最全面的财经、会计、金融、政经等经济类相关专业英语词汇表_外资投行_cfa必备词汇

calendar year figure 历年数字call 催缴通知；认购期权call deposit 通知存款；活期存款call loan 短期同业拆借；通知贷款call margin 补仓；追加保证金call market 短期同业拆放市场call money 短期同业拆借；活期贷款call option 认购期权；看涨期权call price 赎回价格；提前赎回价call warrant 认购认股权证；回购认股权证callable share 可收回股份；可兑付股份called up share capital 已催缴股本Canadian Dollar [CAD] 加拿大元Canadian Eastern Finance Limited 加拿大怡东财务有限公司Canadian Imperial Bank of Commerce 加拿大帝国商业银行cancellation price 取消费cap 上限capital 资本；资金Capital Accord 《资本协定》capital account 资本帐；非经常帐capital account commitment balance 资本帐承担额结余Capital Adequacy Directive [CAD] 《资本充足指引》capital adequacy ratio [CAR] 资本充足比率capital allowance 资本免税额capital alteration 资本变更capital and liabilities ratio 资本负债比率capital and liquidity requirement 资本与流动资金的规定capital appreciation 资本增值Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度（CAMEL评级制度）capital assets 资本资产capital at risk 风险资本capital base 资本基础；资金基础capital charges 资本支出；资本费用capital commitment 资本承担capital contribution certificate 出资证明书capital convergence 划一资本充足比率capital cost 资本成本；建设成本；建设费用capital cover 资本保证capital deficit 资本亏绌；资本赤字capital divided into shares 资本分成股份capital element 资本因素；资本部分capital equipment 资本设备capital expenditure 资本开支；非经常开支capital expenses 资本费用capital financing 筹集资本；以非经常收入支付非经常开支的结算capital flow 资金流量capital formation 资本形成；集资capital formation figure 资本组合数字capital fund 资本基金capital gain 资本增益；资本增值capital gains tax 资本增值税capital goods 资本财货；资本货物capital grant 非经常补助金；非经常拨款；建设补助金capital grant cycle 建设补助金周期capital injection 注入资本；注资capital input 投入资本capital intensity 资本密集度capital intensive 资本密集capital investment 资本投资Capital Investment Fund 资本投资基金capital loss 资本损失capital maintenance 资本保值；资本保留capital market 资本市场；资金市场capital market instrument 资本市场票据capital money 资本款项capital money subject to a trust 信托财产资本capital movement 资本流动capital nature 资本性质capital outlay 资本支出capital portion 资本部分capital profit 资本利润capital project 基本工程项目；非经常开支项目capital receipt 资本收入capital redemption 资本赎回capital redemption business 资本赎回业务capital redemption contract 资本赎回合约capital redemption reserve 资本赎回储备capital reduction 资本减缩；减资Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划（香港联合交易所有限公司）capital repayment 偿还资本capital reserve 资本储备；后备资本capital revenue 资本收益；非经常收入capital spending 资本开支；资本支出；非经常开支capital stock 股本capital stock subscription 认缴股本；认购股本capital subsidy 建设津贴；基本建设津贴capital subvention 非经常资助金capital sum 资本额capital tax 资本税capital transfer tax 资本转移税capital turnover 资本周转率capital value 资本价值capital works project 基本工程项目Capital Works Reserve Fund 基本工程储备基金Capital Works Resource Allocation Exercise 基本工程计划资源分配工作capitalization 资本化；资本总额capitalization of interest 利息化作本金capitalized interest 化作本金的利息capitalized loan 转作资本的贷款capitalized value 资本还原值；资本化价值capitation grant 按人计算的补助金captive insurance business 专属自保保险业务car insurance 汽车保险Caribbean Development Bank 加勒比开发银行CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银行cartel 同业联盟；卡特尔cartelized rates system 联营式利率制度cash 现金；现款cash accounting system 现金会计制度cash acquisition 以现金投资所得的资产cash allowance 现金津贴cash assets 现金资产cash at bank 银行现金；银行存款cash balance 现金结余cash basis 现金收付制；收付实现制cash basis accounting 现金收付制会计；收付实现制会计cash bonus 现金红利cash book 现金出纳帐；现金簿cash client 现金客户cash commission rebate 现金回佣cash compensation 现金补偿cash contribution 现金承担额；现金分担额cash cost 直接费用；现金成本cash coupon 现金礼券cash credit 现金信贷cash deficit 现金赤字cash deposit and withdrawal 现金收支cash disbursement journal 现金支出日记簿cash disbursement slip 现金支出传票；现金支出单cash flow 现金流量；银根cash flow lending 流动现金放款；无抵押融资cash flow statement 现金流量表；现金流动表cash flow surplus 现金流量盈余cash in hand 库存现金；手头现金cash in till 备用现金cash in transit 运送中现金；在运现金cash input 投入现金cash input figure 现金投入数字cash limit 现金支出限额；现金限额cash margin 现金保证金cash market 现货市场；现金交易市场cash offer 现金要约；现金补偿额cash payment 现金付款；现金支付cash position 现金头寸cash price 现金价格cash receipts journal 现金收入日记簿cash receiving slip 现金收入传票；现金收入单cash settlement 现金结算cash surplus 现金盈余cash with order 订货付现；凭票即付cashier's order 银行本票cashier's order outstanding 未承兑的银行本票cash-limited subhead 有现金支出限额的分目cash-sweep 现金彩票活动casual client “散客”；“散户”CCASS Depository 中央结算系统证券存管处CCIC Finance Limited 中芝兴业财务有限公司cedant 分出者ceding company 分出公司ceding insurer 分出保险人ceiling 上限ceiling price 最高限价central bank 中央银行Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》central banking 中央银行业务central banking function 中央银行职能Central Clearing and Custodian System 中央结算及托管系统Central Clearing and Depository System 中央结算及存管系统Central Clearing and Settlement System [CCASS] 中央结算及交收系统（中央结算系统）central clearing house 中央结算所central clearing system 中央结算制度；集体交收系统central custody system 中央托管系统central depository 中央存管处central depository system 中央证券存管制度Central Moneymarkets Unit [CMU] 债务工具中央结算系统central rate 中央汇率；中心汇率Central Registration Hong Kong Limited 香港中央证券登记有限公司Central Tender Board 中央投标委员会Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统centralized budgetary and payments system 集中预算及支付制度centred 12-month moving average 十二个月定位移动平均数certificate of approval 批准证明书certificate of beneficial entitlement to property 资产权益证书certificate of compliance 合格证明书；合约完成证明书certificate of deposit [CD] 存款证certificate of exemption from estate duty 豁免遗产税证明书certificate of incorporation 公司注册证书；法团注册证书certificate of incorporation of registered trustees 注册受托人法团证书certificate of indebtedness [CI] 负债证明书certificate of insurance 保险证书certificate of interest 权益证明书；息票certificate of means 资产证明书certificate of participation 参与证明书certificate of payment of profits tax 缴付利得税证明书certificate of preference 特惠税证certificate of rateable value 应课差饷租值证明书certificate of registration 登记证书；注册证明书certificate of satisfaction 清偿证明书certificate of transfer 转让证明书certificate to bearer 不记名证明书certification 核证certification fee 核证费certified cheque 经银行证明可兑现的支票certified public accountant [CPA] 执业会计师certified statement 经证明的报表cessation of business 停业cession 分保C.F. Finance Company Limited 浙一财务有限公司chance 机会；中彩机会Chang Hwa Commercial Bank, Ltd. 彰化商业银行change of domicile 迁册change to estimates 修订预算change to the approved estimates of expenditure 核准开支预算的变动charge 费用；押记；抵押charge number 税单charge on assets 资产的征税charge upon general revenue 从政府一般收入中拨款支付chargeable 可予征收；应课税的chargeable agreement for sale 可予征收印花税的买卖协议chargeable income 应课税入息chargeable normal trading receipt 应课税的一般营业收入chargeable profit 应课税利润chargeable to tax 应课税charged to... 记入……帐目chargee 承押记人charge-holder 受押人Charges Section [Companies Registry] 押记注册组（公司注册处）charging order 押记令chargor's right 押记人的权利charitable donation 慈善捐款charitable trust 慈善信托charity property 慈善财产Charoen Pokphand Finance Company Limited 卜蜂财务有限公司charter 章程；特许权charter of incorporation 成立章程chartered accountant 特许会计师Chartered Institute of Bankers [United Kingdom] 特许银行学会（英国）Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会（英国）charterer 承租人Chase Manhattan Asia Limited 美国大通亚洲有限公司Chase Manhattan Bank 美国大通银行chattels 实产Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司Che Hsing Finance Company Limited 浙兴财务有限公司check-and-balance system 制约平衡制度Chekiang First Bank Limited 第一银行cheque 支票Chiao Yue Finance Company Limited 侨裕财务有限公司Chiba Bank, Ltd. 千叶银行Chicago Board of Options Exchange 芝加哥期权交易所Chicago Board of Trade 芝加哥交易所Chicago Mercantile Exchange 芝加哥商品交易所Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会（香港金融管理局）child allowance 子女免税额China & South Sea Bank Limited 中南银行China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会（香港期货交易所有限公司）China concept stock 中国概念股China Construction Bank 中国建设银行China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科（香港联合交易所有限公司）China Economic News 《中国经济新闻》China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会（中国证监会）China State Bank Limited 国华商业银行Chinatrust Commercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking Companies 华资接受存款公司公会Chinese Bankers Club, Hong Kong 香港银行华员会Chinese Banks' Association 香港华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chinese New Year bonus 年奖；年终花红chit fund 银会Chiyu Banking Corporation Limited 集友银行有限公司Chiyu Finance Company Limited 集友财务有限公司Cho Hung Finance Limited 朝兴金融有限公司choses in action 无形动产；据法权产chronological book 序时帐簿Chubu Securities Finance Company 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance Company Limited 中南财务有限公司Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲有限公司Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited 嘉华银行有限公司Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司Citicorp International Limited 万国宝通国际有限公司civil debt 民事债项Civil Service Pension Reserve Fund 公务员退休金储备基金claim 申索；索偿；债权claim equalization fund 申索平衡基金claim for refund of property tax 申请发还物业税claim of debt 债权申索claim on bank 对银行的债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财产类别claw-back 递减率clearance cost 清拆成本clearing 结算；票据交换；清算clearing account 结算帐户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交换支票clearing house 结算所；票据交换所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统Clearing House of the Hong Kong Association of Banks 香港银行公会结算所clearing member 结算会员Clearing Members' Fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》（联交所期权结算所有限公司）Clerk to Finance Committee [Legislative Council] 财务委员会秘书（立法会）Clerk to the Board of Review 税务上诉委员会书记client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格稳定close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算帐户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 成衣税club deposit 零存整付存款Code of Aid 《资助则例》Code of Banking Practice 《银行营运守则》Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》（香港联合交易所有限公司）Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》（香港联合交易所有限公司）；《操守准则》（香港期货交易所有限公司）Code of Conduct for Persons Registered with the Securities and Futures Commission 《证券及期货事务监察委员会注册人操守准则》code of practice 实务守则；经营守则；执业守则Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》Code on Pooled Retirement Funds 《集资退休基金守则》Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》（《股份购回守则》）Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》（《收购守则》）Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》co-debtor 共同债务人co-financing scheme 共同融资计划cognizance 证明令coin 硬币coin replacement programme 硬币取缔计划coin set 套装硬币coinage 硬币Coinage Security Fund 硬币发行基金cold call 主动与准客户接触collapse in prices 价格下泻；价格下挫；价格暴跌collateral 抵押品collateral bond 担保债券collateral loan 抵押贷款collateral security 附属抵押品collection 征收；收取Collection Enforcement Section [Inland Revenue Department] 追讨欠税组（税务局）collection of betting duty 收取博彩税Collection Office [Inland Revenue Department] 收税处（税务局）collective consumption 集体消费Collector 收税主任Collector of Rates 差饷征收官Collector of Stamp Revenue 印花税署署长Colonial Stock Act [United Kingdom] 《殖民地公债法令》（英国）combined surplus 合并盈余combined visible and invisible trade account 有形及无形贸易合并帐目COMEX Clearing Association [New York] 商品交易所结算协会（纽约）commemoration coin 具纪念性的硬币commencement of winding-up 清盘开始commerce and industry sub-index 工商分类指数commercial activity 商业活动commercial bank 商业银行Commercial Bank Act of Norway 《挪威商业银行法》Commercial Banks Law 《商业银行法》commercial borrowing 商业借款Commercial Code of Japan 《日本商法》Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科（香港警务处）commercial invoice 商业发票commercial letter of credit 商业信用证commercial loan 商业贷款；商业放款commercial paper 商业票据commercial paper market 商业票据市场commercial registry 商业登记处commercial return 商业回报commercial sale 商业销售commercialization 商品化commercially viable 具商业利益；有利可图Commerzbank AG 西德商业银行commission 佣金；委员会Commission des Operations de Bourse of France 法国证券事务监察委员会commission house 佣金行；代办行commission payable 须付的佣金commission rebate 佣金回扣Commissioner for Securities and Commodities Trading 证券及商品交易监理专员（证监专员）Commissioner of Banking 银行监理专员（银监专员）Commissioner of Estate Duty 遗产税署署长Commissioner of Inland Revenue 税务局局长Commissioner of Insurance 保险业监理专员Commissioner of Rating and Valuation 差饷物业估价署署长commitment 承担；已承担的开支；承担额；承担项目commitment fee 承诺费Committee of the Hong Kong Association of Banks 香港银行公会委员会Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会（香港金融管理局）Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会（证券及期货事务监察委员会）Commodities Dealers' Deposit Fund 商品交易商按金基金Commodities Trading Commission 商品交易事务监察委员会commodity 商品commodity classification 商品分类法Commodity Clearing Corporation [New York] 商品结算公司（纽约）commodity dealer 商品交易商commodity exchange 商品交易所Commodity Exchange Compensation Fund 商品交易所赔偿基金Commodity Exchange, Inc. [New York] 商品交易所有限公司（纽约）commodity flow method 商品流动法；商品流通法Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会（美国）commodity futures contract 商品期货合约commodity market 商品市场commodity tax 商品税commodity trading adviser 商品交易顾问commodity trading adviser's representative 商品交易顾问代表commodity trading advisory contract 商品交易顾问合约commodity warrant 商品期权证commodity-based investment 以商品为基础的投资common fund 共同基金common property 分权共有财产common share 普通股common stock 普通股Commonwealth Bank of Australia 澳洲联邦银行Commonwealth Development Corporation 英联邦发展公司Commonwealth Finance Ministers Conference 英联邦财长会议Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金Commonwealth income tax 英联邦入息税Commonwealth Preference 英联邦特惠制communal property 公有财产；公有产业communication expenses 通讯费用Community Preference 欧共体特惠制commutation of pension 退休金的折算commuted gratuity 折算酬金commuted pension gratuity 经折算的退休酬金Companies Act [United Kingdom] 《公司法令》（英国）Companies Handbook 《上市公司手册》companies inspector 公司检查员Companies Liquidation Account 公司清盘帐户Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例：供股章程须载有的资料》Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》Companies Registration Officer 公司注册主任Companies Registry 公司注册处Companies Registry Trading Fund 公司注册处营运基金Companies Section [Financial Services Bureau] 公司组（财经事务局）Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部（公司注册处）company in which the public are substantially interested 由公众拥有相当权益的公司company limited by guarantee 担保有限公司company limited by shares 股份有限公司company register 公司登记册company registration fee 公司注册费company with limited liability 有限法律责任的公司company's memorandum 公司组织章程company's reserve 公司储备comparative advantage 比较优势；比较利益compensation 补偿金；赔偿Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会（香港联合交易所有限公司）compensation from insurance 保险赔偿compensation fund 赔偿基金compensation fund levy 赔偿基金征费compensation rate 补偿率Compensation Review Committee 赔偿检讨委员会compensation scheme 赔偿计划compensation trade 补偿贸易compensation value 补偿值compensatory payment 补偿付款competition and pricing strategy 竞争与定价策略competitive edge 竞争优势competitive price 具竞争力的价格competitive tender 竞争性投标Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会（香港联合交易所有限公司）component of expenditure 开支组成部分Composite Consumer Price Index 综合消费物价指数composite index 综合指数composite rating 综合评级composite return form 综合报税表Composite Securities and Futures Bill 《证券及期货综合条例草案》composite tax return 综合报税表composition 组合成分；债务重整协议composition of earnings 收益组合成分compound increase 复合增加率；复合增长率compound interest 复利compounding or arranging debtor 正就债务作重整或偿还安排的债务人comprador note 买办票据comprador order 买办付款令票comprehensive income tax 综合所得税comptroller 审计主任compulsory liquidation 强制清盘compulsory winding-up 强制清盘computation 计算；计算表computational procedure 计算方法computer audit programme 电脑审计程序；电脑核数程序concentrated position 集中持仓量concentration risk 资金集中风险；集中融资风险concept stock 概念股concession 特许权；宽减措施；优惠concession contract 特许经营权合约concessionary rate 优惠率concordat 协定；契约；国际监管条约condition 条件conditional endorsement 附有条件的背书conditional offer 有条件要约conditional sale agreement 有条件售卖协议conditions of tender 投标章程Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》conduct of business standard 业务操守准则Confidentiality Understandings 保密谅解文件confirmation letter 确认书confirmation of mail transfer 信汇证明书Confirmation of Payment 已缴税证明书confirmed letter of credit 保兑信用证confirming bank 保兑银行confiscation order 没收令connected transaction 关连交易consensus capitalism 共识资本主义conservative investor 保守投资者consideration 代价；对价；约因consideration issue [listing method] 代价发行（上市方式）consideration other than cash 现金以外的代价consignee 收货人；代售人consignment 托运；寄售consignor 付货人；托运人；寄售人consolidated account 综合帐目consolidated account expenditure 综合帐目开支consolidated balance sheet 综合资产负债表consolidated cash deficit 综合现金赤字consolidated cash surplus 综合现金盈余consolidated enterprises sectorial index 综合企业分类指数consolidated net earnings 综合净收益；综合净盈利consolidated net profit 综合净利润；综合纯利consolidated policy 综合保单consolidated price 综合价格consolidated profit and loss account 综合损益帐；综合损益表consolidated public sector expenditure 公营部门综合开支consolidated revenue account 综合收入帐consolidated shareholders' fund 综合股东资金consolidation of shares 股份合并consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期consortium company 财团公司consortium loan 银团贷款constant dollar figure 固定币值constant market price 固定市价constant price 固定价格constant price series 固定物价计算数列constant rate 固定比率constituent stock 成分股constitution 章程；组织章程construction output 建造产出量constructive trust 法律构定信托consultant accountant 顾问会计师consultant's fee 顾问费Consultation Paper on Proposed Regulation on Share Margin Financing 《监管股票按贷财务的建议谘询文件》Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有关联交所检讨董事资格的程序的谘询文件》consumer behaviour 消费者行为Consumer Council 消费者委员会consumer credit financing operation 消费者信贷业务consumer demand 消费者需求consumer durables 耐用消费品consumer expenditure 消费开支consumer goods 消费品consumer market 消费市场consumer price 消费物价Consumer Price Index [CPI] 消费物价指数Consumer Price Index (A) 甲类消费物价指数Consumer Price Index (B) 乙类消费物价指数Consumer Price Index Classification System 消费物价指数分类法Consumer Price Index Report 《消费物价指数月报》Consumer Price Index series 消费物价指数系列consumer price inflation 消费物价上涨Consumer Representative Action Fund 消费者集体诉讼基金consumer sentiment 消费意欲consumer spending 消费开支；消费支出consumption expenditure 消费开支consumption pattern 消费模式consumption product 消费产品consumption tax 消费税contango 交易延期费；延期交割费；期货溢价contingencies warrant 紧急拨款令；应急支款授权书contingency 应急费用；意外开支准备金contingency allowance 应急准备金contingency sum 应急费用；意外开支准备金contingent assets 或有资产contingent debt 或有债权；待确定债务contingent interest 待确定的权益contingent liabilities 或有负债contingent profit 或有利润contingent right 或有的权利continue to hold a deposit 继续持有存款Continuing Member [Hong Kong Association of Banks] 永久会员银行（香港银行公会）continuing rent 连续租金continuing trustee 留任受托人continuous licensing system 长期持牌制度Continuous Net Settlement System [CNS System] 持续净额交收系统contra account 对销帐户contra flow 资金回流contra item 对销项目contra transfer 对销转拨contract 合约contract for difference 差价合约contract for service 服务合约contract for settlement 平仓合约contract note 成交单据contract of copartnery 合伙合约contract of indemnity 弥偿合约contract of insurance 保险合约contract of reinsurance 再保险合约contract price 合约价格contracting party 订约人；立约人；缔约国contractual agreement 合约协议contractual commitment 合约承担contractual joint venture 合约式联营企业contractual mutual fund 合约互惠基金contractual right 合约权利contractual savings fund 合约储蓄基金contributed surplus 实缴资本盈余contribution 出资；供款；捐款；分担款项contribution account 供款帐户contribution to gross domestic product 在本地生产总值中所占比率contribution to investment 出资额contribution to pension fund 退休金供款contributor 供款人；出资人；捐助人contributory 分担人contributory scheme 供款计划contrived cessation of business 有预谋的停业control 控制权；控制；管制control of a company 公司的控制权；公司控股权control of business 业务的控制权controlled company 受控制公司controller 控制人；控权人；会计长controller of an authorized institution 认可机构控权人controlling company 控股公司controlling interest 控制权益；控股权益controlling officer 管制人员controlling officer's report 管制人员报告controlling shareholder 控股股东；持有控股权的股东Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决与他国国民之间的投资争端的公约》conventional lending 传统放款；常规放款conversion 兑换；换算；转换（证券）conversion factor 换算因数conversion of stock 公债的转换conversion rate 兑换率；换算率；转换价格（证券）convertibility 可兑性；兑换性；自由兑换convertibility undertaking 兑换保证convertible 可兑换；可换股convertible currency 可兑换货币convertible debenture 可转换债权证convertible loan stock 可转换股的债权股额convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额conveyance 转易；转易契；财产转让证书conveyance of property 财产转让conveyance on sale 售卖转易契conveyancing fee 业权转易费conveyancing scale charges 物业转易收费标准cooling-off period 冷静期co-owner 共同拥有人；分权共有人co-partner 共同合伙人co-partnership 共同合伙Copenhagen Stock Exchange 哥本哈根证券交易所core capital 核心资本Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》Core Principles for Effective Banking Supervision [Basle Committee] 《有效监管银行业的主要原则》（巴塞尔委员会）cornering “夹仓”；轧空；囤积居奇corporate borrower 借款公司；借款机构corporate business 公司企业；公司业务Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企业传讯部（香港联合交易所有限公司）corporate customer 公司客户corporate dealer 公司交易商Corporate Finance Division [Securities and Futures Commission] 企业融资部（证券及期货事务监察委员会）Corporate Finance (D.T.C.) Limited 协联财务有限公司Corporate Finance Fees Rule 《与公司财务有关的费用规则》corporate governance 公司管治corporate income tax 公司所得税corporate investment adviser 公司投资顾问corporate member 法团会员；公司会员（香港联合交易所有限公司）corporate plan 公司计划corporate practice 执业法团corporate profits tax 公司利得税corporate savings 公司储蓄corporate service tax 公司服务税corporate signature 法团的签名corporation 法团；公司corporation bond 公司债券corporation stock 公司股证；地方债券（英国）corporation tax 公司税correction phase of stock market 股市调整期Correctional Services Industries Suspense Account 惩教工业暂记帐corrective affidavit 修正遗产申报誓章correspondent bank 代理银行Cosmos Finance Limited 宇宙财务有限公司cost 成本；费用；价格cost centre 成本中心cost competitiveness 成本竞争力cost control 成本控制；成本管理cost convention 原值成本法；成本惯例cost effectiveness 成本效益；经济效益cost efficiency 成本效率cost element 成本要素cost flow 成本流转cost input 投入资金cost management information system 成本管理资料系统cost of an asset 资产成本cost of borrowing 借贷成本cost of capital 资本成本；资金成本cost of installation 安装费cost of issue 招股费用；发行股份费用cost of living 生活费用cost of transmitting 传送费用cost overrun 成本超支cost price 成本价格cost price structure 成本价格结构cost to the revenue 政府收入的损失；政府减少的收入cost-benefit analysis 成本效益分析cost-benefit study 成本效益研究cost-book company 以成本帐原则组成的公司cost-effectiveness analysis 成本效益分析costing 成本计算；成本计算法costing and pricing policy 成本及定价政策costing exercise 成本计算工作costing review 成本检讨cost-of-living allowance 生活津贴cost-of-living index 生活指数；生活费用指数cost-plus pricing 成本加成定价法cost-push inflation 成本推动的通货膨胀cost-recovery basis 收回成本的原则cost-related charges 依成本而定的收费cost-related fee 依成本而定的收费co-surety 共同担保人co-trustee 共同受托人cotton futures 期棉Council of SEHK 联交所理事会Council of the Hong Kong Society of Accountants 香港会计师公会理事会counterclaim 反申索counterfoil 联页（收据）；存根（支票）；票根counter-guarantee 反担保counter-inflationary policy 反通货膨胀政策countersignature 副署签名；连署签名country debt provisioning 债务国坏帐准备country of beneficial ownership 实益拥有国coupon 息票；赠券coupon rate 息票利率cover 保证金；承保围；补仓cover note 临时保单cover short position 补仓；填平空仓coverage 保额；承保围covered call 备兑认购期权covered option 备兑期权covered warrant 备兑认股权证crash 狂泻；暴跌；崩溃creation of new heads and subheads 开立新总目及分目credit 信用；信贷；信用证；贷项credit advice 贷项通知书credit agency 征信所；信用调查机关Credit Agricole Indosuez 东方汇理银行credit arrangement 信贷安排credit balance 贷方结余credit card 信用卡credit card scheme 信用卡计划Credit Commercial de France 法国商业银行Credit Committee 贷款委员会credit control 信贷管制credit conversion factor 信贷换算因数credit easing 放宽信贷credit exposure 信贷风险credit facility 信贷安排；信贷融通；信用透支Credit Guarantee Scheme 信贷保证计划credit item 贷项credit limit 信贷限额Credit Lyonnais 里昂信贷银行Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司credit rating 信贷评级credit rating agency 信贷评级机构Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会（香港金融管理局）credit risk 信贷风险credit sale 赊销；赊售credit side 贷方credit squeeze 信贷紧缩；收紧信贷credit to... 记入……帐目credit to be given against tax 税款抵免credit transfer 信贷转帐；信用转帐credit union 储蓄互助社Credit Union League of Hong Kong 香港储蓄互助社协会creditor 债权人creditor's petition 债权人的呈请书creditworthiness 信誉；信用可靠程度creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀criminal bankruptcy 刑事破产criminal bankruptcy order 刑事破产令criminal bankruptcy petition 刑事破产呈请书criterion for credit 授信原则。

经济金融术语汉英对照表A安全网safety net按可比口径on comparable basis按轻重缓急to prioritize暗补implicit subsidy暗亏hidden lossB颁发营业执照to license;to grant a licence to办理存款业务to take deposits保护农民的生产积极性to protect farmers'incentive to produce 备付金超额准备金excess reservesconsolidation of domestic and foreign 本外币并账currencyaccounts本外币对冲操作sterilization operation本位利益localized interest;departmentalism奔小康to strive to prosper;to strive to become well-to-do 避税请见“逃税”tax avoidance币种搭配不当currency mismatch币种构成currency composition变相社会集资disguised irregularor illegal fund raising表外科目业务off-balance-sheet itemsoperation薄弱环节weaknesses;loopholes不变成本fixed cost不变价at constant price;in real terms不动产real estate不良贷款资产problem loans；non-performing loansassetsC财务公司finance companies财政赤字fiscal deficitfiscal pressure on the central bankover monetary 财政挤银行policy财政政策与货币政策的配合coordination of fiscal and monetary policies 采取循序渐进的方法in a phased and sequenced manner操作弹性operational flexibility操纵汇率to manipulate exchange rate产品构成product composition;product mix产品积压stock pile;excessive inventorycurrent period inventory;即期库存,不含前期库存产销率sales/output ratio产销衔接marketability产业政策industrial policy长期国债treasury bonds敞口头寸open position炒股to speculate in the stock market承购包销underwritesecurities成套机电产品complete sets of equipment;complete plants城市信用社urban credit cooperativesUCCs城市合作银行urban cooperative banks;municipal united banks 城市商业银行municipal commercial banks城乡居民收入增长超过物价涨幅real growth in household income持续升温persistent overheating重复布点duplicate projects重置成本replacement cost重组计划restructuring plan筹资渠道funding sources;financing channels初见成效initial success出口统一管理、归口经营canalization of exports出口退税export tax rebatehousehold deposits不完全等同于西方的储蓄存款savingsdeposits,前者包括活期存款,后者不包括;储蓄分流diversion of household deposits储源萎缩decline in the availability of household savings 传导机制transmission mechanism从价税ad valorem tax从紧控制tight control存贷款比例loan/deposit ratio存款保险体系deposit insurance system存款货币银行deposit money banks存款准备金required reservesD打白条issue IOU大额存单certificate of depositCD大额提现withdraw deposits in large amounts 大面积滑坡wide-spread decline大一统的银行体制all-in-onemono-bank system呆账请见“坏账”bad loans呆账准备金loan loss reservesprovisions呆滞贷款idle loans贷款沉淀non-performing loans贷款分类loan classification贷款限额管理credit control;to impose credit ceiling贷款约束机制credit disciplinaryconstraintmechanism代理国库to act as fiscal agent代理金融机构贷款make loans on behalf of other institutions戴帽贷款ear-marked loansreversed transmission of the pressure for easing 倒逼机制monetary condition道德风险moral hazard地区差别regional disparity第一产业the primary industry第二产业the secondary industry第三产业the service industry;the tertiary industry递延资产deferrable assets订货不足insufficient orders定期存款time deposits定向募集raising funds from targeted sources 东道国请见“母国”host country独立核算independent accounting短期国债treasury bills对冲操作sterilization operation;hedging对非金融部门债权claims on non-financial sector多种所有制形式diversified ownershipE恶性通货膨胀hyperinflation二级市场secondary marketF发行货币to issue currency发行总股本total stock issue法定准备金required reserves;reserve requirement法人股institutional shares法人股东institutional shareholders法治rule of law房地产投资real estate investment放松银根to ease monetary policy非现场稽核off-site surveillanceor monitoring非银行金融机构non-bank financial institutions非赢利性机构non-profit organizations分税制assignment of central and local taxes;taxassignment system分业经营segregation of financialbusinessservices;division of business scope based on the type of financial institutions风险暴露风险敞口risk exposure 风险管理risk management 风险意识risk awareness风险资本比例risk-weighted capital ratios风险资本标准risk-based capital standard服务事业收入public service charges;user's charges扶贫poverty alleviation负增长negative growthdouble-entry budgeting;capital and current 复式预算制budgetary accountG改革试点reform experimentation杠杆率leverage ratio杠杆收购leveraged buyout高息集资to raise funds by offering high interest 个人股non-institutional shares根本扭转fundamental turnaroundor reversal公开市场操作open market operations公款私存deposit public funds in personal accounts公用事业public utilities公有经济the state-owned sector;the public sector公有制public ownership工业成本利润率profit-to-cost ratio工业增加值industrial value added供大于求supply exceeding demand;excessive supply鼓励措施incentives股份合作企业joint-equity cooperative enterprises股份制企业joint-equity enterprises股份制银行joint-equity banks固定资产贷款fixed asset loans关税减免tariff reduction and exemption关税减让tariff concessions关税优惠tariff incentives;preferential tariff treatment 规范行为to regularizeor standardize…behavior规模效益economies of scale国计民生national interest and people's livelihood国家对个人其他支出other government outlays to individuals国家风险country risk国际分工international division of labor国际收支balance of payments国有独资商业银行wholly state-owned commercial banks国有经济部门the state-ownedor publicsector国有企业state-owned enterprisesSOEs国有制state-ownership国有资产流失erosion of state assets国债回购government securities repurchase国债一级自营商primary underwriters of government securities 过度竞争excessive competition过度膨胀excessive expansion过热迹象signs of overheatingH合理预期rational expectation核心资本core capital合资企业joint-venture enterprises红利dividend宏观经济运营良好sound macroeconomic performance宏观经济基本状况macroeconomic fundamentals宏观调控macroeconomic managementor adjustment宏观调控目标macroeconomic objectivesor targets坏账bad debt还本付息debt serviceunit export cost;local currency cost of export 换汇成本earnings汇兑在途funds in float汇兑支出advance payment of remittance by the beneficiary'sbank汇率并轨unification of exchange rates活期存款demand deposits汇率失调exchange rate misalignment混合所有制diversifiedmixedownership货币政策态势monetary policy stance货款拖欠overdue obligations to suppliersJ基本建设投资investment in infrastructure基本经济要素economic fundamentals基本适度broadly appropriate基准利率benchmark interest rate机关团体存款deposits of non-profit institutions 机会成本opportunity cost激励机制incentive mechanism积压严重heavy stockpile;excessive inventory挤提存款run on banksunwarranted diversion offinancialresourcesfrom 挤占挪用designated uses技改投资investment in technological upgrading技术密集型产品technology-intensive product计划单列市municipalities with independent planning status 计划经济planned economy集体经济the collective sector加大结构调整力度to intensify structural adjustment加工贸易processing trade加快态势accelerating trend加强税收征管稽查to enhance tax administration加权价weighted average price价格放开price liberalization价格形成机制pricing mechanism减亏to reduce losses简化手续to cut red tape;to simplifystreamlineprocedures 交投活跃brisk trading缴存准备金to deposit required reserves结构扭曲structural distortion结构失调structural imbalance结构性矛盾突出acute structural imbalance结构优化structural improvementoptimization结汇、售汇sale and purchase of foreign exchange金融脆弱financial fragility金融动荡financial turbulence金融风波financial disturbance金融恐慌financial panic金融危机financial crisis金融压抑financial repression金融衍生物financial derivatives金融诈骗financial fraud紧缩银根to tighten monetary policy紧缩政策austerity policies;tight financial policies经常账户可兑换current account convertibility经济特区special economic zonesSEZs经济体制改革economic reformchange in the main source of economic growthfrom 经济增长方式的转变investment expansion to efficiency gains经济增长减速economic slowdown;moderation in economic growth 经济制裁economic sanction经营自主权autonomy in management景气回升recovery in business activity境外投资overseas investment竞争加剧intensifying competition局部性金融风波localizedisolatedfinancial disturbanceK开办人民币业务to engage in RMB business可维持可持续经济增长sustainable economic growth可变成本variable cost可自由兑换货币freely convertible currency控制现金投放control currency issuance扣除物价因素in real terms;on inflation-adjusted basis 库存产品inventory跨国银行业务cross-border banking跨年度采购cross-year procurement会计准则accounting standardL来料加工processing of imported materials for export 离岸银行业务off-shore bankingbusiness理顺外贸体制to rationalize foreign trade regime利率杠杆的调节作用the role of interest rates in resource allocation 利润驱动profit-driven利息回收率interest collection ratio联行清算inter-bank settlement连锁企业franchisebusinesses;chain businesses良性循环virtuous cyclegrowing income disparity;polarization in income 两极分化distribution零售物价指数retail price indexRPI流动性比例liquidity ratio流动资产周转率/流通速度velocity of liquid assets流动资金贷款working capital loans流通体制distribution system流通网络distribution network留购租赁期满时承租人可购买租赁hire purchase物垄断行业monopolized industrysector 乱集资irregularillegalfund raising 乱收费irregularillegalcharges乱摊派unjustifiedarbitrarylevies M买方市场buyer's market卖方市场seller's market卖出回购证券matched sale of repo贸易差额trade balance民间信用non-institutionalized credit免二减三exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years明补explicit subsidy 明亏explicit loss名牌产品brand products母国请见“东道国”home countryN内部控制internal control内部审计internal audit内地与香港the mainland and Hong Kong内债domestic debtto turn a loss-making enterprise into a profitable 扭亏为盈one扭曲金融分配distorted allocation of financial resources农副产品采购支出outlays for agricultural procurement农村信用社rural credit cooperativesRCCsP泡沫效应bubble effect泡沫经济bubble economy培育新的经济增长点to tap new sources of economic growth片面追求发展速度excessive pursuit of growth平衡发展balanced development瓶颈制约bottleneckconstraints平稳回升steady recovery铺底流动资金initialstart-upworking capital普遍回升broad-based recovery配套改革concomitantsupportingreforms配套人民币资金local currency funding of…Q企业办社会enterprises burdened with social responsibilities 企业集团战略corporate group strategy企业兼并重组company merger and restructuring企业领导班子enterprise management企业所得税enterprisecorporateincome tax企业效益corporate profitabilityirregular flow of enterprise funds into the stock 企业资金违规流入股市market欠税tax arrears欠息overdue interest强化税收征管to strengthen tax administration 强制措施enforcement action翘尾因素carryover effect切一刀partial application清理收回贷款clean up and recover loans破产清算liquidation倾斜政策preferential policy区别对待differential treatment趋势加强intensifying trend全球化globalization权益回报率returns on equityROE缺乏后劲unsustainable momentumR绕规模贷款to circumvent credit ceiling人均国内生产总值per capita GDP人均收入per capita income人民币升值压力upward pressure on the Renminbiexchange rate 认缴资本subscribed capital软贷款soft loans软预算约束soft budget constraint软着陆soft landingS三角债chain debts;inter-enterprise arrears善政廉政good governance商业贷款commercial loans上市公司publiclylisted corporations设备利用capacity utilization社会保障social safety net;social securityinsurance深层次矛盾deep-rooted structural imbalance审批金融机构to license financial institutions审慎监管prudential supervision生产能力闲置unutilized capacity生息资产interest-bearing assetsdisbursement of foreign capital;actual inflow of 实际利用外资foreign investment实际有效汇率real effective exchange rate实时real time实收资本paid-in capital实现利润realized profit市场分割market segmentation市场经济market economy市场占有率市场份额market sharemarket access指商品和劳务的进入；market entry指市场准入机构的审批市价总值market capitalization适度从紧appropriately tight适时调节timely adjustmentto recall central bank loans to financial收回对金融机构贷款institutions税后还贷amortizationrepayment of loansafter tax税收流失tax erosion税源不足weak tax base私营经济私人经济the private sector私有制private ownership所有者权益owner's equityT逃税请见“避税”tax evasion1指合法：currency swap;arbitrage2指非法：illegal 套汇purchase of foreign exchange剔除季节性因素seasonally adjusted调节流动性to influence liquidity level贴现窗口discount windowon year-on-year basis;over the same period of the 同比previous year同业拆借放inter-bank borrowinglending同业拆借市场利率中国CHIBORChina inter-bank offered rate同业融通票据inter-bank financing bills同业往来inter-bank transactions透支overdraft退税tax refundrebate头寸position吞吐基础货币adjustment of monetary base脱媒现象disintermediationW外部审计external audit外国直接投资foreign direct investment FDI外汇储备foreign exchange reserves 外汇调剂foreign exchange swap外汇占款the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings外向型经济export-oriented economy外债external debt外资企业foreign-funded enterprises完善现代企业制度to improve the modern enterprise system完税凭证tax payment documentation违法经营illegal business委托存款entrusted deposits稳步增长steady growth稳健的银行系统 a sound banking system稳中求进to make progress while ensuring stability无纸交易book-entryor paperless/scriptlesstransaction物价监测price monitoringX吸纳流动性to absorb liquidity稀缺经济scarcity economy洗钱money laundering系统内调度fund allocation within a bank系统性金融危机systemic financial crisis下岗工人laid-off employees下游企业down-stream enterprises现场稽核on-site examination现金滞留居民手中cash held outside the banking system乡镇企业township and village enterprisesTVEs消费物价指数consumer price indexCPI消费税exciseconsumptiontax消灭财政赤字to balance the budget;to eliminate fiscal deficitreflow of corporate sales income to the banking 销货款回笼system销售平淡lackluster sales协议外资金额committed amount of foreign investment新经济增长点new sources of economic growth新开工项目new projects;newly started projectsincremental credit; loan increment; credit growth; 新增贷款credit expansion新增就业位置new jobs;new job opportunities信贷规模考核review the compliance with credit ceilings信号失真distorted signals信托投资公司trust and investment companies信息不对称information asymmetry信息反馈feedbackinformation信息共享系统information sharing system信息披露information disclosure信用扩张credir expansion信用评级credit ratingpertaining to socialism or capitalism;socialist 姓“资”还是姓“社”orcaptialist行政措施administrative measures需求膨胀demand expansion; excessive demand虚伪存款window-dressing deposits削减冗员to shed excess labor force寻租rent seeking迅速反弹quick reboundY养老基金pension funduniversal application;non-discretionary一刀切implementation一级市场primary market应收未收利息overdue interest银行网点banking outlets赢利能力profitability营业税business tax硬贷款商业贷款commercial loans用地审批to grant land use right有管理的浮动汇率managed floating exchange rate证券投资portfolio investment游资热钱hot money有市场的产品marketable products有效供给effective supply诱发新一轮经济扩张trigger a new round of economic expansion逾期贷款overdue loans;past-due loans与国际惯例接轨to become compatible with internationally accepted 与国际市场接轨to integrate with the world market预算外支出收入off-budget extra-budgetary expenditurerevenue预调pre-emptive adjustment月环比on a month-on-month basis; on a monthly basis Z再贷款central bank lendingreserve position in international financial 在国际金融机构储备头寸institutions在人行存款deposits at with the central bank在途资金fund in float增加农业投入to increase investment in agriculturedeceleration of growth;moderation of增势减缓growthmomentumrevenue-enhancing and expenditure control增收节支措施measures增长平稳steady growth增值税value-added taxVAThigher-than-desirable growth rate;excessive 涨幅偏高growth账外账concealed accounts折旧depreciation整顿retrenchment;consolidation政策工具policy instrument政策性业务policy-related operations政策性银行policy banks政策组合policy mix政府干预government intervention证券交易清算settlement of securities transactions证券业务占款funding of securities purchase支付困难payment difficulty支付能力payment capacityto increase the reliance on indirect policy 直接调控方式向instruments间接调控方式转变职能转换transformation of functions职业道德professional ethics指令性措施mandatory measures指令性计划mandatory plan;administered planto conduct monetary policy;to formulate and制定和实施货币政策implement monetary policy滞后影响lagged effect中介机构intermediaries中央与地方财政delineation of fiscal responsibilities分灶吃饭重点建设key construction projects;key investment project 周期谷底bottomtroughof business cycle周转速度velocity主办银行main bank主权风险sovereign risk注册资本registered capital逐步到位to phase in;phased implementation逐步取消to phase out抓大放小to seize the big and free the smallto maintain closeoversight on the large state-ownedenterprises andsubject smaller ones to market competition专款专用use of funds as ear-marked转贷on-lending转轨经济transition economy转机turnaround转折关头turning point准财政赤字quasi-fiscal deficit准货币quasi-money资本不足under-capitalized资本充足率capital adequacy ratio资本利润率return on capital资本账户可兑换capital account convertibility资不抵债insolvent;insolvency资产负债表balance sheet资产负债率liability/asset ratio;ratio of liabilities toassets资产集中asset concentration资产贡献率asset contribution factor资产利润率return on assets ROA资产质量asset quality资产组合asset portfolio资金成本cost of funding;cost of capital;financing cost 资金到位fully funded project资金宽裕to have sufficient funds资金利用率fund utilization rate资金缺口financing gap资金体外循环financial disintermediation资金占压funds tied up自筹投资项目self-financed projects自有资金equity fund综合国力overall national strengthoften measured by GDP 综合效益指标overall efficiency indicator综合治理comprehensive adjustmentretrenchment;over-haul 总成交额total contract value总交易量total amount of transactions总成本total cost最后贷款人lender of last resort。

会计专业英语重点词汇大全•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师•chief financial officer 财务总监•budgeting 预算•auditing 审计•agency 机构•fair value 公允价值•historical cost 历史成本•replacement cost 重置成本•reimbursement 偿还、补偿•executive 行政部门、行政人员•measure 计量•tax returns 纳税申报表•tax exempt 免税•director 懂事长•board of director 董事会•ethics of accounting 会计职业道德•integrity 诚信•competence 能力•business transaction 经济交易•account payee 转账支票•accounting data 会计数据、信息•accounting equation 会计等式•account title 会计科目•assets 资产•liabilities 负债•owners’ equity 所有者权益•revenue 收入•income 收益•gains 利得•abnormal loss 非常损失•bookkeeping 账簿、簿记•double-entry system 复式记账法•tax bearer 纳税人•custom duties 关税•consumption tax 消费税•service fees earned 服务性收入•value added tax / VAT 增值税•enterprise income tax 企业所得税•individual income tax 个人所得税•withdrawal / withdrew 提款、撤资•balance 余额•mortgage 抵押•incur 产生、招致•apportion 分配、分摊•accounting cycle会计循环、会计周期•entry分录、记录•trial balance试算平衡•worksheet 工作草表、工作底稿•post reference / post .ref过账依据、过账参考•debit 借、借方•credit 贷、贷方、信用•summary/ explanation 摘要•insurance 保险•premium policy 保险单•current assets 流动资产•long-term assets 长期资产•property 财产、物资•cash / currency 货币资金、现金•accounts receivable 应收账款•provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备•recoveries 追回款•direct write-off method 直接冲销法•allowance method 备抵法•contra account 备抵账户•prepaid expense 预付、待摊费用•prepayment / advance to supplies 预付账款•inventory 存货•merchandise inventory库存商品•finished goods 产成品•semi-finished goods 半成品•good in process 在产品•construction in process 在建工程•warehousing 仓库•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法•overhead 企业经费•long-term equity investment 长期投资•fixed assets / plant assets 固定资产•useful life 使用寿命•residual value / salvage value 残值•unit –production method 单位产量法•depreciation per unit单位折旧额•accumulated depreciation 累计折旧•accelerate method 加速折旧法•DDB method 法双倍余额递减•SYD method 年数总和法•disposal of fixed assets 固定资产清理•intangible assets 无形资产•patents 专利权•trademarks 商标权•goodwill 商誉•deferred assets 递延资产•operating lease 经营租赁•capital lease 融资租赁•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）•other cash equivalent 其他货币资金•order / draft 汇票•deposit 存款、订金•IOUS 借据•postdated check 延付支票(不属于流动资产）•outstanding check 未付支票•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金•bank statement 银行对账单•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销vt •disbursement 支付、支出•creditor 债权人•promissory note 本票•dishonor 拒绝承兑、拒付•trade discount 商业折扣•cash discount / sales discount 现金折扣•sales returns and allowance 销售折让•perpetual inventory system 永续盘存制•periodic inventory system 定期盘存制•expiration / maturity 到期、截止•obligation ; liability 义务•liabilities 负债•book value 账面价值•face value ; par value 票面价值•discount 折价、贴现、折扣•account payable 应付账款•not payable应付票据•taxes payable 应交税费•vat-input 增值税进项税•vat-output 增值税销项税•commercial accepted draft 商业承兑汇票•bank accepted draft 银行承兑汇票•short-term loan 短期借款•advance from customer / unearned revenues 预收账款•interests 利息•dividends 股利•pay off 偿付清、还清•salaries payable 应付职工薪酬•wages 基本工资•bonus 奖金、红利•pension payment 养老保险•medical insurance premiums 医疗保险金•housing reserves 住房公积金•non-monetary welfare 非货币性福利•employee 雇员、员工•bond 债券•premium 溢价、保险金、佣金•due date / maturity date 到期应付日、到期日•paid-in capital 实收资本•capital stock 股本•capital reserve 资本公积•surplus reserve 盈余公积•undistributed profit 未分配利润•retained earnings 留存收益•common stock 普通股•preferred stock 优先股•Corporation limited / Co. LTD 股份有限公司•Single proprietorship / sole proprietorship 独有企业•Partnership 合伙企业•Fees earned 酬金、酬劳•Real estate 房地产、不动产•Commision 回扣、佣金•General journal 日记总账•Special journal 特种日记账•general ledger 总分类账•subsidiary ledger 明细分类账•original document / source document 原始凭证•chart of account title 会计科目表•primary operating revenue 主营业务收入•operating expense 经营费用、期间费用•revenues realization principle 收入实现制•accrual basis 权责发生制•matching principle 配比性原则•prudence principle 谨慎性原则•time period 时间分期•balance sheet 资产负债表•income statement 利润表•statement of cash flow 现金流量表•revenue / sales 营业收入•cost of goods sold / cost of sales 营业成本•sales taxes and extra charges / operating taxes 营业税金及附加•selling expense 销售费用•advertising expense 广告费用•general and administrative expense 管理及总务费用、管理费用•utility expense 公共事业费用•financing expense 财务费用•loss of assets impairment 资产减值损失•changes of fair value assets 公允减值变动•income from investment 投资收益•gross profit 毛利、利润总额•net profit 净利润•current ratio 流动比率•quick ratio 速度比率•debts to total assets ratio 资产负债比•capitalization ratio 资本化比率•times interests earned ratio 已获利息倍数•EBIT 息税前利润•inventory turnover 存货周转率•rate of return on assets 资产报酬率•profit margin 边际利润•earning per share 每股收益•liquidity ratio 流动性比率•financing leverage ratio 财务杠杆比率•efficiency ratio 效用比率•profitability ratio盈利能力比率•trend analysis 趋势分析法•common-size analysis 结构分析法•ration analysis比率分析法。

金融英语词汇表金融英语词汇表英语学习是一个艰苦奋斗的过程，只有策略、技巧和方法是不够的'，还必须有刻苦学习的恒心和毅力。

下面我们就一起来看看小编整理的金融英语词汇表相关资料吧，欢迎大家阅读！unit onedivision 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illiquidl 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unit tworeserve 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unit threedeficit 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unit fourpremium升水discount贴水par平价deficit赤字future期货capital movements资本流动foreign exchange dealings外汇交易balance of payment国际收支eurodollar market欧洲美元市场spot rate 即期汇率forward rate远期汇率cross rate交叉汇率arbitrage transation套汇交易space arbitrage地点套汇time arbitrage时间套汇interest arbitrage 套利direct quotation直接标价法indirect quotation间接标价法decimal system十进制long position多头short position空头swedish kronor瑞典克郎Sfr 瑞士法郎DM德国马克FFr法国法郎Dkr丹麦克郎Nkr挪威克郎Yen日元Can＄加拿大元￡英镑Lit意大利里拉Aus＄澳大利亚元DG荷兰盾BF比利时法郎unit fivethe society for worldwide interbank financial telecommunication(SWIFT)环球银行金融电讯协会the clearing house interbank payments system(CHIPS)纽约银行同业清算系统over-the-counter market场外交易市场invoice发票，发货单portfolio债务，投资组合turnover总成交额not-for-profit cooperative非盈利性组织triangular arbitrage三角套汇unit sixquota 配额guaratee保函fixed exchange rate固定汇率balance of payment deficit国际收支逆差international reserve国际储备credit tranche drawing信贷份额借款credit tranche信贷份额credit tranche facilities信贷份额贷款便利international payment国际收支buffer stock缓冲存货extended facilities补偿信贷便利government borrowing国债；政府借款price fluctuation价格波动，价格涨落export earning 出口收益enlarged access policy 延期进入政策credit policy信用政策debt restructuring债务重组，债务调整Bretton Woods Agreement布雷顿森林协议International Monetary Fund 国际货币基金组织International Bank for Resonstruction and Development(IBRD)国际复兴与开发银行International Development Association（I.D.A.)国际开发协会International Fincance Corporation（I.F.C.)国际金融公司financial intermediary 金融中介concessional terms特惠条件trade credit商业信贷earning capacity收益能力Bank for International Settlements（B.I.S.)国际清算银行financial settlement财务清算unit sevensyndication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..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deposit insurance 存款保险。

金融专业英语词汇大全A (2)B (4)C (6)D (12)E (14)F (16)G (19)H (19)I (20)J (21)K (21)L (22)M (24)N (25)O (26)P (27)Q (28)R (29)S (31)T (33)U (34)V (35)W (35)Z (35)A1. a flat percentage rate of income统一比率的所得税税率2. a long position多头部位，利多形势,多头寸；买进的期货合同3. a put option on a debt security债务证券的卖出期权4. a sales slip签购单据，售货清单,空头部位，短缺头寸5. a short position空头；卖出的期货合同6. a tax return税务申报表7.abnormal depreciation特别折旧8.abnormal spoilage非正常损坏9.aboriginal cost原始成本10.acceptance bank票据承兑行11.acceptance method承兑方式12.acceptance risks承兑风险13.accepting bank承兑银行14.accessory risks附加保险，附加险15.accident insurance意外保险（不包括海上，火灾和人寿险）16.accommodation of funds资金融通17.accompany vt.附带，伴随，陪同18.account charges账户费用19.account current (A/C,a/c)往来帐户20.account number (A/N)帐号21.account statement帐户清单22.accounting exposure会计风险23.accounting risks会计风险24.accounting value帐面价值25.accounts of assured保险帐户26.accrued bond interest应计债券利息27.accrued depreciation应计折旧28.accrued dividend应计股利29.acknowledgement of declaration预约保险申报确认书30.active securities热头股票，活跃的证券31.actual cash value（保险用语）实际现金价值32.actual rate实际汇率33.adaptive expectations适应性预期34.additional insurance加保，附加保险35.additional reserve追加准备金36.adjustable policy可调整的保险单37.adjustable premium可调整的保险费38.adjusted debit balance已调整的借方余额39.advance payment of premium预缴保险费40.advance-decline theory涨跌理论41.adverse exchange逆汇、逆汇兑42.advice of drawing提款通知书43.advising bank通知银行44.affiliated bank联行45.affiliated person关联人46.aftermarket次级市场47.agent for collection托收代理银行48.Agricultural Bank of China中国农业银行49.agricultural loans农业贷款50.agricultural（animal husbandry）tax农（牧）业税51.allowance for doubtful debt备抵呆帐款项52.alternative (either/or) order选择指令53.American Express card运通卡54.American terms美国标价法55.amount in figures小写金额56.amount in words大写金额57.annual membership dues年费58.application form for a banking account银行开户申请书59.appointed bank外汇指定银行60.appreciation of exchange rate汇率升值61.arbitrage套利62.arbitrage套购，套利，套汇63.arbitrage of exchange套汇64.arbitrage of exchange or stock套汇或套股65.arbitrage opportunity套价机会66.arbitrage risks套汇风险67.as agent做代理68.as principal做自营n Development Fund (ADB)亚洲开发银行70.ask price = asking price = offer price出售价，报价，开价，出价71.ask-bid system竞价系统72.assessment of loss估损73.assets insurance资产保险74.assignment of policy保单转让75.assumption of risk承担风险76.asymmetry不对称77.at owner's risk风险由货主负担78.at-the-close order收盘指令79.at-the-market按市价80.at-the-money平值期权81.at-the-opening (opening only) order开盘指令82.auction marketplace拍卖市场83.automated teller machines (24 hours a day)自动取款机（24小时服务）84.automatic transfers between accounts自动转帐85.average平均数B86. baby bond 小额债券 87. back spreads 反套利 88. back wardation 现货溢价 89. balance n. 结余，差额，平衡 90. bank balance 存款余额 91. bank balance over required reserves 超出法定（必备）储备的银行存款余额 92. bank deposit 银行存款 93. Bank of China 中国银行 94. Bank of Communications 交通银行 95. bank of deposit 存款银行 96. bank of the government 政府的银行 97. banker's association 银行协会 98. banker's bank 中央银行 99. banker's guarantee 银行担保 100. bank's buying rate 银行买入价 101. bank's selling rate 银行卖出价 102. banks with business dealing with the center 中央银行的往来银行 103. Barclay card 巴克莱银行信用卡 104. base rate 基本汇价 105. basis order 基差订单 106. basis risk 基差风险 107. bear market 熊市 108. bear operation 卖空行为 109. bear raiders 大量抛空者 110. beneficial owner 受益所有人 111. beneficiary of insurance 保险金受益人 112. best-efforts offering 尽力推销（代销）发行 113. bid and ask prices买入和卖出价114. bid and ask spread 买卖差价115. bid price = buying price 买价116. bid-ask spread 递盘虚盘差价117. big board 大行情牌118. big slump 大衰退（暴跌）119. bill-paying services 代付帐款120. black market 黑市121. black market financing 黑市筹资122. black money 黑钱123. blanket mortgage 总括抵押124. block positioner 大宗头寸商125. blowout 畅销126. blue-chip stocks 蓝筹股127. board of arbitration 仲裁委员会128. board of governors 理事会129. bond fund 债券基金130. borrowing from affiliates 向联营公司借款131. borrowing power of securities 证券贷款能力132. borrowing risks 借款风险133. bought deal 包销134. bread and butter business 基本业务135. breadth index 宽度指数136. break-even 不亏不盈，收支相抵137. breakout 突破138. bridging finance 过渡性融资139. broker 经纪人，掮客140.brokerage 经纪人佣金141.brokerage 经纪业；付给经纪人的佣金142.brokerage firm 经纪商（号）143.broker's loan 经纪人贷款144.broking house 经纪人事务所145.building agreement 具有约束力的协定146.building tax （tax on construction）建筑税147.bullish 行情看涨148.business insurance 企业保险149.business risk 营业风险150.business savings 企业储蓄151.business tax 营业税152.business term loan 企业长期贷款153.bust-up risks 破产风险154.buyer's risks 买方风险C155. call (option) 买方期权，看涨期权 156. call and put options 买入期权和卖出期权 157. call for funds 控股、集资 158. call loan transaction 短期拆放往来 159. call market 活期存款市场 160. call money 拆放款 161. call options on an equity 权益（证券）的买入期权 162. call-options 认购期权 163. cancellation 取消 164. cancellation money 解约金 165. cap 带利率上限的期权 166. capital assets 资本资产 167. capital lease 资本租赁 168. capital market 信贷市场、资本市场 169. capital resources 资本来源 170. capital surplus 资本盈余 171. capital transfer 资本转移 172. capital turnover rate 资本周转率 173. card issuing institution 发卡单位 174. carefully selected applicant 经仔细选定的申请人 175. cargo insurance 货物保险 176. cash 现金，现款v.兑现，付现款 177. cash a cheque 支票兑现 178. cash account 现金帐户 179. cash advance 差旅预支款 180. cash against bill of lading 凭提单付现 181. cash against documents （C.A.D.）凭单付现，凭单据付现金=document against cash 182. cash and carry付现自运；现金交易和运输自理；现购自运商店183. cash and carry wholesale 付现自运批发184. cash assets 现金资产185. cash audit 现金审核186. cash audit 现金审核，现金审计187. cash balance 现金余额，现款结存188. cash basis 现金制189. cash basis 现金制，现金基础190. cash basis accounting 现金收付会计制191. cash before delivery （C.B.D.） 空货前付款，付款后交货，付现款交货192. cash bonus 现金红利193. cash book 现金簿；现金帐；现金出纳帐194. cash boy 送款员195. cash budget 现金预算196. cash card1 （银行）自动提款卡197. cash card2 现金卡198. cash claim 现金索赔199. cash collection basis 收现法，收现制200. cash credit 活期信用放款，现金付出201. cash credit slip 现金支出传票202. cash currency 现金通货203. cash cycle 现金循环，现金周期204. cash day 付款日205. cash debit slip 现金收入传票206. cash department （商业机构中的）出纳部 =counting-house207. cash deposit 现金存款；保证金 208. cash deposit as collateral 保证金，押金 209. cash desk （商店、饭馆的）付款处 210. cash disbursements 现金支出 211. cash discount (c.d.) 现金折扣，付现折扣 =settlement discount 212. cash dispenser （美）自动提款机 =cashomat 213. cash dividend 现金股利 214. cash down 即付，付现 215. cash equivalent value 现金等值，现金相等价值 216. cash flow 资金流动 217. cash flow 现金流动 218. cash flow stream 现金流（量） 219. cash holdings 库存现金 220. cash holdings 库存现金 221. cash in advance (c.i.a.) 预付现金 222. cash in bank 存银行现金，银行存款 223. cash in hand （商行的）手头现金，库存现金 =cash on hand 224. cash in transit 在途现金，在运现金 225. cash in transit policy 现金运送保险单 226. cash in treasury 库存现金 227. cash invoice 现购发票 228. cash items 现金帐项，现金科目 229. cash journal 现金日记簿 230. cash liquidity 现金流动（情况）；现金周转 231. cash loan 现金贷款 232. cash management services 现金管理业务 233. cash market现金交易市场，现货市场，付现市场 234. cash nexus现金交易关系 235. cash on arrival货到付现，货到付款 236. cash on bank银行存款；银行付款；现金支票付款 237. cash on deliver (C.O.D)（英）交货付款，现款交货 ＝collect on delivery 238. cash on delivery (COD)交割付款 239. cash order （C/O ） 现金订货240. cash paid book 现金支出簿241. cash payment 现金支付242. cash payment 现金付款，现付243. cash payments journal 现金支出日记帐244. cash position 头寸245. cash position 现金状况，现金头寸246. cash price 现金售价，现金付款价格247. cash purchase 现购，现金购买248. cash railway （商店中的）货款传送线249. cash ratio 现金比率250. cash receipts (CR) 现金收入251. cash receipts journal现金收入日记帐 252. cash records现金记录 253. cash register现金登记机，现金收入记录机，收银机 254. cash remittance汇款单；解款单255. cash remittance note现金解款单，解款单 256. cash requirement现金需要量 257. cash reserve现金储备（金） 258. cash resources现金资源，现金来源 259. cash resources (reserves)现金准备260. cash sale 现售，现金销售=sale by real cash 261. cash sale invoice 现销发票，现售发票 262. cash settlement 现金结算，现汇结算 263. cash short and over 现金尾差，清点现金余差；现金短溢 264. cash slip 现金传票 265. cash statement 现金报表，（现金）库存表 266. cash ticket 现销票，门市发票 267. cash transaction 现金交易 268. cash verification 现金核实，现金核查 269. cash voucher 现金凭单；现金收据 270. cash with order （c.w.o., C.W.O.订货时付款，订货付现，落单付现 271. cash without discount 付现无折扣 272. cash yield discount 现金获利率，现金收益率 273. cash-and-carry arbitrage 现货持有套利 274. cashier 出纳员，收支员 275. cashier's cheque (C.C.) 银行本票 =cashier's order 276. central rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率） 277. certificate of balance 存款凭单 278. Certificate of Deposits (CDs) 大额定期存款单 279. certificated security 实物证券 280. certificates of deposit (CDs) 大面额存款单 281. certifying bank 付款保证银行 282. change hands 交换，换手 283. chartered bank 特许银行 284. chattel 动产 285. chattel mortgage 动产抵押 286. chattel mortgage bond（美）动产抵押（公司）债券287. chattel personal（私人）动产288. chattel real准不动产（土地权等） 289. check certificate检验证明书 290. check deposit支票存款 291. check list（核对用的）清单 292. check sheet对帐单 293. checking account支票帐户 294. checking deposits支票存款，活期存款295. checking reserve支票现金储备 296. checkstand（超级市场的）点货收款台 297. cheque (payable) to bearer来人支票，不记名支票 298. cheque book支票簿 299. cheque book stub支票簿存根 300. cheque card支票卡 301. cheque collection支票兑取 302. cheque collector 支票兑取人303. cheque crossed 划线支票 304. cheque crossed generally普通划线支票 305. cheque crossed specially特别划线支票 306. cheque deposit支票存款 307. cheque drawer支票出票人 308. cheque holder支票执票人 309. cheque only for account转帐支票 310. cheque payable at sight见票即付支票 311. cheque protector支票银码机 312. cheque rate票据汇兑汇率，票汇价格 =sight rate ,short rate313. cheque register 支票登记簿 314. cheque returned 退票，退回的支票 315. cheque signer 支票签名机 316. cheque stub 支票存根 317. cheque to order 记名支票，指定人支票 318. China Investment Bank 中国投资银行 319. circulation risks 流通风险 320. circulation tax （turnover tax ） 流转税 321. city bank 城市银行 322. claim a refound 索赔 323. clean collections 光票托收 324. clearing bank 清算银行 325. clearing house 清算所 326. clearinghouse 清算公司，票据交换所 327. close out 平仓，结清（账） 328. closed and mortgage 闭口抵押 329. closing order 收市价订单 330. closing rate 收盘价 331. closing transaction 平仓交易 332. collar 带利率上下限的期权 333. collateral loan 抵押借款 334. collecting bank 托收银行,代收行 335. collection instructions 委托（托收的）单据 336. collection items 托收业务，托收项目 337. collection of trade charges 托收货款 338. collection on clean bill 光票托收 339. collection on documents 跟单托收 340. collection order托收委托书341. collection risk托收风险 342. collection risks托收风险 343. collection service托收服务 344. collective-owned enterprise bonus tax集体企业奖金税 345. collective-owned enterprise income tax集体企业所得税 346. commercial and industrial loans工商贷款 347. commercial deposit商业存款 348. commercial paper商业票据 349. commercial paper house经营商业票据的商号 350. commercial risk商业风险 351. commercial terms商业条件 352. commission佣金 353. commodity futures商品期货 354. commodity insurance商品保险 355. common collateral共同担保 356. common fund共同基金 357. common stock普通股 358. common trust fund共同信托基金 359. compensatory financing补偿性融资 360. competitive risks竞争风险 361. composite depreciation综合折旧 362. compound interest复利363. compound rate复利率 364. compound rate deposit复利存款 365. comprehensive insurance综合保险 366. condominium公寓私有共有方式367. confirming bank 保兑银行 368. congestion area 震荡区 369. congestion tape 统一自动行情显示 370. conservatism and liquidity 稳健性与流动性 371. consortium bank 银团银行 372. constructure risk 建设风险 373. consumer financing 消费融资 374. contingent risks 或有风险 375. contract money 合同保证金 376. contract size 合约容量 377. contracts of difference 差异合约 378. contractual value 合同价格 379. controlled rates 控制的汇率 380. converge 集聚，（为共同利益而）结合一起 381. conversion 汇兑、兑换 382. convertible currency 可兑换的货币 383. cooling-off period 等待期 384. cooperative financing 合作金融 385. cornering the market 操纵市场 386. corners 垄断 387. corporate deposits 法人存款 388. correspondent 代理行 389. cost of maintenance 维修费 390. counter-inflation policy 反通货膨胀对策 391. cover 弥补，补进（卖完的商品等）弥补（损失等）；负担（开支）；补进（商品或股票等）；保险 392. coverage 承保险别；保险总额；范围保险 393. coverage ratio偿债能力比率 394. cover-note暂保单；投保通知单395. credit信用，信贷 396. credit account (C.A., C/A)赊帐=open account397. credit agreement 信贷协定398. credit amount 信贷金额；赊帐金额；信用证金额399. credit analysis 信用分析400. credit balance 贷方余额，结欠，贷余401. credit bank 信贷银行402. credit beneficiary 信用证受益人403. credit business 赊售，信用买卖404. credit buying 赊购405. credit capital 信贷资本406. credit cards 信用卡407. credit control 信用控制408. credit control instrument 信用调节手段409. credit expansion 信用扩张410. credit extending policy 融资方针411. credit facility 信用透支412. credit limit 信用额度413. credit restriction 信用限额414. credit risk 信用风险415. credit union 信用合作社416. creditor bank 债权银行417. crop up (out) 出现，呈现 418. cross hedge 交叉套做419. cross hedging 交叉保值420.cum dividend 附息421.cum rights 含权422.cumulative preferred stock 累积优先股423.currency futures 外币期货424.currency futures contract 货币期货合约425.current fund 流动基金426.current futures price 现时的期货价格427.current ratio 流动比率428.customize 按顾客的具体要求制作429.customs duty（tariffs）关税D430. D/D (Banker's Demand Draft) 票汇 431. daily interest 日息 432. daily limit 每日涨（跌）停板 433. date of delivery 交割期 434. dealers 批发商 435. death and gift tax 遗产和赠与税 436. debt of honour 信用借款 437. debtor bank 借方银行 438. decision-making under risk 风险下的决策 439. deed 契约 440. deed tax 契税 441. deferred savings 定期存款 442. deficit covering 弥补赤字 443. deficit-covering finance 赤字财政 444. deflation 通货紧缩 445. delivery date 交割日 446. demand pull inflation 需求拉动通货膨胀 447. demand-deposit or checking-accounts 活期存款或支票帐户 448. deposit account (D/A) 存款帐户 449. deposit at call 通知存款 450. deposit bank 存款银行 451. deposit money 存款货币 452. deposit rate 存款利率 453. deposit turnover 存款周转率 454. depreciation risks 贬值风险 455. derivative deposit 派生存款 456. derived deposit 派生存款 457. designated currency指定货币458. deutsche marks (=DM) 西德马克459. devaluation of dollar 美元贬值460. developer 发展商461. Development Bank 开发银行462. development financing 发展融资463. devise 遗赠464. die intestate 死时没有遗嘱465. Diners card 大莱信用卡466. direct exchange 直接汇兑467. direct financing 直接融资468. direct hedging 直接套做469. direct leases 直接租赁470. direct taxation 直接税471. discount credit 贴现融资472. discount market 贴现市场473. discount on bills 票据贴现474. discount paid 已付贴现额475. discounted cash flow 净现金量476. discounting bank 贴现银行477. dishonour risks 拒付风险478. disintermediation 脱媒479. distant futures 远期期货480. diversification 分散投资481. dividends 红利482. document of title 物权单据483. documentary collection 跟单托收484. Documents against Acceptance,D/A 承兑交单 485. Documents against Payment,D/P 付款交单 486. domestic correspondent 国内通汇银行 487. domestic deposit 国内存款 488. domestic exchange 国内汇兑 489. double leasing 双重租赁 490. double mortgage 双重抵押 491. double option 双向期权 492. Dow Jones average 道·琼斯平均数 493. down payment 首期 494. downgrade 降级495. downside下降趋势496. downtick跌点交易497. Dragon card 龙卡498. draw 提款499. draw cheque 签发票据500. drawee bank 付款银行501. drawing account 提款帐户502. dual exchange market 双重外汇市场503. dual trading 双重交易504. due from other funds 应收其他基金款505. due to other funds 应付其他基金款506. dumping 抛售E507. early warning system 预警系统 508. easy credit 放松信贷 509. economic exposure 经济风险 510. efficient portfolio 有效证券组合 511. electronic accounting machine 电子记帐机 512. electronic cash 电子现金 513. electronic cash register 电子收款机 514. electronic debts 电子借贷 515. electronic funds transfer 电子资金转帐 516. electronic transfer 电子转帐 517. emergency tariff 非常关税 518. encumbrance 债权（在不动产上设定的债权） 519. endorsement for collection 托收背书 520. engage in arbitrage (to) 套汇 521. entity n. 单位，整体，个体 522. entrance fee 申请费 523. equalization fund （外汇）平衡基金 524. equipment leasing services 设备租赁业务 525. equity portfolio 股票资产 526. establishing bank 开证银行 527. ethics risks 道德风险 528. Euro-bank 欧洲银行 529. Eurocard 欧洲系统卡 530. European terms 欧洲标价法 531. evaluation of property 房产估价 532. evasion of foreign currency 逃汇 533. exception clause 免责条款 534. excess insurance超额保险535. exchange adjustment 汇率调整536. exchange alteration 更改汇率537. exchange arbitrage 外汇套利538. exchange bank 外汇银行539. exchange broker 外汇经纪人540. exchange brokerage 外汇经纪人佣金541. exchange business 外汇业务542. exchange clearing agreement 外汇结算协定543. exchange clearing system 汇结算制544. exchange competition 外汇竞争545. exchange contract 外汇成交单546. exchange control 外汇管制547. exchange convertibility 外汇兑换548. exchange customs 交易所惯例549. exchange depreciation 外汇下降550. exchange dumping 汇率倾销551. exchange fluctuations 汇价变动552. exchange for forward delivery 远期外汇业务553. exchange for spot delivery 即期外汇业务554. exchange freedom 外汇自由兑换555. exchange loss 汇率损失556. exchange parity 外汇平价557. exchange position 外汇头寸558. exchange position 外汇头寸；外汇动态559. exchange premium 外汇升水560. exchange profit 外汇利润561. exchange proviso clause 外汇保值条款 562. exchange quota system 外汇配额制 563. exchange rate 汇价 564. exchange rate fluctuations 外汇汇价的波动 565. exchange rate parity 外汇兑换的固定汇率 566. exchange rate risks 外汇汇率风险 567. exchange reserves 外汇储备 568. exchange restrictions 外汇限制 569. exchange risk 外汇风险,兑换风险 570. exchange settlement 结汇 571. exchange speculation 外汇投机 572. exchange stability 汇率稳定 573. exchange surrender certificate 外汇移转证574. exchange transactions外汇交易575. exchange value外汇价值576. exchange war外汇战577. excise货物税，消费税578. exercise date 执行日579. exercise price, striking price 履约价格，认购价格580. expenditure tax 支出税581. expenditure tax regime 支出税税制582. expenses incurred in the purchase 购买物业开支583. expiration date 到期日584. export and import bank 进出口银行585. export gold point 黄金输出点586. exposure 风险587. external account 对外帐户588. extraneous risks 附加险589. extrinsic value 外在价值F590. face value 面值 591. facultative insurance 临时保险 592. fair and reasonable 公平合理 593. far future risks 长远期风险 594. farm subsidies 农产品补贴 595. farmland occupancy tax 耕地占用税 596. favourable exchange 顺汇 597. fax base 税基 598. feast tax 筵席税 599. feathered assets 掺水资产 600. fee 不动产 601. fee interest 不动产产权 602. fictions payee 虚构抬头人 603. fictitious assets 虚拟资产 604. fictitious capital 虚拟资本 605. fiduciary a. 信托的，信用的，受信托的（人） 606. fiduciary field 信用领域，信托领域 607. finance broker 金融经纪人 608. financial advising services 金融咨询服务 609. financial arrangement 筹资安排 610. financial crisis 金融危机 611. financial forward contract 金融远期合约 612. financial futures 金融期货 613. financial futures contract 金融期货合约 614. financial insolvency 无力支付 615. financial institutions' deposit 同业存款 616. financial lease 金融租赁 617. financial risk金融风险618. financial statement analysis 财务报表分析619. financial system 金融体系620. financial transaction 金融业务621. financial unrest 金融动荡622. financial world 金融界623. first mortgage 第一抵押权624. fiscal and monetary policy 财政金融政策625. fixed assets 固定资产626. fixed assets ratio 固定资产比率627. fixed assets turnover ratio 固定资产周转率628. fixed capital 固定资本629. fixed costs 固定成本630. fixed deposit (=time deposit) 定期存款631. fixed deposit by installment 零存整取632. fixed exchange rate 固定汇率633. fixed par of exchange 法定汇兑平价634. fixed savings withdrawal 定期储蓄提款635. fixed-rate leases 固定利率租赁636. flexibility and mobility 灵活性与机动性637. flexibility of exchange rates 汇率伸缩性638. flexible exchange rate 浮动汇率639. floating exchange rate 浮动汇率640. floating policy 流动保险单641. floating-rate leases 浮动利率租赁642. floor 带利率下限的期权643. floor broker 场内经纪人644. fluctuations in prices 汇率波动 645. foregift 权利金 646. foreign banks 外国银行 647. foreign correspondent 国外代理银行 648. foreign currency futures 外汇期货 649. foreign enterprises income tax 外国企业所得税 650. foreign exchange certificate 外汇兑换券 651. foreign exchange crisis 外汇危机 652. foreign exchange cushion 外汇缓冲 653. foreign exchange dumping 外汇倾销 654. foreign exchange earnings 外汇收入 655. foreign exchange liabilities 外汇负债 656. foreign exchange loans 外汇贷款 657. foreign exchange parity 外汇平价 658. foreign exchange quotations 外汇行情 659. foreign exchange regulations 外汇条例 660. foreign exchange reserves 外汇储备 661. foreign exchange restrictions 外汇限制 662. foreign exchange retaining system 外汇留存制 663. foreign exchange risk 外汇风险 664. foreign exchange services 外汇业务 665. foreign exchange transaction centre 外汇交易中心 666. forward exchange 期货外汇 667. forward exchange intervention 期货外汇干预 668. forward exchange sold 卖出期货外汇 669. forward foreign exchange 远期外汇汇率 670. forward operation 远期（经营）业务 671. forward swap远期掉期 672. fraternal insurance互助保险 673. free depreciation自由折旧 674. free foreign exchange自由外汇 675. freight tax运费税 676. fringe bank边缘银行 677. full insurance定额保险 678. full payout leases充分偿付租赁 679. full progressive income tax全额累进所得税 680. fund资金、基金 681. fund account基金帐户 682. fund allocation基金分配 683. fund appropriation基金拨款 684. fund balance基金结存款 685. fund demand资金需求 686. fund for relief救济基金 687. fund for special use专用基金 688. fund in trust信托基金 689. fund liability基金负债 690. fund obligation基金负担 691. fund raising基金筹措 692. fundamental insurance基本险 693. funds statement资金表 694. futures commission merchants期货经纪公司 695. futures contract期货合约 696. futures delivery期货交割 697. futures margin期货保证金698.futures market 期货市场699.futures price 期货价格700.futures transaction 期货交易701.FX futures contract 外汇期货合约G702. galloping inflation 恶性通货膨胀 703. gap 跳空 704. general endorsement 不记名背书 705. general fund 普通基金 706. general mortgage 一般抵押 707. Giro bank 汇划银行 708. given rate 已知汇率 709. go long 买进，多头 710. go short 短缺；卖空，空头 711. going away 分批买进 712. going rate 现行汇率 713. Gold Ear Credit Card 金穗卡 714. government revenue 政府收入 715. graduated reserve requirement 分级法定准备金 716. Great Wall card 长城卡 717. gross cash flow 现金总流量 718. guarantee of payment 付款保证 719. guaranteed fund 保证准备金 H720. hammering the market打压市场 721. handling charge手续费 722. harmony of fiscal and monetary policies财政政策和金融政策的协调 723. hedge套头交易 724. hedge against inflation为防通货膨胀而套购 725. hedge buying买进保值期货 726. hedge fund套利基金 727. hedging mechanism规避机制728. hedging risk套期保值风险 729. hire purchase租购 730. hit the bid拍板成交 731. hoarded money储存的货币 732. holding the market托盘 733. horizontal price movement横盘 734. hot issue抢手证券 735. hot money deposits游资存款 736. hot stock抢手股票 737. house property tax房产税738. hypothecation抵押I739. idle capital 闲置资本 740. idle cash (money) 闲散现金，游资 741. idle demand deposits 闲置的活期存款 742. immobilized capital 固定化的资产 743. immovable property 不动产 744. import regulation tax 进口调节税 745. imposition 征税；税；税款 746. imprest bank account 定额银行存款专户 747. in force （法律上）有效的 748. in the tank 跳水 749. inactive market 不活跃市场 750. income in kind 实物所得 751. income tax liabilities 所得税责任，所得税债务 752. income taxes 所得税 753. indemnity 赔偿，补偿 754. indirect arbitrage 间接套汇 755. indirect finance 间接金融 756. indirect hedging 间接套做 757. indirect leases 间接租赁（即：杠杆租赁） 758. indirect rate 间接汇率 759. indirect taxation 间接税 760. individual income regulation tax 个人调节税 761. individual income tax 个人所得税 762. individual savings 私人储蓄 763. Industrial and Commercial Bank of China 中国工商银行 764. industrial financing 工业融资 765. industrial-commercial consolidated tax 工商统一税 766. industrial-commercial income tax工商所得税767. industrial-commercial tax 工商税768. inflation 通货膨胀769. inflation rate 通货膨胀率770. inflationary spiral 螺旋式上升的通货膨胀771. inflationary trends 通货膨胀趋势772. infrastructure bank 基本建设投资银行773. initial margin 初始保证金774. initial margin 期初保证权775. initial margins 初始保证金776. initial reserve 初期准备金777. insider 内幕人778. installment savings 零存整取储蓄779. institution 机构投资者780. insurance appraiser 保险损失评价人781. insurance broker 保险经纪人782. insurance contract 保险契约，保险合同783. insurance saleman 保险外勤784. insurance services 保险业务785. insure against fire 保火险786. insured 被保险人787. interbank market 银行同业市场788. inter-business credit 同行放帐789. interest on deposit 存款利息790. interest per annum 年息791. interest per month 月息792. interest rate futures contract 利率期货合约793. interest rate policy 利率政策 794. interest rate position 利率头寸 795. interest rate risk 利率风险 796. interest restriction 利息限制 797. interest subsidy 利息补贴 798. interest-rate risk 利息率风险 799. interim finance中间金融800. intermediary bank中间银行801. intermediate account中间帐户802. internal reserves内部准备金803. international banking services国际银行业务804. International Investment Bank (IIB)国际投资银行805. international leasing国际租赁806. in-the-money有内在价值的期权807. intraday日内808. intrinsic utility内在效用809. intrinsic value实际价值，内部价值810. inward documentary bill for collection进口跟单汇票，进口押汇（汇票）811. isolation of risk风险隔离812. issue bank发行银行J 813. JCB card JCB 卡814. joint financing 共同贷款K 815. key risk关键风险 816. kill a bet终止赌博L817. land use tax 土地使用税 818. large deposit 大额存款 819. large leases 大型租赁 820. latent inflation 潜在的通货膨胀 821. latent inflation 潜在的通货膨胀 822. lease agreement 租约 823. lease and release 租借和停租 824. lease broker 租赁经纪人 825. lease financing 租赁筹租 826. lease immovable 租借的不动产 827. lease in perpetuity 永租权 828. lease insurance 租赁保险 829. lease interest insurance 租赁权益保险 830. lease land 租赁土地 831. lease mortgage 租借抵押 832. lease out 租出 833. lease property 租赁财产 834. lease purchase 租借购买 835. lease rental 租赁费 836. lease territory 租借地 837. leaseback 回租 838. leasebroker 租赁经纪人 839. leased immovable 租借的不动产 840. leasehold 租赁土地,租借期，租赁营业，租赁权 841. leasehold property 租赁财产 842. leaseholder 租赁人,承租人，租借人 843. leases agent 租赁代理 844. leases arrangement租赁安排845. leases company 租赁公司846. leases structure 租赁结构847. leasing 出租848. leasing agreement 租赁协议849. leasing amount 租赁金额850. leasing asset 出租财产，租赁财产851. leasing clauses 租赁条款852. leasing consultant 租赁顾问853. leasing contract 租赁合同854. leasing cost 租赁成本855. leasing country 承租国856. leasing division 租赁部857. leasing equipment 租赁设备858. leasing industry 租赁业859. leasing industry (trade) 租赁业860. leasing money 租赁资金861. leasing period 租赁期862. leasing regulations 租赁条例863. legal interest 法定利息864. legal tender 法定货币,本位货币，法定货币865. lessee 承租人，租户866. lessor 出租人867. letter of confirmation 确认书868. letter transfer 信汇869. leveraged leases 杠杆租赁870. lien 扣押权，抵押权871. life insurance 人寿保险 872. life of assets 资产寿命 873. limit order 限价指令 874. limited floating rate 有限浮动汇率 875. line of business 行业，营业范围，经营种类 876. liquidation 清仓 877. liquidity 流动性 878. liquidity of bank 银行资产流动性 879. listed stock 上市股票 880. livestock transaction tax 牲畜交易税 881. loan account 贷款帐户 882. loan amount 贷款额 883. loan at call 拆放 884. loan bank 放款银行 885. loan volume贷款额886. loan-deposit ratio存放款比率887. loans to financial institutions金融机构贷款888. loans to government政府贷款889. local bank 地方银行890. local income tax (local surtax) 地方所得税 891. local surtax地方附加税 892. local tax地方税 893. long arbitrage多头套 894. long position多头头寸 895. long position多头寸；买进的期货合同 896. long-term certificate of deposit长期存款单 897. long-term credit bank长期信用银行 898. long-term finance长期资金融通 899. loss leader特价商品，亏损大项 900. loss of profits insurance收益损失保险 901. loss on exchange汇兑损失 902. low-currency dumping低汇倾销,低汇倾销。

经济金融术语汉英对照表A安全网safety net按可比口径on comparable basis按轻重缓急to prioritize暗补implicit subsidy暗亏hidden lossB颁发营业执照to license;to grant a licence to办理存款业务to take deposits保护农民的生产积极性to protect farmers'incentive to produce 备付金（超额准备金）excess reserves本外币并账consolidation of domestic and foreign currencyaccounts本外币对冲操作sterilization operation本位利益localized interest;departmentalism奔小康to strive to prosper;to strive to become well-to-do避税（请见“逃税”）tax avoidance币种搭配不当currency mismatch币种构成currency composition变相社会集资disguised irregular（ or illegal） fund raising表外科目（业务）off-balance-sheet items（ operation）薄弱环节weaknesses;loopholes不变成本fixed cost不变价at constant price;in real terms不动产real estate不良贷款（资产）problem loans ； non-performing loans（ assets）C财务公司finance companies财政赤字fiscal deficit财政挤银行fiscal pressure on the central bank（ over monetary policy ）财政政策与货币政策的配合coordination of fiscal and monetary policies 采取循序渐进的方法in a phased and sequenced manner操作弹性operational flexibility操纵汇率to manipulate exchange rate产品构成product composition;product mix产品积压产销率产销衔接产业政策长期国债敞口头寸炒股承购包销成套机电产品城市信用社城市合作银行城市商业银行城乡居民收入增长超过物价涨幅持续升温重复布点重置成本重组计划筹资渠道初见成效出口统一管理、归口经营出口退税储蓄存款储蓄分流储源萎缩传导机制从价税从紧控制存贷款比例存款保险体系存款货币银行存款准备金D打白条大额存单大额提现大面积滑坡大一统的银行体制stock pile;excessive inventorycurrent period inventory;（即期库存，不含前期库存）sales/output ratiomarketabilityindustrial policytreasury bondsopen positionto speculate in the stock marketunderwrite （ securities）complete sets of equipment;complete plant（ s）urban credit cooperatives（ UCCs）urban cooperative banks;municipal united banksmunicipal commercial banksreal growth in household incomepersistent overheatingduplicate projectsreplacement costrestructuring planfunding sources;financing channelsinitial successcanalization of exportsexport tax rebatehousehold deposits（不完全等同于西方的savingsdeposits，前者包括活期存款，后者不包括。

金融专业常用词汇金融行业作为现代经济的核心部门之一，涉及到许多专业术语和常用词汇。

在本文中，将介绍一些金融专业常用词汇，并对其进行解释和用例说明。

一、财务会计类词汇1. 资产负债表（Balance Sheet）：记录企业在特定时点上的资产、负债和所有者权益状况。

例句：The company's balance sheet shows a strong financial position with high asset values.2. 利润表（Income Statement）：总结了企业一定期间内的销售收入、成本和利润。

例句：The income statement reflects the company's profitability for the year.3. 现金流量表（Cash Flow Statement）：显示了企业一定期间内的现金流入和流出情况。

例句：The cash flow statement indicates that the company has a positive cash flow from operating activities.4. 财务比率（Financial Ratios）：用于评估企业财务健康状况和业绩的指标，如盈利能力、偿债能力和资产效率等。

例句：The current ratio is a financial ratio used to measure a company's short-term liquidity.二、投资金融类词汇1. 股票（Stocks）：代表了一个公司的所有权，在证券市场上买卖。

例句：Investors often buy stocks with the expectation of capital appreciation.2. 债券（Bonds）：企业或政府发行的借款工具，支付一定利息并在到期时偿还本金。

财务会计英语专业词汇大全a p ay ment or serious p ayments一次或多次付款abatement扣减absolute and unconditional p ayments绝对和无条件付款accelerated p ayment加速支付acceptance date接受日acceptance接受accession加入accessories附属设备accountability承担责任的程度accounting benefits会计利益accounting period会计期间accounting policies会计政策accounting principle会计准则accounting tr eatme nt会计处理accounts receivables应收账款accounts账项accredited investors经备案的投资人accumulated allowance累计准备金acknowledgement requirement对承认的要求acquisition of assets资产的取得acquisitions兼并Act on Product Liability（德国）生产责任法action诉讼actual ownership事实上的所有权additional filings补充备案additional margin附加利差additional risk附加风险additions（设备的）附件adjusted tax basis已调整税基adjustment of yield对收益的调整administrative fee管理费Administrative Law（美国）行政法adv ance notice事先通知adv ance放款adverse tax consequences不利的税收后果advertising做广告affiliated group联合团体affiliate附属机构African Leasing Association非洲租赁协会after-tax rate税后利率ag g r e g ate rents合计租金ag g r e g ate risk合计风险agreement concerning rights of explore natural resources涉及自然资源开发权的协议agreement协议alliances联盟allocation of finance income财务收益分配allowance for losses on receivables应收款损失备抵金alternative uses改换用途地使用amenability to foreign investment外国投资的易受控制程度amendment修改amortization of deferred loan fees and related consideration递延的贷款费和相关的报酬的摊销amortization schedule摊销进度表amortize摊销amount of recourse求偿金额amount of u sage使用量AMT(Alternative Minimum T ax)（美国）可替代最低税analogous to类推为annual budget appropriation年度预算拨款appendix（契约性文件的）附件applicable law适用法律applicable securities laws适用的证券法律applicable tax life适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriation provisions拨款条例appropriation侵占approval authority核准权approval核准approximation近似arbitrary and artificially high value(承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration仲裁arm's length transaction公平交易arrangemen t安排arrest扣留Article2A美国统一商法典关于法定融资租赁的条款articles of incorporation公司章程Asia Lease亚洲租赁协会assess评估asset manager设备经理asset risk insurance资产风险保险asset securitization资产证券化asset specificity资产特点asset tracking资产跟踪asset-back ed financing资产支持型融资asset-b ased lessor立足于资产的出租人asset-oriented lessor(经营租赁中的)资产导向型出租人asset资产assignee受让人assignment让与association社团at the expiry期限届满时ATT(automatic transfer of title)所有权自动转移attachments附着物attributes属性auction sale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availability of fixed rate mediu m-te rm financing固定利率中期融资可得到的程度available-for-sale securities正供出售证券average life平均寿命average managed net financed assets所管理的已筹资金资产净额平均值b ack ed-up servicer替补服务者balance sheet date资产负债表日b andwidth带宽b ank affiliates银行的下属机构b ank quote银行报价bankruptcy cost破产成本bankruptcy court破产法院bankruptcy law破产法bankruptcy proceedings破产程序bankruptcy破产b ar ebo at charterer光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）b ook income账面收入b ook loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occup ation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节常用英文会计账户名称分类汇总一、资产类AssetsFixed asserts固定资产stripe bad assets off剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001现金Cashsp ot cash现款支付cash transaction现款交易1002银行存款Cash in b ankCurrent assets of enterprises shall include cash on hand，cash in bank,mark etable securities, receivable,prep ayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。

offering,list 上市bourse 证交所corporate champion 龙头企业shanghai exchange 上海证交所pension fund 养老基金mutual fund 共同基金hedge mutual fund 对冲式共同基金share 股票valuation 股价underwriter 保险商government bond 政府债券saving account 储蓄帐户equity market 股市shareholder 股东delist 摘牌mongey-loser 亏损企业inventory 存货traded company,trading enterprise 上市公司stakeholder 利益相关者transparency 透明度msnbc:microsoft national broadcast 微软全国广播公司market fundamentalist 市场经济基本规则damage-contral machinery 安全顾问efficient market 有效市场intellectual property 知识产权opportunistic practice 投机行为worldcom 世通公司bribery 行贿entrepreneur 企业家cook the book 做假帐regulatory system 监管体系audit 审计accounting firm 会计事务所great depression 大萧条portfolio 投资组合money-market 短期资本市场capitual-market 长期资本市场volatility 波动diversification 多元化commodity 期货real estate 房地产option 期权call option 看涨期权put option 看跌期权merger 并购arbitrage 套利securities&exchange commission 〈美〉证券交易委员会dollar standard 美元本位制flight 贬值budget 预算deficit 赤字bad debt 坏帐output 产值macroeconomic 宏观经济fiscal stimulus 财政刺激a store of value 保值transaction currency 结算货币forward exchange 期货交易intervention currency 干预货币treasury bond 财政部公债currnt-account 经常项目pickup in rice 物价上涨federal reserve 美联储inflation 通货膨胀deflation 通货紧缩tighter credit 紧缩信贷monetary policy 货币政策awash in excess capacity 生产力过剩foreigh 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virtual value 虚拟价值physical good 物质产品abstract good 抽象产品patent&trademark office 专利与商标局book value 帐面价值physical capital 实际资本ipo:initial public offering 新股首发job machine 就业市场welfare capitalism 福利资本主义collective market cap 市场资本总值golbal corporation 跨国公司transnational status 跨国优势transfer price 转让价格general accounting office 〈美〉会计总会consolidation 兼并leveraged 杠杆。

rest on 停留在；依靠；被搁在；信赖transaction 交易；事务；办理；会报，学报n.terminology employ 术语标准disseminate vt.宣传，传播；散布vi. 散布；广为传播engage vt .吸引，占用；使参加；雇佣；使订婚；预定；vi. 从事；答应，保证；交战；啮合outstanding adj.未解决的；未偿付的；n. 未偿贷款operate at a loss 亏本经营well-devised（devise vt.设计；想出；发明）financial position 财务状况financial performance 财务业绩coupled with 加上，外加；与…相结合repay vi.偿还；报答；报复；vt.回报；报复；付还in terms of依据；按照；在…方面；以…措词in excess of 超过；较…为多in some settings（设置）long-run staying powerbe around 在某些行业有突出表现（来访；露面）honor the 50-year guarantee 兑现50年的担保long-run prospects of a company公司长期前景pension n.退休金，抚恤金；津贴；膳宿费vt. 发给养老金或抚恤金fulfill its long-run promises 实现长期承诺retiree n. （美）退休人员；歇业者reveal vt.&n. 显示；透露；揭露；泄露marketing pushes 市场推广confidential adj. 机密的；表示信任的；获信任的informed investmentdisclosures公开；[审计] 披露antitrust反垄断的excess monopolistic profits 超额垄断利润misuse vt.&n.滥用；误用；虐待distort vt.扭曲；使失真；曲解;vi. 扭曲；变形reap obscene profitspin/put the blame on/onto 归咎于…Economic entity assumption经济主体假设Accountability n. 有义务；有责任；可说明性Outperform vt. 胜过；做得比……好Segregation n. 隔离，分离；种族隔离Merge vt.&vi.合并；使合并；吞没going concern assumption 持续经营假设high continuance rate 高持续经营比率profound adj. 深厚的；意义深远的；渊博的historical cost principle历史成本原则liquidation n. 清算；偿还；液化；清除net realizable value 可变现净值less 减去（资产-负债）cost of disposal 处置费用depreciation n. 折旧；贬值amortization n. [会计] 分期偿还justifiable 可辩解的，有道理的；可证明为正当的permanence n. 持久；永久priority 优先权imminent adj. 即将来临的；迫近的inapplicable adj. 不适用的；不相干的approximate adj.&n.大约，接近monetary unit assumption 货币计量假设denominator 分母quantitative adj. 定量的；量的，数量的rational economic decisions 理性经济决策standard-setterinflation accounting 通货膨胀会计Periodicity assumption 会计分期假设time period（时期，期间）concept（观念，概念）同上be apprised of 被通知，告知on a timely basis 及时地interim（临时的，中间的）periods 中期process v.处置be subject to 遭受，面对trade-off n. 交换，交易；权衡；协定relevance n. 关联；适当；中肯obsolete adj. 过时的；废弃的；老式的vt. 淘汰；废弃real-time financial information 实时会计信息Historical Cost Principle 历史成本原则Revenue Recognition Principle 收入确定原则Matching Principle 配比原则Full Disclosure Principle 充分披露原则be accounted for对…负有责任；对…做出解释；说明……的原因；导致；（比例）占fair value information 公允价值信息financial instrument 金融工具；金融票据derivatives 派生物fair value 公允价值Brokerage house 经纪行Brokerage n.佣金；回扣；中间人业务mutual fund [会计] 共有基金mutual adj. 共同的；相互的，彼此的diverge vi. 分歧；偏离；离题vt. 使偏离；使分叉impairment（n. 损伤，损害）loss 减值损失mixed attribute system 混合属性系统realizable adj.可实现的；可实行的；可感觉到的be entitled to adj. 有资格的；给与名称的v. 给…权利；给…定书名；授…以荣誉dictate vt.&vi.&n. 命令；口述；使听写the percentage-of-completion approach完工百分比法; the end-of-production approach the receipt-of-cash approach accomplishment n. 成就；完成；技艺，技能practicable adj. 可用的；行得通的；可实行的systematic adj. 系统的；体系的；有系统的；product cost 生产成本period cost 期间费用overhead 企业日常管理费用，杂项开支，经常费用validity n. [计] 有效性；正确；正确性dumping（n. 倾销；倾泻）ground n. 垃圾堆积场objective adj. 客观的；目标的；宾格的n. 目的；目标judgmental（审判的）trade-offs（n. 权衡（trade-off的复数）；交易；物物交换）strive for 争取，奋斗disclose vt. 公开；揭露condensation n. 冷凝；凝结；压缩supplementary（adj. 补充的；追加的；n. 补充者；增补物）information补充信息sales journal 销货簿；销售日记帐，销售收入sales returns journal 收获退回日记账purchase journal 购买分录簿；购货日记帐purchase return journal 购货退货日记账receipt n. 收到；收据；收入vt. 收到payments journal 付款日记账payroll journal 工薪日记账general journal 普通日记账owe vt.欠；感激；应给予；应该把……归功于on accrual basis 权责发生制payable adj. 应付的；到期的；可付的；可获利的post n.岗位；标杆vt.张贴；公布；邮递；布置general ledger 总分类账簿subsidiary ledger 明细分类帐；辅助分类帐irrespective of 不考虑的，无论；在所不计；不计owners' equity 所有者权益observe v. 观察；遵守；说；注意到；评论timeliness n. 及时；时间性；好时机amplify vt. 放大，扩大；增强；详述vi. 详述present vt. 提出；介绍；呈现；赠送quantifiable adj. 可以计量的contingency 偶然性；意外事故；意外开支；可能性voluminous 大量的；多卷的，长篇的；著书多的inclusion n. 包含；内含物Inc. = Incorporated adj. 合并的；组成法人组织的Controller n. 控制器；管理员；主计长the close of the fiscal year 会计年度末leeway n. 余地；风压差；偏航；落后cook the books 做假账creditor 债权人，贷方the improved cash flow figures改善的现金流数字somehow adv. 以某种方法；莫名其妙地give a big profileoperating performance操作手续；[贸易] 营业实绩operating cash flow per share 每股营运现金流earnings per share 每股收益be of service 有用board a flight 登记bummer 懒汉；游手好闲的人；吸食迷幻药的反效果count on 指望；依靠figure n. 数字；人物；图形；价格；（人的）体形；画像v.计算；出现；扮演角色；认为；描绘；象征jerk sb. around对某人指手划脚的on the accrual basis 权责发生制without regard to 不考虑，不顾及in conformity with与…相符、相适应，符合；遵照on credit 赊账due to 由于，应归于（due 应付款、到期的）timing n. 定时；调速；时间选择v. 为…安排时间；测定…的时间at each month-end 每个月末preceding adj. 在前的；前述的v. 在...之前understate vt. 少说，少报；accounts receivable 应收账款near-term 近期的accounts payable 应付账款recognize （revenue）overstate 夸张，夸大disburse 支付，支出solid 可靠的；一致的concrete adj. 混凝土的；实在的，具体的；有形的make sense 有意义；讲得通；言之有理lubricate v 润滑；起润滑剂作用；加速，促进（经济）merit n. 优点，价值；功绩；功过&v. creditor 债权人，贷方forecaster 预报员building blocks 积木，构件，基础材料comprise vt. 包含；由…组成tabulation n. 表格；作表derive from 源出，来自，得自；衍生于representation n. 代表；表现；表示法；陈述claim n. 要求；声称；索赔；断言；值得&v articulate 表达，连接balance sheet 资产负债表income statement 利润表，损益表statement of cash flows 现金流量表statement of changes in owner's equity所有者权益变动表Quantify v. 量化；为…定量；确定数量notes to financial statements 附注in monetary terms 以货币值表示的期限articulationn. 关节；接合；清晰发音sacrifice 牺牲，亏本售出entail vt. 使需要，必需；承担；n. 引起；需要a specified or determinable date指定的或可决定的日期occurrence n. 发生；出现；事件；发现on demand 见票即付；[经] 即期obligate vt. 使负义务；强使，强迫；对…施以恩惠adj. 有责任的，有义务的；必需的discretion n.谨慎；判断力；判定；考虑周到residual n. 剩余；残渣adj. 剩余的；残留的enhancement n. 增加；放大render service 提供服务eventuate vi. 结果为；发生，终于发生use up 用完，耗尽fixed assets 固定资产tangible assets 有形资产current assets 流动资产investments 投资，投资的财产intangible assets 无形资产goodwill 商誉reputation n. 名声，名誉；声望owes to 归功于，由于Long-term liabilities 长期负债mortgage on a property房屋抵押贷款Short-term liabilities 短期负债bills owing 未付的账单is owed tocontributed capital 实收资本，实缴资本retained earnings 留存收益a fixed period of timethat specific yearpays out 付出a specific period of timerefer to参考；涉及；指的是；适用于guideline n. 指导方针groundwork n. 基础；地基，根基complicated adj. 难懂的，复杂的legalistic adj. 尊重法律的the Financial Accounting Standard Board (FASB)财务会计标准委员会generally accepted accounting principles (GAAP)一般公认会计原则predecessor 前任，前辈federal law 联邦法律certify 证明，保证in accordance with 依照，与…一致exceedingly dv. 非常；极其；极度地；极端attempt to尝试，企图；试图做某事standardize vt. 使标准化；用标准检验consistency n. [计] 一致性；稠度；相容性variation n. 变化；[生物] 变异，变种obtain vi. 获得；流行vt. 获得numerous 许多的，很多的footnotes n.脚注；附注；表下注释（footnote 的复数）account 账户，账单，理由double-entry bookkeeping 复式记账dividend n. 红利；股息；[数] 被除数；奖金debit vt. 记入借方，登入借方n. 借方credit 贷方authoritative adj. 有权威的；命令式的；当局的encompass vt. 包含；包围，环绕；完成convention n. 大会；惯例；约定；协定；习俗stature n. 身高，身材；（精神、道德等的）高度AICPA: American Institute of Certified Public Accountants 美国会计师协会NYSE: New York Stock Exchange纽约证券交易所Complement n.补语；余角；补足物vt. 补足，补助Succinct adj. 简洁的；简明的；紧身的Envision vt. 想象；预想Hierarchy n. 层级；等级制度Regime n. 政权，政体；社会制度；管理体制Coherent adj. 连贯的，一致的；明了的；清晰的；凝聚性的；互相偶合的；粘在一起的Prescribe v. 规定；开药方capital maintenance 资本保值，资本维持unobserved（未被遵守的；未被注意的）practiceselect v. 选举；选择；推选& n. & adj. attribute n. 属性；特质vt. 归属；把…归于deductible adj. 可扣除的；可减免的ascertain vt. 确定；查明；探知validity n.有效性；正确；正确性reliability n. 可靠性in question 讨论中的；成问题的；考虑中的material error 实质性错误quantitative adj. 定量的；量的，数量的qualitative factors 质量因素confidential adj. 机密的；表示信任的；获信任的variance n. 变异；变化；不一致；分歧；[数] 方差pragmatically adv. 讲究实效地；实用主义地Assets are all of the economic resources available to a firm. They include fixed assets (tangible assets with a long life, such as property), current assets (tangible assets with a short life, such as inventory), investments and intangible assets, such as goodwill or reputation.Liabilities are resources that a firm owes to another organization or individual. There are two types of liabilities, long term and short term. Long-term liabilities are debts or other liabilities that must be repaid over an extended period of time, such as a mortgage on a property. Short-term liabilities are, in contrast, expected to be paid in the near future, such as accounts payable, which include bills owing to suppliers and employee salaries.Equity is the money in a firm that is owed to its owners. There are two types of equity. The first type of equity is contributed capital. This is the amount of money than an owner has invested in the firm. The second type of equity is retained earnings, which are the company's profits owed to owners. Revenues represent all of the firm's income. On a financial statement, revenues are listed for a fixed period of time only. For example, an annual statement would list only the revenues from that specific year. Expenses are all of the costs that a firm pays out. Like revenues, expenses are included only for a specific period of time. Together, revenues and expenses can be used to calculate profits.Source Documents 原始凭证Journals 日记账Ledgers 分类账Trial balance 试算表Financial statements 财务报表Detect vt. 察觉；发现；探测Voucher n. 收据；证人；保证人；证明者；代金vt. 证实...的可靠性contain vt. 包含；控制；容纳；牵制（敌军）verify vt. 核实；查证process vt. 处理；加工n. 过程，进行；方法，步骤synonym n. 同义词；同义字payee n. 领款人，收款人monetary amount 购买金额receipt voucher收款凭证；收入传票payment voucher [会计] 付款凭单transfer voucher转账凭证；过户凭单；转账传票enter vt. 进入；开始；参加；vi. 参加，登场；进去referencing process 引用的过程chronological adj.依时间前后排列而记载的general journal 普通日记账special journal 特种日记账code 编码column n. 纵队，列；专栏；圆柱，柱形物journalize 记入日记账accounts title 账户名称PR（posting reference）过账索引cross-reference n. 互相参照；交叉引用v. 相互对照tabular adj. 扁平的；表格式的aggregate adj. 聚合的；集合的；合计的v.&n. 集合；聚集；合计on account记帐，[会计] 赊帐；分期付款credit customer [贸易] 赊户，信用顾客merchandise n. 商品；货物vt. 买卖；推销vi. 经商postgeneral ledger 总分类账簿subsidiary ledger 明细分类账簿bound form 订本式，束缚型loose-leaf form活页式magnetic tape 磁带，录音带computer memory计算机内存；[计] 计算机存储器control account 统驭账户in terms of依据；按照；在…方面；以…措词threefold adj. 三倍的；三重的，有三部分的adv. 三重地，三倍地division of labor劳动力的分工sales journal 销售日记账purchase journal 购货日记账cash receipts journal 现金收入日记账cash disbursement journal 现金支付日记账payroll journal工薪日记账add all entries（分录）to a given account an aggregate sum（金额）总额the posting process 过账过程accumulate vi. 累积；积聚vt. 积攒ACCA (the Association of Chartered Certified Accountants) 特许公认会计师公会a rewarding career 一个有价值的职业accountancy n. 会计工作；会计学；会计师之职account 账户accountant 会计师，会计人员infrastructure n. 基础设施；公共建设；下部构造in pursuit of new career opportunities（就业机会）ethics n. 伦理学；伦理观；道德标准deliver/render service 提供服务expertise n. 专门知识；专门技术；专家的意见donor agency（代理）捐赠机构the International Federation of Accountants (IFAC)国际会计师协会advance the public interest促进公众利益a significant impact 重大影响regulatory agency 管理机构faculty n. 科，系；能力；全体教员strive to 努力multidisciplinary 跨学科的，跨邻域的a multidisciplinary approach综合学科研究法integrate sth. with sth. vt. 使…完整；使…成整体；求…的积分；表示…的总和；成为一体a broader perspective 更广阔的视野executive compensation 管理层薪资水平productivity n. 生产力；生产率；生产能力securities n.有价证券；担保；抵押物（C）；保证人concentration n. 浓度；集中；浓缩；专心；集合namely adv. 也就是；即是；换句话说undergraduate program 本科课程graduate program 研究所课程doctoral program 博士生课程open-enrollment（登记）program 公开课程executive education 管理层教育quarters 四分之一；把…四等分on a full-time basis 全日制premium n. 额外费用；奖金；保险费;(商)溢价adj. 高价的；优质的casualty n. 意外事故；伤亡人员；急诊室insurance policy保险单，保单prepaid expense预付费用；待摊费用advance payment 预付款in some instances 在某些情况下pay in advance 预付obligation 义务；职责；债务work off售出；清理，排除；渐渐地清除；冒充accrue vi.产生；自然增长或利益增加vt.获得；积累an adjusting entry 调整分录miscellaneous expense 杂项费用accrual n. 自然增长；自然增长额；adj. 收益的deferral n. 延期；迟延；缓役recognize（revenues）depreciation 折旧；贬值refund v.&n. 退还；偿还（额），归还discharge the liability 免除债务suppose 假设，猜想a demanding（苛求的；要求高的；吃力的）jobtabular arrangement 表格编辑aggregate（集合聚合合计）posting knowledgeable adj. 知识渊博的；有见识的；聪明的draw up草拟，起草；停住；使靠近detect errors 检测错误total 总数，合计agree 同意equality n. 平等；相等；[数] 等式equal 平等的；相等的；匹敌的；胜任的clue n. 线索；（故事等的）情节vt. 为…提供线索trace 痕迹，踪迹arduous（adj. 努力的；费力的；险峻的）job compute 计算；估算；用计算机计算；推断arithmetical 算数的，算数上的clerical adj. 书记的；牧师的；办事员的n. 牧师deferred items递延项目accounting title 会计科目accrued revenues应计收入accrued expenses 应计支出deferred revenues 递延收入deferred expenses 递延支出depreciation expense折旧费用SEC Securities and Exchange Commission美国证券交易委员会a wealth of adj. 很多的perspective n. 观点；远景；透视图; adj. 透视的file with 把…提交、登记备案（follow）a set order of 按规定的顺序Overlap 重复n.&v.Glossy(光滑的) publication (n. 出版；出版物；发表)Likewise 同样地；也the Sarbanes-Oxley Act 萨班斯-奥克斯利法案certify v.证明，保证CFO 首席财务官（Chief Finance Officer）CEO 首席执行官；执行总裁（chief executive officer）Vouch vt. 担保；证明；确定；传出庭作证Interpretive adj. 解释的；作为说明的Deficient adj. 不足的；有缺陷的；不充分的Clarity n. 清楚，明晰；透明EDGAR（Electronic Date Gathering Analysis and Retrieval）legal proceedings n. 法律诉讼；[法] 法定程序pending lawsuits 未决诉讼litigation n.诉讼；起诉rulemaking 法学registrant 登记者common equity 普通股；普通股产权issuer 发行人supplementary data 补充数据MD&A 管理层讨论与分析Liquidity n. 流动性；流动资产；[金融] 偿债能力capital resources 资本资源；资本来源；资本财力address 处置，处理a consumer companyassure vt. 保证；担保；使确信；弄清楚scenario n. 方案；情节；剧本ratings downgrade 降低评级handle competition 处置、控制竞争build brands 奖励品牌economic downturn 经济萧条off-balance sheet arrangements 资产负债表外安排contractual obligation [法] 合同义务；[法] 契约责任critical accounting judgments 关键的会计判断estimate 估计assumption n. 假定；设想；担任；采取quantitative adj. 定量的；量的，数量的qualitative adj. 定性的；质的，性质上的audit 审计the statement of operations 经营情况表；运营表the statement of earnings 盈余表，收益表internal control 内部控制the auditor's report 审计报告unqualified opinion 无保留意见fairly adv. 相当地；公平地；简直in conformity with 与…相符；遵照；和…相适应express vt. 表达；快递；adj. 明确的；迅速的；专门的；n. 快车，快递，专使；捷运公司qualified opinion 保留意见disclaimer of opinion 拒绝/无法表达意见（disclaimer n. 不承诺，免责声明；放弃，拒绝）Comparable adj. 可比较的；比得上的a red flag 警示；危险信号corporate governance公司治理；企业管治director n. 主任，主管；导演；人事助理executive officer 高管code of ethics 道德准则compensation n. 补偿；报酬；赔偿金beneficial owners 收益所有人proxy（n. 代理人；委托书；代用品）statement代理委托书exhibit vt. 展览；显示；提出（证据等）&n. financial statement schedules 财务报表明细表charter vt. 特许；包租；发给特许执照n. 宪章；执照；特许状jurisdiction of incorporation 企业注册的司法地I.R.S.: Internal Revenue Service 美国国税局Employer Identification No. 雇主识别码principal executive office 主要高管办公地Zip Code 邮政编码pursuant to依照，按照，依据well-known seasoned issuer 知名成熟发行人file n. 文件；档案；文件夹；锉刀vt. 提出registrant 登记者the preceding 12 months 前12个月submit vt. 使服从；主张；呈递vi. 提交；服从Interactive Data File 交互式数据文件delinquent filer 过期年报提交者herein adv. 此中，于此；焉；在这方面to the best of registrant's knowledge（to the best of 就…所及）definitive proxy statement 决定性的代理委托书amendment n. 修正案；改善；改正large accelerated filer 大型加速提交者accelerated filer 加速提交者non-accelerated filer 不需加速提交者smaller reporting company 较小的申报公司shell company 空壳公司aggregate market value 总市值voting and non-voting common equity有投票权和没有投票权的普通股non-affiliates 非关联方bid price 投标价格；买价ask price卖价；卖盘价，沽盘价as of自……起；到…时候为止affiliate 关联方set forth陈述，提出；出发；陈列；宣布subsequent to 继…之后hereunder adv. 在此之下；在下面prospectus n. 内容说明书；样张；创办计划书；学校的入学简介transition report 转型报告U.S.C.=United States Code 美国法典Notwithstanding 尽管，仍然at the option of the registrant 注册人的选项CFR: Code of Federal Regulations 美国联邦法规Attention is directed to（针对，指向）Legibility n. 易读性；易辨认fill in 填写；填充；替代in the manner 在现行中；当场practicable adj. 可用的；行得通的；可实行的expressly adv. 清楚地，明显地；特别地，专门地material information 重要信息in the light of 根据，按照；当作misleading adj. 令人误解的；引入歧途的v. 给…带错路；把…引入歧途manually signed 手写签名typed or printed signature 打印签名principal executive officer 主要行政长官limited partnership有限责任合伙公司；普通合股公司general partner 普通合伙人beneath his signature 在他的签名之下occupy vt. 占据，占领；居住；使忙碌capacity n. 能力；容量；资格，地位；生产力power of attorney 委托书transmittal letter 传送文件the preceding year 上一年度with respect to 关于，至于omit vt. 省略；遗漏；删除；疏忽detrimental adj. 不利的；有害的n. 有害的人（或物）；不受欢迎的求婚者furnish vt. 提供；供应；装备discretion n. 自由裁量权；谨慎；判断力call for 要求；需要；提倡；邀请；为…叫喊Employee Savings Plan 雇员储蓄计划provide for 供养，供给；规定；为…作准备caption n. 标题；字幕；说明；逮捕vt. 加上说明；加上标题by virtue of 由于，凭借cross-reference sheet 交叉引用表wholly-owned subsidiary 全部控股子公司relief n. 救济；减轻，解除；安慰；浮雕calendar month 历月default vi. 拖欠；不履行；不到场；vt. 不履行；不参加（比赛等）；对…处以缺席裁判；n. 违约；缺席；缺乏；系统默认值sinking fund 偿债基金purchase fund 购买基金installment n. 安装；分期付款；部分；就职cure 治疗；治愈indebtedness n. 债务；受恩惠asset-backed issuer 具有资产保证的发行人be entitled to 有权；有…的资格discretionary spending program可自由支配的个人开支项目Substitute n. 代用品；代替者v. 替代Trustee n. 受托人；托管人vt. 移交（财产或管理权）给受托人depositor n. 存款人，存放者；寄托者sponsor n. 赞助者；主办者；保证人vt. 赞助；发起securitization n. 证券化，资产证券化post securitiesYear-on-year comparison 同比Solvency 偿付能力Enormous adj. 庞大的，巨大的；凶暴的，极恶的Rational adj. 合理的；理性的；n. 有理数Concise adj. 简明的，简洁的consist of由…组成；由…构成；包括business entity 营业单位；企业单位specific date 具体日期a still picture 静止画面；静止图像solvent adj. 有偿付能力的；有溶解力的n. 溶剂；解决方法element n. 元素；要素；原理；成分；自然环境inventory n. 存货，存货清单；详细目录；财产清册tangible adj.有形的；切实的；可触摸的n.有形资产intangible adj. 无形的，触摸不到的；难以理解的patent right 专利权copyright 版权，著作权acquisition n. 获得物，获得characteristic n. 特征；特性；特色& adj. customarily adv. 通常，习惯上current asset 流动资产convert v. 转变，变换；皈依；改变信仰n. 皈依者；改变宗教信仰者consume v. 消耗，消费；使…著迷；挥霍the operating cycle of the business企业的经营周期notes receivable 应收票据prepaid expenses待摊费用；预付费用；预付开支convertibility n. 可变换，可兑换；可改变性the money on hand 手头上的钱the money on deposit 货币存款bank deposit 银行存款currency n. 货币；通货coin 硬币check 支票bank draft 银行汇票；银行票据money order 汇兑interest-earning securities 生息债券debtor n. 债务人；[会计] 借方to the order of 按…指示bearer 持票人owe v. 欠；感激；应给予；应该把……归功于overdue adj. 过期的；迟到的；未兑的nonpayment n. 拒付owing to 由于，因为…share n. 份额；股份bond n. 债券；结合；约定；粘合剂；v. 结合confer vt. 授予；给予；vi. 协商possession n. 拥有；财产；领地；自制；着迷trademark 商标franchise n. 特权；公民权；经销权；管辖权vt. 给…以特许（或特权）；赋予公民权goodwill 商誉desirable adj. 令人满意的；值得要的turn out 生产，制造出lender 贷方，出借人current liabilities 流动负债long-term liabilities 长期负债liquidate v. 清算；偿付；消除notes payable 应付票据accounts payable 应付账款wages payable 应付工资dividends payable 应付股利estimated liabilities 预计负债accrued liabilities 应计负债the portion of long-term debt within a year 一年内到期的长期负债portion n. 部分；一份；命运vt. 分配loan n. 贷款；借款vi. 借出vt. 借；借给bonds payable 应付公司债券classification n. 分类；类别，等级mature vi. 到期；成熟residual claim剩余权益；剩余索偿权single (sole) proprietorship 独资企业partnership 合伙企业shareholder n. 股东；股票持有人paid-in / contributed capital 实收资本retained earnings留存收益inception 期初withdrawal n. 撤退，收回；提款；取消；退股unprofitable operation 亏损经营account form 账户式report form 报告式deduct vt. 扣除，减去；演绎format n. 格式；版式；开本；v. 使格式化heading 标题list n. [计] 列表；清单；目录vi. 列于表上；vt. 列出；记入名单内component adj. 组成的，构成的n. 成分；组件present vt. 提出；介绍；呈现；赠送（adj. 现在的；出席的n. 现在；礼物；瞄准）preferred stock 优先股common stock 普通股supplies 库存tangible economic resources 有形经济资源intangible economic resources 无形经济资源probable future economic benefits可能的未来收益customarily 通常，习惯上presentation n. 展示；描述，陈述；介绍；赠送convert into 使转变；把…转化成；折合the normal operating cycle of the business 企业的正常经营周期long-term investment 长期投资obligation n. 义务；职责；债务debt n. 债务；借款；罪过a means（手段，方法）of supplement n. 增补，补充；补充物；增刊，副刊&v.as a consequence of 因此；由于…的结果probable future economic sacrifices可能的未来经济损失long-term notes 长期票据show off（展示）the success of your companya documented report 记录报告the residual ownership claims 剩余的求偿权a cumulative recordreflect 反映，显示net worth 净值；资本净值working capital营运资本assess your ability to meet short-term obligations and solvency 评估短期负债和偿债能力due 到期的the composition of assets and liabilities资本和负债构成the relative proportions of debt and equity financing债务和股权融资的相对比例Collectively adv. 共同地，全体地external parties 外部单位financial status 财务状况；财政情形allot vt. 分配；拨给；分派the progress of your enterprisefinancial affairs 财务；金融事务qualifies for additional credit or loans获得额外信用或贷款的资格a solid company实力雄厚的公司bet their money on 将资金押注于…make a sound（明智的，合理的，可靠的）decision做出可靠决定Apple's Form 10- K 2013 (1st part) forward-looking statements前瞻性陈述the Private Securities Litigation Reform Act of 19951995年私人证券诉讼改革法案current expectations of future events当前对未来事件的预期but are not limited to 但不限于incorporate v. 合并；混合；组成公司；包含，吸收；体现；adj. 合并的；一体化的；组成公司的refer collectively tounless otherwise stated 除非另作说明assume no obligation to假设没有义务revise v. &n. 修正；复习；校订Update vt. 更新；校正，修正；使现代化&n. market mobile communication and media devices市场移动通信和媒体设备portable digital music players便携式数字音乐播放器peripheral adj. 外围的；次要的n. 外部设备a portfolio of consumer and professional software applications消费者和专业软件应用程序组合operating system 操作系统a variety of accessory 各种各样的配件be committed to致力于；委身于；以…为己任the best user experience 最好的用户体验leverage n. 手段，影响力；杠杆作用；杠杆效率v. 利用；举债经营superior ease-of-use, seamless integration 卓越的易用性，无缝集成innovative design 创新包装be critical（决定性的）tothe third-party digital content and applications第三方的数字内容和应用程序knowledgeable salesperson知识渊博的销售人员attract and retain customers吸引和留住客户post-sales support experience售后支持经验on a geographic basis 在地理基础上the Greater China Segment 大中华市场subheading 副标题the Consolidated Financial Statements合并财务报表SMB（Server Message Block）服务器信息块Resell vt. 转售；转卖；再卖direct sales force 直接销售团队indirect distribution channels 简介分配渠道the third-party cellular network carriers第三方手机网络运营商Wholesaler 批发商value-added reseller 增值零售商respectively adv. 分别地；各自地，独自地differentiated product 差异化产品targeted customer 目标客户high-traffic location 高流量位置address the needs 满足需求mobile learning 移动学习real-time access to education related materialsbe confronted by aggressive competition面对咄咄逼人的竞争production introduction产品介绍cut price 降价lower the product margins降低产品利润be adversely（不利地）affected by industry-wide downward pressure行业下行压力gross margin 毛利liquidity , intangible asset , less , set forth , fixed assets , assumption , wholly-owned subsidiary , account fora stock-based static statement “静态”报表a flow-based dynamic statement “动态”报表the profit and loss statement 利润表，损益表the operating result 经营成果one calendar year历年，自然年度one fiscal year会计年度；（美）财政年度the business concerned相关业务net loss 净亏损；净损耗use up用完，耗尽be anxious to渴望，急于the latest available income statement最新的可用利润表Thereby adv. 从而，因此；在那附近；在那方面prospective investor 预期投资者be keenly（敏锐地；强烈地；锐利地）interested insuccessive adj. 连续的；继承的；依次的；接替的deduct vt. 扣除，减去；演绎merchandise n. 商品；货物vt. 买卖；推销vi. 经商real estate broker 房地产经纪人sales commissions销售佣金commissions revenue 佣金收入fees earned 费用收入interest earned 利息收入utilities 基础设施费，水电费（水、电、煤气费）the gradual wearing-out (depreciation)间发性的消耗磨损（折旧）carry on a business经营一家公司revenues exceed expenses收入超过费用the most closely followed number最密切关注的数字play a part扮演角色；在…中起一份作用；装腔骗人financial measures财务衡量指标；金融措施a host of许多，一大群；众多，大量non-cash expenses 非现金费用negative 为负的，负数的positive 为正的suggest显示；暗示；提议，建议；启发；使人想起a myriad of 大量的，无数的inadequacy n. 不足，有缺陷unfavorable accounting method 不适合的会计方法strive to minimize taxes致力于税的最小化intentionally adv. 故意地，有意地approach n. 方法；途径；接近v. 接近；着手处理the single-step income statement 单步式利润表alternate adj.交替的；轮流的&n. &v. criticism n. 批评；考证；苛求gross profit / margin毛利，总利润income from operations 经营收入cost of goods sold 销货成本administrative expenses行政管理费用income from continuing operations持续经营业务收益discontinued operations停业业务，已终止业务net of income taxes扣除所得税之后的净额extraordinary items 非经常性项目extraordinary gain on extinguishments of debt消除债务后的非经常性项目cumulative effect of an accounting changes 会计变更的累积效应retroactive application of new inventory method新盘存法的追溯应用extraordinary gain非经常性利得the multi-step income statement 多步式利润表subtraction n. 减法；减少；差集arrive at 得出，获得operating expenses 营业费用operating income 营业收入non-operating revenue 营业外收入subtotal operating income 小计营业收入primary activities of a company 公司的主要活动label n. 标签；商标；签条vt. 标注；贴标签于sales discounts 销售折让sales returns 销售退回selling expenses 销售费用certified public accountant（CPA）注册会计师electronic data processing accounting电子数据处理会计work unit 工作单位，工作元routine tasks 日常工作，日常事务verify data 核实数据reconcile discrepancies （使一致；使和解）（差异）raw data原始数据；原始资料mathematical accuracy 数学上的准确性consistency n.一致性；稠度；相容性format / earnings per sharecash inflows 现金流入cash outflows 现金流出net flows 净流量；净现金流入external user 外部使用者assess the liquidity of the company评估公司的流动性determine dividend policy 决定股息分配政策cash equivalents现金等价物operating activities 经营活动investing activities 投资活动financing activities融资活动；财务活动mature debt 到期债务。