金融专业英语及翻译

1、Opposite 指“位置、方向、地位、性质、意义等对立的、相反的”, 如 :如 : “ True” and “ false ” have opposite meanings.“真”与“假”有着相反的意思。如 : Your planContrary 指“两物朝相反的方向发展”, 含有“互相冲突, 不一 致”的意思is contrary to mine.你的计划与我的相反。Inverse 颠倒的；倒数的Evil is the inverse of good.Reverse 反过来，翻转He reversed the car.他倒车 .教育类?素质教育?education for all-roun

2、d development?应试教育the examination-oriented education?义务教育compulsory education?片面追求升学率place undue emphasis on the proportion of students'?enteringschool of a higher level?高分低能good scores but low qualities?扩招 expand enrollment?教书育人impart knowledge and educate people?因材施教teach students according to

3、 their aptitude?提高身心素质improve the health and psychological quality?大学生创业the university students'?innovative undertaking?社会实践social practice?文凭 diplomas and certificates?复合型人才interdisciplinary talents?文化底蕴the rich cultural deposits?适应社会的改变adjust to the social changes?满足社会的急需meet the urgent needs

4、the society工作类人才流动和双向选择talent flow and a dual-way selection?试用期 ?probationary period?跳槽 job-hopping?自由职业freelance work?拜金主义money worship?获得名利achieve fame andwealth?充分发挥个人的潜力develop fully one's potential and creativity?工作出色excel in one's work?社会和个人的尊重social and personal esteem?生计问题a bread and

5、 butter issue?人才交流talents exchange?培养人才cultivate talents?人才外流brain drain?失业问题unemployment problems?下岗职工the laid-off workers?自谋生路be self-employed?劳动力短缺?shortage of manpower医药卫生类?卫生环境?sanitary environment?营养不良malnutrition?杀虫剂pesticide?传染病infectious disease?呼吸疾病respiratory disease商业类?假冒伪劣forged and fak

6、e commodities?物美价廉goods with high qualities low price?售后服务after-sale service?家用电器household electrical appliances?旺季during peak selling seasons?促销promote sales?提高购买力raise the purchasing power?刺激购物欲stimulate the desire to buy?超前消费premature consumption?国有企业state-owned enterprise?私人企业private enterprise?

7、偷税漏税tax evasion?保持时常良好的秩序keep market in good order?垄断市场monopolize the market社会道德类?遵守公德comply with public morality?物质和精神文明建设material and ideological progress?守法observe/obey the law?遵守交规observe traffic regulations?改进社会风气improve public morals?违法 offend against the law?侵犯个人隐私invasion of privacy?违反公共规章br

8、eak/violate public regulations?扰乱治安disturb the social order?要求索赔claim compensation?应该受法律严惩deserve to be punished heavily by the law环保类?生态系统ecosystem?环保意识environmental awareness?生态失衡disruption of ecological balance?全球变暖global warming?温室效应greenhouse effect?沙尘暴 sand/dust storms?淡水资源短缺shortage of fresh

9、waterdownsizing减员*streamline精简*on the job/in-service在职*disposable一次性*think tank智囊团*round the clock service全天候服务*(free) convertibility(自由)兑换*find a sugar daddy傍大款*Nordic北欧*non-renewable不可再生*out and out彻头彻尾*deadlock僵局*tertiary industry第三产业*fair (market) value市值*refund退款*axis-of-evil邪恶轴心*(nuclear) nonp

10、roliferation核不扩散*holistic整体的*one-off一次性(解决)的；一揽子的*turnkey总承包的；现成可使用的*in-house自有的；(in-house finance company)* round-up 汇总？* overseas returnee海归*framework accord框架协议*WTO accession加入 WTO*non-exclusive license非专用特许*royalty free无版权费的*sublicense转授权；转发许可证*creature comforts衣食*recapitalization资产重组*RPI) 零售物价指

11、数( Retail Price Index*overriding concern高于一切的考虑*Lanyard系索*copyright着作权*royalty版权*compliance合规性*extension展期*co-lead underwriter副主承销商*Advisory Board咨询委员会*Board of Councillors理事会*entrepreneur创业者*upmarket高端的*attorney general首席检察官*upscale高端的*clientele客户群*self starter白手起家人*down round筹资首轮*mass market vs. s

12、ubmarket总的市场/次级市场（比如根据某个标准分的客户群）*letter/power of attorney委任书*market clout市场影响（？）*rehaul （a business）重组；*sell-back （与 buy-out 相对）*monograph专题（论述）*verbatim逐字逐句的说法（比如销售“定式”用语）*Liquidity Trap流动性陷阱（宁愿把资金存放于银行拿取零利息的回报，也不愿再投资赔了）*many a little makes a mickle集腋成裘*reservist后备兵at eleventh hours关键时刻*misnomer用词不

13、当*payoff收益*outperform超过*bailout解决；救援（for instance, the bailout from IMF for South Korea and other SE Asian countries after financial crisis）*honor of N/R （notes receivable）/dishonor到期兑现*political cronies政府人员办的关联企业*value-based pricing,指能为客户带来多少价值来确定价格，而不是价值导向定价法（区别于cost-based pricing消耗了多少成本，比如飞机票）*cl

14、earinghouse like exchange（交换场所）*value of synergy企业兼并之后带来的利益*post-investment values（注意 post 的用法）*techie做技术的人（与salesman 相对）*on-target专注于最终目标的*optimum最适宜的*overhead还有一个意思是“投影”，类似 powerpoint*in line与预期相符的*YTD （year-to-date）从 Jan 1 到目前的时间*scorched earth焦土政策*economies of scope范围经济（与economies of scale 相比）*t

15、oehold小支点，起点*industry observer行业观察家*networking商业构建私人关系网*conference backdrop会议背景幕*trade-up升级*ease of maintenance/repair维修的容易度*cap（金额）最高限度；upper limit*lifetime（债券等的）存期*double dip recession二次萧条（特指本次美国经济泡沫破灭后，还将面临的进一步衰退）*fringe benefits附加福利（除国家规定外的）*annual leave年假*call to order宣布开会；要求遵守秩序*second the mot

16、ion附议*motion carried动议通过*window dressing粉饰*end-state最终状态* scrap废品（与rework 相对）*disagrregate分解*solidity 可 *性*MIS （management information system） 管理信息系统*in due course稍后*7-11便利店*numerator/denominator分子 /分母 *winding-up结算；停业*subsidiary/member companies下属公司*coach大客车*OEM/aftermarket parts汽车业的前/后配件*assembly

17、plant汽车整车厂*elevated rail轻轨*honorary名誉*deputy magistrate副区长（虹口）*size up 估计*offer . Advancement over比。更高的优势 * litmus test试金石*money order 汇票 *Actuary 精算师 *vignette /vi'njet/ 装饰图；花边文字 *China Resources 香港华润集团*stagflation 通胀 *downplay 不予重视*supranational （institution） 跨国组织，如World Bank* private banking

18、私人银行（为其理财，通常针对大额储户） *captive finance company 为大公司自有的金融公司 *forward contract远期合约（与期货的不同在于：1。标准化；2.在OTC上交易，而不是交易所；3.保证金；4.期货需每日结算，以控制头寸； *spot price （期货中）现价*treasury secretary 财长 *rundown 纲要*passbook 银行存折 *property & Casualty company对应于 life company （人寿保险公司而言） *floor 最低值，保底值 * investment grade中等到高等

19、 credit rating 的 stock 或 bond ( BBB以； noninvestment grade (junk bond)上）*crowding out effect指政府增加expenditure 之后造成利率上升、private investment 反而减少的情况。*bank run挤兑 *velocity （of money）货币周转率（=GDP/money supply ）*quantity theory of money货币数量理论（指Velocity 和 output 保持不变，因此money supply 与 price 成反比）*escalator claus

20、es自动调整条款（根据物价水平对wages 等进行调整）*ceilings/floors上限 /下限 *tax incidence租税归宿（指由consumer 还是 supplier 承担，有actural 和 statutory 之分）*deadweight loss无谓损失 *elastic伸缩度，（指demand 和 supply 对 price 的敏感程度，越elastic ，说明 price 的微小变动就能引起 suppply/demand 的巨大变动The general formula for elasticity is: E = percentchange in x / pe

21、rcent change in y *marginal utility边际效用 *economic profit超额利润（accounting profit 超出 opportunity cost 的那部分，在pure competitivemarket 中，长期超额利润为零，即zero economic profit）*cold call陌生电访（向推销员，找工作的人的撞大运式地乱打电话） *brown field investment即外资购买或租赁现有厂房进行生产 *shelf registration总括申报; 暂搁注册制度*fourth market指投资者直接交换股票* third

22、 market在OTC交易交易所上市股票*basis point（ bips ） 基本点，相对于%*style box（基金）中指某类基金，如成长型大市值基金*indenture/deed of trust债券契约*fast moving consumer goods快速消费品*Heavy Vehicle Technologies and Systems Group （HVTSG） Dana 的一个新部门 *Roadranger Dana和 Eaton 的供应商（技术？）*powertrain动力传动系列（驱动轴、离合器、变速箱、差速器）*victor reinz division Dana的

23、一个部门 *actuator作动器*torque converter变矩器*aftermarket（汽车用）零配件零售市场；在证券市场中相当于secondary market*named/unnamed sources有 / 无来源的消息*China National Investment & Guaranty Corp. （I&G）中国经济技术投资担保公司（简称中投保）*grass bag 草袋 *wiring harness 固化在（汽车）上的电线 *muffler 消音器 *assembly 在配件中的含义为组合件的意思）sub assembly 次组合件（注：*全地形车

24、（前置引擎，前轮驱动）（前置引擎，后轮驱动）gear case齿轮箱*exhaust tube排气管*sprocket链齿轮*lifter升降机*brake lever手闸；刹车杆*ATV( all terrain vehicle)*idler pulley空转轮；惰轮*worm gear涡轮*rear drive后轮驱动*Dinli杭州鼎力机械有限公司*FF式 Front engine front drive*FR式 Front engine rear drive*mesh啮合*universal joint万向接头*four-wheel drive四轮驱动*radiator散热器*whee

25、l rim钢圈* halogen 卤素* wheel base轮距*memorandum of association公司组织大纲*certificate of good standing公司状况良好证明书；资信状；信任状*rent seeking寻租*unencumbered assets无负担资产*fixture固定装置*trade name商号；厂商名称*promissory note本票；期票*line of credit; credit line; bank line信用额度*franchise特许*replication大批量生产*credit division信贷部*OEM fi

26、nancial arm OEM的金融机构*model车型（用于汽车业）*OEM Original Equipment Manufacturer（在商业中指与分销机构相对的厂商；从别处获得零件进行组合生产最终产品的厂商）*trade up（怂恿）买更贵的东西*holdback rebate（回扣）* indemnification补偿*non-exclusive非独家的；一般的（exclusive 为独家）*standing常务*letter of engagement工作关系证明*earn out收益外购法（ 一种取决于公司既得收益的资产购置法，它允许个人目前只支付所购股票一半的成本，其余部分

27、5 年内付清。）*Elopak一家挪威的食品公司，与Wayne Smith 有来往*deal sweetener改善交易的措施*downstream product下游产品*psi Pounds per square inch（每平方英寸磅）*delivery firm （courier service）快递公司*print （of a product, ., rider）图纸*SKU stock keeping unit （库存单位）；即指单一货品，比如超市中摆在货架上的某个特定产品*drivetrain动力传动系列（驱动轴、离合器、变速箱、差速器）*nomenclature命名法parki

28、ng brake停车闸*downshift; upshift调高 /低档*shift lever变速杆*tridem六轮的（与tandem 对比）*assembly总成？*undisclosed sum未披露的金额*Eurobond欧元债券*turnaround回转*rocker arm摇臂*clearance间距*cross country vehicle （CCV）越野车*fuel efficiency/economy燃油效率（每加仑汽油英里数）gas mile standard*hybrid car汽油、电动混合型车*fuel cell电池型车*extraordinary items非常

29、项目*unusual expense （income）非常规费用（收入）*minority interest少数股权*equity in affiliates附属公司权益*discontinued operations停止经营部分补偿费用（ 与 continuing operations 比较）*diluted EPS调整后/摊薄每股收益（指净利润除以年末普通股数，而（加权）每股收益则是指净利润除以年内的加权股数）；摊薄一般比加权收益低，但在回购情况下反而高。*amortization摊销*Mkt Cap总市值*52-wk range 52 周价格波动范围 *capital lease obl

30、igations 资本性租赁下长期债务*debt vs liabilities债务 /负债*intermodal联运的（各种交通方式混合的）*Pacific rim太平洋周边地区*non-core assets 非核心资产*BOT build-operate-transfer （ 项目融资；国内成为特许权融资方式） *Concession Agreement特许权协议 *freight forwarder 货运公司 *legal proceedings 法律事项*wire fence 丝网栏杆 *Stern Stewart 思腾思特公司 *MVA市场增加值（ 比较EVA）*TQM全面质量管理t

31、otal quality management*contra account 抵消科目 *uncollectible account （bad debt, bad loan） 坏帐*allowance for doubtful accounts, provision for bad debts 坏帐准备salvage （residual） value残值*accumulated depreciation累计折旧*accrued expenses应付费用（ 注意与 accounts payable 的不同）*retained earnings （also called earned surplu

32、s or accumulated earnings orunappropriated profit）保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out asdividends but instead reinvested in the core business or used to pay off debt.*deferred tax递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。也可以出现在净利润增加、所有制权益项目下

33、。*Accrual Basis权责发生制*General Ledger总分类帐*Subsidiary Ledger明细分类帐*full disclosure全面披露*Allowance method备抵法*write-off/-up/-down对资产的记账方法，off 是指将 assets value 记为 expense ， up 和 down 是指增加或减少资产价值*Consignment寄销*Inventory overages存货盈余（与shortage 对比）*Premium on bonds债券溢价（discount 折价）*Construction-in-process在建工程*

34、Units-of-production me thod （UOP）工作量法（计算折旧的一种方法）*Contingency或有事项*loss/profit contingency或有损失（或有利得）*additional paid-in capital； Capital surplus;Paid-in Capital in Excess of Par; Premium on Common stock资本公积（是相对于capital stock ，即按面值计算的股价与实际发行额之间的差值）*Unrealized holding gains or losses未实现的资产持有损益（即手中的股票的购买

35、价与市价的差额）*consolidated financial statements合并财务报表*deferred income tax liabilities递延所得税负债（指某些所得税需要在日后支付） *contingent liabilities或有负债（like potential legal claims, debt guarantees）*refund退款*operating income营业收入（相当于EBIT: earnings before interest payments and income tax; alsocalled operating profit） *sale

36、s revenue 主营收入 *advance 预付款 *write down（资产账面价值）降低*net of tax 扣除税的 *hedging 套期保值 *common size statement共同比分析（以百分比来显示报表）*treasury share的一种算法是涉及到diluted common stockcredit line信用额度*working capital营运资金（等于现有资产减去现有负债）; working capital cycle 管理，等于是对workingcapital 的各个方面，即存货、A/R， A/P 等加以管理。Working capital ra

37、tio =（Inventory+A/P-A/R）/sales.*upfront预付的，先期的*tax deductibility避税*factoring应收账款管理服务（有点类似L心，保证销售方收到货款）factor即代理人。*credit insurance信用保险（与factoring 对比）*"securitization证券化（有financing securitization 和 assets 两种，前者即指直接发行债券等；后者相当于利用资产作抵押，置换成证券）对于assets securitization 来说， If the asset onlyplays as a p

38、ledge and the payment source is still the whole business, then the cr *private label借助于其他（商铺）现成的服务/部件，打出自己的品牌；也可以采用co-branding 的形式，即放弃自己的品牌，与合作方共用一个品牌；比如软件业中借助某个公用的东西，再自己定制一下，贴个牌就成了自己的产品，类似于OEM*off-balance sheet表外处理*revolver （revolving credit facilities）滚动借贷*term loan; term credit facility 见上 *floor

39、 plan financing 为某种特定产品而融资 *in-house counsel internal counsel, 公司自有律师 *reorganization重组（POR重组计划）*fluid seal流体密封 * steering shafts 转向轴* mixer混凝土搅拌车(heavy-duty vehicle 的一种)*pinion小齿轮 *housing外壳；壳体 *leading time订货到交货的时间；加工准备时间*inbound/outbound向内/外出的*module比 chassis 低一级的总成，比product 高一级*speed to market推想

40、市场速度 *suspension悬架*LIBOR London InterBank Offered Rate(伦敦同业拆放利率) ，作为基本的利率，通常再加上一定百分比*ESOP (Employee Stock Ownership Plan)员工持股计划(类似于MBO不同之处在于是员工收购)*equity carve-out切股 Sometimes known as a partial spinoff, a carve out occurs when a parent company sells a minority (usually 20% or less) stake in a subsi

41、diary for an IPO or rights offering.*asset-backed securities (ABS)资产抵押证券*loan originator ( sponsor?)*recourse追索权 *floating rate浮动利率 *marketability流动性(变现性？)*zero-coupon bond零息债券* junk bond; high-yield bond夹层债券（在LBO中的含义）；高收益/垃圾债券*reserve ratios（银行的）准备金率*underwriting income保险收入*bridge financing短期融资（temporary