财务英语词典TUVWY部分

责任编辑：admin　　时间：2010年08月28日 11时18分08秒
Tabular book 青工薄 Tabular (tabulated ledger 青工分类帐（意同Boston ledger） T account 丁字式帐户（T式帐户） Taking inventory 盘存 Tally card 材料计算卡（盘点存货时用） Tangible assets 有形资产 Tangible value 有形资产价值 Tangible income
Tabular book 青工薄
Tabular (tabulated ledger 青工分类帐（意同Boston ledger）
T – account 丁字式帐户（“T”式帐户）
Taking inventory 盘存
Tally card 材料计算卡（盘点存货时用）
Tangible assets 有形资产
Tangible value 有形资产价值
Tangible income 应付税收益
Tangible profit 应付税利润
Tangible year 课税年度
Taxes 税捐
Taxes accrued 应计捐税
Tax – free profit 免税利润
Tax on undistributed profit 未分利益税（即未分派利益应付的税）
Technical form of profit and loss statement 技术式决算
Telegraphic transfer 电汇
Teller’s proof 出纳证验
Teller’s settlement book 出纳员清算薄
Temporary advances 暂记预支
Temporary association 暂时合夥
Temporary budget 假预算
Temporary investments 短期投资；临时投资
Temporary loans 暂时借款
Temporary payments 暂付款项
Temporary proprietoship accounts 暂记资本帐户
Temporary receipts 暂收款项
Ten – day reports 旬报
Tentative balance sheet 试资产负债表
Tenure of use 使用年限
Term bill 期票
Terms; condition of sale 买卖条件
Terms of payment 付款条件
Test audit 抽查
Testing expenses 试验费用
Tests 抽查
The law of the falling tendency of the rate of profit 利润率迤减律
Theoretical depreciation 理论折旧
The overhead 经常费；总开销
Three account system 三帐户制
Three parth draft 三名汇票
Throw – out次货
Time book 计时薄
Time deposit定期存款
Time draft 定期汇票
Time loans 定期放款
Time poicy 限期水险保单
Time reports 计时报告表
Time wages 计时工资
Title of account 帐户帐户名称；会计科目
To check 核对
To collect 收帐
To close an account 结束帐户
To make out an account 开帐
To open an account 开立帐户
To operate on account 运用帐户
To pay off 付清
Tonnage 吨数
Top price 最高价
To reserve an entry 冲帐
To settle an account 结帐
To stop payment 止付
To strike off (write off) an entry 抹去帐项
Total amount 总计；总额
Total cost 总成本
Total depreciation 折旧总额
Total liabilities and net worth 负债总额及净值
Total loss 亏损总额
Total price 总价
Total profit and loss for the first period of this year (A.
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& L.) 本年上期总损益（共）
Total profit and loss for the previous year (A & L) 去年全年总损益（共）
Trade acceptance 商业承税汇票
Trade acceptance receivable 应收商业承总汇票
Trade accounts payable 应付客帐
Trade （trading）assets 营业资产
Trade bill 商业票据
Trade books 商业帐薄
Trade circular 商务布告书；营业传单
Trade cost system 营业成本制度
Trade creditors 购货客户
Trade debtors 销货客户
Trade discount 商业折扣
Tradeexpenses 营业费
Trade – in value 易新价值
Trade liabilities 购货债务
Trade procurator 商务代理人
Trading account 营业帐户；营业表
Trade and profit – and loss statement 损益表；损益计算表
Trading on equity 举债营业
Trading profits 营业利益
Trading section 购销之部
Trading statement 购销表；销货表
Trasaction 会计事项
Transfer agent 转让登记代理人
Transfer book 过户册
Transfer charges 转让手续费
Transfer of names 过户
Transfer of shares 股单过户
Transfer labor 转移的人工
Transfer slip 转帐传票
Transfer vouchers 转帐传票；转帐凭单
Transshipment permit 转船准单
Transit insurance 运送保险
Transit trade 运输贸易
Transplacement 位数移调
Transportation 运输费
Transportation charges 运输费用
Transportation permit 转口准单
Transporsition 数字倒置
Traveler 旅行商
Traveling auditor旅行审计员
Traveling expenses 旅费
Treasurer 财务主任；出纳员
Treasury bonds 库存债券
Treasury check 公库存支票
Treasury stock 库存股份
Treasury stock surplus 库存股份盈馀
Trial 试算
Trial balance 试算表
Trial balance of balances 馀额试算表；差额试算表
Trial balance totals 总额试算表
Trial balance totals and balance 供不应求差额试算表
Trucking expenses 车运费用
True discount 实在贴现
True rate of interest 实际利率
Trust certificate 信托证书
Trust deposits 信托存证
Trustee in bankruptcy 破产管理人
Trustee’s (or receiver’s) cash account 管理人（清算人）现金帐户
Trust fund 信托基金
Trust receipts 信托收据
Turnover 周转；周转数；周转率
Turnover of accounts receivable 应收帐款周转数（率）
Turnover of capital 资本之回转
Turnover of fixed assets 固定资产周转数（率）
Turnover of inventories (stock) 存货周转数（率）
Turnover of receivable 应收款项周转数（率）
Turnover of working capital 运用资本周转数（率）
Turnover rate 周转率
Two party draft 双名汇票
Two – section income statement 两部式损益表
Two – to – one ratio “二对一”比率
Ultimo 前月
Unabsorbed burden 未吸收负荷
Unabsorbed expenses 未吸收费用
Unabsorbed costs未吸收成本
Unabsorbed credits 未调整贷项
Unabsorbed debits 未调整借项
Unamortized discount 未摊销折让
Unmortized expenses 未摊销费用
Unapplied cash 未支配现金
Unapplied (manufacturing) expenses 未分配（制造）费用
Unapplied surplus 未定用途盈馀（剩馀额）
Unappropriated balance 未支配馀额
Unappropriated estimated surplus 未支配预计剩馀额；未支配剩馀数
Unappropriated surplus 未支配盈馀
Uncalled capital 未催缴股本
Uncalled subscriptions 未催缴股款
Uncertified balance sheet 未经证明的资产负债表
Unclaimed dividend 未取股利
Unclaimed wages 未取工资
Uncollectible account 坏帐
Uncollectible notes 坏票
Uncommitted surplus 未支配盈馀
Uncommited construction 未完成建筑
Uncommitted contract 未完成契约
Uncontrollable costs 不能统制成本
Uncontrollable expenses 不能统制费用
Undated check 未注日期之支票
Undepreciated value 未折旧价值
Under – absorbed burden 少吸收负荷
Under – applied (manufacturing) expenses 少分配（制造）费用
Under – capitalization 资本过少；股本定额过小
Underfoot 少计总额
Understatement 少报
Understock 存货过少
Undervaluation 计价过低
Underwriting 包销（指股份及债券的发行）
Undeveloped property 未开发财产
Undistributed profit 未分利益
Undivided profit 未分利益
Undivided surplus 盈馀滚存
Undrawn profit 未提取利益
Unearned income 未获收益
Unearned profit 未获利润
Unearned surplus未赚得盈馀
Unencumbered balance 未支配馀额
Unexpired cost 未消逝成本
Unexpired expenses未消逝费用
Unexpired insurance 未过时保险费
Unextinguished discount on funded debt 未消减债款折扣
Funfilled orders 未发货定单
Unfinished work 未完成工作；未成品
Unfounded debts 非长期债务
Uniform cost system 统一成本制度
Uniform price method 统一价格法
Unimproved real estate 未改良不动产
Unendorsed check 未背书支票
Unissued capital stock 未发股本
Unissued mortgate bonds 未发抵押债券（公司债）
Unissued check 未发股本
Unit cost 单位成本
Unit of account 计算之单位
Unit of value; standard unit of value 价格之单位
Unit price 单价
Unit procedure 单位法（指折旧）
Unit profit 单位利益
Unlimited company 无限公司
Unlimited liability 无限责任
Unliquidated 未偿债权
Unloading; discharge 卸货
Unmatured debts 未到期债务
Unmortgaged assets 未抵押资产
Unpaid capital 未收股款
Unpaid stock 未付之支票
Unpaid dividend 未付股利
Unpaid expense 未付费用
Unpaid up capital 本缴股本
Unpledged assets 未出质资产
Unproductive capital 不生产资本
Unproductive labor 不生产人工
Unproductive wages 不生产工资（意同上条）
Unrealized profits 未实现利益
Unreserved surplus 未保留盈馀
Unsecured accounts 无担保帐项
Unsecured creditors 无担保债权人
Unsecured liabilities 无担保负债
Unsubscribed capital stock account 未认股本帐
Unage of trade; commercial 商业惯例
Use capital 使用资本
Useful life 有用年限；有用寿命
Usual discount 普通折扣
Usual terms 普通条件
Valuation 计价；估值
Valuation account(s) 资产计价帐（折旧准备帐、呆帐准备帐）
Valuation allowances 备低计价
Valuation reserve 计价准备
Value 价值
Valued policy 定额水险保单
Variable budget 可变动预算
Variable capital 可变资本
Variable cost 可变费用；可变成本
Variable expenses 可变动费用
Variable standard 可变动标准（定额）
Variance 差异
Variation 差异
Variation from standard cost 标准成本核算差异
Vendee 买主
Vendor 卖主
Vendor’ account 卖主帐
Venture account 短期投机买卖帐（同adventure account）
Verification by “tests and sruting” 抽查检证
Verification of account 核对帐目
Verification of footings and postings 总计及过帐的检证
Verification of outstandings by correspondence 欠款的通函检证
Vertical comb ination 纵式合并
Vested proprietorship (capital) 投入资本
Volumes of production 生产额
Vostro accounts 来帐（同loro account）
Voucher(s) 收据；传票
Voucher check 凭单支票
Couchered invoice 已核准发票
Voucher payable account 付款凭单帐户
Voucher register 应付凭单登记薄
Vouchers index 凭单索引
Vouchers payable 应付凭单
Vouchers payable register 付款凭单登记薄
Voucher system （付款）凭单制度
Wage rate 工资率
Wages allocation sheet 工资分配表
Wages and salaries books 薪金帐
Wages book 工资薄
Wages sheet 工资表
Wages summary 工资窠总表
Want slips 缺货单
Warehouse receipts仓单
Warehousing entry 入仓证书
Warrant 仓单
Warrants 认股权证；支付命令
Warrants payable 应付支付命令
Waste 耗费；废料
Waste book 草薄
Waste material 废料
Wasting assets 迤耗资产
Watered stock 挽水股（指价值不实的股份）
Wear and tear 耗损
Weekly reports 周报
Weighted averages 加权平均数
Weighted averages method 加权平均法（指存货的计价）
Welfare department expense 福利部费用
Wholesale 批发
Wholesale house; Wholesale firm 批发店
Wholesale merchant; Wholesale dealer; Wholesale 批发商人
Wholesale price 批发价
Wholesale trade; Wholesale business 批发生意
Winding – up 清理
Withdrawals 提款；退股；退夥
Working assets 运用资产
Working capital 运用资本
Working capital deficit 运用资本短绌数
Working capital fund 流转转资金
Working capital reserve 运用资本准备
Working expenses 营业费用
Working fund 周转金
Working liabilities 营运负债
Working partner 执行业务股东
Working sheet 计算表；结帐计算表
Work in process 在程工作；在制品
Work in process inventory 在程工作盘存；在制品盘存
Workmen’s compensation 工人恤养金
Wor order 工作通知单
Work – order ledger 工作通知单分类帐
Worksheet 计算表
Work sheet for distribution 分配计算表
Work ticket 工作单
Worseness 劣等品位
Worth 值
Write – down 减记（价值）
Write – off 销记（指帐项的销记）
Write – up 增记（价值）
Writing – off process 销除法
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