《金融证书英语》financialenglishcertificate

2011级金融工程专业英语

名义课程名称：金融专业英语

真正的课程名称：《金融证书英语》

Teachingof"FinancialEnglishCertificateTest”

ForUndergraduatesofFinance

Economics&ManagementSchoolofWuhanUniversity

2013-9-1

Lecture1HowtoAchievetheTransitiontoward

ProfessionalEnglish?

ThefirstsentenceIofferyou:

Weareblessedwiththeopportunitytoshareknowledgeunder

thesameroof.

Thesecondsentencetoaskyourself:Whatisyourcompetitive

edge?（ProfessionalHnancialEnglish）

BriefingtotheInstructoroftheCourseinChinese（课程教授简介

中文版）

（如对更多的个人信息感兴趣，请在“百度”上输入“桂国平”

即可。）

桂国平：男，1953年出生，湖北省薪春县薪州人，英文硕士，当

过下放知青和冶建工人，自学英语，1978考入武汉大学英文系，

曾多年在国外任国际商务英文首席翻译，后应校长召唤回国任武

汉大学首任六级英语教研室主任，1993年转入武汉大学经济与管

理学院金融系。他不仅是武汉大学1992年以来大学英语四、六级

全国统考通过率记录的创造者和保持者（一次通过率均为100%）,

是中国MBA入学英语辅导教程最早的编者和英语辅导通过率最

高的教授之一，他还多年担任金融学本科、硕士和MBA硕士论

文指导导师教授和答辩委员会成员（项目管理方向）。他所指导

的《中国汽车金融新探》等三篇本科毕业论文被湖北省人民政府

学位委员会评为湖北省一等奖。作为迄今武汉大学第一位商务英

语教授，他是武汉大学MBA教学指导委员会成员、是《MBA专业

英语》、《EMBA的商务英语》、《MPACC专业英语》和《跨文

化沟通与谈判》课程的牵头人与主讲教授。在最代表武汉大学商

学教育影响力的“武汉大学EMBA”网页首页的“本校师资”中，他

是包括校长、副校长和院长在内的20位“武汉大学名师”之一。他

主编的《MBA专业英语》是教育部MBA教学指导委员会的《MBA

教学大纲》中“英语教学大纲”的“参考文献”中唯一提及的专业英

语教材，他是中国最权威、最大的的金融工具书——"卷本的，

15000词条，540万字的《中华金融词库》全部词条英译的全国两

位主审专家之一，是中国三峡和湖北省人民政府国际招商官方文

件的主译；为众多的企业的国际招投标、上市和培训提供主要的

专业翻译和培训服务。至今出版专著与教材16本，论译文40多篇,

英语教学录音带12盘；2011年12月被评为“武汉大学最受欢迎的

MBA教师”；2012年四月20日被评为“2012年中国杰出MBA教授”。

(remembertheserialnumber;courseRep.andduties,methodsof

studyingthecourse)

Fromtodayonyoushallhavetheaccesstonationallythefirst

classeducationinFinancialEnglish

I.Opener:

I).TheSelectingofthisbookasourtextbook:

1.EfessionalfinancialEnglishhasbeenoneofthe

mostimportantingredientsinthemakingofacompetitive

Hnancialprofessional(inanotherword,professionalEnglish

offersyoubetterchanceinjob-huntingandcareer

development),veryfewHnancialprofessionalsurvivedthistest;

2.Forthefirsttimeinourhistory,suchcourseisnolongeroffered

tograduatesofourdepartment,soyouhavetobemoreattentive

tothiscourse;

3.ThetrainingofthistextbookismostexpensiveinChinaofall

businessEnglishbecausethecontentsaremostprofessionaland

challengingwithawholesetofbookscostingmorethan400yuan.

Sinceitisnotsinglysold,weareobligedtomakeanunauthorized

useofthebookforyoursake.

II).TeachingObjectives&StressesoftheCourse:

(Manyideasandmaterialshavebeentaughttoandused

previouslyforPh.DandmastercandidatesofWholeWuhan

University.)

Objectives:

1.AwakenstudentstowhatadecentEnglishmightmeanto

theircareerdevelopment;

Test:

(positiveandupbeatattitude;insightfulideaorganization,logic

reasoning,well-wovenstructuralparagraphanddiscourse

organization,goodfacilitywiththelanguageseeninvariable

sentencesandaboveall,highqualitydictione.g.)

2.|Shedlightonbtudents'appreciationofCriteriafor

professionalEnglishsothatstudentscanachievethe

transitionfromgeneralEnglishtowardprofessionalEnglish,

intheend,suchprofessionalEnglishshallgreatlyfacilitate

andbenefitstudentsincareerdevelopmentininternational

context.

CriteriaforProfessionalEnglish:

FocusofteachinggeneralEnglish:Comprehensionatdiscourse

level;

FocusofprofessionalEnglish:UtilizationofEnglishthatcares

moreabouttheimpliedmeaningofaword,anexpressionora

sentence.Somethingyouwillneverknowwithoutattendingthis

class.)

3.TodevelopyourcapabilityforEnglishutilization.(Seethe

difference)

e.g.:C-ETranslation:

1.随着中国的入世，这样一些位置对专业英语能力有越来越高

的要求，换言之，金融机构倾向于对有海外经历和专业英语

者予以倾斜，这就解释了为何我们系的学生如此重视专业英

语的学习。

2.武汉大学是中国教育部直属的最著名的综合性大学之一。

Askyourself:

1.Arethesesentencescloseorusefultoyou?

2.Canyouputtheminaprofessionalway?(crazy

Englishisnotaccepted.)

3.Ifyoucannotdothejob,whatdoesitsuggest?

4.

3.FacilitatestudentsabilitytohandleHnancialstudiesand

practicesinmostprofessionalHnancialEnglish.

Stresses/FocusesofOurTeaching:

1.Stressisnolongerlaidonthediscoursecomprehension

aswedoinstudyinggeneralEnglish.Instead,We

attachimportancetoutilizationofEnglish,including

businessphilosophyandasubstantialstockofHnancial

professionalexpressions;

2.Wecaremoreaboutthesentencepatternsandabove

all,themostaccuratemeaningofaword,anexpression

orasentence.Thafswhy,weuseWORDsystemin

teachinginsteadofPPT.

Stresses:

1.DevelopprofessionalisminfinancialbusinessEnglish;

Case-studies:

Valuestoday:InEnglishobligation,liabilityresponsibility

/commitment,pledgeordutyintheendrefertodebt,(including

manyconcealedforms),weshalldevelopstudentstobeinthe

positiontoreadbetweenlines.

A.*****—UnderthisClause,thepaymentforperforming

thisworkshouldbe|duefrom|thecontractor.

B.*****---UnderthisClause,theclientoftheprojectis

notboundto|acceptanyorallbidshehasreceived.

2.Developprofessionalaccuracyinbothoralandwritten

expressions;

eg：

Visit/trip/ourneytoWuda

AtoWuhanUniversity.

Duetootherbanks*****--同业存放

Duefromotherbanks*****—存放同业

*****—InvitationforBids招标

*****---Assetsandliabilities(responsibility?)资产负债

Claimsandobligations债权债务

Onceafirmisinapositionto|meetismaturingobligations,its

survivalshallbethreatened.

Proceedv.sproceeds*****..............

Proceedsdisposalofusedtruck

*****......YourC/D(CertificateofDeposit)willnotbecomevalid

unlesswesucceedincollectingtheproceeds*****fromthatUS

issuingbank.

*****......Underthispolicy,theproceedsfromissuingthe

corporatebonds|shouldbeusedfor〔capitalimprovementofthe

issuingfirminquestion..

Premisev.spremises

Technologytransfer;v.sequityassignment

III).TeachingApproaches:

l.explainingandinterpretingmaterialsselected;

2.1mpromptutranslationandinterpretation;

3.SimulatedsituationEnglish];

4.Readingassignmentsshallbegivenandshallbecheckedin

theformofdictationororalwork.

IV).GradingoftheCourse;

1.Attendanceandclassperformance40%;(Somethingyouwill

neverknowwithoutattendingclass.)

2.Final60%;

V.TheMixofthewrittenFinal:

PaperE

经济与管理学

院

EconomicsandManagementSchoolof

WuhanUniversity

金融系2007级金融工程专业《专业英语》试题PaperE

出题人：桂国平考试形式：用卷考试时间：2010年月

日120分钟

在本班序号：姓名学号记分

I.ConceptCheck:(10points)

Directions:Writeyouranswerstoquestionsontothepaper.

II.C--ETranslationofSpecializedTerms(60*0.5=30

points)

(不得缩写)

1.授信额度

60违约罚金

III.C......ESentenceTranslation(4x4+9=25points)

1.o

2.o

3.o

4.o

5.

IV.E......CSentenceTranslation(10x2+5=15points)

1.，

2.

3

4

5

6.

V.TranslatetheFollowingStatementofCashFlows/Balance

Sheet/LetterofCreditintoChinese(20points)

Directions:PutyourChineseversionontotheAnswerSheet.You

don'tneedtoputallfiguresontheAnswerSheet.

Firstvalues:1.English:competitiveedge,tellsthelastdifference

2.Englishisakindofproductandproductsare

differentiated,beitwrittenorspoken;

I.MostvaluedcoursesforMBAintheworld

P.9

Abilitytocommunicate

Ambition-driven

2

Collegeeducation

3

Sounddecision-makingskills

4

Self-confidence

5

Goodappearance

6

Abilitytogetthingsdonewithandthroughpeople

7

Capacityforhardwork

8

Paramount

P.79.

IV.DifferencesinPreferredCoursesAmongEMBAintheWorld.

PERCENTOFMANAGERSRECOMMENDINGSPECIFIC

COURSESASVERYIMPORTANT'1PREPARATION

FOR

GENERALMANAGEMENT

CourseU.SAsia

China

OralCommunication79.5%71.8%

8.6%

WrittenCommunication78.069.7

8.0

Computer/InformationSystems53.427.0

21.1

BusinessPolicy/Planning47.548.2

14.1

Finance39.938.5

30.9

Accounting37.430.2

45.9

Personnel/IndustrialRelations36.036.1

37.7

Marketing36.9402

20.2

BusinessEconomics/PublicPolicy31.934.2

14.2

BusinessLaw26.019.1

8.5

Production/Operations25.311.7

30.7

Statistics18.110.8

16.9

Advertising/Sales14.510.3

22.4

InternationalBusiness10.321.510

******:theobservedofthe|

observers!

*****.........CriteriaforsophisticatedEnglish:

1.Accurate;

2.Economical;

3.Imagery;

4.Variable;

«£»accuracy;famousv.sprestigious

wu

2.*****economical:Itissaidthatthepriceof

thestockofthatlistedfirmisgoingtogo

downveryrapidlyinaveryshortperiodof

timeanditseemsthereisnobodyinthe

worldwhocandoanythingtostopitfrom

goingdownthisway.50v.sThefirm's

stockpriceisdoomedtoslump.8words

3*****..........imagery:-tocause/resultinthe

sharpdeclineinthestockpricev.sto

triggertheslumpinstockprice;

4.*****........................variable:

beboundtodosth/=bedoomedtov.sWeareboundtoprevail!

〔Twomostsophisticatedoralworkasassignments:

No.1:ABriefingtoyourself;

IamGuiGuoping,anativeofHubei,Iam57years9old.In1953,1

wasbornofteachers9parents.1982,IgraduatedfromWuhan

University,majoringintheEnglishandAmericanlanguagesand

literatures.|Aftergraduation,(personal,familyandeducational

backgrounds)!haveworkedfor/beenwithseveralemployers.

Currently,|Iamwith|theXXX,astate-ownedenterprise(natureof

thefirm)engagedinmanufactureofofficeequipment(lineof

business).Iamheadofmarketingdepartment(position)directly

reportingto(under)CEOofourgroupcompany.Isupervisea

marketingstaffofll(dutiesandresponsibilities).Iwantachange

inemployerbecause,inastate-ownedbusinessoneislesslikelyto

putwhathehaslearntintopracticeandtoattainhiscareer

objectiveowingtoitsstiffmechanism(reasonforjob-hoppingand

aspiration).

ACustomizedmarketingof....

No.2:AboutourWuhanUniversityandourDept,ofFinance

IamajuniorstudentofFinancefromEconomicsand

ManagementSchoolofWuhanUniversity.*****..........Wuhan

UniversityisoneofChina'smostprestigiouscomprehensive

universitiesdirectlyundertheChina'sMinistryofEducation.is

oneoftheuniversitieswiththelongesthistoryinChina.Itisbest

knownforhumanityandsocialstudiesandaboveall,

multi-disciplinaryadvantages.ThismeansstudentsofWuhan

Universitycanmakefulluseofsuchadvantagesbytakingcourses

fromotherschoolsanddepartments..OurDepartmentofFinance

isoneofthe“TopTen“inChina.Inadditiontorunningprograms

fromundergraduateuptopost-doctorate,itiscomposedof

Finance,FinancialEngineeringandMathematicalFinance.

Nearlyallfacultymembershaveforeignexperience,sowe

areinapositiontokeepabreastof|he

latestHnancialtheoriesandmethodologiesintheworld.Our

departmentattachesimportancetobothquantitativeapproach

andfinancialEnglish.InfactHnancialEnglishisoneofour

competitiveedges.WithChina'saccessiontoWTOandeconomic

globalization,foreignfinancialinstitutionsandprofessionalsare

pouringintoChina.Thecompetitioninthejobmarkethas

becomeincreasinglyfierce.InHnancialindustry,theinternational

businessplacesahighpremiumonaprofessional9sEnglish.In

ordertoenhancemycomparativeadvantageovercompetitors,I

havebeenattachingimportancetostudyingoffinancialEnglish.I

hopeIwillbeinapositiontohandleHnancialbusinessin

professionalEnglish.

Lecture2

Lefsgetdowntothebusiness.

Styleofteaching:|skipover|sth.Andgointosthelse.

PartThreeTheChineseForeignExchangeSystemP.41

*****—beinplace1.2.至Ij位

2.*****-introductionintroductionsth

3.*****-|curreiitaccount）经常性项目帐户|asopposedto

capitalaccount

4.*****——securitiesinvestment|asopposedto|capital

investment.

vt.取消

6.*****-setlimit（ceiling/floor）on

sthto（degree）;Themanagementofthebankdecidedto

lifttheceilingto$1000onmonthlybonustokey

professionals.//Thegirlconfinedto|wheelchair.

7.under*****—1・（。。。项下）2.*****-根据,v.sinaccordance

with（accordingto）;3.inlightof*****（接实际情况）in

lightoflocalconditions因地制宜v.s4.ona...basis;（接规

贝!I）Theclericalstaffshallbepaidonatimebasiswhile

workersshallbepaidonapiecebasis.

8.*****......besubjectto须经l.Theprojectproposalis

subjecttoratificationbytheurbanplanningauthorities/2.

Themedicineissubjecttofurtherclinictestingbeforeitis

officiallylaunched.3Theproposalissubjecttoa2/3voting

attheboardofdirectors.

9.*****---launchofaproduct推出产品

10.*****—(international)balanceofpayments国际收支

v.s.evemiesandexpenses

11.*****—ata…dimension在一个…层面

12.*****-affiliatedtOsth

13.designatevt.*****.........Designatedbank*****.......指

定行；

14.*****bedenominatedin*****-以...计值

15.*****-competitiveedge

16.*****---voucher1.凭单2代金券，

17.*****---time/demandC/D(Certificateof

Deposit)

18.securities*****证券

19.*****--municipalbonds/COFpOratCbOIldsn

1.债券2.PerformanceBond/Guarantee;n

20.*****---entity实体

21.*****-settlementv.sliquidation*****——

22.besubjecttosth.Thefeasibilitystudyreportissubjectto

theratification(approval)bytheboardofdirectors.

23.*****...............s.p：toopenanaccountwith

abankvt.

24.*****......................Offeringv.sBid(|lnvitationforB忌)

v.squotations

25.*****-reserverequirements=requiredreserves.

法定准备金

26.****

*.............s.p：/measure/weighAagainst

27.*****weighted力口权的

28.*****.................................Excuseme,mayIknowyourline

ofbusiness,sir/madam?

29.*****.......................Sure,Idealincars.Actually,Iamthe

exclusivedealerin〔Hondavehicles.

30.*****designatevt.*****—designatedbank指定行

31.*****handlingbank*****—经办行*****—handling

capacity

32.*****.......issuingbank*****…出票，开证行

33.*****advisingbank*****——

34.*****---negotiatingbank*****-议付行，negotiated

price/contract,

35.*****acceptingbank*****--承兑行；

36.*****—confirmingbank*****---保兑行

37.*****--—toopenanaccountwithabank.

38.*****——depositswiththePBC

39.*****—gothroughprocedureswith...

40.*****---beregisteredwiththeXXXBusiness

Administration.

41.befiledwith...

42.*****......reservesv.sprovisions准备金*****--

toputaside15%oftheirnetprofitsasprovisionsfor

non-performingassets/loans.

43.*****—pany

44.*****......workingcapital流动资金

45.*****.......performacontract履行合约，

46.*****--—performancen.1.业绩2.效益3.性能4*****--

履约

47.*****--—businessperformancev.sgenerateprofitsn

48.*****—PerformanceBond/Guarantee.履约保函：根据

《投标人须知》，承包商须递交一份以美元计值的，由指定

行开出的履约保函。Under"NoticetoBidders"the

contractorshouldsubmitaPerformanceBond/Guarantee

denominatedinUSDandissuedbyadesignatedbank.

49.*****——onbehalfofadv.;Ladiesandgentlemen,on

behalfofthemanagementofthebank,I'dliketoextendour

mostheart-feltwelcometoyou,ourdistinguishedguests.

Today'scessionistobepresidedoverbyProf.Ye,...present

attoday'scession/meetingare|.5.

_______________________EENDOFLECTURE2

2013-09-Lecture3

*****____■Customi

zedmarketingofyourselfasastudentof

FinancialEngineering

50.****

*....dealin.anexclusivedealerinPanasonic

householdappliances

51..............................margin*****--.1.边际2产****保证金tradeon

margin|*****.人marginaldeposit

52.......................................................*****.......................................S.P:toopenanaccount

withtheABC

53.........................................*****S..P:depositswiththe

CBC.

54.***v.*s*-advance=advancepayment预付款

*****—downpayment定金，首付

55*****…—[interimpaymentn.

工程进度款，

56.*****--interimcertificatesn工程进度款付

款凭证.

57.*****—workingcapitaln.营运资本

58.*****……FDI:WOS（WholeOwnedSubsidiary独资企

业）；jointventure合资企业；contractualventure合作、

契约式企业；

59.*****.......代表：Ladiesandgentlemen,pleaseallowme

onbehalfofthemanagementofourbank./companyto

extendourmostheart-feltwelcometoyouour

distinguishedguests.Today'smeeting/conferenceispresided

overbyMr...XXX,CEOofourbank/company.Presentat

today与conferenceareXXXX,PPPP,YYYYY,JJJJJ,Today.I

shallhaveparticularhonortointroducetoyou,ourleading

speakerattheconference,Dr.MMM.Lefsapplaudtohis

speech.

60.*****——ceiling.

61.remit/*****......remittancen

62.*****.................The〔balanceoutstanding

shallbecarriedovertointerimpayment

nextmonth.

63.I*****........beregisteredwiththe|BusinessAdministration

ofWuhan;

64*****beHiedwiththeLaborDept.

65.*****......................S.P：gothrough

procedureswith」在。。办理手续

66.*****.....................tradevolumev.s

turnover*****---n.i.营业额2.人员流动3资金周转;

67.*****.............registeredcapital注册资本

.......beentitledtosth.

69.rj»

eXCeSSofsth.*****.......Youareentitledtoa

luggageallowancdof25kgs.Forluggageinexcessof25

kgs,extrashallbechargedat$10perkg.

70*****._._PceedsUnderthis

policy,onlyalistedfirm|isinthepositiontojissuecorporate

bonds.The〔proceedsfromissuingtheb(mds|mustbeusedto

financethecapitalimprovementofthe|issuingfirm|.

71.*****--—remittancen.汇款单

72.*****-paid-incapital实收资本

73.*****---L/Cn.信用证Letterofcredit

74.*****--off-balance-sheetbusinessn.表外业务；在经

济全球化的今天，一个金融机构的竞争力在很大程度上可见

于其表外业务能力。

75.*****-unlessotherwise+PP（过去分词）

76.externalguaranteesn.国际担保业务

77.*****---on-balance-sheetbusiness表内业务

78.*****...........................Offeringv.sBidv.s

Quotation.

79.*****........BidBond/Guarantee投标保函

80.*****---PerformanceBond/Guarantee履约保函

81.*****--—reserverequirements=requiredreserves法定

准备金

82.be.incompliancewith..n.合规（处）

83.*****---assetsandliabilities资产负债

84.*****...........reservesv.sloanlossQprovisionn.

85.*****--surrenderbusinessn.交单业务

86.*****--—acceptance承兑

87.Against1.*****..........tomeasureAagainstBIII2.凭

Thereliefshallbereleasedtotheearthquakevictimsagainst

theirIDs.

88.D/P(Documentsagainstpayment)v.sD/A

(Documentsagainstacceptance)

89.*****....................-CODn.(cashondelivery)

v.s*****........onopenaccountadv

Sincewearetheirestablishedcustomer;weareinaposition

toobtainsuppliesfromthemonopenaccount,theaccounts

shallbesettledonaquarterlybasis.

90.*****---tradedocuments贸易单据

9-windupv.

92.*****............unlessotherwisespecced,n

93.undertakevt.从事(商业风险事业，项目)；

94.*****・・・customsdeclaration报关

95.*****——customsclearancen.1.2

96.VICapitalAccountTransaction

97.*****_._unlessotherwisespecified除另有特殊规定之

外，

98.*****-besubjectto.

99.*****-feasibilitystudies口.可行性

研究preliminaryfeasibilitystudies;

100.*****---review/bidreviewing

reviewingboard=jury;

101.winup

102.*****FDI=WOS(whollyownedsubsidiary)+Joint

Venture+Contractualventure.

103.*****---rentv.sleasev.schartervt.

104.Ourclasswentonan|excursi(m|toMountHuangbya

charteredbus.

105.*****...........................................financevt.fundvt.

106.*****---provisionL2.规定/办法3*****__provisions

provisionfor|non-performingloans」sv.sreserves

(requiredreserves法定准备金)n

107.«£•

..............realestate=realtyv.spreiHlSCS.deed

topremisesascollateral

108.*****.........liabilitiesn.externalliabilities

109.*****......................claimsandobligations资产与负载；

110.*****........................topayadebt/<toserviceadebtvto

meetone'sobligations.

111.*****................draft=billofexchange汇票sightbill

112.realestate=realproperty=realtyv.spremisesn.

113.*****...........................s.p：tobuysthon

mortgagev按揭买sth

[[5^Cmortgage抵押行为v.scollateral

抵押品(TheReviewingboar|d〔arrivedatthe

condusionlthatthetitle/deedtopremises

ofthefirmshouldnotserveascollateral

inloandecisionmaking.)

Lecture3

P.49.Accounting

115.*****......buysthonmortgage按揭买sth；

116.*****・一businessprocessesn.业务流程；

117.*****-businessphilosophyn.

118.*****---如果买方不能在签约后的一周内缴纳定金，卖

方将有权将合同转让给第三方。|lncasewhere|(如果)the

Buyerfailstomakethe|downpayment〔withinoneweekafter

signingthiscontract,theSellershall|beintheposition|to

assignthecontracttoathirdparty.

119."IP'alsocanbereplacedby“Should+倒装”

120.*****......balancesheet资产负债表

121.*****-delegatevt.授权

122.*****---creditor债权人

123.*****----findingsn

124.*****---start-up创业,launch=

125.*****.......warrantvt.证明是绝对必要的；n.认股权

证；

126.*****......consolidateda1.统一的consolidated

industrialandcommercialinvoice/tax;2.合并的

consolidatedfinancialstatements合并的财务报表.

127.*****---属于：l.belongto,2.pertainto3.*****.........

restwith(权利与义务的归属)。根据这一规定，本文件的解

释权属于总裁办。(UnderthisProvision,therightto

interpretationofthisdocumentshallrestwiththe

ManagementOffice.)

128.*****--—outletn.营业网点

129.*****measure/weighAagainstB.1.将sth作为参照

2.凭*****---Travelingexpensesshallbeclaimedback

againsttheinvoicessignedbythemanager./Reliefshallbe

releasedagainstindividuaFsIDcard.

130.*****..........toleaseortopurchasepremises.

131.*****---share-holders9equity*****—

132.*****......riskidentify>riskmeasurement>corrective

actions;

133.*****......inventorylevel.

134.*****......ROI/anticipatedrateofreturnoninvestment.

135.5.AccountingEquation:

136.arriveat1.2.

137.*****-claimsn.1.2*****claimsandobligations.3.索

赔*****--tolaunchaclaimagainstsbforsth.;*****.

expensesclaimsheet报销单/报账单；*****---toclaimsthis

amountbackonexpenses.*****......将这些款项报销回来；

138.*****―-4尝还债务：tomeetone'sobligations>toservicea

debt|;

139.*****---principalv.sstake*****.......

140.interest/gain/loss/return/profit/earning/revenue/incomeon

sth.But〔proceedsfromst|h.

141.topayincash/withacheck/oncard;buyoncredit<on

openaccount;v.sCOD;

142.assemblylinen.生产线，流水线；

143.*****..........entitlesbtodosth.

144.*****......residualvalue.

145.*****---beatsb'sdiscretion.

146.lessee承租人，lessor出租人

147.8.FinancialStatements

148.*****---Hnancialstatus

149.编制（财务报表，预算）vt.Prepare/compile/constmct;

150.*****-stake-holders干系人；

151.asset/equityratio;|asset/equityswap**|***…

152.*****-Performanceevaluation绩效考核n在绩效考核

中，行领导将事前确定的目标用来衡量员工的绩效。

153.*****profitandlossstatement损益表；

154.*****......Hnancialstatements财务报表

155.*****......liquidatevt清算

156.*****......alternativen.替代、备选1.analternative

proposal（项目的）备选方案，预案；2.asanalternativeto

gth.行领导决定，作为现金奖金的替代，业绩好的员工将

有权获得银行股份。

157.*****-liquidateddamages

158.arrangement*****-

159.*****......出资：contributionofinvestment/investment

contributed;

160.*****-retainedearnings留存收益v.sStatementof

RetainedEarningsn利润分配表；

161.*****---distributionv.sallocationn.；合资企业经

营的利润将以红利的形式，按出资的比例分配给股东。The

profitsofthejointventureonoperationshallbedistributed

toallshare-holdersintheformofdividend卜口proportionto

investmentcontributedbythem.

162.*****---Co.Inc.(USA)Co.Ltd(UK)

163.plc.

164.*****/aholdingfirm

165.*****......reservesv.sprovisionsfornon-performing

assets.

166.byseparatearrangement.

167.*****---accumulated/accelerated/straight-line

depreciation折旧

168.onindustrialestate.工业园

169.ThePeople'sMunicipalGovernmentofWuhan,

170.*****--—commonv.spreferredstock;

171.*****-to|havepreferenceoversbinsth|・

172.*****—ininternationaltradeand行nance,

173.Documentsn.单据

174.*****--—DocumentaryL/C跟单信用证

175.*****——Credit=LetterofCredit

176.*****-Property(infinancialstatements)=Real

property()

177.establishmentn.

178.eligiblev.squalified

179.pre-qualification/becomepre-qualified通过资格预审

180.becomeshort-listeda.

181.*****......workingcapital流动资金

182.onbehalfof;

183.specifyv.sstipulate规定

184.*****---advance(payment)预付款

185.*****---interimpayments

186.*****interimcertificatesn.•进度款付款凭证

187.*****-bidv.sofferingv.squotation1.2.

188.balanceceiling*****-余额/

189.*****---Balanceoutstandingshallbecarriedoverto

interimpaymentsnextmonth.

190.***