acquiring company 收购公司

bad loan 呆帐

chart of cash flow 现金流量表

clearly-established ownership 产权清晰

debt to equity 债转股

diversity of equities 股权多元化

economy of scale 规模经济

emerging economies 新兴经济

exchange-rate regime 汇率机制

fund and financing 筹资融资

global financial architecture 全球金融体系

global integration, globality 全球一体化，全球化

go public 上市

growth spurt （经济的）急剧增长

have one's 'two commas' 百万富翁

hedge against 套期保值

housing mortgage 住房按揭

holdings 控股，所持股份

holding company 控股公司

initial offerings 原始股

initial public offerings 首次公募

innovative business 创新企业

intellectual capital 智力资本

inter-bank lending 拆借

internet customer 网上客户

investment payoff period 投资回收期

joint-stock 参股

mall rat 爱逛商店的年轻人

means of production 生产要素

(the)medical cost social pool for major diseases 大病医疗费用社会统筹

mergers and acquisitions 并购

mobile-phone banking 移动电话银行业

moods 人气

net potato 网虫

non-store seling 直销

offering 新股

online-banking 网上银行业

online-finance 在线金融

online client （银行的）网上客户

paper profit 帐面收益

physical assets 有形资产

project fund system 项目资本金制度

pyramid sale 传销

recapitalize 资产重组

regional corrency blocks 地区货币集团

regulate 调控

sell off 变现

share(stock) option 期权，股票认购权

smart card 智能卡

slash prices 杀价

spare capacity 闲置的生产能力

strong growth 强劲的增长势头

switch trade 转手贸易

take…public 上市

tap the idle assets 盘活存量资产

transaction （银行的）交易

transfer payment from the exchequer 财政转移支付

venture-capital 风险资本

virtual bank 虚拟银行

wire transfer 电子转帐

这些不是很全阿，还有别的吗// 一般的会计工作中都用不到太多这里的词汇。

A

acceptance receivable 应收承兑票款
acceptances 承兑汇票
accounts payable under forward contracts 期付款项
accounts payable under forward contracts 期付款项
accounts payables 应付帐款
accounts payables-related parties 应付帐款－关系人
accounts receivable 应收帐款
accounts receivable under forward contracts 期收款项
accounts receivable under forward contracts 期收款项
accounts receivable-related parties 应收帐款－关系人
accounts under custody 应付保管款
accrued expenses 应付费用
accrued income 应收收益
accrued interest 应付利息
accrued mutual loan account proceeds 应付给付金
accrued pension liability 应计退休金负债
accrued revenue from mutual loan accounts 预计合会收入
accumulated depreciation-assets lent or rented out 累计折旧－出借出租资产
accumulated depreciation-assets under custody 累计折旧－代管资产
accumulated depreciation-buildings and structures 累计折旧－房屋及建筑
accumulated depreciation-collaterals accepted 累计折旧－承受担保品
accumulated depreciation-computers and peripherals 累计折旧－计算机设备
accumulated depreciation-idle assets 累计折旧－闲置资产
accumulated depreciation-land improvements 累计折旧－土地改良物
accumulated depreciation-leased assets 累计折旧－租赁资产
accumulated depreciation-machinery and equipment 累计折旧－机械及设备
accumulated depreciation-miscellaneous equipment 累计折旧－什项设备
accumulated depreciation-other non-operating assets 累计折旧－其它非业资产
accumulated depreciation-transportation and communication equipment 累计折旧－交通及运输设备
accumulated earnings 累积盈余
accumulated losses 累积亏损
accumulated losses 累积亏损
additional paid-in capital 股本溢价
administrative expenses 管理费用
administrative expenses 管理费用
advance interest receipts 预收利息
advance receipts 预收款项
advance receipts for capital stock 预收股本
advance receipts for capital stock 预收股本
advance rent receipts 预收租金
advances from mutual loan accounts 预收会金
agency expenses 代理费用
agency income 代理收入
agency income 代理收入
allowance effort bad debts-short-term loans and overdrafts 备抵呆帐－短期放款及透支
allowance for bad debit-call loans to banks 备抵呆帐－拆放同业
allowance for bad debit-notes receivable 备抵呆帐－应收票据
allowance for bad debts-accounts receivable 备抵呆帐－应收票据
allowance for bad debts-long-term account receivable 备抵呆帐－长期应收款
allowance for bad debts-long-term loans 备抵呆帐－长期放款
allowance for bad debts-long-term notes receivable 备抵呆帐－长期应收票据
allowance for bad debts-long-term secured loans 备抵呆帐－长期担保放款
allowance for bad debts-marginal receivables 备抵呆帐－应收证券融资款
allowance for bad debts-medium-term loans 备抵呆帐－中期放款
allowance for bad debts-medium-term secured loans 备抵呆帐－中期担保放款
allowance for bad debts-negotiations and discounts 备抵呆帐－买汇及贴现
allowance for bad debts-other receivables 备抵呆帐－其它各项应收
allowance for bad debts-overdue receivables 备抵呆帐－催收款项
allowance for bad debts-short-term secured loans and overdrafts 备抵呆帐－短期担保放款及透支
allowance for losses on investments in land development 备抵土地开发投资损失
allowance for losses on investments in real estate 备抵不动产投资损失
allowance for losses on other long-term investments 备抵其它长期投资损失
allowance for valuation loss on long-term investments in bonds 备抵长期债券投资损失
allowance for valuation loss on long-term investments in stock 备抵长期股权投资跌价损失
allowance for valuation loss on securities held for operations 备抵营业证券跌价损失
"allowance for valuation loss on short-term investments (""allowance for valuation loss on bills and securities purchased"" for banks )" 备抵短期投资跌价损失
（银行业称备抵买入票券跌价损失）
annuity savings deposits 整存零付储蓄存款
appropriations for loans 拨入备放款
appropriations for mutual-benefit-fund reserve 提拨互惠基金准备
appropriations for treasury bill's principal and interest repayment 拨入公债还本付息款
appropriations loan fund 拨入放款基金
asset lent or rented out 出借出租资产
asset retirement losses 资产报废损失
assets 资产
assets in mainland china and foreign countries-net 大陆地区及国外资产净额
assets to be settled 待整理资产
assets under custody 代管资产
"assets under trust, agency, and guaranty (memo accounts)" 信托代理与保证资产
assigned retained earnings 已指拨保留盈余

B

bad debt expense 呆帐
bank notes payable 金融债券
bank notes payable 金融债券
banker's acceptances purchased 买入承兑汇票
bank-guaranteed letters of credit accepted (memo account) 收受银行保付信用状
bank-guaranteed letters of credit receivable (memo account) 应收银行保付信用状款
banking and insurance income 金融保险收入
bank's overdrafts 银行同业透支
bills and notes discounted 贴现
bond issuance expense 债券发行费用
bonds and coupons to be canceled 待销本息票
bonds payable 应付公司债券
buildings and structures 房屋及建筑
buildings and structures 房屋及建筑


C

call deposits 通知存款
call loans from banks 银行同业拆放
call loans to banks 拆放银行同业
cancellation refunds payable to mutual loan accounts 应付解约会金
capital 资本
capital 资本
capital surplus 资本公债
capital surplus 资本公债
cash 现金
cash in banks 银行存款
cash in remittance 汇拨中现金
cash in transit 运送中现金
cash in vault 库存现金
cashes transferring expenses 现金运送费
cashier's checks 本行支票
central bank savings notes 储蓄券
certificates of deposit purchased 买入定期存单
certified cashier's checks 保付支票
checking account deposits 支票存款
checking account deposits 本票存款
clients' accounts payables under forward contracts (memo accounts) 代理期付款项
client's accounts receivable under forward contracts (memo account) 代理期收款项
client's foreign exchange received for settlement (memo account) 代理买入期证券
client's foreign exchange received for settlement (memo account) 待办代理结汇款
clients' liabilities under guarantees (memo account) 应收保证款项
clients' liabilities under letters of credit (memo account) 应收信用状款
client's position-credit 受托买卖货款
client's position-credit 受托买卖货款
client's position-debit 受托买卖借项
client's position-debit 受托买卖借项
clients' securities deliverable under forward contracts (memo accounts) 代理卖出期证券
club savings deposits 零存整付储蓄存款
club trust accounts 零存整付信托资金
collateral loans transferred to central bank 央行放转融资
collateral securities deposited 存出保证品
collaterals and residuals taken over 承受担保品及残余物
collaterals received (memo account) 保证品
collections for others 应付代收款
commercial paper purchased 买入商业本票
commercial papers payable 应付商业本票
commissions expense 佣金费用
commissions payable 应付佣金
commissions refund for reinsurance ceded 转再保摊回再保佣金
common stock 普通股股本
compensation income from trust 信托报酬收入
computer software cost 计算机软件成本
computers and peripherals 计算机设备
consignments-in (memo account) 承销品
contra account-assets in mainland china and foreign countries 抵销大陆地区及国外资产
contra account-contracted lines of credit (memo account) 待抵销约定融资额度
contra account-liabilities in mainland china and foreign countries 待抵销大陆地区及国外负债
contra account-lost assets 待抵销报失资产
contra account-receivables with recourse 待抵销追索债权
contracted lines of credit (memo account) 约定融资额度
costs of banking and investment business 金融保险成本
costs of proprietary and broking sales 自营及委办销货成本
cumulative earnings on appropriated loan fund 拨入放款基金积余
cumulative effect of changes in accounting principles 会计原则变动累积影响数
cumulative translation adjustments 累积换算调整数
cumulative translation adjustments 累积换算调整数
current asserts 流动资产
current liabilities 流动负债
current net income after tax 本期税后纯益
current portion of long-term payables 应付到期长期负债
current profit / loss 本期损益
custodial collections receivable (memo account) 应收代收款（未收代收款）
custodial collections received (memo accounts) 受托代收款（代收款项）
custodial liabilities 代管负债
custodial premiums receivable (memo account) 应收代收保险费

D

deferred charges 递延费用
deferred exchange gains 递延兑换利益
deferred exchange losses 递延兑换损失
deferred income tax payable 递延应付所得税
deferred pension cost 递延退休金成本
deferred prepaid income tax 递延预付所得税
deferred revenue 预收收入
deferred revenue 递延收入
deferred revenue 递延收入
demand deposits 活期存款
demand deposits 活期存款
demand savings deposits 活期储蓄存款
departmental income (loss) 内部损益
departmental income (loss) 内部损益
departmental losses 内部损益
departmental losses 内部损益
deposits and remittances 存款及汇款
deposits from mutual loan accounts 储存会金
deposits paid to other securities lenders 转融通保证金
deposits received from securities borrowers 融券存入证金
deposits transferred to central bank 转存央行存款
disbursements 支出
disbursements on overdue accounts 过期帐支出
disbursements toward industry stability fund 安定基金支出
discount on bonds payable 应付债券折价
discount on commercial papers payable 应付商业本票折价
discount on forward exchange contracts 买卖远汇折价
discount on long-term notes receivable 长期应收票据拆价
dividends payable 应付股息红利
donation surplus 受赠公债
due from agencies 代理处往来
due from bank 存放银行同业
due from banks 存放银行同业
due from brokers 经纪人往来
due from central bank 存放央行
due from central bank 存放央行
due from mutual loan accounts 货放会金
due from other insurers 保险同业往来
due from representative organization 托办往来
due to banks 银行同业存款
due to banks 银行同业存款
due to banks 同业融资
due to banks 同业融资
due to central bank 央行存款
due to central bank 央行存款
due to central bank 央行融资
due to central bank and other banks 央行及同业融资
due to co-investors (funds) 共同投资机关（基金）拨入基金

E

earnings distributions 收益分配金
equipment in transit 在途机件
equity adjustments 权益调整
estimated construction cost payable 暂占应付工程款
exchange bills negotiated 买入汇款
"exchange bills negotiated, discounted" 贸汇及贴现
"exchange bills negotiated, discounted, and loans" 贸汇贴现及放款
exchange gains 兑换利益
exchange losses 兑换损失
exchange losses 兑换损失
exchange-debit 兑换
exchange-debit 兑换
exchanges gains 兑换利益
exchanges-credit 兑换
exchanges-credit 兑换
"expenses of remittances, processing, and securities issuance" 汇费手续费及证券发行费
expenses of renting out operating assets 营业资产出租费用
export bill negotiated 出口押汇
extraordinary income (loss) 非常利益（损失）
extraordinary losses 非常损失

F

fees income 手续费收入
financial expenses 财务费用
financial income 财务收入
fines and reparations 违章处理费用
fixed assets 固定资产
foreign currencies in vault 库存外币
foreign currency demand deposit 外汇活期存款
foreign currency time deposits 外汇定期存款
forward exchange foreign-foreign currencies 应收远汇款－外币
forward exchange payable-foreign currencies 应付远汇款－外币
forward exchange payable-foreign currencies 应付远汇款－外币
forward exchange purchased 买入远期外汇
forward exchange receivable-foreign currencies 应收远汇款－外币
forward securities sold 卖出期证券
forward securities sold 卖出远期外汇
franchise 特许权
fully-paid bonds and coupons 付讫债券本息票
funds 基金
"funds, long-term investments, and receivables" 基金长期投资及应收款

G

gains (losses) from operations 营业利益（损失）
gains on investments in land development 土地开发投资利益
gains on investments in long-term equity 长期股权投资利益
gains on property exchange 财产交易利益
gains on real estate investments 不动产投资利益
gains on trading notes and bills 买卖票券利益
gains on trust investments 信托投资利益
general expenses 业务费用
general expenses 业务费用
gold coins consigned-in (memo account) 代售金币
goods in custody (memo account) 保管品
government agencies deposit 政府机关存款
government treasury deposit 公库存款
gross income (loss) from operations 营业毛利（毛捐）
guarantee deposits and margins received 存入保证金
guarantee notes payables (memo accounts) 应付保证票据
guarantee notes received (memo accounts) 存入保证票据
guaranteed deposits paid 存出保证金
guaranteed notes receivable (memo account) 应收保证票据
guaranteed notes submitted (memo account) 存出保证票据
guaranteed price deposited at other securities lenders 应收转融通担保价款
guaranteed price deposits received from securities borrowers 应付融券担保价款
guaranteed principal / interest reserve applied 保本保息准备抵用金
guarantees issued (memo accounts) 保证款项

H

higher-rate demand savings deposits 优利活期储蓄存款
higher-rate flexible savings deposits 优利自由储蓄存款
higher-rate foreign currency deposits 外汇优利存款
higher-rate interest drawings savings 优利存本取息储蓄存款

I

idle assets 闲置资产
import bill negotiated 进口押汇
impress (petty) cash 零用及周转金
improvement and expansions fund 改良及扩充基金
income (loss) before tax 税前纯益（纯损）
income (loss) from discontinued operations 停止营业部门损益
income distributions payable 应付收益分配金
income from mutual loan accounts 合会收入
income from renting operating assets 营业资产租金收入
income not distributed 未分配收益
income tax 所得税
indemnity income 赔偿收入
indemnity payments payable 应付保险赔款
indemnity refundable on reinsurance ceded 应摊回再保赔款
indeterminate indemnity reserve 未决赔款准备
industry stability fund 安定基金
insurance expense 保险费用
insurance payments 保险赔款与给付
intangible assets 无形资产
intangible assets 无形资产
inter-branch accounts-credit 联行往来
inter-branch accounts-debit 联行往来
inter-department accounts-credit 内部往来
inter-department accounts-debit 内部往来
interest drawing savings deposits 存本取息储蓄存款
interest expenses 利息费用
interest expenses 利息费用
interest income 利息收入
interest income 利息收入
interest paid to mutual loan accounts 合会支出
interest receivable 应收利息
inter-office accounts and exchanges-credit 往来及兑换
inter-office accounts and exchanges-debit 往来及兑换
inter-office accounts-credit 内部往来
inter-office accounts-debit 内部往来
investment gains 投资利益
investment losses 投资损失
investments for clients (memo account) 委任投资
investments in land development 土地开发投资
investments in real estate 不动产投资

J

joint loans receivable (memo account) 应收代放款

L

land 土地
land 土地
land improvements 土地改良物
land improvements 土地改良物
lease payable 应付租赁款
leased assets 租赁资产
leased assets 租赁资产
leasehold 租赁权益
legal reserve 法定公债
letters of credit issued (memo accounts) 信用状款项
liabilities 负债
liabilities in mainland china and foreign countries-net 大陆地区及国外负债净额
liabilities to be settled 待整理负债
"liabilities under trust, agency, and guaranty (memo accounts)" 信托代理与保证负债
life insurance fund 寿险基金
life insurance proceeds payable 应付保险给付
life reinsurance proceeds payable 应付再给保付
long-term accounts receivable 长期应收款
long-term borrowings 长期借款
long-term debts 长期债务
long-term investments 长期投资
long-term investments in bonds 长期债券投资
long-term investments in stocks 长期股权投资
long-term liabilities 长期负债
long-term loans 长期放款
long-term loans 长期放款
long-term notes receivable 长期应收票据
long-term receivables 长期应收款
long-term secured loans 长期担保放款
long-term secured loans 长期担保放款
long-term trust investments 长期信托投资
losses on investments in land development 土地开发投资损失
losses on long-term equity investments 长期股权投资损失
losses on real estate investments 不动产投资失
lost assets 报失资产

M

machinery and equipment 机械及设备
machinery and equipment 机械及设备
marginal loans from other securities lenders 转融通借入款
marginal receivables 应收证券融资款
marketable securities purchased 买入有价证券
marketable securities under custody (memo account) 保管有价证券
marketable securities underwritten (memo account) 承销有价证券
medium-term loans 中期放款
medium-term loans 中期放款
medium-term secured loans 中期担保放款
medium-term secured loans 中期担保放款
miscellaneous assets 什项资产
miscellaneous equipment 什项设备
miscellaneous equipment 什项设备
miscellaneous expenses 什项费用
miscellaneous income 什项收入
miscellaneous liabilities 什项负债
mortgage funds deposited (equity mortgaged-in) 存出典金（典入权益）
mortgage funds received 存入典金

N

net loss not recognized as pension cost 未认列为退休金成本之净损失
net loss not recognized as pension cost 未认列为退休金成本之净损失
non-drawing time saving deposits 整存整付储蓄存款
non-operating assets 非营业资产
non-operating expenses 营业外费用
non-operating gains (losses) 营费外利益（损失）
non-operating income 营业外来收入
notes issued under repurchase agreement 附买回票券负债
notes payables 应付票据
notes payables-related parties 应付票据－关系人
notes receivable 应收票据
notes receivable-related parties 应收票据－关系人
notes trading losses 买卖票券损失

O

office supplies 用品盘存
operating costs 营业成本
operating expenses 营业费用
operation income 营业收入
organization costs 开办费
other advance receipts 其它预收款
other assets 其它资产
other assets to be settled 其它待整理资产
other capital surpluses 其它资本公债
other deferred charges 其它递延费用
other dues to central bank 央行其它融资
other funds 其它基金
other liabilities 其它负债
other liabilities to be settled 其它待整理负债
other long-term investments 其它长期投资
other long-term liabilities 其它长期负债
other non-operating assets 其它非业资产
other non-operating expenses 其它营业外费用
other non-operating income 其它营业外收入
other operating costs 其它营业成本
other operating costs 其它营业成本
other operating expenses 其它营业费用
other operating expenses 其它营业费用
other operating income 其它营业收入
other operating income 其它营业收入
other payables 其它应付款
other prepayments 其它预付款
other receivables 其它应收款
other short-term investments 其它短期投资
other trust accounts 其它信托资金
overdrafts 透支
overdrafts of banks 银行透支
overdrafts of banks 透支银行同业
overdue receivables 催收款项
owners' equity 业主权益

P

paid-in surplus 收入公债
patents 专利权
payable on forward exchange purchased 应付购入远汇款
payable on marketable securities under custody (memo accounts) 应付保管有价证券
payable to representative organizations 托办往来
payables 应付款项
payables on assets under custody 应付代管资产
payables on client's foreign exchange received for settlement (memo accounts) 应付待办结汇款
payables on collateral received (memo accounts) 存入保证品
payables on consignments-in (memo accounts) 受托承销品
payables on forwards exchange purchased 应付购入远汇款
payables on gold coins consigned-in (memo accounts) 受托代售金币
payables on goods under custody (memo accounts) 应付保管品
payables on investments for clients (memo accounts) 受托投资款项
payables on joint loans (memo accounts) 受托代放款
payables on revenue stamps consigned-in (memo accounts) 拨交备售印花税票
payables on travelers' checks consigned-in (memo accounts) 受托代售旅行支票
payables on underwritten securities (memo accounts) 受托承销有价证券
payables to agencies 代理处往来
payables to brokers 经纪人往来
payables to other insurers 保险同业往来
post-dated checks for clearance 待交换票据
preferred stock 特别股股本
premium on bonds payable 应付债券滋价
premium on forward exchange contracts 买卖远汇溢价
premiums collected for others 应付代收保险
premiums income 保费收入
premiums paid for others 代办保费
premiums receivable 应收保费
premiums received in advance 预收保费
prepaid dividends 预付股息红利
prepaid expenses 预付费用
prepaid interest 预付利息
prepaid taxes 预付税款
prepayments 预付款项
prepayments for building and land 订购房地
prepayments for equipment 订购机件
prior period profit / loss 上期损益
proceeds refundable on reinsurance ceded 应摊回再保给付
processing fees 手续费用
property exchange losses 财产交易损失
proprietary and broking sales revenue 自营及委办销货收入
proprietary funds used to cover trust losses 自有资金拨补亏损
provision for indeterminate indemnity reserve 提拨未决赔款准备
provision for securities trading losses reserve 提存买卖证券损失准备
provision for special reserve 提存特别准备
provisions expenses 各项提存
provisions for premiums reserve 提存保费准备
public phone card expenses 公用电话通话卡购置费

R

receivables 应收款项
receivables on custodial liabilities 应收代管负债
receivables on forward exchange sold 应收出售远汇款
receivables on forward exchange sold 应收出售远汇款
receivables with recourse 追索债权
recovered bad debts and overdue accounts 收回呆帐及过期帐
recovered excess reserve 收回提存
recovered indeterminate indemnity reserve 收回未决赔款准备
recovered mutual-benefit-fund reserve 收回互惠基金准备
recovered premiums and reserve 收回保费准备
recovered special reserves 收回特别准备
rediscounts with central bank 央行贴现转融资
reinsurance commissions income 再保佣金收入
reinsurance liability reserve contributed 存出再保责任准备金
reinsurance liability reserve received 存入再保责任准备金
reinsurance indemnity payable 应付再保赔款
reinsurance payments refund 摊回再保赔款与给付
remittances 汇款
remittances coving trust fund losses 拨补信托资金亏损
remittances outstanding 应解汇款
remittances under custody 汇出汇款
rental income 租赁收入
research and development expenses 研究发展费用
reserve for contingencies 意外损失准备
reserve for default losses 违约损失准备
reserve for exchange differential 兑换差价准备
reserve for exchange differential 兑换差价准备
reserve for exchange losses 兑换损失准备
reserve for fixed asset revaluation increment 资产增值准备
reserve for guarantee liabilities 保证责任及准备
reserve for industry stability fund 安定基金准备
reserve for land revaluation increment 土地重占增值准备
reserve for land revaluation increment tax 土地增值税准备
reserve for life insurance liability 寿险责任准备
reserve for operations and liabilities 营业及负债准备
reserve for pension and separation payments 退休及离职金准备
reserve for securities trading losses 买卖票券损失准备
reserve for unearned premiums 未满期保费准备
reserves for losses on mutual loan accounts 备付差捐
retained earnings (for accumulated losses) 保留盈余（或累积亏损）
revenue stamps consigned-in (memo accounts) 受托承销印花税票
revenue stamps consigned-in (memo account) 寄销印花税票
revenue stamps receipts under custody 应付代售印花税票
revenues 收入

S

savings account deposits 储蓄存款
secured overdrafts 担保透支
securities broking expenses 证券经纪费用
securities broking income 证券经纪收入
securities held for operations 营业证券
securities held for operations -proprietary 营业证券－自营
securities held for operations-underwriting 营业证券－承销
securities purchased under forward contracts 买入期证券
securities serving as deposits paid 抵缴存出保证金－证券
securities serving as trust fund reserve deposited 抵缴存出信托资金准备－证券
selling expenses 行销费用
selling expenses 行销费用
service costs 劳务成本
service costs 服务费用
service income 劳务收入
service income 服务收入
short-term borrowings 短期借款
short-term debits 短期债务
"short-term investment (""bill and securities purchased"" for banking industry)" 短期投资（银行业称买入票券）
"short-term loans (""policy loans"" for life insurance)" 短期放款（寿险业为寿险贷款）
short-term loans and overdrafts 短期放款及透支
short-term secured loans 短期担保放款
short-term secured loans and overdrafts 短期担保放款及透支
simple earnings per share 简单每股盈余
sinking fund 偿债基金
special projects fund 项目计画基金
special purpose trust accounts 指定用途信托资金
special reserve 特别公债
special reserve for consultation 辅导特别准备
special reserve for indemnity payments 赔款特别准备
special reserve for life insurance proceeds 寿险特别准备
special trust fund (for banks) 特别信托基金（银行业适用）
staff demand savings deposits 行员活期储蓄存款
staff time savings deposits 行员定期储蓄存款
staff training expense 员工训练费用
stock management income 服务代理收入
subrogation receivables (memo account) 代理追偿权益
subscribed capital receivable 末收资本

T

tax refund receivable 应收退税款
taxes payable 应付税款
technological cooperation costs 技术合作费
temporary payments and suspense 暂付及待结转帐项
temporary payments for others 短期垫款
temporary payments for others 短期垫款
temporary receipts and suspense accounts 暂收及待结转帐项
time deposits transferred from post office 邮汇局转存款
time trust accounts 定期信托资金
times deposits 定期存款
times deposits 定期存款
trademarks 商标权
transportation and communication equipment 交通及运输设备
transportation and communication equipment 交通及运输设备
travelers' checks consigned-in (memo account) 代售旅行支票
treasury bills purchased 买入国库券
treasury stock 库藏股票
treasury stock 库藏股票
trust accounts (for trusts) 信托资金（信托业适用）
trust accounts with company-designed purpose 代确定用途信托资金
trust assets (Memo Account) 信托资产
trust compensation fees 信托报酬费
trust fund reserve deposited 存出信托资金准备
trust liabilities (memo accounts) 信托负债

U


unassigned retained earnings 未指拨保留盈余
underwriting expense 承保费用
unfinished construction 未完工程
unfinished construction and prepayments for equipment 未完工程及订单机件
unrealized losses on valuation loss on long-term investment-bond 未实现长期债券投资跌价损失
unrealized losses on valuation loss on long-term investments 未实现长期投资跌价损失
unrealized losses on valuation loss on long-term investment-stock 未实现长期股权投资跌价损失

W

warehousing and shipping expenses 储运费用
warehousing and shipping income 储运收入
whole-life policy dividend payable 应付寿险红利

推荐路透金融词典 非常权威:

http://glossary.reuters.com.cn/wiki/index....%A4%8D%E5%88%A9

网上一般都有 一大片的呢

高盛的网站上好像也有，挺全的。

谢谢