销售净额英文

财务英语词汇 AAccelerated methods of depreciation 加速折旧法Accounting equation 会计等式Accounting period 会计期间Accounts payable 应付账款Accounts payable turnover 应付账款周转Accounts receivable 应收账款Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计Accruals 应计项目Accrued payables 应付款项Accumulated depreciation 累计折旧Activity method 作业方法Activity ratios 作业比率Actuary 精算师,精算Additional paid-in capital 资本公积Aging schedule 账龄分析表Allowance method 备抵法Amortization 摊销Analytic review 分析性复核Annual report 年报Annuity 年金Appropriation of retained earnings 留存收益分配Asset 资产Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理Asset mixAsset retirement 资产报废Asset turnover 资产周转率Audit 审计Audit committee 审计委员会Audit opinion 审计意见Audit report 审计报告Authorized shares 授权股本，注册股份Available-for-sale securities 短期投资Averaging assumptionBBad debts 坏账Balance sheet 资产负债表Bank reconciliation 银行对账单Basic earnings per share 基本每股盈利Betterment 改良“Big 5”五大会计师事务所board of directors 董事会bond 债券契约bonds payable 应付债券book gain/loss 账面收益/损失book value 账面价值borrowing capacity 融资能力business acquisition 企业兼并business combination 企业合并business environment business segment 企业内部责任单位CCall provision 提前赎回条款Capital 资产Capital lease 资本租赁Capital structure 资本结构Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率Capitalize 资本化Cash discount 现金折扣Cash equivalent 现金等价物Cash flow 现金流Cash flow accounting 现金流量法会计Cash flow from financing 筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目Cash management 现金管理Certificate of deposit 存款单Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见Collateral 抵押品， 担保品Collection period 商业票据Common earnings leverage 普通收入杠杆Common stock 普通股Common-size financial statementsCompensating balance 抵销余额Compensation committeeCompensation contractsConservatism 稳健Consignment 寄销品Consistency 连续性Consolidated financial statements 合并财务报表Contingency 或有事项Contingent liability 或有负债Contra account 对销账户Contributed capital 实缴资本Controlling interest 控股权益Convertible bonds 可转换债券Copyright 版权Corporation 公司Cost 成本Cost expiration 成本耗用Cost method 成本法Cost of capital 资金成本Cost of goods sold 销货成本Covenant 契约CPA certified public accountant 注册会计师Credit quality 信用程度Credit rating 信用评级Credit terms 信用条件Creditor 债权人Cumulative preferred stock 累积优先股Current assets 流动资产Current cost 现行成本Current Replacement Cost 现行重置成本Current liabilities 流动负债Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率DDebenture 债券Debt 债务Debt covenant 债务契约Debt investment 债权性投资Debt ratio 负债比率Debt redemptions 债务清偿Debt/equity ratio 负债/权益比率Default 违约Deferred cost 递延成本Deferred income 递延收益Deferred income taxes 递延使得税Deferred revenue 递延收入Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗Depreciation 折旧Depreciation base 折旧系数Depreciation expense 折旧费用Diluted earnings per share 摊薄后每股盈利Dilution 摊薄Dilutive securities 摊薄证券Direct method 直线法Direct write-off method 直接注销法Discount on bond payable 应付债券折价Discount rate 贴现率，折扣率Dissimilar assetDivestiture 风险Dividend yield 股息率Dividends 股息Dividends in arrears 应付股利Double taxation 双重征税Double-declining-balance method 双倍余额递减法DuPont Model 杜邦体系EEarned capitalEarning power 盈利能力Earnings 盈利Earnings per share 每股利润Earnings persistenceEarning quality 收益质量Economic entity assumption 经济个体假定Economic value added 经济价值增加Effective interest method 实际利息法Effective interest rate 实际利率Equity 所有者权益Equity investment 权益投资Equity issuance 发行股票Equity method 权益法Equity security 股本证券ERISAEscrow 代管Exchange rate 汇率Expense 费用ExpensedExternal financing 外部融资Extraordinary item 非经常项目FFace value 面值Fair market value 公允市价Financial accounting 财务会计Financial accounting standards 财务会计Financial Accounting Standards Board 财务会计标准委员会Financial condition 财务状况Financial flexibility 财务弹性Financial performance 财务业绩Financial ratio analysis 财务比率分析Financial statement analysis 财务报表分析Financial statements 财务报表Financing activities 融资活动First-in, first-out 先进先出法Fiscal period assumption 会计期假设Fiscal year 会计年度Fixed asset turnover 固定资产周转Fixed assets 固定资产FOB destination 离岸货价FOB shipping point 起运点交货Footnotes 附注Forward contract 期货合同Freight-in 运费已付Frequent transactions 经常性交易GGain contingency 或有收益Generally accepted accounting principles一般会计原则Going concern 持续经营Goods in transit 在途商品Goodwill 商誉Government accounting 政府会计Gross margin 毛利，边际贡献Gross profit 毛利HHedging 套期保值Hidden reserves 秘密准备Historical cost 历史成本Human capital 人力资源Hybrid security 混合证券IIncome 收益Income smoothing Income statement 损益表Independent auditor 独立审计Indirect method 间接法Industry 行业Inflation 通货膨胀Input market 投入市场Installment obligation 分期付款Intangible asset 无形资产Intention to convertInterest 利息Interest coverage ratio 利息保障比率Interest-bearing obligation 附息债务Internal control system 内部控制系统Internal financing 内部筹资Internal Revenue Code 国内税收法规Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation 所得税期内分摊Inventory 存货Inventory turnover 存货周转Investing activities 投资活动LLand 土地，不动产Last-in, first-out 后进先出Lease 租赁Leasehold obligationLeverage 杠杆效应Liability 负债Life of a bond 年金期间LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算LIFO reserve 后进先出法准备Line of credit 信用限额Liquidation 清算Liquidity 流动性Listed company 上市公司Loan contract 贷款合同Loan covenant 贷款契约Long-term investments 长期投资Loss 亏损Loss contingency 或有损失Lower-of-cost-or-market rule 成本与市价孰低原则MMACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting 管理会计Management discretion 管理决策Management letter 管理建议书Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市场计价法会计Markdown 减低标价Market price 市场价格Market ratioMarket share 市场份额Market value 市价Measurement theory 计量理论Merchandise inventory 商品盘存Merger 合并MisclassificationMortgage 抵押，按揭Mortgage payable 应付抵押款Multinational corporation 跨国公司Multistep formatNNatural resource cost 自然资源成本Net assets 净资产Net book value 净账面价值Net credit sales 净赊销值Net earnings 净收益Net income 净收益Net of tax 税后净额Net operation income 净营业收入Net profit 净收益Net realizable value 可实现净值Net sales 销售净额Net worth 资本净值notes receivable 应收票据OObjectivityObsolescence 过时，陈旧Off-balance-sheet financing 资产负债表外融资Open account 未清账户Operating activities 经营活动Operating cycle 营业周期Operating days 营业日Operating expenses 营业费用Operating income 营业收益Operating lease 经营租赁Operating margin 营业毛利Operating performance 经营业绩Operating revenues 营业收入Operating transactionsOpinion letter 审计报告Other revenues and expenses 其它收益和亏损Output market 输出市场Outstanding shares 发行在外的股份Overhead 管理费用Overstating financial performance and conditionOwner’s equity 所有者权益PPaper profits 账面利润Per value 面值Parent company 母公司Participating preferred stock 参与优先股Partnership 合伙Patent 专利Payments in advance 预付款Pension 养老金Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法Perpetual method 永续法Physical obsolescence 实物陈旧Portfolio 投资组合Postacquisition expenditures 收购后费用Postretirement costs 退休后成本Preemptive right 优先股权Premium on bonds payable应付债券溢价Prepaid expenses 准备成本Present value 现值Principal 本金当事人Prior period adjustment 前期调整数Private company 私人公司Proceeds 收入Production capacity 生产能力Production efficiency 生产效率Pro forma financial statementsProfit 利润Profit and loss statement 损益表Profit margin 毛利Profitability 获利能力Profitability ratios 获利能力比率Property 财产Property, plan, and equipment 财产，车间和设备Purchase method 购买法Purchasing power 购买力QQualified audit report 有保留意见的审计报告Quick ratio 速动比率RRate of return 回报率Readily marketableRealized gain or loss 已实现收益或损失Recognized gain or loss 确认收益或损失Redemption 赎回Refinancing 再筹资Related party transaction 关联交易Retirement 退休，退股Return on assets 资产报酬率Return on equity 净资产收益率Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率Risk-free return 无风险回报SSales 销售Sales growth 销售增长Sales returns 销售退回Salvage value 残值Secured note 有担保票据Securities and Exchange Commission 证券及期货事务监察委员会Security 证券Service company 服务公司Service revenue 服务收益SG & A 销售，一般和行政花费Short-term debt 短期负债Short-term investment 短期投资Similar assetSole proprietorship 独资经营Solvency 偿债能力Solvency ratios 偿债比率以上回答供您参考！希望对您有所帮助！杭州图书馆

流动资产 CURRENT ASSETS：现金 Cash on hand银行存款 Cash in bank有价证券 Marketable securitiea应收票据 Notes receivable应收帐款 Accounts receivable坏帐准备 Provision for bad debts预付帐款 Advances to suppliers其他应收款 Other receivables待摊费用 Deferred and prepaid expenses存货 Inventories存货变现损失准备 Provision for loss on realization of inventory一年内到期的长期债券投资 Long-term investments maturing within one year其他流动资产 Other current assets长期投资 Long-term in vestments一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS:固定资产原价 Fixed assets-cost累计折旧 Accumulated depreciation固定资产净值 Fixed assets-net value固定资产清理 Disposal of fixed assets在建工程 Construction in progress无形资产 INTANGIBLE ASSETS:场地使用权 Land occupancy right工业产权及专有技术 Proprietary technology and patents其他无形资产 Other intangibles assets其他资产： OTHER ASSETS开办费 Organization expenses筹建期间汇兑损失 Exchange loss during start-up peried递延投资损失 Deferred loss on investments递延税款借项 Deferred taxes debit其他递延支出 Other deferred expenses待转销汇兑损失 Unamortized cxehange loss流动负债 CURRENT LIABILITIES:短期借款 Short term loans应付票据 Notes payable应付帐款 Accounts payable应付工资 Accrued payroll应交税金 Taxes payable应付利润 Dividends payable预收货款 Advances from customers其他应付款 Other payables预提费用 Accrued expenses应付福利费 Staff and workers bonus and welfare fund一年内到期的长期负债 Long-term liabitities due within one year其他流动负债 Other current liabilities长期负债 LING-TERMLIABILITIES长期借款 Ling-term loans应付公司债 Debentures payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year其他负债 OTHER LIABILITES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益 Deferred gain on investments递延税款贷项 Deferred taxes credit其他递延贷项 Other deferred credit待转销汇兑收益 Unamortized exchange gain所有者权益： OWNERS' EQUITY实收资本 Paid in capital其中：中方投资 Including:Chinese investment其中：外方投资 Including:Foreign investment已归还投资 Investment returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资 Profits capitalised on return of investment本年利润 current year profit未分配利润 Undistributed profits主营业务收入 Revenue from main operation主营业务成本 Cost of main operation主营业务税金及附加 Tax and additional duty of main operation主营业务利润 Income from main operation其他业务利润 Incom from other operation营业费用 Operating expense管理费用 General and administrative expense 财务费用 Financial expense利息支出 Interest expense汇兑损失 Exchange loss营业利润 Operating Income投资收益 Investment income营业外收入 Non-operating income营业外支出 Non operating expense利润总额 Income before tax所得税 income tax净利润 Net income

总销售额用字母表示： TS （Total sales：总销售额）

会计学中，销售总额等于按销售价格计算的初始销售收入或流入资产的价值。

关于总销售额的公式，用毛利率法：

1、毛利率=销售毛利/销售净额

2、销售净额=销售收入-销售折让和销售退回

3、销售毛利=销售净额*毛利率

4、销售成本=销售净额-销售毛利

5、期末存货成本=期初存货成本+本期购货成本-本期销售成本

扩展资料

提高销售额的措施：

1、努力提升产品质量

企业的产品，要有好的销售额，首要的是要提高产品的质量。

2、提高售后服务

一款好的产品，不仅体现在过硬的品质上，更体现在高质量的售后服务上。售后服务是用户的口碑，会带来更多的用户，这就是口碑营销。

3、大面积的媒体广告

电视广告、平面广告、纸质媒体的广告和公车广告等，此类广告对提升销售额的作用比较显著，但是巨额的广告费用也是一些企业所无法承担的，要量力而行。

4、网络广告

现在越来越多的企业开始利用网络广告来销售自己的产品，网络广告的费用相对媒体广告，会少一些。

参考资料来源：百度翻译-总销售额

参考资料来源：百度百科-销售总额

参考资料来源：百度百科-销售额

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