现金日记簿
金融专业英语最新词汇大全
a flat percentage rate of income 统一比率的所得税税率。
a long position 多头部位，利多形势。
a long position 多头寸；买进的期货合同。
a put option on a debt security 债务证券的卖出期权。
a sales slip 签购单据，售货清单。
a short position 空头部位，短缺头寸。
a short position 空头；卖出的期货合同。
a tax return 税务申报表。
abnormal depreciation 特别折旧。
abnormal spoilage 非正常损坏。
aboriginal cost 原始成本。
acceptance bank 票据承兑行acceptance method 承兑方式。
acceptance risks 承兑风险。
accepting bank 承兑银行accessory risks 附加保险，附加险。
accident insurance 意外保险。
（不包括海上，火灾和人寿保险）。
accommodation of funds 资金融通。
accompany vt. 附带，伴随，陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险。
accounting risks 会计风险。
accounting value 帐面价值。
accounts of assured 保险帐户。
accrued bond interest 应计债券利息accrued depreciation 应计折旧。
accrued dividend 应计股利acknowledgement of declaration (under op预约保险申报确认书。
常见的金融英语词汇
1. a flat percentage rate of income 统一比率的所得税税率2. a long position 多头部位，利多形势3. a long position 多头寸；买进的期货合同4. a put option on a debt security 债务证券的卖出期权5. a sales slip 签购单据，售货清单6. a short position 空头部位，短缺头寸7. a short position 空头；卖出的期货合同8. a tax return 税务申报表9.abnormal depreciation 特别折旧10.abnormal spoilage 非正常损坏11.aboriginal cost：[,æbə'rɪdʒən!]原始成本12.acceptance bank 票据承兑行13.acceptance method 承兑方式14.acceptance risks 承兑风险15.accepting bank 承兑银行16.accessory risks 附加保险，附加险17.accident insurance 意外保险（不包括海上，火灾和人寿险）18.accommodation of funds ：[ə,kɑmə'deʃən资金融通19.accompany vt. 附带，伴随，陪同20.account charges 账户费用21.account current (A/C,a/c) 往来帐户22.account number (A/N) 帐号23.account statement 帐户清单24.accounting exposure 会计风险25.accounting risks：[ə'kauntɪŋ：[rɪsk]会计风险26.accounting value 帐面价值27.accounts of assured：[ə'ʃurd保险帐户28.accrued bond interest [ə'kru应计应计债券利息29.accrued depreciation：[dɪ,priʃɪ'eʃən]应计折旧30.accrued dividend：['dɪvə,dɛnd应计股利31.acknowledgement of declaration (under op预约保险申报确认书32.[,dɛklə'reʃən 宣告，宣言33.active securities 热头股票，活跃的证券34.actual cash value （保险用语）实际现金价值35.actual rate 实际汇率36.adaptive expectations：[ə'dæptɪv[,ɛkspɛk'teʃən适应性预期37.additional insurance 加保，附加保险38.additional reserve：[rɪ'zɝv追加准备金39.adjustable policy 可调整的保险单40.adjustable premium：['primɪəm]奖金、津贴、保险费可调整的保险费41.adjusted debit balance：['dɛbɪt已调整的借方余额42.advance payment of premium 预缴保险费43.advance-decline theory 涨跌理论44.adverse exchange：[æd'vɝs反相的，相反的逆汇、逆汇兑45.advice of drawing 绘画，提拔提款通知书46.advising bank 通知银行47.affiliated bank：[ə'fɪlɪ,etɪd附属的，连管的联行48.affiliated person 关联人49.aftermarket 次级市场50.agent for collection 托收代理银行51.Agricultural Bank of China 中国农业银行52.agricultural loans 农业贷款53.agricultural（animal husbandry）tax 农（牧）业税54.allowance for doubtful debt：['dautfəl备抵呆帐款项55.alternative (either/or) order：[ɔl'tɝnətɪv选择指令56.American Express card 运通卡57.American terms [tɝm美国标价法58.amount in figures：['fɪgjɚ美小写金额59.amount in words 大写金额60.annual membership dues ：['ænjuəl年费61.application form for a banking account 银行开户申请书62.appointed bank 外汇指定银行63.appreciation of exchange rate 汇率升值64.arbitrage 套利65.arbitrage 套购，套利，套汇66.arbitrage of exchange 套汇67.arbitrage of exchange or stock 套汇或套股68.arbitrage opportunity 套价机会69.arbitrage risks 套汇风险70.as agent 做代理71.as principal 做自营n Development Fund (ADB) 亚洲开发银行73.ask price = asking price = offer price 出售价，报价，开价，出价74.ask-bid system 竞价系统75.assessment of loss 估损76.assets insurance 资产保险77.assignment of policy ：[ə'saɪnmənt作业，分派保单转让78.assumption of risk 承担风险79.asymmetry ：[e'sɪmɪtrɪ不对称80.at owner's risk [æt风险由货主负担81.at-the-close order 收盘指令82.at-the-market 按市价83.at-the-money 平值期权84.at-the-opening (opening only) order 开盘指令85.auction marketplace ：['ɔkʃən拍卖市场86.automated teller machines (24 hours a day) 自动取款机（24小时服务）：['ɔtometɪd]：['tɛlɚ87.automatic transfers between accounts 自动转帐88.average 平均数89.baby bond 小额债券90.back spreads 反套利91.back wardation 现货溢价，倒价92.balance n. 结余，差额，平衡93.bank balance 存款余额94.bank balance over required reserves 超出法定（必备）储备的银行存款余额：[rɪ'zɝv]95.bank deposit 银行存款96.Bank of China 中国银行97.Bank of Communications 交通银行98.bank of deposit 存款银行99.bank of the government 政府的银行100.banker's association ：[ə,sosɪ'eʃən 银行协会101.banker's bank 中央银行102.banker's guarantee 银行担保103.bank's buying rate 银行买入价104.bank's selling rate 银行卖出价105.banks with business dealing with the center中央银行的往来银行106.Barclay card 巴克莱银行信用卡107.base rate 基本汇价108.basis order 基差订单109.basis risk 基差风险110.bear market 熊市111.bear operation 卖空行为bear raiders 突袭者;侵入者;特别攻击大量抛空者112.beneficial owner 受益所有人113.beneficiary of insurance 保险金受益人114.best-efforts offering 尽力推销（代销）发行115.bid and ask prices 买入和卖出价116.bid and ask spread （价格差异）买卖差价117.bid price = buying price 买价118.bid-ask spread 递盘虚盘差价119.big board 大行情牌120.big slump 大衰退（暴跌）121.bill-paying services 代付帐款122.black market 黑市123.black market financing 黑市筹资124.black money 黑钱125.blanket mortgage 总括抵押126.block positioner [blɑk大宗头寸商127.blowout ：['blo'aut畅销128.blue-chip stocks 蓝筹股129.board of arbitration：[,ɑrbə'treʃən]仲裁委员会130.board of governors 理事会131.bond fund 债券基金132.borrowing from affiliates 向联营公司借款133.borrowing power of securities 证券贷款能力134.borrowing risks 借款风险135.bought deal 包销136.bread and butter business 基本业务137.breadth index：[brɛdθ宽度指数138.break-even ：['brek'ivən不亏不盈，收支相抵139.breakout 突破140.bridging finance 过渡性融资141.broker 经纪人，掮客142.brokerage 经纪人佣金143.brokerage 经纪业；付给经纪人的佣金144.brokerage firm 经纪商（号）145.broker's loan 经纪人贷款146.broking house 经纪人事务所147.building agreement 具有约束力的协定148.building tax （tax on construction）建筑税149.bullish ：['bulɪʃ]行情看涨150.business insurance 企业保险151.business risk 营业风险152.business savings 企业储蓄153.business tax 营业税154.business term loan 企业长期贷款155.bust-up risks ：['bʌst,ʌp破产风险156.buyer's risks 买方风险157.call (option) 买方期权，看涨期权158.call and put options 买入期权和卖出期权159.call for funds 控股、集资160.call loan transaction 短期拆放往来161.call market 活期存款市场162.call money 拆放款163.call options on an equity 权益（证券）的买入期权164.call-options：['ɑpʃən认购期权165.cancellation 取消166.cancellation money 解约金167.cap 带利率上限的期权168.capital assets 资本资产169.capital lease 资本租赁170.capital market 信贷市场、资本市场171.capital resources 资本来源172.capital surplus ['kæpət!]['sɝpləs 资本盈余173.capital transfer 资本转移174.capital turnover rate 资本周转率175.card issuing institution 发卡单位176.carefully selected applicant 经仔细选定的申请人177.cargo insurance 货物保险178.cash 现金，现款v.兑现，付现款179.cash a cheque 支票兑现180.cash account 现金帐户181.cash advance 差旅预支款182.cash against bill of lading 凭提单付现183.cash against documents（C.A.D.）凭单付现，凭单据付现金=document against cash184.cash and carry 付现自运；现金交易和运输自理；现购自运商店185.cash and carry wholesale 付现自运批发186.cash assets 现金资产187.cash audit：['ɔdɪt审计现金审核188.cash audit 现金审核，现金审计189.cash balance 现金余额，现款结存190.cash basis 现金制191.cash basis 现金制，现金基础192.cash basis accounting 现金收付会计制193.cash before delivery（C.B.D.）空货前付款，付款后交货，付现款交货194.cash bonus 现金红利195.cash book 现金簿；现金帐；现金出纳帐196.cash boy 送款员197.cash budget 现金预算198.cash card1 （银行）自动提款卡199.cash card2 现金卡200.cash claim 现金索赔201.cash collection basis 收现法，收现制202.cash credit 活期信用放款，现金付出203.cash credit slip 现金支出传票204.cash currency 现金通货205.cash cycle 现金循环，现金周期206.cash day 付款日207.cash debit slip dɛt]现金收入传票208.cash department （商业机构中的）出纳部=counting-house 209.cash deposit 现金存款；保证金210.cash deposit as collateral [kə'lætərəl担保物保证金，押金211.cash desk （商店、饭馆的）付款处212.cash disbursements 现金支出213.cash discount (c.d.) 现金折扣，付现折扣=settlement discount 214.cash dispenser （美）自动提款机=cashomat 215.cash dividend 现金股利216.cash down 即付，付现217.cash equivalent value 现金等值，现金相等价值218.cash flow 资金流动219.cash flow 现金流动220.cash flow stream 现金流（量）221.cash holdings 库存现金222.cash holdings 库存现金223.cash in advance (c.i.a.) 预付现金224.cash in bank 存银行现金，银行存款225.cash in hand （商行的）手头现金，库存现金=cash on hand 226.cash in transit 在途现金，在运现金227.cash in transit policy 现金运送保险单228.cash in treasury 基金、金库、财政部库存现金229.cash invoice ['ɪnvɔɪs现购发票230.cash items 现金帐项，现金科目231.cash journal ：['dʒɝn!]现金日记簿232.cash liquidity 现金流动（情况）；现金周转233.cash loan 现金贷款234.cash management services 现金管理业务235.cash market 现金交易市场，现货市场，付现市场236.cash nexus：['nɛksəs现金交易关系237.cash on arrival 货到付现，货到付款238.cash on bank 银行存款；银行付款；现金支票付款239.cash on deliver (C.O.D) （英）交货付款，现款交货＝collect on delivery240.cash on delivery (COD) 交割付款241.cash order（C/O）现金订货242.cash paid book 现金支出簿243.cash payment 现金支付244.cash payment 现金付款，现付245.cash payments journal 现金支出日记帐246.cash position 头寸247.cash position 现金状况，现金头寸248.cash price 现金售价，现金付款价格249.cash purchase 现购，现金购买250.cash railway （商店中的）货款传送线251.cash ratio ['reiʃəu现金比率252.cash receipts (CR) ：[rɪ'sit收件收据现金收入253.cash receipts journal 现金收入日记帐254.cash records 现金记录255.cash register 现金登记机，现金收入记录机，收银机256.cash remittance 汇款单；解款单257.cash remittance note 现金解款单，解款单258.cash requirement 现金需要量259.cash reserve 现金储备（金）260.cash resources 现金资源，现金来源261.cash resources (reserves) 现金准备262.cash sale 现售，现金销售=sale by real cash 263.cash sale invoice （开发票）现销发票，现售发票264.cash settlement 现金结算，现汇结算265.cash short and over 现金尾差，清点现金余差；现金短溢266.cash slip 现金传票267.cash statement 现金报表，（现金）库存表268.cash ticket 现销票，门市发票269.cash transaction 现金交易270.cash verification 现金核实，现金核查271.cash voucher现金凭单；现金收据272.cash with order （c.w.o., C.W.O.订货时付款，订货付现，落单付现273.cash without discount 付现无折扣274.cash yield discount：[jild]现金获利率，现金收益率275.cash-and-carry arbitrage 现货持有套利276.cashier 出纳员，收支员277.cashier's cheque (C.C.) ['tʃɛk银行本票=cashier's order 278.central rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率）279.certificate of balance 存款凭单280.Certificate of Deposits (CDs) 大额定期存款单281.certificated security 实物证券282.certificates of deposit (CDs) 大面额存款单283.certifying bank 付款保证银行284.change hands 交换，换手285.chartered bank 特许银行286.chattel ['tʃæt!]动产287.chattel mortgage 动产抵押288.chattel mortgage 动产抵押289.chattel mortgage bond （美）动产抵押（公司）债券290.chattel personal （私人）动产291.chattel real 准不动产（土地权等）292.check certificate 检验证明书293.check deposit 支票存款294.check list （核对用的）清单295.check sheet 对帐单296.checking account 支票帐户297.checking deposits 支票存款，活期存款298.checking reserve 支票现金储备299.checkstand （超级市场的）点货收款台300.cheque (payable) to bearer：['bɛrɚ来人支票，不记名支票301.cheque book 支票簿302.cheque book stub 支票簿存根303.cheque card 支票卡304.cheque collection 支票兑取305.cheque collector 支票兑取人306.cheque crossed 划线支票307.cheque crossed generally 普通划线支票308.cheque crossed specially 特别划线支票309.cheque deposit 支票存款310.cheque drawer 支票出票人311.cheque holder 支票执票人312.cheque only for account 转帐支票313.cheque payable at sight 见票即付支票314.cheque protector 支票银码机315.cheque rate 票据汇兑汇率，票汇价格=sight rate ,short rate 316.cheque register 支票登记簿317.cheque returned 退票，退回的支票318.cheque signer 支票签名机319.cheque stub 支票存根320.cheque to order 记名支票，指定人支票321.China Investment Bank 中国投资银行322.circulation risks 流通风险323.circulation tax （turnover tax）流转税324.city bank 城市银行325.claim a refound 索赔326.clean collections 光票托收327.clearing bank 清算银行328.clearing house 清算所329.clearinghouse 清算公司，票据交换所330.close out 平仓，结清（账）331.closed and mortgage 闭口抵押332.closing order 收市价订单333.closing rate 收盘价334.closing transaction 平仓交易335.collar 带利率上下限的期权336.collateral loan 抵押借款337.collecting bank 托收银行338.collecting bank 托收银行339.collecting bank 代收行340.collection instructions 委托（托收的）单据341.collection items 托收业务，托收项目342.collection of trade charges 托收货款343.collection on clean bill 光票托收344.collection on documents 跟单托收345.collection order 托收委托书346.collection risk 托收风险347.collection risks 托收风险348.collection service 托收服务349.collective-owned enterprise bonus tax 集体企业奖金税350.collective-owned enterprise income tax 集体企业所得税mercial and industrial loans 工商贷款mercial deposit 商业存款mercial paper 商业票据mercial paper house 经营商业票据的商号mercial risk 商业风险mercial terms 商业条件mission 佣金modity futures 商品期货modity insurance 商品保险mon collateral 共同担保mon fund 共同基金mon stock 普通股mon trust fund 共同信托基金pensatory financing 补偿性融资petitive risks 竞争风险posite depreciation 综合折旧pound interest 复利pound rate 复利率pound rate deposit 复利存款prehensive insurance 综合保险371.condominium 公寓私有共有方式372.confirming bank 保兑银行373.congestion area 震荡区374.congestion tape 统一自动行情显示375.conservatism and liquidity 稳健性与流动性376.consortium bank 银团银行377.constructure risk 建设风险378.consumer financing 消费融资379.contingent risks 或有风险380.contract money 合同保证金381.contract size 合约容量382.contracts of difference 差异合约383.contractual value 合同价格384.controlled rates 控制的汇率385.converge 集聚，（为共同利益而）结合一起386.conversion 汇兑、兑换387.convertible currency 可兑换的货币388.cooling-off period 等待期389.cooperative financing 合作金融390.cornering the market 操纵市场391.corners 垄断392.corporate deposits 法人存款393.correspondent 代理行394.cost of maintenance 维修费395.counter-inflation policy 反通货膨胀对策396.cover 弥补，补进（卖完的商品等）397.cover 弥补（损失等）；负担（开支）；补进（商品或股票等）；保险398.coverage 承保险别；保险总额；范围保险399.coverage ratio 偿债能力比率400.cover-note 暂保单；投保通知单401.credit 信用，信贷402.credit account (C.A., C/A) 赊帐=open account2 403.credit agreement 信贷协定404.credit amount 信贷金额；赊帐金额；信用证金额405.credit analysis 信用分析406.credit balance 贷方余额，结欠，贷余407.credit bank 信贷银行408.credit beneficiary 信用证受益人409.credit business 赊售，信用买卖410.credit buying 赊购411.credit capital 信贷资本412.credit cards 信用卡413.credit control 信用控制414.credit control instrument 信用调节手段415.credit expansion 信用扩张416.credit extending policy 融资方针417.credit facility 信用透支418.credit limit 信用额度419.credit restriction 信用限额420.credit risk 信用风险421.credit union 信用合作社422.creditor bank 债权银行423.crop up (out) 出现，呈现424.cross hedge 交叉套做425.cross hedging 交叉保值426.cum dividend 附息427.cum rights 含权428.cumulative preferred stock 累积优先股429.currency futures 外币期货430.currency futures contract 货币期货合约431.current fund 流动基金432.current futures price 现时的期货价格433.current ratio 流动比率434.customize 按顾客的具体要求制作435.customs duty（tariffs）关税436.D/D (Banker's Demand Draft) 票汇437.daily interest 日息438.daily limit 每日涨（跌）停板439.date of delivery 交割期440.dealers 批发商441.death and gift tax 遗产和赠与税442.debt of honour 信用借款443.debtor bank 借方银行444.decision-making under risk 风险下的决策445.deed 契约446.deed tax 契税447.deferred savings 定期存款448.deficit covering 弥补赤字449.deficit-covering finance 赤字财政450.deflation 通货紧缩451.delivery date 交割日452.demand pull inflation 需求拉动通货膨胀453.demand-deposit or checking-accounts 活期存款或支票帐户454.deposit account (D/A) 存款帐户455.deposit at call 通知存款456.deposit bank 存款银行457.deposit money 存款货币458.deposit rate 存款利率459.deposit turnover 存款周转率460.depreciation risks 贬值风险461.derivative deposit 派生存款462.derived deposit 派生存款463.designated currency 指定货币464.deutsche marks (=DM) 西德马克465.devaluation of dollar 美元贬值466.developer 发展商467.Development Bank 开发银行468.development financing 发展融资469.devise 遗赠470.die intestate 死时没有遗嘱471.Diners card 大莱信用卡472.direct exchange 直接汇兑473.direct financing 直接融资474.direct hedging 直接套做475.direct leases 直接租赁476.direct taxation 直接税477.discount credit 贴现融资478.discount market 贴现市场479.discount on bills 票据贴现480.discount paid 已付贴现额481.discounted cash flow 净现金量482.discounting bank 贴现银行483.dishonour risks 拒付风险484.disintermediation 脱媒485.distant futures 远期期货486.diversification 分散投资487.dividends 红利488.document of title 物权单据489.documentary collection 跟单托收490.Documents against Acceptance,D/A 承兑交单491.Documents against Payment,D/P 付款交单492.domestic correspondent 国内通汇银行493.domestic deposit 国内存款494.domestic exchange 国内汇兑495.double leasing 双重租赁496.double mortgage 双重抵押497.double option 双向期权498.Dow Jones average 道·琼斯平均数499.down payment 首期500.downgrade 降级501.downside 下降趋势502.downtick 跌点交易503.Dragon card 龙卡504.draw 提款505.draw cheque 签发票据506.drawee bank 付款银行507.drawing account 提款帐户508.dual exchange market 双重外汇市场509.dual trading 双重交易510.due from other funds 应收其他基金款511.due to other funds 应付其他基金款512.dumping 抛售513.early warning system 预警系统514.easy credit 放松信贷515.economic exposure 经济风险516.efficient portfolio 有效证券组合517.electronic accounting machine 电子记帐机518.electronic cash 电子现金519.electronic cash register 电子收款机520.electronic debts 电子借贷521.electronic funds transfer 电子资金转帐522.electronic transfer 电子转帐523.emergency tariff 非常关税524.encumbrance 债权（在不动产上设定的债权）525.endorsement for collection 托收背书526.engage in arbitrage (to) 套汇527.entity n. 单位，整体，个体528.entrance fee 申请费529.equalization fund （外汇）平衡基金530.equipment leasing services 设备租赁业务531.equity portfolio 股票资产532.establishing bank 开证银行533.ethics risks 道德风险534.Euro-bank 欧洲银行535.Eurocard 欧洲系统卡536.European terms 欧洲标价法537.evaluation of property 房产估价538.evasion of foreign currency 逃汇539.exception clause 免责条款540.excess insurance 超额保险541.exchange adjustment 汇率调整542.exchange alteration 更改汇率543.exchange arbitrage 外汇套利544.exchange bank 外汇银行545.exchange broker 外汇经纪人546.exchange brokerage 外汇经纪人佣金547.exchange business 外汇业务548.exchange clearing agreement 外汇结算协定549.exchange clearing system 汇结算制550.exchange competition 外汇竞争551.exchange contract 外汇成交单552.exchange control 外汇管制553.exchange convertibility 外汇兑换554.exchange customs 交易所惯例555.exchange depreciation 外汇下降556.exchange dumping 汇率倾销557.exchange fluctuations 汇价变动558.exchange for forward delivery 远期外汇业务559.exchange for spot delivery 即期外汇业务560.exchange freedom 外汇自由兑换561.exchange loss 汇率损失562.exchange parity 外汇平价563.exchange position 外汇头寸564.exchange position 外汇头寸；外汇动态565.exchange premium 外汇升水566.exchange profit 外汇利润567.exchange proviso clause 外汇保值条款568.exchange quota system 外汇配额制569.exchange rate 汇价570.exchange rate fluctuations 外汇汇价的波动571.exchange rate parity 外汇兑换的固定汇率572.exchange rate risks 外汇汇率风险573.exchange reserves 外汇储备574.exchange restrictions 外汇限制575.exchange risk 外汇风险576.exchange risk 兑换风险577.exchange settlement 结汇578.exchange speculation 外汇投机579.exchange stability 汇率稳定580.exchange surrender certificate 外汇移转证581.exchange transactions 外汇交易582.exchange value 外汇价值583.exchange war 外汇战584.excise 货物税，消费税585.exercise date 执行日586.exercise price, striking price 履约价格，认购价格587.expenditure tax 支出税588.expenditure tax regime 支出税税制589.expenses incurred in the purchase 购买物业开支590.expiration date 到期日591.export and import bank 进出口银行592.export gold point 黄金输出点593.exposure 风险594.external account 对外帐户595.extraneous risks 附加险596.extrinsic value 外在价值597.face value 面值598.facultative insurance 临时保险599.fair and reasonable 公平合理600.far future risks 长远期风险601.farm subsidies 农产品补贴602.farmland occupancy tax 耕地占用税603.favourable exchange 顺汇604.fax base 税基605.feast tax 筵席税606.feathered assets 掺水资产607.fee 不动产608.fee interest 不动产产权609.fictions payee 虚构抬头人610.fictitious assets 虚拟资产611.fictitious capital 虚拟资本612.fiduciary a. 信托的，信用的，受信托的（人）613.fiduciary field 信用领域，信托领域614.finance broker 金融经纪人615.financial advising services 金融咨询服务616.financial arrangement 筹资安排617.financial crisis 金融危机618.financial forward contract 金融远期合约619.financial futures 金融期货620.financial futures contract 金融期货合约621.financial insolvency 无力支付622.financial institutions' deposit 同业存款623.financial lease 金融租赁624.financial risk 金融风险625.financial statement analysis 财务报表分析626.financial system 金融体系627.financial transaction 金融业务628.financial unrest 金融动荡629.financial world 金融界630.first mortgage 第一抵押权631.fiscal and monetary policy 财政金融政策632.fixed assets 固定资产633.fixed assets ratio 固定资产比率634.fixed assets turnover ratio 固定资产周转率635.fixed capital 固定资本636.fixed costs 固定成本637.fixed deposit (=time deposit) 定期存款638.fixed deposit by installment 零存整取639.fixed exchange rate 固定汇率640.fixed par of exchange 法定汇兑平价641.fixed savings withdrawal 定期储蓄提款642.fixed-rate leases 固定利率租赁643.flexibility and mobility 灵活性与机动性644.flexibility of exchange rates 汇率伸缩性645.flexible exchange rate 浮动汇率646.floating exchange rate 浮动汇率647.floating policy 流动保险单648.floating-rate leases 浮动利率租赁649.floor 带利率下限的期权650.floor broker 场内经纪人651.fluctuations in prices 汇率波动652.foregift 权利金653.foreign banks 外国银行654.foreign correspondent 国外代理银行655.foreign currency futures 外汇期货656.foreign enterprises income tax 外国企业所得税657.foreign exchange certificate 外汇兑换券658.foreign exchange crisis 外汇危机659.foreign exchange cushion 外汇缓冲660.foreign exchange dumping 外汇倾销661.foreign exchange earnings 外汇收入662.foreign exchange liabilities 外汇负债663.foreign exchange loans 外汇贷款664.foreign exchange parity 外汇平价665.foreign exchange quotations 外汇行情666.foreign exchange regulations 外汇条例667.foreign exchange reserves 外汇储备668.foreign exchange restrictions 外汇限制669.foreign exchange retaining system 外汇留存制670.foreign exchange risk 外汇风险671.foreign exchange services 外汇业务672.foreign exchange transaction centre 外汇交易中心673.forward exchange 期货外汇674.forward exchange intervention 期货外汇干预675.forward exchange sold 卖出期货外汇676.forward foreign exchange 远期外汇汇率677.forward operation 远期（经营）业务678.forward swap 远期掉期679.fraternal insurance 互助保险680.free depreciation 自由折旧681.free foreign exchange 自由外汇682.freight tax 运费税683.fringe bank 边缘银行684.full insurance 定额保险685.full payout leases 充分偿付租赁686.full progressive income tax 全额累进所得税687.fund 资金、基金688.fund account 基金帐户689.fund allocation 基金分配690.fund appropriation 基金拨款691.fund balance 基金结存款692.fund demand 资金需求693.fund for relief 救济基金694.fund for special use 专用基金695.fund in trust 信托基金696.fund liability 基金负债697.fund obligation 基金负担698.fund raising 基金筹措699.fundamental insurance 基本险700.funds statement 资金表701.futures commission merchants 期货经纪公司702.futures contract 期货合约703.futures delivery 期货交割704.futures margin 期货保证金705.futures market 期货市场706.futures price 期货价格707.futures transaction 期货交易708.FX futures contract 外汇期货合约709.galloping inflation 恶性通货膨胀710.gap 跳空711.general endorsement 不记名背书712.general fund 普通基金713.general mortgage 一般抵押714.Giro bank 汇划银行715.given rate 已知汇率716.go long 买进，多头717.go short 短缺；卖空，空头718.going away 分批买进719.going rate 现行汇率720.Gold Ear Credit Card 金穗卡ernment revenue 政府收入722.graduated reserve requirement 分级法定准备金723.Great Wall card 长城卡724.gross cash flow 现金总流量725.guarantee of payment 付款保证726.guaranteed fund 保证准备金727.hammering the market 打压市场728.handling charge 手续费729.harmony of fiscal and monetary policies 财政政策和金融政策的协调730.hedge 套头交易731.hedge against inflation 为防通货膨胀而套购732.hedge buying 买进保值期货733.hedge fund 套利基金734.hedging mechanism 规避机制735.hedging risk 套期保值风险736.hire purchase 租购737.hit the bid 拍板成交738.hoarded money 储存的货币739.holding the market 托盘740.horizontal price movement 横盘741.hot issue 抢手证券742.hot money deposits 游资存款743.hot stock 抢手股票744.house property tax 房产税745.hypothecation 抵押746.idle capital 闲置资本747.idle cash (money) 闲散现金，游资748.idle demand deposits 闲置的活期存款749.immobilized capital 固定化的资产750.immovable property 不动产751.import regulation tax 进口调节税752.imposition 征税；税；税款753.imprest bank account 定额银行存款专户754.in force （法律上）有效的755.in the tank 跳水756.inactive market 不活跃市场757.income in kind 实物所得758.income tax liabilities 所得税责任，所得税债务759.income taxes 所得税760.indemnity 赔偿，补偿761.indirect arbitrage 间接套汇762.indirect finance 间接金融763.indirect hedging 间接套做764.indirect leases 间接租赁（即：杠杆租赁）765.indirect rate 间接汇率766.indirect taxation 间接税767.individual income regulation tax 个人调节税768.individual income tax 个人所得税769.individual savings 私人储蓄770.Industrial and Commercial Bank of China 中国工商银行771.industrial financing 工业融资772.industrial-commercial consolidated tax 工商统一税773.industrial-commercial income tax 工商所得税774.industrial-commercial tax 工商税775.inflation 通货膨胀776.inflation rate 通货膨胀率777.inflationary spiral 螺旋式上升的通货膨胀778.inflationary trends 通货膨胀趋势779.infrastructure bank 基本建设投资银行780.initial margin 初始保证金781.initial margin 期初保证权782.initial margins 初始保证金783.initial reserve 初期准备金784.insider 内幕人785.installment savings 零存整取储蓄786.institution 机构投资者787.insurance appraiser 保险损失评价人788.insurance broker 保险经纪人789.insurance contract 保险契约，保险合同790.insurance saleman 保险外勤791.insurance services 保险业务792.insure against fire 保火险793.insured 被保险人794.interbank market 银行同业市场795.inter-business credit 同行放帐796.interest on deposit 存款利息797.interest per annum 年息798.interest per month 月息799.interest rate futures contract 利率期货合约800.interest rate policy 利率政策801.interest rate position 利率头寸802.interest rate risk 利率风险803.interest restriction 利息限制804.interest subsidy 利息补贴805.interest-rate risk 利息率风险806.interim finance 中间金融807.intermediary bank 中间银行808.intermediate account 中间帐户809.internal reserves 内部准备金810.international banking services 国际银行业务811.International Investment Bank (IIB) 国际投资银行812.international leasing 国际租赁813.in-the-money 有内在价值的期权814.intraday 日内815.intrinsic utility 内在效用816.intrinsic value 实际价值，内部价值817.inward documentary bill for collection 进口跟单汇票，进口押汇（汇票）818.isolation of risk 风险隔离819.issue bank 发行银行820.JCB card JCB卡821.joint financing 共同贷款822.key risk 关键风险823.kill a bet 终止赌博nd use tax 土地使用税rge deposit 大额存款rge leases 大型租赁tent inflation 潜在的通货膨胀tent inflation 潜在的通货膨胀829.lease agreement 租约830.lease and release 租借和停租831.lease broker 租赁经纪人832.lease financing 租赁筹租833.lease immovable 租借的不动产834.lease in perpetuity 永租权835.lease insurance 租赁保险836.lease interest insurance 租赁权益保险837.lease land 租赁土地838.lease mortgage 租借抵押839.lease out 租出840.lease property 租赁财产841.lease purchase 租借购买842.lease rental 租赁费843.lease territory 租借地844.leaseback 回租845.leasebroker 租赁经纪人846.leased immovable 租借的不动产847.leasehold 租赁土地848.leasehold 租借期，租赁营业，租赁权849.leasehold property 租赁财产850.leaseholder 租赁人851.leaseholder 承租人，租借人852.leases agent 租赁代理853.leases arrangement 租赁安排854.leases company 租赁公司855.leases structure 租赁结构856.leasing 出租857.leasing agreement 租赁协议858.leasing amount 租赁金额859.leasing asset 出租财产，租赁财产860.leasing clauses 租赁条款861.leasing consultant 租赁顾问862.leasing contract 租赁合同863.leasing cost 租赁成本864.leasing country 承租国865.leasing division 租赁部866.leasing equipment 租赁设备867.leasing industry 租赁业868.leasing industry (trade) 租赁业869.leasing money 租赁资金870.leasing period 租赁期871.leasing regulations 租赁条例872.legal interest 法定利息873.legal tender 法定货币874.legal tender 本位货币，法定货币875.lessee 承租人，租户876.lessor 出租人877.letter of confirmation 确认书878.letter transfer 信汇879.leveraged leases 杠杆租赁880.lien 扣押权，抵押权881.life insurance 人寿保险882.life of assets 资产寿命883.limit order 限价指令884.limited floating rate 有限浮动汇率885.line of business 行业，营业范围，经营种类886.liquidation 清仓887.liquidity 流动性888.liquidity of bank 银行资产流动性889.listed stock 上市股票890.livestock transaction tax 牲畜交易税891.loan account 贷款帐户892.loan amount 贷款额893.loan at call 拆放894.loan bank 放款银行895.loan volume 贷款额896.loan-deposit ratio 存放款比率897.loans to financial institutions 金融机构贷款898.loans to government 政府贷款899.local bank 地方银行900.local income tax (local surtax) 地方所得税901.local surtax 地方附加税902.local tax 地方税903.long arbitrage 多头套利904.long position 多头头寸905.long position 多头寸；买进的期货合同906.long-term certificate of deposit 长期存款单907.long-term credit bank 长期信用银行908.long-term finance 长期资金融通909.loss leader 特价商品，亏损大项910.loss of profits insurance 收益损失保险911.loss on exchange 汇兑损失912.low-currency dumping 低汇倾销913.low-currency dumping 低汇倾销914.M/T (= Mail Transfer) 信汇915.main bank 主要银行916.maintenance margin 最低保证金，维持保证金917.major market index 主要市场指数918.management risk 管理风险919.managing bank of a syndicate 财团的经理银行920.manipulation 操纵921.margin 保证金922.margin call 保证金通知923.margin call 追加保证金的通知924.margin money 预收保证金，开设信用证保证金925.margin rate 保证金率926.markdown 跌价927.market discount rate 市场贴现率928.market expectations 市场预期929.market makers 造市者930.market order 市价订单931.market risk 市场风险932.marketability 流动性933.market-clearing 市场结算934.Master card 万事达卡935.matching 搭配936.mature liquid contracts 到期合约937.maximum limit of overdraft 透支额度938.measures for monetary ease 金融缓和措施939.medium rate 中间汇率940.medium-term finance 中期金融941.member bank 会员银行lion card 百万卡943.minimum cash requirements 最低现金持有量（需求）944.minimum reserve ratio 法定最低准备比率945.mint parity 法定平价946.monetary action 金融措施947.monetary aggregates 货币流通额。
中国近代簿记与会计的起步与发展
毕业设计（论文）目录1中国固有的复式簿记 (2)1.1 三角账 (2)1.2 中国成熟的复式账法——四脚账 (4)1.2.1 已销商品成本的计算 (5)1.2.2 “存除结册”编制法 (6)2 中国近代簿记或会计的改良与改革 (7)2.1会计改良与改革的起步阶段 (7)2.2 会计改良与改革的初步进展阶段 (7)3中国近代簿记或会计落后于西方的历史进程与原因 (8)总结 (9)致谢 (9)参考文献 (9)近代簿记与会计在中国的发展变化摘要：明清时代，与中国资本主义萌芽产生相适应，中国会计也开始缓慢地由单式簿记向复式簿记转变，中国特有的“三脚帐”、“龙门帐”和“四脚帐”复式帐法先后开始出现。
三百年过去后，整个会计世界发生了深刻变化，原来的先进者变成了落后者，而那些落后者却成为先进者。
这种变化究竟说明了很多问题。
中国簿记或会计为什么会落后于欧美会计是我们必须认真研究和加以总结的问题。
从19世纪末期开始，西式复式簿记或会计理论与方法也对中国产生了影响。
关键词：复式记账三脚账四脚账账簿1．中国固有的复式簿记以铜为镜,可整衣冠;以人为镜,可知得失;以史为镜,可知兴替矣。
1.1三角账。
它出现在明朝资本主义萌芽开始出现之时，由单式簿记演变而来。
“三脚账”对转帐事项部分记录两笔，是复式记录；而现金收支事项部分，只记录现金的对方，现金的收付略去不记，是单式记录，故称之为“三脚”。
思想：三脚账的账簿设置与秦汉以来的单式账簿设置是基本一样。
即通常所说的“三帐”—“草流”—“流水簿”—“总清簿”。
这也体现了主要的记帐程序，草流－细流－总清。
草流亦称花账，相当于原始凭证，是在业务发生时登记的；“流水簿”即日清簿，又称细流、二流、清流、铁板流水，是体现三脚账思想特点的主要账簿，其作用相当于现在的现金日记账或银行日记账；“总清簿”又称总清或分户簿，其作用则与现在的分类会计账簿相一致。
三角账的重点是“流水簿”的设置，在一般商业企业中，又把“流水簿”分为“货清簿”—专门登记商品现金销售情况；“银清簿”－专门登记现金收付事项；“往来簿”－专门记录与现金无关的事项。
会计助理周记40篇通用800字现金日记账
会计助理周记40篇通用800字现金日记账会计助理周记40篇通用800字现金日记账「篇一」日记篇1今天非常的开心，我工作实习的第一天，我怀着惴惴不安的心情，之前听过很多关于实习生的传闻，说他们在单位要么被当成透明人，要么就净干些杂活，于是有点担心自己会和他们一样。
踏进办公室，只见几个陌生的面孔。
我微笑着和他们打招呼。
从那天起，我养成了一个习惯，每天早上见到他们都要微笑的说声“早晨”或“早上好”，那是我心底真诚的问候。
我总觉得，经常有一些细微的东西容易被我们忽略，比如轻轻的一声问候，但它却表达了对同事对朋友的关怀，也让他人感觉到被重视与被关心。
仅仅几天的时间，我就和同事们打成一片，我担心变成“透明人”的事情根本没有发生。
我想，应该是我的真诚，换取了同事的信任。
他们把我当朋友，也愿意把工作分配给我。
所以待人一定要“真诚”，做事也要“真诚”。
做事必需按部就班，不能说是死板那是做事的程序必须遵守。
事实是怎样就怎样，不要不懂装懂，这不同于作业错了可以一改再改！这就是我第一个星期的收获。
日记篇2有了好的开始，总期盼每一天都如意。
然而，事与愿违：这两天里，仅在上午工作了几个小时，浪费了好许时光。
昨天，父亲将总分类账。
明细分类账和资产负债表一起给我核对数据。
也许是带有运气的因素，在核对第一个科目预收账款时，很快就对上号。
但是第二个第三个时却出现了错误，在两个联系非常紧密的科目中，分别少了5角钱。
这样核实了两遍，但结果如出一辙。
只有请教父亲。
父亲告诉我用11月的明细分类科目，去推算12月的数据是否正确，结果还是一样。
父亲又说，将10月的去往后推算。
但就这时，公司有事将父亲叫走，走时留下一句话，让我从当时的时间计算到上午下班（大约一个半钟头），将正确数据写下来。
我一边计算一边看表，但反反复复数据是一次又一次的变化，当时恨不得将计算器恨恨的摔掉。
到了下班时，只有收拾好桌面回家。
下午有事情，没有去上班。
今天上午起的很晚，被父亲骂了一通。
会计英语术语
会计英语术语原始分录缺点error of original entry原始分录簿book of original entry原则性缺点error of principle流淌资产current assets流淌负债current liabilities流淌比率current ratio流淌典质品floating charge租购hire purchase租购公司hirer个别entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱缺点error of commission现金日记簿cash book现金进出帐receipts and payments account现金扣头cash discount虚帐户nominal account净损掉net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货色寄销帐goods sent on consignment account票面值par value回收accept净流淌资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account单子拒付手续费noting charges单子贴现discounting bill of exchange组织大年夜纲memorandum of association组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补贴分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge通俗股ordinary shares通俗日记簿general journal通俗原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算单子honour the bill of exchange超额利润super profit本钱capital本钱主proprietor本钱支出capital expenditure本钱待遇率return on capital employed零用现金笔据petty cash voucher零用现金簿petty cash book债权人creditor债券debenture估量利钱帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance管帐等式accounting equation损益帐profit and loss account损益运算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调剂表bank reconciliation statement 复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回单子retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分派allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold重要成本prime cost未催缴股本uncalled capital申请及分派application and allotment目标条目object clause平价发行issued at par出让人帐vendor account自平self-balancing自等分类帐self-balancing ledger主动转帐autopay成本管帐cost accounting合营joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年关盘点存货year-end stock taking企业个别business entity合股企业partnership在运品goods in transit在成品work-in-progress呆帐bad debts呆帐预备provision for bad debts充公forfeiture利钱帐法interest account method重置replacement决算表final accounts扣头栏discount column折旧depreciation折旧帐法depreciation account method折旧预备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets经久负债long-term liabilities法人legal person股本share capital拒付单子dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders’equity股东资金shareholders’fund受票人drawee直线折旧法straight-line depreciation method直截了当工资direct wages直截了当原料direct material直截了当费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性缺点compensating error定额轨制imprest system科目account负债liabilities信讬人trustee按比例分派pro rata背书endorsement持票人holder红利surplus红利分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时假贷方互调complete reversal of entries专门原始簿special book of original entry（本文已被扫瞄2562 次）认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货扣头discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调剂adjustment制造成本管帐manufacturing account数量表达及稳固泉币量度quantifiability and stable monetary measure 随要随付payable on demand余绌surplus and deficit漏掉缺点error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down汗青成本historical cost担保还款佣金del credere commission总分类帐general ledger敷衍帐款分类帐creditors ledger, purchases ledger敷衍帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货扣头discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业扣头trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares敷衍帐款赊帐刻日credit period received form trade creditors敷衍单子bill payable应收帐款赊帐刻日credit period allowed to trade debtors应收单子bill receivable应计差不多accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio让渡transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping连续经营going concern变产帐realisation account赎回本钱预备金capital redemption reserve fund英汉管帐词汇accept 回收acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 管帐等式accrued basis 应计差不多accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调剂allocation 分派application and allotment 申请及分派apportionment 分摊appropriation account 红利分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 主动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调剂表bill of exchange, draft 汇票bill payable 敷衍单子bill receivable 应收单子book of original entry 原始分录簿bookkeeping 簿记business entity 企业个别call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 本钱capital employed 动用资金capital expenditure 本钱支出capital redemption reserve fund 赎回本钱预备金cash book 现金日记簿cash discount 现金扣头cash in hand 手存现金closing stock 期未存货compensating error 抵销性缺点complete reversal of entries 记帐时假贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本管帐cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐刻日credit period received form trade creditors 敷衍帐款赊帐刻日creditor 债权人creditors ledger 敷衍帐款分类帐creditors ledger control account 敷衍帐款分类帐统制帐户current assets 流淌资产current liabilities 流淌负债current ratio 流淌比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧预备帐法direct expenses 直截了当费用direct material 直截了当原料direct wages 直截了当工资discount 贴现，折价discounts allowed 销货扣头discount column 扣头栏discounts received 购货扣头discounting bill of exchange 单子贴现discounting charge 贴现手续费dishonoured bill 拒付单子double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个别error of commission 帐名调乱缺点error of omission 漏掉缺点error of original entry 原始分录缺点error of principle 原则性缺点expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流淌典质品forfeiture 充公freehold 永久业权general book of original entry 通俗原始簿general journal 日记簿general ledger 总分类帐going concern 连续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 货色寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 汗青成本holder 持票人honour the bill of exchange 结算单子impersonal account 非人名帐户imprest system 定额轨制income determination 损益运算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利钱帐法interest suspense account method 估量利钱帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 合营joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 经久负债manufacturing account 制造成本管帐margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大年夜纲minority balance 少量余额monthly statement 月结单net current assets 净流淌资产net loss 净损掉net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 单子拒付手续费object clause 目标条目offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 通俗股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合股企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金笔据posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 重要成本pro rata 按比例分派profit and loss account 损益帐proprietor 本钱主provision for bad debts 呆帐预备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 敷衍帐款分类帐purchases ledger control account 敷衍帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳固泉币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金进出帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回单子returns inwards book 销货退回簿return on capital employed 本钱待遇率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders’equity 股东主权shareholders’fund 股东资金self-balancing 自平self-balancing ledger 自等分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 专门原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补贴分类帐super profit 超额利润surplus 红利surplus and deficit 余绌suspense account 暂记帐户trade discount 营业扣头trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 让渡trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在成品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年关盘点存货（本文已被扫瞄2566 次）。
会计科目中英文对照
汉英会计词汇人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余额 minority balance分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 application and allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciation account method折旧准备帐法 depreciation provision account method 折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorised capital股东主权 shareholders’equity股东资金 shareholders’fund受票人 drawee直线折旧法 straight-line depreciation method 直接工资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配 pro rata背书 endorsement持票人 holder盈余 surplus盈余分拨帐 appropriation account重点钜数 materiality重估折旧法 revaluation depreciation method 借方 debit借项通知单 debit note借项通知单(银行用) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account 票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of exchange组织大纲 memorandum of association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawings提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accounting equation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets资产负债表 balance sheet资产收回价值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturing account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account,purchases ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form tradecreditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism, prudence簿记 bookkeeping继续经营 going concern赎回资本准备金 capital redemption reserve fund汉英会计词汇人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余额 minority balance分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 application and allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciation account method折旧准备帐法 depreciation provision account method 折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorised capital股东主权 shareholders’equity股东资金 shareholders’fund受票人 drawee直线折旧法 straight-line depreciation method 直接工资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配 pro rata背书 endorsement持票人 holder盈余 surplus盈余分拨帐 appropriation account重点钜数 materiality重估折旧法 revaluation depreciation method 借方 debit借项通知单 debit note借项通知单(银行用) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account 票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of exchange组织大纲 memorandum of association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawings提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accounting equation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets资产负债表 balance sheet资产收回价值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturing account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission总分类帐 general ledger应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account,purchases ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form tradecreditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism, prudence簿记 bookkeeping继续经营 going concern变产帐 realisation account赎回资本准备金 capital redemption reserve fund会计科目中英文对照代码名称1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments1449 累积折旧 -机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other[Page]2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other[Page]3 业主权益 owners equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other[Page]营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)。
Excel现金日记账制作教程和实例
在某笔业务入账时需要在后面的M列输入记账符号“√”。由于“√” 需要通过插入特殊符号或复制粘贴方式录入。录入速度比较慢，但通过单元 格自定义格式设置，可以用录入数字1代替“√”，且又不影响显示“√”。
选取M列，执行【格式】/【单元格】命令，打开【单元格格式】对话 框，选取【数值】选项卡，在“分类”列表中选取“自定义”项，在“类型” 中输入代码“[=1]"√";G/通用格式”，如 所示。
*设置现金日记账的格式和公式
4.设置下拉列表选取输入
图7 建立和选取数据源
*设置现金日记账的格式和公式
4.设置下拉列表选取输入
图8 定义数据源
*设置现金日记账的格式和公式
4.设置下拉列表选取输入
因为数据源单独存放在“下拉列表项目”工作表中，和现金日记账不在 同一个工作表，而数据有效性又不能直接引用其他表的数据区域，所以需要 定义名称，然后才能使用数据有效性建立下拉列表。
除了计算区域更改为现金日记账的贷方区域外，其他计算依据和收入公 式相同。
*自动生成现金日报表
2.本月累计收入和支出项目公式
（1）本月累计收入公式 E8=SUMPRODUCT((现金日记账!$B$7:$B$1836=MONTH(现金日报
表!$D$4))*(现金日记账!$C$7:$C$1836<=DAY(现金日报表!$D$4))*(现金日 记账!$E$7:$E$1836=现金日报表!C8)*现金日记账!$J$7:$J$1836)
（2）本月累计支出公式 E14=SUMPRODUCT((现金日记账!$B$7:$B$1836=MONTH(现金日报 表!$D$24))*(现金日记账!$C$7:$C$1836<=DAY(现金日报表!$D$24))*(现金 日记账!$E$7:$E$1836=现金日报表!C34)*现金日记账!$K$7:$K$1836)
金融专业英语词汇大全[最新]
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金融专业英语词汇大全[最新] 金融专业英语词汇大全1. a flat percentage rate of income 统一比率的所得税税率2. a long position 多头部位，利多形势3. a long position 多头寸;买进的期货合同4. a put option on a debt security 债务证券的卖出期权5. a sales slip 签购单据，售货清单6. a short position 空头部位，短缺头寸7. a short position 空头;卖出的期货合同8. a tax return 税务申报表9. abnormal depreciation 特别折旧10. abnormal spoilage 非正常损坏11. aboriginal cost 原始成本12. acceptance bank 票据承兑行13. acceptance method 承兑方式14. acceptance risks 承兑风险15. accepting bank 承兑银行16. accessory risks 附加保险，附加险17. accident insurance 意外保险(不包括海上，火灾和人寿险)18. accommodation of funds 资金融通19. accompany vt. 附带，伴随，陪同20. account charges 账户费用21. account current (A/C,a/c) 往来帐户 22. account number (A/N) 帐号23. account statement 帐户清单24. accounting exposure 会计风险25. accounting risks 会计风险26. accounting value 帐面价值27. accounts of assured 保险帐户28. accrued bond interest 应计债券利息29. accrued depreciation 应计折旧30. accrued dividend 应计股利31. acknowledgement of declaration (under op预约保险申报确认书32. active securities 热头股票，活跃的证券33. actual cash value (保险用语)实际现金价值34. actual rate 实际汇率35. adaptive expectations 适应性预期36. additional insurance 加保，附加保险37. additional reserve 追加准备金38. adjustable policy 可调整的保险单39. adjustable premium 可调整的保险费40. adjusted debit balance 已调整的借方余额41. advance payment of premium 预缴保险费42. advance-decline theory 涨跌理论43. adverse exchange 逆汇、逆汇兑44. advice of drawing 提款通知书45. advising bank 通知银行46. affiliated bank 联行47. affiliated person 关联人 48. aftermarket 次级市场49. agent for collection 托收代理银行50. Agricultural Bank of China 中国农业银行51. agricultural loans 农业贷款 52. agricultural(animalhusbandry)tax 农(牧)业税53. allowance for doubtful debt 备抵呆帐款项54. alternative (either/or) order 选择指令 55. American Express card 运通卡 56. American terms 美国标价法57. amount in figures 小写金额58. amount in words 大写金额59. annual membership dues 年费 60. application form for a banking account 银行开户申请书61. appointed bank 外汇指定银行62. appreciation of exchange rate 汇率升值63. arbitrage 套利64. arbitrage 套购，套利，套汇65. arbitrage of exchange 套汇 66. arbitrage of exchange or stock 套汇或套股 67. arbitrage opportunity 套价机会 68. arbitrage risks 套汇风险69. as agent 做代理70. as principal 做自营 71. Asian Development Fund (ADB) 亚洲开发银行72. ask price = asking price = offer price 出售价，报价，开价，出价73. ask-bid system 竞价系统74. assessment of loss 估损 75. assets insurance 资产保险76. assignment of policy 保单转让77. assumption of risk 承担风险78. asymmetry 不对称79. at owner's risk 风险由货主负担80. at-the-close order 收盘指令81. at-the-market 按市价 82. at-the-money 平值期权83. at-the-opening (opening only) order 开盘指令 84. auction marketplace 拍卖市场85. automated teller machines (24 hours a day) 自动取款机(24小时服务)86. automatic transfers between accounts 自动转帐 87. average 平均数88. baby bond 小额债券89. back spreads 反套利 90. back wardation 现货溢价91. balance n. 结余，差额，平衡92. bank balance 存款余额93. bank balance over required reserves 超出法定(必备)储备的银行存款余额94. bank deposit 银行存款95. Bank of China 中国银行96. Bank of Communications 交通银行97. bank of deposit 存款银行98. bank of the government 政府的银行99. banker's association 银行协会100. banker's bank 中央银行101. banker's guarantee 银行担保102. bank's buying rate 银行买入价103. bank's selling rate 银行卖出价104. banks with business dealing with the center中央银行的往来银行105. Barclay card 巴克莱银行信用卡106. base rate 基本汇价107. basis order 基差订单108. basis risk 基差风险109. bear market 熊市110. bear operation 卖空行为111. bear raiders 大量抛空者112. beneficial owner 受益所有人113. beneficiary of insurance 保险金受益人114. best-efforts offering 尽力推销(代销)发行115. bid and ask prices 买入和卖出价116. bid and ask spread 买卖差价117. bid price = buying price 买价 118. bid-ask spread 递盘虚盘差价119. big board 大行情牌120. big slump 大衰退(暴跌)121. bill-paying services 代付帐款122. black market 黑市123. black market financing 黑市筹资124. black money 黑钱125. blanket mortgage 总括抵押126. block positioner 大宗头寸商127. blowout 畅销128. blue-chip stocks 蓝筹股129. board of arbitration 仲裁委员会130. board of governors 理事会131. bond fund 债券基金132. borrowing from affiliates 向联营公司借款133. borrowing power of securities 证券贷款能力134. borrowing risks 借款风险135. bought deal 包销136. bread and butter business 基本业务137. breadth index 宽度指数138. break-even 不亏不盈，收支相抵139. breakout 突破140. bridging finance 过渡性融资141. broker 经纪人，掮客142. brokerage 经纪人佣金143. brokerage 经纪业;付给经纪人的佣金144. brokerage firm 经纪商(号)145. broker's loan 经纪人贷款146. broking house 经纪人事务所147. building agreement 具有约束力的协定148. building tax (tax on construction) 建筑税 149. bullish 行情看涨150. business insurance 企业保险151. business risk 营业风险152. business savings 企业储蓄153. business tax 营业税154. business term loan 企业长期贷款155. bust-up risks 破产风险156. buyer's risks 买方风险157. call (option) 买方期权，看涨期权158. call and put options 买入期权和卖出期权159. call for funds 控股、集资160. call loan transaction 短期拆放往来161. call market 活期存款市场162. call money 拆放款163. call options on an equity 权益(证券)的买入期权164. call-options 认购期权165. cancellation 取消166. cancellation money 解约金167. cap 带利率上限的期权168. capital assets 资本资产169. capital lease 资本租赁170. capital market 信贷市场、资本市场171. capital resources 资本来源172. capital surplus 资本盈余173. capital transfer 资本转移174. capital turnover rate 资本周转率175. card issuing institution 发卡单位176. carefully selected applicant 经仔细选定的申请人177. cargo insurance 货物保险178. cash 现金，现款v.兑现，付现款179. cash a cheque 支票兑现180. cash account 现金帐户181. cash advance 差旅预支款182. cash against bill of lading 凭提单付现183. cash against documents(C.A.D.) 凭单付现，凭单据付现金=document against cash184. cash and carry 付现自运;现金交易和运输自理;现购自运商店185. cash and carry wholesale 付现自运批发186. cash assets 现金资产187. cash audit 现金审核188. cash audit 现金审核，现金审计189. cash balance 现金余额，现款结存190. cash basis 现金制191. cash basis 现金制，现金基础192. cash basis accounting 现金收付会计制193. cash before delivery(C.B.D.)空货前付款，付款后交货，付现款交货194. cash bonus 现金红利195. cash book 现金簿;现金帐;现金出纳帐196. cash boy 送款员197. cash budget 现金预算198. cash card1 (银行)自动提款卡199. cash card2 现金卡200. cash claim 现金索赔201. cash collection basis 收现法，收现制202. cash credit 活期信用放款，现金付出203. cash credit slip 现金支出传票204. cash currency 现金通货205. cash cycle 现金循环，现金周期206. cash day 付款日207. cash debit slip 现金收入传票208. cash department (商业机构中的)出纳部=counting-house209. cash deposit 现金存款;保证金210. cash deposit as collateral 保证金，押金211. cash desk (商店、饭馆的)付款处212. cash disbursements 现金支出213. cash discount (c.d.) 现金折扣，付现折扣=settlement discount 214. cash dispenser (美)自动提款机=cashomat215. cash dividend 现金股利216. cash down 即付，付现217. cash equivalent value 现金等值，现金相等价值218. cash flow 资金流动219. cash flow 现金流动220. cash flow stream 现金流(量)221. cash holdings 库存现金222. cash holdings 库存现金223. cash in advance (c.i.a.) 预付现金224. cash in bank 存银行现金，银行存款225. cash in hand (商行的)手头现金，库存现金=cash on hand226. cash in transit 在途现金，在运现金227. cash in transit policy 现金运送保险单228. cash in treasury 库存现金229. cash invoice 现购发票230. cash items 现金帐项，现金科目231. cash journal 现金日记簿232. cash liquidity 现金流动(情况);现金周转233. cash loan 现金贷款234. cash management services 现金管理业务235. cash market 现金交易市场，现货市场，付现市场236. cash nexus 现金交易关系237. cash on arrival 货到付现，货到付款238. cash on bank 银行存款;银行付款;现金支票付款239. cash on deliver (C.O.D) (英)交货付款，现款交货,collect on delivery240. cash on delivery (COD) 交割付款241. cash order(C/O) 现金订货242. cash paid book 现金支出簿243. cash payment 现金支付244. cash payment 现金付款，现付245. cash payments journal 现金支出日记帐246. cash position 头寸247. cash position 现金状况，现金头寸248. cash price 现金售价，现金付款价格249. cash purchase 现购，现金购买250. cash railway (商店中的)货款传送线251. cash ratio 现金比率252. cash receipts (CR) 现金收入253. cash receipts journal 现金收入日记帐254. cash records 现金记录255. cash register 现金登记机，现金收入记录机，收银机256. cash remittance 汇款单;解款单257. cash remittance note 现金解款单，解款单258. cash requirement 现金需要量259. cash reserve 现金储备(金)260. cash resources 现金资源，现金来源261. cash resources (reserves) 现金准备262. cash sale 现售，现金销售=sale by real cash263. cash sale invoice 现销发票，现售发票264. cash settlement 现金结算，现汇结算265. cash short and over 现金尾差，清点现金余差;现金短溢266. cash slip 现金传票267. cash statement 现金报表，(现金)库存表268. cash ticket 现销票，门市发票269. cash transaction 现金交易270. cash verification 现金核实，现金核查271. cash voucher 现金凭单;现金收据272. cash with order (c.w.o., C.W.O.订货时付款，订货付现，落单付现273. cash without discount 付现无折扣274. cash yield discount 现金获利率，现金收益率275. cash-and-carry arbitrage 现货持有套利276. cashier 出纳员，收支员277. cashier's cheque (C.C.) 银行本票=cashier's order278. central rate 中心汇率(一国货币对美元的汇率，并据此计算对其他货币的汇率)279. certificate of balance 存款凭单280. Certificate of Deposits (CDs) 大额定期存款单281. certificated security 实物证券282. certificates of deposit (CDs) 大面额存款单283. certifying bank 付款保证银行284. change hands 交换，换手285. chartered bank 特许银行286. chattel 动产287. chattel mortgage 动产抵押288. chattel mortgage 动产抵押289. chattel mortgage bond (美)动产抵押(公司)债券290. chattel personal (私人)动产291. chattel real 准不动产(土地权等)292. check certificate 检验证明书293. check deposit 支票存款294. check list (核对用的)清单295. check sheet 对帐单296. checking account 支票帐户297. checking deposits 支票存款，活期存款298. checking reserve 支票现金储备299. checkstand (超级市场的)点货收款台300. cheque (payable) to bearer 来人支票，不记名支票301. cheque book 支票簿302. cheque book stub 支票簿存根303. cheque card 支票卡304. cheque collection 支票兑取305. cheque collector 支票兑取人306. cheque crossed 划线支票307. cheque crossed generally 普通划线支票308. cheque crossed specially 特别划线支票309. cheque deposit 支票存款310. cheque drawer 支票出票人311. cheque holder 支票执票人312. cheque only for account 转帐支票313. cheque payable at sight 见票即付支票314. cheque protector 支票银码机315. cheque rate 票据汇兑汇率，票汇价格=sight rate ,short rate 316. cheque register 支票登记簿317. cheque returned 退票，退回的支票318. cheque signer 支票签名机319. cheque stub 支票存根320. cheque to order 记名支票，指定人支票321. China Investment Bank 中国投资银行322. circulation risks 流通风险323. circulation tax (turnover tax) 流转税 324. city bank 城市银行325. claim a refound 索赔326. clean collections 光票托收327. clearing bank 清算银行328. clearing house 清算所329. clearinghouse 清算公司，票据交换所330. close out 平仓，结清(账)331. closed and mortgage 闭口抵押332. closing order 收市价订单333. closing rate 收盘价334. closing transaction 平仓交易335. collar 带利率上下限的期权336. collateral loan 抵押借款337. collecting bank 托收银行338. collecting bank 托收银行339. collecting bank 代收行340. collection instructions 委托(托收的)单据341. collection items 托收业务，托收项目342. collection of trade charges 托收货款343. collection on clean bill 光票托收344. collection on documents 跟单托收345. collection order 托收委托书346. collection risk 托收风险347. collection risks 托收风险348. collection service 托收服务349. collective-owned enterprise bonus tax 集体企业奖金税350. collective-owned enterprise income tax 集体企业所得税351. commercial and industrial loans 工商贷款352. commercial deposit 商业存款353. commercial paper 商业票据354. commercial paper house 经营商业票据的商号355. commercial risk 商业风险356. commercial terms 商业条件357. commission 佣金358. commodity futures 商品期货359. commodity insurance 商品保险360. common collateral 共同担保361. common fund 共同基金362. common stock 普通股363. common trust fund 共同信托基金364. compensatory financing 补偿性融资365. competitive risks 竞争风险366. composite depreciation 综合折旧367. compound interest 复利368. compound rate 复利率369. compound rate deposit 复利存款370. comprehensive insurance 综合保险371. condominium 公寓私有共有方式372. confirming bank 保兑银行373. congestion area 震荡区374. congestion tape 统一自动行情显示375. conservatism and liquidity 稳健性与流动性376. consortium bank 银团银行377. constructure risk 建设风险378. consumer financing 消费融资379. contingent risks 或有风险380. contract money 合同保证金381. contract size 合约容量382. contracts of difference 差异合约383. contractual value 合同价格384. controlled rates 控制的汇率385. converge 集聚，(为共同利益而)结合一起386. conversion 汇兑、兑换387. convertible currency 可兑换的货币388. cooling-off period 等待期389. cooperative financing 合作金融390. cornering the market 操纵市场391. corners 垄断392. corporate deposits 法人存款393. correspondent 代理行394. cost of maintenance 维修费395. counter-inflation policy 反通货膨胀对策396. cover 弥补，补进(卖完的商品等)397. cover 弥补(损失等);负担(开支);补进(商品或股票等);保险398. coverage 承保险别;保险总额;范围保险399. coverage ratio 偿债能力比率400. cover-note 暂保单;投保通知单401. credit 信用，信贷402. credit account (C.A., C/A) 赊帐=open account2 403. credit agreement 信贷协定404. credit amount 信贷金额;赊帐金额;信用证金额405. credit analysis 信用分析406. credit balance 贷方余额，结欠，贷余407. credit bank 信贷银行408. credit beneficiary 信用证受益人409. credit business 赊售，信用买卖410. credit buying 赊购411. credit capital 信贷资本412. credit cards 信用卡413. credit control 信用控制414. credit control instrument 信用调节手段415. credit expansion 信用扩张416. credit extending policy 融资方针417. credit facility 信用透支418. credit limit 信用额度419. credit restriction 信用限额420. credit risk 信用风险421. credit union 信用合作社422. creditor bank 债权银行423. crop up (out) 出现，呈现424. cross hedge 交叉套做425. cross hedging 交叉保值426. cum dividend 附息427. cum rights 含权428. cumulative preferred stock 累积优先股429. currency futures 外币期货430. currency futures contract 货币期货合约431. current fund 流动基金432. current futures price 现时的期货价格433. current ratio 流动比率434. customize 按顾客的具体要求制作435. customs duty(tariffs) 关税 436. D/D (Banker's Demand Draft) 票汇 437. daily interest 日息 438. daily limit 每日涨(跌)停板439. date of delivery 交割期440. dealers 批发商441. death and gift tax 遗产和赠与税442. debt of honour 信用借款443. debtor bank 借方银行444. decision-making under risk 风险下的决策445. deed 契约446. deed tax 契税447. deferred savings 定期存款448. deficit covering 弥补赤字449. deficit-covering finance 赤字财政450. deflation 通货紧缩451. delivery date 交割日452. demand pull inflation 需求拉动通货膨胀453. demand-deposit or checking-accounts 活期存款或支票帐户454. deposit account (D/A) 存款帐户455. deposit at call 通知存款456. deposit bank 存款银行457. deposit money 存款货币458. deposit rate 存款利率459. deposit turnover 存款周转率460. depreciation risks 贬值风险461. derivative deposit 派生存款462. derived deposit 派生存款463. designated currency 指定货币464. deutsche marks (=DM) 西德马克465. devaluation of dollar 美元贬值466. developer 发展商467. Development Bank 开发银行468. development financing 发展融资469. devise 遗赠470. die intestate 死时没有遗嘱471. Diners card 大莱信用卡472. direct exchange 直接汇兑473. direct financing 直接融资474. direct hedging 直接套做475. direct leases 直接租赁476. direct taxation 直接税477. discount credit 贴现融资478. discount market 贴现市场479. discount on bills 票据贴现480. discount paid 已付贴现额481. discounted cash flow 净现金量482. discounting bank 贴现银行483. dishonour risks 拒付风险484. disintermediation 脱媒485. distant futures 远期期货486. diversification 分散投资487. dividends 红利488. document of title 物权单据489. documentary collection 跟单托收490. Documents against Acceptance,D/A 承兑交单491. Documents against Payment,D/P 付款交单492. domestic correspondent 国内通汇银行493. domestic deposit 国内存款494. domestic exchange 国内汇兑495. double leasing 双重租赁496. double mortgage 双重抵押497. double option 双向期权498. Dow Jones average 道?琼斯平均数499. down payment 首期500. downgrade 降级501. downside 下降趋势502. downtick 跌点交易503. Dragon card 龙卡504. draw 提款505. draw cheque 签发票据506. drawee bank 付款银行507. drawing account 提款帐户508. dual exchange market 双重外汇市场509. dual trading 双重交易510. due from other funds 应收其他基金款511. due to other funds 应付其他基金款512. dumping 抛售513. early warning system 预警系统514. easy credit 放松信贷515. economic exposure 经济风险516. efficient portfolio 有效证券组合517. electronic accounting machine 电子记帐机518. electronic cash 电子现金519. electronic cash register 电子收款机520. electronic debts 电子借贷521. electronic funds transfer 电子资金转帐522. electronic transfer 电子转帐523. emergency tariff 非常关税524. encumbrance 债权(在不动产上设定的债权)525. endorsement for collection 托收背书526. engage in arbitrage (to) 套汇 527. entity n. 单位，整体，个体528. entrance fee 申请费529. equalization fund (外汇)平衡基金530. equipment leasing services 设备租赁业务531. equity portfolio 股票资产532. establishing bank 开证银行533. ethics risks 道德风险534. Euro-bank 欧洲银行535. Eurocard 欧洲系统卡536. European terms 欧洲标价法537. evaluation of property 房产估价538. evasion of foreign currency 逃汇 539. exception clause 免责条款540. excess insurance 超额保险541. exchange adjustment 汇率调整542. exchange alteration 更改汇率543. exchange arbitrage 外汇套利544. exchange bank 外汇银行545. exchange broker 外汇经纪人546. exchange brokerage 外汇经纪人佣金547. exchange business 外汇业务548. exchange clearing agreement 外汇结算协定549. exchange clearing system 汇结算制550. exchange competition 外汇竞争551. exchange contract 外汇成交单552. exchange control 外汇管制553. exchange convertibility 外汇兑换554. exchange customs 交易所惯例555. exchange depreciation 外汇下降556. exchange dumping 汇率倾销557. exchange fluctuations 汇价变动558. exchange for forward delivery 远期外汇业务559. exchange for spot delivery 即期外汇业务560. exchange freedom 外汇自由兑换561. exchange loss 汇率损失562. exchange parity 外汇平价563. exchange position 外汇头寸564. exchange position 外汇头寸;外汇动态565. exchange premium 外汇升水566. exchange profit 外汇利润567. exchange proviso clause 外汇保值条款568. exchange quota system 外汇配额制569. exchange rate 汇价570. exchange rate fluctuations 外汇汇价的波动571. exchange rate parity 外汇兑换的固定汇率572. exchange rate risks 外汇汇率风险573. exchange reserves 外汇储备574. exchange restrictions 外汇限制575. exchange risk 外汇风险576. exchange risk 兑换风险577. exchange settlement 结汇 578. exchange speculation 外汇投机579. exchange stability 汇率稳定580. exchange surrender certificate 外汇移转证581. exchange transactions 外汇交易582. exchange value 外汇价值583. exchange war 外汇战584. excise 货物税，消费税585. exercise date 执行日586. exercise price, striking price 履约价格，认购价格587. expenditure tax 支出税588. expenditure tax regime 支出税税制589. expenses incurred in the purchase 购买物业开支590. expiration date 到期日591. export and import bank 进出口银行592. export gold point 黄金输出点593. exposure 风险594. external account 对外帐户595. extraneous risks 附加险596. extrinsic value 外在价值597. face value 面值598. facultative insurance 临时保险599. fair and reasonable 公平合理600. far future risks 长远期风险601. farm subsidies 农产品补贴602. farmland occupancy tax 耕地占用税603. favourable exchange 顺汇604. fax base 税基605. feast tax 筵席税606. feathered assets 掺水资产607. fee 不动产608. fee interest 不动产产权609. fictions payee 虚构抬头人610. fictitious assets 虚拟资产611. fictitious capital 虚拟资本612. fiduciary a. 信托的，信用的，受信托的(人)613. fiduciary field 信用领域，信托领域614. finance broker 金融经纪人615. financial advising services 金融咨询服务616. financial arrangement 筹资安排617. financial crisis 金融危机618. financial forward contract 金融远期合约619. financial futures 金融期货620. financial futures contract 金融期货合约621. financial insolvency 无力支付622. financial institutions' deposit 同业存款 623. financial lease 金融租赁624. financial risk 金融风险625. financial statement analysis 财务报表分析626. financial system 金融体系627. financial transaction 金融业务628. financial unrest 金融动荡629. financial world 金融界630. first mortgage 第一抵押权631. fiscal and monetary policy 财政金融政策632. fixed assets 固定资产633. fixed assets ratio 固定资产比率634. fixed assets turnover ratio 固定资产周转率635. fixed capital 固定资本636. fixed costs 固定成本637. fixed deposit (=time deposit) 定期存款638. fixed deposit by installment 零存整取639. fixed exchange rate 固定汇率640. fixed par of exchange 法定汇兑平价641. fixed savings withdrawal 定期储蓄提款642. fixed-rate leases 固定利率租赁643. flexibility and mobility 灵活性与机动性644. flexibility of exchange rates 汇率伸缩性645. flexible exchange rate 浮动汇率646. floating exchange rate 浮动汇率647. floating policy 流动保险单648. floating-rate leases 浮动利率租赁649. floor 带利率下限的期权650. floor broker 场内经纪人651. fluctuations in prices 汇率波动652. foregift 权利金653. foreign banks 外国银行654. foreign correspondent 国外代理银行655. foreign currency futures 外汇期货656. foreign enterprises income tax 外国企业所得税657. foreign exchange certificate 外汇兑换券658. foreign exchange crisis 外汇危机659. foreign exchange cushion 外汇缓冲660. foreign exchange dumping 外汇倾销661. foreign exchange earnings 外汇收入662. foreign exchange liabilities 外汇负债663. foreign exchange loans 外汇贷款664. foreign exchange parity 外汇平价665. foreign exchange quotations 外汇行情666. foreign exchange regulations 外汇条例667. foreign exchange reserves 外汇储备668. foreign exchange restrictions 外汇限制669. foreign exchange retaining system 外汇留存制670. foreign exchange risk 外汇风险671. foreign exchange services 外汇业务672. foreign exchange transaction centre 外汇交易中心673. forward exchange 期货外汇674. forward exchange intervention 期货外汇干预675. forward exchange sold 卖出期货外汇676. forward foreign exchange 远期外汇汇率677. forward operation 远期(经营)业务678. forward swap 远期掉期679. fraternal insurance 互助保险680. free depreciation 自由折旧681. free foreign exchange 自由外汇682. freight tax 运费税683. fringe bank 边缘银行684. full insurance 定额保险685. full payout leases 充分偿付租赁686. full progressive income tax 全额累进所得税687. fund 资金、基金688. fund account 基金帐户689. fund allocation 基金分配690. fund appropriation 基金拨款691. fund balance 基金结存款692. fund demand 资金需求693. fund for relief 救济基金694. fund for special use 专用基金695. fund in trust 信托基金696. fund liability 基金负债697. fund obligation 基金负担698. fund raising 基金筹措699. fundamental insurance 基本险700. funds statement 资金表701. futures commission merchants 期货经纪公司702. futures contract 期货合约703. futures delivery 期货交割704. futures margin 期货保证金705. futures market 期货市场706. futures price 期货价格707. futures transaction 期货交易708. FX futures contract 外汇期货合约709. galloping inflation 恶性通货膨胀710. gap 跳空711. general endorsement 不记名背书712. general fund 普通基金713. general mortgage 一般抵押714. Giro bank 汇划银行715. given rate 已知汇率716. go long 买进，多头717. go short 短缺;卖空，空头718. going away 分批买进719. going rate 现行汇率720. Gold Ear Credit Card 金穗卡721. government revenue 政府收入722. graduated reserve requirement 分级法定准备金723. Great Wall card 长城卡724. gross cash flow 现金总流量725. guarantee of payment 付款保证726. guaranteed fund 保证准备金727. hammering the market 打压市场728. handling charge 手续费729. harmony of fiscal and monetary policies 财政政策和金融政策的协调730. hedge 套头交易731. hedge against inflation 为防通货膨胀而套购732. hedge buying 买进保值期货733. hedge fund 套利基金734. hedging mechanism 规避机制735. hedging risk 套期保值风险736. hire purchase 租购737. hit the bid 拍板成交738. hoarded money 储存的货币739. holding the market 托盘 740. horizontal price movement 横盘 741. hot issue 抢手证券742. hot money deposits 游资存款743. hot stock 抢手股票744. house property tax 房产税745. hypothecation 抵押746. idle capital 闲置资本747. idle cash (money) 闲散现金，游资748. idle demand deposits 闲置的活期存款749. immobilized capital 固定化的资产750. immovable property 不动产751. import regulation tax 进口调节税752. imposition 征税;税;税款753. imprest bank account 定额银行存款专户754. in force (法律上)有效的755. in the tank 跳水756. inactive market 不活跃市场757. income in kind 实物所得758. income tax liabilities 所得税责任，所得税债务759. income taxes 所得税760. indemnity 赔偿，补偿761. indirect arbitrage 间接套汇762. indirect finance 间接金融763. indirect hedging 间接套做764. indirect leases 间接租赁(即:杠杆租赁)765. indirect rate 间接汇率766. indirect taxation 间接税767. individual income regulation tax 个人调节税768. individual income tax 个人所得税769. individual savings 私人储蓄770. Industrial and Commercial Bank of China 中国工商银行771. industrial financing 工业融资772. industrial-commercial consolidated tax 工商统一税773. industrial-commercial income tax 工商所得税774. industrial-commercial tax 工商税775. inflation 通货膨胀776. inflation rate 通货膨胀率777. inflationary spiral 螺旋式上升的通货膨胀778. inflationary trends 通货膨胀趋势779. infrastructure bank 基本建设投资银行780. initial margin 初始保证金781. initial margin 期初保证权782. initial margins 初始保证金783. initial reserve 初期准备金784. insider 内幕人785. installment savings 零存整取储蓄786. institution 机构投资者787. insurance appraiser 保险损失评价人788. insurance broker 保险经纪人789. insurance contract 保险契约，保险合同790. insurance saleman 保险外勤791. insurance services 保险业务792. insure against fire 保火险 793. insured 被保险人794. interbank market 银行同业市场795. inter-business credit 同行放帐796. interest on deposit 存款利息797. interest per annum 年息 798. interest per month 月息 799. interest rate futures contract 利率期货合约800. interest rate policy 利率政策801. interest rate position 利率头寸802. interest rate risk 利率风险803. interest restriction 利息限制804. interest subsidy 利息补贴805. interest-rate risk 利息率风险806. interim finance 中间金融807. intermediary bank 中间银行808. intermediate account 中间帐户809. internal reserves 内部准备金810. international banking services 国际银行业务811. International Investment Bank (IIB) 国际投资银行812. international leasing 国际租赁813. in-the-money 有内在价值的期权814. intraday 日内815. intrinsic utility 内在效用816. intrinsic value 实际价值，内部价值817. inward documentary bill for collection 进口跟单汇票，进口押汇(汇票)818. isolation of risk 风险隔离819. issue bank 发行银行820. JCB card JCB卡821. joint financing 共同贷款822. key risk 关键风险823. kill a bet 终止赌博824. land use tax 土地使用税825. large deposit 大额存款826. large leases 大型租赁827. latent inflation 潜在的通货膨胀828. latent inflation 潜在的通货膨胀829. lease agreement 租约830. lease and release 租借和停租831. lease broker 租赁经纪人832. lease financing 租赁筹租833. lease immovable 租借的不动产834. lease in perpetuity 永租权835. lease insurance 租赁保险836. lease interest insurance 租赁权益保险837. lease land 租赁土地838. lease mortgage 租借抵押839. lease out 租出840. lease property 租赁财产841. lease purchase 租借购买842. lease rental 租赁费843. lease territory 租借地844. leaseback 回租845. leasebroker 租赁经纪人846. leased immovable 租借的不动产847. leasehold 租赁土地848. leasehold 租借期，租赁营业，租赁权849. leasehold property 租赁财产850. leaseholder 租赁人851. leaseholder 承租人，租借人852. leases agent 租赁代理853. leases arrangement 租赁安排854. leases company 租赁公司855. leases structure 租赁结构856. leasing 出租857. leasing agreement 租赁协议858. leasing amount 租赁金额859. leasing asset 出租财产，租赁财产860. leasing clauses 租赁条款861. leasing consultant 租赁顾问862. leasing contract 租赁合同863. leasing cost 租赁成本864. leasing country 承租国865. leasing division 租赁部866. leasing equipment 租赁设备867. leasing industry 租赁业868. leasing industry (trade) 租赁业 869. leasing money 租赁资金870. leasing period 租赁期871. leasing regulations 租赁条例872. legal interest 法定利息873. legal tender 法定货币874. legal tender 本位货币，法定货币875. lessee 承租人，租户876. lessor 出租人877. letter of confirmation 确认书878. letter transfer 信汇 879. leveraged leases 杠杆租赁880. lien 扣押权，抵押权881. life insurance 人寿保险882. life of assets 资产寿命883. limit order 限价指令884. limited floating rate 有限浮动汇率885. line of business 行业，营业范围，经营种类886. liquidation 清仓887. liquidity 流动性888. liquidity of bank 银行资产流动性889. listed stock 上市股票890. livestock transaction tax 牲畜交易税891. loan account 贷款帐户892. loan amount 贷款额893. loan at call 拆放 894. loan bank 放款银行895. loan volume 贷款额。
金融英语词汇(超全版)
1. a flat percentage rate of income 统一比率的所得税税率a long position 多头部位，利多形势a long position 多头寸；买进的期货合同a put option on a debt security 债务证券的卖出期权a sales slip 签购单据，售货清单a short position 空头部位，短缺头寸a short position 空头；卖出的期货合同a tax return 税务申报表abnormal depreciation 特别折旧abnormal spoilage 非正常损坏aboriginal cost 原始成本acceptance bank 票据承兑行acceptance method 承兑方式acceptance risks 承兑风险accepting bank 承兑银行accessory risks 附加保险，附加险accident insurance 意外保险（不包括海上，火灾和人寿险）accommodation of funds 资金融通accompany vt. 附带，伴随，陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险accounting risks 会计风险accounting value 帐面价值accounts of assured 保险帐户accrued bond interest 应计债券利息accrued depreciation 应计折旧accrued dividend 应计股利acknowledgement of declaration (under op预约保险申报确认书active securities 热头股票，活跃的证券actual cash value （保险用语）实际现金价值actual rate 实际汇率adaptive expectations 适应性预期additional insurance 加保，附加保险additional reserve 追加准备金adjustable policy 可调整的保险单adjustable premium 可调整的保险费adjusted debit balance 已调整的借方余额advance payment of premium 预缴保险费advance-decline theory 涨跌理论adverse exchange 逆汇、逆汇兑advice of drawing 提款通知书advising bank 通知银行affiliated bank 联行affiliated person 关联人aftermarket 次级市场agent for collection 托收代理银行Agricultural Bank of China 中国农业银行agricultural loans 农业贷款agricultural（animal husbandry）tax 农（牧）业税allowance for doubtful debt 备抵呆帐款项alternative (either/or) order 选择指令American Express card 运通卡American terms 美国标价法amount in figures 小写金额amount in words 大写金额annual membership dues 年费application form for a banking account 银行开户申请书appointed bank 外汇指定银行appreciation of exchange rate 汇率升值arbitrage 套利arbitrage 套购，套利，套汇arbitrage of exchange 套汇arbitrage of exchange or stock 套汇或套股arbitrage opportunity 套价机会arbitrage risks 套汇风险as agent 做代理as principal 做自营Asian Development Fund (ADB) 亚洲开发银行ask price = asking price = offer price 出售价，报价，开价，出价ask-bid system 竞价系统assessment of loss 估损assets insurance 资产保险assignment of policy 保单转让assumption of risk 承担风险asymmetry 不对称at owner's risk 风险由货主负担at-the-close order 收盘指令at-the-market 按市价at-the-money 平值期权at-the-opening (opening only) order 开盘指令auction marketplace 拍卖市场automated teller machines (24 hours a day) 自动取款机（24小时服务）automatic transfers between accounts 自动转帐average 平均数baby bond 小额债券back spreads 反套利back wardation 现货溢价balance n. 结余，差额，平衡bank balance 存款余额bank balance over required reserves 超出法定（必备）储备的银行存款余额bank deposit 银行存款Bank of China 中国银行Bank of Communications 交通银行bank of deposit 存款银行bank of the government 政府的银行banker's association 银行协会banker's bank 中央银行banker's guarantee 银行担保bank's buying rate 银行买入价bank's selling rate 银行卖出价banks with business dealing with the center中央银行的往来银行Barclay card 巴克莱银行信用卡base rate 基本汇价basis order 基差订单basis risk 基差风险bear market 熊市bear operation 卖空行为bear raiders 大量抛空者beneficial owner 受益所有人beneficiary of insurance 保险金受益人best-efforts offering 尽力推销（代销）发行bid and ask prices 买入和卖出价bid and ask spread 买卖差价bid price = buying price 买价bid-ask spread 递盘虚盘差价big board 大行情牌big slump 大衰退（暴跌）bill-paying services 代付帐款black market 黑市black market financing 黑市筹资black money 黑钱blanket mortgage 总括抵押block positioner 大宗头寸商blowout 畅销blue-chip stocks 蓝筹股board of arbitration 仲裁委员会board of governors 理事会bond fund 债券基金borrowing from affiliates 向联营公司借款borrowing power of securities 证券贷款能力borrowing risks 借款风险bought deal 包销bread and butter business 基本业务breadth index 宽度指数break-even 不亏不盈，收支相抵breakout 突破bridging finance 过渡性融资broker 经纪人，掮客brokerage 经纪人佣金brokerage 经纪业；付给经纪人的佣金brokerage firm 经纪商（号）broker's loan 经纪人贷款broking house 经纪人事务所building agreement 具有约束力的协定building tax （tax on construction）建筑税bullish 行情看涨business insurance 企业保险business risk 营业风险business savings 企业储蓄business tax 营业税business term loan 企业长期贷款bust-up risks 破产风险buyer's risks 买方风险call (option) 买方期权，看涨期权call and put options 买入期权和卖出期权call for funds 控股、集资call loan transaction 短期拆放往来call market 活期存款市场call money 拆放款call options on an equity 权益（证券）的买入期权call-options 认购期权cancellation 取消cancellation money 解约金cap 带利率上限的期权capital assets 资本资产capital lease 资本租赁capital market 信贷市场、资本市场capital resources 资本来源capital surplus 资本盈余capital transfer 资本转移capital turnover rate 资本周转率card issuing institution 发卡单位carefully selected applicant 经仔细选定的申请人cargo insurance 货物保险cash 现金，现款v.兑现，付现款cash a cheque 支票兑现cash account 现金帐户cash advance 差旅预支款cash against bill of lading 凭提单付现cash against documents（）凭单付现，凭单据付现金=document against cashcash and carry 付现自运；现金交易和运输自理；现购自运商店cash and carry wholesale 付现自运批发cash assets 现金资产cash audit 现金审核cash audit 现金审核，现金审计cash balance 现金余额，现款结存cash basis 现金制cash basis 现金制，现金基础cash basis accounting 现金收付会计制cash before delivery（）空货前付款，付款后交货，付现款交货cash bonus 现金红利cash book 现金簿；现金帐；现金出纳帐cash boy 送款员cash budget 现金预算cash card1 （银行）自动提款卡cash card2 现金卡cash claim 现金索赔cash collection basis 收现法，收现制cash credit 活期信用放款，现金付出cash credit slip 现金支出传票cash currency 现金通货cash cycle 现金循环，现金周期cash day 付款日cash debit slip 现金收入传票cash department （商业机构中的）出纳部=counting-house cash deposit 现金存款；保证金cash deposit as collateral 保证金，押金cash desk （商店、饭馆的）付款处cash disbursements 现金支出cash discount .) 现金折扣，付现折扣=settlement discount cash dispenser （美）自动提款机=cashomat cash dividend 现金股利cash down 即付，付现cash equivalent value 现金等值，现金相等价值cash flow 资金流动cash flow 现金流动cash flow stream 现金流（量）cash holdings 库存现金cash holdings 库存现金cash in advance 预付现金cash in bank 存银行现金，银行存款cash in hand （商行的）手头现金，库存现金=cash on hand cash in transit 在途现金，在运现金cash in transit policy 现金运送保险单cash in treasury 库存现金cash invoice 现购发票cash items 现金帐项，现金科目cash journal 现金日记簿cash liquidity 现金流动（情况）；现金周转cash loan 现金贷款cash management services 现金管理业务cash market 现金交易市场，现货市场，付现市场cash nexus 现金交易关系cash on arrival 货到付现，货到付款cash on bank 银行存款；银行付款；现金支票付款cash on deliver （英）交货付款，现款交货＝collect on delivery cash on delivery (COD) 交割付款cash order（C/O）现金订货cash paid book 现金支出簿cash payment 现金支付cash payment 现金付款，现付cash payments journal 现金支出日记帐cash position 头寸cash position 现金状况，现金头寸cash price 现金售价，现金付款价格cash purchase 现购，现金购买cash railway （商店中的）货款传送线cash ratio 现金比率cash receipts (CR) 现金收入cash receipts journal 现金收入日记帐cash records 现金记录cash register 现金登记机，现金收入记录机，收银机cash remittance 汇款单；解款单cash remittance note 现金解款单，解款单cash requirement 现金需要量cash reserve 现金储备（金）cash resources 现金资源，现金来源cash resources (reserves) 现金准备cash sale 现售，现金销售=sale by real cash cash sale invoice 现销发票，现售发票cash settlement 现金结算，现汇结算cash short and over 现金尾差，清点现金余差；现金短溢cash slip 现金传票cash statement 现金报表，（现金）库存表cash ticket 现销票，门市发票cash transaction 现金交易cash verification 现金核实，现金核查cash voucher 现金凭单；现金收据cash with order （订货时付款，订货付现，落单付现cash yield discount 现金获利率，现金收益率cash-and-carry arbitrage 现货持有套利cashier 出纳员，收支员cashier's cheque .) 银行本票=cashier's ordercentral rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率）certificate of balance 存款凭单Certificate of Deposits (CDs) 大额定期存款单certificated security 实物证券certificates of deposit (CDs) 大面额存款单certifying bank 付款保证银行change hands 交换，换手chartered bank 特许银行chattel 动产chattel mortgage 动产抵押chattel mortgage 动产抵押chattel mortgage bond （美）动产抵押（公司）债券chattel personal （私人）动产chattel real 准不动产（土地权等）check certificate 检验证明书check deposit 支票存款check list （核对用的）清单check sheet 对帐单checking account 支票帐户checking reserve 支票现金储备checkstand （超级市场的）点货收款台cheque (payable) to bearer 来人支票，不记名支票cheque book 支票簿cheque book stub 支票簿存根cheque card 支票卡cheque collection 支票兑取cheque collector 支票兑取人cheque crossed 划线支票cheque crossed generally 普通划线支票cheque crossed specially 特别划线支票cheque deposit 支票存款cheque drawer 支票出票人cheque holder 支票执票人cheque only for account 转帐支票cheque payable at sight 见票即付支票cheque protector 支票银码机cheque rate 票据汇兑汇率，票汇价格=sight rate ,short rate cheque register 支票登记簿cheque returned 退票，退回的支票cheque signer 支票签名机cheque stub 支票存根cheque to order 记名支票，指定人支票China Investment Bank 中国投资银行circulation tax （turnover tax）流转税city bank 城市银行claim a refound 索赔clean collections 光票托收clearing bank 清算银行clearing house 清算所clearinghouse 清算公司，票据交换所close out 平仓，结清（账）closed and mortgage 闭口抵押closing order 收市价订单closing rate 收盘价closing transaction 平仓交易collar 带利率上下限的期权collateral loan 抵押借款collecting bank 托收银行collecting bank 托收银行collecting bank 代收行collection instructions 委托（托收的）单据collection items 托收业务，托收项目collection of trade charges 托收货款collection on clean bill 光票托收collection on documents 跟单托收collection order 托收委托书collection risk 托收风险collection service 托收服务collective-owned enterprise bonus tax 集体企业奖金税collective-owned enterprise income tax 集体企业所得税commercial and industrial loans 工商贷款commercial deposit 商业存款commercial paper 商业票据commercial paper house 经营商业票据的商号commercial risk 商业风险commercial terms 商业条件commission 佣金commodity futures 商品期货commodity insurance 商品保险common collateral 共同担保common fund 共同基金common stock 普通股common trust fund 共同信托基金compensatory financing 补偿性融资competitive risks 竞争风险composite depreciation 综合折旧compound interest 复利compound rate 复利率compound rate deposit 复利存款comprehensive insurance 综合保险condominium 公寓私有共有方式congestion area 震荡区congestion tape 统一自动行情显示conservatism and liquidity 稳健性与流动性consortium bank 银团银行constructure risk 建设风险consumer financing 消费融资contingent risks 或有风险contract money 合同保证金contract size 合约容量contracts of difference 差异合约contractual value 合同价格controlled rates 控制的汇率converge 集聚，（为共同利益而）结合一起conversion 汇兑、兑换convertible currency 可兑换的货币cooling-off period 等待期cooperative financing 合作金融cornering the market 操纵市场corners 垄断corporate deposits 法人存款correspondent 代理行cost of maintenance 维修费counter-inflation policy 反通货膨胀对策cover 弥补，补进（卖完的商品等）保险coverage 承保险别；保险总额；范围保险coverage ratio 偿债能力比率cover-note 暂保单；投保通知单credit 信用，信贷credit account ., C/A) 赊帐=open account2 credit agreement 信贷协定credit amount 信贷金额；赊帐金额；信用证金额credit analysis 信用分析credit balance 贷方余额，结欠，贷余credit bank 信贷银行credit beneficiary 信用证受益人credit business 赊售，信用买卖credit buying 赊购credit capital 信贷资本credit cards 信用卡credit control 信用控制credit control instrument 信用调节手段credit expansion 信用扩张credit extending policy 融资方针credit facility 信用透支credit limit 信用额度credit restriction 信用限额credit risk 信用风险creditor bank 债权银行crop up (out) 出现，呈现cross hedge 交叉套做cross hedging 交叉保值cum dividend 附息cum rights 含权cumulative preferred stock 累积优先股currency futures 外币期货currency futures contract 货币期货合约current fund 流动基金current futures price 现时的期货价格current ratio 流动比率customize 按顾客的具体要求制作customs duty（tariffs）关税D/D (Banker's Demand Draft) 票汇daily interest 日息daily limit 每日涨（跌）停板date of delivery 交割期dealers 批发商death and gift tax 遗产和赠与税debt of honour 信用借款debtor bank 借方银行decision-making under risk 风险下的决策deed 契约deferred savings 定期存款deficit covering 弥补赤字deficit-covering finance 赤字财政deflation 通货紧缩delivery date 交割日demand pull inflation 需求拉动通货膨胀demand-deposit or checking-accounts 活期存款或支票帐户deposit account (D/A) 存款帐户deposit at call 通知存款deposit bank 存款银行deposit money 存款货币deposit rate 存款利率deposit turnover 存款周转率depreciation risks 贬值风险derivative deposit 派生存款derived deposit 派生存款designated currency 指定货币deutsche marks (=DM) 西德马克devaluation of dollar 美元贬值developer 发展商Development Bank 开发银行development financing 发展融资devise 遗赠die intestate 死时没有遗嘱direct exchange 直接汇兑direct financing 直接融资direct hedging 直接套做direct leases 直接租赁direct taxation 直接税discount credit 贴现融资discount market 贴现市场discount on bills 票据贴现discount paid 已付贴现额discounted cash flow 净现金量discounting bank 贴现银行dishonour risks 拒付风险disintermediation 脱媒distant futures 远期期货diversification 分散投资dividends 红利document of title 物权单据documentary collection 跟单托收Documents against Acceptance,D/A 承兑交单Documents against Payment,D/P 付款交单domestic correspondent 国内通汇银行domestic deposit 国内存款domestic exchange 国内汇兑double leasing 双重租赁double option 双向期权Dow Jones average 道·琼斯平均数down payment 首期downgrade 降级downside 下降趋势downtick 跌点交易Dragon card 龙卡draw 提款draw cheque 签发票据drawee bank 付款银行drawing account 提款帐户dual exchange market 双重外汇市场dual trading 双重交易due from other funds 应收其他基金款due to other funds 应付其他基金款dumping 抛售early warning system 预警系统easy credit 放松信贷economic exposure 经济风险efficient portfolio 有效证券组合electronic accounting machine 电子记帐机electronic cash 电子现金electronic cash register 电子收款机electronic debts 电子借贷electronic funds transfer 电子资金转帐electronic transfer 电子转帐emergency tariff 非常关税encumbrance 债权（在不动产上设定的债权）endorsement for collection 托收背书engage in arbitrage (to) 套汇entity n. 单位，整体，个体entrance fee 申请费equalization fund （外汇）平衡基金equipment leasing services 设备租赁业务equity portfolio 股票资产establishing bank 开证银行ethics risks 道德风险Euro-bank 欧洲银行Eurocard 欧洲系统卡European terms 欧洲标价法evaluation of property 房产估价evasion of foreign currency 逃汇exception clause 免责条款excess insurance 超额保险exchange adjustment 汇率调整exchange alteration 更改汇率exchange arbitrage 外汇套利exchange bank 外汇银行exchange broker 外汇经纪人exchange brokerage 外汇经纪人佣金exchange business 外汇业务exchange clearing agreement 外汇结算协定exchange clearing system 汇结算制exchange competition 外汇竞争exchange contract 外汇成交单exchange control 外汇管制exchange convertibility 外汇兑换exchange customs 交易所惯例exchange depreciation 外汇下降exchange dumping 汇率倾销exchange fluctuations 汇价变动exchange for forward delivery 远期外汇业务exchange for spot delivery 即期外汇业务exchange freedom 外汇自由兑换exchange loss 汇率损失exchange parity 外汇平价exchange position 外汇头寸exchange position 外汇头寸；外汇动态exchange premium 外汇升水exchange profit 外汇利润exchange proviso clause 外汇保值条款exchange quota system 外汇配额制exchange rate 汇价exchange rate fluctuations 外汇汇价的波动exchange rate parity 外汇兑换的固定汇率exchange rate risks 外汇汇率风险exchange reserves 外汇储备exchange restrictions 外汇限制exchange risk 外汇风险exchange risk 兑换风险exchange settlement 结汇exchange speculation 外汇投机exchange stability 汇率稳定exchange surrender certificate 外汇移转证exchange transactions 外汇交易exchange value 外汇价值exchange war 外汇战excise 货物税，消费税exercise date 执行日exercise price, striking price 履约价格，认购价格expenditure tax 支出税expenditure tax regime 支出税税制expenses incurred in the purchase 购买物业开支expiration date 到期日export and import bank 进出口银行export gold point 黄金输出点exposure 风险external account 对外帐户extraneous risks 附加险extrinsic value 外在价值face value 面值facultative insurance 临时保险fair and reasonable 公平合理far future risks 长远期风险farm subsidies 农产品补贴farmland occupancy tax 耕地占用税favourable exchange 顺汇fax base 税基feast tax 筵席税feathered assets 掺水资产fee 不动产fee interest 不动产产权fictions payee 虚构抬头人fictitious assets 虚拟资产fictitious capital 虚拟资本fiduciary a. 信托的，信用的，受信托的（人）fiduciary field 信用领域，信托领域finance broker 金融经纪人financial advising services 金融咨询服务financial arrangement 筹资安排financial crisis 金融危机financial forward contract 金融远期合约financial futures 金融期货financial futures contract 金融期货合约financial insolvency 无力支付financial institutions' deposit 同业存款financial lease 金融租赁financial risk 金融风险financial statement analysis 财务报表分析financial system 金融体系financial transaction 金融业务financial unrest 金融动荡financial world 金融界first mortgage 第一抵押权fiscal and monetary policy 财政金融政策fixed assets 固定资产fixed assets ratio 固定资产比率fixed assets turnover ratio 固定资产周转率fixed capital 固定资本fixed costs 固定成本fixed deposit (=time deposit) 定期存款fixed deposit by installment 零存整取fixed exchange rate 固定汇率fixed par of exchange 法定汇兑平价fixed savings withdrawal 定期储蓄提款fixed-rate leases 固定利率租赁flexibility and mobility 灵活性与机动性flexibility of exchange rates 汇率伸缩性flexible exchange rate 浮动汇率floating exchange rate 浮动汇率floating policy 流动保险单floating-rate leases 浮动利率租赁floor 带利率下限的期权floor broker 场内经纪人fluctuations in prices 汇率波动foregift 权利金foreign banks 外国银行foreign correspondent 国外代理银行foreign currency futures 外汇期货foreign enterprises income tax 外国企业所得税foreign exchange certificate 外汇兑换券foreign exchange crisis 外汇危机foreign exchange cushion 外汇缓冲foreign exchange dumping 外汇倾销foreign exchange earnings 外汇收入foreign exchange liabilities 外汇负债foreign exchange loans 外汇贷款foreign exchange parity 外汇平价foreign exchange quotations 外汇行情foreign exchange regulations 外汇条例foreign exchange reserves 外汇储备foreign exchange restrictions 外汇限制foreign exchange retaining system 外汇留存制foreign exchange risk 外汇风险foreign exchange services 外汇业务foreign exchange transaction centre 外汇交易中心forward exchange 期货外汇forward exchange intervention 期货外汇干预forward exchange sold 卖出期货外汇forward foreign exchange 远期外汇汇率forward operation 远期（经营）业务forward swap 远期掉期fraternal insurance 互助保险free depreciation 自由折旧free foreign exchange 自由外汇freight tax 运费税fringe bank 边缘银行full insurance 定额保险full payout leases 充分偿付租赁full progressive income tax 全额累进所得税fund 资金、基金fund account 基金帐户fund allocation 基金分配fund appropriation 基金拨款fund balance 基金结存款fund demand 资金需求fund for relief 救济基金fund for special use 专用基金fund in trust 信托基金fund liability 基金负债fund obligation 基金负担fund raising 基金筹措fundamental insurance 基本险funds statement 资金表futures commission merchants 期货经纪公司futures contract 期货合约futures delivery 期货交割futures margin 期货保证金futures market 期货市场futures price 期货价格futures transaction 期货交易FX futures contract 外汇期货合约galloping inflation 恶性通货膨胀gap 跳空general endorsement 不记名背书general fund 普通基金general mortgage 一般抵押Giro bank 汇划银行given rate 已知汇率go long 买进，多头go short 短缺；卖空，空头going away 分批买进going rate 现行汇率Gold Ear Credit Card 金穗卡government revenue 政府收入graduated reserve requirement 分级法定准备金Great Wall card 长城卡gross cash flow 现金总流量guarantee of payment 付款保证guaranteed fund 保证准备金hammering the market 打压市场handling charge 手续费harmony of fiscal and monetary policies 财政政策和金融政策的协调hedge 套头交易hedge against inflation 为防通货膨胀而套购hedge buying 买进保值期货hedge fund 套利基金hedging mechanism 规避机制hedging risk 套期保值风险hire purchase 租购hit the bid 拍板成交hoarded money 储存的货币holding the market 托盘horizontal price movement 横盘hot issue 抢手证券hot money deposits 游资存款hot stock 抢手股票house property tax 房产税hypothecation 抵押idle capital 闲置资本idle cash (money) 闲散现金，游资idle demand deposits 闲置的活期存款immobilized capital 固定化的资产immovable property 不动产import regulation tax 进口调节税imposition 征税；税；税款imprest bank account 定额银行存款专户in force （法律上）有效的in the tank 跳水inactive market 不活跃市场income in kind 实物所得income tax liabilities 所得税责任，所得税债务income taxes 所得税indemnity 赔偿，补偿indirect arbitrage 间接套汇indirect finance 间接金融indirect hedging 间接套做indirect leases 间接租赁（即：杠杆租赁）indirect rate 间接汇率indirect taxation 间接税individual income regulation tax 个人调节税individual income tax 个人所得税individual savings 私人储蓄Industrial and Commercial Bank of China 中国工商银行industrial financing 工业融资industrial-commercial consolidated tax 工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inflation 通货膨胀inflation rate 通货膨胀率inflationary spiral 螺旋式上升的通货膨胀inflationary trends 通货膨胀趋势infrastructure bank 基本建设投资银行initial margin 初始保证金initial margin 期初保证权initial margins 初始保证金initial reserve 初期准备金insider 内幕人installment savings 零存整取储蓄institution 机构投资者insurance appraiser 保险损失评价人insurance broker 保险经纪人insurance contract 保险契约，保险合同insurance saleman 保险外勤insurance services 保险业务insure against fire 保火险insured 被保险人interbank market 银行同业市场inter-business credit 同行放帐interest on deposit 存款利息interest per annum 年息interest per month 月息interest rate futures contract 利率期货合约interest rate policy 利率政策interest rate position 利率头寸interest rate risk 利率风险interest restriction 利息限制interest subsidy 利息补贴interest-rate risk 利息率风险interim finance 中间金融intermediary bank 中间银行intermediate account 中间帐户internal reserves 内部准备金international banking services 国际银行业务International Investment Bank (IIB) 国际投资银行international leasing 国际租赁in-the-money 有内在价值的期权intraday 日内intrinsic utility 内在效用intrinsic value 实际价值，内部价值inward documentary bill for collection 进口跟单汇票，进口押汇（汇票）isolation of risk 风险隔离issue bank 发行银行JCB card JCB卡joint financing 共同贷款key risk 关键风险kill a bet 终止赌博land use tax 土地使用税large deposit 大额存款large leases 大型租赁latent inflation 潜在的通货膨胀latent inflation 潜在的通货膨胀lease agreement 租约lease and release 租借和停租lease broker 租赁经纪人lease financing 租赁筹租lease immovable 租借的不动产lease in perpetuity 永租权lease insurance 租赁保险lease interest insurance 租赁权益保险lease land 租赁土地lease mortgage 租借抵押lease out 租出lease property 租赁财产lease purchase 租借购买lease rental 租赁费lease territory 租借地leaseback 回租leasebroker 租赁经纪人leased immovable 租借的不动产leasehold 租赁土地leasehold 租借期，租赁营业，租赁权leasehold property 租赁财产leaseholder 租赁人leaseholder 承租人，租借人leases agent 租赁代理leases arrangement 租赁安排leases company 租赁公司leases structure 租赁结构leasing 出租leasing agreement 租赁协议leasing amount 租赁金额leasing asset 出租财产，租赁财产leasing clauses 租赁条款leasing consultant 租赁顾问leasing contract 租赁合同leasing cost 租赁成本leasing country 承租国leasing division 租赁部leasing equipment 租赁设备leasing industry 租赁业leasing industry (trade) 租赁业leasing money 租赁资金leasing period 租赁期leasing regulations 租赁条例legal interest 法定利息legal tender 法定货币legal tender 本位货币，法定货币lessee 承租人，租户lessor 出租人letter of confirmation 确认书letter transfer 信汇leveraged leases 杠杆租赁lien 扣押权，抵押权life insurance 人寿保险life of assets 资产寿命limit order 限价指令limited floating rate 有限浮动汇率line of business 行业，营业范围，经营种类liquidation 清仓liquidity 流动性liquidity of bank 银行资产流动性listed stock 上市股票livestock transaction tax 牲畜交易税loan account 贷款帐户loan amount 贷款额loan at call 拆放loan bank 放款银行loan volume 贷款额loan-deposit ratio 存放款比率loans to financial institutions 金融机构贷款loans to government 政府贷款local bank 地方银行local income tax (local surtax) 地方所得税local surtax 地方附加税local tax 地方税long arbitrage 多头套利long position 多头头寸long position 多头寸；买进的期货合同long-term certificate of deposit 长期存款单long-term credit bank 长期信用银行long-term finance 长期资金融通loss leader 特价商品，亏损大项loss of profits insurance 收益损失保险loss on exchange 汇兑损失low-currency dumping 低汇倾销low-currency dumping 低汇倾销M/T (= Mail Transfer) 信汇main bank 主要银行maintenance margin 最低保证金，维持保证金major market index 主要市场指数management risk 管理风险managing bank of a syndicate 财团的经理银行manipulation 操纵margin 保证金margin call 保证金通知margin call 追加保证金的通知margin money 预收保证金，开设信用证保证金margin rate 保证金率markdown 跌价market discount rate 市场贴现率market expectations 市场预期market makers 造市者market order 市价订单market risk 市场风险marketability 流动性market-clearing 市场结算Master card 万事达卡matching 搭配mature liquid contracts 到期合约maximum limit of overdraft 透支额度measures for monetary ease 金融缓和措施medium rate 中间汇率medium-term finance 中期金融member bank 会员银行Million card 百万卡minimum cash requirements 最低现金持有量（需求）minimum reserve ratio 法定最低准备比率mint parity 法定平价monetary action 金融措施monetary aggregates 货币流通额monetary and credit control 货币信用管理monetary and financial crisis 货币金融危机monetary area 货币区monetary assets 货币性资产monetary base 货币基础monetary circulation 货币流通monetary device 金融调节手段monetary ease 银根松动monetary market 金融市场monetary market 金融市场monetary risk 货币风险monetary stringency 银根奇紧monetary unit 货币单位money capital 货币资本money collector 收款人money credit 货币信用money down 付现款money equivalent 货币等价money paid on account 定金money-flow analysis 货币流量分析money-over-money leases 货币加成租赁moral hazard 道德风险mortgage bank 抵押银行motor vehicle and highway user tax 机动车和公路使用税movables all risks insurance 动产综合保险movables insurance 动产保险multinational bank 跨国银行multiunit 公寓楼mutual insurance company 相互保险公司national bank 国家银行nationalized bank 国有化银行near money 准货币nearby contracts 近期合约nearby futures 近期期货nearby risks 近期风险negotiability 流通性negotiating bank 议付银行nesting 配套net settlement status 净结算状况，净结算头寸neutral money 中介货币neutrality of the central bank 中央银行的中立性nominal account 名义帐户nominal deposit 名义存款non-member bank 非会员银行non-resident account 非居民存款notional principal 名义本金notional sum 名义金额off-balance-sheet 表外业务offer rate 卖出汇率official borrowing 政府借款official devaluation 法定贬值official rate (of exchange) 官方汇价official short-term credit 官方短期信用offset reserve 坏帐准备金on a discount basis （以）折价形式open account business (= open account trade)赊帐交易open an account 开户open fair transaction tax 集市交易税open market 公开市场open market operation 公开市场业务open market policy 公开市场政策open mortgage 可资抵押open negotiation 公开议付open outcry 公开喊价，公开叫价open policy 预约保单open position （期货交易中的）头寸open positions 敞口头寸open-ended 开口的，无限制的，无限度的opening order 开市价订单operating bank 营业银行operating cash flow 营运现金流（量）operating lease 经营租赁operating leases 操作租赁operating risk 经营风险operation account 交易帐户option 期权，选择权，买卖权option buyer 期权的买方option fee (=option premium or premium o期权费option purchase price 期权的购进价格option seller 期权的卖方options on futures contract 期货合同的期权交易ordinary bank 普通银行ordinary deposit 普通存款ordinary time deposit 普通定期存款our bank 开户银行out-of-the-money 无内在价值的期权output-capital ratio 产出与资本的比率outright position 单笔头寸outward documentary bill for collection 出口跟单汇票，出口押汇outward remittance 汇出汇款over-loan position 贷款超额overnight call loan 日拆overseas bank 海外银行overseas branches 国外分行oversold 超卖over-the-counter 场外的，买卖双方直接交易的，不通过交易所交易的over-the-counter (OTC) option 场外交易市场overvalued 估价过高Pacific card 太平洋卡package policy 一揽子保险painting the tape 粉饰行情pairing 配对parking 寄售partial assignment 部分转让parties to a collection 托收各当事人pawn 典当pay up 付清，缴清payee or beneficiary 受款人，收款人，受益人paying bank 付款银行paying bank 汇入行，付款行payment facilities 支付服务设施payment of account 预付金payment of exchange 结汇payment reserve 支付准备payment risks 支付风险payroll tax 薪金税pegging 固定汇率permanent capital 永久性资本personal account 个人帐户personal deposit 私人存款personal loans 个人贷款petty current deposit 小额活期存款petty insurance 小额保险place an order 订购；下单plastic card 塑料卡Po card 牡丹卡point of delivery 交割地点policy of discount window 窗口指导政策political risk 政治风险poor for insurance 风险大的保险户popularity bank 庶民银行position 头寸；交易部位；部位post 过帐；登入总帐postal remittance 邮政汇款postal savings 邮政储蓄pre-credit risk 信贷前风险predetermined 预先约定的premium 期权费premium 期权权利金premium for lease 租赁保证金premium rate 保险费率premium rates 优惠率premium tariff 保险费率表present discount value 贴现现值presenting bank 提示银行prevailing rate 现行汇率price discovery 价格发现primary insurance 基本险principal 本金principal 本金principal (= drawer,consignor) 委托人principal and interest 本利principals (stockholders) 股东privately owned enterprise income tax 私营企业所得税product tax 产品税productivity risk 产量风险profit and loss accounts 损益帐户profit or loss on exchange 外汇买卖损益profit taking 获利回吐progressive taxation 累进税property 物业property assets 不动产property company 房地产公司property insurance 财产保险property taxes 财产税property under construction 楼花property value 房产价proposal form 投保单proposal of insurance 要保书proprietary 自有资产proprietary insurance 营业保险prospectus 募资说明书protective tariffs 保护性关税provident fund 准备基金provisional account 临时帐户proxy 代理委托证书public audit 公开审计public deposit 政府存款public money 公款pure interest 纯利息put (option) 卖方期权，看跌期权put-options 认售期权quality risks 质量风险quantity risks 数量风险ransom 赎金rate of deposit turnover 存款周转率rate of depreciation 折旧率ratio of cash reserves to deposits 存款支付准备率ratio of cash reserves to deposits 存款支付准备率ratio of cash reserves to deposits 存款支付准备率ratio of doubtful loans to total loans 坏帐比率ratio of profit to capital 收益同资本的比率rationing of exchange 外汇配售real estate 不动产real estate and personal property tax 不动产和动产税real estate brokerage services 不动产经纪业务。
2011上本科生会计史教程(备课：第三讲复式簿记的产生与发展)1
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1、成熟的中式三帐账簿组织体系
分 类 汇 总 ， 一 次 登 记 。
一 张 账 页 记 录 一 个 项 目 ， 定 期
根 据 细 流 加 以 归 纳 整 理 ， 一 般
有 总 分 类 性 质 的 账 簿 。 它 定 期
总 清 账 又 名 誊 清 账 ， 是 一 种 具
正 正 地 转 记 于 细 流 。
日常会计核算中，人们对‚四
柱‛已开始有了初步认识。
7
主要表现之三
• 与此同时，在商品经济活动较为活
跃的商业实践中，围绕着盈亏计算，
已开始分别设臵商品购进、商品销 售、费用开支等方面的专门簿书， 表现出比官厅会计更大的进步。
8
主要表现之四
• 会计记录符号在官厅与民间均开始使 用的过程中得到规范，官厅多用‚入、 出‛，而民间多用‚收、付‛。金额 核算已开始贯穿于商业活动之中，并 开始使用劵书 、劵等具有法律保障的 经济凭证，作为登记帐目的依据。
草 流 上 的 帐 目 通 过 整 理 ， 恭 恭
原 始 凭 证 。
仅 起 赶 急 暂 记 的 作 用 ， 也 作 为
初 所 使 用 的 一 种 流 水 帐 簿 。 它
草 流 也 叫 作 底 账 ， 它 是 人 类 最
的 骨 干 ， 是 最 基 本 的 账 簿 设 置 。
种 账 簿 。 它 们 是 中 式 会 计 账 簿
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(1)“流水账”部分
②细流。是在草流基础 上加以整理的序时帐， 根据不同用途，其下
又分设有三种帐簿。
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细流 之一
“日清簿‛---为普通序时日 记帐。此簿根据草流整理， 并按照比较正规的格式加以 誊写的，是归类登记总簿
金融英语词汇(超全版)
1.》2. a flat percentage rate of income 统一比率的所得税税率3.a long position 多头部位，利多形势4.a long position 多头寸；买进的期货合同5.a put option on a debt security 债务证券的卖出期权6.a sales slip 签购单据，售货清单7.a short position 空头部位，短缺头寸8.a short position 空头；卖出的期货合同9.a tax return 税务申报表10.$11.abnormal depreciation 特别折旧12.abnormal spoilage 非正常损坏13.aboriginal cost 原始成本14.acceptance bank 票据承兑行15.acceptance method 承兑方式16.acceptance risks 承兑风险17.accepting bank 承兑银行18.accessory risks 附加保险，附加险19.!20.accident insurance 意外保险（不包括海上，火灾和人寿险）21.accommodation of funds 资金融通22.accompany vt. 附带，伴随，陪同23.account charges 账户费用24.account current (A/C,a/c) 往来帐户25.account number (A/N) 帐号26.account statement 帐户清单27.accounting exposure 会计风险28.'29.accounting risks 会计风险30.accounting value 帐面价值31.accounts of assured 保险帐户32.accrued bond interest 应计债券利息33.accrued depreciation 应计折旧34.accrued dividend 应计股利35.acknowledgement of declaration (under op预约保险申报确认书36.active securities 热头股票，活跃的证券37.！38.actual cash value （保险用语）实际现金价值39.actual rate 实际汇率40.adaptive expectations 适应性预期41.additional insurance 加保，附加保险42.additional reserve 追加准备金43.adjustable policy 可调整的保险单44.adjustable premium 可调整的保险费45.adjusted debit balance 已调整的借方余额46.*47.advance payment of premium 预缴保险费48.advance-decline theory 涨跌理论49.adverse exchange 逆汇、逆汇兑50.advice of drawing 提款通知书51.advising bank 通知银行52.affiliated bank 联行53.affiliated person 关联人54.aftermarket 次级市场55.@56.agent for collection 托收代理银行57.Agricultural Bank of China 中国农业银行58.agricultural loans 农业贷款59.agricultural（animal husbandry）tax 农（牧）业税60.allowance for doubtful debt 备抵呆帐款项61.alternative (either/or) order 选择指令62.American Express card 运通卡63.American terms 美国标价法64.；65.amount in figures 小写金额66.amount in words 大写金额67.annual membership dues 年费68.application form for a banking account 银行开户申请书69.appointed bank 外汇指定银行70.appreciation of exchange rate 汇率升值71.arbitrage 套利72.arbitrage 套购，套利，套汇73.：74.arbitrage of exchange 套汇75.arbitrage of exchange or stock 套汇或套股76.arbitrage opportunity 套价机会77.arbitrage risks 套汇风险78.as agent 做代理79.as principal 做自营n Development Fund (ADB) 亚洲开发银行81.ask price = asking price = offer price 出售价，报价，开价，出价82.￥83.ask-bid system 竞价系统84.assessment of loss 估损85.assets insurance 资产保险86.assignment of policy 保单转让87.assumption of risk 承担风险88.asymmetry 不对称89.at owner's risk 风险由货主负担90.at-the-close order 收盘指令91.{92.at-the-market 按市价93.at-the-money 平值期权94.at-the-opening (opening only) order 开盘指令95.auction marketplace 拍卖市场96.automated teller machines (24 hours a day) 自动取款机（24小时服务）97.automatic transfers between accounts 自动转帐98.average 平均数99.baby bond 小额债券100.%101.back spreads 反套利102.back wardation 现货溢价103.balance n. 结余，差额，平衡104.bank balance 存款余额105.bank balance over required reserves 超出法定（必备）储备的银行存款余额106.bank deposit 银行存款107.Bank of China 中国银行108.Bank of Communications 交通银行109.，110.bank of deposit 存款银行111.bank of the government 政府的银行112.banker's association 银行协会113.banker's bank 中央银行114.banker's guarantee 银行担保115.bank's buying rate 银行买入价116.bank's selling rate 银行卖出价117.banks with business dealing with the center中央银行的往来银行118.:119.Barclay card 巴克莱银行信用卡120.base rate 基本汇价121.basis order 基差订单122.basis risk 基差风险123.bear market 熊市124.bear operation 卖空行为125.bear raiders 大量抛空者126.beneficial owner 受益所有人127.、128.beneficiary of insurance 保险金受益人129.best-efforts offering 尽力推销（代销）发行130.bid and ask prices 买入和卖出价131.bid and ask spread 买卖差价132.bid price = buying price 买价133.bid-ask spread 递盘虚盘差价134.big board 大行情牌135.big slump 大衰退（暴跌）136.:137.bill-paying services 代付帐款138.black market 黑市139.black market financing 黑市筹资140.black money 黑钱141.blanket mortgage 总括抵押142.block positioner 大宗头寸商143.blowout 畅销144.blue-chip stocks 蓝筹股145.（146.board of arbitration 仲裁委员会147.board of governors 理事会148.bond fund 债券基金149.borrowing from affiliates 向联营公司借款150.borrowing power of securities 证券贷款能力151.borrowing risks 借款风险152.bought deal 包销153.bread and butter business 基本业务154.-155.breadth index 宽度指数156.break-even 不亏不盈，收支相抵157.breakout 突破158.bridging finance 过渡性融资159.broker 经纪人，掮客160.brokerage 经纪人佣金161.brokerage 经纪业；付给经纪人的佣金162.brokerage firm 经纪商（号）163.，164.broker's loan 经纪人贷款165.broking house 经纪人事务所166.building agreement 具有约束力的协定167.building tax （tax on construction）建筑税168.bullish 行情看涨169.business insurance 企业保险170.business risk 营业风险171.business savings 企业储蓄172.《173.business tax 营业税174.business term loan 企业长期贷款175.bust-up risks 破产风险176.buyer's risks 买方风险177.call (option) 买方期权，看涨期权178.call and put options 买入期权和卖出期权179.call for funds 控股、集资180.call loan transaction 短期拆放往来181.、182.call market 活期存款市场183.call money 拆放款184.call options on an equity 权益（证券）的买入期权185.call-options 认购期权186.cancellation 取消187.cancellation money 解约金188.cap 带利率上限的期权189.capital assets 资本资产190.(191.capital lease 资本租赁192.capital market 信贷市场、资本市场193.capital resources 资本来源194.capital surplus 资本盈余195.capital transfer 资本转移196.capital turnover rate 资本周转率197.card issuing institution 发卡单位198.carefully selected applicant 经仔细选定的申请人199.、200.cargo insurance 货物保险201.cash 现金，现款v.兑现，付现款202.cash a cheque 支票兑现203.cash account 现金帐户204.cash advance 差旅预支款205.cash against bill of lading 凭提单付现206.cash against documents（）凭单付现，凭单据付现金=document against cash207.cash and carry 付现自运；现金交易和运输自理；现购自运商店208.{209.cash and carry wholesale 付现自运批发210.cash assets 现金资产211.cash audit 现金审核212.cash audit 现金审核，现金审计213.cash balance 现金余额，现款结存214.cash basis 现金制215.cash basis 现金制，现金基础216.cash basis accounting 现金收付会计制217."218.cash before delivery（）空货前付款，付款后交货，付现款交货219.cash bonus 现金红利220.cash book 现金簿；现金帐；现金出纳帐221.cash boy 送款员222.cash budget 现金预算223.cash card1 （银行）自动提款卡224.cash card2 现金卡225.cash claim 现金索赔226.【227.cash collection basis 收现法，收现制228.cash credit 活期信用放款，现金付出229.cash credit slip 现金支出传票230.cash currency 现金通货231.cash cycle 现金循环，现金周期232.cash day 付款日233.cash debit slip 现金收入传票234.cash department （商业机构中的）出纳部=counting-house235.]236.cash deposit 现金存款；保证金237.cash deposit as collateral 保证金，押金238.cash desk （商店、饭馆的）付款处239.cash disbursements 现金支出240.cash discount .) 现金折扣，付现折扣=settlement discount241.cash dispenser （美）自动提款机=cashomat242.cash dividend 现金股利243.cash down 即付，付现244.}245.cash equivalent value 现金等值，现金相等价值246.cash flow 资金流动247.cash flow 现金流动248.cash flow stream 现金流（量）249.cash holdings 库存现金250.cash holdings 库存现金251.cash in advance 预付现金252.cash in bank 存银行现金，银行存款253.;254.cash in hand （商行的）手头现金，库存现金=cash on hand 255.cash in transit 在途现金，在运现金256.cash in transit policy 现金运送保险单257.cash in treasury 库存现金258.cash invoice 现购发票259.cash items 现金帐项，现金科目260.cash journal 现金日记簿261.cash liquidity 现金流动（情况）；现金周转262.$263.cash loan 现金贷款264.cash management services 现金管理业务265.cash market 现金交易市场，现货市场，付现市场266.cash nexus 现金交易关系267.cash on arrival 货到付现，货到付款268.cash on bank 银行存款；银行付款；现金支票付款269.cash on deliver （英）交货付款，现款交货＝collect on delivery270.cash on delivery (COD) 交割付款271.》272.cash order（C/O）现金订货273.cash paid book 现金支出簿274.cash payment 现金支付275.cash payment 现金付款，现付276.cash payments journal 现金支出日记帐277.cash position 头寸278.cash position 现金状况，现金头寸279.cash price 现金售价，现金付款价格280.】281.cash purchase 现购，现金购买282.cash railway （商店中的）货款传送线283.cash ratio 现金比率284.cash receipts (CR) 现金收入285.cash receipts journal 现金收入日记帐286.cash records 现金记录287.cash register 现金登记机，现金收入记录机，收银机288.cash remittance 汇款单；解款单289.【290.cash remittance note 现金解款单，解款单291.cash requirement 现金需要量292.cash reserve 现金储备（金）293.cash resources 现金资源，现金来源294.cash resources (reserves) 现金准备295.cash sale 现售，现金销售=sale by real cash 296.cash sale invoice 现销发票，现售发票297.cash settlement 现金结算，现汇结算298.|299.cash short and over 现金尾差，清点现金余差；现金短溢300.cash slip 现金传票301.cash statement 现金报表，（现金）库存表302.cash ticket 现销票，门市发票303.cash transaction 现金交易304.cash verification 现金核实，现金核查305.cash voucher 现金凭单；现金收据306.cash with order （订货时付款，订货付现，落单付现307.￥308.cash without discount 付现无折扣309.cash yield discount 现金获利率，现金收益率310.cash-and-carry arbitrage 现货持有套利311.cashier 出纳员，收支员312.cashier's cheque .) 银行本票=cashier's order 313.central rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率）314.certificate of balance 存款凭单315.Certificate of Deposits (CDs) 大额定期存款单316.:317.certificated security 实物证券318.certificates of deposit (CDs) 大面额存款单319.certifying bank 付款保证银行320.change hands 交换，换手321.chartered bank 特许银行322.chattel 动产323.chattel mortgage 动产抵押324.chattel mortgage 动产抵押325./326.chattel mortgage bond （美）动产抵押（公司）债券327.chattel personal （私人）动产328.chattel real 准不动产（土地权等）329.check certificate 检验证明书330.check deposit 支票存款331.check list （核对用的）清单332.check sheet 对帐单333.checking account 支票帐户334.—335.checking deposits 支票存款，活期存款336.checking reserve 支票现金储备337.checkstand （超级市场的）点货收款台338.cheque (payable) to bearer 来人支票，不记名支票339.cheque book 支票簿340.cheque book stub 支票簿存根341.cheque card 支票卡342.cheque collection 支票兑取343.*344.cheque collector 支票兑取人345.cheque crossed 划线支票346.cheque crossed generally 普通划线支票347.cheque crossed specially 特别划线支票348.cheque deposit 支票存款349.cheque drawer 支票出票人350.cheque holder 支票执票人351.cheque only for account 转帐支票352.)353.cheque payable at sight 见票即付支票354.cheque protector 支票银码机355.cheque rate 票据汇兑汇率，票汇价格=sight rate ,short rate356.cheque register 支票登记簿357.cheque returned 退票，退回的支票358.cheque signer 支票签名机359.cheque stub 支票存根360.cheque to order 记名支票，指定人支票361./362.China Investment Bank 中国投资银行363.circulation risks 流通风险364.circulation tax （turnover tax）流转税365.city bank 城市银行366.claim a refound 索赔367.clean collections 光票托收368.clearing bank 清算银行369.clearing house 清算所370.|371.clearinghouse 清算公司，票据交换所372.close out 平仓，结清（账）373.closed and mortgage 闭口抵押374.closing order 收市价订单375.closing rate 收盘价376.closing transaction 平仓交易377.collar 带利率上下限的期权378.collateral loan 抵押借款379.*380.collecting bank 托收银行381.collecting bank 托收银行382.collecting bank 代收行383.collection instructions 委托（托收的）单据384.collection items 托收业务，托收项目385.collection of trade charges 托收货款386.collection on clean bill 光票托收387.collection on documents 跟单托收388.！389.collection order 托收委托书390.collection risk 托收风险391.collection risks 托收风险392.collection service 托收服务393.collective-owned enterprise bonus tax 集体企业奖金税394.collective-owned enterprise income tax 集体企业所得税mercial and industrial loans 工商贷款mercial deposit 商业存款397.…mercial paper 商业票据mercial paper house 经营商业票据的商号mercial risk 商业风险mercial terms 商业条件mission 佣金modity futures 商品期货modity insurance 商品保险mon collateral 共同担保406.！mon fund 共同基金mon stock 普通股mon trust fund 共同信托基金pensatory financing 补偿性融资petitive risks 竞争风险posite depreciation 综合折旧pound interest 复利pound rate 复利率415.￥pound rate deposit 复利存款prehensive insurance 综合保险418.condominium 公寓私有共有方式419.confirming bank 保兑银行420.congestion area 震荡区421.congestion tape 统一自动行情显示422.conservatism and liquidity 稳健性与流动性423.consortium bank 银团银行424.(425.constructure risk 建设风险426.consumer financing 消费融资427.contingent risks 或有风险428.contract money 合同保证金429.contract size 合约容量430.contracts of difference 差异合约431.contractual value 合同价格432.controlled rates 控制的汇率433.(434.converge 集聚，（为共同利益而）结合一起435.conversion 汇兑、兑换436.convertible currency 可兑换的货币437.cooling-off period 等待期438.cooperative financing 合作金融439.cornering the market 操纵市场440.corners 垄断441.corporate deposits 法人存款442.：443.correspondent 代理行444.cost of maintenance 维修费445.counter-inflation policy 反通货膨胀对策446.cover 弥补，补进（卖完的商品等）447.cover 弥补（损失等）；负担（开支）；补进（商品或股票等）；保险448.coverage 承保险别；保险总额；范围保险449.coverage ratio 偿债能力比率450.cover-note 暂保单；投保通知单451.%452.credit 信用，信贷453.credit account ., C/A) 赊帐=open account2 454.credit agreement 信贷协定455.credit amount 信贷金额；赊帐金额；信用证金额456.credit analysis 信用分析457.credit balance 贷方余额，结欠，贷余458.credit bank 信贷银行459.credit beneficiary 信用证受益人460.@461.credit business 赊售，信用买卖462.credit buying 赊购463.credit capital 信贷资本464.credit cards 信用卡465.credit control 信用控制466.credit control instrument 信用调节手段467.credit expansion 信用扩张468.credit extending policy 融资方针469.；470.credit facility 信用透支471.credit limit 信用额度472.credit restriction 信用限额473.credit risk 信用风险474.credit union 信用合作社475.creditor bank 债权银行476.crop up (out) 出现，呈现477.cross hedge 交叉套做478.·479.cross hedging 交叉保值480.cum dividend 附息481.cum rights 含权482.cumulative preferred stock 累积优先股483.currency futures 外币期货484.currency futures contract 货币期货合约485.current fund 流动基金486.current futures price 现时的期货价格487.(488.current ratio 流动比率489.customize 按顾客的具体要求制作490.customs duty（tariffs）关税491.D/D (Banker's Demand Draft) 票汇492.daily interest 日息493.daily limit 每日涨（跌）停板494.date of delivery 交割期495.dealers 批发商496.'497.death and gift tax 遗产和赠与税498.debt of honour 信用借款499.debtor bank 借方银行500.decision-making under risk 风险下的决策501.deed 契约502.deed tax 契税503.deferred savings 定期存款504.deficit covering 弥补赤字505.:506.deficit-covering finance 赤字财政507.deflation 通货紧缩508.delivery date 交割日509.demand pull inflation 需求拉动通货膨胀510.demand-deposit or checking-accounts 活期存款或支票帐户511.deposit account (D/A) 存款帐户512.deposit at call 通知存款513.deposit bank 存款银行514.【515.deposit money 存款货币516.deposit rate 存款利率517.deposit turnover 存款周转率518.depreciation risks 贬值风险519.derivative deposit 派生存款520.derived deposit 派生存款521.designated currency 指定货币522.deutsche marks (=DM) 西德马克523.；524.devaluation of dollar 美元贬值525.developer 发展商526.Development Bank 开发银行527.development financing 发展融资528.devise 遗赠529.die intestate 死时没有遗嘱530.Diners card 大莱信用卡531.direct exchange 直接汇兑532.!533.direct financing 直接融资534.direct hedging 直接套做535.direct leases 直接租赁536.direct taxation 直接税537.discount credit 贴现融资538.discount market 贴现市场539.discount on bills 票据贴现540.discount paid 已付贴现额541.|542.discounted cash flow 净现金量543.discounting bank 贴现银行544.dishonour risks 拒付风险545.disintermediation 脱媒546.distant futures 远期期货547.diversification 分散投资548.dividends 红利549.document of title 物权单据550.[551.documentary collection 跟单托收552.Documents against Acceptance,D/A 承兑交单553.Documents against Payment,D/P 付款交单554.domestic correspondent 国内通汇银行555.domestic deposit 国内存款556.domestic exchange 国内汇兑557.double leasing 双重租赁558.double mortgage 双重抵押559.'560.double option 双向期权561.Dow Jones average 道·琼斯平均数562.down payment 首期563.downgrade 降级564.downside 下降趋势565.downtick 跌点交易566.Dragon card 龙卡567.draw 提款568.：569.draw cheque 签发票据570.drawee bank 付款银行571.drawing account 提款帐户572.dual exchange market 双重外汇市场573.dual trading 双重交易574.due from other funds 应收其他基金款575.due to other funds 应付其他基金款576.dumping 抛售577.{578.early warning system 预警系统579.easy credit 放松信贷580.economic exposure 经济风险581.efficient portfolio 有效证券组合582.electronic accounting machine 电子记帐机583.electronic cash 电子现金584.electronic cash register 电子收款机585.electronic debts 电子借贷586.—587.electronic funds transfer 电子资金转帐588.electronic transfer 电子转帐589.emergency tariff 非常关税590.encumbrance 债权（在不动产上设定的债权）591.endorsement for collection 托收背书592.engage in arbitrage (to) 套汇593.entity n. 单位，整体，个体594.entrance fee 申请费595./596.equalization fund （外汇）平衡基金597.equipment leasing services 设备租赁业务598.equity portfolio 股票资产599.establishing bank 开证银行600.ethics risks 道德风险601.Euro-bank 欧洲银行602.Eurocard 欧洲系统卡603.European terms 欧洲标价法604.~605.evaluation of property 房产估价606.evasion of foreign currency 逃汇607.exception clause 免责条款608.excess insurance 超额保险609.exchange adjustment 汇率调整610.exchange alteration 更改汇率611.exchange arbitrage 外汇套利612.exchange bank 外汇银行613.!614.exchange broker 外汇经纪人615.exchange brokerage 外汇经纪人佣金616.exchange business 外汇业务617.exchange clearing agreement 外汇结算协定618.exchange clearing system 汇结算制619.exchange competition 外汇竞争620.exchange contract 外汇成交单621.exchange control 外汇管制622.，623.exchange convertibility 外汇兑换624.exchange customs 交易所惯例625.exchange depreciation 外汇下降626.exchange dumping 汇率倾销627.exchange fluctuations 汇价变动628.exchange for forward delivery 远期外汇业务629.exchange for spot delivery 即期外汇业务630.exchange freedom 外汇自由兑换631.-632.exchange loss 汇率损失633.exchange parity 外汇平价634.exchange position 外汇头寸635.exchange position 外汇头寸；外汇动态636.exchange premium 外汇升水637.exchange profit 外汇利润638.exchange proviso clause 外汇保值条款639.exchange quota system 外汇配额制640.（641.exchange rate 汇价642.exchange rate fluctuations 外汇汇价的波动643.exchange rate parity 外汇兑换的固定汇率644.exchange rate risks 外汇汇率风险645.exchange reserves 外汇储备646.exchange restrictions 外汇限制647.exchange risk 外汇风险648.exchange risk 兑换风险649.)650.exchange settlement 结汇651.exchange speculation 外汇投机652.exchange stability 汇率稳定653.exchange surrender certificate 外汇移转证654.exchange transactions 外汇交易655.exchange value 外汇价值656.exchange war 外汇战657.excise 货物税，消费税658.*659.exercise date 执行日660.exercise price, striking price 履约价格，认购价格661.expenditure tax 支出税662.expenditure tax regime 支出税税制663.expenses incurred in the purchase 购买物业开支664.expiration date 到期日665.export and import bank 进出口银行666.export gold point 黄金输出点667.￥668.exposure 风险669.external account 对外帐户670.extraneous risks 附加险671.extrinsic value 外在价值672.face value 面值673.facultative insurance 临时保险674.fair and reasonable 公平合理675.far future risks 长远期风险676.、677.farm subsidies 农产品补贴678.farmland occupancy tax 耕地占用税679.favourable exchange 顺汇680.fax base 税基681.feast tax 筵席税682.feathered assets 掺水资产683.fee 不动产684.fee interest 不动产产权685.'686.fictions payee 虚构抬头人687.fictitious assets 虚拟资产688.fictitious capital 虚拟资本689.fiduciary a. 信托的，信用的，受信托的（人）690.fiduciary field 信用领域，信托领域691.finance broker 金融经纪人692.financial advising services 金融咨询服务693.financial arrangement 筹资安排694.!695.financial crisis 金融危机696.financial forward contract 金融远期合约697.financial futures 金融期货698.financial futures contract 金融期货合约699.financial insolvency 无力支付700.financial institutions' deposit 同业存款701.financial lease 金融租赁702.financial risk 金融风险703.%704.financial statement analysis 财务报表分析705.financial system 金融体系706.financial transaction 金融业务707.financial unrest 金融动荡708.financial world 金融界709.first mortgage 第一抵押权710.fiscal and monetary policy 财政金融政策711.fixed assets 固定资产712.|713.fixed assets ratio 固定资产比率714.fixed assets turnover ratio 固定资产周转率715.fixed capital 固定资本716.fixed costs 固定成本717.fixed deposit (=time deposit) 定期存款718.fixed deposit by installment 零存整取719.fixed exchange rate 固定汇率720.fixed par of exchange 法定汇兑平价721.[722.fixed savings withdrawal 定期储蓄提款723.fixed-rate leases 固定利率租赁724.flexibility and mobility 灵活性与机动性725.flexibility of exchange rates 汇率伸缩性726.flexible exchange rate 浮动汇率727.floating exchange rate 浮动汇率728.floating policy 流动保险单729.floating-rate leases 浮动利率租赁730.>731.floor 带利率下限的期权732.floor broker 场内经纪人733.fluctuations in prices 汇率波动734.foregift 权利金735.foreign banks 外国银行736.foreign correspondent 国外代理银行737.foreign currency futures 外汇期货738.foreign enterprises income tax 外国企业所得税739.}740.foreign exchange certificate 外汇兑换券741.foreign exchange crisis 外汇危机742.foreign exchange cushion 外汇缓冲743.foreign exchange dumping 外汇倾销744.foreign exchange earnings 外汇收入745.foreign exchange liabilities 外汇负债746.foreign exchange loans 外汇贷款747.foreign exchange parity 外汇平价748.）749.foreign exchange quotations 外汇行情750.foreign exchange regulations 外汇条例751.foreign exchange reserves 外汇储备752.foreign exchange restrictions 外汇限制753.foreign exchange retaining system 外汇留存制754.foreign exchange risk 外汇风险755.foreign exchange services 外汇业务756.foreign exchange transaction centre 外汇交易中心757.…758.forward exchange 期货外汇759.forward exchange intervention 期货外汇干预760.forward exchange sold 卖出期货外汇761.forward foreign exchange 远期外汇汇率762.forward operation 远期（经营）业务763.forward swap 远期掉期764.fraternal insurance 互助保险765.free depreciation 自由折旧766.、767.free foreign exchange 自由外汇768.freight tax 运费税769.fringe bank 边缘银行770.full insurance 定额保险771.full payout leases 充分偿付租赁772.full progressive income tax 全额累进所得税773.fund 资金、基金774.fund account 基金帐户775.…776.fund allocation 基金分配777.fund appropriation 基金拨款778.fund balance 基金结存款779.fund demand 资金需求780.fund for relief 救济基金781.fund for special use 专用基金782.fund in trust 信托基金783.fund liability 基金负债784.^785.fund obligation 基金负担786.fund raising 基金筹措787.fundamental insurance 基本险788.funds statement 资金表789.futures commission merchants 期货经纪公司790.futures contract 期货合约791.futures delivery 期货交割792.futures margin 期货保证金793.—794.futures market 期货市场795.futures price 期货价格796.futures transaction 期货交易797.FX futures contract 外汇期货合约798.galloping inflation 恶性通货膨胀799.gap 跳空800.general endorsement 不记名背书801.general fund 普通基金802.…803.general mortgage 一般抵押804.Giro bank 汇划银行805.given rate 已知汇率806.go long 买进，多头807.go short 短缺；卖空，空头808.going away 分批买进809.going rate 现行汇率810.Gold Ear Credit Card 金穗卡811.、ernment revenue 政府收入813.graduated reserve requirement 分级法定准备金814.Great Wall card 长城卡815.gross cash flow 现金总流量816.guarantee of payment 付款保证817.guaranteed fund 保证准备金818.hammering the market 打压市场819.handling charge 手续费820.[821.harmony of fiscal and monetary policies 财政政策和金融政策的协调822.hedge 套头交易823.hedge against inflation 为防通货膨胀而套购824.hedge buying 买进保值期货825.hedge fund 套利基金826.hedging mechanism 规避机制827.hedging risk 套期保值风险828.hire purchase 租购829.~830.hit the bid 拍板成交831.hoarded money 储存的货币832.holding the market 托盘833.horizontal price movement 横盘834.hot issue 抢手证券835.hot money deposits 游资存款836.hot stock 抢手股票837.house property tax 房产税838.（839.hypothecation 抵押840.idle capital 闲置资本841.idle cash (money) 闲散现金，游资842.idle demand deposits 闲置的活期存款843.immobilized capital 固定化的资产844.immovable property 不动产845.import regulation tax 进口调节税846.imposition 征税；税；税款847.；848.imprest bank account 定额银行存款专户849.in force （法律上）有效的850.in the tank 跳水851.inactive market 不活跃市场852.income in kind 实物所得853.income tax liabilities 所得税责任，所得税债务854.income taxes 所得税855.indemnity 赔偿，补偿856.*857.indirect arbitrage 间接套汇858.indirect finance 间接金融859.indirect hedging 间接套做860.indirect leases 间接租赁（即：杠杆租赁）861.indirect rate 间接汇率862.indirect taxation 间接税863.individual income regulation tax 个人调节税864.individual income tax 个人所得税865.}866.individual savings 私人储蓄867.Industrial and Commercial Bank of China 中国工商银行868.industrial financing 工业融资869.industrial-commercial consolidated tax 工商统一税870.industrial-commercial income tax 工商所得税871.industrial-commercial tax 工商税872.inflation 通货膨胀873.inflation rate 通货膨胀率874.、875.inflationary spiral 螺旋式上升的通货膨胀876.inflationary trends 通货膨胀趋势877.infrastructure bank 基本建设投资银行878.initial margin 初始保证金879.initial margin 期初保证权880.initial margins 初始保证金881.initial reserve 初期准备金882.insider 内幕人883.》884.installment savings 零存整取储蓄885.institution 机构投资者886.insurance appraiser 保险损失评价人887.insurance broker 保险经纪人888.insurance contract 保险契约，保险合同889.insurance saleman 保险外勤890.insurance services 保险业务891.insure against fire 保火险892./893.insured 被保险人894.interbank market 银行同业市场895.inter-business credit 同行放帐896.interest on deposit 存款利息897.interest per annum 年息898.interest per month 月息899.interest rate futures contract 利率期货合约900.interest rate policy 利率政策901..902.interest rate position 利率头寸903.interest rate risk 利率风险904.interest restriction 利息限制905.interest subsidy 利息补贴906.interest-rate risk 利息率风险907.interim finance 中间金融908.intermediary bank 中间银行909.intermediate account 中间帐户910.,911.internal reserves 内部准备金912.international banking services 国际银行业务913.International Investment Bank (IIB) 国际投资银行914.international leasing 国际租赁915.in-the-money 有内在价值的期权916.intraday 日内917.intrinsic utility 内在效用918.intrinsic value 实际价值，内部价值919.}920.inward documentary bill for collection 进口跟单汇票，进口押汇（汇票）921.isolation of risk 风险隔离922.issue bank 发行银行923.JCB card JCB卡924.joint financing 共同贷款925.key risk 关键风险926.kill a bet 终止赌博nd use tax 土地使用税928.)rge deposit 大额存款rge leases 大型租赁tent inflation 潜在的通货膨胀tent inflation 潜在的通货膨胀933.lease agreement 租约934.lease and release 租借和停租935.lease broker 租赁经纪人936.lease financing 租赁筹租937.、938.lease immovable 租借的不动产939.lease in perpetuity 永租权940.lease insurance 租赁保险941.lease interest insurance 租赁权益保险942.lease land 租赁土地943.lease mortgage 租借抵押944.lease out 租出945.lease property 租赁财产946.￥947.lease purchase 租借购买948.lease rental 租赁费949.lease territory 租借地950.leaseback 回租951.leasebroker 租赁经纪人952.leased immovable 租借的不动产953.leasehold 租赁土地954.leasehold 租借期，租赁营业，租赁权955.-956.leasehold property 租赁财产957.leaseholder 租赁人958.leaseholder 承租人，租借人959.leases agent 租赁代理960.leases arrangement 租赁安排961.leases company 租赁公司962.leases structure 租赁结构963.leasing 出租964.\965.leasing agreement 租赁协议966.leasing amount 租赁金额967.leasing asset 出租财产，租赁财产968.leasing clauses 租赁条款969.leasing consultant 租赁顾问970.leasing contract 租赁合同971.leasing cost 租赁成本972.leasing country 承租国973.·974.leasing division 租赁部975.leasing equipment 租赁设备976.leasing industry 租赁业977.leasing industry (trade) 租赁业978.leasing money 租赁资金979.leasing period 租赁期980.leasing regulations 租赁条例981.legal interest 法定利息982.,983.legal tender 法定货币984.legal tender 本位货币，法定货币985.lessee 承租人，租户986.lessor 出租人987.letter of confirmation 确认书988.letter transfer 信汇989.leveraged leases 杠杆租赁990.lien 扣押权，抵押权991.》992.life insurance 人寿保险993.life of assets 资产寿命994.limit order 限价指令995.limited floating rate 有限浮动汇率996.line of business 行业，营业范围，经营种类997.liquidation 清仓998.liquidity 流动性999.liquidity of bank 银行资产流动性1000.！1001.listed stock 上市股票1002.livestock transaction tax 牲畜交易税1003.loan account 贷款帐户1004.loan amount 贷款额1005.loan at call 拆放1006.loan bank 放款银行1007.loan volume 贷款额1008.loan-deposit ratio 存放款比率1009.？1010.loans to financial institutions 金融机构贷款1011.loans to government 政府贷款1012.local bank 地方银行1013.local income tax (local surtax) 地方所得税1014.local surtax 地方附加税1015.local tax 地方税1016.long arbitrage 多头套利1017.long position 多头头寸1018.、1019.long position 多头寸；买进的期货合同1020.long-term certificate of deposit 长期存款单1021.long-term credit bank 长期信用银行1022.long-term finance 长期资金融通1023.loss leader 特价商品，亏损大项1024.loss of profits insurance 收益损失保险1025.loss on exchange 汇兑损失1026.low-currency dumping 低汇倾销1027..1028.low-currency dumping 低汇倾销1029.M/T (= Mail Transfer) 信汇1030.main bank 主要银行1031.maintenance margin 最低保证金，维持保证金1032.major market index 主要市场指数1033.management risk 管理风险1034.managing bank of a syndicate 财团的经理银行1035.manipulation 操纵1036.;1037.margin 保证金1038.margin call 保证金通知1039.margin call 追加保证金的通知1040.margin money 预收保证金，开设信用证保证金1041.margin rate 保证金率1042.markdown 跌价1043.market discount rate 市场贴现率。
金融财务常用英语术语
金融财务常用英语术语a flat percentage rate of income 统一比率的所得税税率.a long position 多头部位,利多形势.a long position 多头寸;买进的期货合同.a put option on a debt security 债务证券的卖出期权.a sales slip 签购单据,售货清单.a short position 空头部位,短缺头寸.a short position 空头;卖出的期货合同.a tax return 税务申报表.abnormal depreciation 特别折旧.abnormal spoilage 非正常损坏.aboriginal cost 原始成本.acceptance bank 票据承兑行acceptance method 承兑方式.acceptance risks 承兑风险.accepting bank 承兑银行accessory risks 附加保险,附加险.accident insurance 意外保险.(不包括海上,火灾和人寿保险). accommodation of funds 资金融通.accompany vt. 附带,伴随,陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险.accounting risks 会计风险.accounting value 帐面价值.accounts of assured 保险帐户.accrued bond interest 应计债券利息accrued depreciation 应计折旧.accrued dividend 应计股利acknowledgement of declaration (under op预约保险申报确认书. active securities 热头股票,活跃的证券actual cash value (保险用语)实际现金价值.actual rate 实际汇率adaptive expectations 适应性预期.additional insurance 加保,附加保险.additional reserve 追加准备金additional reserve 追加准备金additional reserve 追加准备金adjustable policy 可调整的保险单.adjustable premium 可调整的保险费.adjusted debit balance 已调整的借方余额advance payment of premium 预缴保险费.advance-decline theory 涨跌理论adverse exchange 逆汇,逆汇兑advice of drawing 提款通知书advising bank 通知银行affiliated bank 联行affiliated person 关联人aftermarket 次级市场agent for collection 托收代理银行Agricultural Bank of China 中国农业银行agricultural loans 农业贷款agricultural(animal husbandry)tax 农(牧)业税.allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项alternative (either/or) order 选择指令American Express card 运通卡.American terms 美国标价法amount in figures 小写金额amount in words 大写金额annual membership dues 年费.application form for a banking account 银行开户申请书appointed bank 外汇指定银行appreciation of exchange rate 汇率升值arbitrage 套利arbitrage 套购,套利,套汇.arbitrage of exchange 套汇arbitrage of exchange or stock 套汇或套股.arbitrage opportunity 套价机会.arbitrage risks 套汇风险.as agent 做代理as principal 做自营Asian Development Fund (ADB) 亚洲开发银行ask price = asking price = offer price =出售价,报价,开价,出价ask-bid system 竞价系统assessment of loss 估损.assets insurance 资产保险.assignment of policy 保单转让.assumption of risk 承担风险.asymmetry 不对称.at owner's risk 风险由货主负担.at-the-close order 收盘指令at-the-market 按市价at-the-money 平值期权.at-the-opening (opening only) order 开盘指令auction marketplace 拍卖市场automated teller machines (24 hours a da自动取款机(24小时服务) automatic transfers between accounts 自动转帐average 平均数baby bond 小额债券back spreads 反套利.back wardation 现货溢价.balance n. 结余,差额,平衡bank balance 存款余额bank balance over required reserves 超出法定(必备)储备的银行存款余额bank deposit 银行存款Bank of China 中国银行Bank of Communications 交通银行bank of deposit 存款银行bank of the government 政府的银行banker's association 银行协会banker's bank 中央银行banker's guarantee 银行担保.bank's buying rate 银行买入价bank's selling rate 银行卖出价banks with business dealing with the cen中央银行的往来银行Barclay card 巴克莱银行信用卡.base rate 基本汇价basis order 基差订单.basis risk 基差风险.bear market 熊市bear operation 卖空行为bear raiders 大量抛空者beneficial owner 受益所有人beneficiary of insurance 保险金受益人. best-efforts offering 尽力推销(代销)发行bid and ask prices 买入和卖出价bid and ask spread 买卖差价bid price = buying price 买价bid-ask spread 递盘虚盘差价.big board 大行情牌big slump 大衰退(暴跌).bill-paying services 代付帐款black market 黑市black market financing 黑市筹资.black money 黑钱blanket mortgage 总括抵押.block positioner 大宗头寸商blowout 畅销blue-chip stocks 蓝筹股board of arbitration 仲裁委员会board of governors 理事会bond fund 债券基金borrowing from affiliates 向联营公司借款. borrowing power of securities 证券贷款能力borrowing risks 借款风险.bought deal 包销bread and butter business 基本业务breadth index 宽度指数break-even 不亏不盈,收支相抵.breakout 突破bridging finance 过渡性融资.broker 经纪人,掮客brokerage 经纪人佣金brokerage 经纪业;付给经纪人的佣金. brokerage firm 经纪商(号).broker's loan 经纪人贷款broking house 经纪人事务所building agreement 具有约束力的协定. building tax (tax on construction) 建筑税. bullish 行情看涨business insurance 企业保险.business risk 营业风险.business savings 企业储蓄business tax 营业税.business term loan 企业长期贷款bust-up risks 破产风险.buyer's risks 买方风险.call (option) 买方期权,看涨期权.call and put options 买入期权和卖出期权.call for funds 控股,集资call loan transaction 短期拆放往来.call market 活期存款市场call money 拆放款.call options on an equity 权益(证券)的买入期权. call-options 认购期权.cancellation 取消cancellation money 解约金.cap 带利率上限的期权.capital assets 资本资产.capital lease 资本租赁.capital market 信贷市场,资本市场capital resources 资本来源capital surplus 资本盈余capital transfer 资本转移capital turnover rate 资本周转率card issuing institution 发卡单位.carefully selected applicant 经仔细选定的申请人.cargo insurance 货物保险.cash 现金,现款.v.兑现,付现款.cash a cheque 支票兑现.cash account 现金帐户cash account 现金帐户.cash account 现金帐户cash advance 差旅预支款.cash against bill of lading 凭提单付现.cash against documents(C.A.D.) 凭单付现,凭单据付现金=document against cash.cash and carry 付现自运;现金交易和运输自理;现购自运商店.cash and carry wholesale 付现自运批发.cash assets 现金资产.cash audit 现金审核cash audit 现金审核,现金审计.cash balance 现金余额,现款结存.cash basis 现金制cash basis 现金制,现金基础.cash basis accounting 现金收付会计制cash basis accounting 现金收付会计制.cash before delivery(C.B.D.) 空货前付款,付款后交货,付现款交货.cash bonus 现金红利.cash book 现金簿;现金帐;现金出纳帐.cash boy 送款员.cash budget 现金预算cash budget 现金预算.cash card1 (银行)自动提款卡.cash card2 现金卡.cash claim 现金索赔.cash collection basis 收现法,收现制.cash credit 活期信用放款,现金付出.cash credit slip 现金支出传票.cash currency 现金通货.cash cycle 现金循环,现金周期.cash day 付款日.cash debit slip 现金收入传票.cash department (商业机构中的)出纳部=counting-house. cash deposit 现金存款;保证金.cash deposit as collateral 保证金,押金.cash desk (商店,饭馆的)付款处.cash disbursements 现金支出.cash discount (c.d.) 现金折扣,付现折扣=settlement discount. cash dispenser (美)自动提款机=cashomat.cash dividend 现金股利cash down 即付,付现.cash equivalent value 现金等值,现金相等价值.cash flow 资金流动cash flow 现金流动.cash flow stream 现金流(量).cash holdings 库存现金cash holdings 库存现金.cash in advance (c.i.a.) 预付现金.cash in bank 存银行现金,银行存款.cash in hand (商行的)手头现金,库存现金=cash on hand.cash in transit 在途现金,在运现金.cash in transit policy 现金运送保险单.cash in treasury 库存现金.cash invoice 现购发票.cash items 现金帐项,现金科目.cash journal 现金日记簿.cash liquidity 现金流动(情况);现金周转.cash loan 现金贷款.cash management services 现金管理业务cash market 现金交易市场,现货市场,付现市场.cash nexus 现金交易关系.cash on arrival 货到付现,货到付款.cash on bank 银行存款;银行付款;现金支票付款.cash on deliver (C.O.D) (英)交货付款,现款交货=collect on delivery. cash on delivery (COD) 交割付款cash order(C/O) 现金订货.cash paid book 现金支出簿.cash payment 现金支付cash payment 现金付款,现付.cash payments journal 现金支出日记帐.cash position 头寸cash position 现金状况,现金头寸.cash price 现金售价,现金付款价格.cash purchase 现购,现金购买.cash railway (商店中的)货款传送线.cash ratio 现金比率.cash receipts (CR) 现金收入.cash receipts journal 现金收入日记帐.cash records 现金记录.cash register 现金登记机,现金收入记录机,收银机.cash remittance 汇款单;解款单.cash remittance note 现金解款单,解款单.cash requirement 现金需要量.cash reserve 现金储备(金).cash resources 现金资源,现金来源.cash resources (reserves) 现金准备cash sale 现售,现金销售=sale by real cash.cash sale invoice 现销发票,现售发票.cash settlement 现金结算,现汇结算.cash short and over 现金尾差,清点现金余差;现金短溢.cash slip 现金传票.cash statement 现金报表,(现金)库存表.cash ticket 现销票,门市发票.cash transaction 现金交易.cash verification 现金核实,现金核查.cash voucher 现金凭单;现金收据.cash with order (c.w.o., C.W.O.) 订货时付款,订货付现,落单付现.cash without discount 付现无折扣.cash yield discount 现金获利率,现金收益率.cash-and-carry arbitrage 现货持有套利.cashier 出纳员,收支员.cashier's cheque (C.C.) 银行本票=cashier's order.central rate 中心汇率(一国货币对美元的汇率,并据此计算对其他货币的汇率) certificate of balance 存款凭单Certificate of Deposits (CDs) 大额定期存款单certificated security 实物证券certificates of deposit (CDs) 大面额存款单certifying bank 付款保证银行change hands 交换,换手.chartered bank 特许银行chattel 动产.chattel mortgage 动产抵押.chattel mortgage 动产抵押.chattel mortgage bond (美)动产抵押(公司)债券. chattel personal (私人)动产.chattel real 准不动产(土地权等).check certificate 检验证明书.check deposit 支票存款check list (核对用的)清单.check sheet 对帐单.checking account 支票帐户.checking deposits 支票存款,活期存款checking reserve 支票现金储备.checkstand (超级市场的)点货收款台.cheque (payable) to bearer 来人支票,不记名支票. cheque book 支票簿.cheque book stub 支票簿存根.cheque card 支票卡.cheque collection 支票兑取.cheque collector 支票兑取人.cheque crossed 划线支票.cheque crossed generally 普通划线支票. cheque crossed specially 特别划线支票.cheque deposit 支票存款.cheque drawer 支票出票人.cheque holder 支票执票人.cheque only for account 转帐支票.cheque payable at sight 见票即付支票.cheque protector 支票银码机.cheque rate 票据汇兑汇率,票汇价格=sight rate ,short rate. cheque register 支票登记簿.cheque returned 退票,退回的支票.cheque signer 支票签名机.cheque stub 支票存根.cheque to order 记名支票,指定人支票.China Investment Bank 中国投资银行circulation risks 流通风险.circulation tax (turnover tax) 流转税.city bank 城市银行claim a refound 索赔.clean collections 光票托收clearing bank 清算银行clearing house 清算所.clearinghouse 清算公司,票据交换所.close out 平仓,结清(账).closed and mortgage 闭口抵押.closing order 收市价订单.closing rate 收盘价closing transaction 平仓交易collar 带利率上下限的期权.collateral loan 抵押借款.collecting bank 托收银行collecting bank 托收银行collecting bank 代收行collection instructions 委托(托收的)单据collection items 托收业务,托收项目collection of trade charges 托收货款collection on clean bill 光票托收collection on documents 跟单托收collection order 托收委托书collection risk 托收风险collection risks 托收风险.collection service 托收服务collective-owned enterprise bonus tax 集体企业奖金税. collective-owned enterprise income tax 集体企业所得税. commercial and industrial loans 工商贷款commercial deposit 商业存款commercial paper 商业票据commercial paper house 经营商业票据的商号commercial risk 商业风险.commercial terms 商业条件.commission 佣金commodity futures 商品期货.commodity insurance 商品保险.common collateral 共同担保.common fund 共同基金common stock 普通股common trust fund 共同信托基金compensatory financing 补偿性融资.competitive risks 竞争风险.composite depreciation 综合折旧.compound interest 复利compound rate 复利率compound rate deposit 复利存款comprehensive insurance 综合保险. condominium 公寓私有共有方式. confirming bank 保兑银行congestion area 震荡区congestion tape 统一自动行情显示conservatism and liquidity 稳健性与流动性consortium bank 银团银行constructure risk 建设风险.consumer financing 消费融资. contingent risks 或有风险.contract money 合同保证金.contract size 合约容量.contracts of difference 差异合约. contractual value 合同价格.controlled rates 控制的汇率converge 集聚,(为共同利益而)结合一起. conversion 汇兑,兑换convertible currency 可兑换的货币cooling-off period 等待期cooperative financing 合作金融. cornering the market 操纵市场corners 垄断.corporate deposits 法人存款correspondent 代理行cost of maintenance 维修费.counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策cover 弥补,补进(卖完的商品等).cover 弥补(损失等);负担(开支);补进(商品或股票等);保险. coverage 承保险别;保险总额;范围保险.coverage ratio 偿债能力比率.cover-note 暂保单;投保通知单.credit 信用,信贷.credit account (C.A., C/A) 赊帐=open account2credit agreement 信贷协定.credit amount 信贷金额;赊帐金额;信用证金额.credit analysis 信用分析.credit balance 贷方余额,结欠,贷余.credit bank 信贷银行credit beneficiary 信用证受益人.credit business 赊售,信用买卖.credit buying 赊购.credit capital 信贷资本.credit cards 信用卡credit control 信用控制credit control 信用控制credit control 信用控制credit control instrument 信用调节手段credit control instrument 信用调节手段credit control instrument 信用调节手段credit expansion 信用扩张credit expansion 信用扩张credit expansion 信用扩张credit extending policy 融资方针credit extending policy 融资方针credit extending policy 融资方针credit facility 信用透支.credit limit 信用额度.credit restriction 信用限额.credit risk 信用风险.credit union 信用合作社creditor bank 债权银行crop up (out) 出现,呈现.cross hedge 交叉套做.cross hedging 交叉保值.cum dividend 附息cum rights 含权cumulative preferred stock 累积优先股currency futures 外币期货.currency futures contract 货币期货合约. current fund 流动基金current futures price 现时的期货价格. current ratio 流动比率current ratio 流动比率current ratio 流动比率customize 按顾客的具体要求制作. customs duty(tariffs) 关税.D/D (Banker's Demand Draft) 票汇daily interest 日息daily limit 每日涨(跌)停板.date of delivery 交割期.dealers 批发商.death and gift tax 遗产和赠与税.debt of honour 信用借款.debtor bank 借方银行decision-making under risk 风险下的决策.deed 契约.deed tax 契税.deferred savings 定期存款deficit covering 弥补赤字deficit covering 弥补赤字deficit covering 弥补赤字deficit-covering finance 赤字财政deficit-covering finance 赤字财政deficit-covering finance 赤字财政deflation 通货紧缩deflation 通货紧缩deflation 通货紧缩delivery date 交割日demand pull inflation 需求拉动通货膨胀demand pull inflation 需求拉动通货膨胀demand pull inflation 需求拉动通货膨胀demand shift inflation 需求变动型通货膨胀demand shift inflation 需求变动型通货膨胀demand shift inflation 需求变动型通货膨胀demand-deposit or checking-accounts 活期存款或支票帐户deposit account 存款帐户deposit account (D/A) 存款帐户deposit at call 通知存款deposit bank 存款银行deposit money 存款货币deposit rate 存款利率deposit turnover 存款周转率depreciation risks 贬值风险. derivative deposit 派生存款derived deposit 派生存款designated currency 指定货币deutsche marks (=DM) 西德马克devaluation of dollar 美元贬值developer 发展商. Development Bank 开发银行development financing 发展融资. devise 遗赠.die intestate 死时没有遗嘱. Diners card 大莱信用卡.direct exchange 直接汇兑direct financing 直接融资.direct hedging 直接套做.direct leases 直接租赁.direct taxation 直接税.discount credit 贴现融资. discount market 贴现市场discount on bills 票据贴现. discount paid 已付贴现额. discounted cash flow 净现金量discounting bank 贴现银行dishonour risks 拒付风险. disintermediation 脱媒.distant futures 远期期货. diversification 分散投资dividends 红利document of title 物权单据documentary collection 跟单托收Documents against Acceptance,D/A 承兑交单Documents against Payment,D/P 付款交单domestic correspondent 国内通汇银行domestic deposit 国内存款domestic exchange 国内汇兑double leasing 双重租赁.double mortgage 双重抵押.double option 双向期权.Dow Jones average 道·琼斯平均数down payment 首期.downgrade 降级downside 下降趋势.downtick 跌点交易Dragon card 龙卡.draw 提款draw cheque 签发票据.drawee bank 付款银行drawing account 提款帐户dual exchange market 双重外汇市场dual trading 双重交易.due from other funds 应收其他基金款due to other funds 应付其他基金款dumping 抛售early warning system 预警系统easy credit 放松信贷easy credit 放松信贷easy credit 放松信贷economic exposure 经济风险.efficient portfolio 有效证券组合electronic accounting machine 电子记帐机electronic cash 电子现金.electronic cash register 电子收款机electronic debts 电子借贷electronic funds transfer 电子资金转帐. electronic transfer 电子转帐emergency tariff 非常关税.encumbrance 债权(在不动产上设定的债权). endorsement for collection 托收背书. engage in arbitrage (to) 套汇entity n. 单位,整体,个体entrance fee 申请费.equalization fund (外汇)平衡基金equipment leasing services 设备租赁业务equity portfolio 股票资产.establishing bank 开证银行ethics risks 道德风险.Euro-bank 欧洲银行Eurocard 欧洲系统卡.European terms 欧洲标价法evaluation of property 房产估价.evasion of foreign currency 逃汇exception clause 免责条款.excess insurance 超额保险.exchange adjustment 汇率调整exchange alteration 更改汇率exchange arbitrage 外汇套利exchange bank 外汇银行exchange brokerage 外汇经纪人佣金exchange business 外汇业务exchange clearing agreement 外汇结算协定exchange clearing system 汇结算制exchange competition 外汇竞争exchange contract 外汇成交单exchange control 外汇管制exchange convertibility 外汇兑换exchange customs 交易所惯例exchange depreciation 外汇下降exchange dumping 汇率倾销exchange dumping 汇率倾销.exchange fluctuations 汇价变动exchange for forward delivery 远期外汇业务exchange for spot delivery 即期外汇业务exchange freedom 外汇自由兑换exchange loss 汇率损失exchange parity 外汇平价exchange position 外汇头寸exchange position 外汇头寸;外汇动态. exchange premium 外汇升水exchange profit 外汇利润exchange proviso clause 外汇保值条款exchange quota system 外汇配额制exchange rate 汇价exchange rate fluctuations 外汇汇价的波动exchange rate parity 外汇兑换的固定汇率exchange rate risks 外汇汇率风险.exchange restrictions 外汇限制exchange risk 外汇风险exchange risk 兑换风险.exchange settlement 结汇exchange speculation 外汇投机exchange stability 汇率稳定exchange surrender certificate 外汇移转证exchange transactions 外汇交易exchange value 外汇价值exchange war 外汇战excise 货物税,消费税.exercise date 执行日exercise price, striking price 履约价格,认购价格. expenditure tax 支出税.expenditure tax regime 支出税税制.expenses incurred in the purchase 购买物业开支.。
金融英语专业术语-C
金融英语专业术语-C下面是店铺整理的金融英语专业术语，欢迎大家阅读! call (option) 买方期权,看涨期权.call and put options 买入期权和卖出期权.call for funds 控股,集资call loan transaction 短期拆放往来.call market 活期存款市场call money 拆放款.call options on an equity 权益(证券)的买入期权. call-options 认购期权.cancellation 取消cancellation money 解约金.cap 带利率上限的期权.capital assets 资本资产.capital lease 资本租赁.capital market 信贷市场,资本市场capital resources 资本来源capital surplus 资本盈余capital transfer 资本转移capital turnover rate 资本周转率card issuing institution 发卡单位.carefully selected applicant 经仔细选定的申请人. cargo insurance 货物保险.cash 现金,现款.v.兑现,付现款.cash a cheque 支票兑现.cash account 现金帐户cash account 现金帐户.cash account 现金帐户cash advance 差旅预支款.cash against bill of lading 凭提单付现.cash against documents(C.A.D.) 凭单付现,凭单据付现金=document against cash.cash and carry 付现自运;现金交易和运输自理;现购自运商店.cash and carry wholesale 付现自运批发.cash assets 现金资产.cash audit 现金审核cash audit 现金审核,现金审计.cash balance 现金余额,现款结存.cash basis 现金制cash basis 现金制,现金基础.cash basis accounting 现金收付会计制cash basis accounting 现金收付会计制.cash before delivery(C.B.D.) 空货前付款,付款后交货,付现款交货.cash bonus 现金红利.cash book 现金簿;现金帐;现金出纳帐.cash boy 送款员.cash budget 现金预算cash budget 现金预算.cash card1 (银行)自动提款卡.cash card2 现金卡.cash claim 现金索赔.cash collection basis 收现法,收现制.cash credit 活期信用放款,现金付出.cash credit slip 现金支出传票.cash currency 现金通货.cash cycle 现金循环,现金周期.cash day 付款日.cash debit slip 现金收入传票.cash department (商业机构中的)出纳部=counting-house.cash deposit 现金存款;保证金.cash deposit as collateral 保证金,押金.cash desk (商店,饭馆的)付款处.cash disbursements 现金支出.cash discount (c.d.) 现金折扣,付现折扣=settlement discount. cash dispenser (美)自动提款机=cashomat.cash dividend 现金股利cash down 即付,付现.cash equivalent value 现金等值,现金相等价值.cash flow 资金流动cash flow 现金流动.cash flow stream 现金流(量).cash holdings 库存现金cash holdings 库存现金.cash in advance (c.i.a.) 预付现金.cash in bank 存银行现金,银行存款.cash in hand (商行的)手头现金,库存现金=cash on hand. cash in transit 在途现金,在运现金.cash in transit policy 现金运送保险单.cash in treasury 库存现金.cash invoice 现购发票.cash items 现金帐项,现金科目.cash journal 现金日记簿.cash liquidity 现金流动(情况);现金周转.cash loan 现金贷款.cash management services 现金管理业务cash market 现金交易市场,现货市场,付现市场.cash nexus 现金交易关系.cash on arrival 货到付现,货到付款.cash on bank 银行存款;银行付款;现金支票付款.cash on deliver (C.O.D) (英)交货付款,现款交货=collect on delivery.cash on delivery (COD) 交割付款cash order(C/O) 现金订货.cash paid book 现金支出簿.cash payment 现金支付cash payment 现金付款,现付.cash payments journal 现金支出日记帐.cash position 头寸cash position 现金状况,现金头寸.cash price 现金售价,现金付款价格.cash purchase 现购,现金购买.cash railway (商店中的)货款传送线.cash ratio 现金比率.cash receipts (CR) 现金收入.cash receipts journal 现金收入日记帐.cash records 现金记录.cash register 现金登记机,现金收入记录机,收银机.cash remittance 汇款单;解款单.cash remittance note 现金解款单,解款单.cash requirement 现金需要量.cash reserve 现金储备(金).cash resources 现金资源,现金来源.cash resources (reserves) 现金准备cash sale 现售,现金销售=sale by real cash.cash sale invoice 现销发票,现售发票.cash settlement 现金结算,现汇结算.cash short and over 现金尾差,清点现金余差;现金短溢.cash slip 现金传票.cash statement 现金报表,(现金)库存表.cash ticket 现销票,门市发票.cash transaction 现金交易.cash verification 现金核实,现金核查.cash voucher 现金凭单;现金收据.cash with order (c.w.o., C.W.O.) 订货时付款,订货付现,落单付现.cash without discount 付现无折扣.cash yield discount 现金获利率,现金收益率.cash-and-carry arbitrage 现货持有套利.cashier 出纳员,收支员.cashier's cheque (C.C.) 银行本票=cashier's order.central rate 中心汇率(一国货币对美元的汇率,并据此计算对其他货币的汇率)certificate of balance 存款凭单Certificate of Deposits (CDs) 大额定期存款单certificated security 实物证券certificates of deposit (CDs) 大面额存款单certifying bank 付款保证银行change hands 交换,换手.chartered bank 特许银行chattel 动产.chattel mortgage 动产抵押.chattel mortgage 动产抵押.chattel mortgage bond (美)动产抵押(公司)债券.chattel personal (私人)动产.chattel real 准不动产(土地权等).check certificate 检验证明书.check deposit 支票存款check list (核对用的)清单.check sheet 对帐单.checking account 支票帐户.checking deposits 支票存款,活期存款checking reserve 支票现金储备.checkstand (超级市场的)点货收款台.cheque (payable) to bearer 来人支票,不记名支票. cheque book 支票簿.cheque book stub 支票簿存根.cheque card 支票卡.cheque collection 支票兑取.cheque collector 支票兑取人.cheque crossed 划线支票.cheque crossed generally 普通划线支票.cheque crossed specially 特别划线支票.cheque deposit 支票存款.cheque drawer 支票出票人.cheque holder 支票执票人.cheque only for account 转帐支票.cheque payable at sight 见票即付支票.cheque protector 支票银码机.cheque rate 票据汇兑汇率,票汇价格=sight rate ,short rate. cheque register 支票登记簿.cheque returned 退票,退回的支票.cheque signer 支票签名机.cheque stub 支票存根.cheque to order 记名支票,指定人支票.China Investment Bank 中国投资银行circulation risks 流通风险.circulation tax (turnover tax) 流转税.city bank 城市银行claim a refound 索赔.clean collections 光票托收clearing bank 清算银行clearing house 清算所.clearinghouse 清算公司,票据交换所.close out 平仓,结清(账).closed and mortgage 闭口抵押.closing order 收市价订单.closing rate 收盘价closing transaction 平仓交易collar 带利率上下限的期权.collateral loan 抵押借款.collecting bank 托收银行collecting bank 托收银行collecting bank 代收行collection instructions 委托(托收的)单据collection items 托收业务,托收项目collection of trade charges 托收货款collection on clean bill 光票托收collection on documents 跟单托收collection order 托收委托书collection risk 托收风险collection risks 托收风险.collection service 托收服务collective-owned enterprise bonus tax 集体企业奖金税. collective-owned enterprise income tax 集体企业所得税. commercial and industrial loans 工商贷款commercial deposit 商业存款commercial paper 商业票据commercial paper house 经营商业票据的商号commercial risk 商业风险.commercial terms 商业条件.commission 佣金commodity futures 商品期货. commodity insurance 商品保险. common collateral 共同担保.common fund 共同基金common stock 普通股common trust fund 共同信托基金compensatory financing 补偿性融资. competitive risks 竞争风险.composite depreciation 综合折旧. compound interest 复利compound rate 复利率compound rate deposit 复利存款comprehensive insurance 综合保险. condominium 公寓私有共有方式. confirming bank 保兑银行congestion area 震荡区congestion tape 统一自动行情显示conservatism and liquidity 稳健性与流动性consortium bank 银团银行constructure risk 建设风险.consumer financing 消费融资. contingent risks 或有风险.contract money 合同保证金.contract size 合约容量.contracts of difference 差异合约. contractual value 合同价格.controlled rates 控制的汇率converge 集聚,(为共同利益而)结合一起. conversion 汇兑,兑换convertible currency 可兑换的货币cooling-off period 等待期cooperative financing 合作金融.cornering the market 操纵市场corners 垄断.corporate deposits 法人存款correspondent 代理行cost of maintenance 维修费.counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策cover 弥补,补进(卖完的商品等).cover 弥补(损失等);负担(开支);补进(商品或股票等);保险. coverage 承保险别;保险总额;范围保险.coverage ratio 偿债能力比率.cover-note 暂保单;投保通知单.credit 信用,信贷.credit account (C.A., C/A) 赊帐=open account2 credit agreement 信贷协定.credit amount 信贷金额;赊帐金额;信用证金额.credit analysis 信用分析.credit balance 贷方余额,结欠,贷余.credit bank 信贷银行credit beneficiary 信用证受益人.credit business 赊售,信用买卖.credit buying 赊购.credit capital 信贷资本.credit cards 信用卡credit control 信用控制credit control 信用控制credit control 信用控制credit control instrument 信用调节手段credit control instrument 信用调节手段credit control instrument 信用调节手段credit expansion 信用扩张credit expansion 信用扩张credit expansion 信用扩张credit extending policy 融资方针credit extending policy 融资方针credit extending policy 融资方针credit facility 信用透支.credit limit 信用额度.credit restriction 信用限额.credit risk 信用风险.credit union 信用合作社creditor bank 债权银行crop up (out) 出现,呈现.cross hedge 交叉套做.cross hedging 交叉保值.cum dividend 附息cum rights 含权cumulative preferred stock 累积优先股currency futures 外币期货.currency futures contract 货币期货合约. current fund 流动基金current futures price 现时的期货价格. current ratio 流动比率current ratio 流动比率current ratio 流动比率customize 按顾客的具体要求制作.customs duty(tariffs) 关税.。
中国人民银行会计核算手工处理规定
中国人民银行会计核算手工处理规定第一条为补充《中国人民银行会计基本制度》关于会计核算手工处理的未尽事宜，规范会计核算手工处理程序，制订本规定。
第二条本规定所称手工处理是指使用特定格式的凭证、账簿、卡片等，通过手工方式记载账务，完成会计核算的处理过程。
第三条中国人民银行会计核算以电子计算机处理为主，手工处理是电子计算机处理的辅助及补充。
会计核算手工处理适用于下列情况：(一) 电子计算机核算系统因突发事件无法正常运行，按照有关规定采取手工应急处理方案。
(二) 未采用电子计算机核算，或根据有关规定只能采用手工处理的会计业务。
(三) 按照规章制度的要求，为了全面反映某些业务活动，在采用电子计算机核算系统完成主要会计核算工作的同时，以手工方式进行的辅助性会计核算工作。
如手工记载有关登记簿等。
第四条账务组织包括明细核算和综合核算两个系统，两个系统的账簿应根据同一凭证分别核算，明细核算发生额合计数与综合核算发生额必须保持一致。
记账完毕，总账各科目的余额与同一科目分户账（或余额表）的余额合计核对相符。
(一) 明细核算的记账方法。
明细核算是根据会计凭证登记分户账，根据分户账编制余额表。
为适应某些业务需要，还可另设登记簿进行辅助性登记。
1、分户账(1) 账页上首规定填写的主要事项（如账号、户名、利率和页数等）应详细填写。
记账时，要写明记账日期，摘要栏扼要填写款项来源、用途或简明事由；现金支票、转账支票应填列支票号码后四位数。
损益类各账户应具体记载发生收支的事由。
收付利息采取汇总凭证的，要写明户数和计息期等；采取逐笔填制凭证的，要写明科目账号、起止计息日期、利率、积数或本金，费用开支要写明用途和购买的物品名称、数量、单价等。
(2) 记满一页换新账页时，应将前页的最后余额过入新页的第一格余额栏内，并在摘要栏填写“承前页”字样。
(3) 业务发生后，必须根据凭证当时逐笔记载分户账，结出余额并交复核员复核。
为了简化手续，对同一账户的同一方多笔凭证，可另编制汇总凭证二联（原凭证作附件），一联作回单，一联凭以记账。
金融英语词汇(超全版)
1. a flat percentage rate of income 统一比率的所得税税率2. a long position 多头部位，利多形势3. a long position 多头寸；买进的期货合同4. a put option on a debt security 债务证券的卖出期权5. a sales slip 签购单据，售货清单6. a short position 空头部位，短缺头寸7. a short position 空头；卖出的期货合同8. a tax return 税务申报表9.abnormal depreciation 特别折旧10.abnormal spoilage 非正常损坏11.aboriginal cost 原始成本12.acceptance bank 票据承兑行13.acceptance method 承兑方式14.acceptance risks 承兑风险15.accepting bank 承兑银行16.accessory risks 附加保险，附加险17.accident insurance 意外保险（不包括海上，火灾和人寿险）18.accommodation of funds 资金融通19.accompany vt. 附带，伴随，陪同20.account charges 账户费用21.account current (A/C,a/c) 往来帐户22.account number (A/N) 帐号23.account statement 帐户清单24.accounting exposure 会计风险25.accounting risks 会计风险26.accounting value 帐面价值27.accounts of assured 保险帐户28.accrued bond interest 应计债券利息29.accrued depreciation 应计折旧30.accrued dividend 应计股利31.acknowledgement of declaration (under op预约保险申报确认书32.active securities 热头股票，活跃的证券33.actual cash value （保险用语）实际现金价值34.actual rate 实际汇率35.adaptive expectations 适应性预期36.additional insurance 加保，附加保险37.additional reserve 追加准备金38.adjustable policy 可调整的保险单39.adjustable premium 可调整的保险费40.adjusted debit balance 已调整的借方余额41.advance payment of premium 预缴保险费42.advance-decline theory 涨跌理论43.adverse exchange 逆汇、逆汇兑44.advice of drawing 提款通知书45.advising bank 通知银行46.affiliated bank 联行47.affiliated person 关联人48.aftermarket 次级市场49.agent for collection 托收代理银行50.Agricultural Bank of China 中国农业银行51.agricultural loans 农业贷款52.agricultural（animal husbandry）tax 农（牧）业税53.allowance for doubtful debt 备抵呆帐款项54.alternative (either/or) order 选择指令55.American Express card 运通卡56.American terms 美国标价法57.amount in figures 小写金额58.amount in words 大写金额59.annual membership dues 年费60.application form for a banking account 银行开户申请书61.appointed bank 外汇指定银行62.appreciation of exchange rate 汇率升值63.arbitrage 套利64.arbitrage 套购，套利，套汇65.arbitrage of exchange 套汇66.arbitrage of exchange or stock 套汇或套股67.arbitrage opportunity 套价机会68.arbitrage risks 套汇风险69.as agent 做代理70.as principal 做自营n Development Fund (ADB) 亚洲开发银行72.ask price = asking price = offer price 出售价，报价，开价，出价73.ask-bid system 竞价系统74.assessment of loss 估损75.assets insurance 资产保险76.assignment of policy 保单转让77.assumption of risk 承担风险78.asymmetry 不对称79.at owner's risk 风险由货主负担80.at-the-close order 收盘指令81.at-the-market 按市价82.at-the-money 平值期权83.at-the-opening (opening only) order 开盘指令84.auction marketplace 拍卖市场85.automated teller machines (24 hours a day) 自动取款机（24小时服务）86.automatic transfers between accounts 自动转帐87.average 平均数88.baby bond 小额债券89.back spreads 反套利90.back wardation 现货溢价91.balance n. 结余，差额，平衡92.bank balance 存款余额93.bank balance over required reserves 超出法定（必备）储备的银行存款余额94.bank deposit 银行存款95.Bank of China 中国银行96.Bank of Communications 交通银行97.bank of deposit 存款银行98.bank of the government 政府的银行99.banker's association 银行协会100.banker's bank 中央银行101.banker's guarantee 银行担保102.bank's buying rate 银行买入价103.bank's selling rate 银行卖出价104.banks with business dealing with the center中央银行的往来银行105.Barclay card 巴克莱银行信用卡106.base rate 基本汇价107.basis order 基差订单108.basis risk 基差风险109.bear market 熊市110.bear operation 卖空行为111.bear raiders 大量抛空者112.beneficial owner 受益所有人113.beneficiary of insurance 保险金受益人114.best-efforts offering 尽力推销（代销）发行115.bid and ask prices 买入和卖出价116.bid and ask spread 买卖差价117.bid price = buying price 买价118.bid-ask spread 递盘虚盘差价119.big board 大行情牌120.big slump 大衰退（暴跌）121.bill-paying services 代付帐款122.black market 黑市123.black market financing 黑市筹资124.black money 黑钱125.blanket mortgage 总括抵押126.block positioner 大宗头寸商127.blowout 畅销128.blue-chip stocks 蓝筹股129.board of arbitration 仲裁委员会130.board of governors 理事会131.bond fund 债券基金132.borrowing from affiliates 向联营公司借款133.borrowing power of securities 证券贷款能力134.borrowing risks 借款风险135.bought deal 包销136.bread and butter business 基本业务137.breadth index 宽度指数138.break-even 不亏不盈，收支相抵139.breakout 突破140.bridging finance 过渡性融资141.broker 经纪人，掮客142.brokerage 经纪人佣金143.brokerage 经纪业；付给经纪人的佣金144.brokerage firm 经纪商（号）145.broker's loan 经纪人贷款146.broking house 经纪人事务所147.building agreement 具有约束力的协定148.building tax （tax on construction）建筑税149.bullish 行情看涨150.business insurance 企业保险151.business risk 营业风险152.business savings 企业储蓄153.business tax 营业税154.business term loan 企业长期贷款155.bust-up risks 破产风险156.buyer's risks 买方风险157.call (option) 买方期权，看涨期权158.call and put options 买入期权和卖出期权159.call for funds 控股、集资160.call loan transaction 短期拆放往来161.call market 活期存款市场162.call money 拆放款163.call options on an equity 权益（证券）的买入期权164.call-options 认购期权165.cancellation 取消166.cancellation money 解约金167.cap 带利率上限的期权168.capital assets 资本资产169.capital lease 资本租赁170.capital market 信贷市场、资本市场171.capital resources 资本来源172.capital surplus 资本盈余173.capital transfer 资本转移174.capital turnover rate 资本周转率175.card issuing institution 发卡单位176.carefully selected applicant 经仔细选定的申请人177.cargo insurance 货物保险178.cash 现金，现款v.兑现，付现款179.cash a cheque 支票兑现180.cash account 现金帐户181.cash advance 差旅预支款182.cash against bill of lading 凭提单付现183.cash against documents（C.A.D.）凭单付现，凭单据付现金=document against cash184.cash and carry 付现自运；现金交易和运输自理；现购自运商店185.cash and carry wholesale 付现自运批发186.cash assets 现金资产187.cash audit 现金审核188.cash audit 现金审核，现金审计189.cash balance 现金余额，现款结存190.cash basis 现金制191.cash basis 现金制，现金基础192.cash basis accounting 现金收付会计制193.cash before delivery（C.B.D.）空货前付款，付款后交货，付现款交货194.cash bonus 现金红利195.cash book 现金簿；现金帐；现金出纳帐196.cash boy 送款员197.cash budget 现金预算198.cash card1 （银行）自动提款卡199.cash card2 现金卡200.cash claim 现金索赔201.cash collection basis 收现法，收现制202.cash credit 活期信用放款，现金付出203.cash credit slip 现金支出传票204.cash currency 现金通货205.cash cycle 现金循环，现金周期206.cash day 付款日207.cash debit slip 现金收入传票208.cash department （商业机构中的）出纳部=counting-house 209.cash deposit 现金存款；保证金210.cash deposit as collateral 保证金，押金211.cash desk （商店、饭馆的）付款处212.cash disbursements 现金支出213.cash discount (c.d.) 现金折扣，付现折扣=settlement discount 214.cash dispenser （美）自动提款机=cashomat 215.cash dividend 现金股利216.cash down 即付，付现217.cash equivalent value 现金等值，现金相等价值218.cash flow 资金流动219.cash flow 现金流动220.cash flow stream 现金流（量）221.cash holdings 库存现金222.cash holdings 库存现金223.cash in advance (c.i.a.) 预付现金224.cash in bank 存银行现金，银行存款225.cash in hand （商行的）手头现金，库存现金=cash on hand226.cash in transit 在途现金，在运现金227.cash in transit policy 现金运送保险单228.cash in treasury 库存现金229.cash invoice 现购发票230.cash items 现金帐项，现金科目231.cash journal 现金日记簿232.cash liquidity 现金流动（情况）；现金周转233.cash loan 现金贷款234.cash management services 现金管理业务235.cash market 现金交易市场，现货市场，付现市场236.cash nexus 现金交易关系237.cash on arrival 货到付现，货到付款238.cash on bank 银行存款；银行付款；现金支票付款239.cash on deliver (C.O.D) （英）交货付款，现款交货＝collect on delivery240.cash on delivery (COD) 交割付款241.cash order（C/O）现金订货242.cash paid book 现金支出簿243.cash payment 现金支付244.cash payment 现金付款，现付245.cash payments journal 现金支出日记帐246.cash position 头寸247.cash position 现金状况，现金头寸248.cash price 现金售价，现金付款价格249.cash purchase 现购，现金购买250.cash railway （商店中的）货款传送线251.cash ratio 现金比率252.cash receipts (CR) 现金收入253.cash receipts journal 现金收入日记帐254.cash records 现金记录255.cash register 现金登记机，现金收入记录机，收银机256.cash remittance 汇款单；解款单257.cash remittance note 现金解款单，解款单258.cash requirement 现金需要量259.cash reserve 现金储备（金）260.cash resources 现金资源，现金来源261.cash resources (reserves) 现金准备262.cash sale 现售，现金销售=sale by real cash 263.cash sale invoice 现销发票，现售发票264.cash settlement 现金结算，现汇结算265.cash short and over 现金尾差，清点现金余差；现金短溢266.cash slip 现金传票267.cash statement 现金报表，（现金）库存表268.cash ticket 现销票，门市发票269.cash transaction 现金交易270.cash verification 现金核实，现金核查271.cash voucher 现金凭单；现金收据272.cash with order （c.w.o., C.W.O.订货时付款，订货付现，落单付现273.cash without discount 付现无折扣274.cash yield discount 现金获利率，现金收益率275.cash-and-carry arbitrage 现货持有套利276.cashier 出纳员，收支员277.cashier's cheque (C.C.) 银行本票=cashier's order 278.central rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率）279.certificate of balance 存款凭单280.Certificate of Deposits (CDs) 大额定期存款单281.certificated security 实物证券282.certificates of deposit (CDs) 大面额存款单283.certifying bank 付款保证银行284.change hands 交换，换手285.chartered bank 特许银行286.chattel 动产287.chattel mortgage 动产抵押288.chattel mortgage 动产抵押289.chattel mortgage bond （美）动产抵押（公司）债券290.chattel personal （私人）动产291.chattel real 准不动产（土地权等）292.check certificate 检验证明书293.check deposit 支票存款294.check list （核对用的）清单295.check sheet 对帐单296.checking account 支票帐户297.checking deposits 支票存款，活期存款298.checking reserve 支票现金储备299.checkstand （超级市场的）点货收款台300.cheque (payable) to bearer 来人支票，不记名支票301.cheque book 支票簿302.cheque book stub 支票簿存根303.cheque card 支票卡304.cheque collection 支票兑取305.cheque collector 支票兑取人306.cheque crossed 划线支票307.cheque crossed generally 普通划线支票308.cheque crossed specially 特别划线支票309.cheque deposit 支票存款310.cheque drawer 支票出票人311.cheque holder 支票执票人312.cheque only for account 转帐支票313.cheque payable at sight 见票即付支票314.cheque protector 支票银码机315.cheque rate 票据汇兑汇率，票汇价格=sight rate ,short rate 316.cheque register 支票登记簿317.cheque returned 退票，退回的支票318.cheque signer 支票签名机319.cheque stub 支票存根320.cheque to order 记名支票，指定人支票321.China Investment Bank 中国投资银行322.circulation risks 流通风险323.circulation tax （turnover tax）流转税324.city bank 城市银行325.claim a refound 索赔326.clean collections 光票托收327.clearing bank 清算银行328.clearing house 清算所329.clearinghouse 清算公司，票据交换所330.close out 平仓，结清（账）331.closed and mortgage 闭口抵押332.closing order 收市价订单333.closing rate 收盘价334.closing transaction 平仓交易335.collar 带利率上下限的期权336.collateral loan 抵押借款337.collecting bank 托收银行338.collecting bank 托收银行339.collecting bank 代收行340.collection instructions 委托（托收的）单据341.collection items 托收业务，托收项目342.collection of trade charges 托收货款343.collection on clean bill 光票托收344.collection on documents 跟单托收345.collection order 托收委托书346.collection risk 托收风险347.collection risks 托收风险348.collection service 托收服务349.collective-owned enterprise bonus tax 集体企业奖金税350.collective-owned enterprise income tax 集体企业所得税mercial and industrial loans 工商贷款mercial deposit 商业存款mercial paper 商业票据mercial paper house 经营商业票据的商号mercial risk 商业风险mercial terms 商业条件mission 佣金modity futures 商品期货modity insurance 商品保险mon collateral 共同担保mon fund 共同基金mon stock 普通股mon trust fund 共同信托基金pensatory financing 补偿性融资petitive risks 竞争风险posite depreciation 综合折旧pound interest 复利pound rate 复利率pound rate deposit 复利存款prehensive insurance 综合保险371.condominium 公寓私有共有方式372.confirming bank 保兑银行373.congestion area 震荡区374.congestion tape 统一自动行情显示375.conservatism and liquidity 稳健性与流动性376.consortium bank 银团银行377.constructure risk 建设风险378.consumer financing 消费融资379.contingent risks 或有风险380.contract money 合同保证金381.contract size 合约容量382.contracts of difference 差异合约383.contractual value 合同价格384.controlled rates 控制的汇率385.converge 集聚，（为共同利益而）结合一起386.conversion 汇兑、兑换387.convertible currency 可兑换的货币388.cooling-off period 等待期389.cooperative financing 合作金融390.cornering the market 操纵市场391.corners 垄断392.corporate deposits 法人存款393.correspondent 代理行394.cost of maintenance 维修费395.counter-inflation policy 反通货膨胀对策396.cover 弥补，补进（卖完的商品等）397.cover 弥补（损失等）；负担（开支）；补进（商品或股票等）；保险398.coverage 承保险别；保险总额；范围保险399.coverage ratio 偿债能力比率400.cover-note 暂保单；投保通知单401.credit 信用，信贷402.credit account (C.A., C/A) 赊帐=open account2 403.credit agreement 信贷协定404.credit amount 信贷金额；赊帐金额；信用证金额405.credit analysis 信用分析406.credit balance 贷方余额，结欠，贷余407.credit bank 信贷银行408.credit beneficiary 信用证受益人409.credit business 赊售，信用买卖410.credit buying 赊购411.credit capital 信贷资本412.credit cards 信用卡413.credit control 信用控制414.credit control instrument 信用调节手段415.credit expansion 信用扩张416.credit extending policy 融资方针417.credit facility 信用透支418.credit limit 信用额度419.credit restriction 信用限额420.credit risk 信用风险421.credit union 信用合作社422.creditor bank 债权银行423.crop up (out) 出现，呈现424.cross hedge 交叉套做425.cross hedging 交叉保值426.cum dividend 附息427.cum rights 含权428.cumulative preferred stock 累积优先股429.currency futures 外币期货430.currency futures contract 货币期货合约431.current fund 流动基金432.current futures price 现时的期货价格433.current ratio 流动比率434.customize 按顾客的具体要求制作435.customs duty（tariffs）关税436.D/D (Banker's Demand Draft) 票汇437.daily interest 日息438.daily limit 每日涨（跌）停板439.date of delivery 交割期440.dealers 批发商441.death and gift tax 遗产和赠与税442.debt of honour 信用借款443.debtor bank 借方银行444.decision-making under risk 风险下的决策445.deed 契约446.deed tax 契税447.deferred savings 定期存款448.deficit covering 弥补赤字449.deficit-covering finance 赤字财政450.deflation 通货紧缩451.delivery date 交割日452.demand pull inflation 需求拉动通货膨胀453.demand-deposit or checking-accounts 活期存款或支票帐户454.deposit account (D/A) 存款帐户455.deposit at call 通知存款456.deposit bank 存款银行457.deposit money 存款货币458.deposit rate 存款利率459.deposit turnover 存款周转率460.depreciation risks 贬值风险461.derivative deposit 派生存款462.derived deposit 派生存款463.designated currency 指定货币464.deutsche marks (=DM) 西德马克465.devaluation of dollar 美元贬值466.developer 发展商467.Development Bank 开发银行468.development financing 发展融资469.devise 遗赠470.die intestate 死时没有遗嘱471.Diners card 大莱信用卡472.direct exchange 直接汇兑473.direct financing 直接融资474.direct hedging 直接套做475.direct leases 直接租赁476.direct taxation 直接税477.discount credit 贴现融资478.discount market 贴现市场479.discount on bills 票据贴现480.discount paid 已付贴现额481.discounted cash flow 净现金量482.discounting bank 贴现银行483.dishonour risks 拒付风险484.disintermediation 脱媒485.distant futures 远期期货486.diversification 分散投资487.dividends 红利488.document of title 物权单据489.documentary collection 跟单托收490.Documents against Acceptance,D/A 承兑交单491.Documents against Payment,D/P 付款交单492.domestic correspondent 国内通汇银行493.domestic deposit 国内存款494.domestic exchange 国内汇兑495.double leasing 双重租赁496.double mortgage 双重抵押497.double option 双向期权498.Dow Jones average 道·琼斯平均数499.down payment 首期500.downgrade 降级501.downside 下降趋势502.downtick 跌点交易503.Dragon card 龙卡504.draw 提款505.draw cheque 签发票据506.drawee bank 付款银行507.drawing account 提款帐户508.dual exchange market 双重外汇市场509.dual trading 双重交易510.due from other funds 应收其他基金款511.due to other funds 应付其他基金款512.dumping 抛售513.early warning system 预警系统514.easy credit 放松信贷515.economic exposure 经济风险516.efficient portfolio 有效证券组合517.electronic accounting machine 电子记帐机518.electronic cash 电子现金519.electronic cash register 电子收款机520.electronic debts 电子借贷521.electronic funds transfer 电子资金转帐522.electronic transfer 电子转帐523.emergency tariff 非常关税524.encumbrance 债权（在不动产上设定的债权）525.endorsement for collection 托收背书526.engage in arbitrage (to) 套汇527.entity n. 单位，整体，个体528.entrance fee 申请费529.equalization fund （外汇）平衡基金530.equipment leasing services 设备租赁业务531.equity portfolio 股票资产532.establishing bank 开证银行533.ethics risks 道德风险534.Euro-bank 欧洲银行535.Eurocard 欧洲系统卡536.European terms 欧洲标价法537.evaluation of property 房产估价538.evasion of foreign currency 逃汇539.exception clause 免责条款540.excess insurance 超额保险541.exchange adjustment 汇率调整542.exchange alteration 更改汇率543.exchange arbitrage 外汇套利544.exchange bank 外汇银行545.exchange broker 外汇经纪人546.exchange brokerage 外汇经纪人佣金547.exchange business 外汇业务548.exchange clearing agreement 外汇结算协定549.exchange clearing system 汇结算制550.exchange competition 外汇竞争551.exchange contract 外汇成交单552.exchange control 外汇管制553.exchange convertibility 外汇兑换554.exchange customs 交易所惯例555.exchange depreciation 外汇下降556.exchange dumping 汇率倾销557.exchange fluctuations 汇价变动558.exchange for forward delivery 远期外汇业务559.exchange for spot delivery 即期外汇业务560.exchange freedom 外汇自由兑换561.exchange loss 汇率损失562.exchange parity 外汇平价563.exchange position 外汇头寸564.exchange position 外汇头寸；外汇动态565.exchange premium 外汇升水566.exchange profit 外汇利润567.exchange proviso clause 外汇保值条款568.exchange quota system 外汇配额制569.exchange rate 汇价570.exchange rate fluctuations 外汇汇价的波动571.exchange rate parity 外汇兑换的固定汇率572.exchange rate risks 外汇汇率风险573.exchange reserves 外汇储备574.exchange restrictions 外汇限制575.exchange risk 外汇风险576.exchange risk 兑换风险577.exchange settlement 结汇578.exchange speculation 外汇投机579.exchange stability 汇率稳定580.exchange surrender certificate 外汇移转证581.exchange transactions 外汇交易582.exchange value 外汇价值583.exchange war 外汇战584.excise 货物税，消费税585.exercise date 执行日586.exercise price, striking price 履约价格，认购价格587.expenditure tax 支出税588.expenditure tax regime 支出税税制589.expenses incurred in the purchase 购买物业开支590.expiration date 到期日591.export and import bank 进出口银行592.export gold point 黄金输出点593.exposure 风险594.external account 对外帐户595.extraneous risks 附加险596.extrinsic value 外在价值597.face value 面值598.facultative insurance 临时保险599.fair and reasonable 公平合理600.far future risks 长远期风险601.farm subsidies 农产品补贴602.farmland occupancy tax 耕地占用税603.favourable exchange 顺汇604.fax base 税基605.feast tax 筵席税606.feathered assets 掺水资产607.fee 不动产608.fee interest 不动产产权609.fictions payee 虚构抬头人610.fictitious assets 虚拟资产611.fictitious capital 虚拟资本612.fiduciary a. 信托的，信用的，受信托的（人）613.fiduciary field 信用领域，信托领域614.finance broker 金融经纪人615.financial advising services 金融咨询服务616.financial arrangement 筹资安排617.financial crisis 金融危机618.financial forward contract 金融远期合约619.financial futures 金融期货620.financial futures contract 金融期货合约621.financial insolvency 无力支付622.financial institutions' deposit 同业存款623.financial lease 金融租赁624.financial risk 金融风险625.financial statement analysis 财务报表分析626.financial system 金融体系627.financial transaction 金融业务628.financial unrest 金融动荡629.financial world 金融界630.first mortgage 第一抵押权631.fiscal and monetary policy 财政金融政策632.fixed assets 固定资产633.fixed assets ratio 固定资产比率634.fixed assets turnover ratio 固定资产周转率635.fixed capital 固定资本636.fixed costs 固定成本637.fixed deposit (=time deposit) 定期存款638.fixed deposit by installment 零存整取639.fixed exchange rate 固定汇率640.fixed par of exchange 法定汇兑平价641.fixed savings withdrawal 定期储蓄提款642.fixed-rate leases 固定利率租赁643.flexibility and mobility 灵活性与机动性644.flexibility of exchange rates 汇率伸缩性645.flexible exchange rate 浮动汇率646.floating exchange rate 浮动汇率647.floating policy 流动保险单648.floating-rate leases 浮动利率租赁649.floor 带利率下限的期权650.floor broker 场内经纪人651.fluctuations in prices 汇率波动652.foregift 权利金653.foreign banks 外国银行654.foreign correspondent 国外代理银行655.foreign currency futures 外汇期货656.foreign enterprises income tax 外国企业所得税657.foreign exchange certificate 外汇兑换券658.foreign exchange crisis 外汇危机659.foreign exchange cushion 外汇缓冲660.foreign exchange dumping 外汇倾销661.foreign exchange earnings 外汇收入662.foreign exchange liabilities 外汇负债663.foreign exchange loans 外汇贷款664.foreign exchange parity 外汇平价665.foreign exchange quotations 外汇行情666.foreign exchange regulations 外汇条例667.foreign exchange reserves 外汇储备668.foreign exchange restrictions 外汇限制669.foreign exchange retaining system 外汇留存制670.foreign exchange risk 外汇风险671.foreign exchange services 外汇业务672.foreign exchange transaction centre 外汇交易中心673.forward exchange 期货外汇674.forward exchange intervention 期货外汇干预675.forward exchange sold 卖出期货外汇676.forward foreign exchange 远期外汇汇率677.forward operation 远期（经营）业务678.forward swap 远期掉期679.fraternal insurance 互助保险680.free depreciation 自由折旧681.free foreign exchange 自由外汇682.freight tax 运费税683.fringe bank 边缘银行684.full insurance 定额保险685.full payout leases 充分偿付租赁686.full progressive income tax 全额累进所得税687.fund 资金、基金688.fund account 基金帐户689.fund allocation 基金分配690.fund appropriation 基金拨款691.fund balance 基金结存款692.fund demand 资金需求693.fund for relief 救济基金694.fund for special use 专用基金695.fund in trust 信托基金696.fund liability 基金负债697.fund obligation 基金负担698.fund raising 基金筹措699.fundamental insurance 基本险700.funds statement 资金表701.futures commission merchants 期货经纪公司702.futures contract 期货合约703.futures delivery 期货交割704.futures margin 期货保证金705.futures market 期货市场706.futures price 期货价格707.futures transaction 期货交易708.FX futures contract 外汇期货合约709.galloping inflation 恶性通货膨胀710.gap 跳空711.general endorsement 不记名背书712.general fund 普通基金713.general mortgage 一般抵押714.Giro bank 汇划银行715.given rate 已知汇率716.go long 买进，多头717.go short 短缺；卖空，空头718.going away 分批买进719.going rate 现行汇率720.Gold Ear Credit Card 金穗卡ernment revenue 政府收入722.graduated reserve requirement 分级法定准备金723.Great Wall card 长城卡724.gross cash flow 现金总流量725.guarantee of payment 付款保证726.guaranteed fund 保证准备金727.hammering the market 打压市场728.handling charge 手续费729.harmony of fiscal and monetary policies 财政政策和金融政策的协调730.hedge 套头交易731.hedge against inflation 为防通货膨胀而套购732.hedge buying 买进保值期货733.hedge fund 套利基金734.hedging mechanism 规避机制735.hedging risk 套期保值风险736.hire purchase 租购737.hit the bid 拍板成交738.hoarded money 储存的货币739.holding the market 托盘740.horizontal price movement 横盘741.hot issue 抢手证券742.hot money deposits 游资存款743.hot stock 抢手股票744.house property tax 房产税745.hypothecation 抵押746.idle capital 闲置资本747.idle cash (money) 闲散现金，游资748.idle demand deposits 闲置的活期存款749.immobilized capital 固定化的资产750.immovable property 不动产751.import regulation tax 进口调节税752.imposition 征税；税；税款753.imprest bank account 定额银行存款专户754.in force （法律上）有效的755.in the tank 跳水756.inactive market 不活跃市场757.income in kind 实物所得758.income tax liabilities 所得税责任，所得税债务759.income taxes 所得税760.indemnity 赔偿，补偿761.indirect arbitrage 间接套汇762.indirect finance 间接金融763.indirect hedging 间接套做764.indirect leases 间接租赁（即：杠杆租赁）765.indirect rate 间接汇率766.indirect taxation 间接税767.individual income regulation tax 个人调节税768.individual income tax 个人所得税769.individual savings 私人储蓄770.Industrial and Commercial Bank of China 中国工商银行771.industrial financing 工业融资772.industrial-commercial consolidated tax 工商统一税773.industrial-commercial income tax 工商所得税774.industrial-commercial tax 工商税775.inflation 通货膨胀776.inflation rate 通货膨胀率777.inflationary spiral 螺旋式上升的通货膨胀778.inflationary trends 通货膨胀趋势779.infrastructure bank 基本建设投资银行780.initial margin 初始保证金781.initial margin 期初保证权782.initial margins 初始保证金783.initial reserve 初期准备金784.insider 内幕人785.installment savings 零存整取储蓄786.institution 机构投资者787.insurance appraiser 保险损失评价人788.insurance broker 保险经纪人789.insurance contract 保险契约，保险合同790.insurance saleman 保险外勤791.insurance services 保险业务792.insure against fire 保火险793.insured 被保险人794.interbank market 银行同业市场795.inter-business credit 同行放帐796.interest on deposit 存款利息797.interest per annum 年息798.interest per month 月息799.interest rate futures contract 利率期货合约800.interest rate policy 利率政策801.interest rate position 利率头寸802.interest rate risk 利率风险803.interest restriction 利息限制804.interest subsidy 利息补贴805.interest-rate risk 利息率风险806.interim finance 中间金融807.intermediary bank 中间银行808.intermediate account 中间帐户809.internal reserves 内部准备金810.international banking services 国际银行业务811.International Investment Bank (IIB) 国际投资银行812.international leasing 国际租赁813.in-the-money 有内在价值的期权814.intraday 日内815.intrinsic utility 内在效用816.intrinsic value 实际价值，内部价值817.inward documentary bill for collection 进口跟单汇票，进口押汇（汇票）818.isolation of risk 风险隔离819.issue bank 发行银行820.JCB card JCB卡821.joint financing 共同贷款822.key risk 关键风险823.kill a bet 终止赌博nd use tax 土地使用税rge deposit 大额存款rge leases 大型租赁tent inflation 潜在的通货膨胀tent inflation 潜在的通货膨胀829.lease agreement 租约830.lease and release 租借和停租831.lease broker 租赁经纪人832.lease financing 租赁筹租833.lease immovable 租借的不动产834.lease in perpetuity 永租权835.lease insurance 租赁保险836.lease interest insurance 租赁权益保险837.lease land 租赁土地838.lease mortgage 租借抵押839.lease out 租出840.lease property 租赁财产841.lease purchase 租借购买842.lease rental 租赁费843.lease territory 租借地844.leaseback 回租845.leasebroker 租赁经纪人846.leased immovable 租借的不动产847.leasehold 租赁土地848.leasehold 租借期，租赁营业，租赁权849.leasehold property 租赁财产850.leaseholder 租赁人851.leaseholder 承租人，租借人852.leases agent 租赁代理853.leases arrangement 租赁安排854.leases company 租赁公司855.leases structure 租赁结构856.leasing 出租857.leasing agreement 租赁协议858.leasing amount 租赁金额859.leasing asset 出租财产，租赁财产860.leasing clauses 租赁条款861.leasing consultant 租赁顾问862.leasing contract 租赁合同863.leasing cost 租赁成本864.leasing country 承租国865.leasing division 租赁部866.leasing equipment 租赁设备867.leasing industry 租赁业868.leasing industry (trade) 租赁业869.leasing money 租赁资金870.leasing period 租赁期871.leasing regulations 租赁条例872.legal interest 法定利息873.legal tender 法定货币874.legal tender 本位货币，法定货币875.lessee 承租人，租户876.lessor 出租人877.letter of confirmation 确认书878.letter transfer 信汇879.leveraged leases 杠杆租赁880.lien 扣押权，抵押权881.life insurance 人寿保险882.life of assets 资产寿命883.limit order 限价指令884.limited floating rate 有限浮动汇率885.line of business 行业，营业范围，经营种类886.liquidation 清仓887.liquidity 流动性888.liquidity of bank 银行资产流动性889.listed stock 上市股票890.livestock transaction tax 牲畜交易税891.loan account 贷款帐户892.loan amount 贷款额893.loan at call 拆放894.loan bank 放款银行895.loan volume 贷款额896.loan-deposit ratio 存放款比率897.loans to financial institutions 金融机构贷款898.loans to government 政府贷款899.local bank 地方银行900.local income tax (local surtax) 地方所得税901.local surtax 地方附加税902.local tax 地方税903.long arbitrage 多头套利904.long position 多头头寸905.long position 多头寸；买进的期货合同906.long-term certificate of deposit 长期存款单907.long-term credit bank 长期信用银行908.long-term finance 长期资金融通909.loss leader 特价商品，亏损大项910.loss of profits insurance 收益损失保险911.loss on exchange 汇兑损失912.low-currency dumping 低汇倾销913.low-currency dumping 低汇倾销914.M/T (= Mail Transfer) 信汇915.main bank 主要银行916.maintenance margin 最低保证金，维持保证金917.major market index 主要市场指数918.management risk 管理风险919.managing bank of a syndicate 财团的经理银行920.manipulation 操纵921.margin 保证金922.margin call 保证金通知923.margin call 追加保证金的通知924.margin money 预收保证金，开设信用证保证金925.margin rate 保证金率926.markdown 跌价927.market discount rate 市场贴现率928.market expectations 市场预期929.market makers 造市者930.market order 市价订单931.market risk 市场风险932.marketability 流动性933.market-clearing 市场结算934.Master card 万事达卡935.matching 搭配936.mature liquid contracts 到期合约937.maximum limit of overdraft 透支额度938.measures for monetary ease 金融缓和措施939.medium rate 中间汇率940.medium-term finance 中期金融941.member bank 会员银行lion card 百万卡943.minimum cash requirements 最低现金持有量（需求）944.minimum reserve ratio 法定最低准备比率945.mint parity 法定平价946.monetary action 金融措施947.monetary aggregates 货币流通额948.monetary and credit control 货币信用管理949.monetary and financial crisis 货币金融危机950.monetary area 货币区951.monetary assets 货币性资产952.monetary base 货币基础953.monetary circulation 货币流通954.monetary device 金融调节手段955.monetary ease 银根松动956.monetary market 金融市场957.monetary market 金融市场958.monetary risk 货币风险959.monetary stringency 银根奇紧960.monetary unit 货币单位961.money capital 货币资本962.money collector 收款人963.money credit 货币信用964.money down 付现款965.money equivalent 货币等价966.money paid on account 定金967.money-flow analysis 货币流量分析968.money-over-money leases 货币加成租赁969.moral hazard 道德风险970.mortgage bank 抵押银行971.motor vehicle and highway user tax 机动车和公路使用税972.movables all risks insurance 动产综合保险973.movables insurance 动产保险974.multinational bank 跨国银行975.multiunit 公寓楼976.mutual insurance company 相互保险公司977.national bank 国家银行978.nationalized bank 国有化银行。
现金日记账样本（范本）
现金日记账样本现金日记账样本现金日记账样本17.日记账怎样设置?日记账的主要作用是按照时间的先后顺序记录经济业务,以保持会计资料的完整性和连续性。
进行日记账的设置工作,首先要确定其种类和数量。
日记账在不同的会计核算组织形式下,其具体用途是不同的。
如果日记账用作过账媒介,则要求设置一个严密完整的序时账簿体系,•包括单位的所有经济业务;如果日记账不用作过账媒介,则不必考虑其体系的完整性,只需设置某些特种日记账即可。
通常设置的特种日记账主要包括现金日记账和银行存款日记账,极少数单位还设置销货日记账和购货日记账。
现金日记账是专门记录现金收付业务的特种日记账,它一般由出纳人员负责填写。
现金日记账既可用作明细账,也可用于过账媒介。
银行存款日记账是用来记录银行存款收付业务的特种日记账。
其设计方法与现金日记账基本相同,但须将账簿名称分别改为“银行存款收入日记账”、“银行存款付出日记账”和“银行存款日记账”,并将前两种账页左上角的科目名称改为“银行存款”。
而且一般应相应增加每笔存款收支业务所采用的结算方式一栏,以便分类提供数据和据以进行查对、汇总。
一般单位也只设置三栏式的银行存款日记账。
在日记账用作过账媒介时,必须设置普通日记账,•用以记录全部转账业务,逐日逐笔进行登记。
普通日记账可以采用账户两栏式,也可采用金额双栏式,但后者更为简便易行。
必须说明的是,现金日记账和银行存款日记账必须采用订本式账簿。
不得用银行对账单或者其他方法代替日记账。
18.在根据多栏式日记账登记总账的情况下账务处理有哪两种做法? 在根据多栏式现金日记账和银行存款日记账登记总账的情况下,账务处理可有如下两种做法:第一种做法:由出纳人员根据审核后的收、付款凭证逐日逐笔登记现金和银行存款的收入日记账和支出日记账,每日应将支出日记账当日支出合计数,转记入收入日记账中支出合计栏中,以结算当日账面余额。
金融专业英语单词
金融专业英语词汇大全a flat percentage rate of income 统一比率的所得税税率a long position 多头部位，利多形势a long positio 多头寸；买进的期货合同a put option on a debt security 债务证券的卖出期权a sales slip 签购单据，售货清单a short position 空头部位，短缺头寸a short position 空头；卖出的期货合同a tax return 税务申报表abnormal depreciation 特别折旧abnormal spoilage 非正常损坏aboriginal cost 原始成本acceptance bank 票据承兑行acceptance method 承兑方式acceptance risks 承兑风险accepting bank 承兑银行accessory risks 附加保险，附加险accident insurance 意外保险（不包括海上，火灾和人寿险）accommodation of funds 资金融通accompany vt. 附带，伴随，陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险accounting risks 会计风险accounting value 帐面价值accounts of assured 保险帐户accrued bond interest 应计债券利息accrued depreciation 应计折旧accrued dividend 应计股利acknowledgement of declaration(under op预约保险申报确认书active securities 热头股票，活跃的证券actual cash value （保险用语）实际现金价值actual rate 实际汇率adaptive expectations 适应性预期additional insurance 加保，附加保险additional reserve 追加准备金adjustable policy 可调整的保险单adjustable premium 可调整的保险费adjusted debit balance已调整的借方余额advance payment of premium预缴保险费advance-decline theory 涨跌理论adverse exchange 逆汇、逆汇兑advice of drawing 提款通知书advising bank 通知银行affiliated bank 联行affiliated person 关联人aftermarket 次级市场agent for collection 托收代理银行Agricultural Bank of China农业银行agricultural loans 农业贷款agricultural（animal husbandry）tax农（牧）业税allowance for doubtful debt 坏账准备alternative (either/or) order 选择指令American Express card 运通卡American terms 美国标价法amount in figures 小写金额amount in words 大写金额annual membership dues 年费application form for a banking account银行开户申请书appointed bank 外汇指定银行appreciation of exchange rate 汇率升值arbitrage 套利arbitrage of exchange 套汇arbitrage opportunity 套价机会arbitrage risks 套汇风险as agent 做代理as principal 做自营Asian Development Fund (ADB)亚洲开发银行ask price = asking price = offer price出售价，报价，开价，出价ask-bid system 竞价系统assessment of loss 估损assets insurance 资产保险assignment of policy 保单转让assumption of risk 承担风险asymmetry 不对称at owner's risk 风险由货主负担at-the-close order 收盘指令at-the-market 按市价at-the-money 平值期权at-the-opening (opening only) order 开盘指令auction marketplace 拍卖市场automated teller machines (24 hours a day) 自动取款机（24小时服务）automatic transfers between accounts 自动转帐average 平均数baby bond 小额债券back spreads 反套利back wardation 现货溢价balance n. 结余，差额，平衡bank balance 存款余额bank balance over required reserves 超出法定（必备）储备的银行存款余额bank deposit 银行存款Bank of China 中国银行Bank of Communications 交通银行bank of deposit 存款银行bank of the government 政府的银行banker's association 银行协会banker's bank 中央银行banker's guarantee 银行担保bank's buying rate 银行买入价bank's selling rate 银行卖出价banks with business dealing with thecenter中央银行的往来银行Barclay card 巴克莱银行信用卡base rate 基本汇价basis order 基差订单basis risk 基差风险bear market 熊市bear operation 卖空行为bear raiders 大量抛空者beneficial owner 受益所有人beneficiary of insurance 保险金受益人best-efforts offering 尽力推销发行bid and ask prices 买入和卖出价bid and ask spread 买卖差价bid price = buying price 买价bid-ask spread 递盘虚盘差价big board 大行情牌big slump 大衰退（暴跌）bill-paying services 代付帐款black market 黑市black market financing 黑市筹资black money 黑钱blanket mortgage 总括抵押block positioner 大宗头寸商blowout 畅销blue-chip stocks 蓝筹股board of arbitration 仲裁委员会board of governors 理事会bond fund 债券基金borrowing from affiliates 向联营公司借款borrowing power of securities 证券贷款能力borrowing risks 借款风险bought deal 包销bread and butter business 基本业务breadth index 宽度指数break-even 不亏不盈，收支相抵breakout 突破bridging finance 过渡性融资broker 经纪人，掮客brokerage 经纪人佣金brokerage firm 经纪商（号）broker's loan 经纪人贷款broking house 经纪人事务所building agreement 具有约束力的协定building tax =tax on construction建筑税bullish 行情看涨business insurance 企业保险business risk 营业风险business savings 企业储蓄business tax 营业税business term loan 企业长期贷款bust-up risks 破产风险buyer's risks 买方风险call (option) 买方期权，看涨期权call and put options买入期权和卖出期权call for funds 控股、集资call loan transaction 短期拆放往来call market 活期存款市场call money 拆放款call options on an equity 权益证券的买入期权call-options 认购期权cancellation 取消cancellation money 解约金cap 带利率上限的期权capital assets 资本资产capital lease 资本租赁capital market 信贷市场、资本市场capital resources 资本来源capital surplus 资本盈余capital transfer 资本转移capital turnover rate 资本周转率card issuing institution 发卡单位carefully selected applicant 经仔细选定的申请人cargo insurance 货物保险cash 现金，现款v.兑现，付现款cash a cheque 支票兑现cash account 现金帐户cash advance 差旅预支款cash against bill of lading 凭提单付现cash against documents 凭单付现，凭单据付现金=document against cashcash and carry 付现自运；现金交易和运输自理；现购自运商店cash and carry wholesale 付现自运批发cash assets 现金资产cash audit 现金审核cash balance 现金余额，现款结存cash basis 现金制cash basis accounting 现金收付会计制cash bonus 现金红利cash book 现金簿；现金帐；现金出纳帐cash boy 送款员cash budget 现金预算cash card1 （银行）自动提款卡cash card2 现金卡cash claim 现金索赔cash collection basis 收现法，收现制cash credit 活期信用放款，现金付出cash credit slip 现金支出传票cash currency 现金通货cash cycle 现金循环，现金周期cash day 付款日cash debit slip 现金收入传票cash department （商业机构中的）出纳部=counting-housecash deposit 现金存款；保证金cash deposit as collateral 保证金，押金cash desk （商店、饭馆的）付款处cash disbursements 现金支出cash discount (c.d.) 现金折扣，付现折扣=settlement discountcash dispenser(美)自动提款机=cashomatcash dividend 现金股利cash down 即付，付现cash equivalent value现金等值，现金相等价值cash flow 现金流动cash flow stream 现金流（量）cash holdings 库存现金cash in bank 存银行现金，银行存款cash in hand （商行的）库存现金cash in transit 在途现金，在运现金cash in transit policy 现金运送保险单cash in treasury 库存现金cash invoice 现购发票cash items 现金帐项，现金科目cash journal 现金日记簿cash liquidity 现金流动情况，现金周转cash loan 现金贷款cash management services现金管理业务cash market 现金交易市场，现货市场，付现市场cash nexus 现金交易关系cash on arrival 货到付现，货到付款cash on bank 银行存款；银行付款；现金支票付款cash on delivery (COD) 交割付款cash order（C/O）现金订货cash paid book 现金支出簿cash payment 现金支付cash payments journal 现金支出日记帐cash position 头寸cash price 现金售价，现金付款价格cash purchase 现购，现金购买cash railway （商店中的）货款传送线cash ratio 现金比率cash receipts (CR) 现金收入cash receipts journal 现金收入日记帐cash records 现金记录cash register 现金登记机，现金收入记录机，收银机cash remittance 汇款单；解款单cash remittance note 现金解款单，解款单cash requirement 现金需要量cash reserve 现金储备（金）cash resources 现金资源，现金来源cash resources (reserves) 现金准备cash sale 现金销售=sale by real cash cash sale invoice 现销发票，现售发票cash settlement 现金结算，现汇结算cash short and over 现金尾差，清点现金余差；现金短溢cash slip 现金传票cash statement 现金报表，库存表cash ticket 现销票，门市发票cash transaction 现金交易cash verification 现金核实，现金核查cash voucher 现金凭单；现金收据cash without discount 付现无折扣cash yield discount 现金获利率，现金收益率cash-and-carry arbitrage 现货持有套利cashier 出纳员，收支员cashier's cheque (C.C.)银行本票=cashier's ordercentral rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率）certificate of balance 存款凭单Certificate of Deposits (CDs) 大额定期存款单certificated security 实物证券certificates of deposit (CDs) 大面额存款单certifying bank 付款保证银行change hands 交换，换手chartered bank 特许银行chattel 动产chattel mortgage 动产抵押chattel mortgage bond （美）动产抵押（公司）债券chattel personal （私人）动产chattel real 准不动产（土地权等）check certificate 检验证明书check deposit 支票存款check list （核对用的）清单check sheet 对帐单checking account 支票帐户checking deposits 支票存款，活期存款checking reserve 支票现金储备checkstand （超级市场的）点货收款台cheque (payable) to bearer 来人支票，不记名支票cheque book 支票簿cheque book stub 支票簿存根cheque card 支票卡cheque collection 支票兑取cheque collector 支票兑取人cheque crossed 划线支票cheque crossed generally 普通划线支票cheque crossed specially 特别划线支票cheque deposit 支票存款cheque drawer 支票出票人cheque holder 支票执票人cheque only for account 转帐支票cheque payable at sight 见票即付支票cheque protector 支票银码机cheque rate 票据汇兑汇率，票汇价格=sight rate ,short ratecheque register 支票登记簿cheque returned 退票，退回的支票cheque signer 支票签名机cheque stub 支票存根cheque to order 记名支票，指定人支票China Investment Bank 中国投资银行circulation risks 流通风险circulation tax （turnover tax）流转税city bank 城市银行claim a refound 索赔clean collections 光票托收clearing bank 清算银行clearing house 清算所clearinghouse 清算公司，票据交换所close out 平仓，结清（账）closed and mortgage 闭口抵押closing order 收市价订单closing rate 收盘价closing transaction 平仓交易collar 带利率上下限的期权collateral loan 抵押借款collecting bank 托收银行collecting bank 托收银行collecting bank 代收行collection instructions 委托的单据collection items 托收业务，托收项目collection of trade charges 托收货款collection on clean bill 光票托收collection on documents 跟单托收collection order 托收委托书collection risk 托收风险collection risks 托收风险collection service 托收服务collective-owned enterprise bonus tax 集体企业奖金税collective-owned enterprise income tax 集体企业所得税commercial and industrial loans工商贷款commercial deposit 商业存款commercial paper 商业票据commercial paper house 经营商业票据的商号commercial risk 商业风险commercial terms 商业条件commission佣金commodity futures 商品期货commodity insurance 商品保险common collateral 共同担保common fund 共同基金common stock 普通股common trust fund 共同信托基金compensatory financing 补偿性融资competitive risks 竞争风险composite depreciation 综合折旧compound interest 复利compound rate 复利率compound rate deposit 复利存款comprehensive insurance 综合保险condominium 公寓私有共有方式confirming bank 保兑银行congestion area 震荡区congestion tape 统一自动行情显示conservatism and liquidity 稳健性与流动性consortium bank 银团银行constructure risk 建设风险consumer financing 消费融资contingent risks 或有风险contract money 合同保证金contract size 合约容量contracts of difference 差异合约contractual value 合同价格controlled rates 控制的汇率converge 集聚,(为共同利益)结合一起conversion 汇兑、兑换convertible currency 可兑换的货币cooling-off period 等待期cooperative financing 合作金融cornering the market 操纵市场corners垄断corporate deposits 法人存款correspondent 代理行cost of maintenance 维修费counter-inflation policy 反通货膨胀对策cover 弥补（损失等）；负担（开支）；补进（商品或股票等）；保险coverage 承保险别;保险总额;范围保险coverage ratio 偿债能力比率cover-note 暂保单；投保通知单credit 信用，信贷credit account 赊帐=open account2credit agreement 信贷协定credit amount 信贷金额;信用证金额credit analysis 信用分析credit balance 贷方余额，结欠，贷余credit bank 信贷银行credit beneficiary 信用证受益人credit business 赊售，信用买卖credit buying 赊购credit capital 信贷资本credit cards 信用卡credit control 信用控制credit control instrument 信用调节手段credit expansion 信用扩张credit extending policy 融资方针credit facility 信用透支credit limit 信用额度credit restriction 信用限额credit risk 信用风险credit union 信用合作社creditor bank 债权银行crop up (out) 出现，呈现cross hedge 交叉套做cross hedging 交叉保值cum dividend 附息cum rights 含权cumulative preferred stock 累积优先股currency futures 外币期货currency futures contract 货币期货合约current fund 流动基金current futures price 现时的期货价格current ratio 流动比率customize 按顾客的具体要求制作customs duty（tariffs）关税D/D (Banker's Demand Draft) 票汇daily interest 日息daily limit 每日涨（跌）停板date of delivery 交割期dealers 批发商death and gift tax 遗产和赠与税debt of honour 信用借款debtor bank 借方银行decision-making under risk风险下的决策deed 契约deed tax 契税deferred savings 定期存款deficit covering 弥补赤字deficit-covering finance 赤字财政deflation 通货紧缩delivery date 交割日demand pull inflation需求拉动通货膨胀demand-deposit or checking-accounts活期存款或支票帐户deposit account (D/A) 存款帐户deposit at call 通知存款deposit bank 存款银行deposit money 存款货币deposit rate 存款利率deposit turnover 存款周转率depreciation risks 贬值风险derivative deposit 派生存款derived deposit 派生存款designated currency 指定货币deutsche marks (=DM) 西德马克devaluation of dollar 美元贬值developer 发展商Development Bank 开发银行development financing 发展融资devise 遗赠die intestate 死时没有遗嘱Diners card 大莱信用卡direct exchange 直接汇兑direct financing 直接融资direct hedging 直接套做direct leases 直接租赁direct taxation 直接税discount credit 贴现融资discount market 贴现市场discount on bills 票据贴现discount paid 已付贴现额discounted cash flow 净现金量discounting bank 贴现银行dishonour risks 拒付风险disintermediation脱媒distant futures 远期期货diversification 分散投资dividends 红利document of title 物权单据documentary collection 跟单托收Documents against Acceptance 承兑交单Documents against Payment 付款交单domestic correspondent 国内通汇银行domestic deposit 国内存款domestic exchange 国内汇兑double leasing 双重租赁double mortgage 双重抵押double option 双向期权Dow Jones average 道·琼斯平均数down payment 首期downgrade降级downside 下降趋势downtick 跌点交易Dragon card 龙卡draw 提款draw cheque 签发票据drawee bank 付款银行drawing account 提款帐户dual exchange market 双重外汇市场dual trading 双重交易due from other funds 应收其他基金款due to other funds 应付其他基金款dumping 抛售early warning system 预警系统easy credit 放松信贷economic exposure 经济风险efficient portfolio 有效证券组合electronic accounting machine 电子记帐机electronic cash 电子现金electronic cash register 电子收款机electronic debts 电子借贷electronic funds transfer 电子资金转帐electronic transfer 电子转帐emergency tariff 非常关税encumbrance 债权（在不动产上设定的债权）endorsement for collection 托收背书engage in arbitrage (to) 套汇entity n. 单位，整体，个体entrance fee 申请费equalization fund （外汇）平衡基金equipment leasing services设备租赁业务equity portfolio 股票资产establishing bank 开证银行ethics risks 道德风险Euro-bank 欧洲银行Eurocard 欧洲系统卡European terms 欧洲标价法evaluation of property 房产估价evasion of foreign currency 逃汇exception clause 免责条款excess insurance 超额保险exchange adjustment 汇率调整exchange alteration 更改汇率exchange arbitrage 外汇套利exchange bank 外汇银行exchange broker 外汇经纪人exchange brokerage 外汇经纪人佣金exchange business 外汇业务exchange clearing agreement 外汇结算协定exchange clearing system 汇结算制exchange competition 外汇竞争exchange contract 外汇成交单exchange control 外汇管制exchange convertibility 外汇兑换exchange customs 交易所惯例exchange depreciation 外汇下降exchange dumping 汇率倾销exchange fluctuations 汇价变动exchange for forward delivery 远期外汇业务exchange for spot delivery即期外汇业务exchange freedom 外汇自由兑换exchange loss 汇率损失exchange parity 外汇平价exchange position 外汇头寸exchange position 外汇头寸；外汇动态exchange premium 外汇升水exchange profit 外汇利润exchange proviso clause 外汇保值条款exchange quota system 外汇配额制exchange rate 汇价exchange rate fluctuations 外汇价的波动exchange rate parity 外汇兑换的固定汇率exchange rate risks 外汇汇率风险exchange reserves 外汇储备exchange restrictions 外汇限制exchange risk 外汇风险exchange risk 兑换风险exchange settlement 结汇exchange speculation 外汇投机exchange stability 汇率稳定exchange surrender certificate 外汇移转证exchange transactions 外汇交易exchange value 外汇价值exchange war 外汇战excise 货物税，消费税exercise date 执行日exercise price, striking price 履约价格，认购价格expenditure tax 支出税expenditure tax regime 支出税税制expenses incurred in the purchase 购买物业开支expiration date 到期日export and import bank 进出口银行export gold point 黄金输出点exposure 风险external account 对外帐户extraneous risks 附加险extrinsic value 外在价值face value 面值facultative insurance 临时保险fair and reasonable 公平合理far future risks 长远期风险farm subsidies 农产品补贴farmland occupancy tax 耕地占用税favourable exchange 顺汇fax base 税基feast tax 筵席税feathered assets 掺水资产fee 不动产fee interest 不动产产权fictions payee 虚构抬头人fictitious assets 虚拟资产fictitious capital 虚拟资本fiduciary a. 信托的,受信托的（人）fiduciary field 信用领域，信托领域finance broker 金融经纪人financial advising services金融咨询服务financial arrangement 筹资安排financial crisis 金融危机financial forward contract 金融远期合约financial futures 金融期货financial futures contract 金融期货合约financial insolvency 无力支付financial institutions' deposit 同业存款financial lease 金融租赁financial risk 金融风险financial statement analysis 财务报表分析financial system 金融体系financial transaction 金融业务financial unrest 金融动荡financial world 金融界first mortgage 第一抵押权fiscal and monetary policy财政金融政策fixed assets 固定资产fixed assets ratio 固定资产比率fixed assets turnover ratio 固定资产周转率fixed capital 固定资本fixed costs 固定成本fixed deposit (=time deposit) 定期存款fixed deposit by installment 零存整取fixed exchange rate 固定汇率fixed par of exchange 法定汇兑平价fixed savings withdrawal 定期储蓄提款fixed-rate leases 固定利率租赁flexibility and mobility 灵活性与机动性flexibility of exchange rates 汇率伸缩性flexible exchange rate 浮动汇率floating exchange rate 浮动汇率floating policy 流动保险单floating-rate leases 浮动利率租赁floor 带利率下限的期权floor broker 场内经纪人fluctuations in prices 汇率波动foregift 权利金foreign banks 外国银行foreign correspondent 国外代理银行foreign currency futures 外汇期货foreign enterprises income tax 外国企业所得税foreign exchange certificate 外汇兑换券foreign exchange crisis 外汇危机foreign exchange cushion 外汇缓冲foreign exchange dumping 外汇倾销foreign exchange earnings 外汇收入foreign exchange liabilities 外汇负债foreign exchange loans 外汇贷款foreign exchange parity 外汇平价foreign exchange quotations 外汇行情foreign exchange regulations 外汇条例foreign exchange reserves 外汇储备foreign exchange restrictions 外汇限制foreign exchange retaining system 外汇留存制foreign exchange risk 外汇风险foreign exchange services 外汇业务foreign exchange transaction centre 外汇交易中心forward exchange 期货外汇forward exchange intervention 期货外汇干预forward exchange sold 卖出期货外汇forward foreign exchange 远期外汇汇率forward operation 远期（经营）业务forward swap 远期掉期fraternal insurance 互助保险free depreciation 自由折旧free foreign exchange 自由外汇freight tax 运费税fringe bank 边缘银行full insurance 定额保险full payout leases 充分偿付租赁full progressive income tax 全额累进所得税fund 资金、基金fund account 基金帐户fund allocation 基金分配fund appropriation 基金拨款fund balance 基金结存款fund demand 资金需求fund for relief 救济基金fund for special use 专用基金fund in trust 信托基金fund liability 基金负债fund obligation 基金负担fund raising 基金筹措fundamental insurance 基本险funds statement 资金表futures commission merchants 期货经纪公司futures contract 期货合约futures delivery 期货交割futures margin 期货保证金futures market 期货市场futures price 期货价格futures transaction 期货交易FX futures contract 外汇期货合约galloping inflation 恶性通货膨胀gap 跳空general endorsement 不记名背书general fund 普通基金general mortgage 一般抵押Giro bank 汇划银行given rate 已知汇率go long 买进，多头go short 短缺；卖空，空头going away 分批买进going rate 现行汇率Gold Ear Credit Card 金穗卡government revenue 政府收入graduated reserve requirement 分级法定准备金Great Wall card 长城卡gross cash flow 现金总流量guarantee of payment 付款保证guaranteed fund 保证准备金hammering the market 打压市场handling charge 手续费harmony of fiscal and monetarypolicies 财政政策和金融政策的协调hedge 套头交易hedge against inflation 为防通货膨胀而套购hedge buying 买进保值期货hedge fund 套利基金hedging mechanism 规避机制hedging risk 套期保值风险hire purchase 租购hit the bid 拍板成交hoarded money 储存的货币holding the market 托盘horizontal price movement 横盘hot issue 抢手证券hot money deposits 游资存款hot stock 抢手股票house property tax 房产税hypothecation 抵押idle capital 闲置资本idle cash (money) 闲散现金，游资idle demand deposits 闲置的活期存款immobilized capital 固定化的资产immovable property 不动产import regulation tax 进口调节税imposition 征税；税；税款imprest bank account 定额银行存款专户in force （法律上）有效的in the tank 跳水inactive market 不活跃市场income in kind 实物所得income tax liabilities 所得税债务income taxes 所得税indemnity 赔偿，补偿indirect arbitrage 间接套汇indirect finance 间接金融indirect hedging 间接套做indirect leases 间接租赁(即:杠杆租赁)indirect rate 间接汇率indirect taxation 间接税individual income regulation tax 个人调节税individual income tax 个人所得税individual savings 私人储蓄Industrial and Commercial Bank ofChina 中国工商银行industrial financing 工业融资industrial-commercial consolidated tax工商统一税industrial-commercial income tax工商所得税industrial-commercial tax 工商税inflation 通货膨胀inflation rate 通货膨胀率inflationary spiral 螺旋式上升的通货膨胀inflationary trends 通货膨胀趋势infrastructure bank 基本建设投资银行initial margin 初始保证金initial margin 期初保证权initial margins 初始保证金initial reserve 初期准备金insider 内幕人installment savings 零存整取储蓄institution 机构投资者insurance appraiser 保险损失评价人insurance broker 保险经纪人insurance contract 保险契约，保险合同insurance saleman 保险外勤insurance services 保险业务insure against fire 保火险insured 被保险人interbank market 银行同业市场inter-business credit 同行放帐interest on deposit 存款利息interest per annum 年息interest per month 月息interest rate futures contract 利率期货合约interest rate policy 利率政策interest rate position 利率头寸interest rate risk 利率风险interest restriction 利息限制interest subsidy 利息补贴interest-rate risk 利息率风险interim finance 中间金融intermediary bank 中间银行intermediate account 中间帐户internal reserves 内部准备金international banking services 国际银行业务International Investment Bank (IIB)国际投资银行international leasing 国际租赁in-the-money 有内在价值的期权intraday 日内intrinsic utility 内在效用intrinsic value 实际价值，内部价值inward documentary bill for collection进口跟单汇票，进口押汇（汇票）isolation of risk 风险隔离issue bank 发行银行JCB card JCB卡joint financing 共同贷款key risk 关键风险kill a bet 终止赌博land use tax 土地使用税large deposit 大额存款large leases 大型租赁latent inflation 潜在的通货膨胀lease agreement 租约lease and release 租借和停租lease broker 租赁经纪人lease financing 租赁筹租lease immovable 租借的不动产lease in perpetuity 永租权lease insurance 租赁保险lease interest insurance 租赁权益保险lease land 租赁土地lease mortgage 租借抵押lease out 租出lease property 租赁财产lease purchase 租借购买lease rental 租赁费lease territory 租借地leaseback 回租leasebroker 租赁经纪人leased immovable 租借的不动产leasehold 租赁土地leasehold 租借期，租赁营业，租赁权leasehold property 租赁财产leaseholder 租赁人leaseholder 承租人，租借人leases agent 租赁代理leases arrangement 租赁安排leases company 租赁公司leases structure 租赁结构leasing 出租leasing agreement 租赁协议leasing amount 租赁金额leasing asset 出租财产，租赁财产leasing clauses 租赁条款leasing consultant 租赁顾问leasing contract 租赁合同leasing cost 租赁成本leasing country 承租国leasing division 租赁部leasing equipment 租赁设备leasing industry 租赁业leasing industry (trade) 租赁业leasing money 租赁资金leasing period 租赁期leasing regulations 租赁条例legal interest 法定利息legal tender 法定货币legal tender 本位货币，法定货币lessee 承租人，租户lessor 出租人letter of confirmation 确认书letter transfer 信汇leveraged leases 杠杆租赁lien 扣押权，抵押权life insurance 人寿保险life of assets 资产寿命limit order 限价指令limited floating rate 有限浮动汇率line of business 营业范围，经营种类liquidation 清仓liquidity 流动性liquidity of bank 银行资产流动性listed stock 上市股票livestock transaction tax 牲畜交易税loan account 贷款帐户loan amount 贷款额loan at call 拆放loan bank 放款银行loan volume 贷款额loan-deposit ratio 存放款比率loans to financial institutions 金融机构贷款loans to government 政府贷款local bank 地方银行local income tax (local surtax)地方所得税local surtax 地方附加税local tax 地方税long arbitrage 多头套利long position 多头头寸long-term certificate of deposit 长期存款单long-term credit bank 长期信用银行long-term finance 长期资金融通loss leader 特价商品，亏损大项loss of profits insurance 收益损失保险loss on exchange 汇兑损失low-currency dumping 低汇倾销low-currency dumping 低汇倾销M/T (= Mail Transfer) 信汇main bank 主要银行maintenance margin 最低保证金，维持保证金major market index 主要市场指数management risk 管理风险managing bank of a syndicate 财团的经理银行manipulation 操纵margin 保证金margin call 保证金通知margin call 追加保证金的通知margin money 预收保证金，开设信用证保证金margin rate 保证金率markdown 跌价market discount rate 市场贴现率market expectations 市场预期market makers 造市者market order 市价订单market risk 市场风险marketability 流动性market-clearing 市场结算Master card 万事达卡matching 搭配mature liquid contracts 到期合约maximum limit of overdraft 透支额度measures for monetary ease 金融缓和措施medium rate 中间汇率medium-term finance 中期金融member bank 会员银行Million card 百万卡minimum cash requirements 最低现金持有量（需求）minimum reserve ratio 法定最低准备比率mint parity 法定平价monetary action 金融措施monetary aggregates 货币流通额monetary and credit control 货币信用管理monetary and financial crisis 货币金融危机monetary area 货币区monetary assets 货币性资产monetary base 货币基础monetary circulation 货币流通monetary device 金融调节手段monetary ease 银根松动monetary market 金融市场monetary risk 货币风险monetary stringency 银根奇紧monetary unit 货币单位money capital 货币资本money collector 收款人money credit 货币信用money down 付现款money equivalent 货币等价money paid on account 定金money-flow analysis 货币流量分析money-over-money leases 货币加成租赁moral hazard 道德风险mortgage bank 抵押银行motor vehicle and highway user tax机动车和公路使用税movables all risks insurance 动产综合保险movables insurance 动产保险multinational bank 跨国银行multiunit 公寓楼mutual insurance company 相互保险公司national bank 国家银行nationalized bank 国有化银行near money 准货币nearby contracts 近期合约nearby futures 近期期货nearby risks 近期风险negotiability 流通性negotiating bank 议付银行nesting 配套net settlement status 净结算状况，净结算头寸neutral money 中介货币neutrality of the central bank中央银行的中立性nominal account 名义帐户nominal deposit 名义存款non-member bank 非会员银行non-resident account 非居民存款notional principal 名义本金notional sum 名义金额off-balance-sheet 表外业务offer rate 卖出汇率official borrowing 政府借款official devaluation 法定贬值official rate (of exchange) 官方汇价official short-term credit 官方短期信用offset reserve 坏帐准备金on a discount basis （以）折价形式open account business (= open account trade)赊帐交易open an account 开户open fair transaction tax 集市交易税open market 公开市场open market operation 公开市场业务open market policy 公开市场政策open mortgage 可资抵押open negotiation 公开议付open outcry 公开喊价，公开叫价open policy 预约保单open position （期货交易中的）头寸open positions 敞口头寸open-ended 无限制的，无限度的opening order 开市价订单operating bank 营业银行operating cash flow 营运现金流（量）operating lease 经营租赁operating leases 操作租赁operating risk 经营风险operation account 交易帐户option 期权，选择权，买卖权option buyer 期权的买方option fee (=option premium or premium o期权费option purchase price 期权的购进价格option seller 期权的卖方options on futures contract期货合同的期权交易ordinary bank 普通银行ordinary deposit 普通存款ordinary time deposit 普通定期存款our bank 开户银行out-of-the-money 无内在价值的期权output-capital ratio 产出与资本的比率outright position 单笔头寸outward documentary bill forcollection 出口跟单汇票，出口押汇outward remittance 汇出汇款over-loan position 贷款超额overnight call loan 日拆overseas bank 海外银行overseas branches 国外分行oversold 超卖over-the-counter 场外的，买卖双方直接交易的，不通过交易所交易的over-the-counter (OTC) option场外交易市场overvalued 估价过高Pacific card 太平洋卡package policy 一揽子保险painting the tape 粉饰行情pairing 配对parking 寄售partial assignment 部分转让parties to a collection 托收各当事人pawn 典当pay up 付清，缴清payee or beneficiary 受款人，收款人paying bank 付款银行paying bank 汇入行，付款行payment facilities 支付服务设施payment of account 预付金payment of exchange 结汇payment reserve 支付准备payment risks 支付风险payroll tax 薪金税pegging 固定汇率permanent capital 永久性资本personal account 个人帐户personal deposit 私人存款personal loans 个人贷款petty current deposit 小额活期存款petty insurance 小额保险place an order 订购；下单plastic card 塑料卡Po card 牡丹卡point of delivery 交割地点policy of discount window窗口指导政策political risk 政治风险poor for insurance 风险大的保险户popularity bank 庶民银行position 头寸；交易部位；部位post 过帐；登入总帐postal remittance 邮政汇款postal savings 邮政储蓄pre-credit risk 信贷前风险predetermined 预先约定的premium 期权费premium 期权权利金premium for lease 租赁保证金premium rate 保险费率premium rates 优惠率premium tariff 保险费率表present discount value 贴现现值presenting bank 提示银行prevailing rate 现行汇率price discovery 价格发现primary insurance 基本险principal 本金principal (= drawer,consignor) 委托人。
现金日记账填写方法
现金日记账填写方法日记账法是指直接按照现金日记账、银行存款日记账的相关发生额，结合现金等价物明细账(或备查登记簿)的记录，编制现金流量表的方法。
接下来请欣赏店铺给大家网络收集整理的现金日记账填写方法。
现金日记账填写方法现金日记账通常是根据审核后的现金收款、付款凭证逐日逐笔按照经济业务发生的顺序进行登记的，为了加强对企业现金的监管，现金日记账采用订本式账簿，如下图所示：现金日记账是用来核算和监督库存现金每天的收入、支出和结存情况的账簿。
由出纳人员根据与现金收付有关的记账凭证，如现金收款、现金付款、银行付款(提现业务)凭证，逐日逐笔进行登记，并随时结记余额。
登记现金日记账时，除了遵循账簿登记的基本要求外，还应注意以下栏目的填写方法：日期“日期”栏中填入的应为据以登记账簿的会计凭证上的日期，现金日记账一般依据记账凭证登记，因此，此处日期为编制该记账凭证的日期。
不能填写原始凭证上记载的发生或完成该经济业务的日期，也不是实际登记该账簿的日期。
凭证编号“凭证字号”栏中应填入据以登账的会计凭证类型及编号。
如，企业采用通用凭证格式，根据记账凭证登记现金日记账时，填入“记×号”;企业采用专用凭证格式，根据现金收款凭证登记现金日记账时，填入“收×号”。
摘要“摘要”栏简要说明入账的经济业务的内容，力求简明扼要。
对应科目“对应科目”栏应填入会计分录中“库存现金”科目的对应科目，用以反映库存现金增减变化的来龙去脉。
在填写对应科目时，应注意以下三点：第一，对应科目只填总账科目，不需填明细科目;第二，当对应科目有多个时，应填入主要对应科目，如销售产品收到现金，则“库存现金”的对应科目有“主营业务收入”和“应交税费”，此时可在对应科目栏中填入“主营业务收入”，在借方金额栏中填入取得的现金总额，而不能将一笔现金增加业务拆分成两个对应科目金额填入两行;第三，当对应科目有多个且不能从科目上划分出主次时，可在对应科目栏中填入其中金额较大的科目，并在其后加上“等”字。