保本英文

主营业务core business

常用会计类英文词汇包括：

1、股票 Short-term investments - stock

股票是股份公司发行的所有权凭证，是股份公司为筹集资金而发行给各个股东作为持股凭证并借以取得股息和红利的一种有价证券。

2、银行承兑汇票 Bank acceptance

银行承兑汇票是商业汇票的一种。指由在承兑银行开立存款账户的存款人签发，向开户银行申请并经银行审查同意承兑的，保证在指定日期无条件支付确定的金额给收款人或持票人的票据。

3、应收利息 Interest receivable

应收利息是指短期债券投资实际支付的价款中包含的已到付息期但尚未领取的债券利息。

4、库存商品 Finished goods

库存商品是指企业已完成全部生产过程并已验收入库，合乎标准规格和技术条件，可以按照合同规定的条件送交订货单位，或可以作为商品对外销售的产品以及外购或委托加工完成验收入库用于销售的各种商品。简而言之，库存商品指一切闲置的，用于未来的，有经济价值的商品。

5、长期投资 Long-term investment

长期投资是指不准备随时变现，持有时间超过1年的企业对外投资。长期投资之所以区别于短期投资，不但是投资期限的长短，更在于投资目的的不同。

6、现金 Cash

现金（cash）,是指各主权国家法律确定的，在一定范围内立即可以投入流通的交换媒介。

7、减值准备 Depreciation reserves

减值准备是指资产的帐面价值超过其可收回金额，判断资产是否减值，应依据资产可能已经发生减损的某些迹象，如果存在任何一种迹象，企业应对其可收回金额进行正式估计。

8、固定资产 Fixed assets

固定资产是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的，价值达到一定标准的非货币性资产，包括房屋、建筑物、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。

9、累计折旧 Accumulated depreciation

“累计折旧”账户属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，贷方登记增加，借方登记减少，余额在贷方。

10、在建工程 Construction-in-process

在建工程，指企业资产的新建、改建、扩建，或技术改造、设备更新和大修理工程等尚未完工的工程支出。在建工程通常有“自营”和“出包”两种方式。

是指总销售收入和总成本相等,既无盈利,也不亏损,正好保本的销售量(额),又称"损益平衡点""盈亏临界点"。英文的“保本点”是:Breakevenpoint。保本点是指能使企业达到保本状态时的业务量的总称（记作BEP）。即在该业务量水平下，企业的收入正好等于全部成本；超过这个业务量水平，企业就有盈利；反之，低于这个业务量水平，就会发生亏损。在我国，保本点又被称作盈亏临界点、盈亏平衡点、损益两平点、够本点等。它是指企业经营处于不赢不亏状态所须达到的业务量（产量或销售量），是投资或经营中一个很重要的数量界限。近年来，盈亏平衡分析在企业投资和经营决策中得到了广泛的应用。

这个百度一下应该很多啊。acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结

全给你好了，你可能以后会用到澳大利亚币 AUSTRALIAN DOLLAR(AUD) 保本保息准备 RESERVE FOR INTEREST & PRINCIPAL 保兑银行 CONFIRMING BANK 保付支票 CERTIFIED CHECKS 保管品 PROPERITY UNDER CUSTODY 保管有价证券 SECURITIES UNDER CUSTODY 保留盈余 RETAIN EARNINGS 保证金交易 MARGIN TRADINGS 保证款项 GUARANTEE 保证品 GUARANTEE EFFECTS 保证责任准备 RESERVE FOR GUARANTEE REPAYMENT 备抵呆帐 ALLOWANCE FOR BAD DEBTS 备抵呆帐 ALLOWANCE FOR BAD DEBTS 备抵损失 RESERVE FOR LOSS ON 备抵折旧 ACCUMULATED DEPRECIATION 本期损益 PROFIT OR LOSS-CURRENT PERIOD 本行支票 CASHIER'S CHECKS 比利时法朗 BELGIAN FRANC(BEF) 不动产投资 INVESTMENTS IN REAL ESTATE 不动产投资损益 GAIN ON INVESTMENT-REAL ESTATE 不可转让定存单 NON-NEGOTRABLE CERTIFICATE OF DEPOSIT 差额准备 AREA ASSETS AND LIABILITIES 拆放同业 CALL LOANS TO BANKS 长期担保放款 LOGN-TERM LOANS SECURED 长期放款 LONG-TERM LOANS 敞口(头寸) POSITION 承兑汇票 ACCEPTANCE DRAFTS 承受担保品 PLEDGED PROPERTIES TAKE OVER 承销有价证券 CONSIGNMENT SECURTIES 初级(发行)市场 PRIMARY MARKET 出口商 EXPORTER 出口押汇 OUTWARD DOCUMENTARY BILLS 催收款项 OVER-DUE LOANS 存本取息储蓄存款 INTEREST DRAWING SAVINGS DEPOSITS 存出保证金 GUARANTEE DEPOSITS 存出典权 COLLATERAL FORECLOSED 存放同业 DUE FROM BANKS 存放央行 DUE FROM CENTRAL BANK 存款不足 NOT SUFFICIENT FUND 存款准备金 RESERVE REQUIREMENT 存款利率 RATE ON DEPOSIT 存入保证金 GUARANTEE DEPOSITS AND MARGINS RECEIVED 存入典权 MORTGAGE FUNDS DEPOSITED IN 次级(流通)市场 SECONDARY MARKET 代理买入房地产 LAND AND BUILDING BOUGHT 代理买入期证券 FORWARD SECURITIES BOUGHT FOR CUSTOMERS 代理卖出房地产 BUILDING AND LAND SOLD FOR CUSTOMERS 代理卖出期证券 COLLECTION FOR CUSTOMERS-FORWARD SECURITIES SOLD 代理期付款项 COLLECTION FOR CUSTOMERS-CONTRACT PAYMENTS 代理期收款项 ACCOUNTS RECEIVABLE UNDER FORWARD CONTRACTS FOR CUSTOMERS 代理行 CORRESPONDENT BANK 代售旅行支票 CONSIGNMENT TRAVELLERS' CHECKS 待抵销追索债权 CONTRA ACCOUNT-CLAIMED DEBTS 待交换票据 CHECKS FOR CLEARING 待整理资负 RESERVE FOR VALUATION OF AFFECTED 担保透支 OVERDRAFTS SECURED 丹麦币 DANISH KRONE(DKK) 电汇 TELEGRAPHIC TRANSFER(T/T) 店头市场 OVER THE COUNTER(OTC) 掉期交易 FOREIGN EXCHANGE SWAP 递延收益 DEFERRED REVENUE 定期存单 CERTIFICATE OF DEPOSIT 定期存款 TIME DEPOSITS 多头(买超) LONG POSITION 短期担保放款 SHORT-TERM LOANS SECURED 短期放款 SHORT-TERM LOANS 兑换 EXCHANGE ACCOUNTS 兑换损失准备 RESERVE FOR FOREIGN EXCHANGE LOSS 兑换损益 GAIN ON EXCHANGE 法定公积 LEGAL SURPLUS 房屋及建筑 BUILDINGS AND STRUCTURES 风险管理 RISK MANAGEMENT 风险值 VALUE-AT-RISK 分期付款 INSTALLMENT 浮动利率存单 FLOATING RATE CD 付款指令 PAYMENT ORDER 个人贷款 PERSONAL LOAN 杠杆效果 LEVERAGE EFFECT 公开市场操作 OPEN MARKET OPERATIONS 公开市场政策 OPEN MARKET POLICY 公司债 CORPORATED BONDS 共同基金 MUTUAL FUND 固定资产增值公积 FIXED ASSETS APPRAISAL SURPLUS 固定利率存单 FIXED RATE CD 国库券 TREASURY BILLS 国民生产毛额 GROSS NATRONAL PRODUCT 海外共同基金 OVERSEAS MUTUAL FUND 荷兰币 DUTCH GUIDER(NLG) 划线支票 CROSS CHECKS 汇出汇款 REMITTANCE AND DRAFTS ISSUED 汇出汇款 OUTWARD REMITTANCE 汇款人 REMITTER 汇款银行 REMITTING BANK 汇票 BILLS OF EXCHANGE 汇入汇款 INWARD REMITTANCE 活期储蓄存款 DEMAND SAVINGS DEPOSITS 活期存款 DEMAND DEPOSITS 货币交换 CURRENCY SWAPS(CS) 货币利率交换 CROSS CURRENCY SWAPS(CCS) 货币市场 MONEY MARKET 基本汇率 BASIC RATE 基本利率 PRIME RATE 机械设备 MACHINERY EQUIPMENT 即期汇率 SPOT RATE 即期汇票 SIGHT DRAFT 即期外汇交易 SPOT EXCHANGE TRANSACTION 记名汇票 REGISTERED BILLS 加币 CANADIAN COLLARS(CAD) 交叉汇率 CROSS RATE 交换交易 SWAPS 交换期权 SWAPTIONS 交通及运输设备 TRANSPORTATION AND COMMUNICATION EQUIPMENT 交易标的资产 UNDERLYING ASSETS 交易汇(价)差 SPREAD 交易商 TRADER 结汇 SETTLEMENT OF FOREIGN EXCHANGE 金融市场 FINANCIAL MARKET 金融债券 BANKING BONDS 进口商 IMPORTER 进口押汇 INWARD DOCUMENTRAY BILLS 禁止背书转让 NOT NEGOTIABLE 经纪商 BROKER 净资产价值 NET ASSET VALUE 捐赠公积 DONATION SURPLUS 开办责 ORGANIZATION EXPENSES 开证银行 ISSUING (OPENING) BANK 库存外币 FOREIGN CURRENCY ON HAND 库存现金 CASH ON HAND 可转让定存单 NEGOTIABLE CERTIFICATE OF DEPOSIT 空头(卖超) SHORT POSITION 扣帐通知 DEBIT ADVICE 追索债权 CLAIM DEBTS 准备比率 RESERVE RATIO 租赁权益 RENTAL UNDER LEASEHOLD 资本 CAPITAL 资本适足率 CAPITAL ADEQUACY RATIO(CAR) 资本市场 CAPITAL MARKET 资产负债表内交易 ON-BALANCE-SHEET 资产负债表外交易 OFF-BALANCE-SHEET 作业风险 OPERATIONAL RISK 累积亏损 ACCUMULATED DEFICITS 累积盈余 UNDIVIDED PROFITS 利率交换 INTEREST RATE SWAP(IRS) 利率期权 INTEREST RATE OPTIONS 利率期权 INTEREST RATE OPTIONS 利率上下限 COLLARS 利率上限 CAPS 利率下限 FLOORS 利息收入 INTEREST RECEIVED 联行往来 INTER-BRANCH ACCOUNTS 零存整付储蓄存款 CLUB SAVINGS DEPOSITS 流动性风险 LIQUIDITY RISK 伦敦银行同业拆放利率 LONDON INTERBANK OFFERING RATE(LIBOR) 履约价格 EXCERCISE PRICE 马克 DEUTSCHE MARKS(DEM) 买超 OVER BOUGHT 买卖票券损益 GAIN ON TRADING BILLS AND SECURITIES 买入承兑汇票 ACCEPTANCE PURCHASED 买入定期存单 CERTIFICATE OF REPOSIT PURCHASED 买入汇款 BILLS PURCHASED 买入汇率 BUYING RATE 买入期权 CALL OPTIONS 买入期证券 FORWARD SECURITIES BOUGHT 买入商业本票 COMMERCIAL PAPERS PURCHASED 买入有价证券 SECURITIES PURCHASED 买入远期外汇 FORWARD EXCHANGE BOUGHT 卖超 OVER SOLD 卖出汇率 SELLING RATE 卖出期权 PUT OPTIONS 卖出期证券 FORWARD SECURITIES SOLD 卖出运期外汇 FORWARD EXCHANGE SOLD 贸易汇票 TRADE BILLS 美元 US DOLLARS(USD) 名目利率 NOMINAL RATE OF INTEREST 密押 TEST KEY 年息 ANNUAL RATE 内部往来 INTER-DEPARTMENTAL ACCOUNTS 挪威币 NORWEGIAN KRONE(NOK) 票汇 DEMAND DRAFT(D/D) 平盘 SQUARE 其他长期投资 OTHER LONG-TERM INVESTMENT 其他递延费用 OTHER DEFERRED CHARGES 其他设备 OTHER EQUIPMENT 其他应付款 OTHER PAYABLES 其他应收款 OTHER ACCOUNT RECEIVABLE 其他预付款 OTHER PREPAYMENTS 其他预收款 OTHER ACCOUNTS COLLECTED IN ADVANCE 企业投资 INVESTMENT IN ENTERPRISE 企业投资损益 GAIN ON INVESTMENT-ENTERPRISES 期付款项 ACCOUNTS PAYABLE UNDER FORWARD CONTRACTS 期货交易 FURTURES 期满日 EXPIRATION DAY 期权买方 HOLDER 期权卖方 WRITER 期收款项 ACCOUNTS RECEIVABLE UNDER FORWARD CONTRACTS 前年度损益调整 PROFIT OR LOSS ADJUST ACCOUNT-PREVIOUS YEAR 潜在风险 POTENTIAL RISK 清偿银行 REIMBURSING BANK 清算银行 CLEARING BANK 权利金 PREMIUM 入帐通知 CREDIT ADVICE 瑞典币 SWEDISH KRONE(SEK) 瑞士法朗 SWISS FRANC(CHF) 日息(日拆) DAILY RATE 日元 JAPANESE YEN(JPY) 融通汇票 FINANCE BILLS 商品标的物 UNDERLYING 商品交换 COMMODITY SWAPS 商业本票 COMMERCIAL PAPERS 商业汇票 COMMERCIAL BILLS 上期损益 PROFIT OR LOSS-PREVIOUS PERIOD 实际利率 ACTUAL RATE OF INTEREST 实质利率 REAL RATE OF INTEREST 市场风险 MARKET RISK 市场做成者 MARKET MAKER 收款人 PAYEE 收款银行 PAYING BANK 收入公积 PAID-IN SURPLUS 手续费收入 COMMISSION RECEIVED 受托承销有价证券 SECURITIES CONSIGNMENT IN 受托代放款 LIABILITIES ON JOINT LOANS 受托代放款 LIABILITIES ON JOINT LOANS 受托代收保险费 COLLECTION FOR CUSTOMERS INSURANCE PREMIUMS 受托代收房地租 COLLECTION FOR CUSTOMERS-RENT 受托代收款 COLLECTION PAYABLE FOR CUSTOMERS 受托代收款 COLLECTIONS PAYABLE FOR CUSTOMERS 受托代售旅行支票 TRAVELLERS'CHECKS CONSIGNMENT IN 双重货币存款 DUAL-CURRENCY DEPOSITS 套利 ARBITRAGE 特别公积 SPECIAL SURPLUS 贴现 BILLS DISCOUNTED 通知银行 ADVISING BANK 同业拆放 CALL LOANS FROM BANKS 同业存款 DUE TO BANKS 同业融资 FUND BORROWED FROM BANKS 同业透支 BANK'S OVERDRAFTS 透支 OVERDRAFTS 透支同业 OVERDRAFT ON BANKS 土地 LAND SITE FOR BUILDINGS 外币定期存款 TIME DEPOSITS-FOREIGN CURRENCY 外币活期存款 DEMAND DEPOSITS-FOREIGN CURRENCY 外币期权 CURRENCY OPTIONS 外汇避险 HEDGE 外汇部位(头寸) FOREIGN EXCHANGE POSITION 外汇定期存款 TIME DEPOSITS-FOREIGN EXCHANGE 外汇管制 EXCHANGE RESTRICTION 外汇活期存款 DEMAND DEPOSITS-FOREIGN EXCHANGE 外汇交易中心 FOREIGN EXCHANGE CENTER 外汇准备 FOREIGN EXCHANGE RESERVE 外汇抛补 COVER 外汇市场 FOREIGN EXCHANGE MARKET 外汇投机客 SPECULATOR 外汇银行 FOREIGN EXCHANGE BANK 退票 RETURN CHECK 托办往来 TRUST ACCOUNTS UNDER CONTRACTS 未收资本 SUBSCRIBED CAPITAL RECEIVABLE 未摊销投资溢价 UNAMORTIZED PREMIUM 未摊销投资折价 UNAMORTIZED DISCOUNT 西班牙币 SPANISH PESETA(ESP) 无记名汇票 BEARER BILLS 销帐 ACCOUNT RECOCILEMENT 消费性贷款 CONSUMPTION LOANS 新加坡银行同业拆放利率 SINGAPORE INTERBANK OFFERING RATE(SIBOR) 信汇 MAIL TRANSFER(M/T) 信托资产 TRUST ASSETS 信用风险 CREDIT RISK 信用状款项 LETTERS OF CREDIT 信用状申请人 APPLICANT 信用状受益人 BENEFICIARY 信用证 LETTER OF CREDIT(L/C) 行员定期储蓄存款 STAFF TIME SAVINGS REPOSITS 行员活期储蓄存款 STAFF DEMAND SAVINGS DEPOSITS 押汇银行 NEGOTIATING BANK 央行存款 DUE TO CENTRAL BANK 央行放款转融资 LOANS TRANSFERRED TO CENTERAL BANK 央行其他融资 FUNDS BORROWED FROM CENTRAL BANK-OTHERS 央行贴现转融资 BILLS REDISCOUNTED WITH CENTRAL BANK 衍生金融产品 DERIVATIVES 意大利里拉 ITALIAN LIRA(ITL) 意外损失准备 RESERVE FOR CONTINGENCIES 银行承兑汇票 BANKERS' ACCEPTANCE DRAFTS 银行费用 BANKING CHARGES 银行公会 BANKER'S ASSOCIATION 银行汇票 BANKERS' BILLS 英镑 BRITISH POUND(GBP) 应(未)收代收款 COLLECTION RECEIVABLE FOR CUSTOMERS 应付保管有价证券 SECURITIES UNDER CUSTODY FOR CUSTOMERS PAYABLE 应付代收款 ACCOUNTS PAYABLE COLLECTED FOR CUSTOMERS 应付费用 EXPENSES ACCRUED 应付股利 DIVIDERDS PAYABLE 应付利息 ACCRUED INTEREST PAYABLE 应付票据 NOTES PAYABLE 应付所得税 ACCRUED INCOME TAX PAYABLE 应付帐款 ACCOUNTS PAYABLE 应解汇款 REMITTANCE OUTSTANDING 应收保证款项 CUSTOMERS' LIABILITIES UNDER GUARANTEES 应收承兑票款 CUSTOMERS' LIABILITIES UNDER ACCEPTANCE 应收代放款 JOINT LOANS 应收代收保险费 INSURANCE PREMIUM RECEIVABLE FOR CUSTOMERS 应收代收房租 RENT RECEIVABLE FOR CUSTOMERS 应收利息 ACCRUED INTEREST 应收票据 NOTES RECEIVABLE 应收收益 INCOME RECEIVABLE 应收信用状款项 CUSTOMERS' LIABILITIES UNDER LETTERS OF CREDIT 应收帐款 ACCOUNTS RECEIVABLE 盈亏拨补 PROFIT OR LOSS APPROPRIATION 有权签章人 AUTHORIZED SIGNATURE 预付出口结汇款 ADVANCE SURRENDER OF EXPORT EXCHANGE 预付费用 PREPAID EXPENSES 预付股利 PREPAID DIVIDEND 预付利息 PREPAID INTEREST 预付所得税 PREPAID INCOME TAX 预收资本 CAPITAL RECEIVED IN ADVANCE 预收利息 INTEREST COLLECTED IN ADVANCE 预收收益 INCOME COLLECTED IN ADVANCE 预算赤字 BUDGET DEFICIT 员工退休金准备 RESERVE FOR STAFF RETIREMENT 远期汇率 FORWARD RATE 远期外汇交易 FORWARD EXCHANGE TRANSACTION 月息 MONTHLY RATE 运期汇票 USANCE DRAFT 运期交易 FORWARDS 运期利率协议 FORWARD RATE AGKEEMENT(FRA) 运送中现金 CASH IN TRANSIT 在建工程 CONSTRUCTION WORK IN PROGRESS 暂付款项 CLEARING ACCOUNT 暂收款项 CLEANING ACCOUNT 债券 BONDS 债券发行费用 BOND ISSUANCE EXPENSES 债券溢价 BOND PREMIUM 债券折价 DISCOUNT ON BONDS 展期定存单 ROLLOVER CD 帐户行 DEPOSITORY BANK 整存零付储蓄存款 ANNUITY SAVINGS DEPOSITS 整存整付储蓄存款 TIME SAVINGS DEPOSITS 证券经纪收入 INCOME FROM BROKER'S OPERATIONS 证券投资 INVESTMENTS IN SECURITIES 芝加哥期权交易所 CHICAGO BOARD OPTIONS EXCHANGE(CBOE) 支票存款 CHECKING ACCOUNTS 执行价格 STRIKE PRICE 质借 HYPOTHECATION 中期担保放款 MEDIUM-TERM LOANS SECURED 中期放款 MEDIUM-TERM LOANS 中心汇率 CENTRAL RATE 主合同 MASTER CONTRACT 重贴现率 RE-DISCOUNT RATE 重置成本 REPLACEMENT COST 周转金 PETTY CASH