金融术语

inflation 通货膨胀

deflation 通货紧缩

tighter credit 紧缩信贷

monetary policy 货币政策

foreign exchange 外汇

spot transaction 即期交易

forward transaction 远期交易

option forward transaction 择期交易

swap transaction 调期交易

quote 报价

settlment and delivery 交割

Treasury bond 财政部公债

current-account 经常项目

pickup in rice 物价上涨

Federal Reserve 美联储

buying rate 买入价

selling rate 卖出价

spread 差幅

contract 合同

at par 平价

premium 升水

discount 贴水

direct quoation method 直接报价法

indirect quoation method 间接报价法

dividend 股息

domestic currency 本币

floating rate 浮动利率

parent company 母公司

credit swap 互惠贷款

venture capital 风险资本

book value 帐面价值

physical capital 实际资本

IPO(initial public offering) 新股首发；首次公开发行

job machine 就业市场

welfare capitalism 福利资本主义

collective market cap 市场资本总值

glolbal corporation 跨国公司

transnational status 跨国优势

transfer price 转让价格

consolidation 兼并

leverage 杠杆

financial turmoil/meltdown 金融危机

file for bankruptcy 申请破产

bailout 救助

take over 收购

buy out 购买(某人的)产权或全部货物

go under 破产

take a nosedive （股市）大跌

tumble 下跌

falter 摇摇欲坠

on the hook 被套住

shore up confidence 提振市场信心

stave off 挡开, 避开,

liquidate assets 资产清算

at fire sale prices 超低价

sell-off 证券的跌价

reserve 储备

note 票据

discount贴现

circulate流通

central bank 中央银行

the Federal Reserve System联邦储备系统

credit union 信用合作社

paper currency 纸币

credit creation 信用创造

branch banking 银行分行制

unit banking 单一银行制

out of circulation 退出流通

capital stock股本

at par以票面价值计

electronic banking电子银行

banking holding company 公司银行

the gold standard金本位

the Federal Reserve Board 联邦储备委员会

the stock market crash 股市风暴

reserve ratio 准备金比率

division of labor 劳动分工

commodity money 商品货币

legal tender 法定货币

fiat money 法定通货

a medium of exchange交换媒介

legal sanction法律制裁

face value面值

liquid assets流动资产

illiquidy assets非流动资产

the liquidity scale 流动性指标

real estate 不动产

checking accounts,demand deposit,checkable deposit 活期存款

time deposit 定期存款

negotiable order of withdrawal accounts 大额可转让提款单

money market mutual funds 货币市场互助基金

repurchase agreements 回购协议

certificate of deposits存单

bond 债券

stock股票

travelers'checks 旅行支票

small-denomination time deposits小额定期存款

large-denomination time deposits大额定期存款

bank overnight repurchase agreements 银行隔夜回购协议

bank long-term repurchase agreements 银行长期回购协议

thrift institutions 存款机构

financial institution 金融机构

commercial banks商业银行

a means of payment 支付手段

a store of value储藏手段

a standard of value价值标准

deficit 亏损

roll展期

wholesale批发

default不履约

auction拍卖

collateralize担保

markup价格的涨幅

dealer交易员

broker经纪人

pension funds 养老基金

face amount面值

commerical paper商业票据

banker's acceptance银行承兑汇票

Fed fund 联邦基金

eurodollar欧洲美元

treasury bills 国库券

floating-rate 浮动比率

fixed-rate 固定比率

default risk 拖欠风险

credit rating信誉级别

tax collection税收

money market货币市场

capital market资本市场

original maturity 原始到期期限

surplus funds过剩基金

syndication辛迪加

underwrite包销，认购

hedge对冲买卖、套期保值

innovation到期交易

spread利差

principal本金

swap掉期交易

eurobond market 欧洲债券市场

euronote欧洲票据

Federal Reserve Bank (FRB)联邦储备银行

unsecured credit无担保贷款

fixed term time deposit定期支付存款

lead bank牵头银行

neogotiable time  deposit议付定期存款

inter-bank money market银行同业货币市场

medium term loan 中期贷款

syndicated credit银团贷款

merchant bank商业银行

portfolio management 有价债券管理

lease financing租赁融资

note issurance facility票据发行安排

bearer note不记名票价

underwriting facility包销安排

floating-rate note 浮动利率票据

bond holder债券持持有者

London Interbank Offered Rate(LIBOR)伦敦同业优惠利率

back-up credit line备用信贷额

promissory note(P.N..p/n)本票

revolving cerdit 循环信用证，即revolving letter of credit

non interest-bearing reserves无息储备金

interest rate controls 利率管制

interest rate ceiling 利率上限

interest rate floor 利率下限

破产 insolvency

有偿还债务能力的 solvent

合同 contract

汇率 exchange rate

私营部门 private sector

财政管理机构 fiscal authorities

宽松的财政政策 slack fiscal policy

税法 tax bill

财政 public finance

财政部 the Ministry of Finance

平衡预算 balanced budget

继承税 inheritance tax

货币主义者 monetariest

增值税 VAT (value added tax)

收入 revenue

总需求 aggregate demand

货币化 monetization

赤字 deficit

经济不景气 recession

a period when the economy of a country is not

successful, business conditions are bad, industrial

production and trade are at a low level and there

is a lot of unemployment

经济好转 turnabout

复苏 recovery

成本推进型 cost push

货币供应 money supply

生产率 productivity

劳动力 labor force

实际工资 real wages

成本推进式通货膨胀 cost-push inflation

需求拉动式通货膨胀 demand-pull inflation

双位数通货膨胀 double- digit inflation

极度通货膨胀 hyperinflation

长期通货膨胀 chronic inflation

治理通货膨胀 to fight inflation

最终目标 ultimate goal

坏的影响 adverse effect

担保 ensure

贴现 discount

萧条的 sluggish

认购 subscribe to

支票帐户 checking account

货币控制工具 instruments of monetry control

借据 IOUs(I owe you)

本票 promissory notes

货币总监 controller of the currency

拖收系统 collection system

支票清算或结算 check clearing

资金划拨 transfer of funds

可以相信的证明 credentials

改革 fashion

被缠住 entangled

货币联盟 Monetary Union

再购协议 repo

精明的讨价还价交易 horse-trading

欧元 euro

公共债务 membership criteria

汇率机制 REM

储备货币 reserve currency

劳动密集型 labor-intensive

股票交易所 bourse

竞争领先 frontrun

牛市 bull market

非凡的牛市 a raging bull

规模经济 scale economcies

买方出价与卖方要价之间的差价 bid-ask spreads

期货（股票） futures

经济商行 brokerage firm

回报率 rate of return

股票 equities

违约 default

现金外流 cash drains

经济人佣金 brokerage fee

存款单 CD(certificate of deposit)

营业额 turnover

资本市场 capital market

布雷顿森林体系 The Bretton Woods System

经常帐户 current account

套利者 arbitrager

远期汇率 forward exchange rate

即期汇率 spot rate

实际利率 real interest rates

货币政策工具 tools of monetary policy

银行倒闭 bank failures

跨国公司 MNC ( Multi-National Corporation)

商业银行 commercial bank

商业票据 comercial paper

利润 profit

本票，期票 promissory notes

监督 to monitor

佣金（经济人） commission brokers

套期保值 hedge

有价证券平衡理论 portfolio balance theory

外汇储备 foreign exchange reserves

固定汇率 fixed exchange rate

浮动汇率 floating/flexible exchange rate

货币选择权（期货） currency option

套利 arbitrage

合约价 exercise price

远期升水 forward premium

多头买升 buying long

空头卖跌 selling short

按市价订购股票 market order

股票经纪人 stockbroker

国际货币基金 the IMF

七国集团 the G-7

监督 surveillance

同业拆借市场 interbank market

可兑换性 convertibility

软通货 soft currency

限制 restriction

交易 transaction

充分需求 adequate demand

短期外债 short term external debt

汇率机制 exchange rate regime

直接标价 direct quotes

资本流动性 mobility of capital

赤字 deficit

本国货币 domestic currency

外汇交易市场 foreign exchange market

国际储备 international reserve

利率 interest rate

资产 assets

国际收支 balance of payments

贸易差额 balance of trade

繁荣 boom

债券 bond

资本 captial

资本支出 captial expenditures

商品 commodities

商品交易所 commodity exchange

期货合同 commodity futures contract

普通股票 common stock

联合大企业 conglomerate

货币贬值 currency devaluation

通货紧缩 deflation

折旧 depreciation

贴现率 discount rate

归个人支配的收入 disposable personal income

从业人员 employed person

汇率 exchange rate

财政年度fiscal year

自由企业 free enterprise

国民生产总值 gross antional product

库存 inventory

劳动力人数 labor force

债务 liabilities

市场经济 market economy

合并 merger

货币收入 money income

跨国公司 Multinational Corproation

个人收入 personal income

优先股票 preferred stock

价格收益比率 price-earning ratio

优惠贷款利率 prime rate

利润 profit

回报 return on investment

使货币升值 revaluation

薪水 salary

季节性调整 seasonal adjustment

关税 tariff

失业人员 unemployed person

效用 utility

价值 value

工资 wages

工资价格螺旋上升 wage-price spiral

收益 yield

补偿贸易 compensatory trade, compensated deal

储蓄银行 saving banks

欧洲联盟 the European Union

单一的实体 a single entity

抵押贷款 mortgage lending

业主产权 owner's equity

普通股 common stock

无形资产 intangible assets

收益表 income statement

营业开支 operating expenses

行政开支 administrative expenses

现金收支一览表 statement of cash flow

贸易中的存货 inventory

收益 proceeds

投资银行 investment bank

机构投资者 institutional investor

垄断兼并委员会 MMC

招标发行 issue by tender

定向发行 introduction

代销 offer for sale

直销 placing

公开发行 public issue

信贷额度 credit line

国际债券 international bonds

欧洲货币Eurocurrency

利差 interest margin

以所借的钱作抵押所获之贷款 leveraged loan

权利股发行 rights issues

净收入比例结合 net income gearing

证券行业词汇

share, equity, stock　　　股票、股权;

bond, debenture, debts　　债券;

negotiable share　　　　　可流通股份;

convertible bond　　　　　可转换债券;

treasury/government bond　国库券/政府债券;

corporate bond　　　　　　企业债券;

closed-end securities investment fund 封闭式证券投资基金;

open-end securities investment fund 开放式证券投资基金;

fund manager　　　　　　　基金经理/管理公司;

fund custodian bank　　　 基金托管银行;

market capitalization　　 市值;

p/e ratio　　　　　　　　 市盈率;(price/earning)

mark-to-market　　　　　　逐日盯市;

payment versus delivery　 银券交付;

clearing and settlement　 清算/结算;

commodity/financial derivatives 商品/金融衍生产品;

put / call option　　　　 看跌/看涨期权;

margins, collateral　　　 保证金;

rights issue/offering　　 配股;

bonus share　　　　　　　 红股;

dividend　　　　　　　　　红利/股息;

ADR　　美国存托凭证/存股证;(American Depository Receipt)

GDR　　全球存托凭证/存股证;(Global Depository Receipt)

retail/private investor　 个人投资者/散户;

institutional investor　　机构投资者;

broker/dealer　　　　　　 券商;

proprietary trading　　　 自营;

insider trading/dealing　 内幕交易;

market manipulation　　　 市场操纵;

prospectus　　　　　　　　招股说明书;

IPO　　　　　　 新股/初始公开发行;(Initial Public Offering)

merger and acquisition　　收购兼并。 

会计与银行业务用语 (汇总) 

汇款用语

汇款||寄钱 to remit||to send money

寄票供取款||支票支付 to send a cheque for payment

寄款人 a remitter

收款人 a remittee



汇票汇单用语

国外汇票 foreign Bill

国内汇票 inland Bill

跟单汇票 documentary bill

空头汇票 accommodation bill

原始汇票 original bill

改写||换新票据 renewed bill

即期汇票 sight bill||bill on demand

... days after date||... days' after date ... 日后付款

... months after date||... months' after date ... 月后付款

见票后... 日付款... days' after sight||... days' sight

见票后... 月付款... months' after sight||... months' sight

同组票据 set of bills

单张汇票 sola of exchange||sole of exchange

远期汇票 usance bill||bill at usance

长期汇票 long bill

短期汇票 short bill

逾期汇票 overdue bill

宽限日期 days of grace

电汇 telegraphic transfer (T.T)

邮汇 postal order||postal note (Am.)||post office order||money order

本票 promissory note (P/N)

押汇负责书||押汇保证书 letter of hypothecation

副保||抵押品||付属担保物 collateral security

担保书 trust receipt||letter of indemnity

承兑||认付 acceptance

单张承兑 general acceptance

有条件承兑 qualified acceptance

附条件认付 conditional acceptance

部分认付 partial acceptance

拒付||退票 dishonour

拒绝承兑而退票 dishonour by non-acceptance

由于存款不足而退票 dihonour by non-payment

提交 presentation

背书 endorsement||indorsement

无记名背书 general endorsement||blank endorsement

记名式背书 special endorsement||full endorsement

附条件背书 conditional endorsement

限制性背书 restrictive endorsement

无追索权背书 endorsement without recourse

期满||到期 maturity

托收 collection

新汇票||再兑换汇票 re-exchange||re-draft

外汇交易 exchange dealing||exchange deals

汇兑合约 exchange contract

汇兑合约预约 forward exchange contract

外汇行情 exchange quotation

交易行情表 course of exchange||exchange table

汇价||兑换率 exchange rate||rate of exchange

官方汇率 official rate

挂牌汇率||名义汇率 nominal rate

现汇汇率 spot rate

电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate

兑现率||兑现汇率 demand rate

长期汇率 long rate

私人汇票折扣率 rate on a private bill

远期汇票兑换率 forward rate

套价||套汇汇率||裁定外汇行情 cross rate

付款汇率 pence rate

当日汇率||成交价 currency rate

套汇||套价||公断交易率 arbitrage

汇票交割||汇票议付 negotiation of draft

交易人||议付人 negotiator

票据交割||让与支票票据议付 to negotiatie a bill

折扣交割||票据折扣 to discount a bill

票据背书 to endorse a bill

应付我差额51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000

收到汇款 to receive remittance

填写收据 to make out a receipt

付款用语

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.

财会名词

（1）会计与会计理论

会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting

注册会计师 CPA Certified Public Accountant

国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA

美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship

合伙人企业 Partnership 公司 Corporation

会计目标 Accounting Objectives 会计假设 Accounting Assumptions

会计要素 Accounting Elements 会计原则 Accounting Principles

会计实务过程 Accounting Procedures 财务报表 Financial Statements

财务分析 Financial Analysis

会计主体假设 Separate-entity Assumption

货币计量假设 Unit-of-measure Assumption

持续经营假设 Continuity(Going-concern) Assumption

会计分期假设 Time-period Assumption 资产 Asset 负债 Liability

业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss

历史成本原则 Cost Principle

收入实现原则 Revenue Principle

配比原则 Matching Principle

全面披露原则 Full-disclosure (Reporting) principle

客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle

重大性原则 Materiality Principle

稳健性原则 Conservatism Principle

权责发生制 Accrual Basis 现金收付制 Cash Basis

财务报告 Financial Report 流动资产 Current assets

流动负债 Current Liabilities 长期负债 Long-term Liabilities

投入资本 Contributed Capital

留存收益 Retained Earning

（2）会计循环

会计循环 Accounting Procedure/Cycle

会计信息系统 Accounting information System

帐户 Ledger 会计科目 Account 会计分录 Journal entry

原始凭证 Source Document 日记帐 Journal

总分类帐 General Ledger 明细分类帐 Subsidiary Ledger

试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal

现金付款日记帐 Cash disbursements journal

销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet

调整分录 Adjusting entries 结帐 Closing entries



（3）现金与应收帐款

现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand

流动资产 Current assets 偿债基金 Sinking fund

定额备用金 Imprest petty cash 支票 Check(cheque)

银行对帐单 Bank statement

银行存款调节表 Bank reconciliation statement

在途存款 Outstanding deposit 在途支票 Outstanding check

应付凭单 Vouchers payable 应收帐款 Account receivable

应收票据 Note receivable 起运点交货价 F.O.B shipping point

目的地交货价 F.O.B destination point 商业折扣 Trade discount

现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance

损益表法 Income statement approach 资产负债表法 Balance sheet approach

帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method

带息票据 Interest bearing note 不带息票据 Non-interest bearing note

出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate

到期日 Maturity date 本票 Promissory note 贴现 Discount

背书 Endorse 拒付费 Protest fee



（4）存货

存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory

在产品存货 Work in process inventory

原材料存货 Raw materials inventory

起运地离岸价格 F.O.B shipping point

目的地抵岸价格 F.O.B destination

寄销 Consignment 寄销人 Consignor 承销人 Consignee

定期盘存 Periodic inventory 永续盘存 Perpetual inventory

购货 Purchase 购货折让和折扣 Purchase allowance and discounts

存货盈余或短缺 Inventory overages and shortages

分批认定法 Specific identification 加权平均法 Weighted average

先进先出法 First-in, first-out or FIFO

后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average

成本或市价孰低法 Lower of cost or market or LCM

市价 Market value 重置成本 Replacement cost

可变现净值 Net realizable value

上限 Upper limit 下限 Lower limit 毛利法 Gross margin method

零售价格法 Retail method 成本率 Cost ratio



（5）长期投资

长期投资 Long-term investment 长期股票投资 Investment on stocks

长期债券投资 Investment on bonds 成本法 Cost method

权益法 Equity method

合并法 Consolidation method 股利宣布日 Declaration date

股权登记日 Date of record 除息日 Ex-dividend date 付息日 Payment date 债券面值 Face value, Par value

债券折价 Discount on bonds 债券溢价 Premium on bonds

票面利率 Contract interest rate, stated rate

市场利率 Market interest ratio, Effective rate

普通股 Common Stock 优先股 Preferred Stock

现金股利 Cash dividends

股票股利 Stock dividends 清算股利 Liquidating dividends

到期日 Maturity date

到期值 Maturity value

直线摊销法 Straight-Line method of amortization

实际利息摊销法 Effective-interest method of amortization

（6）固定资产

固定资产 Plant assets or Fixed assets 原值 Original value

预计使用年限 Expected useful life

预计残值 Estimated residual value 折旧费用 Depreciation expense

累计折旧 Accumulated depreciation 帐面价值 Carrying value

应提折旧成本 Depreciation cost 净值 Net value

在建工程 Construction-in-process 磨损 Wear and tear 过时 Obsolescence 直线法 Straight-line method (SL)

工作量法 Units-of-production method (UOP)

加速折旧法 Accelerated depreciation method

双倍余额递减法 Double-declining balance method (DDB)

年数总和法 Sum-of-the-years-digits method (SYD)

以旧换新 Trade in 经营租赁 Operating lease 融资租赁 Capital lease 廉价购买权 Bargain purchase option (BPO) 资产负债表外筹资 Off-balance-sheet financing

最低租赁付款额 Minimum lease payments



（7）无形资产

无形资产 Intangible assets 专利权 Patents 商标权 Trademarks, Trade names 著作权 Copyrights 特许权或专营权 Franchises 商誉 Goodwill 开办费 Organization cost

租赁权 Leasehold 摊销 Amortization



（8）流动负债

负债 Liability 流动负债 Current liability 应付帐款 Account payable

应付票据 Notes payable 贴现票据 Discount notes

长期负债一年内到期部分 Current maturities of long-term liabilities

应付股利 Dividends payable 预收收益 Prepayments by customers

存入保证金 Refundable deposits 应付费用 Accrual expense

增值税 Value added tax 营业税 Business tax

应付所得税 Income tax payable 应付奖金 Bonuses payable

产品质量担保负债 Estimated liabilities under product warranties

赠品和兑换券 Premiums, coupons and trading stamps

或有事项 Contingency 或有负债 Contingent 或有损失 Loss contingencies

或有利得 Gain contingencies 永久性差异 Permanent difference

时间性差异 Timing difference 应付税款法 Taxes payable method

纳税影响会计法 Tax effect accounting method

递延所得税负债法 Deferred income tax liability method

（9）长期负债

长期负债 Long-term Liabilities 应付公司债券 Bonds payable

有担保品的公司债券 Secured Bonds

抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds

信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds

分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds

可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds

记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds

普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds

名义利率，票面利率 Nominal rate 实际利率 Actual rate

有效利率 Effective rate 溢价 Premium 折价 Discount

面值 Par value 直线法 Straight-line method

实际利率法 Effective interest method

到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance

偿债基金 Sinking fund 长期应付票据 Long-term notes payable

抵押借款 Mortgage loan



（10）业主权益

权益 Equity 业主权益 Owner's equity

股东权益 Stockholder's equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本 Capital stock

资本公积 Capital surplus 留存收益 Retained earnings

核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本 Outstanding capital stock 库藏股 Treasury stock 普通股 Common stock 优先股 Preferred stock

累积优先股 Cumulative preferred stock

非累积优先股 Noncumulative preferred stock

完全参加优先股 Fully participating preferred stock

部分参加优先股 Partially participating preferred stock

非部分参加优先股 Nonpartially participating preferred stock

现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration

股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost

成本法 Cost method 面值法 Par value method

捐赠资本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy

宣布日 Date of declaration 股权登记日 Date of record

除息日 Ex-dividend date

股利支付日 Date of payment 现金股利 Cash dividend

股票股利 Stock dividend 拨款 appropriation

（11）财务报表

财务报表 Financial Statement 资产负债表 Balance Sheet

收益表 Income Statement 帐户式 Account Form

报告式 Report Form 编制（报表） Prepare

工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step

（12）财务状况变动表

财务状况变动表中的现金基础 SCFP.Cash Basis

（现金流量表）

财务状况变动表中的营运资金基础 SCFP.Working Capital Basis

（资金来源与运用表）

营运资金 Working Capital 全部资源概念 All-resources concept

直接交换业务 Direct exchanges 正常营业活动 Normal operating activities

财务活动 Financing activities 投资活动 Investing activities



（13）财务报表分析

财务报表分析 Analysis of financial statements

比较财务报表 Comparative financial statements

趋势百分比 Trend percentage 比率 Ratios

普通股每股收益 Earnings per share of common stock

股利收益率 Dividend yield ratio 价益比 Price-earnings ratio

普通股每股帐面价值 Book value per share of common stock

资本报酬率 Return on investment 总资产报酬率 Return on total asset

债券收益率 Yield rate on bonds

已获利息倍数 Number of times interest earned

债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock

营运资本 Working Capital 周转 Turnover 存货周转率 Inventory turnover

应收帐款周转率 Accounts receivable turnover

流动比率 Current ratio 速动比率 Quick ratio 酸性试验比率 Acid test ratio



（14）合并财务报表

合并财务报表 Consolidated financial statements 吸收合并 Merger 创立合并 Consolidation 控股公司 Parent company 附属公司 Subsidiary company 少数股权 Minority interest

权益联营合并 Pooling of interest 购买合并 Combination by purchase

权益法 Equity method 成本法 Cost method

（15）物价变动中的会计计量

物价变动之会计 Price-level changes accounting

一般物价水平会计 General price-level accounting

货币购买力会计 Purchasing-power accounting

统一币值会计 Constant dollar accounting

历史成本 Historical cost 现行价值会计 Current value accounting

现行成本 Current cost 重置成本 Replacement cost

物价指数 Price-level index

国民生产总值物价指数 Gross national product implicit price deflator

(or GNP deflator)

消费物价指数 Consumer price index (or CPI)

批发物价指数 Wholesale price index

货币性资产 Monetary assets

货币性负债 Monetary liabilities

货币购买力损益 Purchasing-power gains or losses

资产持有损益 Holding gains or losses

未实现的资产持有损益 Unrealized holding gains or losses

现行价值与统一币值会计 Constant dollar and current cost accounting