Thuật ngữ tiếng trung đối chiếu tiếng anh chuyên ngành kế toán

大家学习网 国际会计术语英汉对照 Account 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 bbs.topsage.com 大家学习网 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 会计账目用语 会计报表 statement of account 往来帐目 account current 现在往来帐||存款额 current accout 销货帐 account sales 共同计算帐项 joint account 未决帐项 outstanding account 贷方帐项 credit account||creditor account 借方帐项 debit account||debtor account 应付帐||应付未付帐 account payable 应收帐||应收未收帐 account receivable 新交易||新帐 bbs.topsage.com 大家学习网 new account 未决帐||老帐 old account 现金帐 cash account 流水帐 running account 暂记帐||未定帐 suspense account 过期帐||延滞帐 overdue account||pastdue account 杂项帐户 sundry account 详细帐单||明细表 detail account 呆帐 bad account 会计项目 title of account 会计薄||帐薄 account-book 营业报告书||损益计算表 account of budiness||business report 借贷细帐||交验帐 account rendered 明细帐 account stated 与 银行开立一户头 to open an account with 与 银行建立交易 to keep account with 继续记帐 to keep account 与 有交易 to have an account with 作成会计帐||有往来帐项 to make out an account with 清算||清理债务 to make up an account 清洁帐目||与 停止交易 to close one''s account with 结帐 to close an account 清理未付款 bbs.topsage.com 大家学习网 to ask an account||to demand an account 结清差额 to balance the account with 清算 to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目 to audit an account 检查帐目 to examine an account 转入 A 的帐户 to charge the amount to A''s account 以计帐方式付款 to pay on account 代理某人||为某人 on one''s account||on account of one 为自己计算||独立帐目 on one''s own account 由某人收益并负风险 on one''s account and risk||for one''s account and risk 由某人负担 for one''s account||for account of one 按某人指示||列入某人帐户 by order and for account of one 列入 月份帐目 for May account 编入某中帐项下 to pass to the account of||to place to the account of 寄出清算书 to send in an account||to send in render an account 常见金融词汇汇集 big macs,big/large-cap stock,mega-issue 大盘股 offering,list 上市 bourse 证交所 corporate champion 龙头企业 Shanghai Exchange 上海证交所 pension fund 养老基金 mutual fund 共同基金 hedge mutual fund 对冲式共同基金 share 股票 valuation 股价 underwriter 保险商 government bond 政府债券 saving account 储蓄帐户 bbs.topsage.com 大家学习网 equity market 股市 shareholder 股东 delist 摘牌 mongey-loser 亏损企业 inventory 存货 traded company,trading enterprise 上市公司 stakeholder 利益相关者 transparency 透明度 Msnbc:Microsoft national broadcast 微软全国广播公司 market fundamentalist 市场经济基本规则 damage-contral machinery 安全顾问 efficient market 有效市场 intellectual property 知识产权 opportunistic practice 投机行为 WorldCom 世通公司 bribery 行贿 entrepreneur 企业家 cook the book 做假帐 regulatory system 监管体系 audit 审计 accounting firm 会计事务所 Great Depression 大萧条 portfolio 投资组合 money-market 短期资本市场 capitual-market 长期资本市场 volatility 波动 diversification 多元化 commodity 期货 real estate 房地产 option 期权 call option 看涨期权 put option 看跌期权 merger 并购 arbitrage 套利 Securities&Exchange Commission 〈美〉证券交易委员会 dollar standard 美元本位制 flight 贬值 budget 预算 deficit 赤字 bad debt 坏帐 output 产值 macroeconomic 宏观经济 fiscal stimulus 财政刺激 a store of value 保值 bbs.topsage.com 大家学习网 transaction currency 结算货币 forward exchange 期货交易 intervention currency 干预货币 Treasury bond 财政部公债 currnt-account 经常项目 pickup in rice 物价上涨 Federal Reserve 美联储 inflation 通货膨胀 deflation 通货紧缩 tighter credit 紧缩信贷 monetary policy 货币政策 awash in excess capacity 生产力过剩 foreigh exchange 外汇 spot transaction 即期交易 forward transaction 远期交易 option forward transaction 择期交易 swap transaction 调期交易 quote 报价 settlment and delivery 交割 buying rate 买入价 selling rate 卖出价 spread 差幅 contract 合同 at par 平价 premium 升水 discount 贴水 direct quoation method 直接报价法 indirect quoation method 间接报价法 dividend 股息 domestic currency 本币 floating rate 浮动利率 parent company 母公司 credit swap 互惠贷款 venture capital 风险资本 virtual value 虚拟价值 physical good 物质产品 abstract good 抽象产品 Patent&Trademark Office 专利与商标局 book value 帐面价值 physical capital 实际资本 IPO:initial public offering 新股首发 job machine 就业市场 welfare capitalism 福利资本主义 collective market cap 市场资本总值 bbs.topsage.com 大家学习网 golbal corporation 跨国公司 transnational status 跨国优势 transfer price 转让价格 General Accounting Office 〈美〉会计总会 consolidation 兼并 leveraged 杠杆 常用金融词汇的翻译 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 bbs.topsage.com 大家学习网 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 经济金融术语汉英对照表 A-B A 安全网 safety net 按可比口径 on comparable basis 按轻重缓急 to prioritize 暗补 implicit subsidy 暗亏 hidden loss B 颁发营业执照 to license;to grant a licence to 办理存款业务 to take deposits 保护农民的生产积极性 to protect farmers''incentive to produce 备付金（超额准备金） excess reserves 本外币并账 consolidation of domestic and foreign currencyaccounts 本外币对冲操作 sterilization operation 本位利益 localized interest;departmentalism 奔小康 to strive to prosper;to strive to become well-to-do 避税（请见“逃税”） tax avoidance bbs.topsage.com 大家学习网 币种搭配不当 currency mismatch 币种构成 currency composition 变相社会集资 disguised irregular（or illegal） fund raising 表外科目（业务） off-balance-sheet items（operation） 薄弱环节 weaknesses;loopholes 不变成本 fixed cost 不变价 at constant price;in real terms 不动产 real estate 不良贷款（资产） problem loans；non-performing loans（assets） C 财务公司 finance companies 财政赤字 fiscal deficit 财政挤银行 fiscal pressure on the central bank（over monetary policy） 财政政策与货币政策的配合 coordination of fiscal and monetary policies 采取循序渐进的方法 in a phased and sequenced manner 操作弹性 operational flexibility 操纵汇率 to manipulate exchange rate 产品构成 product composition;product mix 产品积压 stock pile;excessive inventory 产销率 current period inventory;（即期库存，不含前期库存）sales/output ratio 产销衔接 marketability 产业政策 industrial policy 长期国债 treasury bonds 敞口头寸 open position 炒股 to speculate in the stock market 承购包销 underwrite（securities） 成套机电产品 complete sets of equipment;complete plant（s） 城市信用社 urban credit cooperatives（UCCs） 城市合作银行 urban cooperative banks;municipal united banks 城市商业银行 municipal commercial banks 城乡居民收入增长超过物价涨幅 real growth in household income 持续升温 persistent overheating 重复布点 duplicate projects 重置成本 replacement cost 重组计划 restructuring plan 筹资渠道 funding sources;financing channels 初见成效 initial success 出口统一管理、归口经营 canalization of exports 出口退税 export tax rebate 储蓄存款 household deposits（不完全等同于西方的 savingsdeposits，前者包括活期存 款，后者不包括。） 储蓄分流 diversion of household deposits bbs.topsage.com 大家学习网 储源萎缩 decline in the availability of household savings 传导机制 transmission mechanism 从价税 ad valorem tax 从紧控制 tight control 存贷款比例 loan/deposit ratio 存款保险体系 deposit insurance system 存款货币银行 deposit money banks 存款准备金 required reserves D 打白条 issue IOU 大额存单 certificate of deposit（CD） 大额提现 withdraw deposits in large amounts 大面积滑坡 wide-spread decline 大一统的银行体制 （all-in-one）mono-bank system 呆账（请见“坏账”） bad loans 呆账准备金 loan loss reserves（provisions） 呆滞贷款 idle loans 贷款沉淀 non-performing loans 贷款分类 loan classification 贷款限额管理 credit control;to impose credit ceiling 贷款约束机制 credit disciplinary（constraint）mechanism 代理国库 to act as fiscal agent 代理金融机构贷款 make loans on behalf of other institutions 戴帽贷款 ear-marked loans 倒逼机制 reversed transmission of the pressure for easing monetary condition 道德风险 moral hazard 地区差别 regional disparity 第一产业 the primary industry 第二产业 the secondary industry 第三产业 the service industry;the tertiary industry 递延资产 deferrable assets 订货不足 insufficient orders 定期存款 time deposits 定向募集 raising funds from targeted sources 东道国（请见“母国”） host country 独立核算 independent accounting 短期国债 treasury bills 对冲操作 sterilization operation;hedging 对非金融部门债权 claims on non-financial sector 多种所有制形式 diversified ownership bbs.topsage.com 大家学习网 惠请通知该支票的经过 advise fate 金额有错误 accounts differ 文字与数字所记载金额不同 words and figures differ 签名有误|印鉴不符 signatures differ 请明天再次提出为荷 present again tomorrow 保证付款 good for payment 请照会发票人 refer to drawee (R.D.) 无交易 no account 款额不足||存款不足 not sufficient (N.S.)||no sufficient funds (N.S.F.) 已无存款 no funds 如支票不获兑现时, 不必出具拒绝证书。 notto be protested in case of dishonour||p rotest waived||no protest 需要出具拒绝证书 to be protested 没有通知 no advice 未受指示 no orders 禁止转让||不可转让 non-transferable||not transferable 已付款 received payment||payment received 上开价金已收到 value received||for value received 上开价金系经核算 value in account 上开金额与发票相同 value as per invoice 上开金额与通知书相符 value as per advice 无追索权 without recourse 有追索权||偿还请求权 right of recourse 请求偿还清单||清偿帐户 recourse account 偿还准备金 recourse fund 拒绝偿还||拒绝追索 recourse repudiation 银行业务例文 定期存款的条件为年利 6%，存期 个月以上，只要金额 1,000 元，我们均乐意接受。 We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a 谨同函寄上新开定期存款第 500 号存折一份，面额 100,000 元，请查收为荷。该面额等于您 寄来换新的旧存折本金加上利息之和。 Enclosed please find a new deposit certificate No 500 for $100,000, which repr esents the principal and interest of the old certificate you sent us for renewa l 如存款为 100 元以上，我们将乐意接受。 We shall be glad to receive deposits of 100 yen and upward 结算 到目前为止，我公司应收帐尚有二万美元。兹奉上结算报告书一份，敬请查收为荷。 Enclosed we hand you a statement of account to date, showing a balance of $20,0 bbs.topsage.com 大家学习网 00 in our favour, which we trust will be found in order 上开帐目，现正核对, 如无错误，将遵照贵公司的指示，将转入新开的帐户内。 This account is under examination, and if found correct, it shall be carried to a new account, in conformity with your instructions 您昨日函敬悉。兹遵照贵方请求，同函附上结算报告书，敬请惠予查收为荷。 Your favour of yesterday was duly received, and we hand you herewith a statemen t of your account as requested, which we hope you will find correct 兹奉上棒铁总价为 512,000 元清单一份，恳请列入我公司贷方帐项为荷。 We hand you our account on the bar iron, amounting to $512,000, which kindly pa ss to our credit 请求付款 恳请速予汇款为荷。 an early remittance will be appreciated 迟付的 60 美元, 请速予寄下为荷。 Please let us have your check for the $60 now past overdue 有鉴于此，相信贵方将随复函寄来支票, 特此致谢。 With these facts before you, we feel sure that you will send us your check by r eturn mail Thank you 我们恳求，对此部分能速予结帐为荷。 We urge that you make this settlement without delay 何不立即对此案作一结算？请在今日将支票随函发出即可。 Why not settle this matter now? Just attach your check to this letter, and send it by today''s mail 催告付款 为加清本帐目，我方多次催促，但未有任何效果。所以为收回本帐款项，准备向法院起诉， 特此通知。 Having made repeated applications for apyment of this amount without avail, we now give you notice that we shall take out a summons for recovery of the same 下星期一以前未能清结本件款项，不得已，将委任我公司顾问律师处理。 We wish to state that if the account be not paid by Monday next, we shall be fo rced to place the matter in the hands o four solicitors 贵方虽多次答应付款结帐，但迄今尚未结清。如在本月底以前，尚未拔款结清，只好委托我 公司顾问律师处理。 In spite of your repeated promises to let us have a cheque, we are still withou t a settlement of your outstanding account, and therefore, unless same is settl ed by the end of this month, we shall be compelled to hand over the matter to o ur solicitor 对于此事，贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所，复函时请汇足够金 额，以结此帐，否则只好采取其它途径，特此函告。 As you seem to take advantage of you leniency in this matter, we now give you t bbs.topsage.com 大家学习网 he final notice that, unless we shall receive a substantial amount on account b y return of post, we shall adopt other measures for its recovery 会计与银行业务英语用语(3) 汇票汇款例文 兹同函奉上支票面额 50000 元，请记入近藤幸造先生的帐款内，同时请寄收据二份为荷。 Herewith we enclose a cheque, value $50,000, which please place to the credit o f Mr K.Kondo, and acknowledge receipt to us in duplicate 依照佐藤先生指示并受其委托，兹奉上即期汇票一纸面额 200000 元。请贷入该人的帐户为 荷。 By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please pass to the credit of his account 兹奉上面额 250000 元的支票一张，敬请交付收据为荷。 I send you herewith a cheque, value $250,000, receipt of which please acknowled ge 为结清 月 日贵方发票，我们奉上三尾银行汇票面额 125000 元，惠请记入本公司贷方帐 户，并惠请开出收据为荷。 In settlement of your invoice of 1st May, $125,000, we enclose a draft, on the Mitsuo Bank, for which amount please credit our account and acknowledge receipt 付款已收到 为结清委托销售，我们已收到面额 100000 元支票一张，现已转入贵贷方帐户，非常感谢。 We acknowledge receipt of your cheque, $100,000, in settlement of the charges o n the consignment, and pass this sum to your credit, with best thanks 我们于昨日收到贵函及面额 55000 元支票一张，谢谢。 We are in due receipt of your favour of yesterday, covering a cheque for $55,00 0, for which we thank you 我们已收到贵方 月 日函及同函附寄的面额 51250 元的汇票一张，用以结清贵方帐款。 We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account 为结清到 月 15 日为止的贵方帐款，贵方所寄面额 31250 元支票我们已经收到。 We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15th May 开立汇票 我们于本日向贵公司开出第 123 号面额 500000 元。汇票一张见票即付。 We have this day drawn the following bill of exchange on your esteemed firm- No 123, $500,000, payable at sight 遵照贵方指示，我们已于本日向田中公司开出见票后 60 日付款的面额 200000 元汇票一张， bbs.topsage.com 大家学习网 费用包括在内。 We have to acquaint you that, in accordance with your instructions, we have thi s day drawn upon Messrs, tanaka & Co., at 60d/s for $200,000, inclusive of char ges 我们已于本月开出由贵方所指定的人于三个月后付款的面额为 100000 元汇票一张，恳请惠 予承兑为荷，特此通知。 We advise you that we have drawn on you this day for $100,000, at 3m/d, to the order fo yourself, which we commend to your kind protection 我们于本月向贵方开出三个月后付款的面额为 500000 元的汇票一张。对此，我们依惯例， 记入贵贷方帐内，特此通知。 we have the pleasure to inform you that we have drawn this day on you for $500, 000, at 3m/s for which we have credited you as usual 请求开出汇票 因葡萄酒尚未售出，近期也难有攻观，我方目前不能遵照齐滕先生的指示将余额向贵方开出 汇票或汇给贵方。 As the wines are not yet disposed of, nor likely to be for some time, we cannot obey Mr Saito''s orders as to drawing on you or remitting you the balance at present 如有机会，请向本人开出煤炭价款加上保险费的汇票。对于这批出口货物，为弥补发生损害 的损失，请办理保险并在货值上再加保 5%金额 Should you have an opportunity, you may draw on me for the cost of coal, togeth er with that of insurance, which you will be so good as to effect on the outwar d cargo to its full value, with an addition of five per cent, to cover expenses in case of loss 为收回款项，请依照最有利的汇率，向我方开出见票后 60 日付款的汇票，并请同时提供发 票、提单及保险单为荷。 For your reimbursement, you will draw on me at sixty days'' sight, and at the m ost favourable exchange, furnishing me at the same time, with an invoice, bill of lading and insurance policy 对贵方的发票金额，请向汉堡 A 公司开出见票后三个月付款的汇票，附寄该公司提单一份， 并请该公司办理保险。 For the amount of your invoice, you will be so good as to draw on Messrs A & C o of Hamburg, at three months'' date, and forward them a bill of lading, reque sting them to effect insurance 请求承兑汇票 兹向贵公司开陈这批货见票后 60 日付款、面额 500,000 元汇票一张，请予承兑为荷。 We have taken the liberty of drawing on you today against this consignment for $500,000 at sixty days'' sight, which please protect on presentation 我同函寄上由 Axbridge 的布莱克先生付款、见票后 30 日付款的面额为 50 美元汇票一张， 请向付款人提出后请其承兑，并予保管，到期请将金额给我汇来。不胜感激。 bbs.topsage.com 大家学习网 I take liberty to trouble you with the enclosed draft for $50, at thirty days'' sight, on Mr Black of Axbridge, which I shall be obliged by your getting acce pted, and retaining in your possession until due, at which time you can remit m e the amount 我公司伦敦分公司开出面额 300,000 元的汇票一张，兹同函奉上，承兑后寄还为荷。 Encl osed we hand you a draft, $300,000, drawn on you by our London house Kindly ac cept same and return 同函奉上神户 Brown 兄弟公司向贵公司开出的汇票一张，恳请惠予承兑后并及时寄还为荷。 Herewith we hand you a draft from Messrs Brown & Bros., of Kobe, on your goods elves, which please accept and return to us in due course 寄汇票 同函奉上由贵城三木银行付款、面额为 500,000 元的即期汇票一张，收到后敬请告知为荷。 We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of y our city, receipt of which please acknewledge 兹同函奉上以 Robert 父子公司为付款人、面额 26.15 美元的即期汇票一张，用以清偿所欠 贵方债务。 Enclosed is a sight draft for $26.15 on Messrs Robert & Sons, which clears off our indebtedness to you 谨同函奉上以 George Bury 公司为付款人、面额 500 美元见票后 60 日付款的第一联汇票一 张，请办理手续取款后, 记我的贷方帐户为荷。 Enclosed you will receive first of exchange for $500 at sixty days'' sight, on George Bury &Co., with which you will please to the needful, and credit my a ccount accordingly 同函寄上五张汇票，金额总计为 5,620,000 元，详见注脚。 Enclosed please find five bills of exchange, as noted at foot, amounting to $5, 620,000 承兑汇票 贵方 月 日函及所附以 George Bury 公司为付款人、面额 500 美元见票后 60 日付款的汇 票一张均已收悉，现已获得及时承兑，到期后将记入贵方贷方帐户。 I am favoured with your esteemed letter of the first Sept., encloseing $500 in a bill at sixty days'' sight, on George Bury & Co., which, having been duly hon oured, will appear to your credit at maturity 你方由本人指定以 Martin 公司为付款人的三张汇票, 已由史密斯公司承兑。 Your three drafts on Martin & Co., to my order, have been accepted by Smith & C o 贵方 10 月 日开出的，票面日期 30 天后付款、由贵方指定付款人的汇票，将及时获得承兑。 Your draft under date of th 7th Oct., at 30 days'' date to your own order, will bbs.topsage.com 大家学习网 be duly honoured 无法承兑汇票 我们很遗憾地声明，以须藤先生为付款人的票面 560,000 美元的汇票已遭拒付，我们不得不 要求贵方汇寄 567,500 美元。包括由此而产生的费用在内。 We regret to state that the bill for $560,000 on Mr sutoh, hsa been dishonoure d by non-payment, and we shall be obliged by your remitting us $567,500, amount of same and charges incurred 由矢野先生承兑的贵方汇票第 2345 号、面额 2,500,000 美元，已遭拒付，特此声明。 We state that your draft, No 2345, for $2,500,000, duly accepted by Mr Yano, has been dishonoured by non-payment 月 日已通知贵方的未获承兑的汇票，金额 1,000,000 美元，虽已到期但未获清偿。我不 得不将该票寄还并附寄拒付证书一份以及我的佣金和费用的帐目一份。这笔金额共计 1,013, 500 美元，我已向贵方开出凭大木先生或指定付款人的即期汇票一张，请查收。 the draft for $1,000,000 which, as I advised you on the 1st March had not been accepted, having since become due and not being discharged, I have now to retur n it to you with a protest for non-payment, together with an account of my comm ission and charges, amounting to $1,013,500, for which I have drawn on you at s ight, to the order of Mr Ohki 请求延期付款 我公司小泽先生因急事出差大阪，5 月 日以前不能返回，故该件请宽延至 月 日，我们 将于 月 日汇款。 Our Mr Osawa is away in Osaka on an urgent business, and will not return until the 1st May, and so if you will kindly let the matter stand over till then, we will send you a cheque by the first post on the 2nd of the same month 数日之内我们将有三笔大额近款，所以我们最迟于下星期一以前定给贵方汇款。 As we expect to receive three large sums within the next few days, days, we wil l send you some money by Monday at the latest 对 月 日应付款项，如果能延些时间，我将非常感谢。 I shall be very much obliged if you will give me a little more time to settle y our account due 1st June 无力付款 非常遗憾，本公司目前实在无力结清该帐。 We tegret that we are not able at the moment to make you a settlement 贵公司要求该帐在 月 16 日以前结清, 但我公司恐怕无能为力，我们将乐意接受贵方二个 月期的汇票以结清这笔款项。 We are afraid it will be impossible for us to settle your account by the 16th J uly next the date you mention but we shall be willing to accept a bill for th e settlement at m/date bbs.topsage.com 大家学习网 由于目前生意普遍地不景气，由我公司承兑、10 月 18 日到期、面额 1,500 美元的汇票将无 法兑现。 Owing to the serious depression of trade now prevailing, we shall be unable to meet our acceptance for $1,500, which matures for payment on the 18th Oct 往来账目 兹同函奉上贵方的往来帐，余额为 15.7 美元，于本日列入新帐借方内，敬请核查见复为荷。 Enclosed I wait on you with your account current, balance carried to your debit this day in a new account, $15.7, which Itrust you find correct 谨同函奉上贵方的往来帐，我方顺差 500 美元，如核查无误，请列入新帐为荷。 Enclosed I now wait on you with your account current, leaving a balance of $500 in my favour, which if found correct, you will be so good as to pass to a new account 兹同函寄上贵方的往来帐，其上显示我方顺差 500 美元。 I hand you, enclosed, your account current, showing a balance in my fivour of $ 500 分期付款 我们送货后，顾客直接向我们办分期付款。我们收款时，要将收据交付顾客。 The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipts 您租用我公司的缝纫机一台，同时送上一张契约书，记明您应为此每月付款 15 美元。 You have on hire from us a sewing machine, for which we hold your written agree ment to make regular payments at the rate o f$15 per month 我们约定分期付款而将该机械组给贵公司使用。我们希望贵公司对此协议能严格履行。 As the machine was hired to you on the understanding that regular payments woul d be made, we must ask that in future the terms of the afreement should be stri ctly adhered to 付款日通知 敬请留意，我公司对市区的付款日，订于每周星期三上午 11 时起至下午 时。但是，我们 希望各位债权人至少提前三天派代表与我行接洽清偿金额。 Please note that our pay day for Town Accounts is Wednesday of any Week, betwee n the hours of 11 a.m and p.m., but we expect creditors to send representati ves to agree to amounts for settlement at least three days prior to calling for their cheques 提交清算书后 15 日内付款可打 10%的折扣，超过 15 日，依全额付清。 The account is subject to 10% discount if settled within fifteen days of render ing, after which it is strictly net bbs.topsage.com 大家学习网 财会名词汉英对照表 （1）会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Fin ancial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accoun ting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析 Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure (Reporting) principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle 稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning bbs.topsage.com 大家学习网 （2）会计循环 会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Workshee t 调整分录 Adjusting entries 结帐 Closing entries （3）现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣 Trade discount 现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense 备抵 法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note 不带息票据 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 note 贴现 Discount bbs.topsage.com 大家学习网 背书 Endorse 拒付费 Protest fee （4）存货 存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格 F.O.B shipping point 目的地抵岸价格 F.O.B destination 寄销 Consignment 寄销人 Consignor 承销人 Consignee 定期盘存 Periodic inventory 永续盘存 Perpetual inventory 购货 Purchase 购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification 加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO 后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average 成本或市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现净值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio （5）长期投资 长期投资 Long-term investment 长期股票投资 Investment on stocks 长期债券投资 Investment on bonds 成本法 Cost method 权益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股权登记日 Date of record 除息日 Ex-dividend date 付息日 Payment date 债券面值 Face value, Par valu e 债券折价 Discount on bonds 债券溢价 Premium on bonds 票面利率 Contract interest rate, stated rate bbs.topsage.com 大家学习网 市场利率 Market interest ratio, Effective rate 普通股 Common Stock 优先股 Preferred Stock 现金股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-interest method of amortization （6）固定资产 固定资产 Plant assets or Fixed assets 原值 Original value 预计使用年限 Expected useful life 预计残值 Estimated residual value 折旧费用 Depreciation expense 累计折旧 Accumulated depreciation 帐面价值 Carrying value 应提折旧成本 Depreciation cost 净值 Net value 在建工程 Construction-in-process 磨损 Wear and tear 过时 Obsolescence 直线法 Straight-line method (S L) 工作量法 Units-of-production method (UOP) 加速折旧法 Accelerated depreciation method 双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD) 以旧换新 Trade in 经营租赁 Operating lease 融资租赁 Capital lease 廉价购买权 Bargain purchase optio n (BPO) 资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lease payments （7）无形资产 无形资产 Intangible assets 专利权 Patents 商标权 Trademarks, Trade names 著作权 Copyrights 特许权 或专营权 Franchises 商誉 Goodwill 开办费 Organization cost 租赁权 Leasehold 摊销 Amortization bbs.topsage.com 大家学习网 （8）流动负债 负债 Liability 流动负债 Current liability 应付帐款 Account payable 应付票据 Notes payable 贴现票据 Discount notes 长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable 预收收益 Prepayments by customers 存入保证金 Refundable deposits 应付费用 Accrual expense 增值税 Value added tax 营业税 Business tax 应付所得税 Income tax payable 应付奖金 Bonuses payable 产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps 或有事项 Contingency 或有负债 Contingent 或有损失 Loss contingencies 或有利得 Gain contingencies 永久性差异 Permanent difference 时间性差异 Timing difference 应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method 递延所得税负债法 Deferred income tax liability method （9）长期负债 长期负债 Long-term Liabilities 应付公司债券 Bonds payable 有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds 分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率，票面利率 Nominal rate 实际利率 Actual rate 有效利率 Effective rate 溢价 Premium 折价 Discount 面值 Par value 直线法 Straight-line method 实际利率法 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance bbs.topsage.com 大家学习网 偿债基金 Sinking fund 长期应付票据 Long-term notes payable 抵押借款 Mortgage loan （10）业主权益 权益 Equity 业主权益 Owner's equity 股东权益 Stockholder's equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本 Capital stock 资本公积 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本 Outstanding capital stoc k 库藏股 Treasury stock 普通股 Common stock 优先股 Preferred stock 累积优先股 Cumulative preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐赠资本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy 宣布日 Date of declaration 股权登记日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 现金股利 Cash dividend 股票股利 Stock dividend 拨款 appropriation （11）财务报表 财务报表 Financial Statement 资产负债表 Balance Sheet 收益表 Income Statement 帐户式 Account Form 报告式 Report Form 编制（报表） Prepare 工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step （12）财务状况变动表 bbs.topsage.com 大家学习网 财务状况变动表中的现金基础 SCFP.Cash Basis （现金流量表） 财务状况变动表中的营运资金基础 SCFP.Working Capital Basis （资金来源与运用表） 营运资金 Working Capital 全部资源概念 All-resources concept 直接交换业务 Direct exchanges 正常营业活动 Normal operating activities 财务活动 Financing activities 投资活动 Investing activities （13）财务报表分析 财务报表分析 Analysis of financial statements 比较财务报表 Comparative financial statements 趋势百分比 Trend percentage 比率 Ratios 普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 价益比 Price-earnings ratio 普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment 总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds 已获利息倍数 Number of times interest earned 债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock 营运资本 Working Capital 周转 Turnover 存货周转率 Inventory turnover 应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio 速动比率 Quick ratio 酸性试验比率 Acid test ratio （14）合并财务报表 合并财务报表 Consolidated financial statements 吸收合并 Merger 创立合并 Consolidation 控股公司 Pare nt company 附属公司 Subsidiary company 少数股权 Minority interest 权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equity method 成本法 Cost method （15）物价变动中的会计计量 bbs.topsage.com 大家学习网 物价变动之会计 Price-level changes accounting 一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 统一币值会计 Constant dollar accounting 历史成本 Historical cost 现行价值会计 Current value accounting 现行成本 Current cost 重置成本 Replacement cost 物价指数 Price-level index 国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 消费物价指数 Consumer price index (or CPI) 批发物价指数 Wholesale price index 货币性资产 Monetary assets 货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or losses 资产持有损益 Holding gains or losses 未实现的资产持有损益 Unrealized holding gains or losses 现行价值与统一币值会计 Constant dollar and current cost accounting bbs.topsage.com