语专业词汇-财务用语

1、普通貯金活期存款deposit定期貯金 定期存款fixeddeposit  預金通帳存折depositbook自動継続 自动转期貯金証書存单口座()户头account預金者存户depositor預入存入引出提款残高余額balance満期日到期日maturedate暗証番号密碼口座開設開戸open account取引銀行開戸銀行外貨貯金通帳外币存款存折depositbookinforeigncurrency 口座番号帳号account No. 利息利息interest預金利息預金存息creditinterest 借入利息欠息debitintere

2、st公定歩合官定利率年利年息interest rate per annual月利月息interest rate per month日利日息interest rate per day 金利引下降息預入期間存期depositperiod  元金利息本息principalandinterest郵便為替信匯Mailtransfer電信為替電匯Telegraphic transfer送金小切手()即期匯票Demanddraft期間付手形遠期匯票TimeDraft郵便為替郵政匯票Postalmoneyorder郵便送金郵政匯款Postalremittance取立手形託収匯票BillforColl

3、ection旅行小切手旅行支票Traveler"sCheck送金匯款支払拒否拒付手形振出出票draw手形振出人出票人drawer手形振出日出票日  手形送金票匯draft契約通匯合同,代理協定correspondent arrangement主要往来银行小切手帳支票本checkbook小切手持参人持票人checkholder持参人払小切手来人支票bearer   check無記名小切手空白支票無記名裏書空白背書記名裏書記名背書信用卡credit 'kreditcard 貸越透支借记卡debit'debit card 貼現利率discoun

4、t'diskaunt rate引受手数料承兌手続費acceptancecommission取手数料託収手続費collection commission一覧払手形即期匯票at sight draft銀行発行小切手本票手形交換所票据交換所非居住者勘定境外帳戸商業信用状信用証letter of Credit開設申請申請開立信用証Application for issuing L/C L/C遠期信用証usanceL/C L/C 修改信用証amendmentL/C L/C譲渡可能信用状可転譲信用証transferable letter of credit確認信用状保兌信用証confirmed l

5、etter of credit無確認信用状不保兌信用証unconfirmed letter of credit開設銀行開証行Issuing(openingbank L/C通知銀行通知行advisingbank L/C取消不能信用状不可撤消信用証irrevocableletterofcredit付信用状限制議付信用証restrictedletterofcredit相互同時開設信用状対開信用証保証状保函LetterofGuarantee(不一致不相符discrepancy議付negotiation 保函議付negotiation under letter of credit L/G期限切過期ove

6、rdue支払渡付款后交単document.nbspagainst payment引渡承兌交単document.nbspagainst acceptance 取立託収collectionbill for collection代金取立手形託収匯票為替手形匯票bill of exchange, draft収支一覧表对帐单 statement of account財務諸表财务报表 FinancialStatement貸借対照表资产负债表 BalanceSheet損益計算書盈亏计算书损益计算书 ProfitandLossStatement簿記簿记 Bookkeeping財務会計财务会计 financia

7、l accounting管理会計管理会计 Manaement  accounting月次報告月报 monthly report流動資産流动资产 current assets現金现金Cash銀行預金银行存款 cashin bank受取手形领收票据，收据 notes receivable売掛金赊销款，赊欠款 Account receivable棚卸資産财产目录，盘存 inventory assets前払金预付款 advances to suppliers貸付金贷款 loan receivable流動負債流动负债 current liabilities支払手形付款票据 Notes payable買掛金赊购款 Accountsaable借入金借款 loan未収金未收帐款 Accountreceivable前受金预收货款 Advancereceived貸倒引当金坏帐准备金 allowance for bad debts貸方贷记 credit 借方借记 debit未払費用预提费用，未付费用 accrued expenses未払賃金未付工资 accrued payroll未払配当金未付股利 Dividends payable監査审计 audit総勘定元帳总帐 general ledger減価償却費折旧費 depreciation expense会計検査查帐会計監査会計审