SOME WORDS OF ACCOUNTING & FINANCE

Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting.

Bookkeeping  薄记

Income statement/profit and loss account  利润表

Balance sheet   资产负债表

Cash flow statement  现金流量表

Asset  资产

Liability  负债

Owner’s equity/capital 所有者权益

Revenue 收入

Expense 费用

Income 收益

Depreciation 折旧

Full disclosure  充分披露

Double-entry system 复式记账

Financial accounting 财务会计

Managerial accounting  管理会计

Tax accounting 税务会计

Cost accounting 成本会计

Generally accepted accounting principles 公认会计原则

Financial accounting standards board (FASB)  财务会计准则委员会

American institute of certified public accountants (AICPA)美国注册会计师协会

Chinese institute of certified public accountants (CICPA)中国注册会计师协会

Economic event 经济事件

Source document  原始凭证

External transaction 外部业务

Internal transaction 外部业务

Account 账户

Debit 借方

Credit 贷方

Cash in bank 银行存款

Receivable  应收款项

Prepaid expense 预付费用

Payable 应付款项

Unearned revenue 预收收入

Withdrawal 提存

Temporary account 暂时账户

Nominal account 虚账户

Real account 实账户

Chart of accounts 科目表

General ledger 总分类账

Normal balance 正常余额

Compound journal entry 复式分录

General journal 普通日记账

Posting过账

Accounting cycle 会计循环

Adjustment  账项调整

Adjusted trial balance  调整后试算表

Closing 结账

Post-closing trial balance 结账后的试算表

Voucher 记账凭证

Receipt voucher 收款凭证

Payment voucher 付款凭证

Transfer voucher  转账凭证

Debt ratio 负债比率

Financial leverage 财务杠杆

Time period 会计期间

Fiscal year 财政年度

Calendar year 日历年度

Natural business year 自然经营年度

Accrual basis权责发生制、应计制

Cash basis 收付实现、现金制

Prepaid items 预付项目

Unearned items 预收项目

Accrued items 应计项目

Deferrals and accruals 递延与应计

Contra account 备抵账户

Net book value 账面净值

Closing entries 结账分录

Income summary 收益汇总

Bookkeeping procedures 账务处理程序

Summarized voucher汇总记账凭证

Categorized accounts summary 科目汇总表

Columnar journal 多栏目日记账

Unearned revenue预收收入

Advance from customers 预收账款

Prepaid expense 待摊费用

Accrued expense 预提费用

Classified balance sheet 分类资产负债表

Working capital 营运资本

Long-term investment 长期投资

Tangible fixed asset 固定资产

Intangible fixed asset 无形资产

Shareholders’ equity 股东权益

Common shares 普通股股本

Retained earnings 留存收益

Current ratio 流动比率

Sales revenue 销售收入

Cost of goods sold 销售成本

Gross profit毛利

Operating expenses 营业费用

Merchandise inventory 商品存货

Periodic inventory system 定期盘存制

Perpetual inventory system永续盘存制

Purchase returns and allowances购货退回与折让

Trade discounts商业折扣

Credit terms 付款条件

Transportation costs 运费

FOB destination目的地交货

FOB shipping point离岸价格

Sales returns and allowances销售退回与折让

Sales discounts 销售折扣

Debit memorandum 借项备忘录

Credit memorandum贷项备忘录

Inventory shrinkage存货减值

Multiple-step income statement 多步式收益表

Special journal特种日记账

Subsidiary ledger 明细分类账

Control account 控制账户

Sales journal 销售日记账

Purchases journal购货日记账

Cash receipts journal现金收入日记账

Cash disbursements journal现金支出日记账

Bookkeeping procedures  账务处理程序

Acid-test ratio 速动比率

Bad debts  坏账

Write off  注销

Allowance method 备抵法

Direct write off method 直接冲销法

Aging of accounts receivable method 账龄分析法

Credit card sales 信用卡销售

Dishonored note receivable 应收票据拒付

Discounting note receivable应收票据贴现

Contingency 或有事项

Contingent liability 或有负债

Contingent asset  或有资产

Selling accounts receivable应收账款出售

Pledging accounts receivable 应收账款抵押

Accounts receivable turnover应收账款周转率

Specific identification method 个别认定法

First-in, first-out method (FIFO)先进先出法

Last-in, first-out method (LIFO)后进先出法

Replacement costs 重置成本

Lower of cost or market method （LCM）成本与市价熟低法

Raw materials 原材料

Work in process 生产成本

Finished goods 完工产品

Work-in-process inventory在产品

Manufacturing overhead 制造成本

Transportation-in 运输费用

Income manipulate 利润操纵

Inventory shrinkage 存货短缺

Gross margin 毛利

Net realizable value 可变现净值

Provision for decline in value of inventories 存货跌价准备

Gross profit method毛利率法

Retail inventory methods零售价格法

Inventory turnover 存货周转率

Time value of time 货币的时间价值

Simple versus compound interest单利与复利

Future value 终值

Present value现值

Future value of an annuity 年金终值

Present value of an annuity年金现值

Bonds payable应付债券

Discount on notes payables 应付票据折价

Registered bonds 记名债券

Coupon bonds 不记名债券

Term bonds 到期还本债券

Serial bond分期还本债券

Convertible bonds 可转换债券

Callable bonds可赎回债券

Secured bond有担保债券

Debenture bonds 无担保债券或风险债券

Coupon rate or nominal rate 票面利率或名义利率

Market or effective rate 市场利率或实际利率

Discount on bond payable 应付债券折价

Premium on bonds payable应付债券溢价

Loss on redemption of bonds  赎回债券损失

Times interest earned 利息保障倍数

Subsequent expenditures 后续支出

Declining-balance method 余额递减

Changes in estimate 估计变更

Patents专利

Copyrights版权

Franchises特许权

Trademarks 商标权

Goodwill 商誉

Pre-operating expenses 开办费

Deferred expenses 递延费用

Impairment of long-term assets 长期资产的减值

Debt security 债权证券

Equity securities 股权证券

Capital expenditures 资本性支出

Revenue expenditures 收益性支出

Non-depreciable assets 非折旧资产

Operating lease 经营租凭

Financing lease 筹资租赁

Off-balance sheet financing 表外融资

Substance over form实质重于形式

Non-monetary exchange 非货币性交易

Lump-sum purchase一揽子购入

Double-declining-balance method 双倍余额递减

Residual value 残值

Carrying value账面余额

Fixed assets pending disposal 固定资产清理

Depletion 折耗

Production method (activity method) 工作量法

Amortization 摊销

Return on assets 资产报酬率

Asset turnover 资产周转率

Sole proprietorships  独资企业        

Partnerships合伙企业

Authorized stock 核定股本

Outstanding shares 发行在外的总股份

Par value 面值

No-par value 无面值

Common stock & preferred stock  普通股与优先股

Noncumulative-dividend preference 非累积优先股

Cumulative-dividend preference 累积优先股

Stock subscriptions 股票认购

Capital surplus 资本公积

Donated capital 捐赠资本

Treasury stock 库藏股

Stock buyout 股票回购

Retained earnings 留存收益

Earnings per share 每股收益

Appropriated (or restricted) retained earnings 拨定留存收益

Reserve fund 盈余公积

Cash dividends 现金分红

Stock dividends 股票分红

Stock split 股票分割

Dividend yield 股利报酬率

Price-earnings ratio 市盈率

Balance Sheet

Profit and loss account

 

第二篇：财务报表专业英语词汇

Director’s report 董事会报告书

For the year ended 31 December 20## 截至20##年12月31日止

Financial statement 财务报表

Principal activity 主要业务

Investment holding 投资控股方

Related party关联方

Results and appropriation业务及分派

Income statement收入报表

Recommend the payment of a dividend建议派发股息

Fixed assets 固定资产

Share capital 股本

Directors’ interest 董事享有权益

Management contracts 管理合约

Auditor 审计师
Chairman 董事长
Auditor’s report审计师报告书

Certified public accountant注册会计师
Turnover营业额
General and administrative expenses日常与行政开支
Profit before income tax税前盈利
Income tax expense所得税费用
Attributable to 应得部分
Balance sheet资产负债表
Non-current asset非流动资产
Associate联营企业
Deferred income tax递延所得税
Current asset流动资产
Due from related companies关联公司应付款

Due to related companies应付关联公司款
Prepaid design fee 预付设计费
Equity and liability权益与负债
Accumulated deficits累计亏绌
Current liabilities流动负债
Accruals预提

Total equity and liabilities 权益与负债总额
Net current liabilities净流动负债
Total assets less current liabilities减流动负债后的总资产
Cash flow from operating activities经营现金流
Cash flows from investing activities 投资现金流
Cash flows from financing activities 融资现金流
Receivables应付款项
Payables应付款项
Cash and cash equivalents现金与现金等价物
Bank balance银行结余
Causeway Bay铜锣湾
The ultimate holding company 最终控股公司
In units of HK dollars以港元为记帐本位
Accounting policy会计政策
Hong Kong Financial Reporting Standards香港财务报告准则
Historical cost convention历史成本法
Fair value公平值
Consolidated and separate financial statement合并与个别财务报表
Carrying amount帐面值
Leasehold improvements租赁改良物
On a straight-line basis直线法
Property, plant and equipment地产，厂房与设备
Impairment of assets资产损坏
Operating lease经营租赁
Intangible assets隐形资产
Subsidiaries附属公司
Translation of foreign currency外币业务
Employee benefits员工福利
Bonus plan奖金计划
Credit risk信贷风险
Turnover营业额
Expenses by nature根据类型分类的开支
Operating lease运营租金
Depreciation of fixed assets固定资产折旧
Tax expense税务开支
Net book value净账面价值
Unlisted shares未上市股票
Director’s emolument董事的薪水
Allowances津贴
commitments承付
unsecured 无担保
no fixed repayment terms无固定归还期限
effective rate实际利率
principal taxation rate主税率
liability method负债法

EXISTENCIAS：库存、存货、存量
EMISION OBLIGACIÓN Y OTROS VALORES NEGOCIABLES：债券及其它可转让有价证券发行
PRIMA DE EMISIÓN：发行溢价、股本溢价
RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产持有人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是“准备金”的意思，SOC CONS我这里暂且理解为“特许公司”）
RESULTADO SOCIEDAD DOMINANTE：控股公司损益
CUENTA DE RESULTADOS：损益帐目
CUENTA DE EXPLOTACIÓN：出口帐目
Trabajos del grupo para el inmovilizado：固定资产小组性工作
Subvenciones en capital transferidas a resultados：对转移到损益的所有人权益的补贴
VARIACIÓN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：库存成品或半成品变动
APROVISIONAMIENTOS：供给
INTERESES MINORITARIOS：少数人（少数派）的利益
Factoring / Titulización：Factoring是英语，应该是贷款保收, 应收帐款让售的意思。Titulización这个词我没有接触过，应该是命名的意思。
Dotación al fondo de reversión：对归还资金的捐赠
RESULTADO PUESTA EN EQUIVALENCIA：等价损益
RTDO. NETO ENAJENACIÓN ACTIVOS NO CORRIENTES：非流动资产出让净损益（因为用的是RTDO—RESULTADO而不是BENEFICO，所以是损益而不是收益）
这么专业的东西你应该多悬赏才对嘛。

 

0

kouuna 20##-2-23 23:12:15 61.51.91.* 举报

代购代销收入
buy consignment income.
处置前亏损的企业补贴收入
disposal of the loss before income subsidies enterprises.
非货币性交易收益
non-monetary transaction receipts.
用以前年度含量工资结余弥补利润
in the past year with the balance of wages up its profits.
结转的含量工资包干结余
the carry-over balance of responsibility for the content of wages.
赢余公存补亏
buyu surplus of the public.
利润归还投资
the return of investment profits.
单项留用的利润
individual retained profits.
以后年度税前利润弥补的亏损
annual pre-tax profits after irreparable loss.
其他非经常性损益
other non-recurring gains and losses.

合并价差
merger spreads.
固定资产减值准备
fixed assets for impairment.
待处理固定资产净损失
to be dealt with a net loss of fixed assets.
长期待摊费用
long-term prepaid expenses.
其他应缴款
other contributions.
其他应付款
other payments.
一年内到期的长期负债
due within one year of the long-term liabilities.
递延税款贷项
deferred tax credits.
外币报表折算差额
foreign currency translation differences statements.
未处理资产损失
untreated asset losses

一、企业财务会计报表封面 FINANCIAL REPORT COVER

　　报表所属期间之期末时间点 Period Ended

　　所属月份 Reporting Period

　　报出日期 Submit Date

　　记账本位币币种 Local Reporting Currency

　　审核人 Verifier

　　填表人 Preparer

　　二、资产负债表 Balance Sheet

　　资产 Assets

　　流动资产 Current Assets

　　货币资金 Bank and Cash

　　短期投资 Current Investment

　　一年内到期委托贷款 Entrusted loan receivable due within one year

　　减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year

　　减：短期投资跌价准备 Less: Impairment for current investment

　　短期投资净额 Net bal of current investment

　　应收票据 Notes receivable

　　应收股利 Dividend receivable

　　应收利息 Interest receivable

　　应收账款 Account receivable

　　减：应收账款坏账准备 Less: Bad debt provision for Account receivable

　　应收账款净额 Net bal of Account receivable

　　其他应收款 Other receivable

　　减：其他应收款坏账准备 Less: Bad debt provision for Other receivable

　　其他应收款净额 Net bal of Other receivable

　　预付账款 Prepayment

　　应收补贴款 Subsidy receivable

　　存货 Inventory

　　减：存货跌价准备 Less: Provision for Inventory

　　存货净额 Net bal of Inventory

　　已完工尚未结算款 Amount due from customer for contract work

　　待摊费用 Deferred Expense

　　一年内到期的长期债权投资 Long-term debt investment due within one year

　　一年内到期的应收融资租赁款 Finance lease receivables due within one year

　　其他流动资产 Other current assets

　　流动资产合计 Total current assets

　　长期投资 Long-term investment

　　长期股权投资 Long-term equity investment

　　委托贷款 Entrusted loan receivable

　　长期债权投资 Long-term debt investment

　　长期投资合计 Total for long-term investment

　　减：长期股权投资减值准备 Less: Impairment for long-term equity investment

　　减：长期债权投资减值准备 Less: Impairment for long-term debt investment

　　减：委托贷款减值准备 Less: Provision for entrusted loan receivable

　　长期投资净额 Net bal of long-term investment

　　其中：合并价差 Include: Goodwill (Negative goodwill)

　　固定资产 Fixed assets

　　固定资产原值 Cost

　　减：累计折旧 Less: Accumulated Depreciation

　　固定资产净值 Net bal

　　减：固定资产减值准备 Less: Impairment for fixed assets

　　固定资产净额 NBV of fixed assets

　　工程物资 Material holds for construction of fixed assets

　　在建工程 Construction in progress

　　减：在建工程减值准备 Less: Impairment for construction in progress

　　在建工程净额 Net bal of construction in progress

　　固定资产清理 Fixed assets to be disposed of

　　固定资产合计 Total fixed assets

　　无形资产及其他资产 Other assets & Intangible assets

　　无形资产 Intangible assets

　　减：无形资产减值准备 Less: Impairment for intangible assets

　　无形资产净额 Net bal of intangible assets

　　长期待摊费用 Long-term deferred expense

　　融资租赁——未担保余值 Finance lease – Unguaranteed residual values

　　融资租赁——应收融资租赁款 Finance lease – Receivables

　　其他长期资产 Other non-current assets

　　无形及其他长期资产合计 Total other assets & intangible assets

　　递延税项 Deferred Tax

　　递延税款借项 Deferred Tax assets

　　资产总计 Total assets

　　负债及所有者(或股东)权益 Liability & Equity

　　流动负债 Current liability

　　短期借款 Short-term loans

　　应付票据 Notes payable

　　应付账款 Accounts payable

　　已结算尚未完工款

　　预收账款 Advance from customers

　　应付工资 Payroll payable

　　应付福利费 Welfare payable

　　应付股利 Dividend payable

　　应交税金 Taxes payable

　　其他应交款 Other fees payable

　　其他应付款 Other payable

　　预提费用 Accrued Expense

　　预计负债 Provision

　　递延收益 Deferred Revenue

　　一年内到期的长期负债 Long-term liability due within one year

　　其他流动负债 Other current liability

　　流动负债合计 Total current liability

　　长期负债 Long-term liability

　　长期借款 Long-term loans

　　应付债券 Bonds payable

　　长期应付款 Long-term payable

　　专项应付款 Grants & Subsidies received

　　其他长期负债 Other long-term liability

　　长期负债合计 Total long-term liability

　　递延税项 Deferred Tax

　　递延税款贷项 Deferred Tax liabilities

　　负债合计 Total liability

　　少数股东权益 Minority interests

　　所有者权益(或股东权益) Owners’ Equity

　　实收资本(或股本) Paid in capital

　　减;已归还投资 Less: Capital redemption

　　实收资本(或股本)净额 Net bal of Paid in capital

　　资本公积 Capital Reserves

　　盈余公积 Surplus Reserves

　　其中：法定公益金 Include: Statutory reserves

　　未确认投资损失 Unrealised investment losses

　　未分配利润 Retained profits after appropriation

　　其中：本年利润 Include: Profits for the year

　　外币报表折算差额 Translation reserve

　　所有者(或股东)权益合计 Total Equity

　　负债及所有者(或股东)权益合计 Total Liability & Equity

三、利润及利润分配表 Income statement and profit appropriation

　　一、主营业务收入 Revenue

　　减：主营业务成本 Less: Cost of Sales

　　主营业务税金及附加 Sales Tax

　　二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss)

　　加：其他业务收入 Add: Other operating income

　　减：其他业务支出 Less: Other operating expense

　　减：营业费用 Selling & Distribution expense

　　管理费用 G&A expense

　　财务费用 Finance expense

　　三、营业利润(亏损以“—”填列) Profit from operation ( - means loss)

　　加：投资收益(亏损以“—”填列) Add: Investment income

　　补贴收入 Subsidy Income

　　营业外收入 Non-operating income

　　减：营业外支出 Less: Non-operating expense

　　四、利润总额(亏损总额以“—”填列) Profit before Tax

　　减：所得税 Less: Income tax

　　少数股东损益 Minority interest

　　加：未确认投资损失 Add: Unrealised investment losses

　　五、净利润(净亏损以“—”填列) Net profit ( - means loss)

　　加：年初未分配利润 Add: Retained profits

　　其他转入 Other transfer-in

　　六、可供分配的利润 Profit available for distribution( - means loss)

　　减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves

　　提取法定公益金 Appropriation of statutory welfare fund

　　提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund

　　提取储备基金 Appropriation of reserve fund

　　提取企业发展基金 Appropriation of enterprise expansion fund

　　利润归还投资 Capital redemption

　　七、可供投资者分配的利润 Profit available for owners distribution

　　减：应付优先股股利 Less: Appropriation of preference shares dividend

　　提取任意盈余公积 Appropriation of discretionary surplus reserve

　　应付普通股股利 Appropriation of ordinary shares dividend

　　转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital

　　八、未分配利润 Retained profit after appropriation

　　补充资料： Supplementary Information:

　　1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments

　　2. 自然灾害发生损失 Losses from natural disaster

　　3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies

　　4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates

　　5. 债务重组损失 Losses from debt restructuring

付款方法

　　mode of payment

　　现金付款

　　payment by cash/cash payment/payment by ready cash

　　以支票支付

　　payment by cheque

　　以汇票支付

　　payment by bill

　　以物品支付

　　payment in kind

　　付清/支付全部货款

　　payment in full/full payment

　　支付部分货款/分批付款

　　payment in part/part payment/partial payment

　　记帐付款/会计帐目内付款

　　payment on account

　　定期付款

　　payment on term

　　年分期付款

　　annual payment

　　月分期付款

　　monthly payment/monthly instalment

　　延滞付款

　　payment in arrear

　　预付货/先付

　　payment in advance/prepayment

　　延付货款

　　deferred payment

　　立即付款

　　prompt payment/immediate payment

　　暂付款

　　suspense payment

　　延期付款

　　delay in payment/extension of payment

　　支付票据

　　payment bill

　　名誉支付/干与付款

　　payment for honour/payment by intervention

　　结帐/清算/支付

　　settlement

　　分期付款

　　instalment

　　滞付/拖欠/尾数款未付

　　arrears

　　特许拖延付款日

　　days of grace

　　保证付款

　　del credere

　　付款

to pay/to make payment/to make effect payment

　　结帐

　　to settle/to make settlement/to make effect settlement/to square/to balance

　　支出/付款

　　to defray/to disburse

　　结清

　　to clear off/to pya off

　　请求付款

　　to ask for payment/to request payment

　　恳求付帐

　　to solicit payment

　　拖延付款

　　to defer payment/to delay payment

　　付款被拖延

　　to be in arrears with payment

　　还债

　　to discharge

　　迅速付款

　　to pay promptly

　　付款相当迅速

　　to pay moderately well/to pay fairly well/to keep the engagements regularly

　　付款相当慢

　　to pay slowly/to take extended credit

　　付款不好

　　to pay badly/to be generally in arrear with payments

　　付款颇为恶劣

　　to pay very badly/to never pay unless forced

　　拒绝付款

　　to refuse payment/to refuse to pay/to dishonour a bill

　　相信能收到款项

　　We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you

　　惠请付款

　　kindly pay the amount/please forward payment/please forward a cheque.

　　我将不得不采取必要步骤运用法律手段收回该项货款

　　I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.

　　惠请宽限

　　let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.

　　索取利息

　　to charge interest

　　附上利息

　　to draw interest/to bear interest/to allow interest

　　生息

　　to yield interest

　　生息3%

to yield 3%

　　存款

　　to deposit in a bank/to put in a bank/to place on deposit/to make deposit

　　在银行存款

　　to have money in a bank/to have a bank account/to have money on deposit

　　向银行提款

　　to withdraw one‘s deposit from a bank

　　换取现金

　　to convert into money/to turn into cash/to realize

　　折扣用语

　　从价格打10%的折扣

　　to make a discount of 10% off the price/to make 10% discount off the price

　　打折扣购买

　　to buy at a discount

　　打折扣出售

　　to sell at a discount

　　打折扣-让价

　　to reduce/to make a reduction

　　减价

　　to deduct/to make a deduction

　　回扣

　　to rebate

　　现金折扣

　　cash discount

　　货到付款/现金提货

　　cash on deliver （C.O.D.）

　　货到付现款

　　cash on arrival

　　即时付款

　　prompt cash

　　净价/最低价格付现

　　net cash

　　现金付款

　　ready cash

　　即期付款

　　spot cash/cash down/cash on the nail

　　凭单据付现款

　　cash against documents

　　凭提单付现款

　　cash against bills of lading

　　承兑交单

　　documents against acceptance （D/A）

　　付款交单

　　documents against payment （D/P）

　　折扣例文

　　除非另有说明， 30日后全额付现， 如有错误， 请立即通知。

　　Net cash 30 days unless specified otherwise. Advise promptly if incorrect.

　　付款条件： 30日后全额付现， 10日后付现打2%折扣， 过期后付款时， 加上利率为6%的利息。

　　Terms， net cash 30 days， or， less 2% 10 days. Interest charged at the rate of 6% after maturity.

　　付款条件： 月底后10日后付现2%折扣， 现在付现3%折扣， 否则， 全额付现。

　　Terms： 2%， 10 days E.O.M.， or 3% cash， otherwise strictly net.

支票薄

　　cheque book

　　支票陈票人

　　cheque drawer

　　持票人

　　cheque holder

　　不记名支票

　　cheque to bearer/bearer cheque

　　记名支票/认人支票

　　cheque to order

　　到期支票

　　antedated cheque

　　未到期支票

　　postdated cheque

　　保付支票

　　certified cheque

　　未获兑现支票，退票

　　returned cheque

　　横线支票

　　crossed cheque

　　普通横线

　　general crossing

　　特别横线

　　special crossing

　　空白支票

　　blank cheque

　　失效支票，过期支票

　　stale cheque

　　普通支票

　　open cheque

　　打10%折扣的10000元支票，（即9000元）

　　a cheque for $10，000， less 10% discount

　　加10%费用的10000元支票，（即11000元）

　　a cheque for $10，000， plus 10% charges

　　支票换现金/兑现

　　to cash a cheque

清理票款

　　to clear a cheque

　　保证兑现

　　to certify a cheque

　　填写支票数额

　　to fill up a cheque

　　支票上划线

　　to cross a cheque

　　开发支票

　　to make out a cheque

　　签发支票，开立支票

　　to draw a cheque/to issue a cheque

　　透支支票

　　to overdraw a cheque

　　背书支票

　　to endorse a cheque

　　请付票款/清付票款

　　to pay a cheque/to honour a cheque

　　支票退票

　　to dishonour a cheque

　　拒付支票

　　to refuse a cheque

　　拒付支票

　　to stop payment of a cheque

　　提示要求付款

　　to present for payment

　　见票即付持票人

　　payable to bearer

　　支付指定人

　　payable to order

　　已过期/无效

　　out of date/stale

　　请给出票人

　　R/D/refer to drawer

　　存款不足

　　N/S/N.S.F./not sufficient funds/I/F/insufficient funds

　　文字与数字不一致

　　words and figures differ

　　支票交换时间已过

　　account closed

　　更改处应加盖印章

　　alterations require initials

　　交换时间已过

　　effects not cleared

　　停止付款

　　payment stopped

　　支票毁损

　　cheque mutilated

Accounting system 会计系统

　　American Accounting Association 美国会计协会

　　American Institute of CPAs 美国注册会计师协会

　　Audit 审计

　　Balance sheet 资产负债表

　　Bookkeepking 簿记

　　Cash flow prospects 现金流量预测

　　Certificate in Internal Auditing 内部审计证书

　　Certificate in Management Accounting 管理会计证书

　　Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者

　　Financial accounting 财务会计

　　Financial Accounting Standards Board 财务会计准则委员会

　　Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

　　General-purpose information 通用目的信息

　　Government Accounting Office 政府会计办公室

　　Income statement 损益表

　　Institute of Internal Auditors 内部审计师协会

　　Institute of Management Accountants 管理会计师协会

　　Integrity 整合性

　　Internal auditing 内部审计

　　Internal control structure 内部控制结构

　　Internal Revenue Service 国内收入署

　　Internal users 内部使用者

　　Management accounting 管理会计

Return of investment 投资回报

　　Return on investment 投资报酬

　　Securities and Exchange Commission 证券交易委员会

　　Statement of cash flow 现金流量表

　　Statement of financial position 财务状况表

　　Tax accounting 税务会计

　　Accounting equation 会计等式

　　Articulation 勾稽关系

　　Assets 资产

　　Business entity 企业个体

　　Capital stock 股本

　　Corporation 公司

Cost principle 成本原则

　　Creditor 债权人

　　Deflation 通货紧缩

　　Disclosure 批露

　　Expenses 费用

　　Financial statement 财务报表

　　Financial activities 筹资活动

　　Going-concern assumption 持续经营假设

　　Inflation 通货膨涨

　　Investing activities 投资活动

　　Liabilities 负债

　　Negative cash flow 负现金流量

Operating activities 经营活动

　　Owner's equity 所有者权益

　　Partnership 合伙企业

　　Positive cash flow 正现金流量

　　Retained earning 留存利润

　　Revenue 收入

　　Sole proprietorship 独资企业

　　Solvency 清偿能力

　　Stable-dollar assumption 稳定货币假设

　　Stockholders 股东

　　Stockholders' equity 股东权益

　　Window dressing 门面粉饰

　　Account 帐