金融术语.doc

inflation 通货膨胀
deflation 通货紧缩
tighter credit 紧缩信贷
monetary policy 货币政策
foreign exchange 外汇
spot transaction 即期交易
forward transaction 远期交易
option forward transaction 择期交易
swap transaction 调期交易
quote 报价
settlment and delivery 交割
Treasury bond 财政部公债
current-account 经常项目
pickup in rice 物价上涨
Federal Reserve 美联储
buying rate 买入价
selling rate 卖出价
spread 差幅
contract 合同
at par 平价
premium 升水
discount 贴水
direct quoation method 直接报价法
indirect quoation method 间接报价法
dividend 股息
domestic currency 本币
floating rate 浮动利率
parent company 母公司
credit swap 互惠贷款
venture capital 风险资本
book value 帐面价值
physical capital 实际资本
IPO(initial public offering) 新股首发；首次公开发行
job machine 就业市场
welfare capitalism 福利资本主义
collective market cap 市场资本总值
glolbal corporation 跨国公司
transnational status 跨国优势
transfer price 转让价格
consolidation 兼并
leverage 杠杆
financial turmoil/meltdown 金融危机
file for bankruptcy 申请破产
bailout 救助
take over 收购
buy out 购买(某人的)产权或全部货物
go under 破产
take a nosedive （股市）大跌
tumble 下跌
falter 摇摇欲坠
on the hook 被套住
shore up confidence 提振市场信心
stave off 挡开, 避开,
liquidate assets 资产清算
at fire sale prices 超低价
sell-off 证券的跌价
reserve 储备
note 票据
discount贴现
circulate流通
central bank 中央银行
the Federal Reserve System联邦储备系统
credit union 信用合作社
paper currency 纸币
credit creation 信用创造
branch banking 银行分行制
unit banking 单一银行制
out of circulation 退出流通
capital stock股本
at par以票面价值计
electronic banking电子银行
banking holding company 公司银行
the gold standard金本位
the Federal Reserve Board 联邦储备委员会
the stock market crash 股市风暴
reserve ratio 准备金比率
division of labor 劳动分工
commodity money 商品货币
legal tender 法定货币
fiat money 法定通货
a medium of exchange交换媒介
legal sanction法律制裁
face value面值
liquid assets流动资产
illiquidy assets非流动资产
the liquidity scale 流动性指标
real estate 不动产
checking accounts,demand deposit,checkable deposit 活期存款
time deposit 定期存款
negotiable order of withdrawal accounts 大额可转让提款单
money market mutual funds 货币市场互助基金
repurchase agreements 回购协议
certificate of deposits存单
bond 债券
stock股票
travelers'checks 旅行支票
small-denomination time deposits小额定期存款
large-denomination time deposits大额定期存款
bank overnight repurchase agreements 银行隔夜回购协议
bank long-term repurchase agreements 银行长期回购协议
thrift institutions 存款机构
financial institution 金融机构
commercial banks商业银行
a means of payment 支付手段
a store of value储藏手段
a standard of value价值标准
deficit 亏损
roll展期
wholesale批发
default不履约
auction拍卖
collateralize担保
markup价格的涨幅
dealer交易员
broker经纪人
pension funds 养老基金
face amount面值
commerical paper商业票据
banker's acceptance银行承兑汇票
Fed fund 联邦基金
eurodollar欧洲美元
treasury bills 国库券
floating-rate 浮动比率
fixed-rate 固定比率
default risk 拖欠风险
credit rating信誉级别
tax collection税收
money market货币市场
capital market资本市场
original maturity 原始到期期限
surplus funds过剩基金
syndication辛迪加
underwrite包销，认购
hedge对冲买卖、套期保值
innovation到期交易
spread利差
principal本金
swap掉期交易
eurobond market 欧洲债券市场
euronote欧洲票据
Federal Reserve Bank (FRB)联邦储备银行
unsecured credit无担保贷款
fixed term time deposit定期支付存款
lead bank牵头银行
neogotiable time  deposit议付定期存款
inter-bank money market银行同业货币市场
medium term loan 中期贷款
syndicated credit银团贷款
merchant bank商业银行
portfolio management 有价债券管理
lease financing租赁融资
note issurance facility票据发行安排
bearer note不记名票价
underwriting facility包销安排
floating-rate note 浮动利率票据
bond holder债券持持有者
London Interbank Offered Rate(LIBOR)伦敦同业优惠利率
back-up credit line备用信贷额
promissory note..p/n)本票
revolving cerdit 循环信用证，即revolving letter of credit
non interest-bearing reserves无息储备金
interest rate controls 利率管制
interest rate ceiling 利率上限
interest rate floor 利率下限
破产 insolvency
有偿还债务能力的 solvent
合同 contract
汇率 exchange rate
私营部门 private sector
财政管理机构 fiscal authorities
宽松的财政政策 slack fiscal policy
税法 tax bill
财政 public finance
财政部 the Ministry of Finance
平衡预算 balanced budget
继承税 inheritance tax
货币主义者 monetariest
增值税 VAT (value added tax)
收入 revenue
总需求 aggregate demand
货币化 monetization
赤字 deficit
经济不景气 recession
a period when the economy of a country is not
successful, business conditions are bad, industrial
production and trade are at a low level and there
is a lot of unemployment
经济好转 turnabout
复苏 recovery
成本推进型 cost push
货币供应 money supply
生产率 productivity
劳动力 labor force
实际工资 real wages
成本推进式通货膨胀 cost-push inflation
需求拉动式通货膨胀 demand-pull inflation
双位数通货膨胀 double- digit inflation
极度通货膨胀 hyperinflation
长期通货膨胀 chronic inflation
治理通货膨胀 to fight inflation
最终目标 ultimate goal
坏的影响 adverse effect
担保 ensure
贴现 discount
萧条的 sluggish
认购 subscribe to
支票帐户 checking account
货币控制工具 instruments of monetry control
借据 IOUs(I owe you)
本票 promissory notes
货币总监 controller of the currency
拖收系统 collection system
支票清算或结算 check clearing
资金划拨 transfer of funds
可以相信的证明 credentials
改革 fashion
被缠住 entangled
货币联盟 Monetary Union
再购协议 repo
精明的讨价还价交易 horse-trading
欧元 euro
公共债务 membership criteria
汇率机制 REM
储备货币 reserve currency
劳动密集型 labor-intensive
股票交易所 bourse
竞争领先 frontrun
牛市 bull market
非凡的牛市 a raging bull
规模经济 scale economcies
买方出价与卖方要价之间的差价 bid-ask spreads
期货（股票） futures
经济商行 brokerage firm
回报率 rate of return
股票 equities
违约 default
现金外流 cash drains
经济人佣金 brokerage fee
存款单 CD(certificate of deposit)
营业额 turnover
资本市场 capital market
布雷顿森林体系 The Bretton Woods System
经常帐户 current account
套利者 arbitrager
远期汇率 forward exchange rate
即期汇率 spot rate
实际利率 real interest rates
货币政策工具 tools of monetary policy
银行倒闭 bank failures
跨国公司 MNC ( Multi-National Corporation)
商业银行 commercial bank
商业票据 comercial paper
利润 profit
本票，期票 promissory notes
监督 to monitor
佣金（经济人） commission brokers
套期保值 hedge
有价证券平衡理论 portfolio balance theory
外汇储备 foreign exchange reserves
固定汇率 fixed exchange rate
浮动汇率 floating/flexible exchange rate
货币选择权（期货） currency option
套利 arbitrage
合约价 exercise price
远期升水 forward premium
多头买升 buying long
空头卖跌 selling short
按市价订购股票 market order
股票经纪人 stockbroker
国际货币基金 the IMF
七国集团 the G-7
监督 surveillance
同业拆借市场 interbank market
可兑换性 convertibility
软通货 soft currency
限制 restriction
交易 transaction
充分需求 adequate demand
短期外债 short term external debt
汇率机制 exchange rate regime
直接标价 direct quotes
资本流动性 mobility of capital
赤字 deficit
本国货币 domestic currency
外汇交易市场 foreign exchange market
国际储备 international reserve
利率 interest rate
资产 assets
国际收支 balance of payments
贸易差额 balance of trade
繁荣 boom
债券 bond
资本 captial
资本支出 captial expenditures
商品 commodities
商品交易所 commodity exchange
期货合同 commodity futures contract
普通股票 common stock
联合大企业 conglomerate
货币贬值 currency devaluation
通货紧缩 deflation
折旧 depreciation
贴现率 discount rate
归个人支配的收入 disposable personal income
从业人员 employed person
汇率 exchange rate
财政年度fiscal year
自由企业 free enterprise
国民生产总值 gross antional product
库存 inventory
劳动力人数 labor force
债务 liabilities
市场经济 market economy
合并 merger
货币收入 money income
跨国公司 Multinational Corproation
个人收入 personal income
优先股票 preferred stock
价格收益比率 price-earning ratio
优惠贷款利率 prime rate
利润 profit
回报 return on investment
使货币升值 revaluation
薪水 salary
季节性调整 seasonal adjustment
关税 tariff
失业人员 unemployed person
效用 utility
价值 value
工资 wages
工资价格螺旋上升 wage-price spiral
收益 yield
补偿贸易 compensatory trade, compensated deal
储蓄银行 saving banks
欧洲联盟 the European Union
单一的实体 a single entity
抵押贷款 mortgage lending
业主产权 owner's equity
普通股 common stock
无形资产 intangible assets
收益表 income statement
营业开支 operating expenses
行政开支 administrative expenses
现金收支一览表 statement of cash flow
贸易中的存货 inventory
收益 proceeds
投资银行 investment bank
机构投资者 institutional investor
垄断兼并委员会 MMC
招标发行 issue by tender
定向发行 introduction
代销 offer for sale
直销 placing
公开发行 public issue
信贷额度 credit line
国际债券 international bonds
欧洲货币Eurocurrency
利差 interest margin
以所借的钱作抵押所获之贷款 leveraged loan
权利股发行 rights issues
净收入比例结合 net income gearing
证券行业词汇
share, equity, stock　　　股票、股权;
bond, debenture, debts　　债券;
negotiable share　　　　　可流通股份;
convertible bond　　　　　可转换债券;
treasury/government bond　国库券/政府债券;
corporate bond　　　　　　企业债券;
closed-end securities investment fund 封闭式证券投资基金;
open-end securities investment fund 开放式证券投资基金;
fund manager　　　　　　　基金经理/管理公司;
fund custodian bank　　　 基金托管银行;
market capitalization　　 市值;
p/e ratio　　　　　　　　 市盈率;(price/earning)
mark-to-market　　　　　　逐日盯市;
payment versus delivery　 银券交付;
clearing and settlement　 清算/结算;
commodity/financial derivatives 商品/金融衍生产品;
put / call option　　　　 看跌/看涨期权;
margins, collateral　　　 保证金;
rights issue/offering　　 配股;
bonus share　　　　　　　 红股;
dividend　　　　　　　　　红利/股息;
ADR　　美国存托凭证/存股证;(American Depository Receipt)
GDR　　全球存托凭证/存股证;(Global Depository Receipt)
retail/private investor　 个人投资者/散户;
institutional investor　　机构投资者;
broker/dealer　　　　　　 券商;
proprietary trading　　　 自营;
insider trading/dealing　 内幕交易;
market manipulation　　　 市场操纵;
prospectus　　　　　　　　招股说明书;
IPO　　　　　　 新股/初始公开发行;(Initial Public Offering)
merger and acquisition　　收购兼并。 

会计与银行业务用语 (汇总) 
汇款用语
汇款||寄钱 to remit||to send money
寄票供取款||支票支付 to send a cheque for payment
寄款人 a remitter
收款人 a remittee

汇票汇单用语
国外汇票 foreign Bill
国内汇票 inland Bill
跟单汇票 documentary bill
空头汇票 accommodation bill
原始汇票 original bill
改写||换新票据 renewed bill
即期汇票 sight bill||bill on demand
... days after date||... days' after date ... 日后付款
... months after date||... months' after date ... 月后付款
见票后... 日付款... days' after sight||... days' sight
见票后... 月付款... months' after sight||... months' sight
同组票据 set of bills
单张汇票 sola of exchange||sole of exchange
远期汇票 usance bill||bill at usance
长期汇票 long bill
短期汇票 short bill
逾期汇票 overdue bill
宽限日期 days of grace
电汇 telegraphic transfer
邮汇 postal order||postal note (Am.)||post office order||money order
本票 promissory note (P/N)
押汇负责书||押汇保证书 letter of hypothecation
副保||抵押品||付属担保物 collateral security
担保书 trust receipt||letter of indemnity
承兑||认付 acceptance
单张承兑 general acceptance
有条件承兑 qualified acceptance
附条件认付 conditional acceptance
部分认付 partial acceptance
拒付||退票 dishonour
拒绝承兑而退票 dishonour by non-acceptance
由于存款不足而退票 dihonour by non-payment
提交 presentation
背书 endorsement||indorsement
无记名背书 general endorsement||blank endorsement
记名式背书 special endorsement||full endorsement
附条件背书 conditional endorsement
限制性背书 restrictive endorsement
无追索权背书 endorsement without recourse
期满||到期 maturity
托收 collection
新汇票||再兑换汇票 re-exchange||re-draft
外汇交易 exchange dealing||exchange deals
汇兑合约 exchange contract
汇兑合约预约 forward exchange contract
外汇行情 exchange quotation
交易行情表 course of exchange||exchange table
汇价||兑换率 exchange rate||rate of exchange
官方汇率 official rate
挂牌汇率||名义汇率 nominal rate
现汇汇率 spot rate
电汇汇率||电汇率|| . rate||telegraphic transfer rate
兑现率||兑现汇率 demand rate
长期汇率 long rate
私人汇票折扣率 rate on a private bill
远期汇票兑换率 forward rate
套价||套汇汇率||裁定外汇行情 cross rate
付款汇率 pence rate
当日汇率||成交价 currency rate
套汇||套价||公断交易率 arbitrage
汇票交割||汇票议付 negotiation of draft
交易人||议付人 negotiator
票据交割||让与支票票据议付 to negotiatie a bill
折扣交割||票据折扣 to discount a bill
票据背书 to endorse a bill
应付我差额51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000
收到汇款 to receive remittance
填写收据 to make out a receipt
付款用语
付款方法 mode of payment
现金付款 payment by cash||cash payment||payment by ready cash
以支票支付 payment by cheque
以汇票支付 payment by bill
以物品支付 payment in kind
付清||支付全部货款 payment in full||full payment
支付部分货款||分批付款 payment in part||part payment||partial payment
记帐付款||会计帐目内付款 payment on account
定期付款 payment on term
年分期付款 annual payment
月分期付款 monthly payment||monthly instalment
延滞付款 payment in arrear
预付货||先付 payment in advance||prepayment
延付货款 deferred payment
立即付款 prompt payment||immediate payment
暂付款 suspense payment
延期付款 delay in payment||extension of payment
支付票据 payment bill
名誉支付||干与付款 payment for honour||payment by intervention
结帐||清算||支付 settlement
分期付款 instalment
滞付||拖欠||尾数款未付 arrears
特许拖延付款日 days of grace
保证付款 del credere
付款 to pay||to make payment||to make effect payment
结帐 to settle||to make settlement||to make effect settlement||to square||to balance
支出||付款 to defray||to disburse
结清 to clear off||to pya off
请求付款 to ask for payment||to request payment
恳求付帐 to solicit payment
拖延付款 to defer payment||to delay payment
付款被拖延 to be in arrears with payment
还债 to discharge
迅速付款 to pay promptly
付款相当迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly
付款相当慢 to pay slowly||to take extended credit
付款不好 to pay badly||to be generally in arrear with payments
付款颇为恶劣 to pay very badly||to never pay unless forced
拒绝付款 to refuse payment||to refuse to pay||to dishonour a bill
相信能收到款项 We shall look to you for the payment||We shall depend upon you for the

payment ||We expect payment from you
惠请付款 kindly pay the amount||please forward payment||please forward a cheque.
我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to take the

necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce

payment.
惠请宽限 let the matter stand over till then.||allow me a short extension of time. ||Kindly

postpone the time for payment a little longer.
索取利息 to charge interest
附上利息 to draw interest||to bear interest||to allow interest
生息 to yield interest
生息3% to yield 3%
存款 to deposit in a bank||to put in a bank||to place on deposit||to make deposit
在银行存款 to have money in a bank||to have a bank account||to have money on deposit
向银行提款 to withdraw one's deposit from a bank
换取现金 to convert into money||to turn into cash||to realize
折扣用语  从价格打10%的折扣 to make a discount of 10% off the price||to make 10%

discount off the price
打折扣购买 to buy at a discount
打折扣出售 to sell at a discount
打折扣-让价 to reduce||to make a reduction
减价 to deduct||to make a deduction
回扣 to rebate
现金折扣 cash discount
货到付款||现金提货 cash on deliver
货到付现款 cash on arrival
即时付款 prompt cash
净价||最低价格付现 net cash
现金付款 ready cash
即期付款 spot cash||cash down||cash on the nail
凭单据付现款 cash against documents
凭提单付现款 cash against bills of lading
承兑交单 documents against acceptance (D/A)
付款交单 documents against payment (D/P)

折扣例文
除非另有说明, 30日后全额付现, 如有错误, 请立即通知。
Net cash 30 days unless specified otherwise. Advise promptly if incorrect.
付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息

。
Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.
付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。  
Terms: 2%, 10 days or 3% cash, otherwise strictly net.
财会名词
（1）会计与会计理论
会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting
注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA
美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship
合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions
会计要素 Accounting Elements 会计原则 Accounting Principles
会计实务过程 Accounting Procedures 财务报表 Financial Statements
财务分析 Financial Analysis
会计主体假设 Separate-entity Assumption
货币计量假设 Unit-of-measure Assumption
持续经营假设 Continuity(Going-concern) Assumption
会计分期假设 Time-period Assumption 资产 Asset 负债 Liability
业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) principle
客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle