©2010-2025 宁波自信网络信息技术有限公司 版权所有
客服电话：4009-655-100 投诉/维权电话：18658249818
浙ICP备2021020529号-1 | 浙B2-20240490
关注我们 ：
1、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
2、 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
3、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 b
4、ankruptcy 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
5、 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
6、 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
7、 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
8、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
9、 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
10、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 de
11、posit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 b
12、ond 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
13、 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 monetizat
14、ion 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
15、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
16、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 criter
17、ia 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(certific
18、ate 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
19、 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
20、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
21、 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
22、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
23、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
24、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 ope
25、rating 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E
26、urocurrency 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; clos
27、ed-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 set
28、tlement 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/p
29、rivate 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)
30、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'
31、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
32、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 accep
33、tance 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 endors
34、ement 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 e
35、xchange||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
36、 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
37、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
38、 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 bil
39、l 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
40、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 engageme
41、nts 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
42、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
43、 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
44、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
45、 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 th
46、e 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
47、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
48、 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 Acco
49、unting 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
50、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
©2010-2025 宁波自信网络信息技术有限公司 版权所有
客服电话：4009-655-100 投诉/维权电话：18658249818
浙ICP备2021020529号-1 | 浙B2-20240490
关注我们 ：
