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1、普通貯金活期存款 deposit定期貯金 定期存款 fixeddeposit預金通帳存折 depositbook自動継続 自动转期貯金証書存单口座()户头 account預金者存户 depositor預入存入引出提款残高余額 balance満期日到期日 maturedate暗証番号密碼口座開設開戸 open account取引銀行開戸銀行外貨貯金通帳外币存款存折 depositbookinforeigncurrency口座番号帳号 account No.利息利息 interest預金利息預金存息 creditinterest借入利息欠息 debitinterest公定歩合官定利率年利年息 in
2、terest rate per annual月利月息 interest rate per month日利日息 interest rate per day金利引下降息預入期間存期 depositperiod元金利息本息 principalandinterest郵便為替信匯 Mailtransfer電信為替電匯 Telegraphic transfer送金小切手()即期匯票 Demanddraft期間付手形遠期匯票 TimeDraft郵便為替郵政匯票 Postalmoneyorder郵便送金郵政匯款 Postalremittance取立手形託収匯票 BillforCollection旅行小切手旅行
3、支票 TravelersCheck送金匯款支払拒否拒付手形振出出票 draw手形振出人出票人 drawer手形振出日出票日手形送金票匯 draft契約通匯合同,代理協定 correspondent arrangement主要往来银行小切手帳支票本 checkbook小切手持参人持票人 checkholder持参人払小切手来人支票 bearercheck無記名小切手空白支票無記名裏書空白背書記名裏書記名背書信用卡credit kreditcard貸越透支借记卡debitdebit card貼現利率 discountdiskaunt rate引受手数料承兌手続費 acceptancecommiss
4、ion取手数料託収手続費 collection commission一覧払手形即期匯票 at sight draft銀行発行小切手本票手形交換所票据交換所非居住者勘定境外帳戸商業信用状信用証 letter of Credit開設申請申請開立信用証 Application for issuing L/C L/C遠期信用証 usanceL/C L/C修改信用証 amendmentL/C L/C譲渡可能信用状可転譲信用証transferable letter of credit確認信用状保兌信用証 confirmed letter of credit無確認信用状不保兌信用証unconfirmed l
5、etter of credit開設銀行開証行 Issuing(openingbank L/C通知銀行通知行 advisingbank L/C取消不能信用状不可撤消信用証irrevocableletterofcredit付信用状限制議付信用証restrictedletterofcredit相互同時開設信用状対開信用証保証状保函 LetterofGuarantee(不一致不相符 discrepancy議付 negotiation保函議付 negotiation under letter of credit L/G期限切過期 overdue支払渡付款后交単document.nbspagainst p
6、ayment引渡承兌交単document.nbspagainst acceptance取立託収 collectionbill for collection 代金取立手形託収匯票為替手形匯票 bill of exchange, draft収支一覧表对帐单 statement of account財務諸表财务报表 FinancialStatement貸借対照表资产负债表 BalanceSheet損益計算書盈亏计算书损益计算书 ProfitandLossStatement簿記簿记 Bookkeeping財務会計财务会计 financial accounting管理会計管理会计 Manaement a
7、ccounting月次報告月报 monthly report流動資産流动资产 current assets現金现金 Cash銀行預金银行存款 cashin bank受取手形领收票据，收据 notes receivable売掛金赊销款，赊欠款 Account receivable棚卸資産财产目录，盘存 inventory assets前払金预付款 advances to suppliers貸付金贷款 loan receivable流動負債流动负债 current liabilities支払手形付款票据 Notes payable買掛金赊购款 Accountsaable借入金借款 loan未収金未
8、收帐款 Accountreceivable前受金预收货款 Advancereceived貸倒引当金坏帐准备金 allowance for bad debts貸方贷记 credit借方借记 debit未払費用预提费用，未付费用 accrued expenses未払賃金未付工资 accrued payroll未払配当金未付股利 Dividends payable監査审计 audit総勘定元帳总帐 general ledger減価償却費折旧費 depreciation expense会計検査查帐会計監査会計审计 accounting audit与信信贷额度連結決算合并结帐 consolidatedsettlement of accounts小口現金备用金，小额现款創立費开办费 organization expense内部取引内部往来非居住者勘定境外帐户。
