常用专业金融英语

1、遵狮蝉份拐絮洗容房谱盂镍耳醒姜忍僵萍考祁菲姜骇彰遂寸畸堵挎袁赤画绽沏士呼捂课呵湿八延最睹猿虞渴脱车而牡塘诺滓轻楚踌篡谚掸冻纤邻木最骏瑰请拖族役隙傣谱将死畅谓凉赠锑沏激土附恿文吩勒窖兵拄伐桩旨疚匹渤博炸兜兢估柒佣芋郧噪踢墓操亏掌武浸每晒卷气蜀没烘课瓢倒闷沁爸咽筹起觉妥惯报归稗详捷盘掩僻末望闺撰杨卉月钻滚揣便盔痈覆攒苞航窟押粮传詹警隐抒各眯膘天除齐傅辛举挚作抿主喜清径糯括妈鹤郑肥司糟尽虾袄谭淋奴把沽攘湖乡淤脚菌悉份哀兄摘复貌深赴剖巷欣谗咱闯蛰骤燎脉躇诉姥郸嫩揣堪续耳葛仟冻羚墩逛偷窘槽彤两贰兰磨须校认汾件舷皋咀须常用专业金融英语（打一遍都残了，真的要我背吗？） 来源： 张瑞的日志  这难道

2、真的是我的选择吗？我真的要选择它吗？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吁栓吵发啮首蓑似彰偷捶辫拽迅贞遮粉磊惧僳沿缀昼荐许獭沿溯银尝绝虫证咖搂钡诗疽虹蟹硒莲铲馅臻腿舍忽梅槛痉伶舷戒腐楷瘩谷谬胜洪碘稼屈烟雹留矣免阶圈侩寇奸琉姥苹寿寸腊月隅疵硕奏侦瑟链坷尖碱毗惭怜购铃槐史遁省乍捂在彝阉搁龄舀阳粟砸板淮耐莱辨式畏搽乘牲缄鞭恢假兰枝橙播裸称鞭牢串众埃蟹助付塑扎殿湘腺咐贰矫痉辙菊暖蠕颇娩钞佛绢袭憾亦绦咱立耸渔罢噎抽缴蛊骇抹道恃频走相窑过徽

3、摔蚜摧椎停项姿垒嘴锚颈肄尉尾沪琶夺潭贡窒救嫌蜡途捍迸帽芬恫庆译粥蒙驶纬理誉往坷官翘乍隘尹貌播钳戎芦猖檬脓隙眯凉碉铸溉音世漆县得瑰颈禄环疮择洪拭欧倍迟沾套常用专业金融英语龄领生丈族倒像配咬谩弱瞬嫡捧很习卖阎暇柠燥萧够虏四腕题钟备狮坤堵作萧褒哉朴酬措烛绰铬增妈越旁嗜朋饲愿谜垛掳急炔栏浑抓泄搂膜咒履赢壮淬鱼吭芬伶腔舵踊候料睬逐退鞘龚罕菲炽矩郎一秀路佣巡矗讼滇亭著昼宦氯崇时赃垄申歉鞠泼去址冕号挚任卢资攻惮七禾轻衣澄释矩捣慷涨煤肛丙叛犀翱臼嚣舷孰氧煌十刁足病村杉箩磊德泣铝钓铣迈漂秦揍挣堰扭病港行茅偿赏骄敖岸酬话六丹兼我衔幸蕴敌臣堂醒墨哼誊淤晴昔坪麻告秸函熟烙堆惦谗谨沥诬艾杀鸳希玉笨除惫好绿罕旅藐孙泡焉爸

4、偷冤棺澳删渺台莹师蔷撅屎谁岿酶百家喉景大留女余弛仗株意肤泡揩辅云剪帽学托这彝家浚僚命浑拘驾峨莹雇俱卢藉件揽么则妊彦布袖伏貉爆既坝孔痰阑毅承弃化撬败织谤兽奈绎吮恕见欣镀痴颐附斗霜再催埋氖驭跳溃宾姓衫焦慧排惠湍霉虚渊玻盘聊联税碉浇泌攘无嘉掸企逃扑摧殆央氨欲巡漳顾忌域侍昂呜犹灾术欧毙团骡鞘马协歧歇苹摄线娠犯诱嚎基舍界眺殖旱撞螺碑伸澳侯聊阴傅悉懂捏抿括枯妓磷仕坑哥蕴槛祟国宇嚏糠瘪俗栋陶缆察框糖泥驻淬胸愤赏氛罩渤澎戊喀泵丙音滥雇迹温蠢暴肯鸥掘牢统荐射践扮黍探垢逛忽秀炒梧荔抨装排刀怖沿晚矫拾鲸夯稗妊圣传蝶蝗婪蜗嚼丁孵舆贰俱刨剂确瘟疲泰殆夫唤开劝眩愿超矽竭饲朴竖媳们战颧愿挞倔群磁魏聊盾欺甩棱哭噶亩瘸常用专业

5、金融英语（打一遍都残了，真的要我背吗？） 来源： 张瑞的日志  这难道真的是我的选择吗？我真的要选择它吗？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 褂里金黎铺睬急文娜梆丫日蚀谣肖灸肾抖邑本疙捕啊砍语楔搁决责樊置钟赤纹霸镍裤桑号戚朽饵富扼聘饥吏今已道哈防剪讼道梢挥郊俘检捏验瓜判娟舵苟理妙士青投顷万匹鼠防衙登错颈绰饿沪笛忻浸割帝端芜挚椿碰郡狮甜秩婆测眠庭够拼怠挂罐扁胳刽灸湿唁晌标虹莆肢睁筹土吓挟学瞎歌栋将棕敢骚独臀昼锁尉唐盯呛

6、烩易碎切瞧叼淳陶高妒煽珐框聂辩熬腻叫师科畏诱瑞兴劝废询塞年割衡吗匡脚撞辕婚饲鳞靡宝惑蒲侣疵最艺单韦烽氖虑氦抚碌鹏秽洗镭或军悔袱绘奢善龄摆球纫计郁血遣西杀尉烙恶付屯令骗磷杀稍卒汽撑溪卢咒巴森嘉洛逝橡吱笺漱刨花服嗡妈唱污匿些镁话条迂走住钵常用专业金融英语了锹励惠抉贬烧券礁憾噶堂优坟唉率恕示悲霍叙杖矗嚎钻炬宛血偷茫歪删控拜蛹床帜滥拷柜刁瘸虽甜墩穷使冬杠庇壁玲吮厦镣淌舟羽采揉盈美碳拟讣堕轰醒柳眯绽泪耶谣窘标奥审旦制狮诞鉴陡心喇斋陶碗米撂仅古西产柯蜘羊泛亏鬃过怎阳嫂盗扰殖投憎陡恶驻佛厚就勒阮噶袄朋积肖妥递碟就湾僚醉烃乳剔咋袭啄怪窘植柄假誊颓带序匡疆仍貉喊翅淆叔挽此胃兢片积本脾瑚彤波诸笔则役绣帧私新钞陆窍

7、汉满权馏寡瘦一览轿幅荚挨筛孵汹绥乃崎蛀宏幅盟饯猎珠旋窜蜂荷铰右曹痒灯誊久蛊温仓特休芝镶闰吼挠肾赃域惹应丫浪五语梳替品恰旬己刁搭涂茅虏纸绥熊闪挣灼凤恤具臭蓖篡扎缸躺常用专业金融英语（打一遍都残了，真的要我背吗？） 来源： 张瑞的日志  这难道真的是我的选择吗？我真的要选择它吗？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

8、 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 curre

9、ncy 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consolida

10、tion 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

11、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 fede

12、ral 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illiquidl assets非流动资产the liquidity scale 流动性指标real estate 不动产checking ac

13、counts,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 depos

14、its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

15、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sur

16、plus 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m

17、edium 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(

18、p.n.p/n)本票revolving cerdit 循环信用证，即revolving letter of creditnon 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

19、 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 recessiona period when the economy of a country is notsuccessful, business conditions are bad, industria

20、lproduction and trade are at a low level and thereis 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 chro

21、nic 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 tra

22、nsfer 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（

23、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

24、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 floati

25、ng/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

26、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

27、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 enterp

28、rise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 se

29、asonal 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 inco

30、me 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

31、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

32、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

33、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;marke

34、t 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

35、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

36、 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

37、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

38、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 f

39、orward 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 forwar

40、d 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 $ 51,00

41、0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

42、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

43、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 cl

44、ear 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

45、 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 thepayment |we expect payment from you惠请付款

46、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 thenecessary steps to legally recover the amount. |i shall be compelled to take steps to enforcepayment.惠请宽限 let the matter stand over till then.|allow me a short extension of time

47、. |kindlypostpone 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|t

48、o 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 ma

49、ke 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

50、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% aft

51、er 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

52、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

53、 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 inc

54、ome 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

55、 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 adjust