金融企业会计
中英文对照专业名词
金融企业会计：Finance enterprise accounting
会计主体假设：Accounting entity concept
持续经营假设：Going-concern concept
会计分期假设：Accounting period concept
货币计量假设：Stable-monetary-unit concept
可靠性：Reliability or objectivity相关性：Relevance 权责发生制：Accrual basis谨慎性：Conservatism 资产：Aet负债：Liability 所有者权益：Owner’s equity收入：Revenue 费用：Expense利润：Profit
会计科目：Account表外科目：Off-balance sheet account 单式记账法：Single entry bookkeeping借贷记账法：Debit-credit bookkeeping 复式记账法：Double entry bookkeeping原始凭证：Source document 会计凭证：Accounting document现金收入传票：Cash debit slip 记账凭证：Voucher转账借方传票：Transfer debit slip 现金付出传票：Cash disbursement slip明细核算：Subsidiary accounting 转账贷方传票：Transfer credit slip
余额表：List of balances日计表：Daily statement
结算账户：Clearing account活期存款：Demand deposit 定期存款：Fixed deposit存款利息：Deposit interest 应付利息：Interest payable储蓄存款；Savings deposit 活期储蓄：Call savings定期储蓄：Fixed savings 利息所得税：Interest income tax通知存款：Notice deposit
银行affiliated Bank现代化支付系统modern payment system 资金汇划bank clearing system银行往来affiliated bank transactions
金融机构往来financial institutions transactions再贴现rediscounting 法定存款准备金required reserves同业往来inter bank transactions 财政性存款public finance-cash in bank存放中央银行款项deposits at the central bank 再贷款central bank lending同业拆借（放）inter-bank borrowing/lending
支票cheque
银行汇票banker’s draft商业汇票trade bill 银行承兑汇票banker’s acceptance bill银行本票cashier’s note 商业承兑汇票commercial acceptance bill
信用卡credit card汇兑remittance 委托收款apply for collection
贷款loan担保贷款guaranteed loan 信用贷款fiduciary loan抵押贷款mortgage loan贷款损失准备loan lo allowance
汇率exchange rate外汇存款foreign exchange deposit
外汇贷款foreign exchange loan托收collection卖方信贷supplier credit
所有者权益owner’s equity实缴资本contributed capital股本溢价premium on capital stock优先股preferred stock未分配利润undistributed profit利息费用interest expense
决算调整closing adjustment
财务报表financial statement
期中财务报表interim financial statement资产负债表balance sheet现金流量cash flow现金等价物cash equivalent财务报表要素elements of financial statement 财务报表结构financial statement structure 财务报表附注financial statement footnotes
分出公司ceding company理赔claim settlement意外伤害险casualtyclaim reserve保单policy正常贷款normal loan质押贷款collateral loan
票据贴现discounting of bills 套汇time arbitrage 信用证letter of credit 汇兑remittance
买方信贷buyer credit股东权益stockholder’s equity股本capital stock普通股common stock留存收益retained earnings利息interest结账分录closing entry利润表income statement
现金流量表cash flow statement期末余额closing balance承保underwriting
综合赔付率combined ratio未决赔款准备金outstanding索赔claim保费premium
财产险property比例分保proportional cover 费率rate分保人reinsurer
准备金reserve合同分保treaties busine
证券security债券bond
股票stock股票公开上市going public 股票红利stock bonus股票股利stock dividend 公允价值fair value股票交易所stock exchange 证券公司securities company
租赁leasing经营租赁operating leasing委托人settler受益人beneficiary
信托人/信托机构fiduciary
信托投资公司trust and investment company 基金托管银行fund custodian bank 清算/结算clearing and settlement
封闭式证券投资基金closed-end securities investment fund 开放式证券投资基金open-end securities investment fund
信托财产trust property 融资租赁financial leasing 信托trust 受托人trustee
