1、精選優質文檔-傾情為你奉上金融英語（術語） inflation 通貨膨脹deflation 通貨緊縮tighter credit 緊縮信貸monetary policy 貨幣政策foreign exchange 外匯spot transaction 即期交易forward transaction 遠期交易option forward transaction 擇期交易swap transaction 調期交易quote 報價settlment and delivery 交割Treasury bond 財政部公債current-account 經常項目pickup in rice 物價上漲Fede

2、ral Reserve 美聯儲buying rate 買入價selling rate 賣出價spread 差幅contract 合同at par 平價premium 升水discount 貼水direct quoation method 直接報價法indirect quoation method 間接報價法dividend 股息domestic currency 本幣floating rate 浮動利率parent company 母公司credit swap 互惠貸款venture capital 風險資本book value 帳面價值physical capital 實際資本IPO(ini

3、tial public offering) 新股首發；首次公開發行job machine 就業市場welfare capitalism 福利資本主義collective market cap 市場資本總值glolbal corporation 跨國公司transnational status 跨國優勢transfer price 轉讓價格consolidation 兼并leverage 杠桿financial turmoil/meltdown 金融危機file for bankruptcy 申請破產bailout 救助take over 收購buy out 購買(某人的)產權或全部貨物go u

4、nder 破產take a nosedive （股市）大跌tumble 下跌falter 搖搖欲墜on the hook 被套住shore up confidence 提振市場信心stave off 擋開, 避開,liquidate assets 資產清算at fire sale prices 超低價sell-off 證券的跌價 reserve 儲備note 票據discount貼現circulate流通central bank 中央銀行the Federal Reserve System聯邦儲備系統credit union 信用合作社paper currency 紙幣credit

5、creation 信用創造branch banking 銀行分行制unit banking 單一銀行制out of circulation 退出流通capital stock股本at par以票面價值計electronic banking電子銀行banking holding company 公司銀行the gold standard金本位the Federal Reserve Board 聯邦儲備委員會the stock market crash 股市風暴reserve ratio 準備金比率  division of labor 勞動分工commodity money

6、商品貨幣legal tender 法定貨幣fiat money 法定通貨a medium of exchange交換媒介legal sanction法律制裁face value面值liquid assets流動資產illiquidl assets非流動資產the liquidity scale 流動性指標real estate 不動產checking accounts,demand deposit,checkable deposit 活期存款time deposit 定期存款negotiable order of withdrawal accounts 大額可轉讓提款單money market

7、 mutual funds 貨幣市場互助基金repurchase agreements 回購協議certificate of deposits存單bond 債券stock股票travelers'checks 旅行支票small-denomination time deposits小額定期存款large-denomination time deposits大額定期存款bank overnight repurchase agreements 銀行隔夜回購協議bank long-term repurchase agreements 銀行長期回購協議thrift institutions 存款

8、機構financial institution 金融機構commercial banks商業銀行a means of payment 支付手段a store of value儲藏手段a standard of value價值標準 deficit 虧損roll展期wholesale批發default不履約auction拍賣collateralize擔保markup價格的漲幅dealer交易員broker經紀人pension funds 養老基金face amount面值commerical paper商業票據banker's acceptance銀行承兌匯票Fed fund 聯

9、邦基金eurodollar歐洲美元treasury bills 國庫券floating-rate 浮動比率fixed-rate 固定比率default risk 拖欠風險credit rating信譽級別tax collection稅收money market貨幣市場capital market資本市場original maturity 原始到期期限surplus funds過剩基金syndication辛迪加underwrite包銷，認購hedge對沖買賣、套期保值innovation到期交易spread利差principal本金swap掉期交易eurobond market 歐洲債券市場e

10、uronote歐洲票據Federal Reserve Bank (FRB)聯邦儲備銀行unsecured credit無擔保貸款fixed term time deposit定期支付存款lead bank牽頭銀行neogotiable time  deposit議付定期存款inter-bank money market銀行同業貨幣市場medium term loan 中期貸款syndicated credit銀團貸款merchant bank商業銀行portfolio management 有價債券管理lease financing租賃融資note issurance fa

11、cility票據發行安排bearer note不記名票價underwriting facility包銷安排floating-rate note 浮動利率票據bond holder債券持持有者London Interbank Offered Rate(LIBOR)倫敦同業優惠利率back-up credit line備用信貸額promissory note(P.N.p/n)本票revolving cerdit 循環信用證，即revolving letter of creditnon interest-bearing reserves無息儲備金interest rate controls 利率管制

12、interest rate ceiling 利率上限interest rate floor 利率下限破產 insolvency有償還債務能力的 solvent合同 contract匯率 exchange rate私營部門 private sector財政管理機構 fiscal authorities寬松的財政政策 slack fiscal policy稅法 tax bill財政 public finance財政部 the Ministry of Finance平衡預算 balanced budget繼承稅 inheritance tax貨幣主義者 monetariest增值稅 VAT (val

13、ue added tax)收入 revenue總需求 aggregate demand貨幣化 monetization赤字 deficit經濟不景氣 recessiona period when the economy of a country is notsuccessful, business conditions are bad, industrialproduction and trade are at a low level and thereis a lot of unemployment經濟好轉 turnabout復蘇 recovery成本推進型 cost push貨幣供應 mo

14、ney supply生產率 productivity勞動力 labor force實際工資 real wages成本推進式通貨膨脹 cost-push inflation需求拉動式通貨膨脹 demand-pull inflation雙位數通貨膨脹 double- digit inflation極度通貨膨脹 hyperinflation長期通貨膨脹 chronic inflation治理通貨膨脹 to fight inflation最終目標 ultimate goal壞的影響 adverse effect擔保 ensure貼現 discount蕭條的 sluggish認購 subscribe t

15、o支票帳戶 checking account貨幣控制工具 instruments of monetry control借據 IOUs(I owe you)本票 promissory notes貨幣總監 controller of the currency拖收系統 collection system支票清算或結算 check clearing資金劃撥 transfer of funds可以相信的證明 credentials改革 fashion被纏住 entangled貨幣聯盟 Monetary Union再購協議 repo精明的討價還價交易 horse-trading歐元 euro公共債務 me

16、mbership criteria匯率機制 REM儲備貨幣 reserve currency勞動密集型 labor-intensive股票交易所 bourse競爭領先 frontrun牛市 bull market非凡的牛市 a raging bull規模經濟 scale economcies買方出價與賣方要價之間的差價 bid-ask spreads期貨（股票） futures經濟商行 brokerage firm回報率 rate of return股票 equities違約 default現金外流 cash drains經濟人傭金 brokerage fee存款單 CD(certificat

17、e of deposit)營業額 turnover資本市場 capital market布雷頓森林體系 The Bretton Woods System經常帳戶 current account套利者 arbitrager遠期匯率 forward exchange rate即期匯率 spot rate實際利率 real interest rates貨幣政策工具 tools of monetary policy銀行倒閉 bank failures跨國公司 MNC ( Multi-National Corporation)商業銀行 commercial bank商業票據 comercial pape

18、r利潤 profit本票，期票 promissory notes監督 to monitor傭金（經濟人） commission brokers套期保值 hedge有價證券平衡理論 portfolio balance theory外匯儲備 foreign exchange reserves固定匯率 fixed exchange rate浮動匯率 floating/flexible exchange rate貨幣選擇權（期貨） currency option套利 arbitrage合約價 exercise price遠期升水 forward premium多頭買升 buying long空頭賣跌

19、selling short按市價訂購股票 market order股票經紀人 stockbroker國際貨幣基金 the IMF七國集團 the G-7監督 surveillance同業拆借市場 interbank market可兌換性 convertibility軟通貨 soft currency限制 restriction交易 transaction充分需求 adequate demand短期外債 short term external debt匯率機制 exchange rate regime直接標價 direct quotes資本流動性 mobility of capital赤字 de

20、ficit本國貨幣 domestic currency外匯交易市場 foreign exchange market國際儲備 international reserve利率 interest rate資產 assets國際收支 balance of payments貿易差額 balance of trade繁榮 boom債券 bond資本 captial資本支出 captial expenditures商品 commodities商品交易所 commodity exchange期貨合同 commodity futures contract普通股票 common stock聯合大企業 conglo

21、merate貨幣貶值 currency devaluation通貨緊縮 deflation折舊 depreciation貼現率 discount rate歸個人支配的收入 disposable personal income從業人員 employed person匯率 exchange rate財政年度fiscal year自由企業 free enterprise國民生產總值 gross antional product庫存 inventory勞動力人數 labor force債務 liabilities市場經濟 market economy合并 merger貨幣收入 money income

22、跨國公司 Multinational Corproation個人收入 personal income優先股票 preferred stock價格收益比率 price-earning ratio優惠貸款利率 prime rate利潤 profit回報 return on investment使貨幣升值 revaluation薪水 salary季節性調整 seasonal adjustment關稅 tariff失業人員 unemployed person效用 utility價值 value工資 wages工資價格螺旋上升 wage-price spiral收益 yield補償貿易 compensa

23、tory trade, compensated deal儲蓄銀行 saving banks歐洲聯盟 the European Union單一的實體 a single entity抵押貸款 mortgage lending業主產權 owner's equity普通股 common stock無形資產 intangible assets收益表 income statement營業開支 operating expenses行政開支 administrative expenses現金收支一覽表 statement of cash flow貿易中的存貨 inventory收益 proceeds投

24、資銀行 investment bank機構投資者 institutional investor壟斷兼并委員會 MMC招標發行 issue by tender定向發行 introduction代銷 offer for sale直銷 placing公開發行 public issue信貸額度 credit line國際債券 international bonds歐洲貨幣Eurocurrency利差 interest margin以所借的錢作抵押所獲之貸款 leveraged loan權利股發行 rights issues凈收入比例結合 net income gearing證券行業詞匯share, e

25、quity, stock股票、股權;bond, debenture, debts債券;negotiable share可流通股份;convertible bond可轉換債券;treasury/government bond國庫券/政府債券;corporate bond企業債券;closed-end securities investment fund 封閉式證券投資基金;open-end securities investment fund 開放式證券投資基金;fund manager基金經理/管理公司;fund custodian bank 基金托管銀行;market capitalizat

26、ion 市值;p/e ratio 市盈率;(price/earning)mark-to-market逐日盯市;payment versus delivery 銀券交付;clearing and settlement 清算/結算;commodity/financial derivatives 商品/金融衍生產品;put / call option 看跌/看漲期權;margins, collateral 保證金;rights issue/offering 配股;bonus share 紅股;dividend紅利/股息;ADR美國存托憑證/存股證;(American Depository Recei

27、pt)GDR全球存托憑證/存股證;(Global Depository Receipt)retail/private investor 個人投資者/散戶;institutional investor機構投資者;broker/dealer 券商;proprietary trading 自營;insider trading/dealing 內幕交易;market manipulation 市場操縱;prospectus招股說明書;IPO 新股/初始公開發行;(Initial Public Offering)merger and acquisition收購兼并。  會計與銀行業務

28、用語 (匯總) 匯款用語匯款|寄錢 to remit|to send money寄票供取款|支票支付 to send a cheque for payment寄款人 a remitter收款人 a remittee匯票匯單用語國外匯票 foreign Bill國內匯票 inland Bill跟單匯票 documentary bill空頭匯票 accommodation bill原始匯票 original bill改寫|換新票據 renewed bill即期匯票 sight bill|bill on demand. days after date|. days' af

29、ter date . 日后付款. months after date|. months' after date . 月后付款見票后. 日付款. days' after sight|. days' sight見票后. 月付款. months' after sight|. months' sight同組票據 set of bills單張匯票 sola of exchange|sole of exchange遠期匯票 usance bill|bill at usance長期匯票 long bill短期匯票 short bill逾期匯票 overdue bill

30、寬限日期 days of grace電匯 telegraphic transfer (T.T)郵匯 postal order|postal note (Am.)|post office order|money order本票 promissory note (P/N)押匯負責書|押匯保證書 letter of hypothecation副保|抵押品|付屬擔保物 collateral security擔保書 trust receipt|letter of indemnity承兌|認付 acceptance單張承兌 general acceptance有條件承兌 qualified accepta

31、nce附條件認付 conditional acceptance部分認付 partial acceptance拒付|退票 dishonour拒絕承兌而退票 dishonour by non-acceptance由于存款不足而退票 dihonour by non-payment提交 presentation背書 endorsement|indorsement無記名背書 general endorsement|blank endorsement記名式背書 special endorsement|full endorsement附條件背書 conditional endorsement限制性背書 re

32、strictive endorsement無追索權背書 endorsement without recourse期滿|到期 maturity托收 collection新匯票|再兌換匯票 re-exchange|re-draft外匯交易 exchange dealing|exchange deals匯兌合約 exchange contract匯兌合約預約 forward exchange contract外匯行情 exchange quotation交易行情表 course of exchange|exchange table匯價|兌換率 exchange rate|rate of exchan

33、ge官方匯率 official rate掛牌匯率|名義匯率 nominal rate現匯匯率 spot rate電匯匯率|電匯率| T.T. rate|telegraphic transfer rate兌現率|兌現匯率 demand rate長期匯率 long rate私人匯票折扣率 rate on a private bill遠期匯票兌換率 forward rate套價|套匯匯率|裁定外匯行情 cross rate付款匯率 pence rate當日匯率|成交價 currency rate套匯|套價|公斷交易率 arbitrage匯票交割|匯票議付 negotiation of draft交易

34、人|議付人 negotiator票據交割|讓與支票票據議付 to negotiatie a bill折扣交割|票據折扣 to discount a bill票據背書 to endorse a bill應付我差額51,000美元 a balance due to us of $51,000|a balance in our favour of $ 51,000收到匯款 to receive remittance填寫收據 to make out a receipt付款用語付款方法 mode of payment現金付款 payment by cash|cash payment|payment by

35、 ready cash以支票支付 payment by cheque以匯票支付 payment by bill以物品支付 payment in kind付清|支付全部貨款 payment in full|full payment支付部分貨款|分批付款 payment in part|part payment|partial payment記帳付款|會計帳目內付款 payment on account定期付款 payment on term年分期付款 annual payment月分期付款 monthly payment|monthly instalment延滯付款 payment in arr

36、ear預付貨|先付 payment in advance|prepayment延付貨款 deferred payment立即付款 prompt payment|immediate payment暫付款 suspense payment延期付款 delay in payment|extension of payment支付票據 payment bill名譽支付|干與付款 payment for honour|payment by intervention結帳|清算|支付 settlement分期付款 instalment滯付|拖欠|尾數款未付 arrears特許拖延付款日 days of gra

37、ce保證付款 del credere付款 to pay|to make payment|to make effect payment結帳 to settle|to make settlement|to make effect settlement|to square|to balance支出|付款 to defray|to disburse結清 to clear off|to pya off請求付款 to ask for payment|to request payment懇求付帳 to solicit payment拖延付款 to defer payment|to delay payment

38、付款被拖延 to be in arrears with payment還債 to discharge迅速付款 to pay promptly付款相當迅速 to pay moderately well|to pay fairly well|to keep the engagements regularly付款相當慢 to pay slowly|to take extended credit付款不好 to pay badly|to be generally in arrear with payments付款頗為惡劣 to pay very badly|to never pay unless for

39、ced拒絕付款 to refuse payment|to refuse to pay|to dishonour a bill相信能收到款項 We shall look to you for the payment|We shall depend upon you for thepayment |We expect payment from you惠請付款 kindly pay the amount|please forward payment|please forward a cheque.我將不得不采取必要步驟運用法律手段收回該項貨款 I shall be obliged to take t

40、henecessary steps to legally recover the amount. |I shall be compelled to take steps to enforcepayment.惠請寬限 let the matter stand over till then.|allow me a short extension of time. |Kindlypostpone the time for payment a little longer.索取利息 to charge interest附上利息 to draw interest|to bear interest|to a

41、llow interest生息 to yield interest生息3% to yield 3%存款 to deposit in a bank|to put in a bank|to place on deposit|to make deposit在銀行存款 to have money in a bank|to have a bank account|to have money on deposit向銀行提款 to withdraw one's deposit from a bank換取現金 to convert into money|to turn into cash|to rea

42、lize折扣用語  從價格打10%的折扣 to make a discount of 10% off the price|to make 10%discount off the price打折扣購買 to buy at a discount打折扣出售 to sell at a discount打折扣-讓價 to reduce|to make a reduction減價 to deduct|to make a deduction回扣 to rebate現金折扣 cash discount貨到付款|現金提貨 cash on deliver (C.O.D.)貨到付現款 cash

43、on arrival即時付款 prompt cash凈價|最低價格付現 net cash現金付款 ready cash即期付款 spot cash|cash down|cash on the nail憑單據付現款 cash against documents憑提單付現款 cash against bills of lading承兌交單 documents against acceptance (D/A)付款交單 documents against payment (D/P)折扣例文除非另有說明, 30日后全額付現, 如有錯誤, 請立即通知。Net cash 30 days unless spe

44、cified otherwise. Advise promptly if incorrect.付款條件: 30日后全額付現, 10日后付現打2%折扣, 過期后付款時, 加上利率為6%的利息。Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.付款條件: 月底后10日后付現2%折扣, 現在付現3%折扣, 否則, 全額付現。  Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly

45、 net. 財會名詞（1）會計與會計理論會計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權人 Creditor 財務會計 Financial Accounting 管理會計 Management Accounting 成本會計 Cost Accounting 私業會計 Private Accounting 公眾會計 Public Accounting注冊會計師 CPA Certified Public Accountant國際會計準則委員會 IASC 美國注冊會計師協會 AICPA 財務會計準則委員會 FAS

46、B 管理會計協會 IMA美國會計學會 AAA 稅務稽核署 IRS 獨資企業 Proprietorship合伙人企業 Partnership 公司 Corporation會計目標 Accounting Objectives 會計假設 Accounting Assumptions會計要素 Accounting Elements 會計原則 Accounting Principles會計實務過程 Accounting Procedures 財務報表 Financial Statements財務分析 Financial Analysis會計主體假設 Separate-entity Assumption貨

47、幣計量假設 Unit-of-measure Assumption持續經營假設 Continuity(Going-concern) Assumption會計分期假設 Time-period Assumption 資產 Asset 負債 Liability業主權益 Owner's Equity 收入 Revenue 費用 Expense 收益 Income 虧損 Loss歷史成本原則 Cost Principle收入實現原則 Revenue Principle配比原則 Matching Principle全面披露原則 Full-disclosure (Reporting) principl

48、e客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle重大性原則 Materiality Principle穩健性原則 Conservatism Principle權責發生制 Accrual Basis 現金收付制 Cash Basis財務報告 Financial Report 流動資產 Current assets流動負債 Current Liabilities 長期負債 Long-term Liabilities投入資本 Contributed Capital留存收益 Retai

49、ned Earning（2）會計循環會計循環 Accounting Procedure/Cycle會計信息系統 Accounting information System帳戶 Ledger 會計科目 Account 會計分錄 Journal entry原始憑證 Source Document 日記帳 Journal總分類帳 General Ledger 明細分類帳 Subsidiary Ledger試算平衡 Trial Balance 現金收款日記帳 Cash receipt journal現金付款日記帳 Cash disbursements journal銷售日記帳 Sales Journa

50、l 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet調整分錄 Adjusting entries 結帳 Closing entries（3）現金與應收帳款現金 Cash 銀行存款 Cash in bank 庫存現金 Cash in hand流動資產 Current assets 償債基金 Sinking fund定額備用金 Imprest petty cash 支票 Check(cheque)銀行對帳單 Bank statement銀行存款調節表 Bank reconciliation statement在途存款 Outst

51、anding deposit 在途支票 Outstanding check應付憑單 Vouchers payable 應收帳款 Account receivable應收票據 Note receivable 起運點交貨價 F.O.B shipping point目的地交貨價 F.O.B destination point 商業折扣 Trade discount現金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance

52、損益表法 Income statement approach 資產負債表法 Balance sheet approach帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method帶息票據 Interest bearing note 不帶息票據 Non-interest bearing note出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate到期日 Maturity date 本票 Promissory note 貼現 Discount背書 Endorse 拒付費 Protest fee（

53、4）存貨存貨 Inventory 商品存貨 Merchandise inventory 產成品存貨 Finished goods inventory在產品存貨 Work in process inventory原材料存貨 Raw materials inventory起運地離岸價格 F.O.B shipping point目的地抵岸價格 F.O.B destination寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee定期盤存 Periodic inventory 永續盤存 Perpetual inventory購貨 Purchase 購貨折讓和折扣 Pur

54、chase allowance and discounts存貨盈余或短缺 Inventory overages and shortages分批認定法 Specific identification 加權平均法 Weighted average先進先出法 First-in, first-out or FIFO后進先出法 Lost-in, first-out or LIFO 移動平均法 Moving average成本或市價孰低法 Lower of cost or market or LCM市價 Market value 重置成本 Replacement cost可變現凈值 Net realiza

55、ble value上限 Upper limit 下限 Lower limit 毛利法 Gross margin method零售價格法 Retail method 成本率 Cost ratio（5）長期投資長期投資 Long-term investment 長期股票投資 Investment on stocks長期債券投資 Investment on bonds 成本法 Cost method權益法 Equity method合并法 Consolidation method 股利宣布日 Declaration date股權登記日 Date of record 除息日 Ex-dividend d

56、ate 付息日 Payment date 債券面值 Face value, Par value債券折價 Discount on bonds 債券溢價 Premium on bonds票面利率 Contract interest rate, stated rate市場利率 Market interest ratio, Effective rate普通股 Common Stock 優先股 Preferred Stock現金股利 Cash dividends股票股利 Stock dividends 清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直線攤銷法 Straight-Line method of amortization實際利息攤銷法 Effective-interest method of amortization（6）固定資產固定資產 Plant assets or Fixed assets 原值 Original value預計使用年限 Expected useful life預計殘值 Estimated residual value 折舊費用 Depreciation expense累計折舊 Accumulated depreciation 帳面價值 Carrying