accountant 术语对照.doc

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 门面粉饰会计 账目用语 会计 报表 statement of account 往来 帐目 account current 现在 往来帐| 存款额 current accout 销 货 帐 account sales 共同 计算帐项 joint account 未决 帐项 outstanding account 贷方 帐项 credit account|creditor account 借方 帐项 debit account|debtor account 应 付 帐| |应付未付帐 account payable 应收 帐| |应收未收帐 account receivable 新交 易|新帐 new account 未 决帐| |老帐 old account 现金 帐 cash account 流水帐 running account 暂记帐 |未定帐 suspense account 过期帐 |延滞帐 overdue account|pastdue account 杂项 帐户 sundry account 详细帐单 |明细表 detail account 呆 帐 bad account 会 计项目 title of account 会计薄 |帐薄 account-book 营业报告书 |损益计算表 account of budiness |business report 借贷 细帐 |交验帐 account rendered 明细帐 account stated 与. 银行 开立一户头 to open an account with 与. 银行 建立交易 to keep account with 继续 记帐 to keep account 与. 有交易 to have an account with 作成会计帐 |有往来帐项 to make out an account with 清算|清理 债务 to make up an account 清洁 帐目|与停止 交易 to close ones account with 结帐 to close an account 清理未付款 to ask an account|to demand an account 结清差 额 to balance the account with 清算 to settle an account|to liquidate an account|to square an account 审查帐目 |监查帐目 to audit an account 检查帐目 to examine an account 转入A的帐户 to charge the amount to As account 以计 帐方式付款 to pay on account 代理 某人| 为某人 on ones account|on account of one 为自己计算 | 独立帐目 on ones own account 由某人收益 并负风险 on ones account and risk|for ones account and risk 由某人 负担 for ones account|for account of one 按某人指示 |列入某人帐户 by order and for account of one 列入5月份帐目 for May account 编入某中 帐项下 to pass to the account of|to place to the account of 寄出 清算书 to send in an account|to send in render an account 支票用语 支票薄 cheque book 支票陈票人 cheque drawer 持票人 cheque holder 不记名 支票 cheque to bearer|bearer cheque 记名支票 |认人支票 cheque to order 到期支票 antedated cheque 未到期支票 postdated cheque 保付 支票 certified cheque 未获兑现 支票，退票 returned cheque 横线支票 crossed cheque 普通横线 general crossing 特别横线 special crossing 空白支票 blank cheque 失效支票 ，过期支票 stale cheque 普通支票 open cheque 打10%折扣的10000元支票，（即9000元） a cheque for $10,000, less 10% discount 加10%费用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges 支票换现金 |兑现 to cash a cheque 清理票款 to clear a cheque 保证 兑现 to certify a cheque 填写 支票数额 to fill up a cheque 支票 上划线 to cross a cheque 开发 支票 to make out a cheque 签发 支票，开立支票 to draw a cheque|to issue a cheque 透支支票 to overdraw a cheque 背书 支票 to endorse a cheque 清付票款 to pay a cheque|to honour a cheque 支票退票 to dishonour a cheque 拒付支票 to refuse a cheque 拒付支票 to stop payment of a cheque 提示 要求付款 to present for payment 见票 即付持票人 payable to bearer 支付指定人 payable to order 已 过期|无效 out of date|stale 请给 出票人 R/D|refer to drawer 存款 不足 N/S|N.S.F.|not sufficient funds|I/F|insufficient funds 文字 与数字不一致 words and figures differ 支票 交换时间已过 account closed 更改处 应加盖印章 alterations require initials 交换时间 已过 effects not cleared 停止 付款 payment stopped 支票毁损 cheque mutilated 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 the payment |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 the necessary steps to legally recover the amount. |I shall be compelled to take steps to enforce payment. 惠请 宽限 let the matter stand over till then .|allow me a short extension of time. |Kindly postpone 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% aftermaturity. 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. 信用证 用语 追加信用证 additional credit|additional L/C 信用证 金额 amount of credit 赊帐 金额 credit balance 可撤消 信用证 revocable L/C 不可撤消 信用证 irrevocable L/C 保兑 信用证 confirmed L/C 不保兑 信用证 unconfirmed L/C 可转让 信用证 assignable L/C|transferable L/C 银行 信用证 bankers L/C 有追索权 信用证 with recourse L/C 无追索权 信用证 without recourse L/C 单一 信用证 simple credit 无条件 信用证 open credit|free credit 普通 信用证 general letter of credit 旅行 信用证 circular letter of credit 特别信用证 special letter of credit 信用证 底帐 letter of credit ledger 信用 证发行帐 letter of credit issued account 信用 证金额 amount of credit 信用证 余额|信用证结欠 credit balance 开立信 用证 to open a credit 通过银行 开立信用证 to establish a credit through a bank 电开信 用证 to cable a credit 取消信 用证 to cancel a credit 开出信 用证 to issue a credit 在某银行开立 信用证 to arrange a credit with a bank 修改信 用证 to amend a credit 延展信 用证有效期 to extend a credit 增加信 用证面额 to increase a credit 寄出信 用证 to send a credit 请发给 信用证 to take out a credit 信用证例文 我们已开出以贵方为受益人的保兑信用证。 We nave opened a confirmed credit in your favour. 以贵方为受益人，我们开出不可撤消的的保兑信用证。 We have opened a confirmed and irrevocable credit in your favour. 我们被请求已开出以贵方为受益人的信用证，特此通知。 We are pleased to inform you that we have been requested to open a credit in your favour. 我们已开出商业信用证，特此通知。 We intimate to you that we have issued a commercial letter of credit. 银行用语 请入收 款人的户号 account payee 请支付 票款 advice to pay cheques 惠请通 知该支票的经过 advise fate 金额 有错误 accounts differ 文字 与数字所记载金额不同 words and figures differ 签名有 误|印 鉴不符 signatures differ 请明天 再次提出为荷 present again tomorrow 保 证付款 good for payment 请照 会发票人 refer to drawee (R.D.) 无交易 no account 款额 不足 |存款不足 not sufficient (N.S.)|no sufficient funds (N.S.F.) 已无 存款 no funds 如支票 不获兑现时, 不必出 具拒绝证书。 notto be protested in case of dishonour|protest waived |no protest 需要出 具拒绝证书 to be protested 没有通知 no advice 未受指示 no orders 禁止转让| 不可转让 non-transferable |not transferable 已 付款 received paymen t|payment received 上开价金 已收到 value received |for value received 上开 价金系经核算 value in account 上开金 额与发票相同 value as per invoice 上开金额 与通知书相符 value as per advice 无追索权 without recourse 有追索权 |偿 还请求权 right of recourse 请求偿还清单 |清偿帐户 recourse account 偿还准 备金 recourse fund 拒绝偿 还| |拒绝追索 recourse repudiation 银行业务例文 定期存款的条件为年利6%，存期6个月以上，只要金额1,000元，我们均乐意接受。 We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a. 谨同函寄上新开定期存款第500号存折一份，面额100,000元，请查收为荷。该面额等于您寄来换新的旧存折本金加上利息之和。 Enclosed please find a new deposit certificate No. 500 for $100,000, which represents the principal and interest of the old certificate you sent us for renewal. 如存款为100元以上，我们将乐意接受。 We shall be glad to receive deposits of 100 yen and upward. 结算 到目前为止，我公司应收帐尚有二万美元。兹奉上结算报告书一份，敬请查收为荷。Enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, which we trust will be found in order. 上开帐目，现正核对, 如无错误，将遵照贵公司的指示，将转入新开的帐户内。 This account is under examination, and if found correct, it shall be carried to a new account, in conformity wi