会计专业外语账目词汇

第一篇：会计专业外语账目词汇

帐目名词

一、资产类Assets

流动资产Current assets

货币资金Cash and cash equivalents 现金Cash

银行存款Cash in bank

其他货币资金Other cash and cash

equivalents

外埠存款Other city Cash in bank 银行本票Cashier”s cheque 银行汇票Bank draft 信用卡Credit card

信用证保证金L/C Guarantee deposits存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investmentscorporate

bonds

基金Short-term investmentsother

短期投资跌价准备Short-term investments falling price reserves

应收款Account receivable 应收票据Note receivable

银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable

其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money

应收补贴款Cover deficit by state

subsidies of receivable 库存资产Inventories

物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage

低值易耗品Low-value consumption

goods

材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods

商品进销差价Differences between purchasing and selling price

委托加工物资Work in process-outsourced

委托代销商品Trust to and sell the goods on a commission basis

受托代销商品Commissioned and sell the goods on a commission basis

存货跌价准备Inventory falling price reserves

分期收款发出商品Collect money and send out the goods by stages

待摊费用Deferred and prepaid expenses 长期投资Long-term investment

长期股权投资Long-term investment on stocks

股票投资Investment on stocks

其他股权投资Other investment on stocks 长期债权投资Long-term investment on bonds

债券投资Investment on bonds

其他债权投资Other investment on bonds 长期投资减值准备Long-term investments depreciation reserves

股权投资减值准备Stock rights investment depreciation reserves

债权投资减值准备Bcreditor”s rights investment depreciation reserves

委托贷款Entrust loans 本金Principal 利息Interest

减值准备Depreciation reserves 固定资产Fixed assets 房屋Building 建筑物Structure

机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement

累计折旧Accumulated depreciation 固定资产减值准备Fixed assets depreciation reserves

房屋、建筑物减值准备Building/structure depreciation reserves

机器设备减值准备Machinery equipment depreciation reserves

工程物资Project goods and material 专用材料Special-purpose material 专用设备Special-purpose equipment 预付大型设备款Prepayments for equipment

为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process 安装工程Erection works

在安装设备Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程General overhaul project 在建工程减值准备Construction-in-process depreciation reserves

固定资产清理Liquidation of fixed assets无形资产Intangible assets 专利权Patents

非专利技术Non-Patents

商标权Trademarks, Trade names 著作权Copyrights 土地使用权Tenure 商誉Goodwill

无形资产减值准备Intangible Assets depreciation reserves

专利权减值准备Patent rights depreciation reserves

商标权减值准备trademark rights depreciation reserves

未确认融资费用Unacknowledged financial charges

待处理财产损溢Wait deal assets loss or income

待处理财产损溢Wait deal assets loss or income

待处理流动资产损溢Wait deal intangible assets loss or income

待处理固定资产损溢Wait deal fixed assets loss or income

accountant genaral会计主任 account balancde结平的帐户 account bill帐单

account books帐

account classification帐户分类account current往来帐

account form of balance sheet帐户式资产负债表

account form of profit and loss statement帐户式损益表

account payable应付帐款account receivable应收帐款account of payments支出表

account of receipts收入表

account title帐户名称，会计科目

accounting year或financial year会计年度 accounts payable ledger应付款分类帐Accounting period（会计期间）are related to specific

time periods ,typically one year（通常是一年）

资产负债表：balance sheet可以不大写b 利润表： income statements(or statements of income)

利润分配表：retained earnings 现金流量表：cash flows

二、负债类Liability

短期负债Current liability

短期借款Short-term borrowing 应付票据Notes payable

银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应付账款Account payable 预收账款Deposit received

代销商品款Proxy sale goods revenue 应付工资Accrued wages

应付福利费Accrued welfarism 应付股利Dividends payable 应交税金Tax payable

应交增值税value added tax payable 进项税额Withholdings on VAT 已交税金Paying tax

转出未交增值税Unpaid VAT

changeover

减免税款Tax deduction

销项税额Substituted money on VAT 出口退税Tax reimbursement for export 进项税额转出Changeover withnoldings on VAT

出口抵减内销产品应纳税额Export deduct domestic sales goods tax

转出多交增值税Overpaid VAT changeover

未交增值税Unpaid VAT 应交营业税Business tax payable

应交消费税Consumption tax payable 应交资源税Resources tax payable 应交所得税Income tax payable

应交土地增值税Increment tax on land value payable

应交城市维护建设税Tax for maintaining and building cities payable

应交房产税Housing property tax payable 应交土地使用税Tenure tax payable 应交车船使用税Vehicle and vessel usage

license plate

tax(VVULPT)payable

应交个人所得税Personal income tax

payable

其他应交款Other fund in conformity with paying

其他应付款Other payables

预提费用Drawing expense in advance 其他负债Other liabilities

待转资产价值Pending changerover assets value

预计负债Anticipation liabilities 长期负债Long-term Liabilities 长期借款Long-term loans

一年内到期的长期借款Long-term loans due within one year

一年后到期的长期借款Long-term loans due over one year

应付债券Bonds payable

债券面值Face value, Par value 债券溢价Premium on bonds 债券折价Discount on bonds 应计利息Accrued interest

长期应付款Long-term account payable 应付融资租赁款Accrued financial lease outlay

一年内到期的长期应付Long-term account payable due within one year

一年后到期的长期应付Long-term account payable over one year 专项应付款Special payable

一年内到期的专项应付Long-term special payable due within one year

一年后到期的专项应付Long-term special payable over one year 递延税款Deferral taxes

所有者权益类OWNERS” EQUITY

资本Capita

实收资本(或股本)Paid-up capital(or stock)

实收资本Paicl-up capital 实收股本Paid-up stock

已归还投资Investment Returned 公积

资本公积Capital reserve

资本(或股本)溢价Cpital(or Stock)premium

接受捐赠非现金资产准备Receive non-cash donate reserve

股权投资准备Stock right investment reserves

拨款转入Allocate sums changeover in 外币资本折算差额Foreign currency capital

其他资本公积Other capital reserve 盈余公积Surplus reserves 法定盈余公积Legal surplus

任意盈余公积Free surplus reserves 法定公益金Legal public welfare fund 储备基金Reserve fund

企业发展基金Enterprise expension fund 利润归还投资Profits capitalizad on return of investment 利润Profits

本年利润Current year profits 利润分配Profit distribution

其他转入Other chengeover in

提取法定盈余公积Withdrawal legal surplus

提取法定公益金Withdrawal legal public welfare funds

提取储备基金Withdrawal reserve fund 提取企业发展基金Withdrawal reserve for business expansion

提取职工奖励及福利基金Withdrawal staff and workers” bonus and

welfare fund

利润归还投资Profits capitalizad on return of investment

应付优先股股利Preferred Stock dividends payable

提取任意盈余公积Withdrawal other common accumulation fund

应付普通股股利Common Stock dividends payable

转作资本(或股本)的普通股股利Common Stock dividends change to

assets(or stock)

未分配利润Undistributed profit

四、成本类Cost

生产成本Cost of manufacture 基本生产成本Base cost of manufacture 辅助生产成本Auxiliary cost of manufacture

制造费用Manufacturing overhead 材料费Materials

管理人员工资Executive Salaries 奖金Wages

退职金Retirement allowance 补贴Bonus

外保劳务费Outsourcing fee

福利费Employee benefits/welfare 会议费Coferemce

加班餐费Special duties

市内交通费Business traveling 通讯费Correspondence 电话费Correspondence

水电取暖费Water and Steam 税费Taxes and dues 租赁费Rent

管理费Maintenance

车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费Education and training 接待费Entertainment

图书、印刷费Books and printing 运费Transpotation

保险费Insurance premium 支付手续费Commission 杂费Sundry charges

折旧费Depreciation expense

机物料消耗Article of consumption 劳动保护费Labor protection fees

季节性停工损失Loss on seasonality cessation

劳务成本Service costs

五、损益类Profit and loss

收入Income

业务收入OPERATING INCOME 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenue

其他业务收入Other operating revenue 材料销售Sales materials 代购代售

包装物出租Wrappage lease

出让资产使用权收入Remise right of assets revenue

返还所得税Reimbursement of income tax 其他收入Other revenue 投资收益Investment income

短期投资收益Current investment income 长期投资收益Long-term investment income

计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue

国家扶持补贴收入Subsidize revenue from country

其他补贴收入Other subsidize revenue 营业外收入NON-OPERATING INCOME 非货币性交易收益Non-cash deal income 现金溢余Cash overage

处置固定资产净收益Net income on disposal of fixed assets

出售无形资产收益Income on sales of intangible assets

固定资产盘盈Fixed assets inventory profit 罚款净收入Net amercement income 支出Outlay

业务支出Revenue charges 主营业务成本Operating costs 产品销售成本Cost of goods sold 服务成本Cost of service

主营业务税金及附加Tax and associate charge

营业税Sales tax

消费税Consumption tax

城市维护建设税Tax for maintaining and building cities

资源税Resources tax

土地增值税Increment tax on land value 5405其他业务支出Other business

expense

销售其他材料成本Other cost of material sale

其他劳务成本Other cost of service 其他业务税金及附加费Other tax and associate charge 费用Expenses

营业费用Operating expenses

代销手续费Consignment commission charge

运杂费Transpotation

保险费Insurance premium 展览费Exhibition fees 广告费Advertising fees

管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费Repair charge

低值易耗摊销Article of consumption

办公费Office allowance 差旅费Travelling expense

工会经费Labour union expenditure

研究与开发费Research and development expense

福利费Employee benefits/welfare 职工教育经费Personnel education 待业保险费Unemployment insurance 劳动保险费Labour insurance 医疗保险费Medical insurance 会议费Coferemce

聘请中介机构费Intermediary organs 咨询费Consult fees 诉讼费Legal cost

业务招待费Business entertainment 技术转让费Technology transfer fees

矿产资源补偿费Mineral resources compensation fees

排污费Pollution discharge fees 房产税Housing property tax

车船使用税Vehicle and vessel usage license plate tax(VVULPT)

土地使用税Tenure tax 印花税Stamp tax

财务费用Finance charge 利息支出Interest exchange 汇兑损失Foreign exchange loss 各项手续费Charge for trouble

各项专门借款费用Special-borrowing cost 营业外支出Nonbusiness expenditure 捐赠支出Donation outlay 减值准备金Depreciation reserves 非常损失Extraordinary loss

处理固定资产净损失Net loss on disposal of fixed assets

出售无形资产损失Loss on sales of intangible assets

固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement

罚款支出Amercement outlay 所得税Income tax

第二篇：会计专业外语习题集.ppt.Convertor

Ⅰ.Circle T if the statement is True, F if it is false.1、(T)Closing entries convert nominal accounts to zero balances.2、(F Dividend Declared is a temporary account and is closed to Retained Earnings account at the end of the accounting period.3、(T)Purchases Returns and Allowances is recorded in the purchases journal.4、(F)The term “prepaid” designates the seller is to remit to the freight company.5、(F)A debit memo on a bank statement indicates an addition to the bank balance.6、(T)CPV(Cost-volume-profit)analysis is just the same as break-even analysis.7、(F)External reporting(i.e., financial accounting)must follow GAAP in all respects.8、(F)Financial position can best be determined by referring to the income statement.9、(F)If one has made a sale for which the money has not yet been received, one would debit Unearned Revenues and credit Earned Revenues.10、(F)An decrease in accounts receivable would be deducted from Net Income in the operating activities section in the statement of cash flows that employs the indirect method.11、(T)On a per-unit basis, fixed costs remain constant with changes in volume.12、(F)Preparation of a worksheet helps reduce the possibility of overlooking an adjustment.13、(F)The accrual basis of accounting often violates the matching rule.14、(B)The owner’s withdrawals account is closed to the Income Summary account.Ⅱ.Choose the best answer for each question and write it on Answer Sheet.1、Which of the following accounts should appear in the post-closing trial balance?

A.Supplies Expense答案：D

B.Unearned Revenue

C.Depreciation Expense

D.Sales2、Sheen, Inc.has fixed costs per month of $12,000.Contribution margin is 20% of sales.What amount of monthly sales will allow the corporation to break even?

A.$12,000

B.$2,400答案：C

C.$20,000

D.$60,0003、Who(buyer or seller)would bear the freight cost and who would remit to freight company under the selling term:“F.O.B.shipping point, freight prepaid”?

A.Buyer, Buyer答案：A

B.Seller, Seller

C.Buyer, Seller

D.Seller, Buyer4、Which of source documents can provide the basis for an entry in the purchaser’s

accounting records?

A.Sales invoice答案：D

B.Purchase order

C.Purchase requisition

D.Receiving report5、Which of the following measures is useful as an indication of the ability of a firm to

liquidate current liabilities?

A.Working capital答案：A

B.Quick ratio

C.Working capital ratio

D.All of the above6、The ratio of the quick assets to current liabilities, which indicates the “instant”

debt-paying ability of a firm, is: 答案：B

A.Acid-test ratio

B.current ratio

C.Bankers’ ratio

D.Working capital ratio7、A measure useful in evaluating the efficiency in credit management is:

A.Working capital

B.Number of days’ sales in receivables答案：C

C.Number of days’ sales in inventory

D.Ratio of plant assets to long-term liabilities8、Which of the following descriptions is not the nature of corporations?

A.Separate legal entity

B.Share of stock may be bought and sold freely答案：A

C.Stockholders have unlimited liability

D.Double taxation9、If X company purchased merchandise from Y company on credit, for X company

the transaction would be entered in :

A.a purchases journal答案：D

B.a sales journal

C.a cash receipts journal

D.a cash disbursement journal10、Which of the following accounts can be found in the statement of owner’s equity?

A.Retained Earnings答案：A

B.Dividend Declared

C.Income Summary

D.Net Income11、H company sold merchandise to K company $10,000 and then K company

returned $4,000 merchandise to M company.In this transaction, a credit memo should

be issued by:

A.H company

B.K company

C.Bank

D.Freight company

答案：流动资产通常是按照它们的流动性或变现能力排列的Ⅲ.Translate the following sentences into Chinese.1、Current assets are usually listed in the order of their “liquidity” or convertibility

into cash.答案：独资、合伙和股份有限公司这三种类型的企业组织的资产负债表中的主要

不同出现在业主权益部分。

2、The principal differences in the balance sheet for the three forms of business

organizations——the single proprietorship, the partnership and the corporation——

appear in the owners’ equity section.答案：在日历或财务结束时，所需的调整分录就必须记入普通日记账并

过入分类账户，以完成恰当的结账程序

3、At the close of the calendar or fiscal year, the necessary adjusting entries must be

recorded in the general journal and posted to the ledger accounts in order to

accomplish the proper closing procedures.答案：1987年，财务会计准则委员会发布了第95号财务会计准则公告《现金流

量表》，以取代第19号会计原则委员会意见书《财务状况变动报告》。

5、In 1987, The Financial Accounting Standards Board issued SFAS No.95

“Statement of Cash Flows”, which superseded APB Opinion No.19 “Reporting

Changes in Financial Position”.答案：保本分析可以按两种方法进行：一是等式法，二是单位边际利润（贡献）

法。

6、Break-even analysis can be approached in two ways: First, by what is called the

equation method;and second, by what is called the unit contribution method.答案：百分比分析、比值、周转率及其他财务比率，可以反映企业的财务状况和

经营成果，它们都是有用的财务指标。

7、Percentage analyses, ratios, turnovers, and other measures of financial position and

operating results are useful analytical measures.Ⅳ.Make the necessary entries according to the following requirements.1、To reflect the sales salaries $3,000 to employees on services rendered but not paid

on Jan.31(Make adjusting entries)

Dr.Sales Salaries Expense3,000

Cr.(Accrued)Salaries Payable3,0002、In 2004, withdrawal of cash $16,000 by owner: Conway(Make closing entries)

Dr.Conway, Capital16,000

Cr.Conway, Drawing16,0003、(1)On Mar.2, Gecko Company purchased goods from Hadley Co.with a list

$6,000, but Gecko was entitled to a 10% trade discount;term 2/10,n/30, F.O.B.destination, freight collect.Gecko Company Paid freight on shipment from Hadley

Co., $360.(1)Mar.2:

Dr.Purchases5,400[=6,000×(1-10%)]

Cr.Accounts Payable--Hadley Co.5,400

Dr.Accounts Payable--Hadley Co.360

Cr.Cash360

(2)On Mar.9, Gecko Company received a credit memo of $400 from Hadley Co.as

an adjustment of the prices charged for the merchandise purchased on Mar.2.(2)Mar.9:

Dr.Accounts Payable--Hadley Co.400

Cr.Purchases Returns and Allowances400

(3)On Mar.10, Gecko Company paid Hadley Co.the amount due.（Record the transactions for Gecko Company in general journal entry form）

(3)Mar.10:

Dr.Accounts Payable--Hadley Co.4,640

[=5,400-360-400]

Cr.Cash4,540

Purchases Discounts100

[=(5,400-400)×2%]

第三篇：社会工作专业外语词汇

individuals, families, groups, organizations, and communities.（个人，家庭，团体，组织和社区）

discrimination（歧视）poverty（贫困）social problems.（社会问题） socialjustice（社会正义）

 dignity and worth of the person（人的尊严和价值）

importance ofhumanrelationships（人际关系的重要性）

integrity（诚信）

 competence.（能力）

Socialassistance社会救助

the core of social work（社会工作的核心）

address social problems.（解决社会问题）

social problems.（社会问题）

promote, restore, maintain, and enhance（..促进,恢复,保持和加强...）professional expertise.（专业经验）

specific legal obligations（具体的法律义务）

Self—Determination（自决）

identify and clarify（确定和澄清）

professional relationship（专业关系）

professional experience.（专业经验）

Social Diversity（社会多样性）

political belief（政治信仰）

ConflictsofInterest（利益冲突）

Privacy and Confidentiality（隐私与保密）

legally authorized body（法律授权机构）

social work licensure.（社会工作执照）

Termination of Services（终止服务）

Referral（转介）social work practice.（社会工作实务）

professional functions（专业职能）

professional credentials（专业认证）

Evaluation and Research（评估和研究）

social policies（社会政策）

Valuesystem价值体系 thepurposeoftheservice服务的目的 professionalcredential专业认证

publicrelation公共关系the

objectivefact客观事实

subjectivefeeling主观感受

politicalorientation政治取向

publicareas 公共区域

socialsystems 社会制度

socialsupport 社会支持

socialstatus社会地位

Socialorganization 社会组织

accesstorecords 访问记录

theethicalstandardsoftheprofession 行业道德标准

第四篇：外语经贸类词汇

外语经贸类词汇

澳新紧密经济关系协定ANZCERTA：Australia New Zealand Closer Economic Relations Trade Agreement

摆脱亚洲金融危机的影响shake off the impact of the financial crisis

帮助人才脱颖而出help excellent talents find way to distinction

备件spare parts

部长级会议ministerial meeting

采取积极财政政策 proactive fiscal policy

出口创汇型/外向型产业export-oriented industry

垂直兼并vertical merger

倒爷profiteer

抵免offset

东盟自由贸易区AFTA：ASEAN Free Trade Area

东南亚国家联盟ASEAN：Association of South-East Asian Nations

对外项目承包foreign project contracting

反倾销措施anti-dumping measures against „„

防伪标志anti-fake label

放松银根ease monetary policy

非配额产品quota-free products

非生产性投资investment in non-productive projects

风险管理/评估risk management/ assessment

风险基金venture capital

风险准备金loan loss provision/ provisions of risk

岗位培训on-the-job training

港元的联系汇率制the linkage system between the US dollar and the HK dollar 搞活国有大中型企业revitalize large and medium-sized state owned enterprises 工程项目engineering project

工业增加值industrial added value

公正合理equitable and rational

固定资产投资investment in the fixed assets

广开就业门路increase employment opportunities;create jobs in every possible way;open up more channels of employment

规模经济scale economy/ economies of scale

国合企业（即国有合作社）state-owned cooperatives

国际清算international settlement

国际收支平衡balance of international payments/ balance of payment

国际收支不平衡disequilibrium of balance of payment

国家补贴public subsidies

国家鼓励项目projects listed as encouraged by the state

国家科技创新体系State Scientific and Technological Innovation System

国家现汇结存state foreign exchange reserves

合理引导消费guide rational consumption

横向兼并horizontal merger

坏帐、呆帐、死帐bad account/ dead account/ uncollectible account/bad debt/ bad loan 货币市场money market

机构臃肿overstaffing in(government)organizations

机构重叠organizational overlapping

技工贸结合的科技型企业scientific and technological enterprises that integrate scientific and technological development with industrial and trade development

季节性调价seasonal price adjustments

既成事实established/accomplished facts

减免债务reduce and cancel debts

建材building materials

进口环节税import linkage tax

经常项目current account

经常性的财政收入regular revenues

竟价投标competitive bidding

就业前培训pre-job training

控股公司holding company

垃圾融资junk financing

劳动密集性企业labor-intensive enterprises

劳务合作labor service cooperation

累计实现顺差143.4美元accumulatively realizing trade surplus

利改税substitution of tax payment for profit delivery

流动人口floating population

龙头产品lagship product

乱集资、乱摊派、乱收费unwarranted pooling of funds, arbitrary requisition of donations and exaction of fees from enterprises/ unauthorized pooling of funds, compulsory donations and random levies on enterprises

慢性萧条chronic depression

农业技术合作ATC：Agricultural Technical Cooperation

盘活存量资产revitalize stock assets

配件accessories

皮包公司flying-by-night company;bogus company

平等互利、讲求实效、形式多样、共同发展的方针pursuing practical results, adopting various waysand seeking common development/ the principle of equality, mutual benefit, efficiency, diversity and mutual development

瓶颈制约 “bottleneck” restrictions

企业的自我约束机制self-regulating mechanism of enterprises

企业技术改造technological updating of enterprises

企业亏损补贴subsidies to cover enterprise losses

企业所得税corporate income tax

千年问题、千年虫millennium bug

抢得先机take the preemptive opportunities

清理、修订screen and modify

求同存异overcome differences and seek common ground

商住和公益设施建设commercial, residential and public utility construction

申报制度reporting system;income declaration system

实行股份制enforce stockholding system

实行国民待遇grant the national treatment to, treat foreign investors as quals to the Chinese counterparts

市场准人的行政管理措施AAMAAdministrative Aspects of Market Access

适销对路的产品readily marketable products

双重轨制two-tier system / double-track system

水利water conservation

所有制形式forms of ownership

贪图安逸crave comfort and pleasure

通货紧缩deflation

通货膨胀inflation

同步增长increase in the same pace

外援方式modality of foreign aid

无氟冰箱freon-free refrigerator

无纸交易paperless transaction

现代企业制度modern corporate system

消费膨胀inflated consumption

协议投标negotiated bidding

信息化informationize

形成统一、开放和竞争有序的市场establish an unified, open market with orderly competition 亚欧会议ASEM：Asia-Europe Meeting

亚太法定计量论坛APLMF：Asia Pacific Legal Metrology Forum

亚太工商咨询理事会ABAC：APEC Business Advisory Council

亚太计量程序APMP：Asia Pacific Metrology Program

亚太经合组织部长级会议AMM：APEC MinisteriaI Meeting

亚太经合组织经济领导人会议AELM： APEC Economic Leaders Meeting

亚太经济合作组织APEC：Asia-Pacific Economic Cooperation

亚太能源研究中心APERC：Asia Pacific Energy Research Center

亚太商业论坛ABF：APEC Business Forum

亚太商业网络APB-Net：Asia-Pacific Business Network

亚太实验室认可合作APLAC：Asia Pacific Laboratory Accreditation Cooperation

亚太通讯与数据系统ACDS：APEC Communications and Database System

亚太信息基础设施APII：Asia-Pacific Information Infrastructure

亚太中小企业技术交流与培训中心ACTETSME：APEC Center for Technology Exchange and Training for Small and Medium Enterprises

亚洲开发银行ADB: Asian Development Bank

以试点的形式实行外贸权自动登记制度implement an automatic registration system of foreign trading rights on a trial basis

营业税turnover tax

在巩固公有制主体地位的同时,促进多种所有制经济共同发展alongside fortifying the status of the public ownership as the mainstay, it is also encouraged to witness common development of different systems of ownership

债转股debt-to-equity swap

中华人民共和国保护台湾同胞投资实施条例Implementation Rules of the P.R.C.on the Protection of Investments by Compatriots from Taiwan

中介服务组织intermediary service organization

注入新的生机与活力bring new vigor and vitality into

转化经营机制change the method of operation

资本项目capital account

自1999年1月1日起实行come into official enforcement as of January 1, 1999 自由浮动汇率free floating exchange rate;variable exchange rate

自驻经营,自负盈亏responsible for their own management decisions, profits and losses 走上良性发展的轨道going on the track of sound progress

shipping service company船务公司

generic products非商标(非专利)产品

prudent monetary policy稳健的货币政策

deficit spending超前消费

run on banks(到银行)挤兑

domestic support to agriculture对农业的国内支持

special bonds特种债券

economy of abundance富裕经济

Animal-based protein动物源性蛋白

dual purpose exports军民两用品出口

dual-use goods and technology军民两用产品和技术

NAFTA North American Free Trade Area北美自由贸易区

global quota全球配额

grandfather clause祖父条款

Animal-derived food动物源食品

EVSL(Early Voluntary Sectoral Liberalization)部门提前自愿自由化

TILF(Trade and Investment Liberalization and Facilitation)贸易和投资自由化和便利化

常见缩略：

C&F(cost & freight)成本加运费价

T/T(telegraphic transfer)电汇

D/P(document against payment)付款交单

D/A(document against acceptance)承兑交单

C.O(certificate of origin)一般原产地证

G.S.P.(generalized system of preferences)普惠制

CTN/CTNS(carton/cartons)纸箱

PCE/PCS(piece/pieces)只、个、支等

DL/DLS(dollar/dollars)美元

DOZ/DZ(dozen)一打

PKG(package)一包，一捆，一扎，一件等

WT(weight)重量

G.W.(gross weight)毛重

N.W.(net weight)净重

(customs declaration)报关单

EA(each)每个，各

W(with)具有

w/o(without)没有

FAC(facsimile)传真

IMP(import)进口

EXP（export）出口

MAX(maximum)最大的、最大限度的MIN(minimum)最小的，最低限度

M 或MED(medium)中等，中级的M/V（merchant vessel）商船

S.S(steamship)船运

MT或M/T(metric ton)公吨

DOC(document)文件、单据

INT（international）国际的P/L(packing list)装箱单、明细表

INV(invoice)发票

PCT(percent)百分比

REF（reference）参考、查价

EMS（express mail special）特快传递

STL.(style)式样、款式、类型

T或LTX或TX(telex)电传

RMB（renminbi）人民币

S/M（shipping marks）装船标记

PR或PRC(price)价格

PUR(purchase)购买、购货

S/C（sales contract）销售确认书

L/C（letter of credit）信用证

B/L（bill of lading）提单

FOB（free on board）离岸价

CIF（cost, insurance & freight）成本、保险加运费价 GMO(genetically modified organism)转基因组织

CAGA(compound annual growth average)年复合增长率

第五篇：园林专业外语词汇

园林专业外语词汇大全主入口大门/岗亭main entrance gate/guard 每栋建筑入口 entrance paving to unit house(for vehicle & pedestrian)篮球场 basketball court 次入口/岗亭2nd entrance gate/guard house 网球场 tennis court(for vehicle & pedestrian)阶梯坐台 terracing seatwall 商业中心入口

entrance to shopping ctr.广场 main plaza 水景

water feature

森林

forest garden 小型露天剧场 mini amphi-theatre 迎宾景观

welcoming feature

观景木台

timber deck(viewing)竹园

bamboo garden

漫步广场

walkway plaza 露天咖啡廊 out door café

巨大迎宾水景-2 grand welcoming feature-2 木桥

timber bridge

洞穴

grotto 吊桥

hanging bridge

休憩台地(低处)lounging terrace(lower)休憩台地(高处)lounging terrace(upper)特色踏步 feature stepping stone 野趣小溪 river wild 儿童乐园 children's playground 旱冰道

slide 羽毛球场 badminton court 旱景

dry landscape 日艺园 Japanese garden 旱喷泉 dry fountain 观景台 viewing deck 游泳池 swimming pool 极可意 Jacuzzi 嬉水池 wading pool 儿童泳池 children's pool 蜿蜒水墙 winding wall 石景雕塑 rock sculpture 中心广场 central plaza 健身广场 exercise plaza 交流广场 meditating plaza 趣味树阵 tree battle formation 停车场 parking area 特色花架

trellis 雕塑小道 sculpture trail(高尔夫)轻击区 putting green 高尔夫球会所 golf clubhouse 石景园 rockery garden 旱溪 dry stream 凉亭

Pavilion 户外淋浴

outdoor shower 拉膜结构 tensile structure 台阶

stair

高尔夫球车停车场 parking(golf car)健身站

exercise station 晨跑小路 jogging footpath 车道 /人行道 driveway/sidewalk 人行漫步道 promenade 瀑布及跳舞喷泉

(入口广场)water fall and

dancing fountain(entry plaza)特色入口

entry feature

石景广场 rockery plaza 园林学

Landscape architecture garden

architecture 造园学 Garden making, landscape gardening 环境园艺学 Environmental horticulture 观赏园艺学 Ornamental horticulture 园林艺术 garden art 园林美学 Garden aesthetics 园林建筑学 Garden architecture 园林建筑 Garden building 园林工程 Garden engineering 园林植物 Landscape plant 观赏植物 Ornamental plant 盆景 Miniature landscape,penjing 园林 Garden and park 园林学史 History Of garden architecture 园林规划 Garden planning,landscaping

planning 园林设计 Garden design 园林机具设备 Gardening machine 园林管理 Garden management 园林生态 Landscape ecology

绿化 greening,planting 环境绿化 Environmental greening 绿地面积 Green area 绿地率 Ratio Of green space 城市绿化覆盖率 Urban Green coverage 工厂绿化 Factory greening,factory gardening 街道绿化 Street greening,street planting 车行道绿化 Driveway greening 分车带绿化 Dividing Stripe greening 人行道绿化 Sidewalk greening 群众绿化 Mass Planting movement 郊区绿化 Suburban greening 公路绿化 Highway greening 铁路绿化 Railway greening,railway planting 堤岸种植 Bank planting 阳台绿化 Balcony greening 窗台绿化 window-sill greening 屋顶绿化 Roof greening 垂直绿化 Vertical greening 攀缘绿化 Climber greening 桥头绿化 Bridgehead greening 花园

garden 专类花园 Specified flower garden 花园村 Garden village 园林城市 Landscape garden city 蔷薇园

Rose garden 松柏园 Conifer garden 球根园 Bulb garden 宿根园 Perennial garden 假山园 Rock garden,Chinese rockery 狩猎场 Hunting ground 街心花园 Street crossing center garden 小游园 Petty Street garden 水景园 Water garden 铺地园 Paved garden 野趣园 Wild plants botanical garden 野生植物园 Wild plants garden 乡趣园 Rustic garden 盆景园 Penjing garden,miniature land-scape 动物园 zoo,zoological garden 墓园 Cemetery garden 沼泽园 Bog and marsh garden 水生植物园 Aquatic plants garden 学校园 School garden 室内花园 Indoor garden 芳香花园 Fragrant garden 盲人花园 Garden for the blind 公园

park,Public park

城市公园 City park,urban park 区公园 Regional park 儿童公园 Children park 体育公园 Sports park 森林公园 Forest park 纪念公园 Memorial park

烈士纪念公园 Martyr memorial park 综合公园 Comprehensive park 文化公园 Cultural park

文化休憩公园 Cultural and recreation park 中央公园 Central park 天然公园 Natural park

海滨公园 Seaside park,seabeach park 古迹公园 Historic site park 河滨公园 Riverside park 湖滨公园 Lakeside park

路边公园 Roadside park,street park 娱乐公园 Amusement park 雕塑公园 Sculpture park 休憩公园 Recreation park 疗养公园 Sanatorium park 国家公园 National park

邻里公园 Neighborhood park 特种公园 Special park 植物园 Botanical garden 植物公园 abeled plants park 高山植物园 alpine garden

热带植物园 tropical plants garden

药用植物园 medical plants garden,herb garden

绿地 green space

公共绿地 Public green space 单位绿地 Unit green area 城市绿地 Urban green space

街道广场绿地 Street and square green area 居住区绿地 Residential quarter green area 防护绿地 Green area for environmental protection 郊区绿地 Suburban green space 街坊绿地 Residential block green belt 附属绿地 Attached green space 生产绿地 Productive plantation area 苗圃 nursery 风景 landscape,scenery 自然景观 Natural landscape 人文景观 Human landscape,scenery of humanities 草原景观 Prairie landscape 山岳景观 Mountain landscape,alpine landscape 地理景观 Geographical landscape 湖泊景观 Lake view 郊区景观 Suburban landscape 地质景观 Geological landscape 喀斯特景观 Karst landscape 植物景观 Plants landscape,flora landscape 中国古典园林 Classical Chinese garden 中国传统园林 Traditional Chinese garden 中国古代园林 Ancient Chinese garden 中国山水园 Chinese mountain and water garden 帝王宫苑 Imperial palace garden 皇家园林 Royal garden 私家园林 Private garden 江南园林 Garden on the Yangtze Delta 西方古典园林 Western classical garden 英国式园林 English style garden 中英混合式园林 Anglo-Chinese style garden 意大利式园林 Italian style garden 西班牙式园林 Spanish style garden 法兰西式园林 French style garden 勒诺特尔式园林 Le-Notre's style garden 文艺复兴庄园 Renaissance style villa 洛可可式园林 Rococo style garden 园林专业词汇2 巴洛克式园林 Baroque style garden 庄园 manor,villa garden 廊柱园 Peristyle garden,patio 绿廊 xystus 迷阵 maze,labyrinth 灵囿 Ling You Hunting Garden 灵沼 Ling Zhao Water Garden 灵台 Ling Tai Platform Garden 阿房宫 E-Pang Palace 上林苑 Shang-Lin Yuan 未央宫 Wei-Yang Palace 洛阳宫 Luoyang Palace 华清官 Hua-Qing Palace

艮岳 Gen Yue Imperial Garden

圆明园 Yuan-Ming Yuan Imperial Garden 颐和园 Yi-He Yuan Imperial Garden,Summer Palace

承德避暑山庄 Chengde Imperial Summer Resort

苏州园林 Suzhou traditional garden 悬园 Hanging Garden

英国皇家植物园 Royal Botanical Garden, Kew garden

凡尔赛宫苑 Versailles Palace Park

枫丹白露宫园Fontainebleau Palace Garden 景 view,scenery,feature 远景 Distant view近景 Nearby view

障景 Obstructive scenery,blocking view 借景 Borrowed scenery,view borrowing 对景 Opposite scenery,view in opposite place 缩景 Miniature scenery,abbreviated scenery 漏景 Leaking through scenery 框景 Enframed scenery 尾景 Terminal feature 主景 Main feature

副景 Secondary feature 配景 Objective view 夹景 Vista line,vista 前景 Front view 背景 background

景序 Order of sceneries 景点 Feature spot,view spot 仰视景观 Upward landscape 俯视景观 Downward landscape 季相景观 Seasonal phenomena

气象景观 Meteorological diversity scenery 视野 Visual field

秋色 Fall color,autumn color 园林空间 Garden space 开敞空间 Wide open space, wide space 封闭空间 Enclosure space 意境 artistic conception,poetic imagery 苍古 antiquity 空灵 spaciousness,airiness 动观 in-motion viewing 静观 in-position viewing 视错觉

Visual illusion 园林艺术布局 Artistic layout of garden 对称平衡 Symmetrical balance 不对称平衡 Asymmetrical balance 左右对称 Bilateral symmetry 辐射对称 Radial symmetry 透景线 Perspective line 轴线 axis,axial line 主轴 Main axis 副轴 Auxiliary axis 暗轴 Hidden axis,invisible axis 树冠线 skyline 园林色彩艺术 Art of garden colors 单色谐调 Monochromatic harmony 复色谐调 Compound chromatic harmony 对比色突出 Contrast colors accent近似色谐调 Approximate colors harmony 暖色 Warm color 冷色 Cool color 色感 Color sense 城市绿地系统规划 Urban green space system planning 绿地系统 Green space system 公共绿地定额 Public green space quota 公共绿地指标 Public green space norm 绿地布局 Green space layout 吸引圈

Attractive circle 吸引距离 Attractive distance 有效半径 Effective radius 绿地资源 Green space resource 绿地效果 Green space effect 绿地规划程序 Planning procedure of the green space 空间规划 Space planning 形象规划 Image plan 实施规划 Implementary plan 必要生活空间 Necessary living space 余暇生活空间 Leisure time living space 利用频度 Usage frequency

树种规划 Planning of trees and shrubs 绿地类型 Typeof green space 环状绿型 Annular green space 块状绿地 Green plot 点状绿地 Green spot

放射状绿地 Radiate green space

楔状绿地 wedge-shaped green space 缓冲绿地 Buffer green space 防音绿地 Noiseproof green space 科学景观论 Scientific landscape theory 园林保留地 Reserve garden 公园规划park planning

园林总体规划 Garden master planning 总平面规划 Site planning 园林分区 Garden zoning 安静休息区 Tranquil rest area

儿童活动区 Children playing space

儿童游戏场 Children playground, playlot 体育运动区 Sports activities area 野餐区 Picnic place

散步区 Pedestrian space

群众集会区 Mass meeting square 观赏植物区 Ornamental plants area

观赏温室区 Display greenhouse area, display conservatory area 草坪区 Lawn space

绿荫区 Shade tree section

历史古迹区 Historical relics area

青少年活动区 Youngsters activities area 诱鸟区 Bird sanctuary area 钓鱼区 Fishing center 野营区 Camp site

游人中心 Visitors center 服务中心 Service center

探险游乐场 Adventure ground 文化活动区 Cultural activities area

道路系统 Approach system, road system 环形道路系统 Circular road system 方格形道路系统 Latticed road system 放射形道路系统 Radiate road system 自然式道路系统 Informal road system 规整式道路系统 Formal road system 混合式道路系统 Mixed style road system 园林规划图 Garden planning map 园林规划说明书 Garden planning direction 城市公园系统 Urban park system 公园分布 Distribution of parks 公园类型 Park type, park category 公园间距 Distance between parks 公园形式 Park styles 游览区 Excursion area, open-to-public area 非游览区 no-admittance area 办公区

Administrative area 服务区

Service center 动休息区 Dynamic rest space 静休息区 Static rest space 娱乐演出区 Entertaining performance place 主要入口 Main entrance 次要入口 Secondary entrance 人流量 Visitors flowrate 车流量 Vehicle flowrate 公园道路 parkroad 公园水陆面积比率 land-water ratio 游人容纳量 Visitors capacity 风景资源调查 Landscape resource evaluation 风景学 scenicology 风景规划 Landscape plan 风景设计 Landscape design 游览路线 Touring route 旅游资源 Tourism resource 旅游地理 Tourism geography 旅游地质 Tourism geology 历史名城 Famous historical city 文化名城 Famous cultural city 文化遗址 Ancient cultural relic 天然博物馆 Natural open museum 风景地貌 naturalgeomorphology 造型地貌 imaginative geomorphologic figuration 风景区 Scenic spot, scenic area

风景名胜 Famous scenery, famous scenic site

特异景观风景区 Specific natural scenes area

民族风俗风景区 Scenic spot of minority customs

高山风景区 Alpine scenic spot 海滨风景区 Seabeach scenic spot 森林风景区 Forest scenic spot

高山草甸风景区 Alpine tundra landscape spot

峡谷风景区 Valley scenic spot

江河风景区 River landscape district 湖泊风景区 Lake round scenic spot 温泉风景区 Hot spring scenic spot 瀑布风景区 Waterfall scenic spot

禁伐禁猎区 Region forbidden to tree cutting and hunting

封山育林区 Region closed for afforestation

天池风景区 Crater lake scenic spot 自然保护区 Nature protection area

科学保护区 Protection area for scientific research

天然纪念物 Natural monument

生物圈保护区 Biosphere protection area 园林设计师 Landscape architect, garden designer

园址测量图 Garden site survey map 地形图 Topographic map, contour map 种植设计 Planting design

地形改造设计 Topographical reform design

种植大样图 detailplanting design 造价分析 Cost analysis 园林形式 Garden style

规整式园林 Formal garden style 非规整园林 Informal garden style 几何式园林 Geometric garden style

园林专业(高等学校专业英语系列教材)

目录：

Part Ⅰ Landscape Architecture Interpretation（第一部分：园林的概述）

LESSON 1 THE PRACTICE AND PROFESSION OF LANDSCAPE ARCHITECTURE

Reading Material The Three Stakes LESSON 2 LANDSCAPE MEANINGS

Reading Material Landscape Interpretation

Part Ⅱ History of Landscape Architecture（第二部分：园林历史）LESSON 3 PARADISE ON EARTH: THE ISLAMIC GARDEN Reading Material Islamic Gardens of Spain LESSON 4 GARDENS OF SIXTEENTHSTRUCTURE UNITY

Reading Material Is Sustainable Attainable? LESSON 13 PARK AND BOUNDLESS SPACE

Reading Material Spatial Development LESSON 14 LANDSCAPE DESIGN IN THE URBAN ENVIRONMENT

Reading Material Eco-City Plans LESSON 15 LANDSCAPE DESIGN IN THE RURAL ENVIRONMENT

Reading Material Axioms for Reading the Landscape Some Guides to the American Scene(Part one)LESSON 16 LANDSCAPE DESIGN IN THE PRIMEVAL ENVIRONMENT

Reading Material Axioms for Reading the Landscape Some Guides to the American Scene(Part two)Part Ⅴ 20th Century Landscape Architecture Practice第五部分：20世纪园林实践

LESSON 17 AN ECOLOGY OF DESIGN Reading Material Forstering Living Landscape LESSON 18 TOWARDS A NEW LANDSCAPE PRACTICE Reading Material A Parks, Botanical gardens, Festival gardens: Germany Reading Material B Barcelona and the Resurgence of Spain APPENDIX A PROFESSIONAL ORGANIZATIONS AND INTERNET SITES APPENDIX B PROFESSIONAL INTERNET SITES