1、 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新交易|新帐 new account未决帐|老帐 old account现金帐 cash ac
2、count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明细帐 account stated与银行开立一户头 to open an account
3、 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结清差额 to balance the account with清算 to settle an
4、 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 on ones account and risk|for ones account
5、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 drawer持票人 cheque holder不记名支票 cheque to
6、 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 10000 元支票，（即 9000 元）a cheque for $10,000
7、, 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 cheque透支支票 to overdraw a chequ
8、e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to stop payment of a cheque提示要求付款 to present for payment见票即付持票人 payable to bearer支付指定人 payable to order已过期|无效 out of date|stale请给出票人 R/D|refer to drawer存款不足 N/S|N.S.F.|not suffi
9、cient 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 remitter收款人 a remittee国外汇票 foreig
10、n 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 demanddays 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|months sight同组票据 set of bills单张汇票
11、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 hypothecation副保|抵押品 |付属担保物 colla
12、teral 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 endorsement|indorsement无记名背书 gen
13、eral 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 exchange contract汇兑合约预约 forward e
14、xchange 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 private bill远期汇票兑换率 forward rate套
15、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 our favour of $ 51,000收到
16、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 payment记帐付款|会计帐目内付款 pay
17、ment 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支付票据 payment bill名誉支付|干与付款
18、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 disburse结清 to clear o
19、ff|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 pay slowly|to take exte
20、nded 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 payment from you惠请付款 kind
21、ly 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 short extension of time. |
22、Kindly postpone the time for payment alittle 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 have a bank account|to
23、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|to make a reduction减价
24、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 documents against acceptanc
25、e （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 withou
26、t 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 credit ledger信用证发行帐 letter of credit issued account信用证金额 amount of credit信用证余额|信用证结欠 credit balance开立信用证 to open a credit通过1、经济学原理
27、 N格里高利曼昆 （N.Gregory Mankiw），中国人民大学出版社。2、应用经济计量学 拉姆拉玛纳山（Ramu Ramanathan），机械工业出版社。3、货币金融学 弗雷德里克S米什金 （Fredcric S.Mishkin），中国人民大学出版社。4、金融学 兹维博迪、罗伯特默顿 ，中国人民大学出版社。5、公司理财 斯蒂芬A罗斯， 机械工业出版社。6、投资学精要 兹维博迪 ，中国人民大学出版社。7、国际金融管理 Jeff.Madura，北京大学出版社。8、固定收入证券市场及其衍生产品 Suresh.M.Sundaresan，北京大学出版社。9、银行管理教程与案例（第五版），乔治H汉普
28、尔，中国人民大学出版社。10、投资组合管理：理论及应用 小詹姆斯法雷尔，机械工业出版社。11、衍生金融工具与风险管理 唐M钱斯 （Don.M.Chanc），中信出版社金融经济学（德）于尔根艾希贝格尔，西南财经大学出版社。国际经济学（美）保罗克鲁德曼，中国人民大学出版社。比较金融系统 富兰克林艾伦，王晋斌等译，中国人民大学出版社。世界经济千年史（英）安格斯麦迪森（Angus Maddison），北京大学出版社。金融市场与金融机构基础（美）弗朗哥莫迪利亚尼，清华大学出版社 1999版。微观银行学弗雷克斯，西南财经大学出版社。投资学兹维博迪，中国人民大学出版社金融学推荐阅读原创论文目录货币经济学1、
29、 剑桥方程式 马歇尔、庇古 Pigou,A.C. , “The value of money” Quarterly Journal of Economics 32,Nov.38-56,19172、 模仿传染模型 Lux. T Lux.T, “Herd behavior, bubbles and crashes”, The Economic Journal, Vol. 105, pp 881-896, 19953、 托宾 q效应 托宾 Tobin, “A general equilibrium approach to monetary theory”, Journal of Money, Cre
30、dit and Banking, pp15-29, Feb. 19694、 消费的财富效应 莫迪利亚尼 Franco Modigliani, “Monetary Policy and Consumption”, in Consumer Spending and Money Policy: The Linkages (Federal Reserve Bank of Boston. 1971), pp9-845、 流动性偏好 凯恩斯 Kenyes,J.M.,1936,“The general theory of employment, interest rate and money” in the
31、 collected writings of John Maynard Keeynes,Vol.6 London :Macmillan,19716、 真实经济周期模型 基德兰德、普雷斯科特 Kydland,F.E.and Prescott,E.C. “Time to build and aggregate fluctuations”, Econometrica 50(6),November:1345-70, 19827、 泰勒规则 泰勒 Taylor J., “Discretion versus policy rules in practice”, Carnegie-Rochester Con
32、ference Series on Public Policy, Vol.39, 19938、 动态非一致性博弈模型 Kydland,F,E and Prescott,E.C. Kydland,F,E and Prescott,E.C. ,“Rules rather than discretion: the inconsistency of optimal plans”, Journal of Political Economy, Vol.85, PP473, June 19779、 MCI Freedman, C Freedman, C ,“The use of indicators and
33、 the monetary conditions index in Canada” in Balino, T.J.T and Cottarelli,C eds. “Frameworks of monetary stability-policy issues and country experiments”, IMF, PP470, 199410、 跨期生活费用指数 Alchian 和 Klein Alchian, Klein “On a correct measure inflation”, Journal of Money, Credit and Banking, Feb. 197311、
34、动态均衡物价指数 Shibuya Shibuya ,“Dynamic equilibrium price index: asset price and inflation”, Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, 10(1), 199212、 有弹性的通货膨胀目标 Ben Bernanke and Mark Gertler Ben Bernanke and Mark Gertler,“Monetary policy and asset price vo
35、latility”, in “New Challenge for Monetary Policy”, Jackson Hole, August 26-28,199913、 金融体系内在脆弱性假说 米什金 Minsky,H.“the financial instability hypothesis： a restatement ”帕 7714、 生命周期假说 (Life cycle hypothesis) 莫迪利亚尼、布伦伯格 Modigliani,F and brumberg, F ,1954, “ Utility analysis and the consumption function :
36、an interpretation of cross-section data.in post-keynesian economics”, ed.K.K. Kurihara, New Brunswick: Rutgers university pressModigliani,F and brumberg, F 1954. “Utility analysis and aggregate consumption functions :an attempt at integration” in the collected papers of franco modigliani ,vol.2,the
37、life cycle hypothesis of saving,ed.A.Abel, Cambridge, Mass: MIT Press,1980:79-12715、 流动性偏好 (Liquidity preference) 凯恩斯 Keynes，J.M. , 1937 ,“Alternative theories of the rate of interest”, Economic Journal 47, June : 241-52, in the general theory and after ;part 2 defence and development, collected wri
38、ting of J.M. Keynes Vol.XIV, ed.D.E. Moggride, London: MacmllanKeynes，J.M. 1936, “The general theory of employment, interest and money”,.In collected writing of J.M. Keynes Vol.XII, ed. D.E. Moggride, London: Macmllan16、 通货膨胀缺口 (Inflation Gap) 凯恩斯 Keynes, J.M 1940,”How to pay for the war”, Lodon” Ma
39、cmillan. Reprinted in essays in persuadsion: The collected Writing of Jonh Mayynard Keynes Vol.IX, London Macmillan,197217、 IS-LM 模型 希克斯，汉森 J.R.Hicks,1937,凯恩斯先生与古典经济学：一个尝试性解释，计量经济学年会18、 银行的衍生存款理论(derivative deposit theory of banking) 詹姆斯.彭宁顿 “Observations on the private banking establishments of the
40、 metropolis: first memorandum to huskisson”, In Economic writings of James pennington, ed. R.S. sayers, London The London School of Economics and political Science, 196319、 金融加速因子 伯南克，哥特勒等 Ben Bernanke, Mark Gertler and Simon Gilchrist, “The financial accelerator in a quantitative business cycle fra
41、mework”, NBER Working Paper 645520、 费雪效应 费雪 Fisher, I. 1930 “The theory of Interest” New York: Macmillan Company21、 乘数理论 汉森 Hansen,A.H.1941 “business cycles and national income” New York: Norton22、 “稳定黄金”法则23 最优货币量学说 米尔顿.弗里德曼 Friedman,M.,1969, “The optimal quantity of money” in The optimum quantity
42、of money and other essays, Chicag Aldine24、 恒久性收入 弗里德曼 Friedman,M. 1957, “A theory of consumption function”, Princeton university Press25、 鲍莫尔-托宾的存货理论 鲍莫尔、托宾 Baumol, W.J. 1952 “The transactions demand for cash: an inventory theoretic approach” , Quarterly Journal of Economics 66,Nov. 545-56Tobin, J.
43、 1956 “The interest elasticity of transactions demand for cash”, Review of economics and statistics 29, May :124-3126、 理性预期模型 汉森、萨金特 Hansen, L. and Sargent ,T. 1981 “Linear rational expectations models for dynamically interrelated variables. In Rational Expectations and Econometric practice, ed. R.L
44、ucas, Jr. and T. Sargent, Minneapolis: University of Minnesota Press27、 通货膨胀税28、 金融结构 雷蒙德.W.戈德史密斯 发达国家的金融结构与经济增长关于金融形态的比较试验,195529、 金融抑制金融深化 罗纳德I麦金农和爱德华S肖 经济发展中的货币和资本与经济发展中的金融深化The American Economic Review，1970s30、 利率的期限结构模型 萨金特 Sargent, T. 1979, “A note on maximum likelihood estimation of the ratio
45、nal expectations model of the term structure”, Journal of Monetary Economics 5:133-4331、 永久收入假设 克里斯蒂诺、艾肯鲍姆、马歇尔 Christensen,L., Eichenbaum ,M. and Marshall, D. 1911. “The permanent income hypothesis revisited”, Econometrica 59;397-42432、 货币中性 (Neutrality of money) 哈耶克 Hayek,F.A. von. 1931 “Prices and
46、 production”, London: George Routledge33、 货币交易方程式 费雪 Fisher,I.1911, “The purchasing power of money” ,2nd revised edn.1926; reprinted New York:Kelley,196334、 可贷资金理论35、 流动性升水理论36、 货币的替代效应37、 哈恩难题国际金融1、 购买力平价理论 卡塞尔 Cassel,G. 1916, “The present situation of the foreign exchanges”, Economic Journal 26,Ma
47、rch: 6252、 资产组合平衡分析 Branson Branson,” Asset market and relative prices in exchange rate determination”, 19773、 利率平价理论4、 一价定律 Izard Isard, p. 1979, “How far can we push the law of one price?” American Economic Review 675、 特里芬难题 特里芬 Triffen,R.1960, “ Golden and dollar crisis”, New Haven: Yale Universi
48、ty Press6、 MF 模型 Mundell R.A Mundell R.A ,“The appropriate use of monetary and fiscal policy under fixed exchange rate” IMF Staff Paper, 19627、 格雷欣法则 Thomas Gresham 1560, Thomas Gresham 1869, “The history of economics”, London: bliss, sands and Co.8、 J曲线效应 (Jcurve effect) 麦吉 Magee, S., 1973, “Currency contracts, pass-through , and devaluation” Brookings paper on economic Activity”9、 国际收支的吸收分析法(Absorption approach to the balance of payments) 亚历山大
