易貨制度英語怎麼說及英文翻譯

㈠ 哪位大神有自考商務英語的資料

國際商務英語學科考試復習要點
Lesson 1 International Business
商務術語：
FDI GDP BOT patent right value chain franchising (紫色書10-11頁)

考點：
國際商務貿易的主要類型（major types of international business）
A．Trade（貿易）： a. commodity trade (商品貿易,也叫有形貿易visible trade )
b. service trade (服務貿易, 也叫無形貿易invisible trade)
B. Investment (投資): a. foreign direct investment (FDI 外國直接投資)
b. portfolio investment (證券投資)
C. Other types (其他類型): a. licensing and franchising (國際許可與特許經營)
b. management contract and contract manufacturing (管理合同和承包生產)

翻譯練習:
1. 隨著經濟全球化的發展,無形貿易即使在發展中國家的國際貿易中所佔的比例也逐漸增大
With the development of economic globalization, invisible trade accounts for an increasing proportion of the world trade even in the developing countries
2. BOT是 「交鑰匙」工程的一種流行的變通形式
BOT is a popular variant of the turnkey project

Lesson 2 Income Level and the World Market
商務術語:
GNP PPP ( purchasing power parity 購買力平價) Staple goods (大路貨)
creditor country ( 債權國) (紫色書25頁)

考點:
國民生產總值和國內生產總值 (GNP 和GDP)
GNP: refers to the market value of goods and services proced by the property and labor owned by the residents of an economy
GDP: refers to the market value of all goods and services proced within the geographic area of an economy.
Per capita income (人均收入): It is calculated by dividing its national income by its population
Triad and Quad (三方組合和四方組合): A. United States
B. Western Europe
C. Japan
D. Canada

翻譯練習:
1. 國民生產總值和國內生產總值體現了一個國家的全部收入,在衡量國民收入方面可以互換使用。
GNP and GDP indicate a country』s total income. They can be used interchangeably to measure the level of its national income.
2. 歐盟作為三方組合的一個分支，在使我們的市場多元化方面起著相當重要的作用
EU, as one leg of Triad, plays an important role in the respect of diversifying our market

Lesson 3 Regional Economic Integration
商務術語:
tariff rates(關稅率) settlement (協議) cartel (卡特爾) free trade area
NAFTA(North American Free Trade Agreement北美自由貿易協定) 紫色書41頁

考點:
1. 地區一體化的主要目標 (Major objectives of regional integration)
To better enjoy the benefit of free flow of goods, services, capital, labor and other resources, at the same time possibly put up barriers to economic activities with non-members

2. 地區經濟一體化的四個層次( Four levels of regional economic integration)
A. Free trade area (自由貿易區)----經濟一體化程度低,內部團結,但各成員對外採用各自的貿易政策
B. Customs Union (關稅同盟)---所有成員對外都實行相同的貿易政策
C. Common market (共同市場)---共同的對外政策,生產要素也在各成員國間流動
D. Economic union( 經濟聯盟)----經濟一體化程度最高, 共同的對外政策,生產要素也
. 在各成員國間流動, 統一協調各國在經濟金融領域的
國內政策,統一貨幣
3. 掌握EU (歐洲聯盟) , APEC(亞太經濟合作組織). OPEC (石油輸出國組織)

翻譯練習:
1. 共同市場具有使商品, 服務,勞動力甚至資本,技術在各成員國之間自由流通的特點.
The common market is characterized by the free flow of capital and technology besides goods, services and labor.
2. 歐盟是一個機構齊全的實體,其歷史可以追溯到1952年.
The European Union is a full-fledged entity, whose history dates back to 1952.

Lesson 4 Economic Globalization
商務術語:
Shareholders（股東）， board of directors（董事會）， parent company（母公司）， affiliate（子公司）， day-to-day running（日常管理）， multinational corporation（跨國公司）， home country（母公司所在國）， host country（東道國）紫色書63-64頁

考點：
1． 經濟全球化的基本特徵和優劣勢：
A． Basic feature：a. free flow of commodity，capital， technology，service and information
b. optimized allocation of resources（資源優化配置）
B. Advantages and negative impacts:
Advantages: a. new impetus and opportunities to world economic development
b. mutual benefits from economic booms
Negative impacts: a. make countries more vulnerable to the adverse events across the global
b. not balanced benefits

3. 跨國公司 (multinational corporations)
A. organization---parent and affiliates (組織----母公司與子公司)
B. features: a. enormous size b. wide geographical spread (廣闊的地域分布)
c. needs ,goals and roles (需要, 目標和作用): profits, security
C. four types: a. multi-domestic corporation
b. global corporation
c. transnational corporation
d. world company

4. 翻譯:
a. 經濟全球化使得各國經濟更容易受到全球各地不利事件的傷害。
Economic globalization is making the various economies more vulnerable to the adverse events across the globe.
b. 安全對任何一個跨國企業而言都極為重要,因為沒有安全,跨國企業組織的生存便無法保證。
Security is extremely important to any MNE because without it, an MNE』s survival can never be assured.

Lesson 5-6 International Trade (1) (2)
商務術語:
services(勞務), primary commodities(初級產品), absolute advantage(絕對利益), comparative advantage(比較利益), quota(配額), customs union(關稅同盟), ad valorem ty(從價稅), specific ties(從量稅), drawback(退稅), MFN(最惠國待遇), non-tariff barrier(非關稅壁壘).紫色書: 90頁 110頁

考點:
1. 國際貿易的定義(definition):
It refers to the exchange of goods and services proced in one country with those proced in another
2. 國際貿易的兩個緣由( Two reasons for international trade)
a. the uneven distribution of natural resources among countries
b. international specialization(國際專業化)
3. 國際專門化的兩個理論(Two theories for international specialization)
a. The theory of absolute advantage(絕對利益理論):
a commodity will be proced in the country where it costs least in terms of resources (capital, land, and labour)
b. The theory of comparative advantage(相對對利益理論):
Even if a country is less efficient than another in the proction of procing both commodities, there is still a basis for mutually beneficial trade.

4. 關稅壁壘和非關稅壁壘( tariff barriers and non-tariff barriers)
a. tariff barriers: export ty(進口稅), import ty(出口稅), ----specific ties 從量稅
ad valorem ty. 從價稅
Compound ty 混合稅
b. non-tariff barriers: quotas----the most common form of non-tariff barriers

5. 翻譯練習
a. 比較優勢理論已成為現代國際貿易思想的基石
Comparative advantage has become the cornerstone of modern thinking on international trade
b．關稅壁壘是限制貿易最常見的形式
Tariff barriers are the most common forms of trade restriction.

Lesson 7 Incoterms 2000
商務術語：
EDI (電子數據交換)，customers clearance (結關)，dispatch (發運)，ICC（國際商會）
Roll-on-roll-off(滾裝滾卸), incoterms (國際貿易通則)，FOB(起運港船上交貨價)， CFR (成本加運費價)，CIF (成本加運費加保險費價) 紫色書132-133頁

考點:
1.《國際貿易術語解釋通則》的必要性和目的 The necessity and purpose of having Incoterms
The purpose of INCOTERMS is to provide a set of international rules for the most commonly used trade terms in foreign trade and avoid uncertainties of different interpretations of such terms in different countries.

3. 三個最常用術語 (The three most commonly used terms)
FOB: Free on Board 裝運港船上交貨
CFR: Cost and Freight 成本加運費
CIR: Cost, Insurance and Freight 成本,保險費,加運費

翻譯練習:
a. 折扣是指賣方按照商品的原價給買方以一定比率的價格減讓
Discount means that sellers offer to buyers a certain percentage of rection on the original price.
b. 買賣雙方在制定合同時,如果有理解一致的具體規則可供參照,他們就肯定能簡單可靠地確定各自的責任
If, when drawing up their contract, buyer and seller have some commonly understood rules to specifically refer to, they can be sure of defining their respective responsibilities simply and safely.

Lesson 8 Business Contract
商務術語:
Inquiry(詢盤,詢價), quotation(報價單), validity period(有效期), offer(發盤), counter-offer(還盤), offeree(收盤人), sales confirmation(銷售確認書), Consignment(寄售), fore majeure(不可抗力), business line(業務范圍), contract proper(合同正文), article number(貨號).紫書150-151頁

考點:
1.合同的定義(definition)
A contract is an agreement which sets forth binding obligations of the relevant parties

2.談判過程及簽定合同(the process of negotiation and the conclusion of the contract)
inquiry--quotation---> offer and acceptance-counter-offer

3.合同的種類(The types of contracts)
a. sales contract
b.purchase contract
c.sales confirmation

4. 合同的構成(the setting up of a contract)
a. the title (合同名稱)
b. the contract proper(合同正文)
c. The signature of the contracting parties(締約雙方簽字)
d. The stipulations on the back of the contract(合同背面的規定)

翻譯練習:
a. 在實盤情況下,我們通常保留有效期三天
In case of firm offers, we usually keep our offers open for three days

Lesson 9 Modes of Trade
商務術語:
Counter trade(對銷貿易), hyperinflation(極度通貨膨脹), Reichstock（德國國家銀行），protectionism（貿易保護主義），Clearing system(票據交換制度), net positions(凈頭寸), compensation trade(補償貿易), barter(易貨貿易), counter purchase(互購貿易)
Buyback(回購貿易), centrally planned economies(中央計劃經濟國家), processing trade(加工貿易), consignment(寄售貿易), leasing trade(租賃貿易)，aution(競賣／拍賣), agency(代理) 174-175頁

考點：
1.對銷貿易的主要優點(major advantages of counter trade)
a. helping to deal with foreign exchange shortages
b. promoting exports
c, recing uncertainty regarding export receipts
d.bypassing international price agreement
e. helping countries with debt problems to import goods

3. 對銷貿易的缺點(the drawbacks of counter trade)
a. very risky business (conceal the real prices and costs of transactions)
b. Companies may suffer losses because they could not get rid of procts of poor quality
c. a form of proctectionism

翻譯練習
a. 「互相捆綁」是易貨貿易,回購貿易和互惠貿易的共同特徵
「Bundling」 is the feature common to barter, counter purchase and buyback.

b. 作為一種捆綁貿易,對銷貿易一般是在成熟市場經濟國家和市場機制不完善的國家間發生的貿易
As a type of bundled trade, counter trade generally takes place between mature market economies and economies with imperfect market institution..

Lesson10 International Payment
商務詞彙:
debtor(債務人), debit(收方/借方), financial standing(財務狀況), credit worthiness(信譽), periodic payment(分期付款), cash in advance(預付現金),usance draft(遠期匯票), documentary draft(跟單匯票), clean draft(光票), documentary collection(跟單托收), D/P(付款交單), D/A(承兌交單).194-195頁

考點:
1. 國際貿易支付的復雜性(the complexity of payment in international trade):
Mutual trust is hard to build. Both the exporter and the importer face various political risks, commercial risks etc.

2. 在一定條件下的兩種支付方法:
a. cash in advance or partial cash in advance (預付現金和部分預付現金)
b.open account(記賬交易)

3. 匯票(the draft/ bill of exchange)
a. definition: an unconditional order to a bank or a customer to pay a sum of money to someone on demand or at a fixed time in the future
b. sign draft and usance draft (即期匯票和遠期匯票)
c. clean draft (光票:匯票不附單據) and documentary draft (跟單匯票:隨同匯票一起的有相關的單據,如提單,發票,保險單)

4. 跟單拖收 (documentary collection)
a. D/P: 付款交單: documents will not be released to the importer until payment is effected
b. D/A: 承兌交單: documents handed over to the importer upon his acceptance of the bill of exchange drawn by the exporter

翻譯練習:
a. 許多國際交易是通過匯票支付的,匯票是對銀行或顧客的支付命令
A lot of international transactions are paid for by means of the draft that is an order to a bank or a customer to pay
b. 即期匯票要求受票人見到匯票後立即付款
A sight draft calls for immediate payment on presentation to the drawee.

Lesson11-12 Credit (1),(2)
商務術語:
Applicant (申請人), opening bank(開證行), corresponding bank(關系行), advising bank(通知行), confirming bank(保兌行). Reimburse(付款), unit price(單價), partial shipment(分批裝運). Clean credit(光票信用證), revocable credit(可撤消信用證), irrevocable credit(不可撤消信用證). Maturity(到期日,償還日), capital turnover(資金周轉率), face value(面值), discount(貼現), deferred payment(延期付款), revolving credit(循環信用證). 紫色書220頁 345頁

考點:
1.信用證獨特的具有代表性的特徵
The bilateral security—雙邊保證

2.信用證的相關當事人及其在信用證業務中的作用---聯系淘寶的例子
A. the applicant (開證)
B. the opening bank(開證行)
C. the advising bank(通知行)
D. the negotiating bank(議付行)
E. the confirming bank(保兌行)

4. 信用證的局限性(limitation)
a. inability to provide absolute security
b. being more expensive than other forms of payment

翻譯練習
1. 信用證的目的是通過銀行信譽為國際支付提供便利
The objective of an L/C is to facilitate international payment by means of the creditworthness of the bank.
2. 信用證極大地方便並促進了國際貿易,然而它並不能給締約雙方提供絕對安全
The letter of credit has greatly facilitated and promoted international trade. However, it can not provide absolute security for the contracting parties.

Lesson13 Major Documents Required in World Trade
商務術語:
Documents(單據), take delivery of (提貨), bill of lading(提單). Consignee(收獲人), air bill(空運提單), cargo receipt(鐵路運單), commercial invoice(商業發票), certificate of quality(品質證書). Insurance policy(保險單) 紫色書上269頁

考點:
1,主要單據 (major types of documents)
a. commercial invoice 商業發票
b. packing list 裝相單
c. the bill of lading 提單
d.insurance policy and insurance certificate 保險單和保險證書
e.various certificate 其它各種證書

翻譯練習:
1. 提單的簽發日期絕不能晚於信用證所規定的時間
The date when the bill of lading is issued can by no means be later than that stipulated in the credit

2. 貨物一裝上船,請即電告收發人
You are requested to notify the consignee by cable as soon as the goods are shipped.

Lesson14 International Transportation
商務術語:
Finished procts (製成品), deregulation(撤消管制規定), proctivity(生產率), cost economies(成本節約), intermediate procts(中間產品), natural proct provinces(產品自然領域), Inventory(存貨,庫存), freight transportation(貨物運輸) 紫色書292頁

考點:
1.五種主要運輸方式 The five major modes of transportation
Water ,rail, truck, pipeline, and air

2.改變運輸業的四大因素 The four factors that are substantially changing transportation
a. transportation deregulation
b. just-in-time inventory systems
c. competition based on high level of customer service
d. globalization of business

翻譯練習:
a.在當前市場競爭十分激烈的情況下,出口商必須加快貨運,以快取勝
At a time when competition is fierce, exporters can beat their competitors by speeding up shipment.

b.運輸對工業社會的發展和運行起著至關重要的作用
Transportation is fundamental to the development and operation of an instrial society.

Lesson15-16 Insurance (1), (2)
商務術語:
Insured(保戶), Insurer(承保人), margin(保險金), underwriter(保險商), pool(共同款項), cargo insurance(運輸保險), marine insurance(海上保險), indemnity(賠償), ruin(損失), insurable interests(可保險權), principle of utmost faith(最大誠信原則), forwarding charge(遠期費用) 紫色書 307,322頁

考點:
1.保險的定義(definition)』
It can be defined as a social device in which a group of indivials transfer risk and provides for payment of losses from funds contributed by all members who transferred risk

2.保險的三個主要原則(Three main principles of insurance)
a. insurable interest
b. utmost good faith
c. indemnity
兩個輔助原則(two sub-principle of insurance)
a. contribution
b. suborgation

翻譯練習:
a. 貨物保險通常有火險, 海上保險和意外事故保險
Cargo insurance includes fire, marine and accident insurance.
b. 沒有可保利益的保險合同是無效的。而任何根據這類合同提出的所賠都不會受理
An insurance contract without an insurable interest to support it is invalid and any claim made upon it will not be entertained

Lesson 17 The International Monetary System and Exchange Rate
商務術語：
Change of rate（匯率），gold standard（金本位），reserve currency（儲備貨幣）， clean float（自由浮動），dirty float（有干預浮動），discount（貼現），medial rate（中間價）

考點：
1匯率（exchange rate）
A． fixed exchange rate
B． flexible exchange rate
C． major factors influencing exchange rate： a international balance of payment
b.inflation
c.interest rate
D. Common measures for intervention in exchange rate
a. buying or selling foreign currency
b. raising or lowering discount rate
c. foreign exchange control

翻譯練習:
盡管國際收支賬面平衡,但在有錯誤與遺漏項目時,差額是非常龐大的,每一項都會有盈餘或赤字,如果在3年或5年期間盈餘抵消了虧損.則仍然認為國際收支是平衡的。
While the balance of payment is always in accounting balance，the odds are astronomical that it would be so without the statistical discrepancy item. There would be a surplus or a deficit in almost every case, but the balance of payment would nevertheless be considered in equilibrium if over three-to-five year period the surpluses more or less canceled out the deficits.

從18-20課,商務術語請參照紫色書上每課後面的商務詞彙復習,記一些常見的

Lesson 18 International Financial Organization
重點:
1.The world bank group(世界銀行集團)
a.組成: IBRD, IDA, IFC, IMF.MIGA
b.目標: to help raise standards of living in developing countries by channeling financial resources to them from developed countries

2.IBRD(國際復興開發銀行)
a. source of capital: member countries
b.financing of its lending operation: from the world capital markets
c.target countries: developing countries at more advanced level
d,basic rules governing its operation: for proctive purpose/ repayment

3. IDA(國家開發協會): targets: the poorer developing countries,
basic rules governing its operation: no interests

4. IFC(國際金融公司):
Function: to assist the economic development of less-developed countries

5. MIGA(多邊投資擔保機構):
Mandate：to encourage equity investment and other direct investment flows to developing countries

6．IMF（國際貨幣基金組織）
a．the importance of the quota
b．function：providing temporary financing for countries suffering cyclical，seasoned or random shocks that would weaken its currency.

翻譯練習:
不同於世界銀行,國際開發協會無法從競爭的資本市場上籌集資金,取而代之的是它靠發達國家和一些欠發達國家捐贈的資金。
Unlike the world bank, the IDA cannot raise capital in competitive capital markets and depends instead on subscription donated by the developed countries and some undeveloped countries.

Lesson19-22(剛上課不久, 簡概)
1.對外直接投資的主要因素 major factors for undertaking FDI 紫書379
2.對外直接投資的形式 forms of FDI 紫書382

3. 政券交易所的作用 the role of stock exchange 紫書401
國內普通股市包括的三個市場 Three areas for the Domestic Equity Market紫書402-403

4. WTO與 GATT 的區別 紫書422
5, WTO與China( achievements and challenges) 紫書424-426

6貿發會的目標 objectives of UNCTAD 紫書453
7貿發會的組織 organization of UNCTAD紫書454

祝發家考試成功!

㈡ 兌換的英文，兌換的翻譯，怎麼用英語翻譯兌換，兌換用

翻譯如下：
兌換
根據語境exchange; change; conversion; convertibility; convert都可以
例句：
他將法郎兌換成美元。
He converted his frances into dollars.

㈢ 與某人交流某事英文怎麼說

與某人交流某事英文是：communicate with somebody

重點詞彙

communicate

英 [kə'mjuːnɪkeɪt] 美 [kə'mjunɪket]

vi. 通訊，傳達；相通；交流；感染

vt. 傳達；感染；顯露

短語

communicate with交流 ; 與某人聯系 ; 與……交際 ; 與連接

communicate ideas溝通思想 ; 詳細翻譯

we communicate聯系我們 ; 我們的溝通 ; 我們溝通

Communicate requirements傳遞需求

(3)易貨制度英語怎麼說及英文翻譯擴展閱讀

同近義詞

1、contract

英 ['kɒntrækt] 美 ['kɑntrækt]

vi. 收縮；感染；訂約

vt. 感染；訂約；使縮短

n. 合同；婚約

短語

option contract期權合約 ; 期權合同 ; 選擇權契約

barter contract[貿易]易貨合同 ; 易貨合約 ; 易貨契約英語 ; 互易契約英語

Indirect contract[法]間接合同 ; 直接合同 ; 間接合約

2、intercommunicate

英 [,ɪntəkə'mjuːnɪkeɪt] 美 [,ɪntɚkə'mjʊnə,ket]

vi. 相通，互相聯絡；互相交往

短語

intercommunicate e互相交流

nto intercommunicate互通

intercommunicate in train列車上互相通話

㈣ 互換的英語翻譯 互換用英語怎麼說

互換的英文：exchange

exchange 讀法 英 [ɪksˈtʃeɪndʒ] 美 [ɪksˈtʃendʒ]

作名詞的意思是：交換;交易所;交易;兌換（率）

作及物動詞的意思：兌換;交換，互換;交換，調換

作不及物動詞的意思：交換，替換;進行易貨貿易，作物物交換;[金融業]（貨幣）交換，兌換

短語：

in exchange for作為…的交換

information exchange信息交換；情報交流

cultural exchange文化交流

data exchange數據交換

例句：

But if you have an idea and I have an idea and we exchange these ideas, then each of us willhave two ideas.

如果你有一個思想，我有一個思想，彼此交換，我們每個人都有兩個思想，甚至多於兩個思想。

(4)易貨制度英語怎麼說及英文翻譯擴展閱讀

exchange的用法：

1、exchange的基本意思是「交換」,可以表示以貿易手段以一物換取另一物; 也可指一般的一物與另一物相交換; 有時還指在兩個或更多人之間換東西。引申可表示「交流」經驗、思想等。

2、exchange既可用作不及物動詞,也可用作及物動詞。用作及物動詞時,接名詞或代詞作賓語,且所接的名詞一般為復數。

3、exchange賓語後常接介詞for,表示「以…換取」; 接介詞with表示「與某人交換(某物)」。

4、exchange後可接單數或是復數，一般在行動上，會有單數形式出現。

（1）They exchanged caps.

他們倆交換帽子。

（2）They exchanged a smile.

他們倆交換笑容。

5、exchange...with表示「和某人交換某物」，而exchange...for則表示「以某物換取某物」；

㈤ 兌換的英語是什麼

兌換的英語是exchange。

英 [ɪks'tʃeɪndʒ] 美 [ɪks'tʃeɪndʒ]

v. 交換；兌換

n. 交換；交易所；兌換；交戰

例句：You can exchange your car at our nearest office.

翻譯：你可以到我們附近的公司換車。

用法

v. （動詞）

1、exchange的基本意思是「交換」，可以表示以貿易手段以一物換取另一物；也可指一般的一物與另一物相交換；有時還指在兩個或更多人之間換東西。引申可表示「交流」經驗、思想等。

2、exchange既可用作不及物動詞，也可用作及物動詞。用作及物動詞時，接名詞或代詞作賓語，且所接的名詞一般為復數。

(5)易貨制度英語怎麼說及英文翻譯擴展閱讀：

近義詞

barter

英 ['bɑːtə(r)] 美 ['bɑːrtər]

v. 物物交換；以貨易貨

n. 物物交換；實物交易

例句：Some countries had to resort to barter to obtain foreign goods.

翻譯：一些國家不得不採取以貨易貨的方法以得到外國貨物。

短語：barter system 易貨制度

㈥ 會計英文專業詞翻譯:短期借款,應付賬款,預計負債,預付賬款..........

短期借款Short Term Loan ，應付賬款accountspayable，預計負債Estimated Liabilities，預付賬款Prepayments

短期借款是指企業根據生產經營的需要，從銀行或其他金融機構借入的償還期在一年以內的各種借款，包括生產周轉借款、臨時借款等。

應付賬款是企業(金融)應支付但尚未支付的手續費和傭金。

預計負債是指根據或有事項等相關准則確認的各項預計負債，包括對外提供擔保、未決訴訟、產品質量保證、重組義務以及固定資產和礦區權益棄置義務等產生的預計負債。

預付賬款是指企業按照購貨合同的規定，預先以貨幣資金或貨幣等價物支付供應單位的款項。

(6)易貨制度英語怎麼說及英文翻譯擴展閱讀：

預計負債的賬務處理

一、本科目核算企業確認的對外提供擔保、未決訴訟、產品質量保證、重組義務、虧損性合同等預計負債。

二、本科目可按形成預計負債的交易或事項進行明細核算。

三、預計負債的主要賬務處理。

（一）企業由對外提供擔保、未決訴訟、重組義務產生的預計負債，應按確定的金額，借記「營業外支出」等科目，貸記本科目。由產品質量保證產生的預計負債，應按確定的金額，借記「銷售費用」科目，貸記本科目。

由資產棄置義務產生的預計負債，應按確定的金額，借記「固定資產」或「油氣資產」科目，貸記本科目。在固定資產或油氣資產的使用壽命內，按計算確定各期應負擔的利息費用，借記「財務費用」科目，貸記本科目。

（二）實際清償或沖減的預計負債，借記本科目，貸記「銀行存款」等科目。

（三）根據確鑿證據需要對已確認的預計負債進行調整的，調整增加的預計負債，借記有關科目，貸記本科目；調整減少的預計負債做相反的會計分錄。

四、本科目期末貸方余額，反映企業已確認尚未支付的預計負債。

㈦ 兩者互換,兩數互換怎麼翻譯英語，是用exchange還是swap還是interchange，這三個有什麼不同用法

exchange：n.
1. 交換, 互換, 交流, 掉換
There have been numerous exchanges of views between the two governments.
兩國政府間曾多次交換意見。
2. 兌換, 匯率
The purpose was to halt the rise in the exchange rate of the Swiss franc.
目的在於制止瑞士法郎匯率上漲。
3. （不同國家人或團體之間的）交流，互訪
4. 交易所
5. 交談；對話；爭論
6. 交易，貿易；易貨貿易；交流
7. 代替；替換，更換，調換，轉換
vt.
1. 交換, 互換, 換掉，更換
You two boys exchange places.
你們兩個孩子交換一下位置。
2. 交流
They exchanged experience at the meeting.
他們在會上交流經驗。
3. 兌換；交易
4. 交換（尤指房屋或土地買賣的契約）
5. 換回，換來，換取
I exchanged the defective tire for a good one.
我用一條有毛病的輪胎換一條新的輪胎。
6. 把…換成；用…交換；兌換(for)
I'd like to exchange this dress for one in a smaller size.
我想把這件衣服換一件小點尺寸的。
7. 易貨貿易，物物交換 (with)
8. 【國際象棋】換(子)，兌(子)
vi.
1. 交換，替換；交易；進行易貨貿易，作物物交換
Things exchange for each other according to their cost of proction.
根據各自的生產成本進行物物交換。
2. 【金融業】(貨幣)交換，兌換
3. 調換，調換職務(或位置)；【軍事】調任
adj.
1. (被)交換的，互相交換的，互換的；交流的；兌換的
2. 與票據交換有關的
swap：n.
1. 交換
This comic was a swap that I got from Nick.
這本漫畫書是我從尼克那裡換來的。
2. 交換物；被掉換者
vt. & vi.
1. 交換（東西）
I liked her coat and she liked mine, so we swapped.
我喜歡她的外套, 她喜歡我的外套, 於是我們就交換了。
I will swap you my bicycle for your radio.
我想拿我的自行車換你的收音機。
They swapped books with each other.
他們互相交換了圖書。
vi.
1. 交換（工作）
vt.
1. 用…替換；把…換成；掉換（過來）
interchange： vt.
1. (指兩人等)交換事物, 互換
We interchanged partners;he danced with mine, and I danced with his.
我們交換了舞伴, 他和我的舞伴跳, 我和他的舞伴跳。
2. 使兩人或兩物相互易位
vt. & vi.
1. (使某事物)交替變化
n.
1. （思想、信息等的）交換，互換
2. （進出高速公路的）互通式立交，立體交叉道， 立體交流道