常用经济术语词汇大全.docx

1、常用经济术语词汇大全国民经济、对外经济贸易 NATIONAL ECONOMY, FOREIGN ECONOMIC RELATIONS AND TRADE经济指标 economic indicators社会总产值 total product of society国民生产总值 GNP (Gross Domestic Product)国内生产总值 GDP (Gross Domestic Product)人均国内生产总值 GDP per capita工农业总产值 gross output value of industry and agriculture国民收入 national income购买力平

2、价法 purchasing power parity财政收入 state revenue社会商品零售总额 total volume of retail sales社会零售物价总指数 general retail price index百分点 percentage points八五规划 the 8th Five-Year Plan for National Economic and Social Development计划经济 planned economy统购统销 state monopoly over purchase and marketing市场经济 market economy指令性计

3、划 mandatory plan指导性计划 guidance plan市场调节 market regulation建立市场经济、法制、民主监督和廉政三个机制 establish operational mechanisms of market economy, rule by law, democratic supervision and incorruptible government抓好农业、交通能源、教育科技三个基础 stress priorities over agriculture, transportation and energy supply, education and sc

4、ience and technology实现产业结构、生态环境和人口素质三个优化 optimize industrial structure, ecological environment and the quality of population第一、二、三产业 primary, secondary and tertiary industries外向型经济 export-oriented economy创汇型企业 foreign exchange-earning enterprise劳动密集型 labor intensive技术、智力、资本密集型 technology, knowledge

5、or capital intensive高附加值的深加工 down-stream processing with high added-value优化资源配置 optimize allocation of resources生产力 productive forces生产资料 capital goods科研成果产业化 industrialization of research findings火炬计划 Torch Plan技术入股 technology appraised as capital stock风险投资 venture investment/capital固定资产投资 investme

6、nt in fixed assets折旧费 depreciation cost关系民生的产品 products vital to the peoples livelihood供大于求 oversupply供不应求 short supply经济过热 overheated economy抑制炒房地产热 stem frenzied and speculative trading in the property market宏观调控 macro-economic control经济杠杆 economic levers产业政策 industrial policy财政, 税收, 信贷，利率, 汇率 pub

7、lic financing, taxation, credit, interest rate, exchange rate提高经济效益 enhance economic performance/returns社会效益 social effect/returns实现持续、稳定、协调的发展 bring about sustained, stable and coordinated development财政赤字(盈余 ) budget deficit(surplus)外贸出口总额 gross foreign export value外商直接投资协议金额 contracted foreign dir

8、ect investment实际利用外资 foreign investment in actual use三资企业(中外合资合作、外商独资经营) three kinds of enterprises with foreign investment: sino-foreign joint venture, contractual joint venture允许外商独资经营 allow full foreign equity operation优惠条件 confessional terms; favorable terms减免税收 tax reduction and exemption合作方式 a

9、pproaches to cooperation出资方式 means of contributing investment合营期限 contract term of a joint venture三来一补 (来料加工,来件装配,来样加工) processing and compensation trades(processing with materials or given samples, assembling supplied components)贸易伙伴 trade partner转口贸易 transit trade外贸顺差 foreign trade surplus积极引进外来资金

10、、技术、人才和管理经验 actively introduce capital, technology, competent professionals and managerial expertise form outside交钥匙工程 turn-key project招标承包制 bidding invitation contract system招标出售技术 bids for technology公开招标 call for bid; tenders招标单 invitation for bid (IFB)标书 bidding document竟标 competitive bidding投标 b

11、id for a project投标报价书 bid proposals评标 bid proposal evaluation开标 bid opening中标 win a bid; be awarded a tender拍卖 auction租赁 leasing保税区 bonded area; free trade area对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收未清账款；未付账单，未结算账目outstandin

12、g account贷方账项credit account借方账项debtor account应付账account payable应收账account receivable新交易|新账new account未决账|老账old account现金账cash account流水账running account暂记账|未定账suspense account逾期账款，过期未付账款|延滞账overdue account|pastdue account杂项账户sundry account详细账单|明细表detail account坏账bad account会计项目title of account会计薄|账薄a

13、ccount-book营业报告书|损益计算表account of business|business report借贷细账|交验账account rendered明细账account stated与. 银行开立一户头to open an account with与继续交易，与有账务往来to keep account with继续记账to keep account与有交易to have an account with作成会计账|有往来账项to make out an account with清算|清理债务to make up an account与停止交易to close ones accoun

14、t with结账to close an account请求付账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审查账目|监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to As account先付to pay on account代理某人|为某人on ones accou

15、nt|on account of one为自己计算|独立账目on ones own account由某人收益并负风险on ones account and risk|for ones account and risk由某人负担for ones account|for account of one按某人指示|列入某人账户by order and for account of one列入5月份账目for May account报账render an accountWhat kind of account did you have in your mind?你想开哪种帐户?Do you like t

16、o open a current account?你想开一个活期存款帐户吗?A deposit or current account?定期还是活期?Please tell me how you would like to deposit your money.请告诉我你想存何种户头?Theres a service charge for the checking account but no charge for the savings.支票户头要收服务费，现金户头不收。Our minimum deposit for a savings account is 100 dollars.我们储蓄存

17、款的最低存款额是100美圆。Five yuan is the minimum original deposit.最低起存款额是5元。You can open a savings account at any time with an initial deposit of 50 dollars.你可随时以50美圆的起存额开立储蓄帐户。Even one yuan is all right.甚至一元也可以起存。Here is your pasbook. Please bring it back when you deposit or withdraw money any time you like.

18、 Keep it well and inform us whenever you lose it.这是你的存折，存取款时请带来。保管好存折，遗失请告诉我们。I should like to open a current account.我想开一个活期存款帐户。I need a checking account so that I can pay my bill.我需开个支票帐户，这样就能付帐。Wed like to know how we open a checking-savings account.我们想知道如何开一个支票储蓄帐户。I have a checking account her

19、e.我在这里有一个支票存款帐户。I think Id like a deposit account.我想要开个定期存款帐户。Can I open a current account here?我能否在这儿开个活期存款帐户？I want to open a deposit account with you.我要开个储蓄帐户。Id like to open a deposit account with you.我想在你们这儿开个定期存款帐户。Could you tell me the difference between a savings account and a checking accou

20、nt?请告诉我储蓄存款与支票存款的区别好吗？Please tell me the procedure for opening a savings account.请告诉我开个储蓄帐户需要什么手续。Will 100 yuan be enough for a minimum deposit?100元作最低存款额够吗？Id like to know whether a 200 yuan deposit will be enough for opening a checking account.我想知道开一个支票帐户200元存款是否够。Could you tell me how to operate

21、this account?请告诉我如何经管这个帐户好吗？Is there any minimum for the first deposit?第一次储蓄有最低限额吗？How much does each account cost?每个帐户要花多少钱？Useful Phrasescurrent deposit, current account 活期存款fixed deposit, fixed account 定期存款fixed deposit by installments 零存整取joint account 联名存款帐户to open an account 开户头银行英语口语存款How muc

22、h do you want to deposit with us?你想在我们这存多少？How much do you wish to pay into your account?你希望在你的户头上存多少？How much money do you plan to keep in your account on a regular basis?你计划在你的户头上定期存放多少钱？How much cash do you plan to deposit in your account?你有多少钱要存入呢？I think you may deposit your money with the bank

23、, or leave it here for temporary safe-keeping.我认为你可把钱存入银行，或留在银行暂保管起来。Would you please fill in the depositing form, giving the sum of money youre to deposit as well as your name, address and professional unit?请填张存款单，写明要存的数额以及你的姓名，地址和工作的单位，好吗？I want to deposit 300 yuan in my account.我想在我的户头上存300元。I wa

24、nt to deposit these cheques in my account.我想把这些支票存在我的户头上。Id like to pay 200 yuan into my deposit account.我想在在我的定期存款户头上存200元。I want to deposit my paycheck.我想存入我的工资支票。Id like to know whether I can cash a cheque here.我想知道我能否在这兑换支票。Will you please cash this travelers cheque?请兑现这张旅行支票好吗？Id like to cash t

25、his money order.我想兑现这张汇款单。I want to cash the balance of a travelers letter of credit.我要把旅行信用证的结余兑现。Will you please tell me whether you charge for cheques?请告诉我兑换支票收手续费吗？Could you tell me how much the checks cost?请告诉我这些支票要花多少钱？What if I overdraw?如果透支了怎么办？Please sign your name on the bottom line if you

26、 want to cash the check.如果想兑支票，请在底线上签名。Please write your account number on the back of the check.请在支票背面写上你的帐号。We honored the check as the overdraft was only 5 yuan.我们承兑这张支票的透支额只有5元。Please endorse the cheque.请背签这张支票。The travelers checks cost 1.5% of the total amount of purchase.旅行支票手续费是购买总额的1.5%.Here

27、s the cheque book. When you send a cheque by post be careful to cross it, but if you wish to cash a cheque yourself, you must leave it open.这是一本支票簿，你邮寄支票时，注意要在支票上打叉线。但是如果你本人想开张兑现支票，就不可打叉线。Each cheque you write will cost 2 dollars.你每开一张支票将花2美圆。Useful Words and Phrasesaccount number 帐目编号depositor 存户pa

28、y-in slip 存款单a deposit form 存款单a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to counter sign 双签to endorse 背书endorser 背书人to cash 兑现to honor a cheque 兑付to dishonor a cheque

29、 拒付to suspend payment 止付cheque,check 支票cheque book 支票本order cheque 记名支票bearer cheque 不记名支票crossed cheque 横线支票blank cheque 空白支票rubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票travelers cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandars

30、note 庄票，银票（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

31、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 As

32、sumption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 Owners 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 Con

33、sistent 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 Proce

34、dure/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

35、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 p

36、ayable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

37、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 inve

38、ntory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请求付款恳请速予汇款为荷。An early remittance will be appreciated.迟付的60美元， 请速予寄下为荷。Please let us

39、have your check for the $60 now past overdue.有鉴于此，相信贵方将随复函寄来支票， 特此致谢。With these facts before you， we feel sure that you will send us your check by return mail. Thank you.我们恳求，对此部分能速予结账为荷。We urge that you make this settlement without delay.何不立即对此案作一结算？ 请在今日将支票随函发出即可。Why not settle this matter now？ Ju

40、st attach your check to this letter， and send it by todays mail.催告付款为加清本账目，我方多次催促，但未有任何效果。所以为收回本账款项，准备向法院起诉，特此通知。Having made repeated applications for apyment of this amount without avail， we now give you notice that we shall take out a summons for recovery of the same下星期一以前未能清结本件款项，不得已，将委任我公司顾问律师处理

41、。We wish to state that if the account be not paid by Monday next， we shall be forced to place the matter in the hands o four solicitors.贵方虽多次答应付款结账，但迄今尚未结清。如在本月底以前，尚未拔款结清，只好委托我公司顾问律师处理。In spite of your repeated promises to let us have a cheque， we are still without a settlement of your outstanding a

42、ccount， and therefore， unless same is settled by the end of this month， we shall be compelled to hand over the matter to our solicitor.对于此事，贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所，复函时请汇足够金额，以结此账，否则只好采取其它途径，特此函告。As you seem to take advantage of you leniency in this matter， we now give you the final notice that， u

43、nless we shall receive a substantial amount on account by return of post， we shall adopt other measures for its recovery.承兑汇票贵方9月1日函及所附以George Bury公司为付款人、面额500美元见票后60日付款的汇票一张均已收悉，现已获得及时承兑，到期后将记入贵方贷方帐户。I am favoured with your esteemed letter of the first Sept., encloseing $500 in a bill at sixty days

44、 sight, on George Bury & Co., which, having been duly honoured, will appear to your credit at maturity.你方由本人指定以Martin公司为付款人的三张汇票，已由史密斯公司承兑。Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co.贵方10月7日开出的，票面日期30天后付款、由贵方指定付款人的汇票，将及时获得承兑。Your draft under date of th 7th Oct.,

45、at 30 days date to your own order, will be duly honoured.无法承兑汇票我们很遗憾地声明，以须藤先生为付款人的票面560,000美元的汇票已遭拒付，我们不得不要求贵方汇寄567,500美元。包括由此而产生的费用在内。We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured by non-payment, and we shall be obliged by your remitting us $567,500, amount of same and charges incurred.由矢野先生承兑的贵方汇票第2345号、面额2,500,000美元，已遭拒付，特此声明。We state that your draft, No. 2345, for $2,500,000, duly accepted by Mr. Yano, has been dishonoured by non-payment.3月1日已通知贵方的未获承兑的汇票，金额1,000,000美元, 虽已到期但未获清偿。我不得不将该票寄还并附寄拒付证书一份以及我的佣金和费用的帐目一份。这笔金额共计1,013,500美元，我已向贵方开出凭大木先生或指定付款人的即