日语会计类用语.docx

1、日语会计类用语日语会计类用语売上総利益率 毛利率 受取手形 应收票据 売掛金 赊销货款 哕炠Y金 周转资金 売上原価 销售成本 裏書 背书、签注 売上高 销售额 受取利息 收领利息 営業権 营业权 営業外費用 营业外费用 営業外収益 营业外收入 営業成績 营业成绩 営業報告書 营业报告 営業損益 营业盈亏 海外投資 国外投资 外国法人 外国法人 外注加工費 外购加工费 買掛金 赊购钱 価格変動準備金 价格变动资金 貸倒 呆帐、倒帐 貸倒引当金 倒帐资金 貸付金 贷款 株式証券 股票 株主 股东 株主総会 股东大会 株主配当金 股息、股东股利 仮払金 暂付款 関連業種 有关产业 金利 利息 期首

2、 期初 期末 期终 繰延資産 延期资产 偶発債務 意外债务 経常収支比率 经常收支率 経常利益 经常利润 経営分析 经营分析 計上 记录、列入 権限委譲 授权 減価償却費 折旧费 現金預金 现金存款 固定負債 固定负债 固定資産 固定资产 財源 财源 財務管理 财务管理 資本金 资本、资本金 支払利息 支付利息 収益力 收益力 資金繰 资金周转 収支 收支平衡 資金効率 资金周转效率 所得税 所得税 借入金 借款 支払手形 应付票据、支付票据 人員削減 裁员 上場 上市 自己資本比率 自己资本比率 剰余金 盈余 税引前当期利益 税前利润 前期繰越利益 前期滚入盈余 前期損益 前期损益 損益分岐

3、点 保本点 総資本利益率 总资本利润率 総資本回転率 总资本周转率 損益計算書 损益表 増資 增加资本 棚卸資産 盘存资产 貸借対照表 借贷平衡表 担保 抵押、担保 短期借入金 短期借款 長期借入金 长期借款 当期未処分利益 本期未处理的利润 投下資本 投入资金 当期利益 本期利润 特別損失 特别损失 特別利益 特别利润 特別償却 特别折旧 内部留保 内部保留金 評価損 评估亏损 不良在庫 不良库存 平均賃金 平均工资 法人税 法人税 法定準備金 法定储备金 無形固定資産 无形固定资产 往来银行 持株制度 持股制度 有形固定資産 有形固定资产 与信 信贷、贷记、信用 流動資産 流动资产 流動負

4、債 流动负债 利益 利润、赢利 流通資本 流动资本 労務費 人工费 会计经济收支类词汇 経済() 经济 金融() 金融 通货膨胀 通货紧缩，物价下落 財務() 财务 経理() 财会业务 会計() 会计 家計() 家庭收支情况 生計() 生活 出納() 出纳 出納係() 出纳员 予算() 预算 採算() 核算 収支() 收支 収入() 收入 所得() 收入 年収() 年收入 実収() 实际收入 临时收入 役得() 额外收入 余得() 外快 不労所得() 不劳而获 稼() 挣钱 共稼() 双职工 支出() 支出 支払() 支付 払込() 缴纳 月払() 按月付款 月賦() 分月付款 無駄使() 浪

5、费 金使() 花钱 金離() 挥霍 自腹() 自己掏腰包 合資() 合资 金融会计相关词汇 会计报表statement of account 往来帐目account current 现在往来帐|存款额current accout 销货帐account sales 共同计算帐项joint account 未决帐项outstanding account 贷方帐项credit account|creditor account 借方帐项debit account|debtor account 应付帐|应付未付帐account payable 应收帐|应收未收帐account receivable 新交

6、易|新帐new account 未决帐|老帐old account 现金帐cash account 流水帐running account 暂记帐|未定帐suspense account 过期帐|延滞帐overdue account|pastdue account 杂项帐户sundry account 详细帐单|明细表detail account 呆帐bad account 会计项目title of account 会计薄|帐薄account-book 营业报告书|损益计算表account of budiness|business report 借贷细帐|交验帐account rendered

7、明细帐account stated 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 ones account with 结帐to close an account 清理未付款to ask an account|to demand an account 结清差

8、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 As account 以计帐方式付款to pay on account 代理某人|为某人on ones account|on account of one 为自己计算|独立帐目on ones own account 由某人收益并负风险o

9、n 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 支票薄cheque book 支票陈票人cheque

10、 drawer 持票人cheque holder 不记名支票cheque to bearer|bearer cheque 记名支票|认人支票cheque to order 到期支票antedated cheque 未到期支票postdated cheque 保付支票certified cheque 未获兑现支票退票returned cheque 横线支票crossed cheque 普通横线general crossing 特别横线special crossing 空白支票blank cheque 失效支票过期支票stale cheque 普通支票open cheque 打10%折扣的1000

11、0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 cheq

12、ue 透支支票to overdraw a cheque 背书支票to endorse a cheque 请付票款|清付票款to pay a cheque|to honour a cheque 支票退票to dishonour a cheque 拒付支票to refuse a cheque 拒付支票to stop payment of a cheque 提示要求付款to present for payment 见票即付持票人payable to bearer 支付指定人payable to order 已过期|无效out of date|stale 请给出票人R/D|refer to drawe

13、r 存款不足N/S|N.S.F.|not sufficient funds|I/F|insufficient funds 文字与数字不一致words and figures differ 支票交换时间已过account closed 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|寄钱to remit|to send money 寄票供取款|支票支付to send a cheque for payment 寄款人a remitte

14、r 收款人a remittee 国外汇票foreign Bill 国内汇票inland Bill 跟单汇票documentary bill 空头汇票accommodation bill 原始汇票original bill 改写|换新票据renewed bill 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|mont

15、hs 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 长期汇票long bill 短期汇票short bill 逾期汇票overdue bill 宽限日期days of grace 电汇telegraphic transfer ,T.T, 邮汇postal order|postal note ,Am.,|post office order|money order 本票promissory note ,P/N, 押汇负责书|押汇保证书letter of hypo

16、thecation 副保|抵押品|付属担保物collateral security 担保书trust receipt|letter of indemnity 承兑|认付acceptance 单张承兑general acceptance 有条件承兑qualified acceptance 附条件认付conditional acceptance 部分认付partial acceptance 拒付|退票dishonour 拒绝承兑而退票dishonour by non-acceptance 由于存款不足而退票dihonour by non-payment 提交presentation 背书endor

17、sement|indorsement 无记名背书general endorsement|blank endorsement 记名式背书special endorsement|full endorsement 附条件背书conditional endorsement 限制性背书restrictive endorsement 无追索权背书endorsement without recourse 期满|到期maturity 托收collection 新汇票|再兑换汇票re-exchange|re-draft 外汇交易exchange dealing|exchange deals 汇兑合约exchan

18、ge contract 汇兑合约预约forward exchange contract 外汇行情exchange quotation 交易行情表course of exchange|exchange table 汇价|兑换率exchange rate|rate of exchange 官方汇率official rate 挂牌汇率|名义汇率nominal rate 现汇汇率spot rate 电汇汇率|电汇率| T.T. rate|telegraphic transfer rate 兑现率|兑现汇率demand rate 长期汇率long rate 私人汇票折扣率rate on a privat

19、e bill 远期汇票兑换率forward rate 套价|套汇汇率|裁定外汇行情cross rate 付款汇率pence rate 当日汇率|成交价currency rate 套汇|套价|公断交易率arbitrage 汇票交割|汇票议付negotiation of draft 交易人|议付人negotiator 票据交割|让与支票票据议付to negotiatie a bill 折扣交割|票据折扣to discount a bill 票据背书to endorse a bill 应付我差额51,000美元a balance due to us of $51,000|a balance in o

20、ur favour of $ 51,000 收到汇款to receive remittance 填写收据to make out a receipt 付款方法mode of payment 现金付款payment by cash|cash payment|payment by ready cash 以支票支付payment by cheque 以汇票支付payment by bill 以物品支付payment in kind 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

21、payment 记帐付款|会计帐目内付款payment on account 定期付款payment on term 年分期付款annual payment 月分期付款monthly payment|monthly instalment 延滞付款payment in arrear 预付货|先付payment in advance|prepayment 延付货款deferred payment 立即付款prompt payment|immediate payment 暂付款suspense payment 延期付款delay in payment|extension of payment 支付票

22、据payment bill 名誉支付|干与付款payment for honour|payment by intervention 结帐|清算|支付settlement 分期付款instalment 滞付|拖欠|尾数款未付arrears 特许拖延付款日days of grace 保证付款del credere 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

23、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 engagements regularly 付款相当慢to pa

24、y 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 for the payment |We expect paym

25、ent 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 shor

26、t extension of time. |Kindly postpone the time for payment a little longer. 索取利息to charge interest 附上利息to draw interest|to bear interest|to allow interest 生息to yield interest 生息3% to yield 3% 存款to deposit in a bank|to put in a bank|to place on deposit|to make deposit 在银行存款to have money in a bank|to

27、have a bank account|to have money on deposit 向银行提款to withdraw ones 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|

28、to make a reduction 减价to deduct|to make a deduction 回扣to rebate 现金折扣cash discount 货到付款|现金提货cash on deliver ,C.O.D., 货到付现款cash on arrival 即时付款prompt cash 净价|最低价格付现net cash 现金付款ready cash 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docum

29、ents against acceptance ,D/A, 付款交单documents against payment ,D/P, 追加信用证additional credit|additional L/C 信用证金额amount of credit 赊帐金额credit balance 可撤消信用证revocable L/C 不可撤消信用证irrevocable L/C 保兑信用证confirmed L/C 不保兑信用证unconfirmed L/C 可转让信用证assignable L/C|transferable L/C 银行信用证bankers L/C 有追索权信用证with recourse L/C 无追索权信用证without recourse L/C 单一信用证simple credit 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 cr