财会专业词汇W.docx

1、财会专业词汇WWwage 工资wage and salary account 工资和薪金帐户wage and salary administration 工资和薪金管理wage bracket 工资等级wage cost 工资成本wage criteria 工资确定基准wage cut 削减工资wage deduction 工资扣款wage escalation 工资自动调整wage freeze 工资冻结wage garnishment 工资扣发wage rate 工资率wage rate variance 工资率差异wages sheet 工资表wages tax 工资税waiting l

2、ine theory 等候线论walk-through test 贯穿抽查wall street 华尔街wall streeter 华尔街人wall street journal 华尔街日报wall street research net 华尔街研究互联网warehouse 仓库，货栈warehousemans certificate 仓库收据，栈单warehouse price 货栈价格warehouse receipt 仓库收据，栈单warehouse receipt loan 栈单贷款warehouse to warehouse clause 仓至仓条款warehouse warrant

3、 保税仓库栈单warehousing 仓库业务经营，股票积存warning sign 警惕信号warrant 栈单，保税栈单；购股权证；保函，保证信函warrantee 被保证人warranter 保证人warranty 保单，保修单warranty cost 保修成本wash sale 虚抛，虚售waste 损耗，废料waste disposal 废物处理wasting assets 递耗资产wasting assets corporation 递耗资产公司wasting trust 递耗式信托watered capital 掺水资本watered stock 掺水股本way bill 或有

4、单weak currency 疲软货币，弱势货币weak market 疲软市场wealth 财富wealth maximization 财富最大化wealth tax 财富税wear and tear 实物磨损web 万维网，互联网web-based accounting 互联网会计web-based accounting software 互联网会计软件web-based auditing 互联网审计web-based courses 互联网课程web browser 互联网浏览器webmaster 网页制作web page 网页web site 网站web site design 网站设

5、计web site design service 网站设计服务webtrust 网络安全信托weighted average contribution margin 加权平均单位贡献毛利weighted-average cost of capital 加权平均资本成本weighted-average exchange rate 加权平均汇率weighted-average inventory method 加权平均存货法weighted index 加权指数weighted sampling 加权抽样welfare expense 职工福利费welfare fund 福利基金western h

6、emisphere trade corporation 西半球贸易公司wharfinger receipt 码头管理人收据wharfage 码头使用费what-if analysis 假设经营方案分析what if scenarios 未来经营状况预测whispsawed 遭受双重损失white-collar crimes 白领犯罪white elephant 白象white knight 白衣骑士whole-dollar accounting 整元会计whole life insurance 终身人寿保险wholesale 批发wholesale banking 批发银行业务wholesal

7、e cost 批发成本wholesale price 批发价格wholesale price index 批发价格指数wholesaler 批发商wholly-owned subsidiary 全部控股子公司wide area network 广阔地区网络，广域网络wide area telephone service 广域电话服务widening investment 广度投资wider-range investment 广范围投资wildcat banking 投机性银行业务wiley company 威利公司windfall loss 意外损失windfall profit 意外利润，暴

8、利windfall profit tax 暴利税winding up 清算window 视窗window dressing 粉饰财务状况window of opportunity 机会窗口，机遇窗口withdrawal 提款，退股withholding 扣款，代扣税款withholding tax 扣缴税款without dividend 除股利without engagement 不受约束without interest 除利息without prejudice 不受损害without recourse 无追索权word processing 文字处理words and figures di

9、ffer 支票金额与数字不符workers compensation 工人赔偿金workers director 职工董事workers participation 工人参与管理working assets 营运资产working balance sheet 资产负债表工作底稿working capital 流动资本，流动资金working capital adjustment 流动资金调整working capital cycle 流动资金循环，流动资金周期working capital management 流动资金管理working capital policy 流动资金政策workin

10、g capital ratio 流动资金比率working capital requirement 流动资金需要量working capital turnover 流动资金周转率working fund 周转金working hours method 工时折旧法working income statement 损益表工作底稿working interest 经营权益，开采权益working paper 工作底稿，审计工作底稿working sheet 结帐计算表，决算计算表; 工作底稿，审计工作底稿working trial balance 试算表工作底稿work in process 在产品

11、，在制品work-in-process control 在制品控制，在产品控制work-in-process control account 在制品控制帐户，在产品控制帐户work-in-process inventory 在制品存货，在产品存货work in process percentage method 施工百分率法work-in-process turnover 在制品周转率，在产品周转率world accounting 世界会计world bank 世界银行work in progress 在产品，在制品work measurement 工作计量，工作时间测定work premiu

12、m 工作津贴work sheet 工作底稿work ticket 工作通知单，工票world bank group 世界银行集团world-class company 世界级公司world congress of accountants 会计师世界会议world exposition 世界博览会world intellectual property organization 世界知识产权组织world market 世界市场world money 世界货币world trade 世界贸易world trade center 世界贸易中心world trade centers associati

13、on 世界贸易中心联合会world trade organization 世界贸易组织worldwide information and trade system 全球贸易信息系统world wide web 万维网worth 价值，净值worth to debt ratio 净值对债务比率wraparound lease 重叠租赁wraparound loan 重叠贷款wraparound mortgage 重叠抵押writ 书面命令write dowm 减记价值，减值write off 冲销，注销writer 期权合同卖方write up 增记价值，增值writ of execution 执行命令writ of possession 占有命令written contract 书面合同written evidence 书面证据written law 成文法W-2 w2表格，所得税申报表