财务英语术语解释.docx

1、财务英语术语解释TABLE OF CONTENTS 目 录Preface 前言 viiMajor Changes first Edition 与第一版的主要变动 ixPROFORMA BALANCE SHEET 示范性资产表 1ASSETS 资产 3 Current Assets 流动资产 3 Cash on hand 库存现金 3 Cash in Banks 银行存款 3 Fixed Deposits at Bank 银行定期存款 3 Trade Accounts Receivable 应收帐款 3 Inventories 存货 4 Prepayments 预付款 5 Other Curre

2、nt Assets 其它流动资产 5 Investments 投资 6 Fixed Assets 固定资产 6 Deferred Expenses 递延费用9SHARE CAPITAL,RESERVES&LIABILITIES股本，储备和负债 9 Current Liabilities 流动负债 9 Bank Ovrdraft 银行透支 9 Long Term Liability Matured Currently 一年以内到期的长期负债 9Trade Accounts Payable 应付帐款 10 Accruals 应计预提费用 10 Provisions 临时备付费用 11 Short

3、Term Loans 短期借款 11 Proposed Dividend 拟分股利 12 Other Current Liabilities 其它流动负债 12 Deferred Liabilities 递延负债 12 Long Team Loans 长期借款 12SHARE CAPITAL 股本 12 Paid-up Capital 实收股本 13 REVENUE RESERVES 收益储备 13 Unappropriated Profits. 未分配利润 13 1TABLE OF CONTENTS（Contd）目 录(续)CAPITAL RESERVES 资本储备13 Share Prem

4、ium Resreve 资本盈余储备 13 Asset Revaluation Reserve 资产重估储备 13 Other Reserve 其它储备 13PROFORMA PROFIT&LOSS STATEMENT 损益表样本 14客房部损益表样本PROFORMA ROOMS DEPARTMENT PROFIT&LOSS STATEMENT15NOMENCLATURE 专门术语 16STATISTICS 统计数据18 OVERVIEW OF ROOMS NOMENCLATURE 客房部术语综述19 OTHER COMMON STATISTICS 其它常用统计数据 ROOMS REVENUE

5、 客房营业收入22 Rooms Revenue 客房营业收入23 Service Charge 服务费 23 Other Income 其它收入23MARKET SEGMENTATION 市场类别分析 24DIRECT EXPENSES 直接费用 26 Total Labout Cost 工资及福利费用 26 Laundry&Dry Cleaning 洗衣和干洗26 Uniforms 员工制服 26 Linens&Blankets 布件和毯子 26 Cleaning&Cleaning Supplies 清洁和清洁用品 26 Supplies&Others 服务用品 27 Priinting&S

6、tationery 文具和印刷28 Telephone,Telex&Postage 电话，电传电报和邮资28 Travel Agentscommissions 旅行社佣金 27 Reservation Service订房服务费 28 Travelling Expenses 差旅及交通费 28 TV&Movie Expenses 电视和电影费用 29 Revenue Tax&Licences 营业税和执照费 29 Miscellaneous 杂项 29餐饮部损益表样本PROFORMA FOOD&BEVRAGE DEPARTMEN PROFIT&LOSS STATEMENT30NOMENCLATU

7、RE 专科术语 31 2TABLE OF CONTENTS（Contd）目 录(续)FOOD&BEVERAGE REVENUE 食品和饮料收入 34 Food Sales 食品销售 34 Beverage Sales 饮料销售 34 Publice Rooms 入场费及其它收费 35 Service Charge 服务费 36DIRECT EXPENSES 直接费用 35 Cost of Food Sold 出售食品的成本 35 Cost of Food Sold 出售饮料的成本 35 Total Labour Costs 工资及福利费用 36 Music&Entertainment 音乐和娱

8、乐 36 Laundry&Dry Cleaning 洗衣和干洗37 Uniforms 员工制服 37 Linens 布件 37 Cleaning&Cleaning Supplies 清洁和清洁用品 38 Supplies&Others 服务用品 38 Printing&Stationery 文具及印刷 38 Menus&Beverage Lists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 Supervision Fee 督导费39 Telephon

9、e,Telex&Postage 电话，电传电报和邮资39 Travelling Expenses 差旅/交通费40 Devenue Tax&Licences 营业税和执照费 40 Miscellaneous 杂项 40PROFORMA BUSINESS CENTRE PROFIT&LOSS STATEENT商务中心损益表样本41Revenue 营业收入42Cost of Cables&Telex 电话和电传电报成本 42Cost of Copying Service 复印成本 42Cost of Fax 传真成本 42Total Labour Costs 工资及福利费用 42Laundry&D

10、ry Cleaning 洗衣和干洗42Uniforms 员工制服 42Printing&Sationery 文具及印刷 42Revenue Tax&Licences 营业税和执照费 42Miscellaneous 杂项 42PROFORMA FLOWER SHOP PROFIT&LOSS STATEMENT花店损益表样本43Revenue 营业收入44Gross Cost of Flowers 鲜花总成本 44Total Labour Cost 工资及福利费用44Laundry&Dry Cleaning 洗衣和干洗 44 3TABLE OF CONTENTS（Contd）目 录(续)Unifo

11、rms 员工制服 44Supplies& Others 服务用品 44Printing & stationery 文具和印刷 44Revenue Tax & Licences 营业税和执照费 44Miscellaneous 杂项 44Credit for Housework 为饭店自用鲜花费用的贷项 45 PROFORMA HEALTH CLUB PROFIT & LOSS STATEMENT 健身俱乐部损益表样本46 Revenue 营业收入 47 Cost of Sporting Goods 体育用品销售成本47 Total Labour Costs 工资及福利费用 47 Lanudry

12、& Dry Cleaning 洗衣和干洗 47 Uniforms 员工制服 47 Linens 布件 47 Cleaning & Cleaning supplies 清洁和清洁用品 47 Supplies & Others 服务用品 48 Printing & Stationery 文具和印刷 48 Reveue Tax & Licences 营业税和执照费 48 Miscellaneous 杂项 48 PROFORMA LAUNDRY & VALET DEPARTMENT PROFIT & LOSS STATEMENT洗衣部损益表样本49 Revenue 营业收入50 Service Cha

13、rge 服务费 50 Cost of Ourside Laundry 送到饭店外的洗涤费用 50 Total Labour Costs 工资及福利费用 50 Laundry & Dry Cleaning 洗衣和干洗 50Uniforms 员工制服 50Supplies & Others 服务用品50Printing & Stationery 文具和印刷 50Revenue Tax & Licences 营业税和执照费 51Miscellaneous 杂项 51Credit for Housework 饭店内部洗衣的贷项 51PROFORMA TELEPHONE DEPARTMENT PROFI

14、T & LOSS STATEMENT REVENUE电话部损益表样本 52Revenue 营业收入 53Cost of Calls 电话成本费用 53Total Labour Costs 工资及福利费用 53Laundry & Dry Cleaning 洗衣和干洗 53Uniforms 员工制服 53Printing & Stationery 文具和印刷 54Rental of Equipment 设备租金54 Revenue Tax & Licences 营业税和执照费 54 Miscellaneous 杂项 54 4TABLE OF CONTENTS（Contd）目 录(续)PROFORM

15、A TRANSPORTATION DEPARTMENT PROFIT & LOSS STATEMENT客用运输部损益表样本55Revenue 营业收入56Cost of Fuel 燃料费 56Cost of Car Hire 外租用车费用 56Cost of Repair & Maintenance 修理费和维修费 56Total Labour Costs 工资及福利费用 56 Laundry & Dry Cleaning 洗衣和干洗 56Uniforms 员工制服 56Printing & Stationery 文具和印刷 56Road Tax 道路税 57Insurance 保险费 57R

16、evenue Tax & Licences 营业税和执照费 57Miscellaneous 杂项 57Distribution of Cost House Use of Vehicles 饭店自用车辆费用的分摊57SHOP AND SHOWCASE 商店和橱窗 58OTHERS其它58 PROFORMA ADMINISTRATIVE & GENERAL PROFIT & LOSS STATEMENT行政总管理部损益表样本59 Total Labour Costs 工资及福利费用 60 Lanudry & Dry Cleaning 洗衣和干洗 60 Uniforms 员工制服 60 Printi

17、ng & 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 Executive Office Expenses 行政办公室开支 60 Trade Subscriptions & Publications 行业协会会费和报刊费 61Travelling Expenses 差旅费/交通费61Insurance 保险费 61Professional Fees 聘请专业人员费用 61Credit & Collection Expenses 信贷及收帐有关费用 61Cash（Over）or Short 现金滥缺 61Donations 捐款 62Bad Debts 坏帐 62Personnel Development 员工培训62Business Relations 业务关系62Data Processing 资料处理费用62Credit Card Discounts 信用卡折旧 62Audit Fees 审计费