金融英语词汇大全
Liquidation procedures 清算程序 senior executives 高层管理 Strict fit-and-proper tests 严格的任职资格测试
criminal charge刑事犯罪 loan approval process贷款审批制度 Basel Capital Accord巴塞尔资本协议
association bankers银行同业协会 transparency透明度
Internal controls 内控 deposit insurance system存款保险制度 Institutional building制度建设 bank claim 债权
Asset quality 资产质量 interest rate liberalization 利率自由化
Risk pricing风险定价 cross-border capital movement跨国资本流动 Financial innovation 金融创新 financial legislation 金融立法 Bankruptcy law破产法 integrated financial markets一体化的金融市场resource allocation资源配置 capital market资本市场
Stock market股票市场 bond market债券市场 entity实体
Commodity market商品市场 written issuance of debts债务的书面证明 Financial derivatives market金融衍生品市场 futures market期货市场 Standardized futures contracts 标准化的期货合同
underlying product原生产品 option 期权 insurance market保险市场 foreign exchange market外汇市场 primary market一级市场 secondary market二级市场 paper certificate 面证明
Electronic record电子记录 over-the-counter market场外交易/柜台交易 joint-stock company合资企业 go public上市
Legal framework法律框架 treasury bond 国库券
convertible bond可转换的债券 warrant 认股权证
ETF:Exchange Traded Fund交易所交易基金
LOF:Listed Open-ended Fund上市开放式基金
closed-end fund封闭式基金
Denominated in Chinese currency 以人民币标价的 subscribe申购 Securities investment fund证券投资基金 investment charter投资协议 Opening/closing market value 开/收盘价
SAR:Special Administrative Region 特别行政区
Fixed or variable interest rate固定或变化的利率 coupon息票 Maturity到期 fund sales outlets基金销售点
Pre-determined exercise price提前订好的价格 Securities Law证券法 SOE:state-owned-enterprises国有企业 modern enterprise system现代企业制度 shareholding corporation股份制企业
The examination and approval system检查和审批制度
Quota system配额制度 verification system检验制度
public offerings公开发行 raise capital筹资 listed company上市公司 Diversified investment instruments多元化的投资工具
Insurer保险人 insured被保险人 policyholder保单持有人 Insurance policy保单 premium保险费
Fundamental and particular risk基本险和个别险
Pure and speculative risk纯粹风险和投机风险
Law of Large Numbers大数法则 risk transference 风险转移
Mortality table生命表 morbidity table健康表
universal banking综合银行业务
PART 3
Foreign exchange control外汇管制 state intervention 国家干涉 highly centralized foreign exchange control system高度集中的外汇管理体制
evolution of the socialist market economy社会主义市场经济改革 conditional current account convertibility经常项目的可兑换性 unification of exchange market外汇市场的统一
adoption of a market based managed floating exchange rate以市场为基础的管理的浮动利率
payment in transfer of foreign exchanges外汇转移的支付
capital account transaction 资本项目下的交易
domestic enterprise国内企业 external debt administration外债管理 qualified foreign institution investors(QFII)合格的境外机构投资者 specified quota规定的配额 market access市场准入
Chinese-funded and foreign-funded banks中资外资银行
Multinational corporations跨国公司
cross-border capital transfer跨国资本转移
RMB exchange rate regime人民币汇率体制 with a reference to参考
A basket of currencies一篮子货币
spot foreign exchange market即期外汇市场
RMB forward and swap contract人民币远期、掉期交易
Forward trade 远期交易 balance of payment收支平衡
Regulations on Foreign Exchange Administration关于外汇管理的规定 State Administration of Foreign Exchange(SAFE)国家外汇管理局 Non-resident bank非居民银行 designated transaction指定的交易 Payment voucher支付凭证 banknote and coin纸币和铸币 Negotiable instrument可转换的票据
bank certificate of deposit银行存款凭证
certificate of postal savings邮政储蓄凭证
Securities denominated in foreign currencies外币债券
Super-national currencies超国家货币
Special Drawing Rights(SDR)特别提款权
Foreign currency is prohibited from being calculated and shall not be quoted for pricing or settlement禁止外币流通、计价和结算
Dual exchange rate双轨汇率 market supply and demand市场供需 Formation mechanism形成机制 floating band浮动幅度
Corresponding weight相应的权重
Multilateral exchange rate indexes of RMB人民币的多边汇率指数 One-way speculation单边投机 business day营业日
Middle price中间价 central parity中间价
China’s trade surplus degree中国贸易盈余度 enquire price询价 Weighted average权重平均价 working capital营运资本
asset and liability ratios资产和负债的比率 balance assets资产负债表 income statements损益表 business license营业执照
foreign exchange claim and liabilities外汇债权债务
Administration of Industry and Commerce工商局
Receipts and payments scope收支范围
Quotas of foreign exchange in current account retained外汇留存额度 Postal remittance邮政汇款 international contracting国际承包 Deposit and withdrawal存取款 external borrowing外债借款
Principal of domestic本金 external foreign exchange liabilities外汇负债 The balance ceiling of the account账户余额上限
Annual inspection年检 cross use of the accounts交叉使用账户 Commercial bills商业票据 flight of foreign exchange逃汇 Fraudulent obtainment of foreign exchange骗汇
Verification system审核制度 declaration for export出口报关 Clearance清关 declaration form报关表 discretion自由裁制权 Control of annual quota年额度控制 compensation trade补偿贸易 external borrowing in loans对外贷款 export credit出口信贷
ratio of net-to-total assets净资产比总资产 external guarantee对外担保 stand-by letters of credit备用信用证 promissory notes本票 mortgage on real properties房地产抵押
hypothecation on movables质押 obligation of repayment还款义务 foreign exchange revenue外汇收入 loss-making enterprise亏损企业 registration system for external debt外汇登记制度
on a regular basis定期的 case-by-case basis逐笔的
registration certificate for external debt外债登记证
open debt service account开立债务服务账户
embassies and consulates大使馆和领事馆 dependent家属 legal entity法人实体 affiliated to附属于
military establishment军队企业 By-Laws附则
unrestricted convertibility自由兑换 arbitrage套汇
Take note of记下 dealing system交易系统
remote control远程控制 current quotation最新标价
cross rate套算汇率,交叉汇率 volatility波动性,脆弱性
volume traded in the market市场的交易量 foreign exchange quotation外汇标价 direct quotation直接标价 portfolio资产组合 indirect quotation间接标价 foreign direct investment外国直接投资 European terms欧洲标价法 cross currency交叉货币
Long position多头 short position空头 working balance营运资本 Foreign correspondence外国往来行 overdraw透支
Debit balance借方余额 working(credit)balance贷方余额 Nostro account往账 vostro account来账 delivery交割
dealer position交易商头寸 exposure敞口风险 value date交割日 currency exposure货币敞口风险 settle value交割日
net basis净值 spot transaction即期交易 premium升水;保险费; discount贴水 outright operation纯粹的即期交易 cover/hedge规避 securities investment证券投资 medium-or long-term中长期 weak currency弱币 hard currency硬通货 square保值
overnight swap(O/N)隔夜掉期 tomorrow next swap明后掉期
spot next swap(S/N)今明掉期 week end swap周末掉期 Bretton Woods Agreement布雷顿森林体系 fluctuation波动 Call option买权 put option卖权 strike price成交价格 Expiry date到期日
Part 4 Accounting
Financial accounting财务会计
Business activity经营活动,业务活动
Financial statement财务报表
In monetary amount货币金额
Bookkeeping记账
Bank account银行账户
Job prospect工作前景
Merchandise inventory商品库存
Creditor债权人
Start a new venture创业
Business press商业出版物
Make a loan发放贷款
Projection推算,预测
Investing public投资大众
Taxing authority税务机关
Sales tax销售税
Income tax所得税
Non-profit organization非营利组织
Profit-oriented business利润导向型企业
Budget预算
Payroll工资
Labor union公会
Make wage demand工资需求
Improved profit picture改善的利润状况
Economic recession经济衰退
Standard of living生活水平
Public accounting公共会计
Audit审计
Certified Public Accountant(CPA)注册会计师
Generally accepted accounting principle(GAAP)公众会计准则 Tax accounting税收会计
Federal income tax rate联邦所得税率
Management consulting管理咨询
Private accounting企业会计
Flow chart流程图表
Internal auditing内部审计
Internal auditor内部审计时
The general public公众
Cost accounting成本会计
T/T Telegraphic Transfer电汇
D/D Demand Draft票汇
M/T Mail Transfer信汇
Government regulation国家监管机构
Accounting practice会计实务
Conceptual framework理论框架
Financial Accounting Standards Board财务会计标准委员会 Entity concept主题概念
Cost principle成本原则
The going concern concept持续经营理念
The stable monetary unit concept稳定货币单位概念 Real estate professional房地产专家
Be going out of business破产
Historical cost历史成本加
The medium of exchange交换的媒介
Inflation通货膨胀
Purchasing power购买力
Accounting equation会计等式
Assets=Liabilities+ Owner’s equity资产=负债+所有者权益 On the books账面上
Buy on credit赊销
Account receivable应收账款
Note receivable应收票据
Account payable应付账款
Note payable应付票据
A shortage of cash现金短缺
Current assets流动资产
Due date到期日
Current liability流动负债
Salary payable应付工资
Unearned revenue预收收入
Installment分期付款
Double entry bookkeeping system复式记账法 Single entry bookkeeping system单式记账法 Debit借记 credit贷记
Journal entries日记账
Ledger分类账
General ledger总分类账
Subsidiary ledger明细分类账
Inventory存货
Accounting item会计科目
Value received增加
Value parted with减少
Undistributed earnings未分配收益
Retained earnings留存收益
Net worth净值
Doubtful accounts呆账
Net of allowance of doubtful accounts呆帐准备金的净值 Prepaid expense预付费用
Less accumulated depreciation累计折旧费
Depreciation折旧费
Income tax payable应付所得税
Mortgage payable应付抵押贷款
Common stock普通股
Par value面值
Paid in capital in excess of par股本溢价
Dividend红利
Accrual basis权责发生制
Cash basis收付实现制
break even concept保本概念
C-V-P(cost-volume-profit)analysis本量利益分析 Cost behavior成本习性
Present value现值
Final value终值
In proportion to按比例的
Variable cost可变成本
Direct materials直接材料
Sales commissions销售费用
Sales volume销售量
Fixed costs固定成本
Cost per unit单位成本
Semi-variable or mixed costs半变动成本
Functional income statement职能损益表
Contribution margin income statement贡献毛利损益表
Gross margin=sales revenue-costs of goods sold毛利=销售收入-商品销售成本
Production volume生产量
Target net income目标净收入
Net sales revenue净销售收入
Cost of goods sold商品销售成本
Selling and administrative expense销售和管理费用
Managerial accounting管理会计
Internal rate of return内部收益率
Equity financing股权融资
Debt financing债务融资
Make additional contribution追加股本
Deferred income tax递延应付所得税
Lease obligation长期租赁
Net present value method净现值法
Payback method回收期法
Quantitative量化
Qualitative定性
Salvage value残值
Hurdle rate标准回报率
Amortization expense本带摊销
Depletion递耗费用
Perpetual inventory method永续盘存法
Chart of account会计科目
Fee income手续费
Provision for loan losses贷款损失准备金
Extraordinary item额外项,特别项
Accrual ledger应计账户
Recruitment招聘
Account reconciliation余额调节
Deposit in transit在途存款
Outstanding check未兑现支票
Outstanding items未达账项
Bank charge银行手续费
Notes collected托收票据
Controller总会计师
Post 过账
Teller出纳员
Daily balance sheet日余额表
Daily trail日试算平衡
Due from bank存放同业
Due to bank同业贷项
Bank statement银行对账表
Mirror account对照账户
Description摘要
Date item closed结账日期
Provision预留款,准备金
Commission income佣金收入
Profit before taxation税前利润
Money transmission fee货币周转费
Clearing fee清算费用
Private placement fee个人理财服务费
Fees for guarantee and performance bond facilities履约保函费 Fees for corporate advice业务咨询费
Overdraw,overdraft透支
Sub accounts次级账户
Custodianship service保管费
Variable interest rate变动利率
Fixed interest rate固定利率
Interest bearing bank deposit 带息存款
Personnel costs员工费用
Premise costs场地费
Data processing costs数据处理费
Liquid assets/floating assets流动资产
Current balances存款余额
Money at call短期放款
Certificates of deposit存单
Bullion金银
Trading assets交易资产,营业资产
Investment securities投资证券
Face value票面价值
Advances account预付款账户
Syndicated loans辛迪加贷款
Bridging loans过渡型贷款
Revolving credit loan可循环的信贷
Accrued interest应计利息
Share capital股权资本
Loan capital贷款资本
Recovery还款
General provision一般损失准备金
Specific provision 特殊损失准备金
The dual currency accounting system双重货币会计体系 The multiple currency accounting system多重货币会计体系 Contingent ledger临时性账户
At the beginning and end of the period期初和期末 Year-end balance年末余额