Capital and Property Market
会计专业英语词汇大全
大家网会计英语论坛9other cash and cash equivalents12short-term investments-short-term notes and bills13short-term investments-government bonds14short-term investments-beneficiary certificates15short-term investments-corporate bonds17allowance for reduction of short-term investment to market 21notes receivable-related parties23allowance for uncollectible accounts-notes receivable26installment accounts receivable27accounts receivable-related parties28allowance for uncollectible accounts-accounts receivable 30forward exchange contract receivable31forward exchange contract receivable-foreign currencies 32discount on forward ex-change contract35other receivables-related parties37allowance for uncollectible accounts-other receivables42allowance for reduction of inventory to market50materials and supplies in transit51allowance for reduction of inventory to market64excess VAT paid (or overpaid VAT)69certificate of deposit-restricted71deferred foreign exchange losses72owners'(stockholders') current account75funds and long-term investments77redemption fund (or sinking fund)78fund for improvement and expansion85long-term real estate in-vestments86cash surrender value of life insurance88allowance for excess of cost over market value of long-term investments89property , plant, and equipment95land improvements-revaluation increments96accumulated depreciation-land improvements99buildings-revaluation increments100accumulated depreciation-buildings103machinery-revaluation increments104accumulated depreciation-machinery107accumulated depreciation-leased assets110accumulated depreciation-leasehold improvements 111construction in progress and prepayments for equipment 114miscellaneous property, plant, and equipment115miscellaneous property, plant, and equipment116miscellaneous property,plant,and equipment-revaluation increments117accumulated depreciation-miscellaneous property,plant,and equipment121natural resources-revaluation increments122accumulated depletion-natural resources152long-term notes , accounts and overdue receivables156long-term notes, accounts and overdue receivables-related parties158allowance for uncollectible accounts-long-term notes,accounts and overdue receivables161assets leased to others-incremental value from revaluation 162accumulated depreciation-assets leased to others166certificate of deposit-restricted174short-term borrowings-employees175short-term borrowings-related parties177short-term notes and bills payable180other short-term notes and bills payable181discount on short-term notes and bills payable188accounts payable-related parties199forward exchange contract payable200forward exchange contract payable-foreign currencies 201premium on forward exchange contract202payables on land and building purchased207compensation payable to directors and supervisors210sales revenue received in advance213long-term liabilities-current portion214corporate bonds payable-current portion215long-term loans payable-current portion216long-term notes and accounts payable due within one year or one operating cycle217long-term notes and accounts payables to related parties-current portion218other long-term lia-bilities-current portion224deferred income tax liabilities228other current liabilities-others232premium(discount) on corporate bonds payable236long-term loans payable-employees237long-term loans payable-related parties239long-term notes and accounts payable242long-term capital lease liabilities243Long-term notes and accounts payable-related parties 245accrued liabilities for land value increment tax246estimated accrued land value incremental tax pay-able 250other long-term liabilities-other254deferred income tax liabilities259miscellaneous liabilities-other266stock dividends to be distributed269paid-in capital in excess of par270paid-in capital in excess of par-common stock271paid-in capital in excess of par-preferred stock272capital surplus from assets revaluation273capital surplus from assets revaluation274capital surplus from gain on disposal of assets275capital surplus from gain on disposal of assets276capital surplus from business combination277capital surplus from business combination280other additional paid-in capital281additional paid-in capital from investee under equity method 282additional paid-in capital-treasury stock trans-actions283retained earnings (accumulated deficit)288improvement and expansion reserve289special reserve for redemption of liabilities291retained earnings-unappropriated (or accumulated deficit) 294net income or loss for current period296unrealized loss on market value decline of long-term equity investments297unrealized loss on market value decline of long-term equity investments298cumulative translation adjustment299cumulative translation adjustments300net loss not recognized as pension cost301net loss not recognized as pension costs336charges on purchased merchandise351repair(s) and maintenance (expense )355manufacturing overhead-outsourced382repair(s) and maintenance (expense)383advertisement expense, advertisement397general & administrative expenses398general & administrative expenses405repair(s) and maintenance (expense)406advertisement expense, advertisement418research and development expense422other general and administrative expenses423research and development expenses424research and development expenses431repair(s) and maintenance (expense)441other research and development expenses443non-operating revenue and expenses, other income(expense) 448investment income recognized under equity method450gain on market price recovery of short-term investment 453gain on disposal of investments454gain on disposal of investments463gain from price recovery of inventory465other non-operating revenue-other items470investment loss recog-nized under equity method471unrealized loss on reduction of short-term investments to market 474loss on disposal of investments475loss on disposal of investments482loss for market price decline and obsolete and slow-moving inventories483other non-operating expenses-other484income tax expense (or benefit)485income tax expense (or benefit)486income tax expense (or benefit)487income tax expense ( or benefit)489gain(loss) from discontinued operations490income(loss) from operations of discontinued segments 491income(loss) from operations of discontinued segment 492gain(loss) from disposal of discontinued segments 493gain(loss) from disposal of discontinued segment497cumulative effect of changes in accounting principles 498cumulative effect of changes in accounting principles 499cumulative effect of changes in accounting principles 1assets2current assets3cash and cash equivalents4cash on hand5petty cash/revolving funds6cash in banks7cash in transit8cash equivalents10short-term investment11short-term investments-stock16short-term investments-other18notes receivable19notes receivable20discounted notes receivable22other notes receivable24accounts receivable25accounts receivable29other receivables33earned revenue receivable34income tax refund receivable36other receivables-other38inventories39merchandise inventory40consigned goods41goods in transit43finished goods44consigned finished goods45by-products46work in process47work in process-outsourced 48raw materials49supplies52prepaid expenses53prepaid payroll54prepaid rents55prepaid insurance56office supplies57prepaid income tax58other prepaid expenses59prepayments60prepayment for purchases 61other prepayments62other current assets63VAT paid ( or input tax)65temporary payments66payment on behalf of others 67advances to employees68refundable deposits70deferred income tax assets 73current account with others 74other current assets-other 76funds79contingency fund80pension fund81other funds82long-term investments83long-term equity investments 84long-term bond investments 87other long-term investments 90land91land92land-revaluation increments 93land improvements94land improvements97buildings98buildings101machinery and equipment 102machinery105leased assets106leased assets108leasehold improvements109leasehold improvements112construction in progress113prepayment for equipment 118depletable assets119depletable assets120natural resources123intangible assets124trademarks125trademarks126patents127patents128franchise129franchise130copyright131copyright132computer software133computer software cost134goodwill135goodwill136organization costs137organization costs138other intangibles139deferred pension costs140leasehold improvements141other intangible assets-other 142other assets143deferred assets144deferred bond issuance costs 145long-term prepaid rent146long-term prepaid insurance 147deferred income tax assets 148prepaid pension cost149other deferred assets150idle assets151idle assets153long-term notes receivable 154long-term accounts receivable 155overdue receivables157other long-term receivables 159assets leased to others160assets leased to others163refundable deposit164refundable deposits165miscellaneous assets167miscellaneous assets-other 168liabilities169current liabilities170short-term borrowings(debt) 171bank overdraft172bank loan173short-term borrowings-owners 176short-term borrowings-other 178commercial paper payable179bank acceptance182notes payable183notes payable184notes payable-related parties 185other notes payable186accounts pay able187accounts payable189income taxes payable190income tax payable191accrued expenses192accrued payroll193accrued rent payable194accrued interest payable195accrued VAT payable196accrued taxes payable-other 197other accrued expenses payable 198other payables203Payables on equipment204other payables-related parties 205dividend payable206bonus payable208other payables-other209advance receipts211revenue received in advance 212other advance receipts219other current liabilities220VAT received(or output tax) 221temporary receipts222receipts under custody223estimated warranty liabilities 225deferred foreign exchange gain 226owners' current account227current account with others 229long-term liabilities230corporate bonds payable231corporate bonds payable233long-term loans payable234long-term loans payable-bank 235long-term loans payable-owners 238long-term loans payable-other 240long-term notes payable241long-term accounts pay-able 244other long-term payables247accrued pension liabilities 248accrued pension liabilities 249other long-term liabilities 251other liabilities252deferred liabilities253deferred revenue255other deferred liabilities256deposits received257guarantee deposit received 258miscellaneous liabilities260owners' equity261capital262capital263capital-common stock264capital-preferred stock265capital collected in advance 267capital268additional paid-in capital278donated surplus279donated surplus284legal reserve285legal reserve286special reserve287contingency reserve290other special reserve292accumulated profit or loss 293prior period adjustments295equity adjustments302treasury stock303treasury stock304treasury stock305minority interest306minority interest307minority interest309operating revenue310sales revenue311sales revenue312sales revenue313installment sales revenue314sales return315sales return316sales allowances317sales discounts and allowances 318service revenue319service revenue320service revenue321agency revenue322agency revenue323agency revenue324other operating revenue325other operating revenue326other operating revenue-other 327operating costs328cost of goods sold329cost of goods sold330cost of goods sold331installment cost of goods sold 332purchases333purchases334purchase expenses335purchase returns337materials purchased338material purchased339charges on purchased material 340material purchase returns 341material purchase allowances 342direct labor343direct labor344manufacturing overhead345indirect labor346rent expense, rent347office supplies (expense) 348travelling expense, travel 349shipping expenses, freight 350postage (expenses)352packing expenses353utilities (expense)354insurance (expense)356taxes357depreciation expense358various amortization359meal (expenses)360employee benefits/welfare 361training (expense)362indirect materials363other manufacturing expenses 364ervice costs365service costs366service costs367gency costs368agency costs369agency costs370other operating costs371other operating costs-other 372other operating costs-other 373operating expenses374selling expenses375selling expenses376payroll expense377rent expense, rent378office supplies (expense) 379travelling expense, travel 380shipping expenses, freight 381postage (expenses)384utilities (expense)385insurance (expense)386entertainment (expense)387donation (expense)388taxes389loss on uncollectible accounts 390depreciation expense391various amortization392meal (expenses)393employee benefits/welfare 394commission (expense)395training (expense)396other selling expenses399payroll expense400rent expense, rent401office supplies402travelling expense, travel 403shipping expenses,freight 404postage (expenses)407utilities (expense)408insurance (expense)409entertainment (expense)410donation (expense)411taxes412loss on uncollectible accounts 413depreciation expensea414various amortization415loss on export sales416meal (expenses)417employee benefits/welfare 419commission (expense)420training (expense)421professional service fees 425payroll expense426rent expense, rent427office supplies428travelling expense, travel 429shipping expenses, freight 430postage (expenses)432utilities (expense)433insurance (expense)434entertainment (expense) 435taxes436depreciation expense437various amortization438meal (expenses)439employee benefits/welfare 440training (expense)444non-operating revenue445interest revenue446interest revenue/income 447investment income449dividends income451foreign exchange gain452foreign exchange gain455gain on disposal of assets 456gain on disposal of assets 457other non-operating revenue 458donation income459rent revenue/income460commission revenue/income 461revenue from sale of scraps 462gain on physical inventory 464gain on reversal of bad debts 466non-operating expenses467interest expense468interest expense469investment loss472foreign exchange loss473foreign exchange loss476loss on disposal of assets 477loss on disposal of assets 478other non-operating expenses 479loss on work stoppages480casualty loss481loss on physical inventory 488nonrecurring gain or loss 494extraordinary gain or loss 495extraordinary gain or loss 496extraordinary gain or loss 500minority interest income 501minority interest income502minority interest income/index_111.html1118 其它现金及约当现金1122 短期投资-短期票券1123短期投资-政府债券1124短期投资-受益凭证1125短期投资-公司债1129备抵短期投资跌价损失1137 应收票据-关系人1139 备抵呆帐－应收票据1142 应收分期帐款1147 应收帐款-关系人1149 备抵呆帐－应收帐款1181应收出售远汇款1182 应收远汇款-外币1183 买卖远汇折价1187 其它应收款-关系人1189 备抵呆帐-其它应收款1219备抵存货跌价损失1228 在途原物料1229 备抵存货跌价损失1282 留抵税额1287 受限制存款1292 递延兑换损失1293 业主(股东)往来13 基金及长期投资1311 偿债基金1312 改良及扩充基金1323 长期不动产投资1324 人寿保险现金解约价值1329 备抵长期投资跌价损失14~ 15 固定资产1428土地改良物-重估增值1429 累积折旧-土地改良物1438 房屋及建物-重估增值1439 累积折旧-房屋及建物1448机(器)具-重估增值1449 累积折旧-机(器)具1519 累积折旧-租赁资产1529 累积折旧-租赁权益改良156 未完工程及预付购置设备款158 杂项固定资产1581 杂项固定资产1588杂项固定资产-重估增值1589 累积折旧-杂项固定资产1618 天然资源-重估增值1619 累积折耗-天然资源184长期应收票据及款项与催收帐款1847长期应收票据及款项与催收帐款-关系人1849备抵呆帐-长期应收票据及款项与催收帐款1858 出租资产-重估增值1859 累积折旧-出租资产1881 受限制存款2115 短期借款-员工2117短期借款-关系人212 应付短期票券2128 其它应付短期票券2129应付短期票券折价2147 应付帐款-关系人2181 应付购入远汇款2182 应付远汇款-外币2183 买卖远汇溢价2184 应付土地房屋款2193 应付董监事酬劳2261 预收货款227一年或一营业周期内到期长期负债2271一年或一营业周期内到期公司债2272一年或一营业周期内到期长期借款2273一年或一营业周期内到期长期应付票据及款项2277一年或一营业周期内到期长期应付票据及款项-关系人2278其它一年或一营业周期内到期长期负债2291 递延所得税负债2298 其它流动负债-其它2319 应付公司债溢(折)价2325 长期借款-员工2327 长期借款-关系人233 长期应付票据及款项2333长期应付租赁负债2337长期应付票据及款项-关系人234 估计应付土地增值税2341 估计应付土地增值税2388 其它长期负债-其它2814递延所得税负债2888 杂项负债-其它3114 待分配股票股利321 股票溢价3211 普通股股票溢价3212 特别股股票溢价323 资产重估增值准备3231 资产重估增值准备324 处分资产溢价公积3241 处分资产溢价公积325 合并公积3251 合并公积328 其它资本公积3281权益法长期股权投资资本公积3282 资本公积-库藏股票交易33 保留盈余(或累积亏损)3322 改良扩充准备3323偿债准备335 未分配盈余(或累积亏损) 3353 本期损益341长期股权投资未实现跌价损失3411长期股权投资未实现跌价损失342累积换算调整数3421累积换算调整数343未认列为退休金成本之净损失3431未认列为退休金成本之净损失5124 进货折让5157 修缮费5163 加工费6157 修缮费6159 广告费62 管理及总务费用625~628 管理及总务费用6257 修缮费6259 广告费6274 研究发展费用6288 其它管理及总务费用63 研究发展费用635~638 研究发展费用6357 修缮费6378 其它研究发展费用7 营业外收入及费用7121 权益法认列之投资收益7123 短期投资市价回升利益714 处分投资收益7141处分投资收益7486 存货跌价回升利益7488 其它营业外收入-其它7521 权益法认列之投资损失7523 短期投资未实现跌价损失754 处分投资损失7541 处分投资损失7886 存货跌价及呆滞损失7888 其它营业外费用-其它8 所得税费用(或利益)81 所得税费用(或利益)811 所得税费用(或利益)8111 所得税费用（或利益）91 停业部门损益911停业部门损益-停业前营业损益9111停业部门损益-停业前营业损益912 停业部门损益-处分损益9121停业部门损益-处分损益93 会计原则变动累积影响数931 会计原则变动累积影响数9311会计原则变动累积影响数1 资产11~ 12 流动资产111 现金及约当现金1111 库存现金1112 零用金/周转金1113银行存款1116 在途现金1117 约当现金112 短期投资1121 短期投资-股票1128 短期投资-其它113 应收票据1131 应收票据1132 应收票据贴现1138其它应收票据114 应收帐款1141 应收帐款118 其它应收款1184 应收收益1185 应收退税款1188 其它应收款-其它121~122 存货1211 商品存货1212 寄销商品1213在途商品1221 制成品1222 寄销制成品1223 副产品1224在制品1225 委外加工1226 原料1227 物料125 预付费用1251 预付薪资1252 预付租金1253预付保险费1254 用品盘存1255 预付所得税1258 其它预付费用126 预付款项1261 预付货款1268 其它预付款项128~129 其它流动资产1281 进项税额1283 暂付款1284 代付款1285 员工借支1286 存出保证金1291 递延所得税资产1294 同业往来1298 其它流动资产-其它131 基金1313意外损失准备基金1314 退休基金1318 其它基金132 长期投资1321 长期股权投资1322 长期债券投资1328 其它长期投资141土地1411 土地1418土地-重估增值142 土地改良物1421 土地改良物143 房屋及建物1431 房屋及建物144~146 机(器)具及设备1441 机(器)具151 租赁资产1511 租赁资产152 租赁权益改良1521 租赁权益改良1561 未完工程1562 预付购置设备款16 递耗资产161 递耗资产1611 天然资源17 无形资产171 商标权1711 商标权172 专利权1721专利权173 特许权1731 特许权174 著作权1741 著作权175 计算机软件1751 计算机软件176 商誉1761 商誉177 开办费1771 开办费178 其它无形资产1781 递延退休金成本1782 租赁权益改良1788其它无形资产-其它18 其它资产181 递延资产1811债券发行成本1812 长期预付租金1813 长期预付保险费1814递延所得税资产1815预付退休金1818 其它递延资产182 闲置资产1821 闲置资产1841 长期应收票据1842 长期应收帐款1843 催收帐款1848 其它长期应收款项185 出租资产1851 出租资产186 存出保证金1861 存出保证金188 杂项资产1888杂项资产-其它2 负债21~ 22 流动负债211 短期借款2111 银行透支2112 银行借款2114 短期借款-业主2118 短期借款-其它2121 应付商业本票2122银行承兑汇票213 应付票据2131 应付票据2137 应付票据-关系人2138其它应付票据214 应付帐款2141 应付帐款216 应付所得税2161 应付所得税217 应付费用2171 应付薪工2172 应付租金2173 应付利息2174 应付营业税2175 应付税捐-其它2178 其它应付费用218~219 其它应付款2185应付设备款2187 其它应付款-关系人2191 应付股利2192 应付红利2198其它应付款-其它226 预收款项2262 预收收入2268 其它预收款228~229 其它流动负债2281 销项税额2283 暂收款2284 代收款2285估计售后服务/保固负债2292 递延兑换利益2293 业主(股东)往来2294 同业往来23 长期负债231 应付公司债2311 应付公司债232 长期借款2321 长期银行借款2324 长期借款-业主2328 长期借款-其它2331长期应付票据2332 长期应付帐款2338 其它长期应付款项235 应计退休金负债2351 应计退休金负债238 其它长期负债28 其它负债281 递延负债2811 递延收入2818 其它递延负债286 存入保证金2861 存入保证金288 杂项负债3 业主权益31 资本311 资本（或股本）3111 普通股股本3112 特别股股本3113 预收股本3115 资本32 资本公积326 受赠公积3261受赠公积331法定盈余公积3311法定盈余公积332特别盈余公积3321意外损失准备3328 其它特别盈余公积3351 累积盈亏3352 前期损益调整34 权益调整35 库藏股351 库藏股3511 库藏股36 少数股权361 少数股权3611 少数股权4 营业收入41 销货收入411 销货收入4111 销货收入4112 分期付款销货收入417 销货退回4171 销货退回419 销货折让4191销货折让46 劳务收入461 劳务收入4611 劳务收入47 业务收入471 业务收入4711业务收入48 其它营业收入488 其它营业收入-其它4888其它营业收入-其它5 营业成本51 销货成本511 销货成本5111 销货成本5112 分期付款销货成本512 进货5121 进货5122 进货费用5123进货退出513进料5131 进料5132 进料费用5133 进料退出5134 进料折让514 直接人工5141 直接人工515~518 制造费用5151 间接人工5152 租金支出5153 文具用品5154旅费5155 运费5156 邮电费5158包装费5161 水电瓦斯费5162 保险费5166 税捐5168折旧5169各项耗竭及摊提5172 伙食费5173职工福利5176 训练费5177 间接材料5188 其它制造费用56 劳务成本制561 劳务成本5611 劳务成本57 业务成本571 业务成本5711 业务成本58 其它营业成本588 其它营业成本-其它5888其它营业成本-其它6 营业费用61 推销费用615~618 推销费用6151 薪资支出6152 租金支出6153 文具用品6154 旅费6155 运费6156 邮电费6161水电瓦斯费6162 保险费6164 交际费6165 捐赠6166 税捐6167 呆帐损失6168折旧6169 各项耗竭及摊提6172 伙食费6173 职工福利6175佣金支出6176 训练费6188 其它推销费用6251 薪资支出6252 租金支出6253 文具用品6254 旅费6255 运费6256 邮电费6261 水电瓦斯费6262 保险费6264 交际费6265 捐赠6266 税捐6267 呆帐损失6268 折旧6269 各项耗竭及摊提6271 外销损失6272伙食费6273 职工福利6275 佣金支出6276 训练费6278 劳务费6351 薪资支出6352 租金支出6353文具用品6354 旅费6355 运费6356 邮电费6361水电瓦斯费6362保险费6364 交际费6366 税捐6368 折旧6369 各项耗竭及摊提6372 伙食费6373 职工福利6376 训练费71~74 营业外收入711 利息收入7111 利息收入712投资收益7122 股利收入713 兑换利益7131 兑换利益715处分资产溢价收入7151 处分资产溢价收入748 其它营业外收入7481 捐赠收入7482 租金收入7483 佣金收入7484 出售下脚及废料收入7485 存货盘盈7487坏帐转回利益75~ 78 营业外费用751 利息费用7511 利息费用752 投资损失753 兑换损失7531 兑换损失755 处分资产损失7551 处分资产损失788 其它营业外费用7881 停工损失7882 灾害损失7885 存货盘损9 非经常营业损益92 非常损益921非常损益9211 非常损益94少数股权净利941 少数股权净利9411 少数股权净利。
政治经济翻译词汇
indirect charge 间接费用indirect cost 间接成本Individual 单个的，个体的，单独的individual economy 个体经济individual enterprise 私人企业individual labour 个体劳动者individual operation 个体经营individual ownership 个体所有individual retirement account 个人退休金帐户Industrial policy 产业政策Industrial 工业的industrial revolution 产业革命Industrialization 工业化Industry 产业，行业aircraft industry 航空业automobile industry 汽车业banking industry 银行业basic industry 基础工业coal and mining industry 煤炭开采业construction industry 建筑业information industry 信息产业high－technology industry 高技术产业materials industry 材料业primary industry 第一产业secondary industry 第二产业service industry 服务业steel industry 钢铁业tertiary industry 第三产业transportation industry 交通运输业Inefficient operation 低效运营Inflation 通货膨胀inflation factor 通货膨胀因素inflation indexed security 通货膨胀指数债券inflation of credit 信用膨胀inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Information 信息information highway 信息高速公路information disclosure 信息披露information sources 信息资源infotmation system 信息系统Initial 初始的，最初的initial credit balance 初期贷方余额initial inventory 期初存货initial investment 期初投资initial public offering 股票首次公开上市initial stage 初级阶段Inland 内陆，国内，内地inland country 内陆国家inland industry 内陆工业inland provice 内陆省Innovation 革新Input 输入，投入input－output analysis 投入产出分析input－output model 投入产出模型input－output ratio 投入产出比率Inspection 检查，检验Installation expenses 安装费Instalment 分期付款Institute 研究所，学院，协会Institution 学会，协会，机构Institutional reform 体制改革，制度改革Insurance 保险credit insurance 信用保险insurance company 保险公司insurance coverage 保险范围insurance fund 保险基金insurance industry 保险业Intangible 无形的intangible assets 无形资产intangible capital 无形资本intangible property 无形财产Integration 企业合并，一体化integration of world economy 世界经济一体化Intellectual property rights 知识产权Intensive 集约的，精细的labour intensive industry 劳动密集型产业knowledge intensive industry 知识密集型产业Interest 利息，股利interest free deposit 无息存款interest free loan 无息贷款interest income 利息收益interest on principal 本息interest rate on deposits 存款利率interest rate risk 利率风险interest－rate cuts 利率下调interest－rate reductions 利率下调Intermediary 中间的intermediary agency 中介机构，中间机构intermediary bank 中介银行intermediary commerce 中介贸易intermediary market 中介市场Intermediate 中间的，半成品intermediate body 中介机构intermediate debt 中期负债intermediate term credit 中期信贷Internal 内部的internal audit 内部审计internal transfer price 内部转让价格internal－oriented economy 内向型经济internal rate of return 内部收益率International 国际的international accounting standard 国际会计标准international balance of payment 国际收支差额international bidding 国际招标international bond market 国际债券市场international capital market 国际资本市场international competitive ability 国际竟争能力international corporation 跨国公司international credit 国际信贷international economic integration 国际经济一体化international economic order 国际经济秩序international finance center 国际金融中心international financial market 国际金融市场international loans 国indirect charge 间接费用indirect cost 间接成本Individual 单个的，个体的，单独的individual economy 个体经济individual enterprise 私人企业individual labour 个体劳动者individual operation 个体经营individual ownership 个体所有individual retirement account 个人退休金帐户Industrial policy 产业政策Industrial 工业的industrial revolution 产业革命Industrialization 工业化Industry 产业，行业aircraft industry 航空业automobile industry 汽车业banking industry 银行业basic industry 基础工业coal and mining industry 煤炭开采业construction industry 建筑业information industry 信息产业high－technology industry 高技术产业materials industry 材料业primary industry 第一产业secondary industry 第二产业service industry 服务业steel industry 钢铁业tertiary industry 第三产业transportation industry 交通运输业Inefficient operation 低效运营Inflation 通货膨胀inflation factor 通货膨胀因素inflation indexed security 通货膨胀指数债券inflation of credit 信用膨胀inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Information 信息information highway 信息高速公路information disclosure 信息披露information sources 信息资源infotmation system 信息系统Initial 初始的，最初的initial credit balance 初期贷方余额initial inventory 期初存货initial investment 期初投资initial public offering 股票首次公开上市initial stage 初级阶段Inland 内陆，国内，内地inland country 内陆国家inland industry 内陆工业inland provice 内陆省Innovation 革新Input 输入，投入input－output analysis 投入产出分析input－output model 投入产出模型input－output ratio 投入产出比率Inspection 检查，检验Installation expenses 安装费Instalment 分期付款Institute 研究所，学院，协会Institution 学会，协会，机构Institutional reform 体制改革，制度改革Insurance 保险credit insurance 信用保险insurance company 保险公司insurance coverage 保险范围insurance fund 保险基金insurance industry 保险业Intangible 无形的intangible assets 无形资产intangible capital 无形资本intangible property 无形财产Integration 企业合并，一体化integration of world economy 世界经济一体化Intellectual property rights 知识产权Intensive 集约的，精细的labour intensive industry 劳动密集型产业knowledge intensive industry 知识密集型产业Interest 利息，股利interest free deposit 无息存款interest free loan 无息贷款interest income 利息收益interest on principal 本息interest rate on deposits 存款利率interest rate risk 利率风险interest－rate cuts 利率下调interest－rate reductions 利率下调Intermediary 中间的intermediary agency 中介机构，中间机构intermediary bank 中介银行intermediary commerce 中介贸易intermediary market 中介市场Intermediate 中间的，半成品intermediate body 中介机构intermediate debt 中期负债intermediate term credit 中期信贷Internal 内部的internal audit 内部审计internal transfer price 内部转让价格internal－oriented economy 内向型经济internal rate of return 内部收益率International 国际的international accounting standard 国际会计标准international balance of payment 国际收支差额international bidding 国际招标international bond market 国际债券市场international capital market 国际资本市场international competitive ability 国际竟争能力international corporation 跨国公司international credit 国际信贷international economic integration 国际经济一体化international economic order 国际经济秩序international finance center 国际金融中心international financial market 国际金融市场international loans 国际贷款International Monetary Fund 国际货币基金组织international monotary crisis 国际货币外危机international multilateral loans 国际多边贷款Internationalization 国际化internationalization of capital 资本国际化production internationalization 生产国际化Intervention 干预intervention by government 政府干预market intervention 市场干预state intervention 国家干预Introduction 介绍，引进introduction of foreign capital 引进外资introduction of foreign technology 引进外国技术Inventory 库存inventory account 库存帐inventory cost 库存成本inventory loss 盘亏，库存损失inventory shortage and overage 盘亏与盘盈inventory ahortage and apoilage 盘亏与毁损inventory turnover 存货周转just in time inventory 即时库存Investment 投资investment abroad 国外投资investment and trust company 投资信托公司investment enviroment 投资环境investment fund 投资基金investment in capital construction 基本建设投资investment in enterprise 对企业投资investment in outside unit 对外单位投资investment in stock 投资股票investment intention 投资意向investment pool 联合投资组织investment portfolio 投资证券组合investment strategy 投资战略investment target selection criteria 投资目标选择标准Invisible 无形的，帐外的，未列帐的invisible assets 帐外资产invisible capital 无形资本invisible loss 无形损失Invitation 招标，招待，邀请invitation for bid 招标Invoice 发票Issue 发行，签发issue a loan 发放贷款issue at par 按票面发行issue at the market price 按市价发行issue of government bonds 发行公债JJob 职业工作job opportunity 就业机会job security 工作保障job shop 加工车间Jobless 失业jobless rate 失业率Joint 共同的，联合的joint administration 联合管理joint creditor 连带债权人joint debtor 连带债务人joint enterprise 合办企业joint liability 共同债务，连带责任joint property 共同财产joint stock 合资，合股joint stock company 股份公司joint stock system 股份制joint tanancy 合伙租赁l joint venture 合资企业l Journal 日记帐，杂志l cash receipts journal 现金收入帐l journal entries 分类帐l ledger type journal 分类日记帐l The Wll Street Journal 华尔街日报l Judgment 审判，判决Junk bond 拉圾债券Justified price 合理价格KKeeping expenses 保管费Key 钥匙，重点的，关键的basic industries and key industries 基础产业和关键产业key project 重点项目Keynes 凯恩斯Keynesian economics 凯恩斯经济学Knowledge intensive industry 知识密集产业LLabour 劳动力，人工labour cost 劳务成本，人工成本labour contract 劳动合同labour efficiency 劳动效率labour force 劳动力labour intensive products 劳动密集型产品labour intensive project 劳动密集型项目labour market 劳动力市场labour representative 工人代表labour trouble 劳资纠纷labourunion劳动工会Lack 缺乏lack of capital 缺乏资金lack of labor 劳动力缺乏Land 土地land contract 土地合同land development 土地开发land expropriation 土地征用land law 土地法land owner 土地所有者land registration 土地登记land rent 地租land tax 土地税Large－scale 大型的large－scale enterprise 大型企业large－scale industrial group 大型工业集团Last in first out 后进先出Latent 潜在的latent assets 潜在资产latent capital 潜在资本latent demand 潜在需求latent productive capacity 潜在生产能力Law 法律，法规administrative law 行政法articles of law 法律条款bankruptcy law 破产法company law 公司法law agent 法定代理人law of increasing costs 成本递增规律law of supply and demand 供需法则Lawful 法的lawful money 法定货币lawful share 合法股份Lawsuit 法律诉讼Lawyer 律师Layoff 解雇Lay－offs 下岗人员Leader price 大户价，领导价Leading 领先的leading indicators 领先指标leading industr 领先行业leading share 主要股份Lease 租赁capital lease 资本租赁lease financing 租赁融资operating lease 经营融资Leased 租借的，租赁的政治与经济类英语翻译Deepening reform and opening up 深化改革扩大开放The theory of building socialism with Chinese 建设有中国特色的社会characteristics 主义理论The theory on the initial stage of socialism 社会主义初级阶段的理论One focus, two basic points 一个中心，两个基本点Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，wider to the rest of the world, promoting development, 扩大开放，促进发展，maintaining stability 保持稳定Whether it would be beneficial to developing socialist 是否有利于发展社会主义生产力productive forcesWhether it would be beneficial to enhancing the overall 是否有利于增强综合国力strength of the countryWhether it would be beneficial to raising people’s living 是否有利于提高人民生活水平standardTaking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力Strengthen the socialist legal system 加强社会主义法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革开放政策Reform measures 改革措施Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革Planning system 计划管理体制Transferring the function of government 转换政府职能Open door policy 开放政策Open economy 开放经济Open-door to the outside world 对外开放Opening up 扩大开放Open domestic market 开放国内市场Introduce foreign capital, advanced technology and 引进外国的资金，先进技术和managerial experiences 管理经验Economic and technical development zone 经济技术开发区Special economic zones in coastal areas 沿海经济特区One country, two systems 一国两制Special administrative region 特别行政区Contract responsibility system with remuneration linked 家庭联产承包责任制to the householdNarrowing the gap between the rich and poor 缩小贫富差距Eliminate poverty 消除贫困Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY 经济和市场经济Socialist market economy 社会主义市场经济Socialist sector of economy 社会主义经济成分State-owned economy 国有经济Non-state economy 非国有经济Collective economy 集体经济Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存Sustained, rapid and sound economic development 持续，快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展Strategy for economic development 经济发展战略Theory of macroeconomic policy 宏观经济政策理论Macroeconomic decision 宏观经济决策Microeconomic phenomenon 微观经济现象Traditional planned economy 传统的计划经济Stimulate economic development 刺激经济发展Commodity economy 商品经济Market economy 市场经济Free market economy 自由市场经济Developed market economy 发达的市场经济Developing market economy 发展中的市场经济Emerging market economy 新兴市场经济Mature market economy 成熟市场经济Market economy country 市场经济国家Extensive economy 粗放型经济Intensive economy 集约型经济Transform the extensive economic 粗放型经济转变为mode into intensive one 集约型经济Mixed economy 混合经济Regional economy 地区经济Internal-oriented economy 内向型经济Closed economy 闭关自守经济Economic growth point 经济增长点Economic growth mode 经济增长方式Economic growth rate 经济增长率Economy measure 经济手段Diversified economy 多种经济，多样化经济Economic situation 经济形势Economic cycle 经济周期Economic fluctuation 经济波动Economic miracle 经济奇迹Economic take-off 经济起飞Economic recovery 经济复苏Economic potential 经济潜力Economic sanction 经济制裁Global economy 全球经济Economic globalization 经济全球化Integration of world economy 世界经济一体化International economic integration 国际经济一体化New international economic order 国际新经济秩序Multi-polarization of world economy 世界经济多极化Economic community 经济共同体MACRO-CONTROL 宏观调控Strengthen macro-control 加强宏观调控Soft landing 软着路Macro-economic situation 宏观经济形势Macro control and micro invigoration 宏观控制与微观搞活Control of overall volume and economic restructuring 总量控制与经济结构调整Tight control on investment in fixed assets 紧缩固定资产投资控制Tight financial and monetary policy 从紧的金融货币政策Moderately tight monetary policy 适度从紧的货币政策Moderately tight credit policy 适度从紧的信贷政策Loosening tight monetary policy 放松紧缩的货币政策Adequate amount of the money supply 适度货币供应量Excessive amount of currency issue 过度货币发行量Maintain monetary stability 保持货币稳定Cheap money policy 低息货币政策Adjustment of interest rate 利率调整Cut interest rate 降低利率Control of interest rate 利率控制Deflation policy 紧缩政策Market intervention 市场干预State intervention 国家干预Administrative interference 行政干预Administrative intervention 行政干预Administrative measure 行政措施Economy measure 经济手段Risk-control mechanism 风险控制机制Overheated economy 过热的经济Consumer price index 消费品价格指数Commodity price index 商品物价指数Retail price index 零售物价指数Average price index 平均物价指数Cost-of-living index 生活费用指数Control of inflation 通货膨胀控制Demand-pull inflation 需求拉动的通货膨胀Double digit inflation 两位数字通货膨胀Excessive inflation 过度的通货膨胀Galloping inflation 恶性通货膨胀Hyperinflation 极度通货膨胀Hidden inflation 隐性通货膨胀Structural inflation 结构性通货膨胀Stagflation 经济停滞型的通货膨胀Inflation factor 通货膨胀因素Inflation of credit 信用膨胀Inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Curb inflation 抑制通货膨胀Curb the real estate craze 抑制房地产热Development zone craze 开发区热Overall demand and supply 总需求和总供给Balance between supply and demand 供需平衡Supply and demand relation 供求关系Supply over demand 供过于求Supply exceeds demand 供过于求Economic crisis 经济危机Economic depression 经济萧条MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理Establish a system for the management, supervision 建立国有资产管理，监督和营运体系and operation of State assetsReform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，responsibilities, separating ownership from daily 管理科学management and adopting scientific managementRegulation on the supervision and management 国有企业监督管理条例of the state-owned enterprisesLaws and regulations on the administration of 国有资产管理法律法规state-owned propertyOperate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，for its profits and losses, seek self-development 自我约束and self-relianceUphold the principle of separating the functions of 坚持政企分开的原则，转变政府government from those of enterprises and alter the 经济管理职能government’s role in economic managementSafeguard state property 保卫国有资产Preserve and increase value and prevent losses 保值增值防止流失Prevent the drain of State-owned property 防止国有资产流失Reform of property rights system 产权制度改革Definition of property rights 产权界定Clarification of property rights 明晰产权Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检Certificate of title 产权证书Change of registration 变更登记Change of title 产权变更Transfer of property rights 产权转让Transaction of property rights 产权交易Property rights transfer agency 产权交易机构Inspection of assets 资产清查Re-evaluation of fixed assets 固定资产重估Asset appraisal 资产评估Productive assets 经营性资产Non-productive assets 非经营性资产Return on assets 资产收益Balance sheet 资产负债表Consolidated balance sheet 合并资产负债表Reform of State-Owned Enterprises国有企业改革Step up efforts to reform State-owned enterprises 加大国有企业改革力度Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组promote re-arrangement of assets and raise the 提高国有经济的总体素质overall quality of the State sector of the economyConcentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和enterprises and enterprises groups 企业集团Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团groupsReform, reorganization and upgrading 改革，改组和改造Re-organization, association, merger, joint 改组，联合，兼并，股份合作制partnership, leasing, contract operation 租赁，承包经营和出售and sell-offManage well large enterprises and adopt a flexible 抓好大的，放活小的policy towards small onesGive small State-owned enterprises greater freedom 放活国有小企业Standardize bankruptcy procedures, encourage 规范破产程序，鼓励企业兼并，merging of enterprises and promote re-employment 促进再就业Allow money-losing enterprise to merger 允许亏损企业兼并或破产or go bankruptDispersion of redundant employees 分流富余人员Re-employment funds 再就业基金Conscientiously strengthen the operation and 切实加强企业经营管理management of enterprisesStrengthen financial management of enterprises 强化企业财务管理Tighten control over extrabudgetary funds 加强预算外资金管理Increase capital and reduce debts through various 多渠道增资减债channelsStrive to help enterprises eliminate losses and 抓好企业扭亏增盈increase profitsDevelop various modes of operation and marketing 发展多种营销方式Alleviate enterprises’ social burdens 减轻企业的社会负担By tapping the potential and upgrading the 通过挖潜改造technologyMechanism for selecting the superior and eliminating 优胜劣汰机制the inferiorEnjoy more decision-making power 享有更多的决策权Allow employees to hold some shares 允许职工持股Give more productive enterprises the power to engage 给更多的生产企业自营出口权in export independentlyProtect the interests of the working class 保护工人阶级利益Technological upgrading 技术改造Reform of state-owned enterprises 国有企业改革Deepening of the reform of State-owned enterprises 深化国有企业改革Modern enterprise system 现代企业制度Reorganization of state-owned enterprises 国有企业重组Transform the enterprises’ management mechanismsof State-owned enterprises 转换国有企业经营机制Adjustment of industrial structure 行业结构调整Industrial policy 产业政策Support and develop large enterprises and release smallenterprises 支持发展大企业放开小企业Large and medium-sized State-owned enterprises can beturned into corporate enterprises 大中型企业可转变为股份公司Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比State-owned independent accounting industrial enterprises 国有独立核算企业Pioneer enterprise 试点企业Enlarge the right of self-management 扩大自主权Optimize capital structure 优化资本结构Optimize resource allocation 优化资源配置Optimize investment structure 优化投资结构Recapitalization 调整资本结构Capital reorganization 资本重组Promote rational flow of property right 促进产权合理流动Reduce staff to improve efficiency 减员增效Investment risk mechanism 投资风险机制Project capital system 项目资本金制度Legal person responsibility system 法人责任制Responsibility for one’s own profit and loss 自负盈亏Enterprise contract management responsibility system 企业承包责任制Unreasonable economic structure 不合理的经济结构Unreasonable product structure 不合理的产品结构Repeated construction 重复建设Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进Regional and departmental protectionism 地区和部门保持主义Government supervision 政府监督Operating strategy 经营战略Out-dated management styles 落后的管理方式Backward in management 管理落后Relying on government subsidy 依赖政府补贴Heavy social subsidy 沉重的社会补贴Heavy social burdens 沉重的社会负担Excessive production capacity 过剩的生产能力Merger and acquisition 兼并与收购Encourage merger 鼓励兼并Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策Standardize bankruptcy procedure 规范破产程序Prevent false bankruptcy 防止假破产Construction of a multi-layer social security system 建立多层次的社会保障制度Re-employment projects 再就业工程Re-employment of redundant workers 富余职工再就业Laid-off workers 下岗职工ENTERPRISE AND COMPANY 企业和公司Central enterprise 中央企业Local enterprise 地方企业Backbone enterprise 骨干企业Large and medium enterprise 大中型企业State-owned enterprise 国有企业Enterprise solely funded by the State 国有独资企业State-owned firm 国有公司，国有企业Corporate enterprise 股份制企业Collective enterprise 集体企业Collective firm 集体企业，合作企业Township enterprise 乡镇企业Partnership enterprise 合伙企业Individual enterprise 个体企业Foreign-funded enterprise 外资企业Top 500 enterprises 最大500家企业Small business 小企业Primary industry 第一产业Secondary industry 第二产业Tertiary industry 第三产业Corporate Law 公司法Township Enterprise Law 乡镇企业法Independent legal entities 独立法人Board of directors 董事会Board of supervisors 监事会Shareholders conference 股东大会Entrepreneur 企业家Firm 公司，企业Company 公司Incorporation 公司Corporation 股份公司Group of enterprises 企业集团Conglomerate 企业集团，综合性大企业Company limited by shares 股份有限责任公司Controlling company 控股公司Holding company 控股公司Bank holding company 银行控股公司Company with limited liability 有限责任公司State-owned holding company 国家控股公司Public company 上市公司Private company 非上市公司Listed company 上市公司Overseas-listed company 境外上市公司Parent company 母公司Subsidiary company 子公司Group company 集团公司Large-scale industrial group 大型工业集团International conglomerate 跨国企业集团International corporation 跨国公司Multinational corporation 跨国公司Multinational market group 跨国市场集团Banking institution 金融机构Banking sector 银行部门Intermediary bank 中介银行Development bank 开发银行Commercial bank 商业银行Investment bank 投资银行Credit bank 信贷银行Cooperative bank 合作银行Mortgage bank 抵押银行Clearing bank 清算银行Credit union 信用社Non-bank financial institution 非银行金融机构Financing corporation 金融公司Securities company 证券公司Underwriting company 担保公司Loan and trust company 信托公司Insurance company 保险公司Life insurance company 人寿保险公司Utility company 公共事业公司MERGER AND ACQUISITION 兼并与收购Reorganization 重组Association 联合Merger 兼并Acquisition 收购Joint stock partnership 股份合作Leasing 出租Contract operation 承包经营Auction 拍卖Develop trans-regional and trans-industry enterprise groups 发展跨地区跨行业的企业集团Strategic acquisition 战略性收购Combination of enterprise 企业合并Concentric acquisition 集中收购Conglomerate merger 集团企业合并Consolidation by lease 租赁式合并Consolidation by merger 兼并式合并Leveraged buy-out (LBO’s) 杠杆收购Stock merger 股票兼并Vertical acquisition 纵向收购Vertical merger 纵向兼并Vertical consolidation 纵向合并Vertical integration 纵向合并Horizontal merger 横向兼并Horizontal acquisition 横向收购Horizontal combination 横向合并，同行业合并Horizontal integration 横向联合Acquisition cost 收购成本Acquiring enterprise 收购方企业Corporate reorganization 公司重组Bankruptcy Law 破产法Bankruptcy code chapter 7--- liquidation 破产法第七章清算Bankruptcy code 11 --- reorganization 破产法第十一章重组Act of bankruptcy 破产法案Antitrust Law 反托拉斯法Bankruptcy court 破产法庭Bankruptcy debtor 破产债务人Bankruptcy notice 破产公告Bankruptcy petition 要求宣布破产Declaration of bankruptcy 宣告破产Arrangement in bankruptcy court 破产法庭内的协调Arrangement out of bankruptcy court 不经破产法庭的协调Creditor’s equity 债权人权益Bankruptcy trustee 破产受托人Cre ditor’s meeting 债权人会议Creditor of bankruptcy 破产债权人MARKET AND COMPETITION 市场和竟争Commodity market 商品市场Securities market 证券市场Bond market 债券市场Stock market 股票市场Futures market 期货市场Options market 期权市场Property rights market 产权市场Capital market 资本市场Free market 自由市场Labour market 劳动力市场Flea market 跳蚤市场Bear market 股票市场的熊市Bull market 股票市场的牛市Market competition 市场竟争Market development 市场开发Market forecast 市场预测Market potential 市场潜力Market risk 市场风险Market share 市场份额Seller’s market 卖方市场Buyer’s market 买方市场Market abroad 海外市场Marketability 市场能力Marketable 销路好的Marketing channel 销售渠道Marketing strategy 销售战略Competition market 竟争市场Perfect competition 完全竟争Imperfect competition 不完全竟争Low-level competition 低水平竟争Monopolistic competition 垄断竟争Competitor 竟争对手Natural monopoly 自然垄断International monopoly 国际垄断Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场market analysis 市场分析market approach to fair market value 求得公平市场价值的市场法market competition 市场竟争market demand price 市场需求价格market development 市场开发market economy country 市场经济国家market factor 市场因素market forecast 市场预测market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力market quotation 市场行情market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的market-to-cost method 市价成本法property right market 产权市场seller’s market 卖方市场social market economy 社会主义市场经济stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道marketing cost 销售成本marketing manager 市场销售经理markrting strategy 市场经营战略marketing system 市场体系relationship marketing 关系营销Asset, Liability And Equity 资产,负债和权益Asset management 资产管理Tangible assets 有形资产Intangible assets 无形资产Physical assets 实物资产Fixed assets 固定资产Current assets 流动资产Current asset losses in suspense 待处理流动资产损失Deferred assets 递延资产Other assets 其它资产Total assets 总资产Net assets 净资产Book value of the assets 资产的账面值Non-ledger assets 帐外资产Asset account 资产账户Asset disposal 资产处置Asset depreciation 资产折旧Asset inventory shorts 资产盘亏Asset inventory surplus 资产盘盈Asset retirement 资产报废Asset revaluation 资产重估Capital assets 资本资产Monetary assets 金融资产Mortgage assets 抵押资产Long-term assets 长期资产Liability 负债Liability account 负债账户Direct liability 直接负债Current liability 流动负债Liability out of book 账外负债Long-term liability 长期负债Book debt 账面负债Asset liability ratio 资产负债比Owner’s equity 所有者权益Equity account 权益账户Stockholders’ equity 股东权益Preferred stock equity 优先股权益Cumulative preferred stock 积累优先股Non-cumulative preferred stock 非积累优先股Convertible preferred stock 可转换优先股Participating preferred stock 参加优先股Non-Participating preferred stock 非参加优先股Callable preferred stock 可赎回优先股Common stock equity 普通股权益Total equity 权益总额企业评价指标Assets Liabilities Ratio 资产负债率Quick Ratio 速动比率Current Ratio 流动比率P/E ratio 市盈率Current Liabilities to Net Worth 流动负债比净资产Total Liabilities to Net Worth 总负债比净资产Fixed Assets to Net Worth 固定资产比净资产Inventory Turnover Ratio 存货Assets to SalesSales to Net Working Capital 销售收入比流动资金净值。
管理经济学中英文术语及其解释
管理经济学中英文术语及其解释Ability-to-Pay principle (税收的)能力支付原则the idea that taxes should be levied on a person according to how well that person can shoulder the burdenAbsolute advantage绝对优势the comparison among producers of a good according to their productivityAccounting profit会计利润total revenue minus total explicit costAdverse selection逆向选择the tendency for the mix of unobserved attributes to become undesirable from the standpoint of an uninformed partyAgent代理人 a person who is performing an act for another person, called the principalArrow ‟s impossibility theorem阿罗不可能定理a mathematical result showing that, under certain assumed conditions, there is no scheme for aggregating individual preferences into a valid set of social preferencesAverage fixed cost平均固定成本fixed costs divided by the quantity of outputAverage revenue平均收益total revenue divided by the quantity soldAverage tax rate平均税率total taxes paid divided by total incomeAverage total cost平均总成本total cost divided by the quantity of outputAverage variable cost平均可变成本variable costs divided by the quantity of outputBenefits principle受益原则the idea that people should pay taxes based on the benefits they receive from government servicesBudget constraint预算约束the limit on the consumption bundles that a consumer can afford Budget deficit预算赤字an excess of government spending over government receiptsBudget surplus预算盈余an excess of government receipts over government spending Business cycle经济周期fluctuations in economic activity, such as employment and production Capital资产the equipment and structures used to produce goods and servicesCartel卡特尔a group of firms acting in unisonCircular-flow diagram循环流向图 a visual model of the economy that shows how dollars flow through markets among households and firmsCoase theorem科斯定理the proposition that if private parties can bargain without cost over the allocation of resources, they can solve the problem of externalities on their ownCollusion共谋an agreement among firms in a market about quantities to produce or prices to chargeCommon resources共源goods that are rival but not excludableComparative advantage比较优势the comparison among producers of a good according to their opportunity costCompensating differential补偿性工资差别 a difference in wages that arises to offset the nonmonetary characteristics of different jobsCompetitive market竞争性市场 a market with many buyers and sellers trading identical products so that each buyer and seller is a price takerComplements互补性商品two goods for which an increase in the price of one leads to a decrease in the demand for the otherCondorcet paradox孔多塞悖论（投票悖论）the failure of majority rule to produce transitive preferences for societyConstant returns to scale规模报酬不变the property whereby long-run average total cost staysthe same as the quantity of output changesConsumer surplus消费者剩余 a buyer‟s willingness to pay minus the amount the buyer actually paysCost成本the value of everything a seller must give up to produce a goodCost-benefit analysis成本收益分析 a study that compares the costs and benefits to society of providing a public goodCross-price elasticity of demand需求的交叉价格弹性 a measure of how much the quantity demanded of one good responds to a change in the price of another good, computed as the percentage change in quantity demanded of the first good divided by the percentage change in the price of the second goodDeadweight loss无谓损失the fall in total surplus that results from a market distortion, such as a taxDemand curve需求曲线 a graph of the relationship between the price of a good and the quantity demandedDemand schedule需求表 a table that shows the relationship between the price of a good and the quantity demandedDiminishing marginal product边际产品递减the property whereby the marginal product of an input declines．As the quantity of the input increasesDiscrimination歧视the offering of different opportunities to similar individuals who differ only by race, ethnic group, sex, age, or other personal characteristicsDiseconomies of scale规模不经济the property whereby long-run average total cost rises as the quantity of output increasesDominant strategy占优策略 a strategy that is best for a player in a game regardless of the strategies chosen by the other playersEconomic profit经济利润total revenue minus total cost, including both explicit and implicit costsEconomics经济学the study of how society manages its scarce resourcesEconomies of scale规模经济the property whereby long-run average total cost falls as the quantity of output increasesEfficiency效率the property of society getting the most it can from its scarce resources Efficiency wages效率工资above-equilibrium wages paid by firms in order to increase worker productivityEfficient scale有效规模the quantity of output that minimizes average total costElasticity弹性 a measure of the responsiveness of quantity demanded or quantity supplied to one of its determinantsEquilibrium均衡 a situation in which the price has reached the level where quantity supplied equals quantity demandedEquilibrium price均衡价格the price that balances quantity supplied and quantity demanded Equilibrium quantity均衡数量the quantity supplied and the quantity demanded at the equilibrium priceEquity平等the property of distributing economic prosperity fairly among the members of societyExcludability排他性the property of a good whereby a person can be prevented from using it Explicit costs显性成本input costs that require an outlay of money by the firmExports出口goods produced domestically and sold abroadExternality外部性the uncompensated impact of one person‟s actions on the wellbeing of a bystanderFactors of production生产要素the inputs used to produce goods and servicesFixed casts固定成本costs that do not vary with the quantity of output producedFree rider免费搭车者 a person who receives the benefit of a good but avoids paying for it Game theory博弈论the study of how people behave in strategic situationsGiffen good吉芬商品 a good for which an increase in the price raises the quantity demanded Horizontal equity横向公平the idea that taxpayers with similar abilities to pay taxes should pay the same amountHuman capital人力资本the accumulation of investments in people, such as education andon-the-job trainingImplicit costs隐性成本input costs that do not require an outlay of money by the firmImport quota进口配额 a limit on the quantity of a good that can be produced abroad and sold domesticallyImports进口goods produced abroad and sold domesticallyIncome effect收入效应the change in consumption that results when a price change moves the consumer to a higher or lower indifference curveIncome elasticity of demand需求的收入弹性 a measure of how much the quantity demanded of a good responds to a change in consumers‟ income, computed as the percentage change in quantity demanded divided by the percentage change in incomeIndifference curve无差异曲线 a curve that shows consumption bundles that give the consumer the same level of satisfactionInferior good低档物品 a good for which, other things equal, an increase in income leads to a decrease in demandInflation通货膨胀an increase in the overall level of prices in the economyIn-kind transfers实物转移支付transfers to the poor given in the form of goods and services rather than cashInternalizing an externality外部性的内在化altering incentives so that people take account of the external effects of their actionsLaw of demand需求定理the claim that, other things equal, the quantity demanded of a good falls when the price of the good risesLaw of supply and demand需求与供给定理the claim that the price of any good adjusts to bring the quantity supplied and the quantity demanded for that good into balanceLiberalism自由主义the political philosophy according to which the government should choose policies deemed to be just, as evaluated by an impartial observer behind a “veil of ignorance”Libertarianism自由至上主义the political philosophy according to which the government should punish crimes and enforce voluntary agreements but not redistribute incomeLife cycle生命周期the regular pattern of income variation over a person‟s lifeLump-sum tax定额税 a tax that is the same amount for every personMacroeconomics宏观经济学the study of economy-wide phenomena, including inflation, unemployment, and economic growthMarginal changes边际变动small incremental adjustments to a plan of actionMarginal cost边际成本the increase in total cost that arises from an extra unit of production Marginal product边际产品the increase in output that arises from an additional unit of input Marginal product of labor劳动的边际产品the increase in the amount of output from an additional unit of laborMarginal rate of substitution边际替代率the rate at which a consumer is willing to trade one good for anotherMarginal revenue边际收益the change in total revenue from an additional unit soldMarginal tax rate边际税率the extra taxes paid on an additional dollar of incomeMarket市场 a group of buyers and sellers of a particular good or serviceMarket economy市场经济an economy that allocates resources through the decentralized decisions of many firms and households as they interact in markets for goods and services Market failure市场失灵 a situation in which a market left on its own fails to allocate resources efficientlyMarket power市场势力the ability of a single economic actor (or small group of actors) to have a substantial influence on market pricesMaximin criterion极大极小准则the claim that the government should aim to maximize the well-being of the worst-off person in societyMedian voter theorem中位选举人定理 a mathematical result showing that if voters are choosing a point along a line and each voter wants the point closest to his most preferred point, then majority rule will pick the most preferred point of the median voterMicroeconomics微观经济学the study of how households and firms make decisions and how they interact in marketsMonopolistic competition垄断竞争 a market structure in which many firms sell products that are similar but not identicalMonopoly垄断 a firm that is the sole seller of a product without close substitutesMoral hazard道德风险the tendency of a person who is imperfectly monitored to engage in dishonest or otherwise undesirable behaviorNash equilibrium纳什均衡 a situation in which economic actors interacting with one another each choose their best strategy given the strategies that all the other actors have chosenNatural monopoly自然垄断 a monopoly that arises because a single firm can supply a good or service to an entire market at a smaller cost than could two or more firmsNegative income tax负所得税 a tax system that collects revenue from high-income households and gives transfers to low-income householdsNormal good正常商品 a good for which, other things equal, an increase in income leads to an increase in demandNormative statements规范性表述claims that attempt to prescribe how the world should be Oligopoly寡头 a market structure in which only a few sellers offer similar or identical productsOpportunity cost机会成本whatever must be given up to obtain some itemPerfect complements完全互补品two goods with right-angle indifference curvesPerfect substitutes完全替代品two goods with straight-line indifference curvesPermanent income持久性收入 a person‟s normal incomePhillips curve菲利普斯曲线 a curve that shows the short-run tradeoff between inflation and unemploymentPigovian tax庇古税 a tax enacted to correct the effects of a negative externalityPositive statements实证表述claims that attempt to describe the world as it isPoverty line贫困线an absolute level of income set by the federal government for each family size below which a family is deemed to be in povertyPoverty rate贫困率the percentage of the population whose family income falls below an absolute level called the …poverty linePrice ceiling价格天花板（上限） a legal maximum on the price at which a good can be sold Price discrimination价格歧视the business practice of selling the same good at different prices to different customersPrice elasticity of demand需求的价格弹性 a measure of how much the quantity demanded of a good responds to a change in the price of that good, computed as the percentage change in quantity demanded divided by the percentage change in pricePrice elasticity supply供给的价格弹性 a measure of how much the quantity supplied of a good responds to a change in the price of that good, computed as the percentage change in quantity supplied divided by the percentage change in pricePrice floor价格地板I下限） a legal minimum on the price at which a good can be sold Principal委托人 a person for whom another person, called the agent, is performing some act Prisoners‟ dilemma囚徒困境 a particular “game” between two captured prisoners that illustrates why cooperation is difficult to maintain even when it is mutually beneficialPrivate goods私人物品goods that are both excludable and rivalProducer surplus生产者剩余the amount a seller is paid for a good minus the seller‟s cost Production function生产函数the relationship between quantity of inputs used to make a good and the quantity of output of that goodProduction possibilities frontier生产可能性曲线 a graph that shows the combinations of output that the economy can possibly produce given the available factors of production and the available production technologyProductivity生产率the quantity of goods and services produced from each hour of a worker‟s timeProfit利润total revenue minus total costProgressive tax累进税 a tax for which high-income taxpayers pay a larger fraction of their income than do low-income taxpayersProportional tax比例税 a tax for which high-income and low-income taxpayers pay the same fraction of incomePublic goods公共产品goods that are neither excludable nor rivalQuantity demanded需求数量the amount of a good that buyers are willing and able to purchase Quantity supplied供给数量the amount of a good that sellers are willing and able to sell Regressive tax累退税 a tax for which high-income taxpayers pay a smaller fraction of their income than do low-income taxpayersRivalry竞争the property of a good whereby one person‟s use diminishes other people‟s use Scarcity稀缺性the limited nature of society‟s resourcesScreening筛选an action taken by an uninformed party to induce an informed party to reveal informationShortage短缺 a situation in which quantity demanded is greater than quantity supplied Signaling信号显示an action taken by an informed party to reveal private information to anuninformed partyStrike罢工the organized withdrawal of labor from a firm by a unionSubstitutes替代品two goods for which an increase in the price of one leads to an increase in the demand for the otherSubstitution effect替代效应the change in consumption that results when a price change moves the consumer along a given indifference curve to a point with a new marginal rate of substitution Sunk cost沉淀成本 a cost that has already been committed and cannot be recoveredSupply curve供给曲线 a graph of the relationship between the price of a good and the quantity suppliedSupply schedule供给表 a table that shows the relationship between the price of a good and the quantity suppliedSurplus过剩 a situation in which quantity supplied is greater than quantity demandedTariff关税 a tax on goods produced abroad and sold domesticallyTax incidence税收归宿the manner in which the burden of a tax is shared among participants in a marketTotal cost总成本the market value of the inputs a firm uses in productionTotal revenue (for a firm)总收益the amount a firm receives for the sale of its outputTotal revenue (in a market)总收益the amount paid by buyers and received by sellers of a good, computed as the price of the good times the quantity soldTragedy of the Commons公共地的悲剧a parable that illustrates why common resources get used more than is desirable from the standpoint of society as a wholeTransaction costs交易成本the costs that parties incur in the process of agreeing and following through on a bargainUnion工会 a worker association that bargains with employers over wages and working conditionsUtilitarianism功利主义the political philosophy according to which the government should choose policies to maximize the total utility of everyone in societyUtility效用 a measure of happiness or satisfactionValue of the marginal product边际产品价值the marginal product of an input times the price of the outputVariable costs可变成本costs that vary with the quantity of output producedVertical equity纵向公平the idea that taxpayers with a greater ability to pay taxes should pay larger amountsWelfare福利government programs that supplement the incomes of the needyWelfare economics福利经济学the study of how the allocation of resources affects economic well-beingWillingness to pay支付意愿the maximum amount that a buyer will pay for a goodWorld price世界价格the price of a good that prevails in the world market for that good。
金融英语重点单词
TangibleAssets（有型资产）Intangible Assets（无型资产）Issuer（发行者）Investor（投资者）Debt Instrum ent（债务工具）Equity Instrument（权益工具）( or Residual claims)剩余索取权Fixed-income instruments（固定收益）Purchasing power risk or inflation risk（购买力、通胀风险）Def aultor credit risk（违约、信用风险）Foreign-exch ange risk（外汇风险）Spot market or c ash market（现货市场）Price discovery process（价格发现过程）Liquidity（流动性）Search costs（搜寻成本）Information costs（信息成本）Debt market vs. equity market （债务市场，权益市场）Money market vs. capital m arket （货币市场，资本市场）Primary vs. secondary market （一级，二级市场）derivatives market （衍生品市场）Auction market （拍卖市场）over-the-counter market （场外市场）interm ediated market （中间市场）Extern al Market (外部市场)Euromarket(欧洲市场)Retail investors(个人投资者，散户投资者)Institutional investors（机构投资者）derivative instrum ent（衍生工具）futures/forward contracts （期货合同）Options contracts（期权合约）Call option（看涨期权）Put option（看跌期权）Disclosure regulation（信息披露监管）Financial activity regulation（金融行为监管）Regulation of financial institutions（金融机构监管）Regulation of foreign participants（外国参与者监管）Banking and monetary regulation（银行和货币监管）Asymmetric information（信息不对称）Agenc y problem（代理问题）Arbitrage（套汇，套利）Market failure（市场失灵）第二章Financial intermedi aries (金融中介)Depository institutions (存款机构)Direc t investm ents直接投资Indirect investm ents间接投资commercial bank商业银行Investment company投资公司Matu rity intermediation期限中介Diversification多样化Information processing costs信息处理成本Contrac ting costs签约成本Payment mech anisms支付中介debit cards借记卡Liabilities负债Asset/Liability managem ent资产负债管理Guaranteed investm ent contract保障收益合同certificates of deposit定期存单Credit risk信用风险Settlem ent risk交割风险Counterparty risk交易对手违约风险Liquidity risk流动性风险Market liquidity risk市场流动性风险Funding liquidity risk融资流动性风险Market risk市场风险value-at-risk风险价值Operational risk操作风险legal risk法律风险assets under managem ent资产的管理Incentive f ee激励费用Absolute return绝对收益Relative return相对收益Market direc tional hedge fund市场导向型对冲基金Corporate restruc turing hed ge fund公司重组型对冲基金Convergenc e trading hed ge fund收敛交易型对冲基金Opportunistic hedge fund机会型基金Arbitrage strategy套利策略Certificate of deposit定期存单Counterparty risk交易对手违约风险Perform ance-based man agemen t fees基于业绩的管理费Portfolio投资组合Risk arbitrage strategy有风险套利策略第三章Spread income （利差收入），Regulato ry risk （监管风险），Interest rate risk（利率风险），Secondary reserves （二级储备），Individual Banking（个人银行业务），Institutional banking （机构银行业务），Global banking（全球银行业务），Dem and deposits（活期存款），Savings deposits（储蓄存款），Time deposits（定期存款），Reserve ratio（准备金率），Required reserve（法定准备金），deposit computation period （存款计算周期），excess reserves（超额准备金），Federal funds market（联邦基金市场），Federal funds rate（联邦基金利率），Discount window（贴现窗口），Discount rate （贴现率），Money center banks（货币中心银行），Regional bank（区域性银行），Superregional banks（超级区域性银行），Core Capital（P50）（核心资本），Supplementary Capital（补充资本金），Natural person credit unions（自然人信用合作社），Corporate credit unions（企业信用合作社），National Credit Union Share Insurance Fund (NCUSIF)（全国信用合作社股份保险基金），National Credit Union Administration (NCUA). （国家信用社管理局），Central Liquidity Facility (CLF，中央流动机构). ，Capital adequacy standards(资本充足率标准)，Central Liquidity Facility（中央流动性工具），Junk bonds （垃圾债券）Money market mutual fund（货币市场共同基金）Mortgage banking（银行抵押贷款）Risk-based capital requirem ents（基于风险的资本要求）Savings and loan association（储蓄贷款协会）Supplementary c apital（二级资本）第六章1Premiums（保费）2Risk bearers(风险承担者)3Underwriting proc ess（承保过程）4Life Insurance(人寿保险)5Heal th insurance（健康保险）6Property and casualty insuranc e7Property and casualty (P&C) insuranc e companies（财产与意外保险公司）8Liability Insurance（责任险）9Disability Insurance（伤残险）10Long-Term Care Insuranc e(长期照顾保险)11Annuity（年金）12Bankassuranc e（银行保险）13Reinsure(再保险公司)14Stock Insurance Company（股份制保险公司）15Mutual Insurance Company(互助制保险公司)16T erm life insurance（定期人寿保险）17Whole life insurance（终身人寿保险）18policy lapse(保单失效)19Survivorship (Second to Die) Insuranc e （第二生命保险）（最后幸存者）20individual retirem ent accounts(IRAS)（个人退休账户）21General account products(一般账户产品)22Separate account products（独立账户产品）23participating policy（分红保单）24Investment income（投资所得）25Statuto ry surplus（储备盈余）26variable univers al life insurance(可变万能寿险)第七章1Open-End Funds（开放式基金）3Unit trust（单位信托）4Net asset value (NAV) （净值）5Sales charge（销售费用）6Expense ratio（费用比率）7 managem ent fee（管理费）8Investment ad visory fee（投资顾问费）9no-load mutual funds（无销售费用共同基金）10Front-end load（前端费用）11Back-end load（后端费用）12Contingent deferred sal es charge (有条件递减销售费用，CDSC)13Level load（水平费用）14Breakpoint（分界点）15Board of directors（董事会）17Exchange-traded funds（交易所交易基金）17authorized participants (AP)（拥有许可权的投资者）18Creation/redemption units（认购或赎回单位交易）19Separately managed account (SMA)（独立管理账户）20load funds收费基金21investment objectives投资目标第八章Pension funds（养老金基金）Pension Plans （养老金计划）Pension plan sponsors（养老金计划的发起人）Defin ed benefit plan（固定收益计划）Insured benefit plans（保险收益计划）Defin ed contribution plan（固定缴款计划）。
房地产注意事项和建议英文
房地产注意事项和建议英文Real Estate Tips and Advice:1. Research and Due Diligence: Before investing in real estate, thoroughly research the market conditions, property prices, and potential returns. Conduct due diligence by evaluating the property's condition, legal documentation, and any potential legal disputes.2. Buy within Budget: Set a realistic budget and stick to it. Consider not only the purchase price but also additional costs such as closing costs, fees, renovations, and ongoing maintenance expenses.3. Location: The location of a property greatly influences its value and potential returns. Choose properties in desirable neighborhoods with access to amenities such as schools, transportation, and shopping centers.4. Financing: Secure proper financing arrangements to ensure you can afford the purchase and have a contingency plan for unexpected expenses or changes in interest rates.5. Get Professional Help: Engage professionals such as real estate agents,property inspectors, and lawyers who specialize in real estate transactions to guide you through the process. They can provide valuable guidance and help you avoid potential pitfalls.6. Property Inspection: Always have the property inspected by a qualified professional to ensure there are no hidden issues that could lead to costly repairs in the future.7. Understand the Market: Pay attention to market trends and fluctuations in real estate prices. Seek expert advice to determine the optimal time for buying or selling.8. Return on Investment: Consider the potential return on investment before making a purchase. Calculate the rental yield or potential resale value to assess the property's profitability.9. Long-term Perspective: Real estate is generally a long-term investment, so prioritize properties that offer stability and potential appreciation over time.10. Diversify: Avoid putting all your eggs in one basket. Diversify your real estate portfolio by investing in different types of properties orlocations to spread out the risks.Remember, these tips and advice are general in nature. It is important to consult with professionals and conduct thorough research before making any real estate transactions.。
第一、二、三产业相关词汇
第一、二、三产业相关词汇（一）第一、二、三产业primary, secondary and tertiary industries发挥技术窗口管理窗口和人才窗口的作用serve as a medium for introducing advanced technologies, managerial expertise and qualified professionals from outside.风险投资venture investment/capital高附加值的深加工down-stream processing with high added-value格局初步形成Pattern has taken initial shape.工农业总产值gross output value of industry and agriculture公开招标call for bid; tenders供不应求short supply供大于求oversupply购买力平价法purchasing power parity固定资产投资investment in fixed assets关系民生的产品products vital to the people\'s livelihood规范价格秩序standardize the price order国产化percentage of home-made parts国家统配物资materials allocated by state国家指令性计划state mandatory planning国民经济的支柱mainstay of the national economy国民生产总值GNP (Gross Domestic Product)国民收入national income国内配套资金domestic funds国内生产总值GDP (Gross Domestic Product)合营期限contract term of a joint venture合作方式approaches to cooperation宏观调控macro-economic control火炬计划Torch Plan货币发放the issue of currency积极引进外来资金、技术、人才和管理经验actively introduce capital, technology, competent professionals and managerial expertise form outside基础地位leading position基础设施infrastructure计划经济planned economy技术、智力、资本密集型technology, knowledge or capital intensive技术入股technology appraised as capital stock技术转让technology transfer加大改革力度intensify reforms减免税收tax reduction and exemption简化流通环节，增加随机检查simplify circulation and add more random checks建立市场经济、法制、民主监督和廉政"三个机制"establish operational mechanisms of market economy, rule by law, democratic supervision and incorruptible government降低过热的期货市场，恢复金融秩序cool down the over-heated future market and restore financial order交钥匙工程turn-key project紧缩银根tighten the money supply（二）经济杠杆economic levers经济过热overheated economy经济实力economic capabilities经济指标economic indicators竟标competitive bidding开标bid opening看好经济增长think highly of economic growth科研成果产业化industrialization of research findings可行性研究feasibility study库存积压overstocked products跨国公司transnational coorporation劳动密集型labor intensive理顺企业的产权关系rationalize the property rights relationships of enterprises 良性循环positive cycle龙头pacemaker; leading role贸易伙伴trade partner贸易顺差trade surplus门类齐全covering extensive fields内联企业inland associated enterprises拍卖auction配套措施supporting measures配套改革coordinated reforms配套工程auxiliary project批量生产mass production片面追求发展速度seek an unduly high growth rate平等互利，互通有无equality and mutual benefit, and trading of needed goods评标bid proposal evaluation瓶颈bottleneck企业“工效挂钩”link total payroll with the performance of an enterprise人均国内生产总值GDP per capita三角债chain debts三来一补(来料加工,来件装配,来样加工)processing and compensation trades(processing with materials or given samples, assembling supplied components)三通一平（水通、电通、路通、施工场地平）three connections and one leveling assuring that a construction site is connected to water and electric power supplies and roads, and that the ground is leveled before a project is begun.三资企业(中外合资合作、外商独资经营)three kinds of enterprises with foreign investment: sino-foreign joint venture, contractual joint venture上不封顶，下不保底set no ceiling limit and give no minimum guarantee社会零售物价总指数general retail price index社会商品零售总额total volume of retail sales（三）社会效益social effect/returns社会总产值total product of society升级换代upgrading and updating生产力productive forces生产资料capital goods生意兴隆/冷淡Business is booming/sluggish实际利用外资foreign investment in actual use实现产业结构、生态环境和人口素质"三个优化"optimize industrial structure, ecological environment and the quality of population实现持续、稳定、协调的发展bring about sustained, stable and coordinated development实行全方位开放practice multi-directional opening市场调节market regulation市场机制开始发挥调节作用。
评估术语整理
评估术语表adjusted book value调整后账面值administrative review管理性复核ad valorem property taxation从价计征财产税agricultural activity农业活动all risks yield资本化率appraiser评估师annuity年金arm’s length transaction公平交易assessed,rateable,or taxable value应税价值asset资产asset-based approach资产基础途径assumptions假设auction price拍卖价格average competent management平均胜任水平的管理basis of value价值类型biological asset生物资产book value账面价值business entity经济实体business valuation企业价值评估business valuer企业价值评估师cablibration校正capitalization资本化capitalization factor资本化系数capitalization rate资本化率capital structure资本结构carrying amount账面金额cash generating assets产生现金流资产cash flow现金流cash generating unit现今产生单元certification of value估值证书collectibles收藏品comparable date可比数据comparable sale method/market or direct market comparison method比较销售法（市场比较法或直接市场比较法）compliance review合规性复核compliance statement合规性声明component value分立价值compulsory acquisition/purchase强制收购/购买condemnation征用conservation assets受保护资产contract rent or passing rent合同租金或现实租金contractor’s method承包商法control控股权control premium控股权溢价cost成本cost approach成本途径cost approach for vauing fine art评估艺术品的成本途径cost model成本模式crop(ping)farms种植农场cultural heritage文化遗产cultural property文物current assets流动资产diary farms奶牛场damages损失debenture债券deed restrictions and restrictive covenants契约约束或限制性条约depreciable amount应折旧金额depreciated replacement cost折余（净）重置成本depreciation折旧desk review桌面复核develop开发discount for lack of control缺少控股权折旧discount rate折现率discounted cash flow analysis折现现金流分析dividends method股利折现法easement地役权economic life经济寿命economic rent经济租金elements of comparison比较因素equipment设备equitable or equity interest衡平法或衡平权益exploration property or area勘探矿权或勘探区external obsolescence外部贬值external valuer外部评估师extractive industrial采掘业fair value公允价值fair value less cost to sell公允价值减去处置费用的净额fair value model公允价值模式feasibility study in the extractive industries采掘业可行性研究fee simple(estate)绝对所有权field review外勤复核finance lease金融租赁financial asset金融资产financial instrument金融工具financial interests金融权益financial liablity金融负债financial modeling财务模型financial statements财务报表fixed or long-term assets固定或长期资产fixtures and fittings固定装置和附属设施forced sale强制销售forestry/timberland林场fractional interets部分权益freehold永久产权freehold interest永久产权权益freehold subject to lease interest/s租赁项下出租人不动产权益functional obsolescence功能性贬值furniture,fixtures,and equipment家具、固定装置和设备going concern持续经营goods and chattels personal个人动产goodwill商誉government business enterprise公营事业ground lease土地批租hammer price落锤价hazardous substance危险物质headlease or master lease受租赁或主租赁headlease-hold interest or sandwich lesser interest受租赁权益与夹心出租人权益heritage asset人类遗产highest and best use最高最佳用途historic(historical)cost convention(accounting)历史成本方式（会计）historic house owner association历史建筑业主协会historic property历史性不动产holding company or investment business控股公司或投资性企业impairment减值impairment loss减值损失improvements改良物income capitalization approach收益途径income multiplier or years’purchase收益乘数或年金现值系数independent valuer独立评估师infrastructure assets基础性资产intangible assets无形资产intangible property无形资产权益integrated unit合作社internal rate of return内部收益率internal valuer内部评估师intrinsic value内在价值invested capital投资资本invested cash flow投资活动现金流量investment analysis投资分析investment asset投资性资产investment method投资法investment property投资性房地产investment value or worth投资价值irrigated land灌溉地joint venture合资企业land土地lease租赁lease interest租赁权益leased fee estate出租人权益leasehold estate承租人权益leasehold improvement or tenant’s improvement租赁改造或承租人改良leasehold interest承租方权益legal estate不动产法权legal life法律寿命lessee承租人lessee interest承租人权益lessor出租人lessor interest出租人权益limiting conditions限制性条件liquidation value清算价值listing of(heritage)buildings or historic properties register古建筑名录或历史性不动产名录livestock ranches/stations养殖场loan security抵押物machinery机器majority control控股权majority interest控股股东权益market rent市场租金market value市场价值marketability discount流动性折扣marriage value结合价值mass appraisal批量评估master lease可以转租的租赁、主租赁mineral矿产mineral reserve矿产储量mineral resource矿产资源minerals industry采矿工业minority discount少数股权折扣minority interest少数股权modern equivalent asset现时等效资产mortgage抵押mortgage lending value抵押贷款价值net present value净现值net realizable value可变现净值non-cash-generating assets非现金产出资产non-current assets非流动资产obsolescence贬值operating company经营性企业operating lease经营租赁operational asset经营性资产optimization优化过程option期权oral report口头报告owner-occupied property自用房地产partial or fractional interest按份享有的权益participation rent租金分成partnership合伙制passing rent合同租金（或现实租金）percentage rent百分比租金perennial plantings多年生植物personal goodwill与动产相关的商誉personal property动产personalty动产权益petroleum石油产品petroleum industry石油工业petroleum reserves石油储量petroleum resources石油资源plant厂房plant and equipment机器设备plant and machinery机器设备portfolio资产组合prefeasibility study in the extractive industries采掘业预可行性分析present value现值preservation incentives保护激励措施price价格principle of substitution替代原则private treaty sale契约销售professional property valuer专业财产评估师property财产property company不动产公司property,plant and equipment固定资产property rights不动产权property with trading potential可交易不动产public building公共建筑物public sector asset公用部门资产public utility公共事业publicly designated historic properties公开认定的历史遗产rate of return回报率real estate房地产real property不动产realty不动产权益reasonably efficient operator,or average competent management合理有效的经营者，或平均胜任水平的管理者recognition确认recoverable amount可收回金额recoverable service amount可收回服务额recreational assets康乐性资产rent(al)租金rent escalations or stepped rents递增租金replacement cost(new)更新重置成本report date报告日期reproduction cost(new)复原重置成本residual value资产的残值revaluation model重估模式revalued amount重估金额reversion yield终值系数rights of way通过权royalty or“royalty interest”in the extractive industries采掘业矿区特许分成或“特许权益分成”sale and leaseback售后回租sales comparison approach市场（比较）途径salvage value参与价值sandwich lessor interest夹心出租人权益securitized investment instruments证券化投资工具service potential服务潜能special purchaser特殊购买者special,unusual,or extraordinary assumptions特殊、非正常或异常假设specialized livestock facilities专用养殖场specialized or special purpose,agricultural properties专用或特殊目的的农业资产specialized property专用资产specialized trading property专用的可交易资产special value特殊价值specifications for the valuation assignment评估工作说明stepped rents递增租金subleasehold转租权subsequent costs后续成本substitution替代summation approach成本加和法syndication辛迪加synergistic value协同价值tangible assets有形资产technical assessment in the extractive industries采掘业技术评估technical expert in the extractive industries采掘业技术专家technical obsolescence技术性贬值technical review技术性复核tenant’s interest租户权益terminal capitalization rate or reversion yield终值资本化率或终值系数timberland林地toxic有独到trade fixtures or tenant’s fixtures营业固定装置或承租人装潢trade related property经营性不动产trading potential营业潜力transferable goodwill可转移商誉turnover rent or participation rent挂钩营业额的租金或分成租金unit(s)of comparison比较单元useful life(of property,plant and equipment)使用寿命（固定资产）utility效用vacant possession初始占有valuation评估valuation approach评估途径valuation assignment评估业务valuation brief评估业务描述valuation date评估基准日valuation method评估方法valuation procedure评估程序valuation ratio价值比率valuation report评估报告valuation review评估复核valuation standards评估准则value价值value in use使用价值value in use of a non-generating asset非现金流产出资产的使用价值value of improvements改良物价值valuer评估师wasting asset消耗型资产working capital营运资金worth价值written report书面报告。
(完整版)金融英语名词解释
Chapter 1The international money market trades short-term claims with an original maturity of one year or less.The international capital market trades capital market instruments with an original maturity greater than one year.The foreign exchange market is the one where foreign currencies are bought and sold in the course of trading goods, services, and financial claims among countries. Chapter 21.Money：Economists define money (also referred to as the money supply) asanything that is generally accepted in payment for goods or services or in the repayment of debts.2.Currency：One type of money：dollar bills and coins3.Medium of Exchange：In almost all market transactions in an economy, money inthe form of currency or checks is a medium of exchange; it is used to pay for goods and services.4.Transaction Cost：The time spent trying to exchange goods and services is called atransaction cost.5.Store of Value：Money also functions as a store of value; it is a repository ofpurchasing power over time. A store of value is used to save purchasing power from the time income is received until the time it is spent.6.Liquidity：Liquidity is a measure of the ease with which an asset can be turnedinto a means of payment, namely money.7.Inflation：Inflation is a sustained rise in the general price level—that is, the priceof everything goes up more or less at the same time.8.Money aggregates: We have drawn the line in a number of different places andcomputed several measures of money, called the money aggregates: M1, M2, and M3.M1=currencycurrency and various deposit accounts on which people can write checks +Traveler’s checks+Demand deposits+Other checkable depositsM2=M1M2 equals all of M1 plus assets that cannot be used directly as a means of payment and are difficult to turn into currency quickly+Small-denomination time deposits+Savings deposits and money market deposit accounts+Money market mutual fund shares (non-institutional)M3=M2M3 adds to M2 a number of other assets that are important to large institutions but not to individuals.+Large-denomination time deposits+Money market mutual fund shares (institutional)+Repurchase agreements+EurodollarsChapter 31. Depository institutions：Depository institutions are financial institutions that accept deposits from savers and make loans to borrowers .W e use the term “banks” as an alternative.2.bank：A bank is a financial institution where you can deposit your money.mercial Banks：A commercial bank is an institution that accepts deposits anduses the proceeds to make consumer, commercial, and mortgage loans. Originally established to meet the needs of businesses, many of these banks now serve individual customers as well4.holding company：A holding company is a corporation that owns a group of otherfirms.munity Banks：Small banks—those with assets of less than $1 billion—thatconcentrate on serving consumers and small businesses.These are the banks that take deposits from people in the local area and lend them back to local businesses and consumers.6.Regional and Super-Regional Banks：larger than community banks and muchless local. Besides consumer and residential loans, these banks also make commercial and industrial loans.7.Money Center Banks：do not rely primarily on deposit financing. These banks relyinstead on borrowing for their funding8.Savings Institutions：Savings institutions, which are sometimes referred to as“thrift institutions” or “thrifts”, are financial intermediaries that were established to serve households and individuals.9.Credit Union：Credit unions (CUs) are nonprofit organizationsThey are composed of members with a common bond, such as an affiliation with a particular labor union, church, university, or even residential area.Chapter 4Insurance Companies: Insurance companies are intermediaries whose primary function is to allow households and businesses to shed specific risks by buying contracts called insurance policies that pay cash compensation if certain specified events occur.1.Insurance:Insurance is a financial arrangement that redistributes the costs ofunexpected losses.2.Insurance System: An insurance system accomplishes the redistribution of thecost of losses by collecting a premium payment from every participant in the system.Marine Insurance —The large majority of ship owners resort to marine insurance for the protection of their ships, freight and other interests against marine perils.Life Insurance—Life insurance pays a stated amount of money on the death of the insured individualFire Insurance —Fire insurance covers losses due to fireProperty Insurance —property insurance covers damage to the properties of the assured subject to an agreed limit.Motor Insurance—a legally required insurance covering the driver of a car for potential damages to other road users or their vehicles from accidents caused through their fault.Accident Insurance—this type of insurance provides compensation in the event of an accident causing death or injury.Liability Insurance —this type of insurance is to protect the policyholder who is sued for damages arising from negligence.Property and casualty insurance--- Policies that cover accidents, theft, or fire are called property and casualty insurance.Health and disability insurance--- Policies that cover sickness or the inability to work are called health and disability insuranceLife insurance---Policies that cover death are called life insurance3.Premiums: Payments made to insurance companies for the insurance they provideare called premiums.4.Reinsurance: Insurance companies commonly obtain reinsurance, whicheffectively allocates a portion of their return and risk to other insurance companies.（1）Pension Funds: Like an insurance company, a pension fund offers people the ability to make premium payments today in exchange for promised payments under certain future circumstances.（2）Pension plan: A pension plan is an asset pool that accumulates over an individual’s working years and is paid out during the nonworking years.5.Installment Loans: Consumer finance firms provide small installment loans toindividual consumers.This kind of consumer credit allows people without sufficient savings to purchase appliances such as television sets, washing machines, and microwave ovens6.Mutual Funds:A mutual fund is a portfolio of stocks, bonds, or other assetspurchased in the name of a group of investors and managed by a professional investment company or other financial institution.7.Open-end mutual funds: Open-end mutual funds are willing to repurchase theshares they sell from investors at any time.8.Closed end: Closed-end mutual funds do not repurchase the shares they sell.9.Investment Bank:It is a financial institution that helps corporations raise funds.10.Securities Brokers:Securities brokers and dealers conduct trading in secondarymarkets.11.Brokers: Brokers are pure intermediaries who act as agents for investors in thepurchase or sale of securities.12.Securities Dealers: Security dealers link buyers and sellers by standing ready tobuy and sell securities at given prices.anized Exchange: An organized exchange actually functions as a hybrid of anauction market (in which buyers and seller trade with each other in a central location14.dealer market: A dealer market (in which dealers make the market by buying andselling securities at given prices)Chapter 51.Interest rate：The willingness to postpone purchases into the future is a function ofthe reward.2.Future Values: future value is the value on some future date of an investmentmade today.3.Present Value:Present value is the value in the present of a payment that ispromised to be made in the future.4.Nominal Interest Rates: interest rate that is adjusted for expected changes in theprice level so that it more accurately reflects the true cost of borrowing.补：The interest rate before taking inflation into account. The nominal interest rate is the rate quoted in loan and deposit agreements. The equation that links nominal and real interest rates is:(1 + nominal rate) = (1 + real interest rate) (1 + inflation rate).It can be approximated as nominal rate = real interest rate + inflation rate.5.Real Interest Rates: （补）An interest rate that has been adjusted to remove theeffects of inflation to reflect the real cost of funds to the borrower, and the real yield to the lender. The real interest rate of an investment is calculated as the amount by which the nominal interest rate is higher than the inflation rate.Real Interest Rate = Nominal Interest Rate - Inflation (Expected or Actual) Chapter 6Money Market：Money market is the market for short-term creditMoney market provides short term debt financing and investment.1.Treasury Bills：A short-term debt obligation backed by the U.S. government witha maturity of less than one year. T-bills are sold in denominations of $1,000 up toa maximum purchase of $5 million and commonly have maturities of one month(four weeks), three months (13 weeks) or six months (26 weeks).2.Negotiable Certificates of Deposit (CDs)：The term CD stands for Certificate ofDeposit. A CD is simply a short- to medium-length investment. Most CDs have a maturity of 1-12 months.mercial Paper：Commercial paper securities are unsecured promissory notes,issued by corporations that mature in no more than 270 days.4.Banker’s Acceptance：Banker’s acceptances are money market instrumentscreated in the course of financing international trade.An acceptance is a financial instrument designed to shift the risk of international trade to a third party willing to take on that risk for a known cost.5.Repurchase Agreements：Repurchase agreements (repos) are short-termagreements in which the seller sells a government security to a buyer and simultaneously agrees to buy the government security back on a later date at a higher price.6.Money Market Mutual Funds：MMMFs are funds that aggregate money from agroup of small investors and invest it in money market instruments.7.open-ended fund：An open-ended fund is one that invests in securities and sellsdirect claims on the securities to investors.Chapter 71.Central Bank：The central bank is the financial institution designed to regulateand control the money supply of a nation, with the goal of fostering economic growth without inflation.2.expansionary policy：lower interest rates, raises both growth and inflation over theshort run3.restrictive policy：Higher interest rates, reduces both growth and inflation.4.Dollar hegemony: dollar hegemony means that managing the US dollar thereforenot only affects the US economy but all economies.Chapter 81.Monetary policy：Defined as the use of various tools by the central bank tocontrol the availability of loanable funds in an effort to achieve national economic goals, such as full employment and reasonable price stability.2.Reserve Requirements: Reserve requirements are a percentage of depositoryinstitutions' demand deposit liabilities that must be kept on deposit at the central bank as a requirement of banking regulations.3.Discount Rate：Discount rate is the interest rate charged by a central bank on loansto commercial banks.4.Open Market Operations：Open market operations, the central ban k’s purchase orsale of bonds in the open marketOpen market purchases：Open market purchases expand reserves and the monetary base, thereby raising the money supply and lowering short-term interest rates.Open market sales：Open market sales shrink reserves and the monetary base, lowering the money supply and raising short-term interest rates.Chapter 9Capital Market：The capital market is the market in which long-term debt (generally those with original maturity of one year or greater) and equity instruments are traded.1.The primary market：The primary market is where new issues of stocks and bondsare introduced. Investment funds, corporations, and individual investors can purchase all securities offered in the primary market.anized Securities Exchanges：Exchange rules govern trading to ensure theefficient and legal operation of the exchange, and the exchange’s board constantly reviews these rules to ensure that they result in competitive trading.3.Over-the-Counter Markets：Securities that are not listed on one of the exchangestrade in the over-the-counter market. This market is not organized in the sense of having a building where trading takes place.4.NSADAQ：shows bid and asked prices for thousands of OTC-traded securities onvideo screens hooked up to a central computer system.5.Bonds：Bonds are securities that represent a debt owed by the issuer to theinvestorMunicipal bonds：These are issued by state and local governments or their agencies to pay for public improvements, reducing debt, or other purposesCorporate bonds：These are issued by corporations that want to raise money for their business venture, ranging from balancing their cash flow to buying new equipment, building new facilities, or spending on new research.Government bonds：Issued by the Federal government or one of the its agencies.6.Treasuries: Treasuries bills, notes and bonds are collectively called “Treasuries”.Treasury Bills (T-bills): These are short-term securities that mature in a year or less. You buy them at a discount price and at the end of the term, you are repaid the full price.Treasury Notes: Theses are issued for the intermediate term, such as 2 years up to10 years. Expect to earn a little higher interest rate than what you could get from aT-bill. Interest is paid every 6 months.Treasury Bonds: Theses are issued for the long term, generally from 10 years to30 years. Expect to earn a higher interest rate than what you could get from aT-note. Interest is paid every 6 months.Savings Bonds: They are government bonds designed especially for individual investors. As such, they can generally only be redeemed by their original owner, except in limited circumstances.7.Primary market:bonds sold for the first time.Secondary market: the resale of bonds some time after their initial offering.8.Face Value: The face value, or par value, of a bond is the value of the bond atmaturity, the date when the loan is paid off. A common face value is $1,000 per bond.9.Coupon Rate: A bond’s coupon rate refers to the amount of interest that will bepaid based on the face value of the bond.10.Yield:The yield is the discount rate or interest rate that an investor wants frominvesting in a bond.11.Stocks:A share of stock in a firm represents ownershipCommon stock:makes up the majority of stocks. As a common stock holder, you have a right to claim dividends and get to have one vote per share when electing board of directors.Preferred stock:does not usually include voting rights and pays a specified dividend, because of which the stock price does not rise and fall along with the company profits.Bull Market: indicates the constant upward movement of the stock market.Bear Market: indicates the continuous downward movement of the stock market.12.Mortgages: Mortgages are loans to households or firms to purchase housing, land,or other real structure, where the structure or land itself serves as collateral for the loans.13.Discount points: Discount points are interest payments made at the beginning of aloanChapter 10Financial derivatives:Financial derivatives are financial contracts, or financial instruments, whose values are derived from the value of something else ( known as the underlying).1.Exchange-traded derivatives (ETD): are those derivatives products that are tradedvia specialized derivatives exchanges or other exchanges.Over-the counter (OTC) derivatives:They are contracts that are traded ( and privately negotiated) directly between two parties, without going through an exchange or other intermediary.2.Forward: A forward, or forward contract, is an agreement between a buyer and aseller to exchange a commodity or financial instrument for a specified amount of cash on a prearranged future date.3.Future: a future, or futures contract, is a forward contract that has beenstandardized and sold through an organized exchange.Hedger: tries to minimize risk by buying or selling now in an effort to avoid risking or declining futures pricesSpeculator: try to profit from the risks by buying or selling now in anticipation of rising or declining future prices4.Initial margin: represents a good faith deposit that serves to cover losses if pricesmove against the trader.5.Options:Options are contracts that give the purchaser the right to buy or sell theunderlying financial instrument at a specified price within a specific period of time(1)There are two basic options: puts and calls:A call gives the holder the right to buy an asset at a certain price within a specificperiod of timeA put option gives the holder the right to sell an asset at a certain price within aspecific period of time.(2)There are two types of option contracts:American options can be exercised at any time up to the expiration date of the contract,European options can be exercised only on the expiration date(3)How to Read An Option TableColumn 1: Strike price: This is the stated price per share for which an underlying stock may be purchased (for a call) or sold ( for a put) upon the exercise of the option contract. Option strike prices typically move by incrementsof $2.50 or $5 (even though in the above example it moves in $2. increments).Column 2: Expiry date: This shows the termination date of an option contract.Remember that US listed options expire on the third Friday of the expiry month.Column 3: Call or Put: This column refers to whether the option is a call or put.Column 4: V olume: This indicates the total number of options contracts traded for the day. This volume of all contracts is listed at the bottom of each table.Column 5: Bid: This indicates the price someone is willing to pay for the options contract.Column 6: Ask:This indicates the price at which someone is willing to sell an options contract.Column 7: Open Interest: Open interest is the number of options contracts that are open; these are contracts that have neither expired nor been exercised.6.Swaps: A swap is an agreement between two parties to exchange sequences ofcash flows for a set period of time.Interest Rate Swap:Interest rate swaps involve the exchange of one set of interest payments for another set of interest payments, all denominated in the same currency.Currency Swap:It involves exchanging principal and fixed interest payments on a loan in one currency for principal and fixed interest payments on a similar loan in another currency.Chapter 11foreign exchange rates：The prices of foreign currencies expressed in terms of other currencies are called foreign exchange rates.1．Spot Transaction：A spot transaction is a straightforward (or “outright”) exchange of one currency for another. (This trade represents a “direct exchange” between two currencies and has the shortest time frame2．Outright Forwards：An outright forward transaction, like a spot transaction, is a straightforward single purchase/sale of one currency for another3．FX Swaps：A swap is an agreement between two parties to exchange payments based onidentical notional principle. In a swap, two parties exchange currencies for a certain length of time and agree to reverse the transaction at a later dateIn the FX swap market, one currency is swapped for another for a period of time, and then swapped back, creating an exchange and re-exchange.short-dated swap：both dates are less than one month from the deal dateforward swap：one or both dates are one month or more from the deal date5.Currency Swaps：In a typical currency swap, counterparties will(1)exchange equal initial principal amounts of two currencies at the spot exchangerate,(2)exchange a stream of fixed or floating interest rate payments in their swappedcurrencies for the agreed period of the swap, and then(3)re-exchange the principal amount at maturity at the initial spot exchange rate.6.Over-the-Counter Currency Options:A foreign exchange or currency option contract gives the buyer the right, but notthe obligation, to buy (or sell) a specified amount of one currency for another at a specified price on (in some cases, on or before) a specified date.6.Exchange-Traded FuturesIn the U.S. exchanges, a foreign exchange futures contract is an agreement between two parties to buy/sell a particular (non-U.S. dollar) currency at a particular price on a particular future date, as specified in a standardized contract common to all participants in that currency futures exchange.7.Exchange-Traded Currency OptionsExchange-traded currency options, like exchange-traded futures, utilize standardized contracts—with respect to the amount of the underlying currency, the exercise price, and the expiration date.The option buyer—who has no further financial obligation after he has paid the premium—is not required to make margin payments.The option writer—who has all of the financial risk—is required to put up initial margin and to make additional (maintenance) margin payments if the market price moves adversely to his position.Chapter 12Balance of Payments：A country’s balance of payments is commonly defined as the record of transactions between its residents and foreign residents over a specified period.A debit entry records a transaction that results in a domestic resident making apayment abroad. A debit entry has a negative value in the balance-of-payments account.A credit entry records a transaction that results in a domestic resident receiving apayment from abroad. A credit entry has a positive value in the balance-of-payment account.1.The Current Account：The current account measures the flow of goods, services,and income across national borders.（1）Goods：The goods category includes imports and exports of tangible goods such as cars, computers, clothes, televisions, etc.If a country’s imports more than it exports in this category, then it is said to have a trade deficit.If a country’s exports more than imports it in this category, then it is said to have a trade surplus.（2）Services：The services category includes flows of payment in exchange for services countries provide to each other: transportation, insurance, banking, tourism, etc.（3）income: The income category measures cross-border compensation of employees.（4）Transfer Payments：Transfer payments include unilateral gifts or payments from private citizens and government of a country to people living abroad or vice versa.3．The Capital and Financial Account：The capital and financial account includes a variety of sub-accounts all dealing with purchases and sales of financial assets or real estate (stocks, bonds, land, buildings, businesses, etc.).4．The Official Settlements Balance：The official settlements balance measures the transactions of financial assets and deposits by official government agencies.5.Deficits and Surpluses in the Balance of Payments：The so-called balance-of-payments deficit or surplus is something other than the overall balance of payments.A balance-of-payments deficit refers to a situation in which the official settlements balance is positive.A balance-of-payments surplus：A situation where the sum of the debits and credits in the current and the capital and financial account is positive means that private payments received from foreigners exceed private payments made to foreigners. In this case, the official settlements balance is negative, and there is a balance-of-payments surplus.A balance-of-payments equilibrium refers to a situation where the sum of the debits and credits in the current account and capital and financial account is zero, and thus the official settlements balance is zero.Chapter 131.Letters of Credit A letter of credit is an internat ional bank’s future promise to payfor goods stored overseas or for goods shipped between two countries。
金融学1~4章
第一章11The _______ is designed to finance long-term investments, making possible the construction of factories, office buildings, highways, bridges, schools, homes, and apartments.---------是专为长期投资提供的融资,从而得以建设工厂、写字楼、公路、桥梁、学校、住宅,公寓。
A) money market货币市场B) capital market资本市场C) secondary market二级市场D) negotiated market讲价市场E) primary market一级市场22Providing loanable funds to supplement current income in order to sustain current living standards represents what financial service area?为了补充现有的收入,维持目前的生活水平而提供可贷资金代表了哪种金融服务功能?A) payments services支付服务B) thrift services节俭服务C) agency services代理服务D) credit services信贷业务E) none of the above无上述33Trading in securities previously issued takes place in the:已经发行过的证券交的易发生在:A) open market公开市场B) secondary market二级市场C) primary market一级市场D) negotiated market议价市场E) capital market资本市场44The financial system and financial markets are responsible for providing which of the following services?金融体系和金融市场有责任提供下列哪项服务?A) Credit services信贷业务B) Payment services支付服务C) Liquidity流动性D) Facilitating the flow of savings推动积蓄的流动E) All of the above以上所述的所有55A(n) _____ market exists if the market is fully competitive and the same information is available to all participants.一个(n)充分竞争并且所有的参与者可以得到相同信息的市场是--------市场。
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