金融英語(yǔ)(術(shù)語(yǔ))

1、inflation 通貨膨脹 deflation 通貨緊縮 tighter credit 緊縮信貸 monetary policy 貨幣政策 foreign exchange 外匯 spot transaction 即期交易 forward transaction 遠(yuǎn)期交易 option forward transaction 擇期交易 swap transaction 調(diào)期交易 quote 報(bào)價(jià) settlment and delivery 交割 Treasury bond 財(cái)政部公債 current-account 經(jīng)常項(xiàng)目 pickup in rice 物價(jià)上漲 Federal Rese

2、rve 美聯(lián)儲(chǔ) buying rate 買(mǎi)入價(jià) selling rate 賣(mài)出價(jià) spread 差幅 contract 合同 at par 平價(jià) premium 升水 discount 貼水 direct quoation method 直接報(bào)價(jià)法 indirect quoation method 間接報(bào)價(jià)法 dividend 股息 domestic currency 本幣 floating rate 浮動(dòng)利率 parent company 母公司 credit swap 互惠貸款 venture capital 風(fēng)險(xiǎn)資本 book value 帳面價(jià)值 physical capital 實(shí)際

3、資本 IPO(initial public offering)新股首發(fā)；首次公開(kāi)發(fā)行job machine 就業(yè)市場(chǎng) welfare capitalism 福利資本主義 collective market cap 市場(chǎng)資本總值 glolbal corporation 跨國(guó)公司 transnational status 跨國(guó)優(yōu)勢(shì) transfer price 轉(zhuǎn)讓價(jià)格 consolidation 兼并 leverage 杠桿 financial turmoil/meltdown 金融危機(jī) file for bankruptcy 申請(qǐng)破產(chǎn) bailout 救助take over 收購(gòu) buy ou

4、t 購(gòu)買(mǎi)（某人的 ）產(chǎn)權(quán)或全部貨物 go under 破產(chǎn)take a nosedive （股市）大跌 tumble 下跌 falter 搖搖欲墜 on the hook 被套住 shore up confidence 提振市場(chǎng)信心 stave off 擋開(kāi) , 避開(kāi) , liquidate assets 資產(chǎn)清算 at fire sale prices超低價(jià)sell-off 證券的跌價(jià)reserve 儲(chǔ)備 note 票據(jù) discount 貼現(xiàn) circulate 流通 central bank 中央銀行 the Federal Reserve System 聯(lián)邦儲(chǔ)備系統(tǒng) credit un

5、ion 信用合作社 paper currency 紙幣 credit creation 信用創(chuàng)造 branch banking 銀行分行制 unit banking 單一銀行制 out of circulation退出流通capital stock 股本 at par 以票面價(jià)值計(jì) electronic banking 電子銀行 banking holding company 公司銀行 the gold standard 金本位 the Federal Reserve Board 聯(lián)邦儲(chǔ)備委員會(huì) the stock market crash 股市風(fēng)暴 reserve ratio 準(zhǔn)備金比率di

6、vision of labor 勞動(dòng)分工 commodity money 商品貨幣 legal tender 法定貨幣 fiat money 法定通貨 a medium of exchange 交換媒介 legal sanction 法律制裁 face value 面值 liquid assets 流動(dòng)資產(chǎn) illiquidl assets 非流動(dòng)資產(chǎn)the liquidity scale流動(dòng)性指標(biāo)real estate 不動(dòng)產(chǎn) checking accounts,demand deposit,checkable deposit活期存款time deposit 定期存款 negotiable

7、order of withdrawal accounts大額可轉(zhuǎn)讓提款單money market mutual funds 貨幣市場(chǎng)互助基金 repurchase agreements 回購(gòu)協(xié)議 certificate of deposits 存單 bond 債券 stock 股票 travelers'checks 旅行支票 small-denomination time deposits小額定期存款large-denomination time deposits大額定期存款bank overnight repurchase agreements 銀行隔夜回購(gòu)協(xié)議 bank long-

8、term repurchase agreements 銀行長(zhǎng)期回購(gòu)協(xié)議 thrift institutions 存款機(jī)構(gòu) financial institution 金融機(jī)構(gòu) commercial banks 商業(yè)銀行 a means of payment 支付手段 a store of value儲(chǔ)藏手段a standard of value 價(jià)值標(biāo)準(zhǔn)deficit 虧損 roll 展期 wholesale 批發(fā) default 不履約 auction 拍賣(mài) collateralize 擔(dān)保 markup 價(jià)格的漲幅 dealer 交易員 broker 經(jīng)紀(jì)人 pension funds 養(yǎng)

9、老基金 face amount 面值 commerical paper 商業(yè)票據(jù) banker's acceptance 銀行承兌匯票 Fed fund 聯(lián)邦基金 eurodollar 歐洲美元 treasury bills國(guó)庫(kù)券floating-rate 浮動(dòng)比率 fixed-rate 固定比率 default risk 拖欠風(fēng)險(xiǎn) credit rating 信譽(yù)級(jí)別 tax collection 稅收 money market 貨幣市場(chǎng)capital market 資本市場(chǎng) original maturity 原始到期期限 surplus funds 過(guò)剩基金syndication

10、 辛迪加 underwrite 包銷(xiāo)，認(rèn)購(gòu) hedge 對(duì)沖買(mǎi)賣(mài)、套期保值 innovation 到期交易 spread 利差 principal 本金 swap掉期交易 eurobond market 歐洲債券市場(chǎng) euronote 歐洲票據(jù)定期支付存款議付定期存款銀行同業(yè)貨幣市場(chǎng)Federal Reserve Bank (FRB) 聯(lián)邦儲(chǔ)備銀行 unsecured credit 無(wú)擔(dān)保貸款fixed term time deposit lead bank 牽頭銀行 neogotiable time deposit inter-bank money market medium term lo

11、an 中期貸款syndicated credit 銀團(tuán)貸款 merchant bank 商業(yè)銀行portfolio management 有價(jià)債券管理 lease financing 租賃融資 note issurance facility 票據(jù)發(fā)行安排 bearer note 不記名票價(jià)underwriting facility 包銷(xiāo)安排floating-rate note 浮動(dòng)利率票據(jù)bond holder 債券持持有者London Interbank Offered Rate(LIBOR) 倫敦同業(yè)優(yōu)惠利率 back-up credit line 備用信貸額 promissory not

12、e(P.N.p/n) 本票revolving cerdit 循環(huán)信用證，即 revolving letter of credit non interest-bearing reserves 無(wú)息儲(chǔ)備金 interest rate controls 利率管制 interest rate ceiling 利率上限 interest rate floor 利率下限 破產(chǎn) insolvency 有償還債務(wù)能力的 solvent 合同 contract匯率 exchange rate 私營(yíng)部門(mén) private sector 財(cái)政管理機(jī)構(gòu) fiscal authorities 寬松的財(cái)政政策 slack

13、fiscal policy 稅法 tax bill 財(cái)政 public finance 財(cái)政部 the Ministry of Finance 平衡預(yù)算 balanced budget 繼承稅 inheritance tax 貨幣主義者 monetariest 增值稅 VAT (value added tax) 收入 revenue 總需求 aggregate demand 貨幣化 monetization 赤字 deficit 經(jīng)濟(jì)不景氣 recession a period when the economy of a country is not successful, business

14、conditions are bad, industrial production and trade are at a low level and there is a lot of unemployment 經(jīng)濟(jì)好轉(zhuǎn) turnabout 復(fù)蘇 recovery 成本推進(jìn)型 cost push 貨幣供應(yīng) money supply 生產(chǎn)率 productivity 勞動(dòng)力 labor force 實(shí)際工資 real wages 成本推進(jìn)式通貨膨脹 cost-push inflation 需求拉動(dòng)式通貨膨脹 demand-pull inflation 雙位數(shù)通貨膨脹 double- digit

15、inflation 極度通貨膨脹 hyperinflation 長(zhǎng)期通貨膨脹 chronic inflation 治理通貨膨脹 to fight inflation 最終目標(biāo) ultimate goal 壞的影響 adverse effect 擔(dān)保 ensure 貼現(xiàn) discount 蕭條的 sluggish 認(rèn)購(gòu) subscribe to 支票帳戶 checking account 貨幣控制工具 instruments of monetry control 借據(jù) IOUs(I owe you) 本票 promissory notes 貨幣總監(jiān) controller of the curre

16、ncy 拖收系統(tǒng) collection system 支票清算或結(jié)算 check clearing 資金劃撥 transfer of funds可以相信的證明 credentials 改革 fashion 被纏住 entangled 貨幣聯(lián)盟 Monetary Union 再購(gòu)協(xié)議 repo 精明的討價(jià)還價(jià)交易 horse-trading 歐元 euro 公共債務(wù) membership criteria 匯率機(jī)制 REM 儲(chǔ)備貨幣 reserve currency 勞動(dòng)密集型 labor-intensive 股票交易所 bourse 競(jìng)爭(zhēng)領(lǐng)先 frontrun 牛市 bull market 非

17、凡的牛市 a raging bull 規(guī)模經(jīng)濟(jì) scale economcies 買(mǎi)方出價(jià)與賣(mài)方要價(jià)之間的差價(jià) bid-ask spreads 期貨(股票) futures 經(jīng)濟(jì)商行 brokerage firm 回報(bào)率 rate of return 股票 equities 違約 default 現(xiàn)金外流 cash drains 經(jīng)濟(jì)人傭金 brokerage fee 存款單 CD(certificate of deposit) 營(yíng)業(yè)額 turnover 資本市場(chǎng) capital market 布雷頓森林體系 The Bretton Woods System 經(jīng)常帳戶 current acco

18、unt 套利者 arbitrager 遠(yuǎn)期匯率 forward exchange rate 即期匯率 spot rate 實(shí)際利率 real interest rates 貨幣政策工具 tools of monetary policy 銀行倒閉 bank failures 跨國(guó)公司 MNC ( Multi-National Corporation) 商業(yè)銀行 commercial bank 商業(yè)票據(jù) comercial paper 利潤(rùn) profit 本票，期票 promissory notes 監(jiān)督 to monitor傭金(經(jīng)濟(jì)人) commission brokers 套期保值 hedg

19、e 有價(jià)證券平衡理論 portfolio balance theory 外匯儲(chǔ)備 foreign exchange reserves 固定匯率 fixed exchange rate 浮動(dòng)匯率 floating/flexible exchange rate 貨幣選擇權(quán)（期貨） currency option 套利 arbitrage 合約價(jià) exercise price 遠(yuǎn)期升水 forward premium 多頭買(mǎi)升 buying long 空頭賣(mài)跌 selling short 按市價(jià)訂購(gòu)股票 market order 股票經(jīng)紀(jì)人 stockbroker 國(guó)際貨幣基金 the IMF 七國(guó)

20、集團(tuán) the G-7 監(jiān)督 surveillance 同業(yè)拆借市場(chǎng) interbank market 可兌換性 convertibility 軟通貨 soft currency 限制 restriction 交易 transaction充分需求 adequate demand 短期外債 short term external debt 匯率機(jī)制 exchange rate regime 直接標(biāo)價(jià) direct quotes 資本流動(dòng)性 mobility of capital 赤字 deficit本國(guó)貨幣 domestic currency 外匯交易市場(chǎng) foreign exchange mar

21、ket 國(guó)際儲(chǔ)備 international reserve 利率 interest rate 資產(chǎn) assets國(guó)際收支 balance of payments 貿(mào)易差額 balance of trade 繁榮 boom 債券 bond 資本 captial資本支出 captial expenditures 商品 commodities 商品交易所 commodity exchange 期貨合同 commodity futures contract 普通股票 common stock 聯(lián)合大企業(yè) conglomerate 貨幣貶值 currency devaluation 通貨緊縮 defl

22、ation 折舊 depreciation貼現(xiàn)率 discount rate 歸個(gè)人支配的收入 disposable personal income 從業(yè)人員 employed person 匯率 exchange rate 財(cái)政年度 fiscal year 自由企業(yè) free enterprise 國(guó)民生產(chǎn)總值 gross antional product 庫(kù)存 inventory 勞動(dòng)力人數(shù) labor force 債務(wù) liabilities 市場(chǎng)經(jīng)濟(jì) market economy 合并 merger 貨幣收入 money income 跨國(guó)公司 Multinational Corpro

23、ation 個(gè)人收入 personal income 優(yōu)先股票 preferred stock 價(jià)格收益比率 price-earning ratio 優(yōu)惠貸款利率 prime rate 利潤(rùn) profit 回報(bào) return on investment 使貨幣升值 revaluation 薪水 salary 季節(jié)性調(diào)整 seasonal adjustment 關(guān)稅 tariff 失業(yè)人員 unemployed person 效用 utility 價(jià)值 value 工資 wages 工資價(jià)格螺旋上升 wage-price spiral 收益 yield 補(bǔ)償貿(mào)易 compensatory tra

24、de, compensated deal 儲(chǔ)蓄銀行 saving banks 歐洲聯(lián)盟 the European Union 單一的實(shí)體 a single entity 抵押貸款 mortgage lending 業(yè)主產(chǎn)權(quán) owner's equity 普通股 common stock 無(wú)形資產(chǎn) intangible assets 收益表 income statement 營(yíng)業(yè)開(kāi)支 operating expenses 行政開(kāi)支 administrative expenses 現(xiàn)金收支一覽表 statement of cash flow 貿(mào)易中的存貨 inventory 收益 proc

25、eedspublic issue credit line international bonds Eurocurrency投資銀行 investment bank 機(jī)構(gòu)投資者 institutional investor 壟斷兼并委員會(huì) MMC 招標(biāo)發(fā)行 issue by tender 定向發(fā)行 introduction 代銷(xiāo) offer for sale 直銷(xiāo) placing 公開(kāi)發(fā)行 信貸額度 國(guó)際債券 歐洲貨幣 利差 interest margin 以所借的錢(qián)作抵押所獲之貸款 leveraged loan 權(quán)利股發(fā)行 rights issues 凈收入比例結(jié)合 net income ge

26、aring股票、股權(quán) ; 債券;證券行業(yè)詞匯share, equity, stock bond, debenture, debtsnegotiable share可流通股份 ;convertible bond可轉(zhuǎn)換債券 ;treasury/government bond國(guó)庫(kù)券/ 政府債券 ;corporate bond企業(yè)債券 ;closed-end securities investment fund封閉式證券投資基金 ;open-end securities investment fund開(kāi)放式證券投資基金 ;fund manager fund custodian bank market

27、capitalization p/e ratio mark-to-market payment versus delivery clearing and settlement基金經(jīng)理 /管理公司 ; 基金托管銀行 ;市值;市盈率 ;(price/earning)逐日盯市 ;銀券交付 ;清算/ 結(jié)算;commodity/financial derivatives商品/金融衍生產(chǎn)品 ;put / call option看跌/ 看漲期權(quán) ;保證金 ; 配股; 紅股;margins, collateral rights issue/offering bonus sharedividend紅利/ 股息;

28、ADR 美國(guó)存托憑證 / 存股證 ;(American Depository Receipt)GDR 全球存托憑證 / 存股證 ;(Global Depository Receipt)retail/private investor個(gè)人投資者 / 散戶;institutional investor機(jī)構(gòu)投資者 ;broker/dealer券商;proprietary trading自營(yíng);insider trading/dealing內(nèi)幕交易 ;market manipulation市場(chǎng)操縱 ;prospectus招股說(shuō)明書(shū) ;IPO 新股 / 初始公開(kāi)發(fā)行 ;(Initial Public Off

29、ering)merger and acquisition收購(gòu)兼并。會(huì)計(jì)與銀行業(yè)務(wù)用語(yǔ) （ 匯總 ）匯款用語(yǔ)匯款| 寄錢(qián) 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匯票匯單用語(yǔ)國(guó)外匯票 foreign Bill國(guó)內(nèi)匯票 inland Bill跟單匯票 documentary bill空頭匯票 accommodation bill原始匯票 original bill改寫(xiě)| 換新票據(jù) renewed bill即期匯票 sight bill|bill on de

30、mand. days after date|. days' after date .日后付款. months after date|. months' after date .月后付款見(jiàn)票后 . 日付款 . days' after sight|. days' sight歡迎下載15見(jiàn)票后 . 月付款 . months' after sight|. months' sight 同組票據(jù) set of bills 單張匯票 sola of exchange|sole of exchange 遠(yuǎn)期匯票 usance bill|bill at usanc

31、e 長(zhǎng)期匯票 long bill 短期匯票 short bill 逾期匯票 overdue bill 寬限日期 days of grace 電匯 telegraphic transfer (T.T) 郵匯 postal order|postal note (Am.)|post office order|money order 本票 promissory note (P/N) 押匯負(fù)責(zé)書(shū) | 押匯保證書(shū) letter of hypothecation 副保| 抵押品| 付屬擔(dān)保物 collateral security 擔(dān)保書(shū) trust receipt|letter of indemnity

32、承兌 | 認(rèn)付 acceptance 單張承兌 general acceptance 有條件承兌 qualified acceptance 附條件認(rèn)付 conditional acceptance 部分認(rèn)付 partial acceptance 拒付 | 退票 dishonour 拒絕承兌而退票 dishonour by non-acceptance 由于存款不足而退票 dihonour by non-payment 提交 presentation 背書(shū) endorsement|indorsement 無(wú)記名背書(shū) general endorsement|blank endorsement 記名

33、式背書(shū) special endorsement|full endorsement 附條件背書(shū) conditional endorsement 限制性背書(shū) restrictive endorsement 無(wú)追索權(quán)背書(shū) endorsement without recourse 期滿 | 到期 maturity 托收 collection 新匯票 | 再兌換匯票 re-exchange|re-draft 外匯交易 exchange dealing|exchange deals 匯兌合約 exchange contract 匯兌合約預(yù)約 forward exchange contract 外匯行情 e

34、xchange quotation 交易行情表 course of exchange|exchange table 匯價(jià)| 兌換率 exchange rate|rate of exchange 官方匯率 official rate 掛牌匯率 | 名義匯率 nominal rate 現(xiàn)匯匯率 spot rate 電匯匯率 | 電匯率 | T.T. rate|telegraphic transfer rate 兌現(xiàn)率 | 兌現(xiàn)匯率 demand rate 長(zhǎng)期匯率 long rate私人匯票折扣率 rate on a private bill 遠(yuǎn)期匯票兌換率 forward rate 套價(jià)| 套匯

35、匯率 | 裁定外匯行情 cross rate 付款匯率 pence rate 當(dāng)日匯率 | 成交價(jià) currency rate 套匯 | 套價(jià)| 公斷交易率 arbitrage 匯票交割 | 匯票議付 negotiation of draft 交易人 | 議付人 negotiator 票據(jù)交割 | 讓與支票票據(jù)議付 to negotiatie a bill 折扣交割 | 票據(jù)折扣 to discount a bill 票據(jù)背書(shū) to endorse a bill應(yīng)付我差額 51,000美元 a balance due to us of $51,000|a balance in our favo

36、ur of $ 51,000收到匯款 to receive remittance 填寫(xiě)收據(jù) to make out a receipt付款用語(yǔ)付款方法 mode of payment現(xiàn)金付款 payment by cash|cash payment|payment by ready cash 以支票支付 payment by cheque以匯票支付 payment by bill 以物品支付 payment in kind 付清| 支付全部貨款 payment in full|full payment 支付部分貨款 | 分批付款 payment in part|part payment|par

37、tial payment 記帳付款 | 會(huì)計(jì)帳目?jī)?nèi)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 延滯付款 payment in arrear預(yù)付貨 | 先付 payment in advance|prepayment 延付貨款 deferred payment 立即付款 prompt payment|immediate payment 暫付款 suspense payment延期付款 delay in payment|extension

38、 of payment 支付票據(jù) payment bill名譽(yù)支付 | 干與付款 payment for honour|payment by intervention 結(jié)帳 | 清算| 支付 settlement分期付款 instalment滯付 | 拖欠| 尾數(shù)款未付 arrears 特許拖延付款日 days of grace 保證付款 del credere付款 to pay|to make payment|to make effect payment結(jié) 帳 to settle|to make settlement|to make effect settlement|to square|t

39、o balance支出| 付款 to defray|to disburse 結(jié)清 to clear off|to pya off 請(qǐng)求付款 to ask for payment|to request payment 懇求付帳 to solicit payment 拖延付款 to defer payment|to delay payment 付款被拖延 to be in arrears with payment 還債 to discharge 迅速付款 to pay promptly 付款相當(dāng)迅速 to pay moderately well|to pay fairly well|to keep

40、 the engagements regularly 付款相當(dāng)慢 to pay slowly|to take extended credit 付款不好 to pay badly|to be generally in arrear with payments 付款頗為惡劣 to pay very badly|to never pay unless forced 拒絕付款 to refuse payment|to refuse to pay|to dishonour a bill 相信能收到款項(xiàng) We shall look to you for the payment|We shall depen

41、d upon you for thepayment |We expect payment from you 惠請(qǐng)付款 kindly pay the amount|please forward payment|please forward a cheque.我將不得不采取必要步驟運(yùn)用法律手段收回該項(xiàng)貨款I(lǐng) shall be obliged totake thenecessary steps to legally recover the amount. |I shall be compelled to take steps to enforcepayment.惠請(qǐng)寬限 let the matter

42、 stand over till then.|allow mea 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

43、deposit 在銀行存款 to have moneyin a bank|to have a bank account|to have money on deposit 向銀行提款 to withdraw one's deposit from a bank 換取現(xiàn)金 to convert into money|to turn into cash|to realize 折扣用語(yǔ) 從價(jià)格打 10%的折扣 to make a discount of 10% off theprice|tomake 10%discount off the price 打折扣購(gòu)買(mǎi) to buy at a disc

44、ount 打折扣出售 to sell at a discount 打折扣 - 讓價(jià) to reduce|to make a reduction 減價(jià) to deduct|to make a deduction 回扣 to rebate 現(xiàn)金折扣 cash discount 貨到付款 | 現(xiàn)金提貨 cash on deliver (C.O.D.) 貨到付現(xiàn)款 cash on arrival 即時(shí)付款 prompt cash 凈價(jià)| 最低價(jià)格付現(xiàn) net cash 現(xiàn)金付款 ready cash 即期付款 spot cash|cash down|cash on the nail 憑單據(jù)付現(xiàn)款 ca

45、sh against documents 憑提單付現(xiàn)款 cash against bills of lading 承兌交單 documents against acceptance (D/A) 付款交單 documents against payment (D/P)折扣例文 除非另有說(shuō)明 , 30 日后全額付現(xiàn) , 如有錯(cuò)誤, 請(qǐng)立即通知。Net cash 30 days unless specified otherwise. Advise promptly if incorrect. 付款條件 : 30日后全額付現(xiàn) , 10日后付現(xiàn)打 2%折扣 , 過(guò)期后付款時(shí) , 加上利率為 6%的利息T

46、erms, net cash 30 days, or, less 2%10 days. Interest charged at the rate of 6% after maturity.付款條件 : 月底后10日后付現(xiàn) 2%折扣, 現(xiàn)在付現(xiàn) 3%折扣, 否則, 全額付現(xiàn)。 Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.財(cái)會(huì)名詞(1) 會(huì)計(jì)與會(huì)計(jì)理論會(huì) 計(jì) accounting 決 策 人 Decision Maker 投 資 人 Investor 股 東 Shareholder 債權(quán)人 Creditor 財(cái)務(wù)會(huì)計(jì)

47、Financial Accounting 管理會(huì)計(jì) Management Accounting 成 本 會(huì) 計(jì) Cost Accounting 私 業(yè) 會(huì) 計(jì) Private Accounting 公眾會(huì)計(jì) Public Accounting 注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB 管理會(huì)計(jì)協(xié)會(huì) IMA美國(guó)會(huì)計(jì)學(xué)會(huì) AAA 稅務(wù)稽核署 IRS 獨(dú)資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation會(huì)計(jì)目標(biāo) Accoun

48、ting Objectives會(huì)計(jì)假設(shè) Accounting Assumptions會(huì)計(jì)要素 Accounting Elements 會(huì)計(jì)原則 Accounting Principles會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures 財(cái)務(wù)報(bào)表 Financial Statements 財(cái)務(wù)分析 Financial Analysis會(huì)計(jì)主體假設(shè) Separate-entity Assumption 貨幣計(jì)量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern) Assumption 會(huì)計(jì)分期假設(shè) Time-perio

49、d Assumption 資產(chǎn) Asset 負(fù)債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費(fèi)用 Expense 收益 Income 虧損 Loss歷史成本原則 Cost Principle 收入實(shí)現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting) principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性 原則 Comparability Principle 重大

50、性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財(cái)務(wù)報(bào)告 Financial Report 流動(dòng)資產(chǎn) Current assets 流動(dòng)負(fù)債 Current Liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning(2) 會(huì)計(jì)循環(huán) 會(huì)計(jì)循環(huán) Accounting Procedure/Cycle 會(huì)計(jì)信息系統(tǒng) Accounting informatio

51、n System 帳戶 Ledger 會(huì)計(jì)科目 Account 會(huì)計(jì)分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細(xì)分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷(xiāo)售日 記帳 Sales Journal 購(gòu) 貨日記帳 Purchase Journal 普通日 記帳 General Journal 工作底稿 Worksheet調(diào)整分錄 Ad

52、justing entries 結(jié)帳 Closing entries(3) 現(xiàn)金與應(yīng)收帳款現(xiàn)金 Cash 銀行存款 Cash in bank 庫(kù)存現(xiàn)金 Cash in hand 流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash支票 Check(cheque)銀行對(duì)帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款

53、 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point 目的地交貨價(jià) F.O.B destination point商業(yè)折扣 Trade discount現(xiàn)金折扣 Cash discount 銷(xiāo)售退回及折讓 Sales return and allowance壞帳費(fèi) 用 Bad debt expense 備 抵 法 Allowance method 備 抵 壞 帳 Bad debt allowance損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet appro

54、ach 帳齡分析法 Aging analysis method 直接沖銷(xiāo)法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) 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 貼現(xiàn) Discount 背書(shū) Endorse 拒付費(fèi) Protest fee（4）存貨存貨 Inventory 商 品存貨 Merchandise inventory 產(chǎn)成 品存 貨

55、 Finished goods inventory在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運(yùn)地離岸價(jià)格 F.O.B shipping point 目的地抵岸價(jià)格 F.O.B destination 寄銷(xiāo) Consignment 寄銷(xiāo)人 Consignor 承銷(xiāo)人 Consignee 定期盤(pán)存 Periodic inventory 永續(xù)盤(pán)存 Perpetual inventory 購(gòu)貨 Purchase 購(gòu)貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inven

56、tory overages and shortages 分批認(rèn)定法 Specific identification加權(quán)平均法 Weighted average先進(jìn)先出法 First-in, first-out or FIFO 后進(jìn)先出法 Lost-in, first-out or LIFO移動(dòng)平均法 Moving average成本或市價(jià)孰低法 Lower of cost or market or LCM 市價(jià) Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit

57、毛利法 Gross margin method 零售價(jià)格法 Retail method 成本率 Cost ratio（ 5）長(zhǎng)期投資 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股票投資 Investment on stocks 長(zhǎng)期債券投資 Investment on bonds 成本法 Cost method 權(quán)益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股權(quán)登記日 Date of record 除息日 Ex-dividend date 付息日 Payment date 債券面值 Face v

58、alue, Par value 債券折價(jià) Discount on bonds 債券溢價(jià) Premium on bonds 票面利率 Contract interest rate, stated rate 市場(chǎng)利率 Market interest ratio, Effective rate 普通股 Common Stock 優(yōu)先股 Preferred Stock 現(xiàn)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直線攤銷(xiāo)法 Straight-Line method of amortization 實(shí)際利息攤銷(xiāo)法 Effective-interest method of amortization6）固定資產(chǎn)原值 Original value折舊費(fèi)用 Depreciation expense 帳面價(jià)值 Carry