Thuật ngữ tiếng trung đối chiếu tiếng anh chuyên ngành kế toán

紧缩银根 to tighten monetary policy 紧缩政策 austerity policies;tight financial policies 经常账户可兑换 current account convertibility 经济特区 special economic zones（SEZs） 经济体制改革 economic reform 经济增长方式的转变

Account 帐户

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

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

to ask an account||to demand an account

direct quoation method 直接报价法

indirect quoation method 间接报价法

fund and financing 筹资融资

global financial architecture 全球金融体系 global integration, globality 全球一体化，全球化

财政挤银行 fiscal pressure on the central bank（over monetary policy）

财政政策与货币政策的配合 coordination of fiscal and monetary policies

采取循序渐进的方法 in a phased and sequenced manner

操作弹性 operational flexibility

操纵汇率 to manipulate exchange rate

产品构成 product composition;product mix

产品积压 stock pile;excessive inventory

产销率 current period inventory;（即期库存，不含前期库存）sales/output ratio 产销衔接 marketability

成套机电产品 complete sets of equipment;complete plant（s）

城市信用社 urban credit cooperatives（UCCs）

城市合作银行 urban cooperative banks;municipal united banks

城市商业银行 municipal commercial banks

城乡居民收入增长超过物价涨幅 real growth in household income

出口退税 export tax rebate

储蓄存款 household deposits（不完全等同于西方的 savingsdeposits，前者包括活期存款，后者不包括。）

储蓄分流 diversion of household deposits

储源萎缩 decline in the availability of household savings

传导机制 transmission mechanism

从价税 ad valorem tax

从紧控制 tight control

存贷款比例 loan/deposit ratio

存款保险体系 deposit insurance system

存款货币银行 deposit money banks

代理国库 to act as fiscal agent

代理金融机构贷款 make loans on behalf of other institutions

戴帽贷款 ear-marked loans

倒逼机制 reversed transmission of the pressure for easing monetary condition 道德风险 moral hazard

地区差别 regional disparity

第一产业 the primary industry

第二产业 the secondary industry

第三产业 the service industry;the tertiary industry

发行总股本 total stock issue

法定准备金 required reserves;reserve requirement

法人股 institutional shares

法人股东 institutional shareholders

法治 rule of law

房地产投资 real estate investment

放松银根 to ease monetary policy

非现场稽核 off-site surveillance（or monitoring）

非银行金融机构 non-bank financial institutions

非赢利性机构 non-profit organizations

分税制 assignment of central and local taxes;tax assignment system

分业经营 segregation of financial business（services）;division of business sco

pe based on the type of financial institutions

风险暴露（风险敞口） risk exposure

风险管理 risk management

风险意识 risk awareness

风险资本比例 risk-weighted capital ratios

风险资本标准 risk-based capital standard

服务事业收入 public service charges;user''s charges

根本扭转 fundamental turnaround（or reversal）

公开市场操作 open market operations

公款私存 deposit public funds in personal accounts

供大于求 supply exceeding demand;excessive supply

鼓励措施 incentives

股份合作企业 joint-equity cooperative enterprises

股份制企业 joint-equity enterprises

股份制银行 joint-equity banks

固定资产贷款 fixed asset loans

关税减免 tariff reduction and exemption

关税减让 tariff concessions

关税优惠 tariff incentives;preferential tariff treatment

规范行为 to regularize（or standardize）…behavior

规模效益 economies of scale

国计民生 national interest and people''s livelihood

国家对个人其他支出 other government outlays to individuals

国家风险 country risk

国际分工 international division of labor

国际收支 balance of payments

国有独资商业银行 wholly state-owned commercial banks

国有经济（部门） the state-owned（or public）sector

国有企业 state-owned enterprises（SOEs）

国有制 state-ownership

国有资产流失 erosion of state assets

国债回购 government securities repurchase

国债一级自营商 primary underwriters of government securities 过度竞争 excessive competition

宏观调控 macroeconomic management（or adjustment）

宏观调控目标 macroeconomic objectives（or targets）

混合所有制 diversified（mixed）ownership

货币政策态势 monetary policy stance

货款拖欠 overdue obligations to suppliers

J

基本建设投资 investment in infrastructure

基本经济要素 economic fundamentals

基本适度 broadly appropriate

基准利率 benchmark interest rate

机关团体存款 deposits of non-profit institutions

集体经济 the collective sector

加大结构调整力度 to intensify structural adjustment

加工贸易 processing trade

加快态势 accelerating trend

加强税收征管稽查 to enhance tax administration

加权价 weighted average price

紧缩银根 to tighten monetary policy

紧缩政策 austerity policies;tight financial policies

经常账户可兑换 current account convertibility

经济特区 special economic zones（SEZs）

经济体制改革 economic reform

经济增长方式的转变 change in the main source of economic growth（from investmen

t expansion to efficiency gains）

经济增长减速 economic slowdown;moderation in economic growth

可自由兑换货币 freely convertible currency

控制现金投放 control currency issuance

扣除物价因素 in real terms;on inflation-adjusted basis

理顺外贸体制 to rationalize foreign trade regime

利率杠杆的调节作用 the role of interest rates in resource allocation

两极分化 growing income disparity;polarization in income distribution

零售物价指数 retail price index（RPI）

流动性比例 liquidity ratio

流动资产周转率/流通速度 velocity of liquid assets

流动资金贷款 working capital loans

流通体制 distribution system

免二减三 exemption of income tax for the first two years ofmaking profit and 50

% tax reduction for thefollowing three years

扭亏为盈 to turn a loss-making enterprise into a profitable one

扭曲金融分配 distorted allocation of financial resources

农副产品采购支出 outlays for agricultural procurement

农村信用社 rural credit cooperatives（RCCs）

P

泡沫效应 bubble effect

泡沫经济 bubble economy

培育新的经济增长点 to tap new sources of economic growth

片面追求发展速度 excessive pursuit of growth

Q

企业办社会 enterprises burdened with social responsibilities

企业集团战略 corporate group strategy

企业兼并重组 company merger and restructuring

人均收入 per capita income

人民币升值压力 upward pressure on the Renminbi（exchange rate）

社会保障 social safety net;social security（insurance）

深层次矛盾 deep-rooted structural imbalance

审批金融机构 to license financial institutions

税源不足 weak tax base

私营经济（私人经济） the private sector

同业拆借市场利率（中国） CHIBOR（China inter-bank offered rate）

同业融通票据 inter-bank financing bills

W

外部审计 external audit

外国直接投资 foreign direct investment （FDI）

外汇储备 foreign exchange reserves

外汇调剂 foreign exchange swap

外汇占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings

外向型经济 export-oriented economy

外债 external debt

外资企业 foreign-funded enterprises

完善现代企业制度 to improve the modern enterprise system

完税凭证 tax payment documentation

违法经营 illegal business

委托存款 entrusted deposits

稳步增长 steady growth

稳健的银行系统 a sound banking system

稳中求进 to make progress while ensuring stability

系统内调度 fund allocation within a bank

系统性金融危机 systemic financial crisis

下岗工人 laid-off employees

下游企业 down-stream enterprises

现场稽核 on-site examination

现金滞留（居民手中） cash held outside the banking system

乡镇企业 township and village enterprises（TVEs）

消费物价指数 consumer price index（CPI）

消费税 excise（consumption）tax

消灭财政赤字 to balance the budget;to eliminate fiscal deficit

销货款回笼 reflow of corporate sales income to the banking system

销售平淡 lackluster sales

协议外资金额 committed amount of foreign investment

新经济增长点 new sources of economic growth

新开工项目 new projects;newly started projects

新增贷款 incremental credit; loan increment; credit growth; credit expansion 新增就业位置 new jobs;new job opportunities

信贷规模考核 review the compliance with credit ceilings

信号失真 distorted signals

信托投资公司 trust and investment companies

用地审批 to grant land use right

有管理的浮动汇率 managed floating exchange rate

证券投资 portfolio investment

游资（热钱） hot money

有市场的产品 marketable products

有效供给 effective supply

诱发新一轮经济扩张 trigger a new round of economic expansion

逾期贷款 overdue loans;past-due loans

与国际惯例接轨 to become compatible with internationally accepted

与国际市场接轨 to integrate with the world market

预算外支出（收入） off-budget （extra-budgetary） expenditure（revenue）

预调 pre-emptive adjustment

月环比 on a month-on-month basis; on a monthly basis

Z

再贷款 central bank lending

在国际金融机构储备头寸 reserve position in international financial institutions

在人行存款 deposits at （with） the central bank

在途资金 fund in float

增加农业投入 to increase investment in agriculture

增势减缓 deceleration of growth;moderation of growthmomentum

增收节支措施 revenue-enhancing and expenditure control measures

证券交易清算 settlement of securities transactions

证券业务占款 funding of securities purchase

指令性计划 mandatory plan;administered plan

制定和实施货币政策 to conduct monetary policy;to formulate and implement moneta

ry policy

滞后影响 lagged effect

中介机构 intermediaries

中央与地方财政 delineation of fiscal responsibilities

分灶吃饭重点建设 key construction projects;key investment project

周期谷底 bottom（trough）of business cycle

抓大放小 to seize the big and free the small（to maintain close oversight on th

e large state-ownedenterprises and subject smaller ones to market competition） 专款专用 use of funds as ear-marked

转贷 on-lending

转轨经济 transition economy

转机 turnaround

资产贡献率 asset contribution factor

资产利润率 return on assets （ROA）

资产质量 asset quality

资产组合 asset portfolio

资金成本 cost of funding;cost of capital;financing cost

资金到位 fully funded （project）

资金宽裕 to have sufficient funds

资金利用率 fund utilization rate

总交易量 total amount of transactions

adjusted tax basis 已调整税基

allocation of finance income 财务收益分配

allowance for losses on receivables 应收款损失备抵金

alternative uses 改换用途地使用

amenability to foreign investment 外国投资的易受控制程度

amendment 修改

American Law Institute 美国法学会

amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销

applicable securities laws 适用的证券法律

applicable tax life 适用的应纳税寿命

appraisal 评估

appraisers 评估人员

appreciation 溢价

appropriation provisions 拨款条例

bargain renewal option 廉价续租任择权

basic earnings per share 每股基本收益

book loses 账面亏损

borrower 借款人

BPO(bargain purchase option)廉价购买任择权

bundled additional services 捆绑（在一起的）附加服务

central authority中央集权

certificate of acceptance接受证书、验收证书 certificate of participation共享证书

constructive sale推定出售

consulting and advisory services咨询及顾问服务

Consumer Credit Act（德国）消费者信用法

consumer price index消费者价格指数

consumer secured transaction消费者有担保交易

Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约

credit and liquidity enhancement信用及流动性增级

credit card receivables信用卡应收款

diluted earning per share每股稀释后收益

direct and consequential damage直接和间接损失

direct financing lease直接融资租赁

discrimination差别待遇

disguised credit sale变相信贷销售

disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）

dispute resolution process争议解决程序

贷方帐项 credit account||creditor account

借方帐项 debit account||debtor account

与 银行开立一户头 to open an account with

与 银行建立交易 to keep account with

继续记帐 to keep account

与 有交易 to have an account with

作成会计帐||有往来帐项 to make out an account with

清算||清理债务 to make up an account

清洁帐目||与 停止交易 to close one''s account with

结帐 to close an account

清理未付款 to ask an account||to demand an account

结清差额 to balance the account with

清算 to settle an account||to liquidate an account||to square an account

审查帐目||监查帐目 to audit an account

检查帐目 to examine an account

转入 A 的帐户 to charge the amount to A''s account

以计帐方式付款 to pay on account

代理某人||为某人 on one''s account||on account of one

为自己计算||独立帐目 on one''s own account

由某人收益并负风险 on one''s account and risk||for one''s account and risk 由某人负担 for one''s account||for account of one

按某人指示||列入某人帐户 by order and for account of one

列入 5 月份帐目 for May account

编入某中帐项下 to pass to the account of||to place to the account of

寄出清算书 to send in an account||to send in render an account

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

提示要求付款 to present for payment

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

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

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

无记名背书 general endorsement||blank endorsement

记名式背书 special endorsement||full endorsement

交易行情表 course of exchange||exchange table

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

填写收据 to make out a receipt

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

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 engagement

s 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 f

or 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 ti

me ||Kindly postpone the time for payment a little longer

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

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

无条件信用证 open credit||free credit

普通信用证 general letter of credit

旅行信用证 circular letter of credit

特别信用证 special letter of credit

信用证底帐 letter of credit ledger

信用证发行帐 letter of credit issued account

请明天再次提出为荷 present again tomorrow

保证付款 good for payment

已付款 received payment||payment received

上开价金已收到 value received||for value received

上开价金系经核算 value in account

上开金额与发票相同 value as per invoice

上开金额与通知书相符 value as per advice

Enclosed please find a new deposit certificate No 500 for $100,000, which represents the principal and interest of the old certificate you sent us for renewa

l

如存款为 100 元以上, 我们将乐意接受。