金融英語(術(shù)語)

金融英語(術(shù)語)金融英語(術(shù)語)金融英語(術(shù)語)資料僅供參考文件編號：2022年4月金融英語(術(shù)語)版本號：A修改號：1頁次：1.0審核：批準(zhǔn):發(fā)布日期：inflation通貨膨脹deflation通貨緊縮tightercredit緊縮信貸monetarypolicy貨幣政策foreignexchange外匯spottransaction即期交易forwardtransaction遠(yuǎn)期交易o(hù)ptionforwardtransaction擇期交易swaptransaction調(diào)期交易quote報價settlmentanddelivery交割Treasurybond財政部公債current-account經(jīng)常項目pickupinrice物價上漲FederalReserve美聯(lián)儲buyingrate買入價sellingrate賣出價spread差幅contract合同atpar平價premium升水discount貼水directquoationmethod直接報價法indirectquoationmethod間接報價法dividend股息domesticcurrency本幣floatingrate浮動利率parentcompany母公司creditswap互惠貸款venturecapital風(fēng)險資本bookvalue帳面價值physicalcapital實際資本IPO(initialpublicoffering)新股首發(fā)；首次公開發(fā)行jobmachine就業(yè)市場welfarecapitalism福利資本主義collectivemarketcap市場資本總值glolbalcorporation跨國公司transnationalstatus跨國優(yōu)勢transferprice轉(zhuǎn)讓價格consolidation兼并leverage杠桿financialturmoil/meltdown金融危機(jī)fileforbankruptcy申請破產(chǎn)bailout救助takeover收購buyout購買(某人的)產(chǎn)權(quán)或全部貨物gounder破產(chǎn)takeanosedive（股市）大跌tumble下跌falter搖搖欲墜onthehook被套住shoreupconfidence提振市場信心staveoff擋開,避開,liquidateassets資產(chǎn)清算atfiresaleprices超低價sell-off證券的跌價reserve儲備note票據(jù)discount貼現(xiàn)circulate流通centralbank中央銀行theFederalReserveSystem聯(lián)邦儲備系統(tǒng)creditunion信用合作社papercurrency紙幣creditcreation信用創(chuàng)造branchbanking銀行分行制unitbanking單一銀行制outofcirculation退出流通capitalstock股本atpar以票面價值計electronicbanking電子銀行bankingholdingcompany公司銀行thegoldstandard金本位theFederalReserveBoard聯(lián)邦儲備委員會thestockmarketcrash股市風(fēng)暴reserveratio準(zhǔn)備金比率divisionoflabor勞動分工commoditymoney商品貨幣legaltender法定貨幣fiatmoney法定通貨amediumofexchange交換媒介legalsanction法律制裁facevalue面值liquidassets流動資產(chǎn)illiquidlassets非流動資產(chǎn)theliquidityscale流動性指標(biāo)realestate不動產(chǎn)checkingaccounts,demanddeposit,checkabledeposit活期存款timedeposit定期存款negotiableorderofwithdrawalaccounts大額可轉(zhuǎn)讓提款單moneymarketmutualfunds貨幣市場互助基金repurchaseagreements回購協(xié)議certificateofdeposits存單bond債券stock股票travelers'checks旅行支票small-denominationtimedeposits小額定期存款large-denominationtimedeposits大額定期存款bankovernightrepurchaseagreements銀行隔夜回購協(xié)議banklong-termrepurchaseagreements銀行長期回購協(xié)議thriftinstitutions存款機(jī)構(gòu)financialinstitution金融機(jī)構(gòu)commercialbanks商業(yè)銀行ameansofpayment支付手段astoreofvalue儲藏手段astandardofvalue價值標(biāo)準(zhǔn)deficit虧損roll展期wholesale批發(fā)default不履約auction拍賣collateralize擔(dān)保markup價格的漲幅dealer交易員broker經(jīng)紀(jì)人pensionfunds養(yǎng)老基金faceamount面值commericalpaper商業(yè)票據(jù)banker'sacceptance銀行承兌匯票Fedfund聯(lián)邦基金eurodollar歐洲美元treasurybills國庫券floating-rate浮動比率fixed-rate固定比率defaultrisk拖欠風(fēng)險creditrating信譽級別taxcollection稅收moneymarket貨幣市場capitalmarket資本市場originalmaturity原始到期期限surplusfunds過?；?/p>

syndication辛迪加

underwrite包銷，認(rèn)購

hedge對沖買賣、套期保值

innovation到期交易

spread利差

principal本金

swap掉期交易

eurobondmarket歐洲債券市場

euronote歐洲票據(jù)

FederalReserveBank(FRB)聯(lián)邦儲備銀行

unsecuredcredit無擔(dān)保貸款

fixedtermtimedeposit定期支付存款

leadbank牽頭銀行

neogotiabletimedeposit議付定期存款

inter-bankmoneymarket銀行同業(yè)貨幣市場

mediumtermloan中期貸款

syndicatedcredit銀團(tuán)貸款

merchantbank商業(yè)銀行

portfoliomanagement有價債券管理

leasefinancing租賃融資

noteissurancefacility票據(jù)發(fā)行安排

bearernote不記名票價

underwritingfacility包銷安排

floating-ratenote浮動利率票據(jù)

bondholder債券持持有者

LondonInterbankOfferedRate(LIBOR)倫敦同業(yè)優(yōu)惠利率

back-upcreditline備用信貸額

promissorynote(P.N..p/n)本票

revolvingcerdit循環(huán)信用證，即revolvingletterofcredit

noninterest-bearingreserves無息儲備金

interestratecontrols利率管制

interestrateceiling利率上限

interestratefloor利率下限破產(chǎn)insolvency

有償還債務(wù)能力的solvent

合同contract

匯率exchangerate

私營部門privatesector

財政管理機(jī)構(gòu)fiscalauthorities

寬松的財政政策slackfiscalpolicy

稅法taxbill

財政publicfinance

財政部theMinistryofFinance

平衡預(yù)算balancedbudget

繼承稅inheritancetax

貨幣主義者monetariest

增值稅VAT(valueaddedtax)

收入revenue

總需求aggregatedemand

貨幣化monetization

赤字deficit

經(jīng)濟(jì)不景氣recession

aperiodwhentheeconomyofacountryisnot

successful,businessconditionsarebad,industrial

productionandtradeareatalowlevelandthere

isalotofunemployment

經(jīng)濟(jì)好轉(zhuǎn)turnabout

復(fù)蘇recovery

成本推進(jìn)型costpush

貨幣供應(yīng)moneysupply

生產(chǎn)率productivity

勞動力laborforce

實際工資realwages

成本推進(jìn)式通貨膨脹cost-pushinflation

需求拉動式通貨膨脹demand-pullinflation

雙位數(shù)通貨膨脹double-digitinflation

極度通貨膨脹hyperinflation

長期通貨膨脹chronicinflation

治理通貨膨脹tofightinflation

最終目標(biāo)ultimategoal

壞的影響adverseeffect

擔(dān)保ensure

貼現(xiàn)discount

蕭條的sluggish

認(rèn)購subscribeto

支票帳戶checkingaccount

貨幣控制工具instrumentsofmonetrycontrol

借據(jù)IOUs(Ioweyou)

本票promissorynotes

貨幣總監(jiān)controllerofthecurrency

拖收系統(tǒng)collectionsystem

支票清算或結(jié)算checkclearing

資金劃撥transferoffunds

可以相信的證明credentials

改革fashion

被纏住entangled

貨幣聯(lián)盟MonetaryUnion

再購協(xié)議repo

精明的討價還價交易horse-trading

歐元euro

公共債務(wù)membershipcriteria

匯率機(jī)制REM

儲備貨幣reservecurrency

勞動密集型labor-intensive

股票交易所bourse

競爭領(lǐng)先frontrun

牛市bullmarket

非凡的牛市aragingbull

規(guī)模經(jīng)濟(jì)scaleeconomcies

買方出價與賣方要價之間的差價bid-askspreads

期貨（股票）futures

經(jīng)濟(jì)商行brokeragefirm

回報率rateofreturn

股票equities

違約default

現(xiàn)金外流cashdrains

經(jīng)濟(jì)人傭金brokeragefee

存款單CD(certificateofdeposit)

營業(yè)額turnover

資本市場capitalmarket

布雷頓森林體系TheBrettonWoodsSystem

經(jīng)常帳戶currentaccount

套利者arbitrager

遠(yuǎn)期匯率forwardexchangerate

即期匯率spotrate

實際利率realinterestrates

貨幣政策工具toolsofmonetarypolicy

銀行倒閉bankfailures

跨國公司MNC(Multi-NationalCorporation)

商業(yè)銀行commercialbank

商業(yè)票據(jù)comercialpaper

利潤profit

本票，期票promissorynotes

監(jiān)督tomonitor

傭金（經(jīng)濟(jì)人）commissionbrokers

套期保值hedge

有價證券平衡理論portfoliobalancetheory

外匯儲備foreignexchangereserves

固定匯率fixedexchangerate

浮動匯率floating/flexibleexchangerate

貨幣選擇權(quán)（期貨）currencyoption

套利arbitrage

合約價exerciseprice

遠(yuǎn)期升水forwardpremium

多頭買升buyinglong

空頭賣跌sellingshort

按市價訂購股票marketorder

股票經(jīng)紀(jì)人stockbroker

國際貨幣基金theIMF

七國集團(tuán)theG-7

監(jiān)督surveillance

同業(yè)拆借市場interbankmarket

可兌換性convertibility

軟通貨softcurrency

限制restriction

交易transaction

充分需求adequatedemand

短期外債shorttermexternaldebt

匯率機(jī)制exchangerateregime

直接標(biāo)價directquotes

資本流動性mobilityofcapital

赤字deficit

本國貨幣domesticcurrency

外匯交易市場foreignexchangemarket

國際儲備internationalreserve

利率interestrate

資產(chǎn)assets

國際收支balanceofpayments

貿(mào)易差額balanceoftrade

繁榮boom

債券bond

資本captial

資本支出captialexpenditures

商品commodities

商品交易所commodityexchange

期貨合同commodityfuturescontract

普通股票commonstock

聯(lián)合大企業(yè)conglomerate

貨幣貶值currencydevaluation

通貨緊縮deflation

折舊depreciation

貼現(xiàn)率discountrate

歸個人支配的收入disposablepersonalincome

從業(yè)人員employedperson

匯率exchangerate

財政年度fiscalyear

自由企業(yè)freeenterprise

國民生產(chǎn)總值grossantionalproduct

庫存inventory

勞動力人數(shù)laborforce

債務(wù)liabilities

市場經(jīng)濟(jì)marketeconomy

合并merger

貨幣收入moneyincome

跨國公司MultinationalCorproation

個人收入personalincome

優(yōu)先股票preferredstock

價格收益比率price-earningratio

優(yōu)惠貸款利率primerate

利潤profit

回報returnoninvestment

使貨幣升值revaluation

薪水salary

季節(jié)性調(diào)整seasonaladjustment

關(guān)稅tariff

失業(yè)人員unemployedperson

效用utility

價值value

工資wages

工資價格螺旋上升wage-pricespiral

收益yield

補(bǔ)償貿(mào)易compensatorytrade,compensateddeal

儲蓄銀行savingbanks

歐洲聯(lián)盟theEuropeanUnion

單一的實體asingleentity

抵押貸款mortgagelending

業(yè)主產(chǎn)權(quán)owner'sequity

普通股commonstock

無形資產(chǎn)intangibleassets

收益表incomestatement

營業(yè)開支operatingexpenses

行政開支administrativeexpenses

現(xiàn)金收支一覽表statementofcashflow

貿(mào)易中的存貨inventory

收益proceeds

投資銀行investmentbank

機(jī)構(gòu)投資者institutionalinvestor

壟斷兼并委員會MMC

招標(biāo)發(fā)行issuebytender

定向發(fā)行introduction

代銷offerforsale

直銷placing

公開發(fā)行publicissue

信貸額度creditline

國際債券internationalbonds

歐洲貨幣Eurocurrency

利差interestmargin

以所借的錢作抵押所獲之貸款leveragedloan

權(quán)利股發(fā)行rightsissues

凈收入比例結(jié)合netincomegearing證券行業(yè)詞匯share,equity,stock股票、股權(quán);

bond,debenture,debts債券;negotiableshare可流通股份;convertiblebond可轉(zhuǎn)換債券;treasury/governmentbond國庫券/政府債券;corporatebond企業(yè)債券;closed-endsecuritiesinvestmentfund封閉式證券投資基金;open-endsecuritiesinvestmentfund開放式證券投資基金;fundmanager基金經(jīng)理/管理公司;fundcustodianbank基金托管銀行;marketcapitalization市值;p/eratio市盈率;(price/earning)mark-to-market逐日盯市;paymentversusdelivery銀券交付;clearingandsettlement清算/結(jié)算;commodity/financialderivatives商品/金融衍生產(chǎn)品;put/calloption看跌/看漲期權(quán);margins,collateral保證金;rightsissue/offering配股;bonusshare紅股;dividend紅利/股息;ADR美國存托憑證/存股證;(AmericanDepositoryReceipt)GDR全球存托憑證/存股證;(GlobalDepositoryReceipt)retail/privateinvestor個人投資者/散戶;institutionalinvestor機(jī)構(gòu)投資者;broker/dealer券商;proprietarytrading自營;insidertrading/dealing內(nèi)幕交易;marketmanipulation市場操縱;prospectus招股說明書;IPO新股/初始公開發(fā)行;(InitialPublicOffering)mergerandacquisition收購兼并。會計與銀行業(yè)務(wù)用語(匯總)匯款用語

匯款||寄錢toremit||tosendmoney

寄票供取款||支票支付tosendachequeforpayment

寄款人aremitter

收款人aremittee

匯票匯單用語

國外匯票foreignBill

國內(nèi)匯票inlandBill

跟單匯票documentarybill

空頭匯票accommodationbill

原始匯票originalbill

改寫||換新票據(jù)renewedbill

即期匯票sightbill||billondemand

...daysafterdate||...days'afterdate...日后付款

...monthsafterdate||...months'afterdate...月后付款

見票后...日付款...days'aftersight||...days'sight

見票后...月付款...months'aftersight||...months'sight

同組票據(jù)setofbills

單張匯票solaofexchange||soleofexchange

遠(yuǎn)期匯票usancebill||billatusance

長期匯票longbill

短期匯票shortbill

逾期匯票overduebill

寬限日期daysofgrace

電匯telegraphictransfer(T.T)

郵匯postalorder||postalnote(Am.)||postofficeorder||moneyorder

本票promissorynote(P/N)

押匯負(fù)責(zé)書||押匯保證書letterofhypothecation

副保||抵押品||付屬擔(dān)保物collateralsecurity

擔(dān)保書trustreceipt||letterofindemnity

承兌||認(rèn)付acceptance

單張承兌generalacceptance

有條件承兌qualifiedacceptance

附條件認(rèn)付conditionalacceptance

部分認(rèn)付partialacceptance

拒付||退票dishonour

拒絕承兌而退票dishonourbynon-acceptance

由于存款不足而退票dihonourbynon-payment

提交presentation

背書endorsement||indorsement

無記名背書generalendorsement||blankendorsement

記名式背書specialendorsement||fullendorsement

附條件背書conditionalendorsement

限制性背書restrictiveendorsement

無追索權(quán)背書endorsementwithoutrecourse

期滿||到期maturity

托收collection

新匯票||再兌換匯票re-exchange||re-draft

外匯交易exchangedealing||exchangedeals

匯兌合約exchangecontract

匯兌合約預(yù)約forwardexchangecontract

外匯行情exchangequotation

交易行情表courseofexchange||exchangetable

匯價||兌換率exchangerate||rateofexchange

官方匯率officialrate

掛牌匯率||名義匯率nominalrate

現(xiàn)匯匯率spotrate

電匯匯率||電匯率||T.T.rate||telegraphictransferrate

兌現(xiàn)率||兌現(xiàn)匯率demandrate

長期匯率longrate

私人匯票折扣率rateonaprivatebill

遠(yuǎn)期匯票兌換率forwardrate

套價||套匯匯率||裁定外匯行情crossrate

付款匯率pencerate

當(dāng)日匯率||成交價currencyrate

套匯||套價||公斷交易率arbitrage

匯票交割||匯票議付negotiationofdraft

交易人||議付人negotiator

票據(jù)交割||讓與支票票據(jù)議付tonegotiatieabill

折扣交割||票據(jù)折扣todiscountabill

票據(jù)背書toendorseabill

應(yīng)付我差額51,000美元abalanceduetousof$51,000||abalanceinourfavourof$51,000

收到匯款toreceiveremittance

填寫收據(jù)tomakeoutareceipt

付款用語

付款方法modeofpayment

現(xiàn)金付款paymentbycash||cashpayment||paymentbyreadycash

以支票支付paymentbycheque

以匯票支付paymentbybill

以物品支付paymentinkind

付清||支付全部貨款paymentinfull||fullpayment

支付部分貨款||分批付款paymentinpart||partpayment||partialpayment

記帳付款||會計帳目內(nèi)付款paymentonaccount

定期付款paymentonterm

年分期付款annualpayment

月分期付款monthlypayment||monthlyinstalment

延滯付款paymentinarrear

預(yù)付貨||先付paymentinadvance||prepayment

延付貨款deferredpayment

立即付款promptpayment||immediatepayment

暫付款suspensepayment

延期付款delayinpayment||extensionofpayment

支付票據(jù)paymentbill

名譽支付||干與付款paymentforhonour||paymentbyintervention

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daysofgrace

保證付款delcredere

付款topay||tomakepayment||tomakeeffectpayment

結(jié)帳tosettle||tomakesettlement||tomakeeffectsettlement||tosquare||tobalance

支出||付款todefray||todisburse

結(jié)清toclearoff||topyaoff

請求付款toaskforpayment||torequestpayment

懇求付帳tosolicitpayment

拖延付款todeferpayment||todelaypayment

付款被拖延tobeinarrearswithpayment

還債todischarge

迅速付款topaypromptly

付款相當(dāng)迅速topaymoderatelywell||topayfairlywell||tokeeptheengagementsregularly

付款相當(dāng)慢topayslowly||totakeextendedcredit

付款不好topaybadly||tobegenerallyinarrearwithpayments

付款頗為惡劣topayverybadly||toneverpayunlessforced

拒絕付款torefusepayment||torefusetopay||todishonourabill

相信能收到款項Weshalllooktoyouforthepayment||Weshalldependuponyouforthe

payment||Weexpectpaymentfromyou

惠請付款kindlypaytheamount||pleaseforwardpayment||pleaseforwardacheque.

我將不得不采取必要步驟運用法律手段收回該項貨款I(lǐng)shallbeobligedtotakethe

necessarystepstolegallyrecovertheamount.||Ishallbecompelledtotakestepstoenforce

payment.

惠請寬限letthematterstandovertillthen.||allowmeashortextensionoftime.||Kindly

postponethetimeforpaymentalittlelonger.

索取利息tochargeinterest

附上利息todrawinterest||tobearinterest||toallowinterest

生息toyieldinterest

生息3%toyield3%

存款todepositinabank||toputinabank||toplaceondeposit||tomakedeposit

在銀行存款tohavemoneyinabank||tohaveabankaccount||tohavemoneyondeposit

向銀行提款towithdrawone'sdepositfromabank

換取現(xiàn)金toconvertintomoney||toturnintocash||torealize

折扣用語從價格打10%的折扣tomakeadiscountof10%offtheprice||tomake10%

discountofftheprice

打折扣購買tobuyatadiscount

打折扣出售tosellatadiscount

打折扣-讓價toreduce||tomakeareduction

減價todeduct||tomakeadeduction

回扣torebate

現(xiàn)金折扣cashdiscount

貨到付款||現(xiàn)金提貨cashondeliver(C.O.D.)

貨到付現(xiàn)款cashonarrival

即時付款promptcash

凈價||最低價格付現(xiàn)netcash

現(xiàn)金付款readycash

即期付款spotcash||cashdown||cashonthenail

憑單據(jù)付現(xiàn)款cashagainstdocuments

憑提單付現(xiàn)款cashagainstbillsoflading

承兌交單documentsagainstacceptance(D/A)

付款交單documentsagainstpayment(D/P)

折扣例文

除非另有說明,30日后全額付現(xiàn),如有錯誤,請立即通知。

Netcash30daysunlessspecifiedotherwise.Advisepromptlyifincorrect.

付款條件:30日后全額付現(xiàn),10日后付現(xiàn)打2%折扣,過期后付款時,加上利率為6%的利息

。

Terms,netcash30days,or,less2%10days.Interestchargedattherateof6%aftermaturity.

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%,10daysE.O.M.,or3%cash,otherwisestrictlynet.財會名詞（1）會計與會計理論

會計accounting決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor財務(wù)會計FinancialAccounting管理會計ManagementAccounting成本會計CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting

注冊會計師CPACertifiedPublicAccountant

國際會計準(zhǔn)則委員會IASC美國注冊會計師協(xié)會AICPA財務(wù)會計準(zhǔn)則委員會FASB管理會計協(xié)會IMA

美國會計學(xué)會AAA稅務(wù)稽核署IRS獨資企業(yè)Proprietorship

合伙人企業(yè)Partnership公司Corporation

會計目標(biāo)AccountingObjectives會計假設(shè)AccountingAssumptions

會計要素AccountingElements會計原則AccountingPrinciples

會計實務(wù)過程AccountingProcedures財務(wù)報表FinancialStatements

財務(wù)分析FinancialAnalysis

會計主體假設(shè)Separate-entityAssumption

貨幣計量假設(shè)Unit-of-measureAssumption

持續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Assumption

會計分期假設(shè)Time-periodAssumption資產(chǎn)Asset負(fù)債Liability

業(yè)主權(quán)益Owner'sEquity收入Revenue費用Expense收益Income虧損Loss

歷史成本原則CostPrinciple

收入實現(xiàn)原則RevenuePrinciple

配比原則MatchingPrinciple

全面披露原則Full-disclosure(Reporting)principle

客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple

重大性原則MaterialityPrinciple

穩(wěn)健性原則ConservatismPrinciple

權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis

財務(wù)報告FinancialReport流動資產(chǎn)Currentassets

流動負(fù)債CurrentLiabilities長期負(fù)債Long-termLiabilities

投入資本ContributedCapital

留存收益RetainedEarning

（2）會計循環(huán)

會計循環(huán)AccountingProcedure/Cycle

會計信息系統(tǒng)AccountinginformationSystem

帳戶Ledger會計科目Account會計分錄Journalentry

原始憑證SourceDocument日記帳Journal

總分類帳GeneralLedger明細(xì)分類帳SubsidiaryLedger

試算平衡TrialBalance現(xiàn)金收款日記帳Cashreceiptjournal

現(xiàn)金付款日記帳Cashdisbursementsjournal

銷售日記帳SalesJournal購貨日記帳PurchaseJournal普通日記帳GeneralJournal工作底稿Worksheet

調(diào)整分錄Adjustingentries結(jié)帳Closingentries

（3）現(xiàn)金與應(yīng)收帳款

現(xiàn)金Cash銀行存款Cashinbank庫存現(xiàn)金Cashinhand

流動資產(chǎn)Currentassets償債基金Sinkingfund

定額備用金Imprestpettycash支票Check(cheque)

銀行對帳單Bankstatement

銀行存款調(diào)節(jié)表Bankreconciliationstatement

在途存款Outstandingdeposit在途支票O(jiān)utstandingcheck

應(yīng)付憑單Voucherspayable應(yīng)收帳款A(yù)ccountreceivable

應(yīng)收票據(jù)Notereceivable起運點交貨價F.O.Bshippingpoint

目的地交貨價F.O.Bdestinationpoint商業(yè)折扣Tradediscount

現(xiàn)金折扣Cashdiscount銷售退回及折讓Salesreturnandallowance壞帳費用Baddebtexpense備抵法Allowancemethod備抵壞帳Baddebtallowance

損益表法Incomestatementapproach資產(chǎn)負(fù)債表法Balancesheetapproach

帳齡分析法Aginganalysismethod直接沖銷法Directwrite-offmethod

帶息票據(jù)Interestbearingnote不帶息票據(jù)Non-interestbearingnote

出票人Maker受款人Payee本金Principal利息率Interestrate

到期日Maturitydate本票Promissorynote貼現(xiàn)Discount

背書Endorse拒付費Protestfee

（4）存貨

存貨Inventory商品存貨Merchandiseinventory產(chǎn)成品存貨Finishedgoodsinventory

在產(chǎn)品存貨Workinprocessinventory

原材料存貨Rawmaterialsinventory

起運地離岸價格F.O.Bshippingpoint

目的地抵岸價格F.O.Bdestination

寄銷Consignment寄銷人Consignor承銷人Consignee

定期盤存Periodicinventory永續(xù)盤存Perpetualinventory

購貨Purchase購貨折讓和折扣Purchaseallowanceanddiscounts

存貨盈余或短缺Inventoryoveragesandshortages

分批認(rèn)定法Specificidentification加權(quán)平均法Weightedaverage

先進(jìn)先出法First-in,first-outorFIFO

后進(jìn)先出法Lost-in,first-outorLIFO移動平均法Movingaverage

成本或市價孰低法LowerofcostormarketorLCM

市價Marketvalue重置成本Replacementcost

可變現(xiàn)凈值Netrealizablevalue

上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod

零售價格法Retailmethod成本率Costratio

（5）長期投資

長期投資Long-terminvestment長期股票投資Investmentonstocks

長期債券投資Investmentonbonds成本法Costmethod

權(quán)益法Equitymethod

合并法Consolidationmethod股利宣布日Declarationdate

股權(quán)登記日Dateofrecord除息日Ex-dividenddate付息日Paymentdate債券面值Facevalue,Parvalue

債券折價Discountonbonds債券溢價Premiumonbonds

票面利率Contractinterestrate,statedrate

市場利率Marketinterestratio,Effectiverate

普通股CommonStock優(yōu)先股PreferredStock

現(xiàn)金股利Cashdividends

股票股利Stockdividends清算股利Liquidatingdividends

到期日Maturitydate

到期值Maturityvalue

直線攤銷法Straight-Linemethodofamortization

實際利息攤銷法Effective-interestmethodofamortization

（6）固定資產(chǎn)

固定資產(chǎn)PlantassetsorFixedassets原值Originalvalue

預(yù)計使用年限Expectedusefullife

預(yù)計殘值Estimatedresidualvalue折舊費用Depreciationexpense

累計折舊Accumulateddepreciation帳面價值Carryingvalue

應(yīng)提折舊成本Depreciationcost凈值Netvalue

在建工程Construction-in-process磨損Wearandtear過時Obsolescence直線法Straight-linemethod(SL)

工作量法Units-of-productionmethod(UOP)

加速折舊法Accelerateddepreciationmethod

雙倍余額遞減法Double-decliningbalancemethod(DDB)

年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)

以舊換新Tradein經(jīng)營租賃Operatinglease融資租賃Capitallease廉價購買權(quán)Bargainpurchaseoption(BPO)資產(chǎn)負(fù)債表外籌資Off-balance-sheetfinancing

最低租賃付款額Minimumleasepayments

（7）無形資產(chǎn)

無形資產(chǎn)Intangibleassets專利權(quán)Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽Goodwill開辦費Organizationcost

租賃權(quán)Leasehold攤銷Amortization

（8）流動負(fù)債

負(fù)債Liability流動負(fù)債Currentliability應(yīng)付帳款A(yù)ccountpayable

應(yīng)付票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes

長期負(fù)債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities

應(yīng)付股利Dividendspayable預(yù)收收益Prepaymentsbycustomers

存入保證金Refundabledeposits應(yīng)付費用Accrualexpense

增值稅Valueaddedtax營業(yè)稅Businesstax

應(yīng)付所得稅Incometaxpayable應(yīng)付獎金B(yǎng)onusespayable

產(chǎn)品質(zhì)量擔(dān)保負(fù)債Estimatedliabilitiesunderproductwarranties

贈品和兌換券Premiums,couponsandtradingstamps

或有事項Contingency或有負(fù)債Contingent或有損失Losscontingencies

或有利得Gaincontingencies永久性差異Permanentdifference

時間性差異Timingdifference應(yīng)付稅款法Taxespayablemethod

納稅影響會計法Taxeffectaccountingmethod

遞延所得稅負(fù)債法Deferredincometaxliabilitymethod

（9）長期負(fù)債

長期負(fù)債Long-termLiabilities應(yīng)付公司債券Bondspayable

有擔(dān)保品的公司債券SecuredBonds

抵押公司債券MortgageBonds保證公司債券GuaranteedBonds

信用公司債券DebentureBonds一次還本公司債券TermBonds

分期還本公司債券SerialBonds可轉(zhuǎn)換公司債券ConvertibleBonds

可贖回公司債券CallableBonds可要求公司債券RedeemableBonds

記名公司債券RegisteredBonds無記名公司債券CouponBonds

普通公司債券OrdinaryBonds收益公司債券IncomeBonds

名義利率，票面利率Nominalrate實際利率Actualrate

有效利率Effectiverate溢價Premium折價Discount

面值Parvalue直線法Straight-linemethod

實際利率法Effectiveinterestmethod

到期直接償付Repaymentatmaturity提前償付Repaymentatadvance

償債基金Sinkingfund長期應(yīng)付票據(jù)Long-termnotespayable

抵押借款Mortgageloan

（10）業(yè)主權(quán)益

權(quán)益Equity業(yè)主權(quán)益Owner'sequity

股東權(quán)益Stockholder'sequity投入資本Contributedcapital繳入資本Paid-incapital股本Capitalstock

資本公積Capitalsurplus留存收益Retainedearnings

核定股本Authorizedcapitalstock實收資本Issuedcapitalstock發(fā)行在外股本Outstandingcapitalstock庫藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock

累積優(yōu)先股Cumulativepreferredstock

非累積優(yōu)先股Noncumulativepreferredstock

完全參加優(yōu)先股Fullyparticipatingpreferredstock

部分參加優(yōu)先股Partiallyparticipatingpreferredstock

非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock

現(xiàn)金發(fā)行Issuanceforcash非現(xiàn)金發(fā)行Issuancefo