会计与银行业务用语.doc

会计与银行业务用语(汇总)汇款用语汇款|寄钱 to remit|to send money寄票供取款|支票支付 to send a cheque for payment寄款人 a remitter收款人 a remittee汇票汇单用语国外汇票 foreign Bill国内汇票 inland Bill跟单汇票 documentary bill空头汇票 accommodation bill原始汇票 original bill改写|换新票据 renewed bill即期汇票 sight bill|bill on demand. days after date|. days after date . 日后付款. months after date|. months after date . 月后付款见票后. 日付款. days after sight|. days sight见票后. 月付款. months after sight|. months sight同组票据 set of bills单张汇票 sola of exchange|sole of exchange远期汇票 usance bill|bill at usance长期汇票 long bill短期汇票 short bill逾期汇票 overdue bill宽限日期 days of grace电汇 telegraphic transfer (T.T)邮汇 postal order|postal note (Am.)|post office order|money order本票 promissory note (P/N)押汇负责书|押汇保证书 letter of hypothecation副保|抵押品|付属担保物 collateral security担保书 trust receipt|letter of indemnity承兑|认付 acceptance单张承兑 general acceptance有条件承兑 qualified acceptance附条件认付 conditional acceptance部分认付 partial acceptance拒付|退票 dishonour拒绝承兑而退票 dishonour by non-acceptance由于存款不足而退票 dihonour by non-payment提交 presentation背书 endorsement|indorsement无记名背书 general endorsement|blank endorsement记名式背书 special endorsement|full endorsement附条件背书 conditional endorsement限制性背书 restrictive endorsement无追索权背书 endorsement without recourse期满|到期 maturity托收 collection新汇票|再兑换汇票 re-exchange|re-draft外汇交易 exchange dealing|exchange deals汇兑合约 exchange contract汇兑合约预约 forward exchange contract外汇行情 exchange quotation交易行情表 course of exchange|exchange table汇价|兑换率 exchange rate|rate of exchange官方汇率 official rate挂牌汇率|名义汇率 nominal rate现汇汇率 spot rate电汇汇率|电汇率| T.T. rate|telegraphic transfer rate兑现率|兑现汇率 demand rate长期汇率 long rate私人汇票折扣率 rate on a private bill远期汇票兑换率 forward rate套价|套汇汇率|裁定外汇行情 cross rate付款汇率 pence rate当日汇率|成交价 currency rate套汇|套价|公断交易率 arbitrage汇票交割|汇票议付 negotiation of draft交易人|议付人 negotiator票据交割|让与支票票据议付 to negotiatie a bill折扣交割|票据折扣 to discount a bill票据背书 to endorse a bill应付我差额51,000美元 a balance due to us of $51,000|a balance in our favour of $ 51,000收到汇款 to receive remittance填写收据 to make out a receipt付款用语付款方法 mode of payment现金付款 payment by cash|cash payment|payment by ready cash以支票支付 payment by cheque以汇票支付 payment by bill以物品支付 payment in kind付清|支付全部货款 payment in full|full payment支付部分货款|分批付款 payment in part|part payment|partial payment记帐付款|会计帐目内付款 payment on account定期付款 payment on term年分期付款 annual payment月分期付款 monthly payment|monthly instalment延滞付款 payment in arrear预付货|先付 payment in advance|prepayment延付货款 deferred payment立即付款 prompt payment|immediate payment暂付款 suspense payment延期付款 delay in payment|extension of payment支付票据 payment bill名誉支付|干与付款 payment for honour|payment by intervention结帐|清算|支付 settlement分期付款 instalment滞付|拖欠|尾数款未付 arrears特许拖延付款日 days of grace保证付款 del credere付款 to pay|to make payment|to make effect payment结帐 to settle|to make settlement|to make effect settlement|to square|to balance支出|付款 to defray|to disburse结清 to clear off|to pya off请求付款 to ask for payment|to request payment恳求付帐 to solicit payment拖延付款 to defer payment|to delay payment付款被拖延 to be in arrears with payment还债 to discharge迅速付款 to pay promptly付款相当迅速 to pay moderately well|to pay fairly well|to keep the engagements regularly付款相当慢 to pay slowly|to take extended credit付款不好 to pay badly|to be generally in arrear with payments付款颇为恶劣 to pay very badly|to never pay unless forced拒绝付款 to refuse payment|to refuse to pay|to dishonour a bill相信能收到款项 We shall look to you for the payment|We shall depend upon you for thepayment |We expect payment from you惠请付款 kindly pay the amount|please forward payment|please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to take thenecessary steps to legally recover the amount. |I shall be compelled to take steps to enforcepayment.惠请宽限 let the matter stand over till then.|allow me a short extension of time. |Kindlypostpone the time for payment a little longer.索取利息 to charge interest附上利息 to draw interest|to bear interest|to allow interest生息 to yield interest生息3% to yield 3%存款 to deposit in a bank|to put in a bank|to place on deposit|to make deposit在银行存款 to have money in a bank|to have a bank account|to have money on deposit向银行提款 to withdraw ones deposit from a bank换取现金 to convert into money|to turn into cash|to realize折扣用语从价格打10%的折扣 to make a discount of 10% off the price|to make 10%discount off the price打折扣购买 to buy at a discount打折扣出售 to sell at a discount打折扣-让价 to reduce|to make a reduction减价 to deduct|to make a deduction回扣 to rebate现金折扣 cash discount货到付款|现金提货 cash on deliver (C.O.D.)货到付现款 cash on arrival即时付款 prompt cash净价|最低价格付现 net cash现金付款 ready cash即期付款 spot cash|cash down|cash on the nail凭单据付现款 cash against documents凭提单付现款 cash against bills of lading承兑交单 documents against acceptance (D/A)付款交单 documents against payment (D/P)折扣例文除非另有说明, 30日后全额付现, 如有错误, 请立即通知。Net cash 30 days unless specified otherwise. Advise promptly if incorrect.付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息。Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.财会名词（1）会计与会计理论会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship合伙人企业 Partnership 公司 Corporation会计目标 Accounting Objectives 会计假设 Accounting Assumptions会计要素 Accounting Elements 会计原则 Accounting Principles会计实务过程 Accounting Procedures 财务报表 Financial Statements财务分析 Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption 资产 Asset 负债 Liability业主权益 Owners Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) principle客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis 现金收付制 Cash Basis财务报告 Financial Report 流动资产 Current assets流动负债 Current Liabilities 长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning（2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger 会计科目 Account 会计分录 Journal entry原始凭证 Source Document 日记帐 Journal总分类帐 General Ledger 明细分类帐 Subsidiary Ledger试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet调整分录 Adjusting entries 结帐 Closing entries（3）现金与应收帐款现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand流动资产 Current assets 偿债基金 Sinking fund定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit 在途支票 Outstanding check应付凭单 Vouchers payable 应收帐款 Account receivable应收票据 Note receivable 起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point 商业折扣 Trade discount现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance损益表法 Income statement approach 资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method带息票据 Interest bearing note 不带息票据 Non-interest bearing note出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate到期日 Maturity date 本票 Promissory note 贴现 Discount背书 Endorse 拒付费 Protest fee（4）存货存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment 寄销人 Consignor 承销人 Consignee定期盘存 Periodic inventory 永续盘存 Perpetual inventory购货 Purchase 购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification 加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Market value 重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit 下限 Lower limit 毛利法 Gross margin method零售价格法 Retail method 成本率 Cost ratio（5）长期投资长期投资 Long-term investment 长期股票投资 Investment on stocks长期债券投资 Investment on bonds 成本法 Cost method权益法 Equity method合并法 Consolidation method 股利宣布日 Declaration date股权登记日 Date of record 除息日 Ex-dividend date 付息日 Payment date 债券面值 Face value, Par value债券折价 Discount on bonds 债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock 优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends 清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization（6）固定资产固定资产 Plant assets or Fixed assets 原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value 折旧费用 Depreciation expense累计折旧 Accumulated depreciation 帐面价值 Carrying value应提折旧成本 Depreciation cost 净值 Net value在建工程 Construction-in-process 磨损 Wear and tear 过时 Obsolescence 直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in 经营租赁 Operating lease 融资租赁 Capital lease 廉价购买权 Bargain purchase option (BPO) 资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments（7）无形资产无形资产 Intangible assets 专利权 Patents 商标权 Trademarks, Trade names 著作权 Copyrights 特许权或专营权 Franchises 商誉 Goodwill 开办费 Organization cost租赁权 Leasehold 摊销 Amortization（8）流动负债负债 Liability 流动负债 Current liability 应付帐款 Account payable应付票据 Notes payable 贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable 预收收益 Prepayments by customers存入保证金 Refundable deposits 应付费用 Accrual expense增值税 Value added tax 营业税 Business tax应付所得税 Income tax payable 应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency 或有负债 Contingent 或有损失 Loss contingencies或有利得 Gain contingencies 永久性差异 Permanent difference时间性差异 Timing difference 应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method（9）长期负债长期负债 Long-term Liabilities 应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds名义利率，票面利率 Nominal rate 实际利率 Actual rate有效利率 Effective rate 溢价 Premium 折价 Discount面值 Par value 直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance偿债基金 Sinking fund 长期应付票据 Long-term notes payable抵押借款 Mortgage loan（10）业主权益权益 Equity 业主权益 Owners equity股东权益 Stockholders equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本 Capital stock资本公积 Capital surplus 留存收益 Retained earnings核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本 Outstanding capital stock 库藏股 Treasury stock 普通股 Common stock 优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost成本法 Cost method 面值法 Par value method捐赠资本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy宣布日 Date of declaration 股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment 现金股利 Cash dividend股票股利 Stock dividend 拨款 appropriation（11）财务报表财务报表 Financial Statement 资产负债表 Balance Sheet收益表 Income Statement 帐户式 Account Form报告式 Report Form 编制（报表） Prepare工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step（12）财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis（资金来源与运用表）营运资金 Working Capital 全部资源概念 All-resources concept直接交换业务 Direct exchanges 正常营业活动 Normal operating activities财务活动 Financing activities 投资活动 Investing activities（13）财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statement