现金支出传票
金融专业英语词汇大全2-译国译民
金融专业英语词汇大全2-译国译民1.banker's guarantee 银行担保2.bank's buying rate 银行买入价3.bank's selling rate 银行卖出价4.banks with business dealing with the center中央银行的往来银行5.Barclay card 巴克莱银行信用卡6.base rate 基本汇价7.basis order 基差订单8.basis risk 基差风险9.bear market 熊市10.bear operation 卖空行为11.bear raiders 大量抛空者12.beneficial owner 受益所有人13.beneficiary of insurance 保险金受益人14.best-efforts offering 尽力推销（代销）发行15.bid and ask prices 买入和卖出价16.bid and ask spread 买卖差价17.bid price = buying price 买价18.bid-ask spread 递盘虚盘差价19.big board 大行情牌20.big slump 大衰退（暴跌）21.bill-paying services 代付帐款22.black market 黑市23.black market financing 黑市筹资24.black money 黑钱25.blanket mortgage 总括抵押26.block positioner 大宗头寸商27.blowout 畅销28.blue-chip stocks 蓝筹股29.board of arbitration 仲裁委员会30.board of governors 理事会31.bond fund 债券基金32.borrowing from affiliates 向联营公司借款33.borrowing power of securities 证券贷款能力34.borrowing risks 借款风险35.bought deal 包销36.bread and butter business 基本业务37.breadth index 宽度指数38.break-even 不亏不盈，收支相抵39.breakout 突破40.bridging finance 过渡性融资41.broker 经纪人，掮客42.brokerage 经纪人佣金43.brokerage 经纪业；付给经纪人的佣金44.brokerage firm 经纪商（号）45.broker's loan 经纪人贷款46.broking house 经纪人事务所47.building agreement 具有约束力的协定48.building tax （tax on construction）建筑税49.bullish 行情看涨50.business insurance 企业保险51.business risk 营业风险52.business savings 企业储蓄53.business tax 营业税54.business term loan 企业长期贷款55.bust-up risks 破产风险56.buyer's risks 买方风险57.call (option) 买方期权，看涨期权58.call and put options 买入期权和卖出期权59.call for funds 控股、集资60.call loan transaction 短期拆放往来61.call market 活期存款市场62.call money 拆放款63.call options on an equity 权益（证券）的买入期权64.call-options 认购期权65.cancellation 取消66.cancellation money 解约金67.cap 带利率上限的期权68.capital assets 资本资产69.capital lease 资本租赁70.capital market 信贷市场、资本市场71.capital resources 资本来源72.capital surplus 资本盈余73.capital transfer 资本转移74.capital turnover rate 资本周转率75.card issuing institution 发卡单位76.carefully selected applicant 经仔细选定的申请人77.cargo insurance 货物保险78.cash 现金，现款v.兑现，付现款79.cash a cheque 支票兑现80.cash account 现金帐户81.cash advance 差旅预支款82.cash against bill of lading 凭提单付现83.cash against documents（C.A.D.）凭单付现，凭单据付现金=document against cash84.cash and carry 付现自运；现金交易和运输自理；现购自运商店85.cash and carry wholesale 付现自运批发86.cash assets 现金资产87.cash audit 现金审核88.cash audit 现金审核，现金审计89.cash balance 现金余额，现款结存90.cash basis 现金制91.cash basis 现金制，现金基础92.cash basis accounting 现金收付会计制93.cash before delivery（C.B.D.）空货前付款，付款后交货，付现款交货94.cash bonus 现金红利95.cash book 现金簿；现金帐；现金出纳帐96.cash boy 送款员97.cash budget 现金预算98.cash card1 （银行）自动提款卡99.cash card2 现金卡100.cash claim 现金索赔101.cash collection basis 收现法，收现制102.cash credit 活期信用放款，现金付出103.cash credit slip 现金支出传票104.cash currency 现金通货105.cash cycle 现金循环，现金周期106.cash day 付款日107.cash debit slip 现金收入传票108.cash department （商业机构中的）出纳部=counting-house 109.cash deposit 现金存款；保证金110.cash deposit as collateral 保证金，押金111.cash desk （商店、饭馆的）付款处112.cash disbursements 现金支出113.cash discount (c.d.) 现金折扣，付现折扣=settlement discount 114.cash dispenser （美）自动提款机=cashomat 115.cash dividend 现金股利116.cash down 即付，付现117.cash equivalent value 现金等值，现金相等价值118.cash flow 资金流动119.cash flow 现金流动120.cash flow stream 现金流（量）121.cash holdings 库存现金122.cash holdings 库存现金123.cash in advance (c.i.a.) 预付现金124.cash in bank 存银行现金，银行存款125.cash in hand （商行的）手头现金，库存现金=cash on hand 126.cash in transit 在途现金，在运现金127.cash in transit policy 现金运送保险单128.cash in treasury 库存现金129.cash invoice 现购发票130.cash items 现金帐项，现金科目131.cash journal 现金日记簿132.cash liquidity 现金流动（情况）；现金周转133.cash loan 现金贷款134.cash management services 现金管理业务135.cash market 现金交易市场，现货市场，付现市场136.cash nexus 现金交易关系137.cash on arrival 货到付现，货到付款138.cash on bank 银行存款；银行付款；现金支票付款139.cash on deliver (C.O.D) （英）交货付款，现款交货＝collect on delivery140.cash on delivery (COD) 交割付款141.cash order（C/O）现金订货142.cash paid book 现金支出簿143.cash payment 现金支付144.cash payment 现金付款，现付145.cash payments journal 现金支出日记帐146.cash position 头寸147.cash position 现金状况，现金头寸148.cash price 现金售价，现金付款价格149.cash purchase 现购，现金购买150.cash railway （商店中的）货款传送线151.cash ratio 现金比率152.cash receipts (CR) 现金收入153.cash receipts journal 现金收入日记帐154.cash records 现金记录155.cash register 现金登记机，现金收入记录机，收银机156.cash remittance 汇款单；解款单157.cash remittance note 现金解款单，解款单158.cash requirement 现金需要量159.cash reserve 现金储备（金）160.cash resources 现金资源，现金来源161.cash resources (reserves) 现金准备162.cash sale 现售，现金销售=sale by real cash 163.cash sale invoice 现销发票，现售发票164.cash settlement 现金结算，现汇结算165.cash short and over 现金尾差，清点现金余差；现金短溢166.cash slip 现金传票167.cash statement 现金报表，（现金）库存表168.cash ticket 现销票，门市发票169.cash transaction 现金交易170.cash verification 现金核实，现金核查171.cash voucher 现金凭单；现金收据172.cash with order （c.w.o., C.W.O.订货时付款，订货付现，落单付现173.cash without discount 付现无折扣174.cash yield discount 现金获利率，现金收益率175.cash-and-carry arbitrage 现货持有套利176.cashier 出纳员，收支员177.cashier's cheque (C.C.) 银行本票=cashier's order 178.central rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率）179.certificate of balance 存款凭单180.Certificate of Deposits (CDs) 大额定期存款单181.certificated security 实物证券182.certificates of deposit (CDs) 大面额存款单183.certifying bank 付款保证银行184.change hands 交换，换手185.chartered bank 特许银行186.chattel 动产187.chattel mortgage 动产抵押188.chattel mortgage 动产抵押189.chattel mortgage bond （美）动产抵押（公司）债券190.chattel personal （私人）动产191.chattel real 准不动产（土地权等）192.check certificate 检验证明书193.check deposit 支票存款194.check list （核对用的）清单195.check sheet 对帐单196.checking account 支票帐户197.checking deposits 支票存款，活期存款198.checking reserve 支票现金储备199.checkstand （超级市场的）点货收款台200.cheque (payable) to bearer 来人支票，不记名支票201.cheque book 支票簿202.cheque book stub 支票簿存根203.cheque card 支票卡204.cheque collection 支票兑取205.cheque collector 支票兑取人206.cheque crossed 划线支票207.cheque crossed generally 普通划线支票208.cheque crossed specially 特别划线支票209.cheque deposit 支票存款210.cheque drawer 支票出票人211.cheque holder 支票执票人212.cheque only for account 转帐支票213.cheque payable at sight 见票即付支票214.cheque protector 支票银码机215.cheque rate 票据汇兑汇率，票汇价格=sight rate ,short rate 216.cheque register 支票登记簿217.cheque returned 退票，退回的支票218.cheque signer 支票签名机219.cheque stub 支票存根220.cheque to order 记名支票，指定人支票221.China Investment Bank 中国投资银行222.circulation risks 流通风险223.circulation tax （turnover tax）流转税224.city bank 城市银行225.claim a refound 索赔226.clean collections 光票托收227.clearing bank 清算银行228.clearing house 清算所229.clearinghouse 清算公司，票据交换所230.close out 平仓，结清（账）231.closed and mortgage 闭口抵押232.closing order 收市价订单233.closing rate 收盘价234.closing transaction 平仓交易235.collar 带利率上下限的期权236.collateral loan 抵押借款237.collecting bank 托收银行238.collecting bank 托收银行239.collecting bank 代收行240.collection instructions 委托（托收的）单据241.collection items 托收业务，托收项目242.collection of trade charges 托收货款243.collection on clean bill 光票托收244.collection on documents 跟单托收245.collection order 托收委托书246.collection risk 托收风险247.collection risks 托收风险248.collection service 托收服务249.collective-owned enterprise bonus tax 集体企业奖金税250.collective-owned enterprise income tax 集体企业所得税mercial and industrial loans 工商贷款mercial deposit 商业存款mercial paper 商业票据mercial paper house 经营商业票据的商号mercial risk 商业风险mercial terms 商业条件mission 佣金modity futures 商品期货modity insurance 商品保险mon collateral 共同担保mon fund 共同基金mon stock 普通股mon trust fund 共同信托基金pensatory financing 补偿性融资petitive risks 竞争风险posite depreciation 综合折旧pound interest 复利pound rate 复利率pound rate deposit 复利存款prehensive insurance 综合保险271.condominium 公寓私有共有方式272.confirming bank 保兑银行273.congestion area 震荡区274.congestion tape 统一自动行情显示275.conservatism and liquidity 稳健性与流动性276.consortium bank 银团银行277.constructure risk 建设风险278.consumer financing 消费融资279.contingent risks 或有风险280.contract money 合同保证金281.contract size 合约容量282.contracts of difference 差异合约283.contractual value 合同价格284.controlled rates 控制的汇率285.converge 集聚，（为共同利益而）结合一起286.conversion 汇兑、兑换287.convertible currency 可兑换的货币288.cooling-off period 等待期289.cooperative financing 合作金融290.cornering the market 操纵市场291.corners 垄断292.corporate deposits 法人存款293.correspondent 代理行294.cost of maintenance 维修费295.counter-inflation policy 反通货膨胀对策296.cover 弥补，补进（卖完的商品等）297.cover 弥补（损失等）；负担（开支）；补进（商品或股票等）；保险298.coverage 承保险别；保险总额；范围保险299.coverage ratio 偿债能力比率300.cover-note 暂保单；投保通知单301.credit 信用，信贷302.credit account (C.A., C/A) 赊帐=open account2 303.credit agreement 信贷协定304.credit amount 信贷金额；赊帐金额；信用证金额305.credit analysis 信用分析306.credit balance 贷方余额，结欠，贷余307.credit bank 信贷银行308.credit beneficiary 信用证受益人309.credit business 赊售，信用买卖310.credit buying 赊购311.credit capital 信贷资本312.credit cards 信用卡313.credit control 信用控制314.credit control instrument 信用调节手段315.credit expansion 信用扩张316.credit extending policy 融资方针317.credit facility 信用透支318.credit limit 信用额度319.credit restriction 信用限额320.credit risk 信用风险321.credit union 信用合作社322.creditor bank 债权银行323.crop up (out) 出现，呈现324.cross hedge 交叉套做325.cross hedging 交叉保值326.cum dividend 附息327.cum rights 含权328.cumulative preferred stock 累积优先股329.currency futures 外币期货330.currency futures contract 货币期货合约331.current fund 流动基金332.current futures price 现时的期货价格333.current ratio 流动比率334.customize 按顾客的具体要求制作335.customs duty（tariffs）关税336.D/D (Banker's Demand Draft) 票汇337.daily interest 日息338.daily limit 每日涨（跌）停板339.date of delivery 交割期340.dealers 批发商341.death and gift tax 遗产和赠与税342.debt of honour 信用借款343.debtor bank 借方银行344.decision-making under risk 风险下的决策345.deed 契约346.deed tax 契税347.deferred savings 定期存款348.deficit covering 弥补赤字349.deficit-covering finance 赤字财政350.deflation 通货紧缩351.delivery date 交割日352.demand pull inflation 需求拉动通货膨胀353.demand-deposit or checking-accounts 活期存款或支票帐户354.deposit account (D/A) 存款帐户355.deposit at call 通知存款356.deposit bank 存款银行357.deposit money 存款货币358.deposit rate 存款利率359.deposit turnover 存款周转率360.depreciation risks 贬值风险361.derivative deposit 派生存款362.derived deposit 派生存款363.designated currency 指定货币364.deutsche marks (=DM) 西德马克365.devaluation of dollar 美元贬值366.developer 发展商367.Development Bank 开发银行368.development financing 发展融资369.devise 遗赠370.die intestate 死时没有遗嘱371.Diners card 大莱信用卡372.direct exchange 直接汇兑373.direct financing 直接融资374.direct hedging 直接套做375.direct leases 直接租赁376.direct taxation 直接税377.discount credit 贴现融资378.discount market 贴现市场379.discount on bills 票据贴现380.discount paid 已付贴现额381.discounted cash flow 净现金量382.discounting bank 贴现银行383.dishonour risks 拒付风险384.disintermediation 脱媒385.distant futures 远期期货386.diversification 分散投资387.dividends 红利388.document of title 物权单据389.documentary collection 跟单托收390.Documents against Acceptance,D/A 承兑交单391.Documents against Payment,D/P 付款交单392.domestic correspondent 国内通汇银行393.domestic deposit 国内存款394.domestic exchange 国内汇兑395.double leasing 双重租赁396.double mortgage 双重抵押397.double option 双向期权398.Dow Jones average 道·琼斯平均数399.down payment 首期400.downgrade 降级401.downside 下降趋势402.downtick 跌点交易403.Dragon card 龙卡404.draw 提款405.draw cheque 签发票据406.drawee bank 付款银行407.drawing account 提款帐户408.dual exchange market 双重外汇市场409.dual trading 双重交易410.due from other funds 应收其他基金款411.due to other funds 应付其他基金款412.dumping 抛售413.early warning system 预警系统414.easy credit 放松信贷415.economic exposure 经济风险416.efficient portfolio 有效证券组合417.electronic accounting machine 电子记帐机418.electronic cash 电子现金419.electronic cash register 电子收款机420.electronic debts 电子借贷421.electronic funds transfer 电子资金转帐422.electronic transfer 电子转帐423.emergency tariff 非常关税424.encumbrance 债权（在不动产上设定的债权）425.endorsement for collection 托收背书426.engage in arbitrage (to) 套汇427.entity n. 单位，整体，个体428.entrance fee 申请费429.equalization fund （外汇）平衡基金430.equipment leasing services 设备租赁业务431.equity portfolio 股票资产432.establishing bank 开证银行433.ethics risks 道德风险434.Euro-bank 欧洲银行435.Eurocard 欧洲系统卡436.European terms 欧洲标价法437.evaluation of property 房产估价438.evasion of foreign currency 逃汇439.exception clause 免责条款440.excess insurance 超额保险441.exchange adjustment 汇率调整442.exchange alteration 更改汇率443.exchange arbitrage 外汇套利444.exchange bank 外汇银行445.exchange broker 外汇经纪人446.exchange brokerage 外汇经纪人佣金447.exchange business 外汇业务448.exchange clearing agreement 外汇结算协定449.exchange clearing system 汇结算制450.exchange competition 外汇竞争451.exchange contract 外汇成交单452.exchange control 外汇管制453.exchange convertibility 外汇兑换454.exchange customs 交易所惯例455.exchange depreciation 外汇下降456.exchange dumping 汇率倾销457.exchange fluctuations 汇价变动458.exchange for forward delivery 远期外汇业务459.exchange for spot delivery 即期外汇业务460.exchange freedom 外汇自由兑换461.exchange loss 汇率损失462.exchange parity 外汇平价463.exchange position 外汇头寸464.exchange position 外汇头寸；外汇动态465.exchange premium 外汇升水466.exchange profit 外汇利润467.exchange proviso clause 外汇保值条款468.exchange quota system 外汇配额制469.exchange rate 汇价470.exchange rate fluctuations 外汇汇价的波动471.exchange rate parity 外汇兑换的固定汇率472.exchange rate risks 外汇汇率风险473.exchange reserves 外汇储备474.exchange restrictions 外汇限制475.exchange risk 外汇风险476.exchange risk 兑换风险477.exchange settlement 结汇478.exchange speculation 外汇投机479.exchange stability 汇率稳定480.exchange surrender certificate 外汇移转证481.exchange transactions 外汇交易482.exchange value 外汇价值483.exchange war 外汇战484.excise 货物税，消费税485.exercise date 执行日486.exercise price, striking price 履约价格，认购价格487.expenditure tax 支出税488.expenditure tax regime 支出税税制489.expenses incurred in the purchase 购买物业开支490.expiration date 到期日491.export and import bank 进出口银行492.export gold point 黄金输出点493.exposure 风险494.external account 对外帐户495.extraneous risks 附加险496.extrinsic value 外在价值497.face value 面值498.facultative insurance 临时保险499.fair and reasonable 公平合理500.far future risks 长远期风险501.farm subsidies 农产品补贴502.farmland occupancy tax 耕地占用税503.favourable exchange 顺汇504.fax base 税基505.feast tax 筵席税506.feathered assets 掺水资产507.fee 不动产508.fee interest 不动产产权509.fictions payee 虚构抬头人510.fictitious assets 虚拟资产511.fictitious capital 虚拟资本512.fiduciary a. 信托的，信用的，受信托的（人）513.fiduciary field 信用领域，信托领域514.finance broker 金融经纪人515.financial advising services 金融咨询服务516.financial arrangement 筹资安排517.financial crisis 金融危机518.financial forward contract 金融远期合约519.financial futures 金融期货520.financial futures contract 金融期货合约521.financial insolvency 无力支付522.financial institutions' deposit 同业存款523.financial lease 金融租赁524.financial risk 金融风险525.financial statement analysis 财务报表分析526.financial system 金融体系527.financial transaction 金融业务528.financial unrest 金融动荡529.financial world 金融界530.first mortgage 第一抵押权531.fiscal and monetary policy 财政金融政策532.fixed assets 固定资产533.fixed assets ratio 固定资产比率534.fixed assets turnover ratio 固定资产周转率535.fixed capital 固定资本536.fixed costs 固定成本537.fixed deposit (=time deposit) 定期存款538.fixed deposit by installment 零存整取539.fixed exchange rate 固定汇率540.fixed par of exchange 法定汇兑平价541.fixed savings withdrawal 定期储蓄提款542.fixed-rate leases 固定利率租赁543.flexibility and mobility 灵活性与机动性544.flexibility of exchange rates 汇率伸缩性545.flexible exchange rate 浮动汇率546.floating exchange rate 浮动汇率547.floating policy 流动保险单548.floating-rate leases 浮动利率租赁549.floor 带利率下限的期权550.floor broker 场内经纪人551.fluctuations in prices 汇率波动552.foregift 权利金553.foreign banks 外国银行554.foreign correspondent 国外代理银行555.foreign currency futures 外汇期货556.foreign enterprises income tax 外国企业所得税557.foreign exchange certificate 外汇兑换券558.foreign exchange crisis 外汇危机559.foreign exchange cushion 外汇缓冲560.foreign exchange dumping 外汇倾销561.foreign exchange earnings 外汇收入562.foreign exchange liabilities 外汇负债563.foreign exchange loans 外汇贷款564.foreign exchange parity 外汇平价565.foreign exchange quotations 外汇行情566.foreign exchange regulations 外汇条例567.foreign exchange reserves 外汇储备568.foreign exchange restrictions 外汇限制569.foreign exchange retaining system 外汇留存制570.foreign exchange risk 外汇风险571.foreign exchange services 外汇业务572.foreign exchange transaction centre 外汇交易中心573.forward exchange 期货外汇574.forward exchange intervention 期货外汇干预575.forward exchange sold 卖出期货外汇576.forward foreign exchange 远期外汇汇率577.forward operation 远期（经营）业务578.forward swap 远期掉期579.fraternal insurance 互助保险580.free depreciation 自由折旧581.free foreign exchange 自由外汇582.freight tax 运费税583.fringe bank 边缘银行584.full insurance 定额保险585.full payout leases 充分偿付租赁586.full progressive income tax 全额累进所得税587.fund 资金、基金588.fund account 基金帐户589.fund allocation 基金分配590.fund appropriation 基金拨款591.fund balance 基金结存款592.fund demand 资金需求593.fund for relief 救济基金594.fund for special use 专用基金595.fund in trust 信托基金596.fund liability 基金负债597.fund obligation 基金负担598.fund raising 基金筹措599.fundamental insurance 基本险600.funds statement 资金表601.futures commission merchants 期货经纪公司602.futures contract 期货合约603.futures delivery 期货交割604.futures margin 期货保证金605.futures market 期货市场606.futures price 期货价格607.futures transaction 期货交易608.FX futures contract 外汇期货合约609.galloping inflation 恶性通货膨胀610.gap 跳空611.general endorsement 不记名背书612.general fund 普通基金613.general mortgage 一般抵押614.Giro bank 汇划银行615.given rate 已知汇率616.go long 买进，多头617.go short 短缺；卖空，空头618.going away 分批买进619.going rate 现行汇率620.Gold Ear Credit Card 金穗卡ernment revenue 政府收入622.graduated reserve requirement 分级法定准备金623.Great Wall card 长城卡624.gross cash flow 现金总流量625.guarantee of payment 付款保证626.guaranteed fund 保证准备金627.hammering the market 打压市场628.handling charge 手续费629.harmony of fiscal and monetary policies 财政政策和金融政策的协调630.hedge 套头交易631.hedge against inflation 为防通货膨胀而套购632.hedge buying 买进保值期货633.hedge fund 套利基金634.hedging mechanism 规避机制635.hedging risk 套期保值风险636.hire purchase 租购637.hit the bid 拍板成交638.hoarded money 储存的货币639.holding the market 托盘640.horizontal price movement 横盘641.hot issue 抢手证券642.hot money deposits 游资存款643.hot stock 抢手股票644.house property tax 房产税645.hypothecation 抵押646.idle capital 闲置资本647.idle cash (money) 闲散现金，游资648.idle demand deposits 闲置的活期存款649.immobilized capital 固定化的资产650.immovable property 不动产651.import regulation tax 进口调节税652.imposition 征税；税；税款653.imprest bank account 定额银行存款专户654.in force （法律上）有效的655.in the tank 跳水656.inactive market 不活跃市场657.income in kind 实物所得658.income tax liabilities 所得税责任，所得税债务659.income taxes 所得税660.indemnity 赔偿，补偿661.indirect arbitrage 间接套汇662.indirect finance 间接金融663.indirect hedging 间接套做664.indirect leases 间接租赁（即：杠杆租赁）665.indirect rate 间接汇率666.indirect taxation 间接税667.individual income regulation tax 个人调节税668.individual income tax 个人所得税669.individual savings 私人储蓄670.Industrial and Commercial Bank of China 中国工商银行671.industrial financing 工业融资672.industrial-commercial consolidated tax 工商统一税673.industrial-commercial income tax 工商所得税674.industrial-commercial tax 工商税675.inflation 通货膨胀676.inflation rate 通货膨胀率677.inflationary spiral 螺旋式上升的通货膨胀678.inflationary trends 通货膨胀趋势679.infrastructure bank 基本建设投资银行680.initial margin 初始保证金681.initial margin 期初保证权682.initial margins 初始保证金683.initial reserve 初期准备金684.insider 内幕人685.installment savings 零存整取储蓄686.institution 机构投资者687.insurance appraiser 保险损失评价人688.insurance broker 保险经纪人689.insurance contract 保险契约，保险合同690.insurance saleman 保险外勤691.insurance services 保险业务692.insure against fire 保火险693.insured 被保险人694.interbank market 银行同业市场695.inter-business credit 同行放帐696.interest on deposit 存款利息697.interest per annum 年息698.interest per month 月息699.interest rate futures contract 利率期货合约700.interest rate policy 利率政策701.interest rate position 利率头寸702.interest rate risk 利率风险703.interest restriction 利息限制704.interest subsidy 利息补贴705.interest-rate risk 利息率风险706.interim finance 中间金融707.intermediary bank 中间银行708.intermediate account 中间帐户709.internal reserves 内部准备金710.international banking services 国际银行业务711.International Investment Bank (IIB) 国际投资银行712.international leasing 国际租赁713.in-the-money 有内在价值的期权714.intraday 日内715.intrinsic utility 内在效用716.intrinsic value 实际价值，内部价值717.inward documentary bill for collection 进口跟单汇票，进口押汇（汇票）718.isolation of risk 风险隔离719.issue bank 发行银行720.JCB card JCB卡721.joint financing 共同贷款722.key risk 关键风险723.kill a bet 终止赌博nd use tax 土地使用税rge deposit 大额存款rge leases 大型租赁tent inflation 潜在的通货膨胀tent inflation 潜在的通货膨胀729.lease agreement 租约730.lease and release 租借和停租731.lease broker 租赁经纪人732.lease financing 租赁筹租733.lease immovable 租借的不动产734.lease in perpetuity 永租权735.lease insurance 租赁保险736.lease interest insurance 租赁权益保险737.lease land 租赁土地738.lease mortgage 租借抵押739.lease out 租出740.lease property 租赁财产741.lease purchase 租借购买742.lease rental 租赁费743.lease territory 租借地744.leaseback 回租745.leasebroker 租赁经纪人746.leased immovable 租借的不动产747.leasehold 租赁土地748.leasehold 租借期，租赁营业，租赁权749.leasehold property 租赁财产750.leaseholder 租赁人751.leaseholder 承租人，租借人752.leases agent 租赁代理753.leases arrangement 租赁安排754.leases company 租赁公司755.leases structure 租赁结构756.leasing 出租757.leasing agreement 租赁协议758.leasing amount 租赁金额759.leasing asset 出租财产，租赁财产760.leasing clauses 租赁条款761.leasing consultant 租赁顾问762.leasing contract 租赁合同763.leasing cost 租赁成本764.leasing country 承租国765.leasing division 租赁部766.leasing equipment 租赁设备767.leasing industry 租赁业768.leasing industry (trade) 租赁业769.leasing money 租赁资金770.leasing period 租赁期771.leasing regulations 租赁条例772.legal interest 法定利息773.legal tender 法定货币774.legal tender 本位货币，法定货币775.lessee 承租人，租户776.lessor 出租人777.letter of confirmation 确认书778.letter transfer 信汇779.leveraged leases 杠杆租赁780.lien 扣押权，抵押权781.life insurance 人寿保险782.life of assets 资产寿命783.limit order 限价指令784.limited floating rate 有限浮动汇率785.line of business 行业，营业范围，经营种类786.liquidation 清仓787.liquidity 流动性788.liquidity of bank 银行资产流动性789.listed stock 上市股票790.livestock transaction tax 牲畜交易税791.loan account 贷款帐户792.loan amount 贷款额793.loan at call 拆放794.loan bank 放款银行795.loan volume 贷款额796.loan-deposit ratio 存放款比率797.loans to financial institutions 金融机构贷款798.loans to government 政府贷款799.local bank 地方银行800.local income tax (local surtax) 地方所得税801.local surtax 地方附加税802.local tax 地方税803.long arbitrage 多头套利804.long position 多头头寸805.long position 多头寸；买进的期货合同806.long-term certificate of deposit 长期存款单807.long-term credit bank 长期信用银行808.long-term finance 长期资金融通809.loss leader 特价商品，亏损大项810.loss of profits insurance 收益损失保险811.loss on exchange 汇兑损失812.low-currency dumping 低汇倾销813.low-currency dumping 低汇倾销814.M/T (= Mail Transfer) 信汇815.main bank 主要银行816.maintenance margin 最低保证金，维持保证金817.major market index 主要市场指数818.management risk 管理风险819.managing bank of a syndicate 财团的经理银行820.manipulation 操纵821.margin 保证金822.margin call 保证金通知823.margin call 追加保证金的通知824.margin money 预收保证金，开设信用证保证金825.margin rate 保证金率826.markdown 跌价827.market discount rate 市场贴现率828.market expectations 市场预期829.market makers 造市者830.market order 市价订单831.market risk 市场风险832.marketability 流动性833.market-clearing 市场结算834.Master card 万事达卡835.matching 搭配836.mature liquid contracts 到期合约837.maximum limit of overdraft 透支额度838.measures for monetary ease 金融缓和措施839.medium rate 中间汇率840.medium-term finance 中期金融841.member bank 会员银行lion card 百万卡843.minimum cash requirements 最低现金持有量（需求）844.minimum reserve ratio 法定最低准备比率845.mint parity 法定平价846.monetary action 金融措施847.monetary aggregates 货币流通额848.monetary and credit control 货币信用管理849.monetary and financial crisis 货币金融危机850.monetary area 货币区851.monetary assets 货币性资产852.monetary base 货币基础853.monetary circulation 货币流通854.monetary device 金融调节手段855.monetary ease 银根松动856.monetary market 金融市场857.monetary market 金融市场858.monetary risk 货币风险859.monetary stringency 银根奇紧860.monetary unit 货币单位861.money capital 货币资本862.money collector 收款人863.money credit 货币信用864.money down 付现款865.money equivalent 货币等价866.money paid on account 定金867.money-flow analysis 货币流量分析868.money-over-money leases 货币加成租赁869.moral hazard 道德风险870.mortgage bank 抵押银行871.motor vehicle and highway user tax 机动车和公路使用税872.movables all risks insurance 动产综合保险873.movables insurance 动产保险874.multinational bank 跨国银行875.multiunit 公寓楼876.mutual insurance company 相互保险公司877.national bank 国家银行878.nationalized bank 国有化银行879.near money 准货币880.nearby contracts 近期合约881.nearby futures 近期期货882.nearby risks 近期风险883.negotiability 流通性884.negotiating bank 议付银行885.nesting 配套 settlement status 净结算状况，净结算头寸887.neutral money 中介货币888.neutrality of the central bank 中央银行的中立性889.nominal account 名义帐户890.nominal deposit 名义存款891.non-member bank 非会员银行892.non-resident account 非居民存款893.notional principal 名义本金894.notional sum 名义金额895.off-balance-sheet 表外业务896.offer rate 卖出汇率897.official borrowing 政府借款898.official devaluation 法定贬值899.official rate (of exchange) 官方汇价900.official short-term credit 官方短期信用901.offset reserve 坏帐准备金902.on a discount basis （以）折价形式903.open account business (= open account trade)赊帐交易904.open an account 开户905.open fair transaction tax 集市交易税906.open market 公开市场907.open market operation 公开市场业务908.open market policy 公开市场政策909.open mortgage 可资抵押910.open negotiation 公开议付911.open outcry 公开喊价，公开叫价912.open policy 预约保单913.open position （期货交易中的）头寸914.open positions 敞口头寸915.open-ended 开口的，无限制的，无限度的916.opening order 开市价订单917.operating bank 营业银行918.operating cash flow 营运现金流（量）919.operating lease 经营租赁920.operating leases 操作租赁921.operating risk 经营风险922.operation account 交易帐户923.option 期权，选择权，买卖权924.option buyer 期权的买方925.option fee (=option premium or premium o期权费926.option purchase price 期权的购进价格927.option seller 期权的卖方928.options on futures contract 期货合同的期权交易929.ordinary bank 普通银行930.ordinary deposit 普通存款931.ordinary time deposit 普通定期存款932.our bank 开户银行933.out-of-the-money 无内在价值的期权934.output-capital ratio 产出与资本的比率935.outright position 单笔头寸936.outward documentary bill for collection 出口跟单汇票，出口押汇937.outward remittance 汇出汇款938.over-loan position 贷款超额939.overnight call loan 日拆940.overseas bank 海外银行941.overseas branches 国外分行942.oversold 超卖943.over-the-counter 场外的，买卖双方直接交易的，不通过交易所交易的944.over-the-counter (OTC) option 场外交易市场945.overvalued 估价过高946.Pacific card 太平洋卡947.package policy 一揽子保险948.painting the tape 粉饰行情949.pairing 配对950.parking 寄售951.partial assignment 部分转让952.parties to a collection 托收各当事人953.pawn 典当954.pay up 付清，缴清955.payee or beneficiary 受款人，收款人，受益人956.paying bank 付款银行957.paying bank 汇入行，付款行958.payment facilities 支付服务设施959.payment of account 预付金960.payment of exchange 结汇961.payment reserve 支付准备962.payment risks 支付风险963.payroll tax 薪金税964.pegging 固定汇率965.permanent capital 永久性资本966.personal account 个人帐户967.personal deposit 私人存款968.personal loans 个人贷款969.petty current deposit 小额活期存款970.petty insurance 小额保险971.place an order 订购；下单972.plastic card 塑料卡973.Po card 牡丹卡974.point of delivery 交割地点975.policy of discount window 窗口指导政策976.political risk 政治风险977.poor for insurance 风险大的保险户978.popularity bank 庶民银行。
白金五星级酒店餐饮部员工操作手册(sop)宴会部
目的OBJECTIVE所有预订、确认、改动、取消均要经过宴会服务经理。
执行程序PROCEDURE餐前准备：1、根据团体人数摆台和自助餐台。
2、清楚了解各团的团号和人数。
3、所有自助餐炉加热水、点火加热。
4、检查各样食物是否齐备。
餐间服务程序：1、领位主动上前迎接客人，询问领队团号和人数，并让领队出示团体餐券。
2、领位把客人带到座位，告诉领队是哪几张台，由领队安排。
3、安排好客人后，将领队带到司陪台。
4、服务员看到客人应主动上前问好，帮客人拉椅、让座。
5、帮客人打开茶杯和筷子套，问客人：“你好／早晨好，先生／小姐，请问喝什么茶，我们有﹍（简介茶类）。
”6、给客人上礼貌茶，礼貌茶倒六分满。
7、指领客人拿食物，客人离座时主动帮客人拉椅。
8、负责自助餐台的同事，应主动帮客人舀粥，保持台面清洁，分更、叉如掉在炉里应拿起，换上干净的。
9、食物不够要马上通知厨房添加。
10、看台的服务员要保持台面清洁，勤换骨碟、烟盅，勤加茶水。
11、及时把客人用完的粥碗、骨碟撤走。
12、主管或副主管看到客人用餐已差不多时，应把帐单打好给陪同签署（必须签上团号和陪同姓名及收取餐券）。
13、客人用完餐离座时，主动帮客人拉椅，提醒客人带齐行李并向客人道谢。
14、应先把椅子排好，然后再收拾餐具，重新摆位。
15、收台时应用托盘，未经主管同意不可使用下栏车。
目的OBJECTIVE所有预订、确认、改动、取消均要经过宴会经理。
执行程序PROCEDURE餐前准备：1、根据任务单布置宴会场地（如台数、人数、签到台、主台、横额等）。
2、深切了解宴会任务单，要清楚知道台数、人数、开餐时间、主办单位、客人姓名和公司名称、宴会的性质、菜式品种及特殊要求。
3、按菜单要求摆放餐具、用具。
4、按菜要求把各类酱料、豉油、洗手盅、茶叶、毛巾、下栏盘等用具备好。
5、摆位按中餐筵席摆，在主人、副主人位置摆上明显区别的席巾花，近通道副主人位置旁设上菜位（备公勺、分更、公筷）拉好椅子，对好位置、整理工作台。
金融专业英语单词
欢迎共阅金融专业英语词汇大全a flat percentage rate of income 统一比率的所得税税率a long position 多头部位，利多形势a long positio 多头寸；买进的期货合同a put option on a debt security 债务证券的卖出期权a sales slip 签购单据，售货清单a short position 空头部位，短缺头寸a short position 空头；卖出的期货合同a tax return 税务申报表abnormal depreciation 特别折旧abnormal spoilage 非正常损坏aboriginal cost 原始成本acceptance bank 票据承兑行acceptance method 承兑方式acceptance risks 承兑风险accepting bank 承兑银行accessory risks 附加保险，附加险accident insurance 意外保险（不包括海上，火灾和人寿险）accommodation of funds 资金融通accompany vt. 附带，伴随，陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险accounting risks 会计风险accounting value 帐面价值accounts of assured 保险帐户accrued bond interest 应计债券利息accrued depreciation 应计折旧accrued dividend 应计股利acknowledgement of declaration (under op预约保险申报确认书active securities 热头股票，活跃的证券actual cash value （保险用语）实际现金价值actual rate 实际汇率adaptive expectations 适应性预期additional insurance 加保，附加保险additional reserve 追加准备金adjustable policy 可调整的保险单adjustable premium 可调整的保险费adjusted debit balance已调整的借方余额advance payment of premium预缴保险费advance-decline theory 涨跌理论adverse exchange 逆汇、逆汇兑advice of drawing 提款通知书advising bank 通知银行affiliated bank 联行affiliated person 关联人aftermarket 次级市场agent for collection 托收代理银行Agricultural Bank of China农业银行agricultural loans 农业贷款agricultural（animal husbandry）tax 农（牧）业税allowance for doubtful debt 坏账准备alternative (either/or) order 选择指令American Express card 运通卡American terms 美国标价法amount in figures 小写金额amount in words 大写金额annual membership dues 年费application form for a banking account银行开户申请书appointed bank 外汇指定银行appreciation of exchange rate 汇率升值arbitrage 套利arbitrage of exchange 套汇arbitrage opportunity 套价机会arbitrage risks 套汇风险as agent 做代理as principal 做自营Asian Development Fund (ADB)亚洲开发银行ask price = asking price = offer price 出售价，报价，开价，出价ask-bid system 竞价系统assessment of loss 估损assets insurance 资产保险assignment of policy 保单转让assumption of risk 承担风险asymmetry 不对称at owner's risk 风险由货主负担at-the-close order 收盘指令at-the-market 按市价at-the-money 平值期权at-the-opening (opening only) order 开盘指令auction marketplace 拍卖市场automated teller machines (24 hours a day)自动取款机（24小时服务）automatic transfers between accounts自动转帐average 平均数baby bond 小额债券back spreads 反套利back wardation 现货溢价balance n. 结余，差额，平衡bank balance 存款余额bank balance over required reserves 超出法定（必备）储备的银行存款余额bank deposit 银行存款Bank of China 中国银行Bank of Communications 交通银行bank of deposit 存款银行bank of the government 政府的银行banker's association 银行协会banker's bank 中央银行banker's guarantee 银行担保bank's buying rate 银行买入价bank's selling rate 银行卖出价banks with business dealing with thecenter中央银行的往来银行Barclay card 巴克莱银行信用卡base rate 基本汇价basis order 基差订单basis risk 基差风险bear market 熊市bear operation 卖空行为bear raiders 大量抛空者beneficial owner 受益所有人beneficiary of insurance 保险金受益人best-efforts offering 尽力推销发行bid and ask prices 买入和卖出价bid and ask spread 买卖差价bid price = buying price 买价bid-ask spread 递盘虚盘差价big board 大行情牌big slump 大衰退（暴跌）bill-paying services 代付帐款black market 黑市black market financing 黑市筹资black money 黑钱blanket mortgage 总括抵押block positioner 大宗头寸商blowout 畅销blue-chip stocks 蓝筹股board of arbitration 仲裁委员会board of governors 理事会bond fund 债券基金borrowing from affiliates 向联营公司借款borrowing power of securities 证券贷款能力borrowing risks 借款风险bought deal 包销bread and butter business 基本业务breadth index 宽度指数break-even 不亏不盈，收支相抵breakout 突破bridging finance 过渡性融资broker 经纪人，掮客brokerage 经纪人佣金brokerage firm 经纪商（号）broker's loan 经纪人贷款broking house 经纪人事务所building agreement 具有约束力的协定building tax =tax on construction建筑税bullish 行情看涨business insurance 企业保险business risk 营业风险business savings 企业储蓄business tax 营业税business term loan 企业长期贷款bust-up risks 破产风险buyer's risks 买方风险call (option) 买方期权，看涨期权call and put options买入期权和卖出期权call for funds 控股、集资call loan transaction 短期拆放往来call market 活期存款市场call money 拆放款call options on an equity 权益证券的买入期权call-options 认购期权cancellation 取消cancellation money 解约金cap 带利率上限的期权capital assets 资本资产capital lease 资本租赁capital market 信贷市场、资本市场capital resources 资本来源capital surplus 资本盈余capital transfer 资本转移capital turnover rate 资本周转率card issuing institution 发卡单位carefully selected applicant 经仔细选定的申请人cargo insurance 货物保险cash 现金，现款v.兑现，付现款cash a cheque 支票兑现cash account 现金帐户cash advance 差旅预支款cash against bill of lading 凭提单付现cash against documents 凭单付现，凭单据付现金=document against cashcash and carry 付现自运；现金交易和运输自理；现购自运商店cash and carry wholesale 付现自运批发cash assets 现金资产cash audit 现金审核cash balance 现金余额，现款结存cash basis 现金制cash basis accounting 现金收付会计制cash bonus 现金红利cash book 现金簿；现金帐；现金出纳帐cash boy 送款员cash budget 现金预算cash card1 （银行）自动提款卡cash card2 现金卡cash claim 现金索赔cash collection basis 收现法，收现制cash credit 活期信用放款，现金付出cash credit slip 现金支出传票cash currency 现金通货cash cycle 现金循环，现金周期cash day 付款日cash debit slip 现金收入传票cash department （商业机构中的）出纳部=counting-housecash deposit 现金存款；保证金cash deposit as collateral 保证金，押金cash desk （商店、饭馆的）付款处cash disbursements 现金支出cash discount (c.d.) 现金折扣，付现折扣=settlement discountcash dispenser(美)自动提款机=cashomatcash dividend 现金股利cash down 即付，付现cash equivalent value现金等值，现金相等价值cash flow 现金流动cash flow stream 现金流（量）cash holdings 库存现金cash in bank 存银行现金，银行存款cash in hand （商行的）库存现金cash in transit 在途现金，在运现金cash in transit policy 现金运送保险单cash in treasury 库存现金cash invoice 现购发票cash items 现金帐项，现金科目cash journal 现金日记簿cash liquidity 现金流动情况，现金周转cash loan 现金贷款cash management services现金管理业务cash market 现金交易市场，现货市场，付现市场cash nexus 现金交易关系cash on arrival 货到付现，货到付款cash on bank 银行存款；银行付款；现金支票付款cash on delivery (COD) 交割付款cash order（C/O）现金订货cash paid book 现金支出簿cash payment 现金支付cash payments journal 现金支出日记帐cash position 头寸cash price 现金售价，现金付款价格cash purchase 现购，现金购买cash railway （商店中的）货款传送线cash ratio 现金比率cash receipts (CR) 现金收入cash receipts journal 现金收入日记帐cash records 现金记录cash register 现金登记机，现金收入记录机，收银机cash remittance 汇款单；解款单cash remittance note 现金解款单，解款单cash requirement 现金需要量cash reserve 现金储备（金）cash resources 现金资源，现金来源cash resources (reserves) 现金准备cash sale 现金销售=sale by real cash cash sale invoice 现销发票，现售发票cash settlement 现金结算，现汇结算cash short and over 现金尾差，清点现金余差；现金短溢cash slip 现金传票cash statement 现金报表，库存表cash ticket 现销票，门市发票cash transaction 现金交易cash verification 现金核实，现金核查cash voucher 现金凭单；现金收据cash without discount 付现无折扣cash yield discount 现金获利率，现金收益率cash-and-carry arbitrage 现货持有套利cashier 出纳员，收支员cashier's cheque (C.C.)银行本票=cashier's ordercentral rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率）certificate of balance 存款凭单Certificate of Deposits (CDs) 大额定期存款单certificated security 实物证券certificates of deposit (CDs) 大面额存款单certifying bank 付款保证银行change hands 交换，换手chartered bank 特许银行chattel 动产chattel mortgage 动产抵押chattel mortgage bond （美）动产抵押（公司）债券chattel personal （私人）动产chattel real 准不动产（土地权等）check certificate 检验证明书check deposit 支票存款check list （核对用的）清单check sheet 对帐单checking account 支票帐户checking deposits 支票存款，活期存款checking reserve 支票现金储备checkstand （超级市场的）点货收款台cheque (payable) to bearer 来人支票，不记名支票cheque book 支票簿cheque book stub 支票簿存根cheque card 支票卡cheque collection 支票兑取cheque collector 支票兑取人cheque crossed 划线支票cheque crossed generally 普通划线支票cheque crossed specially 特别划线支票cheque deposit 支票存款cheque drawer 支票出票人cheque holder 支票执票人cheque only for account 转帐支票cheque payable at sight 见票即付支票cheque protector 支票银码机cheque rate 票据汇兑汇率，票汇价格=sight rate ,short ratecheque register 支票登记簿cheque returned 退票，退回的支票cheque signer 支票签名机cheque stub 支票存根cheque to order 记名支票，指定人支票China Investment Bank 中国投资银行circulation risks 流通风险circulation tax （turnover tax）流转税city bank 城市银行claim a refound 索赔clean collections 光票托收clearing bank 清算银行clearing house 清算所clearinghouse 清算公司，票据交换所close out 平仓，结清（账）closed and mortgage 闭口抵押closing order 收市价订单closing rate 收盘价closing transaction 平仓交易collar 带利率上下限的期权collateral loan 抵押借款collecting bank 托收银行collecting bank 托收银行collecting bank 代收行collection instructions 委托的单据collection items 托收业务，托收项目collection of trade charges 托收货款collection on clean bill 光票托收collection on documents 跟单托收collection order 托收委托书collection risk 托收风险collection risks 托收风险collection service 托收服务collective-owned enterprise bonus tax 集体企业奖金税collective-owned enterprise income tax集体企业所得税commercial and industrial loans工商贷款commercial deposit 商业存款commercial paper 商业票据commercial paper house 经营商业票据的商号commercial risk 商业风险commercial terms 商业条件commission 佣金commodity futures 商品期货commodity insurance 商品保险common collateral 共同担保common fund 共同基金common stock 普通股common trust fund 共同信托基金compensatory financing 补偿性融资competitive risks 竞争风险composite depreciation 综合折旧compound interest 复利compound rate 复利率compound rate deposit 复利存款comprehensive insurance 综合保险condominium 公寓私有共有方式confirming bank 保兑银行congestion area 震荡区congestion tape 统一自动行情显示conservatism and liquidity 稳健性与流动性consortium bank 银团银行constructure risk 建设风险consumer financing 消费融资contingent risks 或有风险contract money 合同保证金contract size 合约容量contracts of difference 差异合约contractual value 合同价格controlled rates 控制的汇率converge 集聚,(为共同利益)结合一起conversion 汇兑、兑换convertible currency 可兑换的货币cooling-off period 等待期cooperative financing 合作金融cornering the market 操纵市场corners 垄断corporate deposits 法人存款correspondent 代理行cost of maintenance 维修费counter-inflation policy 反通货膨胀对策cover 弥补（损失等）；负担（开支）；补进（商品或股票等）；保险coverage 承保险别;保险总额;范围保险coverage ratio 偿债能力比率cover-note 暂保单；投保通知单credit 信用，信贷credit account 赊帐=open account2 credit agreement 信贷协定credit amount 信贷金额;信用证金额credit analysis 信用分析credit balance 贷方余额，结欠，贷余credit bank 信贷银行credit beneficiary 信用证受益人credit business 赊售，信用买卖credit buying 赊购credit capital 信贷资本credit cards 信用卡credit control 信用控制credit control instrument 信用调节手段credit expansion 信用扩张credit extending policy 融资方针credit facility 信用透支credit limit 信用额度credit restriction 信用限额credit risk 信用风险credit union 信用合作社creditor bank 债权银行crop up (out) 出现，呈现cross hedge 交叉套做cross hedging 交叉保值cum dividend 附息cum rights 含权cumulative preferred stock 累积优先股currency futures 外币期货currency futures contract 货币期货合约current fund 流动基金current futures price 现时的期货价格current ratio 流动比率customize 按顾客的具体要求制作customs duty（tariffs）关税D/D (Banker's Demand Draft) 票汇daily interest 日息daily limit 每日涨（跌）停板date of delivery 交割期dealers 批发商death and gift tax 遗产和赠与税debt of honour 信用借款debtor bank 借方银行decision-making under risk风险下的决策deed 契约deed tax 契税deferred savings 定期存款deficit covering 弥补赤字deficit-covering finance 赤字财政deflation 通货紧缩delivery date 交割日demand pull inflation需求拉动通货膨胀demand-deposit or checking-accounts 活期存款或支票帐户deposit account (D/A) 存款帐户deposit at call 通知存款deposit bank 存款银行deposit money 存款货币deposit rate 存款利率deposit turnover 存款周转率depreciation risks 贬值风险derivative deposit 派生存款derived deposit 派生存款designated currency 指定货币deutsche marks (=DM) 西德马克devaluation of dollar 美元贬值developer 发展商Development Bank 开发银行development financing 发展融资devise 遗赠die intestate 死时没有遗嘱Diners card 大莱信用卡direct exchange 直接汇兑direct financing 直接融资direct hedging 直接套做direct leases 直接租赁direct taxation 直接税discount credit 贴现融资discount market 贴现市场discount on bills 票据贴现discount paid 已付贴现额discounted cash flow 净现金量discounting bank 贴现银行dishonour risks 拒付风险disintermediation 脱媒distant futures 远期期货diversification 分散投资dividends 红利document of title 物权单据documentary collection 跟单托收Documents against Acceptance 承兑交单Documents against Payment 付款交单domestic correspondent 国内通汇银行domestic deposit 国内存款domestic exchange 国内汇兑double leasing 双重租赁double mortgage 双重抵押double option 双向期权Dow Jones average 道·琼斯平均数down payment 首期downgrade 降级downside 下降趋势downtick 跌点交易Dragon card 龙卡draw 提款draw cheque 签发票据drawee bank 付款银行drawing account 提款帐户dual exchange market 双重外汇市场dual trading 双重交易due from other funds 应收其他基金款due to other funds 应付其他基金款dumping 抛售early warning system 预警系统easy credit 放松信贷economic exposure 经济风险efficient portfolio 有效证券组合electronic accounting machine 电子记帐机electronic cash 电子现金electronic cash register 电子收款机electronic debts 电子借贷electronic funds transfer 电子资金转帐electronic transfer 电子转帐emergency tariff 非常关税encumbrance 债权（在不动产上设定的债权）endorsement for collection 托收背书engage in arbitrage (to) 套汇entity n. 单位，整体，个体entrance fee 申请费equalization fund （外汇）平衡基金equipment leasing services设备租赁业务equity portfolio 股票资产establishing bank 开证银行ethics risks 道德风险Euro-bank 欧洲银行Eurocard 欧洲系统卡European terms 欧洲标价法evaluation of property 房产估价evasion of foreign currency 逃汇exception clause 免责条款excess insurance 超额保险exchange adjustment 汇率调整exchange alteration 更改汇率exchange arbitrage 外汇套利exchange bank 外汇银行exchange broker 外汇经纪人exchange brokerage 外汇经纪人佣金exchange business 外汇业务exchange clearing agreement 外汇结算协定exchange clearing system 汇结算制exchange competition 外汇竞争exchange contract 外汇成交单exchange control 外汇管制exchange convertibility 外汇兑换exchange customs 交易所惯例exchange depreciation 外汇下降exchange dumping 汇率倾销exchange fluctuations 汇价变动exchange for forward delivery 远期外汇业务exchange for spot delivery即期外汇业务exchange freedom 外汇自由兑换exchange loss 汇率损失exchange parity 外汇平价exchange position 外汇头寸exchange position 外汇头寸；外汇动态exchange premium 外汇升水exchange profit 外汇利润exchange proviso clause 外汇保值条款exchange quota system 外汇配额制exchange rate 汇价exchange rate fluctuations 外汇价的波动exchange rate parity 外汇兑换的固定汇率exchange rate risks 外汇汇率风险exchange reserves 外汇储备exchange restrictions 外汇限制exchange risk 外汇风险exchange risk 兑换风险exchange settlement 结汇exchange speculation 外汇投机exchange stability 汇率稳定exchange surrender certificate 外汇移转证exchange transactions 外汇交易exchange value 外汇价值exchange war 外汇战excise 货物税，消费税exercise date 执行日exercise price, striking price 履约价格，认购价格expenditure tax 支出税expenditure tax regime 支出税税制expenses incurred in the purchase 购买物业开支expiration date 到期日export and import bank 进出口银行export gold point 黄金输出点exposure 风险external account 对外帐户extraneous risks 附加险extrinsic value 外在价值face value 面值facultative insurance 临时保险fair and reasonable 公平合理far future risks 长远期风险farm subsidies 农产品补贴farmland occupancy tax 耕地占用税favourable exchange 顺汇fax base 税基feast tax 筵席税feathered assets 掺水资产fee 不动产fee interest 不动产产权fictions payee 虚构抬头人fictitious assets 虚拟资产fictitious capital 虚拟资本fiduciary a. 信托的,受信托的（人）fiduciary field 信用领域，信托领域finance broker 金融经纪人financial advising services金融咨询服务financial arrangement 筹资安排financial crisis 金融危机financial forward contract 金融远期合约financial futures 金融期货financial futures contract 金融期货合约financial insolvency 无力支付financial institutions' deposit 同业存款financial lease 金融租赁financial risk 金融风险financial statement analysis 财务报表分析financial system 金融体系financial transaction 金融业务financial unrest 金融动荡financial world 金融界first mortgage 第一抵押权fiscal and monetary policy财政金融政策fixed assets 固定资产fixed assets ratio 固定资产比率fixed assets turnover ratio 固定资产周转率fixed capital 固定资本fixed costs 固定成本fixed deposit (=time deposit) 定期存款fixed deposit by installment 零存整取fixed exchange rate 固定汇率fixed par of exchange 法定汇兑平价fixed savings withdrawal 定期储蓄提款fixed-rate leases 固定利率租赁flexibility and mobility 灵活性与机动性flexibility of exchange rates 汇率伸缩性flexible exchange rate 浮动汇率floating exchange rate 浮动汇率floating policy 流动保险单floating-rate leases 浮动利率租赁floor 带利率下限的期权floor broker 场内经纪人fluctuations in prices 汇率波动foregift 权利金foreign banks 外国银行foreign correspondent 国外代理银行foreign currency futures 外汇期货foreign enterprises income tax 外国企业所得税foreign exchange certificate 外汇兑换券foreign exchange crisis 外汇危机foreign exchange cushion 外汇缓冲foreign exchange dumping 外汇倾销foreign exchange earnings 外汇收入foreign exchange liabilities 外汇负债foreign exchange loans 外汇贷款foreign exchange parity 外汇平价foreign exchange quotations 外汇行情foreign exchange regulations 外汇条例foreign exchange reserves 外汇储备foreign exchange restrictions 外汇限制foreign exchange retaining system 外汇留存制foreign exchange risk 外汇风险foreign exchange services 外汇业务foreign exchange transaction centre 外汇交易中心forward exchange 期货外汇forward exchange intervention 期货外汇干预forward exchange sold 卖出期货外汇forward foreign exchange 远期外汇汇率forward operation 远期（经营）业务forward swap 远期掉期fraternal insurance 互助保险free depreciation 自由折旧free foreign exchange 自由外汇freight tax 运费税fringe bank 边缘银行full insurance 定额保险full payout leases 充分偿付租赁full progressive income tax 全额累进所得税fund 资金、基金fund account 基金帐户fund allocation 基金分配fund appropriation 基金拨款fund balance 基金结存款fund demand 资金需求fund for relief 救济基金fund for special use 专用基金fund in trust 信托基金fund liability 基金负债fund obligation 基金负担fund raising 基金筹措fundamental insurance 基本险funds statement 资金表futures commission merchants 期货经纪公司futures contract 期货合约futures delivery 期货交割futures margin 期货保证金futures market 期货市场futures price 期货价格futures transaction 期货交易FX futures contract 外汇期货合约galloping inflation 恶性通货膨胀gap 跳空general endorsement 不记名背书general fund 普通基金general mortgage 一般抵押Giro bank 汇划银行given rate 已知汇率go long 买进，多头go short 短缺；卖空，空头going away 分批买进going rate 现行汇率Gold Ear Credit Card 金穗卡government revenue 政府收入graduated reserve requirement 分级法定准备金Great Wall card 长城卡gross cash flow 现金总流量guarantee of payment 付款保证guaranteed fund 保证准备金hammering the market 打压市场handling charge 手续费harmony of fiscal and monetary policies财政政策和金融政策的协调hedge 套头交易hedge against inflation 为防通货膨胀而套购hedge buying 买进保值期货hedge fund 套利基金hedging mechanism 规避机制hedging risk 套期保值风险hire purchase 租购hit the bid 拍板成交hoarded money 储存的货币holding the market 托盘horizontal price movement 横盘hot issue 抢手证券hot money deposits 游资存款hot stock 抢手股票house property tax 房产税hypothecation 抵押idle capital 闲置资本idle cash (money) 闲散现金，游资idle demand deposits 闲置的活期存款immobilized capital 固定化的资产immovable property 不动产import regulation tax 进口调节税imposition 征税；税；税款imprest bank account 定额银行存款专户in force （法律上）有效的in the tank 跳水inactive market 不活跃市场income in kind 实物所得income tax liabilities 所得税债务income taxes 所得税indemnity 赔偿，补偿indirect arbitrage 间接套汇indirect finance 间接金融indirect hedging 间接套做indirect leases 间接租赁(即:杠杆租赁) indirect rate 间接汇率indirect taxation 间接税individual income regulation tax 个人调节税individual income tax 个人所得税individual savings 私人储蓄Industrial and Commercial Bank of China 中国工商银行industrial financing 工业融资industrial-commercial consolidated tax工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inflation 通货膨胀inflation rate 通货膨胀率inflationary spiral 螺旋式上升的通货膨胀inflationary trends 通货膨胀趋势infrastructure bank 基本建设投资银行initial margin 初始保证金initial margin 期初保证权initial margins 初始保证金initial reserve 初期准备金insider 内幕人installment savings 零存整取储蓄institution 机构投资者insurance appraiser 保险损失评价人insurance broker 保险经纪人insurance contract 保险契约，保险合同insurance saleman 保险外勤insurance services 保险业务insure against fire 保火险insured 被保险人interbank market 银行同业市场inter-business credit 同行放帐interest on deposit 存款利息interest per annum 年息interest per month 月息interest rate futures contract 利率期货合约interest rate policy 利率政策interest rate position 利率头寸interest rate risk 利率风险interest restriction 利息限制interest subsidy 利息补贴interest-rate risk 利息率风险interim finance 中间金融intermediary bank 中间银行intermediate account 中间帐户internal reserves 内部准备金international banking services 国际银行业务International Investment Bank (IIB) 国际投资银行international leasing 国际租赁in-the-money 有内在价值的期权intraday 日内intrinsic utility 内在效用intrinsic value 实际价值，内部价值inward documentary bill for collection进口跟单汇票，进口押汇（汇票）isolation of risk 风险隔离issue bank 发行银行JCB card JCB卡joint financing 共同贷款key risk 关键风险kill a bet 终止赌博land use tax 土地使用税large deposit 大额存款large leases 大型租赁latent inflation 潜在的通货膨胀lease agreement 租约lease and release 租借和停租lease broker 租赁经纪人lease financing 租赁筹租lease immovable 租借的不动产lease in perpetuity 永租权lease insurance 租赁保险lease interest insurance 租赁权益保险lease land 租赁土地lease mortgage 租借抵押lease out 租出lease property 租赁财产lease purchase 租借购买lease rental 租赁费lease territory 租借地leaseback 回租leasebroker 租赁经纪人leased immovable 租借的不动产leasehold 租赁土地leasehold 租借期，租赁营业，租赁权leasehold property 租赁财产leaseholder 租赁人leaseholder 承租人，租借人leases agent 租赁代理leases arrangement 租赁安排leases company 租赁公司leases structure 租赁结构leasing 出租leasing agreement 租赁协议leasing amount 租赁金额leasing asset 出租财产，租赁财产leasing clauses 租赁条款leasing consultant 租赁顾问leasing contract 租赁合同leasing cost 租赁成本leasing country 承租国leasing division 租赁部leasing equipment 租赁设备leasing industry 租赁业leasing industry (trade) 租赁业leasing money 租赁资金leasing period 租赁期leasing regulations 租赁条例legal interest 法定利息legal tender 法定货币legal tender 本位货币，法定货币lessee 承租人，租户lessor 出租人letter of confirmation 确认书letter transfer 信汇leveraged leases 杠杆租赁lien 扣押权，抵押权life insurance 人寿保险life of assets 资产寿命limit order 限价指令limited floating rate 有限浮动汇率line of business 营业范围，经营种类liquidation 清仓liquidity 流动性liquidity of bank 银行资产流动性listed stock 上市股票livestock transaction tax 牲畜交易税loan account 贷款帐户loan amount 贷款额loan at call 拆放loan bank 放款银行loan volume 贷款额loan-deposit ratio 存放款比率loans to financial institutions 金融机构贷款loans to government 政府贷款local bank 地方银行local income tax (local surtax) 地方所得税local surtax 地方附加税local tax 地方税long arbitrage 多头套利long position 多头头寸long-term certificate of deposit 长期存款单long-term credit bank 长期信用银行long-term finance 长期资金融通loss leader 特价商品，亏损大项loss of profits insurance 收益损失保险loss on exchange 汇兑损失low-currency dumping 低汇倾销low-currency dumping 低汇倾销M/T (= Mail Transfer) 信汇main bank 主要银行maintenance margin 最低保证金，维持保证金major market index 主要市场指数management risk 管理风险managing bank of a syndicate 财团的经理银行manipulation 操纵margin 保证金margin call 保证金通知margin call 追加保证金的通知margin money 预收保证金，开设信用证保证金margin rate 保证金率markdown 跌价market discount rate 市场贴现率market expectations 市场预期market makers 造市者market order 市价订单market risk 市场风险marketability 流动性market-clearing 市场结算Master card 万事达卡matching 搭配mature liquid contracts 到期合约maximum limit of overdraft 透支额度measures for monetary ease 金融缓和措施medium rate 中间汇率medium-term finance 中期金融member bank 会员银行Million card 百万卡minimum cash requirements 最低现金持有量（需求）minimum reserve ratio 法定最低准备比率mint parity 法定平价monetary action 金融措施monetary aggregates 货币流通额monetary and credit control 货币信用管理monetary and financial crisis 货币金融危机monetary area 货币区monetary assets 货币性资产monetary base 货币基础monetary circulation 货币流通monetary device 金融调节手段monetary ease 银根松动monetary market 金融市场monetary risk 货币风险monetary stringency 银根奇紧monetary unit 货币单位money capital 货币资本money collector 收款人money credit 货币信用money down 付现款money equivalent 货币等价money paid on account 定金money-flow analysis 货币流量分析money-over-money leases 货币加成租赁moral hazard 道德风险mortgage bank 抵押银行motor vehicle and highway user tax 机动车和公路使用税movables all risks insurance 动产综合保险movables insurance 动产保险multinational bank 跨国银行multiunit 公寓楼mutual insurance company 相互保险公司national bank 国家银行nationalized bank 国有化银行near money 准货币nearby contracts 近期合约nearby futures 近期期货nearby risks 近期风险negotiability 流通性negotiating bank 议付银行nesting 配套net settlement status 净结算状况，净结算头寸neutral money 中介货币neutrality of the central bank 中央银行的中立性nominal account 名义帐户nominal deposit 名义存款non-member bank 非会员银行non-resident account 非居民存款notional principal 名义本金notional sum 名义金额off-balance-sheet 表外业务offer rate 卖出汇率official borrowing 政府借款official devaluation 法定贬值official rate (of exchange) 官方汇价official short-term credit 官方短期信用offset reserve 坏帐准备金on a discount basis （以）折价形式open account business (= open account trade)赊帐交易open an account 开户open fair transaction tax 集市交易税open market 公开市场open market operation 公开市场业务open market policy 公开市场政策open mortgage 可资抵押open negotiation 公开议付open outcry 公开喊价，公开叫价open policy 预约保单open position （期货交易中的）头寸open positions 敞口头寸open-ended 无限制的，无限度的opening order 开市价订单operating bank 营业银行operating cash flow 营运现金流（量）operating lease 经营租赁operating leases 操作租赁operating risk 经营风险operation account 交易帐户option 期权，选择权，买卖权option buyer 期权的买方option fee (=option premium or premiumo期权费option purchase price 期权的购进价格option seller 期权的卖方options on futures contract 期货合同的期权交易ordinary bank 普通银行ordinary deposit 普通存款ordinary time deposit 普通定期存款our bank 开户银行out-of-the-money 无内在价值的期权output-capital ratio 产出与资本的比率outright position 单笔头寸outward documentary bill for collection出口跟单汇票，出口押汇outward remittance 汇出汇款over-loan position 贷款超额overnight call loan 日拆overseas bank 海外银行overseas branches 国外分行oversold 超卖over-the-counter 场外的，买卖双方直接交易的，不通过交易所交易的over-the-counter (OTC) option 场外交易市场overvalued 估价过高Pacific card 太平洋卡package policy 一揽子保险painting the tape 粉饰行情pairing 配对parking 寄售partial assignment 部分转让parties to a collection 托收各当事人pawn 典当pay up 付清，缴清payee or beneficiary 受款人，收款人paying bank 付款银行paying bank 汇入行，付款行payment facilities 支付服务设施payment of account 预付金payment of exchange 结汇payment reserve 支付准备payment risks 支付风险payroll tax 薪金税pegging 固定汇率permanent capital 永久性资本personal account 个人帐户personal deposit 私人存款personal loans 个人贷款petty current deposit 小额活期存款petty insurance 小额保险place an order 订购；下单plastic card 塑料卡Po card 牡丹卡point of delivery 交割地点policy of discount window窗口指导政策political risk 政治风险poor for insurance 风险大的保险户popularity bank 庶民银行position 头寸；交易部位；部位post 过帐；登入总帐postal remittance 邮政汇款postal savings 邮政储蓄pre-credit risk 信贷前风险predetermined 预先约定的premium 期权费premium 期权权利金premium for lease 租赁保证金premium rate 保险费率premium rates 优惠率premium tariff 保险费率表present discount value 贴现现值presenting bank 提示银行prevailing rate 现行汇率price discovery 价格发现primary insurance 基本险principal 本金principal (= drawer,consignor) 委托人principal and interest 本利principals (stockholders) 股东privately owned enterprise income tax私营企业所得税product tax 产品税productivity risk 产量风险profit and loss accounts 损益帐户profit or loss on exchange 外汇买卖损益profit taking 获利回吐progressive taxation 累进税。
现金,转帐支票填写及样本
购买支票：在支票的申购凭证上填写单位的名称、帐号、所购买支票的类型和数量，盖上单位预留银行印鉴，在申购人栏签上你的名字，填上身份证号码，交给银行职员办理即可（需出示身份证办理的）^_^用支票进行转帐的话，一般只能办理同城的转帐，在出票行办理；填写支票：1.支票票面日期的填写：一般书写的数字0123456789为“零壹贰叁肆伍陆柒捌玖”举个例子：2006年8月20日可以书写为“贰零零陆年捌月零贰拾日”2006年10月10日可以书写为“贰零零陆年零壹拾月零壹拾日”遇到10、20、30的数字大写时前边要加零，一般在月份3～9的填写前面可以不用加零等等；2.填写收款单位；3.填写贵公司的银行帐号；4.填写大、小写金额；注意在书写时要顶格不要留空位，若留空位的话容易让别人添加文字造成支票大小写金额不符，小写金额前面要填写人民币符号；5.填写转帐用途一般填货款即可；6.盖上单位开户时的预留银行印鉴，缺一不可办理；填一份进帐单，填清楚出票单位的名称、帐号、行名，收款人单位的名称、帐号、行名交给银行员工就行了，同城同行免费，同城跨行的转帐需要支付手续费的；如果是普通的支票转帐，不是大同城支票（即磁码支票）的话，在支票背面背不背书意义都不大，因为普通支票不能用于办理银行委托收款，只能在出票行办理转帐手续，填一份进帐单，填清楚出票单位的名称、帐号、行名，收款人单位的名称、帐号、行名交给银行员工就行了，同城同行免费，同城跨行的转帐需要支付手续费的；至于大同城的支票（磁码支票）的转帐，在支票背面背书后，你可以在你公司的开户行填一份进帐单办理转帐就行了，支票提出交换后，如果没有退票，一般4个工作日到帐（节假日顺延）；^_^参考资料：工行网站填写现金支票：1.支票票面日期的填写：一般书写的数字0123456789为“零壹贰叁肆伍陆柒捌玖”举个例子：2006年8月20日可以书写为“贰零零陆年捌月零贰拾日”2006年10月10日可以书写为“贰零零陆年零壹拾月零壹拾日”遇到10、20、30的数字大写时前边要加零，一般在月份3～9的填写前面可以不用加零等等；2.填写收款单位；(提取现金的，只需填写本单位名称即可）3.填写贵公司的银行帐号；4.填写大、小写金额；注意在书写时要顶格不要留空位，若留空位的话容易让别人添加文字造成支票大小写金额不符，小写金额前面要填写人民币符号；5.填写用途一般5万元以内的填备用金、差旅费等都是可以的；6.支票正面盖上单位开户时的预留银行印鉴，缺一不可办理；背面盖上单位的财务章或公章，取款人签名即可；支票的左边是要填写的，你可以简单写一下名称，金额和用途，便于做帐^_^现金支票样本现金支票填写样式和格式常见支票分为现金支票、转账支票。
商贸公司财务部出纳岗位职责(共8篇)
商贸公司财务部出纳岗位职责（共8篇）第1篇：商贸公司出纳岗位职责1、严格遵守财经纪律和国家有关现金管理和银行结算制度，按照规定办理现金收付和银行结算业务，对一切货币资金收、付凭证进行认真复核，对不符合规定的收、付凭证有权拒绝受理或退回要求重制。
2、遵守现金保管有关规定，确保库存现金安全。
不得用白条抵库，不得挪用资金。
保守保险箱密码，保管好钥匙，不得任意转交他人代管。
遵守现金库存限额的规定，超过库存限额部分的现金及时存入银行。
3、保管和使用好有关印章和空白支票、空白收据。
随时掌握银行存款余额，严禁签发空头支票；对填写错误的支票必须加盖“作废”戳记，与存根一并保存；支票遗失要及时办理挂失手续；对空白收据要妥善保管，并认真按规定办理领用、注销手续。
4、及时确认记录收付款凭证，核对帐面余额与库存现金，按照规定管理好银行存款，每月与银行对帐，保持双方余额的一致，未达帐项要及时查询、清理。
5、负责收取酒店的各项收入，按实收金额开出收款收据，并将收取的款项及时缴存银行。
6、负责职工夜班费、差旅费等日常报销及临时工工资的发放工作。
7、认真完成财务负责人交办的其它事项。
第2篇：药业公司财务部出纳岗位职责岗位职责药业公司修订第版第日期：填表人：直接监管下属：职位名称：财务部出纳日期：审核：所属部门人数：所属部门：财务部/ / 生效日期：审批：直接汇报上级：职位等级：员工：职位简述（简要地介绍该职位的主要工作内容及目的）现金收付、现金、银行日记账的登录和输入用友凭证、报销付款、上报资金表内部工作联系紧密部门：组织关系图：例：采销制单、人资行政、仓储运输等总经理财务总监外部工作联系紧密机构：银行出纳会计经验（经历）专业学历其他特殊要求知识技能任职要求一年以上会计大专原则性有会计证衡量周公式/衡量标准KPI ）为*绩效指标（工作权限（可多选）职位职责序号期建立健全现金出纳各种账册，严格审核现金收、凭证合规齐全、账册健全、付凭证，负责办理现金银行收付款业务，妥善保）*（办理现金银行收付季度妥管保证1 票□建议来往及金资□协助□执行□审核□决定管现金及收据、支票等资金往来票证。
关于现金支票和转账支票用途及区别
在转帐支票背面填上身份证号码和发证机关名称，凭身份证和转帐支票存入个人在开户银行开的个人结算帐户内。
最新规定，个人存入的转帐支票最高限额为50万元以内。
4. 用途：（1）现金支票有一定限制，一般填写备用金、差旅费、工资、劳务费等，并且有一定的规定，一般1-3万填写备用金，4-10万填写差旅费，10万以上填写运费；。
（2）转帐支票没有具体规定，可填写如“货款”、“代理费”等等，没有特定的规定，可以根据实际发生的项目填写。
5. 常识：（1）支票正面不能有涂改痕迹，否则本支票作废。
（2）受票人如果发现支票填写不全，可以补记，但不能涂改。
（3）支票的有效期为10天，日期首尾算一天。
节假日顺延。
（4）收款单位转帐支票背面印章盖模糊了（此时票据法规定是不能以重新盖章方法来补救的）。
背书注意收款人名称和背书章的名称要一致容易出现的错误：日期填写错误，收款单位与背书单位印鉴不符。
现金支票和转账支票可以开给个人。
6.实用范围（1）现金支票一般用于企业内部提现，是用来单位直接支取单位的工资,备用金.奖金.它必须在开户网点加盖预留的印鉴.并要带结算证和身份证支取,不可背书给别人。
第一步是填写日期，日期要大写。
比如2009-2-3就写做贰零零玖年零贰月零叁日。
这里的月和日单位数的要加零，还有10.20.30前面也要加零。
例如零壹拾月零叁拾日。
除此以外，其它的两位数不用加零。
例如11月23日，就写作壹拾壹月贰拾叁日。
第二步是填写收款人，这里填写本单位，单位名称一定要和财务专用章上的一致。
第三步，填写金额。
人民币大写金额这一行在填写金额时，要顶住红线左边写，前面不要留空白处。
小写金额在书写完成后，在前面加人民币符号。
第四步，填写用途，可根据提现用途填写，一般常写差旅费。
第五步，填写支票存根联。
这个没有严格的要求，只要把那几项内容写对就行，并据支票存根下账。
第六步，盖章。
在支票存根联与正式联的中间有一条线，在这里用财务专用章盖骑缝章。
金融财务常用英语术语
金融财务常用英语术语a flat percentage rate of income 统一比率的所得税税率.a long position 多头部位,利多形势.a long position 多头寸;买进的期货合同.a put option on a debt security 债务证券的卖出期权.a sales slip 签购单据,售货清单.a short position 空头部位,短缺头寸.a short position 空头;卖出的期货合同.a tax return 税务申报表.abnormal depreciation 特别折旧.abnormal spoilage 非正常损坏.aboriginal cost 原始成本.acceptance bank 票据承兑行acceptance method 承兑方式.acceptance risks 承兑风险.accepting bank 承兑银行accessory risks 附加保险,附加险.accident insurance 意外保险.(不包括海上,火灾和人寿保险). accommodation of funds 资金融通.accompany vt. 附带,伴随,陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险.accounting risks 会计风险.accounting value 帐面价值.accounts of assured 保险帐户.accrued bond interest 应计债券利息accrued depreciation 应计折旧.accrued dividend 应计股利acknowledgement of declaration (under op预约保险申报确认书. active securities 热头股票,活跃的证券actual cash value (保险用语)实际现金价值.actual rate 实际汇率adaptive expectations 适应性预期.additional insurance 加保,附加保险.additional reserve 追加准备金additional reserve 追加准备金additional reserve 追加准备金adjustable policy 可调整的保险单.adjustable premium 可调整的保险费.adjusted debit balance 已调整的借方余额advance payment of premium 预缴保险费.advance-decline theory 涨跌理论adverse exchange 逆汇,逆汇兑advice of drawing 提款通知书advising bank 通知银行affiliated bank 联行affiliated person 关联人aftermarket 次级市场agent for collection 托收代理银行Agricultural Bank of China 中国农业银行agricultural loans 农业贷款agricultural(animal husbandry)tax 农(牧)业税.allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项alternative (either/or) order 选择指令American Express card 运通卡.American terms 美国标价法amount in figures 小写金额amount in words 大写金额annual membership dues 年费.application form for a banking account 银行开户申请书appointed bank 外汇指定银行appreciation of exchange rate 汇率升值arbitrage 套利arbitrage 套购,套利,套汇.arbitrage of exchange 套汇arbitrage of exchange or stock 套汇或套股.arbitrage opportunity 套价机会.arbitrage risks 套汇风险.as agent 做代理as principal 做自营Asian Development Fund (ADB) 亚洲开发银行ask price = asking price = offer price =出售价,报价,开价,出价ask-bid system 竞价系统assessment of loss 估损.assets insurance 资产保险.assignment of policy 保单转让.assumption of risk 承担风险.asymmetry 不对称.at owner's risk 风险由货主负担.at-the-close order 收盘指令at-the-market 按市价at-the-money 平值期权.at-the-opening (opening only) order 开盘指令auction marketplace 拍卖市场automated teller machines (24 hours a da自动取款机(24小时服务) automatic transfers between accounts 自动转帐average 平均数baby bond 小额债券back spreads 反套利.back wardation 现货溢价.balance n. 结余,差额,平衡bank balance 存款余额bank balance over required reserves 超出法定(必备)储备的银行存款余额bank deposit 银行存款Bank of China 中国银行Bank of Communications 交通银行bank of deposit 存款银行bank of the government 政府的银行banker's association 银行协会banker's bank 中央银行banker's guarantee 银行担保.bank's buying rate 银行买入价bank's selling rate 银行卖出价banks with business dealing with the cen中央银行的往来银行Barclay card 巴克莱银行信用卡.base rate 基本汇价basis order 基差订单.basis risk 基差风险.bear market 熊市bear operation 卖空行为bear raiders 大量抛空者beneficial owner 受益所有人beneficiary of insurance 保险金受益人. best-efforts offering 尽力推销(代销)发行bid and ask prices 买入和卖出价bid and ask spread 买卖差价bid price = buying price 买价bid-ask spread 递盘虚盘差价.big board 大行情牌big slump 大衰退(暴跌).bill-paying services 代付帐款black market 黑市black market financing 黑市筹资.black money 黑钱blanket mortgage 总括抵押.block positioner 大宗头寸商blowout 畅销blue-chip stocks 蓝筹股board of arbitration 仲裁委员会board of governors 理事会bond fund 债券基金borrowing from affiliates 向联营公司借款. borrowing power of securities 证券贷款能力borrowing risks 借款风险.bought deal 包销bread and butter business 基本业务breadth index 宽度指数break-even 不亏不盈,收支相抵.breakout 突破bridging finance 过渡性融资.broker 经纪人,掮客brokerage 经纪人佣金brokerage 经纪业;付给经纪人的佣金. brokerage firm 经纪商(号).broker's loan 经纪人贷款broking house 经纪人事务所building agreement 具有约束力的协定. building tax (tax on construction) 建筑税. bullish 行情看涨business insurance 企业保险.business risk 营业风险.business savings 企业储蓄business tax 营业税.business term loan 企业长期贷款bust-up risks 破产风险.buyer's risks 买方风险.call (option) 买方期权,看涨期权.call and put options 买入期权和卖出期权.call for funds 控股,集资call loan transaction 短期拆放往来.call market 活期存款市场call money 拆放款.call options on an equity 权益(证券)的买入期权. call-options 认购期权.cancellation 取消cancellation money 解约金.cap 带利率上限的期权.capital assets 资本资产.capital lease 资本租赁.capital market 信贷市场,资本市场capital resources 资本来源capital surplus 资本盈余capital transfer 资本转移capital turnover rate 资本周转率card issuing institution 发卡单位.carefully selected applicant 经仔细选定的申请人.cargo insurance 货物保险.cash 现金,现款.v.兑现,付现款.cash a cheque 支票兑现.cash account 现金帐户cash account 现金帐户.cash account 现金帐户cash advance 差旅预支款.cash against bill of lading 凭提单付现.cash against documents(C.A.D.) 凭单付现,凭单据付现金=document against cash.cash and carry 付现自运;现金交易和运输自理;现购自运商店.cash and carry wholesale 付现自运批发.cash assets 现金资产.cash audit 现金审核cash audit 现金审核,现金审计.cash balance 现金余额,现款结存.cash basis 现金制cash basis 现金制,现金基础.cash basis accounting 现金收付会计制cash basis accounting 现金收付会计制.cash before delivery(C.B.D.) 空货前付款,付款后交货,付现款交货.cash bonus 现金红利.cash book 现金簿;现金帐;现金出纳帐.cash boy 送款员.cash budget 现金预算cash budget 现金预算.cash card1 (银行)自动提款卡.cash card2 现金卡.cash claim 现金索赔.cash collection basis 收现法,收现制.cash credit 活期信用放款,现金付出.cash credit slip 现金支出传票.cash currency 现金通货.cash cycle 现金循环,现金周期.cash day 付款日.cash debit slip 现金收入传票.cash department (商业机构中的)出纳部=counting-house. cash deposit 现金存款;保证金.cash deposit as collateral 保证金,押金.cash desk (商店,饭馆的)付款处.cash disbursements 现金支出.cash discount (c.d.) 现金折扣,付现折扣=settlement discount. cash dispenser (美)自动提款机=cashomat.cash dividend 现金股利cash down 即付,付现.cash equivalent value 现金等值,现金相等价值.cash flow 资金流动cash flow 现金流动.cash flow stream 现金流(量).cash holdings 库存现金cash holdings 库存现金.cash in advance (c.i.a.) 预付现金.cash in bank 存银行现金,银行存款.cash in hand (商行的)手头现金,库存现金=cash on hand.cash in transit 在途现金,在运现金.cash in transit policy 现金运送保险单.cash in treasury 库存现金.cash invoice 现购发票.cash items 现金帐项,现金科目.cash journal 现金日记簿.cash liquidity 现金流动(情况);现金周转.cash loan 现金贷款.cash management services 现金管理业务cash market 现金交易市场,现货市场,付现市场.cash nexus 现金交易关系.cash on arrival 货到付现,货到付款.cash on bank 银行存款;银行付款;现金支票付款.cash on deliver (C.O.D) (英)交货付款,现款交货=collect on delivery. cash on delivery (COD) 交割付款cash order(C/O) 现金订货.cash paid book 现金支出簿.cash payment 现金支付cash payment 现金付款,现付.cash payments journal 现金支出日记帐.cash position 头寸cash position 现金状况,现金头寸.cash price 现金售价,现金付款价格.cash purchase 现购,现金购买.cash railway (商店中的)货款传送线.cash ratio 现金比率.cash receipts (CR) 现金收入.cash receipts journal 现金收入日记帐.cash records 现金记录.cash register 现金登记机,现金收入记录机,收银机.cash remittance 汇款单;解款单.cash remittance note 现金解款单,解款单.cash requirement 现金需要量.cash reserve 现金储备(金).cash resources 现金资源,现金来源.cash resources (reserves) 现金准备cash sale 现售,现金销售=sale by real cash.cash sale invoice 现销发票,现售发票.cash settlement 现金结算,现汇结算.cash short and over 现金尾差,清点现金余差;现金短溢.cash slip 现金传票.cash statement 现金报表,(现金)库存表.cash ticket 现销票,门市发票.cash transaction 现金交易.cash verification 现金核实,现金核查.cash voucher 现金凭单;现金收据.cash with order (c.w.o., C.W.O.) 订货时付款,订货付现,落单付现.cash without discount 付现无折扣.cash yield discount 现金获利率,现金收益率.cash-and-carry arbitrage 现货持有套利.cashier 出纳员,收支员.cashier's cheque (C.C.) 银行本票=cashier's order.central rate 中心汇率(一国货币对美元的汇率,并据此计算对其他货币的汇率) certificate of balance 存款凭单Certificate of Deposits (CDs) 大额定期存款单certificated security 实物证券certificates of deposit (CDs) 大面额存款单certifying bank 付款保证银行change hands 交换,换手.chartered bank 特许银行chattel 动产.chattel mortgage 动产抵押.chattel mortgage 动产抵押.chattel mortgage bond (美)动产抵押(公司)债券. chattel personal (私人)动产.chattel real 准不动产(土地权等).check certificate 检验证明书.check deposit 支票存款check list (核对用的)清单.check sheet 对帐单.checking account 支票帐户.checking deposits 支票存款,活期存款checking reserve 支票现金储备.checkstand (超级市场的)点货收款台.cheque (payable) to bearer 来人支票,不记名支票. cheque book 支票簿.cheque book stub 支票簿存根.cheque card 支票卡.cheque collection 支票兑取.cheque collector 支票兑取人.cheque crossed 划线支票.cheque crossed generally 普通划线支票. cheque crossed specially 特别划线支票.cheque deposit 支票存款.cheque drawer 支票出票人.cheque holder 支票执票人.cheque only for account 转帐支票.cheque payable at sight 见票即付支票.cheque protector 支票银码机.cheque rate 票据汇兑汇率,票汇价格=sight rate ,short rate. cheque register 支票登记簿.cheque returned 退票,退回的支票.cheque signer 支票签名机.cheque stub 支票存根.cheque to order 记名支票,指定人支票.China Investment Bank 中国投资银行circulation risks 流通风险.circulation tax (turnover tax) 流转税.city bank 城市银行claim a refound 索赔.clean collections 光票托收clearing bank 清算银行clearing house 清算所.clearinghouse 清算公司,票据交换所.close out 平仓,结清(账).closed and mortgage 闭口抵押.closing order 收市价订单.closing rate 收盘价closing transaction 平仓交易collar 带利率上下限的期权.collateral loan 抵押借款.collecting bank 托收银行collecting bank 托收银行collecting bank 代收行collection instructions 委托(托收的)单据collection items 托收业务,托收项目collection of trade charges 托收货款collection on clean bill 光票托收collection on documents 跟单托收collection order 托收委托书collection risk 托收风险collection risks 托收风险.collection service 托收服务collective-owned enterprise bonus tax 集体企业奖金税. collective-owned enterprise income tax 集体企业所得税. commercial and industrial loans 工商贷款commercial deposit 商业存款commercial paper 商业票据commercial paper house 经营商业票据的商号commercial risk 商业风险.commercial terms 商业条件.commission 佣金commodity futures 商品期货.commodity insurance 商品保险.common collateral 共同担保.common fund 共同基金common stock 普通股common trust fund 共同信托基金compensatory financing 补偿性融资.competitive risks 竞争风险.composite depreciation 综合折旧.compound interest 复利compound rate 复利率compound rate deposit 复利存款comprehensive insurance 综合保险. condominium 公寓私有共有方式. confirming bank 保兑银行congestion area 震荡区congestion tape 统一自动行情显示conservatism and liquidity 稳健性与流动性consortium bank 银团银行constructure risk 建设风险.consumer financing 消费融资. contingent risks 或有风险.contract money 合同保证金.contract size 合约容量.contracts of difference 差异合约. contractual value 合同价格.controlled rates 控制的汇率converge 集聚,(为共同利益而)结合一起. conversion 汇兑,兑换convertible currency 可兑换的货币cooling-off period 等待期cooperative financing 合作金融. cornering the market 操纵市场corners 垄断.corporate deposits 法人存款correspondent 代理行cost of maintenance 维修费.counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策cover 弥补,补进(卖完的商品等).cover 弥补(损失等);负担(开支);补进(商品或股票等);保险. coverage 承保险别;保险总额;范围保险.coverage ratio 偿债能力比率.cover-note 暂保单;投保通知单.credit 信用,信贷.credit account (C.A., C/A) 赊帐=open account2credit agreement 信贷协定.credit amount 信贷金额;赊帐金额;信用证金额.credit analysis 信用分析.credit balance 贷方余额,结欠,贷余.credit bank 信贷银行credit beneficiary 信用证受益人.credit business 赊售,信用买卖.credit buying 赊购.credit capital 信贷资本.credit cards 信用卡credit control 信用控制credit control 信用控制credit control 信用控制credit control instrument 信用调节手段credit control instrument 信用调节手段credit control instrument 信用调节手段credit expansion 信用扩张credit expansion 信用扩张credit expansion 信用扩张credit extending policy 融资方针credit extending policy 融资方针credit extending policy 融资方针credit facility 信用透支.credit limit 信用额度.credit restriction 信用限额.credit risk 信用风险.credit union 信用合作社creditor bank 债权银行crop up (out) 出现,呈现.cross hedge 交叉套做.cross hedging 交叉保值.cum dividend 附息cum rights 含权cumulative preferred stock 累积优先股currency futures 外币期货.currency futures contract 货币期货合约. current fund 流动基金current futures price 现时的期货价格. current ratio 流动比率current ratio 流动比率current ratio 流动比率customize 按顾客的具体要求制作. customs duty(tariffs) 关税.D/D (Banker's Demand Draft) 票汇daily interest 日息daily limit 每日涨(跌)停板.date of delivery 交割期.dealers 批发商.death and gift tax 遗产和赠与税.debt of honour 信用借款.debtor bank 借方银行decision-making under risk 风险下的决策.deed 契约.deed tax 契税.deferred savings 定期存款deficit covering 弥补赤字deficit covering 弥补赤字deficit covering 弥补赤字deficit-covering finance 赤字财政deficit-covering finance 赤字财政deficit-covering finance 赤字财政deflation 通货紧缩deflation 通货紧缩deflation 通货紧缩delivery date 交割日demand pull inflation 需求拉动通货膨胀demand pull inflation 需求拉动通货膨胀demand pull inflation 需求拉动通货膨胀demand shift inflation 需求变动型通货膨胀demand shift inflation 需求变动型通货膨胀demand shift inflation 需求变动型通货膨胀demand-deposit or checking-accounts 活期存款或支票帐户deposit account 存款帐户deposit account (D/A) 存款帐户deposit at call 通知存款deposit bank 存款银行deposit money 存款货币deposit rate 存款利率deposit turnover 存款周转率depreciation risks 贬值风险. derivative deposit 派生存款derived deposit 派生存款designated currency 指定货币deutsche marks (=DM) 西德马克devaluation of dollar 美元贬值developer 发展商. Development Bank 开发银行development financing 发展融资. devise 遗赠.die intestate 死时没有遗嘱. Diners card 大莱信用卡.direct exchange 直接汇兑direct financing 直接融资.direct hedging 直接套做.direct leases 直接租赁.direct taxation 直接税.discount credit 贴现融资. discount market 贴现市场discount on bills 票据贴现. discount paid 已付贴现额. discounted cash flow 净现金量discounting bank 贴现银行dishonour risks 拒付风险. disintermediation 脱媒.distant futures 远期期货. diversification 分散投资dividends 红利document of title 物权单据documentary collection 跟单托收Documents against Acceptance,D/A 承兑交单Documents against Payment,D/P 付款交单domestic correspondent 国内通汇银行domestic deposit 国内存款domestic exchange 国内汇兑double leasing 双重租赁.double mortgage 双重抵押.double option 双向期权.Dow Jones average 道·琼斯平均数down payment 首期.downgrade 降级downside 下降趋势.downtick 跌点交易Dragon card 龙卡.draw 提款draw cheque 签发票据.drawee bank 付款银行drawing account 提款帐户dual exchange market 双重外汇市场dual trading 双重交易.due from other funds 应收其他基金款due to other funds 应付其他基金款dumping 抛售early warning system 预警系统easy credit 放松信贷easy credit 放松信贷easy credit 放松信贷economic exposure 经济风险.efficient portfolio 有效证券组合electronic accounting machine 电子记帐机electronic cash 电子现金.electronic cash register 电子收款机electronic debts 电子借贷electronic funds transfer 电子资金转帐. electronic transfer 电子转帐emergency tariff 非常关税.encumbrance 债权(在不动产上设定的债权). endorsement for collection 托收背书. engage in arbitrage (to) 套汇entity n. 单位,整体,个体entrance fee 申请费.equalization fund (外汇)平衡基金equipment leasing services 设备租赁业务equity portfolio 股票资产.establishing bank 开证银行ethics risks 道德风险.Euro-bank 欧洲银行Eurocard 欧洲系统卡.European terms 欧洲标价法evaluation of property 房产估价.evasion of foreign currency 逃汇exception clause 免责条款.excess insurance 超额保险.exchange adjustment 汇率调整exchange alteration 更改汇率exchange arbitrage 外汇套利exchange bank 外汇银行exchange brokerage 外汇经纪人佣金exchange business 外汇业务exchange clearing agreement 外汇结算协定exchange clearing system 汇结算制exchange competition 外汇竞争exchange contract 外汇成交单exchange control 外汇管制exchange convertibility 外汇兑换exchange customs 交易所惯例exchange depreciation 外汇下降exchange dumping 汇率倾销exchange dumping 汇率倾销.exchange fluctuations 汇价变动exchange for forward delivery 远期外汇业务exchange for spot delivery 即期外汇业务exchange freedom 外汇自由兑换exchange loss 汇率损失exchange parity 外汇平价exchange position 外汇头寸exchange position 外汇头寸;外汇动态. exchange premium 外汇升水exchange profit 外汇利润exchange proviso clause 外汇保值条款exchange quota system 外汇配额制exchange rate 汇价exchange rate fluctuations 外汇汇价的波动exchange rate parity 外汇兑换的固定汇率exchange rate risks 外汇汇率风险.exchange restrictions 外汇限制exchange risk 外汇风险exchange risk 兑换风险.exchange settlement 结汇exchange speculation 外汇投机exchange stability 汇率稳定exchange surrender certificate 外汇移转证exchange transactions 外汇交易exchange value 外汇价值exchange war 外汇战excise 货物税,消费税.exercise date 执行日exercise price, striking price 履约价格,认购价格. expenditure tax 支出税.expenditure tax regime 支出税税制.expenses incurred in the purchase 购买物业开支.。
银行的会计凭证(传票)
处理方法中加以说明。
三、会计凭证的基本要素
如上所述会计凭证是办理业务和记载账务的依据，所以每一种会计凭证都必须记载一定的事项，这些事项称之为凭证的要素。由于各种业务性质的不同，会计凭证的要素也不完全相同。但以下事项是各种会计凭证都必须具备的要素，因而称之为基本要素。主要包括：
四、会计凭证的编制要求
会计凭证地填制要做到要素齐全、内容完整、反映真实、数字正确、字迹清楚、书写规范、符合规定。
（一）现金支票、转账支票应用墨汁或碳素墨水填写，单联式凭证应用蓝黑墨水钢笔书写，多联式套写凭证可用圆珠笔、双面复写纸套写，不得分张单写。
（二）填写凭证、账折及记账的各种符号为：“第号”为“#”；人民币符号为：“￥”年月日简写顺序应自左而右“年/月/日”；年利率为百分号、月利率为千分号、日利率为万分号。
（五）凡是有特定格式凭证的业务，应使用特定凭证，联数不可缺漏，也不能以其他凭证代替。
（六）会计凭证上由银行填写和由客户填写的内容应有明显区分，由客户填写的，未经客户授权，银行工作人员不得代办。
（七）为明确对应关系及会计凭证的张数，每日要按业务发生的数量使用“传票销号单”编列分号。一般情况下，一套转账会计凭证只能按一借多贷或一贷多借的方法对转，一般不能采用多借多贷的对转方法。
（三）按照会计凭证的使用范围，会计凭证可分为基本凭证和特定凭证。基本凭证是指会计人员根据有关经济业务事实和原始凭证自行编制的凭以记账的记账凭证。按其性质基本凭证一般有以下几种：
1、现金收入传票；
2、现金付出传票；
3、转账借方传票；
4、转账贷方传票；
5、特种转账借方传票；
6、特种转账贷方传票；
7、表外科目收入传票；
支出收据怎么写范文
支出收据怎么写范文全文共四篇示例，供读者参考第一篇示例：支出收据是一种记录支付款项的凭证，通常用于商业交易或个人消费。
正确地填写支出收据对于财务记录和报销非常重要。
下面是一份关于支出收据怎么写的范文，希望能够帮助大家更好地理解支出收据的写作规范。
标题：支出收据收款单位名称：[XXX公司]联系电话：[XXX电话]日期：[XX年XX月XX日]收款事项：[购买物品或服务的描述，如“购买办公用品”、“维修电器”等]支付方式：[现金/信用卡/转账等]金额：[XX元]具体描述：[详细描述购买的物品或服务，包括数量、单价等信息]合计金额：[大写金额]（￥[小写金额]）备注：[其他需要说明的事项，如折扣、优惠等]收款人签名：--------------------------------以上就是一份典型的支出收据范文。
在填写支出收据时，确保包括收款单位的名称、地址和联系方式，收款人的姓名及支付事项的具体描述，支付方式以及金额等信息。
在填写时要注意金额的准确和清晰，合计金额要根据实际支付数目填写并标注大写金额。
在收款人签字后，双方都要保留一份收据作为财务记录。
正确填写支出收据可以帮助我们更好地追踪和管理个人或企业的财务情况，避免出现漏报或重复报销的情况。
希望以上范文对大家有所帮助，让我们都能更加规范地处理财务事务。
第二篇示例：支出收据是一种非常重要的文件，用来记录和证明某笔交易中的支出。
在日常生活中，我们经常会用到支出收据，例如购物、订餐、缴费等场景。
然而，很多人并不清楚支出收据应该如何正确地书写，以保证合法性和有效性。
在本文中，我将分享一份关于支出收据怎么写的范文，以供大家参考。
首先，支出收据的顶部应该包含发票的抬头信息，包括发票抬头单位的名称和地址。
接着是发票号码和日期，这两个信息可以帮助确认交易的具体时间和流水号码。
同时，还需要在支出收据上标明支付的金额，并确保金额数字和中文大写金额一致。
此外，还要注明收款方的信息，包括姓名或单位名称、联系电话等，以便有关方面核实收款情况。
银行传票
银行传票是一种会计凭证。
会计凭证是记录经济业务，明确经济责任的重要凭证，也是办理资金收付和登记会计帐簿的根据，也是核对帐务和事后考察的重要依据。
当银行的会计凭证作为记账凭证使用的时候，因为要在银行内部进行传递，因此，记账凭证, 又称作传票” 银行的会计凭证（传票）会计凭证会计凭证是银行业务活动和财务活动的原始记录和记账的依据。
金融企业的会计凭证是办理现金收付、记载账务、明确经济责任的书面证明，也是银行进行核对账务和事后查考的依据。
会计凭证分为原始凭证和记账凭证，记账凭证是根据原始凭证填制或以原始凭证代替的。
由于金融企业的记账凭证要在会计内部的各个核算环节中进行传递，所以银行的记账凭证习惯上也叫传票”、会计凭证的设置原则银行的会计凭证涉及面很广，有些会计凭证不仅供本单位会计核算上使用，而且还要提供给开户银行、开户单位、以及同行业其他会计主体使用，根据这一特点，要求金融企业在设置会计凭证时应遵守以下原则：（一）会计凭证必须真实、准确的反映各项经济业务的主要内容根据这一原则，除设置共同使用的基本凭证以外还必须根据发生业务的不同要求和规定设置特定的专用凭证，用以记载各项经济业务。
同时，传票上还应设有有关单位和个人签章的栏次，以便明确经济责任和工作责任。
（二）各种凭证的格式和内容应作统一的规定，必须与中国人民银行和财政部规定的格式相统一。
会计凭证要有会计分录栏，以便填明应记科目和发生金额，凭以登记有关账簿。
根据借贷记账法的要求，付款单位及其开户银行（含农村信用社，下同）的名称及账号应列在凭证的左方；收款单位及其开户银行的名称和账号应在凭证的右方。
（三）会计凭证的设置必须有利于提高会计工作质量和工作效率。
会计凭证尽量与特定凭证相结合，以节省人力和物力，便于提高工作质量和工作效率；会计凭证既要能说明经济业务又要简明扼要；会计凭证的联数，既要保证需要又不宜过多，以方便套写；会计凭证的颜色应尽量固定，以便于会计人员识别；尺寸的大小适宜，以便于装订保管。