金融英语(术语)

1、inflation通货膨胀deflation通货紧缩tighter credit紧缩信贷monetary policy货币政策foreign exchange外汇spot transaction即期交易forward transaction远期交易option forward transaction择期交易swap transaction调期交易quote报价settlment and delivery交割Treasury bond财政部公债current-account经常项目pickup in rice物价上涨Federal Reserve美联储buying rate买入价selling

2、rate卖出价spread差幅contract合同at par平价premium升水discount贴水direct quoation method直接报价法indirect quoation method间接报价法dividend股息domestic currency本币floating rate浮动利率parent company母公司credit swap互惠贷款venture capital风险资本book value帐面价值physical capital实际资本IPO(initial public offering)新股首发；首次公开发行job machine就业市场welfare

3、 capitalism福利资本主义collective market cap市场资本总值glolbal corporation跨国公司transnational status跨国优势transfer price转让价格consolidation兼并leverage杠杆financial turmoil/meltdown金融危机file for bankruptcy申请破产bailout救助take over收购buy out购买(某人的)产权或全部货物go under破产take a nosedive（股市）大跌tumble下跌falter摇摇欲坠on the hook被套住shore up

4、confidence提振市场信心stave off挡开,避开,liquidate assets资产清算at fire sale prices超低价sell-off证券的跌价 reserve储备note票据discount贴现circulate流通central bank中央银行the Federal Reserve System联邦储备系统credit union信用合作社paper currency纸币credit creation信用创造branch banking银行分行制unit banking单一银行制out of circulation退出流通capital stock股本at p

5、ar以票面价值计electronic banking电子银行banking holding company公司银行the gold standard金本位the Federal Reserve Board联邦储备委员会the stock market crash股市风暴reserve ratio准备金比率 division of labor劳动分工commodity money商品货币legal tender法定货币fiat money法定通货a medium of exchange交换媒介legal sanction法律制裁face value面值liquid assets流动资产illiq

6、uidl assets非流动资产the liquidity scale流动性指标real estate不动产checking accounts,demand deposit,checkable deposit活期存款time deposit定期存款negotiable order of withdrawal accounts大额可转让提款单money market mutual funds货币市场互助基金repurchase agreements回购协议certificate of deposits存单bond债券stock股票travelerschecks旅行支票small-denomina

7、tion time deposits小额定期存款large-denomination time deposits大额定期存款bank overnight repurchase agreements银行隔夜回购协议bank long-term repurchase agreements银行长期回购协议thrift institutions存款机构financial institution金融机构commercial banks商业银行a means of payment支付手段a store of value储藏手段a standard of value价值标准 deficit亏损roll展期w

8、holesale批发default不履约auction拍卖collateralize担保markup价格的涨幅dealer交易员broker经纪人pension funds养老基金face amount面值commerical paper商业票据bankers acceptance银行承兑汇票Fed fund联邦基金eurodollar欧洲美元treasury bills国库券floating-rate浮动比率fixed-rate固定比率default risk拖欠风险credit rating信誉级别tax collection税收money market货币市场capital market

9、资本市场original maturity原始到期期限surplus funds过剩基金syndication辛迪加underwrite包销，认购hedge对冲买卖、套期保值innovation到期交易spread利差principal本金swap掉期交易eurobond market 欧洲债券市场euronote欧洲票据Federal Reserve Bank (FRB)联邦储备银行unsecured credit无担保贷款fixed term time deposit定期支付存款lead bank牵头银行neogotiable time deposit议付定期存款inter-bank mo

10、ney market银行同业货币市场medium term loan 中期贷款syndicated credit银团贷款merchant bank商业银行portfolio management 有价债券管理lease financing租赁融资note issurance facility票据发行安排bearer note不记名票价underwriting facility包销安排floating-rate note 浮动利率票据bond holder债券持持有者London Interbank Offered Rate(LIBOR)伦敦同业优惠利率back-up credit line备用

11、信贷额promissory note(P.N.p/n)本票revolving cerdit 循环信用证，即revolving letter of creditnon interest-bearing reserves无息储备金interest rate controls 利率管制interest rate ceiling 利率上限interest rate floor 利率下限破产 insolvency有偿还债务能力的 solvent合同 contract汇率 exchange rate私营部门 private sector财政管理机构 fiscal authorities宽松的财政政策 sl

12、ack fiscal policy税法 tax bill财政 public finance财政部 the Ministry of Finance平衡预算 balanced budget继承税 inheritance tax货币主义者 monetariest增值税 VAT (value added tax)收入 revenue总需求 aggregate demand货币化 monetization赤字 deficit经济不景气 recessiona period when the economy of a country is notsuccessful, business conditions

13、 are bad, industrialproduction and trade are at a low level and thereis a lot of unemployment经济好转 turnabout复苏 recovery成本推进型 cost push货币供应 money supply生产率 productivity劳动力 labor force实际工资 real wages成本推进式通货膨胀 cost-push inflation需求拉动式通货膨胀 demand-pull inflation双位数通货膨胀 double- digit inflation极度通货膨胀 hyperi

14、nflation长期通货膨胀 chronic inflation治理通货膨胀 to fight inflation最终目标 ultimate goal坏的影响 adverse effect担保 ensure贴现 discount萧条的 sluggish认购 subscribe to支票帐户 checking account货币控制工具 instruments of monetry control借据 IOUs(I owe you)本票 promissory notes货币总监 controller of the currency拖收系统 collection system支票清算或结算 che

15、ck clearing资金划拨 transfer of funds可以相信的证明 credentials改革 fashion被缠住 entangled货币联盟 Monetary Union再购协议 repo精明的讨价还价交易 horse-trading欧元 euro公共债务 membership criteria汇率机制 REM储备货币 reserve currency劳动密集型 labor-intensive股票交易所 bourse竞争领先 frontrun牛市 bull market非凡的牛市 a raging bull规模经济 scale economcies买方出价与卖方要价之间的差价

16、 bid-ask spreads期货（股票） futures经济商行 brokerage firm回报率 rate of return股票 equities违约 default现金外流 cash drains经济人佣金 brokerage fee存款单 CD(certificate of deposit)营业额 turnover资本市场 capital market布雷顿森林体系 The Bretton Woods System经常帐户 current account套利者 arbitrager远期汇率 forward exchange rate即期汇率 spot rate实际利率 real

17、interest rates货币政策工具 tools of monetary policy银行倒闭 bank failures跨国公司 MNC ( Multi-National Corporation)商业银行 commercial bank商业票据 comercial paper利润 profit本票，期票 promissory notes监督 to monitor佣金（经济人） commission brokers套期保值 hedge有价证券平衡理论 portfolio balance theory外汇储备 foreign exchange reserves固定汇率 fixed excha

18、nge rate浮动汇率 floating/flexible exchange rate货币选择权（期货） currency option套利 arbitrage合约价 exercise price远期升水 forward premium多头买升 buying long空头卖跌 selling short按市价订购股票 market order股票经纪人 stockbroker国际货币基金 the IMF七国集团 the G-7监督 surveillance同业拆借市场 interbank market可兑换性 convertibility软通货 soft currency限制 restric

19、tion交易 transaction充分需求 adequate demand短期外债 short term external debt汇率机制 exchange rate regime直接标价 direct quotes资本流动性 mobility of capital赤字 deficit本国货币 domestic currency外汇交易市场 foreign exchange market国际储备 international reserve利率 interest rate资产 assets国际收支 balance of payments贸易差额 balance of trade繁荣 boom

20、债券 bond资本 captial资本支出 captial expenditures商品 commodities商品交易所 commodity exchange期货合同 commodity futures contract普通股票 common stock联合大企业 conglomerate货币贬值 currency devaluation通货紧缩 deflation折旧 depreciation贴现率 discount rate归个人支配的收入 disposable personal income从业人员 employed person汇率 exchange rate财政年度fiscal y

21、ear自由企业 free enterprise国民生产总值 gross antional product库存 inventory劳动力人数 labor force债务 liabilities市场经济 market economy合并 merger货币收入 money income跨国公司 Multinational Corproation个人收入 personal income优先股票 preferred stock价格收益比率 price-earning ratio优惠贷款利率 prime rate利润 profit回报 return on investment使货币升值 revaluati

22、on薪水 salary季节性调整 seasonal adjustment关税 tariff失业人员 unemployed person效用 utility价值 value工资 wages工资价格螺旋上升 wage-price spiral收益 yield补偿贸易 compensatory trade, compensated deal储蓄银行 saving banks欧洲联盟 the European Union单一的实体 a single entity抵押贷款 mortgage lending业主产权 owners equity普通股 common stock无形资产 intangible

23、assets收益表 income statement营业开支 operating expenses行政开支 administrative expenses现金收支一览表 statement of cash flow贸易中的存货 inventory收益 proceeds投资银行 investment bank机构投资者 institutional investor垄断兼并委员会 MMC招标发行 issue by tender定向发行 introduction代销 offer for sale直销 placing公开发行 public issue信贷额度 credit line国际债券 inter

24、national bonds欧洲货币Eurocurrency利差 interest margin以所借的钱作抵押所获之贷款 leveraged loan权利股发行 rights issues净收入比例结合 net income gearing证券行业词汇share, equity, stock股票、股权;bond, debenture, debts债券;negotiable share可流通股份;convertible bond可转换债券;treasury/government bond国库券/政府债券;corporate bond企业债券;closed-end securities inve

25、stment fund 封闭式证券投资基金;open-end securities investment fund 开放式证券投资基金;fund manager基金经理/管理公司;fund custodian bank 基金托管银行;market capitalization 市值;p/e ratio 市盈率;(price/earning)mark-to-market逐日盯市;payment versus delivery 银券交付;clearing and settlement 清算/结算;commodity/financial derivatives 商品/金融衍生产品;put / cal

26、l option 看跌/看涨期权;margins, collateral 保证金;rights issue/offering 配股;bonus share 红股;dividend红利/股息;ADR美国存托凭证/存股证;(American Depository Receipt)GDR全球存托凭证/存股证;(Global Depository Receipt)retail/private investor 个人投资者/散户;institutional investor机构投资者;broker/dealer 券商;proprietary trading 自营;insider trading/deal

27、ing 内幕交易;market manipulation 市场操纵;prospectus招股说明书;IPO 新股/初始公开发行;(Initial Public Offering)merger and acquisition收购兼并。 会计与银行业务用语 (汇总) 汇款用语汇款|寄钱 to remit|to send money寄票供取款|支票支付 to send a cheque for payment寄款人 a remitter收款人 a remittee汇票汇单用语国外汇票 foreign Bill国内汇票 inland Bill跟单汇票 documentary bill空头汇票 acco

28、mmodation bill原始汇票 original bill改写|换新票据 renewed bill即期汇票 sight bill|bill on demand. days after date|. days after date . 日后付款. months after date|. months after date . 月后付款见票后. 日付款. days after sight|. days sight见票后. 月付款. months after sight|. months sight同组票据 set of bills单张汇票 sola of exchange|sole of e

29、xchange远期汇票 usance bill|bill at usance长期汇票 long bill短期汇票 short bill逾期汇票 overdue bill宽限日期 days of grace电汇 telegraphic transfer (T.T)邮汇 postal order|postal note (Am.)|post office order|money order本票 promissory note (P/N)押汇负责书|押汇保证书 letter of hypothecation副保|抵押品|付属担保物 collateral security担保书 trust recei

30、pt|letter of indemnity承兑|认付 acceptance单张承兑 general acceptance有条件承兑 qualified acceptance附条件认付 conditional acceptance部分认付 partial acceptance拒付|退票 dishonour拒绝承兑而退票 dishonour by non-acceptance由于存款不足而退票 dihonour by non-payment提交 presentation背书 endorsement|indorsement无记名背书 general endorsement|blank endors

31、ement记名式背书 special endorsement|full endorsement附条件背书 conditional endorsement限制性背书 restrictive endorsement无追索权背书 endorsement without recourse期满|到期 maturity托收 collection新汇票|再兑换汇票 re-exchange|re-draft外汇交易 exchange dealing|exchange deals汇兑合约 exchange contract汇兑合约预约 forward exchange contract外汇行情 exchange

32、 quotation交易行情表 course of exchange|exchange table汇价|兑换率 exchange rate|rate of exchange官方汇率 official rate挂牌汇率|名义汇率 nominal rate现汇汇率 spot rate电汇汇率|电汇率| T.T. rate|telegraphic transfer rate兑现率|兑现汇率 demand rate长期汇率 long rate私人汇票折扣率 rate on a private bill远期汇票兑换率 forward rate套价|套汇汇率|裁定外汇行情 cross rate付款汇率 p

33、ence rate当日汇率|成交价 currency rate套汇|套价|公断交易率 arbitrage汇票交割|汇票议付 negotiation of draft交易人|议付人 negotiator票据交割|让与支票票据议付 to negotiatie a bill折扣交割|票据折扣 to discount a bill票据背书 to endorse a bill应付我差额51,000美元 a balance due to us of $51,000|a balance in our favour of $ 51,000收到汇款 to receive remittance填写收据 to ma

34、ke out a receipt付款用语付款方法 mode of payment现金付款 payment by cash|cash payment|payment by ready cash以支票支付 payment by cheque以汇票支付 payment by bill以物品支付 payment in kind付清|支付全部货款 payment in full|full payment支付部分货款|分批付款 payment in part|part payment|partial payment记帐付款|会计帐目内付款 payment on account定期付款 payment on

35、 term年分期付款 annual payment月分期付款 monthly payment|monthly instalment延滞付款 payment in arrear预付货|先付 payment in advance|prepayment延付货款 deferred payment立即付款 prompt payment|immediate payment暂付款 suspense payment延期付款 delay in payment|extension of payment支付票据 payment bill名誉支付|干与付款 payment for honour|payment by

36、intervention结帐|清算|支付 settlement分期付款 instalment滞付|拖欠|尾数款未付 arrears特许拖延付款日 days of grace保证付款 del credere付款 to pay|to make payment|to make effect payment结帐 to settle|to make settlement|to make effect settlement|to square|to balance支出|付款 to defray|to disburse结清 to clear off|to pya off请求付款 to ask for pay

37、ment|to request payment恳求付帐 to solicit payment拖延付款 to defer payment|to delay payment付款被拖延 to be in arrears with payment还债 to discharge迅速付款 to pay promptly付款相当迅速 to pay moderately well|to pay fairly well|to keep the engagements regularly付款相当慢 to pay slowly|to take extended credit付款不好 to pay badly|to

38、be generally in arrear with payments付款颇为恶劣 to pay very badly|to never pay unless forced拒绝付款 to refuse payment|to refuse to pay|to dishonour a bill相信能收到款项 We shall look to you for the payment|We shall depend upon you for thepayment |We expect payment from you惠请付款 kindly pay the amount|please forward

39、payment|please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to take thenecessary steps to legally recover the amount. |I shall be compelled to take steps to enforcepayment.惠请宽限 let the matter stand over till then.|allow me a short extension of time. |Kindlypostpone the time for paymen

40、t a little longer.索取利息 to charge interest附上利息 to draw interest|to bear interest|to allow interest生息 to yield interest生息3% to yield 3%存款 to deposit in a bank|to put in a bank|to place on deposit|to make deposit在银行存款 to have money in a bank|to have a bank account|to have money on deposit向银行提款 to withd

41、raw ones deposit from a bank换取现金 to convert into money|to turn into cash|to realize折扣用语 从价格打10%的折扣 to make a discount of 10% off the price|to make 10%discount off the price打折扣购买 to buy at a discount打折扣出售 to sell at a discount打折扣-让价 to reduce|to make a reduction减价 to deduct|to make a deduction回扣 to r

42、ebate现金折扣 cash discount货到付款|现金提货 cash on deliver (C.O.D.)货到付现款 cash on arrival即时付款 prompt cash净价|最低价格付现 net cash现金付款 ready cash即期付款 spot cash|cash down|cash on the nail凭单据付现款 cash against documents凭提单付现款 cash against bills of lading承兑交单 documents against acceptance (D/A)付款交单 documents against paymen

43、t (D/P)折扣例文除非另有说明, 30日后全额付现, 如有错误, 请立即通知。Net cash 30 days unless specified otherwise. Advise promptly if incorrect.付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息。Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。

44、Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net. 财会名词（1）会计与会计理论会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting注册会计师 CPA Certified Public Ac

45、countant国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship合伙人企业 Partnership 公司 Corporation会计目标 Accounting Objectives 会计假设 Accounting Assumptions会计要素 Accounting Elements 会计原则 Accounting Principles会计实务过程 Accounting Procedures 财务报表 Financial Statements财务分析

46、Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption 资产 Asset 负债 Liability业主权益 Owners Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Princ

47、iple全面披露原则 Full-disclosure (Reporting) principle客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis 现金收付制 Cash Basis财务报告 Financial Report 流动资产 Current assets流动负债 Current Liabilities 长期负债 Long-ter

48、m Liabilities投入资本 Contributed Capital留存收益 Retained Earning（2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger 会计科目 Account 会计分录 Journal entry原始凭证 Source Document 日记帐 Journal总分类帐 General Ledger 明细分类帐 Subsidiary Ledger试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal现金付款日

49、记帐 Cash disbursements journal销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet调整分录 Adjusting entries 结帐 Closing entries（3）现金与应收帐款现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand流动资产 Current assets 偿债基金 Sinking fund定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank statement

50、银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit 在途支票 Outstanding check应付凭单 Vouchers payable 应收帐款 Account receivable应收票据 Note receivable 起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point 商业折扣 Trade discount现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expen

51、se 备抵法 Allowance method 备抵坏帐 Bad debt allowance损益表法 Income statement approach 资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method带息票据 Interest bearing note 不带息票据 Non-interest bearing note出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate到期日 Maturity date 本票 Promiss

52、ory note 贴现 Discount背书 Endorse 拒付费 Protest fee（4）存货存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment 寄销人 Consignor 承销人 Consignee定期盘存 Periodic inventory

53、永续盘存 Perpetual inventory购货 Purchase 购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification 加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Mark

54、et value 重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit 下限 Lower limit 毛利法 Gross margin method零售价格法 Retail method 成本率 Cost ratio（5）长期投资长期投资 Long-term investment 长期股票投资 Investment on stocks长期债券投资 Investment on bonds 成本法 Cost method权益法 Equity method合并法 Consolidation method 股利宣布日 Declara

55、tion date股权登记日 Date of record 除息日 Ex-dividend date 付息日 Payment date 债券面值 Face value, Par value债券折价 Discount on bonds 债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock 优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends 清算股利 Liqui