金融專業(yè)英語詞匯

1、a banding machine 自動存取機a deposit form 存款單a means of payment 支付手段 a medium of exchange交換媒介 a standard of value 價值標準 a store of value 儲藏手段 account number 帳目編號ADR(American Depository Receipt)美國存托憑證/存股證adverse balance 逆差an application form 申請單at fire sale prices 超低價 at par 平價 at par 以票面價值計 auction 拍賣 ba

2、ck-up credit line備用信貸額bad debts 壞帳bailout 救助 Bandars note 莊票，銀票bank long-term repurchase agreements 銀行長期回購協(xié)議 bank of communications 交通銀行bank overnight repurchase agreements 銀行隔夜回購協(xié)議 bank statement 對帳單banker 銀行家bankers acceptance 銀行承兌匯票 banking holding company 公司銀行 banking hours, business hours 營業(yè)時間b

3、earer check 不記名支票bearer note不記名票價blank check 空白支票blue chips 藍籌股bond holder債券持持有者bond 債券 bond, debenture, debts 債券bond, debenture, debts債券; bonus share 紅股bonus share紅股; book value 帳面價值 bookkeeper 簿記員bookkeeping 簿記branch bank 銀行分行branch banking 銀行分行制 broker 經(jīng)紀人broker 經(jīng)紀人 broker/dealer 券商broker/dealer券

4、商; business accounting 商業(yè)會計buy out 購買 ( 某人的 ) 產(chǎn)權(quán)或全部貨物 buying rate 買入價 canceled check 已付支票capital market 資本市場capital market 資本市場 capital stock 股本 cash account 現(xiàn)金帳cash book 現(xiàn)金出納帳cash check 現(xiàn)金支票central bank 中央銀行 certificate of deposit 存單certificate of deposits 存單 chartered bank 特許銀行Chase Bank 大通銀行check

5、 book 支票本check for transfer 轉(zhuǎn)帳支票check stub, counterfoil 票根check 支票checking accounts, 活期存款 circulate 流通 clearing and settlement 清算/結(jié)算clearing and settlement清算/結(jié)算; clearing bank 清算銀行clearing house 票據(jù)交換所closed-end securities investment fund 封閉式證券投資基金closed-end securities investment fund 封閉式證券投資基金; coll

6、ateralize 擔保 collective market cap 市場資本總值 commercial banks 商業(yè)銀行 commerical paper 商業(yè)票據(jù) commission 傭金commodity money 商品貨幣 commodity/financial derivatives 商品/金融衍生產(chǎn)品commodity/financial derivatives 商品/金融衍生產(chǎn)品; component index 成份指數(shù)composite index 綜合指數(shù)computerized accounting 電腦化會計confirming bank 保兌銀行consoli

7、dation 兼并 construction bank 建設(shè)銀行contract 合同 controlling shareholder 控股股東convertible bond 可轉(zhuǎn)換債券convertible bond可轉(zhuǎn)換債券; corporate bond 企業(yè)債券corporate bond企業(yè)債券; corresponding bank 往來銀行cost accounting 成本會計credit bureau 商業(yè)興信所credit card 信用卡credit cooperatives 信用社credit creation 信用創(chuàng)造 credit department 銀行的信用

8、部credit rating 信譽級別 credit swap 互惠貸款 credit trading 信用交易credit union 合作銀行credit union 信用合作社 cross rate, arbitrage rate 套匯匯率crossed check 橫線支票current-account 經(jīng)常項目 dealer 交易員 debenture 債券debt chain 債務(wù)鏈default risk 拖欠風(fēng)險 default 不履約 deficit 虧損 deflation 通貨緊縮 deflation 通貨收縮deposit book, passbook 存折deposi

9、t receipt 存款收據(jù)depositor 存戶depreciation accounting 折舊會計devaluation 貨幣貶值direct exchange 直接（對角）套匯direct quoation method 直接報價法 discount bank 貼現(xiàn)銀行discount rate, bank rate 貼現(xiàn)率discount 貼水 discount 貼現(xiàn)discount 貼現(xiàn) dividend紅利/股息; dividend 股息 dividend 紅利/股息division of labor 勞動分工 domestic bank 國內(nèi)銀行domestic curre

10、ncy 本幣 economic boom 經(jīng)濟繁榮economic crisis 經(jīng)濟危機economic cycle 經(jīng)濟周期economic depression 經(jīng)濟蕭條economic recession 經(jīng)濟衰退economic recovery 經(jīng)濟復(fù)蘇electronic banking 電子銀行 endorser 背書人equitable tax system 等價稅則eurobond market 歐洲債券市場eurodollar 歐洲美元 euronote歐洲票據(jù)exchange bank 匯兌銀行face amount 面值 face value 面值 falter 搖搖

11、欲墜 favorable balance 順差Fed fund 聯(lián)邦基金 Federal Reserve Bank (FRB)聯(lián)邦儲備銀行Federal Reserve 美聯(lián)儲 fiat money 法定通貨 file for bankruptcy 申請破產(chǎn) financial institution 金融機構(gòu) financial trust 金融信托公司financial turmoil/meltdown 金融危機 financing 融資fixed term time deposit定期支付存款fixed-rate 固定比率 floating rate 浮動利率 floating-rate

12、 note 浮動利率票據(jù)floating-rate 浮動比率 foreign currency (exchange) reserve 外匯儲備foreign exchange crisis 外匯危機foreign exchange fluctuation 外匯波動foreign exchange 外匯 forged check 偽支票forward transaction 遠期交易 fund custodian bank 基金托管銀行fund custodian bank基金托管銀行; fund manager 基金經(jīng)理/管理公司fund manager基金經(jīng)理/管理公司; GDR(Globa

13、l Depository Receipt) 全球存托憑證/存股證general ledger 總帳gilt-edged bond 金邊債券glolbal corporation 跨國公司 go under 破產(chǎn) gold reserve 黃金儲備hard currency 硬通貨hedge fund 對沖基金hedge對沖買賣、套期保值home loan bank 家宅貸款銀行idle capital 游資illiquidl assets 非流動資產(chǎn) indirect exchange 間接（三角）套匯indirect quoation method 間接報價法 industrial bank

14、 實業(yè)銀行inflation 通貨膨脹inflation 通貨膨脹 information disclosure 信息披露innovation到期交易insider trading/dealing 內(nèi)幕交易insider trading/dealing內(nèi)幕交易; institutional investor 機構(gòu)投資者institutional investor機構(gòu)投資者; inter-bank money market銀行同業(yè)貨幣市場interest rate ceiling 利率上限interest rate controls 利率管制interest rate floor 利率下限int

15、ermediary 中介機構(gòu)international balance of payment 國際收支international monetary system 國際貨幣制度investment bank 投資銀行investment 投資IPO(initial public offering) 新股首發(fā)；首次公開發(fā)行 issuer 發(fā)行人job machine 就業(yè)市場 joint venture bank 合資銀行journal, day-book 日記帳，流水帳junk bond 立即債券land bank 土地銀行l(wèi)arge-denomination time deposits 大額定

16、期存款 lead bank牽頭銀行l(wèi)ease financing租賃融資legal sanction 法律制裁 legal tender 法定貨幣 letter of credit 信用證leverage 杠桿 liquid assets 流動資產(chǎn) liquidate assets 資產(chǎn)清算 liquidity 流通性local bank 本地銀行London Interbank Offered Rate(LIBOR)倫敦同業(yè)優(yōu)惠利率margins, collateral 保證金margins, collateral保證金; market capitalization 市值market cap

17、italization市值; market manipulation 市場操縱market manipulation市場操縱; mark-to-market 逐日盯市mark-to-market逐日盯市; markup 價格的漲幅 medium term loan 中期貸款merchant bank商業(yè)銀行merger and acquisition收購兼并merger and acquisition收購兼并。 monetary market 貨幣市場monetary policy 貨幣政策 money (financial) market 金融市場money in circulation 貨

18、幣流通量money market mutual funds 貨幣市場互助基金 money market 貨幣市場 money shop, native bank 錢莊mutual savings bank 互助儲蓄銀行national budget 國家預(yù)算national gross product 國民生產(chǎn)總值negotiable order of withdrawal accounts大額可轉(zhuǎn)讓提款單 negotiable share 可流通股份negotiable share可流通股份; negotiation bank 議付銀行neogotiable time deposit議付定期

19、存款non interest-bearing reserves無息儲備金note issue 紙幣發(fā)行量note issurance facility票據(jù)發(fā)行安排note 票據(jù) on the hook 被套住 open/close a position 建/平倉open-end securities investment fund 開放式證券投資基金open-end securities investment fund 開放式證券投資基金; option forward transaction 擇期交易 order check 記名支票original maturity 原始到期期 限 out

20、 of circulation 退出流通 outstanding check 未付支票overdraft, overdraw 透支overseas bank 國外銀行p/e (price/earning) ratio 市盈率p/e ratio市盈率;(price/earning) paper currency 紙幣 parent company 母公司 pay-in slip 存款單paying bank 付款銀行payment versus delivery 銀券交付; payment versus delivery 銀券交付pension funds 養(yǎng)老基金 physical capit

21、al 實際資本 pickup in rice 物價上漲 portfolio management 有價債券管理post office savings bank 郵局儲蓄銀行premium 升水 premium 溢價president 行長primary market 一級市場principal 本金principal本金private deposits 私人存款promissory note(P.N.p/n)本票proprietary trading 自營proprietary trading自營; prospectus招股說明書; prospectus招股說明書public accounti

22、ng 公共會計public bond 公債put / call option 看跌/看漲期權(quán)put / call option看跌/看漲期權(quán); quote 報價 raised capital/proceeds 籌資rating agency 評級機構(gòu)real estate 不動產(chǎn) red chips紅籌股repurchase agreements 回購協(xié)議 requesting bank 委托開證銀行reserve bank 準備銀行reserve ratio 準備金比率 reserve 儲備 retail / private investor 個人投資者/散戶retail/private i

23、nvestor個人投資者/散戶; revaluation 貨幣增值revolving cerdit 循環(huán)信用證，rights issue/offering 配股rights issue/offering配股; road show 路演roll 展期 rubber check 空頭支票savings bank 儲蓄銀行secondary listing 第二上市secondary market 二級市場securities loan 融券securities 證券self-service bank 無人銀行selling rate 賣出價 sell-off 證券的跌價 settlment and

24、 delivery 交割 share capital 股本share, equity, stock 股票、股權(quán)share, equity, stock股票、股權(quán);shore up confidence 提振市場信心 small-denomination time deposits 小額定期存款 soft currency 軟通貨specimen signature 簽字式樣spot transaction 即期交易 spread 差幅 spread利差stave off 擋開 , 避開 , stock exchange 股票交易所stock 股票 stock, share 股票strong r

25、oom, vault 保險庫subscribe 申購subsidiary ledger 分戶帳surplus funds 過剩基金 surplus 結(jié)余swap transaction 調(diào)期交易 swap掉期交易syndicated credit銀團貸款syndication辛迪加take a nosedive （股市）大跌 take over 收購 tax collection 稅收 the Federal Reserve Board 聯(lián)邦儲備委員會 the Federal Reserve System 聯(lián)邦儲備系統(tǒng) the gold standard 金本位 the liquidity s

26、cale 流動性指標 the purchasing power of money 貨幣購買力the stock market crash 股市風(fēng)暴 thrift institutions 存款機構(gòu) tighter credit 緊縮信貸 time deposit 定期存款 to cash 兌現(xiàn)to counter sign 雙簽to deposit 存款to dishonor a check 拒付to endorse 背書to honor a check 兌付to suspend payment 止付transfer price 轉(zhuǎn)讓價格 transnational status 跨國優(yōu)勢 t

27、ravelers check 旅行支票travelerschecks 旅行支票 treasury /government bond 國庫券/政府債券treasury bill 國庫券treasury bills 國庫券 Treasury bond 財政部公債 treasury/government bond國庫券/政府債券; trust company 信托公司trust institution 銀行的信托部trustee savings bank 信托儲蓄銀行tumble 下跌 turnover rate 換手率underwriter承銷商underwrite包銷，認購underwritin

28、g facility包銷安排unincorporated bank 錢莊unit banking 單一銀行制 unit trust 信托投資公司unsecured credit無擔保貸款venture capital 風(fēng)險資本 warrant 認股權(quán)證welfare capitalism 福利資本主義 wholesale 批發(fā) 按市價訂購股票 market order保證付款 del credere保證公司債券 Guaranteed Bonds報告式 Report Form備抵法 Allowance method備抵壞帳 Bad debt allowance背書 Endorse 拒付費 Pro

29、test fee背書 endorsement|indorsement被纏住 entangled本國貨幣 domestic currency本金 Principal本票 Promissory note本票 promissory note (P/N)本票 promissory notes本票，期票 promissory notes比較財務(wù)報表 Comparative financial statements比率 Ratios編制（報表） Prepare撥款 appropriation補償貿(mào)易 compensatory trade, compensated deal不帶息票據(jù) Non-interes

30、t bearing note布雷頓森林體系 The Bretton Woods System部分參加優(yōu)先股 Partially participating preferred stock部分認付 partial acceptance財務(wù)報表 Financial Statement財務(wù)報表 Financial Statements財務(wù)報表分析 Analysis of financial statements財務(wù)報告 Financial Report財務(wù)分析 Financial Analysis財務(wù)會計 Financial Accounting財務(wù)活動 Financing activities財務(wù)

31、狀況變動表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis財政 public finance財政部 the Ministry of Finance財政管理機構(gòu) fiscal authorities財政年度fiscal year產(chǎn)成品存貨 Finished goods inventory償債基金 Sinking fund償債基金 Sinking fund成本法 Cost method成本法 Cost method成本法 Cost method成本會計 Cost Accounting成本或市價孰低法 Lower of cost or market or LCM成本率 Cost ratio成本推進式通貨

32、膨脹 cost-push inflation成本推進型 cost push承兌|認付 acceptance承兌交單 documents against acceptance (D/A)承銷人 Consignee持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption赤字 deficit赤字 deficit充分需求 adequate demand出票人 Maker除息日 Ex-dividend date除息日 Ex-dividend date儲備貨幣 reserve currency儲蓄銀行 saving banks創(chuàng)立合并 Consolidation從業(yè)人員 em

33、ployed person存貨 Inventory存貨盈余或短缺 Inventory overages and shortages存貨周轉(zhuǎn)率 Inventory turnover存款 to deposit in a bank|to put in a bank|存款單 CD(certificate of deposit)存入保證金 Refundable deposits打折扣出售 to sell at a discount打折扣購買 to buy at a discount打折扣-讓價 to reduce|to make a reduction代銷 offer for sale帶息票據(jù) Inte

34、rest bearing note擔保 ensure擔保書 trust receipt|letter of indemnity單步式 Single-step單一的實體 a single entity單張承兌 general acceptance單張匯票 sola of exchange|sole of exchange當日匯率|成交價 currency rate到期日 Maturity date到期日 Maturity date到期直接償付 Repayment at maturity到期值 Maturity value抵押貸款 mortgage lending抵押公司債券 Mortgage B

35、onds抵押借款 Mortgage loan遞延所得稅負債法 Deferred income tax liability method電匯 telegraphic transfer (T.T)電匯匯率|電匯率| T.T. rate|telegraphic transfer rate定額備用金 Imprest petty cash定期付款 payment on term定期盤存 Periodic inventory定向發(fā)行 introduction短期匯票 short bill短期外債 short term external debt兌現(xiàn)率|兌現(xiàn)匯率 demand rate多步式 Multi-s

36、tep多頭買升 buying long發(fā)行成本 Issuance cost發(fā)行在外股本 Outstanding capital stock繁榮 boom非凡的牛市 a raging bull非累積優(yōu)先股 Noncumulative preferred stock非現(xiàn)金發(fā)行 Issuance for noncash consideration費用 Expense分批認定法 Specific identification分期付款 instalment分期還本公司債券 Serial Bonds浮動匯率 floating/flexible exchange rate付款 to pay|to make

37、payment|付款被拖延 to be in arrears with payment付款方法 mode of payment付款匯率 pence rate付款交單 documents against payment (D/P)付清|支付全部貨款 payment in full|full payment付息日 Payment date負債 Liability負債 Liability附上利息 to draw interest附屬公司 Subsidiary company附條件背書 conditional endorsement附條件認付 conditional acceptance復(fù)蘇 reco

38、very副保|抵押品|付屬擔保物 collateral security改革 fashion改寫|換新票據(jù) renewed bill個人收入 personal income跟單匯票 documentary bill工資 wages工資價格螺旋上升 wage-price spiral工作底稿 Worksheet工作底稿 Worksheet工作量法 Units-of-production method (UOP)公共債務(wù) membership criteria公開發(fā)行 public issue公司 Corporation公眾會計 Public Accounting購貨 Purchase購貨日記帳

39、Purchase Journal購貨折讓和折扣 Purchase allowance and discounts購買合并 Combination by purchase股本 Capital stock股東 Shareholder股東權(quán)益 Stockholders equity股利 Dividend股利收益率 Dividend yield ratio股利宣布日 Declaration date股利政策 Dividend policy股利支付日 Date of payment股票 equities股票的合并發(fā)行 Lump-sum sales of stock股票股利 Stock dividend股

40、票股利 Stock dividends股票交易所 bourse股票經(jīng)紀人 stockbroker股權(quán)登記日 Date of record股權(quán)登記日 Date of record固定匯率 fixed exchange rate固定資產(chǎn) Plant assets or Fixed assets掛牌匯率|名義匯率 nominal rate關(guān)稅 tariff官方匯率 official rate管理會計 Management Accounting歸個人支配的收入 disposable personal income規(guī)模經(jīng)濟 scale economcies國際儲備 international reser

41、ve國際貨幣基金 the IMF國際收支 balance of payments國際債券 international bonds國民生產(chǎn)總值 gross antional product國內(nèi)匯票 inland Bill國外匯票 foreign Bill過時 Obsolescence還債 to discharge行政開支 administrative expenses合并 merger合并財務(wù)報表 Consolidated financial statements合并法 Consolidation method合伙人企業(yè) Partnership合同 contract合約價 exercise pr

42、ice核定股本 Authorized capital stock后進先出法 Lost-in, first-out or LIFO壞的影響 adverse effect壞帳費用 Bad debt expense換取現(xiàn)金 to convert into money|回報 return on investment回報率 rate of return回扣 to rebate匯兌合約 exchange contract匯兌合約預(yù)約 forward exchange contract匯價|兌換率 exchange rate|rate of exchange匯款|寄錢 to remit|to send mo

43、ney匯率 exchange rate匯率 exchange rate匯率機制 exchange rate regime匯率機制 REM匯票匯單用語匯票交割|匯票議付 negotiation of draft會計分錄 Journal entry會計分期假設(shè) Time-period Assumption會計假設(shè) Accounting Assumptions會計科目 Account會計目標 Accounting Objectives會計實務(wù)過程 Accounting Procedures會計信息系統(tǒng) Accounting information System會計循環(huán) Accounting Proc

44、edure/Cycle會計要素 Accounting Elements會計原則 Accounting Principles會計主體假設(shè) Separate-entity Assumption惠請付款 kindly pay the amount|或有負債 Contingent或有利得 Gain contingencies或有事項 Contingency或有損失 Loss contingencies貨幣貶值 currency devaluation貨幣供應(yīng) money supply貨幣購買力會計 Purchasing-power accounting貨幣購買力損益 Purchasing-power

45、gains or losses貨幣化 monetization貨幣計量假設(shè) Unit-of-measure Assumption貨幣控制工具 instruments of monetry control貨幣聯(lián)盟 Monetary Union貨幣收入 money income貨幣性負債 Monetary liabilities貨幣性資產(chǎn) Monetary assets貨幣選擇權(quán)（期貨） currency option貨幣政策工具 tools of monetary policy貨幣主義者 monetariest貨幣總監(jiān) controller of the currency貨到付款|現(xiàn)金提貨 ca

46、sh on deliver (C.O.D.)貨到付現(xiàn)款 cash on arrival機構(gòu)投資者 institutional investor極度通貨膨脹 hyperinflation即期付款 spot cash|cash down|cash on the nail即期匯率 spot rate即期匯票 sight bill|bill on demand即時付款 prompt cash記名公司債券 Registered Bonds記名式背書 special endorsement|full endorsement記帳付款|會計帳目內(nèi)付款 payment on account季節(jié)性調(diào)整 seaso

47、nal adjustment繼承稅 inheritance tax寄款人 a remitter寄票供取款|支票支付 to send a cheque for payment寄銷 Consignment寄銷人 Consignor加權(quán)平均法 Weighted average加速折舊法 Accelerated depreciation method價格收益比率 price-earning ratio價益比 Price-earnings ratio價值 value監(jiān)督 surveillance監(jiān)督 to monitor減價 to deduct|to make a deduction交易 transac

48、tion交易行情表 course of exchange|exchange table交易人|議付人 negotiator繳入資本 Paid-in capital結(jié)清 to clear off|to pya off結(jié)帳 Closing entries結(jié)帳 to settle|to make settlement|結(jié)帳|清算|支付 settlement借據(jù) IOUs(I owe you)經(jīng)常帳戶 current account經(jīng)濟不景氣 recession經(jīng)濟好轉(zhuǎn) turnabout經(jīng)濟人傭金 brokerage fee經(jīng)濟商行 brokerage firm經(jīng)營租賃 Operating leas

49、e精明的討價還價交易 horse-trading凈價|最低價格付現(xiàn) net cash凈收入比例結(jié)合 net income gearing凈值 Net value競爭領(lǐng)先 frontrun拒付|退票 dishonour拒絕承兌而退票 dishonour by non-acceptance拒絕付款 to refuse payment|捐贈資本 Donated capital決策人 Decision Maker開辦費 Organization cost可比性原則 Comparability Principle可變現(xiàn)凈值 Net realizable value可兌換性 convertibility可

50、贖回公司債券 Callable Bonds可要求公司債券 Redeemable Bonds可以相信的證明 credentials可轉(zhuǎn)換公司債券 Convertible Bonds客觀性原則 Objective Principle懇求付帳 to solicit payment空頭匯票 accommodation bill空頭賣跌 selling short控股公司 Parent company庫藏股 Treasury stock庫存 inventory庫存現(xiàn)金 Cash in hand跨國公司 MNC ( Multi-National Corporation)跨國公司 Multinational

51、 Corproation寬松的財政政策 slack fiscal policy寬限日期 days of grace虧損 Loss勞動力 labor force勞動力人數(shù) labor force勞動密集型 labor-intensive累積優(yōu)先股 Cumulative preferred stock累計折舊 Accumulated depreciation歷史成本 Historical cost歷史成本原則 Cost Principle立即付款 prompt payment|immediate payment利差 interest margin利率 interest rate利潤 profit利

52、潤 profit利息率 Interest rate聯(lián)合大企業(yè) conglomerate廉價購買權(quán) Bargain purchase option (BPO)零售價格法 Retail method留存收益 Retained Earning留存收益 Retained earnings流動比率 Current ratio流動負債 Current Liabilities流動負債 Current liability流動資產(chǎn) Current assets流動資產(chǎn) Current assets壟斷兼并委員會 MMC買方出價與賣方要價之間的差價 bid-ask spreads毛利法 Gross margin

53、method貿(mào)易差額 balance of trade貿(mào)易中的存貨 inventory面值 Par value面值法 Par value method名義利率，票面利率 Nominal rate名譽支付|干與付款 payment for honour|明細分類帳 Subsidiary Ledger磨損 Wear and tear目的地抵岸價格 F.O.B destination目的地交貨價 F.O.B destination point納稅影響會計法 Tax effect accounting method年分期付款 annual payment年數(shù)總和法 Sum-of-the-years-d

54、igits method (SYD)牛市 bull market歐元 euro歐洲貨幣Eurocurrency歐洲聯(lián)盟 the European Union配比原則 Matching Principle批發(fā)物價指數(shù) Wholesale price index票據(jù)背書 to endorse a bill票據(jù)交割|讓與支票票據(jù)議付 to negotiatie a bill票面利率 Contract interest rate, stated rate平衡預(yù)算 balanced budget憑單據(jù)付現(xiàn)款 cash against documents憑提單付現(xiàn)款 cash against bills of lading破產(chǎn) insolvency普通公司債券 Ordinary Bonds普通股 common stock普通股 Common Stock普通股 Common stock普通股每股收益 Earnings per share of common stock普通股每股帳面價值 Book value per share of common stock普通股票 common stock普通