财务英语术语解释.docx

财务英语术语解释.docx

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财务英语术语解释

TABLEOFCONTENTS目录

Preface前言…………………………………………………………………………………vii

MajorChangesfirstEdition与第一版的主要变动…………………………………………ix

PROFORMABALANCESHEET示范性资产表……………………………………………1

ASSETS资产…………………………………………………………………………………3

CurrentAssets流动资产……………………………………………………………………3

Cashonhand库存现金……………………………………………………………………3

CashinBanks银行存款……………………………………………………………………3

FixedDepositsatBank银行定期存款……………………………………………………3

TradeAccountsReceivable应收帐款……………………………………………………3

Inventories存货……………………………………………………………………………4

Prepayments预付款…………………………………………………………………………5

OtherCurrentAssets其它流动资产…………………………………………………………5

Investments投资……………………………………………………………………………6

FixedAssets固定资产………………………………………………………………………6

DeferredExpenses递延费用…………………………………………………………………9

SHARECAPITAL,RESERVES&LIABILITIES股本，储备和负债…………………………9

CurrentLiabilities流动负债………………………………………………………………9

BankOvrdraft银行透支……………………………………………………………………9

LongTermLiabilityMaturedCurrently一年以内到期的长期负债………………………9

TradeAccountsPayable应付帐款…………………………………………………………10

Accruals应计预提费用……………………………………………………………………10

Provisions临时备付费用…………………………………………………………………11

ShortTermLoans短期借款………………………………………………………………11

ProposedDividend拟分股利………………………………………………………………12

OtherCurrentLiabilities其它流动负债……………………………………………………12

DeferredLiabilities递延负债………………………………………………………………12

LongTeamLoans长期借款…………………………………………………………………12

SHARECAPITAL股本………………………………………………………………………12

Paid-upCapital实收股本……………………………………………………………………13

REVENUERESERVES收益储备……………………………………………………………13

UnappropriatedProfits.未分配利润…………………………………………………………13

1

TABLEOFCONTENTS（Cont’d）目录（续）

CAPITALRESERVES资本储备………………………………………………………………13

SharePremiumResreve资本盈余储备……………………………………………………13

AssetRevaluationReserve资产重估储备…………………………………………………13

OtherReserve其它储备……………………………………………………………………13

PROFORMAPROFIT&LOSSSTATEMENT损益表样本…………………………………14

客房部损益表样本………………………………………………………………………………

PROFORMAROOMSDEPARTMENTPROFIT&LOSSSTATEMENT………………………15

NOMENCLATURE专门术语…………………………………………………………………16

STATISTICS统计数据…………………………………………………………………………18

OVERVIEWOFROOMSNOMENCLATURE客房部术语综述…………………………19

OTHERCOMMONSTATISTICS其它常用统计数据…………………………………

ROOMSREVENUE客房营业收入……………………………………………………………22

RoomsRevenue客房营业收入………………………………………………………………23

ServiceCharge服务费………………………………………………………………………23

OtherIncome其它收入………………………………………………………………………23

MARKETSEGMENTATION市场类别分析…………………………………………………24

DIRECTEXPENSES直接费用………………………………………………………………26

TotalLaboutCost工资及福利费用…………………………………………………………26

Laundry&DryCleaning洗衣和干洗…………………………………………………………26

Uniforms员工制服…………………………………………………………………………26

Linens&Blankets布件和毯子………………………………………………………………26

Cleaning&CleaningSupplies清洁和清洁用品……………………………………………26

Supplies&Others服务用品…………………………………………………………………27

Priinting&Stationery文具和印刷……………………………………………………………28

Telephone,Telex&Postage电话，电传电报和邮资…………………………………………28

TravelAgents’commissions旅行社佣金……………………………………………………27

ReservationService订房服务费……………………………………………………………28

TravellingExpenses差旅及交通费…………………………………………………………28

TV&MovieExpenses电视和电影费用……………………………………………………29

RevenueTax&Licences营业税和执照费…………………………………………………29

Miscellaneous杂项…………………………………………………………………………29

餐饮部损益表样本………………………………………………………………………………

PROFORMAFOOD&BEVRAGEDEPARTMENPROFIT&LOSSSTATEMENT……………30

NOMENCLATURE专科术语…………………………………………………………………31

2

TABLEOFCONTENTS（Cont’d）目录（续）

FOOD&BEVERAGEREVENUE食品和饮料收入…………………………………………34

FoodSales食品销售…………………………………………………………………………34

BeverageSales饮料销售……………………………………………………………………34

PubliceRooms入场费及其它收费…………………………………………………………35

ServiceCharge服务费………………………………………………………………………36

DIRECTEXPENSES直接费用………………………………………………………………35

CostofFoodSold出售食品的成本…………………………………………………………35

CostofFoodSold出售饮料的成本…………………………………………………………35

TotalLabourCosts工资及福利费用………………………………………………………36

Music&Entertainment音乐和娱乐…………………………………………………………36

Laundry&DryCleaning洗衣和干洗…………………………………………………………37

Uniforms员工制服…………………………………………………………………………37

Linens布件…………………………………………………………………………………37

Cleaning&CleaningSupplies清洁和清洁用品……………………………………………38

Supplies&Others服务用品…………………………………………………………………38

Printing&Stationery文具及印刷……………………………………………………………38

Menus&BeverageLists菜单和饮料单………………………………………………………38

China,Glassware&Utensils瓷器，玻璃器皿和厨房用具…………………………………39

Silverware&Hollowware银器和盛器………………………………………………………39

Fuel&Ice燃料和冰

SupervisionFee督导费………………………………………………………………………39

Telephone,Telex&Postage电话，电传电报和邮资…………………………………………39

TravellingExpenses差旅/交通费……………………………………………………………40

DevenueTax&Licences营业税和执照费…………………………………………………40

Miscellaneous杂项…………………………………………………………………………40

PROFORMABUSINESSCENTREPROFIT&LOSSSTATEENT………………………………

商务中心损益表样本……………………………………………………………………………41

Revenue营业收入……………………………………………………………………………42

CostofCables&Telex电话和电传电报成本………………………………………………42

CostofCopyingService复印成本…………………………………………………………42

CostofFax传真成本………………………………………………………………………42

TotalLabourCosts工资及福利费用………………………………………………………42

Laundry&DryCleaning洗衣和干洗…………………………………………………………42

Uniforms员工制服…………………………………………………………………………42

Printing&Sationery文具及印刷……………………………………………………………42

RevenueTax&Licences营业税和执照费…………………………………………………42

Miscellaneous杂项…………………………………………………………………………42

PROFORMAFLOWERSHOPPROFIT&LOSSSTATEMENT………………………………

花店损益表样本…………………………………………………………………………………43

Revenue营业收入……………………………………………………………………………44

GrossCostofFlowers鲜花总成本…………………………………………………………44

TotalLabourCost工资及福利费用…………………………………………………………44

Laundry&DryCleaning洗衣和干洗………………………………………………………44

3

TABLEOFCONTENTS（Cont’d）目录（续）

Uniforms员工制服……………………………………………………………………………44

Supplies&Others服务用品……………………………………………………………………44

Printing&stationery文具和印刷……………………………………………………………44

RevenueTax&Licences营业税和执照费……………………………………………………44

Miscellaneous杂项……………………………………………………………………………44

CreditforHousework为饭店自用鲜花费用的贷项…………………………………………45

PROFORMAHEALTHCLUBPROFIT&LOSSSTATEMENT………………………………

健身俱乐部损益表样本………………………………………………………………………46

Revenue营业收入……………………………………………………………………………47

CostofSportingGoods体育用品销售成本…………………………………………………47

TotalLabourCosts工资及福利费用………………………………………………………47

Lanudry&DryCleaning洗衣和干洗………………………………………………………47

Uniforms员工制服…………………………………………………………………………47

Linens布件…………………………………………………………………………………47

Cleaning&Cleaningsupplies清洁和清洁用品……………………………………………47

Supplies&Others服务用品…………………………………………………………………48

Printing&Stationery文具和印刷…………………………………………………………48

ReveueTax&Licences营业税和执照费…………………………………………………48

Miscellaneous杂项…………………………………………………………………………48

PROFORMALAUNDRY&VALETDEPARTMENTPROFIT&LOSSSTATEMENT……

洗衣部损益表样本………………………………………………………………………………49

Revenue营业收入……………………………………………………………………………50

ServiceCharge服务费………………………………………………………………………50

CostofOursideLaundry送到饭店外的洗涤费用…………………………………………50

TotalLabourCosts工资及福利费用………………………………………………………50

Laundry&DryCleaning洗衣和干洗………………………………………………………50

Uniforms员工制服…………………………………………………………………………50

Supplies&Others服务用品…………………………………………………………………50

Printing&Stationery文具和印刷…………………………………………………………50

RevenueTax&Licences营业税和执照费………………………………………………51

Miscellaneous杂项………………………………………………………………………51

CreditforHousework饭店内部洗衣的贷项………………………………………………51

PROFORMATELEPHONEDEPARTMENTPROFIT&LOSSSTATEMENTREVENUE…

电话部损益表样本…………………………………………………………………………52

Revenue营业收入……………………………………………………………………………53

CostofCalls电话成本费用…………………………………………………………………53

TotalLabourCosts工资及福利费用………………………………………………………53

Laundry&DryCleaning洗衣和干洗………………………………………………………53

Uniforms员工制服…………………………………………………………………………53

Printing&Stationery文具和印刷…………………………………………………………54

RentalofEquipment设备租金………………………………………………………………54

RevenueTax&Licences营业税和执照费…………………………………………………54

Miscellaneous杂项…………………………………………………………………………54

4

TABLEOFCONTENTS（Cont’d）目录（续）

PROFORMATRANSPORTATIONDEPARTMENTPROFIT&LOSSSTATEMENT

客用运输部损益表样本…………………………………………………………………………55

Revenue营业收入………………………………………………………………………………56

CostofFuel燃料费……………………………………………………………………………56

CostofCarHire外租用车费用………………………………………………………………56

CostofRepair&Maintenance修理费和维修费………………………………………………56

TotalLabourCosts工资及福利费用…………………………………………………………56

Laundry&DryCleaning洗衣和干洗…………………………………………………………56

Uniforms员工制服……………………………………………………………………………56

Printing&Stationery文具和印刷……………………………………………………………56

RoadTax道路税………………………………………………………………………………57

Insurance保险费………………………………………………………………………………57

RevenueTax&Licences营业税和执照费……………………………………………………57

Miscellaneous杂项……………………………………………………………………………57

DistributionofCostHouseUseofVehicles………………………………………………………

饭店自用车辆费用的分摊………………………………………………………………………57

SHOPANDSHOWCASE商店和橱窗………………………………………………………58

OTHERS其它……………………………………………………………………………………58

PROFORMAADMINISTRATIVE&GENERALPROFIT&LOSSSTATEMENT……………

行政总管理部损益表样本………………………………………………………………………59

TotalLabourCosts工资及福利费用………………………………………………………60

Lanudry&DryCleaning洗衣和干洗………………………………………………………60

Uniforms员工制服…………………………………………………………………………60

Printing&Stationery文具和印刷…………………………………………………………60

Telephone,Telex&Publications电话,电传电报和邮资……………………………………60

Losses&Damages损耗和损坏……………………………………………………………60

ExecutiveOfficeExpenses行政办公室开支………………………………………………60

TradeSubscriptions&Publications行业协会会费和报刊费………………………………61

TravellingExpenses差旅费/交通费…………………………………………………………61

Insurance保险费……………………………………………………………………………61

ProfessionalFees聘请专业人员费用………………………………………………………61

Credit&CollectionExpenses信贷及收帐有关费用………………………………………61

Cash（Over）orShort现金滥缺……………………………………………………………61

Donations捐款………………………………………………………………………………62

BadDebts坏帐………………………………………………………………………………62

PersonnelDevelopment员工培训……………………………………………………………62

BusinessRelations业务关系…………………………………………………………………62

DataProcessing资料处理费用………………………………………………………………62

CreditCardDiscounts信用卡折旧…………………………………………………………62

AuditFees审计费………………………………