金融英语翻译范文xx篇.doc

金融英语阅读 1 ：“The Market”Is aConceptIs the market a place? Or a thing? Neither, really. Its a concept. If you are growing tomatoes in your backyard for sale, you are producing for the market. You might sell some to your neighbor and some in your little stand by the roadside and some to the manager of the local supermarket. But in either case, you are producing for the market. Your efforts are being directed by the market. If people stop buying tomatoes, you will stop producing them. If you mow lawns to earn money, you are producing a service for the market. If your father a steelworker or a bricklayer or a truck driver or a dentist or a grocer, he is producing goods or services for the market.市场是一个地方吗？是一样东西吗？都不是，真的。市场是一个概念。如果你在自家的后院种番茄出售，你是在给市场提供产品。你可以将一些蔬菜卖给邻居，将一些蔬菜摆在路边的小摊上出售，将一些蔬菜卖给当地超级市场的经理，在任何一种情况下，你都是在给市场提供产品。你的努力都是在市场的引导下作出的。如果人们不买你的番茄，你就不会种番茄。如果你割草挣钱，你是在为市场提供劳务。如果你父亲是钢铁工人，或者是瓦匠，或者是卡车司机，或者是牙医，或者是开食品杂货店的，他也正在给市场提供商品或者劳务。 When you spend your income, you are buying things from the market. You may spend money in stores, supermarkets, gas stations, and restaurants. Still you are buying from the market. When the local grocer hires you to drive the delivery truck, he is buying your labor in the labor market.当你花钱时，你是在市场上购买东西。你可以在商店、超级市场、气站和餐馆花钱，你还是在市场上购买东西。当本地的杂货店雇你开送货车，他是在劳动力市场上购买你的劳动。 The market may seem to be a fuzzy sort of thing. But for each person（or business） who is making and selling something, its very real. If nobody buys your tomatoes, it wont be long before you get the message. The market is telling you something. Its telling you that you are using your energies and resources in doing something the market doesnt want you to do.市场似乎是一种含糊不清的东西，但是，对一个正在生产商品的人（或一家企业），它是实实在在的。如果谁也不买你的番茄，不需要很长时间你就会得到信息。市场在告诉你一些道理，他在对你说，你做事所花的精力和使用的资源是市场上所不需要的。金融英语阅读 2 ：The Money in a BankThe banks are commercial enterprises and like many other businesses are organized as companies which are owned by shareholders. These shareholders, or their predecessors, provided the money to set up the banks and to enlarge them. This money is known as a banks capital. But the shareholders money is only a small part of the total amount of money which the clearing banks have at their command. Who provided the rest of this enormous sum? The banks customers. Banks, in effect, borrow from their customers as well as lend to them.银行是商业企业，它的组织结构和其它企业一样，是由股东共同拥有的公司型组织。这些股东，或者是公司创始人，提供资金设立银行，并扩大资金规模。这笔资金被称为银行的资本金。但是，股东的资金仅仅是资金总额中的一小部分，并由清算银行控制。其余的大量资金由谁来提供呢？由银行的客户来提供。实际上，银行从客户那里借来资金，并向他们提供贷款。 The money which a bank obtains from its customers is generally known as its “deposits” and represents the balances which customers keep on their accounts with their banks. These accounts are of two main kinds: current accounts on which customers can draw cheques but receive no interest, and deposit and savings accounts on which the banks pay interest for the use of the money.银行从其客户那里得到的钱，一般被称为“存款”，代表客户在银行账户上持有的余额。这些账户主要有两种：一种是活期存款，客户可以对其开出支票，但没有利息，另一种是储蓄存款账户，银行使用账上的资金要支付利息。 Many people -private individuals, manufacturers, traders, companies and official bodies -choose to keep part of heir resources in the form of money. They need to do this mainly because they are continually having to make payments for the goods and services which they are buying and because they want to have resources immediately available. They could meet these requirements by keeping a stock of cash in the form of bank-notes and coin. But while notes and coins are a practical way of carrying out some small transactions, cash payments are a cumbersome, costly and, unfortunately, sometimes a dangerous method of settling most payments, especially if the money has to be sent any distance. It is more convenient, safer and more efficient to settle payments either by cheques drawn on a bank account, or through the banks credit transfer. Most of the payments made by businesses and Government in Britain and a large part of the payments made by private individuals are settled through the clearing banks.许多人个人、生产厂家、商人、公司和政府机构选择持有一部分现金资产。这样做的主要原因是他们必须为其所购买的商品和劳务支付款项，想在手头留有现金。他们持有银行钞票和硬币作为现金储备，以满足日常需要。然而，虽然在进行小笔交易时一般都用现钞、硬币支付，但是对大多数结算来说，用现金支付既不方便、费用又高，有时甚至还有风险，这风险尤其存在于异地寄送现金。结算支付既可以用开立支票从其银行户头付账的方式，也可以通过银行贷方划拨，这样做更方便、更安全，而且效率更高。由英国政府和企业作出的绝大部分支付，以及由私人作出的大部分支付都是通过清算银行来进行的。 The main reasons why customers keep money on accounts with commercial banks can be summarized as follows: -the banks provide an efficient and convenient method of making payments（ cheques, bank giros, standing orders etc.）. -a bank deposit is safer and less troublesome than keeping a stock of cash. A commercial bank undertakes to provide cash on demand to a customer who keeps money on current account, and after a few days notice to deposit account customers.-banks pay interest on deposit and savings accounts. -banks provide their customers with many other useful services. They will, for example, look after valuables, deal with investments, make payments to businesses and people abroad and provide financial information. -banks will lend money to their customers. For many purposes, “money in the bank” is money in its most convenient form. 客户在商业银行账户上存钱的主要原因可以概括如下：银行提供高效便捷的支付方式（支票、银行直接贷记划款单、银行本票等）。银行存款比持有现金更安全，麻烦也少。商业银行承诺，有活期存款的客户可以随时提现，也可以在存款客户通知几天以后提现。 银行对储蓄存款支付利息。 银行向其客户提供许多其它有用的服务。例如，保管贵重物品，办理投资业务，对国外企业和个人进行支付，以及提供金融信息。 银行向其客户提供贷款。 金融英语阅读 3 ：财务报表 There are two basic financial statements: the balance sheet and the operations statement. The balance sheet shows the firms condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners. A business is always in a state of equilibrium. In other words, what it owns is equal to what it owes. This is expressed in the fo11owing accounting formula:基本财务报表有两种：资产负债表和营业状况表。资产负债表显示会计期最后一天的公司财务状况，表明该企业拥有的资产情况和欠债权人或股东的债务情况。一家企业的财务应始终保持平衡状态，换言之，它所拥有的资产与所欠的债务保持相等。这一状况用下列会计公式表示： Assets = Liabilities + Owners Equity资产=负债+所有者权益 The operations statement is also referred to as a profit and loss statement or an income and expense statement. It shows how much profit or loss was generated by the operations of the firm during the accounting period. In this case, operations may be considered as sales of goods or services. The profit from sales after direct costs for producing the goods or services have been deducted is called gross income or gross profit. While income is produced, however, the business has certain other expenses-indirect costs related to the production of that income, such as general or selling expenses. The balance that is left when these further expenses are deducted is called net income or net profit.营业状况表是指损益计算书，它表明在该会计期间企业经营所产生的盈利或亏损情况。在这样的情况下，经营被认为是销售产品和劳务。销售减去产品和劳务成本后的收益是毛收入或毛利。可是，企业收入产生的同时，会有一些费用 -与产生收入有关的间接成本，如管理或销售费用，在进一步扣减这些费用后剩下的余额就是净收入或净利润。 Another basic financial statement is the statement of changes in financial position. It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.另一种基本财务报表是财务状况变动表，编制这一报表是为了说明在该会计期间流动资金的增加或减少，以及产生 化的情况。金融英语阅读 4 ：存款账户 Deposit accounts, together with savings accounts, represent the simplest form of bank account. The customer deposits funds and withdraws them as required. No chequebook is issued on this type of account. Therefore, the formalities of opening an account are simple, Often there is no need for a reference, the customers name, address and occupation, together with a specimen signature and an initial deposit being all that are needed.存款账户，和储蓄账户一起，是银行账户的基本形式，客户按规定存、取款。此种类型的账户不能开支票，所以，开户的手续很简单。一般无需证明人，只需客户的姓名、住址、职业，连同签字样本和开户金额即可。 Payments into a deposit account, which can consist of cash, cheques, postal orders and so on, may be made at the branch where the account is maintained or at any other branch of the bank. Funds may be withdrawn to the amount of the credit balance on the account normally only at the branch where it is maintained, although some banks do permit limited withdrawals at other branches. Withdrawals are subject to the required period of notice -often seven days. But in practice, prior notice is not always insisted upon, provided that the amounts required are not too large.客户可以用现金、支票、邮局汇款单等，在开户行或任何其他营业网点，向其存款账户上存款。客户一般只能从开户行有贷方余额的账户上取款，虽然有的银行确实允许在其他营业网点限额取款。取款需事先通知，一般要提前七天。但在实际操作中，只要提取的金额不大，并不一定非要提前通知。No overdrafts are permitted and a customer may generally not draw a cheque on a deposit account. When a deposit account customer has a large bill to pay and does not wish to carry cash, the bank can issue a cheque drawn on an account maintained. Especially for this purpose,the customers deposit account is debited, the special account credited and a cheque issued to the customer for the amount required. When a customer maintains both a deposit and a current accounts at the same branch, funds can be transferred from one to the other freely, so that if the deposit account funds are required to pay a bill, the appropriate sum may be switched to the current account and a cheque issued.存款账户不允许透支，客户一般也不开支票从存款账户上取款。当存款账户的客户需要支付一笔大额账单，又不想携带现金，银行可以签发一张从现有账户付款的支票。尤其在这种情况下，可以借记客户的存款账户，贷记专用账户和向客户开出所需金额的支票。当客户在一家营业网点既有存款账户又有往来账户，资金可以从一个账户随意地划拨到另一个账户上，以便在客户要求从其存款账户上支付账单的情况下，所需金额就可金融英语阅读 5 ：定期一本通 Passbook of time deposits is a method of deposit where by lump-sum deposit and withdrawal time deposits in multiple currencies and maturities are handled in a single passbook.The minimum amount of Renminbi deposit is RMB50, that of B-type foreign currency deposit is the equivalent of RMB500, and that of C-type foreign currency deposit is the equivalent of RMB50.定期一本通是在一个存折上办理多种货币和多种期限的整存整取定期储蓄存款的一种存款方式。人民币存款起存金额50元，乙种外币存款起存金额为不低于人民币500元的等值外币，丙种外币存款起存金额为不低于人民币50元的等值外币金融英语阅读 6 ：分期付款购物 In Western countries people have been using the installment plan since the first half of the twentieth century. Today, a large proportion of all the families in Great Britain buy furniture, household goods and cars by installment. In the U.S.A., the proportion is much higher than in Great Britain, and people there spend over 10 percent of their income on the installment plan.在西方国家,人们从二十世纪上半叶以来一直用分期付款的方式购物。今天，很大部分的英国家庭用分期付款的方式购买家具、家用电品和气车。在美国，用分期付款购物的比例高于英国。美国人将其百分之十以上的收入用于分期付款购物。 The goods bought on the installment plan are, in almost every case, goods that will lastradios, television sets, washing machines, refrigerators, motorcars, motorcycles, and furniture.用分期付款方式购买的商品，几乎都是耐用品，收音机、电视机、洗衣机、冰箱、汽车、摩托车和家具。 The price of an article bought in this way is always higher than the price that would be paid by cash. There is a charge for interest. The buyer pays a proportion, perhaps one -quarter or one -third, of the price as a down payment when the goods are delivered to him. He then makes regular payments, weekly or monthly, until the full price is paid up. The legal ownership of the goods remains with the seller until the final payment has been made.用这种办法购买的物品，其价格要比用现金购买的价格要高，因为要加收利息费用。购买者在拿到货物之前须支付一定比例的价款，也许是四分之一或者三分之作为定金，以后按期付款，如按周或按月付款，直到付清全部货款。货物的所有权归售货商所有，直到付完全部货款为止。Installment buying has advantages and disadvantages. In the past, it was easy to find couples who had been saving for years in order to furnish their homes. Now, they dont have to do that. Installment buying can help couples with small incomes to furnish their homes and start housekeeping. It increases the demand for goods, and in this way helps business and employment.分期付款购物有利有弊。过去，人们经常看到一对夫妇为了购买家具布置房间，需要储蓄好多年。现在，他们不用这样做了。分期付款购物可以帮助收入较低的夫妇购买家具布置房间，维持家计。其结果増加了商品需求，这样做有助于企业发展，有助于提高就业水平。 There is, however, the danger that when business is bad, installment buying may end suddenly, making business much worse. This may result in a great increase in unemployment. If the people on the installment plan lost their jobs, they would probably not be able to make their payments. If great numbers of people are not able to pay their installment debts, there is a possibility that businessmen cannot collect their debts and will therefore lose money. If businessmen lose money or fail to make a satisfactory profit, the possibilities of having a depression are increased. This is why, in some countries, the government controls the installment plan by fixing the proportion of the down payment and the succeeding installments to discourage people from buying more than they can pay for on the installment plan.然而，也伴随一种危险，即当企业不景气时，分期付款购物会突然中断，使企业更难以为继。这可能导致失业者大量增加。如果购物者失业，也就失去了支付货款的能力。如果有许多购物者无力偿付货款，就会出现一种可能性，即商家收不回债务，就会亏损。如果商家亏损或赚不到一定的利润，市面就可能更加萧条。这就是在有些国家，政府要控制分期付款购物的原因，即规定首付款与其后各期付款的比例劝导人们在分期付款购物时不要超出自己的支付能力 金融英语阅读 7 ：复式记账法The basic principle of double entry bookkeeping is that every transaction has a twofold effect. In other words, a value is received and a value is yielded or parted with. Both effects, which are equal in amount, must be entered completely in the bookkeeping records.复式记账法的基本原理是每笔交易都有借贷双方。换言之，有一项金额收入，就必然有一项金额放弃（支出）。借贷双方金额相等，必须完整地记入账薄。 According to this principle, all transaction affect at least two accounts. Each transaction must be analyzed to determine which accounts are affected, and whether they should be increased or decreased. An entry made on the left hand side or column of an account is called a debit, while an entry made on the right hand side or column is called a credit. Debit, usually abbreviated DR, at one time meant value received, or literally he owes. Credit, usually abbreviated CR, meant value parted with, or literally he trusts, in modern bookkeeping, debit refers only to the left-hand side of account, whereas credit refers to the right-hand side. Some bookkeepers use a far right-hand column to keep an up-to-date balance of the account.根据这一原理，所有的交易至少涉及两个账目，要对每笔交易进行分析，以确定哪些账目受到影响，金额是增加，还是减少。在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。借方，一般缩写成 DR，同时意为收到的金额，或者，按照字面意思解释是他所欠的；贷方，一般缩写成 CR，意为支出的金额，或者，按照字面意思解释是他的存款。在现代簿记中，借方仅指账户左边；而贷方指右边。有的账薄在右边再加一栏，记载账户的最新余额。 In double-entry bookkeeping, a book in which both the debit side and the credit side of the transaction are entered is called a journal, while another book used to list all the accounts of an organization is called a ledger. Entries from the journal are transferred to the ledger at regular intervals, usually monthly. This process is called posting.在复式记账法中，记载交易借贷双方的账薄叫日记账；而另外一本用于记载一个单位所有账目的账薄叫总账。从日记账定期，通常按月，转记到总账上去，这个过程叫过账。金融英语阅读 8 ：工资发放服务Payroll services offered by banks have come a long way from when a bank would deliver thousands of RMB by armored van with 2 or more armed security officers to protect the payroll. While this method is still available to companies if they choose, it is not as efficient as the other methods available today, like direct deposit. Payrolls are not only simpler, they are also less expensive to the bank in terms of security and cash handling it also reduces the likelihood of robbery.自告别银行配备两个或更多全副武装的保安人员协同运钞车押送数以万计的人民币来发放工资的年代以来，银行代发工资的业务已走过漫长的一段路程。然而这种方法至今还有效地存在于公司业务中，如果他们选择的话，但它没有今天所采用的其他方法那样效率高，如直接存取。由银行发放工资不仅简单，而且降低了安全和现金处理方面的费用，也降低了发生抢劫事件的可能性。金融英语阅读 9 ：国际货币体系 The monetary system of the Western World is based on the agreement on the establishment of the International monetary Fund（IMF）, which was made at Bretton Woods, New Hampshire（USA）, in 1944. The two principal purposes of the IMF are to promote exchange stability and to help member countries overcome temporary difficulties in their balance of payments. Under the IMF system, the US dollar is the key or leading currency. 西方世界的货币体系是根据1944年在美国新罕布什尔州布雷顿森林制定的关于建立国际货币基金组织协议而形成的。国际货币基金组织的两个主要宗旨是促进汇率稳定和帮助会员国克服国际收支方面的暂时困难。在国际货币基金组织体系下，美元是关键货币。Each member country of the IMF undertakes to establish a parity of its currency in terms of gold and the US dollar and to keep fluctuations of the dollar exchange rate -or, more exactly, the spot rate within the limits of the band or fluctuation margin. Originally, the band was 2 per cent（1 per cent on either side of the parity）; in December 1971 it was widened to 4.5 per cent（2.25 per cent on either side）, the upper and the lower intervention point. Each member countrys central bank must, if necessary, buy or sell dollars to keep the dollar rate from falling below the lower or rising above the upper intervention point. In this manner, the other currencies, among themselves, cannot deviate from one another by more than double the fluctuation margin , or 8 per cent.国际货币基金组织的每一个成员国承担着稳定本国货币与黄金和美元平价的责任，并使美元汇率或者，更准确地说美元现汇汇率的波动限制在规定的幅度内。最初，波动幅度为2%（在平价上下各1%）；1971年12月，这一波幅扩大为2.25%，即上下干预点。每个成员国的中央银行在必要时应买进或抛售美元，使美元汇率下降的幅度不低于最低点，或者上升的幅度不超过最高点。以这样的方式，其他货币之间相互偏离的幅度不能超过波动幅度的两倍，或者说，不能超过8%。 The parities can be changed if need be, but changes in excess of 10 per cent require the approval of the Fund. Parity changes have to be made to correct an imbalance resulting from a permanent improvement or deterioration of a countrys competitive position. If, for example, a country has a lower rate of inflation than the other countries, its exports will increase and its imports decline. The growing demand for the currency of this country will cause its external value to appreciate, but since under a system of fixed or pegged parities，exchange rate fluctuation are limited-a point will be reached from which the currency will become increasingly undervalued. If, on the other hand, a country has a higher inflation rate than the other countries, the opposite will be true and the currency of this如果需要，平价可以调整，但调整幅度超过10%，须经基金组织批准。进行平价调整的目的是为了纠正由于永久性地改善一国的竞争状况，或一国竞争地位恶化而造成的国际收支失衡。比如，如果一国的通货膨胀率低于其他国家，该国的出口将会增加，进口将会下降。对该国货币需要的增加将使其货币的对外价值上涨，但是，因为在固定汇率或钉住关键货币的制度下，外汇汇率的波动是受到限制的 上涨到某一点后，该货币就会不断贬值。另一方面，如果一个国家的通货膨胀率高于其他国家，就会出现相反的情况，该国的货币就会不断的升值。这种国际收支不平衡的状况会因为投机活动而进一步加深，即由于价值高估的货币大量流入货币价值低估的国家所造成。因此，提高低估货币的价值和/或降低高估货币的价值，最终成为必然金融英语阅读 10 ：汇款Remittances are part of a banks international services and are divided into two categories, inward and outward. An inward remittance is where a foreign bank sends funds to a domestic bank with an instruction for the bank to pay the funds to the payee. An outwa