金融术语完整版

金融英语inflation通货膨胀deflation通货紧缩tightercredit紧缩信贷monetarypolicy货币政策foreignexchange外汇spottransaction即期交易forwardtransaction远期交易optionforwardtransaction择期交易swaptransaction调期交易quote报价settlmentanddelivery交割Treasurybond财政部公债current-account经常项目pickupinrice物价上涨FederalReserve美联储buyingrate买入价sellingrate卖出价spread差幅contract合同atpar平价premium升水discount贴水directquoationmethod直接报价法indirectquoationmethod间接报价法dividend股息domesticcurrency本币floatingrate浮动利率parentcompany母公司creditswap互惠贷款venturecapital风险资本bookvalue帐面价值physicalcapital实际资本IPO(initialpublicoffering)新股首发；首次公开发行jobmachine就业市场welfarecapitalism福利资本主义collectivemarketcap市场资本总值glolbalcorporation跨国公司transnationalstatus跨国优势transferprice转让价格consolidation兼并leverage杠杆financialturmoil/meltdown金融危机fileforbankruptcy申请破产bailout救助takeover收购buyout购买(某人的)产权或全部货物gounder破产takeanosedive（股市）大跌tumble下跌falter摇摇欲坠onthehook被套住shoreupconfidence提振市场信心staveoff挡开,避开,liquidateassets资产清算atfiresaleprices超低价sell-off证券的跌价reserve储备note票据discount贴现circulate流通centralbank中央银行theFederalReserveSystem联邦储备系统creditunion信用合作社papercurrency纸币creditcreation信用创造branchbanking银行分行制unitbanking单一银行制outofcirculation退出流通capitalstock股本atpar以票面价值计electronicbanking电子银行bankingholdingcompany公司银行thegoldstandard金本位theFederalReserveBoard联邦储备委员会thestockmarketcrash股市风暴reserveratio准备金比率divisionoflabor劳动分工commoditymoney商品货币legaltender法定货币fiatmoney法定通货amediumofexchange交换媒介legalsanction法律制裁facevalue面值liquidassets流动资产illiquidyassets非流动资产theliquidityscale流动性指标realestate不动产checkingaccounts,demanddeposit,checkabledeposit活期存款timedeposit定期存款negotiableorderofwithdrawalaccounts大额可转让提款单moneymarketmutualfunds货币市场互助基金repurchaseagreements回购协议certificateofdeposits存单bond债券stock股票travelers'checks旅行支票small-denominationtimedeposits小额定期存款large-denominationtimedeposits大额定期存款bankovernightrepurchaseagreements银行隔夜回购协议banklong-termrepurchaseagreements银行长期回购协议thriftinstitutions存款机构financialinstitution金融机构commercialbanks商业银行ameansofpayment支付手段astoreofvalue储藏手段astandardofvalue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pensionfunds养老基金faceamount面值commericalpaper商业票据banker'sacceptance银行承兑汇票Fedfund联邦基金eurodollar欧洲美元treasurybills国库券floating-rate浮动比率fixed-rate固定比率defaultrisk拖欠风险creditrating信誉级别taxcollection税收moneymarket货币市场capitalmarket资本市场originalmaturity原始到期期限surplusfunds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

eurobondmarket欧洲债券市场

euronote欧洲票据

FederalReserveBank(FRB)联邦储备银行

unsecuredcredit无担保贷款

fixedtermtimedeposit定期支付存款

leadbank牵头银行

neogotiabletime

deposit议付定期存款

inter-bankmoneymarket银行同业货币市场

mediumtermloan中期贷款

syndicatedcredit银团贷款

merchantbank商业银行

portfoliomanagement有价债券管理

leasefinancing租赁融资

noteissurancefacility票据发行安排

bearernote不记名票价

underwritingfacility包销安排

floating-ratenote浮动利率票据

bondholder债券持持有者

LondonInterbankOfferedRate(LIBOR)伦敦同业优惠利率

back-upcreditline备用信贷额

promissorynote(P.N..p/n)本票

revolvingcerdit循环信用证，即revolvingletterofcredit

noninterest-bearingreserves无息储备金

interestratecontrols利率管制

interestrateceiling利率上限

interestratefloor利率下限破产insolvency

有偿还债务能力的solvent

合同contract

汇率exchangerate

私营部门privatesector

财政管理机构fiscalauthorities

宽松的财政政策slackfiscalpolicy

税法taxbill

财政publicfinance

财政部theMinistryofFinance

平衡预算balancedbudget

继承税inheritancetax

货币主义者monetariest

增值税VAT(valueaddedtax)

收入revenue

总需求aggregatedemand

货币化monetization

赤字deficit

经济不景气recession

aperiodwhentheeconomyofacountryisnot

successful,businessconditionsarebad,industrial

productionandtradeareatalowlevelandthere

isalotofunemployment

经济好转turnabout

复苏recovery

成本推进型costpush

货币供应moneysupply

生产率productivity

劳动力laborforce

实际工资realwages

成本推进式通货膨胀cost-pushinflation

需求拉动式通货膨胀demand-pullinflation

双位数通货膨胀double-digitinflation

极度通货膨胀hyperinflation

长期通货膨胀chronicinflation

治理通货膨胀tofightinflation

最终目标ultimategoal

坏的影响adverseeffect

担保ensure

贴现discount

萧条的sluggish

认购subscribeto

支票帐户checkingaccount

货币控制工具instrumentsofmonetrycontrol

借据IOUs(Ioweyou)

本票promissorynotes

货币总监controllerofthecurrency

拖收系统collectionsystem

支票清算或结算checkclearing

资金划拨transferoffunds

可以相信的证明credentials

改革fashion

被缠住entangled

货币联盟MonetaryUnion

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

储备货币reservecurrency

劳动密集型labor-intensive

股票交易所bourse

竞争领先frontrun

牛市bullmarket

非凡的牛市aragingbull

规模经济scaleeconomcies

买方出价与卖方要价之间的差价bid-askspreads

期货（股票）futures

经济商行brokeragefirm

回报率rateofreturn

股票equities

违约default

现金外流cashdrains

经济人佣金brokeragefee

存款单CD(certificateofdeposit)

营业额turnover

资本市场capitalmarket

布雷顿森林体系TheBrettonWoodsSystem

经常帐户currentaccount

套利者arbitrager

远期汇率forwardexchangerate

即期汇率spotrate

实际利率realinterestrates

货币政策工具toolsofmonetarypolicy

银行倒闭bankfailures

跨国公司MNC(Multi-NationalCorporation)

商业银行commercialbank

商业票据comercialpaper

利润profit

本票，期票promissorynotes

监督tomonitor

佣金（经济人）commissionbrokers

套期保值hedge

有价证券平衡理论portfoliobalancetheory

外汇储备foreignexchangereserves

固定汇率fixedexchangerate

浮动汇率floating/flexibleexchangerate

货币选择权（期货）currencyoption

套利arbitrage

合约价exerciseprice

远期升水forwardpremium

多头买升buyinglong

空头卖跌sellingshort

按市价订购股票marketorder

股票经纪人stockbroker

国际货币基金theIMF

七国集团theG-7

监督surveillance

同业拆借市场interbankmarket

可兑换性convertibility

软通货softcurrency

限制restriction

交易transaction

充分需求adequatedemand

短期外债shorttermexternaldebt

汇率机制exchangerateregime

直接标价directquotes

资本流动性mobilityofcapital

赤字deficit

本国货币domesticcurrency

外汇交易市场foreignexchangemarket

国际储备internationalreserve

利率interestrate

资产assets

国际收支balanceofpayments

贸易差额balanceoftrade

繁荣boom

债券bond

资本captial

资本支出captialexpenditures

商品commodities

商品交易所commodityexchange

期货合同commodityfuturescontract

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discountrate

归个人支配的收入disposablepersonalincome

从业人员employedperson

汇率exchangerate

财政年度fiscalyear

自由企业freeenterprise

国民生产总值grossantionalproduct

库存inventory

劳动力人数laborforce

债务liabilities

市场经济marketeconomy

合并merger

货币收入moneyincome

跨国公司MultinationalCorproation

个人收入personalincome

优先股票preferredstock

价格收益比率price-earningratio

优惠贷款利率primerate

利润profit

回报returnoninvestment

使货币升值revaluation

薪水salary

季节性调整seasonaladjustment

关税tariff

失业人员unemployedperson

效用utility

价值value

工资wages

工资价格螺旋上升wage-pricespiral

收益yield

补偿贸易compensatorytrade,compensateddeal

储蓄银行savingbanks

欧洲联盟theEuropeanUnion

单一的实体asingleentity

抵押贷款mortgagelending

业主产权owner'sequity

普通股commonstock

无形资产intangibleassets

收益表incomestatement

营业开支operatingexpenses

行政开支administrativeexpenses

现金收支一览表statementofcashflow

贸易中的存货inventory

收益proceeds

投资银行investmentbank

机构投资者institutionalinvestor

垄断兼并委员会MMC

招标发行issuebytender

定向发行introduction

代销offerforsale

直销placing

公开发行publicissue

信贷额度creditline

国际债券internationalbonds

欧洲货币Eurocurrency

利差interestmargin

以所借的钱作抵押所获之贷款leveragedloan

权利股发行rightsissues

净收入比例结合netincomegearing证券行业词汇share,equity,stock股票、股权;

bond,debenture,debts债券;negotiableshare可流通股份;convertiblebond可转换债券;treasury/governmentbond国库券/政府债券;corporatebond企业债券;closed-endsecuritiesinvestmentfund封闭式证券投资基金;open-endsecuritiesinvestmentfund开放式证券投资基金;fundmanager基金经理/管理公司;fundcustodianbank基金托管银行;marketcapitalization市值;p/eratio市盈率;(price/earning)mark-to-market逐日盯市;paymentversusdelivery银券交付;clearingandsettlement清算/结算;commodity/financialderivatives商品/金融衍生产品;put/calloption看跌/看涨期权;margins,collateral保证金;rightsissue/offering配股;bonusshare红股;dividend红利/股息;ADR美国存托凭证/存股证;(AmericanDepositoryReceipt)GDR全球存托凭证/存股证;(GlobalDepositoryReceipt)retail/privateinvestor个人投资者/散户;institutionalinvestor机构投资者;broker/dealer券商;proprietarytrading自营;insidertrading/dealing内幕交易;marketmanipulation市场操纵;prospectus招股说明书;IPO新股/初始公开发行;(InitialPublicOffering)mergerandacquisition收购兼并。

会计与银行业务用语

(汇总)

汇款用语

汇款||寄钱toremit||tosendmoney

寄票供取款||支票支付tosendachequeforpayment

寄款人aremitter

收款人aremittee

汇票汇单用语

国外汇票foreignBill

国内汇票inlandBill

跟单汇票documentarybill

空头汇票accommodationbill

原始汇票originalbill

改写||换新票据renewedbill

即期汇票sightbill||billondemand

...daysafterdate||...days'afterdate...日后付款

...monthsafterdate||...months'afterdate...月后付款

见票后...日付款...days'aftersight||...days'sight

见票后...月付款...months'aftersight||...months'sight

同组票据setofbills

单张汇票solaofexchange||soleofexchange

远期汇票usancebill||billatusance

长期汇票longbill

短期汇票shortbill

逾期汇票overduebill

宽限日期daysofgrace

电汇telegraphictransfer(T.T)

邮汇postalorder||postalnote(Am.)||postofficeorder||moneyorder

本票promissorynote(P/N)

押汇负责书||押汇保证书letterofhypothecation

副保||抵押品||付属担保物collateralsecurity

担保书trustreceipt||letterofindemnity

承兑||认付acceptance

单张承兑generalacceptance

有条件承兑qualifiedacceptance

附条件认付conditionalacceptance

部分认付partialacceptance

拒付||退票dishonour

拒绝承兑而退票dishonourbynon-acceptance

由于存款不足而退票dihonourbynon-payment

提交presentation

背书endorsement||indorsement

无记名背书generalendorsement||blankendorsement

记名式背书specialendorsement||fullendorsement

附条件背书conditionalendorsement

限制性背书restrictiveendorsement

无追索权背书endorsementwithoutrecourse

期满||到期maturity

托收collection

新汇票||再兑换汇票re-exchange||re-draft

外汇交易exchangedealing||exchangedeals

汇兑合约exchangecontract

汇兑合约预约forwardexchangecontract

外汇行情exchangequotation

交易行情表courseofexchange||exchangetable

汇价||兑换率exchangerate||rateofexchange

官方汇率officialrate

挂牌汇率||名义汇率nominalrate

现汇汇率spotrate

电汇汇率||电汇率||T.T.rate||telegraphictransferrate

兑现率||兑现汇率demandrate

长期汇率longrate

私人汇票折扣率rateonaprivatebill

远期汇票兑换率forwardrate

套价||套汇汇率||裁定外汇行情crossrate

付款汇率pencerate

当日汇率||成交价currencyrate

套汇||套价||公断交易率arbitrage

汇票交割||汇票议付negotiationofdraft

交易人||议付人negotiator

票据交割||让与支票票据议付tonegotiatieabill

折扣交割||票据折扣todiscountabill

票据背书toendorseabill

应付我差额51,000美元abalanceduetousof$51,000||abalanceinourfavourof$51,000

收到汇款toreceiveremittance

填写收据tomakeoutareceipt

付款用语

付款方法modeofpayment

现金付款paymentbycash||cashpayment||paymentbyreadycash

以支票支付paymentbycheque

以汇票支付paymentbybill

以物品支付paymentinkind

付清||支付全部货款paymentinfull||fullpayment

支付部分货款||分批付款paymentinpart||partpayment||partialpayment

记帐付款||会计帐目内付款paymentonaccount

定期付款paymentonterm

年分期付款annualpayment

月分期付款monthlypayment||monthlyinstalment

延滞付款paymentinarrear

预付货||先付paymentinadvance||prepayment

延付货款deferredpayment

立即付款promptpayment||immediatepayment

暂付款suspensepayment

延期付款delayinpayment||extensionofpayment

支付票据paymentbill

名誉支付||干与付款paymentforhonour||paymentbyintervention

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daysofgrace

保证付款delcredere

付款topay||tomakepayment||tomakeeffectpayment

结帐tosettle||tomakesettlement||tomakeeffectsettlement||tosquare||tobalance

支出||付款todefray||todisburse

结清toclearoff||topyaoff

请求付款toaskforpayment||torequestpayment

恳求付帐tosolicitpayment

拖延付款todeferpayment||todelaypayment

付款被拖延tobeinarrearswithpayment

还债todischarge

迅速付款topaypromptly

付款相当迅速topaymoderatelywell||topayfairlywell||tokeeptheengagementsregularly

付款相当慢topayslowly||totakeextendedcredit

付款不好topaybadly||tobegenerallyinarrearwithpayments

付款颇为恶劣topayverybadly||toneverpayunlessforced

拒绝付款torefusepayment||torefusetopay||todishonourabill

相信能收到款项Weshalllooktoyouforthepayment||Weshalldependuponyouforthe

payment||Weexpectpaymentfromyou

惠请付款kindlypaytheamount||pleaseforwardpayment||pleaseforwardacheque.

我将不得不采取必要步骤运用法律手段收回该项货款Ishallbeobligedtotakethe

necessarystepstolegallyrecovertheamount.||Ishallbecompelledtotakestepstoenforce

payment.

惠请宽限letthematterstandovertillthen.||allowmeashortextensionoftime.||Kindly

postponethetimeforpaymentalittlelonger.

索取利息tochargeinterest

附上利息todrawinterest||tobearinterest||toallowinterest

生息toyieldinterest

生息3%toyield3%

存款todepositinabank||toputinabank||toplaceondeposit||tomakedeposit

在银行存款tohavemoneyinabank||tohaveabankaccount||tohavemoneyondeposit

向银行提款towithdrawone'sdepositfromabank

换取现金toconvertintomoney||toturnintocash||torealize

折扣用语

从价格打10%的折扣tomakeadiscountof10%offtheprice||tomake10%

discountofftheprice

打折扣购买tobuyatadiscount

打折扣出售tosellatadiscount

打折扣-让价toreduce||tomakeareduction

减价todeduct||tomakeadeduction

回扣torebate

现金折扣cashdiscount

货到付款||现金提货cashondeliver(C.O.D.)

货到付现款cashonarrival

即时付款promptcash

净价||最低价格付现netcash

现金付款readycash

即期付款spotcash||cashdown||cashonthenail

凭单据付现款cashagainstdocuments

凭提单付现款cashagainstbillsoflading

承兑交单documentsagainstacceptance(D/A)

付款交单documentsagainstpayment(D/P)

折扣例文

除非另有说明,30日后全额付现,如有错误,请立即通知。

Netcash30daysunlessspecifiedotherwise.Advisepromptlyifincorrect.

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,netcash30days,or,less2%10days.Interestchargedattherateof6%aftermaturity.

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%,10daysE.O.M.,or3%cash,otherwisestrictlynet.财会名词（1）会计与会计理论

会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting

注册会计师CPACertifiedPublicAccountant

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AccountingObjectives会计假设AccountingAssumptions

会计要素AccountingElements会计原则AccountingPrinciples

会计实务过程AccountingProcedures财务报表FinancialStatements

财务分析FinancialAnalysis

会计主体假设Separate-entityAssumption

货币计量假设Unit-of-measureAssumption

持续经营假设Continuity(Going-concern)Assumption

会计分期假设Time-periodAssumption资产Asset负债Liability

业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss

历史成本原则CostPrinciple

收入实现原则RevenuePrinciple

配比原则MatchingPrinciple

全面披露原则Full-disclosure(Reporting)principle

客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple

重大性原则MaterialityPrinciple

稳健性原则ConservatismPrinciple

权责发生制AccrualBasis现金收付制CashBasis

财务报告FinancialReport流动资产Currentassets

流动负债CurrentLiabilities长期负债Long-termLiabilities

投入资本ContributedCapital

留存收益RetainedEarning

（2）会计循环

会计循环AccountingProcedure/Cycle

会计信息系统AccountinginformationSystem

帐户Ledger会计科目Account会计分录Journalentry

原始凭证SourceDocument日记帐Journal

总分类帐GeneralLedger明细分类帐SubsidiaryLedger

试算平衡TrialBalance现金收款日记帐Cashreceiptjournal

现金付款日记帐Cashdisbursementsjournal

销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet

调整分录Adjustingentries结帐Closingentries

（3）现金与应收帐款

现金Cash银行存款Cashinbank库存现金Cashinhand

流动资产Currentassets偿债基金Sinkingfund

定额备用金Imprestpettycash支票Check(cheque)

银行对帐单Bankstatement

银行存款调节表Bankreconciliationstatement

在途存款Outstandingdeposit在途支票Outstandingcheck

应付凭单Voucherspayable应收帐款Accountreceivable

应收票据Notereceivable起运点交货价F.O.Bshippingpoint

目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount

现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance

损益表法Incomestatementapproach资产负债表法Balancesheetapproach

帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod

带息票据Interestbearingnote不带息票据Non-interestbearingnote

出票人Maker受款人Payee本金Principal利息率Interestrate

到期日Maturitydate本票Promissorynote贴现Discount

背书Endorse拒付费Protestfee

（4）存货

存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory

在产品存货Workinprocessinventory

原材料存货Rawmaterialsinventory

起运地离岸价格F.O.Bshippingpoint

目的地抵岸价格F.O.Bdestination

寄销Consignment寄销人Consignor承销人Consignee

定期盘存Periodicinventory永续盘存Perpetualinventory

购货Purchase购货折让和折扣Purchaseallowanceanddiscounts

存货盈余或短缺Inventoryoveragesandshortages

分批认定法Specificidentification加权平均法Weightedaverage

先进先出法First-in,first-outorFIFO

后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage

成本或市价孰低法LowerofcostormarketorLCM

市价Marketvalue重置成本Replacementcost

可变现净值Netrealizablevalue

上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod

零售价格法Retailmethod成本率Costratio

（5）长期投资

长期投资Long-terminvestment长期股票投资Investmentonstocks

长期债券投资Investmentonbonds成本法Costmethod

权益法Equitymethod

合并法Consolidationmethod股利宣布日Declarationdate

股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue

债券折价Discountonbonds债券溢价Premiumonbonds

票面利率Contractinterestrate,statedrate

市场利率Marketinterestratio,Effectiverate

普通股CommonStock优先股PreferredStock

现金股利Cashdividends

股票股利Stockdividends清算股利Liquidatingdividends

到期日Maturitydate

到期值Maturityvalue

直线摊销法Straight-Linemethodofamortization

实际利息摊销法Effective-interestmethodofamortization

（6）固定资产

固定资产PlantassetsorFixedassets原值Originalvalue

预计使用年限Expectedusefullife

预计残值Estimatedresidualvalue折旧费用Depreciationexpense

累计折旧Accumulateddepreciation帐面价值Carryingvalue

应提折旧成本Depreciationcost净值Netvalue

在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)

工作量法Units-of-productionmethod(UOP)

加速折旧法Accelerateddepreciationmethod

双倍余额递减法Double-decliningbalancemethod(DDB)

年数总和法Sum-of-the-years-digitsmethod(SYD)

以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购买权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing

最低租赁付款额Minimumleasepayments

（7）无形资产

无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost

租赁权Leasehold摊销Amortization

（8）流动负债

负债Liability流动负债Currentliability应付帐款Accountpayable

应付票据Notespayable贴现票据Discountnotes

长期负债一年内到期部分Currentmaturitiesoflong-termliabilities

应付股利Dividendspayable预收收益Prepaymentsbycustomers

存入保证金Refundabledeposits应付费用Accrualexpense

增值税Valueaddedtax营业税Businesstax

应付所得税Incometaxpayable应付奖金Bonusespayable

产品质量担保负债Estimatedliabilitiesunderproductwarranties

赠品和兑换券Premiums,couponsandtradingstamps

或有事项Contingency或有负债Contingent或有损失Losscontingencies

或有利得Gaincontingencies永久性差异Permanentdifference

时间性差异Timingdifference应付税款法Taxespayablemethod

纳税影响会计法Taxeffectaccountingmethod

递延所得税负债法Deferredincometaxliabilitymethod

（9）长期负债

长期负债Long-termLiabilities应付公司债券Bondspayable

有担保品的公司债券SecuredBonds

抵押公司债券MortgageBonds保证公司债券GuaranteedBonds

信用公司债券DebentureBonds一次还本公司债券TermBonds

分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds

可赎回公司债券CallableBonds可要求公司债券RedeemableBonds

记名公司债券RegisteredBonds无记名公司债券CouponBonds

普通公司债券OrdinaryBonds收益公司债券IncomeBonds

名义利率，票面利率Nominalrate实际利率Actualrate

有效利率Effectiverate溢价Premium折价Discount

面值Parvalue直线法Straight-linemethod

实际利率法Effectiveinterestmethod

到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance

偿债基金Sinkingfund长期应付票据Long-termnotespayable

抵押借款Mortgageloan

（10）业主权益

权益Equity业主权益Owner'sequity

股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock

资本公积Capitalsurplus留存收益Retainedearnings

核定股本Authorizedcapitalstock实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock

累积优先股Cumulativepreferredstock

非累积优先股Noncumulativepreferredstock

完全参加优先股Fullyparticipatingpreferredstock

部分参加优先股Partiallyparticipatingpreferredstock

非部分参加优先股Nonpartiallyparticipatingpreferredstock

现金发行Issuanceforcash非现金发行Issuancefornoncashc