會計與銀行業(yè)務(wù)的英語用語

　　英語單詞的產(chǎn)生是漢英兩種語言雙向交流的產(chǎn)物，一些帶有中國特色的名稱和概念進入了英語詞匯，同時還有一些英語詞匯進入了漢語，在文化環(huán)境中衍生出新的含義，形成了英語詞匯的語義文化特征。以下是小編為大家整理的會計與銀行業(yè)務(wù)的英語用語，僅供參考，大家一起來看看吧。

　　會計與銀行業(yè)務(wù)的英語用語

　　支票薄 cheque book

　　支票陳票人 cheque drawer

　　持票人 cheque holder

　　到期支票 antedated cheque

　　未到期支票 postdated cheque

　　保付支票 certified cheque

　　未獲兌現(xiàn)支票，退票 returned cheque

　　橫線支票 crossed cheque

　　普通橫線 general crossing

　　特別橫線 special crossing

　　空白支票 blank cheque

　　失效支票，過期支票 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%費用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges

　　清理票款 to clear a cheque

　　保證兌現(xiàn) to certify a cheque

　　填寫支票數(shù)額 to fill up a cheque

　　支票上劃線 to cross a cheque

　　開發(fā)支票 to make out a cheque

　　透支支票 to overdraw a cheque

　　背書支票 to endorse 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

　　見票即付持票人 payable to bearer

　　支付指定人 payable to order

　　文字與數(shù)字不一致 words and figures differ

　　支票毀損 cheque mutilated

　　更改處應(yīng)加蓋印章 alterations require initials

　　交換時間已過 effects not cleared

　　停止付款 payment stopped

　　會計專業(yè)英語詞匯

　　資產(chǎn) assets

　　流動資產(chǎn) current assets

　　現(xiàn)金及約當現(xiàn)金 cash and cash equivalents

　　庫存現(xiàn)金 cash on hand

　　零用金/周轉(zhuǎn)金 petty cash/revolving funds

　　銀行存款 cash in banks

　　在途現(xiàn)金 cash in transit

　　約當現(xiàn)金 cash equivalents

　　其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents

　　短期投資 short-term investment

　　短期投資 -股票 short-term investments - stock

　　短期投資 -短期票券 short-term investments - short-term notes and bills

　　短期投資 -政府債券 short-term investments - government bonds

　　短期投資 -受益憑證 short-term investments - beneficiary certificates

　　短期投資 -公司債 short-term investments - corporate bonds

　　短期投資 -其它 short-term investments - other

　　備抵短期投資跌價損失 allowance for reduction of short-term investment to market

　　應(yīng)收票據(jù) notes receivable

　　應(yīng)收票據(jù) notes receivable

　　應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable

　　應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties

　　其它應(yīng)收票據(jù) other notes receivable

　　備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable

　　應(yīng)收帳款 accounts receivable

　　應(yīng)收帳款 accounts receivable

　　應(yīng)收分期帳款 installment accounts receivable

　　應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties

　　備抵呆帳 －應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable

　　其它應(yīng)收款 other receivables

　　應(yīng)收出售遠匯款 forward exchange contract receivable

　　應(yīng)收遠匯款 -外幣 forward exchange contract receivable - foreign currencies

　　買賣遠匯折價 discount on forward ex-change contract

　　應(yīng)收收益 earned revenue receivable

　　應(yīng)收退稅款 income tax refund receivable

　　其它應(yīng)收款 - 關(guān)系人 other receivables - related parties

　　其它應(yīng)收款 - 其它 other receivables - other

　　備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables

　　存貨 inventories

　　在途商品 goods in transit

　　備抵存貨跌價損失 allowance for reduction of inventory to market

　　制成品 finished goods

　　寄銷制成品 consigned finished goods

　　副產(chǎn)品 by-products

　　在制品 work in process

　　委外加工 work in process - outsourced

　　原料 raw materials

　　物料 supplies

　　在途原物料 materials and supplies in transit

　　備抵存貨跌價損失 allowance for reduction of inventory to market

　　預(yù)付費用 prepaid expenses

　　預(yù)付薪資 prepaid payroll

　　預(yù)付租金 prepaid rents

　　預(yù)付保險費 prepaid insurance

　　用品盤存 offic