爱好 话题17：买债券(下)英汉对照
会计术语英汉对照表
市价上限
保付支票
定存单
找零金
现值变动 法
会计估计 的变动
会计原则 变动
编制报表 主体变动
冲销累计 折旧
记入资产 帐户 一致性 请求权
非公开发 行公司 结帐
共保条款
收现法
综合营业 亏损
combined operating profit combined rceovmenmuiettse e on accountin g procdure( CAP) committe e reports
announce ment date
备抵长期 投资跌价 损失
备抵短期 投资跌价 损失
美国会计 学会
美国会计 师协会
摊销
到期年金 终值
普通年金 终值
长期偿债 能力分析
投资报酬 分析
短期偿债 能力分析 认股权宣 告日
annual effective tax rate annuity
annuity due
accrual basis
accrued expenses
accrued iatcecmrused liability on purchase commitm ent
accrued revenues
accumulat ed benefit obligation
accumulat ed depreciati on
cash receipts journal
cash surrender value of life insurance cashier's checks
casualty loss and insurance
已认购股 份
资本公积
利息资本 化
简要英汉金融外汇买卖词汇
出处『翻译中国』 2004-11-11 14:00:54Accepted 承兑Accrued interest累计利息advance 放款American style 美式选择权appreciation 升值Arbitrage 套利交易asset allocation 资产分配原则Asset swap 就持有的资产利息进⾏交换Asset/liability management 资产负债管理Assets liquidity 资产的流动性Assets safety 资产安全Assets yield 资产的获利性AT the money (ATM) 价平Auction 标售Authority letter 授权书Banker’s acceptance 银⾏承兑汇票Basis swap (floating -against floating IRS)Bear call spread 买权看空价差Bear put spread 卖权看空价差Bearer form 持有⼈形式best order 价格交易指⽰单Bid rate 借⼊利率（或买⼊价格，汇率）Big figure ⼤数（交易时忽略不报的前⼏位数）Book entry form ⽆实体形式Break-even exchange rate 两平点汇率Bretton Woods system 布莱登国际货币制度Broken date 畸零天期(见Odd date)Bull call spread 买权看多价差Bull put spread 卖权看多价差Buy call 买⼊买权Buy or sell forward 买卖远期Buy or sell spot 买卖即期Buy put 买⼊卖权Buyer 买⽅Calendar spread ⽔平式价差策略Call option 买权Calling customer 询价者Calling party 询价者Cash flow book 现⾦流量登记薄Cash flow gap 现⾦流量缺⼝Cash flow gap 资⾦缺⼝Cash flow projection现⾦流量之预期Cash 当⽇交割CD(certificate of deposit) 存单Chain method 联算法Chief money dealer⾸席货币交易员Clearing house 清算所Commercial hedge 进出⼝商避险Commercial paper商业本票Commodity futures trading commission 美国期货交易委员会Competitive bid 竞标Contract date 定约⽇Contract limit 契约额度Contract risk 契约风险Counter party 交易对⼿Country limit 国家额度Coupon rate 票⾯利率Coupon swap (fixed-against floating IRS)Cover 补回，冲销covered interest arbitrage ⽆汇率波动风险的套利操作Credit risk 信⽤风险Cross hedge 交叉避险Cross rates 交叉汇率（通过第三种货币计算两种货币的汇率）Currency future 外汇期货Currency futures contracts 外汇期货契约Currency futures 外汇期货Current yield 当期收益率Cut off time 营业截⽌时间Day trading 当⽇冲销（使当⽇净部位为零）Dealer’s authority 交易权限Dealing day 交易⽇Dealing room 交易室Dealing ticket 交易单Delivery Date 交割⽇Direct quotation=price quotation直接报价Discount 贴⽔Dj index future 道·琼斯指数期货合约Draft 汇票Duration 存续期间Easy money 低价货币Effective interest rate 有效利率Engineered swap transaction操纵式换率交易（将买⼊卖出两个不同交易合并，使其具有换汇交易的效果）European currency unit(ECU)欧洲货币单位Exchange control system 外汇管制制度Exercise price 履约价格Expiry date 到期⽇Face value ⾯值（股票、票据上记载的名⽬价值）Firm market ⾏情坚挺的市场Firm order 确定指⽰单Fixed exchange rate system 固定汇率制定Fixed rate liability 利率固定负债Fixing date 指标利率定订基准⽇Flat yield curve ⽔平收益率曲线floating exchange 浮动汇率制度Floor broker 场内经纪商Floor trader 场内交易商Follow up action 动态策略Forward against forward远期对远期换汇交易Forward rate agreement（FRA）远期利率协定Forward rate 远期汇率Forward value date 远期外汇到期⽇FT-SE 100 Index Future 伦敦⾦融时报指数期货Futures 期货FX risk 汇率风险Gapping 期差操作General floating 普遍浮动Generic Swap 标准型的IRS 交易gold exchange standard⾦汇兑本位制度gold export point 黄⾦输出点Gold rush 黄⾦抢购风gold standard ⾦本位制度Government bonds 政府债券Group of Twenty 20国委员会Hang Seng Index 恒⽣估价指数Hedging interest rate risk规避利率波动风险Hit 询价者以bid rate 卖出被报价币给报价银⾏Holding position 持有部位If order 附条件交易指⽰单IMM 芝加哥国际货币市场In the money (ITM) 价内Index swap 利率交换indirect quotation=quantity quotation 间接报价Inter bank offer rates 银⾏同业拆放利率Interest rate futures 利率期货Interest rate parity theory 利率平价理论Interest rate return 报酬率Interest rate swaps(IRS)利率交换intermediary 中间⼈international payment system 国际⽀付制度Intra day limit ⽇间额度Intra-day trader⽇间交易者，短线交易员Intrinsic value 隐含价值Junior money dealer资浅货币交易员LIBOR 伦敦银⾏同业拆借利率LIFFE 伦敦国际⾦融期货交易所Line of credit 信⽤额度Line of limit 额度限制liquidity premium流通性风险补贴London inter bank bid rate (LIBID) 伦敦银⾏间存款利率Long butterfly call spread 买⼊碟式买权价差Long butterfly put spread 买⼊碟式卖权价差Long currency future contract 买⼊外汇期货契约Long Straddle 买⼊跨式部位，下跨式部位Long strangle 买⼊不同履约价格的跨式部位Margin call 追加保证⾦Margin trading 保证⾦交易Mark to market 调整⾄市场价Market order 市场价格指⽰单Mismatch gapping 到期缺⼝Money market swap IRS持有时间短于两年者Money position 货币部位long position 买超或长部位（借⼊的⾦额⼤于贷）Monthly limit 每⽉限额multiple currency reserve system多种货币准备制度Nasdaq Index Future 纳斯达克指数期货Near the money 价近Negative yield curve 负收益率曲线Negotiable certificate of deposit 可转让定期存单Net mismatch 净缺⼝Nikki index future ⽇经指数期货Nominal interest rate 名⽬利率Nominal Interest rate名⽬利率（票⾯或双⽅约定的利率，减通货膨胀等于实质利率）Non earning asset ⾮利率敏感资产Non profitable liability⾮利率敏感负债Non reference currency 报价币Notional amount 承作⾦额Odd date（Odd maturity）畸零天期，畸零期（FX交易⾮整周整⽉的⽇期，如10天，40天）Off-balance Sheet 表外交易⼯具（衍⽣性⾦融产品）Offer rate 贷放利率（或卖出价格，汇率）Offset 对冲，轧平Open spot net position 即期净部位Operation risk 作业风险Option date forward 任选交割⽇的远期汇率Option 选择权Options reserve 选择权保留额度Order 交易指⽰单Out of the money(OTM) 价外Outright forward 远期直接汇率Over the counter店头市场，柜台交易市场Overall limit 总合限额Overbought 买超Overnight(O/N) 当⽇交割之隔夜拆放Oversold 卖超Par 报价与被报价币的利率相同，换汇汇率为零。
证券、基金及投资类英文词汇
主动式管理 Active ManagementCalmar ⽐率 Calmar RatioSharpe⽐率 Sharpe RatioSortino⽐率 Sortino Ratio⼊息基⾦ Income Fund⼦基⾦ Baby Funds/Underlying Funds已调整风险回报 Risk-adjusted Return互惠基⾦ Mutual Fund公积⾦计划 Pension Plan分散投资 Diversification主要经纪 Prime Broker可换股债券套戥 Convertible Bond Arbitrage另类投资 Alternative Investment市场中⽴ Market Neutral平均成本效益 Dollor-cost Averaging再投资 Reinvestment合并套戥 Merger Arbitrage地区基⾦ Regional Fund如计划为伞⼦基⾦ Umbrella Fund有限责任 Limited Liability⾃愿性供款 Voluntary Contributions⾏业/主题基⾦ Sector/Theme Fund价值型管理 value均衡基⾦ Balanced Funds投资年期 Time Horizon投资组合 Portfolio投资顾问 Investment Adviser杠杆 Leverage/Gearing杠杆借贷⽐率 Leverage Ratio每⽇估值 Daily Valuation每年回报 Annual Return供款 Contribution受压 / 濒临破产的证券 Distressed Securities定息⼯具套戥 Fixed Income Arbitrage定息基⾦ Fixed-income Fund承受风险能⼒ Risk Tolerance注册地 Domicile沽空 Short Selling波幅 Volatility股份 Share股息分派 Dividened Distributions股票基⾦ Equity Fund表现费 Performance Fees阿尔法系数 Alpha⾮认可基⾦ Unauthorised Fund信托⼈ Trustee保本对冲基⾦ Capital Guaranteed Hedge Funds 封闭式基⾦ Closed-end Fund界定利益计划 Defined Benefit Plan界定供款计划 Defined Contribution Plan相关系数 Correlation重⼤事件主导的投资 Event Driven/Special Situations ⾸次认购费 Front-end Fee套戥 Arbitrage效率前缘 Efficient Frontier⾼收益 High Yield基⾦公会 HKIFA基⾦经理 Fund Manager基⾦销售⽂件 Prospectus基准 Benchmarks被动式管理 Passive Management离岸基⾦ Offshore Fund跌幅 Maximum Drawdown揣测时机 Market Timing期货管理型基⾦ Managed Futures短仓 /淡仓 Short Position跌势差 Downside Deviation雇主供款 Employer Contribution雇员供款 Employee Contribution新⾼价 High-On-High Basis新兴市场 Emerging Markets新兴市场基⾦ Emerging Markets Fund管理费 ManagemantFee增长和收⼊基⾦ Growthand Income Fund严格评估 Due Diligence买⼊价 Bid Price买卖差价 Bid-offer Spread传统基⾦ Traditional Fund债券基⾦ Bond Fund单⼀对冲基⾦ Single Strategy Hedge Fund单位 Unit单位信托基⾦ Unit Trust卖出价 Offer Price奖励费 Incentive Fees对冲 Hedge对冲基⾦ Hedge Fund对冲基⾦的基⾦ Fund Of Hedge Funds (FoHFs)对冲基⾦指引 Hedge Funds Guidelines开放式基⾦ Open-end Fund强制性供款 Mandatory Contributions强积⾦ Mandatory Provident Fund Scheme-MPF总回报 Total Return标准差 Standard Deviation毕苏期权定价模式 Black-Scholes环球宏观 Macro Funds环球基⾦ Global Fund绝对回报 Absolute Return认可基⾦ Authorised Funds认沽期权 Put Option/Put认股权证基⾦ Warrant Fund认购期权 Call Option/Call证券借出 Stock Lending贝他系数 Beta资产分配 Asset Allocation资产净值 NetAsset value-NAV赎回 Redemption赎回通知期 Redemption Notice Period赎回费 Redemption Fee赎回费 / 买⼊费 Redemption Price / Bid Price进取型的投资管理 Aggressive Growth进取型增长基⾦ Aggressive Growth Fund长 / 短仓持股 Long/Short Equity长仓 / 好仓 / 持货 Long Position预设回报率 Hurdle RateCAC-40 Index 法国巴黎CAC-40指数Dow Jones industrial average（DJIA）道琼斯⼯业指数Frankfurt DAX Index 德国法兰克福DAX指数London's FTSE 100 英国伦敦⾦融时报指数NASDAQ，National Association of Securities Deal Automated Quotations 那斯达克英Nikkei Index ⽇经指数NYSE，New York Stock Exchange 纽约证券交易所Paris Bourse 巴黎证券交易所the Russell 2000 拉塞尔2000指数the Standard and Poor's 500 标准普尔500指数英a bear market熊市a bull market⽜市bench mark指标blue chip绩优股bonus share 红股英component index成份指数convertible bond可转换债券core / non-core assets 核⼼/⾮核⼼资产corporate bond 企业债券debt-for-equity swap 债权转股权英deceptive accounting 虚假帐务earning report 业绩报表financial irregularities /improprieties ⾦融违规⾏为financial reorganization ⾦融重组financial statement 财务报表英fund custodian bank 基⾦托管银⾏fund manager 基⾦经理/管理公司high-tech sector⾼科技板块income statement 损益表industrial stock⼯业股票英inflate profits 虚报盈利listed company / delisted company 上市公司/被摘牌的公司record high （股票指数）创历史新⾼red chips红筹股return on equity股本回报率英share, equity, stock 股票、股权bond, debenture, debts 债券negotiable share 可流通股份convertible bond 可转换债券treasury /government bond 国库券/政府债券英corporate bond 企业债券closed-end securities investment fund 封闭式证券投资基⾦open-end securities investment fund 开放式证券投资基⾦fund manager 基⾦经理/管理公司fund custodian bank 基⾦托管银⾏英market capitalization 市值p/e (price/earning) ratio 市盈率mark-to-market 逐⽇盯市payment versus delivery 银券交付clearing and settlement 清算/结算英commodity/financial derivatives 商品/⾦融衍⽣产品put / call option 看跌/看涨期权margins, collateral 保证⾦rights issue/offering 配股bonus share 红股英dividend 红利/股息ADR(American Depository Receipt)美国存托凭证/存股证GDR(Global Depository Receipt) 全球存托凭证/存股证retail / private investor 个⼈投资者/散户institutional investor 机构投资者英broker/dealer 券商proprietary trading ⾃营insider trading/dealing 内幕交易market manipulation 市场操纵prospectus招股说明书英IPO(Initial Public Offering)新股/初始公开发⾏merger and acquisition收购兼并the big board ⼤盘the ups and downs of the stock market股市⾏情treasury/government bond 国库券/政府债券英Wall Street华尔街windfall profit暴利英。
金融术语英汉对照
实用金融词汇宏观经济的 macroeconomic通货膨胀 inflation破产 insolvency有偿还债务能力的 solvent合同 contract汇率 exchange rate紧缩信贷 tighten credit creation 私营部门 private sector财政管理机构 fiscal authorities金融词汇-- 每日十个!第二天！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 VAT (value added tax)收入 revenue总需求 aggregate demand第三天！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 thereis a lot of unemployment经济好转 turnabout复苏 recovery成本推进型 cost push货币供应 money supply生产率 productivity劳动力 labor force实际工资 real wages新年加量不加价啊！各位新年万事如意了~~先来一点通货膨胀的词汇吧，学金融经济的一定需要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 checking account货币控制工具 instruments of monetry control 借据 IOUs(I owe you)本票 promissory notesCOME ON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 membership criteria汇率机制 REM储备货币 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 market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 exchange rate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） commission 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 market order股票经纪人 stockbroker国际货币基金 the IMF七国集团 the G-7监督 surveillance同业拆借市场 interbank market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先来一点~~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 interest rate请支持的朋友UP一下，给我多点鼓励~~ 资产 assets国际收支 balance of payments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 common stock联合大企业 conglomerate货币贬值 currency devaluation通货紧缩 deflation折旧 depreciation贴现率 discount rate归个人支配的收入 disposable personal 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 profit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 common 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 line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返回CAMEL评级制度(CAMEL Rating System)三划三方联席会议(Tripartite Meeting)「三家分行」规定('Three-Building' Condition) 三级银行发牌制度(Three-Tier Banking System) 土地基金(Land Fund)四划支付系统(Payment System)支持比率(Backing Ratio)支持资产／支持组合(Backing Assets/Backing Portfolio)巴塞尔银行监管委员会(Basel Committee on Banking Supervision ，或Basel Committee)五划本地代表办事处(Local Representative Office，或LRO)《本地注册认可机构披露财务资料指引》(Guideline on Financial Disclosure by Locally Incorporated Authorised Institutions)世界银行集团(World Bank Group)市场风险(Market Risk)外汇交易同步交收(Payment versus Payment，或PvP)外汇基金(Exchange Fund)外汇基金投资有限公司(Exchange Fund Investment Limited，或EFIL)《外汇基金条例》(Exchange Fund Ordinance)外汇基金票据及债券(Exchange Fund Bills and Notes)外汇基金资产负债表(Exchange Fund Balance Sheet)外汇基金谘询委员会(Exchange Fund Advisory Committee，或EFAC)外币掉期存款(Foreign Currency Swap Deposits)外汇储备(Foreign Reserves)打击清洗黑钱财务行动特别组织(Financial Action Task Force，或FATF)六划有限制牌照银行(Restricted Licence Bank，或RLB)有效监管银行业的主要原则(Core Principles for Effective Banking Supervision) 次级贷款(Substandard Loan)全球金融体系委员会(Committee on the Global Financial System，或CGFS)自动调节机制(Automatic/Autopilot Adjustment Mechanism)存款公司公会(DTC Association ，或DTCA)存款保障计划(Deposit Protection Scheme)存款保险计划(Deposit Insurance Scheme)企业管治(Corporate Governance)回购协议(Repurchase Agreement，或repo)七划即时支付结算系统(Real Time Gross Settlement，或RTGS)《利率及存款收费规则》(Rules on Interest Rates and Deposit Charges，或IRRs) 《利率规则》(Interest Rates Rules)兑换保证(Convertibility Undertaking)投资组合(Investment Portfolio)投资基准(Investment Benchmark)八划所在地监管当局(Host Supervisor)《法定货币纸币发行条例》(Legal Tender Notes Issue Ordinance)东亚及太平洋地区中央银行会议(Executives' Meeting of East Asia-Pacific Central Banks，或EMEAP)非现场审查(Off-site Review)《金融资料统计条例》(Monetary Statistics Ordinance)金融管理专员(Monetary Authority)金融稳定论坛(Financial Stability Forum，或FSF)披露财务资料(Financial Disclosure)九划美元化(Dollarisation)美元结算系统(US Dollar Clearing System)美国联邦基金目标利率(US Fed Funds Target Rate)亚太经济合作组织(Asia-Pacific Economic Co-operation，或APEC)亚洲开发银行(Asian Development Bank，或ADB)政府发行的流通货币(Government-issued currency in circulation)香港印钞有限公司(Hong Kong Note Printing Limited，或HKNPL)香港金融研究中心(Hong Kong Institute for Monetary Research，或HKIMR)香港金融管理局／金管局(Hong Kong Monetary Authority，或HKMA)香港银行公会(Hong Kong Association of Banks，或HKAB)香港银行同业拆息(Hong Kong Interbank Offered Rate，或HIBOR)香港银行同业结算有限公司(Hong Kong Interbank Clearing Limited，或HKICL) 香港按揭证券有限公司(Hong Kong Mortgage Corporation Limited，或HKMC)按揭保险计划(Mortgage Insurance Programme)按揭证券(Mortgage Backed Securities，或MBS)信贷资料库(Credit Reference Agency，或CRA)持牌银行(Licensed Bank)负债证明书(Certificates of Indebtedness)风险为本的监管制度(Risk-based Supervisory Approach)十划马尼拉方案小组(Manila Framework Group，或MFG)特定分类贷款(Classified Loans)特别提款权(Special Drawing Right 或SDR)财政储备帐(Fiscal Reserve Account)流动资金调节窗(Liquidity Adjustment Window)流动资金调节机制(Liquidity Adjustment Facility，或LAF)流动资产比率(Liquidity Ratio)盈富基金(Tracker Fund of Hong Kong，或TraHK)套戥(Arbitrage)十一划基本利率(Base Rate)专用网站(Private Website，或PWS)接受存款公司(Deposit-Taking Company，或DTC)接受存款公司谘询委员会(Deposit-Taking Companies Advisory Committee，或DTCAC)累计盈余(Accumulated Surplus)清洗黑钱(Money Laundering)现场审查(On-site Examination)货银两讫(Delivery versus Payment，或DvP)货币供应(Money Supply)货币规则(Monetary Rule)货币基础(Monetary Base)货币发行局制度(Currency Board System)货币发行局帐目(Currency Board Account)货币发行委员会(Sub-Committee on Currency Board Operations)货币经纪(Money Broker)国际货币基金组织(International Monetary Fund，或IMF)国际货币基金组织公布数据特殊标准(IMF Special Data Dissemination Standard，或SDDS)国际货币基金组织第四条款磋商(IMF Article IV Consultation)国际结算银行(Bank for International Settlements，或BIS)十二划注册地监管(Home Supervision)贷存比率(Loan-to-Deposit Ratio)贷款分类制度(Loan Classification System)贷款与估值比率(Loan-to-value Ratio)最後贷款人(Lender of Last Resort)贴现率(Discount Rate)贴现窗(Discount Window)发钞银行(Note-Issuing Banks)港汇指数(Effective Exchange Rate Index for the Hong Kong Dollar ，或EERI)结算户口(Clearing Account)结算所自动转帐系统(Clearing House Automated Transfer System ，或CHATS) 《硬币条例》(Coinage Ordinance)十三划电子交付计划(Electronic Delivery Program)电子货币(Electronic Money ，或e-money)电子结算(Electronic Clearing ，或ECG)电子媒体提交软件(Submission Through Electronic Media ，或STEM)电子传送提交系统(Submission Through Electronic Transmission ，或STET)电子银行(Electronic Banking ，或e-banking)资本充足比率(Capital Adequacy Ratio ，或CAR)《资本协定》(Capital Accord)会计安排(Accounting Arrangements)债务工具中央结算系统(Central Moneymarkets Unit ，或CMU)十四划网上银行(Internet Banking)认可的最低准则(Minimum Criteria for Authorisation)认可的转让(Transfer of Authorisation)认可指引(Guide to Authorization)认可机构(Authorized Institution ，或AI)认可机构记录册(Register of Authorised Institutions)银行(Bank)银行公会结算所(Clearing House of the HKAB)银行同业货币市场(Interbank Money Market)银行纸币(Banknote)银行牌照(Banking Licence)银行业改革方案(Banking Sector Reform Programme)《银行业条例》(Banking Ordinance)银行业务(Banking Business)银行业务谘询委员会(Banking Advisory Committee ，或BAC)银行业监管检讨委员会(Banking Supervision Review Committee ，或BSRC) 《银行营运守则》(Code of Banking Practice)综合监管(Consolidated Supervision)需要关注贷款(Special Mention Loan)实质利率(Real Interest Rates)十五划暂停认可(Suspension of Authorisation)「适当人选」准则('Fit and Proper' Test)审慎监管(Prudential Supervision)审慎监管会议(Prudential Meeting)撤销认可(Revocation of Authorisation)十六划独立非执行董事(Independent Non-Executive Director)十七划联合财富情报组(Joint Financial Intelligence Unit，或JFIU)联系汇率制度(Linked Exchange Rate System)优先偿付计划(Deposit Preferential Payment / Priority Payment Scheme)储值卡(Stored value Card)储备管理(Reserves Management)总结余(Aggregate Balance)十八划双边净额结算(Bilateral Netting)。
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
会计专业术语中中英文汉英英汉对照
advertising campaign 广告宣传活动advertising selection 广告甄选（法）advertising service 广告业务ad agent 广告代理商ad craft 广告业者ad referendum contract 草约ad solicitor 广告掮客ad valorem duty 从价关税advice for collection 托收委托书advice note( 发货)通知单advice of arrival 到货通知advice of authority to pay 授权付款通知书advice of bill accepted 承兑票据通知书advice of bill collected 票据收款通知书advice of bill paid 票据付款通知书advice of drawing 汇票通知书advice of settlement 结算通知书advice sheet 外汇交易报告书advising funds 信用资金advid 自荐录像带advisory board 咨询委员会advisory service 咨询服务部affidavit of means 偿债能力证明书affidavit of service 送达证明书affiliated company 附属公司;分公司affiliated interests 联营股权affiliation 联营公司;附属机构affinity (group) card 团体组织卡affirmation of contract 批准合同aforementioned 上述;前面提及的after cost 后续成本after delivery 交货后after service 售后服务after sight bill 见票后付款汇票after-care service 售后服务after-market 次级市场after-sales warranty 售后保单after-tax income 税后收入against all risks 保全险agency 代理行;经销处;公众服务机构;代理公司agency agreement 代理协议书agency bills 代理票据agency commission 代理佣金agency contract 代理合同agency endorsement 代理背书agency funds 代管基金agency receipt 待收款收据agency recruitment 通过职业介绍所招聘agency-client relationship 主顾关系agent service 代理业务agents lien 代理人留置权aggregate balance sheet 合并资产负债表aggregate liability 债务总额aggregate losses 累计损失aggregated rebates 总回扣aggrieved party 受损害的一方agio 贴水agiotage 套利差额;股票投机agreed par value 约定平价agreed rate 协定运费率agreed returns 约定退费agreement of reimbursement 偿付协议agreement on buying option 优先购买权协议aggressive reporting 乐观高估的财务报告agribusiness 农业综合企业agricultural science of park 农业科技园区agro-industrial complex 农工联合企业agro-industry 农用工业aid account 经援帐户air-borne trade 空运贸易air-conditioned container 空调集装箱----------------------------------------------------------------------会计科目中英文对照表代码名称1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-其它short-term investments - other1124 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1133 应收票据-关系人 notes receivable - related parties1134 其它应收票据other notes receivable114 应收账款accounts receivable1141 应收账款accounts receivable1142 应收账款-关系人 accounts receivable - related parties 1143 其它应收款other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1221 原料raw materials1227 物料supplies125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents126 预付款项prepayments1261 预付货款prepayment for purchases1262 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1291 业主(股东)往来owners(stockholders) current account 1292 同业往来current account with others1293 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1315 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments 1324 其它长期投资other long-term investments14~ 15 固定资产property141 土地land1411 土地land142 房屋及建物buildings1421 房屋及建物buildings143 机(器)具及设备machinery and equipment1431 机(器)具 machinery17 无形资产intangible assets18 其它资产other assets2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2113 短期借款-关系人 short-term borrowings- related parties2114 短期借款-其它short-term borrowings - other212 应付票据notes payable2121 应付票据notes payable 活期历史明细清单：Current Detailed List of History 帐号：Account Number户名：Customer Name操作地区：Operation Region操作网点：Operation Branches操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财务英语英汉对照表
财务英语英汉对照表return on stockholders’ equity股东产权收益率return on common stock equity一般股产权收益率return on sales销售收益率receivables turnover应收帐款周转率return on investment投资收益率return in equity产权收益率racial discrimination种族鄙视racketeering敲诈，诈骗radical school of accounting theory激进学派会计理论radical unionism激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off受贿R&D company研究和进展专业公司R&D cost研究和进展成本random随机random access随机存取random access memory随机存取储备器random sampling随机抽样法random variance随机变量random walk theory 随机闲逛理论range全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization快速摊销ratable value应税价值rate比率rate anticipation swap利率预期掉换rate cutting费率削减rate fixing费率核定rate of discount贴现率，折现率rate of dividend股利率rate of interest利率rate of return on investment 投资收益率rate of return on sales销售收益率rate of return on equity产权收益率rate per annum年率rate per diem日率rate per mensem月率rate regulation费率管制rate risk汇率风险，利率风险rates地点税rates relief地点税减免rates support grant地点税补助拨款rate variance工资率差异ratification认可，批准rating评定信用等级rating agency信用等级评定机构ratio比率ratio analysis比率分析ratio analysis method比率分析法ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production合理化生产ratio of current asset to current liability流淌资产对流淌负债比率ratio of current asset to total asset流淌资产对资产总额比率ratio of current liability to total liability流淌负债对负债总额比率ratio of dependence on foreigntrade外贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net income to net sales净收益对销售净额比率ratio of net income to equity净收益对资本净值比率ratio of quick asset to current liability速动资产对流淌负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost销售成本率ratio of total liability to equity负债总额对资本净值比率raw data原始数据raw material inventory原材料存货r_base个人电子运算机数据库治理程序reacquired bond购回债券reacquired stock购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录read-write memory读写储备器ready cash现金，现款ready sale适销，畅销ready shipment即期装运Reaganomics里根经济学real实物的，实际的，不动产的，房地产的real account实帐户real capital实物资本real cost实物成本，实际成本real estate房地产，不动产real estate agent不动产经纪人real estate income不动产收益real estate investment不动产投资real estate investment trust不动产投资信托公司real estate loan不动产贷款real estate market不动产市场real estate mortgage不动产抵押real estate mortgage bond不动产抵押债券real estate portfolio不动产组合投资real estate tax不动产税real gross national product实际国民生产总值real income实际收入，实际收益real investment实际投资realizability变现能力realizable asset可变现资产realizable value可变现价值realizable value accounting变现价值会计realization实现，变现realization and liquidation account变现清算帐户realization and liquidation statement资产清算表realization convention 实现常规realization principle实现原则realized gain or loss已实现损益realized value变现价值real national income实际国民收入real personal disposable income个人可支配的实际收入real property不动产real rate of interest实际利率real-time information system实时信息系统real-time processing实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt重新安排债务reasonableness check合理性抽查，合理性校验reasonable value合理价值reassessment重估价rebate回扣，退税rebate card回扣信用卡rebudgeting重编预算recapitalization重组资本recapture clause收回权益条款recapture of earnings超额收益的归国有receipt收入，现金收入；收据receivables应收款项receivables financing应收款项融通资金receivables turnover应收帐款周转率receiver收款人，破产企业财产接管人receivership accounting破产清算责任会计receiving order接管指令receiving report收货报告单，收货单recession衰退reciprocal account相互往来帐户reciprocal allocation method相互分配法，相互分摊法reciprocal buying互购，互买reciprocal holdings相互控股reciprocal tariff互惠关税reciprocal trade互惠贸易reclassify再分类recognition criteria确认标准recognition of expense费用确认recognition of revenue营业收入确认recognition principle确认原则recognition rule确认规则reconciliation 调剂reconciliation statement调剂表reconciliation working sheet调整工作底稿recontract重订合同record记录record date列册日期recording medium记帐媒介records protection记录爱护records retrntion记录储存recoup补偿recourse追索权recoverable amount可收回金额recoverable cost可回收成本recovery复苏，回收recovery value回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额red clause letter of credit红条款信用证redeemable bond可赎回债券redeemable preferred stock可赎回优先股redemption赎回，偿还redemption fund偿债基金redemption period赎回期，偿还期redemption premium赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount转贴现，再贴现rediscount rate转贴现率，再贴现率redistributed cost再分配成本redistribution of income收入再分配redistribution of wealth财宝再分配reducing-balance method 余额递减折旧法reduction of capital缩减资本，减资redundancy payment解雇津贴reexport再出口，转口referee公断人，后备付款人reference资信证明信，资信证明材料；索引，查帐索引reference book资信手册refinancing重筹资本reflation通货复帐reform改革reformation of economic system经济制度改革refugee capital逃亡资本refund退款，退税；兑换证券，调换证券refunding bond调换债券regional cpa firms地区性会计事务所regional economic integration地区经济一体化regional network地区网络regional stock exchange地区性股票交易所regional trading arrangements地区贸易安排register登记薄，寄存器registered auditor注册审计师registered bond记名债券registered bookkeeper注册薄记师registered business programmer注册企业程序师registered capital注册资本registered stock记名股票registered trademark注册商标register of directors and secretaries公司董事和秘书登记薄register of members股东登记薄register of transfer转让登记薄registrar注册治理机构，注册治理官员registrar in bankruptcy破产注册治理局registrar of company公司注册治理局registration登记，注册registration statement申请上市注册报表regression analysis回来分析regression coefficient回来系数regressive tax递减税，累退税regular audit常规审计regular dividend正常股利regular income固定收入，固定收益regular rate正常工资率，常规利率regular tax正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax克制税rehabilitation cost修复成本rehypothecate再抵押reimbursable expenditure可补偿支出reimbursement偿付reimbursing bank偿付银行reinsurance分保，再保险reinvestment再投资reinvestment privilege再投资特权reinvestment rate再投资率reinvestment risk再投资风险related company联营公司related cost关联成本related fund关联基金related party transaction关联人士交易，内幕交易relative cost advantage相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method相对销售价值法relative volatility相对变动性release舍弃权益，解除抵押relevance相关性relevance principle相关性原则relevant cost相关成本relevant range相关范畴reliability 可靠性，可靠程度reliability principle可靠性原则reliance on internal control对内部操纵制度的信任程度relief救济，剔除，减免remittance汇付，汇款remittee收款人remitter汇款人remitting bank托收银行，汇款银行remortgage转抵押，再抵押remote terminal远程终端机removal cost拆迁成本remuneration酬劳renegotiation重议价renewal更新，展期rent租用，租金rental expense租赁费用rental income租赁收益rent-purchase租购reorder cost订货成本，再订货成本reorder point订货点，再订货点reorder quantity订货量reorganization公司改组，公司重组reorganization bond公司改组债券reorganization plan公司改组打算，公司重组打算repairs and maintenance修理费repatriation restriction汇出利润限制repayment偿还，偿付repeating audit重复性审计repeating decision重复性决策replacement cost重置成本replacement cost accounting重置成本会计replacement cost insurance重置成本保险replacement value重置价值repledge转押replevin归还产权repo再回购协议report 年度报告，审计报告report form报告式reporting currency报告货币reporting objectives报告目标reporting period报告期reporting policies报告政策reporting postulate报告假设reporting standard for audit审计报告准则repossession已售商品收回representation情形申诉，情形说明representation and warranties情形申诉和保证representative firm代表性企业representative sample代表性样本repressed inflation抑止性通货膨胀reproduction cost再生产成本reprivatization发还私营repudiation拒付债务repurchase agreement再购回协议repurchased stock购回股份request for proposal要求投标，招标required deposit balance规定存款余额required rate of return期望收益率requisition请购单，领料单resale转售resale price转售价格resale value转售价值rescheduling of debt债务重议rescission解约research and development研究和开发research and development cost研究和开发成本research intensive研究密集research libraries information network研究性图书信息网络reservation权益保留reserve预备，预备金,公积金reserve accounting 公积金会计reserve currency储备货币reserve for accidents意外事故预备金reserve for depreciation折旧预备reserve fund预备金，公积金residual asset剩余资产residual claim剩余索赔权residual cost剩余成本residual equity剩余股权residual equity theory剩余产权论residual income剩余收益额residual theory of dividend剩余股利理论residual value剩余价值resolution决议resource资源，资财resource allocation资源分配resource budget资源预算resource-oriented production面向资源生产resources conservation资源爱护resource sharing资源分享respondentia船货抵押借款responsibility accounting责任会计responsibility budget责任预算responsibility center责任中心responsibility costing责任成本运算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restraint of trade贸易约束restricted cash限定用途现金restricted fund限定用途基金restricted retained earning限定用途留存收益restricted security限制公布发行的证券restrictive covenant限制性条款restrictive endorsement限定背书restrictive policy限制性政策restructuring of debt债务重定，债务调整results from operation经营成果retail accounting零售会计retail audit零售审计retail cost零售成本retail method 零售盘存法retail price零售价retail price index零售价格指数retained earnings留存收益，留存盈余retained earnings policy 留存盈余政策，留存收益政策retained earnings statement 留存盈余表，留存收益表retained earnings to net worth ratio留存收益对资本净值比率retained income 留存收益retained profit 留存利润retention money 扣留款项，保留款项;留存资金retention ratio 留存比率retirement退役，报废；退股，还本；退休retirement benefit退休金retirement fund资产重置基金；退休金基金retirement of bond债券偿兑retirement of stock股票退股retirement plan退休打算，退休方法retirement policy退休政策retrenchement紧缩开支retrieval检索retroactive adjustment追溯调整retroactive pay追补工资return酬劳，收益；纳税申报表，税单returned check退回支票returned goods退回物资returned of capital资本退回，资本收回return on assets资产收益率return on capital资本收益，资本收益率，投资收益率return on common equity一般股产权资本收益率return on equity 产权资本收益率return on investment投资酬劳率，投资收益率return on sales销售收益率return on total assets资产总额收益率revalorization of currency币值重定revaluation重估价revaluation of assets资产重估价revaluation of currency币值重估revaluation reserve重估价预备金revaluation surplus重估价盈余revenue收入，营业收入；岁入，税收revenue account营业收入帐户，岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note待付税款票据revenue bond收益担保债券revenue center收入中心revenue-cost graph收入成本图表revenue expenditure营业支出revenue-expense view收入－费用观念revenue recognition 收入确认，营业收入确认revenue recognition principle收入确认原则revenue reserve营业公积金reversal cost method倒轧成本法reverse dumping反向倾销reverse entry转回分录reverse income tax反向所得税reverse leverage反向杠杆作用reverse splitup并股reverse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款revocable letter of credit可撤销信用证revocable trust可撤销信托revolving charge account循环赊帐帐户revolving credit循环信贷，循环贷款revolving credit agreement循环信贷协议revolving fund周转金revolving letter of credit循环信用证reward奖金，酬劳right权益，认股权，购股权right of absolute priority绝对优先求偿权right of action起诉权，诉讼权right of execution执行权right of first refusal第一拒绝权right of lien留置权right of offset抵消权right of recourse追索权right of redemption赎回权right of subrogation取代债权，取代追索权right of way地役权rights issue 附权发行rights letter购股权证书rights on附权，附认购新股权rights out除权rigid price僵硬价格ring操纵市场集团risk风险risk-adjusted discount factor 险调整折现系数risk-adjusted rate of return风险调整收益率risk analysis风险分析risk and return relationship风险和收益地关系risk averter风险厌恶者risk capital风险本risk consulting风险咨询risk diversification风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率risk lover风险爱好投资人risk management风险治理risk manager风险经理risk premium风险酬劳，风险溢酬risk-return analysis风险收益分析risk-return frontier风险收益边界risk-return trade-off风险收益选择rock bottom price最低价rocks财务窘迫rolling budget滚动预算rollover转期rotation of auditor审计师轮换rotation of capital资本循环，资本周转rotation of directors公司董事轮换round lot整批数量，整批round off 去掉尾数，四舍五入round sum整数round transaction整套交易round-tripping迂回套利royalty租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment专利权转让使用费，技术转让提出费rubber check空头支票rule 规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则，贷款利息运算公式rule of seventy-two72规则，投资本利和金额运算公式rules of thumb约略估量方法run挤兑runaway inflation急骤上涨的通货膨胀running ccount未结清帐户，赊帐帐户running cost运转成本running credit周转信贷running expense日常费用running form流水式running in ventory永续盘存running margin经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网。
经济金融术语英汉对照
经济金融术语英汉对照经济金融领域常常涉及大量的专业术语，对于学习和理解这些术语，将英文与中文对照是非常重要的。
下面是一些经济金融术语的英汉对照列表，希望对您有所帮助。
1. Gross Domestic Product (GDP) 国内生产总值GDP是一个国家或地区在特定时间内所生产的所有最终商品和服务的市场价值的总和。
2. Inflation 通货膨胀通货膨胀是指货币供应量增加导致物价水平上升的现象。
3. Deflation 通货紧缩通货紧缩是指货币供应量减少导致物价水平下降的现象。
4. Interest Rate 利率利率是指借贷资金所产生的利息与本金之间的比率。
5. Exchange Rate 汇率汇率是指一种货币与另一种货币之间的兑换比率。
6. Stock Market 股票市场股票市场是指买卖股票的场所，也是企业融资的重要途径。
7. Bond 债券债券是一种证券，表示借款人向债权人承诺在一定期限内支付利息和本金。
8. Foreign Direct Investment (FDI) 外商直接投资外商直接投资是指一个国家的企业在另一个国家的企业中进行的长期投资。
9. Taxation 税收税收是政府从个人和企业获得财政收入的一种方式。
10. Budget Deficit 预算赤字预算赤字是指政府支出超过收入的情况，需要通过借贷或印钞等方式来弥补。
11. Trade Surplus/Trade Deficit 贸易顺差/贸易逆差贸易顺差指一个国家的出口额大于进口额，贸易逆差则相反。
12. Monetary Policy 货币政策货币政策是由中央银行制定和执行的调控货币供应量和利率水平的政策。
13. Fiscal Policy 财政政策财政政策是由政府制定和执行的调控财政支出和税收的政策。
14. Central Bank 央行央行是一个国家的货币发行和货币政策的实施机构。
15. Market Economy 市场经济市场经济是一种以市场配置资源和决定价格的经济体制。
债券相关的英文词汇
债券相关的英文词汇列举了债券相关的英文词汇1、Fixed Rate BondA bond where the coupon’s interest rate remains fixed for the entire term. Interest rate movements affect the bond’s price not the coupon.固定利率债券在整个债券有效期限内，债券的息票利率保持不变的债券。
利率的变动影响债券的价格而非息票。
2、Floating Rate Note(FRN)A bond where the coupon’s interest rate is changed periodically in accordance to a specific market rate.浮动利率债券（FRN）息票利率根据一定市场利率而发生周期性变化的债券。
3、Zero Coupon BondA bond that is issued and sold at a discount, pays no coupons and provides payment of the face value at maturity.零息债券打折出售的到期不支付利息只支付面值的债券。
4、SyndicateA group of banks authorized to be involved as the creditor of part of loan transaction.辛迪加被授权作为债权人参与部分贷款事务的银行联合组织。
5、Junk BondA bond that is rated by a ratings agency as being below investment grade and investment in the bond is high risk.垃圾债券被信用级别评定机构评定为低于投资级别的投资风险高的债券。
股市术语英汉对照
Advance-Decline Theory涨跌理论Arbitrage套利Arbitrageur套利者As Agent做代理Ask-Bid System竞价系统At-the-Close Order收盘指令At-the-Market按市价At-the-Opening（Opening Only）Order开盘指令Back Up逆向变化Bar Chart条线图Base Market value基准市场价值Bearish⾏情看跌Bear Market熊市Bear Raiders⼤量抛空者Bid-and-Asked Quotation（or Quote）买⽅报价和卖⽅报价（报价）Blowout畅销Blue-Chip Stocks蓝筹股Breakout突破Bullish⾏情看涨Bull Market⽜市Buying Power购买⼒Cancellation取消Capitalization资本Certificate证券证书Climax（Buying/Selling）放量（买/卖）Close收盘价Closing Transaction平仓交易Commission佣⾦Congestion Area震荡区Cornering the Market *纵市场Corporation股份公司Cum Rights含权Cyclical Stock周期性股票Date of Record登记⽇Day Order当⽇委托指令Day Trading⽇交易Dealer交易商Descending Tops下降顶点趋势Dip回调⾕Distribution Area整理区Diversification分散投资Dividends红利Don't Fight the Tape顺⾏情交易Double Bottom双底Double Top双顶Dumping抛售Effective Date⽣效⽇期Ex-Distribution（X Dis）⽆分配额Ex-Dividend（XD）（Without Dividend） Date除息⽇Expiration Date到期⽇Ex-Right（XRT）除权Face value⾯值Floor交易⼤厅Floor Order Tickets场内委托单Free-Riding⾃由放纵投机⾏为Frozen Account冻结账户Fundamental Analysis基本⾯分析Futures期货Gap跳空Head and Shoulders头肩形Highballing⾼价交易Holder of Record登记持股⼈Holding the Market托盘Horizontal Price Movement横盘Hot Issue抢⼿证券Inactive Market不活跃市场Institution机构投资者In the Tank跳⽔Issued-and-Outstanding Stocks已发⾏流通股Issuer发⾏⼈Joint Account联合账户Last Trading Day最后交易⽇Liquidation清仓Liquidity流动性Listed Stock上市股票Long Market value所持证券市场价值Long Position多头头⼨Manipulation *纵Marketability流动性Market Price市场价格Market value市场价值Matched Orders对敲指令Merger合并Negotiability流通性New Issue新发⾏Offer要价Offering （Asked） Price卖⽅要价Offering Date发⾏⽇Off-Floor Order场外委托On-Floor Order场内委托On the Tape⾏情显⽰Opening开盘价Opening Only Order开盘委托指令Opening Transaction建仓交易Oversold超卖Overvalued估值过⾼P（rice）/E（arnings） Ratio市盈率Paper Loss/Profit账⾯损益Pennant尖旗形Portfolio证券组合Position头⼨Price Range价格范围Primary Distribution（Offering）初次发售Primary Market次级市场Primary Movement⼤趋势Principals（Stockholders）股东Principal value本⾦值Profit Taking活⼒回吐Public Offering（Distribution）公开发售Purchasing（Buying） Power购买⼒Rally反弹Reading the Tape看盘Record Date登记⽇Reorganization资产重组Resistance阻挡区Resistance level阻挡线Reversal反转Rigged Market受*纵的市场Rising Bottom上升⾕底趋势Rounding Bottom（Saucer）圆底Rounding Top圆顶Screen（Stocks）选股Secondary Distribution（Offering）⼆次发售Secondary Market⼆级市场Securities Analysis证券分析Security证券Seek a Market寻求⼊市机会Selling Off（Sell-Off）⽌损抛售Share股份Short Position空头头⼨Soft Market疲软市场Speculation投机Split Down并股Spread价差Stag攫利者Stagflation滞胀Stagnation萧条Stockholder（Shareholder）持股⼈Stocks股票Subscription Ratio认购⽐率Substitution（Swap）替代（互换）Support⽀撑区Support Level⽀撑线Sweetener甜头Takeover接管（Ticker） Tape⾏情显⽰系统Technical Analysis技术分析Technical Sign技术讯号Tight Market旺市Tip提供消息Total Cost总成本Total Volume总成交量Trade Date交易⽇Trader交易商Trading Authorization交易授权Trading Floor交易⼤厅Trend趋势Trendline趋势线Triangle三⾓形Undervalued估价过低Unissued Stock未发⾏股票Uptrend上升趋势Volume交易量Weak Market弱市Wedge楔形W Formation W底Without Dividend除息。
常见金融术语英汉对照与详解
综合
� Account Type (账户类型) Accrued Interest (应计利息) Additional Margin (额外保证金) Alpha (阿尔法估算) American-style Option (美式期权) Application Programming Interface (应用程序接口) Arbitrage (套利) Ask (卖盘价) At-the-money Option (平价期权)
� Raw Data (原始数据) Reference Price (参考价格) Release (版本) Release Method (释放方法) Relevant Trades (相关交易) Remaining Lifetime (距离到期时间) Repurchase Transaction ("Repo") (回购交易)
� Omega (欧米加值) Opening (开盘) Opening Interest (未平仓量) Opening of a Position (开仓) Optimization (最优化) Option (期权) Option Premium (期权金) Option Price (期权价格) Option Pricing Model (OPM) (期权定价模式) Option Seller (期权卖出者) Order (指令) Order Book (指令簿) Order Type (指令类型) OTC Trades (Over-the-Counter Trades) (场外交易) Out-of-the-money Option (价外期权) Overdue Trade-Fail (延期交易未能履约)
� Back Month(s) (远期月份) Basis (基差) Basis Point Value (基点价值) Basis Trade (基差交易) Batch (批) Bear Spread (熊市跨价) Beta (贝塔系数) Bid (买盘价) Binomial Model (二项式模型) Block Trade (大宗交易) Bobl Futures (欧洲期交所德国中期债券期货) Bond (债券) Broker (经纪人) Bull Spread (牛市跨价) Bund Futures (欧洲期交所德国长期债券期货) Buxl® Futures (欧洲期交所德国联邦政府 30 年期国债期货)
常见的金融词汇中英对照
常见的金融词汇中英对照1. 金融市场 (Financial Markets)金融市场是指用于实现资金交易和资金融通的场所，包括股票市场、债券市场、外汇市场和商品市场等。
•股票市场 (Stock Market): the market for buying and selling shares of publicly traded companies.•债券市场 (Bond Market): the market for buying and selling bonds.•外汇市场 (Foreign Exchange Market): the market for trading foreign currencies.•商品市场 (Commodity Market): the market for trading commodities such as oil, gold, and agricultural products.2. 资本市场 (Capital Market)资本市场是指长期融资和投资的市场，包括股票市场和债券市场等。
•股票市场 (Stock Market): the market for buying and selling shares of publicly traded companies.•债券市场 (Bond Market): the market for buying and selling bonds.3. 证券 (Securities)证券是指可以转让和交易的金融工具，包括股票、债券、证券投资基金等。
•股票 (Stocks): shares of ownership in a company that can be bought and sold on a stock market.•债券 (Bonds): debt securities issued by governments, corporations, or other organizations to raise capital.•证券投资基金 (Mutual Funds): investment funds that pool money from multiple investors to invest in a diversified portfolio of stocks, bonds, orother securities.4. 风险管理 (Risk Management)风险管理是指识别、评估和处理金融交易和投资中的各种风险，以减少损失和提高效益。
证券投资中英文对照术语
《证券投资学》英文词汇实物资产real assets金融资产financial assets资产负债表balance sheet现金流量表statement of cash flows损益表income statement会计收入accounting earnings帐面价值book value流动比率current ratio速动比率quick ratio酸性测试比率acid test ratio资产周转率asset turnover (ATO)应收帐款平均收款期或应收天数average collection period or day’s receivvables 积极管理active management积极型资产组合active portfolio美式期权、欧式期权American depository \ European depository看涨期权call option看跌期权put option套利arbitrage套利定价理论arbitrage pricing theory资产配置决策asset allocation decision资本配置决策capital allocation decision银行贴现收益率bank discount yield银行承兑汇票banker’s acceptance基差basis基差风险basis risk二叉树模型binomial model布莱克舒尔斯顶界公式Black-Scholes formula大宗交易block transactions普通股common stock优先股preferred stock债券bond面值par value公司债券corporate bonds可赎回债券callable bond可卖回债券put bond可转换债券convertible bond信用债券或无担保债券debenture or unsecured bond现金/债券选择cash \ bond selection经纪人市场brokered market佣金经纪人commission broker牛市、熊市bullish \ bearish经济周期business cycle赎回保护期call protection资本利得capital gains资本市场capital market资本市场线capital market line (CML)现金交割cash delivery现金等价物cash equivalents清算所clearinghouse交易所exchanges股票交易所stock exchanges场外交易市场over-the-counter market抵押品collateral有担保的抵押债务collateralized mortgage obligation封闭型（共同）基金closed-end (mutual) fund整个资产组合complete portfolio固定增长模型constant growth model或有债权contingent claim交叉持股cross holdings经常项目current account衍生资产derivative asset衍生证券derivative security红利折现模型discounted dividend model (DDM)红利支付率dividend payout ratio可分散风险diversifiable risk分散化diversification有效分散化efficient diversification道氏理论Dow theory久期duration有效率边界efficient frontier欧洲美元Eurodollars超额收益excess return名义利率nominal interest rate真实利率real interest rate实际复利realized compound yield汇率exchange rate汇率风险exchange rate risk(利率的)预期假定expectations hypothesis (of interest rates) 预期收益expected return面值face value因素模型factor model金融资产financial assets金融中介financial intermediary财政政策fiscal policy固定收益证券fixed-income security浮动利率债券floating-rate bond外汇市场foreign exchange market外汇互换foreign exchange swap利率互换interest rate swap远期合约forward contract远期利率forward interest rate期货合约futures contract期货期权futures option期货价格futures price基本面分析fundamental analysis套期保值hedging持有期收益holding-period return指数模型index model指数期权index option通货膨胀inflation首次公开发行initial public offering内部信息inside information内幕交易insider trading清偿价值liquidation value(企业的)内在价值intrinsic value（of a firm）期权的内在价值intrinsic value of an option投资银行investment bankers投资级债券investment-grade bond垃圾债券junk bond投资组合investment portfolio一价定律law of one price流动性liquidity流动偏好理论liquidity preference theory流动性溢价liquidity premium市场或系统风险market or systematic risk非系统风险nonsystematic risk交易所的会员或席位membership or seat on a exchange 最小方差边界minimum-variance frontier最小方差资产组合minimum-variance portfolio最优风险资产组合optimal risky portfolio现代资产组合理论modern portfolio theory (MPT)资产组合管理portfolio management货币政策monetary policy货币市场money market抵押担保证券mortgage-backed security转手证券pass-through security单因素模型single-factor model单指数模型single-index model多因素CAPM模型multifactor CAPM共同基金mutual fund开放型基金open-end fund纳斯达克Nasdaq消极投资策略passive investment strategy 消极管理passive management消极型资产组合passive portfolio消极策略passive strategy波峰peak市盈率price-earnings ratio市盈率效应P/E effect公司利润再投资率plowback ratio溢价premium原生证券primitive security衍生证券derivative security一级市场primary market二级市场secondary market本金principal利润率profit margin公开发行public offering私募private placement随机漫步random walk资产收益率return on assets (ROA)股本收益率return on equity (ROE)销售收益率return on sales (ROS)风险套利risk arbitrage风险厌恶risk-averse风险中性risk-neutral风险偏好者risk lover无风险资产risk-free asset无风险收益率risk-free rate风险溢价risk premium风险资产risk asset证券化securitization证券分析security analysis证券市场线security market line证券选择security selection有效市场假定efficient market hypothesis 强有效市场假定strong-form EMH半强有效市场假定semistrong-form EMH弱有效市场假定weak- form EMH资产分割separation property短期利率short interest rate空头头寸short position套期hedge卖空short sale投机speculation投机级债券speculative-grade bong即期利率spot rate股票选择上stock selection股票拆分stock split止损指令stop-loss order对敲straddle技术分析technical analysis基本分析利率期限结构term structure of interest rate时间价值time value三级市场third market国库券treasury bill中长期国债treasury bond or note承销underwriting波动性风险volatility risk认股权证warrant周末效应weekend effect充分分散化的资产组合well-diversified portfolio 收益率曲线yield curve到期收益率yield to maturity零息票债券zero-coupon bond零投资组合zero-investment portfolio欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书，学习资料等等打造全网一站式需求。
金融外汇买卖词汇中英对照
金融外汇买卖词汇中英对照 Arbitrage 套利交易asset allocation 资产分配原则Asset swap 就持有的资产利息进行交换Asset/liability management 资产负债管理Assets liquidity 资产的流动性Assets safety 资产安全Assets yield 资产的获利性AT the money ATM 价平Auction 标售Accepted 承兑Accrued interest累计利息advance 放款American style 美式选择权appreciation 升值Authority letter 授权书Buy call 买入买权Buy or sell forward 买卖远期Buy or sell spot 买卖即期Buy put 买入卖权Buyer 买方Banker‘s acceptance 银行承兑汇票Basis swap floating -against floating IRSBear call spread 买权看空价差Bear put spread 卖权看空价差Bearer form 持有人形式best order 最佳价格交易指示单Bid rate 借入利率或买入价格，汇率Big figure 大数交易时忽略不报的前几位数 Book entry form 无实体形式Break-even exchange rate 两平点汇率Bretton Woods system 布莱登国际货币制度 Broken date 畸零天期见Odd dateBull call spread 买权看多价差Bull put spread 卖权看多价差Calendar spread 水平式价差策略Call option 买权Calling customer 询价者Calling party 询价者Cash flow book 现金流量登记薄Cash flow gap 现金流量缺口Cash flow gap 资金缺口Cash flow projection现金流量之预期Cash 当日交割CDcertificate of deposit 存单Chain method 联算法Chief money dealer首席货币交易员Clearing house 清算所Commercial hedge 进出口商避险Commercial paper商业本票Commodity futures trading commission 美国期货交易委员会 Competitive bid 竞标Contract date 定约日Contract limit 契约额度Contract risk 契约风险Counter party 交易对手Country limit 国家额度Coupon rate 票面利率Coupon swap fixed-against floating IRSCover 补回，冲销covered interest arbitrage 无汇率波动风险的套利操作Credit risk 信用风险Cross hedge 交叉避险Cross rates 交叉汇率通过第三种货币计算两种货币的汇率Currency future 外汇期货Currency futures contracts 外汇期货契约Currency futures 外汇期货Current yield 当期收益率Cut off time 营业截止时间Day trading 当日冲销使当日净部位为零Dealer‘s authority 交易权限Dealing day 交易日Dealing room 交易室Dealing ticket 交易单Delivery Date 交割日Direct quotation=price quotation直接报价Discount 贴水Dj index future 道。
银行业常用金融术语英汉对照表
broker
经纪商
brokering
经纪
bulk quote
批量报价
bulk trade
大宗交易
bull market
牛市
business day
营业日，工作日
business scope
业务范围
buy
买入
buy order
买入订单
buy back
反售
call option
看涨期权
callable and puttable bond
金融信息交换协议
financial institution
金融机构
financial leasing company
金融租赁公司
financial product
金融产品
financial report
财务报表
financial institution bond
金融债券
financing
融资
first settlement date
exclusivity provision
排他性条款
executable rate
可执行报价
execute counterparts
签署副本
execution
执行，签署（协议）
exercise
行权
exercise cut off time
行权截止时间
exercise notice
行权通知
exercise price
债券借贷
bond replacement
债券置换
bond valuation
债券估值
bond yield curve
股票术语中英文对照及释义
股票术语中英文对照及释义套利(Arbitrage)在不同的市场同时买入和卖出单一证券，以赚取差价。
资产(Assets)公司的所有权，可以是有形的、无形的、固定或流动的。
自行处理权(At Discretion)客户给经纪买或卖处理权的指示类型。
限额(At Limit)客户给股票经纪不能买超过或卖低于某一价位的限制。
At The Market以现行价格买或卖证券的订单。
额定资本(Authorized Capital)在公司联合备忘录中协订的实缴资本的最高金额。
平均(Averaging)以不同的价格买或卖同样的股票的过程，以建立平均成本。
基本点(Basic Points)指债券收益率。
债券收益率中每一个百分点等于100个基本点。
如果债券收益率从7.25%变为7.39%，即升高了14个基本点。
熊市(Bear)预测股价将跌落而抛售股票。
熊市是股价下跌的延伸期，通常为下跌20％或更多。
牛市(Bull)预期股价将上扬而买入股票。
牛市表明市场持续上扬走势。
系数(Beta)衡量股市风险的一种尺度。
0.7意味着股价可能按市场同样方向移动70％。
-1.3意味着股价可能与市场相反方向移动130%。
蓝筹股(Blue Chip)在投资中级别最高的普通股。
债券(Bond)记录借款的凭证，承诺在特定时间支付债券持有人特别利息，并于到期日偿还借款额。
发行红（利）股(Bonus Issue)以无偿发行股票的形式（通常是以资本项目）分配资金给股东。
簿记截止日(Book Closing Date)公司股东记录截止登记日，以决定股息、红利或附加股的授权。
簿记价值(Book value)公司资产簿记帐面价值。
簿记价值不必与购买成本或市场价值一致。
经纪费，佣金(Brokerage)股票经纪人因其买或卖股票服务而收取的费用。
业务循环(Business Cycle)经济活动的周期性变动，带动收入和就业变动。
确保买进(Buying-in)买入证券，而由卖方承担风险。
英语债券术语集释
亥 谁 飞
、
纂
文
公 司 债券 d s 私 人 企 业 发行 的 债券 面值 大部 分 是 1 0 0 0 美 元 其种类如下 ①n o gu a r a 示 e e d b n d 无担 保债券 发行 这种 债券 没 有具体 财 产 的担 保 只 凭 公 司 的 信誉 t e d b 。 。 d 担 保债券 公 司 发行 这种债券时 要用 它 ②g 。 r a n 的 其 它 证 券作 为 担保 f r s t m o r ta g e bo n d 一 级 抵押债券 发 行这种 债券 应 以 公 ③i 司 所有财产 作抵押 ④ c o v r it b l e b 。 二 d s 可转换债 券 允 许 债券持有人 在规定 的 限 期 内 按 一 定 的 比 例将 债券 换成 公 司 的普 通股票 。 o b n d ⑤。 o r 无息债券 没有利息 按 其 面值 折 扣出 P o 售 到 期 按面 值 还 本金 3 in t e r n a t i n a l b o n d s 国 际 债券 有 两 种 s e g o b ) 1 o i f o d 外国债券 指的 是 甲国发行人 ( 政 府 或私人 n 以 乙 国 货币为面 值货币 的债 券 巾 国 的 公 司 企 业 ) 在 乙 国某 地发行 国 际 信托投资公 司 和 中 国银行 等 单位 自 1 9 8 2 年起 曾 在 日本 法 国 英 国 香 港多次发行外 国 债券 o b n d E ) 2 欧 洲 债券 指 的 是美 国 公 司 在 美 国 以 外的地方 以 买 并 计 的 息 债券 有六 种 美元 卖 ① f i x e d a t e b o n d 固 定利 率 债券 又 称 e o m m o n b o n d ( 普 通 债券 ) 这种债券 的 利率在归 还 期 限 内 固 定 不 变 l o a b n d t i g a t 浮 动 利 率 债券 在还本期 限 内 其利率 ②f 不 是 固 定 的 而 是 要 随 着 短 期 存款 利 率 的 变 化 定 期 进 行 调 整 v t山l b 其 利 率通常是固定 的 购 ③ s d 可转换债券 买 债券 的 人可 在 规定 的 时 间 内 把 债券换成等值 的 公 司 普 通股票 o th r n e y d w i th 与 另 一种 货 ① 压 t i 以l a t d b 币挂钩 的 债券 发 行这种 演券 时 根 据 当时 的 汇率 规 定 了 债券 面 值 购 买 债券 和 还 本付息使 用 面值 货 币 但 要 货 币与 另 一 种 货 币的 汇 率 以 挂钩货 币计算 it y ) b n ds 分 期偿 还 债 券 ⑤; i a l ( m 。t 在言 明 的 不 同 时 j司分 批 偿 还 的 债券 n t。 b 混 合 利率债券 发 行这种债 券时把 还 本 ⑥mix d s d
几个并购术语（英汉对照及解释）
几个并购术语（英汉对照及解释）战略性并购（Strategic M&A）战略性并购通常是指并购企业通过并购实现对目标企业（被并购企业）的长期战略性持股。
通过战略性并购，并购企业可以扩大市场份额、增加企业的业务能力，获得并购的协同效应。
根据并购企业与被并购企业所处的行业是否相同，战略并购可以进一步分为横向并购、纵向并购和混合并购。
财务性并购（Financial M&A）财务性并购的并购方通常是私募股权公司或者其他财务投资人，它们并购的目的不是为了对被并购企业的长期持股，而是为了对其进行资产重组，然后以较高的价格出售并退出持股，在短期内实现投资收益。
财务性并购通常以杠杆并购的方式进行。
横向并购（Horizontal Merger）横向并购是指在同一行业中生产相同或者类似产品的企业间进行的并购，并购的目的通常是为了减少竞争、获得规模效益、扩大市场份额、巩固企业的市场地位。
纵向并购（Vertical Merger）纵向并购是指同一产业链上的上下游企业之间进行的并购，并购目的通常是为了加强不同生产环节之间的配合、减少外部市场交易、提高生产的协作化、加速生产过程。
混合并购（Conglomerate Merger）混合并购是指不同地区、不同行业的企业间进行的并购，并购的目的通常是为了多样化经营、分散经营风险。
管理层收购（Management Buyout）管理层收购（MBO）是指公司的管理层向公司的股东（母公司或者个人股东）收购公司的全部或者大部分股权。
管理层收购与其他并购在法律性质方面是类似的，区别在于作为收购方的管理层对公司的经营情况非常熟悉，因此，尽职调查过程常常比较简单，而且股权的出售方向收购方（即公司的管理层）作出的保证也不会像其他并购那样详尽。
杠杆收购（Leveraged Buyout）杠杆收购（LBO）是指在筹措并购费用时只使用较少的自有资金，而使用大量的借贷资金（通过发行债券或者借贷筹集的资金）。
accounting会计科目的英汉对照
一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciationreserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expension fund'312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金 Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积 Withdrawal other common accumulation fund'314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries 奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing 运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment现金Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashier‘s check 其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in 利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve利润分配-提取法定公益金 Profit appropriation - statutorywelfare reserve利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - return investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses 营业外支出 Non-operating expenses所得税 Income tax。
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爱好话题17：买债券(下)英汉对照1.债券是一种有价证券。
Bonds belong to securities.
2.与股票相比，我喜欢债券。
I prefer bonds stocks.
3.我国有多少种债券?
How many kinds of bonds are there in China?
4.她是个有经验的投资者。
She is an experienced investor.
5.债券市场发展迅速。
Bond market develops rapidly.
6.她抛出股票买人债券。
She sold stocks to buy bonds.
7.我国债券市场日趋成熟。
Our bond market is growing mature.
8.债券有什么特征?
What are the characteristies of bonds?
9.投资债券收益小。
The profit of investing in bonds is low.
10.感谢您的投资建议。
Thank you for your investment advice. 11.债券是如何分类的?
Howare bonds classified?
12.他是债券投资高手。
He is an expert in investing bonds.
13.投资债券也有风险。
Investing in bonds is also risky.
14.债券和股票不同。
Bonds are different from stocks.
15.他可以使用债券偿还贷款。
He canuse bonds to redeem the mortgages
16.企业可以发行债券。
Corporations can issue bonds.
17.我打算投资市政债券。
I intend to invest in municipal bonds.
18.债券类型多种多样。
There are various bonds.
19.我没有足够的钱买债券。
I don't have enough money to buy bonds.
20.你怎么看最近的债券市场。
How do you think the recent bond market?
21.债券可以转让吗?
Can bonds be transferred?
22.琳达又买一支新债券。
Linda has bought another new bond.
23.在一些国家和地区，债券可以上市流通。
In some countries and regions, bonds can circu- late in the market.
24.与投资股票相比，投资债券有什么优势呢?
What are the advantages of investing in bonds over stocks?
25.你知道债券、股票和期货有什么不同吗?
Do you know the differences among bonds, stocks and fuiurcs?
终极加油站：
security(证券)stock(股票)experienced(有经验的)mature(成熟的)profit(收益)risky(有风险的)issue(发行)intend(打算)transfer(转让)。