商务英语高级词汇——银行与金融

银行与金融 - 高级abstract of title (noun phrase) = 产权简史A legal document that has the history of a piece of landI never buy any land until I have looked at the abstract of title.⇒未提供注释。

accommodation endorsement (noun phrase) = 融通背书an additional signature on a loan application by a person who has good credit; a bank often requires the signature before approving the loanThe bank refused to approve the loan without an accommodation endorsement.⇒未提供注释。

accretion (noun) = 增值the increase in value of an assetIn a wine company, there is a lot of accretion because wine becomes more valuable as it ages.⇒未提供注释。

accrued income (noun phrase) = 应计收入revenue which is owed but has not yet been receivedMy company is having a problem converting our accrued income into actual cash.⇒未提供注释。

adjustable rate mortgage (noun phrase) = 可变利率贷款ARM; a loan whose interest rate varies over the life of the loanThe monthly mortgage payments for my house have gone up because I have an adjustable rate mortgage.⇒未提供注释。

affidavit (noun) = 宣誓书a written, sworn statement of facts signed before an authorized official such as a notary publicThe witness wasn't able to testify at the trial, but the judge accepted an affidavit.⇒未提供注释。

after-hours trading (noun phrase) = 收盘后交易buying or selling stocks outside the normal operating hours of the marketAfter-hours trading has become much more common because of the Internet.⇒未提供注释。

after-tax basis (noun phrase) = 税后基础a view of a sum of money that reflects the effects of taxationOn an after-tax basis, tax-free municipal bonds are often more profitable than regular bonds.⇒未提供注释。

amortization (noun) = 分期偿还a method of dividing a sum of money into time periods for the purposes of payment or writing off assetsWith the amortization schedule for my house mortgage, I pay some interest and some of the principal each month.⇒未提供注释。

银行与金融 - 高级 (2)annual percentage rate (noun phrase) = 年度百分率APR; the actual amount of interest paid on a loan in one yearMy credit card's annual percentage rate is 8 percent.⇒未提供注释。

arbitrage (noun) = 套汇the quick purchase of a security in one market and sale at a higher price in another market My friend made a lot of money in the stock market last year through arbitrage.⇒未提供注释。

bank run (noun phrase) = 银行挤兑a situation in which customers of a bank, afraid that the bank will fail, rush to the bank and take out their moneyIn the United States, there were many bank runs during the 1930s.⇒未提供注释。

blue-sky law (noun phrase) = 蓝天法state regulation that is designed to protect investors from securities fraudBlue-sky laws vary from state to state, but all are designed to protect investors.⇒未提供注释。

boiler room (noun phrase) = 证券推销所an office with a high-pressure atmosphere in which salespeople sell stocks and bonds that may be worthlessI quit my job in the boiler room because I felt guilty cheating people.⇒未提供注释。

boilerplate (noun) = 样板文件standardized text that is common in many contractsAt least half of the content in most contracts is boilerplate.⇒未提供注释。

book value (noun phrase) = 帐面价值the amount of value assigned to an asset in a company's financial books, usually the original purchase price minus depreciation;in auto insurance, the likely selling price of a carOur company car cost $35,000 two years ago, but its book value is now only $20,000. ⇒未提供注释。

break-even point (noun phrase) = 盈亏平衡点the number of units of a product that must be sold in order to pay for its manufacture The break-even point for those laptop computers is 120,000 units.⇒未提供注释。

budgetary variance (noun phrase) = 预算差异the difference between the estimated cost of something and the actual amount spent Our CFO was really unhappy because our budgetary variance has been so high. She wants our future estimates to be more accurate.⇒未提供注释。

银行与金融 - 高级 (3)capital asset (noun phrase) = 资本资产any property that can be used to create more propertyThe forest we own is an important capital asset because we get lumber from it.⇒未提供注释。

capital gain (noun phrase) = 资本收益a profit in the sale of propertyWhen my mother sold her house, she had a capital gain of $100,000.⇒未提供注释。

capital improvement (noun phrase) = 设备改造an action which makes an asset more useful or valuable and extends the life of the asset Adding a bedroom to our house was a capital improvement.⇒未提供注释。

capital loss (noun phrase) = 资本损失the sale of an asset at a lower price than for its purchaseThe company took a big capital loss when it sold its factory at a very low price.⇒未提供注释。