常用專(zhuān)業(yè)金融英語(yǔ)

1、常用專(zhuān)業(yè)金融英語(yǔ)（打一遍都?xì)埩?，真的要我背嗎？?來(lái)源： 張瑞的日志  這難道真的是我的選擇嗎？我真的要選擇它嗎？inflation 通貨膨脹deflation 通貨緊縮tighter credit 緊縮信貸monetary policy 貨幣政策foreign exchange 外匯spot transaction 即期交易forward transaction 遠(yuǎn)期交易o(hù)ption forward transaction 擇期交易swap transaction 調(diào)期交易quote 報(bào)價(jià)settlment and delivery 交割Treasury bond 財(cái)政部公債cur

2、rent-account 經(jīng)常項(xiàng)目pickup in rice 物價(jià)上漲Federal Reserve 美聯(lián)儲(chǔ)buying rate 買(mǎi)入價(jià)selling rate 賣(mài)出價(jià)spread 差幅contract 合同at par 平價(jià)premium 升水discount 貼水direct quoation method 直接報(bào)價(jià)法indirect quoation method 間接報(bào)價(jià)法dividend 股息domestic currency 本幣floating rate 浮動(dòng)利率parent company 母公司credit swap 互惠貸款venture capital 風(fēng)險(xiǎn)資本boo

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

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

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

6、0;division of labor 勞動(dòng)分工commodity money 商品貨幣legal tender 法定貨幣fiat money 法定通貨a medium of exchange交換媒介legal sanction法律制裁face value面值liquid assets流動(dòng)資產(chǎn)illiquidl assets非流動(dòng)資產(chǎn)the liquidity scale 流動(dòng)性指標(biāo)real estate 不動(dòng)產(chǎn)checking accounts,demand deposit,checkable deposit 活期存款time deposit 定期存款negotiable order of

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

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

9、據(jù)banker's acceptance銀行承兌匯票Fed fund 聯(lián)邦基金eurodollar歐洲美元treasury bills 國(guó)庫(kù)券floating-rate 浮動(dòng)比率fixed-rate 固定比率default risk 拖欠風(fēng)險(xiǎn)credit rating信譽(yù)級(jí)別tax collection稅收money market貨幣市場(chǎng)capital market資本市場(chǎng)original maturity 原始到期期限surplus funds過(guò)?；餾yndication辛迪加underwrite包銷(xiāo)，認(rèn)購(gòu)hedge對(duì)沖買(mǎi)賣(mài)、套期保值innovation到期交易spread利差pr

10、incipal本金swap掉期交易eurobond market 歐洲債券市場(chǎng)euronote歐洲票據(jù)Federal Reserve Bank (FRB)聯(lián)邦儲(chǔ)備銀行unsecured credit無(wú)擔(dān)保貸款fixed term time deposit定期支付存款lead bank牽頭銀行neogotiable time  deposit議付定期存款inter-bank money market銀行同業(yè)貨幣市場(chǎng)medium term loan 中期貸款syndicated credit銀團(tuán)貸款merchant bank商業(yè)銀行portfolio management 有價(jià)

11、債券管理lease financing租賃融資note issurance facility票據(jù)發(fā)行安排bearer note不記名票價(jià)underwriting facility包銷(xiāo)安排floating-rate note 浮動(dòng)利率票據(jù)bond holder債券持持有者London Interbank Offered Rate(LIBOR)倫敦同業(yè)優(yōu)惠利率back-up credit line備用信貸額promissory note(P.N.p/n)本票revolving cerdit 循環(huán)信用證，即revolving letter of creditnon interest-bearing

12、reserves無(wú)息儲(chǔ)備金interest rate controls 利率管制interest rate ceiling 利率上限interest rate floor 利率下限破產(chǎn) insolvency有償還債務(wù)能力的 solvent合同 contract匯率 exchange rate私營(yíng)部門(mén) private sector財(cái)政管理機(jī)構(gòu) fiscal authorities寬松的財(cái)政政策 slack fiscal policy稅法 tax bill財(cái)政 public finance財(cái)政部 the Ministry of Finance平衡預(yù)算 balanced budget繼承稅 inhe

13、ritance tax貨幣主義者 monetariest增值稅 VAT (value added tax)收入 revenue總需求 aggregate demand貨幣化 monetization赤字 deficit經(jīng)濟(jì)不景氣 recessiona period when the economy of a country is notsuccessful, business conditions are bad, industrialproduction and trade are at a low level and thereis a lot of unemployment經(jīng)濟(jì)好轉(zhuǎn) tu

14、rnabout復(fù)蘇 recovery成本推進(jìn)型 cost push貨幣供應(yīng) money supply生產(chǎn)率 productivity勞動(dòng)力 labor force實(shí)際工資 real wages成本推進(jìn)式通貨膨脹 cost-push inflation需求拉動(dòng)式通貨膨脹 demand-pull inflation雙位數(shù)通貨膨脹 double- digit inflation極度通貨膨脹 hyperinflation長(zhǎng)期通貨膨脹 chronic inflation治理通貨膨脹 to fight inflation最終目標(biāo) ultimate goal壞的影響 adverse effect擔(dān)保 ens

15、ure貼現(xiàn) discount蕭條的 sluggish認(rèn)購(gòu) subscribe to支票帳戶 checking account貨幣控制工具 instruments of monetry control借據(jù) IOUs(I owe you)本票 promissory notes貨幣總監(jiān) controller of the currency拖收系統(tǒng) collection system支票清算或結(jié)算 check clearing資金劃撥 transfer of funds可以相信的證明 credentials改革 fashion被纏住 entangled貨幣聯(lián)盟 Monetary Union再購(gòu)協(xié)議 r

16、epo精明的討價(jià)還價(jià)交易 horse-trading歐元 euro公共債務(wù) membership criteria匯率機(jī)制 REM儲(chǔ)備貨幣 reserve currency勞動(dòng)密集型 labor-intensive股票交易所 bourse競(jìng)爭(zhēng)領(lǐng)先 frontrun牛市 bull market非凡的牛市 a raging bull規(guī)模經(jīng)濟(jì) scale economcies買(mǎi)方出價(jià)與賣(mài)方要價(jià)之間的差價(jià) bid-ask spreads期貨（股票） futures經(jīng)濟(jì)商行 brokerage firm回報(bào)率 rate of return股票 equities違約 default現(xiàn)金外流 cash dr

17、ains經(jīng)濟(jì)人傭金 brokerage fee存款單 CD(certificate of deposit)營(yíng)業(yè)額 turnover資本市場(chǎng) capital market布雷頓森林體系 The Bretton Woods System經(jīng)常帳戶 current account套利者 arbitrager遠(yuǎn)期匯率 forward exchange rate即期匯率 spot rate實(shí)際利率 real interest rates貨幣政策工具 tools of monetary policy銀行倒閉 bank failures跨國(guó)公司 MNC ( Multi-National Corporation

18、)商業(yè)銀行 commercial bank商業(yè)票據(jù) comercial paper利潤(rùn) profit本票，期票 promissory notes監(jiān)督 to monitor傭金（經(jīng)濟(jì)人） commission brokers套期保值 hedge有價(jià)證券平衡理論 portfolio balance theory外匯儲(chǔ)備 foreign exchange reserves固定匯率 fixed exchange rate浮動(dòng)匯率 floating/flexible exchange rate貨幣選擇權(quán)（期貨） currency option套利 arbitrage合約價(jià) exercise price遠(yuǎn)

19、期升水 forward premium多頭買(mǎi)升 buying long空頭賣(mài)跌 selling short按市價(jià)訂購(gòu)股票 market order股票經(jīng)紀(jì)人 stockbroker國(guó)際貨幣基金 the IMF七國(guó)集團(tuán) the G-7監(jiān)督 surveillance同業(yè)拆借市場(chǎng) interbank market可兌換性 convertibility軟通貨 soft currency限制 restriction交易 transaction充分需求 adequate demand短期外債 short term external debt匯率機(jī)制 exchange rate regime直接標(biāo)價(jià) dir

20、ect quotes資本流動(dòng)性 mobility of capital赤字 deficit本國(guó)貨幣 domestic currency外匯交易市場(chǎng) foreign exchange market國(guó)際儲(chǔ)備 international reserve利率 interest rate資產(chǎn) assets國(guó)際收支 balance of payments貿(mào)易差額 balance of trade繁榮 boom債券 bond資本 captial資本支出 captial expenditures商品 commodities商品交易所 commodity exchange期貨合同 commodity futur

21、es contract普通股票 common stock聯(lián)合大企業(yè) conglomerate貨幣貶值 currency devaluation通貨緊縮 deflation折舊 depreciation貼現(xiàn)率 discount rate歸個(gè)人支配的收入 disposable personal income從業(yè)人員 employed person匯率 exchange rate財(cái)政年度f(wàn)iscal year自由企業(yè) free enterprise國(guó)民生產(chǎn)總值 gross antional product庫(kù)存 inventory勞動(dòng)力人數(shù) labor force債務(wù) liabilities市場(chǎng)經(jīng)濟(jì)

22、market economy合并 merger貨幣收入 money income跨國(guó)公司 Multinational Corproation個(gè)人收入 personal income優(yōu)先股票 preferred stock價(jià)格收益比率 price-earning ratio優(yōu)惠貸款利率 prime rate利潤(rùn) profit回報(bào) return on investment使貨幣升值 revaluation薪水 salary季節(jié)性調(diào)整 seasonal adjustment關(guān)稅 tariff失業(yè)人員 unemployed person效用 utility價(jià)值 value工資 wages工資價(jià)格螺旋上

23、升 wage-price spiral收益 yield補(bǔ)償貿(mào)易 compensatory trade, compensated deal儲(chǔ)蓄銀行 saving banks歐洲聯(lián)盟 the European Union單一的實(shí)體 a single entity抵押貸款 mortgage lending業(yè)主產(chǎn)權(quán) owner's equity普通股 common stock無(wú)形資產(chǎn) intangible assets收益表 income statement營(yíng)業(yè)開(kāi)支 operating expenses行政開(kāi)支 administrative expenses現(xiàn)金收支一覽表 statement

24、of cash flow貿(mào)易中的存貨 inventory收益 proceeds投資銀行 investment bank機(jī)構(gòu)投資者 institutional investor壟斷兼并委員會(huì) MMC招標(biāo)發(fā)行 issue by tender定向發(fā)行 introduction代銷(xiāo) offer for sale直銷(xiāo) placing公開(kāi)發(fā)行 public issue信貸額度 credit line國(guó)際債券 international bonds歐洲貨幣Eurocurrency利差 interest margin以所借的錢(qián)作抵押所獲之貸款 leveraged loan權(quán)利股發(fā)行 rights issues

25、凈收入比例結(jié)合 net income gearing證券行業(yè)詞匯share, equity, stock股票、股權(quán);bond, debenture, debts債券;negotiable share可流通股份;convertible bond可轉(zhuǎn)換債券;treasury/government bond國(guó)庫(kù)券/政府債券;corporate bond企業(yè)債券;closed-end securities investment fund 封閉式證券投資基金;open-end securities investment fund 開(kāi)放式證券投資基金;fund manager基金經(jīng)理/管理公司;fund

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

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

28、 and acquisition收購(gòu)兼并。  會(huì)計(jì)與銀行業(yè)務(wù)用語(yǔ) (匯總) 匯款用語(yǔ)匯款|寄錢(qián) to remit|to send money寄票供取款|支票支付 to send a cheque for payment寄款人 a remitter收款人 a remittee匯票匯單用語(yǔ)國(guó)外匯票 foreign Bill國(guó)內(nèi)匯票 inland Bill跟單匯票 documentary bill空頭匯票 accommodation bill原始匯票 original bill改寫(xiě)|換新票據(jù) renewed bill即期匯票 sight bill|bill o

29、n demand. days after date|. days' after date . 日后付款. months after date|. months' after date . 月后付款見(jiàn)票后. 日付款. days' after sight|. days' sight見(jiàn)票后. 月付款. months' after sight|. months' sight同組票據(jù) set of bills單張匯票 sola of exchange|sole of exchange遠(yuǎn)期匯票 usance bill|bill at usance長(zhǎng)期匯票 l

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

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

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

33、table匯價(jià)|兌換率 exchange rate|rate of exchange官方匯率 official rate掛牌匯率|名義匯率 nominal rate現(xiàn)匯匯率 spot rate電匯匯率|電匯率| T.T. rate|telegraphic transfer rate兌現(xiàn)率|兌現(xiàn)匯率 demand rate長(zhǎng)期匯率 long rate私人匯票折扣率 rate on a private bill遠(yuǎn)期匯票兌換率 forward rate套價(jià)|套匯匯率|裁定外匯行情 cross rate付款匯率 pence rate當(dāng)日匯率|成交價(jià) currency rate套匯|套價(jià)|公斷交易率 a

34、rbitrage匯票交割|匯票議付 negotiation of draft交易人|議付人 negotiator票據(jù)交割|讓與支票票據(jù)議付 to negotiatie a bill折扣交割|票據(jù)折扣 to discount a bill票據(jù)背書(shū) to endorse a bill應(yīng)付我差額51,000美元 a balance due to us of $51,000|a balance in our favour of $ 51,000收到匯款 to receive remittance填寫(xiě)收據(jù) to make out a receipt付款用語(yǔ)付款方法 mode of payment現(xiàn)金付款

35、 payment by cash|cash payment|payment by ready cash以支票支付 payment by cheque以匯票支付 payment by bill以物品支付 payment in kind付清|支付全部貨款 payment in full|full payment支付部分貨款|分批付款 payment in part|part payment|partial payment記帳付款|會(huì)計(jì)帳目?jī)?nèi)付款 payment on account定期付款 payment on term年分期付款 annual payment月分期付款 monthly payme

36、nt|monthly instalment延滯付款 payment in arrear預(yù)付貨|先付 payment in advance|prepayment延付貨款 deferred payment立即付款 prompt payment|immediate payment暫付款 suspense payment延期付款 delay in payment|extension of payment支付票據(jù) payment bill名譽(yù)支付|干與付款 payment for honour|payment by intervention結(jié)帳|清算|支付 settlement分期付款 instalme

37、nt滯付|拖欠|尾數(shù)款未付 arrears特許拖延付款日 days of grace保證付款 del credere付款 to pay|to make payment|to make effect payment結(jié)帳 to settle|to make settlement|to make effect settlement|to square|to balance支出|付款 to defray|to disburse結(jié)清 to clear off|to pya off請(qǐng)求付款 to ask for payment|to request payment懇求付帳 to solicit payme

38、nt拖延付款 to defer payment|to delay payment付款被拖延 to be in arrears with payment還債 to discharge迅速付款 to pay promptly付款相當(dāng)迅速 to pay moderately well|to pay fairly well|to keep the engagements regularly付款相當(dāng)慢 to pay slowly|to take extended credit付款不好 to pay badly|to be generally in arrear with payments付款頗為惡劣 t

39、o pay very badly|to never pay unless forced拒絕付款 to refuse payment|to refuse to pay|to dishonour a bill相信能收到款項(xiàng) We shall look to you for the payment|We shall depend upon you for thepayment |We expect payment from you惠請(qǐng)付款 kindly pay the amount|please forward payment|please forward a cheque.我將不得不采取必要步驟運(yùn)

40、用法律手段收回該項(xiàng)貨款 I shall be obliged to take thenecessary steps to legally recover the amount. |I shall be compelled to take steps to enforcepayment.惠請(qǐng)寬限 let the matter stand over till then.|allow me a short extension of time. |Kindlypostpone the time for payment a little longer.索取利息 to charge interest附上利

41、息 to draw interest|to bear interest|to allow interest生息 to yield interest生息3% to yield 3%存款 to deposit in a bank|to put in a bank|to place on deposit|to make deposit在銀行存款 to have money in a bank|to have a bank account|to have money on deposit向銀行提款 to withdraw one's deposit from a bank換取現(xiàn)金 to con

42、vert into money|to turn into cash|to realize折扣用語(yǔ)  從價(jià)格打10%的折扣 to make a discount of 10% off the price|to make 10%discount off the price打折扣購(gòu)買(mǎi) to buy at a discount打折扣出售 to sell at a discount打折扣-讓價(jià) to reduce|to make a reduction減價(jià) to deduct|to make a deduction回扣 to rebate現(xiàn)金折扣 cash discount貨到付款|

43、現(xiàn)金提貨 cash on deliver (C.O.D.)貨到付現(xiàn)款 cash on arrival即時(shí)付款 prompt cash凈價(jià)|最低價(jià)格付現(xiàn) net cash現(xiàn)金付款 ready cash即期付款 spot cash|cash down|cash on the nail憑單據(jù)付現(xiàn)款 cash against documents憑提單付現(xiàn)款 cash against bills of lading承兌交單 documents against acceptance (D/A)付款交單 documents against payment (D/P)折扣例文除非另有說(shuō)明, 30日后全額付現(xiàn),

44、 如有錯(cuò)誤, 請(qǐng)立即通知。Net cash 30 days unless specified otherwise. Advise promptly if incorrect.付款條件: 30日后全額付現(xiàn), 10日后付現(xiàn)打2%折扣, 過(guò)期后付款時(shí), 加上利率為6%的利息。Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.付款條件: 月底后10日后付現(xiàn)2%折扣, 現(xiàn)在付現(xiàn)3%折扣, 否則, 全額付現(xiàn)。  Terms: 2%, 10 day

45、s E.O.M., or 3% cash, otherwise strictly net. 財(cái)會(huì)名詞（1）會(huì)計(jì)與會(huì)計(jì)理論會(huì) 計(jì) accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財(cái)務(wù)會(huì)計(jì) Financial Accounting 管理會(huì)計(jì) Management Accounting 成本會(huì)計(jì) Cost Accounting 私業(yè)會(huì)計(jì) Private Accounting 公眾會(huì)計(jì) Public Accounting注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant國(guó)際會(huì)

46、計(jì)準(zhǔn)則委員會(huì) IASC 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB 管理會(huì)計(jì)協(xié)會(huì) IMA美國(guó)會(huì)計(jì)學(xué)會(huì) AAA 稅務(wù)稽核署 IRS 獨(dú)資企業(yè) Proprietorship合伙人企業(yè) Partnership 公司 Corporation會(huì)計(jì)目標(biāo) Accounting Objectives 會(huì)計(jì)假設(shè) Accounting Assumptions會(huì)計(jì)要素 Accounting Elements 會(huì)計(jì)原則 Accounting Principles會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures 財(cái)務(wù)報(bào)表 Financial Statements財(cái)務(wù)分析 Financial A

47、nalysis會(huì)計(jì)主體假設(shè) Separate-entity Assumption貨幣計(jì)量假設(shè) Unit-of-measure Assumption持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern) Assumption會(huì)計(jì)分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費(fèi)用 Expense 收益 Income 虧損 Loss歷史成本原則 Cost Principle收入實(shí)現(xiàn)原則 Revenue Principle配比原則 Matching Principle全面

48、披露原則 Full-disclosure (Reporting) principle客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis財(cái)務(wù)報(bào)告 Financial Report 流動(dòng)資產(chǎn) Current assets流動(dòng)負(fù)債 Current Liabilities 長(zhǎng)期負(fù)債 Long-term Liab

49、ilities投入資本 Contributed Capital留存收益 Retained Earning（2）會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán) Accounting Procedure/Cycle會(huì)計(jì)信息系統(tǒng) Accounting information System帳戶 Ledger 會(huì)計(jì)科目 Account 會(huì)計(jì)分錄 Journal entry原始憑證 Source Document 日記帳 Journal總分類(lèi)帳 General Ledger 明細(xì)分類(lèi)帳 Subsidiary Ledger試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal現(xiàn)金付款日記帳 Cas

50、h disbursements journal銷(xiāo)售日記帳 Sales Journal 購(gòu)貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries（3）現(xiàn)金與應(yīng)收帳款現(xiàn)金 Cash 銀行存款 Cash in bank 庫(kù)存現(xiàn)金 Cash in hand流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund定額備用金 Imprest petty cash 支票 Check(cheque)銀行對(duì)帳單 Bank statement銀行存款調(diào)節(jié)

51、表 Bank reconciliation statement在途存款 Outstanding deposit 在途支票 Outstanding check應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point目的地交貨價(jià) F.O.B destination point 商業(yè)折扣 Trade discount現(xiàn)金折扣 Cash discount 銷(xiāo)售退回及折讓 Sales return and allowance 壞帳費(fèi)用 Bad debt expense 備抵法

52、 Allowance method 備抵壞帳 Bad debt allowance損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach帳齡分析法 Aging analysis method 直接沖銷(xiāo)法 Direct write-off method帶息票據(jù) Interest bearing note 不帶息票據(jù) Non-interest bearing note出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate到期日 Maturity date 本票 Promissory no

53、te 貼現(xiàn) Discount背書(shū) Endorse 拒付費(fèi) Protest fee（4）存貨存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory在產(chǎn)品存貨 Work in process inventory原材料存貨 Raw materials inventory起運(yùn)地離岸價(jià)格 F.O.B shipping point目的地抵岸價(jià)格 F.O.B destination寄銷(xiāo) Consignment 寄銷(xiāo)人 Consignor 承銷(xiāo)人 Consignee定期盤(pán)存 Periodic inventory 永續(xù)盤(pán)存 P

54、erpetual inventory購(gòu)貨 Purchase 購(gòu)貨折讓和折扣 Purchase allowance and discounts存貨盈余或短缺 Inventory overages and shortages分批認(rèn)定法 Specific identification 加權(quán)平均法 Weighted average先進(jìn)先出法 First-in, first-out or FIFO后進(jìn)先出法 Lost-in, first-out or LIFO 移動(dòng)平均法 Moving average成本或市價(jià)孰低法 Lower of cost or market or LCM市價(jià) Market val

55、ue 重置成本 Replacement cost可變現(xiàn)凈值 Net realizable value上限 Upper limit 下限 Lower limit 毛利法 Gross margin method零售價(jià)格法 Retail method 成本率 Cost ratio（5）長(zhǎng)期投資長(zhǎng)期投資 Long-term investment 長(zhǎng)期股票投資 Investment on stocks長(zhǎng)期債券投資 Investment on bonds 成本法 Cost method權(quán)益法 Equity method合并法 Consolidation method 股利宣布日 Declaration date股權(quán)登記日 Date of record 除息日 Ex-dividend date 付息日 Payment date 債券面值 Face value, Par value債券折價(jià) Discount on bonds 債券溢價(jià) Premium on bonds票面利