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1、Word 业务流程 business process 经营效益 business performance 债权与债务 claims and obligations 资产与负债 assets and liabilities 同业存放 due to other banks 存放同业 due from other banks 技术转让 technology transfer 股份转让 equity assignment 授信额度 line of credit 违约罚金 liquidated damages 经常账户
2、 current account 资本账户 capital account 招标 invitation for bids 推出产品 launch of a product 国际收支 balance of payments 收支（会计术语）revenues and expenses 凭单、代金券 voucher 定期/活期存单 time/demand C/D(Certificate of Deposit) 市政/公司债券municipal bond/corporate bond 结算与清算settlement/liquida
3、tion 指定行 designated bank 经办行handling bank 通知行advising bank 出票、开证行issuing bank 承兑行accepting bank 保兑行 confirming bank 议付行 negotiated bank 议价/谈判得来的合同 negotiated price/contract 代理行 correspondent bank 付款行paying bank 偿付行reimbursement bank 在××行开户 to open an account with a bank
4、 在央行的存款deposits with the PBC 在工商管理局注册 be registered with the ×××Business Administration 履行合约 perform a contract 营业额、人员流动、资金周转 turnover 准备金（正常）reserves 准备金（坏账、不良资产）provisions 不良资产/贷款 non-performing asset/loan 营业效益 business performance 创造利润 generate profit 履约保函 Performance
5、 Bond/Guarantee 投标保函 Bid Bond/Guarantee 保证金、毛利润margin 保证金交易 trade on margin 保证金存款 marginal deposit 预付款advance=advance payment 定金 down payment 工程进度款 interim payment 工程进度款付款凭证interim certificates 国外直接投资 FDI(Foreign Direct Investment) 独资企业 WOS(Whole Owned Subsidiary) 合资企业
6、 joint venture 合作、契约式企业contractual venture 注册资本 registered capital 实收资本paid-in capital 汇款单remittance 汇票draft 即期汇票sight draft 信用证 L/C(letter of credit) 表外业务 off-balance-sheet business 表内业务 on-balance-sheet business 交单业务 surrender business 境外
7、担保 external guarantee 付款交单P/D(payment against documents) 承兑交单A/D(acceptance against documents) 贸易票据 trade documents 报关 customs declaration 可行性研究feasibility studies 规定、办法、准备金 provision 偿还债务（一笔）to service a debt 偿还债务（很多，超出能力）to meet one’s obligations 不动产（企业） real estate=
8、real property=realty 抵押行为mortgage 抵押品 collateral 按揭买sth buy sth on mortgage 授权给 delegate to 债权人creditor 债务人 debit 工商统一发票/税 consolidated industrial and commercial invoice/tax 资产负债表 balance sheet 损益表 profit and loss statement 财务报表 financial statements 现金流量表s
9、tatement of cash flows 利润分配表 statement of retained earnings 流动性、安全性、盈利性 liquidity/ security/ profitability 通过资格预审 pre-qualification/become pre-qualified 流动资金 working capital 控股企业 a holding firm 跨国公司 MNE：multi-national enterprise 无形资产 intangible assets 创业 start up
10、 营业网点 outlet 采取纠偏措施take corrective actions 风险度量 risk measurement 备选方案 alternative proposal 项目立项 project identification 加速折旧/直线折旧/累计折旧accelerated/straight-line/accumulated depreciation 分阶段贷款 phased loan 不良贷款/资产non-performing loan/asset 权责发生制accrual-basis accounting 有
11、偿还能力的solvent 还债能力solvency 存货inventory 持仓 inventory holding 销售型企业merchandising firms 制造型企业manufacturing firms 待摊费用 pre-paid expenses 处理资产 depose of premises=sell off assets 一年到期长期负债 current portion of mortgage payable 保本点break-even point 底线 bottom lin
12、e 产能capacity 产能过剩over-capacity 产能不足under-capacity 佣金 commission 资本充足率要求 capital adequacy requirement 占用资本 tie up capital 私募 private placement 活期 call money 较短时间通知 short notice 宽限期 grace 本金（投资）stake 本金（存贷）principal 报销单、报账单 expense claim sheet
13、 个人花费personal expenses 为公家花费 business expenses To pay in cash/with a check/on card/ 现金付款 赊购 buy on credit 划账进货 on open account 货到付现 COD 预期投资回报率 ROI/anticipated rate of return on investment 武汉市人民政府的优惠政策 The preferential policy of the People’s Municipal Government of Wuhan
14、普通股common stock 优先股preferred stock 债转股debt- equity swap 应付账款account payable 残值residual value 承租人lessee 出租人 lesser 财务状况financial status 客方利益相关利益者 interested parties 干系人 stake-holders 管理层 management 在行的、内行的 knowledgeable 绩效考核 performance ev
15、aluation 出资 contribution of investment/investment contributed 分配（利益、收入）distribution 分配（资源、时间）allocation 余额 balance ceiling 未分配利润、留存收益 retained earnings 发展基金 expansion reserves 规模效益 scale economies 实/已缴纳资本paid-in capital 在sth.上提款 draw on sth. 抵押贷款
16、mortgage loan=secured loan 非抵押贷款 unsecured loan 其他、杂项miscellaneous 资本充足率 capital adequacy 资本、知识、劳动密集型的 capital/knowledge/labor-intensive 市场导向型的 market-oriented 问题导向型的 issue-oriented 业绩导向型的 performance-oriented 分数导向型的 score-oriented 证券securities 押金security
17、透支overdraft 负息的interest-bearing 缔结合约 enter into=conclude a contract/agreement 项目融资 project financing 下订单 to place an order with sb. for sth. 接受订单 to take an order from sb. for sth. 单据 Documents 信用证 Letter of Credit 跟单信用证 Documentary L/C 不可撤销的 irrevocable 无追索权的without rec
18、ourse 保兑的、无追索权的、不可撤销的跟单信用证 A confirmed irrevocable without recourse Documentary L/C 受益人 beneficiary 空白背书 endorsed in blank .提货单bill of lading 保险单insurance policy 装箱单 packing list 到期日 expiry date 特许经营 franchising 多样化经营 diversification 专业化经营 speciali
19、zation 资本品 capital goods 起草 draw up 实地考察 a fact-finding mission 升值 appreciation 资产/投资组合 asset/investment portfolio 保险费、溢价、加价premium 分摊 amortize 分类账 ledger 总账 general ledger 借方 debit 贷方credit 收支（一笔款）receipts and payments 收支（实体或个人）
20、revenues and expenses 合同附件（文字）appendix to a contract 合同附件（图标）exhibit to a contract 公司章程（USA）Articles of Incorporation 公司章程（UK）Articles of Association 清楚载明、标明 make out to order 原产地证书 certificate of origin 中国人民人寿保险公司 the People’s Insurance Company of China 销售确认书 sales confirma
21、tion 收货及下单人 consignee and order placed by sb. 原产国 country of origin 由开证人支付 for opener’s account 善意持有人 bona fide holders 到期日妥善付现 be duly honored at maturity 处置设备的损失/所得 loss/gain on sale of equipment 处置设备所得费用 proceeds from disposal of equipment 存货inventory
22、 商品存货merchandise inventory 普通存款 regular deposits 财政存款 fiscal deposits 应计利息 accrued interest receivable 委托贷款 entrusted loans 分支行的投资 investment in subsidiaries 从央行拆借 borrowing from PBC 自有资本 capital funds=required capital 活期存款 demand deposits 定期存款 term depo
23、sits Premises, plants and equipment 不动产，装备和设备 技改项目 capital improvement program 承诺费 commitment fee 事前规定的 pre-specified 技术规范 specifications 循环信贷协议revolving credit agreement 采购(招标) procurement 息差 spread 标的物subject matter 资本品 capital goods 房产贷款 real estate loans
24、 还贷计划 repayment scheme 辛迪加贷款Syndicated loan 合同管理 contract administration 重大开发项目a major development 超…over-run in sth(time/cost/budge) 前段负荷 front-end loan 工作内容 scope of work 经营范围scope of business 发起人、甲方sponsor 项目的阶段phase of a project 开发/投资前期 pre-de
25、velopment/pre-investment 项目执行 project implementation 项目完成与经营project completion and operation 还贷期 pay off 交钥匙工程 turn-key project 特许权 concession (为此支付的费用 royalty) 银行界 bank community 银行业 bank industrial 工艺、流程process 公司治理 corporate governance 定编、岗、员staffing 透支
26、overdraft 合格的债券 eligible bills 贷款保险费 credit insurance premiums 特许协议 concession agreement 基础设施 infrastructure 可获性 availability 资金占用了 funds/capital is tied up 经营活动/融资活动的现金流入与流出 cash flows from operating/financing activities 减去以下现金的支出 less cash payments for 销售及行政费用支出 selling &
27、administrative expense 经营活动带来的净现金流 net cash flow provided by operating activities 结算短期票据的支出 payment to settle short-term note 发行债券的专项收入 proceeds from bond issue 已付的股息 dividend paid 为建房而发行的普通股票 common stock issued for biding 出售长期的投资的收益 gain on sale of long-term investments 坏账准备金 provision fo
28、r bad debts 应计利息贷款 accrued interest loans 高考 matriculation tests 势头 momentum 耗时的 time-consuming 书面的 sth.in written=written sth. 见票即付 pay on demand 根据sb.的命令 to the order of sb. 出票人 drawer 受票人drawee 即期汇票 sight bill
29、 远期汇票 usance bill 往账，存放海外同业nostro account 来账，海外同业存款 vostro account 全球银行同业金融通讯SWIFT(Society for worldwide Inter-bank Financial Telecommunications) 密押 test key 物权凭证 title to goods 任凭sb.支配 be at the disposal of sb. 资本密集型的 capital-intensive 汇出货款 remit the proceeds (对权力的)放弃 waive …的当事人 parties to sth 合规处 Compliance Dept 修改，修正(对具有法律规定的、合同的) amend n. amendment 提名的 nominated 发货 consignment 发货人 consigner 收货人 consignee
©2010-2026 宁波自信网络信息技术有限公司 版权所有
客服电话：0574-28810668 投诉电话：18658249818
浙ICP备2021020529号-1 | 浙B2-20240490
关注我们 ：
