1、Finance Vocabulary常用金融詞匯 A.T.M.AutomatedTellerMachine; cashdispenser BanknotePiece of paper moneyLegal tenderCurrency that cannot legally be refused as payment LoanSum of money to be returned with interest DonateGive money especially to charity; make a donation 1FeePayment made to a professional per

2、son InterestMoney paid for borrowing or investing money Cheque/checkWritten order to a bank to pay the stated amount from ones account LoanSum of money to be returned with interest Exchange rateThe rate at which one currency can be exchanged for another 2BudgetAmount of money available or needed for

3、 a specific use Cash dispenserAutomatic machine from which a bank customer may withdraw money CashierA person dealing with cash transactions in a bank, shop, etc CoinA piece of metal used as money CurrencyThe money used in a country 3關于期貨的英語總結 The function of futures markets is price discovery, pric

4、e riskhedging, and market efficiency improving. 期貨市場的功能在于價格發現、價格風險規避及市場效率提高。 Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments. 期貨市場提供了對商品或金融工具未來價格綜合信息所作出的市場判斷。 Hedging in futures markets is synonymous with shifting r

5、isk.期貨市場上的套做交易實際上就是轉移風險。4Most market participants prefer to offset futures positions, rather than to make actual delivery.期貨市場的交易者大都未進行實際交割，而是對市場部位對沖了結。Parties who have sold a futures contract are said to have taken a short position.出售期貨合約的出售者被認為是處在市場空頭。Futures trading takes place only on government

6、-regulated exchanges.期貨交易只能在政府管理的交易所內進行。5If you go short and the futures price goes up, you lose money.如果你賣空而期貨價格上升，你就賠錢。Futures is one of the types of financial futures.外匯期貨是金融期貨的一種。The futures price is not constant until the contract expires.直到其期貨合約到期之前，期貨價格才穩定。A long position involves inflows gre

7、ater than outflows in a currency and a short position involved outflows greater than inflows.多頭是一種貨幣的流入大于流出，而空頭指一種貨幣的流出大于流入。6The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. Th

8、ese are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month .財務報表是向管理人員和有關外界人

9、士傳送企業盈利能力和財務狀況的簡明情況的工具。報告一個企業財務狀況的有三種基本財務報表：資產負債表，損益表和現金流量表。資產負債表和損益表是在特定日期編制的，習慣上在每個月末編制。The statement of cash flows reports the entitys cash receipts and cash payments during the period-where cash came from and how it was spent. It explains the causes for the change in the cash balance.現金流量表反映企業某個

10、期間現金收入和支出，即現金的來源和運用。它解釋現金余額變化的原因。7An enterprise shall, in its notes, disclose the information pertinentto the Contingencies as follows:(1) Estimated debts(a) The types and causes of the estimated debts, as well as an explanation for the uncertainty of the outflow of economic benefits;(b) The changes

11、 at the beginning and the end of the period, and the current changes in the estimated debts;(c) The amount of expected compensations pertinent to the estimated debts, and the amount of excepted compensation that has been recognized in the current period.(2) Contingent debts (excluding those continge

12、nt liabilities that caused little possibility of any outflow of economic benefits).(a) The types and causes of the contingent debts, consisting of the contingent debts arising from discounted commercial acceptance bills of exchange, pending litigations, pending arbitrations, and guarantees provided

13、for the debts of other enterprises;8(b) An explanation for the uncertainty of the outflow of the economic benefits;(c) An estimate of the expected financial effect of the contingent debts and the possibility of any expenditure. If it is unable to make an estimate, the reasons shall be explained.(3)

14、In general, no enterprise may disclose the contingent assets. However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cause, the expected financial effect, etc.企業應當在附注中披露與或有事項有關的下列信息：(一)預計負債。1預計負債的種類、形成原因以及經濟利益流出不確

15、定性的說明。2各類預計負債的期初、期末余額和本期變動情況。3與預計負債有關的預期補償金額和本期已確認的預期補償金額。(二)或有負債(不包括極小可能導致經濟利益流出企業的或有負債)。91或有負債的種類及其形成原因，包括已貼現商業承兌匯票、未決訴訟、未決對外提供擔保等形成的或有負債。 2經濟利益流出不確定性的說明。3或有負債預計產生的財務影響，以及獲得補償的可能性；無法預計的，應當 說明原 因。(三)企業通常不應當披露或有資產。但或有資產很可能會給企業帶來經濟利益的，應當披露其形成的原因、預計產生的財務影響等。 與或有事項相關的義務同時滿足下列條件的，應當確認為預計負債：該義務是企業承擔的現時義務

16、；履行該義務很可能導致經濟利益流出企業；該義務的金額能夠可靠地計量。The obligation pertinent to a Contingencies shall be recognized as an estimated debts when the following conditions are satisfied simultaneously:That obligation is a current obligation of the enterprise;It is likely to cause any economic benefit to flow out of the e

17、nterprise as a result of performance of the obligation; and The amount of the obligation can be measured in a reliable way.10The CPA should maintain professional skepticism， apply professional judgment reasonably to assess the audit risk and to design and perform relevant audit procedures in order t

18、o reduce the audit risk to an acceptable level. 注冊會計師應當保持應有的職業謹慎，合理運用專業判斷，對審計風險進行評估，制定并實施相應的審計程序，以將審計風險降低至可接受的水平。 The CPA should document the work carried out and the results of the study and evaluation of the internal controls and the assessment of the audit risk in the audit working papers. 注冊會計師應

19、當將研究、評價內部控制和評估審計風險的過程及結果記錄于審計工作底稿。 The CPA should obtain an understanding of the control environment sufficient to assess the attitudes， awareness and actions of the entitys management regarding internal controls and their importance. 11注冊會計師應當充分了解控制環境，以評價被審計單位管理當局對內部控制及其重要性的態度、認識和措施。 5.The CPA shou

20、ld obtain an understanding of the following major control procedures sufficient to determine the relevant audit procedures reasonably：（1） the authorization of transactions；（2） the assignment of responsibility；（3） the control of supporting documents and records；（4） access to assets and use of records

21、； and（5） any independent checking.注冊會計師應當充分了解以下主要控制程序，以合理確定相關的審計程序：（一）交易授權；（二）職責劃分；（三）憑證與記錄控制；（四）資產接觸與記錄使用；（五）獨立稽核。 12現金，是指企業庫存現金以及可以隨時用于支付的存款。現金等價物，是指企業持有的期限短、流動性強、易于轉換為已知金額現金、價值變動風險很小的投資。The term cash refers to cash on hand and deposits that are available for payment at any time.The term cash equi

22、valents refers to short-term and highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. 籌資活動，是指導致企業資本及債務規模和構成發生變化的活動。 The term financing activities refers to those activities that result in changes in the sca

23、le and composition of the capital and debts of an enterprise.If the accounting policy altered, the nature, details, reasons and effect of the change of the accounting policy shall be explained . If it is unable to make a retrospective adjustment, the reasons shall be explained.會計政策發生變更的，應當說明會計政策變更的性

24、質、內容、原因及其影響數；無法進行追溯調整的，應當說明原因。 13企業應當分期結算賬目和編制財務會計報告。會計期間分為年度和中期。中期是指短于一個完整的會計年度的報告期間。 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a rep

25、orting period shorter than a full accounting year.企業會計應當以貨幣計量。 Accounting measurement shall be based on unit of currency.企業應當以權責發生制為基礎進行會計確認、計量和報告。 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis. 企業應當按照交易或者事項的經濟特征確定會計要素。會計要素包括資產、負債、所有者權益、收入、費用和利潤。 An ente

26、rprise shall determine the accounting elements based on the economic characteristics of the transactions or events. Accounting elements include assets, liabilities, owners equity, revenue, expenses and profit.14An enterprise shall recognize, measure and report transactions or events based on their s

27、ubstance, and not merely based on their legal form.企業應當按照交易或者事項的經濟實質進行會計確認、計量和報告，不應僅以交易或者事項的法律形式為依據。 An enterprise shall recognize, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.企業對于已經發生的交易或者事項，應當及時進行會計確認、計量和報告，不得提前或者延后

28、。 企業應當分期結算賬目和編制財務會計報告。會計期間分為年度和中期。中期是指短于一個完整的會計年度的報告期間。 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a fu

29、ll accounting year.15A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.根據分類賬戶的余額編制試算平衡表，借以驗證借項和貸項是否相等。After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be compute

30、d.當各項交易入賬之后，便可計算賬戶余額（其借項合計數與貸項合計數之間的差額）Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. For accounting treatment, assets are normally divided into current

31、assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.資產是企業擁有或者控制的能以貨幣計量的經濟資源，包括各種財產、債權和其他權利。資產分為流動資產、長期投資、固定資產、無形資產、遞延資產和其他資產。 16Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item

32、 of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.應收賬款可以計提壞賬準備金。壞賬準備金在會計報表中作為應收賬款的備抵項目列示。各種應收及預付款應當及時清算、催收、定期與對方對賬核實。When inventories are issuing, enterprises may account t

33、hem under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.各種存貨發出時，企業可以根據實際情況，選擇使用先進先出法、加權平均法、移動平均法、個別計價法、后進先出法等方法確定其實際成本。The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and nece

34、ssary to get them in place and ready for use.財產、廠房及設備的購置成本包括所有的合理支出和使這些資產處于可使用狀態的必要支出。17Profitability 盈利性 Income tax return 所得稅申報表 business decision maker 經營決策者 financial position 財務狀況 operating results 經營成果 Bank statements 銀行對賬單 Physical counts 實物盤點 going concern 持續經營 historical cost 歷史成本原則 account balance 賬戶余額 source document 原始憑證 general ledger （account）總分類賬（戶）adjusting entries 調整分錄 prepaid expense 預付費用accrued revenue 應計收入 accumulated depreciation 累計折舊 worksheet 工作底稿 Bank statement 銀行對賬單 Insuffic