会计学专业词汇英语翻译

越权    Ultra vires

未吸收间接费，未分配间接费    unabsorbed burden

未吸收成本，本分配成本    unabsorbed cost

未吸收费用，未分配费用    unabsorbed expense

未调整贷项    unadjusted credits

未调整借项    unadjusted debits

免计资产(保险业)    unadmitted asset，inadmitted asset

未分配经费    unallotted appropriation

未分配经费余额    unallotted balance of appropriation

未摊销债券折价    unamortized bond discount

未摊销债务折价    unamortized debt discount

未摊销出售债券折价    unamortized discount on bonds sold

未摊销投资折价    unamortized discounts on investment

未摊销费用    unamortized expense

未摊销出售债券溢价    unamortized premiums on bonds sold

未摊销投资溢价    unamortized premiums on investments

未分配[制造]费用    unaplied [manufacturing] expense

未支配现金    unapplied cash

未定用途盈余，未定用途盈余    unapplied surplus

未支配余额    unappropriated balance

未支配预算剩余，岁计剩余    unappropriated budget surplus

未支配营业盈余，保留盈余    unappropriated earned surplus，retained income

未支配剩余    unappropriated surplus

未核定凭单    unaudited voucher

不可免成本    unavoidable cost

不均衡增加(国民所得会计)    unbalanced addition

未发单应收帐款    unbilled accounts receivable

未催缴股本    uncalled capital

未催缴股款    uncalled subscriptions

不定性    uncertainty

未证明平衡表    uncertified balance sheet

未领股利    unclaimed dividend

未领工资    unclaimed wages

坏帐    uncollectible account，bed debts

坏票    uncollectible notes

坏税    uncollectible taxes

未支配盈余    uncommitted surplus

未完成建筑    uncompleted construction

未完成契约    uncompleted contract

未完成事项    uncompleted transaction

不可控成本    uncontrollable cost

不可控费用    uncontrollable expense