資源描述：
《英語商貿(mào)術(shù)語》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在工程資料-天天文庫(kù)。
1、英語商貿(mào)術(shù)語趙寶斌編輯整理隨著同世界商務(wù)交往的增多，掌握一些商貿(mào)英語不再是專業(yè)人員的事，一般人也應(yīng)該了解一些這方面的術(shù)語，下面是本人收集的常見商貿(mào)英語術(shù)語。供你參照。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
