剑桥金融财务英语 黑体单词翻译
剑桥金融财务英语(acca)课件
Social security, or welfare (社会保险): money paid by the government to unemployed and sick people.
Pension (养老金): money paid by a company or the government to a
Overtime (加班费): money received for working extra hours.
Commission (佣金): a certain percentage of the income the employee generates, such as sales person.
equities (股票) -certificates representing units of ownership (所有权).
The people who invest (投资) money，known
as share capital (股本), in shares are called
Money is often in the form of cash(现金) and bank deposits(银行存款).
Cash includes notes(纸币) and coins(硬币).
Bank deposits: money in the bank accounts (银行 账户).
Mortgage (贷款): repayments of money borrowed to buy a house or flats.
Health insurance (人身保险): financial protection against
medial expenses for sickness or accidental injuries.
金融保险经济金融词汇的英语翻译
金融保险经济金融词汇的英语翻译经济金融词汇的英语翻译二checkbook支票本ordercheck记名支票bearercheck不记名支票crossedcheck横线支票blankcheck空白支票rubbercheck空头支票checkstub,counterfoil票根cashcheck现金支票traveler'scheck旅行支票checkfortransfer转帐支票outstandingcheck未付支票canceledcheck已付支票forgedcheck伪支票Bandar'snote庄票，银票banker银行家president行长savingsbank储蓄银行ChaseBank大通银行NationalCityBankofNewYork花旗银行HongkongShanghaiBankingCorporation汇丰银行CharteredBankofIndia,AustraliaandChina麦加利银行BanquedeI'IndoChine东方汇理银行centralbank,nationalbank,banker'sbank中央银行bankofissue,bankofcirculation发行币银行commercialbank商业银行，储蓄信贷银行memberbank,creditbank储蓄信贷银行discountbank贴现银行exchangebank汇兑银行requestingbank委托开证银行issuingbank,openingbank开证银行advisingbank,notifyingbank通知银行negotiationbank议付银行confirmingbank保兑银行payingbank付款银行associatebankerofcollection代收银行consignedbankerofcollection委托银行clearingbank清算银行localbank本地银行domesticbank国内银行overseasbank国外银行unincorporatedbank钱庄branchbank银行分行trusteesavingsbank信托储蓄银行trustcompany信托X公司financialtrust金融信托X公司unittrust信托投资X公司trustinstitution银行的信托部creditdepartment银行的信用部commercialcreditcompany(discountcompany)商业信贷X公司（贴现X公司）neighborhoodsavingsbank,bankofdeposit街道储蓄所creditunion合作银行creditbureau商业兴信所self-servicebank无人银行landbank土地银行constructionbank建设银行industrialandcommercialbank工商银行bankofcommunications交通银行mutualsavingsbank互助储蓄银行postofficesavingsbank邮局储蓄银行mortgagebank,buildingsociety抵押银行industrialbank实业银行homeloanbank家宅贷款银行reservebank准备银行charteredbank特许银行correspondingbank往来银行merchantbank,acceptingbank承兑银行investmentbank投资银行importandexportbank(EXIMBANK)进出口银行jointventurebank合资银行moneyshop,nativebank钱庄creditcooperatives信用社clearinghouse票据交换所publicaccounting公共会计businessaccounting商业会计costaccounting成本会计depreciationaccounting折旧会计computerizedaccounting电脑化会计generalledger总帐subsidiaryledger分户帐cashbook现金出纳帐cashaccount现金帐journal,day-book日记帐，流水帐baddebts坏帐investment投资surplus结余idlecapital游资economiccycle经济周期economicboom经济繁荣economicrecession经济衰退economicdepression经济萧条economiccrisis经济危机economicrecovery经济复苏inflation通货膨胀deflation通货收缩devaluation货币贬值revaluation货币增值internationalbalanceofpayment国际收支favorablebalance顺差adversebalance逆差hardcurrency硬通货softcurrency软通货internationalmonetarysystem国际货币制度thepurchasingpowerofmoney货币购买力moneyincirculation货币流通量noteissue纸币发行量nationalbudget国家预算nationalgrossproduct国民生产总值publicbond公债stock,share股票debenture债券treasurybill国库券debtchain债务链directexchange直接（对角）套汇indirectexchange间接（三角）套汇crossrate,arbitragerate套汇汇率foreigncurrency(exchange)reserve外汇储备foreignexchangefluctuation外汇波动foreignexchangecrisis外汇危机discount贴现discountrate,bankrate贴现率goldreserve黄金储备money(financial)market金融市场stockexchange股票交易所broker经纪人commission佣金bookkeeping簿记bookkeeper簿记员anapplicationform申请单bankstatement对帐单letterofcredit信用证strongroom,vault保险库equitabletaxsystem等价税则specimensignature签字式样bankinghours,businesshours营业时间share,equity,stock股票、股权negotiableshare可流通股份treasury/governmentbond国库券/政府债券closed-endsecuritiesinvestmentfund封闭式证券投资基金open-endsecuritiesinvestmentfund开放式证券投资基金marketcapitalization市值mark-to-market逐日盯市clearingandsettlement清算/结算put/calloption见跌/见涨期权rightsissue/offering配股ADR(AmericanDepositoryReceipt)美国存托凭证/存股证GDR(GlobalDepositoryReceipt)全球存托凭证/存股证institutionalinvestor机构投资者proprietarytrading自营marketmanipulation市场操纵IPO(InitialPublicOffering)新股初始公开发行securities证券premium溢价sharecapital股本compositeindex综合指数capitalmarket资本市场liquidity流通性highly-leveragedinstitutions(HLI)高杠杆交易机构subscribe申购underwriter承销商roadshow路演primarymarket壹级市场informationdisclosure信息披露bluechips蓝筹股gilt-edgedbond金边债券ratingagency评级机构credittrading信用交易open/closeaposition建/平仓bond,debenture,debts债券convertiblebond可转换债券corporatebond企业债券fundmanager基金经理/管理X公司fundcustodianbank基金托管银行p/e(price/earning)ratio市盈率paymentversusdelivery银券交付commodity/financialderivatives商品/金融衍生产品margins,collateral保证金bonusshare红股dividend红利/股息retail/privateinvestor个人投资者/散户broker/dealer券商insidertrading/dealing内幕交易prospectus招股说明书mergerandacquisition收购兼且warrant认股权证raisedcapital/proceeds筹资componentindex成份指数turnoverrate换手率monetarymarket货币市场hedgefund对冲基金self-regulatoryorganization(SRO)自律组织issuer发行人intermediary中介机构secondarylisting第二上市secondarymarket二级市场controllingshareholder控股股东redchips红筹股junkbond立即债券知识经济knowledge-basedeconomy网络经济Internet-basednetworkedeconomy指导性计划guidanceplan社会主义市场经济（中国）socialistmarketeconomy社会市场经济（德国）socialmarketeconomy新经济（美国）neweconomy中国光大银行EverbrightBankofChina中国民声银行ChinaMinshengBankingCorporationLtd.中信实业银行CITICIndustrialBank中国进出口银行ChinaEXIMBank汇丰银行HongKongandShanghaiBankingCorporation(HKSBC)金融监管financialsupervision中国人民银行法LawofthePeople’sBankofChina商业银行法LawofCommercialBanks保险法LawofInsurance证券法LawofSecurities巴塞尔原则BaselCorePrinciples监管对象的行为有问题、管理机制不健全problemsofsupervisedentities’behaviorandtheunsoundinternalgovernance mechanism风险意识consciousnessofriskprevention事前监管proactiveregulationandsupervisionaccountnumber帐目编号depositor存户pay-inslip存款单adepositform存款单abandingmachine自动存取机todeposit存款depositreceipt存款收据privatedeposits私人存款certificateofdeposit存单depositbook,passbook存折creditcard信用卡principal本金overdraft,overdraw透支tocountersign双签toendorse背书endorser背书人tocash兑现tohonoracheck兑付todishonoracheck拒付tosuspendpayment止付check支票checkbook支票本ordercheck记名支票bearercheck不记名支票crossedcheck横线支票blankcheck空白支票rubbercheck空头支票checkstub,counterfoil票根cashcheck现金支票traveler'scheck旅行支票checkfortransfer转帐支票outstandingcheck未付支票canceledcheck已付支票forgedcheck伪支票Bandar'snote庄票，银票banker银行家president行长savingsbank储蓄银行ChaseBank大通银行NationalCityBankofNewYork花旗银行HongkongShanghaiBankingCorporation汇丰银行CharteredBankofIndia,AustraliaandChina麦加利银行BanquedeI'IndoChine东方汇理银行centralbank,nationalbank,banker'sbank中央银行bankofissue,bankofcirculation发行币银行commercialbank商业银行，储蓄信贷银行memberbank,creditbank储蓄信贷银行discountbank贴现银行exchangebank汇兑银行requestingbank委托开证银行issuingbank,openingbank开证银行advisingbank,notifyingbank通知银行negotiationbank议付银行confirmingbank保兑银行payingbank付款银行associatebankerofcollection代收银行consignedbankerofcollection委托银行clearingbank清算银行localbank本地银行domesticbank国内银行overseasbank国外银行unincorporatedbank钱庄branchbank银行分行trusteesavingsbank信托储蓄银行trustcompany信托X公司financialtrust金融信托X公司unittrust信托投资X公司trustinstitution银行的信托部creditdepartment银行的信用部commercialcreditcompany(discountcompany)商业信贷X公司（贴现X公司）neighborhoodsavingsbank,bankofdeposit街道储蓄所creditunion合作银行creditbureau商业兴信所self-servicebank无人银行landbank土地银行constructionbank建设银行industrialandcommercialbank工商银行bankofcommunications交通银行mutualsavingsbank互助储蓄银行postofficesavingsbank邮局储蓄银行mortgagebank,buildingsociety抵押银行industrialbank实业银行homeloanbank家宅贷款银行reservebank准备银行charteredbank特许银行correspondingbank往来银行merchantbank,acceptingbank承兑银行investmentbank投资银行importandexportbank(EXIMBANK)进出口银行jointventurebank合资银行moneyshop,nativebank钱庄creditcooperatives信用社clearinghouse票据交换所publicaccounting公共会计。
金融类英语词汇的翻译（一）
absolute change 绝对数值变更absolute expenditure 实际开⽀absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银⾏above-the-line expenditure 在线项⽬⽀出；经常预算⽀出above-the-line receipt 在线项⽬收⼊；经常预算收⼊ABSA Asia Limited 南⾮联合亚洲有限公司acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑⼈；接受⼈；受票⼈acceptor for honour 参加承兑⼈accident insurance 意外保险Accident Insurance Association of Hong Kong ⾹港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发⼈account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖⽋帐⽬account payable 应付帐款account payee only 只可转帐；存⼊收款⼈账户account receivable 应收帐款1account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科⽬accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐⽬Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐⽇期；会计结算⽇期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计⽅针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项⽬；应累算数⽬accrual basis 应计制；权责发⽣制accrual basis accounting 应计制会计；权责发⽣制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费⽤accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费⽤accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余2acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费⽤acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙⼈active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙⼈active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开⽀；实际⽀出actual income 实际⼊息；实际收⼊；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong ⾹港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖⽗母或外祖⽗母额外免税额additional dependent parent allowance 供养⽗母额外免税额additional provision 额外拨款3additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产⼈adjudication fee 裁定费；评定印花税额⼿续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定⽆⼒偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中⼼adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division ⾏政处〔⾹港⾦融管理局〕administration expenses ⾏政费⽤administration fee ⼿续费；⾏政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理⼈；遗产管理⼈administrator of the estate 遗产管理⼈admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预⽀款项；预付款项advance account 暂⽀帐⽬；预付款账户advance compensation 预付补偿⾦advance from shareholder 股东垫款advance pending reimbursement 预⽀以待⽇后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差。
金融英语词汇“译”网打尽!(中英对照,剑指9.18)
account number 帐目编号depositor 存户pay-in slip 存款单a deposit form 存款单a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to counter sign 双签to endorse 背书endorser 背书人to cash 兑现to honor a cheque 兑付to dishonor a cheque 拒付to suspend payment 止付cheque,check 支票cheque book 支票本order cheque 记名支票bearer cheque 不记名支票crossed cheque 横线支票blank cheque 空白支票rubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票traveler's cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandar's note 庄票，银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行National City Bank of New York 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank, national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商业信贷公司（贴现公司）neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接（对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行National City Bank of New York 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank, national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商业信贷公司（贴现公司）neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接（对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate, bank rate 贴现率gold reserve 黄金储备money (financial) market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间。
金融英语词汇 含解释
一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬("Dual Agency"。
债券人、股东及管理人员因目标不同而产生的利益冲突Average Price Call平均价格买入期权权一种期权，其收益为零或相等于资产平均价格高于行使价格的金额Average Price Put平均价格出售期权一种期权，其收益为零或相等于行使价格高于资产平均价格的金额Average Up提高平均价格以比原先买入价格高的价格买入更多股票，从而提高所有股票的平均价格Back Door Listing后门上市/借壳上市未能符合股票交易所上市要求的企业采用的一种上市策略，公司通过收购一家已经上市的公司而达到上市的目的Backlog订单积压等候完成的出售指示Back Office后线金融服务公司的行政及支援人员，主要职能包括交易结算、清理、记录、合规监察、会计等Back Pricing往后定价某些期货合约采用的方法，期货商品的价格由买方在签署合约后特定日期决定Back-to-Back Loan背对背贷款两家位于不同国家的公司向对方借贷相同金额的对方国家货币贷款，目的在于对冲货币波动的风险Backstop最后担保为一项证券发行提供最终的保证或担保Bad Debt不良贷款不能回收的债务，因此对债权人没有价值Balanced Fund平衡基金将资产投资于货币市场、债券、优先股及普通股的共同基金，目的在于同时实现增长及收益Balanced InvestmentStrategy平衡投资策略旨在平衡风险及回报的投资组合分配及管理方法Balance Of Payments (BOP)国际收支差额一个国家在特定期间进行的所有交易的纪录，可用作比较一个国家与其他国家的经济活动量Balance Of Trade (BOT)国际贸易差额一个国家收支差额的最大组成项目。
指出口及进口的差额。
减项包括进口、外国援助、国民在国外的开支及国民在国外的投资。
剑桥金融财务英语part2accounting
• Credit n. 贷,贷方,贷记
– Credit card 贷记卡
•
v. 计入贷方,贷计
– Credit an account 计入贷方账
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• The double-entry system uses a series of ledger accounts.(分类帐帐户)
• A ledger account is created for every category of income, expenditure, asset and liability, plus the capital accDebit entries Credit entries
(left side)
(right side)
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• Double-entry accounting means to record the dual effects of each business transaction. Each transaction affects at least two accounts.
Part two Accounting
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Accounting、bookkeeping、auditing
（4学时）
Company law（2学时） Assumptions and principles（3学时）
Depreciation and amortization（1学时） Financial statements（8学时）
• 会计涉及到记账以及对一个组织的业务交易进行 总结，比如购买与销售，以财务报表的形式进行 汇报。
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Financial accounting includes bookkeeping, and preparing financial statements for shareholders and creditors; 财务会计包括记账和为股东和债权人编制会 计报表
金融类英语词汇的翻译 (一)
金融类英语词汇的翻译 ( 一) absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率A share A股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only 只可转帐；存入收款人账户account receivable 应收帐款1account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余2acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款3additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差。
《金融专业英语》单词汇总表
Rating Stock Dividend Principal Principal
n. n. n. n. adj. adj.
等级， 类别 公债，股份，股票，存货，供应物 红利， 股息 资本， 本金， 委托人 最重要的， 主要的 未偿付的， 困难未解决的， 工作未完成的 紧急援助 收购， 买入， 收购股权 （使）上市，把（证券）列入上市证券表 n. adj. n. 公开， 泄露， 揭露 衍生的， 导出的， 拷贝的 派生物，衍生物 （使）合并， （使）融合 n. n. 获得， 取得， 获得物 证券化， 资产证券化 支出，花费 n. n. n. n. 附属担保品，抵押品 契约，合同，正式凭单，文据 优先，优先权 评估， 评价 股份， 赌注， 风险
Depreciation Speculate Venture
Jasmine
- 4 -
《金融专业英语》
单词汇总表
Collect Draw Drawer Drawee Endorser Endorsee Payee Payer Acceptor n. n. v.
Appraisal Agency Regime n. n.
Administrative Governance Accrue Recession Depression Prosperity Recovery Allocation Distribution v. n.
Negotiable Commercial
v.
收款， 收帐 出票 出票人 受票人
Due Rate
adj. n. n. n. n. n. n. n. v. n. n. v. n. n. n. v. v. v. v. v. v.
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U1Currency Notes Banknotes CoinsCashBank deposits On paper Personal finance EarnsIncomeSalaryWages Overtime Commission BonusFeesSocial security Pension Spend Outgoings Living expenses BillsRent Mortgage Health insurance TaxU2Set upCapitalBorrowLoanInterest Shares Equities Shareholders OwnShare capital InvestorsLendBondsOwedDebt Liabilities U1货币钞票钞票纸币硬币现金银行存款在账面上个人理财赚收入薪水工资加班佣金奖金费用社会保障退休金花费支出生活费用账单租金抵押贷款健康保险税收U2创立资本借贷款利息股票股票股东自己的股本投资者借出债券欠债务债务On creditWorking capitalFundsRevenueExpensesProfitEarningsNet incomeDividendTaxRetainFinancial statements Balance sheetAssetsProfit and loss accountU3AccountingRecordingTransaction Accountancy BookkeepingFinancial accounting PreparingCreditors Management accounting AuditingAccuracyFraudInternal audit AccountantsInternal auditors External audit Independent auditors Creative accountingTrue and fair viewLawsFollow rulesStandardsApplyAnnual accountsU4Double-entry bookkeeping Bookkeepers Transactions 赊账营运资金基金收入费用利润收益纯收入股息税收保持财务报表资产负债表资产损益账户U3会计核算记录交易会计学记账财务会计准备债权人管理会计审计准确度欺诈内部审计会计人员内部审计师外部审计独立审计师创造性会计真实与公平的观点法律遵循规则标准应用年度账目U4复式记账记账人交易AccountDebitCreditRaw materialsStockDebtorsDay booksJournalsNominal ledgers CreditorsBought ledger Accounting periodTrial balanceU5PartnershipPartnersSole traderCompanyLegal entityLimited liabilityShare capitalDirectorsExecutive directors Corporate governance ChairmanManaging directorNon-executive directors Board of directors ObjectiveAudit committeeFoundArticles of association Memorandum of association Registered officePurposeAuthorized share capitalsU6Private companiesPublic limited companies Stock exchange CorporationListed companies Quarterly reports Turnover 账目借记贷记原材料库存债务人日记账日记账总分类账债权人应付账款分类账会计期试算平衡表U5合营公司合作伙伴独资经营者公司法人实体有限责任股本董事执行董事公司治理董事长总经理非执行董事董事会客观的审计委员会建立公司章程公司章程注册办事处目的注册股本U6民营企业公开股份有限公司证券交易所公司上市公司季度报告营业额Gross profitNet profitQuoted companiesInterim reportAnnual reportAuditors’ reportAnnual general meeting Extraordinary general meeting MisconductU11Balance sheetsAssetsLiabilitiesCapitalShareholders’ equityOweSuppliersGranting creditAssets equal liabilities plus capital Share capitalRetained earningsDistributedProfit and loss accountCash flow statementU12Current assetsNon-current assetsTotal assetsFixed assetsNon-current assetsCashDebtorsAnticipate the lossWrite offBad debtMake provisionsWork-in-progressLower of cost or market Tangible assetsAccumulated depreciation charges Net book valueIntangible assetsBrand namesPatents 总利润净利润上市公司中期报告年度报告审计报告年度股东大会临时股东大会不当行为U11资产负债表资产债务资本所有者权益欠供应商信贷发放资产等于负债加资本股本留存收益分配损益账户现金流量表U12流动资产非流动资产总资产固定资产非流动资产现金债务人预见损失冲销坏账制定条款半成品成本与市场孰低法有形资产累计折旧费账目净值无形资产品牌名称专利Trade marksNet worthNet assetsGoodwillU13Long-term liabilitiesNon-current liabilitiesCurrent liabilitiesCreditorsDeferred taxesAccrued expensesCharged againstShareholders’ equityShare premiumFace valueReservesU14Profit and loss accountNon-profit organizationIncome and expenditure accountSales revenueTurnoverCost of salesCost of goods soldGross profitSelling, general and administrative expenses (SG&A)EBITDAEBITNet profitBottom lineCash flow statementOperationsInvestingFinancingFunds flow statementSource and application of funds statement Statement of total recognized gains and losses (STRGL)U17Cost accountingProfitableDirect costsIndirect costs 商标净值净资产商誉U13长期负债非流动负债流动负债债权人递延税金应计费用冲抵股东权益股票溢价面值准备金U14损益账户非营利组织收支账户销售收入营业额销售成本销货成本总利润销售、一般及行政费用（SG＆A）息税折旧摊销前利润息税前利润净利（收益表最后一行）净利现金流量表操作投资融资资金流量表资金来源应用表确认损益总额损益表（STRGL）U17成本核算有利可图的直接成本间接成本OverheadsFixed costsVariable costs Allocating Absorption costing Activity-based costing Cost centres Breakeven analysis Breakeven point Sales volumeCovers its costs Objectives Marketing policiesU18Mark-up pricingCost-plus pricingUnit costSales targetsProfit targetsMarket penetration LaunchMarket share Economies of scale Market skimming Market segments Monopolists Prestige pricing Image pricingTarget customers Going-rate pricing Retail pricing strategies Loss-leader pricing Odd pricingOdd-even pricing ElasticityElasticPrice variations InelasticU19Current account WithdrawInterestSavings account Deposit account 日常管理费用固定成本变动成本分配吸收成本法作业成本分析法成本中心盈亏平衡分析盈亏平衡点销售量弥补成本目标营销政策U18成本加成定价法成本加成定价法单位成本销售指标目标利润市场渗透定价法发射市场份额规模经济撇脂定价法细分市场垄断者声望定价法形象定价法目标客户随行就市定价法零售定价策略亏本销售定价策略奇数定价奇偶定价弹性定价弹性的价格变动非弹性的U19现金账户；活期存款账户取出利息储蓄账户存款账户(monthly) Statements DebitsCreditsDebit card WithdrawalsCash dispensers Credit card ChequesBank transfer Standing orders Direct debitsLoansOverdrafts Overdraw Mortgages Collateral RepossessForeign currency Traveller’s cheques Investments Private pension plans Telephone banking internet bankinge-banking branchesU20DepositBank account Commercial bank Retail bankPay interest DepositorsGrant loans TransferCreate credit assetsLiabilities ReservesReserve requirement Assess Standardized Personal customers Personal loans Terms and conditions 结算单；（对账单）借方信用借记卡取款现金提款机信用卡支票银行间转账委托书直接借记贷款透支透支抵押贷款抵押物收回外币旅行支票投资私人养老金计划电话银行业务网络银行网上银行分支机构U20存款银行账户商业银行零售银行支付利息储户发放贷款使转移信用创造资产债务储备法定准备金评估标准化个人顾客个人贷款条款和条件Risk assessment Corporate customers LiquidityMaturitiesYieldU22Raising capital IntermediariesIssuing securities UnderwriteInitial public offerings(IPOs) Raise fundsAcquireInstitutional investors Investment funds Pension funds StockbrokingDealingExecutes ordersMergersAcquisitions DivestituresSubsidiaryFeeConsulting firmStrategic planning Financial restructuring ResearchAnalystsForecastersValuation 风险评估公司客户流动性到期日资产收益率U22筹资中介机构发行证券承购，包销首次公开发行（IPO）筹集资金收购机构投资者投资基金养老基金股票经纪活动处理执行命令合并收购资产剥离附属的费用咨询公司战略规划财务重组研究分析师预报员价值评估。