中国会计科目的中英文对照

时间：2007-02-12 06:32:33

（单词翻译:单击）

一、资产类 Assets

流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
´100901 外埠存款 Other city Cash in bank
´100902 银行本票 Cashier´s cheque
´100903 银行汇票 Bank draft
´100904 信用卡 Credit card
´100905 信用证保证金 L/C Guarantee deposits
´100906 存出投资款 Refundable1 deposits
1101 短期投资 Short-term investments
´110101 股票 Short-term investments - stock
´110102 债券 Short-term investments - corporate2 bonds
´110103 基金 Short-term investments - corporate funds
´110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend3 receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit4 by state subsidies5 of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance6
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission basis
1281 存货跌价准备 Inventory7 falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred8 and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
´140101 股票投资 Investment on stocks
´140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
´140201 债券投资 Investment on bonds
´140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation9 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
1431 委托贷款 Entrust10 loans
´143101 本金 Principal
´143102 利息 Interest
´143103 减值准备 Depreciation reserves
1501 固定资产 Fixed11 assets
房屋 Building
建筑物 Structure
机器设备 Machinery12 equipment
运输设备 Transportation facilities
工具器具 Instruments and implement13
1502 累计折旧 Accumulated depreciation
1505 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
1601 工程物资 Project goods and material
´160101 专用材料 Special-purpose material
´160102 专用设备 Special-purpose equipment
´160103 预付大型设备款 Prepayments for equipment
´160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting15 equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul17 project
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation18 of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks20, Trade names
著作权 Copyrights
土地使用权 Tenure21
商誉 Goodwill22
1805 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 trademark19 rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
´191101待处理流动资产损溢 Wait deal intangible assets loss or income
´191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable23
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy24 sale goods revenue
2151 应付工资 Accrued25 wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends26 payable
2171 应交税金 Tax payable
´217101 应交增值税 value added tax payable
´21710101 进项税额 Withholdings on VAT16
´21710102 已交税金 Paying tax
´21710103 转出未交增值税 Unpaid27 VAT changeover
´21710104 减免税款 Tax deduction
´21710105 销项税额 Substituted money on VAT
´21710106 出口退税 Tax reimbursement29 for export
´21710107 进项税额转出 Changeover withnoldings on VAT
´21710108 出口抵减内销产品应纳税额 Export deduct28 domestic sales goods tax
´21710109 转出多交增值税 Overpaid VAT changeover
´21710110 未交增值税 Unpaid VAT
´217102 应交营业税 Business tax payable
´217103 应交消费税 Consumption tax payable
´217104 应交资源税 Resources tax payable
´217105 应交所得税 Income tax payable
´217106 应交土地增值税 Increment30 tax on land value payable
´217107 应交城市维护建设税 Tax for maintaining and building cities payable
´217108 应交房产税 Housing property tax payable
´217109 应交土地使用税 Tenure tax payable
´217110 应交车船使用税 Vehicle and vessel31 usage license32 plate tax(VVULPT) payable
´217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity33 with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending34 changerover assets value
2211 预计负债 Anticipation35 liabilities
长期负债 Long-term Liabilities
2301 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
2311 应付债券 Bonds payable
´231101 债券面值 Face value, Par14 value
´231102 债券溢价 Premium36 on bonds
´231103 债券折价 Discount on bonds
´231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay37
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
2331 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
2341 递延税款 Deferral38 taxes

三、所有者权益类 OWNERS´ EQUITY39

资本 Capita
3101 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
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
´311101 资本(或股本)溢价 Cpital(or Stock) premium
´311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
´311103 股权投资准备 Stock right investment reserves
´311105 拨款转入 Allocate40 sums changeover in
´311106 外币资本折算差额 Foreign currency capital
´311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
´312101 法定盈余公积 Legal surplus
´312102 任意盈余公积 Free surplus reserves
´312103 法定公益金 Legal public welfare fund
´312104 储备基金 Reserve fund
´312105 企业发展基金 Enterprise expension fund
´312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
´314101 其他转入 Other chengeover in
´314102 提取法定盈余公积 Withdrawal41 legal surplus
´314103 提取法定公益金 Withdrawal legal public welfare funds
´314104 提取储备基金 Withdrawal reserve fund
´314105 提取企业发展基金 Withdrawal reserve for business expansion
´314106 提取职工奖励及福利基金 Withdrawal staff and workers´ bonus and welfare fund
´314107 利润归还投资 Profits capitalizad on return of investment
´314108 应付优先股股利 Preferred Stock dividends payable
´314109 提取任意盈余公积 Withdrawal other common accumulation fund
´314110 应付普通股股利 Common Stock dividends payable
´314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
´314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture
´410101 基本生产成本 Base cost of manufacture
´410102 辅助生产成本 Auxiliary42 cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement43 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 Sundry44 charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor45 protection fees
季节性停工损失 Loss on seasonality46 cessation
4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 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
5201 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
5203 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
5301 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
5401 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
5402 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
5501 营业费用 Operating expenses
代销手续费 Consignment47 commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising48 fees
5502 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 expenditure49
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
5503 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
5601 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
5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment

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1 Refundable e03ed4aabeff96ca7c80a6bae8ddfcc1     
adj.可归还的，可退还的
参考例句：
  • All deposits for holiday cottages are refundable. 度假别墅的抵押金可全数退还。 来自《简明英汉词典》
  • Empty bottles are not refundable. 空瓶不退。 来自《现代汉英综合大词典》
2 corporate 7olzl     
adj.共同的，全体的；公司的，企业的
参考例句：
  • This is our corporate responsibility.这是我们共同的责任。
  • His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。
3 dividend Fk7zv     
n.红利，股息；回报，效益
参考例句：
  • The company was forced to pass its dividend.该公司被迫到期不分红。
  • The first quarter dividend has been increased by nearly 4 per cent.第一季度的股息增长了近 4%。
4 deficit tmAzu     
n.亏空，亏损；赤字，逆差
参考例句：
  • The directors have reported a deficit of 2.5 million dollars.董事们报告赤字为250万美元。
  • We have a great deficit this year.我们今年有很大亏损。
5 subsidies 84c7dc8329c19e43d3437248757e572c     
n.补贴，津贴，补助金( subsidy的名词复数 )
参考例句：
  • European agriculture ministers failed to break the deadlock over farm subsidies. 欧洲各国农业部长在农业补贴问题上未能打破僵局。
  • Agricultural subsidies absorb about half the EU's income. 农业补贴占去了欧盟收入的大约一半。 来自《简明英汉词典》
6 variance MiXwb     
n.矛盾，不同
参考例句：
  • The question of woman suffrage sets them at variance. 妇女参政的问题使他们发生争执。
  • It is unnatural for brothers to be at variance. 兄弟之间不睦是不近人情的。
7 inventory 04xx7     
n.详细目录，存货清单
参考例句：
  • Some stores inventory their stock once a week.有些商店每周清点存货一次。
  • We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。
8 deferred 43fff3df3fc0b3417c86dc3040fb2d86     
adj.延期的，缓召的v.拖延，延缓，推迟( defer的过去式和过去分词 )；服从某人的意愿，遵从
参考例句：
  • The department deferred the decision for six months. 这个部门推迟了六个月才作决定。
  • a tax-deferred savings plan 延税储蓄计划
9 depreciation YuTzql     
n.价值低落，贬值，蔑视，贬低
参考例句：
  • She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。
  • They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。
10 entrust JoLxh     
v.信赖，信托，交托
参考例句：
  • I couldn't entrust my children to strangers.我不能把孩子交给陌生人照看。
  • They can be entrusted to solve major national problems.可以委托他们解决重大国家问题。
11 fixed JsKzzj     
adj.固定的，不变的，准备好的；(计算机)固定的
参考例句：
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。
12 machinery CAdxb     
n.(总称)机械，机器；机构
参考例句：
  • Has the machinery been put up ready for the broadcast?广播器材安装完毕了吗？
  • Machinery ought to be well maintained all the time.机器应该随时注意维护。
13 implement WcdzG     
n.(pl.)工具，器具；vt.实行，实施，执行
参考例句：
  • Don't undertake a project unless you can implement it.不要承担一项计划，除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
14 par OK0xR     
n.标准，票面价值，平均数量；adj.票面的，平常的，标准的
参考例句：
  • Sales of nylon have been below par in recent years.近年来尼龙织品的销售额一直不及以往。
  • I don't think his ability is on a par with yours.我认为他的能力不能与你的能力相媲美。
15 erecting 57913eb4cb611f2f6ed8e369fcac137d     
v.使直立，竖起( erect的现在分词 )；建立
参考例句：
  • Nations can restrict their foreign trade by erecting barriers to exports as well as imports. 象设置进口壁垒那样，各国可以通过设置出口壁垒来限制对外贸易。 来自辞典例句
  • Could you tell me the specific lift-slab procedure for erecting buildings? 能否告之用升板法安装楼房的具体程序？ 来自互联网
16 vat sKszW     
n.(=value added tax)增值税，大桶
参考例句：
  • The office is asking for the vat papers.办事处要有关增值税的文件。
  • His father emptied sacks of stale rye bread into the vat.他父亲把一袋袋发霉的黑面包倒进大桶里。
17 overhaul yKGxy     
v./n.大修，仔细检查
参考例句：
  • Master Worker Wang is responsible for the overhaul of this grinder.王师傅主修这台磨床。
  • It is generally appreciated that the rail network needs a complete overhaul.众所周知，铁路系统需要大检修。
18 liquidation E0bxf     
n.清算，停止营业
参考例句：
  • The bankrupt company went into liquidation.这家破产公司停业清盘。
  • He lost all he possessed when his company was put into liquidation.当公司被清算结业时他失去了拥有的一切。
19 trademark Xndw8     
n.商标；特征；vt.注册的…商标
参考例句：
  • The trademark is registered on the book of the Patent Office.该商标已在专利局登记注册。
  • The trademark of the pen was changed.这钢笔的商标改了。
20 trademarks 3d5cfd3d5e627e33b27fadb6b405a1dd     
n.（注册）商标( trademark的名词复数 )；（人的行为或衣着的）特征，标记
参考例句：
  • Motrin and Nuprin are trademarks of brands of ibuprofen tablets. Nuprin和Motrin均是布洛芬的商标。 来自《简明英汉词典》
  • Many goods in China have the trademarks of a panda. 中国的许多商品都带有熊猫的商标。 来自《简明英汉词典》
21 tenure Uqjy2     
n.终身职位；任期；(土地)保有权，保有期
参考例句：
  • He remained popular throughout his tenure of the office of mayor.他在担任市长的整个任期内都深得民心。
  • Land tenure is a leading political issue in many parts of the world.土地的保有权在世界很多地区是主要的政治问题。
22 goodwill 4fuxm     
n.善意，亲善，信誉，声誉
参考例句：
  • His heart is full of goodwill to all men.他心里对所有人都充满着爱心。
  • We paid ￡10,000 for the shop,and ￡2000 for its goodwill.我们用一万英镑买下了这家商店，两千英镑买下了它的信誉。
23 payable EmdzUR     
adj.可付的，应付的，有利益的
参考例句：
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
24 proxy yRXxN     
n.代理权，代表权；（对代理人的）委托书；代理人
参考例句：
  • You may appoint a proxy to vote for you.你可以委托他人代你投票。
  • We enclose a form of proxy for use at the Annual General Meeting.我们附上委任年度大会代表的表格。
25 accrued dzQzsI     
adj.权责已发生的v.增加( accrue的过去式和过去分词 )；（通过自然增长）产生；获得；（使钱款、债务）积累
参考例句：
  • The company had accrued debts of over 1000 yuan. 该公司已积欠了1000多万元的债务。 来自《简明英汉词典》
  • I have accrued a set of commemoration stamps. 我已收集一套纪念邮票。 来自《简明英汉词典》
26 dividends 8d58231a4112c505163466a7fcf9d097     
红利( dividend的名词复数 )； 股息； 被除数； （足球彩票的）彩金
参考例句：
  • Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
  • Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。
27 unpaid fjEwu     
adj.未付款的，无报酬的
参考例句：
  • Doctors work excessive unpaid overtime.医生过度加班却无报酬。
  • He's doing a month's unpaid work experience with an engineering firm.他正在一家工程公司无偿工作一个月以获得工作经验。
28 deduct pxfx7     
vt.扣除，减去
参考例句：
  • You can deduct the twenty - five cents out of my allowance.你可在我的零用钱里扣去二角五分钱。
  • On condition of your signing this contract,I will deduct a percentage.如果你在这份合同上签字，我就会给你减免一个百分比。
29 reimbursement lkpzR4     
n.偿还，退还
参考例句：
  • He received reimbursement for his travel expenses.由于出差的花费他可以得到公司的补偿。
  • Which forms do I need to complete for my travel reimbursement?我需要填什么表来报我的旅费？
30 increment o8Cx6     
n.增值，增价；提薪，增加工资
参考例句：
  • Each increment of knowledge tells us more of our world.知识的点滴增长都会增进我们对世界的认知。
  • She receives a salary increment each year.她每年得到加薪。
31 vessel 4L1zi     
n.船舶；容器，器皿；管，导管，血管
参考例句：
  • The vessel is fully loaded with cargo for Shanghai.这艘船满载货物驶往上海。
  • You should put the water into a vessel.你应该把水装入容器中。
32 license B9TzU     
n.执照，许可证，特许；v.许可，特许
参考例句：
  • The foreign guest has a license on the person.这个外国客人随身携带执照。
  • The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。
33 conformity Hpuz9     
n.一致，遵从，顺从
参考例句：
  • Was his action in conformity with the law?他的行动是否合法？
  • The plan was made in conformity with his views.计划仍按他的意见制定。
34 pending uMFxw     
prep.直到，等待…期间；adj.待定的；迫近的
参考例句：
  • The lawsuit is still pending in the state court.这案子仍在州法庭等待定夺。
  • He knew my examination was pending.他知道我就要考试了。
35 anticipation iMTyh     
n.预期，预料，期望
参考例句：
  • We waited at the station in anticipation of her arrival.我们在车站等着，期待她的到来。
  • The animals grew restless as if in anticipation of an earthquake.各种动物都变得焦躁不安，像是感到了地震即将发生。
36 premium EPSxX     
n.加付款；赠品；adj.高级的；售价高的
参考例句：
  • You have to pay a premium for express delivery.寄快递你得付额外费用。
  • Fresh water was at a premium after the reservoir was contaminated.在水库被污染之后，清水便因稀而贵了。
37 outlay amlz8A     
n.费用，经费，支出；v.花费
参考例句：
  • There was very little outlay on new machinery.添置新机器的开支微乎其微。
  • The outlay seems to bear no relation to the object aimed at.这费用似乎和预期目的完全不相称。
38 deferral 2b404e1bd13bf3d990af08f47e46ae88     
n.延期，缓役
参考例句：
  • It also calls for the deferral of a share of bonuses. 协议还要求一部分奖金延期发放。 来自互联网
  • Even implementing the interest-deferral scheme for homeowners has proved inconveniently tricky. 甚至是对房主实行的推迟利息的方案，结果证明也是极不方便的。 来自互联网
39 equity ji8zp     
n.公正，公平，（无固定利息的）股票
参考例句：
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值，墨菲必须出售或者重新融资。
40 allocate ILnys     
vt.分配，分派；把…拨给；把…划归
参考例句：
  • You must allocate the money carefully.你们必须谨慎地分配钱。
  • They will allocate fund for housing.他们将拨出经费建房。
41 withdrawal Cfhwq     
n.取回，提款；撤退，撤军；收回，撤销
参考例句：
  • The police were forced to make a tactical withdrawal.警方被迫进行战术撤退。
  • They insisted upon a withdrawal of the statement and a public apology.他们坚持要收回那些话并公开道歉。
42 auxiliary RuKzm     
adj.辅助的，备用的
参考例句：
  • I work in an auxiliary unit.我在一家附属单位工作。
  • The hospital has an auxiliary power system in case of blackout.这家医院装有备用发电系统以防灯火管制。
43 retirement TWoxH     
n.退休，退职
参考例句：
  • She wanted to enjoy her retirement without being beset by financial worries.她想享受退休生活而不必为金钱担忧。
  • I have to put everything away for my retirement.我必须把一切都积蓄起来以便退休后用。
44 sundry CswwL     
adj.各式各样的，种种的
参考例句：
  • This cream can be used to treat sundry minor injuries.这种药膏可用来治各种轻伤。
  • We can see the rich man on sundry occasions.我们能在各种场合见到那个富豪。
45 labor P9Tzs     
n.劳动，努力，工作，劳工；分娩；vi.劳动，努力，苦干；vt.详细分析；麻烦
参考例句：
  • We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。
  • He was completely spent after two weeks of hard labor.艰苦劳动两周后，他已经疲惫不堪了。
46 seasonality 8255e9fd0a7b18c1992037f2309fd02a     
季节性
参考例句：
  • a high degree of climatic seasonality 明显的季节性气候变化
  • Confinement. Seasonality of tourist trade, animals often 'contracted' to work. 限制，在旅游旺季时，动物们通常都得被迫“上工”。 来自互联网
47 consignment 9aDyo     
n.寄售；发货；委托；交运货物
参考例句：
  • This last consignment of hosiery is quite up to standard.这批新到的针织品完全符合规格。
  • We have to ask you to dispatch the consignment immediately.我们得要求你立即发送该批货物。
48 advertising 1zjzi3     
n.广告业；广告活动 a.广告的；广告业务的
参考例句：
  • Can you give me any advice on getting into advertising? 你能指点我如何涉足广告业吗?
  • The advertising campaign is aimed primarily at young people. 这个广告宣传运动主要是针对年轻人的。
49 expenditure XPbzM     
n.(时间、劳力、金钱等)支出；使用，消耗
参考例句：
  • The entry of all expenditure is necessary.有必要把一切开支入账。
  • The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。

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