常用财务英语及中英文解释
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AGM 年度股东大会Annual General Meeting的缩写，指在财政年度结束后不久邀请股东就公司的年度报告、财务报表和年终估息等事宜进行表决而召开的大会。
公司常在新财政年度的头几个月内召开年会，并借此向股东汇报公司的业务前景。
Abbreviation of Annual General Meeting. The meeting that the shareholders are invited to attend at the end of fiscal year for the discussion of the annual report, financial report and yearly estimation of interest, EST. A company usually holds annual meetings at the initial months of a new fiscal year and report to the shareholders the prospect of the company's business.AAA/Aaa 3A等级偿还债务的能力极强，基本不受不利经济环境的影响。
由标准普尔、穆迪和惠誉国际等主要评级机构评定。
评级对象通常为债券，银行信用等。
The strongest reimbursing ability which is hardly effected by the economic environment. The evaluation is by Standard & Poor's, Moody, Fitch and other major international credit agencies and mainly for securities and bank credits ET.Account Analysis 账目分析由银行提供的概述公司交易活动，现金结余及各账户费用的帐单，通常为月结。
A bank statement, usually monthly, summarizes the transaction movements, balance and charges on each bank account held by the company.Accretion 增值指金融工具在其期限内名义本金值的增加。
例如，某企业以贴现方式买进债券，会计处理为每月将债券到期时可获得的资本增值逐步入帐。
The increasing of financial instruments‘principle within the maturity period. Eg. A company buys the bonds with a discount, the accounting treatment is to book the added value at the maturity of the bonds step by step.Accruals 应计项目也称为预提。
资产负债表负债类科目。
是对已发生但尚未支付的费用的预计。
例如：借款利息费用，个人所得税等。
Accounts on a balance sheet that represent liabilities. It is about an amount incurred as a charge but not paid. Eg. The future interest expense and the IIT ect.Accrued Interest 应计利息Accrued adj. [会计] 应计的，权责已发生的Acid Test Ratio 速动比率,酸性测试比率是衡量企业流动资产中可以立即用于偿付流动负债的能力，是现金类资产对流动负债的比率关系。
Acid test Ratio is used for measuring the ability of reimbursing current liability by current asset. It could be represented by the cash asset divided by current liability.Aggregate Risk 总风险指一家银行在即期和远期金融合约中对单一客户承受的总风险。
All the risks that a bank needs to undertake for a single customer in spot and forward contracts.Spot Rate 即期利率Annuity 年金指在一定时期内每隔相等时间、发生相等数额的收付款项，则称此款项为年金。
The same amount which is paid/received in the every same period is called "Annuity". For example, the premium fee for an insurance contract.Assign 转让一方将所有权转让给另一方，通常需要签署相应的法律文件。
The act of transferring of rights or property under a contract to another person. Assign in the financial derivatives market refers to the act of exercising option.Auto ID 自动识别采用条形码或其他方法，通过数据采集装置自动识别及跟踪物料输运及库存。
Automatic identification and tracking of material movement and inventory by data collection devices, using bar codes or other methods.Available Funds 可用资金可支取资金，因而具有较高的价值。
Funds that are available for withdrawal and so have good value.Back-to-back LC 背对背信用证与可转让信用证一样，其作用都是中间商用来做转手买卖的。
不同之处在于：可转让信用证是一张信用证经转手给了第二受益人，而背对背信用证是两张单独的信用证，第二张信用证是在第一张证的基础上开立的。
It is used by trading agent for intermediate business like transferable L/C. The difference is that transferable L/C is the same L/C transferred to third party whereas the back to back L/C refers to two independent L/C but the second L/C is issued on the basis of the first L/C.Bank Bill 银行汇票指由银行签发或承兑的汇票，英文也称bank draft，banker’s bill和banker’s draft，银行承兑汇票的英文也称为banker’s acceptance。
由于银行汇票是由银行签发或承兑的，它的风险低于一般汇票，在货币市场较易贴现，且可获得较优惠的贴现率。
It is issued or accepted by a bank. it is also named as bank draft，banker’s bill & banker’s draft. The bill accepted by the bank is also named as banker's acceptance. Because the bill is issued by the bank, it has lower risks than the general bills and easily discounted at a preferential rate in currency market.Basis Point 基点代表利率变动最小单位为0.0001The unit that represents the minimum interest rate change of 0.0001Batch Processing (also known as bulk processing) 批量处理（也叫批处理）Benchmark 基准作为参照的标准。
在债券市场，基准债券通常指最新发行的、发行量较大的一期债券，其流动性往往是最高的。
Standard for reference. In the bonds market, benchmark bonds refers to the latest period of bonds with the largest issue and usually the highest mobility.By-product 副产品Call Money 通知存款指可随时要求提取的存款，英文亦称为day-to-day money（隔夜资金）及sight money（活期存款），这种存款的利息通常低于定期存款，但高于活期存款。
在国内，一般最短通知存款期限为7天，美元3百万以下的通知存款需遵照人民银行利率，3百万以上可以根据各银行资金成本自行议定。
The deposit put into the money market can be called at short notice. It is also known as day-to-day money or sight money. The interest rate of this kind of deposit is lower than that of time deposit but higher than that of demand deposit. In China, the minimum period of call money is 7 days. The USD call money rate should respect the rate of PBOC if the amount is below USD3 million whereas it could be negotiated if the amount is above USD3 million.Capital Employed 动用资本/运用资本指公司用于扩大再生产所动用的资本，也可以指净资产（net assets），但经常也指包含了银行贷款和透支的金额。
