初级金融英语 简要 单词表.doc

social securityhealth insurancedouble-entry bookkeeping 复试簿记Auditing 审计creative accounting,（委婉语）会计造假debit, credit, 借记，贷记trial balance 试算表Valuation 估值Disclosure 披露Depreciation 折旧，贬值historical cost 历史成本replacement cost 重置成本current asset 流动资产fixed asset 固定资产appreciate 增值，升值Market value 市值depreciation charge 折旧费internal auditor, controller 内部审计师external auditor 外部审计师stock-taking, 盘点存货due diligence report “尽职调查报告”或者 “审慎性调查报告”grant credit 发放信贷，授信share capital 股本retained earnings 留存利润cash flow statement 现金流量表share premium， paid-in surplus 股本溢价fixed assets 固定资产current assets 流动资产write off 冲销make provision 提取准备金intangible assets 无形资产net book value 净账面价值goodwill 商誉current liability 流动负债planned dividends 预计发放的股利deferred taxes 递延税款accrued expenses 应计费用、预提费用surplus v.s. profit 盈余，利润profit and loss account (income statement) v.s. income and expenditure account 盈亏v.s. 收入支出turnover 销售额COGS 销售成本gross profit 毛利润SG&A 销售、管理及行政费用EBITDA, EBIT息前税前及折旧前利润，息税前利润net profit (net income) 净利润financial ratios 财务比率liquidity 流动性solvency 偿付能力，偿债能力quick ratio, acid test 速冻比率、酸性测试比率EPS 每股盈利P/E ratio 市盈率return on assets 资产回报/收益率return on equity ROE 资本回报/收益率leverage 财务杠杆比率cost accounting 成本会计direct cost 直接成本indirect cost 间接成本overhead 间接成本fixed cost 固定成本variable cost 变动成本breakeven analysis 盈亏平衡分析breakeven points 盈亏平衡点marketing policy 营销策略pricing strategy 定价策略market segmentation 细分市场monopolist 垄断者current account 活期账户、经常账户savings account 储蓄账户time deposit 定期存款withdraw 提取deposit 存款monthly statements 月对账单cash dispenser , ATM 自动提款机bank transfer 银行转账credit card, debit card 信用卡（贷记卡）、借记卡cheque, check 支票overdraft, overdraw 透支mortgage抵押、以.作担保、按揭；住房抵押贷款collateral 抵押物foreclosure 抵押权人按规定拍卖抵押物以受偿pension plan 养老金计划transfer 转账remit 汇款wire transfer 电汇reserve requirement （对银行的）准备金要求standardized product 标准化产品risk assessment 风险评估maturity, maturity date 到期日、持续期yield 收益率intermediary 中介retail bank 零售银行investment bank 投资银行merchant bank 商人银行insurance company 保险公司deregulation 解除管制conglomerate 大企业集团、联合企业central bank 中央银行clearing bank 清算行non-bank financial intermediaries 非银行金融机构issue, floate 发行underwrite 承销IPOs 首次公开发行raise capital/funds 筹集资金acquire, merge 收购，兼并broking, dealing 经济业务、自营业务financial restructuring 财务重组spin off 从原有公司分出一部分成立一个独立的公司divestiture: the sale, liquidation, or spinoff of a corporate division or subsidiary.出售公司的分部、分公司或任何一整块业务被称为剥离monetary policy 货币政策regulate 管理，监管issue currency 发行货币reserve-asset ratio, reserve requirementbail out 救助inflation 通货膨胀deflation 通货紧缩output 产出unemployment rate 失业率base rate/prime rate 基准/优惠利率credit rating 信用评级fixed rate v.s. floating rate (variable rate) 固定/浮动利率financial instrument 金融工具Treasury bills 国库券payables, receivables 应付账款，应收账款nominal value, par value, face value 账面价值commercial paper 商业票据CDs, certificates of deposit 大额存款单Repo, repurchase agreement 回购协议secure, unsecured 有担保的、无担保的venture capital/capitalist 风险资本working capital 流动资金、营业资金money supply 货币供给time deposit 定期存款sight deposit 活期存款monetary authority 货币当局discount rate 贴现率monetary growth 货币供应增长（速度）risk-averse 风险厌恶private company, public companyexit strategy 退出计划public limited company 上市的有限责任公司prospectus 招股说明书goes into liquidation 清算primary market 一级市场secondary market 二级市场OTC market 柜台市场spread 价差place orders 下订单，下指令broker 经纪人rights issue 配售新股own shares/ treasury stock 回购股份，库藏股scrip issue，capitalization issue，bonus issue发放红利股blue chips 蓝筹股growth stocks 成长型股票income stocks 收益型股票defensive stocks 防御型股票value stocks 价值型股票stock index 股票价格指数market crash 市场崩溃，崩盘stags 遇有利机会即出售新购入股票的认股者over-subscribe 超额认购capital gain 资本利得cum div 附息ex div 除息speculator 投机者day trader, day trading strategy 当日交易settlement day 结算日commission 佣金take a short position 做空long position 多头、持有technical analysis 技术分析fundamental analysis 基本面分析systematic risk, unsystematic risk 系统风险diversify, diversified portfolio 分散投资market risk 市场风险principal 本金treasury bond, note 长期国债、中期国债corporate bond 公司债券credit rating 信用评级default 违约insolvent 无清偿能力zero-coupon bond 零息债券junk bond 垃圾债券fallen angels 折翼天使leveraged buyouts 杠杆收购forward, futures 远期，期货commodity 大宗商品hedge 避险Fluctuate 波动Interest rate futures 利率期货stock futures 股票期货stock index futures 股指期货zero-sum 零和derivative 衍生品option, call option, put option 期货allocate asset, asset allocation 资产配置asset management 资产管理unit trust 单位信托volatile, adj. 波动剧烈；fluctuate 波动outperform the market，跑赢市场，比大盘表现出色hedge fund 对冲基金hedging 避险arbitrage 套利Merger 合并takeover bid 要约收购，tender offerM&A department 兼并收购部门joint venture 合资企业friendly/hostile takeover 善意、恶意收购parent company, subsidiary 母公司，子公司core business 核心业务Synergy 协同效应market capitalization 市值asset-stripping 资产剥离Undervalued 被低估MBO 管理层收购financial planning 财务规划，理财规划rate of return 收益率internal rate of return 内部报酬率cost of capital 资本成本purchasing power 购买力opportunity cost 机会成本time value of money 货币的时间价值net present value 净现值discount rate 贴现率compliance officer 合规专员，合规经理major financial centres 主要金融中心Deregulation 解除管制Information Disclosure 信息披露insider trading/dealing 内幕交易conflicts of interest 利益冲突money laundering 洗钱free trade 自由贸易economics of scale 规模经济balance of trade 贸易收支余额trade surplus, deficit 贸易顺差、逆差merchandise trade, service trade 商品贸易、服务贸易balance of payments 国际收支平衡表protectionist, protectionism 贸易保护主义者，贸易保护主义tariffs, non-tariff barriers 关税，非关税壁垒Quotas 份额exchange rate, exchange market 汇率、外汇市场PPP ，purchasing power parity 购买力平价depreciate, appreciate 贬值，升值currency speculation 货币投机convertibility, convertible （货币）可兑换性，可兑换common/single currency 单一货币exporter, importer 出口方，进口方letter of credit 信用证bill of exchange, draft 汇票endorse, accept, endorsed, accepted 承兑commercial invoice 发票bill of lading 提货单Insurance 保险Premiums 保费Policy 保单mak