Terms for subject Finances containing 分

Chinese	English
一次了结付清预约款等，只偿还一部分债务	compound
一次总付分配	lump sum distribution
一般损益部分	general profit and loss section
三差异制造费用分析指数量差异-volume variance，耗费差异-spending variance，效能差异-efficiency variance	three-variance overhead analysis
上市公司股权分置问题	issue of floating non-tradable shares of listed companies
不分期偿还余额	balance unamortized
不分期摊还的债券	non-amortizable securities
不分期期权	non-serial options
不分组账簿	dissection book
不充分就业率	rate of underemployment
不参与分红股	non-participating stock
不参加分红的人身险保险单	non-participating policy
不参加分红的优先股	non-participating preferred share
不参加分红的优先股	non-participating preferred stock
不可分散风险	undiversifiable risk
不可分的债务	indivisible obligation
不可分离期权	non-detachable option
不可分离权证	non-detachable warrant
不可分离认股权证	non-detachable stock warrant
不完全分期偿还贷款	partially amortized loan
不独立分店会计制	centralized branch system (dependent branch system)
不能分配的开支	unallocatable expenditure
不记名分类账	impersonal ledger
企业分割	demerger
《全球行业分类标准》	Global Industry Classification Standard
分业经营	separate operation
分享利润	participation in profit
分享发展机遇	share development opportunities
分享式上限期权	participating cap
分享式互换期权	participating swaption
分享式期权	participating option
分享式远期	participating forward
分享式远期合约	participating forward contract
分享抵押	participating mortgage
分享权力	sharing power
分享股利	participating dividend
分享股权贷款	participating share loan
分余	residuary legacy
分余遗赠	residual legacy
分保契约	cession
分保安排	reinsurance arrangement
分保条	line slips
分保金额	cession
分保限额	cession limit
分先后的股票认购权	tandem stock option
分公司分厂会计	divisional accounting
分出保险业务	portfolio ceded
分出公司	reinsured
分列登记册	split register
分别债务	several obligation
分别税率制度	split-rate tax system
分割	segregation
分割分类帐	split ledger account
分割发行	split-offering
分割委托	split order
分割问题	question of impairment
分包销商	sub-underwriter
分区作价制度	Zone system of pricing
分区定价制度	zone system (of pricing)
周转基金的分基金	subfund
分币栏	cents column
分店交易由总店记帐	branch records on home office books
分店总帐	branch ledger
分店永久性资产	branch long-lived assets
分店试算表之折算	conversion of branch trial balance
分店间交易	interbranch transfers
分店间送货运费	freight on inter branch transfers
分归	segregation
分录传票	journal slip
分录帐	journal
分录帐页码	journal folio
分录日记帐	JDB journal daybook
分成成本活动	contributing cost activities
分成的产品	analytic product
分户帐	ledger
分户帐帐页	ledger sheet
分户帐目	individual’s account
分批	install merit inst.
分批会计	lot accounting
分批型	job shop type
分批成本	job order cost
分批成本会计	job order costing accounting
分批成本会计	job cost accounting
分批成本凭单	job cost voucher
分批成本分类帐	job cost ledger
分批成本制	specific order cost system (job order cost system)
分批成本制	job cost system (job order cost system; job lot method)
分批成本单	job order sheet
分批成本周期	job order cost cycle
分批成本法	job order cost method
分批成本法	job order system
分批成本法	job costing (job order costing)
分批成本法	job cost method
分批成本表	statement of order cost
分批成本计算	job order costing
分批成本计算	lots cost system
分批成本计算	lot cost system
分批成本计算	job costing (job order costing)
分批成本计算法	job method
分批成本计算法	batch costing
分批折旧	depreciation-job
分批折旧法	depreciation-job method
分批控制管理	job lot control
分批核算	lot accounting
分批法用于生产方面，存货类别计价法	lot method
分批连续收付款	series of payments or receipts
分批预算	batch budgeting
分承包商	sub-contractor
分担债务的债务人	debtor sharing obligation
分担成本	split the cost
分担损失	loss participation
分担规则和义务	share rules and obligations
分担责任	contributory
分担风险	share risk
分拆	spin-off
分拆	split
分拆	spin off
分拆	divestiture
分拆上市	spin-off
分拆上市	carveout
分拆佣金	split commission
分拆债息债券	split-coupon bond
分拆发行	split offering
分拆调整后价格	split-adjusted price
分拆资本	split capital
分拆资本信托	split-capital trust
分拆资本投资	split capital investment
分摊	share-out
分摊	absorption
分摊会费	assessed contribution
分摊会费拖欠款	arrears of assessed contributions
分摊数额表	schedule of contributions
分摊率	rate of assessment
分摊给各成本项目	apportioned to cost centres
分摊费用成本	apportioned cost
分摊额	amount assessed
分支机构会计	branch accounting
分支机构分类帐	branch ledger
分支机构往来账户	branch office current account
分支机构现金帐户	branch cash account
分支机构统制账户	branch control account
分支机构账户	branch office account
分支机构账户	branch account
分支机构费用	branch expenses
分支机构长期资产	branch long-lived assets
分散	diversification
分散客户	separate customer
分散度的衡量	measurement of dispersion
分散式超额赔款分保	spread loss cover (reinsurance)
分散投资工具	diversification tool
分数股临时凭证	scrip certificate issued for fractional share
分期	install merit inst.
分期依到期日先后，将应收帐款分类	aging
分期付价销售契约	installment contracts
分期付款	pay an instalment
分期付款	pay in instalments
分期付款	pay on the installment
分期付款	install merit inst.
分期付款中的每期应付款项付讫	installment paid
分期付款之会计处理方法	installment method of accounting
分期付款之定金	down payment (earnest)
分期付款之计划	instalment plan (system)
分期付款买卖合同	contract for the payment of goods by installment
分期付款制英	never-never
分期付款制	installment basis
分期付款制法	installment basis method
分期付款制的会计处理	installment basis accounting
分期付款协议	hiring agreement
分期付款合约	installment contract
分期付款收据	installment script
分期付款收据簿	instalment scrip book
分期付款期权	installment option
分期付款标准	installment basis
分期付款法	installment method
分期付款票据	bill payable by installment
分期付款科目	instalment payment a/c
分期付款第一次清算部分	down payment (earnest)
分期付款簿	installment book
分期付款股票	installment certificates
分期付款融资	installment financing
分期付款计划	instalment plan
分期付款计划表之编制	preparation of an installment distribution plan
分期付款购买	lease purchase
分期付款赊销账户	installment account
分期付款进货	instalment purchase
分期付款销售	installment sales
分期付款销售保险	installment sale insurance
分期付款销售客户	installment customers
分期付款销售损益	profit or loss on installment sales
分期付款销售法	installment sale method
分期付款销售融资	financing of installment sales
分期付款销货之特质	distinguishing features of installment sales
分期付款销货成本	cost of installment sales
分期付款销货收人	installment sales revenue
分期付款销货毛利之列计	gross margin recognition on installment sales
分期付款销货法	instalment plan (system)
分期付费期权	split-fee option
分期偿付结算	liquidation in instalments
分期偿付表	amortization schedule
分期偿还	amortize
分期偿还借款	installment loans
分期偿还债券	installment delivery
分期偿还债券	serial bond
分期偿还债券	bond installment
分期偿还债务	installment debt
分期偿还条件	terms of redemption
分期偿还的贷款	amortization loan
分期分批销售	installment sales
分期命蓄存单	instalment savings contracts
分期定额折旧	depreciation-fixed instalment
分期审计	audit by stages
分期应收票据	installment notes receivable
分期开列帐单	cycle billing
分期或分多个份额发行	multi-tranche offering
分期摊还标准法	standard plan of amortization
分期摊销系数	amortization factor
分期支付条款	instalment payment clause
分期支付的保险费	premium paid in installment
分期期权	serial option
分期清算	installment liquidation
分期缴付	subsequent payment
分期缴款证券	installment certificate
分期缴纳保险	installment insurance
分期缴费保险	installment insurance
分期股款收据	installment receipts (or scrip)
分期股票收据	instalment scrip
分期表	aging schedule
分期认缴股款簿	subscription installment book
分期认缴股款簿指公司债款	subscription instalment book
分期赔偿保险	instalment policy
分期还款表	repayment schedule
分期还款计划	loan amortization schedule
分期退还担保	installment refund guarantee
分期递减折旧	depreciation-reducing instalment
分期递减法计算折旧的一种方法	reducing instalment method
分期递延折旧法	depreciation-reducing instalment method
分期销售的资金流通	financing of installment sales
分期销货的应收帐款	accounts receivable from installment sales
分期集资贷款	serial funding loan
分权化预算法	decentralized budgeting
分析会计	analytical accounting
分析会计学	analytical accounting
分析判断	analytical judgement
分析判断	analytical judgment
分析师	analyst (具备评估投资专长的金融专业人员，一般受聘于证券行、投资顾问机构或共同基金。分析员对不同的证券做出买人、卖出或持有的建议。为了提供全面的研究分析，分析员一般会专注于不同的行业或经济板块)
分析应收款欠帐之时间	aging the receivable
分析构架	framework for analysis
分析栏	distribution column
分析栏	analytical columns
分析栏日记帐	analytical journal
分析栏日记帐	split column journal
ABC 分析法，ABC 分类控制法	analysis
分析程序表	analytical schedule
分析者与投资者之调查	surveying analysts and investors
分析表	analytical statement
分析记录簿	analytical record
分栏簿	tabular book
分栏簿册	column records
分栏解析表	column analysis
分步人工帐户	labour in process account
分步式收益表	multiple-step form of income statement
分步成本	process costing
分步成本制度	process, cost system (process method of cost finding)
分步成本计算	process costing
分步损益表	multiple-step income statement
分步收益表	multiple-step income statement
分步计算成本法	process method of cost-finding
分步计算成本法	process costing
分步预算法	step budget method
分段付款制	progress payment
分段建仓委托	scale order
分段筹资	piggyback financing
分派	distribution
分派	apportionment
分派办法	apportionment exercise
分派现金之顺序	order of distribution of a cash
分派红利通知书	allotment letter
分派股息	make a dividend
分派股息公告	declaration of dividend
分离	split-off
分离会计	separate accounting
分离后成本	after-separation costs
分离式认股权证	detachable warrant
分离收盘	split close
分离点	split-off point
分离点销售价值法	sales value of split-off method
分税制	tax assignment system
分税制	assignment of central and local taxes
分等级	classify
分算会费	split assessments
分类	classify
分类商品价格指数	price index of commodities by groups
分类帐	journal
分类帐	ledger
分类帐	departmental account
分类帐余额	ledger balance
分类帐保管员	ledger keeper
分类帐差额簿	balance book
分类帐帐户	ledger accounts
分类帐帐页	ledger sheet
分类帐户	group accounts
分类帐目簿	card of account
分类帐科目帐户	account as recorded in a ledger
分类帐簿	ledger books
分类帐结转法	ledger transfer method
分类帐页数	ledger folio
分类成本制度	classified cost system
分类所得税	schedule income tax
分类所得税	classified or scheduled income tax
分类折旧	classified depreciation
分类拆旧	depreciation by kind
分类指数	sub-index
分类摊付	payment by installments
分类日记帐	ledger journal
分类符号或转折组	class code or transition class
分类统制帐	ledger control
分类营业计算	departmental trading accounts
分类表决制度	classified voting system
分类证券	classified securit
分类试算表	classification trial balance
分类财务报表	classified financial statement
分类账	sub-ledger
分类账	journal account
分类账户	ledger account
分类账控制账户	ledger controlling account
分类账直接转账	ledger transfer
分类账直接转账法	ledger transfer method
分类账簿	ledger book
分类账自动阅读器	automatic ledger reader
分类账表	spreadsheet
分类账计人	ledger entry
分类账记账员	ledger keeper
分类账调整账户	ledger adjustment account
分类账过账	ledger posting
分类账过账机	ledger posting machine
分类资产	classified assets
分类问题	question of classification
分红业务	participating business
分红保险	participating insurance
分红保险单	participating policy
分红保险单	participation policy
分红保险单	participating insurance policy
分红制	profit sharing
分红方案	bonus scheme
分红日	pay day
分红法	bonus method
分红率	rate of dividend
分红股	bonus share
分级核算	business accounting at different levels
分组分类帐	sectional ledger
分组分类帐平衡	sectional balancing ledger
分组合并报表	group financial statement
分组方法统制科目	block method for controlling accounts
分组试算一部分帐户之平衡试算，分组结平	sectional balancing
分组资产负债表	sectional balance sheet
分股后成本	cost after split-up
再保险分虫公司	ceding company
分行	branch bank
分行分店帐户	branch accounts
分行众多的银行	multiple branch bank
分行放款日报单	daily report on loan from branch offices
分行证明书	branch certificate
分行账户	branch bank account
分行贷款日报	daily reports on loans from branch offices
分行银行制度	branch banking system
分表	supporting statements (supporting schedule)
分裂	splitoff
分解的产品	analytical product
分货币会费分摊记帐	split assessment accounting
分部部门毛益成果	segment margin result
分部会计	divisional accounting
分部会计	segment accounting
分部会计	departmental accounting
分部会计	department accounting
分部制造费用	departmental burden
分部制造费用率法	departmental burden rate method
分部单位成本	departmental unit cost
分部帐费用，分配帐	distribution ledger
.分部帐户	departmental account
分部成本	direct and indirect process costs
分部材料帐户	departmental stores account
分部概算	departmental estimates
分部经营业绩的利润相互转变规则	profit convariability rule in divisional performance
分部营业资本	departmental capital
分部费用	departmental charges (expenses)
分部边际贡献	departmental margin
分部项目	line item
分配	apportionment
分配之根据	basis of distribution
分配信贷	allocate credit
分配值	apportioning cost
分配共同成本	allocated corporate costs
分配分录	distribution entries
分配利润所支付的现金	cash paid for distribution of profits
分配原理	allocation principles
分配基准	basis of distribution
分配投资贷款	allocate investment credits
分配数系指股票、债券等的分配	allotment
分配法	labour hours basis for overhead application
分配现金计划之编制	preparation of a distribution plan
分配的成本	allocated costs
分配破产人的财产	sequestration
分配股利、利润和偿付利息所支付的现金	cash paid for distribution of dividends, profits or interest
分配股利所支付的现金	cash paid for distribution of dividends
分配表	surplus appropriation statement
分配费用	cost of distribution
分配费用	apportioned charge
分销费用	distribution cost
分阶段付款	progress payment
分项	itemize
分项会计	item accounting
分项信托基金	subtrust funds
分项分录式日记帐	compound journal entry (composite entry)
分项拨款	itemized appropriation
分项预付款	subimprest (account)
分项预付款帐户	subimprest account
各款内分派数	intra-sectional apportionment
合伙:组织与损益分配	partnership, formation and division of income
合并分录	combined entry
合并分类帐	consolidation ledger (elimination ledger)
合法继承部分	legal portion
备忘分录	memorandum entry
备査分类帐	memorandum ledger
复合分录	compound entry
复式分录	compound entry
复杂分录	compound journal entry (composite entry)
将各项商品分别列记	itemize the articles
将存款准备金率上调0.5个百分点	raise the required deposit reserve ratio by 0.5 percentage points
市场分割	market fragmentation
市场分析师	market analyst
市场分配成本	distributed cost
市场划分	market segment
市场细分理论	market segmentation theory
帐户分析	analysis of account
帐户分析	account analysis
帐户分类	classification of accounts (account classification)
开出信用证分类帐	L/C issued ledger
开市前分配时段	pre-open allocation session
开帐分录	opening entry
开支的分配	allocation of expenditures
审计意见分段	opinion section
持续期分析	duration analysis
持股人分布情况	spread of holders
指定分配	assignment
指定分配方法	assignment method
指定百分比	prescribed percentage
指明百分率水平	specified percentage level
按分期付款额计息	interest based on cash installment
按工时分摊费率用于制造费用的分摊	labour hour rate
按年分期付款	annual installment
按年分期付款	yearly installments
按总体结构百分比编制的比较资产负债表	comparative common-size balance sheet
按批量项目分摊管理费	allocation of overhead to the job
按月分摊数	monthly allotments
按月分摊费用	expense quota by month
按比例分担	proportionate burden-sharing
按比例分派的规定规则	pro-rata provision rule
按比例分配	proration
按比例分配	prorate
按百等分数值	percentile
按销货收入净额百分比估计	percentage of net sales
明细分类帐	detailed ledger
明细分类帐	special ledger (subsidiary ledger)
明细分类帐	detail ledger
明细分类帐之核对	proving the subsidiary ledger
明细分类账户	subsidiary ledger account
明细分类账科目余额表	trial balance of subsidiary ledger
最初原始分类	primary classification
月份分配数	monthly allotments
有充分意义之金额	significant amount
有合伙人贷款之分批付款计划	installment distribution plan with partner’s loans
有期让分	limited concession
有部分担保债权人	partly secured creditor
有部分担保的债权人	partly secured creditors
有部分担保负债	partly secured liabilities
服务成本分配表	distributed statement of service cost
服务部门车间成本的连续分配法	continued distribution of service department charges
服务部门与生产部门成本的交互分配法	service department cost distributions to producing and service departments on reciprocal basis
标准成本会计部分计算	partial plan of standard accounting
标准分批成本单表	standard job cost sheet
标准分批量	standard run quantity (economic lot size)
标准投资组合风险分析	standard portfolio analysis of risk
清算分配	liquidation distribution
清算摊分额	liquidation dividends
清算摊分额	liquidating liquidation dividends
税捐当期分配	tax allocation within a period
调整分录	adjustment entry
调整分录	adjusting entries
调整日记帐分录	adjusting journal entry
调节后之调整分录	adjustment after reconciliation
《财务分析师杂志》	Financial Analysts Journal (财务分析师联合会1945年创刊的双月刊)
退休与利润分享基金	pension and profit-sharing funds
销售客户分类帐	receivable ledger
销售客户分类帐	customer ledger accounts
销售客户分类帐	debtors-ledger
销售客户分类帐	sales ledger
销售盈亏分析图保本图	sales break-even chart
销售管理费用分析表	analysis sheet of selling and administrative expenses
销货分配	sales distribution
销货额百分数法	percentage-of-sales method