金融英语(术语)

1、inflation 通货膨胀deflation 通货紧缩tighter credit 紧缩信贷monetary policy 货币政策foreign exchange 外汇spot transaction 即期交易forward transaction 远期交易option forward transaction 择期交易swap transaction 调期交易quote 报价settlment and delivery 交割Treasury bond 财政部公债 current-account 经常项目 pickup in rice 物价上涨 Federal Reserve 美联储 buy

2、ing rate 买入价selling rate 卖出价spread 差幅contract 合同at par 平价premium 升水discount 贴水direct quoation method 直接报价法 indirect quoation method 间接报价法 dividend 股息domestic currency 本币floating rate 浮动利率parent company 母公司credit swap 互惠贷款venture capital 风险资本book value 帐面价值physical capital 实际资本IPO(initial public offe

3、ring) 新股首发；首次公开发行 job machine 就业市场 welfare capitalism 福利资本主义 collective market cap 市场资本总值 glolbal corporation 跨国公司 transnational status 跨国优势 transfer price 转让价格 consolidation 兼并 leverage 杠杆financial turmoil/meltdown 金融危机 file for bankruptcy 申请破产 bailout 救助take over 收购buy out 购买（某人的）产权或全部货物go under 破

4、产take a nosedive （股市）大跌tumble 下跌falter 摇摇欲坠on the hook 被套住shore up confidence 提振市场信心stave off 挡开 , 避开 , liquidate assets 资产清算 at fire sale prices 超低价sell-off 证券的跌价reserve 储备note 票据discount 贴现circulate 流通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 creat

5、ion 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division of labor 劳动分工commodity money 商品货币legal te

6、nder 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

7、 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fin

8、ancial institution 金融机构commercial banks 商业银行a means of payment 支付手段a store of value 储藏手段a standard of value 价值标准deficit 亏损roll 展期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

9、 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syndication 辛迪加underwrite 包销，认购hedge对冲买卖、套期保值innovation 到期交易spread 利差principal 本金swap掉期交易eurobond m

10、arket 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

11、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 creditnon interest-bearing reserves 无息储备金interest

12、 rate controls 利率管制interest rate ceiling 利率上限interest rate floor 利率下限破产insolvency有偿还债务能力的solvent合同contract汇率exchange rate私营部门private sector财政管理机构fiscal authorities宽松的财政政策slack fiscal policy税法 tax bill财政public finance财政部 the Ministry of Finance平衡预算balanced budget继承税inheritance tax货币主义者monetariest增值税V

13、AT (value added tax)收入revenue总需求aggregate demand货币化monetization赤字deficit经济不景气recessiona period when the economy of a country is not successful, business conditions are bad, industrial production and trade are at a low level and there is a lot of unemployment经济好转turnabout复苏 recovery成本推进型cost push货币供应

14、money supply生产率productivity劳动力labor force实际工资real wages成本推进式通货膨胀cost-push inflation需求拉动式通货膨胀demand-pull inflation双位数通货膨胀double- digit inflation极度通货膨胀hyperinflation长期通货膨胀chronic inflation治理通货膨胀to fight inflation最终目标ultimate goal坏的影响adverse effect担保ensure贴现discount萧条的 sluggish认购subscribe to支票帐户checkin

15、g account货币控制工具instruments of monetry control借据IOUs(I owe you)本票promissory notes货币总监controller of the currency拖收系统collection system支票清算或结算check clearing资金划拨transfer of funds可以相信的证明credentials改革 fashion被缠住 entangled货币联盟Monetary Union再购协议repo精明的讨价还价交易horse-trading欧元 euro公共债务membershipcriteria汇率机制REM储备

16、货币reserve currency劳动密集型labor-intensive股票交易所bourse竞争领先frontrun牛市 bull market非凡的牛市a raging bull规模经济scale economcies买方出价与卖方要价之间的差价bid-ask spreads期货(股票)futures经济商行brokerage firm回报率 rate of return股票equities违约default现金外流cash drains经济人佣金brokerage fee存款单CD(certificate of deposit)营业额turnover资本市场capital marke

17、t布雷顿森林体系The Bretton Woods System经常帐户current account套利者arbitrager远期汇率forward exchangerate即期汇率spot rate实际利率real interest rates货币政策工具tools of monetary policy银行倒闭bank failures跨国公司MNC ( Multi-National Corporation)商业银行commercial bank商业票据comercial paper利润profit本票，期票promissory notes监督to monitor佣金(经济人)commis

18、sion brokers套期保值hedge有价证券平衡理论portfolio balance theory外汇储备foreign exchange reserves固定汇率fixed exchange rate浮动汇率floating/flexible exchange rate货币选择权（期货）currency option套利 arbitrage合约价 exercise price远期升水forward premium多头买升buying long空头卖跌selling short按市价订购股票marketorder股票经纪人stockbroker国际货币基金the IMF七国集团the

19、G-7监督surveillance同业拆借市场interbankmarket可兑换性convertibility软通货 soft currency限制 restriction交易transaction充分需求adequate demand短期外债short term external debt汇率机制exchange rate regime直接标价direct quotes资本流动性mobility of capital赤字 deficit本国货币domestic currency外汇交易市场foreign exchange market国际储备international reserve利率i

20、nterest rate资产assets国际收支balance ofpayments贸易差额balance of trade繁荣boom债券bond资本captial资本支出captial expenditures商品commodities商品交易所commodity exchange期货合同commodity futures contract普通股票commonstock联合大企业conglomerate货币贬值currencydevaluation通货紧缩deflation折旧 depreciation贴现率 discount rate归个人支配的收入disposable personal

21、 income从业人员employed person汇率exchange rate财政年度fiscal year自由企业free enterprise国民生产总值gross antional product库存inventory劳动力人数labor force债务liabilities市场经济market economy合并merger货币收入money income跨国公司Multinational Corproation个人收入personal income优先股票preferred stock价格收益比率price-earning ratio优惠贷款利率prime rate利润profi

22、t回报return on investment使货币升值revaluation薪水salary季节性调整seasonal adjustment关税tariff失业人员unemployed person效用utility价值value工资wages工资价格螺旋上升wage-price spiral收益yield补偿贸易compensatory trade, compensated deal储蓄银行saving banks欧洲联盟the European Union单一的实体a single entity抵押贷款mortgage lending业主产权owner's equity普通股co

23、mmon stock无形资产intangible assets收益表income statement营业开支operating expenses行政开支administrative expenses现金收支一览表statement of cash flow贸易中的存货inventory收益 proceeds投资银行investment bank机构投资者institutional investor垄断兼并委员会MMC招标发行issue by tender定向发行introduction代销offer for sale直销placing公开发行public issue信贷额度credit lin

24、e国际债券international bonds欧洲货币Eurocurrency利差interest margin以所借的钱作抵押所获之贷款leveraged loan权利股发行rights issues净收入比例结合net income gearing 证券行业词汇股票、股权;债券 ;可流通股份;可转换债券;国库券 / 政府债券 ;企业债券;share, equity, stock bond, debenture, debtsnegotiable shareconvertible bondtreasury/government bondcorporate bond封闭式证券投资基金;clos

25、ed-end securities investment fundopen-end securities investment fund 开放式证券投资基金;fund managerfund custodian bankmarket capitalizationp/e ratiomark-to-marketpayment versus deliveryclearing and settlement基金经理 /管理公司;基金托管银行;市值 ;市盈率;(price/earning)逐日盯市;银券交付;清算 / 结算 ;commodity/financial derivatives 商品 / 金融衍

26、生产品;put / call option看跌 / 看涨期权;保证金 ;margins, collateralrights issue/offering配股;bonus share红股;dividend红利/股息;ADR美国存托凭证/存股证;(American Depository Receipt)GDR 全球存托凭证/存股证;(Global Depository Receipt)个人投资者/ 散户;机构投资者;券商;自营;内幕交易;市场操纵;招股说明书;retail/private investor institutional investor broker/dealer proprieta

27、ry trading insider trading/dealing market manipulation prospectusIPO新股 / 初始公开发行;(Initial Public Offering)merger and acquisition 收购兼并。会计与银行业务用语( 汇总 )汇款用语汇款 | 寄钱 to remit|to send money寄票供取款| 支票支付to send a cheque for payment寄款人a remitter收款人a remittee汇票汇单用语国外汇票foreign Bill国内汇票inland Bill跟单汇票documentary

28、bill空头汇票accommodation bill原始汇票original bill改写 | 换新票据renewed bill即期汇票sight bill|bill on demand. days after date|. days' after date .日后付款. months after date|. months' after date .月后付款见票后 . 日付款 . days' after sight|. days' sight欢迎下载23见票后 . 月付款 . months' after sight|. months' sigh

29、t同组票据set of bills单张汇票sola of exchange|soleof exchange远期汇票usance bill|billat usance长期汇票long bill短期汇票short bill逾期汇票overdue bill宽限日期days of grace电汇telegraphic transfer (T.T)邮汇postal order|postal note (Am.)|post office order|money order本票promissory note (P/N)押汇负责书| 押汇保证书letter of hypothecation副保 | 抵押品 |

30、 付属担保物collateral security担保书 trust receipt|letter of indemnity承兑 | 认付 acceptance单张承兑general acceptance有条件承兑qualified acceptance附条件认付conditional acceptance部分认付partial acceptance拒付 | 退票 dishonour拒绝承兑而退票dishonour by non-acceptance由于存款不足而退票dihonour by non-payment提交presentation背书endorsement|indorsement无记

31、名背书general endorsement|blank endorsement记名式背书special endorsement|fullendorsement附条件背书conditional endorsement限制性背书restrictive endorsement无追索权背书endorsement without recourse期满 | 到期 maturity托收 collection新汇票 | 再兑换汇票re-exchange|re-draft外汇交易exchange dealing|exchange deals汇兑合约exchange contract汇兑合约预约forward

32、exchange contract外汇行情exchange quotation交易行情表course of exchange|exchange table汇价 | 兑换率 exchange rate|rate of exchange官方汇率official rate挂牌汇率| 名义汇率nominal rate现汇汇率spot rate电汇汇率| 电汇率 | T.T. rate|telegraphic transfer rate兑现率 | 兑现汇率demand rate长期汇率long rate私人汇票折扣率rate on a private bill远期汇票兑换率forward rate套价

33、| 套汇汇率| 裁定外汇行情cross rate付款汇率pence rate当日汇率| 成交价 currency rate套汇 | 套价 | 公断交易率arbitrage汇票交割| 汇票议付negotiation of draft交易人 | 议付人 negotiator票据交割| 让与支票票据议付to negotiatie a bill折扣交割| 票据折扣to discount a bill票据背书to endorse a bill应付我差额51,000美元 a balance due to us of $51,000|a balance in ourfavour of $ 51,000收到汇

34、款to receive remittance填写收据to make out a receipt付款用语付款方法mode of payment现金付款payment by cash|cash payment|payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清 | 支付全部货款payment in full|full payment支付部分货款| 分批付款payment in part|part payment|partial payment记帐付款| 会计帐目内付款paymen

35、t on account定期付款payment on term年分期付款annualpayment月分期付款monthly payment|monthly instalment延滞付款payment in arrear预付货 | 先付 payment in advance|prepayment延付货款deferred payment立即付款prompt payment|immediate payment暂付款suspense payment延期付款delay in payment|extension of payment支付票据payment bill名誉支付| 干与付款payment for

36、 honour|payment by intervention结帐 | 清算 | 支付 settlement分期付款instalment滞付 | 拖欠 | 尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款 to pay|to make payment|to make effect payment结 帐 to settle|to make settlement|to make effect settlement|to square|to balance支出 | 付款 to defray|to disburse结清 to clear off|to

37、pya off请求付款to ask for payment|to request payment恳求付帐to solicit payment拖延付款to defer payment|to delay payment付款被拖延to be in arrears with payment还债 to discharge迅速付款to pay promptly付款相当迅速to pay moderately well|to pay fairly well|to keep theengagements regularly付款相当慢to pay slowly|to take extended credit付款不

38、好to pay badly|to be generally in arrear with payments付款颇为恶劣to pay very badly|to never pay unless forced拒绝付款to refuse payment|to refuse to pay|to dishonour a bill相信能收到款项We shall look to you for the payment|We shall depend uponyou for thepayment |We expect payment from you惠请付款kindly pay the amount|ple

39、ase forward payment|please forwarda cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged totake thenecessary steps to legally recover the amount. |I shall be compelled to take steps to enforcepayment.惠请宽限let the matter stand over till then.|allow mea short extensionof time. |Kindlypostpone the time for

40、payment a little longer.索取利息to charge interest附上利息to draw interest|to bear interest|to allow interest生息to yield interest生息3% to yield 3%存款 to deposit in a bank|to put in a bank|to place on deposit|to make deposit在银行存款to have moneyin a bank|to have a bank account|to have moneyon deposit向银行提款to withdr

41、aw one's deposit from a bank换取现金to convert into money|to turn into cash|to realize折扣用语从价格打10%的折扣to make a discount of 10% off the price|tomake 10%discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣 - 让价 to reduce|to make a reduction减价to deduct|to make a deduction回扣to reb

42、ate现金折扣cash discount货到付款| 现金提货cash on deliver (C.O.D.)货到付现款cash on arrival即时付款prompt cash净价 | 最低价格付现net cash现金付款ready cash即期付款spot cash|cash down|cash on thenail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance (D/A)付款交单documents against payment (D/P)折扣例文

43、除非另有说明, 30 日后全额付现, 如有错误 , 请立即通知。Net cash 30 days unless specified otherwise. Advise promptly if incorrect.付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息Terms, net cash 30 days, or, less 2%10 days. Interest charged at the rate of 6% after maturity.付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则 , 全额付现。Terms: 2%,

44、10 days E.O.M., or 3% cash, otherwise strictly net.财会名词( 1)会计与会计理论会 计 accounting 决 策 人 Decision Maker 投 资 人 Investor 股 东Shareholder 债权人 Creditor 财务会计Financial Accounting 管理会计Management Accounting 成 本 会 计 Cost Accounting 私 业 会 计 PrivateAccounting 公众会计Public Accounting注册会计师CPA Certified Public Account

45、ant国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship合伙人企业Partnership 公司 Corporation会计目标Accounting Objectives 会计假设Accounting Assumptions会计要素Accounting Elements 会计原则Accounting Principles会计实务过程Accounting Procedures 财务报表Financial Statements财务分析Financial Analysis会计主

46、体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption 资产Asset 负债 Liability业主权益Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure

47、(Reporting) principle客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis 现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债 Long-termLiabilities投入资本Contributed Capital留存收益

48、Retained Earning ( 2)会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户 Ledger 会计科目Account 会计分录Journal entry原始凭证Source Document 日记帐 Journal总分类帐General Ledger 明细分类帐Subsidiary Ledger试算平衡Trial Balance 现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销 售 日 记 帐 Sales Journ

49、al 购 货 日 记 帐 Purchase Journal 普 通 日 记 帐General Journal 工作底稿Worksheet调整分录Adjusting entries 结帐 Closing entries ( 3)现金与应收帐款现金 Cash 银行存款Cash in bank 库存现金Cash in hand流动资产Current assets 偿债基金Sinking fund定额备用金Imprest petty cash支票 Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outsta

50、nding deposit 在途支票Outstanding check应付凭单Vouchers payable 应收帐款Account receivable应收票据Note receivable 起运点交货价F.O.B shipping point目的地交货价F.O.B destination point 商业折扣Trade discount现金折扣Cash discount 销售退回及折让Sales return and allowance 坏帐费 用 Bad debt expense 备 抵 法 Allowance method 备 抵 坏 帐 Bad debt allowance损益表法

51、Income statement approach 资产负债表法Balance sheet approach帐龄分析法Aging analysis method 直接冲销法Direct write-off method带息票据Interest bearing note 不带息票据Non-interest bearing note出票人 Maker 受款人Payee 本金Principal 利息率 Interest rate到期日 Maturity date 本票 Promissory note 贴现 Discount背书Endorse 拒付费Protest fee（ 4）存货存货 Invent

52、ory 商 品存货Merchandise inventory 产成 品存 货 Finishedgoods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销 Consignment 寄销人 Consignor 承销人 Consignee定期盘存Periodic inventory 永续盘存Perpetual inventory购货 Purchase 购货折让和折扣Purchase allowance and

53、 discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO 移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价 Market value 重置成本Replacement cost可变现净值Net realizable value上限 Upper limit 下限 Lower limit 毛利法 Gross margin method零售价格法Retail method 成本率Cost ratio（ 5）长期投资长期投资Long-term investment 长期股票投资Investment on stocks长期债券投资Investment on bonds 成本法 Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record 除息日 Ex-dividend date 付息日 Payment date债券面值Fac