基本术语3.doc

物流业专用名称LOGISTICS 物流LOGISTICS INDUSTRY 物流产业LOGISTICS ACTIVITY 物流活动LOGISTICS OPERATION 物流作业LOGISTICS COST 物流成本LOGISTICS MODULUS 物流模数LOGISTICS CENTRE 物流中心LOGISTICS NETWORK 物流网络LOGISTICS ALLIANCE 物流联盟BUSINESS LOGISTICS 企业物流SOCIETAL LOGISTICS 社会物流THIRD-PARTY LOGISTICS (TPL) 第三方物流LEAN LOGISTICS 精益物流VIRTUAL LOGISTICS 虚拟物流CUSTOMIZATION LOGISTICS 定制物流value-ADDED LOGISTICS SERVICE 增值物流服务SUPPLY CHAIN 供应链SUPPLY CHAIN MANAGEMENT(SCM) 供应链管理SUPPLY CHIAN INTEGRATION 供应链整合PHYSICAL PRODUCTION 产品配送INTEGRATED LOGISTICS 综合物流MATERIAL REQUIREMENT PLANNING (MRP I) 物料需求计划MANUFACTURING RESOURCE PLANNING (MRP II) 制造资源计划DISTRIBUTION REQUIREMENT PLANNING(DRP I) 配送需求计划DISTRIBUTION RESOURCE PLANNING (DRP II) 配送资源计划LOSGISTICS RESOURCE PLANNING (LRP) 物流资源计划ENTERPRISE RESOURCE PLANNING (ERP) 企业资源计划QUICK RESPONSE (QR) 快速反应银行机构名称-1World BankBank GroupBank for International SettlementInternational Bank for Economic Cooperation(IBEC)International Investment BankEuropean Banks international Corporation(EBIC)Asia Development Bank(ADB)African Development Bank(AfDB)Federal Reserve Bankreserve bankchartered bankthe Bank of EnglandBank of Tokyobank holding companybanking syndicatemerchant banktrustee savings bankmember bankdevelopment bankinternational banktransnational bankInter-American Development BankJoint stock bankEuropean Investment BankFederal Land Bankinsured bankdiscount bankforeign bankoverseas bank参考译文：世界银行世界银行集团国际清算银行国际经济合作银行国际投资银行欧洲银行国际公司亚洲开发银行非洲开发银行联邦储备银行(美)储备银行特许银行英格兰银行东京银行银行控股公司,银行持股公司银行联合会,银行辛迪加商人银行（英）信托储蓄银行(英国)会员银行开发银行国际银行跨国银行泛美开发银行联合股份银行(英国对商业银行的名称)欧洲投资银行联邦土地银行(美)被保险银行贴现银行外国银行海外银行state banknational bankcentral bankbank of banksbankers bankissuing bankbank of issuebank of circulationspecialized bankcommercial bankbusiness banktrading bankstate-owned bankpolicy bankinvestment bankimport and export bank (EXIMBANK)joint venture banklocal bankcountry bankdomestic bankprivate bankoverseas Chinese banking corporationbranch bankscity bankindustrial banktrustee savings banksavings bankcooperative bankcredit bankborrowers bankloan bankhome loan bank参考译文:国家银行国家银行，国民银行中央银行银行的银行银行的银行发行银行发行银行发行银行专业银行商业银行商业银行商业银行国有银行政策性银行投资银行进出口银行合资银行本地银行乡村银行，地方银行国内银行私人银行华侨银行银行分行城市银行工业银行，实业银行信托储蓄银行储蓄银行合作银行储蓄信贷银行贷款银行贷款银行住宅贷款银行accepting bankexchange bankcorrespondent bankdesignated bankdiscount bankdiscounting bankrequesting bankissuing bankopening banknegotiable banknegotiating banknegotiation bankadvising banknotifying bankconfirming bankpayees bankpayers bankpaying bankassociate banker of collectionconsigned banker of collectionclearing bankexchange bankcertifying bankchartered bankself-service bankland bankmortgage bankhypothec bankunincorporated banknative bankdeposit banksavings bankmutual savings bankpost office savings bankcredit cooperatives参考译文:承兑银行汇兑银行往来行，代理行指定银行贴现银行贴现银行委托开证银行开证银行开证银行，开户行议付银行议付银行，押汇银行议付银行通知行通知银行保兑银行收款行付款行付款银行代收银行委托银行清算银行，交换银行外汇银行支付保证银行特许银行自助银行土地银行（不动产）抵押放款银行不动产抵押银行钱庄钱庄存款银行储蓄银行互助储蓄银行邮局储蓄银行信用社金融英语国际会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General- purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going- concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（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 O