Trade and Investment.doc

Accounting system 会计系统American Accounting Association 美国会计协会Audit 审计Balance of payments n. 贸易支付差额Balance sheet 资产负债表Bank statement n. 银行结算清单（给账户的），银行对账单Blue chips n. 蓝筹股，绩优股Board of Directors n. 董事会 Bond n. 债券 Bonus n. 津贴，红利 Books n . 公司帐目 Cash flow prospects 现金流量预测Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计Creditor 债权人Credit rating 信贷的信用等级，信誉评价Cycle inventory n. 循环盘存Corporation tax n. 公司税，法人税Deflation 通货紧缩Disclosure 批露Deferred payments n. 延期支付Devalue v. 货币贬值（相对于其它货币） Discount n. 折扣，贴现Distribution n. 分配，分发，分送产品Due adj. 应付的，预期的 Down market adv./adj. 低档商品/地的 Entitle v. 授权 Feasibility study n. 可行性研究 FOB, f.o.b n. 离岸价 Franchisee n. 特许经营人 Franchiser n. 授予特许经营权者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Gross profit n. 毛利Gross yield n. 毛收益 HRD n. 人力资源发展部 In the black 有盈余，贷方 Income statement 损益表Inflation 通货膨涨Integrity 整合性Internal auditing 内部审计Industrial relations n. 劳资关系Insolvent adj. 无清偿力的 Interim n. 中期，过渡期间Intermittent production n. 阶段性生产In the red 赤字，负债 Income tax n. 所得税 Job mobility 工作流动 Job rotation 工作轮换 Junk bonds n. 低档（风险）债券，垃圾债券Junk mail n. （未经收信人要求的）直接邮寄的广告宣传 Liabilities 负债Limited (liability) company (ltd.) 股份有限公司Lessee n. 承租人 Lesser n. 出租人 Litigate v. 提出诉讼 Matrix management n. 矩阵管理Negative cash flow 负现金流量Notice n. 通知，辞职申请，离职通知Owners equity 所有者权益Offer n. 报价，发盘Overdraft n. 透支Overdraft facility 透支限额Overdraw v. 透支Parent company n. 母公司，总公司Public limited company (plc) n. 股票上市公司 Partnership n. 合伙（关系），合伙，合伙企业Pilot n. 小规模试验 Pipeline n. 管道，渠道 Pipeline inventory n. 在途存货Retained earning 留存利润Receiver n. 接管人，清算人 Representative n. 代理人，代表Retailer n. 零售商 Rival n. 竞争者，对手 Return of investment 投资回报Return on investment 投资报酬Sole distributor 独家分销商 Subordinate n. 下级 Subsidiary n. 子公司 Statement of cash flow 现金流量表Statement of financial position 财务状况表Sole proprietorship 独资企业Stockholders 股东Stockholders equity 股东权益Staff turnover 人员换手率 Stock turnover 股票换手率 Take-home pay 实得工资Tax allowance 免减税 Tax avoidance 避税 Throughput n. 工厂的总产量 Trade mark 商标 Trade union 工会 Treasurer n. 司库，掌管财务的人 Variable costs 可变成本Value-added n. 增加值Vision n. 设想，公司的长期目标Value added tax 增值税 Vacancy n. 空缺Warehouse n. 仓库，货栈 Withdraw v. 拿走，收回，退出 Withdrawal n. 拿走，收回，退出Wholesaler n. 批发商 Working capital n. 营运资本，营运资金 Zero defect n. 合格产品Zero inventory n. 零存货I. 外汇与汇率通汇合约 Agency Agreement通汇银行 Correspondent Bank商业汇票 Commercial Bill of Exchange银行支票 Bankers Check国外汇票 Foreign Bill of Exchange关键货币 Key Currency汇率 Exchange Rate直接标价法 Direct Quotation间接标价法 Indirect Quotation汇价点 Point买入汇率 Buying Rate卖出汇率 Selling Rate中间汇率 Medial Rate现钞汇率 Bank Note Rate即期汇率 Spot Rate远期汇率 Forward Rate基本汇率 Basic Rate套算汇率 Cross Rate固定汇率 Fixed Rate浮动汇率 Floating Rate可调整的钉住 Adjustable Peg单一汇率 Single Rate复汇率 Multiple Rate贸易汇率 Commercial Rate金融汇率 Financial Rate交叉汇率 Cross Rate远期差额 Forward Margin升水 Premium贴水 Discount平价 At Par固定汇率制度 Fixed Exchange Rate System金本位 Gold Standard纸币 Paper Money贴现率 Discount Rate 浮动汇率制度 Floating Exchange Rate System自由浮动汇率 Freely Floating Exchange Rate管理浮动汇率 Managed Floating Exchange Rate单独浮动汇率 Single Floating Exchange Rate联合浮动汇率 Joint Floating Exchange Rate钉住汇率制 Pegged Exchange Rate区域性货币一体化 Regional Monetary Integration欧洲货币体系 European Monetary System (EMS)欧洲货币单位 Eutopean Currency Unit (ECU)欧洲货币联盟 European Monetary Union含金量 Gold Content铸币平价 Mint Par黄金输送点 Gold Point官方储备 Official Reserve外汇管制 Foreign Exchange ControlII.外汇交易即期外汇交易 Spot Exchange Transaction远期外汇交易 Forward Exchange Transaction交割日固定的远期外汇交易 Fixed Maturity Forward Transaction选择交割日的远期交易(择期交易) Optional Forward Transaction掉期交易 Swap即期对远期掉期 Spot-Forward Swap即期对即期掉期 Spot-Spot Swap远期对远期掉期 Forward-Forward Swap地点套汇 Space Arbitrage直接套汇(两角套汇) Direct Arbitrage (Two Points Arbitrage)间接套汇(三角套汇) Indirect Arbitrage (Three Points Arbitrage)时间套汇 Time Arbitrage现代套汇交易 Cash Against Currency Future套利 Interest Arbitrage非抵补套利 Uncovered Arbitrage非抵补利差 Uncovered Interest Differential抵补套利 Covered Arbitrage期货 Futures期货交易 Futures Transaction国际货币市场 International Monetary Market (IMM)伦敦国际金融期货交易所 London International Financial Futures Exchange (LIFFE)“逐日盯市”制度 Market-to-Market期权 Options外汇期权 Foreign Currency Options协议价格 Strike Price敲定价格 Exercise Price期权费/权力金 Premium期权到期日 Expiration Date美式期权 American Options欧式期权 European Options看涨期权(买权,买入期权) Call Options期权买方 Call Buyer期权卖方Call Seller/Writer看跌期权(卖权,卖出期权) Put Options期权协议价格 Strike Price敲定价格(履约价格) Exercise Price期权费(期权权利金,保险费) Premium期权保证金 Margins期权内在价值 Intrinsic value价内期权 In the Money价外期权 Out of the Money平价期权 At the Money期权时间价值 Time value易变性 VolatilityIII.国际收支国际收支 Balance of Payments国际货币基金组织 International Monetary Fund国际收支平衡 Balance of Payments Statement经常项目 Current Account贸易收支 Goods劳务收支 Service单方面转移收支 Unilateral Transfer资本项目 Capital Account长期资本 Direct Investment热钱/游资 Hot Money平衡项目(储备项目/结算项目) Balancing or Settlement Account官方储备 Official Reserves自主性交易 Autonomous Transaction调节性交易 Accommodating Transaction事前交易 Ex-ante Transaction事后交易 Ex-post Transaction国际收支顺差 Balance of Payments Surplus国际收支逆差 Balance of Paymentd Deficit贸易差额 Trade Balance经常项目差额 The Current Account BalanceIV.外汇风险管理外汇风险 foreign Exchange Exposure获得利益 Gain遭受损失 Loss交易风险 Transaction Exposure营业风险 Operation Exposure转换风险 Translation Exposure经济风险 Economic Exposure竞争风险 Competitive Exposure借款法 Borrowing投资法 Investing借款-即期合同-投资法 Borrow-Spot-Invest提前收付-即期合同-投资法 Lead-Spot-Invest提前或延期结汇 Leads & Lags资产负债表保值法 Balance Sheet Hedge资金部主管 Treasury Head首席交易员 Chief Dealer交易主任 Senior Dealer交易员 Dealer助理交易员 Assistant Dealer当日平盘 Day Trade隔夜敞口 Over Night交易单 Dealing Slip交易后线 Settlement Office汇付 Remittance电汇 Telegraphic Transfer,T/T信汇 Mail Transfer,M/T票汇 Demand Draft,D/D托收 Collection光票托收 Clean Collection跟单托收 Documentary Collection付款交单 Documents against Payment,D/P承兑交单 documents against Acceptance,D/A信托收据 Trust Receipt,T/P信用证 Credit;Letter of Credit,L/C银行保函 Letter of Guarantee,L/G即期保函统一规则 Uniform Rules for Demand Guarantee投标保函 Tender Guarantee履约保函 Performance Guarantee退款保函 Guarantee for Refund of Advance Payment定金 Down Payment还款保函 Repayment Guarantee保留款保函 Retention Money GuaranteeV.国际融资方式商业票据 Commercial Paper (CP)短期国库券 Treasury Bill (T. Bill/Bill)出价收益率(买入收益率) Bid Yield要价收益率(卖出收益率) Asked Yield大额可转让定期存单 Negotiable Certificate of Deposit (CD)息票率 Coupon Rate贴现Discount贴现利息 Discount Charges贴现市场Discount Market票据经纪人 Bill Broker贴现商 Bill Dealer票据商 Note Dealer贴现公司 Discount Houses承兑公司 Acceptance Houses平价发行 At Par溢价发行 At Premium低价发行 At Discount外国债券 Foreign Bond扬基债券 Yankee Bond欧洲债券 Eurobond股票 Stock普通股 Common Share优先股 Preferred Share证券存托凭证 Depositary Receipt (DR)美国存托凭证 American Depositary Receipt (ADR)全球存托凭证 Global Depositary Receipt (GDR)VI.国际储备与外债国际储备 International Reserves黄金储备 Monetary Gold外汇储备 Foreign Exchange Reserves特别提款权 Special Draw Right, SDRVII.国际信货储备部分贷款 Reserve Tranche第一档信货部分贷款 First Credit Tranche高档信货部分贷款 Higher Credit Tranche出口波动补偿信贷Compensatory Financing Facility石油贷款 Oil Facility中期贷款 Extended Facility扩大贷款 Enlarged Access Policy世界银行 World Bank国际复兴开发银行 International Bank for Reconstruction and Development,IBRD国际开发协会 International Development Association,IDA信贷 Credit国际金融公司 International Finance Corporation,IFC政府贷款 Government Loan银行间同业拆借 Inter-bank Offer伦敦银行同业拆放利率 London Inter-Bank Offered Rate,LIBOR新加坡银行间同业拆放利率 Singapore Inter-Bank Offered Rate,SIBOR香港银行间同业拆放利率 Hongkong Inter-Bank Offered Rate,HIBOR出口信贷 Export Credit卖方信贷 Supplier Credit买方信贷 Buyer Credit中长期票据收买业务(福费廷) Forfiting卖断 Out-right Sell混合贷款 Mixed LoanVIII.国际金融市场货币市场 Currency Market国际资本市场 International Capital Market银行中长期贷款 Banks Medium Term and Long Term Loan国际黄金市场G