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1、财务制度,英文篇一：公司财务管理制度公司财务管理制度第一章总 则 General Pricciple第一条 为了加强公司的财务管理和财务监督工作，保护本公司和投资人各方的利益，根据国家有关外商投资企业的法律、法规等，特制定本制度。1. This system is hereby established in the list of national laws and regulations regarding to foreign investment enterprise in order to well manage and supervise financial affairs of t
2、his xxpany and protect interests of the xxpany and investors. 2.第二条 本制度适用于上海有限公司。2. This system is applicable to Shanghai Co., Ltd.第三条 公司的财务活动，遵守中国的有关法律、法规和本规定，接受国家财税机关的检查和监督，并对董事会及投资人各方负责。3. All financial activities of this xxpany conform to Chinese laws, regulations and this system, receive inspec
3、tion and supervision of state financial and tax authority and are responsible to board of directors and investors.第四条 公司各部门和职员办理财会及财会相关事务，必须遵守本制度。4. Departments and employees of this xxpany shall abide by this system when involved in financial affairs or such affairs concerned.第二章 现金管理 Cash第五条 严格按照中
4、国人民银行规定的现金管理办法和财政部关于企业单位货币资金管理和控制的规定，办理有关现金收支业务。5. Handle cash receipts and payments strictly in accordance with Cash Management Methods formulated by Chinese Peoples Bank and Stipulations on Managing and Controlling Currency and Capital by financial department.第六条 办理现金收支业务时，应当遵守以下规定：6. Following ru
5、les must be observed when handling cash receipts and payments:1.按照现金管理规定，现金应控制在核定库存限额之内。 Amount of cash shall not be beyond authorized stock according to cash management stipulation.2.凡各项业务收入的现金必须当日交存银行。 All cash receipts shall be deposited intact in the bank each day.3.与单位之间的经济往来，除零星小额的支付可以使用现金外，必须
6、通过银行结算。 All economic transactions with other units shall be settled among banks except that petty cash disbursement can be made by imprest.4.向银行存入和支取现金的凭证，必须如实注明现金和用途。 Faithfully indicate source and purpose of cash in each voucher of saving and drawing money in and from bank.5.不准用不符合制度的凭证顶替库存现金，即不得白
7、条抵库。 Do not replace stock cash with substandard voucher, namely Paper in Cash Stock.6.不准谎报用途套取现金。 Do not draw cash by any false excuse.7.不准用银行账户代其他单位和个人存入或支取现金。 Do not use the account to save or draw cash of other units and individuals.8.不准用单位收入的现金以个人名义存储，不准保留帐外公款，不得设置小金库。 Do not save cash from reve
8、nue of the xxpany in bank in the name of individuals. Public money not in the account is not allowed to retain, nor is small treasury.9.不准用收入的现金坐支。 Do not use revenue cash to meet expenses.第七条 现金的使用范围：7. Events covered by cash:1.支付给职工的工资、奖金等。 Pay and premium.2.支付给职工的市内差旅费、外地差旅费、就餐费、职工探亲路费等。 Local tr
9、aveling expense, nonlocal traveling expense. table money, traveling expenses for visiting family etc.3.支付给临时工、外包工的劳务报酬或其他服务费用。 Rexxpense to casual laborers and contractors or other service4.按银行规定结算起点1000元以下的零星支出。 Patty payment below 1000 RMB by stipulation of bank.5.按央行规定需支付现金的其他支出。 Other payments r
10、equired to cover with cash by stipulations of central bank.第八条 凡超过20XX元以上的现金支出，必须提前二天报财务部，以便及时向银行预约提款。8. Payments of over 20XX RMB shall be reported to financial department two days in advance so that the department can draw cash from bank in time.第九条 财务部应建立现金、银行存款日记账，按照业务发生的先后顺序逐笔序时登记。每日终了，应根据登记的现金
11、日记账结余数与实际库存数进行核对，做到帐实相符。月份终了，现金日记账的余额必须与现金总账科目的余额核对相符。9. Financial department shall establish cash journey and journey of cash in bank and chronologically register the events. Check balance on the Cash Journey to make it accordant with actual stock, at the end of each day. Balance of Cash Journey sh
12、all conform to that of General Ledger of Cash at the end of each month.第三章 备用金管理 Petty Cash第十条 公司对现金支付频繁的部门和个人，实行限额备用金制度；经批准使用备用金的，使用完毕应及时到财务部门结账。篇二：财务英文术语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adju
13、sting 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 char
14、ge 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 overdr
15、aft 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broug
