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1、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 option 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 current-account經(jīng)常項(xiàng)目 pickup in rice物價(jià)上漲 Federal Rese

2、rve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 book value帳面價(jià)值 physical capital實(shí)際資

3、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救助 take over收購(gòu) buy

4、 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) cre

5、dit 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

6、準(zhǔn)備金比率 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 depo

7、sit定期存款 negotiable order of 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 agreemen

8、ts銀行隔夜回購(gòu)協(xié)議 bank long-term repurchase agreements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

9、 broker經(jīng)紀(jì)人 pension funds養(yǎng)老基金 face amount面值 commerical paper商業(yè)票據(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 su

10、rplus funds過(guò)剩基金 syndication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 principal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-ban

11、k 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)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

12、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 credit non interest-bearing 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

13、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 inheritance 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 rece

14、ssion a period when the economy of a country is not successful, business conditions are bad, industrial production and trade are at a low level and there is a lot of unemployment 經(jīng)濟(jì)好轉(zhuǎn) turnabout 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

15、 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 ensure 貼現(xiàn) discount 蕭條的 sluggish 認(rèn)購(gòu) subscribe to 支票帳戶(hù) checking account 貨幣控制工具

16、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 repo 精明的討價(jià)還價(jià)交易 horse-trading 歐元 euro 公共債務(wù) mem

17、bership 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 drains 經(jīng)濟(jì)人傭金

18、 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(hù) 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-Natio

19、nal Corporation) 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） currenc

20、y option 套利 arbitrage 合約價(jià) exercise price 遠(yuǎn)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 adequa

21、te demand 短期外債 short term external debt 匯率機(jī)制 exchange rate regime 直接標(biāo)價(jià) direct 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

22、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 futures 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

23、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) 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 pr

24、ime 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

25、 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 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

26、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 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);

27、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 custodian bank　　

28、　 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　　

29、配股; bonus share　　　　　　　 紅股; dividend　　　　　　　　　紅利/股息; 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(hù); 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; m

30、arket 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 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

31、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 on 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..

32、. 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 long 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|

33、|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 general 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

34、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 endorsement 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 rec

35、ourse 期滿(mǎn)||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 table 匯價(jià)||兌換率 exchange rate||rate of exchange 官方匯率 official rate 掛牌

36、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 arbitrage 匯票交割||匯票議付 negotiation

37、 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 pa

38、yment 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 payme

39、nt 月分期付款 monthly payment||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 b

40、y intervention 結(jié)帳||清算||支付 settlement 分期付款 instalment 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 o

41、ff||to pya off 請(qǐng)求付款 to ask for payment||to request payment 懇求付帳 to solicit payment 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 pa

42、y 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 to 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 the paymen

43、t ||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)用法律手段收回該項(xiàng)貨款 I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment. 惠請(qǐng)寬限 let the matter stan

44、d over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer. 索取利息 to charge interest 附上利息 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 depos

45、it||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 convert 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 pric

46、e 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||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||

47、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), 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

48、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 days 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

49、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)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) Propriet

50、orship 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 Analysis 會(huì)計(jì)主體假設(shè) Separate-entity Assumption 貨幣計(jì)量假設(shè) Unit-of-measure Assumption

51、 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 全面披露原則 Full-disclosure (Reporting) principle 客觀性原則 Objective Pri

52、nciple 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 Liabilities 投入資本 Contributed Capital 留存收益 Retained Ea

53、rning （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(hù) 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 Cash disbursements journal 銷(xiāo)售日記

54、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)表 Bank reco

55、nciliation 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

56、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 Prom

57、issory note 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

58、期盤(pán)存 Periodic inventory 永續(xù)盤(pán)存 Perpetual 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 Lo

59、wer of cost or market or LCM 市價(jià) Market value 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

60、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 票面利率 Contract interest rate, stated rate 市場(chǎng)利率 Market interest ratio, Effective rate 普通股 Common Stoc

61、k 優(yōu)先股 Preferred Stock 現(xiàn)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 直線攤銷(xiāo)法 Straight-Line method of amortization 實(shí)際利息攤銷(xiāo)法 Effective-interest method of amortization （6）固定資產(chǎn) 固定資產(chǎn) Plant assets or Fixed assets 原值 Original value 預(yù)計(jì)使用年限 Ex

62、pected useful life 預(yù)計(jì)殘值 Estimated residual value 折舊費(fèi)用 Depreciation expense 累計(jì)折舊 Accumulated depreciation 帳面價(jià)值 Carrying value 應(yīng)提折舊成本 Depreciation cost 凈值 Net value 在建工程 Construction-in-process 磨損 Wear and tear 過(guò)時(shí) Obsolescence 直線法 Straight-line method (SL) 工作量法 Units-of-production method (UOP) 加

63、速折舊法 Accelerated depreciation method 雙倍余額遞減法 Double-declining balance method (DDB) 年數(shù)總和法 Sum-of-the-years-digits method (SYD) 以舊換新 Trade in 經(jīng)營(yíng)租賃 Operating lease 融資租賃 Capital lease 廉價(jià)購(gòu)買(mǎi)權(quán) Bargain purchase option (BPO) 資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing 最低租賃付款額 Minimum lease payments （7）無(wú)形資產(chǎn)

64、無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權(quán) Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 特許權(quán)或?qū)I(yíng)權(quán) Franchises 商譽(yù) Goodwill 開(kāi)辦費(fèi) Organization cost 租賃權(quán) Leasehold 攤銷(xiāo) Amortization （8）流動(dòng)負(fù)債 負(fù)債 Liability 流動(dòng)負(fù)債 Current liability 應(yīng)付帳款 Account payable 應(yīng)付票據(jù) Notes payable 貼現(xiàn)票據(jù) Discount notes 長(zhǎng)期負(fù)債一年內(nèi)到期部分 Current maturiti

65、es of long-term liabilities 應(yīng)付股利 Dividends payable 預(yù)收收益 Prepayments by customers 存入保證金 Refundable deposits 應(yīng)付費(fèi)用 Accrual expense 增值稅 Value added tax 營(yíng)業(yè)稅 Business tax 應(yīng)付所得稅 Income tax payable 應(yīng)付獎(jiǎng)金 Bonuses payable 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈(zèng)品和兌換券 Premiums, coupons an

66、d trading stamps 或有事項(xiàng) Contingency 或有負(fù)債 Contingent 或有損失 Loss contingencies 或有利得 Gain contingencies 永久性差異 Permanent difference 時(shí)間性差異 Timing difference 應(yīng)付稅款法 Taxes payable method 納稅影響會(huì)計(jì)法 Tax effect accounting method 遞延所得稅負(fù)債法 Deferred income tax liability method （9）長(zhǎng)期負(fù)債 長(zhǎng)期負(fù)債 Long-term Liabilities 應(yīng)付公司債券 Bonds payable 有擔(dān)保品的公司債券 Secured Bonds 抵押公司債券 Mortgage Bonds 保證公司債券 Guaranteed Bonds 信用公司債券 Debenture Bonds 一次還本公司債券 Term Bonds 分期還本公司債券 Serial Bonds 可轉(zhuǎn)換公司債券 Convertible Bonds 可贖回公司債券 Ca