记账式国债管理办法-英文版
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
境内外资银行外债管理办法（英文版）
境内外资银行外债管理办法（英文版）27th May, 2004With a view to strengthening the overall standard administration, effectively adjusting and controlling the total volume of external debts, and regulating the administration on external debts of foreign-funded banks in China, the “Measures for the Administration on External Debts of Foreign-funded Banks in China” has been formulated an d approved by the State Council, which shall enter into force on 30 days after the date of promulgation.Ma KaiHead of the State Development and Reform CommissionZhou Xiao ChuanPresident of the People's Bank of ChinaLiu Ming KangChairman of the China Banking Regulatory CommissionMeasures for the Administration on External Debts of Foreign-funded Banks in China Article 1These rules are formulated ac cording to the “Regulations on Foreign Exchange System of the People's Republic of China”, the “Regulation of the P eople’s Republic of China on Foreign-funded Finan cial Institutions”, and other rules and regulations relating to management in external debts, with a view to promoting a fair competition between Chinese banks and foreign-funded banks in China, effectively controlling the total volume of external debts, and preventing risks on external debts.Article 2“Foreign-funded banks” mentioned hereinaft er refers towholly-foreign-owned banks, Sino-foreign joint venture banks and Branches of foreign banks established within the territory of China according to the “Regulation of the People’s Republic of China on Foreign-funded Financial Institutions” and o ther related laws and regulations.Article 3With regard to the external debts raised by foreign-funded banks in China, the State shall enforce an administration on its total volume. The external debts of foreign-funded banks in China includes borrowing from institutions and inter-banks outside China, deposits absorbed from inter-banks outside China, outstanding of current account of corresponding banks or subsidiaries outside China opened with the foreign-funded banks in China, deposits absorbed from non-residents, and others.Article 4The State Development and Reform Commission (hereinafter referred as “the SDRC”), together with the China Banking Regulatory Commission (hereinafter referred as “the CBRC”) and the State Administration of Foreign Exchan ge (hereinafter referred as “the SAFE”), shall fix a reasonable total volume of the foreign debts raised by foreign-funded banks in China and set a target to control the structure between the external debts of mid-long term and those of short term, which shall be in accordance with the needs of national economy and social development, the status of Balance of Payments and national financial capability for external debts, as well as the financial status and working capital needs of the foreign-funded banks in China.Article 5When the foreign-funded banks in China raising external debts, the limits on mid-long term external debts above 1 year (exclusive of 1year) shall be approved by the SDRC, and those on short term external debts within 1year shall be approved by the SAFE.Article 6The foreign-funded banks in China shall, before the end of every February, submit its application to the SDRC or the SAFE respectively for the annual limits on mid-long term or short term external debts. Among those, the applications of the wholly-foreign-owned banks and Sino-foreign joint venture banks shall be submitted to the branches of the SDRC or the SAFE in the location of their commercial registration and thence be forwarded to higher administrative levels until to the headquarter of the SDRC or the SAFE for their approval, and the applications of the branches of foreign banks shall be submitted directly to the headquarter of the SDRC or the SAFE by their Reporting Banks in China. If the branches of foreign banks have no Reporting Banks in China, their applications shall be submitted as those of the above-mentioned wholly-foreign-owned banks and Sino-foreign joint venture banks.Article 7When applying for annual external debt limit, the foreign-funded banks in China shall submit the following documents to the SDRC and the SAFE,i) application letter showing business operation status, resource and use of funds in previous year, supporting data for the external debts volume intended to apply, and the planning use of the external debt funds,ii) approval obtained from their head office outside China or regional management, showing annual limits on facilities to be granted to the customers within the territory of China, iii) for the wholly-foreign-owned banks and Sino-foreign joint venture banks, the previous year’s consolidated balance sheet and income statement reported to the CBRC shall be enclosed. And for the branches of foreign banks, its previous year’s balance sheet and income statement reported to the CBRC, and the previous year’s consolidated balance sheet and income statement involving all of its operational sub-branches in China, if any,shall be required, andiv) documents proving the needs of liquidity and use of funds.Article 8The SDRC and the SAFE shall respectively approve the annual mid-long term and short term external debts limits of the foreign-funded banks in China on the basis of their use of external debts funds in previous year, annual limits on facilities to be granted to the customers within the territory of China which is approved by their head office outside China or regional management, their needs of funds for loans inside China (mid-long term external debts) and needs of liquidity (short term external debts).The increased volume of mid-long term external debts of the foreign-funded banks’ in the year shall not exceed the limits of the same year which is approved by the SDRC, and the outstanding balance of short term external debts shall be at any time under the limits approved by the SAFE.Article 9After the annual limits of external debts were approved, theforeign-funded banks in China have an opportunity within the year to apply to the SDRC or the SAFE for adjusting their limits of external debts according to the needs of business development. The SDRC and the SAFE shall decide to approve or not in the light of specific conditions.Article 10Loans in foreign currencies granted to domestic institutions by the foreign-funded banks in China shall be administrated as domestic loans denominated in foreign currencies.Loans in foreign currencies granted to domestic institutions by the foreign-funded banks in China shall not be converted to local currency except for negotiation under export documentary bills.Article 11Guarantees to customers outside China provided by the foreign-funded banks in China shall be administrated as external guarantees.Guarantees to the foreign-funded banks in China provided by domestic institutions for debtors inside China shall be administrated as domestic guarantees.Article 12The conversion from the external debts funds denominated in foreign currencies to local currency shall be prohibited, and it is also forbidden that the foreign-funded banks in China use local currency funds to purchase foreign exchange to settle external debts.Repayment for external debts by the foreign-funded banks in China shall not subject to the SAFE’s approval.After approved by the SAFE, domestic institutions can open special accounts under external debts with the foreign-fundedbanks in China.Article 13The SAFE shall be responsible for statistic, monitoring and control on the external debts of the foreign-funded banks in China, and domestic loans denominated in foreign currencies.The foreign-funded banks in China shall, within 5 working days after the end of every month, report its external debts data to local branches of the SAFE. Besides, materials relating to their domestic loans denominated in foreign currencies shall be submitted to local branches of the SAFE according to related rules and regulations.Article 14The SAFE shall perform on-site or off-site inspections regularly or irregularly on the external debts and loans denominated in foreign currencies granted by the foreign-funded banks in China.Any violation of the Measures shall be punished by the SAFE in accordance with the “Regulation of the People's Republic of China on Foreign Exchange Administration” and other related laws and regulations.Article 15The Measures shall be subject to interpretation of the State Development and Reform Commission and the People’s Bank of China. In case of conflicts between the Measures and other previous rules and regulations, the Measures shall prevail.Article 16The Measures shall enter into force on 30 days after the date of promulgation.。
票据管理实施办法(英文)
票据管理实施办法中国人民银行令1997年第2号(Approved by the State Council on June 23, 1997 Promulgated by the People's Bank of China on August 21, 1997)颁布日期：19970821 实施日期：19971001颁布单位：人民银行Article 1 These Measures are formulated in pursuance of the provisions of Article 2 These Measures shall be applicable in the administration negotiable instruments within the territory of the People's Republic of China.Article 3 The People's Bank of China is the department of administration of negotiable instruments.Administration of negotiable instruments should abide by the provisions of The Law of Negotiable Instruments and these Measures as well as relevant laws and regulations and must not harm the legitimate rights and interests of parties to a bill.Article 4 Parties to a bill should engage in bill activities, exercise bill rights and fulfil bill obligations in accordance with law.Article 5 Parties to a bill should use bills on uniform format prescribed by the People's Bank of China.Article 6 The makers of bills of bank exchange shall bebanks handling the business of bills of bank exchange approved by the People's Bank of China.Article 7 The makers of bankers' orders shall be banks handling the business of bankers' orders approved by the People's Bank of China.Article 8 The makers of commercial bills of exchange shall be enterprises and other organizations other than the banks.The makers of commercial bills of exchange applying to banks for the handling of acceptance of bills of exchange must meet the following qualifications:(1)opening of deposit account in banks of acceptance;(2)enjoying good credibility and having reliable source of capital for the payment of the amount of the bills of exchange.Article 9 Accepting banks of commercial bills of exchange must have the following qualifications:(1)having true relations of authority to pay with the makers;(2)having reliable capital for the payment of the amount of the bills of exchange.Article 10 The bearers of commercial bills of exchange applying to banks for discount on check must have the following qualifications:(1)opening of deposit account in banks;(2)having true trading relations and creditor-debtor relations with the makers and prior endorsers.Article 11 The makers of checks shall be enterprises, other organizations and individuals with opening of check deposit accounts in banks handling check deposit business, urban credit cooperatives and rural credit cooperatives approved by the People's Bank of China.Article 12 The "guarantor" referred to in the Law of Negotiable Instruments means the legal person, other organizations or individuals with repayment ability of debts in negotiable instruments.Branches and functional departments of state organs, non-profit institutions, societies and corporate enterprises must not serve as guarantors; unless it is otherwise provided for by law.Article 13 The signature and seal of the maker of the bank money order and the signature and seal of the bank accepting commercial bills of exchange shall be the special-purpose seal of the bank plus the signature or the affixed seal of its legal representative or his or her authorized agent.The signature and seal of the maker on bank check shall bethe special purpose seal of the bank for bank check plus the signature or the affixed seal of its legal representative or his or her authorized agent.Special-purpose seals for bank money order and special-purpose seals for bank check must be subjected to the approval of the People's Bank of China.Article 14 The signature and seal of the maker on commercial bills of exchange shall be the special-purpose financial seal of the unit or official seal plus the signature or the affixed seal of its legal representative or his or her authorized agent.Article 15 The signature and seal of the maker on the checks shall be the special-purpose financial seal or official seal plus the signature or the affixed seal of its legal representative or his or her authorized agent which are in line with the signature and seal left in advance by the unit at the bank when the maker is the unit; they shall be the signature or the affixed seal in line with those left in advance by the said individual at the bank when the maker is an individual.Article 16 The "proper name" referred to in the Law of Negotiable Instruments means the name on the identity card in keeping with laws, regulations as well as the relevant provisionsof the State.Article 17 The bills shall be null and void when the signature and seal of the maker on the bills are not in line with the provisions of the Law of Negotiable Instruments and these Measures; their signatures and seals shall be null and void when the signatures and seals of the endorser, acceptor and guarantor on the bills are not in line with the provisions of the Law of Negotiable Instruments and these Measures, however, they shall not affect the efficacy of other signatures and seals on the bills.Article 18 The "paying agent" referred to in the Law of Negotiable Instruments means the bank, urban credit cooperative and rural credit cooperative which makes the payment of the amount on the bills as entrusted by the payer.Article 19 The loser of bills can, pursuant to the provisions of the Law of Negotiable Instruments, report to the payer or the paying agent in time the loss of checks for stoppage of payment for loss of bills of exchange which can be reported for stoppage of payment as provided for by the Law of Negotiable Instruments.The loser of bills should fill in the report-loss-and-stop-payment note, affix his or her signature and seal when notifying the payer or the paying agent of the loss ofthe bills for stoppage of payment. The report-loss and-stop-payment note should carry the following particulars:(1)time and cause(s) of the loss of bills;(2)types, numbers and amount of bills, date(s) of making, date(s) of payment, name of the payer and name of the payee; and(3)name of the person reporting the loss and requesting stoppage of payment, business site or residence as well as ways of contact.Article 20 The payer or paying agent should immediately suspend payment on receipt of the report-loss-and-stop-payment note. Within twelve days starting from the date of the receipt of the report-loss-and-stop payment note when the payer or paying agent does not receive the stop-payment note from the people's court, the report-loss-and-stop-payment note shall be null and void as of the thirteenth day.Article 21 The payer or paying agent who has already made payment to the bearer according to law before the receipt of the report-loss-and-stop payment note shall no longer accept the report of loss and stop payment.Article 22 Banks, urban credit cooperatives and rural credit cooperatives can reach an agreement with the applicants on theuse of encrypted code for payment on checks as terms for the payment of the amount on the checks when the applicants applying for the opening of check deposit accounts.Article 23 The guarantor should, pursuant to the provisions of the Law of Negotiable Instruments, carry particulars of guarantee on the bills or their allonge. The guarantor who provides guarantee for the maker, the payer and the acceptor should carry particulars of guarantee on the front side of the bills; the guarantor who provides endorser guarantee should carry particulars of guarantee on the back of the bills or on their allonge.Article 24 No unit or individual shall freeze amount on bills which are transferred after endorse ment according to law; unless it is otherwise provided for by law.Article 25 The "signature for receipt" referred to in Article 55 of the Law of Negotiable Instruments means the signature and seal of the bearer on the front side of the bill which indicates the bearer has already obtained the payment.Article 26 The date of the bearer presenting the bill to the bank shall be the date of presenting payment when presenting payment to the payer through the remitting bank or through the clearing system.Article 27 The "refusal of certification" referred to in Article 62 of the Law of Negotiable Instruments should include the following particulars:(1)types of bills and the principal particulars carried thereon the acceptance and payment of which have been refused;(2)the factual basis and legal basis for the refusal of acceptance and payment;(3)time of refusal of acceptance and payment; and(4)signatures and seals of the accepter and payer of refusal.The "note of dishonor" referred to in Article 62 of the Law of Negotiable Instruments should contain the following particulars:(1)types of bills dishonored;(2)the factual basis and legal basis of dishonor;(3)time of dishonor; and(4)signature and seal of the person returning the bills.Article 28 The "other relevant certifications" referred to in Article 63 of the Law of Negotiable Instruments mean:(1)certification of death of the accepter and payer issued bya hospital or a unit concerned;(2)certification of absconding of the accepter and payerissued by a judicial organ; and(3)documents with validity of refusal of certification issued by a not a rial office.Article 29 The "interest rate" prescribed in section (2) of paragraph one of Article 70 and in section (2) of paragraphone of Article 71 of the Law of Negotiable Instruments means the interest rate for floating fund loans fixed by the People's Bank of China.Article 30 Whoever having any of the acts listed in Article 103 of the Law of Negotiable Instruments which is slight in circumstances and does not constitute a crime shall be penalized by public security organs according to law.Article 31 Issuance of dud checks or issuance of checks the signature and seal thereon are not in line with those left in advance not with the purpose of gaining money and belongings by cheating shall be imposed a fine of 5% of the amount at face value but not less than RMB 1000 Yuan by the People's Bank of China; the bearer has the right to ask the maker for 2% compensation of the amount on the check.Article 32 Staff members of financial institutions who accept, make payment, guarantee or discount to bills which are in contravention of the provisions of the Law of NegotiableInstruments and these Measures due to negligence of duties in bill business, the persons-in-charge directly responsible and other persons directly responsible shall be meted out punishments of warning, recording of a demerit, removal or expulsion; those causing heavy losses and constituting a criminal offence shall be investigated of their criminal liabilities.Article 33 The payers of bills who deliberately suppress bills or defer payment for bills payable at sight or mature bills shall be imposed a 0.7%. fine of the amount of the bills every day within the period of suppression of bills and deferred payment by the People's Bank of China; the persons-in-charge directly responsible and other persons directly responsible shall be meted out punishments of warning, recording of a demerit, removal or expulsion.Article 34 Whoever print bills without authorization in violation of the provisions of the People's Bank of China shall be directed to make corrections by the People's Bank of China and be imposed a fine of more than RMB 10000 Yuan and less than RMB 200000 Yuan; for those with serious offences, the People's Bank of China is empowered to submit a request to the department concerned for the revocation of their business licences.Article 35 Formats, order of triplicate, colors, specifications and anti-forgery technical requirements and printing of bills shall be prescribed by the People's Bank of China.In determining the formats of bills, the People's Bank of China may add languages of the minority nationalities or foreign languages, taking into account the actual requirements of the minority nationalities regions and foreign embassies and consulates in China.Article 36 These Measures shall come into force as of October 1, 1997.。
全方位代理记账协定英文版
全方位代理记账协定英文版Full-Service Accounting AgreementThis document serves as an agreement between [Client Name] and [Accounting Firm Name] for comprehensive accounting services. The purpose of this agreement is to outline the terms and conditions under which the accounting firm will provide services to the client.Scope of ServicesThe accounting firm agrees to provide full-service accounting services, including but not limited to bookkeeping, financial statement preparation, tax preparation, payroll processing, and any other accounting-related services as requested by the client.Term of AgreementThis agreement shall be effective as of [Start Date] and shall remain in effect until terminated by either party in writing with 30 days’ notice.FeesThe client agrees to pay the accounting firm a monthly retainer fee of [Amount] for the services provided. Additional fees may apply for any extra services requested by the client.Responsibilities of the ClientThe client agrees to provide all necessary financial documents and information in a timely manner to ensure accurate and efficient accounting services.Responsibilities of the Accounting FirmThe accounting firm agrees to maintain confidentiality of all client information and to provide accurate and timely accounting services in accordance with industry standards.TerminationEither party may terminate this agreement with 30 days’ written notice. Upon termination, the accounting firm will provide a final invoice for any outstanding fees owed by the client.Governing LawThis agreement shall be governed by the laws of [Jurisdiction], and any disputes arising from this agreement shall be resolved through mediation or arbitration.Entire AgreementThis agreement constitutes the entire understanding between the parties and supersedes any prior agreements or understandings related to the provision of accounting services.Signed:Client Name: ____________________ Date: __________Accounting Firm Name: ______________ Date: __________。
外汇管理制度 英文
外汇管理制度英文IntroductionThe foreign exchange market, also known as the forex market, is the largest and most liquid financial market in the world. It operates 24 hours a day, five days a week, and generates trillions of dollars in daily trading volume. As such, it plays a crucial role in the global economy and is an essential component of international trade and investment.The forex market allows participants to buy, sell, exchange, and speculate on currencies. It facilitates the conversion of one currency into another, enabling businesses, governments, and individuals to conduct cross-border transactions. However, due to the decentralized and global nature of the forex market, it is susceptible to a range of risks, including exchange rate fluctuations, interest rate differentials, and geopolitical events.As a result, effective forex management is essential for organizations and individuals to mitigate these risks, optimize their currency exposure, and achieve their financial objectives. This article will explore the key components of a forex management system and provide practical guidance on how to develop and implement such a system.Key Components of a Forex Management SystemA forex management system encompasses a range of processes, policies, and procedures designed to manage an organization's exposure to currency risk. It involves identifying, measuring, monitoring, and controlling foreign exchange risk to ensure that the organization's financial performance is not adversely impacted by currency fluctuations. The key components of a forex management system include:1. Risk Identification: The first step in managing forex risk is to identify the sources of exposure within the organization. This includes understanding the nature and extent of the organization's foreign currency transactions, such as sales, purchases, investments, and borrowings, as well as the potential impact of exchange rate movements on these transactions.2. Risk Measurement: Once the sources of exposure have been identified, the next step is to quantify the organization's forex risk exposure. This involves assessing the sensitivity of the organization's cash flows, profits, and balance sheet to changes in exchange rates, as well as evaluating the potential impact of other relevant factors, such as interest rates, inflation, and economic indicators.3. Risk Management: With a clear understanding of the organization's forex risk exposure, the next step is to develop and implement a risk management strategy. This may involve using a range of financial instruments, such as foreign exchange forwards, options, and swaps, to hedge against currency risk, as well as establishing operational controls and procedures to minimize exposure to forex risk.4. Risk Monitoring: Once a risk management strategy has been implemented, it is essential to monitor the effectiveness of the strategy and to regularly review and update the organization's forex risk management policies and procedures in response to changing market conditions, business activities, and risk profiles.Developing a Forex Management SystemDeveloping an effective forex management system requires a systematic approach that takes into account the organization's unique characteristics, risk appetite, and objectives. The following steps can help guide the development of a forex management system:1. Understand the Organization's Forex Risk Profile: The first step in developing a forex management system is to understand the organization's forex risk profile. This involves identifying the nature and extent of the organization's forex exposure, as well as the potential impact of currency fluctuations on the organization's financial performance.2. Set Objectives and Risk Tolerance: Once the organization's forex risk profile has been understood, it is essential to define clear objectives for the forex management system and to establish the organization's risk tolerance. This will help guide the development of a risk management strategy that is aligned with the organization's overall strategic and financial objectives.3. Design a Risk Management Framework: Based on the organization's objectives and risk tolerance, a risk management framework should be designed to outline the processes, policies, and procedures for managing forex risk. This may include establishing risk management guidelines, risk measurement and reporting requirements, and hedging policies and procedures.4. Implement Risk Management Practices: Once the risk management framework has been designed, it is essential to implement risk management practices that align with the organization's risk management strategy. This may involve using a range of financial instruments, such as forwards, options, and swaps, to hedge against currency risk, as well as implementing operational controls and procedures to minimize exposure to forex risk.5. Monitor and Review the Forex Management System: Once the risk management practices have been implemented, it is essential to monitor the effectiveness of the forex management system and to regularly review and update the organization's risk management policies, procedures, and practices in response to changing market conditions, business activities, and risk profiles.Best Practices for Forex ManagementIn addition to developing and implementing a forex management system, there are several best practices that organizations and individuals can follow to enhance their forex management capabilities, including:1. Develop a Deep Understanding of Forex Market Dynamics: To effectively manage forex risk, it is essential to develop a deep understanding of the factors that drive exchange rate movements, including economic indicators, interest rates, inflation, geopolitical events, and market sentiment. This will help organizations and individuals make informed decisions about their forex risk exposure and potential risk management strategies.2. Establish Clear Objectives and Risk Tolerance: It is essential to establish clear objectives for forex management and to define the organization's risk tolerance. This will help guide the development of a risk management strategy that is aligned with the organization's strategic and financial objectives and that takes into account the organization's appetite for risk.3. Diversify Currency Exposure: Diversification is a key principle of effective forex management. By diversifying currency exposure across multiple currencies, organizations and individuals can reduce their reliance on any single currency and mitigate the impact of adverse exchange rate movements.4. Utilize Risk Management Instruments: There are a range of financial instruments available to manage forex risk, including forwards, options, and swaps. Organizations and individuals should consider utilizing these instruments to hedge against currency risk and to protect against adverse exchange rate movements.5. Implement Robust Risk Monitoring and Reporting: Effective risk monitoring and reporting practices are essential for managing forex risk. Organizations and individuals should establish robust processes for monitoring currency exposure, measuring risk, and reporting on the effectiveness of the forex management system to key stakeholders.ConclusionEffective forex management is essential for organizations and individuals to mitigate currency risk and achieve their financial objectives. By developing and implementing a comprehensive forex management system that encompasses risk identification, measurement, management, and monitoring, as well as following best practices for forex management, organizations and individuals can better manage their exposure to currency risk and position themselves for success in the global marketplace.。
记账式国债承销方式 分销方法
记账式国债承销方式分销方法英文回答：Underwriting Methods for Registered Securities.Firm Commitment Underwriting.In a firm commitment underwriting, the underwriter agrees to purchase the entire issue of securities from the issuer at a specified price. The underwriter then assumes the risk of selling the securities to investors, and any unsold securities are retained by the underwriter.Best-Efforts Underwriting.In a best-efforts underwriting, the underwriter does not guarantee to purchase the entire issue of securities. Instead, the underwriter agrees to use its best efforts to sell the securities to investors, and any unsold securities are returned to the issuer.Distribution Methods for Underwritten Securities.Syndicate Distribution.In a syndicate distribution, a group of underwriters forms a syndicate to purchase and distribute the securities. Each underwriter in the syndicate is responsible forselling a portion of the securities, and the profits and losses are shared among the syndicate members.Direct Distribution.In a direct distribution, the underwriter sells the securities directly to investors without the use of a syndicate. This method is often used for smaller issues of securities or for issues that are expected to be heavily oversubscribed.中文回答：记账式国债承销方式。
财务管理制度 英文范文
财务管理制度英文范文Financial Management SystemIntroductionFinancial management is an essential part of every organization, regardless of its size or nature. A well-designed and properly implemented financial management system allows an organization to effectively monitor and control its financial operations, make informed decisions, and ensure compliance with laws and regulations.This document outlines the financial management system of XYZ Company, providing guidelines and procedures to ensure the efficient and effective management of financial resources. The system covers key areas such as budgeting, accounting, cash management, financial reporting, and internal controls.1. Budgeting1.1. Objectives- Ensure effective allocation of financial resources to achieve organizational goals- Provide a basis for financial planning and decision-making- Control expenditure and prevent overruns1.2. Process- Prepare an annual budget based on inputs from various departments and stakeholders- Review and approve the budget by the management team- Monitor budget performance on a regular basis and take corrective actions when necessary- Conduct periodic budget reviews and adjustments, if required- Encourage the participation of relevant departments to promote ownership and accountability2. Accounting2.1. Chart of Accounts- Maintain a standardized chart of accounts to ensure consistency in financial reporting- Update the chart of accounts as needed to reflect changes in business operations or regulatory requirements2.2. Recording of Transactions- Record all financial transactions accurately, promptly, and in accordance with generally accepted accounting principles (GAAP) - Implement a double-entry accounting system to maintain proper books of accounts- Segregate duties to prevent conflicts of interest and ensure internal controls2.3. Financial Statements- Prepare accurate and reliable financial statements (income statement, balance sheet, and cash flow statement) on a monthly, quarterly, and annual basis- Ensure compliance with applicable accounting standards and legal requirements- Present financial statements to the management team for review and approval3. Cash Management3.1. Objectives- Optimize cash flow to meet operational needs and financial obligations- Minimize idle cash and associated costs, such as bank charges and interest expenses- Safeguard cash against theft or misappropriation3.2. Procedures- Develop cash forecasts to estimate daily, weekly, and monthly cash requirements- Maintain effective controls over cash receipts and disbursements - Establish clear and documented procedures for approving and processing payments- Periodically review banking arrangements and negotiate favorable terms and conditions4. Financial Reporting4.1. Internal Reports- Generate internal reports to provide management with timely and accurate financial information for decision-making- Examples include budget variance reports, management accounts, and key performance indicators (KPIs)4.2. External Reports- Prepare financial reports for external stakeholders, such as shareholders, lenders, and regulators- Ensure compliance with legal and regulatory requirements, such as annual financial statements and tax filings- Present accurate and transparent financial information to maintain credibility and trust5. Internal Controls5.1. Objectives- Safeguard company assets from loss, theft, or misuse- Prevent errors, fraud, and irregularities in financial transactions - Ensure compliance with laws, regulations, and internal policies 5.2. Measures- Implement segregation of duties to avoid concentration of power and enhance accountability- Conduct regular internal audits to assess the effectiveness of controls- Implement a robust system of checks and balances to detect and prevent errors and fraud- Provide training and awareness programs to employees regarding their roles and responsibilities in maintaining internal controls ConclusionA robust financial management system is critical for the success and sustainability of any organization. XYZ Company is committed to implementing and adhering to the guidelines and procedures outlined in this document to ensure efficient utilization of financial resources, accurate financial reporting, and strong internal controls. Regular review and improvement of the systemwill be conducted to adapt to changing business needs and regulatory requirements.。
外汇管理规定英文(3篇)
第1篇I. IntroductionThe management of foreign exchange in China is governed by a comprehensive set of regulations designed to ensure the stability and orderly development of the foreign exchange market. These regulations are essential for maintaining the balance of payments, promoting economic growth, and protecting the interests of both domestic and foreign entities involved in foreign exchange transactions. This document aims to provide an in-depth overview of the key regulations governing foreign exchange in China.II. Legal FrameworkThe legal framework for foreign exchange management in China isprimarily established by the following laws and regulations:1. Foreign Exchange Law of the People's Republic of China (1996): This foundational law provides the overall legal framework for foreign exchange management in China.2. Administrative Measures for Foreign Exchange Management (2008): These measures provide detailed rules and procedures for the implementation of the Foreign Exchange Law.3. Circulars and Notices Issued by the State Administration of Foreign Exchange (SAFE): These documents provide specific guidance and instructions on various aspects of foreign exchange transactions.III. General ProvisionsThe following are some of the general provisions that govern foreign exchange in China:1. Legal Entity Requirement: Only legal entities registered in China, such as companies, can engage in foreign exchange transactions. Individuals are generally not allowed to engage in foreign exchange transactions except for specific purposes, such as travel or education.2. Official RMB Rate: The official exchange rate for RMB is determined by the People's Bank of China (PBOC) based on the market供求关系。
财务管理制度英文版
IntroductionThe Financial Management System is a comprehensive framework designed to ensure the effective and efficient management of financial resources within an organization. This system encompasses a set of policies, procedures, and guidelines that are implemented to safeguard assets, optimize financial performance, and comply with legal and regulatory requirements. The following document outlines the key components of our Financial Management System.1. ObjectiveThe primary objective of our Financial Management System is to:- Ensure the accuracy, completeness, and reliability of financial information.- Maximize the value of the organization through sound financial planning and decision-making.- Comply with all applicable laws, regulations, and accounting standards.- Promote transparency and accountability in financial operations.2. Organizational StructureThe Financial Management System is managed by the Finance Department, which is responsible for:- Establishing and implementing financial policies and procedures.- Overseeing the preparation of financial reports and statements.- Managing the organization's cash flow and liquidity.- Ensuring compliance with internal controls and external regulations.3. Financial Policies and ProceduresOur Financial Management System includes the following key policies and procedures:- Budgeting: A comprehensive budgeting process is in place to ensurethat financial resources are allocated effectively and efficiently.- Accounts Payable: A robust accounts payable process is implemented to ensure timely payment of invoices and maintain vendor relationships.- Accounts Receivable: A systematic accounts receivable process is followed to ensure timely collection of receivables and minimize bad debt.- Cash Management: A cash management policy is in place to ensure adequate liquidity and minimize the cost of capital.- Investment Management: A well-defined investment policy is followed to manage the organization's investments and maximize returns.- Internal Controls: A strong internal control framework is established to safeguard assets, ensure compliance, and prevent fraud.- Compliance: Regular audits and reviews are conducted to ensure compliance with all applicable laws, regulations, and accounting standards.4. Financial ReportingThe Financial Management System requires the preparation of accurate and timely financial reports, including:- Balance Sheets: Provide a snapshot of the organization's financial position at a specific point in time.- Income Statements: Summarize the organization's revenues, expenses, and net income over a specific period.- Cash Flow Statements: Provide information about the organization's cash inflows and outflows during a specific period.- Statement of Changes in Equity: Detail the changes in theorganization's equity during a specific period.5. Training and CommunicationOur Financial Management System includes training programs for all employees to ensure they understand their roles and responsibilities in managing financial resources. Regular communication is maintained between the Finance Department and other departments to ensure a cohesive and effective financial management process.ConclusionThe Financial Management System is a crucial component of our organization's success. By following this system, we ensure theefficient and effective management of financial resources, promote transparency and accountability, and ultimately contribute to the organization's overall success.。
财务管理制度英文
财务管理制度英文1. IntroductionFinancial management is a critical aspect of any business organization. It involves planning, organizing, directing and controlling financial activities. The financial management system is a set of procedures, processes, policies, and software used by organizations to manage financial operations. The purpose of a financial management system is to ensure that the organization's financial resources are utilized effectively and efficiently.2. Objectives of Financial Management SystemThe primary objective of a financial management system is to maximize the value of the organization. This involves making decisions that maximize the return on investment and minimize risk. The financial management system also aims to ensure that financial planning and budgeting are aligned with the organization's strategic goals. It should provide accurate and timely financial information to enable the management to make informed decisions. The financial management system should also ensure compliance with legal and regulatory requirements.3. Components of Financial Management SystemThe financial management system comprises several components that work together to achieve the objectives of the organization. These include financial planning, budgeting, accounting, reporting, internal controls, and financial software.Financial Planning: This involves setting financial objectives, identifying resources, and developing strategies to achieve the objectives. Financial planning also involves forecasting future financial needs and determining the sources of funding.Budgeting: Budgeting involves the preparation and allocation of financial resources to achieve the organization's objectives. It also involves monitoring and controlling the use of financial resources.Accounting: This component involves recording, classifying, and summarizing financial transactions. It involves the preparation of financial statements such as the balance sheet, income statement, and cash flow statement.Reporting: Financial reporting involves communicating financial information to internal and external stakeholders. It includes the preparation of financial reports such as annual reports, quarterly reports, and tax returns.Internal Controls: Internal controls are procedures and policies designed to safeguard the organization's assets and ensure the accuracy and reliability of financial information. Internal controls also help to prevent fraud and errors.Financial Software: Financial software is used to automate and streamline financial processes. It includes accounting software, budgeting software, and financial reporting software.4. Policies and ProceduresA financial management system should have clear and comprehensive policies and procedures to guide financial operations. These policies and procedures should cover areas such as financial planning, budgeting, accounting, reporting, internal controls, and financial software.Financial Planning and Budgeting Policies: These policies should outline the process for setting financial objectives, identifying resources, and developing strategies. They should also cover the process for preparing and allocating budgets.Accounting Policies: These policies should cover areas such as revenue recognition, expense recognition, depreciation, and inventory valuation. They should also cover the process for financial statement preparation and reporting.Internal Control Policies: These policies should cover areas such as segregation of duties, authorization and approval, physical controls, and documentation and record keeping.Financial Reporting Policies: These policies should cover areas such as the frequency and format of financial reporting, the content of financial reports, and the distribution of financial reports.Financial Software Policies: These policies should cover the selection, implementation, and use of financial software. They should also cover areas such as security, access controls, and data integrity.5. Roles and ResponsibilitiesA financial management system should clearly define the roles and responsibilities of the individuals involved in financial operations. These roles and responsibilities should be documented and communicated to all stakeholders.Financial Manager: The financial manager is responsible for overseeing the financial management system. This involves setting financial objectives, developing strategies, preparing budgets, and monitoring financial performance.Accountant: The accountant is responsible for recording, classifying, and summarizing financial transactions. This involves preparing financial statements, reconciling accounts, and analyzing financial data.Controller: The controller is responsible for overseeing internal controls and ensuring compliance with policies and procedures. This involves identifying and mitigating financial risks, preventing fraud and errors, and implementing internal controls.Chief Financial Officer (CFO): The CFO is responsible for overseeing the overall financial management of the organization. This involves providing financial leadership, managing financial risks, and ensuring compliance with legal and regulatory requirements.6. Implementation and TrainingThe implementation of a financial management system involves the selection, customization, and deployment of financial software. It also involves the training of staff on the policies, procedures, and software used in the financial management system.Selection of Financial Software: The first step in implementing a financial management system is to select the appropriate financial software. This involves identifying the organization's requirements, evaluating available options, and selecting the software that best meets the organization's needs.Customization of Financial Software: Once the financial software has been selected, it may need to be customized to align with the organization's policies and procedures. This could involve configuring the software, creating custom reports, and integrating with other systems.Deployment of Financial Software: The next step is to deploy the financial software and migrate financial data. This could involve installation, configuration, data migration, and user acceptance testing.Training of Staff: Once the financial software has been deployed, staff should be trained on how to use the software. This could involve formal training sessions, on-the-job training, and online tutorials.7. Monitoring and EvaluationThe final step in implementing a financial management system is to monitor and evaluate its performance. This involves measuring the system against the organization's objectives, identifying areas for improvement, and making adjustments as necessary.Measurement of Performance: The performance of the financial management system should be measured against the organization's financial objectives. This could involve comparing budgeted and actual financial performance, analyzing financial ratios, and benchmarking against industry standards.Identification of Improvement Areas: Based on the performance measurements, areas for improvement should be identified. This could involve areas such as cost reduction, revenue enhancement, risk management, and compliance.Adjustments and Upgrades: Finally, adjustments and upgrades should be made to the financial management system. This could involve changes to policies and procedures, enhancements to financial software, and additional training for staff.8. ConclusionIn conclusion, a financial management system is a critical component of any business organization. It involves financial planning, budgeting, accounting, reporting, internal controls, and financial software. The system should have clear policies and procedures, defined roles and responsibilities, and a well-defined implementation and training plan. It should also be monitored and evaluated to ensure that it aligns with the organization's objectives and to make adjustments as necessary. A well-implemented financial management system can help to maximize the value of the organization and ensure financial stability and growth.。
商业银行柜台记账式国债交易管理办法
商业银行柜台记账式国债交易管理办法中国人民银行令（2002)第2号为了规范商业银行柜台记帐式国债交易行为，促进债券市场健康发展，中国人民银行制定了《商业银行柜台记帐式国债交易管理办法》,经中国人民银行行务会议通过，现予发布施行.第一章总则第一条为规范商业银行柜台记账式国债交易行为，方便投资人买卖记账式国债，维护投资人的合法权益，促进债券市场的健康发展，根据国家有关法律法规,制定本办法。
第二条本办法所称记账式国债（以下简称债券）是指由财政部指定、经中国人民银行批准可在商业银行柜台进行交易的记账式国债。
第三条本办法所指商业银行柜台债券交易(以下称柜台交易）是指商业银行通过其营业网点与投资人进行债券买卖，并办理托管与结算的行为。
第四条中国人民银行商财政部后，可批准具备条件的商业银行成为柜台交易承办银行（以下简称承办银行）,办理柜台交易业务。
第五条本办法所称投资人是指通过商业银行营业网点与商业银行买卖债券的个人和单位。
金融机构不得通过商业银行营业网点买卖债券.第六条柜台交易应遵循公平、诚信的原则.投资人自担投资风险。
第七条柜台交易债券实行两级托管体制。
中央国债登记结算有限责任公司（以下简称中央结算公司）为中国人民银行指定的债券一级托管人.承办银行为债券二级托管人。
债券托管账户采用实名制。
第八条中央结算公司应依据本办法制定债券柜台交易业务规则并规范相关数据交换.第九条中国人民银行是柜台交易的主管部门。
中国人民银行分支机构对辖内承办银行的柜台交易进行日常监督。
第二章承办银行第十条申请成为承办银行的商业银行应具备以下条件：（一)具备统一、安全、稳定的计算机业务处理系统;（二）有健全的内部管理制度和风险防范机制;（三)有专门负责柜台交易的业务部门和合格的专职人员;(四）在全国银行间债券市场交易活跃，申请前二年债券业务量排名靠前；(五）申请前连续三年为国债承销团成员；(六)申请前二年在全国银行间债券市场无重大违规记录；（七）中国人民银行要求的其他条件。
记账式国债会亏本吗？
记账式国债会亏本吗？记账式国债会亏本吗?记账式国债存在亏本的可能性，比如说：如果高价买入低价卖出，那么就有可能会亏损到本金，记账式国债并不是保本、保息的，是存在一定风险性的，所以大家在购买的时候，要注意其风险性，而且记账式国债的收益率也是会浮动的，并不是固定的。
在购买记账式国债的时候，要注意低价买入高价卖出，这样才可以从中赚取差价，一般来说，记账式国债持有到期还本付息这种情况，很少会有亏损的情况，一般都是赚钱的情况比较多的，其风险是比较小的。
而记账式的付息方式主要是有两种，一种是通过证券账户低买高卖获取价差利润，另一种是持有记账式国债到期获得利息，一般来说，记账式国债要到期才能兑现。
记账式国债收益高吗?记账式国债收益一般是比储蓄国债要低一点，但是要注意的是储蓄国债的收益率一般相对比较固定，但是记账式国债的收益有时候会高一点，有时候会低一点，不会很固定。
从资金方面来看，记账式国债的收益是取决于买入的金额和到期收益率是多少，一般买入的金额越多，收益率越高，赚的钱就会越多的。
但是因为记账式国债和银行存款还是会有区别的，也就是存在风险性的，所以在购买的时候，也要考虑到自身能承受风险的能力，如果不能承受其风险的话，那么就不要随意地购买，不然是有可能会损失到本金的。
另外要注意的是记账式国债的期限品种总共有29只，1-20年期限不等，记账式国债是有期限的，其流动性不是很好，在购买的时候，要规划好资金，最好是多久不要用的资金，就购买多久的期限，或者提前准备好一笔备用金。
分析一只股票的盘口据悉，盘口上包括了股票当天的走势状况，分析一只股票的盘口大小主要包括五个部分，分别是委托比;五档买卖挂单;开盘价收盘价、涨跌幅、最低最高价、量比、内外盘、总成交量;换手率、总股本流通股本、净资产、收益、动态市盈率;买卖成交单。
在股票是市场中股票的盘口是指在交易过程中实时盘面数据窗口。
盘口数据中通常在由委托比例、交易买卖五档挂单数据、股票开盘价、股票收盘价、股票涨跌幅、股票最高价、股票最低价、股票最新价、股票的量比、股票的内外盘数据、股票的总成交量、股票的换手率、股票的总股本、股票的流通股本、股票的净资产、股票的市盈率、预期收益、股票的净流入额、股票的大宗流入、股票所属板块概念等组合而成的综合数据。
中国银行人记账式国债质押管理办法
挂失或依法止付的记账式国债，不得申办记账式国债质押贷款。
第二章贷款对象、用途和条件第五条贷款对象：凡具有完全民事行为能力的自然人，持有本人或经第三者(出质人)同意，财政部发行、中国银行承销和代售的未到期记账式国债，均可向中国银行申请办理记账式国债质押贷款。
第六条贷款用途：记账式国债质押贷款借款人可将贷款用于各种正常的个人消费需求，以及用于正常经营活动的资金需求。
第七条贷款条件：申请记账式国债质押贷款的借款人必须符合下列条件：(一)具有完全民事行为能力的自然人；(二)有固定居所和有效身份证件；(三)必须持有中国银行承销的本人名下未到期的记账式国债；(四)使用第三人(出质人)的记账式国债办理质押贷款，需出具第三人书面同意的文件，并同时出示本人和第三人的有效身份证件；(五)贷款人规定的其他条件。
第八条贷款额度：记账式国债质押贷款额度起点为5000元；贷款最高限额应不超过记账式国债账户余额的80％。
第九条贷款期限：记账式国债质押贷款期限最长不超过一年。
第十条贷款利率：记账式国债质押贷款利率按中国人民银行公布的同档次贷款利率执行。
贷款期限不足6个月的，按6个月贷款利率确定。
如借款人提前还贷，贷款利息按合同利率和实际借款天数计算。
在贷款期内如遇利率调整，贷款利率执行中国人民银行的有关规定。
第四章贷款担保第十一条借款人向贷款人申请记账式国债质押贷款，必须以本人或第三者(出质人)名下的、由中国银行承销的未到期记账式国债作质押，并与贷款人签订《借款合同》。
第十二条在贷款发放前，若贷款人认为有必要，借贷双方应到公证机关办理《借款合同》的公证手续。
第五章贷款申请与审批第十三条申请记账式国债质押贷款，借款人应向贷款人提出书面申请，并提供以下资料：(一)记账式国债质押贷款借款申请书；(二)出示有效身份证件原件(指居民身份证、户口簿或其他有效居留身份证)，并提供其复印件；(三)财政部发行，由中国银行承销，买卖记账式国债所用债券托管账户卡(四)使用第三人(出质人)的记账式国债办理质押贷款，须出示第三人书面同意的文件(且有出质人签章)、国债托管账户卡及有效身份证件；并提供其有效身份证复印件；(五)贷款人要求提供的其他证明文件或资料。
财务管理制度-中英文对照
财务管理制度<试行>Financial Management Regulations<Proposed>第一章总则第一条为了加强公司的财务管理和财务监督工作，保护本公司和投资人各方的利益，根据国家有关外商投资企业的法律、法规等，特制定本制度。
1. This system is hereby established in the list of national laws and regulations regarding to foreign investment enterprise in order to well manage and supervise financial affairs of this company and protect interests of the company and investors.第二条本制度适用于上海有限公司。
2. This system is applicable to Shanghai Co., Ltd.第三条公司的财务活动，遵守中国的有关法律、法规和本规定，接受国家财税机关的检查和监督，并对董事会及投资人各方负责。
3. All financial activities of this company conform to Chinese laws, regulations and this system, receive inspection and supervision of state financial and tax authority and are responsible to board of directors and investors.第四条公司各部门和职员办理财会及财会相关事务，必须遵守本制度。
4. Departments and employees of this company shall abide by this system when involved in financial affairs or such affairs concerned.第二章现金管理第五条严格按照中国人民银行规定的现金管理办法和财政部关于企业单位货币资金管理和控制的规定，办理有关现金收支业务。
会计手工记账流程英文版
会计手工记账流程英文版The manual journal entry process is a crucial part of the accounting system as it allows for the recording of financial transactions that cannot be captured through automated means. This process helps ensure accurate and complete financial information. The following is a step-by-step guide outlining the flow of manual journal entry:1. Identify the Need for a Manual Journal Entry:Before proceeding with a manual journal entry, it is essential to determine the necessity of such an entry. This may include adjustments, corrections, accruals, or any other transactions that require manual intervention.2. Gather Relevant Information:Collect all relevant documents and information necessary to prepare the journal entry. This may include invoices,receipts, bank statements, and any other supporting documentation.3. Determine the General Ledger Accounts:Identify the appropriate general ledger accounts thatwill be impacted by the transaction. Select the debit and credit accounts based on the nature of the transaction and the accounting principles governing it.4. Prepare the Journal Entry:Use the information gathered to compose the manualjournal entry. Format the entry appropriately, indicating the date, accounts impacted, and corresponding debit and credit amounts. Provide a clear and concise description of the transaction.5. Get Approval:Submit the manual journal entry for approval to the designated authority. Depending on the organization'sstructure, this may involve obtaining approval from a supervisor, manager, or the finance department.6. Review and Posting:Once approved, review the journal entry for accuracy and completeness. Ensure that all amounts are correctly entered and that debits and credits are properly balanced. Post the journal entry to the general ledger by entering the data into the accounting system or ledger.7. Reconciliation:Periodically reconcile the manual journal entries with other accounting records to ensure consistency and accuracy. This process helps identify any discrepancies or errors that may require further investigation and adjustment.8. Retention and Documentation:Maintain proper records and documentation of all manual journal entries. This includes saving a copy of the entry,supporting documents, and any approval or review records. Adhering to document retention policies ensures compliance with regulatory requirements and supports future auditing or analysis.In conclusion, the manual journal entry process plays a crucial role in maintaining accurate financial records. By following the outlined steps, organizations can ensure the integrity of their accounting system and meet financial reporting obligations.。
记账式国债管理办法-英文版
商业银行柜台记账式国债交易管理办法发布：2008—3—21 19:39 作者: 法律英语来源: Internet 查看: 182次【字体：变小变大】TAG:法律英语英文法规行业英语中国人民银行令第2号颁布日期:20020131 实施日期：20020131 颁布单位：中国人民银行No.2January 31, 2002To regulate the book—entry government bonds trading over the counter of commercial banks and encourage healthy development of bond market, the People’s Bank of China stipulated the Administration Rules on the Book—entry Government Bonds Trading over the Counter of Commercial Banks. Now it enters into force after the passage by the Executive Meeting of the People’s Bank of China。
Attachment：Procedures on the Book—entry Government Bonds Trading over the Counter of Commercial BanksChapter I General ProvisionsArticle 1 To regulate book—entry government bonds trading over the counter of commercial banks, facilitate investor's trading activities and protect their legal rights and encourage the healthy development of the bond market, the People's Bank of China stipulated the Procedures in accordance withrelevant laws and regulations。
全面的代理记账合约英文版
全面的代理记账合约英文版Comprehensive Agency Accounting ContractThis document outlines the terms and conditions of the agency accounting contract between [Client Name] and [Accounting Firm Name]. The purpose of this agreement is to establish a clear understanding of the services to be provided, the responsibilities of both parties, and the terms of payment.Services Provided- Bookkeeping services including recording financial transactions, maintaining general ledgers, and preparing financial statements.- Tax preparation and filing services, ensuring compliance with all relevant laws and regulations.- Financial analysis and reporting to help the client make informed business decisions.Responsibilities of Client- Provide all necessary financial information and documents in a timely manner.- Respond promptly to any requests or inquiries from the accounting firm.- Review and approve financial statements and tax filings before submission.Responsibilities of Accounting Firm- Maintain confidentiality of all client information and financial records.- Provide accurate and timely accounting services in accordance with industry standards.- Keep the client informed of any changes in laws or regulations that may affect their financial situation.Terms of Payment- The client agrees to pay the accounting firm a monthly retainer fee of [amount] for the services outlined in this contract.- Additional fees may apply for any extra services requested by the client outside the scope of this agreement.- Payments are due on the [date] of each month and must be made in full to avoid any disruption in services.Both parties acknowledge that this contract represents the entire agreement between them and supersedes any previous agreements or understandings. Any amendments to this contract must be made in writing and signed by both parties.Signed:[Client Name] [Accounting Firm Name]Date: ________ Date: ________。
外汇管理制度英文
外汇管理制度英文IntroductionForeign exchange management system refers to the process and rules governing the buying and selling of foreign currencies. It is an essential component of a country's economic structure and plays a crucial role in managing the balance of trade and international transactions. The foreign exchange market is the largest and most liquid financial market in the world, and the effective management of this system is crucial for a country's economic stability and growth.In this paper, we will discuss the various aspects of foreign exchange management, including its role in the economy, the regulatory framework, and the challenges and opportunities it presents.Role of Foreign Exchange ManagementThe foreign exchange market is a global decentralized or over-the-counter market for the trading of currencies. This market determines the foreign exchange rate, which is the rate at which one currency can be exchanged for another. The foreign exchange market facilitates international trade and investment by allowing companies and individuals to convert one currency into another.The foreign exchange market also plays a crucial role in determining a country's balance of trade and international reserves. A country's balance of trade is the difference between the value of its exports and imports, and it is influenced by the exchange rate. A higher exchange rate makes a country's exports more expensive and imports cheaper, while a lower exchange rate has the opposite effect.The foreign exchange market also affects a country's international reserves, which are held to support a country's currency and to provide confidence in its ability to meet its international payment obligations. A country's international reserves are influenced by the balance of trade, as well as by capital flows, interest rates, and other economic factors.Regulatory FrameworkThe foreign exchange market is a complex and highly regulated market, with rules and regulations governing the conduct of both domestic and international participants. The regulatory framework for foreign exchange management varies from country to country, but generally includes a central bank or monetary authority that is responsible for overseeing the foreign exchange market and implementing relevant policies and regulations. In many countries, the central bank is responsible for maintaining the stability of the exchange rate, as well as for managing international reserves and intervening in the foreign exchange market to influence the exchange rate. Central banks also have the authority tolicense and regulate foreign exchange dealers and to monitor and enforce compliance with foreign exchange regulations.In addition to central banks, there are often other regulatory agencies and bodies involved in foreign exchange management, including government agencies, financial regulators, and international organizations. These entities play a crucial role in ensuring the integrity and stability of the foreign exchange market and in protecting the interests of market participants and the public.Challenges and OpportunitiesThe foreign exchange market presents a number of challenges and opportunities for countries and market participants. One of the main challenges is managing the volatility and uncertainty of the foreign exchange market, which can be influenced by a wide range of factors, including economic indicators, political events, and market sentiment.Managing exchange rate volatility is a key priority for many countries, as rapid and unpredictable movements in the exchange rate can have a significant impact on a country's economy and on the stability of its financial system. Central banks and other regulatory authorities use a variety of tools and techniques to manage exchange rate volatility, including intervention in the foreign exchange market, interest rate adjustments, and capital controls.Another challenge in foreign exchange management is ensuring compliance with regulations and preventing illegal activities such as money laundering, fraud, and market manipulation. Regulators and law enforcement agencies need to have effective surveillance and enforcement mechanisms in place to detect and deter illegal activities in the foreign exchange market.Despite these challenges, the foreign exchange market also presents significant opportunities for countries and market participants. The foreign exchange market provides a vital mechanism for facilitating international trade and investment, and it offers opportunities for companies and individuals to hedge against currency risk and to diversify their investment portfolios.The foreign exchange market also plays a crucial role in promoting financial innovation and technological advancement. The development of electronic trading platforms, algorithmic trading, and other technological innovations has helped to increase market efficiency and liquidity, as well as to expand access to the foreign exchange market for a wider range of participants.ConclusionForeign exchange management is a critical component of a country's economic infrastructure, and it plays a crucial role in facilitating international trade and investment, managing the balance of trade, and maintaining stability in the exchange rate andinternational reserves. Effective foreign exchange management requires a robust regulatory framework, as well as the ability to address the challenges and opportunities presented by the foreign exchange market.As the global economy becomes increasingly interconnected and as technological advancements continue to reshape the financial industry, the foreign exchange market will continue to evolve and present new challenges and opportunities for countries and market participants. It is essential for policymakers, regulators, and market participants to work together to ensure the integrity and stability of the foreign exchange market and to maximize its potential benefits for the global economy.。
英语外汇管理制度
英语外汇管理制度IntroductionForeign exchange management is the process of monitoring and controlling the flow of foreign currency in and out of a country. It is a critical function of a nation's economic and financial stability as it ensures smooth and efficient functioning of the foreign exchange market. The foreign exchange (forex) market is a global decentralized or over-the-counter market for the trading of currencies. This market determines foreign exchange rates for every currency. It includes all aspects of buying, selling and exchanging currencies at current or determined prices. In this paper, we will discuss the importance of foreign exchange management, the current challenges in the forex market, and the best practices for a foreign exchange management system.Importance of Foreign Exchange ManagementForeign exchange management plays a critical role in ensuring economic stability and growth. It allows for the smooth flow of international trade, investment, and financial transactions. Here are some key reasons why foreign exchange management is important:1. Ensuring exchange rate stability: Fluctuations in exchange rates can lead to instability in a country's economy. Foreign exchange management helps in maintaining exchange rate stability by monitoring and controlling the flow of foreign currency.2. Facilitating International trade and investment: Foreign exchange management ensures that businesses can engage in international trade and investment without facing excessive currency risks. It provides a mechanism for converting one currency into another, enabling trade and investment to flourish.3. Reserves management: Foreign exchange reserves are an important tool for addressing balance of payment issues, ensuring liquidity in the economy, and maintaining confidence in the currency. Effective foreign exchange management helps in building and managing foreign exchange reserves.4. Managing capital flows: Foreign exchange management helps in managing capital flows, including foreign direct investment, portfolio investment, and external borrowing. It helps in regulating the flow of capital in and out of the country, which is crucial for maintaining economic stability.Challenges in the Forex MarketThe forex market is a complex and highly volatile market, with several challenges that need to be addressed. Some of the key challenges in the forex market include:1. Exchange rate volatility: Exchange rates can fluctuate significantly due to various factors such as economic data releases, political events, and geopolitical tensions. This volatility can lead to uncertainty and risk for businesses and investors.2. Speculative trading: The forex market is also driven by speculative trading, where traders buy and sell currencies based on short-term price movements. This speculative activity can lead to excessive volatility and can impact the stability of exchange rates.3. Regulatory compliance: The forex market is subject to stringent regulatory requirements in many countries. Adhering to these regulations and compliance standards can be challenging for financial institutions and forex brokers.4. Technology and infrastructure: The forex market relies heavily on technology and infrastructure for trading, clearing, and settlement. The market requires robust and high-speed systems to ensure efficient and secure transactions.Best Practices for Foreign Exchange Management SystemTo effectively manage foreign exchange, it is important to implement best practices in the foreign exchange management system. Some of the best practices include:1. Risk management: Implementing a robust risk management framework is critical for managing foreign exchange risk. This includes identifying, measuring, and mitigating currency risks through hedging and other risk management techniques.2. Compliance and regulations: Adhering to regulatory requirements and compliance standards is essential for effective foreign exchange management. It is important to stay updated with the latest regulatory developments and ensure that the foreign exchange management system complies with all relevant regulations.3. Technology infrastructure: Investing in a reliable and efficient technology infrastructure is crucial for the smooth functioning of the foreign exchange management system. This includes trading platforms, risk management systems, and back-office systems to handle clearing and settlement.4. Liquidity management: Effective liquidity management is important for managing foreign exchange reserves and ensuring liquidity in the market. This includes monitoring and managing the flow of foreign currency to maintain adequate reserves.5. Transparency and reporting: Maintaining transparency in foreign exchange transactions and reporting is important for ensuring accountability and oversight. This includes regular reporting on foreign exchange reserves, transactions, and performance.ConclusionForeign exchange management is a critical function for a country's economic stability and growth. It is important to implement best practices in the foreign exchange management system to effectively monitor and control the flow of foreign currency. This includes risk management, compliance with regulations, technology infrastructure, liquidity management, and transparency in reporting. By implementing these best practices, countries andfinancial institutions can effectively manage foreign exchange and ensure stability in the forex market.。
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商业银行柜台记账式国债交易管理办法发布: 2008-3-21 19:39 作者: 法律英语来源: Internet 查看: 182次【字体：变小变大】TAG:法律英语英文法规行业英语中国人民银行令第2号颁布日期：20020131 实施日期：20020131 颁布单位：中国人民银行No.2January 31, 2002To regulate the book-entry government bonds trading over the counter of commercial banks and encourage healthy development of bond market, the People's Bank of China stipulated the Administration Rules on the Book-entry Government Bonds Trading over the Counter of Commercial Banks. Now it enters into force after the passage by the Executive Meeting of the People's Bank of China.Attachment:Procedures on the Book-entry Government Bonds Trading over the Counter of Commercial BanksChapter I General ProvisionsArticle 1 To regulate book-entry government bonds trading over the counter of commercial banks, facilitate investor's trading activities and protect their legal rights and encourage the healthy development of the bond market, the People's Bank of China stipulated the Procedures in accordance with relevantlaws and regulations.Article 2 The book-entry government bonds (hereinafter referred to as bonds) defined herein refer to bonds designated by the Ministry of Finance and approved by the People's Bank of China to be traded over the counter of commercial banks.Article 3 Bond trading over the counter of commercial banks (hereinafter referred to as over-the-counter bond trading) defined herein refers to trading activities conducted by commercial banks through their outlets with government bond investors, including bond custody and settlement.Article 4 After consulting with the Ministry of Finance, the People's Bank of China can approve qualified commercial banks to undertake over-the-counter bond trading.(hereinafter referred to as undertaking banks)Article 5 Investors hereof are individuals or enterprises who trade bonds with commercial banks through commercial banks' outlets. Financial institutions shall not buy or sell bonds through commercial banks' outlets.Article 6 Over-the-counter bond trading shall follow the principle of fairness and integrity. Investors shall take the relevant risks alone.Article 7 Over-the-counter traded bonds have a two-tier custody system: the Central Government Bond Registration and Clearing Corporation Ltd. (Hereinafter referred to as Central Clearing Co.) is the primary custodian designated by the People's Bank of China, while the undertaking banks are the secondary custodian.The bond custody account adopts the real name system.Article 8 The Central Clearing Co. shall stipulate business standards for over-the-counter bond tradings in accordance with the Rules and regulate the exchange of relevant data.Article 9 The People's Bank of China is the competent authority for the supervision of over-the-counter trading activities. Branches of the People's Bank of China conduct daily supervision on over-the counter trading activities of the commercial banks in their jurisdiction.Chapter II Undertaking BanksArticle 10 A commercial bank applying to be an undertaking bank shall satisfy the following conditions:(1) The applicant should have unified, safe and stable computerized business processing system;(2) The applicant should have sound internal control system and risk prevention mechanism;(3) The applicant should have a special division to be responsible for over-the-counter trading activities and qualified full-time staff;(4) The applicant should actively participate in the inter-bank bond market and the total bond trading volume two years prior to the application should rank higher;(5) The applicant should have been a member of the underwriter group ofgovernment bonds for three consecutive years before application;(6) The applicant should have no serious violation records two years prior to application in the inter-bank bond market; and(7) Other conditions required by the People's Bank of China.Article 11 A commercial bank that applies for being an undertaking bank shall provide the People's Bank of China with the following materials:(1) An Application Letter;(2) A business plan for over-the-counter trading;(3) An organizational structure and staff arrangement plan for over-the-counter trading;(4) An internal control system and implementation rules worked out in accordance with the Rules;(5) The current situation of computer-based business processing system and a development plan of the business processing system for conducting over-the-counter bond trading business; and(6) Other relevant materials required by the People's Bank of China.Article 12 The Provincial branches of an undertaking bank who apply for over-the-counter trading business shall get the approval by the People's Bank of China having consulted with the Ministry of Finance. The undertaking bank shall submit the name list of the outlets that are to launch over-the-counter trading business to local branches of the People's Bank of China and local fiscal agenciesfor record, and shall publish the information through China Bond Information Network or other relevant media.Article 13 An undertaking bank shall separate the over-the-counter trading business with other bond businesses in the inter-bank bond market. Its responsible units, staffs and relevant accounts shall be managed separately.Article 14 An undertaking bank can conduct the following businesses:(1) Buying and selling bonds with investors as a self-managing dealers and providing two-way quotation;(2) Opening custody accounts for bond investors and conducting custody, settlement and other relevant businesses;(3) Selling bonds and servicing bond principle and interest through their outlets; and(4) Handling the bond registration as collateral for investors.Article 15 An undertaking bank has the following rights:(1) Requiring investors provide real and effective identification documents; and(2) Providing bid and offer prices with discretion within the established spreads.Article 16 An undertaking bank's commitments include:(1) Opening and maintaining accounts for investors and providing account requiring, information and consulting services;(2) Publishing price quotations for over-the-counter trading in accordance with the Rules;(3) Accurately and continuously keeping record of investor's bonds transactions and balances, and transmitting daily over-the-counter trading data in required forms and types to the Central Clearing Co.;(4) Keeping investor's account information confidential; and(5) Reporting to the People's Bank of China the information about over-the-counter trading business, serious events being reported to both the People's Bank of China and the Ministry of Finance.Chapter III Trading and SettlementArticle 17 Over-the-counter trading shall be conducted through the over-the-counter trading business processing system (hereinafter referred to as trading system) of the undertaking bank.Article 18 Business day for over-the-counter trading is any day from Monday to Friday, except legal holidays. An undertaking bank shall not stop over-the-counter trading without approval by the People's Bank of China.Article 19 Investors shall open bond custody accounts in their real names, and open or designate a corresponding capital account according to the requirement of the undertaking bank.Article 20 Investors shall provide the undertaking bank with written orders in buying or selling bonds. The undertaking bank shall maintain complete record of investors' orders in its trading system and provide investors with completerecord of delivery as requested.Article 21 The spread between the bid and offer prices made by an undertaking bank shall not be higher than the price difference set up or adjusted jointly by the People's Bank of China and the Ministry of Finance with consideration of market situation and discussion with the undertaking banks.Article 22 Within business hours, undertaking banks shall quote unified bid and offer prices and reference yield to maturity in all their outlets undertaking over-the-counter trading business, at the same time, disclose the information to public. They shall not unquote prices at their wills; And they have the discretion to adjust their quotations according to market conditions.Article 23 Undertaking banks shall present the following notice prominently in all their undertaking outlets: "The prices are given according to market changes, investors shall buy or sell bonds at their own risks."Article 24 Undertaking banks shall buy or sell bonds at the disclosed prices. Were there some temporary shortage of certain kind of bond, the relevant undertaking bank may suspend selling the bond and put a report to the People's Bank of China for record. The bank shall replenish supply of the bond within two business days and resume its selling.Article 25 The quotation unit of over-the-counter bond trading is in RMB hundred yuan, and so is the trading unit. The unit for settlement is yuan with two decimals.Article 26 Over-the-counter trading adopts the real time settlement fordelivery and payment. Undertaking banks shall conduct capital and bond settlement for investors timely, and when the trading is concluded, transfer the relevant data and settlement orders to the Central Clearing Co. as required.The Central Clearing Co. shall, in accordance with the data and settlement orders received, finish the bond settlement between the undertaking banks' own accounts and their general broker's accounts before the start of the next business day.Chapter IV Bond Custody and RedemptionArticle 27 The Central Clearing Co. shall open dealer's accounts and general broker's accounts for undertaking banks, and record their own bonds and their clients' bonds respectively. The Central Clearing Co. shall be responsible for the authenticity, accuracy and integrity of the first-grade custodian accounts.Article 28 An undertaking bank shall open bond custodian account for investors to record their bonds. After the Central Clearing Corporation's examination and verification, the outstanding balance recorded by the undertaking bank in the second-grade custodian accounts should be the quantity of bonds held by investors. The undertaking bank shall be responsible for the authenticity, accuracy, integrity and safety of the second-grade custodian accounts.Article 29 Undertaking banks and the Central Clearing Corporation may charge service fees for providing custody and other relevant services.Article 30 Undertaking banks shall strictly separate their own bonds withtheir investors' bonds, and shall not misappropriate investors' bonds.Article 31 Investors may make recustody of their bonds among different undertaking banks.Article 32 Issuers shall transfer the redeemed interest or principal to the fund account designated by the Central Clearing Corporation at least one workday before the interest-payment day or the maturity day. The Central Clearing Corporation shall after receipt transfer the above mentioned money to the undertaking bank one business day in advance, the latter shall transfer the total amount of money to the fund accounts of investors on the interest payment day or redemption day.Chapter V Inquiry and SupervisionArticle 33 Undertaking banks shall establish account information inquiry systems for over-the-counter bonds trading, while the Central Clearing Corporation shall establish an account information reviewing system. An investor may inquire about the transaction volume and outstanding balance of his or her bonds from the undertaking bank or require that the Central Clearing Corporation review his or her outstanding balance through the reviewing system. Were there any doubts, the investor may ask the undertaking bank to explain, and even report that to the local People's Bank of China branch if unsolved.Article 34 Undertaking banks shall as stipulated transfer their over-the-counter trading data to the Central Clearing Corporation, and the latter shall check relevant accounts against the data received. The CentralClearing Corporation shall check any wrong information with the undertaking bank concerned. If the check cannot be finished before the next business day, the Central Clearing Corporation shall suspend part or all of transactions of the undertaking bank with the approval by the People's Bank of China.Article 35 The Central Clearing Corporation shall publish the quotation information provided by undertaking banks to the public through China Bond Information web-site or the media designated by the People's Bank of China.Article 36 With the authorization of the People's Bank of China, the Central Clearing Corporation may examine the second-grade custodian accounts of an undertaking bank.Article 37 Undertaking banks and the Central Clearing Corporation shall report periodically to the People's Bank of China on over-the-counter trading and subject themselves to the inspection and supervision by the People's Bank of China.Chapter VI Penalty ProvisionsArticle 38 A commercial bank that has committed any of the following offences shall, according to the seriousness of the offence, be punished by the People's Bank of China in the formality of circulating a notice of criticism, giving a disciplinary warning, suspending or revoking its trading status, plus a fine of no more than RMB30,000 yuan. Both the senior manager and the directly responsible personnel shall be given disciplinary punishment by their regulatory authorities. Offences against the People's Bank of China management rules governing the competence for posts on Senior Management of FinancialInstitutions will be punished according to the rules.(1) Conducting over-the-counter trading business without approval;(2) Not publishing two-way quotations as stipulated by the rules;(3) Short-selling bonds;(4) Conducting over-the-counter trading business out of the trading system;(5) Not satisfying the need of investors according to the quoted prices;(6) Suspending trading activities without proper causes;(7) Misappropriating investors' bonds;(8) Fabricating bond accounts' records;(9) Change Custody for investors without following the relevant rules;(10) Issuing false bond custody certification;(11) Divulging investors' account secret information; and(12) Other offences against the Rules.Article 39 The Central Clearing Corporation shall be punished by the People's Bank of China circulating a notice of criticism or giving a disciplinary warning plus a fine of no more than RMB30000 yuan for any of the following offences. Both the senior manager and the directly responsible person shall be given a disciplinary punishment by their supervisory authorities.(1) Causing serious losses to undertaking banks or investors because of its dereliction of duty;(2) Publishing false information or divulging non-public information;(3) Inducing investors and resulting in their losses;(4) Facilitating the malicious manipulation of the market or various activities against the Rules by undertaking banks;(5) Divulging secrets of undertaking banks and investors; and(6) Other offences against the Rules.Chapter VII Supplementary ProvisionsArticle 40 The People's Bank of China shall be responsible for the interpretation of the Rules.Article 41 The Rules shall enter into force as of the date of its promulgation。