加载中…会计词语中英对照（三）
(2010-07-27 13:30:54)
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财经 |
| R |
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| receivables | 应收款项 |
| receivables on custodial liabilities | 应收代管负债 |
| receivables on forward exchange sold | 应收出售远汇款 |
| receivables on forward exchange sold | 应收出售远汇款 |
| receivables with recourse | 追索债权 |
| recovered bad debts and overdue accounts | 收回呆帐及过期帐 |
| recovered excess reserve | 收回提存 |
| recovered indeterminate indemnity reserve | 收回未决赔款准备 |
| recovered mutual-benefit-fund reserve | 收回互惠基金准备 |
| recovered premiums and reserve | 收回保费准备 |
| recovered special reserves | 收回特别准备 |
| rediscounts with central bank | 央行贴现转融资 |
| reinsurance commissions income | 再保佣金收入 |
| reinsurance liability reserve contributed | 存出再保责任准备金 |
| reinsurance liability reserve received | 存入再保责任准备金 |
| reinsurance indemnity payable | 应付再保赔款 |
| reinsurance payments refund | 摊回再保赔款与给付 |
| remittances | 汇款 |
| remittances coving trust fund losses | 拨补信托资金亏损 |
| remittances outstanding | 应解汇款 |
| remittances under custody | 汇出汇款 |
| rental income | 租赁收入 |
| research and development expenses | 研究发展费用 |
| reserve for contingencies | 意外损失准备 |
| reserve for default losses | 违约损失准备 |
| reserve for exchange differential | 兑换差价准备 |
| reserve for exchange differential | 兑换差价准备 |
| reserve for exchange losses | 兑换损失准备 |
| reserve for fixed asset revaluation increment | 资产增值准备 |
| reserve for guarantee liabilities | 保证责任及准备 |
| reserve for industry stability fund | 安定基金准备 |
| reserve for land revaluation increment | 土地重占增值准备 |
| reserve for land revaluation increment tax | 土地增值税准备 |
| reserve for life insurance liability | 寿险责任准备 |
| reserve for operations and liabilities | 营业及负债准备 |
| reserve for pension and separation payments | 退休及离职金准备 |
| reserve for securities trading losses | 买卖票券损失准备 |
| reserve for unearned premiums | 未满期保费准备 |
| reserves for losses on mutual loan accounts | 备付差捐 |
| retained earnings (for accumulated losses) | 保留盈余（或累积亏损） |
| revenue stamps consigned-in (memo accounts) | 受托承销印花税票 |
| revenue stamps consigned-in (memo account) | 寄销印花税票 |
| revenue stamps receipts under custody | 应付代售印花税票 |
| revenues | 收入 |
| S |
|
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| savings account deposits | 储蓄存款 |
| secured overdrafts | 担保透支 |
| securities broking expenses | 证券经纪费用 |
| securities broking income | 证券经纪收入 |
| securities held for operations | 营业证券 |
| securities held for operations -proprietary | 营业证券－自营 |
| securities held for operations-underwriting | 营业证券－承销 |
| securities purchased under forward contracts | 买入期证券 |
| securities serving as deposits paid | 抵缴存出保证金－证券 |
| securities serving as trust fund reserve deposited | 抵缴存出信托资金准备－证券 |
| selling expenses | 行销费用 |
| selling expenses | 行销费用 |
| service costs | 劳务成本 |
| service costs | 服务费用 |
| service income | 劳务收入 |
| service income | 服务收入 |
| short-term borrowings | 短期借款 |
| short-term debits | 短期债务 |
| "short-term investment (""bill and securities purchased"" for banking industry)" | 短期投资（银行业称买入票券） |
| "short-term loans (""policy loans"" for life insurance)" | 短期放款（寿险业为寿险贷款） |
| short-term loans and overdrafts | 短期放款及透支 |
| short-term secured loans | 短期担保放款 |
| short-term secured loans and overdrafts | 短期担保放款及透支 |
| simple earnings per share | 简单每股盈余 |
| sinking fund | 偿债基金 |
| special projects fund | 项目计画基金 |
| special purpose trust accounts | 指定用途信托资金 |
| special reserve | 特别公债 |
| special reserve for consultation | 辅导特别准备 |
| special reserve for indemnity payments | 赔款特别准备 |
| special reserve for life insurance proceeds | 寿险特别准备 |
| special trust fund (for banks) | 特别信托基金（银行业适用） |
| staff demand savings deposits | 行员活期储蓄存款 |
| staff time savings deposits | 行员定期储蓄存款 |
| staff training expense | 员工训练费用 |
| stock management income | 服务代理收入 |
| subrogation receivables (memo account) | 代理追偿权益 |
| subscribed capital receivable | 末收资本 |
| T |
|
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| tax refund receivable | 应收退税款 |
| taxes payable | 应付税款 |
| technological cooperation costs | 技术合作费 |
| temporary payments and suspense | 暂付及待结转帐项 |
| temporary payments for others | 短期垫款 |
| temporary payments for others | 短期垫款 |
| temporary receipts and suspense accounts | 暂收及待结转帐项 |
| time deposits transferred from post office | 邮汇局转存款 |
| time trust accounts | 定期信托资金 |
| times deposits | 定期存款 |
| times deposits | 定期存款 |
| trademarks | 商标权 |
| transportation and communication equipment | 交通及运输设备 |
| transportation and communication equipment | 交通及运输设备 |
| travelers' checks consigned-in (memo account) | 代售旅行支票 |
| treasury bills purchased | 买入国库券 |
| treasury stock | 库藏股票 |
| treasury stock | 库藏股票 |
| trust accounts (for trusts) | 信托资金（信托业适用） |
| trust accounts with company-designed purpose | 代确定用途信托资金 |
| trust assets (Memo Account) | 信托资产 |
| trust compensation fees | 信托报酬费 |
| trust fund reserve deposited | 存出信托资金准备 |
| trust liabilities (memo accounts) | 信托负债 |
| U |
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| unassigned retained earnings | 未指拨保留盈余 |
| underwriting expense | 承保费用 |
| unfinished construction | 未完工程 |
| unfinished construction and prepayments for equipment | 未完工程及订单机件 |
| unrealized losses on valuation loss on long-term investment-bond | 未实现长期债券投资跌价损失 |
| unrealized losses on valuation loss on long-term investments | 未实现长期投资跌价损失 |
| unrealized losses on valuation loss on long-term investment-stock | 未实现长期股权投资跌价损失 |
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| W |
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| warehousing and shipping expenses | 储运费用 |
| warehousing and shipping income | 储运收入 |
| whole-life policy dividend payable | 应付寿险红利 |
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