常用财务英语及中英文解释

AGM 年度股东大会

Annual General Meeting的缩写，指在财政年度结束后不久邀请股东就公司的年度报告、财务报表和年终估息等事宜进行表决而召开的大会。公司常在新财政年度的头几个月内召开年会，并借此向股东汇报公司的业务前景。Abbreviation of Annual General Meeting. The meeting that the shareholders are invited to attend at the end of fiscal year for the discussion of the annual report, financial report and yearly estimation of interest, EST. A company usually holds annual meetings at the initial months of a new fiscal year and report to the shareholders the prospect of the company's business.

AAA/Aaa 3A等级

偿还债务的能力极强，基本不受不利经济环境的影响。由标准普尔、穆迪和惠誉国际等主要评级机构评定。评级对象通常为债券，银行信用等。

The strongest reimbursing ability which is hardly effected by the economic environment. The evaluation is by Standard & Poor's, Moody, Fitch and other major international credit agencies and mainly for securities and bank credits ET.

Account Analysis 账目分析

由银行提供的概述公司交易活动，现金结余及各账户费用的帐单，通常为月结。

A bank statement, usually monthly, summarizes the transaction movements, balance and charges on each bank account held by the company.

Accretion 增值

指金融工具在其期限内名义本金值的增加。例如，某企业以贴现方式买进债券，会计处理为每月将债券到期时可获得的资本增值逐步入帐。

The increasing of financial instruments‘principle within the maturity period. Eg. A company buys the bonds with a discount, the accounting treatment is to book the added value at the maturity of the bonds step by step.

Accruals 应计项目

也称为预提。资产负债表负债类科目。是对已发生但尚未支付的费用的预计。例如：借款利息费用，个人所得税等。Accounts on a balance sheet that represent liabilities. It is about an amount incurred as a charge but not paid. Eg. The future interest expense and the IIT ect.

Accrued Interest 应计利息

Accrued adj. [会计] 应计的，权责已发生的

Acid Test Ratio 速动比率,酸性测试比率

是衡量企业流动资产中可以立即用于偿付流动负债的能力，是现金类资产对流动负债的比率关系。

Acid test Ratio is used for measuring the ability of reimbursing current liability by current asset. It could be represented by the cash asset divided by current liability.

Aggregate Risk 总风险

指一家银行在即期和远期金融合约中对单一客户承受的总风险。

All the risks that a bank needs to undertake for a single customer in spot and forward contracts.

Spot Rate 即期利率

Annuity 年金

指在一定时期内每隔相等时间、发生相等数额的收付款项，则称此款项为年金。

The same amount which is paid/received in the every same period is called "Annuity". For example, the premium fee for an insurance contract.

Assign 转让

一方将所有权转让给另一方，通常需要签署相应的法律文件。

The act of transferring of rights or property under a contract to another person. Assign in the financial derivatives market refers to the act of exercising option.

Auto ID 自动识别

采用条形码或其他方法，通过数据采集装置自动识别及跟踪物料输运及库存。

Automatic identification and tracking of material movement and inventory by data collection devices, using bar codes or other methods.

Available Funds 可用资金

可支取资金，因而具有较高的价值。