MiniDictionary of Financial EnglishMay 17.docx
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MiniDictionary of Financial EnglishMay 17.docx
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MiniDictionaryofFinancialEnglishMay17
Mini-DictionaryofFinancialEnglish
May17,2011
A1
B3
C4
D8
E10
F11
G12
H13
I13
L15
M15
N17
O17
P19
Q21
R22
S23
T25
U26
V27
W27
Y28
Z28
A
acceleratedepreciation加速折旧subtractingahighproportionofthecostofcapitalinvestmentsfromtaxableprofitduringthefirstyearsofuse
acceptinghouses承兑商banksthatbuy(foracommissionorfee)exportmerchants’short-termbillsofexchange,expectingthedebtortopayupattherighttime
accountability问责制thestateofbeingresponsibletosomeoneforsomeactions(companydirectorsareaccountabletothecompany’sshareholders)
accounting-entityassumption会计主体假设seeseparate-entityprinciple
accounting-periodassumption会计期假设seetime-periodprinciple
accountingequation会计等式thefundamentalidentityofthebalancesheet:
Assets=Liabilities+Owners’Equity
accountingprinciple会计原理adozenorsoconcepts,conventionsordoctrinesgenerallyobservedinaccounting
accountingstandards会计准则acountry’sexactrulesconcerningvaluation,measurementanddisclosure
accounts会计账户acompany’ssetofaccountingrecordsforaparticularperiod
accountspayable应付账款seecreditors
accountsreceivable应收账款seedebtors
accrual应计额agradualorautomaticincreaseinanamountofmoney(e.g.interest),usuallymoneyowedtosomeone;(toaccrue)
accrualbasis权责发生制inabudgetorbalancesheet,estimateexpensesandincomefortheperiodinwhichtheyareincurredratherthanactuallyspentorreceived
accruedexpenses应计费用expensesincurredatthedateofthebalancesheet,butnotyetpaid(e.g.wages,taxesandinterest)
accruedrevenue应计收入revenueearnedbutnotyetreceivedorrecorded
accumulate积累,累计togrowbywayofregularadditions(e.g.:
accumulateddebts)
acid-testratio速动资产比率,酸性测试比seequick-assetratio
acquire收购,并购tobuy,togain,toget,toreceive,totakepossessionofsomething;totakeoveracompanybybuyingitsshares;tomakeanacquisition
actuary保险精算师personwhocalculatesprobabilitiesforaninsurancecompany,sothatitcansetitspremiums
administrator管理人,资产清算人seeliquidator
affiliate分公司,分支机构;联营oneofagroupofcompanieswhichiswhollyorpartlyownedbyanother;toenterintoassociationwithothers
agent代理人–personwhopurchasesandsalesinreturnforcommissionorafee
aggregatedemand总需求–thetotalamountspentinacountrybyconsumers,companiesandthegovernment
aggregatesupply总供给–theamountofoutputthatbusinessproducesandsells,givencurrentprices,costsandproductioncapacity
aid援助–moneygiventodevelopingcountriesbyricherones
allocatingcosts成本分配–theprocessofassigningcoststoindividualproducts,processesanddepartments
amortization分配摊还–theprocessofrepayingadebtbyinstallments;incompanyaccountsthesystematicwrite-offcostsincurredtoacquireanasset(toamortize)
AnnualGeneralMeeting(AGM)(GB)orAnnualStockholdersMeeting(US)股东年会–ayearlymeetingtowhichcompanieshavetoinviteallshareholders
annualreport年度财务报告–sentbyallpubliclyquoted(US:
listed)companiestotheirshareholdersaftereachfinancialyear(beforetheAGM)
annuityinsurance年金保险–alifeassurancecontractinwhichtheinsurerpaysafixedsumofmoneyannually,usuallyinreturnforasinglecashpremium
anti-trustlaws反托拉斯法–legislation(especiallyintheUS)topreventcommercialandindustrialcompaniesforminglarge,potentiallymonopolisticcombinations
appreciate升值–toincreaseinthevalueofanasset
arbitrage套利–thesimultaneousbuyingandsellingofthesamecurrencyindifferentmarketstoprofitfromratedifferentials
arbitrageur套利者–personwhobuysandsellscurrenciesforprofit;apersonwhobuysstakesincompaniesinvolved(orexpectedtobeinvolved)intakeoverbids
arrears应付欠款–moneyowedthatshouldalreadyhavebeenpaid,e.g.rent,taxes,subscriptions,etc
ArticlesofAssociation(GB)orBylaws(US)公司章程–therulesandregulationsofacompany,settingoutshareholders’rights,directors’duties,etc
artificialperson法人–acompanyorcorporation,whichaccordingtolawhasanexistenceseparatefromtheactualpersonswhorunandownit
asset-stripping资产剥离,拆卖资产–buyingapoorlyperformingorunder-valuedcompanyandthensellingofftheassetsataprofit
assetvaluepershare每股资产价值–thetotalbook-valueofallacompany’sassetsdividedbythenumberofordinarysharesissued
auction拍卖(verbandnoun)awayofsellingatapublicmeetinginwhicheachitemissoldtowhoevermakesthehighestbid
auditreport审计报告–writtenbytheexternalauditors,declaresthattheannualfinancialstatementspresentatrueandfairvieworafairpresentationofthecompany’ssituation
austerity(经济)紧缩–economicsituationwhenpoliciesdesignedtoreduceinflation,imports,governmentspending,etc.areinoperation
autarky自给自足,闭关自守–totalself-sufficiencyandtheconsequentabsenceofforeigntrade
availableassets流动资产–seeliquidassets
B
backwardintegration后向整合,后向一体化–whenacompanytakesoveroracquiresitssuppliersofrawmaterialsorcomponents
baddebts坏账,呆账–amountsofdebtors(GB)oraccountsreceivable(US)thatareneverlikelytobepaid
bailout注资拯救–torescueapersonororganizationinfinancialdifficultiesbyprovidingmoney
balanceofpayments国际收支–thedifferencebetweenwhatacountrypaysforitsimportsandreceivesforitsexports
balanceoftrade贸易差额–thedifferencebetweenthemoneyvaluesofcountry’svisibleimportsandexports
balancesheet资产负债表–financialstatementwhichshowsacompany’sfinancialcondition(amountofdebitsandcredits)onthelastdayofanaccountingperiod
bankaccount银行存款账户–anarrangementwithabanktodepositandwithdrawmoney,settlebills,etc
banker’sdraft银行汇票–adocumentguaranteeingpaymentbyabank(oftenusedinsteadofchequestopaybillsinforeigncurrencies)
BankforInternationalSettlements(BIS)国际清算银行–thecentralbankers’centralbankinBasle
bankloan银行贷款–afixedsumofmoney,lentforafixedperiod,onwhichinterestispaid
bankruptcy破产–thestateofbeingbankruptorinsolvent:
unabletopaydebts
bankstatement银行对账单–recordofalltransactions(creditsanddebits)inabankaccountduringaparticularperiod
barrierstoentry进入壁垒–factorswhichpreventordeternewproducersfromenteringanindustry
bearmarket熊市–aperiodduringwhichstockmarketorcurrencypricesarefalling
belowpar折价–describesabondorfixedinterestsecuritywhosemarketvalueislowerthanitsfacevalue
bid出价,投标–(tomake)anoffertobuysomethingatparticularprice
**billofexchangeorcommercialbill汇票,商业汇票——awrittenorderinstructingsomeone(usuallyanimporter)topaysomeoneelse(usuallyanexporter)acertainsumonagivendate
*billoflading提单——documentgivingtitletogoodsthatactsasareceiptandacontracttoshipthem,andcanbeusedbyshippersassecuritywhendiscountingbillsofexchange.
**blackmarket黑市——goodsorcurrenciessoldillegally
bluechip蓝筹股——asecurityinacompanyconsideredtobevirtuallywithoutrisk
bond债券——aninterest—bearingsecurity,redeemedafterafixedperiod
bonus奖金——somethingextra,usuallyapayment,asarewardforgoodwork,orforundertakingadangerousorunpleasantjob
*bonusissueorscripissueorcapitalizationissue派发红股——Britishnamesfornewsharesissuedtoshareholdersinsteadofadividend
**bookkeepingorbook-keeping账簿,记账——recordingfinancialdatabywritingdownthedetailsoftransactions
**bookvalue账面价值——theworthofanassetasrecordedinacompany’accounts
boom景气,繁荣——aperiodwhendemandisrising,andaneconomyisworkingclosetocapacity
boost(aneconomy)促进,推动——toexpanditbyfiscalpolicies:
increasedgovernmentspendingordecreasedtaxation
borrow借款——toreceivemoneythatwilllaterhavetobepaidback(usuallyplusinterest)
boughtdeal全数包销——anarrangementbywhichamerchantbankorinvestmentbankfindsbuyersforbondsbeforetheyareevenofferedforsale
*branch分支机构,分部——alocalofficeorshopofabusiness
breakdown分类,分解——ananalysisorclassificationofsomethingintocomponentparts
**breakevenpoints盈亏平衡点,收支相抵点——salesvolumeatwhichacompanycoversitscosts
*BrettonWoodsAgreement布雷顿森林协议——peggedorfixedthevalueofmanycurrenciesagainsttheUS$,whichwaspeggedagainstthepriceofgold(1944-1971)
*broker经纪人——anagentinaparticularmakers,suchassecurities,commodities,insurance,etc.
bubble泡沫期——aperiodduringwhichspeculativeinvestorsbuyshares,pushingtheirpricesuptounsustainablelevels
budget预算——afinancialoperationplanshowingexpectedincomeandexpenditure
bull多头投机者——personwhobuyssecuritiesexpectingtheirpricetorisesothatheorshecanresellthembeforethenextaccountday
*bullmarket牛市——aperiodduringwhichstockmarketorcurrencypricesarerising
**buyout收购——seeleveragedbuyoutandmanagementbuyout
bylaws公司章程——seearticlesofassociation
C
calloption看涨期权——therighttobuyafixedquantityofacommodity,securityorcurrencyatacertainpriceonacertainfuturedate
cambist汇兑商——adealerinforeigncurrenciesandbillsofexchange
caporceiling利率上限——theupperlimitofafloatinginterestrate
capitalassets资本资产——seefixedassets
capitalformationoraccumulation资本形成,资本积累——spendingmoneytoincreasethesupplyofcapitalgoodsratherthanconsumergoods
capitalgaintax资本利得税——ataxonprofitsfromthesaleofassets
capitalgoodsorinvestmentgoods生产资料;资本品——goodsthatareusedtomakefurthergoods;thegoodsthatmakeuptheindustrialmarket(machine,tools,factories,etc)
capitalintensive资本密集型——requiringalargeamountofcapitalinvestmentperemployee
capital
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