涉外会计常用英汉词汇
出处：按学科分类—经济 企业管理出版社《涉外会计实用手册》第1636页（55877字）
A
abandoned assets 弃置资产
abatement of tax 减税
abnormal depreciation 特别折旧
aboriginal cost 原始成本
absorption account 补助帐
accelerated depreciation 加速折旧
acceleration clause 提前偿付条款
acceptance 票据或汇票
acceptance bank(house) 承兑银行
acceptance check 验收
acceptance contract 承兑合同
acceptance credit 承兑信贷
acceptance ietter of credit 承兑信用证
accepted bill，accepted draft 承兑汇票
accepting bank 承兑银行
accident losses 意外损失
accommodation 通融、调济
accommodation bill note 通融票据
account 帐户、科目、帐簿
account balance 帐户余额
account bill 帐单
account classification 会计科目分类
account code 会计科目编号
account current 往来帐户
account form 帐户格式
account number 帐户编号
account rendered 报帐、结欠帐单
accountability 会计责任、责任
accounting and management of material 材料核算和管理
accounting basis 会计基础
accounting control 会计控制、会计监督
accounting convention 会计惯例
accounting document 会计凭证
accounting entity 会计单位
accounting error 会计错误
accounting event 会计业务
accounting information system 会计信息系统
accounting manual 会计手册
accounting methods 会计方法
accounting objective 会计目标
accounting on the accrnal basis 权责发生制
accounting period or fiscal period 会计期间
accounting policies 会计政策
accounging practice 会计实务、会计业务
accounting principles 会计原则
accounting procedures 会计程序
accounting records 会计记录
accounting report 会计报告(表)
accounting standards 会计标准
accounting system 会计制度
accounting theory 会计理论
accounting transaction 会计分录、会计处理
accounting title 帐户名称，会计科目
accounting unit 会计单位
accounting vonchers 会计凭证
accounts payable 应付帐款
accounts payable ledger 应付帐款明细分类帐
accounts receivable 应收帐款
accounts receivable factoring 应收帐款让售
accounts receivable ledger 应收帐款明细分类帐
accedited buyer 开证申请人
accual basis of accounting 会计权责发生制
accomulated amortization 累计摊销
accumulated deficit(losses) 累计亏损
accumulated depraciation 累计折旧
accumulated surplus(profit) 累积盈余
acquisition 采购、买进
acquisition price 购置价格
acquittal (债务的)清偿
acqusition cost 取得成本
action projects 行动计划
active trade balace 贸易顺差
activity accounting 业务会计
actual tare 实际包皮重量
addition insurance 加保
addition to tax 附加税
additional charges(surcharget) 附加费用
addjust 调整、理算
adjust accounts 调整帐户科目
adjusted trial balance 调整后试算表
adjusting entry 调整分录
adjustment of exchange rate 调整汇率
adjustment process 调整步骤
administrative accounting 管理会计
administrative and selling expenses 管理及推销费用
administrative budget 行政预算，管理预算
admissible assets 课税资产
advance 预支、预付款、垫款
advance from others 预收款项
advace in cash 垫款、预付现金
advance in price 涨价
advance money on contract 预付定金
advance money on security 预付保证金
advance payment 预付款
advances on engineering projects 预付工程款
advances to suppliers(renders) 预付货款、预付定金
adverstising expense 广告费
advice note 通知单
advice of drawing 提款通知书
affiliate 关联公司、分支机构、附属公司、联号
afioat 在途
African Development Bank 非洲开发银行
African Finance Community 非洲金融共同体
after-closing trial balance 结帐后试算表
after date 出票后
after sight 见票后
against the next payment of tax 抵作下期税款
agency 代理机构
agency contract 代理合同
agency fund 代管基金
agency receipts 代收款项、收据
agent 代理人
agent service 代理业务
aggregate amount 总金额
aggregate balance sheet 合并资产负债表
aging accounts 帐龄
agio 差价、贴水、扣头、折扣
agreed insured value 约定保险价值
agreed price 议定价格
AIA AICPA(American Institute of Certifled Public Accountants) 美国会计师公会
allowable expenses 可列支的费用
allowance 减免、折扣、折让、津贴、补助费、备抵准备
allowance for bad debts 备抵坏帐
allowance for depreciation 折旧准备
allowance for uncollectibles(allowance for bad debts) 备抵坏帐、坏帐准备
alteration 改建、更新改造
amalgamation 合并
amortization 摊销
amortiztion amount 摊提额
amount in figures 小写金额
amount in words 大写金额
annexed schedules 附表
annual balance sheet 年度决算表
annual budget 年度预算
annual bulletin 年度公报
annual growth rate 年增长率
annual rate 年率
annual rate of increase 年增长率
annuty 年金、养老金
anticipated proit 预计利益
antidnmping duty 反倾销税
application for letter of credit 开发信用证申请书
application for retiring bill 赎票申请书
application for shares 认股书
apply for registration expense 申请登记费
apply for remittance 托汇
appointed bank 指定银行
apportioned amount 分摊额
apportioned charge 分摊费用
apportuned cost 分摊成本
appraisal 估价
appreciation 增值、涨价
appreciation of a currency 货币价值
appropriation 核定经费
appropriation account 经费帐
appropriation budget 经费预算、支出预算
apl oval 批准、核准
approval budget 核定预算、法定预算
approval documents 批准文件
approval sales 试销
arbitrage 套汇
arbitrage rate 套汇率
arrival draft 到期汇率
Asia-Dollar 亚洲美元
Asian Development Bank 亚洲开发银行
Asian Reserve Bank 亚洲储备银行
assessed tax 征税、核税
asset 资产
asset depreciation range 资产折旧期限
asset turnover 资产周转率
assignee 受让人
assignment 转让
at a preminm 溢价
attachment 查封财产
audit 查帐、审计
audit opinion 审核意见
audited vouchers 审查凭单
authorized capital 核定资本、额定资本、法定资本
authorized limits 核定限额
authorized stock 法定股本
auxieiary accounts 补助帐
average cost method 平均成本法
B
back order 延期交货
back tax 退税
bad account 呆帐
bad checks 空头支票
bad debt 呆帐、坏帐
bad debts reserve 坏帐准备
bade debt recovery 坏帐回收
balance 平衡、余额
balance account 结算帐户
balance carried 结转余额
balance down 结存余额
balance due 不足额、结欠
balance of current account 往来帐户差异
balance of payments position 国际收支状况
balance of trade(merchandise balance) 贸易差额(商品差额)
balance sheet 资产负债表
balance sheet date 结帐日
bank acceptance 银行承兑(汇票)
bank account(s) 银行帐户
bank bill(draft) 银行票据
bank balance 银行存款余额
bank book 银行存折
bank charge 银行手续费
bank check 银行支票
bank clearing 银行票据交换
bank commission 银行手续费
bank credit 银行信贷
bank credit card 银行信用卡
bank deposit 银行存款
bank deposit certificate 银行存款凭证
bank discount 银行贴现
bank dratf 银行汇票
Bank For International Settlements 国际清算银行
bank loan 银行贷款
bank money order 银行汇款单
bank note 银行票据
Bank of Communications 交通银行
bank overdraft 银行透支
bank pass book 银行存折
bank prime rate 银行贴现利率
bank rate 银行贴现率、银行利率(日息)
bank settlement procedures are used 采用银行结算方式
banker’s clearing house 票据交易所
bank statement 银行对帐单
banking system 银行系统
bankrupt 破产
bargain money 定金
barter trade(transaction) 易货交易
base price 基价
basic credit line 贷款限额
basket purchase 整套购买、总购
bear 空头
bearer bond 无记名债券
bearer check 不记名支票、持票人支票
bearer draft 来人会票、不记名汇票
beginning inventery 期初存货
behind in one’s payment 逾期付款
belated payment 滞纳金
bilateral clearing 双边清算
bilateral payment 双边支付
bilateral trade 双边贸易
bill 票据，帐单
bill broker 证券经纪人、票据经纪人
bill discounted 票据贴现
bill for a term 兑换期票
bill for collection 托收票据
bil l of dishonour 拒付票据
bill of exchange 汇票
bill payable 应付票据
bill payable at long sight 远期票据
bill payable on demand 来取即付的票据
bill purchased 出口押汇
bill receivable 应收票据
bill rediscount 票据再贴现
blank bill 空白票据
blank cheque 空白支票
blank endorsement 空白背书
blocked account 冻结帐户
blotter 原始帐(即日记帐)
bond 债券
bond interest 债券利息
bouns 奖金、红利
bouns share 红股
book by single entry 单式簿记
book inventory 帐面盘存
book of original entry 原始记录簿
book value 帐面价值
break faith 失去信用
budget accounts 预算科目(帐户)
budget allotments 分配预算
budget control 预算控制
budget deficif 预算赤字
budget elimate(estimation) 概算
budget emforcement 预算执行
budget item 预算项目
budget management 预算管理
budget of foreign exchange receipts and payment 外汇收支预算
budget period 预算期间
budgct procedure 预算程序
budget system 预算制度
budget year 预算年度
bull 买空、多头
business receipts 营业收入
business report 营业报告
business tax 营业税
business transaction 交易
business volume 营业额
buyer credit 买方信贷
buyers’market 买方市场
buying rate 买入汇率
C
call loans 活期放款
callable loan(call loan) 短期拆借
callable preferred stock 可收回优先股
cancelled check 注销支票
capital 资本、生产工具
capital asset 资本资产
capital budget 资本预算
capital equipment 资本(生产)设备
capital expenditure 资本支出
capital flight 资本外逃
capital investment 资本投资、固定资产投资
capital market 资本市场
capital operations 经营资本
capital autlay 资本支出
capital stock 股本
capital stock anthorized 核定股本
capital stock certificare 股票
capital stock snbscribed 已认股本
capital structure 资本结构
capital sum 本全、基金
capital transfer 资本转移
capitalization of a coporation 经营资本总额
capitalization of earnings 收益资本化
carried over 过次页、转入
carrydown 转下期、结转
cash 现金
cash against documents 凭单据付现
cash basis accounting 现金收付制
cash bndegt 现金预算
cash book 现金簿
cash call 筹措资金
cash credit slip 现金支出传票
cash debit slip 现金收入传票
cash deposit as collateral，margin 保证金、押金
cash disbursement journal 日记簿
cash discount 现金折扣
cash dividend 现金股利
cash flow 现金流动
cash in bank 银行存款
cash in bank-special funds 专项存款
cash in deposit 银行存款
cash on delivery(C．O．D) 交货付款
cash on hand 库存现金
cash overages or shartages 现金溢余或短缺
cash payment 支付现金、付现
cash position 现金头寸
cash receipt journal 现金收入登记簿
cash receipts and disbursements 现金收支
cash remittance note 解款单
cashier’s check 本票
caution security 保证金
ceiling rate 最高汇率
central bank 中央银行
certificate of deposit 存单
certified check 签证支票、保付支票
chain banking 连锁折扣
chain discount 连续折扣
character loan 信用借款
charge for remittances 汇费
charge off 出帐、冲销
charge paid 付讫
chargeable period 应税期间
charges forward 费用到付
chart of accounts 会计科目表
check 支票、核对
check book 支票簿
check register 支票登记簿
check sheet 对帐单
check stub 支票存根
check to bearer 不记名支票
check to order 记名支票
checking deposit 活期存款
cheque crossed specially 特别划线支票
Chinese Renminbi(yuan) 中国人民币(元)
chronological table 年表
chronological record 序时记录
circular note 旅行支票
C．I．F(cost，insurance and freight) 到岸价格
circulating asset 流动资产
circulating capital 流动资金、流动资本
circulation (货币)流通、通货、货币、发行额
claim 请求权、索赔、债权
classification item 分类项目
classification of account 会计科目分类
clause 条款、款项
clean bill 信用票据、光票
clean draft 光票
clean ietter of credit 光票信用证
clearing 票据交换、清算
clearing account 清结帐户、过渡帐户
clearing house 票据交换所
clsoe of a business year 年度决算
close on account 结转
closed account 已结帐户
closed cheque 已结信的支票、画线支票
closing entries 结帐分录
closing price 收盘价
CMEA(concil for mutual Economic Assistance) 经济互助委员会(简称经互会)
code 编号、符号
coin 铸币、硬币、金钱
collection charge 托收费
collection order 托收委托书
combined statement 合并报表
commercial bank 商业银行
commercial draft 商业汇票
commercial invoice 商业发票
commercial letter of credit 商业信用证
commercial paper 商业票据
compensation 赔偿、报酬、付工资(美)
compilation a budget 编制预算
compiling accounting statement 编制会计报表
composite depreciation 综合折旧
composite life method 综合寿命、折旧法
compound interest 复利
compound journal entry 多项分录式日记帐
compute at the close of the business year 年终结算
confirmed letter of credit 保兑信用证
confirming bank 保兑银行
conformation 一致性、适应、符合
confused account 帐目混乱
consolidated balance sheet 合并资产负债表
consolidared financial statement 合并财务报表
consolidated income statement 合并收益表
construction in process 在建工程
consumable supplies 消耗材料
contingent assets 或有资产
contingent fund 意外损失基金、应急费用
contingent liabiiities 或有负债
contingent reserve 意外准备
continuous compunding 连续复利
continuous inventory method 永续盘存
contra account 抵销帐户
contractual security 债权性证券
contributed capital 缴纳资本
contribution margin 边际利润
control account 控制帐户、统制帐户
controller 会计长、会计主任
conventional accounting 会计惯例
convertible currency 可兑换货币
convertibl e debenture 可兑换债券
convertible bonds 可调换债券
convertible preferred stock 可转换优先股
convertible security 可转换证券
corporated bond 公司债
corpus 本金
cost accounting 成本会计
cost apportionments 成本分配
cost control 成本控制
cost distribution 成本分配
cost element 成本因素
cost finding 成本计算
cost，insurance and freight(CIF) 到岸价格
cost，insurance，freight and commission 到岸价加佣金(CIFE)
cost，insurance，freight and exchange 到岸价加兑换费(CIFE)
cost，insurance，freight，and war risks 到岸价加战争险
cost of capital 资金成本
cost of construction and reparing 修造成本
cost of goods manafactured 制成品成本
cost of processing service rendered 加工成本
cost of replacement 重置成本
cost of services rendered 劳务成本
cost price 成本价格
cost principle 成本原则
cost ratio 成本率
cost-unit 单位成本
cost variance 成本差异
coupon rate 息票利率
cover note 承保单
cover the deficit 弥补亏损
covering warrant 收款书
credit 贷项、贷方、信用
credit balanece 贷差、贷方余额
credit card 信用卡
credit control 信贷控制
credit entry 贷方分录
credit inflation 信贷膨胀
credit limit or credit line 信用限额
credit loss 信用损失
credit note 收款通知
credit repayment 偿还贷款
credit restriction 信贷限制
credit terms 付款条件
cross check 划线支票、交互核对
cross rate 套汇价、套汇汇率
crossed cheque 划线支票
cumulative preferred stock 累积优先股
currency conversion 外汇兑换
current account 往来帐户
current asset 流动资产
current deposit 活期存款
current fund 流动资(基)金
current liability 流动负债
current payment 经常性开支
current ratio 流动比率
current value 现值
D
daily reports 月报表
date of acquision 购置日期
date of draft 出票日期
data of payment 支付日期
dead account 坏帐
dear money 银根紧、高利
debit 借方、借记
debit and credit conventions 借贷法则
debit and credit method借贷记帐法
debit side 借方
debt-equity ratio 负债对资产净值的比率
debtor 债务人、借款人
declining-balance depreciation 余额递减折旧
deferred payment 延期付款
delay in payment 延期支付
delayed credit 前期收益
demand biu 即期汇票
demand compensation 索赔
demand deposit 活期存款
demand draft，sight bili 即期汇票
demand loan 活期放款
demand note 即期票据
denomination 面额
departmental account 分部帐户
depletion assets 递耗资产
depositt account 存款帐户
deposit foreign exchange abroad 境外外汇存款
deposit slip 存款单
depreciable life 折旧年限
depreciable unit 折旧单位
depreciation at the original rate 按原价折旧
depreciation-appraisal method 估价折旧法
depreciation for fixed assets 固定资产折旧
depreciation fund 折旧基金
depreeiation grossearning method 总收益提成折旧法
depreciation insurance method 保险折旧法
depreciation inventory method 盘存折旧法
depreciation job method 分批折旧法
depreciation rate 折旧率
depreciation reduceing instalment method 分期递减折旧法
depreciation-straight-line method 直线折旧法
depreciation-working hour method 工作时数折旧法
detail ledger 明细分类帐
development banking 开发银行
direct charges 直接费用
direct cost(expense) 直接成本
direct distribustion method 直接分摊法
disbursing officer 出纳员
discount 折扣、贴现
discount a bill 贴现(扣减)期票
discount earned 折扣收入
discount loan 贴现贷款
discounting of notes receivable 应收票据贴现
discount on notees 票据贴现
dishonoured check 空头支票、不兑现支票
dishonoured notes 拒付票据
divided column journal 多栏日记簿
dividend 股利、利息
document of settlement 结算单据
documentary acceptance 跟单承兑
documentary bill 跟单汇票
documentary letter of credi】 跟单信用证
documents against acceptance(D／A) 承兑交单
documents against payment(D／A) 付款交单
domestic draft 国内汇票
domestic trade 国内贸易
double entry accounting 复式会计(分录)
double-entry bookkeeping 复式簿记
double insurance 复保险、重复保险
down payment 预付定金
draft 汇票、支取(款项)
draw drafts 出票
drawee 付款人、受票人
drawer 出票人
drawings 提款
drawing account 往来帐户、提存帐户
due date 到期日、满期日
due from other fund 应收其他基金款
E
earning 盈余、收入、收益
earnings cycle 营业循环、收益循环
earnings statement 损益表
easy money 银根松、低利资金
easy position 头寸宽裕
effective exchange rate 实际汇率
effective money 硬币
effective or yield rate of interest 实得利率
effective(interest)rate 实际利率
elements of cost 成本要素
ending balance 期末余额
ending inventory 期末存货
endorsee 被背书人
endorsement 背书
endorsement for collections 委托收款背书
endorser 背书人
enter in the account(entry account) 记帐
equity 权益、产权、股票、证券(英)
equity capital 自有资本
equity capital turnover 投资总额、周转率
equtiy ratio 产权比率
equity ratio 权益比率
Euro-Dollar 欧洲美元
Euro-Dollar Market 欧洲美元市场
evidence 证据、凭证
evidence of debt 借据
exact interest 实际利息、精确的利息
exchange bank 外汇银行
exchange charge 汇兑费用
exchange control 外汇管理
exchange earnings 外汇收入
exchange equal ization account(EEA) 外汇平准帐户
exchange fluetuation 汇价变动
exchange quota system 外汇限额制度
exchange rate 汇率、汇价、兑汇率
exchange rate margin 汇率波动幅度
exchange rate quotations 外汇牌价
exchange restrietion 外汇限制
export bill 出口汇票
export finance 出口信贷
export letter of credit 出口信用证
export credit insurance 出口信用(贷)保险
exportt credit guarantee 出口信贷保险
express money order 快汇汇票
F
factory cost 制造成本
fifo(first-in firstout) 先进先出法
final entry 最终记录、终结记录
final statement 决算表
finance accounting 财务会计
finance markets 金融市场
financial analysis 财务分析
financial budget 财务预算
financial expense 财务费用
financial institution 金融机构
financial lease 融资租赁
financial position(condition) 财务状况
financial position statement 财务状况表
financial ratio 财务比率
financial structure 财务结构
fire insurance 火险
first-lien 第一留置权
first mortgage 第一抵押权
f．i．s．h．(fist-in still here) 先进未出法
fixed exchange rate system 固定汇率制
fixed parity 固定比价
floating exchange rate 浮动汇率
floating exchange rate system 浮动汇率制
floating loan 流动贷款
floating prime rate of interest 浮动基本利率
flow of costs 成本流程
F．O．B．price 船上交货价、某地交货价
folio 分类帐页次、页数
forced saving 强迫性储蓄
forecasting cash disbursement 预计现金支出
foreign currency quota accounts 外汇额度帐户
foreign exchange budget 外汇预算
foreign exehange deposit accounts 外汇存款帐户
foreign exchange gain or loss 汇兑损益
foreign exchange income and expenditure 外汇收入和支出
foreign exchange official rate 外汇牌价兑换率
forward exchange transaction 外汇期货交易
forwards，futures 期货交易
fractional money 辅币
free loan 无息贷款、无偿贷款
free rate 自由汇兑率
frozen credit 冻结信贷
full endorsement 记名背书
full payment 全部付款
futures market 期货市场
G
general accounts 总分类帐
general inventory 财产目录
gold and foreign exchange reserves 黄金外汇储备
gold certificate 黄金券
gold coin standard 金币本位制
gold content 含金量
gold exchange standard 金汇兑本位制
gold export 黄金输出
gold import 黄金输入
gold parity 黄金平价
gold reserve 黄金储备
gold standard 金本位制
gross book value 帐面总值
gross domestic product 国内生产总值
gross import(export)value 进(出)口总值
gross liability 总负债
gross national product 国民生产总值
gross product 总产量
gross revenue 总收益，收入总额
group financial statement 合并资产负债表
H
heading 表首、表头
hedging 套头交易、抵平
holdback 扣存款
holding gain or loss 拥有损益
I
idle fund 闲置资金
immaterial assets 无形资产
immediate assets 流动资产
immediate(prompt)cash payment 即期付现
immediate liability 流动负债
immediate payment 立即支付
immigrants remittance 外侨汇款
immovable property 不动产
import bill 进口汇票
import letter of credit 进口信用证
import(export)quota 输入(出)限额
imprest fund 定额备用金
imputed interest 估算利息
incidental charge(expense) 杂费
income bonds 收益债券
income frome investments 投资收益
income from sale of assets 出售资产收入
income sheet(income statement) 损益表
income statement accounts 损益帐户
inconvertible currency 不能兑换的货币
increment 增值
incur expenditure 发生费用
index 指数、目录
indirect quotation 间接标价
initial entries 原始记录
inland bill 国内汇票
installment credit 分期付款信贷
installment revenue 分期付款销货收入
instruments payable in foreign currency 外币支付凭证
instruments in foreign exchange 外汇证券
insurance 保险
insurance certification 保险凭证
insurance coverage 承保范围
insurance indemnity 保险赔偿
insurance policy 保险单
insurance reserce 保险储备
insured amount 保额
insurer 保险商、承保人
intangible fixed asset 无形固定资产
inter-bank rate 银行同业间拆放利率
interest accrued 应收未收利息
interest date 付息日
interest expense 利息费用
interest-free loans 无息贷款
interest on equity capital 资本利息
interest receipts 利息收入
interest receivable 应收利息
interest subsidization 利息补贴
internal current account 内部往来
International Accounting Standards Committee 国际会计标准委员会
inter-fund accounts 基金往来帐户
International Bank for Reconstruction and Devei opment 国际复兴开发银行
International Finance Corporation(IFC) 国际金融公司
International Monetary Fund 国际货币基金组织
international settlement 国际结算
inventory list 盘存清单
inventory turnover 存货周转率
investment 投资
investment in bonds 债券投资
investment in securities 证券投资
investment truse 投资信托公司
invoice 发票
invoice for purchase 进货发票
invoice for sales 销货发票
invoice price 发票价格
inward documentary bills 进口押汇、进口证明单
inward remittance 汇入汇款
IOV(inter-office voucher) 列帐通知传票
irrevocable letter of credit 不可撤销的信用证
issue securities 发行债券
issuing(opening)bank 开证银行
investment turnover 投资周转率
J
job lot method 分批法
joint-stock bank 股份银行
joint stock company 股份公司
joint stock company limited 股份有限公司
joint stock limited partnership 股份两合公司
journal 日记帐
journal day book 分录日记帐
journal entry 日记簿分录
journal voucher 分录凭单(简写J／V)转帐传票
journalize 编制分录
juggled cost 虚列成本
K
key currency 关键货币
kickback 回扣、酬金
kite 空头支票
L
last-in first-out(LIFO) 后进先出法
law of accounts 会计法
law of corporaition 公司法
lease 租赁
Ieasehold 租赁权益
leasing expenses 租赁费用
ledger account 分类帐户
ledger journal 日记分类帐
ledger sheet 分类帐页
ledger transfer 科目转移
lender 贷款人、出借人
letter of credit 信用证
letter of credit amount 信用证金额
letter of credit terms 信用证条款
liabilities 负债
liability account 负债帐户
liability dividend 负债股利
liability under endorsement 背书负债
life insurance 人寿保险
life insurance premiums 人寿保险费
limited liability 有限责任
line of credit 信用限额
liquid assets 流动资产
liquid investment 短期投资
liquid liability 流动负债
liquidation 清算、偿债
liquidation account 清理帐户
liquidation profit and loss 清算损益
liquidation statement 清算表
liquidator 清算人
liquidity 偿债能力
listed security 上市证券
loan 贷款、借款、出借、借出
loan capital 借款资本
loan payable 应付借款
long account 多头帐户
long-term advance 长期预付款
long-term bonds 长期债券
long term loan 长期借款
long-term investment 长期投资
loanable funds 可贷资金
loss on exchange 汇兑损失
low interest rate 低息
M
mail transfer 信汇
maker(drawer) 出票人
managerial accounting 管理会计
manufacturing expense 制造费用
margage 抵押
margin 垫头
marginal balance 边际差额
marginal cost 边际成本
marginal revenue 边际收入
marine insurance 海上保险
market rate 市场利率
marketable securities 有价证券
maturity amount 到期金额
maturity date 到期日
means(instrument)of payment 支付手段(工具)
medium term loan 中期放款
memorandum 备忘录、便函、通知单
monetary ease；easy money 银根松
monetary liabilities 货币性负债
monetary mechanisms 货币结构
monetary system 货币制度
monetary unit 货币单位
money of account 记帐货币
money order(M．O) 汇款单、汇票
money squeeze 银根紧
monthly installments 分月付款
moratorium 延期偿还、延期付款
mortgage assets 抵押资产
mortgage clause 抵押条款
multilateral clearing 多边清算
multilateral lending 多边借款
multipie rate 多种汇率、复汇率
mutual insurance 相互保险
N
name of account 帐户名称
native interest 当地利息、国内利息
negotiable instrument 可转让证券、流通证券
negotiable promissory note 流通票据、本票
negotiated amount 议付金额
negotiating bank 议付银行
ngt book value 帐面净值
net present value 净现值
net proceeds 净收入
net realizable value 可变净现值
next in first out method 次进先出法
nominal amount 面额
nominal capital 额定资本
nominal rate 名义利率、票面利率
non-business expenditure 营业外支出
non-business income 营业外收入
non-convertible currencies 不可兑换的货币
non-cumulative preferred stock 非累积优先股
nonoperating 营业外收入与费用，非营业性的
non operating expenses 营业外费用
non operating revenues 营业外收入
non-par value stock 无面值股票
no par 无面值
normal year 正常年度
nostro account 往帐
note of dishonour 退票通知
note payable 应付票据
notes payable register 应付票据登记簿
notes receivable 应收票据
notes receivable discount 已贴现的应收票据
notes renewal 转期票据
O
obligation 负债
official rate 法定汇率
open account 未清帐户
open foreign exchange deposit accounts 开外汇存款帐户
operating cost(expenses) 营业成本(费用)
operating income(profit) 营业收益(利润)
operating revenues 营业收入
opposite account 对方科目
order check 抬头人支票、指定支票、记名支票
original capital 原始成本
original entry 原始分录
original evidence(documents) 原始凭证
original vouchers 原始单据
other advance 其它预收款
outgo 开支，费用，支出
outlay 支出
out of pocket 付现
outstandign loan 未偿贷款
outstanding shares 发行在外股份
outward remittance 汇出汇款
overage and shortage on inventory 盘存盈亏
overseas chinese remittance 华侨汇款
P
paper money 纸币
paper profit 帐面利益、未实现利益
par 票面额，面值
par exchange rate 固定汇率
par of exchange 外汇平价、货币兑换率
partial payments 部分付款
pass book 存折
pass entry 入帐
past due notes 过期票据
pay certificate 付款凭证
pay-in book 送款簿
pay to bearer 付持票人
payee 受(收)款人、收款单位
payer 付款人
payment at sight 见票即付
payment by installments 分期付款
payment in advance 预付
payment notice 缴款通知单
payment of interest 付息
payment stopped 止付
payment vourchers(P／V) 支付凭单、支出传票
payoff period 回收期
periodie inventory 定期盘存
permanent asset 永久资产
perpetual inventory 永续盘存
physical asset 有形资产
pledge asset 抵押资产
plow back 再投资
policy holder 保单持有人
post 过帐
post dated check 远期支票
postal money order 邮政汇票
postal remittance 邮政汇款
posting 过帐
pre paid insurance 预付保险费
premium(insurance premium) 保险费、贴水、升水
premuim rate 保险费率、保险费价格
prepayments on purchase 预付定金
prime rate 基本利率
principle 本金
principle books 主要帐簿
principle of consistency 一贯原则
proceeds 收入、收款
profit 利润
profit and loss 损益
profit and loss for current period 本期损益
profit and loss statement 损益表
profit and loss summary 损益汇总
profit margin 利润率
profit on exchange 兑换利益
profit on operation 营业利益
profit realized 已实现利益
promissory note 本票、期票
prompt day 交割日
prompt goods 现货
proprietorship 独资企业
provision 预提费用
provisional invoice 临时发票
provisional regulation for exchange control 外汇管理暂行条例
proxy 代理，委托，授权书
purchase price 购置价格
purchase discount 进货折扣
purchase expense 购置费用
purchase invoice 购货发票
pure rate of interest 纯利率
put 空头卖出，期货买卖
Q
quasi rent 准租金
quantity theory of money 货币数量论
quick ratio 速动比率
R
raised check 涂改支票
raising fund 筹措资金
rate of discount 贴现率、折扣率
rate of dividend 股利率
rate of exchange 汇兑率
rate of freight 运费率
rate of income(crreturn)on investment 投资报酬率
rate of interest 利率
rate of margin 毛利率
rate of premium 升水率、贴水率
rate of turnover 周转率
rationing of exchange 外汇配给
real accounts 实帐户
real estate 不动产
real income 实际收入
real money 硬币
real price 实际价格
realizable value 可变现值，市场价值
realization 变现
realized profit 已实现利润
receipt 收入
receivable 应收款项
receivalbe turnover 应收帐款周转率
receiver 清算人、接管人
recipient bank 接受银行
reciprocal account 对应帐户
reciprocal letter of credit 对开信用证
reconciliation statement 银行余额调节表
record date 登记日期
record of cash disbursement 现金支出记录
record of cash receipts 现金收入记录
recourse 追索权
rediscount 再贴现
reducing balance method-depreciation 余额递减法
refund 退款
register 登记簿
registered bonds 记名债券
reinsurance 再保险
rejection 拒收
release of fund 拨款
relevant bank account 有关银行帐户
remittance 汇款
remitter 汇款人
repayment 偿还，付还(钱等)
replacement costs 重置成本
reserve bank 储备银行
reserve currency 储备货币
reserve for bad debts 坏帐准备
reserve for depreciation 折旧准备
reserve fund 准备基金
restricted fund 指定资金
revenues 营业收入
revenue recognition 营业收入的确定
reversal(reversing)entry 转回分录
revocable letter of credit 可撤销信用证
revolving fund 周转金
right of patent 专利权，特许权
risk 风险
risk adjusted discount rate 按风险调整的贴现率
royalty 特许权使用费，矿区使用费，版税
rules of debit and credit 借贷法则
ruling 结平帐户，划线
ruling an account 结帐
running inventory 永续盘存
S
salaries and wages payable 应付工资
salee by auction 拍卖
sale of business 出盘
sales invoices 销货发票
sales received in advance 预收货款
sales tax 营业税，销货税
sales volume 销售量
savings account deposit certificate 储蓄存款单
savings bank 储蓄银行
savings deposites 储蓄存款
schedule 明细表，附表
schedule of accounts payable 应付帐款明细表
schedule of accounts receivable 应收帐款明细表
scrip dividend 股利票，期票股利
secured loan 抵押放款
securities in foreign currency 外汇有价证券
security 证券
sellers market 卖方市场
selling rate 卖出汇率
service charge 手续费
serial bonds 分期偿还债券
set of account 整套帐簿
settlement of accounts 结算，清帐
settlement day 到期日，交割期，清算日
share 份额，股份
share capital 股本、股份资本
share holder 股东、股票持有人
share holder’s equity 股东权益
shipping documents 装船单据、货运单据
short sales 卖空
short terms bank loans 短期银行借款
short term bill 短期汇票
short-term capital 短期资本
short-term investment 短期投资
short-termliabilities 短期负债
short-term loans 短期借款
sightt draft note 即期票据
sight letter of credit 即期信用证
signature card 印鉴卡
silver bar 银条
silver coin 银币
simple average method 简单平均法
single-entry accounting 单式会计
single-entry bookkeeping 单式簿记
single journal entry 单式分录
skeleton account T式帐户
skeleton form of account T字式分类帐
soft curreney 软币、弱币
soft loan 软贷款
sola draft 单张汇票
source document 原始凭证
special endorsement 记名背书
special fund 特种基金
special journal 特种日记帐
speciality bank 专业银行
specie 铸币，硬币
specimen of draft 汇票样本
spot cash 手存现金
stale check 失效，过期支票
standard money 本位币
state bank 国家银行
state insurance 国营保险
stated capital 法定资本
statement of changes in financial position 财务状况变动表
statement of financial condition(position) 财务状况表
statement of income appropriation 盈余分配表
statement of realization income and loss 损益实现表
statement of receipts and payments 收支表
static statements 静态报告表
stock certificate 股票
stock exchange 证券交易所
stock option 认股权
stock split 股票分割
stock subscriptions 认股
stock subscribed 已认股本
stock warrants 认股权证
step payment 止付
ssmmary statement 总表，汇总表
sundry accounts receivable 其它应收款
T
tabulatien 制表、列表
tat accrued 应征税款，应计税收
tatable year 纳税年度
tax credit 应付所得税
tax deduction 扣除额
tax receivable 应收税款
telegraphic transfer(T／T) 电汇
telegraphic transfer rate 电汇汇价
term bonds 定期债券
term loan 定期放款
tied loan 附带条件的贷款
title of account 帐户名称
trade acceptance 承兑汇票(票据)
trade bill 商业汇票
trade creadit 商业信用
trade current account 同业往来
trademark 商标
trade-mark interests 商标权
trading account 营业帐户
transfer of financial resources 转让资金，调拨资金
transfer procedure of the acccount 帐簿移交程序
transfer vouchers 转帐传票
traveler’s check 旅行支票
traveler’s letter of credit 旅行信用证
treasury 国库，财务
treasury bills 国库券
trust fund 信托基金
turnover tax 营业税
U
uncofirmed letter of credit 不保兑信用证
underlying bonds 优先债券
underlying document 记帐凭证
unencumbered surplus 未分配盈余
unexpired cost 预付费用
uniform accounting system 统一会计制度
unlisted asset 帐外资产
unsecured loan 信用放款
usance draft(bill) 远期汇票
usance letter of credit 远期信用证
V
variable cost 变动成本
verification 验证
verification of balance 余额核对
voucher 凭单
voucher payable 应付凭单
voucher register 付款凭单登记簿
voucher system 应付凭单制
W
wage level 工资标准(水平)
wage scale 工资等级
wage summary 工资汇总表
wash sale 短期抵销买卖
wasting asset 递耗资产
watered stock 虚股，掺水股
weighted average 加权平均数
welfare fund 福利基金
with recourse 有追索权
withdrawal 提款，退股
without recourse 无追索权
working capital 流动资本，经营资金
working capital ratio 营运资金比率
working capital turnover 营运资金周转率
working expenses 营业费
working paper 工作底稿
write down 冲转
wrlte up 增列，增值
Y
yesr-end adjustment 年终调整
yield 内部报酬率
Z
zero balance 余额为零