日語專業(yè)詞匯-財務(wù)用語

1、普通貯金活期存款deposit定期貯金2吉定期存款fixeddeposit預(yù)金通帳応人存折 depositbook自動継続自動轉(zhuǎn)期貯金証書存單口座乙刁蘭' 戶頭account預(yù)金者吉人哲 存戶depositor預(yù)療入料存入引出。吉疋歹提款殘高蘭人疋力、余額balanee満期日 哇人吉到期日mature date暗証番號笳巧密碼口座開設(shè)乙蘭、力2、乜。開戸open account取引銀行七。吉 老人乙開戸銀行外貨貯金通帳 力"、力、外幣存款存折 deposit book in foreig ncurre ncy口座番號乙刁蘭'巧帳號accountNo.利息乞丨 利息in

2、terest預(yù)金利息預(yù)金 乞丨 存息creditinterest借入利息力、九噸乞丨 欠息debitinterest公定歩合乙刁m、懇笳、官定利率年利相S年息in terestrateperannual月利巾刀月息in terestratepermon th日利日息in terestrateperday金利引下廳' 逹S沁*降息預(yù)入U期間笳吉力、人存期deposit period元金七利息哲七吉人 七 乞力吉人七乞丨 本息principal and interest郵便爲(wèi)替力比乜信匯Mail transfer電信爲(wèi)替力、初乜電匯Telegraphic transferTime Draf

3、t期間付吉手形吉力、d郵便為替力、初乜郵政匯票Postalmoney order郵便送金乞刁吉d郵政匯款Postalremitta nee取立手形疋力.尢託収匯票Bill forCollection<2oT 旅行支票 TravelersCheek送金乞刁吉d 匯款手形振出疋力代出票 draw手形振出人疋力.尢疋LQZ出票人drawer手形振出日疋力.尢疋L出票日手形送金疋力代乞Tld票匯draft支払X拒否OS拒付:契約療、壬通匯合同，代理協(xié)定 eorrespondentarrangement主要往來銀行小切手帳乙老二疋支票本cheek book小切手持參人乙老H疋CdQ 持票人chee

4、k holder持參人払、小切手ddQ七 5乙老H疋來人支票bearer eheek無記名 小切手HX乙老m空白支票無記名裏書HX 注化空白背書記名裏書lX 刁5力吉記名背書夕U聲少卜力一信用卡 eredit 'krediteard貸越力、。乙透支卜力一借記卡 debit'debit eard'彳X力卜 U卜 貼現(xiàn)利率 diseount'diskauntrate引受手數(shù)料Q吉齊扌承兌手続費aeeeptaneeeommission取手數(shù)料 七尢疋託収手続費eolleetion eommission一覧払X手形 X5d5X疋力尢即期匯票at sight draft銀

5、行発行小切手 老d乙刁乙老、二疋本票手形交換所疋力尢 乙刁力、d票據(jù)交換所非居住者勘定力、dCT境外帳戸商業(yè)信用狀信用証letter of Credit開設(shè)申請力申請開立信用証 Applicationfor issuingL/C L/C遠期信用証 usanee L/CL/C修改信用証 amendmentL/C L/C TVE譲渡可能信用狀可転譲信用証transferable letter of credit確認信用狀保兌信用証con firmed letter of credit無確認信用狀不保兌信用証uncon firmedletter of credit開設(shè)銀行力老人乙開証行Issuing

6、(opening bank L/C通知銀行通知行 advisi ngbank L/C取消不能信用狀不可撤消信用証irrevocable letter of creditUXb付吉信用狀限制議付信用証restricted letter of credit相互同時開設(shè)信用狀対開信用証保証狀保函 Letter of Guarantee'彳X夕"(不一致不相符 discrepancy木口'議付 negotiation木'保函議付 negotiation under letter of credit L/G期限切料過期overdue支払、渡L付款后交単docume nt

7、.n bspaga instpayme nt弓丨吉*5療渡L承兌交単docume nt.n bspaga instaccepta nee取立疋託収 collectionbill for collection代金取立疋手形託収匯票爲(wèi)替手形匯票 bill of exchange,draft収支一覧表對帳單statement of account財務(wù)諸表財務(wù)報表Fi nan cialStateme nt貸借対照表資產(chǎn)負債表Bala nee Sheet損益計算書盈虧計算書損益計算書Profit and LossStateme nt簿記簿記 Bookkeep ing財務(wù)會計財務(wù)會計finan ciala

8、cco unting管理會計管理會計Mana g ementaccounting月次報告月報mon thlyreport流動資産流動資產(chǎn)current assets現(xiàn)金現(xiàn)金Cash銀行預(yù)金銀行存款cashin bank受取手形領(lǐng)收票據(jù)，收據(jù)notes receivable売掛金賒銷款，賒欠款 Accou nt receivable 棚卸資産財產(chǎn)目錄，盤存 inven tory assets 前払金預(yù)付款 advancesto suppliers貸付金貸款 loa n receivable流動負債流動負債 curre ntliabilities支払手形付款票據(jù)Notes payable買掛金賒購款 Accounts p a y able借入金借款loa n未収金未收帳款A(yù)ccou nt receivable前受金預(yù)收貨款A(yù)dva nee s received貸倒引當(dāng)金壞帳準備金allowaneefor bad debts貸方貸記credit 借方借記debit未払費用預(yù)提費用，未付費用accruedexpe nses未払賃金未付工資accrued payroll未払配當(dāng)金未付股利Divide ndspayable監(jiān)査審計 audit総勘定元帳總帳 gen eral ledger減価償卻費折舊費depreciati onexpense