财务术语的中英对照

Limited liability 有限负债
Limited partnership 有限合伙
Liquidation 清盘
Loan 借款
Long term liability 长期负债
Loss 损失
Loss on exchange 兑换损失


Machinery equipment 机器设备
Manufacturing expense 制造费用
Manufacturing cost 制造成本
Market price 市价
Materials 原村料
Material requisition 领料单
Medical fee 医药费
Merchandise 商品
Miscellaneous expense 杂项费用
Mortgage 抵押
Mortgagor 抵押人
Mortgagee 承押人
Movable property 动产

Net amount 净额
Net asset 资产净额
Net income 净收入
Net loss 净亏损
Net profit 纯利
Net value 净值
Notes 票据
Notes payable 应付票据
Notes receivable 应收票据

Opening stock 期初存货
Operating expense 营业费用
Order 订单
Organization expense 开办费
Original document 原始单据
Outlay 支出
Output 产量
Overdraft 透支


Packing credit 打包放款
Packing expense 包装费用
Par value 面值
Part payment 部份付款
Partner 合伙人
Partnership 合伙
Partnership agreement 合伙契约
Parts 零件
Patent 专利权
Payee 受款人
Payer 付款人
Payment 支付
Payroll 工资单
Pension 年金
Perpetual stock 永续货存
Petty cash 零用现金
Physical inventory 实地盘存
Piece work wage 计件工资
Postage 邮费
Preference share 优先股
Preliminary expense 开办费
Premium 保险费
Present value 现值
Price 价格
Price list 价目表
Printing and stationery 文具印刷
Proceed 货价收入
Process cost system 分步成本制
Product 产品
Profit 利润
Profit and loss account 损益表
Profit of the period 本期利润
Profit sharing 利益分派
Proforma invoice 形式发票
Property 财产
Provision 预提
Purchase 购货
Purchase discount 进货折扣
Purchase return 进货退回


Quotation 报价