金融专业英语词汇.doc

a banding machine 自动存取机a deposit form 存款单a means of payment 支付手段 a medium of exchange交换媒介 a standard of value 价值标准 a store of value 储藏手段 account number 帐目编号ADR(American Depository Receipt)美国存托凭证/存股证adverse balance 逆差an application form 申请单at fire sale prices 超低价 at par 平价 at par 以票面价值计 auction 拍卖 back-up credit line备用信贷额bad debts 坏帐bailout 救助 Bandars note 庄票，银票bank long-term repurchase agreements 银行长期回购协议 bank of communications 交通银行bank overnight repurchase agreements 银行隔夜回购协议 bank statement 对帐单banker 银行家bankers acceptance 银行承兑汇票 banking holding company 公司银行 banking hours, business hours 营业时间bearer check 不记名支票bearer note不记名票价blank check 空白支票blue chips 蓝筹股bond holder债券持持有者bond 债券 bond, debenture, debts 债券bond, debenture, debts债券; bonus share 红股bonus share红股; book value 帐面价值 bookkeeper 簿记员bookkeeping 簿记branch bank 银行分行branch banking 银行分行制 broker 经纪人broker 经纪人 broker/dealer 券商broker/dealer券商; business accounting 商业会计buy out 购买 ( 某人的 ) 产权或全部货物 buying rate 买入价 canceled check 已付支票capital market 资本市场capital market 资本市场 capital stock 股本 cash account 现金帐cash book 现金出纳帐cash check 现金支票central bank 中央银行 certificate of deposit 存单certificate of deposits 存单 chartered bank 特许银行Chase Bank 大通银行check book 支票本check for transfer 转帐支票check stub, counterfoil 票根check 支票checking accounts, 活期存款 circulate 流通 clearing and settlement 清算/结算clearing and settlement清算/结算; clearing bank 清算银行clearing house 票据交换所closed-end securities investment fund 封闭式证券投资基金closed-end securities investment fund 封闭式证券投资基金; collateralize 担保 collective market cap 市场资本总值 commercial banks 商业银行 commerical paper 商业票据 commission 佣金commodity money 商品货币 commodity/financial derivatives 商品/金融衍生产品commodity/financial derivatives 商品/金融衍生产品; component index 成份指数composite index 综合指数computerized accounting 电脑化会计confirming bank 保兑银行consolidation 兼并 construction bank 建设银行contract 合同 controlling shareholder 控股股东convertible bond 可转换债券convertible bond可转换债券; corporate bond 企业债券corporate bond企业债券; corresponding bank 往来银行cost accounting 成本会计credit bureau 商业兴信所credit card 信用卡credit cooperatives 信用社credit creation 信用创造 credit department 银行的信用部credit rating 信誉级别 credit swap 互惠贷款 credit trading 信用交易credit union 合作银行credit union 信用合作社 cross rate, arbitrage rate 套汇汇率crossed check 横线支票current-account 经常项目 dealer 交易员 debenture 债券debt chain 债务链default risk 拖欠风险 default 不履约 deficit 亏损 deflation 通货紧缩 deflation 通货收缩deposit book, passbook 存折deposit receipt 存款收据depositor 存户depreciation accounting 折旧会计devaluation 货币贬值direct exchange 直接（对角）套汇direct quoation method 直接报价法 discount bank 贴现银行discount rate, bank rate 贴现率discount 贴水 discount 贴现discount 贴现 dividend红利/股息; dividend 股息 dividend 红利/股息division of labor 劳动分工 domestic bank 国内银行domestic currency 本币 economic boom 经济繁荣economic crisis 经济危机economic cycle 经济周期economic depression 经济萧条economic recession 经济衰退economic recovery 经济复苏electronic banking 电子银行 endorser 背书人equitable tax system 等价税则eurobond market 欧洲债券市场eurodollar 欧洲美元 euronote欧洲票据exchange bank 汇兑银行face amount 面值 face value 面值 falter 摇摇欲坠 favorable balance 顺差Fed fund 联邦基金 Federal Reserve Bank (FRB)联邦储备银行Federal Reserve 美联储 fiat money 法定通货 file for bankruptcy 申请破产 financial institution 金融机构 financial trust 金融信托公司financial turmoil/meltdown 金融危机 financing 融资fixed term time deposit定期支付存款fixed-rate 固定比率 floating rate 浮动利率 floating-rate note 浮动利率票据floating-rate 浮动比率 foreign currency (exchange) reserve 外汇储备foreign exchange crisis 外汇危机foreign exchange fluctuation 外汇波动foreign exchange 外汇 forged check 伪支票forward transaction 远期交易 fund custodian bank 基金托管银行fund custodian bank基金托管银行; fund manager 基金经理/管理公司fund manager基金经理/管理公司; GDR(Global Depository Receipt) 全球存托凭证/存股证general ledger 总帐gilt-edged bond 金边债券glolbal corporation 跨国公司 go under 破产 gold reserve 黄金储备hard currency 硬通货hedge fund 对冲基金hedge对冲买卖、套期保值home loan bank 家宅贷款银行idle capital 游资illiquidl assets 非流动资产 indirect exchange 间接（三角）套汇indirect quoation method 间接报价法 industrial bank 实业银行inflation 通货膨胀inflation 通货膨胀 information disclosure 信息披露innovation到期交易insider trading/dealing 内幕交易insider trading/dealing内幕交易; institutional investor 机构投资者institutional investor机构投资者; inter-bank money market银行同业货币市场interest rate ceiling 利率上限interest rate controls 利率管制interest rate floor 利率下限intermediary 中介机构international balance of payment 国际收支international monetary system 国际货币制度investment bank 投资银行investment 投资IPO(initial public offering) 新股首发；首次公开发行 issuer 发行人job machine 就业市场 joint venture bank 合资银行journal, day-book 日记帐，流水帐junk bond 立即债券land bank 土地银行large-denomination time deposits 大额定期存款 lead bank牵头银行lease financing租赁融资legal sanction 法律制裁 legal tender 法定货币 letter of credit 信用证leverage 杠杆 liquid assets 流动资产 liquidate assets 资产清算 liquidity 流通性local bank 本地银行London Interbank Offered Rate(LIBOR)伦敦同业优惠利率margins, collateral 保证金margins, collateral保证金; market capitalization 市值market capitalization市值; market manipulation 市场操纵market manipulation市场操纵; mark-to-market 逐日盯市mark-to-market逐日盯市; markup 价格的涨幅 medium term loan 中期贷款merchant bank商业银行merger and acquisition收购兼并merger and acquisition收购兼并。 monetary market 货币市场monetary policy 货币政策 money (financial) market 金融市场money in circulation 货币流通量money market mutual funds 货币市场互助基金 money market 货币市场 money shop, native bank 钱庄mutual savings bank 互助储蓄银行national budget 国家预算national gross product 国民生产总值negotiable order of withdrawal accounts大额可转让提款单 negotiable share 可流通股份negotiable share可流通股份; negotiation bank 议付银行neogotiable time deposit议付定期存款non interest-bearing reserves无息储备金note issue 纸币发行量note issurance facility票据发行安排note 票据 on the hook 被套住 open/close a position 建/平仓open-end securities investment fund 开放式证券投资基金open-end securities investment fund 开放式证券投资基金; option forward transaction 择期交易 order check 记名支票original maturity 原始到期期 限 out of circulation 退出流通 outstanding check 未付支票overdraft, overdraw 透支overseas bank 国外银行p/e (price/earning) ratio 市盈率p/e ratio市盈率;(price/earning) paper currency 纸币 parent company 母公司 pay-in slip 存款单paying bank 付款银行payment versus delivery 银券交付; payment versus delivery 银券交付pension funds 养老基金 physical capital 实际资本 pickup in rice 物价上涨 portfolio management 有价债券管理post office savings bank 邮局储蓄银行premium 升水 premium 溢价president 行长primary market 一级市场principal 本金principal本金private deposits 私人存款promissory note(P.N.p/n)本票proprietary trading 自营proprietary trading自营; prospectus招股说明书; prospectus招股说明书public accounting 公共会计public bond 公债put / call option 看跌/看涨期权put / call option看跌/看涨期权; quote 报价 raised capital/proceeds 筹资rating agency 评级机构real estate 不动产 red chips红筹股repurchase agreements 回购协议 requesting bank 委托开证银行reserve bank 准备银行reserve ratio 准备金比率 reserve 储备 retail / private investor 个人投资者/散户retail/private investor个人投资者/散户; revaluation 货币增值revolving cerdit 循环信用证，rights issue/offering 配股rights issue/offering配股; road show 路演roll 展期 rubber check 空头支票savings bank 储蓄银行secondary listing 第二上市secondary market 二级市场securities loan 融券securities 证券self-service bank 无人银行selling rate 卖出价 sell-off 证券的跌价 settlment and delivery 交割 share capital 股本share, equity, stock 股票、股权share, equity, stock股票、股权;shore up confidence 提振市场信心 small-denomination time deposits 小额定期存款 soft currency 软通货specimen signature 签字式样spot transaction 即期交易 spread 差幅 spread利差stave off 挡开 , 避开 , stock exchange 股票交易所stock 股票 stock, share 股票strong room, vault 保险库subscribe 申购subsidiary ledger 分户帐surplus funds 过剩基金 surplus 结余swap transaction 调期交易 swap掉期交易syndicated credit银团贷款syndication辛迪加take a nosedive （股市）大跌 take over 收购 tax collection 税收 the Federal Reserve Board 联邦储备委员会 the Federal Reserve System 联邦储备系统 the gold standard 金本位 the liquidity scale 流动性指标 the purchasing power of money 货币购买力the stock market crash 股市风暴 thrift institutions 存款机构 tighter credit 紧缩信贷 time deposit 定期存款 to cash 兑现to counter sign 双签to deposit 存款to dishonor a check 拒付to endorse 背书to honor a check 兑付to suspend payment 止付transfer price 转让价格 transnational status 跨国优势 travelers check 旅行支票travelerschecks 旅行支票 treasury /government bond 国库券/政府债券treasury bill 国库券treasury bills 国库券 Treasury bond 财政部公债 treasury/government bond国库券/政府债券; trust company 信托公司trust institution 银行的信托部trustee savings bank 信托储蓄银行tumble 下跌 turnover rate 换手率underwriter承销商underwrite包销，认购underwriting facility包销安排unincorporated bank 钱庄unit banking 单一银行制 unit trust 信托投资公司unsecured credit无担保贷款venture capital 风险资本 warrant 认股权证welfare capitalism 福利资本主义 wholesale 批发 按市价订购股票 market order保证付款 del credere保证公司债券 Guaranteed Bonds报告式 Report Form备抵法 Allowance method备抵坏帐 Bad debt allowance背书 Endorse 拒付费 Protest fee背书 endorsement|indorsement被缠住 entangled本国货币 domestic currency本金 Principal本票 Promissory note本票 promissory note (P/N)本票 promissory notes本票，期票 promissory notes比较财务报表 Comparative financial statements比率 Ratios编制（报表） Prepare拨款 appropriation补偿贸易 compensatory trade, compensated deal不带息票据 Non-interest bearing note布雷顿森林体系 The Bretton Woods System部分参加优先股 Partially participating preferred stock部分认付 partial acceptance财务报表 Financial Statement财务报表 Financial Statements财务报表分析 Analysis of financial statements财务报告 Financial Report财务分析 Financial Analysis财务会计 Financial Accounting财务活动 Financing activities财务状况变动表中的现金基础 SCFP.Cash Basis财政 public finance财政部 the Ministry of Finance财政管理机构 fiscal authorities财政年度fiscal year产成品存货 Finished goods inventory偿债基金 Sinking fund偿债基金 Sinking fund成本法 Cost method成本法 Cost method成本法 Cost method成本会计 Cost Accounting成本或市价孰低法 Lower of cost or market or LCM成本率 Cost ratio成本推进式通货膨胀 cost-push inflation成本推进型 cost push承兑|认付 acceptance承兑交单 documents against acceptance (D/A)承销人 Consignee持续经营假设 Continuity(Going-concern) Assumption赤字 deficit赤字 deficit充分需求 adequate demand出票人 Maker除息日 Ex-dividend date除息日 Ex-dividend date储备货币 reserve currency储蓄银行 saving banks创立合并 Consolidation从业人员 employed person存货 Inventory存货盈余或短缺 Inventory overages and shortages存货周转率 Inventory turnover存款 to deposit in a bank|to put in a bank|存款单 CD(certificate of deposit)存入保证金 Refundable deposits打折扣出售 to sell at a discount打折扣购买 to buy at a discount打折扣-让价 to reduce|to make a reduction代销 offer for sale带息票据 Interest bearing note担保 ensure担保书 trust receipt|letter of indemnity单步式 Single-step单一的实体 a single entity单张承兑 general acceptance单张汇票 sola of exchange|sole of exchange当日汇率|成交价 currency rate到期日 Maturity date到期日 Maturity date到期直接偿付 Repayment at maturity到期值 Maturity value抵押贷款 mortgage lending抵押公司债券 Mortgage Bonds抵押借款 Mortgage loan递延所得税负债法 Deferred income tax liability method电汇 telegraphic transfer (T.T)电汇汇率|电汇率| T.T. rate|telegraphic transfer rate定额备用金 Imprest petty cash定期付款 payment on term定期盘存 Periodic inventory定向发行 introduction短期汇票 short bill短期外债 short term external debt兑现率|兑现汇率 demand rate多步式 Multi-step多头买升 buying long发行成本 Issuance cost发行在外股本 Outstanding capital stock繁荣 boom非凡的牛市 a raging bull非累积优先股 Noncumulative preferred stock非现金发行 Issuance for noncash consideration费用 Expense分批认定法 Specific identification分期付款 instalment分期还本公司债券 Serial Bonds浮动汇率 floating/flexible exchange rate付款 to pay|to make payment|付款被拖延 to be in arrears with payment付款方法 mode of payment付款汇率 pence rate付款交单 documents against payment (D/P)付清|支付全部货款 payment in full|full payment付息日 Payment date负债 Liability负债 Liability附上利息 to draw interest附属公司 Subsidiary company附条件背书 conditional endorsement附条件认付 conditional acceptance复苏 recovery副保|抵押品|付属担保物 collateral security改革 fashion改写|换新票据 renewed bill个人收入 personal income跟单汇票 documentary bill工资 wages工资价格螺旋上升 wage-price spiral工作底稿 Worksheet工作底稿 Worksheet工作量法 Units-of-production method (UOP)公共债务 membership criteria公开发行 public issue公司 Corporation公众会计 Public Accounting购货 Purchase购货日记帐 Purchase Journal购货折让和折扣 Purchase allowance and discounts购买合并 Combination by purchase股本 Capital stock股东 Shareholder股东权益 Stockholders equity股利 Dividend股利收益率 Dividend yield ratio股利宣布日 Declaration date股利政策 Dividend policy股利支付日 Date of payment股票 equities股票的合并发行 Lump-sum sales of stock股票股利 Stock dividend股票股利 Stock dividends股票交易所 bourse股票经纪人 stockbroker股权登记日 Date of record股权登记日 Date of record固定汇率 fixed exchange rate固定资产 Plant assets or Fixed assets挂牌汇率|名义汇率 nominal rate关税 tariff官方汇率 official rate管理会计 Management Accounting归个人支配的收入 disposable personal income规模经济 scale economcies国际储备 international reserve国际货币基金 the IMF国际收支 balance of payments国际债券 international bonds国民生产总值 gross antional product国内汇票 inland Bill国外汇票 foreign Bill过时 Obsolescence还债 to discharge行政开支 administrative expenses合并 merger合并财务报表 Consolidated financial statements合并法 Consolidation method合伙人企业 Partnership合同 contract合约价 exercise price核定股本 Authorized capital stock后进先出法 Lost-in, first-out or LIFO坏的影响 adverse effect坏帐费用 Bad debt expense换取现金 to convert into money|回报 return on investment回报率 rate of return回扣 to rebate汇兑合约 exchange contract汇兑合约预约 forward exchange contract汇价|兑换率 exchange rate|rate of exchange汇款|寄钱 to remit|to send money汇率 exchange rate汇率 exchange rate汇率机制 exchange rate regime汇率机制 REM汇票汇单用语汇票交割|汇票议付 negotiation of draft会计分录 Journal entry会计分期假设 Time-period Assumption会计假设 Accounting Assumptions会计科目 Account会计目标 Accounting Objectives会计实务过程 Accounting Procedures会计信息系统 Accounting information System会计循环 Accounting Procedure/Cycle会计要素 Accounting Elements会计原则 Accounting Principles会计主体假设 Separate-entity Assumption惠请付款 kindly pay the amount|或有负债 Contingent或有利得 Gain contingencies或有事项 Contingency或有损失 Loss contingencies货币贬值 currency devaluation货币供应 money supply货币购买力会计 Purchasing-power accounting货币购买力损益 Purchasing-power gains or losses货币化 monetization货币计量假设 Unit-of-measure Assumption货币控制工具 instruments of monetry control货币联盟 Monetary Union货币收入 money income货币性负债 Monetary liabilities货币性资产 Monetary assets货币选择权（期货） currency option货币政策工具 tools of monetary policy货币主义者 monetariest货币总监 controller of the currency货到付款|现金提货 cash on deliver (C.O.D.)货到付现款 cash on arrival机构投资者 institutional investor极度通货膨胀 hyperinflation即期付款 spot cash|cash down|cash on the nail即期汇率 spot rate即期汇票 sight bill|bill on demand即时付款 prompt cash记名公司债券 Registered Bonds记名式背书 special endorsement|full endorsement记帐付款|会计帐目内付款 payment on account季节性调整 seasonal adjustment继承税 inheritance tax寄款人 a remitter寄票供取款|支票支付 to send a cheque for payment寄销 Consignment寄销人 Consignor加权平均法 Weighted average加速折旧法 Accelerated depreciation method价格收益比率 price-earning ratio价益比 Price-earnings ratio价值 value监督 surveillance监督 to monitor减价 to deduct|to make a deduction交易 transaction交易行情表 course of exchange|exchange table交易人|议付人 negotiator缴入资本 Paid-in capital结清 to clear off|to pya off结帐 Closing entries结帐 to settle|to make settlement|结帐|清算|支付 settlement借据 IOUs(I owe you)经常帐户 current account经济不景气 recession经济好转 turnabout经济人佣金 brokerage fee经济商行 brokerage firm经营租赁 Operating lease精明的讨价还价交易 horse-trading净价|最低价格付现 net cash净收入比例结合 net income gearing净值 Net value竞争领先 frontrun拒付|退票 dishonour拒绝承兑而退票 dishonour by non-acceptance拒绝付款 to refuse payment|捐赠资本 Donated capital决策人 Decision Maker开办费 Organization cost可比性原则 Comparability Principle可变现净值 Net realizable value可兑换性 convertibility可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds可以相信的证明 credentials可转换公司债券 Convertible Bonds客观性原则 Objective Principle恳求付帐 to solicit payment空头汇票 accommodation bill空头卖跌 selling short控股公司 Parent company库藏股 Treasury stock库存 inventory库存现金 Cash in hand跨国公司 MNC ( Multi-National Corporation)跨国公司 Multinational Corproation宽松的财政政策 slack fiscal policy宽限日期 days of grace亏损 Loss劳动力 labor force劳动力人数 labor force劳动密集型 labor-intensive累积优先股 Cumulative preferred stock累计折旧 Accumulated depreciation历史成本 Historical cost历史成本原则 Cost Principle立即付款 prompt payment|immediate payment利差 interest margin利率 interest rate利润 profit利润 profit利息率 Interest rate联合大企业 conglomerate廉价购买权 Bargain purchase option (BPO)零售价格法 Retail method留存收益 Retained Earning留存收益 Retained earnings流动比率 Current ratio流动负债 Current Liabilities流动负债 Current liability流动资产 Current assets流动资产 Current assets垄断兼并委员会 MMC买方出价与卖方要价之间的差价 bid-ask spreads毛利法 Gross margin method贸易差额 balance of trade贸易中的存货 inventory面值 Par value面值法 Par value method名义利率，票面利率 Nominal rate名誉支付|干与付款 payment for honour|明细分类帐 Subsidiary Ledger磨损 Wear and tear目的地抵岸价格 F.O.B destination目的地交货价 F.O.B destination point纳税影响会计法 Tax effect accounting method年分期付款 annual payment年数总和法 Sum-of-the-years-digits method (SYD)牛市 bull market欧元 euro欧洲货币Eurocurrency欧洲联盟 the European Union配比原则 Matching Principle批发物价指数 Wholesale price index票据背书 to endorse a bill票据交割|让与支票票据议付 to negotiatie a bill票面利率 Contract interest rate, stated rate平衡预算 balanced budget凭单据付现款 cash against documents凭提单付现款 cash against bills of lading破产 insolvency普通公司债券 Ordinary Bonds普通股 common stock普通股 Common Stock普通股 Common stock普通股每股收益 Earnings per share of common stock普通股每股帐面价值 Book value per share of common stock普通股票 common stock普通