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ID:40735188
大小:63.00 KB
页数:10页
时间:2019-08-06
《英语商贸术语》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、英语商贸术语赵宝斌编辑整理随着同世界商务交往的增多,掌握一些商贸英语不再是专业人员的事,一般人也应该了解一些这方面的术语,下面是本人收集的常见商贸英语术语。供你参照。Aaccountspayable—Theamountacompanyowesforgoodsalreadyreceived.Notunlikeaperson’screditcardbalance;you’vegottheVCR,butyouhaven’ttakenthemoneyoutofthebankyet.accountsreceivable—Theamountacompanyisowedforgoodsitsoldoncre
2、dit.accrualmethodofaccounting—Usedformostcorporatefinancialstatements.Revenuesarecountedduringthetimethey’reearned,andexpensesarecountedduringthetimethey’reincurred.Cashdoesn’tneedtochangehandstoberecorded.Thisisafullerwayoflookingatfinancialhealth.It’sasifyoukeptrecordsnotjustofchecksyou’dwrittenan
3、ddepositsyoumade,butalsoofwhatyouowedonyourcreditcardsandwhatyouwereowedbyothers.Youcanfeelprettyrichifyourcheckingaccountisflush,butifyouowethousandsonyourcreditcardanddon’ttakethatintoaccount,youcanspendyourselfintotrouble.allowanceforbaddebt—Theamountofdebtacompanyexpectsnottocollect.Thisissubtra
4、ctedfromwhatthecompanyisowedforgoodsitsoldoncredit(accountsreceivable),sothebalancesheetbetterreflectsthecompany’strueeconomichealth.arbitration—Onemethodofsettlingdisputes,includingunion-employerbattles.Thepartieschooseathirdpartytosettletheirdisagreement.Thisiscalledbindingarbitrationwhenthepartie
5、salsoagreetoabidebythearbitrator’sdecision.assets—Thingsacompanycontrols,whichusuallymeansitownstheseitems.Acarcompany’sassetswouldincludeeverythingfromcomputersusedbytheaccountingdepartment,tocarsnotyetsold,tothefactorywheretheautosaremade.Itemsmusthavevalueandmusthavebeenobtainedforameasurablecost
6、;brokencomputersthatcan’tberepaireddon’tcount,nordoesacompany’sreputation.automatictellermachine(ATM)—Themachinesthatletyoudoyourbankingwithoutdealingwithaperson.AtATMs,youcantakecashfromyouraccount,makedepositsandmovemoneybetweenaccounts.Allyouneedisapasswordyoukeyinandanaccesscard.Bbalanceoftrade—
7、Anaccountingofacountry’sexportsversusimports.balancesheet—Areckoningofacompany’sfinancialhealthatagiventime.Listsassets,liabilitiesandequities.bankruptcy—Awordyoudon’twanttohearifacompanyorpersonowesy
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