常见商贸英语术语

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1、常见商贸英语术语Aaccountspayable—Theamountacompanyowesforgoodsalreadyreceived.Notunlikeaperson’screditcardbalance;you’vegottheVCR,butyouhaven’ttakenthemoneyoutofthebankyet.accountsreceivable—Theamountacompanyisowedforgoodsitsoldoncredit.accrualmethodofaccount

2、ing—Usedformostcorporatefinancialstatements.Revenuesarecountedduringthetimethey’reearned,andexpensesarecountedduringthetimethey’reincurred.Cashdoesn’tneedtochangehandstoberecorded.Thisisafullerwayoflookingatfinancialhealth.It’sasifyoukeptrecordsnotjus

3、tofchecksyou’dwrittenanddepositsyoumade,butalsoofwhatyouowedonyourcreditcardsandwhatyouwereowedbyothers.Youcanfeelprettyrichifyourcheckingaccountisflush,butifyouowethousandsonyourcreditcardanddon’ttakethatintoaccount,youcanspendyourselfintotrouble.all

4、owanceforbaddebt—Theamountofdebtacompanyexpectsnottocollect.Thisissubtractedfromwhatthecompanyisowedforgoodsitsoldoncredit(accountsreceivable),sothebalancesheetbetterreflectsthecompany’strueeconomichealth.arbitration—Onemethodofsettlingdisputes,includ

5、ingunion-employerbattles.Thepartieschooseathirdpartytosettletheirdisagreement.Thisiscalledbindingarbitrationwhenthepartiesalsoagreetoabidebythearbitrator’sdecision.assets—Thingsacompanycontrols,whichusuallymeansitownstheseitems.Acarcompany’sassetswoul

6、dincludeeverythingfromcomputersusedbytheaccountingdepartment,tocarsnotyetsold,tothefactorywheretheautosaremade.Itemsmusthavevalueandmusthavebeenobtainedforameasurablecost;brokencomputersthatcan’tberepaireddon’tcount,nordoesacompany’sreputation.automat

7、ictellermachine(ATM)—Themachinesthatletyoudoyourbankingwithoutdealingwithaperson.AtATMs,youcantakecashfromyouraccount,makedepositsandmovemoneybetweenaccounts.Allyouneedisapasswordyoukeyinandanaccesscard.Bbalanceoftrade—Anaccountingofacountry’sexportsv

8、ersusimports.balancesheet—Areckoningofacompany’sfinancialhealthatagiventime.Listsassets,liabilitiesandequities.bankruptcy—Awordyoudon’twanttohearifacompanyorpersonowesyoualotofmoney.Thepersonorcompanyisconsideredbankruptifthey’reunabletopaythe