证券投资中英文对照术语

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金融术语中英文对照

Back-door listing 借壳上市Back-end load 撤离费；后收费用Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balance sheet date 年结日Balloon maturity 到期大额偿还Balloon payment 期末大额偿还Bank, Banker, Banking 银行；银行家；银行业国际结算银行Bank forInternational Settlements(BIS)Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis Point (BP) 基点；点子一个基点等如一个百分点（%）的百分之一。

举例：25个基点=0.25%Basis swap 基准掉期Basket of currencies 一揽子货币Basket warrant 一揽子备兑证Bear market 熊市；股市行情看淡Bear position 空仓；空头Bear raid 疯狂抛售Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Benchmark mortgage pool 按揭贷款基准组合Beneficiary 受益人Bermudan option 百慕大期权百慕大期权介乎美式与欧式之间，持有人有权在到期日前的一个或多个日期执行期权。

Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买入的一个价格。

100个常见的财务术语的中英文对照

100个常见的财务术语的中英文对照：1.资产负债表-Balance Sheet2.利润表-Income Statement3.现金流量表-Cash Flow Statement4.权益-Equity5.负债-Liabilities6.应收账款-Accounts Receivable7.应付账款-Accounts Payable8.折旧-Depreciation9.摊销-Amortization10.毛利润-Gross Profit11.净利润-Net Profit12.营业收入-Revenue13.税前利润-Pre-Tax Profit14.税后利润-After-Tax Profit15.税收-Taxes16.预付账款-Prepaid Expenses17.固定资产-Fixed Assets18.流动资产-Current Assets19.非流动资产-Non-Current Assets20.货币资金-Cash and Cash Equivalents21.存货-Inventory22.无形资产-Intangible Assets23.有形资产-Tangible Assets24.股东权益-Shareholders'Equity25.市值-Market Value26.减值-Impairment27.财报-Financial Statements28.财务指标-Financial Ratios29.收入-Income30.费用-Expenses31.盈利-Profit32.成本-Cost33.利率-Interest Rate34.汇率-Exchange Rate35.通货膨胀-Inflation36.汇兑损益-Foreign Exchange Gain/Loss37.现金流量-Cash Flow38.资产负债表债务比率-Debt-to-Equity Ratio39.财务杠杆-Financial Leverage40.资本回报率-Return on Capital41.净现值-Net Present Value42.内部收益率-Internal Rate of Return43.投资回报率-Return on Investment44.市盈率-Price-to-Earnings Ratio45.市净率-Price-to-Book Ratio46.经营性现金流-Operating Cash Flow47.财务性现金流-Financing Cash Flow48.投资性现金流-Investing Cash Flow49.营业成本-Cost of Goods Sold50.资金流量-Funds Flow51.长期借款-Long-Term Debt52.短期借款-Short-Term Debt53.货币兑换-Currency Conversion54.固定成本-Fixed Cost55.变动成本-Variable Cost56.利润率-Profit Margin57.资产周转率-Asset Turnover Ratio58.财务分析-Financial Analysis59.资产减值准备-Allowance for Doubtful Accounts60.市场份额-Market Share61.总资产周转率-Total Asset Turnover Ratio62.资产负债率-Debt-to-Asset Ratio63.自由现金流-Free Cash Flow64.资产收益率-Return on Assets65.负债收益率-Return on Liabilities66.股票-Stocks67.债券-Bonds68.期权-Options69.期货-Futures70.衍生品-Derivatives71.投资组合-Investment Portfolio72.收益率-Yield73.偿付能力-Solvency74.信用评级-Credit Rating75.现值-Present Value76.未来值-Future Value77.现金比率-Cash Ratio78.流动比率-Current Ratio79.速动比率-Quick Ratio80.息税前利润-Earnings Before Interest and Taxes(EBIT)81.息税折旧及摊销前利润-Earnings Before Interest,Taxes, Depreciation,and Amortization(EBITDA)82.理财产品-Financial Products83.资产管理-Asset Management84.风险管理-Risk Management85.资金管理-Cash Management86.保险-Insurance87.投资银行-Investment Banking88.证券市场-Securities Market89.投资顾问-Investment Advisor90.股票交易-Stock Trading91.债券交易-Bond Trading92.基金-Mutual Fund93.证券投资-Securities Investment94.金融市场-Financial Market95.财务规划-Financial Planning96.财务顾问-Financial Advisor97.财务报表分析-Financial Statement Analysis98.会计准则-Accounting Standards99.会计周期-Accounting Period100.税率-Tax Rate。

股票英语术语

股票英语术语常用的股票英语术语：1.Stock/Share：股票，表示公司的所有权单位。

2.Equity：股本，代表公司所有权的总值。

mon Stock：普通股，享有公司盈利的分红权和投票权。

4.Preferred Stock：优先股，享有优先分红权，但通常没有投票权。

5.Dividend：股息，公司向股东支付的现金或股票形式的利润。

6.Market Capitalization：市值，公司所有股票的市场价值总和。

7.Bull Market：牛市，股票价格持续上涨的市场。

8.Bear Market：熊市，股票价格持续下跌的市场。

9.Stock Price：股票价格，指单股股票的交易价格。

10.IPO (Initial Public Offering)：首次公开募股，公司首次在公开市场上发行股票。

11.Trading Volume：交易量，一定时间内买卖的股票数量。

12.Broker：经纪人，帮助投资者买卖股票的金融中介。

13.Portfolio：投资组合，投资者持有的所有股票和其他投资的总和。

14.Blue Chip Stock：蓝筹股，指大型、稳定且通常具有良好盈利记录的公司股票。

15.Penny Stock：低价股，价格极低的股票，通常具有较高的风险。

16.Growth Stock：成长股，指具有高增长潜力的公司股票。

17.Value Stock：价值股，指市场价格低于其内在价值的股票。

18.Market Maker：做市商，负责在交易市场上提供买卖报价并维持市场流动性的金融机构。

19.Technical Analysis：技术分析，通过分析历史价格和交易量数据来预测未来股价走势的方法。

20.Fundamental Analysis：基本面分析，通过分析公司的财务数据、经营情况和行业趋势来评估股票价值的方法。

股票的术语中英文翻译对照大全

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 lling) 放量（买/卖） Close 收盘价
Closing Transaction
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
涨跌理论
股票的术语中英文翻译对照大全
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
Overvalued 估值过高 P(rice)/E(arnings) Ratio 市盈率 Paper Loss/Profit 账面损益 Pennant 尖旗形 Picture 行情 Place 发售 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

中国证监会金融、证券及期货术语表(中英文)

AAbbreviation Of A-Stock Before Alteration公司A股变更前的简称Abbreviation Of B-Stock Before Alteration公司B股变更前的简称Abbreviation Of Company Name公司简称Abbreviation Of H-Stock Before Alteration公司H股变更前的简称Abbreviation Of Other Stocks Before Alteration公司其他股票变更前的简称Abbreviation Of Other Stocks Of The Company公司其他股票简称Abbreviation Of Registered Company Name In Chinese公司法定中文简称Abbreviation Of Registered Company Name In English公司法定英文名称缩写Abbreviation Of The Company's B-Stock公司B股简称Abbreviation Of The Company's H-Stock公司H股简称Absent Directors未出席董事情况Acceptance of draft under letter of credit for imports and exports进出口押汇Acceptance Time Of The Court (Arbitral Authority)法院（仲裁机构）受理时间Account In Advance预付帐款注释Account Receivable应收账款注释Accounting item of the listed company for non-operating fund occupation by existing major shareholder and its associated companies现大股东及其附属企业非经营性资金占用上市公司核算的会计科目Accounting item of the listed company for non-operating fund occupation by previous major shareholder and its associated companies前大股东及其附属企业非经营性资金占用上市公司核算的会计科目Accounting item of the listed company for transaction of non-operating funds with any other related party and its associated companies其他关联人及其附属企业非经营性资金往来上市公司核算的会计科目Accounting item of the listed company for transaction of non-operating funds with any relatednatural person and his/her controlled corporate关联自然人及其控制的法人非经营性资金往来上市公司核算的会计科目Accounting item of the listed company for transaction of non-operating funds with any subsidiary and its associated companies of the listed company上市公司的子公司及其附属企业非经营性资金往来上市公司核算的会计科目Accounting item of the listed company for transaction of operating funds with major shareholder and its associated companies大股东及其附属企业经营性资金往来上市公司核算的会计科目Accounting method for asset group资产组的核算方法Accounting method for biological assets生物资产的核算方法Accounting Method For Construction In Progress在建工程核算方法Accounting method for financial assets and financial liabilities金融资产和金融负债的核算方法Accounting Method For Foreign Currency Transactions外币业务核算方法Accounting Method For Inventory存货核算方法Accounting method for investment real estates投资性房地产的核算方法Accounting method for long-term equity investment长期股权投资的核算方法Accounting Method For Provision For Devaluation Of Fixed Assets固定资产减值准备的计提方法Accounting Method For Valuation Depreciation And Provision For Devaluation Of Fixed Assets固定资产计价和折旧方法及减值准备的计提方法Accounting methods for corporate equity incentive compensation公司股权激励的会计处理方法Accounting Process Of Financing Expenses借款费用的会计处理方法Accounting Process Of Income Taxes所得税的会计处理方法Accounting Standards And Accounting Regulations会计准则和会计制度Accounting treatment method for financial asset transfer and non-financial asset securitization business金融资产转移和非金融资产证券化业务的会计处理方法Accounting treatment of asset securitization business资产证券化业务的会计处理Accounts In Advance预付帐款Accounts PayableAccounts Receivable应收帐款Accounts Receivable And Payable By The Related Parties关联方应收应付款项Accounts Received In Advance预收帐款Accrued Expenses预提费用Accrued Interest Of Bonds Payable应付债券应计利息Accumulated Amount Of Not Retracted Overdue Principal And Income逾期未收回的本金和收益累计金额Accumulated amounts (excluding interests) of non-operating funds occupied by existing major shareholder and its associated companies现大股东及其附属企业非经营性资金占用累计发生金额（不含利息）Accumulated amounts (excluding interests) of non-operating funds occupied by previous major shareholder and its associated companies前大股东及其附属企业非经营性资金占用累计发生金额（不含利息）Accumulated amounts (excluding interests) of transaction of non-operating funds with any other related party and its associated companies其他关联人及其附属企业非经营性资金往来累计发生金额（不含利息）Accumulated amounts (excluding interests) of transaction of non-operating funds with any related natural person and his/her controlled corporate关联自然人及其控制的法人非经营性资金往来累计发生金额（不含利息）Accumulated amounts (excluding interests) of transaction of non-operating funds with any subsidiary and its associated companies of the listed company上市公司的子公司及其附属企业非经营性资金往来累计发生金额（不含利息）Accumulated amounts of non-operating funds repaid by any other related party and its associated companies其他关联人及其附属企业非经营性偿还累计发生金额Accumulated amounts of non-operating funds repaid by any related natural person and his/her controlled corporate关联自然人及其控制的法人非经营性偿还累计发生金额Accumulated amounts of non-operating funds repaid by any subsidiary and its associated companies of the listed company上市公司的子公司及其附属企业非经营性偿还累计发生金额Accumulated amounts of non-operating funds repaid by existing major shareholder and its associated companies现大股东及其附属企业非经营性偿还累计发生金额Accumulated amounts of non-operating funds repaid by previous major shareholder and its associated companies前大股东及其附属企业非经营性偿还累计发生金额Accumulated amounts of operating funds repaid by major shareholder and its associated大股东及其附属企业经营性偿还累计发生金额Accumulated amounts of share-based payment settled by equity of the capital public reserves资本公积中以权益结算的股份支付的累计金额Accumulated amounts of transaction of operating funds with major shareholder and its associated companies (excluding interests)大股东及其附属企业经营性资金往来累计发生金额（不含利息）Accumulated Conversion Of Convertible Bonds During The Reporting Period本报告期转债累计转股情况Accumulated Depreciation Of Buildings And Constructions房屋、建筑物累计折旧Accumulated depreciation of equipment acquired by financing lease通过融资租赁租入的机器设备累计折旧Accumulated depreciation of housings and buildings acquired by financing lease通过融资租赁租入的房屋及建筑物累计折旧Accumulated Depreciation Of Machinery Equipment机器设备累计折旧Accumulated depreciation of temporarily idle equipment暂时闲置的机器设备累计折旧Accumulated depreciation of temporarily idle housings and buildings暂时闲置的房屋及建筑物累计折旧Accumulated depreciation of temporarily idle vehicles暂时闲置的运输工具累计折旧Accumulated Depreciation Of Vehicle运输设备累计折旧Accumulated depreciation of vehicles acquired by financing lease通过融资租赁租入的运输工具累计折旧Accumulated liability amounts arising from the share-based payment settled by cash in the liabilities负债中因以现金结算的股份支付产生的累计负债金额Accumulative amortization amount of SHSE A-stock transaction seat fees上海证券交易所A股交易席位费累计摊销额Accumulative amortization amount of SHSE B-stock transaction seat fees上海证券交易所B股交易席位费累计摊销额Accumulative amortization amount of SHSE transaction seat fees上海证券交易所交易席位费累计摊销额Accumulative amortization amount of SZSE A-stock transaction seat fees深圳证券交易所A股交易席位费累计摊销额Accumulative amortization amount of SZSE B-stock transaction seat fees深圳证券交易所B股交易席位费累计摊销额Accumulative amortization amount of SZSE transaction seat fees深圳证券交易所交易席位费累计摊销额Accumulative book balance of proven mining right impairment reserves探明矿区权益减值准备累计账面余额Accumulative book balance of unproven mining right impairment reserves未探明矿区权益减值准备累计账面余额Accumulative book balance of well and relevant facility impairment reserves井及相关设施减值准备累计账面余额Accumulative decrease amounts of proven mining right impairment reserves探明矿区权益减值准备累计减少额Accumulative decrease amounts of unproven mining right impairment reserves未探明矿区权益减值准备累计减少额Accumulative decrease amounts of well and relevant facility impairment reserves井及相关设施减值准备累计减少额Accumulative increase amounts of proven mining right impairment reserves探明矿区权益减值准备累计增加额Accumulative increase amounts of unproven mining right impairment reserves未探明矿区权益减值准备累计增加额Accumulative increase amounts of well and relevant facility impairment reserves井及相关设施减值准备累计增加额Actual Investment Amount Of Projects Of The Changed Raised Capital募集资金变更后项目实际投入金额Actual Investment Amount Of Promised Projects Of Raised Capital募集资金承诺项目实际投入金额Actuality Of Corporate Governance公司治理的实际状况Actually Gained Income Of Consigned Financing委托理财实际获得收益Add: Allotted Provision For Devaluation Of Assets计提的资产减值准备Add: Investment Income (- For Losses)投资收益Additional Marketable Number Of Floating Shares With Trading Limited Conditions Held By The Top Ten Shareholders With Trading Limited Condition前十名有限售条件股东新增可上市交易股份数量Address Of Auditing Bodies审计机构地址Address Of Representatives For Securities Affairs Of The Company公司证券事务代表Adjusted value of business combination企业合并调整值Adjusted value of derivative financial instruments衍生金融工具调整值Adjusted value of income tax所得税调整值Adjusted value of long-term equity investment surplus长期股权投资差额调整值Adjusted value of Minority shareholders' equity少数股东权益调整值Adjusted value of share-based payment股份支付调整值Adjusted value of shareholders' equity difference reconciliation item股东权益差异调节项目调整值Adjustment Date Of Conversion Price转股价格调整日Adjustment due to difference between new and old accounting standards新旧会计准则差异调节Advisory and consulting fees顾问和咨询费Age Of The Directors Supervisors And Senior Management董事、监事、高级管理人员年龄Ageing Of Account In Advance预付帐款帐龄Ageing Of Account Receivable应收账款帐龄Ageing Of Other Receivables其他应收款帐龄Agency business fees代理业务手续费Agreed Shareholding Period战略投资者或一般法人约定持股期限All Adjustments Of Conversion Price转股价格历次调整All history adjustment of grant prices and exercise prices of corporate incentive compensation and the updated grant price and exercise one公司股权激励授予价格与行权价格历次调整的情况以及最新授予价格与行权价格All Stock Issuance In Previous Three Years前三年历次股票发行情况Allotment of reserves for claim settlement of reserves for outstanding claims of original insurance contract提取原保险合同未决赔款准备金中理赔费用准备金Allotment of reserves for insurance liabilities提取保险责任准备金Allotment of reserves for life insurance liabilities提取寿险责任准备金Allotment of reserves for life insurance liabilities of original insurance contract提取原保险合同寿险责任准备金Allotment of reserves for life insurance liabilities of reinsurance contract提取再保险合同寿险责任准备金Allotment of reserves for long-term health insurance liabilities提取长期健康险责任准备金Allotment of reserves for long-term health insurance liabilities of original insurance contract提取原保险合同长期健康险责任准备金Allotment of reserves for long-term health insurance liabilities of reinsurance contract提取再保险合同长期健康险责任准备金Allotment of reserves for occurred and reported unsettled indemnity of reserves for outstanding claims of original insurance contract提取原保险合同未决赔款准备金中已发生已报案未决赔款准备金Allotment of reserves for occurred but unreported unsettled indemnity of reserves for outstanding claims of original insurance contract提取原保险合同未决赔款准备金中已发生未报案未决赔款准备金Allotment of reserves for outstanding claims提取未决赔款准备金Allotment of reserves for outstanding claims of original insurance contract提取原保险合同未决赔款准备金Allotment of reserves for outstanding claims of reinsurance contract提取再保险合同未决赔款准备金Allotment of unearned premium reserves提取未到期责任准备金Allotment rate of bad debt provision for concern class of the five classes of credit assets信贷资产五级分类中关注类准备金计提比例Allotment rate of bad debt provision for doubtful class of the five classes of credit assets信贷资产五级分类中可疑类准备金计提比例Allotment rate of bad debt provision for loss class of the five classes of credit assets信贷资产五级分类中损失类准备金计提比例Allotment rate of bad debt provision for normal class of the five classes of credit assets信贷资产五级分类中正常类准备金计提比例Allotment rate of bad debt provision for secondary class of the five classes of credit assets信贷资产五级分类中次级类准备金计提比例Allotted Asset Depreciation Reserves Incurred By Occasional Cause Such As Natural Calamities因不可抗力因素，如遭受自然灾害而计提的各项资产减值准备（非经常性损益项目）Allotted Bad Debt Amount For Arrearage Of Bad Accounts Receivable应收帐款坏帐户欠款计提坏帐金额Allotted Bad Debt Amount For Arrearage Of Bad Accounts Receivable (Others)其他应收款坏帐户欠款计提坏帐金额Allotted Bad Debt Percentage Of Arrearage Of Bad Accounts Of Other Receivables其他应收款坏帐户欠款计提坏帐比例Allotted Bad Debt Percentage Of Arrearage Of Bad Accounts Receivable应收帐款坏帐户欠款计提坏帐比例Allotted Bad Debts For Arrearage Of Client Of Account Receivable应收帐款欠款户欠款计提坏帐金额合计Allotted Bad Debts For Arrearage Of Client Of Other Receivables其他应收款欠款户欠款计提坏帐金额合计Allotted Bonus And Welfare Funds Of Staff提取职工奖励及福利基金Allotted Method Of Bad Debt Reserves坏账准备的计提方法情况Allotted Reasons For Construction-In-Progress Depreciation Reserves在建工程项目减值准备的计提原因Allowance For Specific Bad Debts Of Accounts other Receivables其他应收款个别计提坏账准备Allowance For specific Bad Debts Of Accounts Receivables应收账款个别计提坏账准备Amendment Information修订信息Amortization Of Establishment Charges And Long-Term Deferred Charges开办费、长期待摊费用摊销方法Amortization Of Intangible Assets无形资产摊销Amortization Of Long-Term Expenses Prepayments长期待摊费用摊销Amount Involved In Associated Contracted Assets关联承包资产涉及金额Amount Involved In Associated Leased Assets关联租赁资产涉及金额Amount Involved In Associated Trusted Assets关联托管资产涉及金额Amount Involved In Contracted Assets承包资产涉及金额Amount Involved In Leased Assets租赁资产涉及金额Amount Involved In The Lawsuit (Arbitration)诉讼（仲裁）涉及金额Amount Involved In The Trusted Assets托管资产涉及金额Amount Of Accounts Receivable And Payable By The Related Parties关联方应收应付款项金额Amount Of Actually Retracted Principal Of Consigned Financing委托理财实际收回本金金额Amount Of Allotted Bad Debt For Arrearage Of Borrower Of Account In Advance预付帐款主要欠款明细的说明Amount Of Allotted Bad Debt For Arrearage Of Client Of Account Receivable应收帐款欠款户欠款计提坏帐金额Amount Of Allotted Bad Debt For Arrearage Of Client Of Other Receivables其他应收款欠款户欠款计提坏帐金额Amount Of Allotted Bad Debt For Arrearage Of Shareholders Of Account In Advance 预付帐款股东欠款计提坏帐Amount Of Allotted Bad Debt For Arrearage Of Shareholders Of Account Receivable 应收帐款股东欠款计提坏帐Amount Of Allotted Bad Debt For Arrearage Of Shareholders Of Other Receivables其他应收款股东欠款计提坏帐Amount Of Asset Exchange资产置换金额Amount Of Associated Transaction购销商品提供接受劳务的关联交易金额Amount of bond in the available-for-sale financial assets可供出售金融资产中债券金额Amount of bond in the held-to-maturity investment持有至到期投资中债券金额Amount of buying and selling back financial assets which counter party is a bank买入返售金融资产中交易对手为同业的金额Amount of buying and selling back financial assets which counter party is other non-banking financial institution买入返售金融资产中交易对手为其他非银行金融机构的金额Amount Of Cash For Making Up Price Difference现金补足差价金额Amount Of Cash In Domestic Currency现金本币金额Amount Of Cash In Foreign Currency现金外币金额Amount Of Collateral Borrowings In Long-Term Borrowings长期借款中的质押借款Amount Of Collateral Borrowings In Short-Term Borrowings短期借款中的质押借款金额Amount of collateral loans附担保物贷款金额Amount of collateral loans overdue for 1-90 (inclusive) days逾期1天至90天（含90天）的逾期贷款中附担保物贷款金额Amount of collateral loans overdue for 360 days - 3 years (inclusive)逾期360天至3年（含3年）逾期贷款中附担保物贷款金额Amount of collateral loans overdue for 90-360 (inclusive) days逾期90天至360天（含360天）逾期贷款中附担保物贷款金额Amount of collateral loans overdue for over 3 years逾期3年以上逾期贷款中附担保物贷款金额Amount Of Construction-In-Progress Depreciation Reserves在建工程项目减值准备金额Amount Of Construction-In-Progress Project在建工程项目金额Amount Of Correction Of Accounting Errors会计差错更正的更正金额Amount Of Credit Borrowings In Long-Term Borrowings长期借款中的信用借款Amount Of Credit Borrowings In Short-Term Borrowings短期借款中的信用借款金额Amount of credit loans信用贷款金额Amount of credit loans overdue for 1-90 (inclusive) days逾期1天至90天（含90天）的逾期贷款中信用贷款金额Amount of credit loans overdue for 360 days - 3 years (inclusive)逾期360天至3年（含3年）逾期贷款中信用贷款金额Amount of credit loans overdue for 90-360 (inclusive) days逾期90天至360天（含360天）逾期贷款中信用贷款金额Amount of credit loans overdue for over 3 years逾期3年以上逾期贷款中信用贷款金额Amount Of Depreciation Reserves Of Consigned Financing委托理财计提减值准备金额Amount Of Dividend Payable应付股利金额Amount Of Dividend Receivable应收股利金额Amount of equity instrument in the available-for-sale financial assets可供出售金融资产中权益工具金额Amount Of Excl. Extraordinary Items扣除的非经常性损益项目金额Amount Of Foreign Currency Of Long-Term Liabilities Due Within One Year 一年到期的长期负债外币金额Amount Of Guarantee担保金额Amount Of Guarantee Amount Exceed 50% Of Net Assets担保总额超过净资产50％部分的金额Amount Of Guarantee Borrowings In Long-Term Borrowings长期借款中的担保借款Amount Of Guarantee Borrowings In Short-Term Borrowings短期借款中的担保借款金额Amount of guarantee loans保证贷款金额Amount of guarantee loans overdue for 1-90 (inclusive) days逾期1天至90天（含90天）的逾期贷款中保证贷款金额Amount of guarantee loans overdue for 360 days - 3 years (inclusive)逾期360天至3年（含3年）逾期贷款中保证贷款金额Amount of guarantee loans overdue for 90-360 (inclusive) days逾期90天至360天（含360天）逾期贷款中保证贷款金额Amount of guarantee loans overdue for over 3 years逾期3年以上逾期贷款中保证贷款金额Amount Of Important Associated Transactions With Joint Investments共同对外投资的重大关联交易金额Amount Of Income Tax所得税金额Amount Of Interest Receivable应收利息金额Amount Of Liquidation Item Of Fixed Assets固定资产清理项目金额Amount Of Long-Term Account Payable长期应付款金额Amount Of Long-Term Expenses To Be Apportioned长期待摊费用金额Amount Of Long-Term Liabilities Due Within One Year (Translated Into RMB)一年到期的长期负债金额(折合人民币金额)Amount Of Long-Term Loans (Translated Into RMB)长期借款金额(折合人民币金额)Amount Of Long-Term Special Payable专项应付款金额Amount Of Material Associated Transaction Regarding Trade Of Goods And Labor Services购销商品提供接受劳务的重大关联交易金额Amount Of Material Associated Transactions Regarding Transfer Of Assets And Equities资产、股权转让的重大关联金额Amount of mortgage loans抵押贷款金额Amount of mortgage loans overdue for 1-90 (inclusive) days逾期1天至90天（含90天）的逾期贷款中抵押贷款金额Amount of mortgage loans overdue for 360 days - 3 years (inclusive)逾期360天至3年（含3年）逾期贷款中抵押贷款金额Amount of mortgage loans overdue for 90-360 (inclusive) days逾期90天至360天（含360天）逾期贷款中抵押贷款金额Amount of mortgage loans overdue for over 3 years逾期3年以上逾期贷款中抵押贷款金额Amount Of Non-Business Funds Occupied By Prime Shareholders And Their Affiliated Corporation 大股东及其附属企业非经营性占用上市公司资金的余额Amount Of Note Receivable应收票据金额Amount of other available-for-sale financial assets其他可供出售金融资产金额Amount Of Other Duties Payable其他应交款金额Amount Of Other Items Of Accumulated Depreciation Of Fixed Assets固定资产累计折旧其他项目金额Amount Of Other Items Of Fixed Assets-Net Amount固定资产净额其他项目金额Amount Of Other Items Of Fixed Assets-Net Value固定资产净值其他项目金额Amount Of Other Items Of Fixed Assets-Original Value固定资产原价其他项目金额Amount Of Other Long-Term Asset Items其他长期资产项目金额Amount Of Other Monetary Funds In Domestic Currency其他货币资金本币金额Amount Of Other Monetary Funds In Foreign Currency其他货币资金外币金额Amount Of Other Profit Distribution In Current Period本期其他利润分配金额Amount of overdue collateral loans逾期贷款中附担保物贷款金额Amount Of Overdue Consigned Financing Funds委托理财逾期金额Amount of overdue credit loans逾期贷款中信用贷款金额Amount of overdue guarantee loans逾期贷款中保证贷款金额Amount of overdue mortgage loans逾期贷款中抵押贷款金额Amount of overdue pledge loans逾期贷款中质押贷款金额Amount of pledge loans质押贷款金额Amount of pledge loans overdue for 1-90 (inclusive) days逾期1天至90天（含90天）的逾期贷款中质押贷款金额Amount of pledge loans overdue for 360 days - 3 years (inclusive)逾期360天至3年（含3年）逾期贷款中质押贷款金额Amount of pledge loans overdue for 90-360 (inclusive) days逾期90天至360天（含360天）逾期贷款中质押贷款金额Amount of pledge loans overdue for over 3 years逾期3年以上逾期贷款中质押贷款金额Amount Of Pledged Borrowings In Long-Term Borrowings长期借款中的抵押借款Amount Of Pledged Borrowings In Short-Term Borrowings短期借款中的抵押借款金额Amount Of Purchasing Assets资产收购金额Amount Of Purchasing Goods And Receiving Labor Services From Related-Party In Associated Transaction Related With Normal Business与日常经营相关关联交易向关联方采购产品和接受劳务交易金额Amount Of Savings In Domestic Currency银行存款本币金额Amount Of Savings In Foreign Currency银行存款外币金额Amount Of Selling Assets资产出售金额Amount of selling out and repurchasing financial assets which counter party is a bank卖出回购金融资产款中交易对手为同业的金额Amount of selling out and repurchasing financial assets which counter party is other non-banking financial institution卖出回购金融资产款中交易对手为其他非银行金融机构的金额Amount Of Shareholders' Arrearage In Other Accounts Payable其他应付款股东欠款金额Amount Of Taxes And Extras Of Main Business Lines主营业务税金及附加金额Amount Of Taxes Payable应交税金金额Amount Of Trading Goods And Providing Labor Services To Related-Party In Associated Transaction Related With Normal Business与日常经营相关关联交易向关联方销售产品和提供劳务交易金额Amount Of Unconverted Convertible Bonds尚未转股额Amount Of Write-Off Of Uncollectible Account Of Other Receivables其他应收款冲销坏帐金额Amount Of Write-Off Of Uncollectible Account Receivable应收帐款冲销坏帐金额Amounts allotted of general reserve of loan loss reserves贷款损失准备中一般准备计提数Amounts allotted of provisions for loss on combined loan组合贷款损失准备计提数Amounts allotted of provisions for loss on single loan单项贷款损失准备计提数Amounts allotted of special reserve of loan loss reserves贷款损失准备中特种准备计提数Amounts allotted of specialized reserve of loan loss reserves贷款损失准备中专项准备计提数Amounts Carried Forward Of Allowance For Bad Debts坏账准备合计_本期因其他原因转出数Amounts Carried Forward Of Allowance For Bad Debts Of Accounts Receivable应收账款计提的坏账准备_本期其他原因转出数Amounts Carried Forward Of Allowance For Bad Debts Of Other Receivables其他应收款计提的坏账准备_本期其他原因转出数Amounts Carried Forward Of Construction-In-Process Depreciation Reserves在建工程减值准备合计_本期其他原因转出数Amounts Carried Forward Of Fixed Assets Depreciation Reserves固定资产减值准备合计_本期其他原因转出数Amounts Carried Forward Of Intangible Assets Depreciation Reserves无形资产减值准备合计_本期其他原因转出数Amounts Carried Forward Of Inventory Falling Price Reserves For Other Reasons存货跌价准备合计_本期其他原因转出数Amounts Carried Forward Of Long-Term Equity Investments Depreciation Reserves长期股权投资减值准备_本期其他原因转出数Amounts carried forward of provisions for loss on combined loan组合贷款损失准备转出数Amounts carried forward of provisions for loss on single loan单项贷款损失准备转出数Amounts Of Accrued Expenses预提费用金额Amounts of available-for-sale financial assets of held-to-maturity investments持有至到期投资重分类为可供出售金融资产金额Amounts of bad debt reserves for accounts receivable which single amount is not significant, but the portfolio risk is significant after grouped by credit risk feature单项金额不重大但按信用风险特征组合后该组合的风险较大的应收款项坏账准备金额Amounts of bad debt reserves for accounts receivable which single amount is not significant, but the portfolio risk is significant after grouped by credit risk feature单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收账款计提的坏账准备合计Amounts of bad debt reserves for accounts receivable which single amount is significant单项金额重大的应收款项坏账准备金额Amounts of bad debt reserves for other insignificant accounts receivable其他不重大应收款项坏账准备金额Amounts of bad debt reserves for other insignificant other receivables其他不重大其他应收款项坏账准备金额Amounts of bad debt reserves for other receivables which single amount is not significant but the portfolio risk is significant after grouped by credit risk feature单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款项坏账准备金额Amounts of bad debt reserves for other receivables which single amount is significant单项金额重大的其他应收款项坏账准备金额Amounts of commodity sales by installments of long-term accounts receivable长期应收款中分期收款销售商品金额Amounts of concern class of the five classes of credit assets信贷资产五级分类中关注类金额Amounts of demand deposits吸收活期存款金额Amounts of doubtful class of the five classes of credit assets信贷资产五级分类中可疑类金额Amounts Of Engineering Materials工程物资金额Amounts Of Estimated Liabilities预计负债金额Amounts of fixed deposits (including notice deposit amounts)吸收定期存款金额（含通知存款金额）Amounts of labor services by installments of long-term accounts receivable长期应收款中分期收款提供劳务金额Amounts of loss class of the five classes of credit assets信贷资产五级分类中损失类金额Amounts Of Non-Operating Expenditure营业外支出金额Amounts Of Non-Operating Income营业外收入金额Amounts of non-performing assets不良资产金额Amounts of normal class of the five classes of credit assets信贷资产五级分类中正常类金额Amounts Of Other Paid Cash Relevant To Financing Activities支付的其他与筹资活动有关的现金金额Amounts Of Other Paid Cash Relevant To Investing Activities支付的其他与投资活动有关的现金金额Amounts Of Other Paid Cash Relevant To Operating Activities支付的其他与经营活动有关的现金金额Amounts Of Other Received Cash Relevant To Financing Activities收到的其他与筹资活动有关的现金金额Amounts Of Other Received Cash Relevant To Investing Activities收到的其他与投资活动有关的现金金额Amounts Of Other Received Cash Relevant To Operating Activities收到的其他与经营活动有关的现金金额Amounts of secondary class of the five classes of credit assets信贷资产五级分类中次级类金额Amounts Of Subsidy Income补贴收入金额Amounts recovered from appreciation of discounted value of loans and advances of provisions for combined loan组合贷款损失准备贷款和垫款因折现价值上升导致转回数Amounts recovered from appreciation of discounted value of loans and advances of provisions for single loan单项贷款损失准备贷款和垫款因折现价值上升导致转回数Amounts recovered from other factors of provisions for combined loan组合贷款损失准备其他因素导致的转回数Amounts recovered from other factors of provisions for single loan单项贷款损失准备其他因素导致的转回数Amounts recovered from receipt of previously amortized loans and advances of provisions for loss on combined loan组合贷款损失准备收回原转销贷款和垫款导致的转回数Amounts recovered from receipt of previously amortized loans and advances of provisions for loss on single loan单项贷款损失准备收回原转销贷款和垫款导致的转回数Amounts Recovered Of Allowance For Bad Debts坏账准备合计_本期因资产价值回升转回数Amounts Recovered Of Allowance For Bad Debts Of Accounts Receivable应收账款计提的坏账准备_本期因资产价值回升转回数Amounts Recovered Of Allowance For Bad Debts Of Other Receivables其他应收款计提的坏账准备_本期因资产价值回升转回数Amounts Recovered Of Construction-In-Process Depreciation Reserves在建工程减值准备合计_本期因资产价值回升转回数Amounts Recovered Of Fixed Assets Depreciation Reserves固定资产减值准备合计_本期因资产价值回升转回数Amounts recovered of general reserve of loan loss reserves贷款损失准备中一般准备转回数Amounts Recovered Of Intangible Assets Depreciation Reserves无形资产减值准备合计_本期因资产价值回升转回数Amounts Recovered Of Inventory Falling Price Reserves For Appreciation Of Assets存货跌价准备合计_本期因资产价值回升转回数Amounts Recovered Of Long-Term Equity Investments Depreciation Reserves长期股权投资减值准备_本期因资产价值回升转回数Amounts recovered of provisions for loss on combined loan组合贷款损失准备转回数Amounts recovered of provisions for loss on single loan单项贷款损失准备转回数Amounts recovered of special reserve of loan loss reserves贷款损失准备中特种准备转回数Amounts recovered of specialized reserve of loan loss reserves贷款损失准备中专项准备转回数Amounts written off of general reserve of loan loss reserves贷款损失准备中一般准备核销数Amounts written off of provisions for loss on combined loan组合贷款损失准备核销数Amounts written off of provisions for loss on single loan单项贷款损失准备核销数Amounts written off of special reserve of loan loss reserves贷款损失准备中特种准备核销数Amounts written off of specialized reserve of loan loss reserves贷款损失准备中专项准备核销数Analysis of overdue non-performing loans逾期不良贷款的分析Analysis Of Reasons For Material Differences Between The Business Result And Profit Structure And The Ones In Previous Year经营成果和利润构成与上年度相比发生重大变化的原因分析Analysis Of The Company's Financial Positions And Business Results公司财务状况、经营成果分析Analytical Explanation For Impacts Of Important Events And Settlements重大事项及其影响和解决方案的分析说明。

交易所常用术语中英文

交易所常用术语中英文《交易所常用术语》在金融领域，交易所是一个集中化的市场，允许买方和卖方进行买卖交易。

交易所作为金融系统的核心，扮演着重要的角色。

为了能够更好地了解交易所市场，以下是一些常用术语的中英文解释：1. 证券 (Securities)：代表可转让的金融资产，包括股票、债券和衍生品等。

2. 交易员 (Trader)：在交易所上进行交易的人，负责执行买卖交易以及监督市场。

3. 摊派 (Allocation)：将可供买卖的证券按照一定规则分配给不同的交易员或买家的过程。

4. 交易量 (Trading Volume)：在特定时间内交易所中进行交易的证券数量。

5. 买盘 (Bid Side)：表示买方愿意以某个价格购买证券的盘口。

6. 卖盘 (Ask Side)：表示卖方愿意以某个价格出售证券的盘口。

7. 指令 (Order)：交易员或投资者发送给交易所的买入或卖出证券的指示。

8. 市价 (Market Order)：以当前市场价格立即买入或卖出证券的指令。

9. 限价 (Limit Order)：指定买入或卖出证券的最高或最低价格的指令。

10. 成交量 (Volume Executed)：在某个时间段内完成的证券交易数量。

11. 报价 (Quote)：表示买入或卖出证券的价格和数量的信息。

12. 盈利 (Profit)：通过买入证券并以较高价格卖出所获得的差额。

13. 卖空(Short Selling)：在没有实际持有证券的情况下卖出证券，希望在价格下跌时买入盈利。

14. 交割 (Settlement)：证券交易完成后，买方向卖方支付款项并且证券过户的过程。

15. 挂牌 (Listing)：在交易所上将证券列入正式交易的过程。

以上这些术语是交易所市场中经常使用的，了解这些术语可以帮助人们更好地理解交易所市场的运作，并且能够更加有效地进行金融交易。

财务术语中英文翻译

财务术语中英文翻译流动资产CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securitiea应收票据Notes receivable应收帐款Accounts receivable坏帐准备Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用Deferred and prepaid expenses存货Inventories存货变现损失准备Provision for loss on realization of inventory一年内到期的长期债券投资Long-term investments maturing within one year其他流动资产Other current assets长期投资Long-term in vestments一年以上的应收款项Receivables collectable after one year固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost累计折旧Accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets在建工程Construction in progress无形资产INTANGIBLE ASSETS:场地使用权Land occupancy right工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets其他资产：OTHER ASSETS开办费Organization expenses筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments递延税款借项Deferred taxes debit其他递延支出Other deferred expenses待转销汇兑损失Unamortized cxehange loss流动负债CURRENT LIABILITIES:短期借款Short term loans应付票据Notes payable应付帐款Accounts payable应付工资Accrued payroll应交税金T axes payable应付利润Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expenses应付福利费Staff and workers bonus and welfare fund一年内到期的长期负债Long-term liabitities due within one year其他流动负债Other current liabilities长期负债LING-TERMLIABILITIES长期借款Ling-term loans应付公司债Debentures payable应付公司债溢价（折价）Premium(discount)on debentures payable一年以上的应付款项Payables due after one year其他负债OTHER LIABILITES筹建期间汇兑收益Exchange gain during start-up period 递延投资收益Deferred gain on investments递延税款贷项Deferred taxes credit其他递延贷项Other deferred credit待转销汇兑收益Unamortized exchange gain所有者权益：OWNERS' EQUITY实收资本Paid in capital其中：中方投资Including:Chinese investment其中：外方投资Including:Foreign investment已归还投资Investment returned资本公积Capital surplus储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalised on return of investment 本年利润current year profit未分配利润Undistributed profits主营业务收入Revenue from main operation主营业务成本Cost of main operation主营业务税金及附加T ax and additional duty of main operation主营业务利润Income from main operation其他业务利润Incom from other operation营业费用Operating expense管理费用General and administrative expense 财务费用Financial expense利息支出Interest expense汇兑损失Exchange loss营业利润Operating Income投资收益Investment income营业外收入Non-operating income营业外支出Non operating expense利润总额Income before tax所得税income tax净利润Net income你这太长了，有些自己都不大记得了，尽力帮你。

英语课程中的投资与证券交易词汇

英语课程中的投资与证券交易词汇在如今全球化的商业环境下，掌握英语对于从事金融和投资领域的人来说至关重要。

尤其是在投资与证券交易方面，了解相关词汇和术语是提高沟通能力和拓宽职业发展的关键因素之一。

本文将介绍一些在英语课程中常见的投资与证券交易词汇，以帮助读者更好地理解和运用这些词汇。

一、投资词汇1. Investment（投资）指将资金或其他资源用于期望获取回报的行为或活动。

2. Portfolio（投资组合）指个人或机构持有的所有投资项目的集合。

3. Asset（资产）指拥有的有价值的物品或权益，如股票、债券、不动产等。

4. Equity（股权）指投资者在公司中所持有的股份或股权。

5. Risk（风险）指投资可能面临的损失或不确定性。

6. Return（回报）指投资所产生的利润、收益或回报。

7. Diversification（分散投资）指将资金投资于多个不同的资产类别或领域，以降低风险。

二、证券交易词汇1. Stock（股票）指公司向公众发行的股份，代表持有者在公司中的权益。

2. Shareholder（股东）指持有某公司股份的个人或机构。

3. Dividend（红利）指公司根据盈利情况向股东支付的利润分配。

4. Bond（债券）指借款人以借款为基础发行给债权人的债务证券。

5. Coupon（票息）指债券上规定的每年支付给债券持有者的利息。

6. Principal（本金）指债券上规定的借款人要偿还给债权人的原始金额。

7. Maturity（到期日）指债券或其他金融产品到期的日期。

8. Yield（收益率）指投资产品的盈利能力及其相对于投资成本的比例。

三、其他相关词汇1. Broker（经纪人）指在买卖证券或货币等产品过程中充当中介的个人或公司。

2. Exchange（交易所）指进行证券交易的市场，例如纽约证券交易所（NYSE）。

3. Bull market（牛市）指证券市场价格持续上涨的市场状态。

银行术语--中英文对照

ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Acmodation paper 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者。

Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。

Accrual basis 应计制；权责发生制Accrued interest 应计利息ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Acquisition 收购Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actual price 现货价Actual useful life 实际可用年期Actuary 精算师；保险统计专家ADB 亚洲开发银行(Asian Development Bank的英文缩写)ADR 美国存股证；美国预托收据；美国存托凭证(参见AmericanDepository Receipt栏目）ADS 美国存托股份(American Depository Share的英文缩写)Ad valorem 从价；按值Ad valorem stamp duty 从价印花税Adjudicator 审裁员Adjustable rate调息按揭mortgage (ARM)Admitted value 认可值Advance 垫款Affiliated pany 关联公司；联营公司After date 发票后，出票后After-hours dealing 收市后交易After-market 后市[股市] 指某只新发行股票在定价和配置后的交易市场。

股票的术语中英文翻译对照大全.docx

股票的术语中英文翻译对照大全涨跌理论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 lling) 放量（买/卖）Close收盘价Closing TransactionCommission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 TradingDealer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 TopDumping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star 2005-11-23 01:19Highballing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Index指数Insider内幕人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Picture行情Place发售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star 2005-11-23 01:20Rally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Subion 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 FormationW底Without Dividend 除息。

金融行业英语词汇大全

金融行业英语词汇大全一、债券和股票- Bond（债券）- Stock（股票）- Share（股份）- Dividend（股息）- Equity（股权）- Coupon（利息券）- Par Value（面值）- Yield（收益率）- Maturity（到期日）- Initial Public Offering (IPO)（首次公开募股）二、投资和交易- Investment（投资）- Portfolio（投资组合）- Asset（资产）- Liability（负债）- Hedge Fund（对冲基金）- Mutual Fund（共同基金）- Stock Exchange（证券交易所）- Bull Market（牛市）- Bear Market（熊市）- Option（期权）三、银行和金融机构- Bank（银行）- Investment Bank（投资银行）- Central Bank（中央银行）- Retail Bank（零售银行）- Mortgage（抵押贷款）- Loan（贷款）- Interest Rate（利率）- ATM（自动取款机）- Credit Card（信用卡）四、风险管理和保险- Risk Management（风险管理）- Insurance（保险）- Underwriter（承销商）- Premium（保费）- Claim（索赔）- Policyholder（保单持有人）- Insurer（保险公司）- Reinsurance（再保险）- Actuary（精算师）- Catastrophe（灾难）五、国际金融- International Trade（国际贸易）- Foreign Exchange (Forex)（外汇）- Exchange Rate（汇率）- Tariff（关税）- Balance of Trade（贸易余额）- World Bank（世界银行）- International Monetary Fund (IMF)（国际货币基金组织）- Free Trade Agreement（自由贸易协议）- World Trade Organization (WTO)（世界贸易组织）- Globalization（全球化）以上是金融行业英语词汇大全的部分内容，希望对您有所帮助。

常用金融术语(中英对照)

金融资产组合(Poｒtfolio) :指投资者持有的一组资产．一个资产多元化的投资组合通常会包含股票、债券、货币市场资产、现金以及实物资产如黄金等。

证券投资(Pｏrtfolio Ｉnｖestment) :国际收支中、资本帐下的一个项目，反映资本跨国进行证券投资的情况,与直接投资不同,后者涉及在国外设立公司开展业务，直接参与公司的经营管理．证券投资则一般只是被动地持有股票或债券。

投资组合经理（Poｒtｆolio Mａnager）:替投资者管理资产组合的人，通常获授权在约定规范下自由运用资金.共同基金的投资组合经理负责执行投资策略,将资金投资在各类资产上.头寸（Posiｔion) :就证券投资而言，头寸是指在一项资产上做多（即拥有)或做空（即借入待还）的数量。

总资产收益率（ＲOＴＡ) ：资产收益率是企业净利润与平均资产总额地百分比,也叫资产回报率（ROＡ）,它是用来衡量每单位资产创造多少净利润的指标。

其计算公式为:资产收益率=净利润／平均资产总额×100%;该指标越高,表明企业资产利用效果越好，说明企业在增加收入和节约资金使用等方面取得了良好的效果，否则相反。

整批交易（Rｏund ＬotＴrade）:指按证券和商品在市场最普遍的交易单位(例如１00股为一单位)进行的交易。

交易回合(Rｏund Tｕrn)：指在同一市场上通过对两种证券或合约一买一卖,或一卖一买的交易两相抵消。

通常在计算手续费时会提及交易回合。

缩略语有资产担保的证券(ABＳ）国际外汇交易商协会(ＡCI)现货（Ａcｔuals）亚洲开发银行(ＡＤB)美国预托证券(ADＲ）非洲开发银行（AFＤＢ）年度股东大会（ＡGＭ)另类投资市场（AIＭ）明日(Ｔ/Ｎ）债券有资产担保的证券（AＢS)卖方报价（Ask)最优价指令（At Beｓｔ)平价(Ａｔ Par）拍卖(Aｕｃtion)回购利率(RｅpｏRate)申报交易商（Rｅportiｎg Deaｌeｒ)债务重新安排（Reｓcｈedulｉng）备用贷款(Sｔａｎdby Loan)风险投资和新股发行增值性(Accrｅｔiｖｅ)收购(Ａcquisitiｏn）共同行动（Acｔing ｉn Conceｒt）关联公司(Affiliate）另类投资市场(AIM)将公司资产拆卖(Asset Strippinｇ)投资风险极高（Toxic)认购不足(Unｄerｓuｂscribed）承销商（Ｕｎderwｒｉtｅr)技术分析收集（Acｃｕmｕlaｔion)分析师(Ａnalyst)柱状图(Ｂar Cｈａrt) ：柱状图(Hｉsｔogram)也叫直方图，是一种统计报告图，由一系列高度不等的纵向条纹表示数据分布的情况。

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。

会计专业术语中英文对照表

ACCOUNTING一、资产assets1、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 funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 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-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 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 receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 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)1282 留抵税额excess VAT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、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 expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 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-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、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 loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

中英文对照术语表

---------------------------------------------------------------最新资料推荐------------------------------------------------------中英文对照术语表A Absorption costing（完全成本法）Accelerated depreciation method（加速折旧法） Account（账户） Account form （账户式） Account payable（应付账款） Account receivable （应收账款） Accounting（会计） Accounting cycle（会计循环）Accounting equation（会计恒等式） Accounting period concept （会计期间概念） Accounting system（会计系统） Accounts payable subsidiary ledger（应付账款明细分类账）（应付账款明细分类账） Accounts receivable subsidiary ledger（应收账款明细分类账）（应收账款明细分类账） Accounts receivable turnover （应收账款周转率） Accrual basis（应计制；权责发生制）Accruals（应计项目） Accrued assets（应计资产） Accrued expenses（应计费用） Accrued liabilities（应计负债） Accrued revenues（应计收入） Accumulated depreciation（累计折旧）Accumulated other comprehensive income（累计其他全面收益）（累计其他全面收益） Activity base (driver)（作业基础/动因）Activity-based costing (ABC)（作业成本计算法） Adjusted trial balance（调整后试算平衡表） Adjusting entries（调整分录）Adjusting process（调整过程）Administrative expenses (general expenses)（管理费用（一般费用））Aging the receivables（应收账款账龄分析） Allowance method（备抵法）1/ 12Amortization（摊销）Annuity（年金）Assets（资产）Available-for-sale securities（可供出售证券） Average cost method（平均成本法） Average rate of return（平均回报率） B Balance of the account（账户余额） Balance sheet（资产负债表） Balanced scorecard（平衡记分卡） Bank reconciliation （银行存款余额调节表） Bond（债券） Bond indenture（债券契约） Book value（账面价值） Book value of the asset（资产的账面价值） Boot（补价） Bottleneck（瓶颈） Break-even point （盈亏临界点） Budget（预算） Budget performance report（预算业绩报告） Budgetary slack（预算松弛） Business（企业）Business entity concept（企业主体概念） Business stakeholder （企业利益相关者） Business strategy（企业战略） Business transaction（经济业务） C Capital expenditures（资本性支出） Capital expenditures budget（资本支出预算） Capital investment analysis（资本投资分析）Capital leases（资本性租赁） Capital rationing（资本分配）Carrying amount（账面金额） Cash（现金） Cash basis（现金制；收付实现制） Cash budget（现金预算） Cash dividend（现金股利） Cash equivalents（现金等价物） Cash flows from financing activities（筹资活动现金流量）（筹资活动现金流量）Cash flows from investing activities（投资活动现金流量）（投资活动现金流量） Cash flows from operating activities（经营---------------------------------------------------------------最新资料推荐------------------------------------------------------ 活动现金流量）（经营活动现金流量） Cash payback period（现金回收期） Cash payments journal（现金付款日记账） Cash receipts journal（现金收款日记账） Cash short and over account （现金余缺账户） Certified public accountant (CPA)（注册会计师） Chart of accounts（会计科目表） Clearing account(清理账户) Closing entries（结账分录） Closing process（结账程序） Combination strategy（混合战略） Common stock（普通股）Common-size statement（通用报表） Component（成分；组成部分）Comprehensive income（全面收益）Consolidated financial statements（合并财务报表）（合并财务报表） Consolidation（创立合并） Continuous budgeting（滚动预算） Contra account （抵减账户） Contract rate（约定利率） Contribution margin(贡献毛益) Contribution margin ratio（贡献毛益率） Controllable expenses（可控费用）Controllable variance（可控差异）Controller（主计长）Controlling account（控制账户）Conversion costs（加工成本） Copyright（版权） Corporation （公司） Cost（成本） Cost accounting system（成本会计系统）Cost allocation（成本分配） Cost behavior（成本性态） Cost center（成本中心） Cost of goods sold（产品销售成本） Cost of goods sold budget（产品销售成本预算） Cost of merchandise sold（商品销售成本） Cost of production report（生产成本报3/ 12告） Cost per equivalent unit（单位约当产量成本） Cost price approach（成本价格法）Cost variance（成本差异）Cost-volume-profit analysis（本－量－利分析）Cost-volume-profit chart（本－量－利图） Credit memorandum （贷项通知单） Credits（贷记） Cumulative preferred stock （累积优先股） Currency exchange rate（货币汇率） Current assets（流动资产） Current liabilities（流动负债） Current ratio（流动比率） Currently attainable standards（当前可达标准） D Debit memorandum（借项通知单）Debits（借记） Decentralization（分权） Declining-balance method（余额递减法） Deferred expenses（递延费用） Deferred revenues（递延收入） Deficiency（亏损） Deficit（亏损）Defined benefit plan（固定收益计划） Defined contribution plan （固定缴款计划） Depletion（折耗） Depreciation（折旧）Depreciation expense（折旧费用） Differential analysis（差异分析） Differential cost（差异成本） Differential revenue （差异收入） Differential strategy（差异化战略） Direct labor cost（直接人工成本） Direct labor rate variance（直接人工工资率差异） Direct labor time variance（直接人工工时差异）Direct materials cost（直接材料成本） Direct materials price variance（直接材料价格差异）（直接材料价格差异） Direct materials purchases budget（直接材料采购预算）（直接材料采购---------------------------------------------------------------最新资料推荐------------------------------------------------------ 预算） Direct materials quantity variance（直接材料数量差异）（直接材料数量差异） Direct method（直接法） Direct write-off method（直接注销法） Discontinued operations（停止经营）Discount（贴现息；折价） Discount rate（贴现率） Dishonored note receivable（拒付应收票据） Dividend yield（股利收益率）Division（分部） Doomsday ration（终极流动比率） Double-entry accounting（复式会计） Drawing（提款） DuPont formula（杜邦公式） E Earnings per common share (EPS)（每股收益）Earnings per common share (EPS) on common stock（普通股每股收益） E-commerce（电子商务） Effective interest rate method （实际利率法）Effective rate of interest（实际利率）Electronic funds transfer (EFT)（电子资金转账） Elements of internal control（内部控制要素） Employee fraud（员工舞弊）Employee s earnings record（员工收入记录） Equity method（权益法） Equity securities（权益证券） Equivalent units of production（约当产量） Ethics（伦理） Expenses（费用）Extraordinary items（非常项目） F Factory overhead cost（制造费用） FICA tax（联邦社会保险税） Financial accounting （财务会计） Financial Accounting Standards Board (FASB)（财务会计准则委员会） Financial statements（财务报表） Finished goods inventory（完工产品存货） Finished goods ledger（完工5/ 12产品分类账） First-in, first-out (fifo) method（先进先出法）Fiscal year（会计年度） Fixed (plant) assets（固定资产） Fixed asset impairment（固定资产减值） Fixed assets（固定资产）Fixed costs（固定成本） Flexible budget（弹性预算） FOB (free on board) destination（目的地交货） FOB (free on board) shipping point（装运地交货）（装运地交货） Free cash flow（自由现金流量） Fringe benefits（额外福利） Future value（未来价值，终值） G General journal（普通日记账） General ledger（总分类账） Generally accepted accounting principles (GAAP)（公认会计原则） Goal conflict（目标冲突） Goodwill （商誉） Gross pay（工资总额） Gross profit（毛利） Gross profit method（毛利法） H Held-to-maturity securities（持有至到期证券） High-low method（高低点法） Horizontal analysis （水平分析） I Ideal standards（理想标准） Income from operations (operating income) （营业利润）（营业利润） Income statement（损益表） Income summary（收益汇总） Indirect method （间接法） Inflation（通货膨胀） Initial public offering (IPO)（首次公开招股） Intangible assets（无形资产） Internal controls（内部控制） Internal rate of return method（内含回报率法） Inventory shrinkage（存货损耗） Inventory turnover （存货周转率） Investment center（投资中心） Investment turnover（投资周转率） Investments（投资） Invoice（发票）---------------------------------------------------------------最新资料推荐------------------------------------------------------J Job cost sheet（分批成本计算单） Job order cost system（分批成本计算法） Journal（日记账） Journal entry（日记账分录）Journalizing（编制分录） Just-in-time (JIT) processing（适时加工制） L Last-in, first-out (lifo) method（后进先出法）Ledger（分类账） Leverage（杠杆收益） Liabilities（负债）Limited liability corporation (LLC)（有限责任公司）（有限责任公司） Liquidation（清算） Long-term liabilities（长期负债）Low-cost strategy（低成本战略） Lower-of-cost-or-market (LCM) method（成本与市价孰低法）（成本与市价孰低法） M Management Discussion and Analysis (MDA)（管理层讨论与分析） Managerial accounting（管理会计） Manufacturing business（制造企业）Manufacturing cells（制造单元） Margin of safety（安全边际）Market price approach（市场价格法） Markup（加成） Master budget（全面预算） Matching concept（配比概念） Materiality concept（重要性概念）Materials inventory（材料存货）Materials ledger（材料分类账） Materials requisitions（领料单） Maturity value（到期值） Merchandise inventory（商品存货） Merchandising business（商业企业） Merger（吸收合并）Minority interest（少数股权）Mixed cost（混合成本）Multiple-step income statement （多步式损益表） N Natural business year（自然营业年度） Negotiated price approach（协7/ 12议价格法） Net income（净利润） Net loss（净亏损） Net pay （工资净额） Net present value method（净现值法） Net realizable value（可变现净值） Nonparticipation preferred stock（非参与优先股）（非参与优先股） Note receivable（应收票据） Number of days sales in inventory（存货销售周期）（存货销售周期） Number of days sales in receivables（应收账款周转天数）（应收账款周转天数） Number of times interest charges are earned(利息保障倍数) O Operating leases（经营性租赁）Operating leverage（经营杠杆） Opportunity cost（机会成本）Other comprehensive income（其他全面收益） Other expense（其他费用） Other income（其它收入） Outstanding stock（流通在外股票） Overapplied factory overhead（制造费用过度分配）（制造费用过度分配） Owners equity（所有者权益） P Paid-in capital（实缴资本） Par（面值） Parent company（母公司）Partnership（合伙企业） Partnership agreement（合伙契约）Patents（专利权） Payroll（工资） Payroll register（工资表）Period costs（期间成本） Periodic method（定期盘存制）Permanent differences（永久性差异） Perpetual method（永续盘存制） Petty cash fund（备用金） Physical inventory（实地盘存） Post-closing trial balance（结账后试算平衡表）Posting（过账） Predetermined factory overhead rate（预定制造费用分配率）（预定制造费用分配率） Preferred stock（优先股）---------------------------------------------------------------最新资料推荐------------------------------------------------------ Premium（溢价） Prepaid expenses（预付费用） Present value （现值） Present value concept（现值概念） Present value index（现值指数） Present value of an annuity（年金现值）Price-earnings (P/E) ratio（市盈率） Price-earnings ratio （市盈率） Prior period adjustments（前期调整） Private accounting（内部会计） Proceeds（贴现净额） Process（流程；步骤）Process cost system（分步成本计算法）Process manufacturers（分步制造企业） Product cost concept（产品成本概念） Product costs（产品成本） Production budget（生产预算） Profit center（利润中心） Profit margin（销售利润率）Profitability（获利能力） Profit-volume chart（利润－产量图）Promissory note（承兑票据） Property, plant, and equipment （财产、厂房和设备）（财产、厂房和设备） Proprietorship(独资企业) Public accounting（公共会计） Purchase method(购买法) Purchase return or allowance（购货退回或折让） Purchases discounts（购货折扣） Purchases journal（采购日记账） Q Quick assets（速动资产） Quick ratio（速动比率） R Rate earned on common stockholders equity（普通股股东权益收益率） Rate earned on stockholders equity（股东权益收益率）（股东权益收益率） Rate earned on total assets（总资产收益率） Rate of return on investment (ROI)（投资回报率）（投资回报率） Ratio of fixed9/ 12assets to long-term liabilities（固定资产对长期负债比率）（固定资产对长期负债比率） Ratio of liabilities to stockholders equity（负债对股东权益比率）（负债对股东权益比率） Real accounts（实账户） Realization（变现） Receivables（应收款项） Receiving report（收货单） Relevant range（相关范围）Report form（报告式） Residual income（剩余收益） Residual value（残值）Responsibility accounting（责任会计）Responsibility center（责任中心）Restrictions（限制）Restructuring charge（重组费用） Retail inventory method（零售价格法） Retained earnings（留存收益） Retained earnings statement（留存收益表） Revenue expenditure（收益性支出）Revenue journal（收入日记账） Revenue recognition concept （收入确认概念） Revenues（收入） Reversing entry（转回分录） S Sales（销售收入） Sales budget（销售预算） Sales discounts（销售折扣） Sales mix（销售组合） Sales returns and allowances（销售退回与折让） Selling expenses（销售费用）Service business（服务企业） Service department charges（服务部门费用） Single-step income statement（单步式损益表）Sinking fund（偿债基金） Slide（滑位） Solvency（偿债能力）Special journals（专用日记账） Standard cost（标准成本）Standard cost systems（标准成本系统） Stated value（设定价值） Statement of cash flows（现金流量表） Statement of---------------------------------------------------------------最新资料推荐------------------------------------------------------ members equity（成员权益报表） Statement of owner s equity （所有者权益表） Statement of partnership equity（合伙企业权益表）（合伙企业权益表）Statement of partnership liquidation（合伙企业清算表）（合伙企业清算表） Statement of stockholders equity（股东权益表） Static budget（固定预算）Stock（股票） Stock dividend（股票股利） Stock split（股票分割） Stockholders（股东） Stockholders equity（股东权益）Straight-line method（直线法） Subsidiary company（子公司）Sunk cost(沉没成本) T T account（T 型账户） Target costing （目标成本法） Taxable income（应税所得） Temporary (nominal) accounts（临时性（虚）账户）（临时性（虚）账户） Temporary differences（暂时性差异） Temporary investments（临时性投资）Theory of constraints (TOC)（限制理论） Time tickets（计工单） Time value of money concept（货币时间价值概念）（货币时间价值概念） Total cost concept（完全成本概念） Trade discounts（商业折扣） Trade-in allowance（以旧换新折让）Trademark（商标） Trading securities（交易证券） Transfer price（转移价格） Transposition（换位） Treasury stock（库藏股票） Trial balance（试算平衡） Two-column journal（两栏式日记账） U Uncollectible accounts expense（坏账费用）Underapplied factory overhead（制造费用分配不足）（制造费用分11/ 12配不足） Underwriting firms（证券包销公司） Unearned revenue （预收收入） Unearned revenues（预收收入） Unit contribution margin（单位贡献毛益） Unit of measure concept（计量单位概念） Units-of-production method（产量法） Unrealized holding gain or loss（未实现持有利得或损失） V Value chain（价值链）Variable cost concept（变动成本概念） Variable costing（变动成本计算） Variable costs（变动成本） Venture capitalist (VC)（风险投资家） Vertical analysis（垂直分析） Volume variance（产量差异） Voucher（付款凭单） Voucher system（付款凭单制度） Work in process inventory（在产品存货） Work sheet（工作底稿） Working capital（营运资本） Yield（收益率） Zero-based budgeting（零基预算）。

经济学术语中英文对照

economist 经济学家socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济rural economics 农村经济liberal economy 自由经济mixed economy 混合经济political economy 政治经济学protectionism 保护主义autarchy 闭关自守primary sector 初级成分private sector 私营成分,私营部门public sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原understanding 约定concentration 集中holding company 控股公司trust 托拉斯cartel 卡特尔rate of growth 增长economic trend 经济趋势economic situation 经济形势infrastructure 基本建设standard of living 生活标准,生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞,萧条,不景气underdevelopment 不发达underdeveloped 不发达的developing 发展中的initial capital 创办资本frozen capital 冻结资金frozen assets 冻结资产fixed assets 固定资产real estate 不动产,房地产circulating capital, working capital 流动资本available capital 可用资产capital goods 资本货物reserve 准备金,储备金calling up of capital 催缴资本allocation of funds 资金分配contribution of funds 资金捐献working capital fund 周转基金revolving fund 循环基金,周转性基金contingency fund 意外开支,准备金reserve fund 准备金buffer fund 缓冲基金,平准基金sinking fund 偿债基金investment 投资,资产investor 投资人self-financing 自筹经费,经费自给current account 经常帐户 (美作:checking account)current-account holder 支票帐户 (美作:checking-account holder) cheque 支票 (美作:check)bearer cheque, cheque payable to bearer 无记名支票,来人支票crossed cheque 划线支票traveller's cheque 旅行支票chequebook 支票簿,支票本 (美作:checkbook)endorsement 背书transfer 转让,转帐,过户money 货币issue 发行ready money 现钱cash 现金ready money business, no credit given 现金交易,概不赊欠change 零钱banknote, note 钞票,纸币 (美作:bill)to pay (in) cash 付现金domestic currency, local currency] 本国货币convertibility 可兑换性convertible currencies 可自由兑换货币exchange rate 汇率,兑换率foreign exchange 外汇floating exchange rate 浮动汇率free exchange rates 自由汇兑市场foreign exchange certificate 外汇兑换券hard currency 硬通货speculation 投机saving 储装,存款depreciation 减价,贬值devaluation (货币)贬值revaluation 重估价runaway inflation 无法控制的通货膨胀deflation 通货紧缩capital flight 资本外逃stock exchange 股票市场stock exchange corporation 证券交易所stock exchange 证券交易所,股票交易所quotation 报价,牌价share 股份,股票shareholder, stockholder 股票持有人,股东dividend 股息,红利cash dividend 现金配股stock investment 股票投资investment trust 投资信托stock-jobber 股票经纪人stock company, stock brokerage firm 证券公司securities 有价证券share, common stock 普通股preference stock 优先股income gain 股利收入issue 发行股票par value 股面价格, 票面价格bull 买手, 多头bear 卖手, 空头assigned 过户opening price 开盘closing price 收盘hard times 低潮business recession 景气衰退doldrums 景气停滞dull 盘整ease 松弛raising limit 涨停板break 暴跌bond, debenture 债券Wall Street 华尔街short term loan 短期贷款long term loan 长期贷款medium term loan 中期贷款lender 债权人creditor 债权人debtor 债务人,借方borrower 借方,借款人borrowing 借款interest 利息rate of interest 利率discount 贴现,折扣rediscount 再贴现annuity 年金maturity 到期日,偿还日amortization 摊销,摊还,分期偿付redemption 偿还insurance 保险mortgage 抵押allotment 拨款short term credit 短期信贷consolidated debt 合并债务funded debt 固定债务,长期债务floating debt 流动债务drawing 提款,提存aid 援助allowance, grant, subsidy 补贴,补助金,津贴output 产出,产量producer 生产者,制造者productive, producing 生产的products, goods 产品consumer goods 消费品article 物品,商品manufactured goods, finished goods 制成品,产成品raw product 初级产品semifinished goods 半成品by-product 副产品foodstuffs 食品raw material 原料supply 供应,补给input 投入productivity 生产率productiveness 赢利性overproduction 生产过剩。

经济金融术语中英文对照

经济金融术语中英文对照D (2)E (3)F (3)G (5)J (8)K (10)L (11)M (12)N (13)P (13)Q (14)R (15)W (15)X (16)Y (18)Z (19)D打白条 issue IOU大额存单 certificate of deposit（CD）大额提现 withdraw deposits in large amounts大面积滑坡 wide-spread decline大一统的银行体制（all-in-one）mono-bank system呆账（请见“坏账”） bad loans呆账准备金 loan loss reserves（provisions）呆滞贷款 idle loans贷款沉淀 non-performing loans贷款分类 loan classification贷款限额管理 credit control;to impose credit ceiling贷款约束机制 credit disciplinary（constraint）mechanism代理国库 to act as fiscal agent代理金融机构贷款 make loans on behalf of other institutions 戴帽贷款 ear-marked loans倒逼机制 reversed transmission of the pressure for easing monetary condition道德风险 moral hazard地区差别 regional disparity第一产业 the primary industry第二产业 the secondary industry第三产业 the service industry;the tertiary industry 递延资产 deferrable assets订货不足 insufficient orders定期存款 time deposits定向募集 raising funds from targeted sources东道国（请见“母国”） host country独立核算 independent accounting短期国债 treasury bills对冲操作 sterilization operation;hedging对非金融部门债权 claims on non-financial sector多种所有制形式 diversified ownershipE恶性通货膨胀 hyperinflation二级市场 secondary marketF发行货币 to issue currency发行总股本 total stock issue法定准备金 required reserves;reserve requirement法人股 institutional shares法人股东 institutional shareholders法治 rule of law房地产投资 real estate investment放松银根 to ease monetary policy非现场稽核 off-site surveillance（or monitoring）非银行金融机构 non-bank financial institutions非赢利性机构 non-profit organizations分税制 assignment of central and local taxes;tax assignment system分业经营segregation of financial business （services）;division of business scope based on the type of financial institutions风险暴露（风险敞口） risk exposure风险管理 risk management风险意识 risk awareness风险资本比例 risk-weighted capital ratios风险资本标准 risk-based capital standard服务事业收入 public service charges;user's charges扶贫 poverty alleviation负增长 negative growth复式预算制double-entry budgeting;capital and current budgetary accountG改革试点 reform experimentation杠杆率 leverage ratio杠杆收购 leveraged buyout高息集资 to raise funds by offering high interest个人股 non-institutional shares根本扭转 fundamental turnaround（or reversal）公开市场操作 open market operations公款私存 deposit public funds in personal accounts公用事业 public utilities公有经济 the state-owned sector;the public sector公有制 public ownership工业成本利润率 profit-to-cost ratio工业增加值 industrial value added供大于求 supply exceeding demand;excessive supply鼓励措施 incentives股份合作企业 joint-equity cooperative enterprises股份制企业 joint-equity enterprises股份制银行 joint-equity banks固定资产贷款 fixed asset loans关税减免 tariff reduction and exemption关税减让 tariff concessions关税优惠 tariff incentives;preferential tariff treatment规范行为 to regularize（or standardize）…behavior规模效益 economies of scale国计民生 national interest and people's livelihood国家对个人其他支出 other government outlays to individuals 国家风险 country risk国际分工 international division of labor国际收支 balance of payments国有独资商业银行 wholly state-owned commercial banks国有经济（部门） the state-owned（or public）sector国有企业 state-owned enterprises（SOEs）国有制 state-ownership国有资产流失 erosion of state assets国债回购 government securities repurchase国债一级自营商 primary underwriters of government securities 过度竞争 excessive competition过度膨胀 excessive expansionH合理预期 rational expectation核心资本 core capital合资企业 joint-venture enterprises红利 dividend宏观经济运营良好 sound macroeconomic performance宏观经济基本状况 macroeconomic fundamentals宏观调控 macroeconomic management（or adjustment）宏观调控目标 macroeconomic objectives（or targets）坏账 bad debt还本付息 debt service换汇成本unit export cost;local currency cost of export earnings汇兑在途 funds in float汇兑支出 advance payment of remittance by the beneficiary's bank汇率并轨 unification of exchange rates活期存款 demand deposits汇率失调 exchange rate misalignment混合所有制 diversified（mixed）ownership货币政策态势 monetary policy stance货款拖欠 overdue obligations to suppliers过热J基本建设投资 investment in infrastructure基本经济要素 economic fundamentals基本适度 broadly appropriate基准利率 benchmark interest rate机关团体存款 deposits of non-profit institutions机会成本 opportunity cost激励机制 incentive mechanism积压严重 heavy stockpile;excessive inventory挤提存款 run on banks挤占挪用 unwarranted diversion of（financial）resources（from designated uses）技改投资 investment in technological upgrading技术密集型产品 technology-intensive product计划单列市 municipalities with independent planning status 计划经济 planned economy集体经济 the collective sector加大结构调整力度 to intensify structural adjustment加工贸易 processing trade加快态势 accelerating trend加强税收征管稽查 to enhance tax administration加权价 weighted average price价格放开 price liberalization价格形成机制 pricing mechanism减亏 to reduce losses简化手续 to cut red tape;to simplify（streamline）procedures 交投活跃 brisk trading缴存准备金 to deposit required reserves结构扭曲 structural distortion结构失调 structural imbalance结构性矛盾突出 acute structural imbalance结构优化 structural improvement（optimization）结汇、售汇 sale and purchase of foreign exchange金融脆弱 financial fragility金融动荡 financial turbulence金融风波 financial disturbance金融恐慌 financial panic金融危机 financial crisis金融压抑 financial repression金融衍生物 financial derivatives金融诈骗 financial fraud紧缩银根 to tighten monetary policy紧缩政策 austerity policies;tight financial policies经常账户可兑换 current account convertibility经济特区 special economic zones（SEZs）经济体制改革 economic reform经济增长方式的转变 change in the main source of economic growth（from investment expansion to efficiency gains）经济增长减速 economic slowdown;moderation in economic growth 经济制裁 economic sanction经营自主权 autonomy in management景气回升 recovery in business activity境外投资 overseas investment竞争加剧 intensifying competition局部性金融风波 localized（isolated）financial disturbance 迹象 signs of overheatingK开办人民币业务 to engage in RMB business可维持（可持续）经济增长 sustainable economic growth可变成本 variable cost可自由兑换货币 freely convertible currency控制现金投放 control currency issuance扣除物价因素 in real terms;on inflation-adjusted basis库存产品 inventory跨国银行业务 cross-border banking跨年度采购 cross-year procurement会计准则 accounting standardL来料加工 processing of imported materials for export离岸银行业务 off-shore banking（business）理顺外贸体制 to rationalize foreign trade regime利率杠杆的调节作用 the role of interest rates in resource allocation利润驱动 profit-driven利息回收率 interest collection ratio联行清算 inter-bank settlement连锁企业 franchise（businesses）;chain businesses良性循环 virtuous cycle两极分化growing income disparity;polarization in income distribution零售物价指数 retail price index（RPI）流动性比例 liquidity ratio流动资产周转率/流通速度 velocity of liquid assets流动资金贷款 working capital loans流通体制 distribution system流通网络 distribution network留购（租赁期满时承租人可购买租赁物） hire purchase垄断行业 monopolized industry（sector）乱集资 irregular（illegal）fund raising乱收费 irregular（illegal）charges乱摊派 unjustified（arbitrary）leviesM买方市场 buyer's market卖方市场 seller's market卖出回购证券 matched sale of repo贸易差额 trade balance民间信用 non-institutionalized credit免二减三 exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years明补 explicit subsidy明亏 explicit loss名牌产品 brand products母国（请见“东道国”） home countryN内部控制 internal control内部审计 internal audit内地与香港 the mainland and Hong Kong内债 domestic debt扭亏为盈 to turn a loss-making enterprise into a profitable one扭曲金融分配 distorted allocation of financial resources 农副产品采购支出 outlays for agricultural procurement农村信用社 rural credit cooperatives（RCCs）P泡沫效应 bubble effect泡沫经济 bubble economy培育新的经济增长点 to tap new sources of economic growth 片面追求发展速度 excessive pursuit of growth平衡发展 balanced development瓶颈制约 bottleneck（constraints）平稳回升 steady recovery铺底流动资金 initial（start-up）working capital普遍回升 broad-based recovery配套改革 concomitant（supporting）reforms配套人民币资金 lQ企业办社会 enterprises burdened with social responsibilities 企业集团战略 corporate group strategy企业兼并重组 company merger and restructuring企业领导班子 enterprise management企业所得税 enterprise（corporate）income tax企业效益 corporate profitability企业资金违规流入股市 irregular flow of enterprise funds into the stock market欠税 tax arrears欠息 overdue interest强化税收征管 to strengthen tax administration强制措施 enforcement action翘尾因素 carryover effect切一刀 partial application清理收回贷款 clean up and recover loans（破产）清算 liquidation倾斜政策 preferential policy区别对待 differential treatment趋势加强 intensifying trend全球化 globalization权益回报率 returns on equity（ROE）缺乏后劲 unsustainable momentumR绕规模贷款 to circumvent credit ceiling人均国内生产总值 per capita GDP人均收入 per capita income人民币升值压力 upward pressure on the Renminbi（exchange rate）认缴资本 subscribed capital软贷款 soft loans软预算约束 soft budget constraint软着陆 soft landingocal currency funding of…W外部审计 external audit外国直接投资 foreign direct investment （FDI）外汇储备 foreign exchange reserves外汇调剂 foreign exchange swap外汇占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings外向型经济 export-oriented economy外债 external debt外资企业 foreign-funded enterprises完善现代企业制度 to improve the modern enterprise system 完税凭证 tax payment documentation违法经营 illegal business委托存款 entrusted deposits稳步增长 steady growth稳健的银行系统 a sound banking system稳中求进 to make progress while ensuring stability无纸交易 book-entry（or paperless/scriptless）transaction 物价监测 price monitoringX吸纳流动性 to absorb liquidity稀缺经济 scarcity economy洗钱 money laundering系统内调度 fund allocation within a bank系统性金融危机 systemic financial crisis下岗工人 laid-off employees下游企业 down-stream enterprises现场稽核 on-site examination现金滞留（居民手中） cash held outside the banking system 乡镇企业 township and village enterprises（TVEs）消费物价指数 consumer price index（CPI）消费税 excise（consumption）tax消灭财政赤字to balance the budget;to eliminate fiscal deficit销货款回笼 reflow of corporate sales income to the banking system销售平淡 lackluster sales协议外资金额 committed amount of foreign investment新经济增长点 new sources of economic growth新开工项目 new projects;newly started projects新增贷款 incremental credit; loan increment; credit growth; credit expansion新增就业位置 new jobs;new job opportunities信贷规模考核 review the compliance with credit ceilings信号失真 distorted signals信托投资公司 trust and investment companies信息不对称 information asymmetry信息反馈 feedback（information）信息共享系统 information sharing system信息披露 information disclosure信用扩张 credir expansion信用评级 credit rating姓“资”还是姓“社”pertaining to socialism or capitalism;socialist orcaptialist行政措施 administrative measures需求膨胀 demand expansion; excessive demand虚伪存款 window-dressing deposits削减冗员 to shed excess labor force寻租 rent seeking迅速反弹 quick reboundY养老基金 pension fund一刀切universal application;non-discretionary implementation一级市场 primary market应收未收利息 overdue interest银行网点 banking outlets赢利能力 profitability营业税 business tax硬贷款（商业贷款） commercial loans用地审批 to grant land use right有管理的浮动汇率 managed floating exchange rate证券投资 portfolio investment游资（热钱） hot money有市场的产品 marketable products有效供给 effective supply诱发新一轮经济扩张 trigger a new round of economic expansion 逾期贷款 overdue loans;past-due loans与国际惯例接轨to become compatible with internationally accepted与国际市场接轨 to integrate with the world market预算外支出（收入） off-budget （extra-budgetary） expenditure （revenue）预调 pre-emptive adjustment月环比 on a month-on-month basis; on a monthly basisZ再贷款 central bank lending在国际金融机构储备头寸 reserve position in international financial institutions在人行存款 deposits at （with） the central bank在途资金 fund in float增加农业投入 to increase investment in agriculture增势减缓 deceleration of growth;moderation of growthmomentum增收节支措施revenue-enhancing and expenditure control measures增长平稳 steady growth增值税 value-added tax（VAT）涨幅偏高 higher-than-desirable growth rate;excessive growth 账外账 concealed accounts折旧 depreciation整顿 retrenchment;consolidation政策工具 policy instrument政策性业务 policy-related operations政策性银行 policy banks政策组合 policy mix政府干预 government intervention证券交易清算 settlement of securities transactions证券业务占款 funding of securities purchase支付困难 payment difficulty支付能力 payment capacity直接调控方式向 to increase the reliance on indirect policy instruments间接调控方式转变职能转换 transformation of functions职业道德 professional ethics指令性措施 mandatory measures指令性计划 mandatory plan;administered plan制定和实施货币政策 to conduct monetary policy;to formulate and implement monetary policy滞后影响 lagged effect中介机构 intermediaries中央与地方财政 delineation of fiscal responsibilities分灶吃饭重点建设 key construction projects;key investment project周期谷底 bottom（trough）of business cycle周转速度 velocity主办银行 main bank主权风险 sovereign risk注册资本 registered capital逐步到位 to phase in;phased implementation逐步取消 to phase out抓大放小 to seize the big and free the small（to maintain close oversight on the large state-ownedenterprises and subject smaller ones to market competition）专款专用 use of funds as ear-marked转贷 on-lending转轨经济 transition economy转机 turnaround转折关头 turning point准财政赤字 quasi-fiscal deficit准货币 quasi-money资本不足 under-capitalized资本充足率 capital adequacy ratio资本利润率 return on capital资本账户可兑换 capital account convertibility资不抵债 insolvent;insolvency资产负债表 balance sheet资产负债率liability/asset ratio;ratio of liabilities to assets资产集中 asset concentration资产贡献率 asset contribution factor资产利润率 return on assets （ROA）资产质量 asset quality资产组合 asset portfolio资金成本 cost of funding;cost of capital;financing cost资金到位 fully funded （project）资金宽裕 to have sufficient funds资金利用率 fund utilization rate资金缺口 financing gap资金体外循环 financial disintermediation资金占压 funds tied up自筹投资项目 self-financed projects自有资金 equity fund综合国力 overall national strength（often measured by GDP）综合效益指标 overall efficiency indicator综合治理 comprehensive adjustment（retrenchment）;over-haul 总成交额 total contract value总交易量 total amount of transactions总成本 total cost最后贷款人 lender of last resort。

股票中术语中英文对照以及解释

股票术语中英文对照以及解释套利(Arbitrage)在不同的市场同时买入和卖出单一证券，以赚取差价。

ffffff资产(Assets)公司的所有权，可以是有形的、无形的、固定或流动的。

ffffff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。

B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%。

fffff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。

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