20财经专业英语教程( (1)
财经保险类英语专业术语
acceptance policy 核保政策 accounting period 结算期 aggregate limit 累积限额 aggregated loss 累积损失 antiselection 逆选择 ART (Alternative Risk Transfer) 新型风险转移 balance 所欠款项 barrages 堰坝 captive pools 自保组合 catastrophe risk 巨灾风险 ceiding company 分出公司 cession limit 分保限额 claim-prone 容易出险 claims assistance 理赔协助 clean cut 结清方式 coinsurance 共保 commencement and termination 起讫 cover 承保 cover 责任额 deposit premium 预付保费 destroyed 毁坏 earth caves 土坏房屋 EPA event limit 事件限额 ex gratia payments 通融赔款 excess loss 超额赔款 exclusion 除外责任 exposed areas 风险承受区域 facultative reinsurance 临时分保 fault zone 断层区 finite risk 有限制的风险 flash floods 骤发洪水 flooding of rivers 洪水泛滥 frame structure 框架结构 full coverage 全额承保 full insurance value 足额保险价值 full liability 全部责任 Geophysics Institute 地球物理研究所 GNPI 总净保费收入 hailstorm 雹暴 heavy damage 严重破坏 hollow brick wall 空斗砖结构
财经专业英语词汇(G)
财经专业英语词汇(G)财经专业英语词汇(G)财经专业英语词汇(G)gain 收益；增益garnishee order 债权扣押令ge capital finance ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人general agreement on tariffs and trade [gatt] 《关税及贸易总协议》〔《关贸总协议》〕general agreement on trade in services [gats] 《服务贸易总协议》general apportionment 一般分摊general arrangements to borrow [gab] 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员general consumer price index [gcpi] 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金general household survey 综合住户统计调查general insurance council [hong kong federation of insurers] 一般保险总会〔香港保险业联会〕general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation [rates] 全面重估应课差饷租值general revenue 一般收入；政府一般收入general revenue account [gra] 政府一般收入帐目general revenue account expenditure 政府一般收入帐目开支general revenue account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令generale belgian bank (also known as belgian bank) 华比银行generalized system of preference [gsp] 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券gini coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金gold identity marks registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的账面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易government economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券government lotteries management committee 政府奖券管理委员会government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产government regulations 《政府规例》government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额gross domestic price capital formation 本地价格资本形成总额gross domestic product [gdp] 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [gnp] 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免group of seven [g7] 七大工业国group of seven leaders 七大工业国元首group of ten [g10] 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率growth enterprise market department [stock exchange of hong kong limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金；担保基金guarantee law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书guarantee scheme [stock exchange of hong kong limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人guide for directors of listed companies 《上市公司董事指引》guide to applicants [hong kong monetary authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字guideline on leveraged foreign exchange trading  《杠杆式外汇买卖指引》guideline on minimum criteria for authorization 《认可的最低准则的指引》guideline on recognition of interest [hong kong monetary authority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率guidelines for the exemption of listed companies from the securities (disclosure of interests) ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》guidelines for the exemption of listed companies from the share repurchase requirements of s.49ba of the companies ordinance 《豁免上市公司遵守〈公司条例〉第49ba条股份购回规定的指引》guiding exchange rate 指导性汇率gulf cooperation council 海湾合作委员会gunma finance (hong kong) limited 群马财务（香港）有限公司财经专业英语词汇(G) 相关内容:11。
20财经专业英语教程 (5)
This means that BT is generally not recoverable while VAT is. Over the past year, the BT/VAT reform has been gradually extended to more regions such as Beijing, Tianjin, Anhui Province, Zhejiang Province, Fujian Province, Hubei Province and Guangdong Province.
reform to all over the country starting from 1 August
2013. This Tax Circular incorporates and replaces the
past circulars issued for the purpose of the pilot
[Para 6] In practice, it is not unusual that disputes arise between tax payers and tax authorities regarding the applicability of BT/VAT to specific services. E.g. in some cases, it is unclear whether certain services qualify as “consulting services” for BT/VAT purposes, If the services are indeed “consulting services”, VAT shall apply, otherwise BT will apply. To avoid uncertainties and risks, it is advisable for tax payers to discuss in advance with the competent Chinese tax authority on whether BT or VAT will apply to specific services.
财经专业英语句子翻译题(含答案)
财经专业英语句子翻译题一、将下列句子翻译为中文。
1. China is projecting a deficit of 1.2 trillion yuan, 400 billion more than the budgeted figure last year.今年拟安排财政赤字1.2万亿元人民币，比去年预算增加4000亿元人民币。
2. Our housing market is healing, our stock market is rebounding, and consumers, patients, and homeowners enjoy stronger protections than ever before.我们的住宅市场正在复苏，我们的股票市场正在反弹。
消费者、病人、房产所有者也享受比之前更有力的保护。
3. Zhangping , director of NDRC, said Wednesday the country is studying a new fuel pricing scheme to make it reflect the global markets' oil price fluctuations more swiftly.国家发改委主任张平本周三表示，我国正研究制定新的成品油定价机制，使油价定价机制更加适应国际市场的变动。
4. China's top 10 lenders' outstanding overdue loans, an indicator of future non-performing loans, or NPLs, reached 489 billion yuan ($77.6 billion) by the end of June, up 112.9 billion yuan from six months earlier.6月底，中国十大银行未清的逾期贷款，已达4890亿元（合776亿美元），比去年底增加了1129亿元。
2020年本科会计英语章后习题答案-光盘1
新世纪会计学专业精品教材国家级双语教学示范课程会计专业英语教程（第三版）章后习题答案马建威编著东北财经大学出版社大连ContentsChapter 1 (3)Chapter 2 (5)Chapter 3 (7)Chapter 4 (10)Chapter 5 (12)Chapter 6 (14)Chapter 7 (17)Chapter 8 (19)Chapter 9 (22)Chapter 10 (25)Chapter 11 (26)Chapter 12 (28)Chapter 13 (29)Chapter 14 (30)Chapter 15 (32)Chapter 16 (34)Chapter 11. True or false1.1 T1.2 T1.3 T1.4 T1.5 F1.6 F1.7 F1.8 F1.9 F2. Short answer questions2.1 Accounting may be described as the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information.2.2 The simplest answer to this question is that financial accounting provides information for managers to use in operating the business. In addition, financial accounting provides information to other stakeholders to use in assessing the economic performance and the condition of the business.2.3 A set of financial statements consists of four related accounting reports that summarize in a few pages the financial resources, obligations, profitability, and cash transactions of a business. A complete set of financial statements includes: A balance sheet, an income statement, a statement of owner s’ equity and a statement of cash flow.2.4 There are several objectives of financial reporting. The Financial Accounting Standards Board (FASB) concluded that the objectives of the financial reporting are to provide information that:is useful to those making investment and credit decisions;is helpful in assessing future cash flows; andidentifies the economic resources (assets), the claims to those resources(liabilities), and the changes in those resources and claims.2.5 Using cash-basis accounting, income and expenses are recognized only when cash is received or paid out. Using accrual-basis accounting, receivables and payables are recognized when a sale is agreed to, even though no cash has been received or paid out as yet.3. Problem solvingA L OE(a) + +(b) + +(c) - -(d) + +(e) - -(f) +,-(g) - -(h) + +(i) - -(j) +,-(k) - -(l) - -(m) + -(n) - -(o) +,-4. Case studyOmitted.Chapter 21. True or false1.1 T1.2 F1.3 F1.4 T1.5 F1.6 F1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 An internal control system refers to the policies and procedures designed to protect the firm's assets and to ensure reliable accounting. It also should promote efficient operations and urge employees to comply with company policies. Internal control systems can help prevent losses, help mangers plan operations, and monitor company and employer performance.2.2 A bank reconciliation is a report explaining any differences between the balance according to a depositor's records and the balance on the company's bank statement. The reconciliation procedure examines the differences based on the information available to the company and adjusts for the differences. It also serves as a format for the discovery and correction of errors.2.3 The net method assumes that a firm will take all cash discounts offered for prompt payment. Any discounts missed are recorded in a discounts lost account. Discounts lost is considered to be an operating expense, and to be a record of presumed inefficiencies in managing cash (of course, further analysis may reveal that the discounts lost reflect purchase discounts at unfavorable terms). The net method of accounting for purchases is used to assist in the internal control function.2.4 Accounts receivable arise from credit sales to customers. Accounts receivable are reported at their realizable value, which is their total amount less an estimate for the amount of uncollectible accounts. Accounts receivable are also recorded into an accounts receivable subsidiary ledger that separately lists amounts owed by individual customers.2.5 A company’s receivables are normally converted to cash as the customers pay off their accounts. However, there are at least three options available to a company that wishes to convert its receivables before they are at least due. First a company can sell the receivables to a factor. Second, a company can use its receivables as collateral for a loan. Third, a company can discount the receivables to a bank in return for cash.3. Problem solvingYear 1: ($49,000/$285,000) ×365 = 63 daysYear 2: ($85,000/$575,000) ×365 = 54 daysThe decrease of 9 days means that this company has improved its management of receivables and its liquidity position.4. Case studyOn December 31, of the current year, a company's unadjusted trial balance revealed the following: Accounts receivable of $185,600; Sales Revenue of $1,280,000; (75% were on credit), and Allowance for Doubtful Accounts of $1,600 (credit balance).Chapter 31. True or false1.1 F1.2 T1.3 T1.4 T1.5 F1.6 F1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 Merchandise inventory consists of goods owned by a company and held for resale. Three special cases involving ownership decisions are goods in transit, consigned goods, and damaged goods. Goods in transit are included in the inventory of the company that owns the goods. Consigned goods are included in the inventory of the consignor. Damaged goods are valued at net realizable value.2.2 The specific identification method exactly identifies the costs of the inventory items sold. The weighted average method smoothes out changes in costs by ―averaging‖ inventory costs. However, LIFO and FIFO provide different amounts in periods of rising or falling costs. For example, in periods of rising costs, LIFO provides a lower income and thus lower taxes. In periods of falling costs, LIFO provides a higher income and thus higher taxes. FIFO calculations provide both higher income and taxes in periods of rising costs and lower income and taxes in periods of declining costs.2.3 An inventory error causes misstatements in cost of good sold, gross profit, net income, current assets, and equity. It also causes misstatements in the next period's cost of goods sold and net income. However, the inventory error is said to be self-correcting because the error in the first period is offset by the error in the second period.2.4 A merchandiser's ability to pay its short term obligations depends, among other factors, on how quickly it sells its merchandise inventory. The inventory turnover ratio reveals how many times a company turns over (sells) its inventory during a period. A low ratio compared to competitors suggests the company may be holding more inventory than necessary to support its sales volume. On the other hand, a ratio that is too high compared to competitors may suggest that the inventory level is too low and customers may have to back order merchandise.The days' sales in inventory ratio helps to better interpret inventory turnover. It can be interpreted as the number of days one can sell from inventory if no new items are purchased, and can be viewed as a measure of the buffer against out-of-stock inventory.2.5 The retail method is generally used to prepare interim statements. It uses the cost to retail ratio to give an estimated ending inventory at cost. The gross profit method is typically used to reconstruct the value of lost, stolen, or destroyed inventory. It uses the (historical) gross profit ratio to estimate cost of goods sold and the value of ending inventory.3. Problem solving(1)(2)4. Case study(2) LCM, applied separately to each product = $3,470Chapter 41. True or false1.1 F1.2 F1.3 T1.4 F1.5 F1.6 T1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 The cost of plant and equipment includes all expenditures reasonable and necessary in acquiring an asset and placing it in a position and condition for use in the operation of the business. Only reasonable and necessary expenditures should be included.2.2 Depreciation, as the term is used in accounting, is the allocation of the cost of a tangible plant asset to expense in the periods in which services are received from the asset. In short, the basic purpose of depreciation is to achieve the matching principle — that is, to offset the revenue of an accounting period with the costs of the goods and services being consumed in the effort to generate that revenue.2.3 The term accelerated depreciation means recognition of relatively large amounts of depreciation in the early years of use and reduced amounts in the later years. This is consistent with the basic accounting concept of matching costs with related revenue. Accelerated depreciation methods have been widely used in income tax returns because they reduce the current year’s tax burden by recognizing a relatively large amount of depreciation expense.2.4 (1) the expected life of the asset; (2) the expected useful life of another asset that is related to the life of the intangible asset, such as the mineral rights that relate to adepleting asset; (3) any legal, regulatory, or contractual provisions that enable renewal or extension of the asset’s legal or contractual life w ithout substantial economic cost;(4) the effects of obsolescence, demand, competition, and other economic factors; and(5) the level of maintenance costs required to obtain the expected future cash flows from the asset.2.5 Intangible assets are separated into three categories to determine whether or not they are amortized, and how they are reviewed for impairment. The three categories are: (1) intangible assets with a finite (limited) life, (2) intangible assets with an indefinite life, and (3) goodwill.3. Problem solving2014 July 1Computer Equipment 2,700Cash 2,700Nov.3 Repairs Expense 140Cash 140Dec.31 Depreciation Expense 275Accumulated Depreciation 275[($2,700 – $500) ÷ 4 × 1/2]2015 Dec.31 Depreciation Expense 550Accumulated Depreciation ($2,200 ÷ 4) 5502016 Jan.1 Computer Equipment 500Cash 5004. Case studyOmitted.Chapter 51. True or false1.1 T1.2 F1.3 F1.4 T1.5 T1.6 T1.7 F1.8 T1.9 F1.10 T2. Short answer questions2.1 For purposes of valuation and reporting at a financial statement date, debt and stock investments are classified into three categories of securities:(1)Trading securities are securities bought and held primarily for sale in the near term to generate income on short-term price differences.(2)Available-for-sale securities are securities that may be sold in the future.(3)Held-to-maturity securities are debt securities that the investor has the intent and ability to hold to maturity.2.2 Corporations purchase investments in debt or stock securities generally for one of three reasons. First, a corporation may have excess cash that it does not need for the immediate purchase of operation assets. Second, some companies such as banks, purchase investments to generate earnings from investment income. Third, some companies invest for strategic purposes.2.3 Reporting the unrealized gain or loss in the stockholders’ equity sections serves two important purposes: (1) it reduces the volatility of net income due to fluctuations in fair value. (2) it informs the financial statement user of the gain or loss that would occur if the securities were sold at fair value.2.4 Short-term investments are securities held by a company that are (1) readilymarketable, and (2) intended to be converted into cash within the next year or operating cycle, whichever is longer. Investments that do not meet both criteria are classified as long-term investments.2.5 Consolidated financial statements present the total assets and liabilities controlled by the parent company. They also present the total revenues and expenses of the subsidiary companies. Consolidated statements are prepared in addition to the financial statements for the parent and individual subsidiary companies.3. Problem solving(1) Jan.1 Stock Investments ..................................................................9,720Cash ....................................................................... 9,720 June 1 Cash (900 × $.50) .. (450)Dividend Revenue (450)Sep.15 Cash ($4,300 – $100) ..........................................................4,200Loss on Sale of Stock Investments (120)Stock Investments .................................................. 4,320[400 × ($9,720 ÷ 900)]Dec.1 Cash (500 × $.50) (250)Dividend Revenue (250)(2) Dividend Revenue is reported under Other Revenues and Gains on the incomestatement. Loss on Sale of Stock Investments is reported under Other Expenses and Losses on the income statement.4. Case studyJan. 2 Debt Investments .................................................................................... 32,000Cash ................................................................................... 32,000July 1 Cash ($30,000 × 10% × 1/2) ................................................................... 1,500Interest Revenue ................................................................ 1,500Chapter 61. True or false1.1 T1.2 F1.3 T1.4 T1.5 T1.6 F1.7 T1.8 T1.9 F1.10 F2. Short answer questions2.1 Current liabilities are obligations that must be paid within one year or within the operating cycle, whichever is longer. Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets (or through the rendering of service). Liabilities that do not meet these conditions are classified as long-term liabilities.2.2 Bonds usually are very long-term notes, maturing in perhaps 30 or 40 years. The bonds are transferable; however, so individual bond-holders may sell their bonds to other investors at any time. Most bonds call for semi-annual interest payments to the bond-holders, with interest computed at a specified contract rate throughout the life of the bond. Thus, investors often describe bonds as ―fixed income‖ investments.2.3 Bonds payable differ from capital stock in several ways. First, bonds payable are a liability; thus, bond-holders are creditors of the corporation, not owners. Bond-holders generally do not have voting rights and do not participate in the earnings of the corporation beyond receiving contractual interest payments. Next, bond interest payments are contractual obligations of the corporation. Dividends, on the other hand, do not become legal obligations of the corporation until they have been formally declared by the board of directors. Finally, bonds have a specific maturing date, upon which the corporation must redeem the bonds at their face amount. Capital stock, onthe other hand, does not have a maturing date and may remain outstanding indefinitely.2.4 A principal advantage of raising money by issuing bonds instead of stock is that interest payments are deductible in determining income subject to corporate income taxes. Dividends paid to stockholders, however, are not deductible in computing taxable income.2.5 Bonds are sometimes retired before the maturity date. The principal reason for retiring bonds early is to relieve the issuing corporation of the obligation to make future interest payments. If interest rates decline to the point that a corporation can borrow at an interest rate below that being paid on a particular bond issue, the corporation may benefit from retiring those bonds and issuing new bonds at a lower interest rate.3. Problem solving(1) June 30 Bonds Payable ......................................................400,000Loss on Bond Redemption ...................................40,800Discount on Bonds Payable ............................... 32,800Cash .................................................................... 408,000($400,000 – $367,200 = $32,800)($400,000 × 102% = $408,000)(2) June 30 Bonds Payable ........................................................600,000Discount on Bonds Payable ............................... 10,000Gain on Bond Redemption ................................. 14,000Cash .................................................................... 576,000($600,000 – $590,000 = $10,000)($600,000 × 96% = $576,000)(3) Dec. 31 Bonds Payable ........................................................50,000Common Stock ................................................... 20,000Paid-in Capital in Excess of Par ......................... 30,000($5 × 80 × 50 = $20,000)4. Case studyThe alternative effects on net income and earnings per share are as follows:Issue Stock Issue BondsIncome before interest and taxes $1,500,000 $1,500,000 Interest (10% × $2,500,000) —(250,000) Income before income taxes 1,500,000 1,250,000 Income tax expense (450,000) (375,000) Net income $1,050,000 $ 875,000Outstanding shares 250,000 200,000Earnings per share $4.20 $4.38Net income is higher if the equipment is financed through the issuance of stock. However, earnings per share is lower because of the additional number of shares of common stock that are outstanding.Chapter 71. True or false1.1 T1.2 F1.3 T1.4 F1.5 F1.6 T1.7 F1.8 T1.9 T1.10 F2. Short answer questions2.1 Common stockholders generally have the right to vote at stockholders' meetings, sell or otherwise dispose of their stock, receive the same dividend, if any on each common share, and share in any assets remaining after creditors are paid when and if the corporation is liquidated. Stockholders generally also have a preemptive right, which is the right to purchase their proportional share of any common stock later issued by the corporation.2.2 Stockholders' equity consists of two main parts, paid-in capital and retained earnings. Paid-in capital consists of funds raised by the issuance of stock, either common or preferred. Paid-in capital is the total amount of cash and other assets the corporation receives in exchange for stock. Paid-in capital in excess of par value represents the amount a corporation receives from issuing stock when the market value exceeds the par value of the stock. Retained earnings is the cumulative net income and loss retained by the corporation less any dividends declared.2.3 Stock options are the rights to purchase common stock at a fixed price over a specified period. As the stock's price rises above the fixed price, the option's value increases. As a general rule, stock options motivate managers and employees to (1) focus on company performance, (2) take a long-term perspective, and (3) remain with the company. A stock option is like having an investment with no risk.2.4 The price-earnings ratio of a common stock is computed by dividing the stock's market value per share by its earnings per share. The price-earnings ratio represents the stock market's expectations of a company's future performance. Some analysts view a high PE (greater than 20 to 25, for instance) ratio as an indication that a stock is overvalued. A low ratio (less than 5 to 8) may indicate that a stock is undervalued.2.5 Dividend yield is the ratio of annual cash dividends per share divided by the market value per share of stock. The resulting dividend yield represents the percent of cash return investors receive from an investment in a company's stock. Dividend yield can be used to identify whether a stock is an income stock or a growth stock. Companies that pay large dividends on a regular basis are income stocks. Companies that distribute little or no cash but use the cash to finance expansion are known as growth stocks.3. Problem solving(1)Book value per preferred share:$560,000/5,000 shares = $112 per preferred share(2)Book value per common share:$2,550,000/150,000 shares = $17 per common share4. Case studyChapter 81. True or false1.1 T1.2 F1.3 T1.4 F1.5 T1.6 T1.7 F1.8 F1.9 F1.10 T2. Short answer questions2.1 The basic components of income begin with net sales. Cost of goods sold is subtracted from net sales to get gross profit (also called gross margin). Operating expenses are then subtracted from gross margin to determine net income.2.2 The gross margin ratio is calculated by dividing gross margin (or net sales less cost of goods sold) by net sales. The gross margin ratio measures a firm's profitability in selling its inventory. The gross margin must be large enough to cover operating expenses and provide sufficient net income to the owner(s).2.3 Selling expenses include the expenses of promoting sales by displaying and advertising merchandise, making sales, and delivering goods to customers. General and administrative expenses support a company's overall operations and include expenses related to accounting, human resource management, and financial management. Some expenses can relate to both areas and are allocated between them.2.4 The three important guidelines for revenue recognition include: (1) Revenue is recognized when earned. (2) Assets received from selling products and services do not need to be in cash. (3) Revenue recognized is measured by cash received plus the cash equivalent of other assets received.2.5 Revenues are the gross increases in equity from a company's earnings activities.Expenses are the costs of assets or services used to earn revenues. Net income is the excess of revenues over expenses.3. Problem solving(1)(2) Trico had the more favorable ratio for each year.(3) Unico's gross margin ratio is increasing, while Trico's is decreasing. Moreover, these changes appear significant and warrant further analysis.4. Case studyChapter 91. True or false1.1 F1.2 F1.3 T1.4 F1.5 T1.6 T1.7 T1.8 F1.9 T1.10 T2. Short answer questions2.1 Both stockholders and creditors use financial statement analysis to (1) predict their expected returns and (2) assess the risks associated with those returns.2.2 The analysis of financial data employs various techniques to emphasize the comparative and relative significance of the data presented and to evaluate the position of the firm. Three commonly used tools are as following.Horizontal analysis evaluates a series of financial statement data over a period of time.Vertical analysis evaluates financial statement data by expressing each item in a financial statement as a percent of a base amount.Ratio analysis expresses the relationship among selected items of financial statement data.2.3 For users of financial statements t o determine ―earning power‖ or regular income, the ―irregular‖ items are separately identified on the income statement. Three types of ―irregular‖ items are reported:(1) Discontinued operations.(2) Extraordinary items.(3) Changes in accounting principle.2.4 When two conditions are met (1) management can show that the new principle is preferable to the old principle, and (2) the effects of the change are clearly disclosed in the income statement.2.5 (1) Financial statements contain numerous estimates.(2) Traditional financial statements are based on cost.(3) Companies vary in the generally accepted accounting principles they use.(4) Fiscal year-end data may not be typical off the financial condition during the year.(5) Diversification within a global environment also limits the usefulness of financial analysis.3. Problem solving(1) Current = 1.45:1 ($160,000 ÷ $110,000)(2) Acid-test = 0.77:1 ($85,000 ÷ $110,000)4. Case study(1) Credit salesReceivables turnover = —————————————Average accounts receivable= $5,110,000 ÷ $700,000= 7.3 times365 daysAverage collection period = ——————————Receivables turnover= 365 ÷ 7.3 times= 50 days(2) Inventory turnover = Cost of goods sold ÷ Average inventoryFirst calculate ending inventory.Beginning Inventory $ 482,000+ Purchases 4,146,000– Cost of Goods Sold (4,088,000)*Ending Inventory $ 540,000*Since the gross profit ratio is 20%, the cost of goods sold ratio is 80%.80% × $5,110,000 (net sales) = $4,088,000.Ending Inventory = $540,000 (per above)Average Inventory = ($482,000 + $540,000) ÷ 2 = $511,000Inventory Turnover = $4,088,000 ÷ $511,000 = 8 timesDays to Sell = 365 days ÷ 8 times = 45.6 days(3) Net incomeReturn on common stockholders' equity = —————————————————Average common stockholders' equity =$490,000 ÷ $3,500,000 = 14%Chapter 101. True or false1.1 T1.2 T1.3 T1.4 F1.5 T1.6 T1.7 F1.8 T1.9 F2. Short answer questionsOmitted.3. Problem solving(1) Direct-labor-hour basisOverhead recovery rate＝￡50,000/2000＝￡25 per machine-hour.A ￡25×1500＝￡37500B ￡25×500＝￡12500(2) Machine-hour basisOverhead recovery rate＝￡50,000/1200＝￡41.6667 per machine-hour.A ￡41.6667×800＝￡33333B ￡41.6667×400＝￡166674. Case studyThe relevant costs to be included in the minimum price are:Stock item: A1 ￡6×500=￡3,000B2 ￡8×800=￡6,400We are told that the stock of item A1 is in frequent use and so, if it is used on the contract, it will need to be replaced. We are told the stock of item B2 will never be used by the business unless the contract is undertaken. Thus, if the contract is not undertaken, the only reasonable thing for the business to do is sell the stock. This means that the opportunity cost is ￡8 a unit.Chapter 111. True or false1.1 T1.2 T1.3 F1.4 F1.5 F1.6 T1.7 T1.8 T1.9 F2. Short answer questionsOmitted.3. Problem solvingThe original budget, the flexed budget and the actual are as follows:Budget Actual Flexed budget Output (production and sales) 1,000 units 1050 units 1050 units￡￡￡Sale revenue 100,000 104,300 105,000 Raw materials 40,000 41,200 42,000 Labor 20,000 12,300 21,000 Fixed overheads 20,000 19,400 20,000 Operating profit 20,000 22,400 22,000 Reconciliation of the budgeted and actual operating profits for JulyBudgeted profit 20,000Add favorable variances:Sales volume (22,000－20,000) 2,000Direct materials usage {[(1050×40)－40,500]×￡1} 1,500Direct labor efficiency{[(1050×2.5)－2,600]×￡8} 200Fixed overhead spending (20,000－19,400) 60024,300Less Adverse variances:Sales price variance (105,000－104,300) 700Direct materials price[(40,500×￡1)－41,200] 700Direct labor rate[(2,600×￡8) －21,300] 500Actual profit 22,4004. Case studyPilot Ltd(1)and (2)BudgetActualOriginal FlexedOutput (units)(production and sales)5,000 5,400 5,400￡￡￡Sales revenue 25,000 27,000 26,460Raw materials (7,500) (8,100) (2,700 kg) (8,770) (2,830 kg) Labor (6,250) (6,750) (1,350 hr) 6,885 (1,300 hr) Fixed overheads (6,000) (6,000) (6,350)Operating profit 5,250 6,150 4,455￡Manager accountableSales volume varianceSales price variance Materials usage variance Materials price variance Labor efficiency variance Labor rate variance Fixed overhead variance5250－615027000－26460[(5400×0.5）－2830]×￡3（2830×3）－8770[(5400×0.25)－1300]×￡5(1300×5)－68856000－6350900 (F)(540) (A)(280) (A)(390) (A)(385) (A)250(F)(350) (A)SalesSalesBuyerProductionPersonnelProductionDepends on the natureof the overheadsTotal net variances 795(A) Note: F—favorable; A—adverse.。
《财务专业英语》课程教学大纲
《财务专业英语》课程教学大纲课程代码：ABGS0519课程中文名称:财务专业英语课程英文名称：Financial English课程性质：选修课程学分数：2课程学时数：32授课对象：财务管理专业本课程的前导课程：财务管理基础、中级财务会计、财政与金融、金融市场学、财务报表分析一、课程简介《财经专业英语》是财务管理专业的一门专业选修课程。
通过本课程的学习，强化学生财务管理专业英语的综合运用能力，为学生营造一个在国际视野下用英语思考财务问题和解决财务问题的环境。
二、教学基本内容和要求1 Introduction to Financial Management (1)1.1 Financial Management and Financial Manager1.2 Financial Management Decision: Investment Decisions, Financing Decisions, Working Capital Management Decisions1.3 Risk-Return Tradeoff本章重点：Financial Management Decision.本章难点：Financial Management Decision.2 Introduction to Financial Management (2)2.1 Types of Business Organization: Sole Proprietorship, Partnership, Corporation2.2 Corporate Structure of the Company: Shareholders, Board of Directors, CEO, CFO2.3 Objectives of Financial Management: Stakeholder Theory, Value of Wealth Maximization2.4 Separation of Ownership and Control2.5 Agency Relationships: Agency Problem, Agency Costs, Practical Solutions to the Agency Problem本章重点：Objectives of Financial Management.本章难点：Objectives of Financial Management, Agency Problem and Solutions.3 Interpreting Financial Statement3.1 Basics of Annual Repots and Financial Statements: Corporate Annual Reports,Overview of Financial Statements3.2 Balance Sheet3.3 Income Statement3.4 Statement of Retained Earnings3.5 Statement of Cash Flow: Operating Cash Flows, Investing Cash Flows, Financing Cash Flows本章重点：Interpretation of Financial Statements.本章难点：Interpretation of Financial Statements.4 Financial Ratio Analysis4.1 Financial Ratio Analysis4.2 Liquidity Ratios: Current Ratio, Quick Ratio, Cash Ratio4.3 Debt Management Ratios: Debt Ratio, Long-term Debt Ratio, Cash Flow Coverage Ratio4.4 Asset Management Ratios: Accounts Receivable Turnover Ratio, Inventory Turnover Ratio, Accounts Payable Turnover Ratio, Asset Turnover Ratios4.5 Profitability Ratios: Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return on Assets, Total Return on Assets, Return on Equity, Return on Common Equity, DuPont Analysis of ROE4.6 Market Value Ratios: Price/earnings Ratio, Market-to-book Value Ratio, Dividend Yield and Payout4.7 Uses and Limitations of Financial Ratio Analysis本章重点：Principle Financial Ratios.本章难点：Calculation and Signification of Principle Financial Ratios, DuPont Analysis.5 Time Value of Money and Valuation5.1 Central Concepts in Financial Management5.2 Simple vs. Compound Interest Rates and Future vs. Present Value: Simple Interest, Compound Interest, Future Value, Present Value5.3 Annuity: Ordinary Annuity, Annuity Due, Deferred Annuity, Perpetuity, Nominal and Effective Interest Rates5.4 Valuation Fundamentals: Going-concern Value, Liquidation Value, Book Value, Market Value, Intrinsic Value, Valuation Approaches, Discounted Cash Flow Valuation5.5 Bond Valuation: Contractual Provisions of a Typical Bond, the Bond Valuation Formula, Bond Prices and Returns5.6 Common Stock Valuation: Common Stock Characteristics and Features, Common Stock Valuation本章重点：Compound Interest Rates, Future Value, Present Value, Annuity, Valuation Approaches.本章难点：Present Value of Different Annuity.6 Risk and Return6.1 Introduction to Risk and Return: Return, Risk6.2 Efficient Market Hypothesis (EMH): Introduction, Financial Market Efficiency, Anomalies in Finance6.3 Portfolio Theory: The Expected Return of a Portfolio, Risk in a Portfolio Context, Modern Portfolio Theory, Diversified Risk versus Market Risk6.4 Beta and Capital Asset Pricing Model: The Concept of Beta, CAPM6.5 Arbitrage Pricing Theory本章重点：CAPM.本章难点：CAPM.7 Capital Budgeting7.1 Capital Investment Decisions: Nature of Capital Budgeting, Project Classifications7.2 Guidelines for Estimating Project Cash Flows: Incremental Cash Flows, Focus on After-tax Cash Flows, Postpone Considering Financing Costs, Other Cash Flow Considerations7.3 Investment Rules: Payback Period, Net Present Value, Internal Rate of Return, Profitability Index7.4 Business Practice7.5 Analyzing Project Risk: Sensitivity Analysis, Break-even Analysis, Simulation7.6 Project Selection with Resource Constrains7.7 Qualitative Factors and the Selection of Projects7.8 The Post-Audit本章重点：Capital Investment Decision Indices.本章难点：Internal Rate of Return.8 Capital Market and Raising Funds8.1 Financial Markets: Role of Financial Markets, Types of Financial Markets, Recent Trend8.2 Investment Banks: Advising, Underwriting, Marketing8.3 The Decision to Go Public: Advantages of Going Public, Disadvantages of Going Public, Different Methods of Issuing New Securities8.4 Cost of Capital Concept: Use of the Cost of Capital, Capital Components, Weighted Average Cost of Capital本章重点：Cost of Capital.本章难点：Cost of Capital.9 Capital Structure9.1 The Choices: Types of Financing9.2 The Financing Mix9.3 Understanding Financial Risk9.4 Capital Structure and the Value of a Firm: The Modigliani-Miller Theorem, The M&M Theorem in the Real World, Tradeoff Theory of Optimal Capital Structure, Pecking Order Theory of Capital Structure9.5 Checklist for Capital Structure Decisions本章重点：Capital Structure Decisions.本章难点：Capital Structure Decisions.10 Dividend Policy10.1 Dividends and Dividend Policy: Dividend Payout Procedure, Types of Dividends10.2 The Dividend Puzzle: Dividend Irrelevance Theory, Dividend Relevance Theory10.3 Factors Influencing the Dividend Decision: Shareholder Factors, Firm Factors, Managerial Preferences and Constraints10.4 Dividend Policies: Residual Dividend Policy, Stable Dollar Dividend Policy, Constant Dividend Payout Ratio, Low Regular plus Specially Designated Dividends10.5 Stock Repurchases: Ways of Repurchases, Reasons for Stock Buybacks本章重点：Dividend Policies.本章难点：Stock Repurchases.11 Working Capital11.1 Introduction to Working Capital Management11.2 Cash Management: Three Motives for Holding Cash, Determining Appropriate Cash Balances, Investment Idle Cash, Types of Money Market Securities, Managing Collections and Disbursements11.3 Accounts Receivable Management: Credit Policy, Collection Policy11.4 Inventory Management: Successful Inventory Management, The Purchasing Plan, Inventory Management Techniques本章重点：Motives for Holding Cash, Determination of Appropriate Cash Balances.本章难点：Determination of Appropriate Cash Balances.12 International Financial Management12.1 Introduction: The Global Economy, Multinational Corporations12.2 Foreign Exchange Market: Exchange Rates, Currency Risk, Types of Transactions12.3 Exchange Rate Parity: Interest Rate Parity, Purchasing Power Parity, Unbiased Forward Rates, Inflation, Interest Rates and Exchange Rates12.4 Multinational Capital Budgeting12.5 International Financial Decision12.6 Working Capital Management12.7 Hedging Currency Risk: Currency Forward Contracts, Currency Futures Contracts, Currency Swaps, Currency Option Contracts本章重点：International Financial Decision.本章难点：Hedging Currency Risk.三、实验教学内容及基本要求无四、教学方法与手段教学方法：理论教学、案例教学、启发示教学、情境教学教学手段：板书教学、多媒体教学五、教学学时分配六、考核方式与成绩评定标准1、考核方法：集中考核（考核方式：考查）2、成绩评定：平时成绩（考勤、课堂表现及作业）占40％，期末考核成绩占60％。
财经专业英语第五版张美兰课后答案
财经专业英语第五版张美兰课后答案1、It is reported（）three people were badly injured in the traffic accident. [单选题] *A. whichB. that(正确答案)C.whileD.what2、--I can’t watch TV after school.--I can’t, _______. [单选题] *A. alsoB. tooC. either(正确答案)D. so3、You should stick to your（）and tell him you won' t do the thing. [单选题] *A. principle(正确答案)B. qualityC. contactD. influence4、21 In a few years' time, there ________ thousands of trees on the hill. [单选题] * A．will haveB．will be(正确答案)C．are haveD．have5、Tom is ____ honest man, so we all like to work with him. [单选题] *A. aB. an(正确答案)C. /D. any6、I didn't hear _____ because there was too much noise where I was sitting. [单选题] *A. what did he sayB. what he had said(正确答案)C. what he was sayingD. what to say7、Which is _______ city, Shanghai, Beijing or Chengdu? [单选题] *A. largeB. largerC. largestD. the largest(正确答案)8、81．Some birds are flying ________ the lake. What a beautiful picture! [单选题] *A．forB．underC．inD．above(正确答案)9、72．I really don’t know how to thank you , but for your help, I （）my lost necklace．[单选题] *A.couldn’t have found(正确答案)B.mustn’t have foundC.couldn’t findD.wouldn’t find10、19．Students will have computers on their desks ________ . [单选题] *A．in the future(正确答案)B．on the futureC．at the momentD．in the past11、If it _______ tomorrow, I won’t go there. [单选题] *A. rains(正确答案)B. is rainingC. will rainD. would rain12、Her （）for writing was that she wished women to get the right to higher education. [单选题] *A. motivation(正确答案)B. motivateC. effectD. concentration13、They may not be very exciting, but you can expect ______ a lot from them.（）[单选题] *A. to learn(正确答案)B. learnC. learningD. learned14、He kept walking up and down, which was a sure（）that he was very worried. [单选题] *A. sign(正确答案)B. characterC. natureD. end15、_____ the plan carefully,he rejected it. [单选题] *A. To have consideredB.To considerC. Having considered(正确答案)D. Considering16、Mr. Bliss became the first person to die in a car accident. [单选题] *A. 事故(正确答案)B. 竞赛C. 检阅D. 交易17、Every means _____ but it's not so effective. [单选题] *A. have been triedB. has been tried(正确答案)C. have triedD. has tried18、_______! Jack,the floor is wet. [单选题] *A. Be careful(正确答案)B. Be careful toC. Be careful forD. Be careful with19、We should _______ a hotel before we travel. [单选题] *A. book(正确答案)B. liveC. stayD. have20、He was?very tired，so he stopped?_____ a rest. [单选题] *A. to have(正确答案)B. havingC. haveD. had21、Do not _______ me to help you unless you work harder. [单选题] *A. expect(正确答案)B. hopeC. dependD. think22、Seldom _____ in such a rude way. [单选题] *A.we have been treatedB. we have treatedC. have we been treated(正确答案)D. have treated23、Tony can _______ the guitar.Now he _______ the guitar. [单选题] *A. play; plays(正确答案)B. playing; playingC. plays; is playingD. play; is playing24、—Who came to your office today, Ms. Brown?—Sally came in. She hurt ______ in P. E. class. （）[单选题] *A. sheB. herC. hersD. herself(正确答案)25、He _______ walks to school, because he lives near school. [单选题] *A. sometimes(正确答案)B. neverC. doesn’tD. don’t26、Tom is very _______. He never cleans his room. [单选题] *A. lazy(正确答案)B. activeC. shyD. healthy27、—Is this Tony’s history book?—No, it isn’t ______.（）[单选题] *A. himB. his(正确答案)C. heD. himself28、I’d?like _______ the English club. [单选题] *A. to join inB. joinC. to join(正确答案)D. join in29、If you do the same thing for a long time, you'll be tired of it. [单选题] *A. 试图B. 努力C. 厌倦(正确答案)D. 熟练30、A survey of the opinions of students（）that they admit several hours of sitting in front of the computer harmful to health. [单选题] *A. show；areB. shows ；is(正确答案)C.show；isD.shows ；are。
财经专业英语词汇(C)
财经专业英语词汇(C)财经专业英语词汇(C)财经专业英语词汇(C)calendar year figure 历年数字call 催缴通知；认购期权call deposit 通知存款；活期存款call loan 短期同业拆借；通知贷款call margin 补仓；追加保证金call market 短期同业拆放市场call money 短期同业拆借；活期贷款call option 认购期权；看涨期权call price 赎回价格；提前赎回价call warrant 认购认股权证；回购认股权证callable share 可收回股份；可兑付股份called up share capital 已催缴股本canadian dollar [cad] 加拿大元canadian eastern finance limited 加拿大怡东财务有限公司canadian imperial bank of commerce 加拿大帝国商业银行cancellation price 取消费cap 上限capital 资本；资金capital accord 《资本协定》capital account 资本帐；非经常帐capital account commitment balance 资本帐承担额结余capital adequacy directive [cad] 《资本充足指引》capital adequacy ratio [car] 资本充足比率capital allowance 资本免税额capital alteration 资本变更capital and liabilities ratio 资本负债比率capital and liquidity requirement 资本与流动资金的规定capital appreciation 资本增值capital, asset quality, management, earnings and liquidity rating system [camel rating system] 资本、资产质素、管理、盈利及流动资金评级制度〔camel评级制度〕capital assets 资本资产capital at risk 风险资本capital base 资本基础；资金基础capital charges 资本支出；资本费用capital commitment 资本承担capital contribution certificate 出资证明书capital convergence 划一资本充足比率capital cost 资本成本；建设成本；建设费用capital cover 资本保证capital deficit 资本亏绌；资本赤字capital divided into shares 资本分成股份capital element 资本因素；资本部分capital equipment 资本设备capital expenditure 资本开支；非经常开支capital expenses 资本费用capital financing 筹集资本；以非经常收入支付非经常开支的结算capital flow 资金流量capital formation 资本形成；集资capital formation figure 资本组合数字capital fund 资本基金capital gain 资本增益；资本增值capital gains tax 资本增值税capital goods 资本财货；资本货物capital grant 非经常补助金；非经常拨款；建设补助金capital grant cycle 建设补助金周期capital injection 注入资本；注资capital input 投入资本capital intensity 资本密集度capital intensive 资本密集capital investment 资本投资capital investment fund 资本投资基金capital loss 资本损失capital maintenance 资本保值；资本保留capital market 资本市场；资金市场capital market instrument 资本市场票据capital money 资本款项capital money subject to a trust 信托财产资本capital movement 资本流动capital nature 资本性质capital outlay 资本支出capital portion 资本部分capital profit 资本利润capital project 基本工程项目；非经常开支项目capital receipt 资本收入capital redemption 资本赎回capital redemption business 资本赎回业务capital redemption contract 资本赎回合约capital redemption reserve 资本赎回储备capital reduction 资本减缩；减资capital reduction scheme [stock exchange of hong kong limited] 股本削减计划〔香港联合交易所有限公司〕capital repayment 偿还资本capital reserve 资本储备；后备资本capital revenue 资本收益；非经常收入capital spending 资本开支；资本支出；非经常开支capital stock 股本capital stock subscription 认缴股本；认购股本capital subsidy 建设津贴；基本建设津贴capital subvention 非经常资助金capital sum 资本额capital tax 资本税capital transfer tax 资本转移税capital turnover 资本周转率capital value 资本价值capital works project 基本工程项目capital works reserve fund 基本工程储备基金capital works resource allocation exercise 基本工程计划资源分配工作capitalization 资本化；资本总额capitalization of interest 利息化作本金capitalized interest 化作本金的利息capitalized loan 转作资本的贷款capitalized value 资本还原值；资本化价值capitation grant 按人计算的补助金captive insurance business 专属自保保险业务car insurance 汽车保险caribbean development bank 加勒比开发银行cariplo-cassa di risparmio delle provincie lombarde s.p.a. [trading as cariplo s.p.a.] 意大利嘉利堡银行cartel 同业联盟；卡特尔cartelized rates system 联营式利率制度cash 现金；现款cash accounting system 现金会计制度cash acquisition 以现金投资所得的资产cash allowance 现金津贴cash assets 现金资产cash at bank 银行现金；银行存款cash balance 现金结余cash basis 现金收付制；收付实现制cash basis accounting 现金收付制会计；收付实现制会计cash bonus 现金红利cash book 现金出纳帐；现金簿cash client 现金客户cash commission rebate 现金回佣cash compensation 现金补偿cash contribution 现金承担额；现金分担额cash cost 直接费用；现金成本cash coupon 现金礼券cash credit 现金信贷cash deficit 现金赤字cash deposit and withdrawal 现金收支cash disbursement journal 现金支出日记簿cash disbursement slip 现金支出传票；现金支出单cash flow 现金流量；银根cash flow lending 流动现金放款；无抵押融资cash flow statement 现金流量表；现金流动表cash flow surplus 现金流量盈余cash in hand 库存现金；手头现金cash in till 备用现金cash in transit 运送中现金；在运现金cash input 投入现金cash input figure 现金投入数字cash limit 现金支出限额；现金限额cash margin 现金保证金cash market 现货市场；现金交易市场cash offer 现金要约；现金补偿额cash payment 现金付款；现金支付cash position 现金头寸cash price 现金价格cash receipts journal 现金收入日记簿cash receiving slip 现金收入传票；现金收入单cash settlement 现金结算cash surplus 现金盈余cash with order 订货付现；凭票即付cashier's order 银行本票cashier's order outstanding 未承兑的银行本票cash-limited subhead 有现金支出限额的分目cash-sweep 现金彩票活动casual client “散客”；“散户”ccass depository 中央结算系统证券存管处ccic finance limited 中芝兴业财务有限公司cedant 分出者ceding company 分出公司ceding insurer 分出保险人ceiling 上限ceiling price 最高限价central bank 中央银行central bank bilateral repurchase agreement 《中央银行双边回购协议》central banking 中央银行业务central banking function 中央银行职能central clearing and custodian system 中央结算及托管系统central clearing and depository system 中央结算及存管系统central clearing and settlement system [ccass] 中央结算及交收系统〔中央结算系统〕central clearing house 中央结算所central clearing system 中央结算制度；集体交收系统central custody system 中央托管系统central depository 中央存管处central depository system 中央证券存管制度central moneymarkets unit [cmu] 债务工具中央结算系统central rate 中央汇率；中心汇率central registration hong kong limited 香港中央证券登记有限公司central tender board 中央投标委员会centrale de livraison de valeurs mobilieres [cedel] 中央证券交收系统；世达结算系统centralized budgetary and payments system 集中预算及支付制度centred 12-month moving average 十二个月定位移动平均数certificate of approval 批准证明书certificate of beneficial entitlement to property 资产权益证书certificate of compliance 合格证明书；合约完成证明书certificate of deposit [cd] 存款证certificate of exemption from estate duty 豁免遗产税证明书certificate of incorporation 公司注册证书；法团注册证书certificate of incorporation of registered trustees 注册受托人法团证书certificate of indebtedness [ci] 负债证明书certificate of insurance 保险证书certificate of interest 权益证明书；息票certificate of means 资产证明书certificate of participation 参与证明书certificate of payment of profits tax 缴付利得税证明书certificate of preference 特惠税证certificate of rateable value 应课差饷租值证明书certificate of registration 登记证书；注册证明书certificate of satisfaction 清偿证明书certificate of transfer 转让证明书certificate to bearer 不记名证明书certification 核证certification fee 核证费certified cheque 经银行证明可兑现的支票certified public accountant [cpa] 执业会计师certified statement 经证明的报表cessation of business 停业cession 分保c.f. finance company limited 浙一财务有限公司chance 机会；中彩机会chang hwa commercial bank, ltd. 彰化商业银行change of domicile 迁册change to estimates 修订预算change to the approved estimates of expenditure 核准开支预算的变动charge 费用；押记；抵押charge number 税单号码charge on assets 资产的征税charge upon general revenue 从政府一般收入中拨款支付chargeable 可予征收；应课税的chargeable agreement for sale 可予征收印花税的买卖协议chargeable income 应课税入息chargeable normal trading receipt 应课税的一般营业收入chargeable profit 应课税利润chargeable to tax 应课税charged to... 记入……帐目chargee 承押记人charge-holder 受押人charges section [companies registry] 押记注册组〔公司注册处〕charging order 押记令chargor's right 押记人的权利charitable donation 慈善捐款charitable trust 慈善信托charity property 慈善财产charoen pokphand finance company limited 卜蜂财务有限公司charter 章程；特许权charter of incorporation 成立章程chartered accountant 特许会计师chartered institute of bankers [united kingdom] 特许银行学会〔英国〕chartered institute of public finance and accountancy [united kingdom] 特许公共财政及会计学会〔英国〕charterer 承租人chase manhattan asia limited 美国大通亚洲有限公司chase manhattan bank 美国大通银行chattels 实产chau's brothers finance company limited 周氏兄弟财务有限公司che hsing finance company limited 浙兴财务有限公司check-and-balance system 制约平衡制度chekiang first bank limited 浙江第一银行cheque 支票chiao yue finance company limited 侨裕财务有限公司chiba bank, ltd. 千叶银行chicago board of options exchange 芝加哥期权交易所chicago board of trade 芝加哥交易所chicago mercantile exchange 芝加哥商品交易所chief executive of hong kong monetary authority 香港金融管理局总裁chief executive of stock exchange of hong kong 香港联合交易所行政总裁chief executive officer of hong kong futures exchange 香港期货交易所行政总裁chief executive's committee [hong kong monetary authority] 总裁委员会〔香港金融管理局〕child allowance 子女免税额china south sea bank limited 中南银行china affairs committee [hong kong futures exchange limited] 中国事务委员会〔香港期货交易所有限公司〕china concept stock 中国概念股china construction bank 中国建设银行china development division [stock exchange of hong kong limited] 中国发展科〔香港联合交易所有限公司〕china economic news 《中国经济新闻》china securities regulatory commission [csrc] 中国证券监督管理委员会〔中国证监会〕china state bank limited 国华商业银行chinatrust commercial bank, limited 中国信托商业银行chinese association of deposit-taking companies 华资接受存款公司公会chinese bankers club, hong kong 香港银行华员会chinese banks' association 香港华商银行公会chinese gold and silver exchange society 金银业贸易场chinese new year bonus 年奖；年终花红chit fund 银会chiyu banking corporation limited 集友银行有限公司chiyu finance company limited 集友财务有限公司cho hung finance limited 朝兴金融有限公司choses in action 无形动产；据法权产chronological book 序时帐簿chubu securities finance company 中部证券金融公司chung khiaw bank limited 崇侨银行chung nan finance company limited 中南财务有限公司chuo trust banking co., ltd. 中央信托银行chuo trust asia limited 中央信托亚洲有限公司citibank, n.a. 万国宝通银行citic ka wah bank limited 中信嘉华银行有限公司citicorp commercial finance (h.k.) limited 万国宝通工商财务（香港）有限公司citicorp international limited 万国宝通国际有限公司civil debt 民事债项civil service pension reserve fund 公务员退休金储备基金claim 申索；索偿；债权claim equalization fund 申索平衡基金claim for refund of property tax 申请发还物业税claim of debt 债权申索claim on bank 对银行的债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财产类别claw-back 递减率clearance cost 清拆成本clearing 结算；票据交换；清算clearing account 结算账户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交换支票clearing house 结算所；票据交换所clearing house automated transfer system [chats] 结算所自动转帐系统clearing house of the hong kong association of banks 香港银行公会结算所clearing member 结算会员clearing members' fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣clearing rules [sehk options clearing house limited] 《结算规则》〔联交所期权结算所有限公司〕clerk to finance committee [legislative council] 财务委员会秘书〔立法会〕clerk to the board of review 税务上诉委员会书记client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格稳定close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算账户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 成衣税club deposit 零存整付存款code of aid 《资助则例》code of banking practice 《银行营运守则》code of best practice [stock exchange of hong kong limited] 《最佳应用守则》〔香港联合交易所有限公司〕code of conduct [stock exchange of hong kong limited, hong kong futures exchange limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕code of conduct for persons registered with the securities and futures commission 《证券及期货事务监察委员会注册人操守准则》code of practice 实务守则；经营守则；执业守则code of practice for the administration of insurance agents 《保险代理管理守则》code on immigration-linked investment schemes 《与移民有关的投资计划守则》code on investment-linked assurance schemes 《与投资有关的人寿保险计划守则》code on pooled retirement funds 《集资退休基金守则》code on share repurchases [share repurchase code] 《公司购回本身股份守则》〔《股份购回守则》〕code on takeovers and mergers [takeovers code] 《公司收购及合并守则》〔《收购守则》〕code on unit trusts and mutual funds 《单位信托及互惠基金守则》co-debtor 共同债务人co-financing scheme 共同融资计划cognizance 证明令coin 硬币coin replacement programme 硬币取缔计划coin set 套装硬币coinage 硬币coinage security fund 硬币发行基金cold call 主动与准客户接触collapse in prices 价格下泻；价格下挫；价格暴跌collateral 抵押品collateral bond 担保债券collateral loan 抵押贷款collateral security 附属抵押品collection 征收；收取collection enforcement section [inland revenue department] 追讨欠税组〔税务局〕collection of betting duty 收取博彩税collection office [inland revenue department] 收税处〔税务局〕collective consumption 集体消费collector 收税主任collector of rates 差饷征收官collector of stamp revenue 印花税署署长colonial stock act [united kingdom] 《殖民地公债法令》〔英国〕combined surplus 合并盈余combined visible and invisible trade account 有形及无形贸易合并帐目comex clearing association [new york] 商品交易所结算协会〔纽约〕commemoration coin 具纪念性的硬币commencement of winding-up 清盘开始commerce and industry sub-index 工商分类指数commercial activity 商业活动commercial bank 商业银行commercial bank act of norway 《挪威商业银行法》commercial banks law 《商业银行法》commercial borrowing 商业借款commercial code of japan 《日本商法》commercial crime bureau [hong kong police force] 商业罪案调查科〔香港警务处〕commercial invoice 商业发票commercial letter of credit 商业信用证commercial loan 商业贷款；商业放款commercial paper 商业票据commercial paper market 商业票据市场commercial registry 商业登记处commercial return 商业回报commercial sale 商业销售commercialization 商品化commercially viable 具商业利益；有利可图commerzbank ag 西德商业银行commission 佣金；委员会commission des operations de bourse of france 法国证券事务监察委员会commission house 佣金行；代办行commission payable 须付的佣金commission rebate 佣金回扣commissioner for securities and commodities trading 证券及商品交易监理专员〔证监专员〕commissioner of banking 银行监理专员〔银监专员〕commissioner of estate duty 遗产税署署长commissioner of inland revenue 税务局局长commissioner of insurance 保险业监理专员commissioner of rating and valuation 差饷物业估价署署长commitment 承担；已承担的开支；承担额；承担项目commitment fee 承诺费committee of the hong kong association of banks 香港银行公会委员会committee of the stock exchange of hong kong 香港联合交易所委员会committee on banking regulations and supervisory practices 银行规例及监察事务委员会committee on payment system [hong kong monetaryauthority] 支付系统委员会〔香港金融管理局〕committee on unit trusts [securities and futures commission] 单位信托委员会〔证券及期货事务监察委员会〕commodities dealers' deposit fund 商品交易商按金基金commodities trading commission 商品交易事务监察委员会commodity 商品commodity classification 商品分类法commodity clearing corporation [new york] 商品结算公司〔纽约〕commodity dealer 商品交易商commodity exchange 商品交易所commodity exchange compensation fund 商品交易所赔偿基金commodity exchange, inc. [new york] 商品交易所有限公司〔纽约〕commodity flow method 商品流动法；商品流通法commodity future trading commission [cftc] [united states] 商品期货交易委员会〔美国〕commodity futures contract 商品期货合约commodity market 商品市场commodity tax 商品税commodity trading adviser 商品交易顾问commodity trading adviser's representative 商品交易顾问代表commodity trading advisory contract 商品交易顾问合约commodity warrant 商品期权证commodity-based investment 以商品为基础的投资common fund 共同基金common property 分权共有财产common share 普通股common stock 普通股commonwealth bank of australia 澳洲联邦银行commonwealth development corporation 英联邦发展公司commonwealth finance ministers conference 英联邦财长会议commonwealth fund for technical co-operation [cftc] 英联邦技术合作基金commonwealth income tax 英联邦入息税commonwealth preference 英联邦特惠制communal property 公有财产；公有产业communication expenses 通讯费用community preference 欧共体特惠制commutation of pension 退休金的折算commuted gratuity 折算酬金commuted pension gratuity 经折算的退休酬金companies act [united kingdom] 《公司法令》〔英国〕companies handbook 《上市公司手册》companies inspector 公司检查员companies liquidation account 公司清盘账户companies ordinance: information to be included in a rights issue prospectus 《公司条例：供股章程须载有的资料》companies ordinance: information to be included in prospectuses regarding the valuation of land and buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》companies registration officer 公司注册主任companies registry 公司注册处companies registry trading fund 公司注册处营运基金companies section [financial services bureau] 公司组〔财经事务局〕company formation and enforcement division [companies registry] 公司成立及条例执行部〔公司注册处〕company in which the public are substantially interested 由公众拥有相当权益的公司company limited by guarantee 担保有限公司company limited by shares 股份有限公司company register 公司登记册company registration fee 公司注册费company with limited liability 有限法律责任的公司company's memorandum 公司组织章程company's reserve 公司储备comparative advantage 比较优势；比较利益compensation 补偿金；赔偿compensation committee [stock exchange of hong kong limited] 赔偿委员会〔香港联合交易所有限公司〕compensation from insurance 保险赔偿compensation fund 赔偿基金compensation fund levy 赔偿基金征费compensation rate 补偿率compensation review committee 赔偿检讨委员会compensation scheme 赔偿计划compensation trade 补偿贸易compensation value 补偿值compensatory payment 补偿付款competition and pricing strategy 竞争与定价策略competitive edge 竞争优势competitive price 具竞争力的价格competitive tender 竞争性投标compliance committee [stock exchange of hong konglimited] 监察委员会〔香港联合交易所有限公司〕component of expenditure 开支组成部分composite consumer price index 综合消费物价指数composite index 综合指数composite rating 综合评级composite return form 综合报税表composite securities and futures bill 《证券及期货综合条例草案》composite tax return 综合报税表composition 组合成分；债务重整协议composition of earnings 收益组合成分compound increase 复合增加率；复合增长率compound interest 复利compounding or arranging debtor 正就债务作重整或偿还安排的债务人comprador note 买办票据comprador order 买办付款令票comprehensive income tax 综合所得税comptroller 审计主任compulsory liquidation 强制清盘compulsory winding-up 强制清盘computation 计算；计算表computational procedure 计算方法computer audit programme 计算机审计程序；计算机核数程序concentrated position 集中持仓量concentration risk 资金集中风险；集中融资风险concept stock 概念股concession 特许权；宽减措施；优惠concession contract 特许经营权合约concessionary rate 优惠率concordat 协定；契约；国际监管条约condition 条件conditional endorsement 附有条件的背书conditional offer 有条件要约conditional sale agreement 有条件售卖协议conditions of tender 投标章程conduct of business guidelines (for licence holders under the leveraged foreign exchange trading ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》conduct of business standard 业务操守准则confidentiality understandings 保密谅解文件confirmation letter 确认书confirmation of mail transfer 信汇证明书confirmation of payment 已缴税证明书confirmed letter of credit 保兑信用证confirming bank 保兑银行confiscation order 没收令connected transaction 关连交易consensus capitalism 共识资本主义conservative investor 保守投资者consideration 代价；对价；约因consideration issue [listing method] 代价发行〔上市方式〕consideration other than cash 现金以外的代价consignee 收货人；代售人consignment 托运；寄售consignor 付货人；托运人；寄售人consolidated account 综合帐目consolidated account expenditure 综合帐目开支consolidated balance sheet 综合资产负债表consolidated cash deficit 综合现金赤字consolidated cash surplus 综合现金盈余consolidated enterprises sectorial index 综合企业分类指数consolidated net earnings 综合净收益；综合净盈利consolidated net profit 综合净利润；综合纯利consolidated policy 综合保单consolidated price 综合价格consolidated profit and loss account 综合损益帐；综合损益表consolidated public sector expenditure 公营部门综合开支consolidated revenue account 综合收入帐consolidated shareholders' fund 综合股东资金consolidation of shares 股份合并consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期consortium company 财团公司consortium loan 银团贷款constant dollar figure 固定币值constant market price 固定市价constant price 固定价格constant price series 固定物价计算数列constant rate 固定比率constituent stock 成分股constitution 章程；组织章程construction output 建造产出量constructive trust 法律构定信托consultant accountant 顾问会计师consultant's fee 顾问费consultation paper on proposed regulation on share margin financing 《监管股票按贷财务的建议咨询文件》consultation paper on sehk procedures for reviewing directors' suitability 《有关联交所检讨董事资格的程序的咨询文件》consumer behaviour 消费者行为consumer council 消费者委员会consumer credit financing operation 消费者信贷业务consumer demand 消费者需求consumer durables 耐用消费品consumer expenditure 消费开支consumer goods 消费品consumer market 消费市场consumer price 消费物价consumer price index [cpi] 消费物价指数consumer price index (a) 甲类消费物价指数consumer price index (b) 乙类消费物价指数consumer price index classification system 消费物价指数分类法consumer price index report 《消费物价指数月报》consumer price index series 消费物价指数系列consumer price inflation 消费物价上涨consumer representative action fund 消费者集体诉讼基金consumer sentiment 消费意欲consumer spending 消费开支；消费支出consumption expenditure 消费开支consumption pattern 消费模式consumption product 消费产品consumption tax 消费税contango 交易延期费；延期交割费；期货溢价contingencies warrant 紧急拨款令；应急支款授权书contingency 应急费用；意外开支准备金contingency allowance 应急准备金contingency sum 应急费用；意外开支准备金contingent assets 或有资产contingent debt 或有债权；待确定债务contingent interest 待确定的权益contingent liabilities 或有负债contingent profit 或有利润contingent right 或有的权利continue to hold a deposit 继续持有存款continuing member [hong kong association of banks] 永久会员银行〔香港银行公会〕continuing rent 连续租金continuing trustee 留任受托人continuous licensing system 长期持牌制度continuous net settlement system [cns system] 持续净额交收系统contra account 对销账户contra flow 资金回流contra item 对销项目contra transfer 对销转拨contract 合约contract for difference 差价合约contract for service 服务合约contract for settlement 平仓合约contract note 成交单据contract of copartnery 合伙合约contract of indemnity 弥偿合约contract of insurance 保险合约contract of reinsurance 再保险合约contract price 合约价格contracting party 订约人；立约人；缔约国contractual agreement 合约协议contractual commitment 合约承担contractual joint venture 合约式联营企业contractual mutual fund 合约互惠基金contractual right 合约权利contractual savings fund 合约储蓄基金contributed surplus 实缴资本盈余contribution 出资；供款；捐款；分担款项contribution account 供款账户contribution to gross domestic product 在本地生产总值中所占比率contribution to investment 出资额contribution to pension fund 退休金供款contributor 供款人；出资人；捐助人contributory 分担人contributory scheme 供款计划contrived cessation of business 有预谋的停业control 控制权；控制；管制control of a company 公司的控制权；公司控股权control of business 业务的控制权controlled company 受控制公司controller 控制人；控权人；会计长controller of an authorized institution 认可机构控权人controlling company 控股公司controlling interest 控制权益；控股权益controlling officer 管制人员controlling officer's report 管制人员报告controlling shareholder 控股股东；持有控股权的股东convention on the settlement of investment disputes between states and nations of other states 《关于解决国家与他国国民之间的投资争端的公约》conventional lending 传统放款；常规放款conversion 兑换；换算；转换〔证券〕conversion factor 换算因子conversion of stock 公债的转换conversion rate 兑换率；换算率；转换价格〔证券〕convertibility 可兑性；兑换性；自由兑换convertibility undertaking 兑换保证convertible 可兑换；可换股convertible currency 可兑换货币convertible debenture 可转换债权证convertible loan stock 可转换股的债权股额convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额conveyance 转易；转易契；财产转让证书conveyance of property 财产转让conveyance on sale 售卖转易契conveyancing fee 业权转易费conveyancing scale charges 物业转易收费标准cooling-off period 冷静期co-owner 共同拥有人；分权共有人co-partner 共同合伙人co-partnership 共同合伙copenhagen stock exchange 哥本哈根证券交易所core capital 核心资本core operational and financial risk management controls for over-the-counter derivatives activities of registered persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》core principles for effective banking supervision [basle committee] 《有效监管银行业的主要原则》〔巴塞尔委员会〕cornering “夹仓”；轧空；囤积居奇corporate borrower 借款公司；借款机构corporate business 公司企业；公司业务corporate communications department [stock exchangeof hong kong limited] 企业传讯部〔香港联合交易所有限公司〕corporate customer 公司客户corporate dealer 公司交易商corporate finance division [securities and futures commission] 企业融资部〔证券及期货事务监察委员会〕corporate finance (d.t.c.) limited 协联财务有限公司corporate finance fees rule 《与公司财务有关的费用规则》corporate governance 公司管治corporate income tax 公司所得税corporate investment adviser 公司投资顾问corporate member 法团会员；公司会员〔香港联合交易所有限公司〕corporate plan 公司计划corporate practice 执业法团corporate profits tax 公司利得税corporate savings 公司储蓄corporate service tax 公司服务税corporate signature 法团的签名corporation 法团；公司corporation bond 公司债券corporation stock 公司股证；地方债券〔英国〕corporation tax 公司税correction phase of stock market 股市调整期correctional services industries suspense account 惩教工业暂记帐corrective affidavit 修正遗产申报誓章correspondent bank 代理银行cosmos finance limited 宇宙财务有限公司cost 成本；费用；价格cost centre 成本中心cost competitiveness 成本竞争力cost control 成本控制；成本管理cost convention 原值成本法；成本惯例cost effectiveness 成本效益；经济效益cost efficiency 成本效率cost element 成本要素cost flow 成本流转cost input 投入资金cost management information system 成本管理数据系统cost of an asset 资产成本cost of borrowing 借贷成本cost of capital 资本成本；资金成本cost of installation 安装费cost of issue 招股费用；发行股份费用cost of living 生活费用cost of transmitting 传送费用cost overrun 成本超支cost price 成本价格cost price structure 成本价格结构cost to the revenue 政府收入的损失；政府减少的收入cost-benefit analysis 成本效益分析cost-benefit study 成本效益研究cost-book company 以成本帐原则组成的公司cost-effectiveness analysis 成本效益分析costing 成本计算；成本计算法costing and pricing policy 成本及定价政策costing exercise 成本计算工作costing review 成本检讨cost-of-living allowance 生活津贴cost-of-living index 生活指数；生活费用指数cost-plus pricing 成本加成定价法cost-push inflation 成本推动的通货膨胀cost-recovery basis 收回成本的原则cost-related charges 依成本而定的收费cost-related fee 依成本而定的收费co-surety 共同担保人co-trustee 共同受托人cotton futures 期棉council of sehk 联交所理事会council of the hong kong society of accountants 香港会计师公会理事会counterclaim 反申索counterfoil 联页〔收据〕；存根〔支票〕；票根counter-guarantee 反担保counter-inflationary policy 反通货膨胀政策countersignature 副署签名；联署签名country debt provisioning 债务国坏帐准备country of beneficial ownership 实益拥有国coupon 息票；赠券coupon rate 息票利率cover 保证金；承保范围；补仓cover note 临时保单cover short position 补仓；填平空仓coverage 保额；承保范围covered call 备兑认购期权covered option 备兑期权covered warrant 备兑认股权证crash 狂泻；暴跌；崩溃creation of new heads and subheads 开立新总目及分目credit 信用；信贷；信用证；贷项credit advice 贷项通知书credit agency 征信所；信用调查机关credit agricole indosuez 东方汇理银行credit arrangement 信贷安排credit balance 贷方结余credit card 信用卡credit card scheme 信用卡计划credit commercial de france 法国商业银行credit committee 贷款委员会credit control 信贷管制credit conversion factor 信贷换算因子credit easing 放宽信贷credit exposure 信贷风险credit facility 信贷安排；信贷融通；信用透支credit guarantee scheme 信贷保证计划credit item 贷项credit limit 信贷限额credit lyonnais 里昂信贷银行credit lyonnais hongkong (finance) limited 香港里昂财务有限公司。
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[Para 1] Leadership can be defined as one's ability to get others to willingly follow. Every organization needs leaders at every level. Leaders can be found and nurtured if you look for the following character traits.
[Para 6] Honest dealings, predictable reactions, well-controlled emotions, and an absence of tantrums [ˈtæntrəmz] and harsh outbursts are all signs of integrity. A leader who is centered in integrity will be more approachable by followers.
[Para 7] Dedication means spending whatever time or energy is necessary to accomplish the task at hand. A leader inspires dedication by example, doing whatever it takes to complete the next step toward the vision. By setting an excellent example, leaders can show followers that there are no nine-to-five[Page 15] jobs on the team, only opportunities to achieve something great.
[Para 4]A good leader must have the discipline[Page 13] to work toward his or her vision single-mindedly[Page 13], as well as to direct his or her actions and those of the team toward the goal. Action is the mark of a leader. A leader does not suffer “analysis [əˈnæləsis] paralysis [pəˈrælisis] [Page 14]” but is always doing something in pursuit of the vision, inspiring others to do the same.
[Para 3] A leader must be able to communicate his or her vision in terms[2] that cause followers to buy into[Page 12] it. He or she must communicate clearly and passionately, as passion is contagious[kənˈteidʒəs].
[Para 2] A leader with vision has a clear, vivid picture of where to go, as well as a firm grasp on what success looks like and how to achieve it. But it’s not enough to have a vision; leaders must also share it and act upon it. Jack Welch, former chairman and CEO of General Electric Co.[Page11], said, “Good business leaders create a vision, articulate[ɑ:ˈtikjuleit] the vision, passionately own the vision and relentlessly[riˈlentlisli] drive it to completion.”
Bபைடு நூலகம் David Hakala
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[Para 5] I n t e g r i t y [inˈteɡriti] i s t h e integration of outward actions and inner values. A person of integrity is the same on the outside and on the inside. Such an individual can be trusted because he or she never veers from inner values, even when it might be expeditious[ˌekspiˈdiʃəs] to do so. A leader must have the trust of followers and therefore must display integrity.