金融英语重点单词名词解释.doc

Currency:货币 The money used in a country-euros,dollars,yen,etc.-is its C.Overtime;加班时间 money received for working extra hours.Pension;养老金 money paid by a company or the government to a retired P.Mortgage;租金 repayments of money borrowed to buy a house or flat.Budget;预算 a financial plan, showing how much money a person or organization expects to earn and spend is called a budget.Shareholders;股东 the people who invest money in shares are called shareholders. Revenue;收入all the money coming into a company during a given period is revenue.Dividend股利 the part of its profit that a company pays to its shareholders is a D. Balance sheet资产负债表shows the companys assets-the thing it owes, its liabilities-the money it owes; its capital.Assets 资产the capital a bank has and the loans it has made are its AAuditing审计A means examining a companys systems of control and the accuracy or exactness of its records.External audit 外部审计is done by independent auditors; auditors who are not employees of the company.Partnerships合伙企业a P is a business arrangement in which several people work together, and share the risks and profits.Depreciation折旧reducing the value of assets in the companys accounts.Full-disclosure principle全面披露the F principle states that financial reporting must include all significant information; anything that makes a difference to the users of financial statements.Revenue recognition principle收入确认原则is that reyenue is recognized in the accounting period in which it is earned.Matching principle配比原则 which is related to revenue recognition states that each cost or expense related to revenue earned must be recorded in the same accounting period as the revenue it helped to earn.Current assets流动资产which will be used or converted into cash in less than a year.External auditors外部审计人员independent auditors who do not work for the company Ledger 总分类账a book of accounts Liabilities;负债L are obligations to pay other organizations or people, money that the company owes, or will owe at a fate date Suppliers 供应商companies which provide raw materials or parts.Good will 商誉; the amount a company pays for another one, in excess of the net value of its assets. Retained earnings;留存收益profits from previous years that have not been distributed Tangible assets有形资产 are assets with a physical existence-things you can touch-such as property, plant and equipmentCurrent liabilities流动短期负债C are expected to be paid within a year of the date of the balance sheet Creditors 应付账款largely suppliers of goods or services to the business who are not paid at the time of purchase Deferred taxes应交税金 money that will have to be paid as tax in the future, although the payment does not have to be made now.Share premium股本溢价money made if the company sells shares at above their face value- the value written on themRetained earnings留存收益profits from previous years that have not been distributed to shareholders Reserves 公积金funds set aside from share capital and earnings, retained for emergencies or other future needsSolvency 偿债能力whether a company has enough cash to pay short-term debts, or whether it could go bankrupt-haye its assets sold to repay creditorsDirect costs直接成本those that can be directly related to the production of particular units of a product-are quite easy to calculateIndirect costs间接成本or Overheads管理费用costs and expense that cannot be identified with particular manufacturing processes or units of productionBreakeven point 盈亏平衡点is the sales volume-the number of units sold-at which the company covers its costs-pays all its expensesWithdraw money取钱Bank account银行存款at a commercial or retail bank ,and the bank generally pays interest to the depositors Grand loans发放贷款lend money to borrowers who need more money than they have available Merger 合并when two or more companies join together Takeover bid 收购 when one company offers to acquire or buy another one Deregulated 放松管制there are now fewer restrictions and regulations than beforeUnderwrite 承销in other words, we guarantee to buy the securities ourselves if we cant find other purchasersPension funds养老基金companies that invest money that will later be paid to retired workers Financial stability金融稳定this involves changing interest rates.Exchange rate 汇率the price at which their currency can be converted into other currencies Demand 需求how much is being bought Discount rate 贴现率is the rate the central bank sets to lend short-term funds to commercial banks Solvency偿付能力having sufficient cash available when debts have to be paid Money markets 货币市场the M consist of a network of corporations, financial institutions ,inve