银行资产分类词汇
商务英语 会计词汇
、会计英语专业术语1．Bookkeeping 簿记2．Data-processing 数据处理3．Double-entry 复式记账4．Single-entry 单式记账5．Account 账户6．Journal 日记账7．Ledger 分类账general ledger 总分类账subsidiary ledger 明细分类账8．Capital 资本9．Stock(inventory) 存货10．Account receivable 应收账款11．Account payable 应付账款12．Posting 过账13．Assets 资产14．Liabilities 负债15．Net worth 净值16．Current liabilities 流动负债17．Long-term liabilities 长期负债18．Stockholders’ equity =proprietorship 业主（股东）权益19．Fiscal period会计期间20．Partnership 合伙经营21．Accounting equation /formula 会计等式/方程式22．Debit 借方23．Credit 贷方24．Cash in bank 银行存款25．Bank loan 银行存款26．To foot (footing) 加总27．Trial balance 试算平衡表28．Sales invoice 销售发票29．Negotiable instrument 流通票据30．Cost accounting 成本会计31．Selling price 销售价格32．Allowance 折让33．Discount 折扣34．Gross profit 毛利35．Sales returns 销售退回36．Current assets 流动资产37．Fixed assets 固定资产38．Intangible assets 无形资产39．Balance sheet 资产负债表40．Patent 专利权41．Copyright 版权42．Franchise 专营权，特许权43．Trade discount 商业折扣44．Depreciation 折旧45．Bonds payable 应付债券46．Mortgages payable 应付抵押借款47．Accrual basis(the produced authority system) 权责发生制48．Prepay 预付49．Cash basis(the realized receipt Ａnd payment system) 收付实现制50．Bill of loading 提单51．Physical inventory system 实地盘存制52．Perpetual inventory system 永续盘存制53．Allowance for uncollectible accounts 坏账准备54．Uncollectible accounts expense=bad debts 坏账损失55．Accumulated depreciation =allowance for depreciation 累计折旧56．Factory cost 工厂成本57．Overhead 间接费用58．Financial forecast 财务预测59．Retail outlet 零售渠道60．Summary account 汇总账户61．Close out 结清62．Closing entry 结账分录63．Depletive assets 折耗资产64．Credit note 贷项通知书65．Debit note 借项通知书66．Income statement 收益表67．Net income 净收益68．Capital statement 资本表69．Installment sales 分期付款销售70．Accounting cycle 会计循环71．Source document 原始凭证72．Worksheet 工作底稿73．Post-closing trial balance 结账后的试算表74．Drawing account 业主往来帐户75．Notes payable 应付票据76．Open account 未清帐户77．Notes receivable 应收票据78．Demand deposits 活期存款79．Petty cash funds 备用金80．Bank drafts 银行汇票81．Cashier’s drafts 本票82．Open the bank 开立账户83．Rule off 账户划线84．Outstanding checks 未兑现支票85．Deposit in trant 在途存款86．Nonsufficient fund check 空头支票87．Reconciliation statement 调节表88．Bank statement 银行对账单89．Service charges 银行服务费90．Merchandise inventory 库存商品91．Merchandise inventory turnover 存货周转率92．Net purchases 净购进93．Net sales 净销售94．Working capital 营运资金95．Audit 审计96．Internal control 内部控制97．Internal audit 内部审计98．Job-order cost accounting 分批成本会计99．Process cost accounting 分步成本会计100．Direct cost /prime cost 直接成本/主要成本101．Standard cost 标准成本102．Burden rate 负荷率103．Petty cash(fund) 零（备）用金104．Imprest cash(fund) 定额备用金105．Imprest system 定额备用制106．Physical count 实地盘存107．Retail inventory method 零售价盘存108．First-in, first-out(FIFO) 先进先出法109．Last-in, first-out(LIFO) 后进先出法110．Lower-of-cost-or-market rule(LCM) 成本与市价孰低法111．Moving average 移动加权平均112．Weighted average 加权平均113．Specific identification 具体确认114．FOB(free own bought) destination 目的地交货价115．FOB shipping point 起运点交货价116．Inventory cutoff 库存商品截至日期117．Gross margin 毛利118．Finished goods 产成品119．Work-in-process 在产品120．Acid-test ratio (quick ratio) 速动比率121．Cash over Ａnd short 现金溢缺122．Contingent liability 或有负债123．Discount period 贴现期，折扣限期124．Discount rate 贴现率，折现率125．Discounting a note receivable 应收票据折价126．Liquidity 变现性127．Maturity date 到期日128．Maturity value 到期值129．Amortization 摊销130．Book value 账面价值131．Capital expenditure 资本支出132．Declining –balance depreciation method 余额递减法133．Straight –line depreciation method 直线折旧法134．Sum-of-the-years-digits depreciation method 年数总和法135．Units-of-production depreciation method 工作量法136．Fair market value 公允市价137．Salvage(residual) value 残值138．Undepreciated cost 折余价值139．Amortization of bonds 债券摊销140．Annuity 年金141．Bond discount 债券折价142．Bond maturity date 债券到期日143．Bond premium 债券溢价144．Callable bonds 可赎回债券145．Consolidated financial statement 合并报表146．Convertible bonds 可调换债券147．Long-term investment 长期投资148．Market rate of interest 市场利率149．Present value of an annuity 年金现值150．Registered bonds 记名债券151．Bearer bond 无记名债券152．Secured bonds 担保债券153．Serial bonds 分期偿还债券154．Stated(nominal) rate of interest 设定利率（名义利率）155．Term bonds 定期债券156．Debt financing 负债融资157．Equity financing 权益融资158．Lease obligations 租赁融资159．Deferred income taxes 提延所得税160．Effective interest rate 实际利率161．Leveraging 杠杆作用162．Capital stock 股本163．Cash dividend 现金股利164．Articles of incorporation(charter) 公司章程165．Contribute capital 捐赠资本166．Cumulative-dividend preference 累计优先股利167．Current-dividend preference 现行优先股股利168．Date of declaration 公告日169．Dividends in arrears 积欠股利170．Issued stock 已发行股利171．Legal capital 法定资本172．Limited liability 有限责任173．Outstanding stock 发行在外的股票174．Participating-dividend preference 参加分红优先股股利175．Preemptive right 优先股176．Property dividend 财产股利177．Statement of retained earnings 留存收益表178．Stock dividend 股票股利179．Treasury stock 库藏股票180．Liquidation 清算181．Market value 市价182．Transportation in 购货运费183．Transportation out 销货运费184．Promissory note 本票，期票185．Marker 出票人186．Bearer 持票人187．Endorse 背书188．Endorser 背书人189．Dishonor （票据的）拒付二、资产负债表英文科目：会计科目Deion资产ASSETS现金和银行存款\"Cash on hand Ａnd cash in bank (or:Cash Ａnd bank deposits)\"短期投资S-T investment减：短期投资跌价准备Les: Provision for S-T investment 短期投资，净值S-T investment, net应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable减：坏帐准备\"Less: Provision for bad debt(or:Allowance for doubtful debt)\"应收帐款，净值Accounts receivable,net应收关联方款项Due from Related parties应收/应付合并子公司Due from/to consol. Sub.应收控股公司Due from holding company应收分公司款项Due from associate co预付帐款Prepaymert预交税金Prepaid tax其他应收款Other receivable减：坏帐准备Less: Provision for bad debt其他应收款，净值Other receivables,net存货Inventory减：存货跌价准备Less: Provision for inventory存货，净值Inventory,net待摊费用Deferred expenses待处理流动资产Current loss suspense其他流动资产Other current assetsIPO＝Initial Public Offerings=首次公开募股IPO expense - due from Singapore Changhua 一年内到期长期债券投资Current portion of L-T investment on bonds应收补贴款Subsidy receivable流动资产合计Total of current assets长期股权投资Long-term investment-equity股权投资差额Long-term investment-surplus长期债权投资Long-term investment-bonds其他长期投资Long-term investment-others长期投资合计L-T investment, subtotal固定资产，原值Fixed assets, cost减：累计折旧Less: Accumulated depreciation减：减值准备Less: Impairment losses固定资产，净值Fixed assets, net固定资产清理Disposal of F.A.工程物资Materials of CIP在建工程Construction in progress, net商誉Goodwill无形资产，净值Intangible assets, net长期待摊费用L-T deferred expenses其他长期资产Other L-T assets递延税款（资产）Deferred tax assets资产合计Total assets负债LIABILITIES短期借款Short-term loan应付票据Notes payable应付帐款Accounts payable应付关联方款项Due to Related parties应付控股公司Due to holding company应付联属企业款项Due to associate co应付工资Salary payable应付福利费welfare payable应交税金Tax payable应付股利Dividend payable其他应交款Payable to others其他应付款Other payable预提费用Accrued expenses预收帐款Advance from customers预计负债Accrued contingent liab.其他流动负债Other current liabilities长期借款，一年内到期部分Current portion of L-T loan流动负债合计Total current liabilities长期借款，非流动部分L-T loan,net off current portion应付债券Bonds payable长期应付款Long-term payable其他长期负债Other L-T liabilities递延税款（负债）Deferred tax liabilities负债合计Total liabilities股本Share capital资本公积Capital surplus储备基金Statutory surplus reserve企业发展基金\"Statutory public welfare fund (or:Enterprise expansion fund )\"职工奖福基金Staff & workers bonus & welfare fund 上市费用IPO expense未分配利润Retained earning权益合计Total equties负债和权益合计Total Liabilities Ａnd Equity损益表P&L销售收入Sales减：销售税金Less: sales taxes减：销售成本Less: cost of sales销售毛利Gross profit (loss)销售费用Selling expenses管理费用G&A expenses财务费用－其他Finance expenses-others汇兑损益FX Gain利息收入Interest income利息支出Interest expenses其他业务收入Other operating income其他业务支出Other operating expenses营业利润Operating profit投资收益Investment income补贴收入Subsidy营业外收入Non-operating income营业外支出Non-operating expenses以前年度调整PYA税前利润Profit before taxation所得税EIT少数股东损益Minority interest净利润Net profit期初未分配利润Retained Earnings, begining利润分配：Income appropriation:储备基金企业发展基金股利Dividend approprtiation期末未分配利润Retained Earnings, ending科目余额汇总表Top trial凭证voucher总帐Ledger 序号Serial。
西班牙语财物外贸物流日常词汇
西班牙语财物外贸物流日常词汇Abandonar放弃抛弃Abatir 下降下跌Objetivo a corto/largo plazo 短期/长期目标Objetivo de crecimiento 增长目标Objetivo de organizacion 公司目标，企业目标Objetivo de produccion 生产目标Objetivo de rentabilidad 盈利，利润目标Numero indice 指数Haber 货方，资产Haber de libros 账面货项Haber en valores 债券资产Haberes bancarios 银行资产Grupaje 集装箱拼装货物Guia comercial 贸易指南Encargo 委托订购Encargo de estudio 订购，订购样品Encargado de comprar 代购人Engargar de antemano 预定Encargo especial 特殊订单Engargo urgente 紧急订单Recursos financieros 财政资金Recursos humanos 人力资源Recursos inactivos 闲置资金Recursos liquidos 流动资金Rehibicion 退货Redimir 赎回，买回Red de distribucion 经销网Sistema acelerado de recuperacion de costes 成本快速回收法Sistema administrativo 行政制度Sistema arancelario 关税制度Sistema bancario 银行体系Sobregirar 透支Sobregiro 透支支票Propiedad 产权Traspaso de la propiedad 产权过户Transferencia de la propiedad 产权转让Movimiento，sin 冻结的Activo 资产，财产Activo acumulado 累计资产Activo admissible/admitido 已认可资产Activo circulante 流动资产Activo circulante realizable 可变现的流动资产Activo congelado 冻结资产Activo de capital 固定资产不动产Bolsa de valores 证卷交易所Bolsa extraoficial 非正式交易所Bonificacion de interes 利息回扣Bonificacion tributaria 减税退税Bono 证卷，债券Orden al precio de Mercado 市场价格订Reascenso 回升Fijar el precio 定价Deposito a la vista / deposito disponible / deposito en cuenta corriente活期存款Deposito a plazo 定期存款Deposito abierto 往来账户存款Deposito caucional / deposito de garantia 担保金，押金Deposito en efectivo 现金存款Derecho aduanero 关税Tenedor/ portador 持有人Comprar al por mayor 成批购买Venta al por mayor 成批销售Valor total del negocio 成交总额Tasa de endeudamiento 负债率Tasa de equivalencia 增值税Tasa de inflacion 通货膨胀率S.A. sociedad anonima 股份有限公司Pasar asientos al libro mayor 过账Patrimonio 固定资产Patrimonio bruto 总资产Patrimonio inmueble 不动产Patrimonio personal个人资产Patrimonio neto social 公司净资产Subsidio补助补贴Superavit 盈余顺差Tarifa 价目表，税率，费率Declaracion 申报Dividendo activo 红利，股息Divisa 外汇，外币，货币Desgravacion 减税Pago en efectivo 现金支付Pago en especie 实物支付Pago escalonado 分期付款Patente en tramitacion o solicitada 待办专利证，正在申办的许可证Regimen aduanero 海关制度Rematar拍卖Corporacion de importacion y exportacion 进出口公司Volumen/valor/suma total de importacion y exportacion 进出口总额Declaracion aduanera para importacion 进口报关Transferencia por cheque 支票转账Transferencia por correo aereo 航空邮汇Transferencia telegrafia 电汇Vencimiento de letras 票据到期Vencimiento de un contrato合同到期Valoracion估价Amortizar la deuda 偿还债务Peticion de fondos 申请资金,集资Peticion de patente 申请专利Peticion de quieda 破产申请Presentacion de la declaracion 提交申报单Prestamo 借贷,贷款Prestamo a corto plazo 短期贷款Prestamo a largo plazo 长期贷款Prestamo a plazo fijo 定期贷款Sociedad de credito comercial 商业信贷公司Sociedad de credito hipotecario 抵押信贷公司Sociedad de creditos personales 个人信贷公司Sociedad de fideicomiso 信托公司Sociedad de garantia 担保公司Sociedad de gestion de inversion 投资管理公司Sociedad de inversion inmobiliaria 不动产投资公司，房地产投资公司Sociedad de inversion mobiliaria SIM 证劵投资公司Sociedad de responsabilidad limitada SRI 有限责任公司Ahorro 储蓄Ahorro bruto 总储蓄Comprobacion contable horizontal y vertical 交叉结算总额Comprobacion en el registro de la propiedad 财产登记核查Comprobante de abono 货记凭证Comprobante de adeudo 借据Comprobante de caja 现金凭单Comprobante de balance 决算凭单Comprobante de venta 销售发票Encuesta de Mercado 市场调查Estafar诈骗Estatuto 章程，条例Girar dinero 汇钱Girar en descubierto 透支Giro a la vista 即期汇票Giro a plazo 远期汇票Giro aceptado por un banco 银行已兑现的支票Mandato委托，授权Rentabilidad收益性，收益率Rentabilidad anualizada 年收益率Rentabilidad de la inversion 投资收益率Rentabilidad de los recursos propios 股本收益率Liquidacion de bienes 财产清理Declaracion de bienes 财产申报Saldo financiero 财产结算Auditoria financiera 财务审计Clasificacion contable财务分类Subsidios fiscales 财政补贴Principal e intereses 本息Sobreahorro超额储蓄Ganancias extraordinarias 超额利润Flujos financieros a corto plazo 短期流动资金Deficit en las cuenras con el exterior 对外收支帐户逆差Superavit de las cuentas con el exterior 对外收支帐户顺差Tratado de comercio multilateral 多边贸易协定Carta de ratificacion 批准书Carta de reclamacion 索赔信Carta de recomendacion 推荐信，介绍信Dar un anticipo预付Dar poner a 授权Gestor 管理的，经理Girador 开票人，出票人Titulo 证卷债券Crisis economico 经济危机Cooperacion economica y commercial 经贸合作Amortizable，reemborsable 可偿还的desarrollo sostenible 可持续发展cheque al/en descubierto 空头帐户clausula general 普通条款derechos aduaneros de preferencias generales 普通优惠关税abolir/anular un contrato 取消合同negocio ilegal违法交易orientacion de los capitales 外贸流向explotacion de algo en contra de los reglamentos 违章经营firma digital/firma por internet 网上签约multa pecunaria 违约金al alza/ascenso 上涨zona de turbulemcia动荡区ruptura del precio de las acciones 股价暴跌revaluacion重新估价rebaja fiscal mediante recursos legales 合理避税prorrata 份额prorroga延期国际商务abogar por 主张acuerdo 协定administración 政府alianza 联盟amenaza recíproca 相互威胁aprender las lecciones de la historia 以史为鉴armamento 军火asunto interno 内政auto control 自我克制bando independentista 台湾分裂势力batalla 战役buena vecindad 睦邻buena vecindad y amistad 睦邻友好caracterizarse por 以。
日语词汇分类会计税务词汇たわ
投资分析
投资分析
投资有価证券
有价证券投资
投资有価证券売却益
出售有价证券收益
投资利益
投资收益
投资利益率
投资利润率
投资类口座
投资类帐户
特别积立金
特别公积金
同族会社
家族公司
特别手当
特别津贴
同族持株会社
家族持股公司
特别配当
额外鼓励、特别分红
当年度の纯利益
本年度净利润
独立価格比准法（CPU)
可比非受控价格法
土地台帐
土地使用権譲渡料
土地使用权转让费
土地登记
土地登记
土地使用年限
土地使用年限
特许権
专利权
土地使用费
土地使用费
特许権使用料
专利权使用费
取引価格
交易价格
特许権所有者
专利权所有人
取引高
交易额
特许料
专利费
取引単位営业利益法
交易净利润法
届出书
申请登记表
登録资本金
注册资本
トラスト
交易、业务往来
问屋
批发商
な
日文
传票、凭单
手形割引料
票据贴现费
添付书类
附件
适正意见
无保留意见
电力费
电力费
适用税率
适用税率
电力部门
电力部门
手数料
手续费
と
日文
中文
日文
中文
投下资本
投入资本
当座预金
活期存款
登记
登记、注册
当座预金利息
活期存款利息
当期
本会计年度
投资
投资
会计专业英语词汇大全
account ant genaral会计主任account balancd e 结平的帐户account bill 帐单account books 帐account classif icatio n 帐户分类account current往来帐account form of balance sheet 帐户式资产负债表account form of profitand loss stateme nt 帐户式损益表account payable应付帐款account receiva ble 应收帐款account of payment s 支出表account of receipt s 收入表account title 帐户名称，会计科目account ing year 或financ ial year 会计年度account s payable ledger应付款分类帐Account ing period（会计期间）are related to specifi c time periods ,typical ly one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表： incomestateme nts (or stateme nts of income)利润分配表：retaine d earning s现金流量表：cash flow s1、部门的称谓市场部Mark eting销售部 Sales Departm ent （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Custome r Service，例如客服员叫C SR，R for represe ntativ e人事部 Human Resourc e行政部 Admin.财务部 Finance & Account ing产品供应 P roduct Supply，例如产品调度员叫P S P lanner2、人员的称谓助理 Assista nt秘书 secreta ry前台接待小姐Recepti onist文员 clerk ，如会计文员为A ccount ing Cler k主任supervi sor经理Manager总经理 GM，General Manager入场费admi ssion运费freig ht小费tip学费tuiti on价格，代价charg e制造费用 Manufac turing overhea d材料费 Materia ls管理人员工资E xecuti ve Salarie s奖金 Wages退职金 Retirem ent allow an ce补贴 Bonus外保劳务费 Outsour cing fee福利费 E mploye e benefit s/w elfare会议费 Coferem ce加班餐费 Special duties市内交通费 Busines s traveli ng通讯费 Corresp ondenc e电话费 Corresp ondenc e水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Mainten ance车辆维护费 Vehicle s mainten ance油料费 Vehicle s mainten ance培训费 E ducati on and trainin g接待费 E nterta inment图书、印刷费 Books and printin g运费 Tr anspo tation保险费 Insuran ce premium支付手续费 Commiss ion杂费 Sundrycharges折旧费 Depreci ationexpense机物料消耗 Article of consump tion劳动保护费 Labor protect ion fees总监Direc tor总会计师 Finance Control ler高级 Senior如高级经理为SeniorManager营业费用 Operati ng expense s代销手续费 Consign ment commiss ion charge运杂费 Transpo tation保险费 Insuran ce premium展览费 E xhibit ion fees广告费 Adverti sing fees管理费用 Adminis strati ve expense s职工工资 Staff Salarie s修理费 Repaircharge低值易耗摊销Article of consump tion办公费 Officeallow an ce差旅费 Travell ing expense工会经费 Labourunion expendi ture研究与开发费Researc h and develop ment expense 福利费 E mploye e benefit s/w elfare职工教育经费P ersonn el educati on待业保险费 Unemplo ymentinsuran ce劳动保险费 Labourinsuran ce医疗保险费 Medical insuran ce会议费 Coferem ce聘请中介机构费 Interme diaryorgans咨询费 Consult fees诉讼费 Legal cost业务招待费 Busines s enterta inment技术转让费 Technol ogy transfe r fees矿产资源补偿费 Mineral resourc es compens ationfees排污费 P olluti on dischar ge fees房产税 Housing propert y tax车船使用税 Vehicle and vesselusage license plate tax(VVULP T)土地使用税 Tenuretax印花税 Stamp tax财务费用 Finance charge利息支出 Interes t exchang e汇兑损失 Foreign exchang e loss各项手续费 Chargefor trouble各项专门借款费用 Special-borrowi ng cost帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equival ents现金 Cash银行存款 Cash in bank其他货币资金Other cash and cash equival ents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank dr aft信用卡 Creditcard信用证保证金L/C Guarant ee deposit s存出投资款 Refunda ble deposit s短期投资 Short-term investm ents股票 Short-term investm ents - stock债券 Short-term investm ents - corpora te bonds基金 Short-term investm ents - corpora te funds其他 Short-term investm ents - other短期投资跌价准备 Short-term investm ents falling price reserve s 应收款 Account receiva ble应收票据 Note receiva ble银行承兑汇票Bank accepta nce商业承兑汇票Trade accepta nce应收股利 Dividen d receiva ble应收利息 Interes t receiva ble应收账款 Account receiva ble其他应收款 Other notes receiva ble坏账准备 Bad debt reserve s预付账款 Advance money应收补贴款 Cover deficit by state subsidi es of receiva ble库存资产 Invento ries物资采购 Supplie s purchas ing原材料 Raw materia ls包装物 Wrappag e低值易耗品 Low-value consump tion goods材料成本差异Materia ls cost varianc e自制半成品 Semi-Finishe d goods库存商品 Finishe d goods商品进销差价Differe nces betw een purchas ing and selling price委托加工物资Work in process - outsour ced委托代销商品Trust to and sell the goods on a commiss ion bas is受托代销商品Commiss ionedand sell the goods on a commiss ion basis存货跌价准备Invento ry falling price reserve s分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferre d and prepaid expense s长期投资 Long-term investm ent长期股权投资Long-term investm ent on stocks股票投资 Investm ent on stocks其他股权投资Other investm ent on stocks长期债权投资Long-term investm ent on bonds债券投资 Investm ent on bonds其他债权投资Other investm ent on bonds长期投资减值准备 Long-term investm ents depreci ationreserve s股权投资减值准备 Stock rightsinvestm ent depreci ationreserve s债权投资减值准备 Bcredit or''s rightsinvestm ent depreci ationreserve s委托贷款 E ntrust loans本金 P rincip al利息 Interes t减值准备 Depreci ationreserve s固定资产 Fixed assets房屋 Buildin g建筑物 Structu re机器设备 Machine ry equipme nt运输设备 Transpo rtatio n facilit ies工具器具 Instrum ents and impleme nt累计折旧 Accumul ated depreci ation固定资产减值准备 Fixed assetsdepreci ationreserve s房屋、建筑物减值准备 Buildin g/structu re depreci ationreserve s机器设备减值准备 Machine ry equipme nt depreci ationreserve s工程物资 P roject goods and materia l专用材料 Special-purpose materia l专用设备 Special-purpose equipme nt预付大型设备款 P repaym ents for equipme nt为生产准备的工具及器具 P repara tive instrum ents and impleme nt for fabrica te 在建工程 Constru ction-in-process安装工程 E rectio n w orks在安装设备 E rectin g equipme nt-in-process技术改造工程Technic al innovat ion project大修理工程 General overhau l project在建工程减值准备 Constru ction-in-process depreci ationreserve s 固定资产清理Liquida tion of fixed assets无形资产 Intangi ble assets专利权 P atents非专利技术 Non-P atents商标权 Tradema rks, Trade names著作权 Copyrig hts土地使用权 Tenure商誉 Goodw il l无形资产减值准备 Intangi ble Assetsdepreci ationreserve s专利权减值准备 P atentrightsdepreci ationreserve s商标权减值准备 tradema rk rightsdepreci ationreserve s未确认融资费用 Unackno w ledge d financi al charges待处理财产损溢 Wait deal assetsloss or income待处理财产损溢 Wait deal assetsloss or income待处理流动资产损溢 Wait deal intangi ble assetsloss or income待处理固定资产损溢 Wait deal fixed assetsloss or income二、负债类 Liabili ty短期负债 Current liabili ty短期借款 Short-term borrowi ng应付票据 Notes payable银行承兑汇票Bank accepta nce商业承兑汇票Trade accepta nce应付账款 Account payable预收账款 Deposit receive d代销商品款 P roxy sale goods revenue应付工资 Accrued w ages应付福利费 Accrued w elfari sm应付股利 Dividen ds payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withhol dingson VAT已交税金 P ayingtax转出未交增值税 UnpaidVAT changeo ver减免税款 Tax deducti on销项税额 Substit uted money on VAT出口退税 Tax reimbur sement for export进项税额转出Changeo ver w ithnol dingson VAT出口抵减内销产品应纳税额E xportdeductdomesti c sales goods tax 转出多交增值税 Overpai d VAT changeo ver未交增值税 UnpaidVAT应交营业税 Busines s tax payable应交消费税 Consump tion tax payable应交资源税 Resourc es tax payable应交所得税 Incometax payable应交土地增值税 Increme nt tax on land value payable应交城市维护建设税 Tax for maintai ning and buildin g citiespayable应交房产税 Housing propert y tax payable应交土地使用税 Tenuretax payable应交车船使用税 Vehicle and vesselusage license platetax(VVULP T) payable应交个人所得税 P ersona l incometax payable其他应交款 Other fund in conform ity w ith paying其他应付款 Other payable s预提费用 Draw ing expense in advance其他负债 Other liabili ties待转资产价值P ending changer over assetsvalue预计负债 Anticip ationliabili ties长期负债 Long-term Liabili ties长期借款 Long-ter m loans一年内到期的长期借款 Long-term loans due w ithinone year一年后到期的长期借款 Long-ter m loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 P remium on bonds债券折价 Discoun t on bonds应计利息 Accrued interes t长期应付款 Long-term account payable应付融资租赁款 Accrued financi al lease outlay一年内到期的长期应付 Long-term account payable due w ithinone year 一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-ter m special payable due w ithinone year 一年后到期的专项应付 Long-term special payable over one year递延税款 Deferra l taxes三、所有者权益类OWNE RS'' E QUITY资本 Capita实收资本(或股本) P aid-up capital(or stock)实收资本 P aicl-up capital实收股本 Paid-up stock已归还投资 Investm ent Returne d公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donatereserve股权投资准备Stock right investm ent reserve s拨款转入 Allocat e sums changeo ver in外币资本折算差额 Foreign currenc y capital其他资本公积Other capital reserve盈余公积 Surplus reserve s法定盈余公积Legal surplus任意盈余公积Free surplus reserve s法定公益金 Legal publicw elfare fund储备基金 Reserve fund企业发展基金E nterpr ise expensi on fund利润归还投资P r ofits capital izad on returnof investm ent利润 P rofits本年利润 Current year profits利润分配 P rofitdistrib ution其他转入 Other chengeo ver in提取法定盈余公积 Withdra w al legal surplus提取法定公益金 Withdra w al legal publicw elfare funds提取储备基金Withdra w al reserve fund提取企业发展基金 Withdra w al reserve for busines s expansi on提取职工奖励及福利基金 Withdra w al staff and w orkers'' bonus and w elfare fund利润归还投资P rofits capital izad on returnof investm ent应付优先股股利 P referr ed Stock dividen ds payable提取任意盈余公积 Withdra w al other commonaccumul ationfund应付普通股股利 CommonStock dividen ds payable转作资本(或股本)的普通股股利CommonStock dividen ds changeto assets(or stock)未分配利润 Undistr ibuted profit四、成本类 Cost生产成本 Cost of manufac ture基本生产成本Base cost of manufac ture辅助生产成本Auxilia ry cost of manufac ture制造费用 Manufac turing overhea d材料费 Materia ls管理人员工资E xecuti ve Salarie s奖金 Wages退职金 Retirem ent allow an ce补贴 Bonus外保劳务费 Outsour cing fee福利费 E mploye e benefit s/w elfare会议费 Coferem ce加班餐费 Special duties市内交通费 Busines s traveli ng通讯费 Corresp ondenc e电话费 Corresp ondenc e水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Mainten ance车辆维护费 Vehicle s mainten ance油料费 Vehicle s mainten ance培训费 E ducati on and trainin g接待费 E nterta inment图书、印刷费 Books and printin g运费 Transpo tation保险费 Insuran ce premium支付手续费 Commiss ion杂费 Sundrycharges折旧费 Depreci ationexpense机物料消耗 Article of consump tion劳动保护费 Labor protect ion fees季节性停工损失 Loss on seasona lity cessati on劳务成本 Service costs五、损益类 Profitand loss收入 Income业务收入 OP E RATI NG INCOME主营业务收入P rime operati ng revenue产品销售收入Sales revenue服务收入 Service revenue其他业务收入Other operati ng revenue材料销售 Sales materia ls代购代售包装物出租 Wrappag e lease出让资产使用权收入 Remiseright of assetsrevenue返还所得税 Reimbur sement of incometax其他收入 Other revenue投资收益 Investm ent income短期投资收益Current investm ent income长期投资收益Long-term investm ent income计提的委托贷款减值准备 Withdra w al of entrust loans reserve s 补贴收入 Subsidi ze revenue国家扶持补贴收入 Subsidi ze revenue from country其他补贴收入Other subsidi ze revenue营业外收入 NON-OP E RATI NG INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net incomeon disposa l of fixed assets出售无形资产收益 Incomeon sales of intangi ble assets固定资产盘盈Fixed assetsinvento ry profit罚款净收入 Net amercem ent income支出 Outlay业务支出 Revenue charges主营业务成本Operati ng costs产品销售成本Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associa te charge营业税 Sales tax消费税 Consump tion tax城市维护建设税 Tax for maintai ning and buildin g cities资源税 Resourc es tax土地增值税 Increme nt tax on land value5405 其他业务支出Other busines s expense销售其他材料成本 Other cost of materia l sale其他劳务成本Other cost of service其他业务税金及附加费 Other tax and associa te charge费用 E xpense s营业费用 Operati ng expense s代销手续费 Consign ment commiss ion charge运杂费 Transpo tation保险费 Insuran ce premium展览费 E xhibit ion fees广告费 Adverti sing fees管理费用 Adminis strati ve expense s职工工资 Staff Salarie s修理费 Repaircharge低值易耗摊销Article of consump tion办公费 Officeallow an ce差旅费 Travell ing expense工会经费 Labourunion expendi ture研究与开发费Researc h and develop ment expense福利费 E mploye e benefit s/w elfare职工教育经费P ersonn el educati on待业保险费 Unemplo ymentinsuran ce劳动保险费 Labourinsuran ce医疗保险费 Medical insuran ce会议费 Coferem ce聘请中介机构费 Interme diaryorgans咨询费 Consult fees诉讼费 Legal cost业务招待费 Busines s enterta inment技术转让费 Technol ogy transfe r fees矿产资源补偿费 Mineral resourc es compens ationfees排污费 P olluti on dischar ge fees房产税 Housing propert y tax车船使用税 Vehicle and vesselusage license plate tax(VVULP T)土地使用税 Tenuretax印花税 Stamp tax财务费用 Finance charge利息支出 Interes t exchang e汇兑损失 Foreign exchang e loss各项手续费 Chargefor trouble各项专门借款费用 Special-borrowi ng cost营业外支出 Nonbusi ness expendi ture捐赠支出 Donatio n outlay减值准备金 Depreci ationreserve s非常损失 E xtraor dinary loss处理固定资产净损失 Net loss on disposa l of fixed assets出售无形资产损失 Loss on sales of intangi ble assets固定资产盘亏Fixed assetsinvento ry loss债务重组损失Loss on arrange ment罚款支出 Amercem ent outlay所得税 Incometax以前年度损益调整 P rior year incomeadjustm ent。
民商法英语词汇
民商法英语词汇01(2006-11-01 14:57:57)转载分类：law english-法律英语民商法学、经济法学Civil Laws, Commercial Laws and Economic Laws按照出资比例：in proportion to one’s respective contributions to the investment办理注销登记：cancel the registration被代理人：the principal被侵权人 the infringed本人名义：in one’s name标的subject matter补偿制度compensation system不动产登记制Lot and Block System财产法 property law财产的添附 accretion of property; property accession财产抵押权 property mortgage财产继承权：the right of inheritance财产关系和人身关系：property relationships and personal relationships 财产管理人 property administrator; custodian of property财产混同 confusion; hotchpot财产留置权 encumbrance采用书面形式：in writing仓单 warehouse voucher草签合同 initial a contract; sign a referendum contract; ad referendum contract长期合同 long-term contract偿付能力 solvency capability of reimbursement超越代理权：beyond the scope of one’s power of agency撤消合同cancellation of contract撤销合同 cancel a contract; rescind a contract; avoid a contract撤销权 right of rescission; right of revocation撤销要约 revocation of offer; revoke an offer撤销遗赠 cancellation o will; revocationi of will承运人 actual fault of the carrier承运人的留置权carrier’s lien诚信原则 principle of good faith诚实信用原则：principle honesty and credibility; principle of honestry and good faith; good faith principle ; bona fide principle船舶承租人 charterer船舶抵押权 right of mortgage with respect to a ship; mortage of the ship;ship mortgage船舶抵押权的设定 establishment of mortgage of the ship船舶抵押的消灭 extinguishments of the mortgage of the ship 船舶抵押权登记 registration of ship mortgage船舶留置权 possessory lien; lien of ship村民委员会：the village committee惩罚性的损害赔偿 punitive damages乘人之危：take advantage of one’s unfavorable position处分财产 dispose of properties处分权 act of disposition处分原则 principle of disposition代理民事活动：be represented in civil activities by代理权终止：the expiration of one’s power of agency单独承担的责任 undivided responsibility单方法律行为unilateral obligation单方行政行为 unilateral administrative act等价有偿：making compensation for equal value对等原则principle of reciprocity对价consideration对抗措施counter measure对人权right in personam; personal right对世权 real right; right in rem恶意串通：conspire maliciously恶意行为ill will mala fides金融词汇的翻译上传时间:2007-12-12 浏览次数:1689字体大小：大中小acquiring company 收购公司bad loan 呆帐chart of cash flow 现金流量表clearly-established ownership 产权清晰debt to equity 债转股diversity of equities 股权多元化economy of scale 规模经济emerging economies 新兴经济exchange-rate regime 汇率机制fund and financing 筹资融资global financial architecture 全球金融体系global integration, globality 全球一体化，全球化go public 上市growth spurt （经济的）急剧增长have one's 'two commas' 百万富翁hedge against 套期保值housing mortgage 住房按揭holdings 控股，所持股份holding company 控股公司initial offerings 原始股initial public offerings 首次公募innovative business 创新企业intellectual capital 智力资本inter-bank lending 拆借internet customer 网上客户investment payoff period 投资回收期joint-stock 参股mall rat 爱逛商店的年轻人means of production 生产要素(the)medical cost social pool for major diseases 大病医疗费用社会统筹mergers and acquisitions 并购mobile-phone banking 移动电话银行业moods 人气net potato 网虫non-store seling 直销offering 新股online-banking 网上银行业online-finance 在线金融online client （银行的）网上客户paper profit 帐面收益physical assets 有形资产project fund system 项目资本金制度pyramid sale 传销recapitalize 资产重组regional corrency blocks 地区货币集团regulate 调控sell off 变现share(stock) option 期权，股票认购权smart card 智能卡slash prices 杀价spare capacity 闲置的生产能力strong growth 强劲的增长势头switch trade 转手贸易take…public 上市tap the idle assets 盘活存量资产transaction （银行的）交易transfer payment from the exchequer 财政转移支付venture-capital 风险资本virtual bank 虚拟银行wire transfer 电子转帐合同条款常用英文词汇上传时间:2007-11-14 浏览次数:1483字体大小：大中小买方 buyer卖方 seller项目名称 Project name 地址 address电话 phone传真 fax联系人 contact person本合同由买卖双方签订，根据本合同条款，买方同意购买，卖方同意出售以下产品。
日语词汇分类 会计税务词汇 た わ
中文
日文
中文
前受金
预收帐款
前払賃貸料
预付租金
前受収益
预收收入
前払費用
待摊费用
前受賃貸料
预收租金
前払保険料
预付保险费
前受利息
预收利息
前払利息
预付利息
前払大型設備代金
预收大型设备款
前渡金
预付帐款
前払金
预付款
抹消
注销、吊销
前払税金
预付税款
満期日
到期日
み
日文
中文
日文
中文
未経過費用
未过期费用
未経過割引料
未获贴现费
部品
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負債資本率
负债资本比率
部門
部门
負債比率
负债比率
部門共通費
部门共同费用
附属明細表
附属明细表
部門別原価計算
分部门成本核算
普通株
普通股
部門別配賦率
按部门分配
普通株配当金
普通股股利
フランチャイズ
特许权、专营权
普通預金
银行（普通）存款
振替
结转（非通关）、转账
振替仕訳
转账分录
プレミアム
溢价
振替伝票
转账凭证
法定準備金
法定准备金
保証金
保证金
法定耐用年数
法定折旧年限
保証債務
担保债务
法定積立金
法定盈余公积
保証付社債
附保证公司债券
簿価
帐面价值
保証人
保证人
補償貿易
补偿贸易
保税倉庫
保税仓库
補助金
补贴款
発起人
会计英语词汇
会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。
银行笔试英语单词
主题: 最新商务词汇abandonment charge 背弃费用absolute par of exchange 绝对外汇平价abritrage rate 套汇汇率above par 超过票面价值acceptance commission 承兑手续费acceptance fee 认付费acceptance for honor 参加承兑acceptance house 期票承兑行acceptor for honor 参加承兑人accepting bank 承兑银行accepting charge 承兑费accident beyond control 非人为事故account payable 应收帐，应付未付帐account purchase 赊买account receivable 应收帐款，应收未收帐account sales 销货帐，销货清单account of goods sold 销货帐目account of receipts and payments 收支帐目account year 会计年度accounting statement 会计报表accounting unit 会计单位accrued expense 应计费用accrued item 应计项目accumulation of capital 资本积累acknowledgement 回单acknowledgement of orders 订单确认act of God 天灾acting manager 代理经理active demand 畅销actual cost 实际成本actual liabilities 实际负债actual price 实际价additional expense 追加费用additional order 追加订货additional premium 追加保费adjustment of exchange rate 调整汇价advalorem duty 从价税advance in price 涨价advance payment 预付款advance price 增价advance sample 预样advance settlement of exchange 预交外汇advance surrender of export exchange 预交出口外汇advice of arrival 到货通知advice of charge 付款通知书advice of shipment 货运通知advice of drawing 支票通知书advising bank (notifying bank) 通知银行advertisement matter 广告邮件advertising agency 广告社、广告代理advertising expense 广告费advertising media 广告媒体affiliated company 附属公司，联盟公司after charge 附加费率after date 日后，发票后after sight 见票后照付affidavit of export 出口宣誓书A grade 甲级（货品）against all risks 保全险agency agreement 代理协定agency contract 代理契约agent service 代理服务agreed upon 同意，商定agricultural products 农产品air-borne goods 空运货物air freight 航空运费air mail 航空邮件air-mail service 航空运寄air transportation insurance 空运保险all risk 全险all round price 包括一切费用价格all sorts of goods in stock 各种货物齐备allied company 联营公司alongside delivery 船边交货allowance on sales 销货折口alter an agreement 变约amicable allowance 友好让价amicable settlement 友好解决amount insured 保险金额amount of exports 输出额amount of imports 输入额analysis certificate 化验证书analysis report 化验报告announcing removal 迁移通知annual income 年收入annual interest 年息，年利annual production 年产量annual report 年报，决算书，年度财务报告anticipated buying 预期购买applicant for the credit 信用证申请人application fee 申请费application for conversion 折换申请书application for export permit 出口许可证申请书application for import of foreign goods 外货进口报单application for importation of controlled commodities 管制货物进口申请书application for letter of credit 开发信用证申请书application for negotiation of draft under letter of credit 出口押汇申请书application for outward remittance for application for space 舱位申请书application to pass goods through the custom 报关单apply by letter 通信申请apply in person 亲自申请apply for a position 申请职位apply for information 探询消息apply for remittance 托汇appointed store 指定商店appreciation of money 货币增值arbitrage of exchange 套汇arbitration clause 仲裁条款arbitration of exchange 汇兑率裁定army supplies 军需品arrival at port 入港arrival notice 到达通知articles made to order 订制品articles of luxury 奢侈品artificial flower 人造花as agreed (contracted) 按照合同as per sample 与样品相同Asian-dollar market 亚洲美元市场ask the price of 询价assignment clause 转让条款assignment of policy 保险单转让assistant manager 协理，副经理as soon as possible shipment 立即送运at a discount 折扣at a premium 超过票面之价值at a profit 获利，赚钱at sight 见票即付，即期at the market 照市价at par 平价auction price 拍卖价authority to purchase 购买委托证authority to pay 委托付款证average cost 平均成本average tare 平均皮重average unit cost 平均单位成本average unit price 平均单价average weight 平均重量award of bid 决标，定标back to back credit export first 输出为先的对开信用证back to back L/C 对开信用证back to back credit import first 输入为先的对开信用证back Valvation 倒起息bailee clause 受托人条款balance of payment 收支差额balance of trade 贸易差额balance sheet 资产负债表balance sheet analysis 资产负债俵分析bale breaking 松包bank acceptance 银行承兑bank balance 银行（存款）余额bank bill 银行票，纸币bank's buying rate 银行购买汇率bank's letter of credit 银行信用证bank charges 银行手续费bank commission 银行佣金bank draft 银行汇票bank holiday 银行假日bank hours 银行营业时间bargain offer 减价优待bargain sale 大减价barter arrangement 易货协议barter system 易货交易制basic price 底价be booked up 预定一空be booked for 购票be engaged in export 作出口bank notes 银行兑换票，钞票Bank of China 中国银行bank of commerce 商业银行Bank of Communications 交通银行Bank of International Settlements (BIS) 国际清算银行Bank of Taiwan 台湾银行bank rate 银行贴现率bank reference 银行备咨banker's acceptance 银行承兑，银行信用证banker's credit 银行承兑汇票be held responsible for 应负赔偿责任be in default 不履行（契约）be in demand 销路好，有需要be in vogue 流行中be kept upright 保持正立bear (short) 空头bear a loss 负担损失bearish market 疲软市场become ( or fall) due 期满bedrock price 最低价berth terms 定期船条款best in quality 品质最优best seller 畅销品，畅销书be out of vogue 不流行beware of fire 小心火烛B grade 乙级bid bond 投标押金bid price 标价bid rate 买方出价，投标bilateral clearing 双边清算，记帐协定bilateral trade 双边贸易bilateral contract 双边契约bill accompanied by document 跟单汇票bill at sight 见票即付bill for collection 托收票据bill of exchange 汇票，押汇，国外汇票bill of landing 货运提单bill payable 应付帐bill purchased 出口押汇bill receivable 应收帐bill unaccompanied by 光票bill undue 期票未到bill with letter of credit 凭信用证汇票bill without letter of credit 无信用证汇票blank bill 空白票据blank check 空白支票blank endorsement 空白背书blank order forms 空白订单blue chip 上选股票board of administration 董事会board of directors 董事会board of supervisors 监事会bona fide 出于善意bonded warehouse 保税仓库bonded goods 保税货borrow money 借钱borrow money from (of) 由.....借钱bottom price 最低价oycott foreign goods 抵制外货branch office 分公司breach a contract 违约，背约break an agreement 违约，背约break bulk 下货，卸货break even 不赚不赔break even point 损益两平breat rate 破约汇率breakage 破损brisk (active;lively) 生意兴隆broker 经纪人brought down 移入下页brought forward 承上页bulk cargo 散货bulk sale 大宗卖bull market 上涨行情business card 商业名片business circles 商业圈business correspondence 商业通信business English 商业英语business expenses 营业开销business hours 营业时间business letters (commercial letters) 商业信函business-like 商业化的business school 商业学校business year 商业年度buy at a bargain 买得便宜buyer's market 买方市场buying agent 买方代理人buying and selling on buying contract 买货契约buying expenses 购买费用buying price 买价buying power 购买力buying rate 买入汇率by mutual consent 双方同意by parcel post 包裹运寄by the gross 整批by the hour 按钟点by weight 按重量cable address (telegraphic address) 电报挂号cable charge 电报费cable cofirmation 电报确认书cable transfer 电汇calendar year 日历年度call option 买入期权，看涨期权can afford to 买得起cancel (write off) 取消cancel an order 取消订单capital account 资本帐户capital in trade 本钱capital market 资本市场carbon copy 副本card-board box 纸板箱care of (C/O) 转交cargo in bulk 散装货cargo insurence 货物险cargo vessel 货轮carrying charge 储存费用carrying cost 储存费用carriage forward 运费由收货人支付carriage paid 运费预付carton box 硬纸盒，纸箱cash against delivery 付款交货cash against document 凭单据付款cash and carry 现金出货cash before delivery 付款后交货cash on arrival 货到付现cash on delivery(C.O.D) 货到付现cash price 现金价格cash purchase 现金购买cash receipts 现金收入cash register 出纳机cash with order 订货付款cashier's check 本票caution mark 小心标志ceiling price 最高价格Central Bank 中央银行Central Trust of China 中央信托局centralized purchasing 集中采购certificate and list of measurement and/or weight 产量证明书certificate for advance surrender of export exchange 预交出口外汇证明书certificate of analysis 化验证明certificate of inspection 检验合格证明certificate of import license 进口证明certificate of origin 原产地证明书certificate of shipment 出口证明书certificate of weight 重量证明书C grade 丙级（指货品）C.F. price 货价及运费价格chain stores 连锁商店chairman of board of directors 董事长chamber of commerce 商会charge for remittance 汇费charges paid 付讫费用charge (a sum) to one's account 记某人帐charter by time 论时收费charter by voyage 论航次收费chartered bank 指定银行cheap clearance sale 清仓贱卖cheap labor 便宜劳力check, cheque 支票，核对check mark 核对符号check payable to bearer 无记名支票check to bearer 不记名支票check to order 记名支票checking account 支票帐户chemical works 化学工厂CIF value 到岸价格chief executive 董事长circular letter 传单circular letter of credit 循环信用证civil commotion 内乱claim for damages 要求赔偿损失claim for proceeds 应得价款之要求claim letter 赔偿要求书classified advertisements 分类广告clean bill 光票，清洁汇票clean bill of lading 清洁提单clean draft 光票，普通汇票clean floating 清洁浮动clear a port 出港clear a ship 卸货clearing house 票据交换所clearance sale 清仓大贱卖clerical error 记录错误close an account 结帐close inspection 严格检查closing quotation 收盘，收市行情closing rate 收盘汇率closing time 下班时间C.O.D; Cash on delivery 交货收款code number 标号数码code telegram 密电collated telegram 校对电报collecting agent 代收人collecting bank 代收银行collecting bill 收款汇票collection charges 代收费collection expenses 收款费用collection fees 收款费collection letter 收帐费collection of bills 代收汇票combined offer 联合报价come into operation 开始运作come into the market 进入市场come into vogue 开始流行comfirming bank 确认银行commence business 开始营业commercial abbreviations 商业略字commercial agent 代理商commercial agreement 商业合约commercial attache 商务参事commercial bank 商业银行commercial center 商业中心commercial bill 商业票据commercial credit 商业信用，商业信用证commercial correspondance 商业通讯commercial documentary letter of credit 跟单信用证commercial letter of credit 商业信用证commercial paper 商业文件commercial profit 商业利润commercial relations 商业关系commission agent 代理商commission agency 代理贸易commission business 委托贸易commission broker 经纪人commission house 抽佣商行commission merchant 代理商commission sale 代售commodity price 商品价格common carrier 运输业者comparative advantage 比较利益competitive demands 竞争需求competitive market 竞争市场competitive price 公开招标价格compilation of statistics 编制统计complaints and claims 抗议并索赔consecutive numbers 连号condition sale 有条件销售conditional endorsement 有条件背书conditional acceptance 有条件认付conditional sales contract 有条件售货契约conference freight rate 协议运费coference tariff 公会议决运费表confirmed letter of credit 保兑信用证confirmation of order 订货承诺书confirmatory sample 确认样本confirming bank 确认银行considerable orders 大量订货consigned goods 寄售品consignment note 寄售通知书constructive total loss 推定全损consulate invoice 领事签证发票consular fee 领事签证费consular invoice 领事发票consumer demand 消费者要求，需求consumer goods 消费品consumer market 消费者市场container service 货柜运输contract for future delivery 订期货contract for purchase 承买contract goods 契约货品contract of sale 卖契control of foreign exchange 外汇管制conversion rate 折合率conversion table 换算表convertable currency 自由兑换货币Co-operative Bank of Taiwan 台湾合作金库copy of draft 汇票誊本corner the market 垄断市场correspondent bank 往来银行corrugated paper box 瓦楞纸盒cost and freight 货价加运费cost insurance and freight 货价，运费加保险cost, insurance,freight and commission cost 到岸价格加佣金（包括保险和运费）cost insurance,freight commission and interest 到岸价格加佣金和利息cost, insurance, freight and exchange 到岸价格加兑换费cost control 成本管制cost free 免费奉送cost of goods sold 销货成本cost of labor 劳工成本cost of living 生活费cost of living index 生活指数cost of material 原料成本cost of maintenance 维持费cost of manufacture 制造成本cost of marketing 销货成本cost of operation 作业成本cost of production 生产成本cost of reproduction 复制成本cost of sales 销售成本cost of transfer 转移费用cost of transportation 运费counterfeit note(bill) 伪钞counterfeit trade-marks 伪商标counter L/C 对开信用证country of origin 原产地cover note 担保书cover letter 附信craft, etc. clause 驳船等条款credit analysis 信用分析credit card 信用卡credit information 信用报告credit inquiry 信用调查credit note 付款票credit sale 赊卖credit side 贷方cross out (off) 注销，取消cross rate 套汇汇率，套价cubic foot 立方尺cubic inch 立方寸cubic meter 立方公尺cubic yard 立方码cubic measure 容积，体积currency areas 货币区域current information 现行消息current price 时价current price on market 行市，市场价current rate 现价，当日汇率current year 本年度custom made 定制customs barrier 关卡customs broker 报关行customs clearing charges 报关费customs duties 关税customs entry 海关手续customs invoice 海关发票customs warehouse 海关仓库customary discount 常例折扣customers' account 客户帐目cut down one's expenditures 节省开支cut down the price 减价daily expenses 每日费用daily interest 每日利息daily necessities 日用品daily pay 日给工资daily reports 日报damaged goods 毁坏物品dangerous goods 危险货物date due 到期日date of contract 签约日期date of delivery 发货日date of draft 发票日期day of maturity 到期日dead weight cargo 重量物品deadweight ton 重量吨deadweight tonnage 载重吨位deal on credit 赊帐买卖商人debit note 帐单debit side 借方debit and credit借贷decimal fraction 小数decimal point 小数点deck cargo 甲板货物deck rate 甲板运费率declare at the customs 报关declaration 申报declaration for exportation 出口报关单declaration for importation 进口报关单decreasing cost 递减成本deduct money 扣钱deferred payment 延期付款delay in payment 延期支付delay shipment 延期装船del credere 买主资力保证费del credere agents 保证买主资力的代理商decline an order 谢绝订货deliver the goods 交货，送货delivery order 提货单demand bill 即期汇票demand draft 即期汇票demand price 需求价格deposit account 存款帐户deposit at bank 银行存款deposit certificate 银行存款单depressed market 市面清淡deputy manager 副经理description of goods 货物摘要design of products 产品设计design paper 图案纸despatch money 快递费detained goods 扣留货物developed countries 发达国家development bank 开发银行development cost 开发成本development expenses 发展费用direct mail advertising 直接邮寄广告direct price 直接价格direct quotation 直接报价direct sales 直接出售direct trade 直接贸易director board 董事会directory of importers and exporters 贸易商名录dirty bill of lading 有债务提单discharging expenses 卸货费用discount a bill 扣减期票discount rate 贴现率dishonor check 不兑现支票dishonored bill 退票district bank 区域银行divisible L/C 可分割信用证division of labour 分工division of work 分工document against acceptance 承兑交单document against payment 付款交单document of shipping 装货单据documentary acceptance bill 承兑汇票documentary bill(draft) 押汇，跟单汇票documentary credit 押汇信用证dollar countries 美元国家dollar loan 美金借款dollar shortage 美金缺乏domestic bill 国内汇票domestic communication 国内交通domestic economy 国内经济domestic letter of credit 国内信用证domestic market 国内市场domestic products 国货domestic telegrams 国内电报do not drop 不可抛落do not turn over 不可倒置Dow Jones average 道琼指数down payment 分期付款之订金draft for remittance 汇票draft on demand 即期汇票draft or note payable to bearer 凭票即付draw a bill 出票draw up a contract 拟合同dual-use packaging 双重用途的包装due date 到期日dull market 市面冷淡dull sale 滞销duplicate 副本，复本duplicate copy 副本duplicate invoice 副联duplicate of draft 汇票复本duplicate sample 复样dutiable goods 应完税货品duty free 免税duty free goods 免税商品duty paid 关税已付duty paid terms 通过海关后交货条件duty unpaid 关税未付earning power 回收获利率economic growth 经济成长economic policy 经济政策economic take-off 经济起飞eight-hour system of labour 八小时工作制elastic demand 弹性需求electric appliances shop 电器行electric power cost 电力成本electronic computer 电脑，计算机electronic transfer 电汇embargo on the export of gold 禁止黄金出口empty forms 空白表endorsed in blank 空白背书endorsement in blank 无记名签批endorsement to order 指派式背书enter into an agreement 订约enter into(make) an entrance fee 会费，入场费equlibrium;balancing 平衡equilibrium price 平衡价格establish a business 创业estimated cost 预算费用estimated market value 估计市价estimated revenue 岁入预算estimated statement 估计表European Common Market 欧洲共同市场exact interest 抽息exact quantity 确数examine goods 验货ex bond 关仓交货价exchange bank 汇兑银行exchange clause 汇兑条款exchange control 汇兑管制exchange fluctuations 汇兑变动exchange fund 汇兑资金exchange of commodity 货品交易exchange rate 汇率ex dock 码头交货价execute an order 接受订货execute one's promises 履行契约exempt from taxation 免税ex factory 工厂交货价ex lighter 驳船交货ex mill 工厂交货价ex pier (wharf) 码头交货价expiration notice 到期通知书expiring date 到期日expiry date 有效期限ex plane （空运）飞机上交货价ex plantation 农场交货export agent 出口代理商export bill 出口汇票export for collection a/c 托收出口汇票科目export bill of lading 出口提货单export credit insurance 出口信用保险export declaration 出口申报书export duties 输出税，出口税export insurance 出口保险export licence 出口许可证export loan 输出贷款export merchant 出口商export order 出口订单export packing 出口包装export permit 出口许可export processing 加工出口export quotas 出口配额export sales 外销export trade 出口贸易express fee 快递费express mail 快递邮件ex rail 铁路边交货价ex ship 船上交货价ex store 仓库交货，店铺交货价ex store terms 店铺交货条件external trade 对外贸易extra charge 额外费用extra discount 额外折扣extra expense 额外费用extra work 加班extra premium 额外保险费extravagent price 过高的价格ex works 工厂交货价ex works terms 工厂交货条件ex warehouse 仓库交货价ex warehouse terms 仓库交货价条件ex wharf 码头交货价face value 面值，票面factory expenses 制造费用factory planning 工厂计划factory report 工厂报告factory supplies 工厂供应品facsimiles of authorized signatures 有权签字员样本failed bank 破产银行fair average quality 中等品质fair average sample 平均中等样品fair market value 公平市价fair price 平价fair trade 公平交易fall(or become) due 到期（支票），期满falling price 跌价family size 家庭用特大号farm produce 农产品favorable balance 有利差额favorable trade balance 出超field service 就地服务fill your order 供应订货firm offer 肯定报价financial analysis 财务分析financial ability 财力financial circle(world) 金融界，财经界financial condition 财务状况financial expense 财务费用financial investigation 财务调查financial position 财务状况financial report 财务报告financial statements 资产负债表fine gold 纯金finished goods 成品，制成品finished product 制成品firm offer 实盘firm order 定期订货firm price 固定价格fire risk 火险fire policy 火灾保险fiscal year 会计年度first quality 上等品质fixed cost 固定成本fixed prices 固定价格fixed rate 固定率floor price 底价，最低价flour mill 面粉厂fluctuation 物价波动，涨落fluctuating market 变动市场for account of 在某人帐上for sale 廉价出售foreign capital 外国资本foreign currency 外币foreign exchange 外汇foreign exchange control 外汇管制foreign exchange market 外汇市场foreign exchange foreign exchange reserve 外汇准备foreign mail 外国邮件foreign trade 对外贸易formal contract 正式合同formal notice 正式通知form of application 申请表forward agent 运送经纪人forward business 期货交易forward exchange 远期汇兑forward exchange transaction 远期外汇买卖forwarding agency 运输业forwarding agent 运输商forwarding business 运输业free alongside ship (FAS) 船边交货价free enterprise 自由企业free foreign exchange 自由外汇free goods 免税品free in 包括装船费在内的运费free in and out 包括装卸费在内的运费free of all average 全损赔偿free of capture & seizure clause 扣押免责条款free of charge 免费free of cost 免费赠送free of expense 免费freight paid to...terms 运费预付至...条件free of tax 免税free on board (F.O.B) 船上交货价free on board shipping point 起运点交货free on board destination 目的地交货free on rail 火车上交货价free on truck 卡车上交货价free overside 输入港船上交货价格freight broker 货运经纪人freight charges 运费freight forward 运费待收，运费有提货人支付freight paid 运费付讫freight payable on delivery 货到付运费freight prepaid 运费先付freight to be collected 运费待收freight to collect 运到收费freight ton 装载吨freight train 运货列车frozen foods 冷冻食品fulfil the terms 履行条款full service 完全服务full state trading 完全国营贸易functional expense 业务费用future market 未来市场gain profit 得利益，利润general affairs 总务general agents 总代理General Agreement on Trade and Tariffs 贸易及关税总协定general average 共同海损general cargo 普通货general cargo rate 一般货物运费率general letter of hypothecation 一般押汇质押书general offer 一般发价general terms and conditions 一般交易条件gift coupons 赠券gift shop 礼品店good merchantable quality 标准品，上等可销货物goods in bond 保税货物goods in process 在制品goods in stock 存货goods in transit 在运品goods on consignment 寄销商品grace period 宽限，优惠时间grand prize 特奖grand sale 大减价grand total 总计gross amount 概数gross average 平均毛额gross imports 进口总数gross proceeds 总货价收入gross sales 销货总额gross weight 总重量half finished goods 半成品half & half 对半half price 半价half price ticket 半价票handicraft 手工业，手工handicraft industry 手工业hands off 不准动手handle with care 小心轻放handle with great care 特别当心handling expenses 处理费用harbor burear 港务局harbor dues 港税hard goods 金属品head (main) office 总局，总部，总行health certificate 卫生证明书heavy weight goods 重量货物high class 高级high interest rate 高利贷high price 高价highest possible price 最高价holding company 控股公司home industry 国内工业home-made 自制的home market 国内市场home products 国产home trade 国内贸易illegal payment 非法付款illegal profit 非法利益immediate delivery 即刻交货immediate payment 即时付款immediate shipment 即刻装船imported goods 进口货import agent 进口代理商import bill 进口汇票import cargoes 进口货物import credit 进口信用证import commission house 进口代理商import declaration 进口声明书import duties 进口税import letter of credit 进口信用证import licensing system 进口许可证import merchant 进口商import permit 进口证import price 进口价格import quota 进口限额import tariff 进口税则import trade 进口贸易import without exchange settlement 不结汇进口imported goods 进口货incidental expenses 杂费，车马费incorporated company 有限责任公司increasing cost 递增成本increasing expense 递增费用incur losses 蒙受损失in demand 顾客需要indirect cost 间接成本indirect damage 间接损害indirect expenses 间接费用indirect labor 间接劳工indirect trade 间接贸易inflation 通货膨胀inflation policy 通货膨胀政策inflationist 通货膨胀论者in force 有效informal agreement 非正式契约inherent defect 固有缺陷inherent vice 固有缺陷（保险）inland bill of lading 内陆提单inland bill of lading clause 内陆提单条款inquiry agency 调查所，征信所inquiry sheet 询价单inspection and certificate fee 检验证明费用inspection report 检验报告书installment delivery 分期交货institute cargo clause 货物附带条款，协会装船货物条款in stock 有存货insurance amount 投保金额insurance broker 保险经纪人insurance business 保险事业insurance certificate 保险证明书insurance company 保险公司insurance expenses 保险费用insurance premium 保险费insured amount 保险金额interest per annum 年息interest rate 利率interested party 有意者interior transportation 国内运输international Chamber of Commerce 国际商会international market 国际市场international Monetary Fund 国际货币基金组织international parcel 国际包裹international relation 国际关系international Shipping international trade 国际贸易international trade in transit 业经装船introductory offer 宣传品，推荐品invisible exports 无形出口invisible trade 无形贸易invite to tender 招标invoice amount 发票额invoice for sales 销售发票invoice price 发票价目invoice weight 发票所开重量inward documentary bills 进口押汇票iron straps 铁皮条iron works 铁工厂irrevocable credit 不可撤消信用证irrevocable letter of credit 不可撤消信用证issuing bank (opening bank) 开证银行，发行银行issuing date 开证日期，发行日期items of business 经营项目joint account 共同结算，联合账户joint cost 联合成本joint enterprise 合办事业，共同事业keep cool 放置冷处，保持凉爽keep dry 保持干燥keep flat 平放keep out of the sun 避免阳光keep upright 竖放key currency 主要通货key industries 基本产业主頁> 詞彙> 英漢證券期貨及財務用語匯編英漢證券期貨及財務用語匯編第I 部- 證券、期貨及財務用語兩- 內地香港內- 內地港- 香港台- 台灣Ffabricate misleading information港－捏造誤導資料fabricate statements of accounts港－捏造帳戶結單face value兩－面值；面額；票面價值；票面值台－面值；票面價值facilitate dealing港－促成買賣；利便交易facilitating agency兩－交易中介機構facilitative regime港－有利業界的制度facilitator港－協調人；主持人facility兩－設備；設施港－利便措施；貸款；融資；資金融通；信用安排；功能台－信用額度；融通；機構；設施facility agent港－融通代理人facility letter內－貸款信；便函港－提供貸款通知書；貸款確認書；信貸安排函件facsimile numbers港－傳真號碼Fact Book/Fact Sheet港－《股市資料》factor兩－系數台－因子；因素；系數factoring兩－客帳代理；帳款保收；應收帳款讓售內－因數分類台－因數分析；應收帳款收買業務；帳務代理；代理融資；代理收帳factoring company內－貸款保收公司；應收帳款讓售公司港－代理融通公司；代理收帳公司台－客帳收買商；應收帳款收買商號；代理商fail float兩－未交割現金餘額failed broker港－未能完成交收的經紀；倒閉經紀行failed intermediary港－倒閉的中介機構failed transaction內－失效交易港－未能結算的交易；失敗的交易failover capability/fail-over arrangement港－後備支援系統failure to comply with港－不遵從；不合規；未有遵從failure to comply with financial resources rules 港－沒有遵守財政資源規則failure to report non-compliance港－沒有就不遵守有關規則而作出報告fair competition兩－公平競爭台－公平競爭fair credit reporting內－公正信用報告港－公正資信報告fair market price兩－合理市價台－合理市價；公平市場價格fair market value兩－公平市價；公平市值台－合理市值；公平市值fair presentationfair return兩－合理收益港－合理利潤；合理回報台－公平價格fair trade兩－公平交易fair value兩－公允價值內－理論價值港－公平價值fair value accounting港－公平價值會計方式；公允價值會計法fall due兩－到期fallacy of composition兩－組合謬誤港－資產組合失誤fall-back arrangement/ fallback arrangement 港－後備程序；應急安排fallen angel港－"下墜天使"；股價急跌的高價證券falling wedge港－下降楔形false accounting兩－造假帳；偽造帳目false allegation港－虛假指控false declaration港－虛假聲明false disclosurefalse entry兩－偽造紀錄港－虛假記項false information內－虛假信息港－失實資料；虛假資料false market兩－虛假市場內－造假市港－假市false or misleading appearance of active trading港－交投活躍的虛假或具誤導性的表象false or misleading public communications港－虛假或具誤導性的公開通訊false or misleading representations in applications to Commission 港－在向證監會提出的申請中作出虛假或具誤導性的陳述false reporting港－失實申報false representation兩－虛假申述港－虛假陳述false statement港－虛假陳述false trading港－虛假交易false trading in securities港－虛假證券交易falsification港－捏改falsification of books兩－做假帳；偽做帳目港－捏改簿冊falsification of records兩－竄改紀錄港－偽造紀錄falsify港－捏改falsify statements港－捏改結單family interests內－家族利益港－家屬權益台－家庭成員利益family of funds港－基金家族；一組由同一基金公司管理的基金family-controlled company港－由家族控制的公司family-owned company港－家族公司fan principle港－扇形線理論fancy paper兩－熱門股票內－熱門證券fancy price港－昂貴價格far month contract港－遠期月份合約far option港－到期期權farmed out orders港－委託同業執行買賣盤；“打倉盤”fast market兩－急劇波動的市場港－快巿；速動市場fast trading港－交投暢旺fault reporting centre港－故障報告中心fault reporting centre hotline港－故障報告電話熱線fault tolerance港－錯誤包容；故障包容favourable balance兩－順差台－有利差異；順差；出超favourable balance of trade兩－貿易順差台－貿易順差favourable difference兩－順差內－有利差異台－有利差異favourable mark兩－順差額favourable price movements兩－有利的價格波動favourable profit tax treatment兩－利得稅優惠favoured currency港－熱門貨幣favoured stock港－看漲股份；熱門股feasibility study兩－可行性研究台－可行性研究feathered asset港－虛假資產；滲水資產Fed Wire兩－聯邦儲備銀行之間的電子網絡；聯邦聯線系統Federal Deposit Insurance港－聯邦存款保險federal funds兩－聯邦基金federal funds rate兩－聯邦基金利率federal land bank system兩－聯邦土地銀行體制federal reserve agent兩－聯邦儲備代理人federal reserve credit兩－聯邦儲備信貸federal reserve currency兩－聯邦儲備貨幣federal reserve requirements兩－聯邦存款準備要求federal reserve system兩－聯邦儲備體制台－聯邦準備制度fee兩－費用fee levels兩－費用水平fee payable港－應繳費用fee payable on application for additional accreditation 港－申請額外的隸屬關係的費用fee payable on application for transfer of accreditation 港－申請轉移隸屬關係的費用fee structure港－收費制度feedback內－信息反饋港－回應；回饋台－回饋feedback effect港－反饋效應feedback mechanism港－回饋機制feeder fund港－聯接基金台－投資基金fees and charges港－費用；費用及收費fees and charges disclosure sheet港－費用及收費披露一覽表fees to be approved by Commission港－費用須經證監會批准fellow subsidiary兩－同系附屬公司；同集團附屬公司fest schuld兩－合併長期債務。
会计英语词汇汇
会计英语词汇汇资产负债表：balance sheet 银行对账单：bank statement 银行存款余额调节表：bank reconciliation期初余额：beginning balance/opening balance余额：balanceC注册会计师：certified practicing accountant成本会计：cost accounting 可比性原则：comparability principle一贯性原则：consistency princ iple收付实现制cash system （basis）of accounting资本性支出：capital expenditure谨慎性原则：conservatism（保守）principle现金流量表：cash flow statement/statement of cash flow合并财务报表：consolidated financial statement复合分录：compound journal entry不定期盘存：continuous physical inventory贷方：credit side贷方余额：credit balance现金日记账：cash journal多栏式日记账：columnar journal现金：cash库存现金：cash on hand银行存款：cash in bank或有资产：contingent assets或有负债：contingent liabilities短期投资：current investment 资本：capital 股本：capital sha re资本公积：capital surplusD德勤：Deloitte Touch e Tohmatsu披露：disclosure摘要：descriptions 复式记账：double entry 复式簿记：double-entry b ook-keeping借方：debit side借方余额：debit balance 折旧费用：depreciation expen se折旧率：depreciation rate折旧年限：depreciable life递延资产：deferred assets递延负债：deferred liabilities 直接材料：direct material直接人工：direct laborE安永国际：Ernst and young International借贷平衡：equity off debit and credits估计残值estimated scrap value应付福利费employee benefit payable汇总收益exchange gain汇总损失exchange lossF固定资产fixed assets流动负债floating liabilities制造费用factory overhead财务费用financial expense流动资产floating assets/current assets财务会计financial accounting会计年度fiscal year /accounting periods附注footnotesG总分类账：general ledge普通日记账：general journal持续经营：going-concern basis 商誉： goodwillH历史成本：historical cost 历史成本原则：historical cost principleI无形资产：intangible assets利润表损益表：income statement债务人：investor国际会计：international account ing所得税：income tax利息费用：interest chargeK毕马威国际：KPMG Internati onalL活页式账：loos-leaf ledger长期投资：long-term investm ent长期负债：long-term liabiliti es应付股利：liability dividend/ dividend payable负债：liabilitiesM管理费用：management expe nse管理会计：management accou nting配比原则：matching principle月报：monthly state ment重要性原则：materiality principle制造业企业：manufacturing e nterpriseN净资产：net assets 净收入：net proceeds净成本：net cost 净收益：net income 净利润：net profit 会计报表附注：notes of financial statement应收票据：notes receivable /receivables应付票据：notes payable利润分配：net income apportionment营业外收入：non-operating gain营业外支出：non-operating lossO营业费用：operating expense 营业收入：operating revenue 原始成本：original cost 所有者权益：owner’s equity客观性原则：objectivity （reliability）principle期初余额：opening balance债权人：obligee/creditor 债务人：obligorP预付账款：prepayments/payme nt in advance坏账准备：provision for bad debts/bad debts expense预提费用：provision for expenses生产成本：product cost /output cost现值：present value 订货单：purchase ord er记账凭证：posting document定期盘存：periodic inventory实地盘存制：physical inventory system实地盘点：physical inventory 永续盘存制：perpetual invent ory system购货：purchase购货退回与折让：purchase return and allowances产成品：product /finished goods动产：personal property利润：profit税前利润：profit before tax税后利润：profit after tax普华永道：Price Water House Coopers期间费用：period expenseQ季报：quarterly state mentR原材料：raw materials相关性原则：relevance princi ple收益性支出：revenue expendi ture收入：revenues不动产：real estate 残值价值residual （salvage）value]留存收益：retains earning]修理费：repair expenseoriginal重置成本：replacement costS盈余公积：surplus reserve销售收入：sales revenue 销售费用：selling expense 销售成本：selling cost 销货折让：sales allowances销货折扣：sales discount 销售退回：sales return 赊销：sales on account实质性原则：substance over legal form principle货币计量：stable-monetary concept现金流量表：statement of cash flow原始凭证：source document存根：stub利润分配表：statement of profit appropriation销货发票：sales invoice 补充信息：supplemental information汇总：summary简单分录：simple ournal entry短期损失：shrinkage losses明细账户：subsidiary accounts 明细分类账：subsidiary ledge特种日记账：special journal开办费：starting –load cost存货：stock on handT账户名称：title of accountT形账户：T-account有形资产：tangible assets交易：transaction转账、过户transfer试算平衡：trial balance谨慎性原则：the prudence （稳健）principle及时性原则：timeliness principle明晰性原则：the understandability principle应交税金：taxes payable差旅费：traveling expenseU..使用年限：useful life预收款项：unearned revenue营业外收益：unrelated business income未分配利润：undistributed profits/undivided profitsV增值税：value added tax付款凭证：voucherW在产品：work in process/goods in process应付工资：wages payable/salaries payable。
会计CIMA英文词汇总结
Chapter 1Asset 资产Liability 负债Capital/ owner’s equity 资本/权益资本Balance Sheet 资产负债表Debtor 债务人Creditor 债权人Accounting equation 会计恒等式Chapter 2Double entry system 复式记账系统Account 账户Debit 借方Credit 贷方Narrative 描述Chapter 3Returns inwards/ sales returns 销货退回Returns outwards/ purchases returns 购货退回Purchases 购货Sales 销货Chapter 4Revenues 收入Expenses 费用Supplies 办公用品Utilities 公用设施使用费Drawings 提款Profit 利润Loss 损失Chapter 5Balance account 账户结余Close off 结账Balance carried down 余额转下Balance brought down 余额承上Debit balance 借方余额Cerdit balance 贷方余额Running balance 逐笔结计余额Trial balance 余额试算平衡Normal balance 正常余额Chapter 6Gross profit 毛利润Net profit 净利润Trading account 商品交易账户Profit and loss account 损益账户Stocktaking 库存盘点Cost of goods sold 销货成本Chapter 7Fixed assets 固定资产Current assets 流动资产Descending order of permanence 存续时间降序排列Increasing order of liquidity 流动性增强顺序排列Long-term liabilities 长期负债Current liabilities 流动负债Net current asset 净流动资产Working capital 营运资本Chapter 8Final accounts/ fiancial statement 财务报表Turnover 营业额Carriage 运费Carriage inwards 购货运费Carriage outwardsa 销货运费Horizontal presentation 水平列示Vertical format 垂直列示格式Net current assets 净流动资产Working capital 营运资本Openting stock 期初库存Closing stock期末库存Chapter 9Ledger 账簿Sales/ debtors ledger 销售账簿/应收账簿Purchases/creditors ledger 购货账簿/应付账簿Cash book 现金账簿General/ normal ledger 总账Private ledger 私人分类账Book of original entry 原始账簿Source documents 原始凭证Sales day book / sales journal 销售日记账Purchases day book/ purchases journal 购货日记账Returns inwards day book 销货退回日记账Returns outwards day book 购货退回日记账General journal 日记账Posting 过账Real accounts 实物资产账户Personal accounts 个人往来账户Nominal accounts 名义账户Chapter 10Debit cards 借记卡Automic tellers machines 自动取款机Current account 活期账户Deposit account 定期存款账户Cheque 支票Paying-in slips 存款通知单进账单Counterfoil 存根Overdraft 透支Darwer 出票人Payer 付款人Payee 收款人Drawee 受票人Crossed cheque 划线支票Uncrossed cheque 不划线支票Credit transfer 贷方转入Standing order 定期定额支付命令Direct debit 直接付款Interest receivable 利息收入Interest payable 利息支出Bank charges 银行手续费Chapter 11Two-column cash book 两栏现金账Contra entry 对销分录Bank overdraft 银行透支Cash discount 现金折扣Discount allowed 销货折扣Discount received 购货折扣Three-column cash book 三栏现金账Chapter 12Unique 唯一的Invoice 发票Sales invoice 销售发票Purchases invoice 购货发票Trade discounts 销售折扣、商业折扣Chapter 13Credit note 贷记单Debit note 借记单Returns inwards day book/Sales returns day book 销售退回日记账Returns outwards day book/Purchases returns day book 购货退回日记账Chapter 14The Journal/ General Journal/ Journal proper 日记账Fraud 欺骗、作弊Write off 勾销、注销Bad debts 坏账Chapter 15Petty cash book 小额现金账簿The imprest system 定额备用金制度Float 周转零款Voucher 凭证Petty cash voucher 零用现金凭单Analytical petty cash book 分栏明细零用现金簿Chapter 16Extract 摘录、提取Accrual 应计Prepayment 预付Outstanding 未支付的Expense accrual/ accrued expense 应计费用Expense prepayment/ prepaid expense 预付费用Income accrual /accrual income应计收入Income prepaymen / prepayment income预付收入Tenant 承租人Chapter 17Depreciation 折旧Physical deterioration 物质磨损Straight-line method/ Fixed Instalment Method 直线折旧法Reducing balance method./ Diminishing Balance Method 余额递减法Disposal value 残值Net book value 净账面价值Provision for Depreciaton Account/ 累计折旧账户aggregate depreciation/ accumulated depreciation 累计折旧Chapter 18Bad debts 坏账Reinstated 恢复Bad Debts Recovered Accout 转回坏账Chapter 19Reconciliation 对账Bank Reconciliation Statement 银行对账单Timing differences 时间性差异Unpresented cheque 未兑现支票Late logement / bank logements not yet credited 未存入Update 更新Dishonoured cheques 拒付支票、退票Stale 失效Chapter 20Capital expenditure 资本性支出Renvenue expenditure 收益性支出Installation cost 安装成本Overstate 夸张、夸大Understate 低估、少计Chapter 21Errors of omission 遗漏错误Errors of Commision 指代对象错误Errors of Pinciple 准则性错误Errors of Entries 分录借贷方向计反Errors of Original Entry 数量错误Compensating Errors 抵消式错误Casting 合计Overcast 合计数大于实际数值Undercast 合计数小于实际数值Transposition Error 调换位置错误Chapter 22Control accounts 控制账户Tally with 与…一致Memorandum 备忘录Sales legder control account/ Debotors’ control Account债务人控制账户Purchases Ledger Control Account/ Creditors’ Control Account债权人控制账户Chapter 23Adjustment 调整Net realisable value 可变现净值Prudence 谨慎性原则。
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银行资产分类词汇
accrual basis 权责发生制
activity ratio 营运比率
adversely classified credits 不良贷款
asset diversification 资产多元化
asset portfolio 资产组合
at arms length 商业的/公平的
back-office support 后台支持
bad loans 呆帐
bank portfolio 银行资产
banking supervision 银行监管
Basle Core Principles 巴塞尔核心原则
be pledged as security 抵押
borrower 借款人
calendar-based system 期限为基础的(准备金制度)
CAMEL 骆驼评级法
carrying value 现存价值
cash 收付实现制
collection 催收
Consumer client 个人客户
contingent liabilities 或有债务
Corporate client 法人客户
credits that are being rolled over 展期贷款
current liability account 流动债务帐户
current ratio 流动比率
debt-for-equity swap 债权转股权
delinquent loan 过失贷款
directed credits 指定贷款
disintermediation 脱媒（体外循环）
distressed assets 有问题资产
doubtful asset 可疑资产
earning 收益
efficiency ratio 效率比率
financial leverage 财务杠杆；举债经营
financial soundness 财务稳健性
foreclosed assets 没收的抵押财产
gearing 财务杠杆；举债经营
general provison 普通准备金
general reserve 普通准备金
impaired assests 受损害资产
interest accrual 计息
interest coverage 利息偿付率
interest payments being capitalized 利息转本金
intra-account 内部帐户
lending officer 信贷人员
lending policy 贷款证策
licensing 申请许可证
licensing period 申请许可证过程
loan classification 贷款分类
loan documentation 贷款记录
loan grading 贷款分级
loan origination 贷款发放
loan restructuring 重组贷款
loan review 贷款检查
loan splitting 贷款分割
loss loan provisioning 呆帐准备金
non-accrual items 不计息项目
non-accruals 不计息的
non-classified 未分类的
obligator 债务人
off-balance sheet 表外
off-site supervision 非现场监测
on-site inspection 现场检查
on-site visit 现场访问
out-of-area loan 外地信贷
outstanding balance 未清偿余额
overdue 逾期
pass, overdue, idle & bad loans (POIB) 一逾两呆
past due loans 逾期贷款
pending factor 未决因素
poorly structured loan 结构不合理贷款
problem loans 有问题贷款
Profit and loss 损益（表）
provision 准备金
provisioning 准备金提取
quick ratio 速动比率
rehabilitation
repayment schedule 还款计划
restructured loans 重组贷款
risk-weighted asset 风险加权资产
ROCA 洛卡评级法
roll-overs 展期
security enforcement 行使抵押权
side agreement 附件
special mention asset 特别提及资产
special reserve 特殊准备金
specific reserve 专项准备金
substandard assets 次级资产
suspense account 挂帐
term loan 定期贷款
to credit 贷记
to debit 借记
trading on equity 财务杠杆；举债经营
troubled loan 有问题贷款
turnover ratio 周转比率
weak loan 低质量贷款
work out problem 核销有问题
write-off 冲销
write-up (贷款)批评报告