usury 高利贷 volatility 波动

yield curve 收益率曲线（期限与收益率）yield rate or rate of return 收益率 zero-sum game pension 养老金 speculate 投机 compensate 补偿

3.变压器名词中英文对照表 篇三

1,线架:BOBBIN2,磁芯:CORE3, 胶带:TAPE4,挡墙胶带:MARGIN TAPE5,保险丝:FUSE6,套管:TUBE7,标签:LABEL8,环氧树脂:EPOXY9,铁夹:CLIP10,底座:BASE11,盖子:CASE12铜箔:COPPER FOIL13,凡立水:VARNISH14铜线:COPPER wire15,黑片:ANNEALED16,引线:LEAD WIRE

17,抽屉式胶芯:SHROUD DOUBLE SECTION18,白片:NON-ANNEALED19,矽质套管:SILICON TUBE 19,铁桥:CHANNEL FRAME20,工字型胶芯:SINGLE SECTION21,王字型胶芯:DOUBLE SECTION22:三层绝缘线:TEX-E WIRE23,丝包线:USTC WIRE24,绞线:LITZ WIRE

二,常用名词及术语:

1,变压器:TRANSFORMER2,扼流圈:CHOKE COIL3滤波线圈:LINE FILTER 4,逆变器:INVERTER 5,适配器:ADAPTER6,电木:PHENOLIC7,初始磁导率:INITIAL PERMEABILITY

8,功率损耗:POWER LOSS9,密度:DENSITY10,矫顽力:REMANENCE11,电感:INDUCTACE

12,电阻:RESISTANCE14,电压:VOLTAGE15,电流:CURRENT16漏电感:LEAKAGE INDUCTACE 16绝缘:INSULATION17,空载:UNLOAD18,负载:LOAD19,CODE:符号,标记

20,圈数:TURN21,气隙: GAP22,剪除:CUT OFF23,品质因素:QUALITY FACTOR 24,浸泡:DIP25,初级:PRIMARY26,次级:SECONDARY27,频率:FREQUENCY 28,输出功率:OUTPUT POWER29,磁通密度:FLUX DENSITY30,型号:TYPE31,尺寸:SIZE

32,绕组:WINDING33,疏绕:SPACE34,密绕:CLOSE35,双线并绕:BIFILAR 36,额定:RATED37,材料表:MATERIAL LIST38,绕线层次图:CONSTRUCTION

39,线路图:SCHEMATIC40,外观(机械)图及尺寸:CONFIGURATION&DIMENSIONS;

41,高压测试:HI-POT TEST42,电气特性:ELECTRONICAL CHARACTER43,客户:CUSTOMER

44,供应商:SUPPLIER45,分布:WIRED46,中央:MIDDLE(CENTER)47版本:REVISION 48,制图者:DRAWN49,确认:APPROVAL50,检查:CHECK51,发布日期:ISSUE DATE

52,固定:FIXED53,焊锡:SOLDERING 54,公差:TOLERANCE55,起始:START

4.统计学专业名词中英对照 篇四

sample 样本

census 普查

sampling 抽样

quantitative 量的

qualitative/categorical 质的discrete 离散的continuous 连续的

population parameters 母体参数

sample statistics 样本统计量

descriptive statistics 叙述统计学

inferential/inductive statistics 推论/归纳统计学

levels of measurement 衡量尺度

nominal scale 名目尺度

ordinal scale 顺序尺度

interval scale 区间尺度

ratio scale 比例尺度

frequency distribution 次数分配

relative frequency 相对次数

range 全距

class midpoint 组中点

class limits 组限

class boundaries 组界

class width 组距

cumulative frequency(以下)累加次数

decumulative frequency 以上累加次数

histogram 直方图

pie chart 饼图

ogive 肩形图

frequency polygon 多边形图

cumulative frequency polygon 累加次数多边形图

box plot 盒须图

stem and leaf plot 枝叶图

measures of central tendency 中央趋势量数

mean平均数

median 中位数

mode 众数

location measures 位置量数

percentile 百分位数

quartile 四分位数

decile 十分位数 dispersion measures 分散量数

range 全距

interquartile-range IQR 四分位距

mean absolute deviation平均绝对离差

variance 变异数

standard deviation 标准差

coefficient of variation 变异系数

left-skewed 左偏

negative-skewed 负偏

right-skewed 右偏

positive-skewed 正偏

contingency table 列联表

sampling distribution(of a statistic)(某个统计量的)抽样分布

point estimate 点估计值

point estimator 点估计式

unbiased estimator 不偏点估计式

efficient estimator 有效点估计式

consistent estimator 一致点估计式

confidence level 信赖水准

confidence interval 信赖区间

null hypothesis 虚无假设

alternative hypothesis 对立假设

left-tailed test 左尾检定

right-tailed test 右尾检定

two-tailed test 双尾检定

test statistic 检定统计量

critical value 临界值

A

abscissa 横坐标

absence rate 缺勤率

absolute number 绝对数

absolute value 绝对值

accident error 偶然误差

accumulated frequency 累积频数

alternative hypothesis 备择假设

analysis of data 分析资料

analysis of variance(ANOVA)方差分析

arith-log paper 算术对数纸

arithmetic mean 算术均数

assumed mean 假定均数 arithmetic weighted mean 加权算术均数

asymmetry coefficient 偏度系数

average平均数

average deviation平均差

B

bar chart 直条图、条图

bias 偏性

binomial distribution 二项分布

biometrics 生物统计学

bivariate normal population 双变量正态总体

C

cartogram 统计图

case fatality rate(or case mortality)病死率

census 普查

chi-sguare(X2)test 卡方检验

central tendency 集中趋势

class interval 组距

classification 分组、分类

cluster sampling 整群抽样

coefficient of correlation 相关系数

coefficient of regression 回归系数

coefficient of variability(or coefficieut of variation)变异系数

collection of data 收集资料

column 列（栏）

combinative table 组合表

combined standard deviation 合并标准差

combined variance(or poolled variance)合并方差

complete survey 全面调查

completely correlation 完全相关

completely random design 完全随机设计

confidence interval 可信区间，置信区间

confidence level 可信水平，置信水平

confidence limit 可信限，置信限

constituent ratio 构成比，结构相对数

continuity 连续性

control 对照

control group 对照组

coordinate 坐标 correction for continuity 连续性校正

correction for grouping 归组校正

correction number 校正数

correction value 校正值

correlation 相关，联系

correlation analysis 相关分析

correlation coefficient 相关系数

critical value 临界值

cumulative frequency 累积频率

D

data 资料

degree of confidence 可信度，置信度

degree of dispersion 离散程度

degree of freedom 自由度

degree of variation 变异度

dependent variable 应变量

design of experiment 实验设计

deviation from the mean 离均差

diagnose accordance rate 诊断符合率

difference with significance 差别不显著

difference with significance 差别显著

discrete variable 离散变量

dispersion tendency 离中趋势

distribution 分布、分配

E

effective rate 有效率

eigenvalue 特征值

enumeration data 计数资料

equation of linear regression 线性回归方程

error 误差

error of replication 重复误差

error of type II Ⅱ型错误，第二类误差

error of type I Ⅰ型错误，第一类误差

estimate value 估计值

event 事件

experiment design 实验设计

experiment error 实验误差

experimental group 实验组

extreme value 极值

F

fatality rate 病死率

field survey 现场调查

fourfold table 四格表

freguency 频数

freguency distribution 频数分布

G

Gaussian curve 高斯曲线

geometric mean 几何均数

grouped data 分组资料

H

histogram 直方图

homogeneity of variance 方差齐性

homogeneity test of variances 方差齐性检验

hypothesis test 假设检验

hypothetical universe 假设总体

I

incidence rate 发病率

incomplete survey 非全面调检

indepindent variable 自变量

indivedual difference 个体差异

infection rate 感染率

inferior limit 下限

initial data 原始数据

inspection of data 检查资料

intercept 截距

interpolation method 内插法

interval estimation 区间估计

inverse correlation 负相关

K

kurtosis coefficient 峰度系数

L

latin sguare design 拉丁方设计

least significant difference 最小显著差数 least square method 最小平方法，最小乘法

leptokurtic distribution 尖峭态分布

leptokurtosis 峰态，峭度

linear chart 线图

linear correlation 直线相关

linear regression 直线回归

linear regression eguation 直线回归方程

link relative 环比

logarithmic normal distribution 对数正态分布

logarithmic scale 对数尺度

lognormal distribution 对数正态分布

lower limit 下限

M

matched pair design 配对设计

mathematical statistics 数理统计（学）

maximum value 极大值

mean 均值

mean of population 总体均数

mean square 均方

mean variance 均方，方差

measurement data 讲量资料

median 中位数

medical statistics 医学统计学

mesokurtosis 正态峰

method of least squares 最小平方法，最小乘法

method of grouping 分组法

method of percentiles 百分位数法

mid-value of class 组中值

minimum value 极小值

mode 众数

moment 动差，矩

morbidity 患病率

mortality 死亡率

N

natality 出生率

natural logarithm 自然对数

negative correlation 负相关

negative skewness 负偏志

no correlation 无相关 non-linear correlation 非线性相关

non-parametric statistics 非参数统计

normal curve 正态曲线

normal deviate 正态离差

normal distribution 正态分布

normal population 正态总体

normal probability curve 正态概率曲线

normal range 正常范围

normal value 正常值

normal kurtosis 正态峰

normality test 正态性检验

nosometry 患病率

null hypothesis 无效假设，检验假设

O

observed unit 观察单位

observed value 观察值

one-sided test 单测检验

one-tailed test 单尾检验

order statistic 顺序统计量

ordinal number 秩号

ordinate 纵坐标

P

pairing data 配对资料

parameter 参数

percent 百分率

percentage 百分数，百分率

percentage bar chart 百分条图

percentile 百分位数

pie diagram 园图

placebo 安慰剂

planning of survey 调查计划

point estimation 点估计

population 总体，人口

population mean 总体均数

population rate 总体率

population variance 总体方差

positive correlation 正相关

positive skewness 正偏态 power of a test 把握度，检验效能

prevalence rate 患病率

probability 概率，机率

probability error 偶然误差

proportion 比，比率

prospective study 前瞻研究

prospective survey 前瞻调查

public health statistics 卫生统计学

Q

quality eontrol 质量控制

quartile 四分位数

R

random 随机

random digits 随机数字

random error 随机误差

random numbers table 随机数目表

random sample 随机样本

random sampling 随机抽样

random variable 随机变量

randomization 随机化

randomized blocks 随机区组,随机单位组

randomized blocks analysis of variance 随机单位组方差分析

randomized blocks design 随机单位组设计

randomness 随机性

range 极差、全距

range of normal values 正常值范围

rank 秩,秩次,等级

rank correlation 等级相关

rank correlation coefficent 等级相关系数

rank-sum test 秩和检验

rank test 秩(和)检验

ranked data 等级资料

rate 率

ratio 比

recovery rate 治愈率

registration 登记

regression 回归

regression analysis 回归分析 regression coefficient 回归系数

regression eguation 回归方程

relative number 相对数

relative ratio 比较相对数

relative ratio with fixed base 定基比

remainder error 剩余误差

replication 重复

retrospective survey 回顾调查

Ridit analysis 参照单位分析

Ridit value 参照单位值

S

sample 样本

sample average 样本均数

sample size 样本含量

sampling 抽样

sampling error 抽样误差

sampling statistics 样本统计量

sampling survay 抽样调查

scaller diagram 散点图

schedule of survey 调查表

semi-logarithmic chart 半对数线图

semi-measursement data 半计量资料

semi-guartile range 四分位数间距

sensitivity 灵敏度

sex ratio 性比例

sign test 符号检验

significance 显著性,意义

significance level 显著性水平

significance test 显著性检验

significant difference 差别显著

simple random sampling 单纯随机抽样

simple table 简单表

size of sample 样本含量

skewness 偏态

slope 斜率

sorting data 整理资料

sorting table 整理表

sources of variation 变异来源

square deviation 方差

standard deviation(SD)标准差 standard error(SE)标准误

standard error of estimate 标准估计误差

standard error of the mean 均数的标准误

standardization 标准化

standardized rate 标化率

standardized normal distribution 标准正态分布

statistic 统计量

statistics 统计学

statistical induction 统计图

statistical inference 统计归纳

statistical map 统计推断

statistical method 统计地图

statistical survey 统计方法

statistical table 统计调查

statistical test 统计表

statistical treatment 统计检验

stratified sampling 统计处理

stochastic variable 分层抽样

sum of cross products of 随机变量

deviation from mean 离均差积和

sum of ranks 秩和

sum of sguares of deviation from mean 离均差平方和

superior limit 上限

survival rate 生存率

symmetry 对称(性)

systematic error 系统误差

systematic sampling 机械抽样

T

t-distribution t分布

t-test t检验

tabulation method 划记法

test of normality 正态性检验

test of one-sided 单侧检验

test of one-tailed 单尾检验

test of significance 显著性检验

test of two-sided 双侧检验

test of two-tailed 双尾检验

theoretical frequency 理论频数

theoretical number 理论数

treatment 处理 treatment factor 处理因素

treatment of date 数据处理

two-factor analysis of variance 双因素方差分析

two-sided test 双侧检验

two-tailed test 双尾检验

type I error 第一类误差

type II error 第二类误差

typical survey 典型调查

U

u test u检验

universe 总体,全域

ungrouped data 未分组资料

upper limit 上限

V

variable 变量

variance 方差,均方

variance analysis 方差分析

variance ratio 方差比

variate 变量

variation coefficient 变异系数

velocity of development 发展速度

velocity of increase 增长速度

W

weight 权数

weighted mean 加权均数

Z

5.会计相关术语中英文对照 篇五

►AICPA: American Institute of Certified Public Accountants美国注册会计师协会

►APB: Accounting Principles Board会计原则委员会

►ASB: Auditing Standards Board(AICPA)(美国注册会计师协会)审计准则委员会

►ARSC: Accounting and Review Services Committee(AICPA)(美国注册会计师协会)会计与复核服务委员会 ►ASC: Accounting Standards Codification会计准则汇编

►ASU: Accounting Standards Update会计准则更新

►CA: Chartered Accountant特许会计师

►CAQ: Center for Audit Quality审计质量中心

►CICA: Canadian Institute of Chartered Accountants加拿大特许会计师协会

►CSEC: Consulting Services Executive Committee(AICPA)(美国注册会计师协会)咨询服务执行委员会 ►EITF: Emerging Issues Task Force(FASB)(美国财务会计准则委员会)紧急事务委员会

►FAF: Financial Accounting Foundation财务会计基金会

►FASB: Financial Accounting Standards Board美国财务会计准则委员会

►FCA: Fellow of the Institute of Chartered Accountants特许会计师公众成员

►FinREC: Financial Reporting Executive Committee财务报告执行委员会

►FSP: FASB Staff Position(FASB)(美国财务会计准则委员会)工作人员立场公告

►GAAP(US): Generally Accepted Accounting Principles（美国）一般公认会计原则

►GAAS: Generally Accepted Auditing Standards一般公认审计准则

►IAASB: International Auditing and Assurance Standards Board(IFAC)国际审计与可信性保证准则理事会(国际会计师联合会)

►IAESB: International Accounting Education Standards Board(IFAC)(国际会计师联合会)国际会计教育准则理事会 ►IASB: International Accounting Standards Board国际会计准则委员会

►IAS: International Accounting Standards国际会计准则

►IESBA: International Ethics Standards Board for Accountants(IFAC)(国际会计师联合会)国际会计师职业道德准

则理事会

►IFAC: International Federation of Accountants国际会计师联合会

►IFRIC: International Financial Reporting Interpretations Committee(IASB)(国际会计准则委员会)国际财务报告解释委员会

►IOSCO: International Organization of Securities Commissions国际公共部门会计准则

►IPSAS: International Public Sector Accounting Standards国际公共部门会计准则

►IPSASB: International Public Sector Accounting Standards Board(IFAC)(国际会计师联合会)国际公共部门会计准则理事会

►PCAOB: Public Company Accounting Oversight Board公众公司会计监督委员会

►PPEC: Public Practice Executive Committee(CAQ)(审计质量中心)公共实践执行委员会

►SAB: Staff Accounting Bulletins(SEC)(美国证监会)首会办会计公告

►SEC(US): Securities and Exchange Commission美国证监会

►SEC Regulations Committee(SEC)(美国证监会)监管委员会

►SFAS: Statement of Financial Accounting Standards财务会计准则公告

►SIC: Standing Interpretations Committee(IASB)(国际会计准则委员会)常设解释委员会

►SOP: Statements of Position(AICPA)(美国注册会计师协会)立场公告

►SME: Small and Medium Sized Entities(IASB)(国际会计准则委员会)中小企业

►TPA: Technical Practice Aids(AICPA)(美国注册会计师协会)技术实务支持体系/技术实务指引

6.会计学原理英文名词解释（推荐） 篇六

1.Accounting: is an information and measurement system that

identifies records and communicates relevant reliable and comparable information about an organization’s business activities.(P2)

2.Managerial accounting: is the area of accounting that serves the

decision-marking needs of internal users.(P4)

3.Events: refer to happenings that affect an entity’s accounting

equation and can be reliably measured.(P11)

4.External user: of accounting information are not directly involved in

running the organization.(P3)

5.Internal user: of accounting information are those directly efficiency

and effectiveness of an organization.(P4)

6.Ethics: are beliefs that distinguish right from wrong.They are

accepted standards of good and bad behavior.(P5)

7.Cost principle: means that accounting information is based on actual

cost.(P7)

8.Revenue recognition principle: provides guidance on when a

company must recognize revenue.(P7)

9.Matching principle: prescribes that a company must records its

expenses incurred to generate the revenue reported.(P7)

10.Going-concerning assumption: means that accounting information

reflects a presumption that the business will continue operating instead of being closed or sold.(P7)

11.Audit: through review of an organization’s accounting records and

accounting reports and return make by the analysis.12.Net income: amount a business earns after paying all expenses and

costs associated with its sales and revenues.(P15)

13.Income statement: describes a company’s revenues and expenses

along with the resulting net income or loss over a period time due to earnings activities.(P14)

14.Statement of owner’s equity: explains changes in equity from net

income(or loss)and from any owner investments and withdrawals over a period of time.(P14)

15.Balance sheet:describes a company’s financial position(types and

amounts of assets liabilities and equity)at a point in time.(P15)

16.Statement of cash flows: identifies cash inflows(receipts)and cash

outflows(payments)over a period of time.(P15)

17.Owner’s withdrawals account: the account used to record the

transfers of assets from a business to its owner.(P31)

18.Liabilities: is what a company owes its no owners(creditors)in future

payments, products, or services.(P10)

19.Accounting equation: Assets=Liabilities + Equity.(P10)

20.Accrued expense: refer to costs that are incurred in a period but are

both unpaid and unrecorded.(P66)

21.Operating cycle:is the time span from when cash is used to acquire

goods and services until cash is received from the sale of goods and services.(P96)

22.Shareholders(investors): are the owners of a corporation.(P3)

23.Current radio: a ratio used to help evaluate a company’s ability to pay

its debts in the near future.24.Merchandise inventory: refers to products that a company owns and

intends to sell.(P113)

25.Cash discount: reduction in a receivable or payable if it is paid within

the discount period.sellers can grant a cash discount to discourage buyers to pay earlier(P137)

26.Gross profit: also called Gross margin, which equals net sales cost of

goods sold.(P137)

27.Credit period: the amount of time allowed before full payment is

due.(P137)

28.Acid-test ratio: a ratio used to assets a company’s ability to pay its

current liabilities;defined by current liabilities.29.Selling expense: include the expenses of promoting sales by

displaying and advertising merchandise, making sales, and delivering goods to customers.(P124)

30.General and administrative expense: support a company’s overall

operations and include expenses related to accounting, human resource management, and financial management.(P124)

31.Time period assumption: presumes that the life of a company can be

divided into time periods, such as months and years, and that useful reports can be prepared for those periods.(P7)

32.Account receivable: are held by a seller and decreased by customers

to sellers.(P29)

33.Prepaid account(also called prepaid expenses): are assets that

represent prepayments of future expenses(not current expenses).(P29)

34.Unearned revenue: refers to a liability that is settled in the future

when a company delivers its products or services.(P30)

35.Accrued liabilities: is the company’s debt owed.For example, salaries

payable, taxes payable, and interest payable and so on.(P31)

36.Purchase discount: purchaser’s description of a cash discount

received from a supplier of goods.(P137)

37.Sales discount: seller’s description of a cash discount granted to

buyers in return for early payment.(P137)

38.Trade discount: reduction below list or catalog price hat is negotiated

in setting the price of goods.(P137)

39.FOB shipping point(FOB factory): means the buyer accepts

ownership when the goods depart the seller’s place of

business.(P117)

40.FOB destination: means ownership of goods transfers to the buyer

when the goods arrive at the buyer’s place of business.(P117)

41.Credit terms: for a purchase include the amounts and timing of payments from a buy to a seller.(P114)

42.Current assets: are cash and other resources that are expected to be

sold, collect, or used within one year or the company’s operating cycle, whichever is longer.(P97)

43.Plant assets: refers to long-term tangible assets used to produce and

sell products and services.(P98)

44.Long-term investment: notes receivable and investments in stocks

and bonds are long-term assets when they are expected to be held for more than the longer of one year or the operating cycle.(P98)

45.Intangible assets: are long-term resources that benefit business

operations, usually lack physical form, and have uncertain benefits.(P98)

46.Current liabilities: are obligations due to be paid or settled within

one year or the operating cycle, whichever is longer.(P98)

47.Long-term liabilities: are obligations not due within one year or the

operating cycle, whichever is longer.(P98)

48.Accounting cycle: refers to the steps in preparing financial

statements.(P95)

49.Temporary(or nominal)accounts: accumulate data related to one

accounting period.(P91)

50.Permanent(or real)accounts: report on activities related to one or

7.会计名词中英文对照 篇七

布封 幅宽 fabric width

侧骨 侧缝，摆缝 side seam

插竹 领插角片 collar stay

车花 绣花 embroidery

打枣 打结 bartack

担干 过肩 yoke

耳仔 裤带袢 beltloop

返针 回针 back stitch

狗牙 车牙 feed dog

挂卡 吊牌 hangtag

后浪 后档 back rise

蝴蝶 车缝附件 sewing machine attachments

及骨 锁边 overlock

及骨车 包缝机，锁边机 overlock machine

急钮 四合扣 snap fastener

夹圈 袖窿 armhole

间棉 绗缝 quilt

肩棉 肩垫，垫肩 膊头棉shoulder pad

介英，鸡英 袖口，袖级 cuff

拉冚车 绷缝机 covering stitch machine

拉裤头 上裤头 waistbanding

拉筒车 门襟机 placket machine

辘脚车 脚口卷边机 bottom hemming machine

唛架 排料图 maker

唛头 商标 label

埋夹 缝合袖底骨和侧缝 join the under arm seam and side seam

魔术贴 尼龙搭扣 velcro

纳膊 缝合小肩 join the small shoulder

纳膊位 肩缝 shoulder seam

钮门 扣眼 button hole

钮牌 门袢 fly

钮子 钮门搭位 button stand

排唛 排料 layout

啤机 冲压裁剪机 die cutting machine

脾围 横档 thigh

平车平缝机 normal sewing machine

朴 衬布 interlining

前浪 前档 front rise

生褶 省 pleat

死褶 褶 dart

梭仔 梭芯 bobbin

烫斗 熨斗 iron

挑脚车 暗缝机 blind stitching machine

乌蝇扣 钩棒扣 eyes & hooks

靴 压脚 presser foot

针步 线步 stitches

止口，子口 缝头 seam allowance

纵纹 斜纹 bios cut

8.英文单位名词小结 篇八

在英语学习中，经常有人反映，单位名词太多太杂，不易掌握。英语自学者由于各种条件所限，对单位名词更感“头痛”。在多年的教学实践中，笔者发现单位名词并非那么“杂乱无章”，而是有章可循的，并对单位名词进行了归类，供学习时参考，急用时查阅。笔者认为，灵活掌握单位名词的用法，可以丰富

词汇量，进而提高英文的语言表达能力。

单位名词是用来表示不可数名词的数量，即不可数名词的个体性；它也能与可数名词搭配，表示“一双”、“一群”等意义。现将英语中常见的单位名词归纳为以下六类：

1．最常用的、搭配能力极强的单位名词有： a piece of advice一个忠告； apiece of information一条消息； a piece of news一则新闻； a piece of cake一块蛋糕 ；一件轻松愉快的事； a piece of cheese一块乳酪； a piece of furniture一件家具；a piece of kindness一番好意； a piece of paper一张纸； a piece of wood一段木材； apiece of luggage一件行李；a piece of land 一块地；a piece of string一根绳子。

有时可用 bit和 article，如：a bit of advice一点建议； a bit of paper一片纸；a bit of information一点信息； an article of clothing一件衣服； an article of furniture一件家具； an article of luggage一件行李。2．表示形状的单位名词有：a ball of string一团线；a bar of chocolate一块巧克力糖；a bar of soap一条肥皂； a blade of grass一根草； a block of ice一块冰； a bunch of bananas／grapes／keys一串香蕉／葡萄／钥匙； a bunch of flowers一束花； a cluster of flowers一束花 ；a cluster of grapes一串葡萄； a loaf of bread一块面包； a roll of cloth一匹布；a roll of film一卷胶片； a sheet of glass一片玻璃 ；a slice of bread／meat／cake一片面包／肉／蛋糕；a strip of territory一条狭长地带；a string of lies／excuses一连串谎话／借口；a string of pearls一串珍珠；a stick of chalk一支粉笔 ；a stretch of land一片土地 ； a tube of toothpaste一管牙膏。

3．表示容积、重量的单位名词有： a bag of flour一袋面粉； a basket of fruit一筐（篮）水果； a bottle of milk／ink一瓶牛奶／墨水； a bowl of rice一碗米饭 ； a box of sweets一盒糖；a cup of coffee／tea一杯咖啡／茶； a gallon of oil／wine一加仑油／酒；a glass of beer一杯啤酒；a handful of soil一把土；a kilogram of sugar一千克糖； a pack of cigarettes一包香烟； a spoonful of salt一匙盐。

4．表示成双、成对的单位名词有：a pair of glasses一副眼镜；a pair of gloves一副手套； a pair of scissors 一把剪刀； a pair of shoes／socks一双鞋／袜； a pair of jeans／trousers一条工装裤／裤子；a pair of chopsticks一双筷子；a couple of players一对选手。

5．关于人的单位名词有： a group of people一群人； a crowd of people一群人 ；a throng of people一群人； a gang of slaves／prisoners一群奴隶／囚犯； a gang of thieves／robbers一帮窃贼／强盗； a board of directors董事会 ；a regiment of soldiers一群士兵。

9.复杂的名词英文 篇九

These complex formulae are beyond the grasp of the average pupil.

他们给这个舞蹈增加了许多复杂的舞步。

They added a lot of fancy footwork to the dance.

交谈进入到爱妒交织的.复杂话题。

The conversation got into the murky waters of jealousy and relationships.

这家机构把它那复杂累赘的名称改得好记一些了。

The organization changed its cumbersome title to something easier to remember.

他的评论只是把问题弄得更加复杂。

His comments only served to confuse the issue further.

任何计算机都无法模拟人脑的复杂功能。

No computer can imitate the complex functions of the human brain.

形势比他们最初意识到的更为复杂。

10.会计名词中英文对照 篇十

SoC--------------系统化芯片

SoP-----------------封装上的系统

ASIC------------特定用途集成电路

ADC-------------模数转换器

DAC-------------数模转换器

PLL--------------锁相环

PMU-------------电源管理单元

DSP--------------数字信号处理

SRAM-----------静态处理器

ROM-----------------只读存储器

AFE--------------模拟前端

PHY--------------物理层

SATA-------------串行高级技术附件

IP------------------知识产权（不指互联网协议）

HDMI-------------高清晰度多媒体接口

MEMS------------微机电系统

RF-----------------射频

LVDS-------------低压差分信号

GPIO--------------通用输入输出

PWB----------------印刷线路板

DLL-----------------延迟锁定环

GPU-----------------图形处理器

CAM----------------内容可寻址存储器

RSDS----------------低摆幅差分信号

DVI------------------数字视频接口

DDR（DDRSDRAM）------双倍速率同步动态随机存储器 wafer----------------晶圆

die--------------------裸片

chip------------------芯片

四大晶圆代工厂

TSMC---------------台积电

UMC-----------------联电

SMIC----------------中芯国际