金融支付清算系统术语大全(中英文对照)-读完1遍

金融术语中英对照（附中文释义）

金融术语中英对照（附中文释义）American Style Option：美式选择权自选择权契约成立之日起，至到期日之前，买方可以在此期间以事先约定的价格，随时要求选择权的卖方履行契约。

亦即，要求选择权的卖方依契约条件买入或卖出交易标的物。

Appreciation: 升值在外汇市场中，升值使指一个货币相对于另一个货币的价值增加。

Arbitrage: 套利在金融市场从事交易时，利用市场的失衡状况来进行交易，以获取利润的操作方式。

其主要操作方法有两种：一为利用同一产品，在不同市场的价格差异;一为利用在同一市场中各种产品的价格差异来操作。

不论是采用何种方法来进行套利交易，其产品或市场的风险程度必须是相等的。

Asset Allocation: 资产分配原则基于风险分散原则，资金经理在评估其资金需求，经营绩效与风险程度之后，将所持有的资产分散投资于各类型的金融产品中。

如股票、外汇、债券、贵金属、房地产、放款、定存等项，以求得收益与风险均衡的最适当资产组合(Optimum Assets Components).Asset/Liability Management(ALM): 资产负债管理由于金融机构的资产为各种放款及投资，而负债主要为各种存款，费用收入、或投资人委托之资金。

因此资产负债管理的目的，即在于使银行以有限的资金，在兼顾安全性(Safty)、流动性(Liquidity)、获利性(Profitability)及分散性(Diversification)的情况下，进行最适当的资产与负债的分配(Asset Allocation)。

At The Money: 评价选择权交易中，履行价格等于远期价格时称之为评价。

Bear Market: 空头市场(熊市)在金融市场中，若投资人认为交易标的物价格会下降，便会进行卖出该交易标的物的操作策略。

因交易者在卖出补回前，其手中并未持有任何交易标的物，故称为：“空头”。

所谓空头市场就是代表大部分的市场参与者皆不看好后市的一种市场状态。

金融常用词汇的中英文对照及注解

金融常用词汇的中英文对照及注解中文翻译详细解释SEC美国证券交易监督委员会（美国证监会）美国国会成立的政府委员会，负责监督证券市场及保障投资者的利益。

除此之外，委员会也负责监督美国的企业收购项目。

美国证监会由五名委员所组成。

美国证监会的法规旨在鼓励全面公开披露，以及保障投资公众，不会因为证券市场的欺诈或操控行为而蒙受损失。

一般来说，大部分美国发行都必须在美国证监会注册S&P标准普尔从风险的角度，对股票、企业及市政债券评定等级的机构。

此外，标准普尔也始创及追踪标准普尔指数，并发表多种金融及投资报告S&P500标准普尔500一个包含500种股票的指数，股票的选择根据市场规模、流通性及行业组别代表性。

这是一个按市场价值比重调整的指数，每种股票在指数的比重与其市场价值成正比SPV特殊功能公司 1.也称为 "不可能破产的公司" ，其业务限于对特定资产进行收购及融资。

特殊功能公司一般是一家子公司，基于其资产/负债结构与法律地位，即使母公司破产，特殊功能公司的责任仍然不受影响2.指一家可作为掉期及其他信贷敏感衍生工具的交易方，也称为 "衍生工具公司"Safe Harbor避风港1.在信誉良好情况下减低或取消负债的法律条款2.抗鲨条款（阻止不受欢迎收购的条款）的一种，目标公司收购一项表现恶劣的资产，以减低本身的吸引力，作为摫芊绺蹟3.会计方法的一种，旨在避开法律或税务监管，并可更简易地根据税务规则的准确条文预测税务结果Sales Per Share每股销售额计算过去12个月每股总收入的比率。

计算方法为一个财政年度的总收入除以该年度加权已发行股票数目Sales Tax销售税对零售货品或服务销售价格征收的税项Sales to Cash Flow Ratio 销售额与现金流比率衡量公司销售额相对现金流表现的比率计算方法为：每股销售额￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣每股现金流Salvage Value残值资产在有用寿命结束时出售可获得的预计价值Samurai Bond武士债券由日本以外公司在东京发行的日元债券Scarcity 稀有基本经济问题，人类有无穷欲望但资源却有限。

金融术语中英对照

金融术语中英对照金融指货币的发行、流通和回笼，贷款的发放和收回，存款的存入和提取，汇兑的往来等经济活动。

接下来小编为大家整理了金融术语中英对照，希望对你有帮助哦!安全网 safety net按可比口径 on comparable basis按轻重缓急 to prioritize暗补 implicit subsidy暗亏 hidden loss颁发营业执照 to license; to grant a license to办理存款业务 to take deposits保护农民的生产积极性to protect farmers’ incentive to produce备付金(超额准备金)excess reserves本外币并账consolidation of domestic and foreign currency accounts本外币对冲操作 sterilization operation本位利益 localized interest; departmentalism奔小康 to strive to prosper; to strive to become well-to-do 避税(请见“逃税”) tax avoidance币种搭配不当 currency mismatch币种构成 currency composition变相社会集资 disguised irregular (or illegal) fund raising表外科目(业务)off-balance-sheet items (operation)薄弱环节 weaknesses; loopholes不变成本 fixed cost不变价 at constant price; in real terms不动产 real estate不良贷款(资产)problem loans; non-performing loans (assets)从价税 ad valorem tax从紧控制 tight control存贷款比例 loan/deposit ratio存款保险体系 deposit insurance system存款货币银行 deposit money banks存款准备金 required reserves财务公司 finance companies财政赤字 fiscal deficit财政挤银行 fiscal pressure on the central bank (over monetary policy)财政政策与货币政策的配合coordination of fiscal and monetary policies采取循序渐进的方法 in a phased and sequenced manner操作弹性 operational flexibility操纵汇率 to manipulate exchange rate产品构成 product composition; product mix产品积压 stock pile; excessive inventory产销率current period inventory; (即期库存，不含前期库存)sales/output ratio产销衔接 marketability产业政策 industrial policy长期国债 treasury bonds敞口头寸 open position炒股 to speculate in the stock market承购包销 underwrite(securities)成套机电产品 complete sets of equipment; complete plant(s) 城市信用社 urban credit cooperatives (UCCs)城市合作银行urban cooperative banks; municipal united banks城市商业银行 municipal commercial banks城乡居民收入增长超过物价涨幅real growth in household income持续升温 persistent overheating重复布点 duplicate projects重置成本 replacement cost重组计划 restructuring plan筹资渠道 funding sources; financing channels初见成效 initial success出口统一管理、归口经营 canalization of exports出口退税 export tax rebate储蓄存款household deposits (不完全等同于西方的savings deposits，前者包括活期存款，后者不包括。

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。

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。

常见金融术语英汉对照与详解

�
)本成有持( yrraC-fo-tsoC )数因换转( rotcaF noisrevnoC )算清额净同合( gnitteN lautcartnoC )士瑞所交期洲欧( serutuF FNOC )易交续连( gnidarT suounitnoC )小大约合( eziS tcartnoC
)问顾易交品商( rosivdA gnidarT ytidommoC
�
)扣折( gnitnuocsiD
)�行央国德�行银邦联志意德( knabsednuB ehcstueD
)格价算结日( ecirP tnemeltteS yliaD )算结日每( tnemeltteS yliaD
)金证保通流的前目( nigraM gnitadiuqiL tnerruC )求请叉交( tseuqeR ssorC )型模坦斯宾鲁-斯罗-斯克考( ledoM nietsnibuR-ssoR-xoC )权期购认兑备( llaC derevoC )方手对( ytrapretnuoC )度曲凸( ytixevnoC )换转( noisrevnoC )票息( nopuoC )险避叉交( egdeH ssorC )易交叉交( edarT ssorC
)约合月即( tcartnoC tnorF
)场市部内围范大( tekraM edisnI dednetxE )位仓行执( noitisoP desicrexE )权期行执( noitpO desicrexE )行执( esicrexE )除排( noisulcxE )认确行执( noitamrifnoC noitucexE )格价行执( ecirP desicrexE )期到( noitaripxE
)权期内价( noitpO yenom-eht-nI )码编别识券证际国( rebmuN noitacifitnedI seitiruceS lanoitanretnI )差价品产跨( daerpS tcudorp-retnI )品产间区( tcudorP lavretnI

常用金融术语(中英对照)【精选文档】

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 Lot Trade) ：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（Repo Rate）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。

支付机构词汇表

中英文对照BIN 发卡方标示代码Consumption 消费e-Wallets电子钱包charge 消费recharge 充值withdrawal 提现refund 退款transfer 转账acquirer 收单safeguard 保障金settlement结算reconcile 清算remit 打款payment account 支付账户DCB - Dircet Carrier Billing 运营商收费DOB - Dircet Operator Billing 运营商收费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Accommodation 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Acquisition 收购Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场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American Depository Receipt栏目)ADS 美国存托股份(American Depository Share的英文缩写)Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后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。

常用金融财务词汇-中英对照

account number 帐目编号depositor 存户pay-in slip 存款单a deposit form 存款单a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to counter sign 双签to endorse 背书endorser 背书人to cash 兑现to honor a cheque 兑付to dishonor a cheque 拒付to suspend payment 止付cheque,check 支票cheque book 支票本order cheque 记名支票bearer cheque 不记名支票crossed cheque 横线支票blank cheque 空白支票rubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票traveler's cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandar's note 庄票，银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行National City Bank of New York 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank, national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商业信贷公司（贴现公司）neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接（对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate, bank rate 贴现率gold reserve 黄金储备money (financial) market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间。

常见金融术语英汉对照与详解

金融术语英汉对照
综合
� Account Type (账户类型) Accrued Interest (应计利息) Additional Margin (额外保证金) Alpha (阿尔法估算) American-style Option (美式期权) Application Programming Interface (应用程序接口) Arbitrage (套利) Ask (卖盘价) At-the-money Option (平价期权)
� Raw Data (原始数据) Reference Price (参考价格) Release (版本) Release Method (释放方法) Relevant Trades (相关交易) Remaining Lifetime (距离到期时间) Repurchase Transaction ("Repo") (回购交易)
� Omega (欧米加值) Opening (开盘) Opening Interest (未平仓量) Opening of a Position (开仓) Optimization (最优化) Option (期权) Option Premium (期权金) Option Price (期权价格) Option Pricing Model (OPM) (期权定价模式) Option Seller (期权卖出者) Order (指令) Order Book (指令簿) Order Type (指令类型) OTC Trades (Over-the-Counter Trades) (场外交易) Out-of-the-money Option (价外期权) Overdue Trade-Fail (延期交易未能履约)
� Back Month(s) (远期月份) Basis (基差) Basis Point Value (基点价值) Basis Trade (基差交易) Batch (批) Bear Spread (熊市跨价) Beta (贝塔系数) Bid (买盘价) Binomial Model (二项式模型) Block Trade (大宗交易) Bobl Futures (欧洲期交所德国中期债券期货) Bond (债券) Broker (经纪人) Bull Spread (牛市跨价) Bund Futures (欧洲期交所德国长期债券期货) Buxl® Futures (欧洲期交所德国联邦政府 30 年期国债期货)

金融支付清算系统术语大全(中英文对照)-读完1遍

金融支付清算系统术语大全（中英文对照）资料介绍：这里的词汇是在最合适的一致性基础上对本书中涉及到的(十国集团和欧共体)中央银行所使用的术语给出解。

它不打算对这些术语给出法律定义。

应该认识到，它在其他语言中未必能找到完全等同的术语。

咨询轧差（advisory netting)：见状态轧差。

受保支付系统(assured payment system)(aps)：一种价值交换系统中的协议。

其中，及时完成一笔支付指令的结算，需要第三方(主要是银行、银行辛迪加或者清算所)不可撤销的和无条件的承诺支持。

参见价值交换结算系统。

自动化清算所(automated clearing house)(ach)：一种电子清算系统，在系统中支付指令，主要借助磁介质或者通过电信网络在金融机构之间进行交换并由数据处理中心处理。

参见清算。

自动柜员机(automated teller machine)(ATM)：一种可以让已授权的用户，主要利用机器可读的塑料卡，从其帐户提取现金并可向用户提供不同种类的其他服务诸如余额查询、资金转帐和接收存款的机电设备。

ATM可以以联机实时查询授权数据库或者脱机两种方式运行。

银行汇票(bank draft)：在欧洲，该术语通常指一种由银行自身兑付的票据。

银行汇票由付方在银行购买并发送给收方，收方提交银行汇票给收方的开户银行，收方的开户银行对收方支付。

收方的开户银行再提交银行汇票给付方银行并由付方银行偿付。

在美国，该术语通常指由银行自身或者从其他银行兑付的汇票或者支票。

在银行本票中，银行既是出票人又是受票人。

在银行柜员支票中，一家银行是出票人，另一家银行是受票人。

银行汇票可能由银行按其自己的目的签发或者由客户购买并发送给收款人以清偿债。

批处理(batch)：一组支付指令和(或)证券转让指令以一个集合在处理点以不连续的时间间隔发送或处理。

受益所有权／权益(beneficial ownership/interest)：接收证券或其他金融票据的部分或全部所有权权益的权利(如收入、选举、转帐权)。

金融专业英语词汇大全

金融专业英语词汇大全一、基本金融术语1. 金融（Finance）：指货币的筹集、分配和管理活动。

2. 银行（Bank）：提供存款、贷款、支付结算等金融服务的机构。

3. 证券（Securities）：代表财产所有权或债权的凭证，如股票、债券等。

4. 投资（Investment）：将资金投入到某个项目或资产，以获取收益的行为。

5. 债务（Debt）：借款人向债权人承诺在一定期限内偿还本息的义务。

6. 股票（Stock）：股份有限公司发行的，代表股东对公司所有权和收益分配权的凭证。

7. 债券（Bond）：债务人向债权人发行的，承诺按一定利率支付利息并在到期日偿还本金的债务凭证。

8. 利率（Interest Rate）：资金的价格，反映资金借贷的成本。

9. 汇率（Exchange Rate）：一种货币兑换另一种货币的比率。

10. 通货膨胀（Inflation）：货币购买力下降，物价普遍持续上涨的现象。

二、金融衍生品词汇1. 金融衍生品（Financial Derivatives）：基于现货金融工具派生出来的新型金融工具。

2. 期货（Futures）：双方约定在未来某一时间、按约定的价格买卖某种标的物的合约。

3. 期权（Options）：买卖双方在未来一定期限内，按约定价格买入或卖出某种标的物的权利。

4. 掉期（Swap）：双方约定在未来某一时间，相互交换一系列现金流的合约。

5. 远期合约（Forward Contract）：双方约定在未来某一时间、按约定的价格买卖某种标的物的合约。

三、金融机构及监管部门词汇1. 中央银行（Central Bank）：国家金融政策制定和执行的机构，如中国人民银行。

2. 商业银行（Commercial Bank）：以盈利为目的，提供存款、贷款、支付结算等金融服务的银行。

3. 证券公司（Securities Company）：从事证券经纪、投资咨询、资产管理等业务的金融机构。

金融术语中英文对照之欧阳理创编

Backdoor listing借壳上市Backend load撤离费；后收用度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资产欠债表Balance sheet date年结日Balloon maturity到期年夜额归还Balloon payment期末年夜额归还Bank, Banker, Banking银行；银行家；银行业Bank for International Settlements国际结算银行(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基准失落期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猖狂抛售Bearer持票人Bearer stock不记名股票Behindthescene未开拓市场Below par低于平值Benchmark比较基准Benchmark mortgage pool按揭存款基准组合Beneficiary受益人Bermudan option百慕年夜期权百慕年夜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；买盘指由买方报出暗示愿意按此水平买入的一个价格。

Big Band金融变革Bill of exchange汇票Bills department押汇部Binary二元制；二进法（只有两个可能的结果）Binary option二元期权又称数字期权或非全有即全无期权。

金融常用词汇的中英文对照及注解2

英文术语中文翻译详细解释DJIA 道琼斯工业平均指数道琼斯工业平均指数是30种在纽约股票交易所及纳斯达克交易所买卖的重要股票的股价加权平均。

道琼斯工业平均指数于1896年由Charles Dow 始创DJTA 道琼斯交通平均指数道琼斯交通平均指数是20种在美国买卖的交通业股票的股价加权平均。

道琼斯工业平均指数于1884年始创DJUA 道琼斯公用事业平均指数道琼斯公用事业平均指数是15种在美国买卖的公用事业股票的股价加权平均。

道琼斯工业平均指数于1929年始创Data Mining 数据探索一种数据库应用，旨在探索大量数据之中存在的潜在模式Days PayableOutstanding (DPO)应付账款天数公司付款的平均天数，计算方法为：备注：公式也可以作：应收账款/（信用成本/天数）Days Sales Outstanding(DSO)应收账款天数公司收款的平均天数，计算方法为：备注：公式也可以作：应收账款/（信用销售额/天数）Debenture 公司债券无抵押债务，只依赖借方信用质量作为支持，并无抵押品，协议属于契约形式Debit 借项、借方增加资产或减低负债的会计入项Debt 债务一名人士或一家公司亏欠其他人士或公司的金钱Debt Equity Ratio 债务股本比衡量公司财务贡杆的指标，计算方法为将公司的长期债务除以股东权益，显示公司建立资产的资金来源中股本与债务的比例备注：部分投资者在计算时只采用需要支付利息的长期债务，而不采用总负债总负债‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾股东权益Debt Equity Swap 债换股交易一种再融资安排，债权人获得公司的股权，因而注销该公司亏欠的债项Debt Financing 债务融资一家公司通过向个人及/或机构投资者出售债券、票据筹集营运资金或资本开支。

个人或机构投资者借出资金，成为公司的债权人，并获得该公司还本付息的承诺Debt Ratio 负债比率财务比率的一种，计算方法为总债务除以总资产Debt Restructuring 债务重组有未偿还债务的企业修改债务协议，以争取更有利条款的行为Debt Security 债务证券证明投资者向发行人借出资金的证券。

银行专业术语金融英语(中英文对照)

1.现金业务：c a s h b u s i n e s s2.转账业务：transfer business3.汇兑业务：currency exchange business4.委托收款：commission receivables5.发放贷款：loans6.贷款收回：loan recovery7.贷款展期：loan extension8.办理银行汇票：apply for bank drafts9.收息：interest10托收：collection其他相关：帐目编号account number存户depositor存款单pay-in slip存款单a deposit form自动存取机a banding machine存款deposit存款收据deposit receipt私人存款private deposit存单certificate deposit存折deposit book信用卡credit card本金principal透支overdrafts overdraw双签a counter sign背书to endorse背书人endorser兑现to cash兑付to honor a cheque拒付to dishonor a cheque止付to suspend payment支票cheque ,check支票本cheque book记名支票order cheque不记名支票bearer cheque横线支票crossed cheque空白支票blank chequerubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票traveler's cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandar's note 庄票，银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行National City Bank of New York 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank, national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商业信贷公司（贴现公司）neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券。

支付结算系统术语与解释

支付结算系统术语与解释支付结算系统术语与解释Aassured payment system: an arrangement in an exchange-for-value system under which completion of timely settlement of a payment instruction is supported by an irrevocable and unconditional commitment from a third party (typically a bank, syndicate of banks or clearing house).受保支付系统：一种价值交换系统协议，其中，一笔支付指令的按时结算完成需要第三方（通常为银行、银行辛迪加、清算所）不可撤销与无条件的承诺支持。

automated clearing house: an electronic clearing system in which payment orders are exchanged among financial institutions, primarily via magnetic media or telecommunications networks, and handled by a data processing centre.自动化清算所（ACH）：一种电子清算系统，系统中支付指令主要通过磁介质或电信网络在金融机构之间进行交换并由数据处理中心处理。

automated teller machine: an electromechanical device that permits authorised users, typically using machine-readable plastic cards, to withdraw cash from their accounts and/or access other services, such as balance enquiries, transfer of funds or acceptance of deposits. ATMs may be operated either online with real-time access to an authorization database or offline.自动柜员机（ATM）：一种机电设备，授权用户通常可利用机器可读的塑料卡，从其帐户提取现金并可访问其他如余额查询、资金转帐、接收存款等服务。

参考资料：《国际结算》相关术语中英文对照与中文名词解释

参考资料：《国际结算》相关术语中英文对照国际结算 International Settlement有形贸易 Visible Trade无形贸易 Invisible Trade洗钱 Money Laundering支付协定 Payment Agreement国际结算制度 System of International Settlement支付系统 Payment System代表处 Representative Office代理处 Agency Office海外分、支行（境外联行） Overseas Sister Bank/Branch,Subbranch 代理银行 Correspondent Banks附属银行（子银行） Subsidiary Banks联营银行 Affiliated Banks银团银行 Consortium Bank票据 Instrument设权性 Right to Be Paid无因性 Non causative Nature要式性 Requisite in Form流通性 Negotiability可追索性 Recoursement基本当事人 Immediate Parties附属当事人 Remote Parties出票人 Drawer付款人 Payer，Drawee收款人 Payee背书人 Endorser被背书人 Endorsee持票人 Holder承兑人 Acceptor保证人 Guarantor汇票 Bill of Exchange限制性抬头 Restrictive Order指示性抬头 Demonstrative Order持票来人抬头 Payable to Bearer出票日期 Date of Issue出票人签字 Signature of the Drawer出票地点 Place of Payment付款地点 Place of Payment付款日期 Tenor见票即付 At Sight or on Demand定日付款 At a Fixed Date见票后定期付款 At a Fixed Period after Sight出票后定期付款 At a Fixed Period after Date付一不付二 Pay This First/Second Bill担当付款人 Person Designated as payer预备付款人 Referee in Case of Need必须提示承兑 Presentment for Acceptance Required 不得提示承兑 Acceptance Prohibited付对价持票人 Holder for Value正当持票人Holder in Due Course/Bona Fide Holder 银行汇票 Banker’s Draft商业汇票 Trade Bill承兑汇票Acceptance Bill银行承兑汇票 Banker’s Acceptance Bill商业承兑汇票 Trade’s Acceptance Bill即期汇票 Sight Draft ,Demand Draft远期汇票 Time Bill, Usance Bill光票 Clean Bill跟单汇票 Documentary Bill本票 Promissory Note商业本票Promissory Note银行本票 Cashier’s Order/Check国际汇票 Overseas Money Order支票 Cheque or Check出票 Issue背书 Indorsement承兑 Acceptance保证 Guarantee保付 Certified to Pay提示 Presentation付款 Payment拒付 Dishonour追索 Recourse顺汇 Remittance逆汇 Reverse Remittance汇款人 Remitter汇出行 Remitting Bank汇入行 Paying Bank收款人 Payee电汇 Telegraphic Transfer信汇 Mail Transfer票汇 Remittance by Banker’s Demand Draft预付货款 Payment in Advance货到付款 Payment after Arrival of the Goods托收 Collection委托人 Principal托收行 Remitting Bank代收行 Collecting Bank付款人 Drawee提示行 Presenting Bank托收申请书 Collection Application托收委托书 Collection Advice信用证 Letter of Credit议付行 Negotiating Bank偿付行 Reimbursing Bank开证申请人Applicant开证行 Issuing Bank受益人 Beneficiary通知行 Advising Bank保兑行 Confirming Bank付款行 Paying Bank光票信用证 Clean Credit跟单信用证 Document Credit不可撤销信用证Irrevocable Credit可撤销信用证 Revocable Credit保兑信用证 Confirmed Credit不保兑信用证 Unconfirmed Credit即期付款信用证 Sight Payment Credit延期付款信用证 Deferred Payment Credit承兑信用证 Acceptance Credit转让信用证 Transferable Credit不可转让信用证 Nor-transferable Credit背对背信用证 Back to Back Credit循环信用证 Revolving Credit预支信用证 Anticipatory Credit银行保函 Letter of Guarantee申请人 Applicant/Principal受益人 Beneficiary担保行 Guarantor Bank通知行 Advising Bank转开行 Reissuing Bank反担保行 Counter Guarantor Bank保兑行 Confirming Bank投标保函 Tender Gurantee履约保函 Performance Gurantee预付款保函 Advanced Payment Gurantee质量保函Quality Gurantee关税保付保函 Customs Gurantee付款保函 Payment Gurantee延期付款保行 Defeerd Payment Gurantee补偿贸易保函 Compensation Gurantee来料加工保函 Processing Gurantee租赁保函 Lease Gurantee借款保函 Loan Gurantee保释金保函 Bail Bond票据保付保函Gurantee For Bill费用保付保函 Payment Gurantee for Commission 备用信用证 Stand-by Letter of Credit单据 Documents商业发票 Commercail Invoice首文 Heading正文Body海关发票 Customs Invoice形式发票 Proforma Invoice领事发票 Consular Invoice样品发票 Sample Invoice广商发票 Manufacturer Invoice证实发票 Certified Invoice货物运输单据 Transport documents海运提单Marine Bill of Loading托运人 Shipper/Consignor承运人 Carrier收货人 Consignee受让人 Transferee or Assignee已装船提单 Shipped on Board待运提单 Received for Shipment直达提单Direct B/L转船提单 Transshipmen B/L联运提单 Through B/L清洁提单 Clean B/L不清洁提单 Unclean B/L记名提单 Straight B/L不记名提单 Open B/L指示性提单 Order B/L简式提单 Short Form B/L全式提单 Long Form B/L班轮提单 Liner B/L租船提单 Charter B/L运输代理行提单 Horse B/L过期提单 Stale B/L倒签提单Anti-dated B/L集装箱运输提单 Container B/L多式运输 Multimodal Transport多是运输单据Multimodal Transport Document不可流通转让的海运单 Non-negotiable Sea Waybill租船合约提单 Charter Party Bill of Lading航空运单 Airway Bill基本险 Chief Risk一般附加险 Additional Risk特殊附加险 Special Additional Risk保险单 Insurance Policy预约保险单Open Policy of Open Cover保险凭证 Insurance Certificate保险声明 Insurance Declaration联合凭证 Combined Certificate暂保单 Cover Note商品验证说明 Inspection Certificate产地证明书 Certificate of Origin包装单据 Packing Document装货箱 Packing List重量单 Weight List打包贷款 Packing Credit/Loan出口押汇 Outward Bill质押书 Letter of Hypothecation出口托收押汇 Advance against Documentary Collection 银行承兑 Bank’s Acceptance票据贴现 Bill Discount出口发票 Invoice Discounting进口开证额度 Limits for Issuing of Credit信托收据 Trust Receipt, T.R, T/R留置权书 Letter of Lien进口押汇 Inward Bills进口信用证押汇 Inward Bill Receivables买房远期信用证 Buyer’s Usance L/C提货担保 Delivery against Bank Guarantee国际保理 International Factoring销售分户账管理 Maintenance of The Sales Ledger债款回收 Collection from Debtors信用销售控制 Credit Control坏账担保 Full Protection Against Bad Debts贸易融资 Trade Financing福费廷 Forfaiting贴现率 Discount Rate承诺费 Commitment Fee利息补贴 Interest Make-up侨汇 Overseas Chinese Remittance外币兑换业务 Exchange of Foreign Currency旅行支票 Traveler’s Cheque信用卡 Credit Card万事达卡 Master Card维萨卡 VISA Card运通卡 American Express Card大莱卡 Diners Club Car国际贸易结算：以票据为基础，单据为条件，银行为中枢，结算与融资相结合的非现金结算体系。

(完整word版)金融术语中英文对照(word文档良心出品)

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。