AR INVESTMENT NOTICE (BANK RATES) – STUDENT

名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds 短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process-Outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account 同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion 意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance 其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产property , plant, and equipment土地land土地land土地-重估增值land-revaluation increments土地改良物land improvements土地改良物land improvements土地改良物-重估增值land improvements-revaluation increments累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets 租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments 累积折耗-天然资源accumulated depletion-natural resources 无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables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 parties其它长期应收款项other long-term receivables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 receivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款-业主short-term borrowings-owners短期借款-员工short-term borrowings-employees短期借款-关系人short-term borrowings-related parties短期借款-其它short-term borrowings-other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable 应付短期票券折价discount on short-term notes and billspayable应付票据notes payable应付票据notes payable应付票据-关系人notes payable-related parties其它应付票据other notes payable应付帐款accounts pay able应付帐款accounts payable应付帐款-关系人accounts payable-related parties应付所得税income taxes payable应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable-other其它应付费用other accrued expenses payable其它应付款other payables应付购入远汇款forward exchange contract payable应付远汇款-外币forward exchange contract payable-foreigncurrencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased 应付设备款Payables on equipment其它应付款-关系人other payables-related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors andsupervisors其它应付款-其它other payables-other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities-current portion一年或一营业周期内到期公司债corporate bonds payable-current portion一年或一营业周期内到期长期借款long-term loans payable-current portion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 cycle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 portion其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities-others长期负债long-term liabilities应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢价(折价)premium(discount) on corporate bondspayable长期借款long-term loans payable长期银行借款long-term loans payable-bank长期借款-业主long-term loans payable-owners长期借款-员工long-term loans payable-employees长期借款-关系人long-term loans payable-related parties 长期借款-其它long-term loans payable-other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项-关系人Long-term notes and accounts payable-related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value incrementtax估计应付土地增值税estimated accrued land value incrementaltax pay-able应计退休金负债accrued pension liabilities应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债-其它other long-term liabilities-other其它负债other liabilities递延负债deferred liabilities递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债-其它miscellaneous liabilities-other业主权益owners' equity资本capital资本(或股本)capital普通股股本capital-Common stock特别股股本capital-preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par-commonstock特别股股票溢价paid-in capital in excess of par-preferredstock资产重估增值准备capital surplus from assets revaluation资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal ofassets处分资产溢价公积capital surplus from gain on disposal ofassets合并公积capital surplus from business combination 合并公积capital surplus from business combination 受赠公积donated surplus受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investeeunder equity method资本公积-库藏股票交易additional paid-in capital-treasury stocktrans-actions保留盈余(或累积亏损)retained earnings (accumulated deficit)法定盈余公积legal reserve法定盈余公积legal reserve特别盈余公积special reserve意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities 其它特别盈余公积other special reserve未分配盈余(或累积亏损)retained earnings-unappropriated (oraccumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments累积换算调整数cumulative translation adjustment累积换算调整数cumulative translation adjustments未认列为退休金成本之净损失net loss not recognized as pension cost 未认列为退休金成本之净损失net loss not recognized as pension costs 库藏股treasury stock库藏股treasury stock库藏股treasury stock少数股权minority interest少数股权minority interest少数股权minority interest营业收入operating revenue销货收入sales revenue销货收入sales revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货退回sales return销货折让sales allowances销货折让sales discounts and allowances劳务收入service revenue劳务收入service revenue劳务收入service revenue业务收入agency revenue业务收入agency revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入-其它other operating revenue其它营业收入-其它other operating revenue-other营业成本operating costs销货成本cost of goods sold销货成本cost of goods sold销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货purchases进货费用purchase expenses进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料material purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense )包装费packing expenses水电瓦斯费Utilities (expense)保险费insurance (expense)加工费manufacturing overhead-outsourced 税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs劳务成本service costs业务成本gency costs业务成本agency costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement 水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses,freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense a各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses 研究发展费用research and development expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses,other income(expense)营业外收入non-operating revenue利息收入interest revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equitymethod股利收入dividends income短期投资市价回升利益gain on market price recovery of short-terminvestment兑换利益foreign exchange gain兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue-other items 营业外费用non-operating expenses利息费用interest expense利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog-nized under equitymethod短期投资未实现跌价损失unrealized loss on reduction of short-terminvestments to market兑换损失foreign exchange loss兑换损失foreign exchange loss处分投资损失loss on disposal of investments处分投资损失loss on disposal of investments处分资产损失loss on disposal of assets处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsoleteand slow-moving inventories其它营业外费用-其它other non-operating expenses-other所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense ( or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segments停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segment停业部门损益-处分损益gain(loss) from disposal of discontinuedsegments停业部门损益-处分损益gain(loss) from disposal of discontinuedsegment非常损益extraordinary gain or loss非常损益extraordinary gain or loss非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples少数股权净利minority interest income少数股权净利minority interest income少数股权净利minority interest incom。

Basic Listening Practice欧阳光明（2021.03.07）1.ScriptW:Let me recommend my brother to you. He’s really done well in the stock market over the last few years.M:The real question is this: How have you dine by taking his advice? Q:What does the man mean?2.ScriptM:Many investors jump on IPOs, hoping to get rich by getting into a stock early before it goes up.W:But isn’t that a bit like buying a book without reading it? I mean, what if it doesn’t go up?Q:What is the woman’s opinion?3.ScriptW:The Dow was down again today. It’s hard to make money when high fuel prices are killing the stock market.M:There’s still money to be made. If you bought oil futures three months ago, you’d be smiling right now.Q:What can we learn from the dialog?4.ScriptM: I can’t wait to get back to my computer. Online share trading has totally changed the stock market and the lives of investors. Hook up tothe Internet and be your own broker!W:In other words you can cut out the middle man now. For about ＄500, you can open an account and begin buying and selling shares from your own home, 24 hours a day.Q:Which of the following is true if they want to trade shares on the Internet?5.ScriptM:Hold onto your hat! We’ll be rich. I’m buying shares in a new company.M:You can’t buy IPO shares unless you have a big active with a broker. The day of dot-com fortunes from IPOs are over.Q:According to the conversation, what is the condition for buying IPO shares.1.D2.C3.A4.B5.CListening InTask 1:Tell me about the stock exchange.ScriptGeorge:I’m supposed to give a presentation on the stock exchange, but I don’t yet know a thing about it. Could you give me some tips?Diana:The problem with you is that you’ve skipped too many classes. Now, let me give you a few tips. First of all, you need to define the stock exchange. It’s an organization of brokers and investment bankers. In Europe it is often called a bourse.George:Could you tell me more about it? Like, how does it work? Diana:It provides facilities for the trading of company stocks, mainly the location and the record-keeping devices.George:Can I go and trade there?Diana:It depends. You have to be a member of the exchange before you can buy and sell shares there. They call it having “a seat” on theexchange.George:Something they use the term “stock market”.Diana:Well, the trading of stock on stock exchangesis called the stock market.George: How can a company be listed on the stock exchange?Diana:It has to meet certain requirements. To be listed on the New York Stock Exchange last year, for example, a company had to haveissued at least a million shares of stock worth＄16 and had tohave had more than ＄2.5 million net income.George:Wow, that’s a huge sum! Small companies haven’t got a chance. Diana:Big companies have more influence on the stock prices after all. George:I see what you mean.Stock exchange a thingsome tips define investment bankers Europea member stock market requirements a million shares net incomeTask 2: Stockbroker helps Mr. Junkie to shortScriptABC stock reached＄155. “＄155” for a stock that should be valued at ＄100. Wow! “That’s it,”I said to myself. “It’s time I make a decision. I’m going to short that stock.”I thought to myself, “This stock is overvalued. It can’t remain at the present level for long. This means money in the bank.”So I phoned my broker.“I want to place a trade. I want to short 1,500 shares of ABC.“I’m sorry, Mr. Junkie,”he said, “I can’t process that for you. Your account is cash account. You need a margin account to short a stock. I can send you the application form or younearest financial institution to fill out the forms.”The minute I got of the phone, I heard out the door because time is money. I ran to the financial institution to fill out the form and sent it to the broker by express mail service. Next morning I called him. “Hello, it’s Mr. Junkie. Did you get my application?“Yes.”“Great, I would like to short ABC then.”“One minute please…I’m sorry, Mr. Junkie, but you now need a shorter’s account.”“What! You mean the margin account isn’t enough?”“No, you also need a shorter’s account. Any financial institution nearby has the forms.”Off I ran again. I completed the form and had a taxi deliver to my broker.In the afternoon I called again.“Hello, it’s Mr. Junkie. I want to short 1,500 shares of ABC at ＄155.”A few moments later he answered, “Mr. Junkie, I am sorry, but I don’t think that is possible.”“Why not?”“Well, the last trade went through at ＄99.”F1. The broker did not believe ABC stock could remain at ＄155 for long.T 2. Mr. Junkie wanted to short 1,500 shares of ABC.T 3.Mr. Junkie could get a margin account through either a financial institution or his broker.T4. To short a stock, one needs both a margin account and a shorter’s account.F 5. Mr. Junkie asked a taxi driver the forms for a margin account to the broker.Task 3: Who am I if I own stocks?ScriptWhen a person buys stocks in a company, that person becomes a shareholder in that company. Stockholder is another name for shareholder. A shareholder can also be called an investor of the company. When that company makes money, which can also be called earned income or profit, the value of the company’s stock often increases. That’s because more people may become interested in investing in thecompany. Sometimes, shareholders receive a dividend, which is part of the company’s earned incomes, in the form of a cash payment.Some people try to make money by buying and selling stocks. Stock prices can move up and down. Shareholders may make money or lose money by selling stocks that they own, depending on whether the price has gone up or down since they bought their shares. A company’s stock price may be affected by market or economic conditions. For example, let’s say that BCD Enterprises is a software company that has introduced a new video game into the market. If that game is a hit, sales of the video game could boost the company’s earnings. Because of the potential for BCD Enterprises to grow, its stock may be viewed as an attractive investment and its stock price may go up as more people buy its shares. On the other hand, let’s say the video game that BCD Enterprises introduced is a flop. Or, it could be a good time, but BCD introduced it at a time when people are spending less on leisure products, and hardly anyone is buying the game. So it’s reported that BCD is losing money because of this new product. Then the stock price for BCD Enterprises may go down if a number of shareholders decide to sell their shares.1. What is the passage mainly concerned with?C) The influence of shareholders’ buying and selling on a company.2. Which of the following is NOT the same as a shareholder?B) A person selling shares on behalf of others.3. What may affect a company’s stock price?D) All of the above.4. According to the passage, which of the following is true if a company’s product is good?A) The company’s stock price may go up.5. Why does the speaker mention BCD Enterprises?D) BCD is used as an example to illustrate the stock market principles Speaking OutMODEL 1 The stock market is driven by fear and greed.Chris: Nora!Nora: Hey Chris. Why the big grin? You look like the cat that swallowed the canary.Chris: Even better. An uncle I hardly knew passes away and left an inheritance of ＄100,000. So now I’m thinking of making someinvestments.Nora: Good idea, thouh it would be more fun if we spent it together.What sort of investment do you have in mind?Chris: The stock market is looking attractive. It’s been a bear market for several years now, and I think stock prices are pretty depressed. Nora: The decling market has investors depressed,too.Chris: But all things work in cycles. A bear market will eventually be followed by a bull market.Nora: That’s sure. I’ve been reading that investors are coming back to the market, and that will drive up the value of stocks.Chris: I believe the market is picking up.Nora: But there’s still a risk. Wars, weather problems—all these impact incestor s’ confidence.Chris: I know what you mean. The stock market is driven by fear snd greed. When investors are cinfident od making of a fortune, they buy—that’s greed at work.Nora: But along comes something to shake their confidence…Chris: Like a rise in interest rates, for example, and bingo, they become afraid that they might lose their shares, so they pull out of the market.Now Your TurnA:I’ve saved a lot of money over the past years, and now I’d like to invest it for a profit.B:What sort of investment do you have in mind?A:The stock market is lookingattractive.It’s been a bear market for several years now, and I think stock prices are pretty depressed.B:The falling market has discouraged many investors.A: But all things work in cycles. A bear market will eventually be followed by a bull market.B:That’s true. When the market does touch its bottom, it’ll rebound.A:I hope the investors will soon come back to the market and drive it up. B: But there’re still risks. Wars, weather problems—all these affect buyers’confidence.We’re not sure if the market has reached its bottom.A:The bear market has lasted over four years; I think it’s time for it to pick up.B:It’s really hard to say. The Japanese stock market has had a bear run of about ten years.A:Really?B:And when NASDAQ fell from 5,000 points to 3,000 points, some people believe it was a golden opportunity to enter the market. Then the market plunged.A:So the stock market is really risky. I may lose money.B:And maybe even your shirts.A:Well, perhaps I’d better put my money on the bank.The stock has to be launched.Helen:You know, this has been a privately owned company since we first opened last year and, to be honest with you, I’m inclined inkeeping in that way.Bill:But the market is changing rapidly, and we need to think long term and take proactive measure; otherwise, we’ll find ourselvesbehind the competition.Helen:That’s a good point;perhaps I should be more open—minded about this.Bill:Don’t you think you’re a little short of funds at the moment? Helen:That’s true.Bill:You simply can’t afford to upgrade your facilities without considerable outside investment. The bank won't lend you themoney.Helen:I haven’t tried it.Bill:Even if it did, the interest rate for that much capital would be more we could afford.I’m convinced, the only way to generate thefunds we need is to go public.Helen:What should I do then?Bill:A consultant will be coming in next week to explain the registration procedure for an IPO.Helen:That’s great because I want to have a thorough understanding of what this entails before any decisions are made.Bill:The important point is that you have to demonstrate you’re financially qualified to be listed on the stock market.Now Your TurnA: Mr. Smith, though your company has grown fast few years, the market is changing the rapidly. So you need to think the long term and take proactive measures; otherwise, you’ll find it behind the competition.B: You’re quite right, but can you be more specific about what we must do?A: Don’t you think your company is a bit short of funds to expand production at the moment.B: That’s right.A: You simply can’t afford to upgrade your facilities without large external investments.B: Perhaps I have to borrow money from the bank.A: It won’t lend you so much money.B: I haven’t tried it.A: Even if you got a loan, the interest rate for large sum would be more than you can afford. I’m convinced, the only way to gather funds you need is to go to public.B: What should I do then?A: Let me explain the requirements for an IPO.B: I’m all ears. I want to have a thorough understanding of what this entails before I make further decisions.A: The important point is that you have to demonstrate that you are financially qualified to be launched on the stock market. You must show you have a capital of 50 million yuan.B: Our company does have that amount of money. Are there other requirements?A: You have to prove that the company has been making a profit in the past three years. It’s also essential that there are no false financial reports.B: Ok, no problem. I’ll try to go through the Registration procedure to get our company listed.MODEL 3 Nothing is certain n the stock marketSusan: Hey, Chris, have you read the paper today?Chris: No. why? What’s up?Susan:The store market has dropped again.Chris: Oh, no! Not again!How many points did it lose this time? Susan: One hundred.Chris: Let’s see…that’s a drop of three percent.Well, there goes the money I was going to use to buy a new car.Susan: Before you get upset, I think you should look at the stock listings for today.Chris: What for?Susan: Well, some stocks actually gained,especially telecom stocks. Chris: Let me see that paper. You’re right! My stock went up five percent overnight!That’s great!Susan: For now, anyway. It may plunge tomorrow.Chris: you’re right. I’m going to call my broker cash in my stocks. I’m not taking any more changes with my savings.Susan: You’re wisher than most people I know. Sometimes it’s better to play it safe.Now Your TurnA: Hey, Jack, I hear you become a millionaire by investing in the stock market. But I always lose money in the market. Can you give me a few tips?B: First of all, let’s look at the stock listing in today’s newspaper.A: Wow, the stock market dropped again.B: What stock did you buy?A: BCD.B: How many points did it lose this time?A: More than a hundred.B: Let’s see…That’s a drop of nearly five percent.A: Oh, there goes a lot of my money. I’m thinking about pulling out of the market.B: Before you get upset, I’d like to give you some advice.A: What’s that?B: Well, the market is cyclical. Through you’re losing money now, your stock may gain in future. Personally, I believe your stock is a good one. You’d better keep it until it goes up one day.A: So I can’t make money in a short time?B: Let’s look at XYZ stock. It’s now a junk stock, but it’s been low for a long time. It may climb up at any moment.A: So, I’ll buy it and wait for it to go up.B: And cash in your stock when it reaches a point that is high enough to give you a profit. My basic principle is to buy at the bottom and sell at the peak.A: I see. I’ll buy low and sell high. But what if XYZ plunges again after I buy it?B: You have to take changes. There’s always risk in the stock market. Let’s TalkGregory: I’ve been thinking about getting into the stock market, but I don’t know where to start. What do you know about buyingstocks?Sylvia: Well, I have a few investments, so Iknow a little about it. Now it is probably a good time to invest. The market is low; pricesare probably pretty good.Gregory:So you mean it’s high time to enter the market? What kind of stock do you suggest?Sylvia: I won’t recommend any specific stock. You have to make the decision on your own. If you want to make money quickly,you could try speculating.Gregory: What do you mean by speculating?Sylvia: You buy stocks that go up quickly for a fast profit.Gregory: Isn’t that risky? Stocks that go up fast also tend to go down fast. Sylvia:You just have to guess how high they’ll go, and then sell when you think they are about to come down. If you guess right,you can make lots of money in the blink of an eye. Gregory:But I hear that many people guess wrong. When they think the market is already very low, they start to buy. Then the marketcontinues to drop.Sylvia: In that case you will lose your shirt. But to make money, youhave to take changes.Gregory:Hmm, I’m not much of a gambler.Sylvia:So you probably want to stick to blue chip stocks for a guarantee return on your investment.Gregory: That sounds right up my alley.Gregory is thinking about getting into the stock market and wants to know how to buy stocks.Sylvia say the market is low, so prices are probably pretty good. Gregory sees it is high time to enter the market.SylviaSuggest speculating, which means buying stocks that go up quickly and then selling quickly for a fast profit.Gregory finds it risky because stocks that go up fast also tend to go down fast.Sylvia says that he has to guess how high they will go and then sells when he thinks they’re about to come down.Gregory hears that many people guess wrong. When they start to buy, the market continues to drop.Sylvia says that, to make money, he has to take changes.Gregory admits that he is not much of a gambler.Sylvia suggests that he stick to the blue chip stocks for a guaranteed return on his investment.DiscussionA: I’m renting an apartment. If you go on like this, I’ll never have anapartment of my own. So I’m thinking buying an apartment, but I don’t know whether it’s good time to invest in property.B: Soon it’ll be high time to buy houses. There’s been good news for buyers lately.A: What’s it?B: in the light of the speculative investment in real estate, the government has recently issued a number of rules. For example, those who sell newly—bought apartment have to pay a tax. So probably fewer people are willing to speculate in the real estate market, and the housing prices will drop.A: I have to wait and see. I would be glad even if the prices just remain stable. Any other good news?B: Some people propose bypassing the real estate developers. They want to pool their funds to build their own apartment buildings. In this way they can cut the costs by a big margin.A: Sounds interesting, though I’m not sure if it’s practical. About when do you think I should buy an apartment?B: Pretty soon. I guess the prices will fall soon.A: I want to know exactly when. Shall I buy it next week or next month? B: You just have to guess how low the prices will go, and then buy at the right time.A: It’s a bit risky because I may guess wrong. After I buy an apartment, the price may plunge again.B: You have to take changes and make the decision on your own.A: Hmm, I’m not much of a gambler. Perhaps I’ll wait and see and continue to live in the rented apartment.B: There’s also risk in this. It’s not altogether impossible that housing prices will move up a little bit. If that’s the case, you’ll have to pay even more in the future.A: My God, there are risks everywhere! So you’ve told me next to nothing.Further Listening and SpeakingTask1: what do you know about NASDAQ?As the world’s largest electronic, NASDAQ is not limited to one trading location. Rather, trading is executed through NASDAQ’s complex computer and telecommunication network, which sends real—time quote and trade data to more than 1.3 million users in 83 countries. Without size and location limitations, NASDAQ’s open market structure allows a virtually unlimited number of participants to trade in a company’s stock.Today, NASDAQ lists the securities of nearly 4,100 of the world’s leading companies, and each year it continues to help hundreds of companies go public.Trading on NASDAQ is not limited to any fixed number of participants. This allows a large number of firms with widely different business models and trading technologies to connect to the NASDAQ networkand compete on an equal basis. Rather than forcing investors to go through a single financial firms called makers. More than 500 market making firms trade on NASDAQ, acting ad distributors for NASDAQ-listed securities. Those market makers are unique in that they invest own capital in NASDAQ-listed securities, and then turn around and distribute the stock as needed. They are required at all times to post their bid and ask prices in the NASDAQ network where they can be viewed by all participants. By being willing to buy or sell stock using their own funds, the market makers strengthen NASDAQ’s market, ensuing that there are always buyers and sellers for NASDAQ-listed securities and enabling trades to be filled quickly and efficiently.1. How many participants does NASDAQ allow to trade in one company’s stock?D) An unlimited number.2. What does NASDAQ’s computer and telecommunications network do?C) It immediately sends quote and trade information to over 1.3 million users.3. According to the passage, which of the following is true of NASDAQ?A) It has launched more than 4,000 companies.4. What role do the market makers play?B) They buy and sell NASDAQ stocks to help strengthen the market.5. Which of the following is the best title for the passage?A) The operation of NASDAQ.Task 2: Stockbroker as LiquidatorIn the midst of the shaky market of last week, many brokers got calls from their clients requesting they sell their shares. One broker told such a story:One of my clients called me on Thursday. He was anxious and out of breath, and spoke with great urgency.He said to me, “Jone, sell it all. Sell everything, fast, right away.”I tried to explain to him that the market was cyclical, and that in the long term stocks would return to normal.He said, “John, let me tell you a secret. You know I’ve been married for sixty years now, and I’ve been your client for five.”“Yes, go on.”I said encouragingly.“Well, my wife Lucie has a sort of phobia about the market. When we got married, I promised her that I would follow in her parents’ footsteps and never venture into the stock market and always leave all our money under the mattress. Her great grandparents once lost everything in a great crash, and ever since then her family found investing in the market similar to crime.”“Wow, Howard, I didn’t know that. I guess you want the money because the market is going down.”“No, John, I want the money because she ordered a new mattress, and it is being delivered in two days.”Task 3:A Stock Market CrashA stock market crash is a dramatic loss of shares of corporations. Crashes often follow speculative stock market bubbles such as the dot-com boom.After the most famous crash in 1929, known as the Black Thursday when the Dow Jones Industrial Average dropped 50%, there came the Great Depression. The following years saw the Dow drop a total of over 85%.There was also a crash on Monday, October 19, 1987, known in financial circles as the Black Monday, when the Dow lost 22%of its value in a single day, bringing to an end a five-year bull run. The pattern was repeated across the world.The stock market downturn of 2002 was part of a larger bear market that took the NASDAQ 75%from its highs and broader indices down 30%. Stock market crashes are driven by panic as much as by economics factors. They often follow stock market bubbles. So long as the prospect of further daily drops in the value stocks continues, those who invest in equities will be discouraged. If few people are willing to make further investments, a bear market is expected to persist.News ReportWorsening Bank AssetsMany of the traditional quantitative indicators suggest that bank asset quality is deteriorating, and that supervisors therefore need to be more sentitive to problems at individual banks, both currently and in the*欧阳光明*创编 2021.03.07months ahead.Some of the credits that were made in earlier periods of optimism—especially syndicated loans—are now under pressure and scrutiny. The softening economy and all special circumstances have especially affected borrowers in the retail, manufacturing, health care and telecommunication industries. California utilities, as you know, have also been under particular pressure. All of these, and no doubt other problem areas that are not now of foreseeable, require that both bank management and supervisors remain particularly alert to development. We are fortunate enough that our banking system entered this period of weak economic performance in a strong position. After rebuilding capital and liquidity in the early 1990s, followed by several years of post-World War II record profits and very strong loan growth, our banks now have prudent capital and reserve positions.In addition, asset quality was quite good by historical standards before the deterioration began.Building on banking practices, we are in the process of improving both lending and supervisory policies that we trust will foster better risk management; but these policies could also reduce the pro-cyclical pattern of easing and tightening of bank lending and accordingly increase bank shareholder values and economic stability. It is an easy road, Mr. Chairman, but it seems that we are well along it.*欧阳光明*创编 2021.03.07。

在美国课税与申报⽬的下之最终受益⼈⾝分证明（实体）U.S. entity or U.S. citizen or r esident………………………………………………………...………………………………………………………………….W-9 美國實體、美國公民或美國居民，適⽤W-9A foreign individual ………………………………………………………………………………………...…………………W-8BEN (Individual) or Form 8233 外籍(⾮美國籍)⼈⼠，適⽤W-8BEN (個⼈)或8233表格A foreign individual or entity claiming that income is effectively connected with the conduct of trade or business within the U.S (unless claiming treaty benefits)……………..…........................................................................................................................................................................................W-8ECI 主張其收⼊與在美國境內之交易或業務有實際關聯的外國個⼈或實體(除⾮主張其享有租稅協定利益)，適⽤W-8ECIA foreign partnership, a foreign simple trust, or a foreign grantor trust (unless claiming treaty benefits)(see instructions for exceptions).........W-8IMY 外國合夥制企業，外國單純信託或外國贈與⼈信託 (除⾮主張其享有租稅協定利益)(請參閱例外說明)，適⽤W-8IMYA foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, orgovernment of a U.S. possession claiming that income is effectively connected U.S. income or that is claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b)(unless claiming treaty benefits)(see instructions for other exceptions )…………………………………..W-8ECI or W-8EXP 外國政府、國際組織、外國中央銀⾏、外國免受扣繳組織、外國私⼈基⾦會，或美國屬地政府聲稱所得為有效關聯美國所得或主張其適⽤第115 (2) 節，501(c)節, 892節, 895節或1443(b)節規範之美國屬地政府(除⾮主張其享有租稅協定利益) (請參閱例外說明)，適⽤W-8ECI 或W-8EXPAny person acting as an intermediary (including a qualified intermediary acting as a qualified derivatives dealer)………………………………W-8IMY 4 Chapter 3 Status (entity type) ( Must check one box only) 第三章⾝分狀態(組織類型)(僅可勾選⼀種⾝分) □ Corporation 公司□ Disregardedentity ⾮企業實體□ Partnership 合夥制企業□ Simple Trust 單純信託□ Grantor trust 贈與⼈信託□ Complex trust 複雜信託□ Estate 遺產□Government 政府□ Central Bank of Issue 中央銀⾏□ Tax-exempt organization 免稅組織□ Private foundation 私⼈基⾦會□ International organization 國際組織If you entered disregarded entity, partnership, simple trust, or grantor trust above, is the entity a hybrid making a treaty claim?□ Yes □ No 倘勾選上列⾮企業實體、合夥制企業、單純信託或贈與⼈信託時，該組織是否主張租稅協定利益？□是□否If “Yes ” complete Part III. 倘勾選「是」，請完成第三部分。

■AAbility / 自己株式の払込剰余金Account / 勘定科目（勘定）Account Analysis /勘定科目分析Accounting / 会計Accounting Period / 会計期間Accounting Principles / 会計原則Accounting System /会計システムAccounts Payable / 買掛金Accounts Receivable / 売掛金Accumulated Depreciation / 減価償却累計額Accelerated Depreciation Method / 加速度的償却法Accumulated Depreciation / 減価償却累計額Accounts Payable Ledger / 買掛金元帳Accrual Basis / 発生主義Accrued Expenses / 未払費用Accrued Revenues / 未収収益Accounting Principles / 会計基準Accrual Basis Accounting / 発生主義会計Accelerated / 加速度的Activity / 活動量Accumulate / 累積するAccounting Entities / 会計実体Accrued Pension Cost / 未払年金費用Accrued Pension Expense / 未払年金費用Accrued / Prepaid Pension Cost / 未払／前払年金費用Accumulated Depreciation / 減価償却累計額Accumulation Benefit Obligation / 累積給付債務Actual Return / 実際の運用益Actual Return on Plan Assets / 年金資産の実際運用益Actuarial Present Value / 年金数理計算による現在価値Actuary / 年金数理士Acquisition / 取得Acquisition Date / 取得日Accountings Changes / 会計上の変更Adjusted Trial Balance / 修正後残高試算表Adjusting Entry / 決算整理仕訳Adjustment / 決算整理Advertising Expense / 広告宣伝費Add / 加算Additions / 受入Administrative Expenses / 一般管理費Additional Paid-in Capital / 資本剰余金Additional Minimum Liability / 追加最小負債Adjusted Trial Balance / 決算整理後試算表Adjustment, Amendment / 修正Additional Paid-in Capital – Common Stock / 普通株式の払込剰余金Adjusted Retroactively / 遡及的修正Additional Paid-in Capital-shock Options Outstanding / 払込剰余金–未行使株式購入選択権Affiliated Group / 関連会社グループAging / 年齢調べAllowance for Uncollectible Accounts / 貸倒引当金Allocation / 配分American Institute of Certified Public Accountants / 米国公認会計士協会Amortization Expense / 償却費Amortization / 償却Amortization of Prior Service Cost / 過去勤務原価の償却Amortize / 償却するAmortized Cost / 償却後のコストAnnual Report / 年次報告書Annual / 年間のAnnuity Due (Annuity in Advance) / 期首（先払い）年金Annual Payments / 毎月の支払額Appropriated Retained Earnings / 優先株式の払込剰余金Appropriated Retained Earnings / 処分済利益剰余金Arm’s Length Transaction / 公正な取引Assets / 資産Asset Gain Deferred / 資産運用益の繰延At Contract Completion / 工事完成時点Audit / 監査Average unit cost / 総平均単価Average Cost / 平均単価Average Method / 平均法Average Rate of Return on Plan Assets / 年金資産の運用益の平均利率Average Remaining Service period / 平均残存勤務期間Available-for-Sale Securities / その他の（売却可能な）有価証券Average Market Price / 平均市場価格■BBalance Sheet / 貸借対照表Bankruptcy / 倒産Bad Debt Expense / 貸倒損失（貸倒引当金繰入額）Bank Reconciliation Schedule / 銀行勘定調整表Bank Statement / 銀行残高証明書Bankruptcy / 破産Basic Earnings Per Share / 基本的一株当たり利益Base-Year Cost / 基準年度ベースの価格による原価Bargain Purchase Option / 割安価格でのリース資産購入選択権Beginning Inventory / 期首棚卸資産Beginning of Year / 期首Beginning Balance / 期首残高Benefits / 給付金の支払いBeginning Balance of Retained Earnings Originally Reported / 修正前の期首残高Beneficiary / 保険金受取人Billings / 請求Billings on Long-Term Contracts / 長期請求契約の請求Bookkeeping / 簿記Buy, Purchase / 購入Bonds Payable / 社債Bond Discount / 社債のディスカウント（社債発行差金）Bond Premium / 社債のプレミアム（社債発行差金）Bond Investment / 投資社債Bonds / 社債Book Value / 簿価Break-Even Point / 損益分岐点Budget / 予算Buy, Purchase / 購入Buy, Purchase / 購入Business Combinations / 企業結合■CCarry Back / 繰戻Carry Forward / 繰延Cash / 現金Cash Ledger / 現金元帳Cash Payment / 支払Cash Receipt / 入金Cash Basis / 現金主義Cash Basis Accounting / 現金主義会計Capital Budget / 資本予算Capital Expenditures / 資本的支出Capital Stock / 資本金Capitalize / 資産計上Carrying Amount, Book Value / 簿価Cash Budget / 資金予算Cash Dividend / 現金配当Cash Equivalents / 現金等価物Cash Inflows / 資金の流入Cash Outflows / 資金の流出Carrying Value, Book Value / 簿価Capital Lease / キャピタルリースCash Dividends / 現金配当Capital Structure / 資本構成Cash Collection / 現金の回収Ceiling / 上限Chart of Accounts / 勘定科目表Changes in Accounting Estimates / 会計上の見積もりの変更Change in Reporting Entity / 報告主体の変更Changes in Accounting Principle / 会計処理の変更Claims / 請求権Closing / 締切Common Stock / 資本金Company / 会社Compensation / 報酬Composed Interest / 複利Consistency / 継続性Contra account / 相殺勘定Contribution Margin / 貢献利益Controller / コントローラーConversion Costs / 加工費Convertible Bonds / 転換社債Cost Accounting / 原価計算Cost Allocation / 原価配賦Cost of Goods Sold / 売上原価Cost / 取得原価Cost Center / コストセンターCost of Capital / 資本コストCost of Goods Available for Sale / 販売可能商品の原価Cost of Goods Sold / 売上原価Conservatism / 保守主義Cost, Acquisition Cost / 取得原価Cost-Volume-Profit / CVP分析Copyright / 著作権Compensated Absences / 有給休暇Compensation / 補償・報酬Contingencies / 偶発事象Contingent Liabilities / 偶発債務Compounding Feature, Compound Interest / 複利Contract Rate / 契約利率Contributions / 資金の払込みCollection / 回収Contingent Rentals / 偶発賃貸料Contract / 契約Collectibility / 回収の可能性Common Stockholder / 普通株式Compensation Expense / 報酬費Contra Stockholders’ Equity Items / 株主持分のマイナス勘定Contributed Capital / 拠出資本Conversation / 転換Convertible Preferred Stock / 転換優先株Cost Method / 原価法Commercial Paper / コマーシャルペーパーContra Account / マイナス勘定Convertible Bonds / 転換社債Consideration / 対価Consolidations / 連結Cost of Registering and Issuing Equity Securities / 株式の登録および発行にかかる費用Cost of the Investment / 投資額Consolidated Financial Statements / 連結財務諸表Consolidated Balance Sheet / 連結貸借対照表Comparative Financial Statements / 比較財務諸表Common Shares Outstanding / 発行済普通株式数Converted / 転換されたCompleted-Contract Method / 工事完成基準Consigned Goods / 委託販売Consignee / 受託者Consignment / 委託販売Consignment Sales Revenue / 委託販売収益Consignor / 委託者Construction Revenue / 建設収益Construction in Expenses / 建設費用Contract Price / 契約価額Costs to Date / 累計原価Construction in Progress / 建設仮勘定Credit / 貸方Credit Balance / 貸方残Current Assets / 流動資産Current Liabilities / 流動負債Current Year / 当年度Current Year Cost / 期末ベースの価格による原価Cumulavive / 累積的Cumulative Effect of a Change in Accounting Principle / 会計処理の変更による累積的影響額Customer / 顧客・得意先Cumulative Unrecognized Net Loss or Gain / 累積未計上損失額または利益額Current Assets / 流動資産Current Cost / 現在原価Current Liabilities / 流動負債Current Period / 当期Current Tax Liability / 当期税負債Cumulative Preferred Stock / 累積優先株Current Portion / 当期分Cumulative Effect of a Change in Accounting Principle / 会計処理の変更による累積的影響額Current Activity / 当期の活動量■DDate / 日付Damages / 損害賠償Debit / 借方Decrease / 減少Decision Making / 意思決定Depreciation / 減価償却Debit Balance / 借方残Denominator / 分母Depletion / 減耗償却Deposit / 預入Deposits in transit / 未達預金Depreciation Expense / 減価償却費Delivery / 引き渡すDepreciation Method / 減価償却の方法Deferred Pension Cost / 繰延年金費用Defined Benefit Pension Plan / 給付金建年金費用Deficiency / 欠陥Dealer / 卸業者Defer / 繰延べDeferred Taxes / 税効果会計Deferred Tax Liability / 繰延税負債Deduct / 控除するDeductions / 所得控除Deferred / 繰延べるDeferred Compensation Expense / 繰延報酬費Debt Securities / 債券Delivering / 発送Deferred Portion / 繰延分Denominator / 分母Deferred Installment Gross Profit / 繰延割賦売上利益Determinable / 分かっている・決定可能であるDeferred Tax Asset / 繰延税資産Differences / 差異Direct Costs / 直接費Direct-Labor Costs / 直接労務費Direct-Material Costs / 直接材料費Direct Financing Lease / 直接金融型リースDisbursement / 支払Disclosure / 開示Discount Rate / 割引率Discontinued Operations / 非継続事業項目Disposal Date / 処分日Discount / ディスカウントDiscount Issue / ディスカウント発行（割引発行）Dividends / 配当金Dividend Income / 配当利益Dividends Payable / 未払配当金Direct Approach / 直接法Direct Control / 直接支配Direct Cost / 直接費Differential / 差額Diluted Basis Earnings Per Share / 希薄化後一株あたり利益Dilutive / 希薄性のあるDiscontinued Operations / 非継続事業項目Discount on Note Payable / 借入金のディスカウントDiscount on Note Receivable / 貸付金のディスカウントDouble-Entry Bookkeeping / 複式簿記Double-Declining Balance / 二倍定率法Dollar Value LIFO / ドル価値後入先出法Double Declining Balance Method / 二倍定率法Due / 満期During Construction / 工事の間■EEarning Per Share / 一株当たりの利益Economic Value Added / 経済的付加価値Effective Interest Method / 実効利息法Effective Rate / 実効利子率Efficiency Variance / 能率差異Eliminating Entry / 消去仕訳Employees / 従業員Employee / 従業員Employer / 雇用主Ending Balance / 期末残高Ending Inventory / 期末棚卸資産End of Year / 期末Entity / 実体Equipment / 設備Equity / 株式Equity financing / 株式発行による資本調達Equity Method / 持分法Equivalent / 等しいEquivalent Units / 換算量Error Correction / 過年度損益項目Estate Tax / 相続税Estimated Gain / 見積利益Estimated Tax Payments / 予定納税Estimated Loss / 見積損失Estimate / 見積るEstimated Warranty Expense / 製品保証費Estimated Cost to Complete / 工事完成までの見積原価Estimated Profit / 見積利益Expected Return / 予想運用益Excess / 超過分Exclusions / 非課税Executory Cost / 履行費用Exercise Date / 行使する日Expected Cost / 予定原価Expected Useful Life 予想耐用年数Expenditures / 支出Expenses / 費用Extraordinary Items / 特別損益項目Exercise / 行使Exercise Price / 権利行使価格Expected Profit / 予想利益■FFace Value / 額面Fair Value of Plan Assets / 年金資産の公正価値Fair Market Value of Leased Assets / リース資産の公正市場価格Fair Market Value / 公正市場価格Face Value of Bonds / 社債の額面Fair Value / 時価Face Value, Par / 額面Face Value, Face Amount / 額面Favorable Expense Variance / 有利費用差異Free Rent / 賃貸料無料Financial Accounting /財務会計Financial Budget / 財務予算Financial Institutions / 金融機関Financial statements / 財務諸表Financial Position / 財政状態Financing Activities / 財務活動Finished goods / 完成品First-in, First-out : FIFO / 先入先出法Fiscal year / 会計年度Fixed Assets / 固定資産Fixed Cost / 固定費Flexible Budget / 変動予算Floor / 下限Foreign Currency Transactions / 外貨建取引Foreign Currency Transaction Gain / 為替差益Foreign Currency Transaction Loss / 為替差損For a Given Accounting Period / 一会計年度Foreign Currency Losses / 為替差損Foreign Tax Credit / 外国税額控除Freight-in / 仕入運賃Freight-out / 販売運賃Freight / 運賃Future Value / 将来価値Future Value of an Amount / 現在の一定額の将来価値Future Value oh an Ordinary Annuity / 期末年金の将来価値Future Deductible / 将来控除Future Taxable / 将来課税■GGain / 利益Gain and Loss from Sale of Equipment / 設備の売却損益Gain or Loss / 利益または損失Gain on Equity Securities / 持分有価証券益Gain on sale of plant / 固定資産売却益Generally Accepted Accounting Principles (GAAP) / 一般に公正妥当と認められた会計原則General Ledger / 総勘定元帳Gift Tax / 贈与税Goods / 商品Goods Available for Sale / 販売可能な商品原価Goodwill / 営業権Gross Income / 総所得Gross Margin / 売上総利益Gross Profit / 総利益法Gross Profit Percentage / 総利益率Gross Sales / 総売上高Grant Date / 付与日Gross Profit realized on Installment / 割賦実現売上利益Guarantee / 保証するGuaranteed Residual Value / 保証残高価値■HHeld-to-Maturity Securities / 償還まで保有する債券Highly Liquid / 流動性が高いHistrical cost / 取得原価■I“If Converted”Method / 転換仮定方式Improvement / 改良Implicit Interest Rate / リース契約利子率Imprest system / 定額前渡システムIncentives / インセンティブIncome manipulation / 利益操作Income Statement / 損益計算書Income summary account / 損益勘定Income Tax / 所得税Increase / 増加Indirect costs / 間接費Indirect Manufacturing Costs / 製造間接費Insurance Expense / 支払保険料Intangible assets / 無形資産Interest / 利息Interest Expense / 支払利息Interest Revenue / 受取利息Interim Financial Statements / 中間財務諸表Invest Money / 投資Inventory / 棚卸資産Inventory Turnover / 在庫回転率Investment Center / 投資センターInvestments / 投資Invoice / 請求書Inventory Cost / 棚卸資産の取得原価Inventory Valuation Methods / 棚卸資産の評価方法Intangible Asset / 無形固定資産Income Taxes Payable / 未払法人税Income Tax / 法人税Income before Income Taxes / 税引前当期純利益Interest Payable / 未払利息Interest Receivable / 未収利息Income from Continuing Operations / 継続事業利益Intangible Assets / 無形固定資産Inventoriable Costs / 棚卸原価Infrequent in Occurrence / 発生の頻度が低いInsurance/ 保険Inventory Valuation / 棚卸資産の評価方法Interest Payment Date / 利払日Investor / 投資家Initiation / 開始Interest on Projected Benefit Obligation / 予測給付債務の利息Inception / 開始Interest Rate / 利子率Interest Income / 利息収入Income from Investment / 投資利益Intent / 意志Investment Cost / 投資コストInvesting Activities / 投資活動Indirect Control / 間接支配Investment / 投資Intercompany / 連結会社間Intercompany Transactions / 連結会社間取引Investment in Stock 株式投資Income from Continuing Operations / 継続事業利益Income Tax Rate / 法人税率Installment Accounts Receivable / 割賦売掛金Installment Cost of Goods Sold / 割賦売上原価Installment Sales / 割賦販売Installation / 取り付け費Incremental Borrowing Rate / 限界借入利子率Issue Date / 発行日Issue Price / 発行価額Issuer / 発行者Issue, Issuance / 発行Issuing Stock / 株式の発行■JJob-order Costing / 個別原価計算Joint Costs / 結合原価Joint Products / 連産品Journal / 仕訳帳Journal Entry / 仕訳Just-in-time Production System / ジャストインタイム生産システム■KKey Performance Indicators / 重要業績指標■LLabor Time Tickets / 作業時間票Land / 土地Last-in, First-out : LIFO / 後入先出法Layers / 増加額Lawsuit,Litigation / 訴訟Ledger / 元帳Lend Money / 融資Less / 減算Lease / リースLease Bonus / リースボーナスLease Obligation / リース負債Lease Term / リース期間Lease Asset / リース資産Leasehold Improvements / リース物件改良費Lessee / 賃借人Lessor / 賃貸人Lease Receivable / 未収賃貸料Leased Equipment / 貸出し設備Liabilities / 負債Liability from Litigation / 訴訟による負債Liability / 負債Life Insurance Premium Income / 支払生命保険料Liability for Compensated Absence / 有給休暇引当金Loan / 貸付金Local Currency / 現地通貨Long-Term Construction Contracts / 長期請負工事Long-Term Investments / 長期投資Long-Term liabilities / 固定負債Loss on abandonment of equipment / 備品廃棄損Loss on Disposal of Discontinued Division / 非継続事業の処分で生じた損失Loss/Gain on Foreign Currency Exchange / 為替差損益Loss on sale of plant / 固定資産売却損Loss from Early Extinguishment of Bond / 社債の早期償還の損失Loss on Disposal / 処分による損失Loss Contingency / 偶発損失Loss from Litigation / 訴訟による損失Loss / 損失Loss on Equity Securities / 持分有価証券損Loss/Gain on Sale of Fixed Assets / 固定資産売却損益Loss from Operations of Discontinued Division / 非継続事業の営業から生じた損失Lower of Cost or Market / 低価法■MMachine / 機械Management / 経営Managerial Accounting / 管理会計Manufacturer / 製造業Margin of Safety / 安全余裕率Marginal Cost / 限界利益Market Value / 時価Market Rate / 市場利子率Market-Related Value / 市場関連価格Markdowns / 値下Markups / 値上Matching principle / 対応の原則Maturity Date / 満期Maturity Value / 満期額Manufacturer / 製造会社Market Price, Market Value / 市場価格Maturity / 満期Merchandise / 商品Method / 方法Measurement Date / 測定日Medical Expense / 医療費Merger / 吸収合併Minimum Lease Payments / 最低リース支払額Minority Interest / 少数株式持分Moving-Average / 移動平均法Moving Expense / 転勤費用Multiple-Step Income statement / 区分損益計算書Municipal Bond Interest Income / 地方債利息収入■NNet balance / 正味残高Net Book Value / 簿価Net Income / 当期純利益Net Loss / 当期純損失Net of Tax / 税引後Net-present-value Method / 正味現在価値法Net Realizable Value / 正味実現可能価額Net sales / 純売上高Net Unrealized Gain and Loss / 未実現利益（損失）Net Cash Flows / 純資金収支額Noncurrent Liabilities / 固定負債Normal Profit / 正常利益Nonphysical / 形のないNo Important Uncertainties / 重要な不確実性がないNonrefundable / 払戻しにならないNormal Selling Price / 通常の売値Noncurrent Assets / 固定資産Nonconvertible / 転換不可能Noncash Transaction / 現金以外の取引Noninterest-Bearing 無利息No par value / 無額面Notes / 借入・貸付の証明書Notes Payable / 借入金Notes Receivable / 貸付金Not sufficient funds checks / 不渡り小切手Number of Units / 個数Numerator / 分子■OObligation / 債務Officer / 会社の役員Officer’s Salaries / 役員報酬On Account / 掛取引One Year Rule / 一年基準On Credit / 信用取引Organizational Expenditure / 創立費Operating Results / 経営成績Opening inventory / 期首在庫Operating Cycle Rule / 正常営業循環基準Operating Expenses / 営業費用Operating Income / 営業利益Operating Lease / オペレーティングリースOperating Results / 経営成績Operating cycle / 営業サイクルOption Price / 購入選択権の価格Option Shares / 購入選択権の株数Operation Activities / 営業活動Opportunity Cost / 機会原価Organization costs / 創立費Original Issuance / 株式の発行時Other Expenses / 営業外費用Other Revenues / 営業外収益Outstanding checks / 未決済小切手Outstanding deposits / 未達預金Outstanding Stock / 流通している株式Outstanding / 流通、発行済Overstated / 過大計上Owners / 所有者■PPaid / 支払ったPar / 額面Parent company / 親会社Par Issue / 額面発行Participating Preferred Stock / 参加優先株Par Value, Face Value / 額面Par Value Method / 額面法Patent / 特許権Pension / 年金Pension Cost / 年金原価Pension Expense / 年金費用Pension Fund / 年金基金Pension Plan / 年金制度Percentage-of-Completion / 工事進行基準Percent of completion / 完成度合Period / 期間Periodic inventory system / 棚卸計算法Perpetual inventory system / 継続記録法Permanent Differences / 永久的差異Petty cash / 小口現金Phase-out Period / 段階的除去期間Physical inventory count / 実地棚卸Plan Assets, Pension Assets / 年金資産Plug / 差額Point-in-time / 一定時点Pooling Accounting Method, Pooling of Interests / 持分プーリング法Portion of Gain Recognized / 一部利益を認識するPosting / 転記Preferential Rights / 優先的な権利Preferred Dividends / 優先株式配当金Preferred Stock / 優先株式Preferred Stockholder / 優先株主Premium / 社債発行差額Premium Issue / 割増発行Prepaid Expenses / 前払費用Prepaid Rent / 前払賃貸料Present Value / 現在価値Present Value of a Future Amount / 将来の一定額の現在価値Present Value of an Annuity Due / 期首年金の現在価値Present Value of an Ordinary Annuity / 期末年金の現在価値Pretax Financial (Book) Income / 税引前利益Principal / 元本Prior Service Cost / 過去勤務原価Probable / 発生の可能性が高いProceeds / 現金受取額Process Costing / 総合原価計算Producing / 生産Product Costs / 製品コストProductive Output / 生産高比例法Product Warranty / 製品保証Profit / 利益Profit Center / 利益センターProfit Plan / 利益計画Profit Recognition / 利益認識Profit Recognized in Previous Periods / 前期までに認識した利益Pro Forma Amounts / 仮の金額Projected Benefit Obligation / 予測給付債務Property / 資産Property, Plant, and Equipment / 有形固定資産Prospectively / 将来的にPromissory notes / 約束手形Purchase Accounting Method / パーチェス法Purchase allowances / 仕入値引Purchase discounts / 仕入割引Purchase Ledger / 仕入元帳Purchase Price / 購入代価Purchase returns / 仕入戻しPurchases / 仕入■QQuarterly Statements / 四半期報告書Quantity Variance / 数量差異■RRange / 範囲Ratio / 比率Raw materials / 材料Real Property Tax / 固定資産税Realization / 実現Realization Principle / 実現主義Realized Loss / 実現損失Realized Profit / 実現利益Reasonably Estimable / 合理的に見積れるReasonably Possible / 可能性があるReceived / 受け取ったRecognition of Sales / 売上の認識Recognize / 認識するRecord / 記入するRefundable / 払戻しになるRemaining Lease Term / 残余リース期間Remote / 可能性がほとんどないRent / 家賃Rent Expense / 支払家賃Rent Payable / 未払家賃Rent Receivable / 未収家賃Rent Revenue / 受取家賃Replacement Cost / 再調達原価Repurchase / 買戻しResidual Value / 残存価値Resold / 再売却Resources 資源Responsibility Center / 責任センターRestate / 修正Results of Operations / 経営成績Retained Earnings / 利益剰余金Retail inventory method / 売価還元法Return on Investment / 投下資本利益率Retroactive Effect / 遡及的影響Revenue Expenditures / 収益的支出Revenues / 収益Reversing entries / 反対仕訳Royalties / ロイヤリティ■SSalaries Expense / 給料Salaries Payable / 未払給料Sales / 売上Sales allowances / 売上値引Sales Budget / 売上予算Sales Commission / 販売手数料Sales discount / 売上割引Sales Forecast / 売上予測Sale-Leaseback / セールリースバックSales Ledger / 売上元帳Sales returns / 売上戻りSales Transaction / 商品売買Sales-Type-Lease / 販売型リースSalvage Value / 残存価額Scrap value / 残存価額Security / 有価証券Security Deposits / 保証金Self-correcting errors / 自動修正される誤謬Sell at par / 額面発行Seller-Lessee / 売主-賃借人Selling Cost / 販売に要するコストSelling Expenses / 販売費Selling Price / 販売価額Serial Bonds / 連続償還社債Service Cost / 勤務原価Service life / 耐用年数Service Period / サービス期間Service Revenue / サービス収益Settle / 解決するSettlement Date / 決済日Settlement Rate / 決済利率Short-Term / 短期Sick Pay / 病気中の賃金の支払いSignificant Influence / 重要な影響力Single interest / 単利Single-Step Income Statement / 無区分式損益計算書Solely for Cash / 現金取引Sold / 販売したSolvency / 支払能力Special Accounts / 特殊勘定Specific Identification / 個別法Spot Rate / 当日為替レートStandard Cost / 標準原価Stated Rate / 表面利率Statement of Cash Flows / キャッシュフロー計算書Statement of Retained Earnings / 利益剰余金計算書Step-down Method / 階梯式配賦法Stock / 株式Stock Dividends / 株式配当Stock Options / 株式購入選択権Stock Splits / 株式分割Stockholder / 株主Stockholders’ Equity / 資本Straight-Line / 定額法Straight-Line Method / 定額法Subsidiary Company / 子会社Subsidiary Ledger / 補助元帳Sum-of-the-Years’ Digits / 級数法Sunk Cost / 埋没原価■TT-account T-account / Ｔ勘定Tangible Assets / 有形固定資産Tax / 税金Taxable Income / 課税所得Tax Computation / 税額計算Tax Credits / 税額控除Tax Expense Current / 当期法人税Tax Expense Deferred / 繰延法人税Tax Rate / 税率Temporary Differences / 一時的差異Term Bonds / 一括償還社債Testing / 試用運転費Third Party / 第三者Time Value of Money / 貨幣の時間価値Time Value of Money Tables / 貨幣の時間価値表Title / 所有権Total / 合計Total Assets / 資産合計Total Costs / 総原価Total Current Assets / 流動資産合計Total Current Liabilities / 流動負債合計Total Expect Costs, Total Estimated Costs / 見積総原価Total Expenses / 費用合計Total Liabilities / 総負債額Total Liabilities and Stockholders’ Equity / 負債及び資本合計Total Revenues / 収益合計Total Stockholders’ Equity / 資本合計To the Extent Possible / 可能な限りTrade discount / 業者割引Trademark / 商標権Trading Securities / 短期的な売買を想定する有価証券Transaction / 取引Transfer / 移転Transfer of the Title / 所有権の移転Transportation Fringes / 通勤手当Transportation in / 引取運賃Treasury Bills / 米国財務省短期証券Treasury Stock / 自己株式“Treasury Stock”Method / 自己株式方式Trial Balance / 試算表■UUnadjusted Trial Balance / 修正前残高試算表Unappropriated Retained Earnings / 未処分利益剰余金Uncollectible accounts / 回収不能債権Unearned Interest / 未経過利息Unearned Profit, Deferred Gain, Unearned Gain / 前受利益Unearned Rent / 前受家賃Unearned Rent Revenue / 前受家賃Unearned Revenues / 前受収益Unemployment Compensation / 失業保険Unfavorable Expense Variance / 不利費用差異Unguaranteed Residual Value / 無保証残存価値Unit Cost / 単価Unrealized Loss on Equity Securities / 持分有価証券未実現損Unrealized Profit / 未実現利益Unusual in Nature / 性質が異常Unusual or Infrequent Items / 性質が異常または発生の頻度が低い項目Usage methods / 生産高比例法Useful Life / 耐用年数■VValuation / 評価Valuation Account / 評価勘定Valuation Method / 評価方法Variable Budget / 変動予算Variable Cost / 変動費Variables / 変数Variances / 差異Voucher / 証憑■WWarehousing / 倉庫代Warrant / 新株引受権、ワラントWarranty Liability / 製品保証引当金Weighted Average / 加重平均Weighted-Average / 総平均法Withdrawals / 引出Work-in-process / 仕掛品Work Sheet / 精算表Write Off / 償却するｂあ行IFRS・英文会計税務用語●IASC財団IASC Foundation●IRSThe Internal Revenue Service●預け金deposits paid●圧縮記帳deferred tax reserves / reduction entry●圧縮記帳積立金reserve for reduction entry●アドプションadoption●アメリカ合衆国内国歳入庁IRSThe Internal Revenue Service ●売上割戻引当金provision for sales rebates●一時所得occasional income●移動平均法moving-average method●医療費控除medical deduction●印鑑登録証明書certificate of registered seal●印紙税stamp tax●青色申告の承認申請書application for filling form tax returns ●イファースIFRSs●受取手形notes receivable●受取配当金dividends income●受取利息interest income●売上計上モレunderstatement of sales margin, currently taxable●売上計上モレ認容understatement of sales margin, currently taxable in the previous year, currently deductible●売上原価cost of sales●売上債権の増減額decrease (increase) in notes and accounts receivable-trade●売掛金accounts receivable-trade●営業活動によるキャッシュ・フローnet cash provided by (used in) operating activities●営業債権trade receivables●営業債務trade payables●親会社a parent company●親会社株式stocks of parent companyか行IFRS・英文会計税務用語●買掛金accounts payable-trade●会員権membership●開業費business commencement expenses●外形標準課税size-based taxation●会計上の見積もりaccounting estimates●会計方針accounting policies●外国為替レート変動の影響The Effects of Changes in Foreign Exchange Rates●外国税額控除foreign tax credit●解釈指針interpretation●解釈指針委員会SIC : Standing Interpretations Committee●開発費償却amortization of development expenses●加算to add to taxable income●貸倒引当金allowance for doubtful accounts●貸倒引当金繰入超過額excess allowance for doubtful accounts●貸倒引当金戻入額reversal of allowance for doubtful accounts●貸倒損失bad debt loss●カスタマー・ロイヤルティ・プログラムCustomer Loyalty Programmers●課税所得taxable income●課税取引taxable transactions●合併差益merger gain●合併法人the surviving company●可能性が高いprobable●株券share certificates●株式会社kabushikigaisha (joint-stock corporation)●株式交付費stock issuance cost●株式報酬Share-based Payment●株主資本shareholders' equity●株主名簿register of shareholders●借入費用Borrowing Costs●仮受消費税等suspense receipt of consumption taxes●仮払金suspense payments●仮払経理tentative payment based on estimated amount●為替換算調整勘定foreign currency translation adjustment●簡易課税制度simplified tax system●関係会社売掛金accounts receivable from subsidiaries and affiliates-trade●関係会社株式stocks of subsidiaries and affiliates●関係会社短期借入金short-term loans payable to subsidiaries and affiliates●関係会社長期借入金long-term loans payable to subsidiaries and affiliates●関連会社affiliated companies●関連会社に対する投資Investments in Associates●関連当事者についての開示Related Party Disclosures●機械及び装置machinery and equipment●企業会計基準委員会ASBJ（Accounting Standards Board of Japan）●企業結合Business Combinations●基準諮問会議The Standards Advisory Council●規則主義rules-based●基礎控除basis deduction●寄附金控除contribution deduction●キャッシュ・フロー計算書statement of cash flows●給与支払事務所等の開始等届出書tax report for commencement of payroll●給与所得employment income●給与所得控除employment income deduction●教育訓練費の税額控除tax credit for staff training expenses●共同支配企業Jointly Controlled Entities●共同支配投資企業による非貨幣性資産の拠出Non-Monetary Contributions by Ventures ●銀行勘定調整表bank reconciliation●均等割equalization tax●勤労学生控除working student deduction●金融資産financial assets●金融商品financial instruments●金融商品に関する開示の改善Improving Disclosures about Financial Instruments●金融負債financial liabilities●偶発資産contingent assets●偶発債務contingent liabilities●組込デリバティブEmbedded Derivatives●組込デリバティブの再査定Reassessment of Embedded Derivatives●区（市町村）民税ward (municipal) tax●区（市町村）民税ward (municipal) inhabitant tax●繰延税金資産deferred income tax assets●繰延税金資産deferred income tax liabilities●繰延資産deferred assets●繰延ヘッジ損益deferred gains or losses on hedges●継続関与continuing involvement●継続企業going concern●契約にリースが含まれているか否かの判断Determining whether an Arrangement contains a Lease●原価差異cost variance●減価償却資産の償却方法の届出書application for depreciation method of depreciable fixed assets●減価償却累計額accumulated depreciation●現金及び現金同等物cash and cash equivalents●現金主義cash basis●現在価値present value●現在原価current cost / replacement cost●健康保険health insurance●健康保険・厚生年金保険の新規適用届report of the new application for health insurance / welfare pension insurance●健康保険・厚生年金保険の被保険者資格取得届report of insured person for health insurance / welfare pension●現在の債務present obligation●原材料raw materials●源泉所得税の納期の特例の承認に関する申請書application for payment of withholding income tax on a semiannual●源泉所得税の納付書payment slip for withholding income tax●源泉徴収義務obligation to withholding income tax●源泉徴収義務者an employer who is obliged to withholding income tax●源泉徴収対象to be subject to withholding income tax●原則主義principles-based●減損impairment●現物出資contribution in kind●交際費損金不算入額entertainment expenses, not deductible (excess entertainment expenses) ●工事契約Construction Contracts●厚生年金保険料welfare insurance premium●構築物structures●公的年金控除額deduction for government pensions●後発事象Events After the Reporting Period●鉱物資源の探査及び評価Exploration for and Evaluation of Mineral Resources●顧客からの資産の移転Transfers of Assets from Customers●国外源泉所得foreign source income●国際会計基準委員会（IASC）財団The International Accounting Standards Committee Foundation●国際会計基準審議会IASB : International Accounting Standards Board●国際財務報告解釈指針委員会IFRIC : International Financial Reporting Standards●国際財務報告基準IFRSs : International Financial Reporting Interpretations Committee●国際財務報告基準の初度適用First-time Adoption of International Financial Reporting Standards●国内源泉所得domestic source income●固定資産除却損loss on retirement of noncurrent assets●固定資産税fixed assets tax●固定資産廃棄損loss on abandonment of noncurrent assets●固定資産売却損loss on sales and retirement of noncurrent assets●固定負債noncurrent liabilities●個別法specific identification method●雇用保険料employee insurance premium●コンバージェンスconvergenceさ行IFRS・英文会計税務用語●財産目録Breakdown of assets and liabilities●財政状態計算書statement of financial position●最終仕入原価法most recent purchase method●財務諸表の作成及び表示に関する概念フレームワーク。

主动式管理 active managementcalmar 比率 calmar ratiosharpe比率 sharpe ratiosortino比率 sortino ratio入息基金 income fund子基金 baby funds/underlying funds已调整风险回报 risk-adjusted return互惠基金 mutual fund公积金计划 pension plan分散投资 diversification主要经纪 prime broker可换股债券套戥 convertible bond arbitrage另类投资 alternative investment市场中立 market neutral平均成本效益 dollor-cost averaging再投资 reinvestment合并套戥 merger arbitrage地区基金 regional fund如计划为伞子基金 umbrella fund有限责任 limited liability自愿性供款 voluntary contributions行业/主题基金 sector/theme fund价值型管理 value均衡基金 balanced funds投资年期 time horizon投资组合 portfolio投资顾问 investment adviser杠杆 leverage/gearing杠杆借贷比率 leverage ratio每日估值 daily valuation每年回报 annual return供款 contribution受压 / 濒临破产的证券 distressed securities定息工具套戥 fixed income arbitrage定息基金 fixed-income fund承受风险能力 risk tolerance注册地 domicile沽空 short selling波幅 volatility股份 share股息分派 dividened distributions股票基金 equity fund表现费 performance fees阿尔法系数 alpha非认可基金 unauthorised fund信托人 trustee保本对冲基金 capital guaranteed hedge funds封闭式基金 closed-end fund界定利益计划 defined benefit plan界定供款计划 defined contribution plan相关系数 correlation重大事件主导的投资 event driven/special situations 首次认购费 front-end fee套戥 arbitrage效率前缘 efficient frontier高收益 high yield基金公会 hkifa基金经理 fund manager基金销售文件 prospectus基准 benchmarks被动式管理 passive management离岸基金 offshore fund最大跌幅 maximum drawdown揣测最佳时机 market timing期货管理型基金 managed futures短仓 /淡仓 short position跌势差 downside deviation雇主供款 employer contribution雇员供款 employee contribution新高价 high-on-high basis新兴市场 emerging markets新兴市场基金 emerging markets fund管理费 managemantfee增长和收入基金 growthand income fund严格评估 due diligence买入价 bid price买卖差价 bid-offer spread传统基金 traditional fund债券基金 bond fund单一对冲基金 single strategy hedge fund 单位 unit单位信托基金 unit trust卖出价 offer price奖励费 incentive fees对冲 hedge对冲基金 hedge fund对冲基金的基金 fund of hedge funds (fohfs) 对冲基金指引 hedge funds guidelines开放式基金 open-end fund强制性供款 mandatory contributions强积金 mandatory provident fund scheme-mpf 总回报 total return标准差 standard deviation毕苏期权定价模式 black-scholes环球宏观 macro funds环球基金 global fund绝对回报 absolute return认可基金 authorised funds认沽期权 put option/put认股权证基金 warrant fund认购期权 call option/call证券借出 stock lending贝他系数 beta资产分配 asset allocation资产净值 netasset value-nav赎回 redemption赎回通知期 redemption notice period赎回费 redemption fee赎回费 / 买入费 redemption price / bid price进取型的投资管理 aggressive growth进取型增长基金 aggressive growth fund长 / 短仓持股 long/short equity长仓 / 好仓 / 持货 long position预设回报率 hurdle rate。

短期借款 Short-term borrowing 应付账款 Accounts payable 预计负债 Projected liabilities 预付账款 Prepaid Accounts AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃 ,报废 ;委付 abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数 ,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权absolute value 绝对值 absorb 摊配 ,转并 absorption account 摊配账户 ,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法 , 快速折旧法 acceleration clause 加速偿付条款 ,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样access time 存取时间 accommodation 融通 accommodationbill 融通票据 accommodation endorsement 融通背书account①账户，会计科目②账簿，报表③账目，账项④记账accountability 经营责任 ,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计accountant 会计员，会计师accountant general 会计主任 ,总会计 accounting in charge 主管会计师 accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告 accountant,sresponsibility 会计师职责 account form 账户式 , 账式accounting ①会计②会计学 accounting assumption 会计假定 ,会计假设 accounting basis 会计基准 ,会计基本方法accounting changes 会计变更 accounting concept 会计概念accounting control 会计控制 accounting convention 会计常规 ,会计惯例 accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证accounting elements 会计要素 accounting entity 会计主体 ,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露 ,会计暴露风险 accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益 accounting information 会计信息 accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计杂志 accounting legislation 会计法规 accounting manual 会计手册 accounting objective 会计目标 accounting period 会计期 accounting policies 会计政策 accounting postulate 会计假设 accounting practice 会计实务 accounting principle 会计原则 Accounting Principle Board 会计原则委员会 accounting procedures 会计程序 accounting profession 会计职业 ,会计专业 accounting rate of return 会计收益率 accounting records 会计记录 ,会计簿籍Accounting Review 《会计评论》 accounting rules 会计规则Accounting Series Release 《会计公告文件》 accounting service 会计服务 accounting software 会计软件 accounting standard 会计标准 ,会计准则 accounting standardization 会计标准化 Accounting Standards Board 会计准则委员会（英） Accounting Standards Committee 会计准则委员会（英） accounting system ①会计制度②会计系统accounting technique 会计技术 accounting theory 会计理论accounting transaction 会计业务 ,会计账务 Accounting Trend and Techniques 《会计趋势和会计技术》 accounting unit 会计单位 accounting valuation 会计计价 accounting year 会计年度 accounts 会计账簿 ,会计报表 account sales 承销清单 ,承销报告单 accounts payable 应付账款 accounts receivable 应收账款 accounts receivable aging schedule 应收账款账龄分析表 accounts receivable assigned 已转让应收账款 accounts receivable collection period 应收账款收款期 accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资 , 应收账款融资 accounts receivable management 应收账款管理 accounts receivable turnover 应收账款周转率 ,应收账款周转次数accretion 增殖 accrual basis accounting 应计制会计 ,权责发生制会计 accrued asset 应计资产 accrued expense 应计费用 accrued liability 应计负债 accrued revenue 应计收入accumulated depreciation 累计折旧 accumulated dividend 累计股利 accumulated earnings tax 累积盈余税 ,累积收益税accumulation 累积 ,累计 acid test ratio 酸性试验比率acquired company 被盘购公司 ,被兼并公司 acquisition 购置 ,盘购 acquisition accounting 盘购会计acquisition cost 购置成本 acquisition decision 购置决策acquisition excess 盘购超支 acquisition surplus 盘购盈余across-the-board 全面调整 ACT 预交公司税 act 法案 ,法规action 起诉 ,诉讼 active account 活动账户 active assets 活动资产 activity 业务活动 ,作业 activity account 作业账户 activity accounting 作业会计 activity ratio 业务活动比率 activity variance 业务活动量差异 act of bankruptcy 破产法 act of company 公司法 act of God 天灾 ,不可抗力actual capital 实际资本 actual value 实际价值 actual wage 实际工资 added value 增值 added value statement 增值表 added value tax 增值税 addition 增置 ,扩建additional depreciation 附加折旧 ,补提折旧 additional paid-in capital 附加实缴资本 additional tax 附加税adequate disclosure 充分披露 adjunct account 附加账户adjustable-rate bond 可调整利率债券 adjusted gross income 调整后收益总额 ,调整后所得总额 adjusted trial balance 调整后试算表 adjusting entry 调整分录 adjustment 调整 adjustment account 调整账户 adjustment bond 调整债券 administrative accounting 行政管理会计 administrative budget 行政管理预算 administrative expense 行政管理费用ADR 资产折旧年限幅度 ad valorem tax 从价税 advance 预付款 ,垫付款 advance corporation tax 预交公司税advances from customers 预收客户款 advance to suppliers 预付货款 adventure 投机经营 ,短期经营 adverse opinion 反面意见 ,否定意见 adverse variance 不利差异 ,逆差advisory services 咨询服务 affiliated company 联营公司 affiliation 联营 after closing trial balance 结账后试算表 after cost 售后成本 after date 出票后兑付 after sight 见票后兑付 after-tax 税后 AGA 政府会计师联合会 age 寿命 ,账龄 ,资产使用年限age allowance 年龄减免 age analysis 账龄分析 agency 代理 , 代理关系 agency commission 代理佣金 agency fund 代管基金 agenda 议事日程 ,备忘录 agent 代理商 ,代理人 aggregate balance sheet 合并资产负债表 aggregate income statement 合并损益表AGI 调整后收益总额 ,调整后所得总额 aging of accounts receivable 应收账款账龄分析aging schedule 账龄表 agio 贴水 ,折价 agiotage 汇兑业务 ,兑换业务 AGM 年度股东大会agreement 协议 agreement of partnership 合伙协议 AICPA 美国注册公共会计师协会 AIS 会计信息系统 all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念 allocation 分摊 ,分配 allocation criteria 分配标准allotment①分配，拨付②分配数，拨付数 allowance ①备抵②折让③津贴 allowance for bad debts 呆账备抵 allowance for depreciation 折旧备抵账户 allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表 alpha risk 阿尔法风险 ,第一种审计风险 altered check 涂改支票 alternative accounting methods 可选择性会计方法 alternative proposals 替代方案 ,备选方案 amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单 ,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会 ,美国注册公共会计师协会American option 美式期权 American Stock Exchange 美国股票交易所 amortization ①摊销②摊还 amortized cost 摊余成本 amount 金额 ,合计 amount differ 金额不符 amount due 到期金额 amount of 1 dollar 1 元的本利和 analysis 分析 analyst 分析师analytical review 分析性检查 annual audit 年度审计 annual closing 年度结账 annual general meeting 年度股东大会 annualize 按年折算 annualized net present value 折算年度净现值 annual report 年度报告 annuity 年金 annuity due 期初年金 annuity in advance 预付年金 annuity in arrears 迟付年金 annuity method of depreciation 年金折旧法 antedate 填早日期 anticipation 预计 ,预列 anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资 anti-profiteering tax 反暴利税 anti-tax avoidance 反避税 anti-trust legislation 反拖拉斯立法 A/P 应付账款 APB 会计原则委员会APB Opinion 《会计原则委员会意见书》 Application 申请 ,申请书 applied overhead 已分配间接费用 appraisal 估价appraisal capital 评估资本 appraisal surplus 估价盈余 appraiser 估价员 ,估价师appreciation 增值 appropriated retained earnings 已拨定留存收益 ,已指定用途留存收益 appropriation 拨款 ,指拨经费appropriation account ①拨款账户②留存收益分配账户 appropriation budget 拨款预算approval 核定 ,审批 approved account 核定账户 approved bond 核定债券A/R 应收账款 arbitrage 套利 , 套汇 arbitrage transaction 套利业务 ,套汇业务arbitration 仲裁 ,公断 arithmetical error 算术误差 arm,s-length price 正常价格 ,公正价格 arm,s-length transaction 一臂之隔交易 ,正常交易 ARR 会计收益率arrears①拖欠,欠款②迟付 arrestment 财产扣押Authur Anderson & Co. 约瑟 ?安德森会计师事务所 ,安达信会计师事务所 article 文件条文 ,合同条款 articles of incorporation 公司章程 articles of partnership 合伙契约articulate 环接 articulated concept 环接观念 artificial intelligence 人工智能ASB 审计准则委员会 ASE 美国股票交易所 Asian Development Bank 亚洲开发银行 Asian dollar 亚洲美元 asking price 索价 ,卖方报价 assessed value 估定价值 assessment①估定,查定②特别税捐，特别摊派税捐 asset 资产 asset cover 资产担保 ,资产保证 asset depreciation range 资产折旧年限幅度 asset-liability view 资产—负债观念 asset quality 资产质量asset retirement 资产退役 ,资产报废 asset revaluation 资产重估价 asset stripping 资产剥离 ,资产拆卖 asset structure 资产结构asset turnover 资产周转率 asset valuation 资产计价 assignment of accounts receivable 应收账款转让 associated company 联属公司 ,附属公司 Association of Government Accounting 政府会计师协会 assumed liability 承担债务 , 承付债务 AT 税后at cost 按成本 at par 按票面额 ,平价 at sight 见票兑付 ,即期兑付 attached account 被查封账户 attachment 扣押 ,查封 attest 证明 ,验证 attestation 证明书 ,鉴定书audit 审核 ,审计 auditability 可审核性 audit committee 审计委员会 audit coverage 审计范围 audited financial statement 审定财务报表 ,审定会计报表 audit evidence 审计证据 ,审计凭证 Audit Guides 《审计指南》 auditing ①审计②审计学 auditing procedure 审计程序 auditing process 审计过程 auditing standard 审计标准 ,审计准则Auditing Standards Board 审计准则委员会 Auditor 审计员 ,审计师 auditor general 审计主任 ,总审计 auditor,s legal liability 审计师法律责任 auditor,s opinion 审计师意见书 auditor,s report 审计师报告 ,查账报告 audit program 审计工作计划 audit report 审计报告 audit risk 审计风险 audit sampling 审计抽样 audit software 审计软件 audit test 审计抽查 audit trail 审计脉络 ,审计线索 audit working paper 审计工作底稿authorized capital stock 核定股本 ,法定股本 automated clearing house 自动票据交换所 automated teller machine 自动取款机 automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货 average balance 平均余额 average collection period 平均收款期 average cost 平均成本 average-cost method 平均成本法 average inventory 平均存货 ,平均库存 average life 平均寿命 ,平均使用年限 average payment period (of accounts payable) 应付账款平均付款期 average rate of return 平均收益率 averages 股票价格平均指数 avoidable cost 可避免成本back charge 欠费费用 back date 倒填日期 ,填早日期 backed bill 背书票据 back-end load 后期负担 backer ①票据担保人②财务支持人 backlog depreciation 欠提折旧 back order 欠交订货 back pay 欠付工资 back tax 欠交税款 back-to-back credit 对开信用证back-to-back loan 对销贷款 back wardation 倒价 backward integration 逆向合并 bad check 空头支票 bad debt 呆账 ,呆账账户 bad debt account 呆账账户 bad debt expense 呆账费用 bad debt ratio 呆账比率 bad debt recovery 呆账收回 bailment 寄销 ,寄托bailout 抽资 bailout period 投资返还期 balance ①余额②平衡 balance budget 平衡预算 balance due 结欠余额 balance fund 平衡基金 balance of account 账户余额 balance of payment 国际收支差额 balance of retained earnings 留存收益余额 balance sheet 资产负债表 balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析 balance sheet audit 资产负债表审计 balance sheet date 结账日期 balance sheet ratio 资产负债表比率 balance sheet total 资产负债表总额 balloon payment 漂浮式付款 bank 银行 bank(er,s) acceptance 银行承兑 , 银行承兑汇票 bank balance 银行存款余额 bankbook 存折 bank charge 银行手续费 bank checking account 银行支票账户 ,银行活期存款账户 bank confirmation 银行证明信函bank credit 银行信用 ,银行信贷 bank custody 银行保险库 bank draft 银行汇票 banker ①银行家②银行 bank failure 银行倒闭 bank loan 银行贷款 bank overdraft 银行透支bank reconciliation statement 银行对账单 ,银行存款调节表 bank reference 银行征信信函 bank run 银行挤兑 bankruptcy 破产 bankruptcy act 破产法 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978 年破产改革法 bank transfer 银行汇兑业务 ,银行转账业务bargain①合同，谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权 bargain renewed option 承租人优先续租权bargain sale 廉价销售 barometers 经济晴雨表，经济指标 barometers stock 晴雨表股票barter 以货易货 barter transaction 易货业务 base 基数 base period 基期 base price 基价 base rate 基础利率 base stock 基础存量BASIC 基础语言 basic earnings per share 每股基础收益 basis 基准 basis of accounting 会计基准 ,会计方法 basis of taxation 计税基准 basis point 基点 basket purchase 整套采购 ,总价采购 batch costing 分批成本计算法 batch processing 分批处理 ,分批数据处理 B/D 过次页 B/E 汇票 BE analysis 损益分界分析 , 保本分析 bear①承担，负担②卖空者，空头 bearer 持票人 bearer bond 不记名债券 bearer draft 不记名汇票 bear interest 附息，负担利息 bear market 熊市，下跌行情 bear squeeze 榨空头beating the market 战胜股市 before-separation cost 分离前成本 before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言，初学者通用符号指令语言beginning balance 期初余额 beginning inventory 期初存货 bellwether security 领头证券，龙头证券 below par 低于票面价值 below the line 线下项目 beneficial interest 受益人权益 beneficial owner 受益权人 beneficiary 受益人，受款人，受赔人 benefit ①效益，利益②福利金，津贴 benefit-cost analysis 效益成本分析 benefit-cost ratio 效益成本比率 benefit fund 福利基金 benefit in kind 实物福利 benefit system 职工福利制度 best-efforts agreement 证券尽力推销协议 beta coefficient 贝塔系数 beta risk 贝塔风险，第二种类型误差 betterment 改造投资，改造工程投资B/F 余额承前 Bias 偏差，偏向性 bid ①买价②投标bid bond 投标保证金 bid price①买方出价，买价②投标价格 big bath 巨额冲销Big Board 大证券交易所 Big Five 五大会计师事务所 bill ①汇票，票据②通知单，清单③账单，发货票 billing 开发票，开账单 billing clerk 开票员 bill of entry 报关单bill of exchange 汇票 bill of lading 提货单，提单 bill of materials 用料单 bill of sales 销货清单，卖据 bills payable 应付票据 bills receivable 应收票据B/L 提货单 black market 黑市 black money 黑钱 blank bill of lading 不记名提货单blank check 空白支票 blank endorsement 不记名背书 blanket mortgage 总括抵押blanket order 总括订货单 blanket price 总括价格 blind entry 失实分录，未加说明的分录 blind purchase 盲目采购 blue-chip 蓝筹码股票，热门股票 blue-sky laws 蓝天法，股票发行控制法 board chairman 董事长 board minutes 董事会会议记录 board of directors 董事会 board of trade 同业公会，商会 bond ①债券②保证书，保证金③忠诚保证 bond conversion 债券兑换 bond discount 债券折价 bonded goods 保税货物 bonded warehouse 保税仓库 bond financing 债券筹资 bondholder 债券持有人 bond indenture 债券信托契约，债券契约 bonding company 忠诚担保公司 bond issue cost 债券发行成本bond premium 债券溢价 bond rating 评定债券等级bonds outstanding 流通在外债券 ,未偿付债券 bonds payable 应付公司债券 bond yield 债券收益率 bonus 奖金 ,红利 bonus issue 发行红利股 book ①账簿②账面的③记账 book audit 账簿审计 book balance 账面余额 book inventory 账面存货 , 账面盘存 bookkeeper 簿记员 ,记账员bookkeeping①簿记，记账②簿记学 book of final entry 终结分录账簿 book of orginal entry 原始分录账簿 book profit 账面利润，账面盈利 book rate of return 账面收益率books of accounts 账簿 book value 账面价值 book value per share 每股账面价值 boot 补价 borrowing 借贷，借款 borrowing power 借款能力 bottom line 损益表底线，最终财务成果 B/R 应收票据 branch 分支机构，分店 branch accounting 分支机构会计，分店会计 branch current account 分支机构往来账户，分店往来账户 branch ledger 分支机构分类账 brand name 牌号名称，商标名称 breach of contract 违约，违反合同 breach of trust 违反信托 breakdown 分解，按细目分类 break-even analysis 损益分界分析，损益平衡分析 break-even chart 损益分界图表，损益平衡图表 break-even point 损益分界点，损益平衡点 break-up value 拆卖价值 bribes and kickbacks 贿赂和回扣 bridging loan 过渡性贷款British Accounting Association 英国会计学会 broker 经纪人 brokerage 经纪人佣金brought down 入次页，过次页 brought forward 承前页 budget 预算 budgetary control 预算控制budget decision 预算决策 bugeting 预算编制 budget management 预算管理 budget variance 预算差异 buffer stock 保险库存 ,缓冲存货 bull ①买空②买空者 ,多头bullion 金银块 ,金银条 bull market 牛市 , 涨市 burden 间接费用 burden rate 间接费用率 business①商业，工商业②企业③经营，营业 business accounting 企业会计business barometer 工商业指标 business combination 企业合并 business cycle 商业周期，商业循环 business environment 企业环境 business failure 经营失败 business income 企业收益，营业收益 business risk 经营风险，营业风险 business segment 企业分部 business transaction 企业交易，营业业务 business trust 企业经营信托 buy and hold decision 购入和持存决策 buyer，s credit 买方信贷 buying expense 进货费用buyout 收购股权，收购控制股权 buy over 收买，贿赂 bylaws 公司章程细则 by-product 副产品CA 特许会计师 cable transfer 电汇 calculation 计算 calculator 计算器 calendar year 日历年度 call ①期前偿还，期前兑回②催交股款③买方期权 callable bond 可提前兑回债券 callable preferred stock 可提前兑回优先股 call loan 活期拆放贷款 call option 股票购买期权 call premium 提前兑回溢价 call price 提前兑回价格 call provision 提前兑回条款 cancelable lease 可取消租约。

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 mortgage调息按揭（ARM）Admitted value 认可值Advance 垫款Affiliated company 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.市场参与者关注的是紧随的后市情况，即头几个交易日。

（金融保险）银行业术语英文Bankstatement银行对账单Currentdeposit活期存款Telegraphictransfer电汇DiscountRate贴现率Open-EndFund开放式基金中国招商银行ChinaMerchantsBank信用卡CreditCard浮动汇率FloatingRate利率InterestRate货币政策MonetaryPolicy现代管理学之父：彼得·德鲁克菲利普斯曲线表示：失业率和通货膨胀之间的关系CIF的风险转移点：货过船舷双因素理论的创始人：赫茨伯格提高存款准备金率将：提高贴现率将：货币供给量减少，利率提高赫兹伯格的保健因素（判断对错）面对金融危机，我国采取的措施以及银行业采取的措施？第壹部分中国的银行业business商号，企业，X公司savings储蓄monetarypolicy货币政策repository仓库liquidfunds流动资金channel引入，注入impulse推动力，刺激macroeconomicmanagement宏观经济管理inresponseto随……specializedbank专业银行DecisiononFinancialReform关于金融改革的决定comprehensivepackageofmeasures壹揽子综合措施inflationarypressure通货膨胀压力signsofoverheating市场过热现象structuralmeasure结构上的措施exchangerate汇率currentaccountconvertibility经常项目可自由兑换性inter-bankmoneymarket银行间货币市场segregation拆分policybank政策性银行infrastructuralproject基础设施项目joint-equity合资softlanding软着陆retailpriceindex零售物价指数subdue征服sustainablerate可持续增长的比率negativeimpact消极影响capitalinflow资本流入officialforeignexchangereserve官方外汇储备resilience反弹aggregatefinancing融资总量full-fledged成熟的LawofthePeople’sBankofChina《中华人民共和国中国人民银行法》issuecurrency发行货币circulation流通fiscalagent财政代理fiscaldeficit财政赤字soundfinancialorder良好的金融秩序overhaul大修，取代，裁撤indirectpolicyinstrument间接政策手段creditceiling贷款额度reserveratio准备金率fixedassets固定资产commercialbank商业银行WorldTradeOrganization世界贸易组织profit-drivenentities盈利实体internationallycompatible和国际接轨的appropriatedisclosurestandards适当的披露标准listing股票上市，股票挂牌intermediaryservices中间业务internationalsettlement国际结算coststructure成本结构regulatorystandards调节标准，调节规范economictransition经济转型magnitude规模riskmanagement风险管理prudentialmanagement审慎管理riskmonitoringandwarningsystem风险监控和警戒系统proceeds收益capitaladequacyratio资本充足率loanapproval贷款核准loanrelease贷款发放insolvent无偿付能力，破产liquidationprocedures清算程序fit-and-propertest称职测试assetmanagementcompany资产管理X公司non-performingloans不良贷款resourceallocation资源配置enforceabilityofbankclaims银行债权的追讨ownershipstructure所有制结构corporategovernance法人治理incentivestructure激励机制openmarkettransactions公开市场业务fine-tuning微调modesoftransaction交易方式settlementandclearingsystem清算系统rediscountbusiness（票据的）再贴现业务requiredreservesystem法定准备金制度accountingperiod会计年度intermediaterate中间利率interestrateliberalization利率自由化banklendingrates银行贷款利率depositrates存款利率retaildepositinterestrate小额存款利率share-holdingbanks股份制银行controllingshare控股股份capitalreplenishmentsystem资本金补充制度informationdisclosure信息披露creditcooperatives信用合作社nationaltreatment国民待遇accountingsystem会计制度ratingagency信用评级机构第二部分银行监管misappropriation盗用operatingprocedures操作程序discretion判断力accountingentry会计分录creditor债权人mobilize动员distribute分发，分配publicgood公共利益accord协议liquiditydrain流动性丧失depositinsurancefund存款保险基金inasafeandsoundmanner安然无恙的bankruns银行运行thefund’sloss基金损失promptintervention迅速干涉remedialmeasure补救措施responsiveto对……敏感thrust推力monopoly垄断anti-competitivepractices反对竞争的行为bankcapitalrequirements银行资本金要求dividendlimitations股息限制impair削弱regulatoryauthorities监管当局accountingprinciple会计准则independentaudit独立审计financialposition财务状况counter-partyrisk交易对手风险orderlyexit有序退出problembank问题银行systemicprotection系统保护operationalindependence独立运行solventinstitution有偿付能力的机构cognation同族distortion变形，曲解，失真marketsignal市场信号charteringbanks特许银行pre-filingstage提出申请阶段applicationstage申请阶段organizingstage组织阶段premise（企业、机构等使用的）房屋；院内的土地；房产proformafinancialstatement预测财务报表projection预测market-entryticket进入市场的凭证statute法令，条例incompliancewith遵守expertise专家的意见，专门的技术theBasleCommittee巴塞尔委员会endorsement背书，签注，认可venture冒险，投机，风险integrity诚信standing信誉名望beconsistentwith和……壹致deploy展开cross-checking相互校验，反复核对dualcontrolofassets资产的双重控制doublesignatures双重签名trackrecord记录deemedtobedetrimentalto被认为对……有害financialprojection财务预测start-upcosts启动成本initialcapitalamount启动资本数量corporateparent母X公司theBasleMinimumStandards巴塞尔最低标准aconsolidatedbasis统壹（合且）的基础benotifiedof通报indirectinvestment间接投资inrespectof关于acquisition兼且awidearrayof大量的perspective观点potential潜在的creditrisk信贷风险on-andoff-balancesheet表内和表外项目writeoff勾销，注销（债款）；报废suspend暂停repricingrisk重定价风险yieldcurve收益率曲线optionality可选择性，随意portfolio资产组合deregulate解除管制insolvency无力偿仍，破产unethical不道德的，缺乏职业道德的besusceptibleto易受影响的complywith符合，遵守financialdistress财务困难directorate董事会，管理局prudentialrules审慎规则imprudent轻率的，鲁莽的supplant排挤掉，代替dynamic动态的assetconcentration资产集中loanclassificationsystem贷款分类系统adequacyofloanlossreserves足够的贷款损失储备riskmanagement风险管理internalcontrol内部控制equitycapital股本权益revenue收入capitaladequacyratios资本充足率riskprofile风险组合assetquality资产质量inatimelyfashion及时地，适时地corecapital核心资本tieronecapital壹级资本retainearning留存收益surplus盈余supplementarycapital补充资金revaluationreserves重估储备金hiddenreserves秘密准备金subordinatedterm从属条款riskweight风险权重undercapitalized资本金不足merger合且volatilityofprice价格不稳定correlationassumption相关性假设non-linearpricecharacteristics非线性价格特性plusfactor正因素independentriskcontrolunit独立风险控制部门risk-sensitive风险敏感的one-size-fits-allframework壹成不变的框架ratingsbased以评级为基础的defaultoftheborrower借贷者不履行仍款责任commensuratewith和……相称的highlyleveraged高举债运营的provisions备用金baddebt呆账，坏账loan借款advance预付款extensionofcredits信贷延期obligor债务人collateral担保品capitalinjection资本（金）注入liquidationproceedings清算诉讼liens抵押留置权refinancingplans再融资计划salvagevalue残余价值contingentliabilities或有债务haveanadversebearingon对……有不利影响overdueloans过期贷款doubtfulloans可疑贷款overdraft透支assetsportfolio投资组合资产liquidityratio流动比率liquiditysqueeze流动资金紧张cushion偿债安全余量，缓冲mismatch未扎平的，不相配的auditfunction审计职能on-sitesurveillance非现场监管intheshortormediumterm从中短期来见annualreports年报undertheauspicesof在……的赞助下secondarymarket二级市场equity股本leverageratios杠杆率volatilemarkets剧烈变动的市场loanlossprovisions贷款损失准备金lossreserves损失准备金examiner-in-charge检查组组长internalaudit内部审计contingencyfunding应急开支准备金compliance合规性compositerating综合评定lendingpolicies贷款制度totalloanvolume贷款总额loancovenants贷款契约boardofdirectors董事会buy-outs买断loanappraisal贷款评估outstandingloans未偿贷款financialhealth财务正常incomestatement损益表financialpositionandprospects财务现状和前景cashflow现金流量benchmark基准assetsqualityrating资产质量评级servicetheloan偿仍贷款unassistedmerger有偿合且depositinsurancefund存款保险基金indemnifying保障补偿putoption出售期权revamp改组；补修，翻新；修订，改进market-orientedfinancialsystem市场导向的金融体制operationalindependence自主运营corporationaffiliationX公司联营机构第三部分中国的外汇体制foreignexchange外汇foreigncurrency外币accelerate加快conditionalcurrentaccountconvertability有条件的经常项目可兑换managedfloatingexchangerate有管理的浮动汇率InternationalMonetaryFund(IMF)国际货币基金组织promulgate颁布non-residentbanks外国银行balanceofpayments国际支付paymentvoucher支付凭证bankcertificateofdeposit银行存款单circulation流通foreignexchangesurrenderbusiness外汇止付业务debtserviceaccounts壹般结算账户revoke撤销referencerate参考利率foreign-fundedenterprises外资企业ceiling最高限额retain留存advise通知lift解除exportproceeds出口收入verify查证，核验enter记入，登记receipts收入callmoney活期贷款fraudofforeignexchange骗汇designatedforeignexchangebanks指定办理外汇的银行capitalaccounttransactions资本账户下的交易第四部分会计Ⅰ财务会计communicate传达；告知；交流financialstatement财务报表monetary货币的warrant为……提供充足的根据outlet销售点，销路sound健康的，合理的bookkeeping记账，簿记transactions交易virtually实质上applyto适用于day-to-day日常的evaluate评价，评估correctiveaction矫正的行为merchandise用于买卖的货物，商品inventory库存，存货creditors债权人venture(为盈利而进行冒险的)企业；短期投资，商业冒险monitor监控analyze分析keepupwith跟上WallStreetJournal华尔街日报BusinessWeekly商业周刊（杂志）Forbes福布斯（杂志）Fortune财富（杂志）projection预测，估计；规划项目disclose透露，披露authorities当局incometax所得税nonprofitorganizations非盈利性组织profit-oriented利润导向的budgets预算payrolls工资单recession(经济衰退)standardofliving生活水平auditing审计inaccordancewith符合，按照complywith遵守，符合taxreturns纳税申报单managementconsulting管理咨询costaccounting成本会计成本会计是成本管理系统中的壹个子系统。

常用银行金融英语Title: Commonly Used Banking and Financial EnglishOpening an AccountWhen you want to open a bank account, you will need to provide certain documents. These may include a government-issued ID, proof of address, and in some cases, a reference from another bank. Once your account is open, you will receive a debit card and checks to access your funds.Deposits and WithdrawalsTo deposit money into your account, you can use thebank's ATM, make a transfer from another account, or deposit cash or checks at a branch. For withdrawals, you can use the ATM with your debit card, write a check, or visit a branch in person.Online and Mobile BankingMost banks offer online and mobile banking services, allowing you to check your account balance, transfer money, pay bills, and manage other transactions from the convenience of your computer or smartphone.Credit and LoansBanks offer various types of credit, such as credit cards, personal loans, and mortgages. When applying for credit or a loan, you will need to provide information about your income, employment, and credit history.Investment ServicesBanks also offer investment services, including theability to open investment accounts, purchase stocks and bonds, and seek advice from financial advisors.Interest RatesWhen you deposit money into a savings account or a certificate of deposit (CD), the bank pays you interest onyour balance. Similarly, when you borrow money through a loan or credit card, you will pay interest on the amount borrowed.Account ManagementIt's important to stay informed about the fees associated with your account, such as monthly maintenance fees,overdraft fees, and ATM fees. Banks also offer account management tools, such as budgeting and expense tracking, to help you manage your finances.Security and Fraud ProtectionBanks take security and fraud protection seriously. Many use encryption and multi-factor authentication to ensure the safety of your online and mobile transactions. If you notice any suspicious activity on your account, you should report it to the bank immediately.International BankingFor those who engage in international commerce or travel frequently, banks offer foreign exchange services, international wire transfers, and accounts denominated in foreign currencies.Customer ServiceIf you have any questions or issues with your account, the bank's customer service team is there to help. You can contact them by phone, email, or visit a branch in person for assistance.ConclusionUnderstanding these common banking and financial terms will help you navigate the world of personal finance with confidence. Whether you're opening an account, applying for a loan, or managing your investments, having a strong grasp of banking and financial English is essential.。

投行人常用的英语金融词汇-CAL-FENGHAI.-(YICAI)-Company One1投行人常用的英语金融词汇2012年01月15日 15:37:32Accounts payable 应付帐款Accounts receivable 应收帐款Accrued interest 应计利息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ACE 美国商品交易所ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证[股市] 指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。

ADR一般以美元计价和进行交易，及被视为美国证券。

对很多美国投资者而言，买卖ADR比买卖ADR所代表的股票更加方便、更流动、成本较低和容易。

大部份预托收据为ADR；但也可以指全球预托收(GDR) ，欧洲预托收据(EDR) 或国际预托收据(IDR) 。

从法律和行政立场而言，所有预托收据具有同样的意义。

ADS 美国存托股份Affiliated company 关联公司；联营公司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。

市场参与者关注的是紧随的后市情况，即头几个交易日。

有人把后市定义为股价稳定期，即发行结束后的30天。

也有人认为后市应指稳定期过后的交易市况。

然而，较为普遍的是把这段时期视为二级市场AGM 周年大会Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange美国商品交易所American Depository Receipt美国存股证；美国预托收据；美国存托凭证 (简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织) Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm's length transaction 公平交易Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家联盟 (东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Management 资产管理Asset swap 资产掉期Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所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 trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行；银行家；银行业Bank for International Settlements国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡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Beneficiary 受益人Beta (Market beta) 贝他(系数)；市场风险指数Best practice 最佳做法Bills department 押汇部BIS 国际结算银行Blackout period 封锁期Block trade 大额交易；大宗买卖Blue chips 蓝筹股Board of directors 董事会Bona fide buyer 真诚买家Bond market 债券市场，债市Bonds 债券，债票Bonus issue 派送红股Bonus share 红股Book value 帐面值Bookbuilding 建立投资者购股意愿档案[股市] 包销商用以定价一笔发行的方法。

english汉语accrued interest应得利息all-ordinaries index所有普通股指数arbitrage套戥ask price买价asset-backed securities具资产保证的证券at-the-money刚到价automatic order matching and execution system自动对盘及成交系统basis point基点bear markets熊市bid price卖价bid-ask spread买卖差价blue chips蓝筹股bond债券book value账面值broker经纪brokerage fee经纪佣金bull markets牛市call option好仓期权/买入（认购）期权callable bonds可赎回债券capital gain资本增值capital markets资本市场central clearing and settlement system中央结算系统central money market units债务工具中央结算系统certificate of deposits存款证china concepts stock中国概念股closed-end闭端基金collateral抵押品commercial paper商业票据common stock普通股compound interest复息contract note成交单controlling shareholder控制股东convertible bond可换股债券corporate bond公司债券coupon票息coupon frequency派息次数coupon rate票面息率covered warrants备兑认股权证credit rating信用评级currency board货币发行局current yield现价息率custody of securities证券托管default risk不能收回本金的风险derivative call衍生认购（认沽）认股权证derivative instrument衍生产品direct business直接成交discount bond折扣债券diversification分散风险duration期限earnings收益earnings per share每股盈利earnings yield盈利率equity股本equity call warrants股本认购认股权证ex-dividend除息face value/ nominal value面值fixed rate bonds定息债券fixed-income securities定息证券floating rate bonds浮息债券fundamental analysis基本分析future value未来值future value of an annuity定期供款之未来值futures contract期货合约hang seng china enterprises index恒生香港中资企业指数hang seng index香港恒生指数hang seng london reference index恒生伦敦参考指数hedge对冲hong kong inter-bank offered rate香港银行同业拆息hong kong monetary authority香港金融管理局hong kong securities clearing company ltd.香港中央结算有限公司h-share股hsi futures contract恒生指数期货合约income收入index fund指数基金initial public offering首次公开招股inside information内幕消息insider trading内幕交易intrinsic value内在价值investment投资investment adviser投资顾问ipo price首次公开招股价junk bond垃圾债券leverage ratio杠杆比率limit order限价指示limited company有限公司liquidity变现能力listing挂牌listing date上市日期margin call补仓market capitalisation市价总值market maker庄家market order市场指示money market货币市场mutual fund互惠基金net asset value资产净值offer for sale公开发售offer for subscription公开认购open offer公开供股open-end开放基金option期权oversubscribed超额认购par bond平价债券par value票面值perpetual bonds永久债券placing配售portfolio投资组合preference shares优先股premium溢价（认股证）premium bond溢价债券present value现时值present value of an annuity定期供款之现时值price/earnings ratio市盈率privatisation私有化professional conduct regulations专业操守规例prospectus招股书put option淡仓期权/卖出（认沽）期权rate of return收期率real interest rate实质利率red chip红筹股redemption value赎回价值reinvestment value再投资利率relative strength index/rsi相对强弱指数repurchase agreement回购协议resistance level阻力价位return回报rights issue供股发行risk-averse, risk-neutral, risk-taking风险厌恶，风险中立，追求风险securities and futures commission证券及期货事务监察委员会securities dealers´ representatives证券交易商sehk联交所senior bond优先债券settlement结算short hedge空头对冲short position空仓short selling抛空/沽空speculation投机stock splits股票分拆subordinated bond后偿债券substantial shareholder大股东support level支持价位technical analysis技术分析the stock exchange of hong kong ltd.香港联合交易所有限公司time horizon投资期trading hours of sehk联合交易所的交易时间trading rules交易规则trust deed信托契约underlying security认股权证相关的股份unified exchange compensation fund scheme联合交易所赔偿基金valuation估价warrant认股权证window dressing粉饰橱窗yield盈利率yield to maturity到期孳息率zero coupon bond无息债券。

AAcceleration depreciation 加速折旧Acceleration Clause 加速条款，提前偿付条款Acceptor 承兑人；受票人；接受人Acceptance 承兑，承兑汇票Acceptance Commission 承兑费用Acceptance Credit承兑信用证，承兑信用Acceptance Market承兑票据市场Acceptance bank承兑银行Accommodation paper 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息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ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率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Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证ADS 美国存托股份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Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证；美国预托收据；美国存托凭证(简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortizable intangibles 可摊销的无形资产Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化；按年计Annual report 年报；年度报告Anticipatory breach 预期违约Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织) Appreciation [财产] 增值；涨价Appropriation 拨款；经费；指拨金额Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm's length transaction 公平交易Arrears拖欠，欠款Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家联盟(东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Backed Securities 资产担保债券Asset Management 资产管理Asset swap 资产掉期Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所BBack-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Bad check空头支票，坏票，退票Bad debts risk坏账风险Bailout指相关机构对周转有问题的银行提供财务援助的措施，如融资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Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bancogiro银行资金划拔制度Bank, Banker, Banking 银行；银行家；银行业Bank account银行往来账户Bank Charge银行手续费（来澳洲的之前一定要问清楚，我吃亏了）Bank for International Settlements 国际结算银行Bank holding company 银行控股公司Bank interest 银行存款利息，银行贷款利息Bankruptcy 破产Bank loan银行贷款Base day 基准日Base rate 基准利率Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡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Beneficiary 受益人Beta (Market beta) 贝他(系数)；市场风险指数Best practice 最佳做法；典范做法Bills department 押汇部Bill of exchange 汇票BIS 国际结算银行Blackout period 封锁期Block trade 大额交易；大宗买卖Blue chips 蓝筹股Blue Sky [美国] 蓝天法；股票买卖交易法Board of directors 董事会Bona fide buyer 真诚买家Bond market 债券市场，债市Bonds 债券，债票Bonus issue 派送红股Bonus share 红股Book value 帐面值Bookbuilding 建立投资者购股意愿档案；建档；询价圈购BOOT 建造；拥有；经营；转让BOT 建造；经营；转让Bottom line 底线；最低限度Bottom-up 由下而上(方法)Bounced cheque 空头支票Bourse 股票交易所(法文)BP (Basis Point) 基点Brand management 品牌管理Break-up fees 破除协议费用Break-up valuation 破产清理价值评估Breakeven point 收支平衡点Bridging loan 临时贷款/过渡贷款Broad money 广义货币Broker, Broking,Brokerage House 经纪；证券买卖；证券交易；证券行；经纪行Brussels Stock Exchange 布鲁塞尔证券交易所BSSM 建造/设备供应-服务/维修Bubble economy 泡沫经济Build, Operate and Transfer 建造、经营、转让Build, Own, Operate and Transfer 建造；拥有；经营；转让Build/Supply-Service/Maintain 建造/设备供应-服务/维修Bull market 牛市；股市行情看涨Bullets 不得赎回直至到期(债券结构之一)Bullish 看涨; 看好行情Bundesbank 德国联邦银行；德国央行Business day 营业日Business management 业务管理；商务管理；工商管理Business studies 业务研究；商业研究Buy-back 回购Buy-side analyst 买方分析员Buyer's credit 买方信贷（进口）Buyout 收购；买入By-law 细则；组织章程CCAC 巴黎CAC指数CAGR 复合年增长率Calendar year 月历年度Call-spread warrant 欧洲式跨价认股权证Call option 认购期权Call protection/provision 赎回保障/条款Call warrant 认购认股权证Callable bond 可赎回债券Cap 上限Capacity 生产能力；产能CAPEX 资本支出Capital Adequacy Ratio 资本充足比率Capital base 资本金；资本基楚Capital expenditure 资本支出Capitalization >资本值Capital markets 资本市场；资金市场Capital raising 融资；筹集资金Carry trade 利率差额交易；套利外汇交易；息差交易Cash-settled warrant 现金认股权证Cash earnings per share 每股现金盈利Cash flow 现金流量CCASS 中央结算及交收系统CD 存款证CDS 参见Credit Default Swap栏目CEDEL 世达国际结算系统(即欧洲货币市场结算系统)Ceiling 上限Ceiling-floor agreement 上下限协议Central Clearing & Settlement System 中央结算及交收系统CEO 行政总栽；行政总监；首席执行官CEPA即2003年6月29日于香港签署的《内地与香港关于建立更紧密经贸关系的安排》，是英文“The Closer Economic Partnership Arrangement (CEPA) between Hong Kong and the Mainland”的简称。

银行资产负债表中英文对照1 资产assets11～12 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 investment1121 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 bonds 1124 短期投资-受益凭证short—term investments — beneficiary certificates 1125 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 market113 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 receivable114 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 receivable118 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 receivables121～122 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 market125 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VAT paid ( or input tax）1282 留抵税额excess VAT paid （or overpaid VAT)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 — other13 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 investments14~ 15 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 increments 1429 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 for equipment1561 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 receivables1841 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 revaluation1859 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 — other2 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 VAT 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 currencies2183 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 supervisors 2198 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VAT 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 payable 232 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 taxpay-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财务报表词汇Turnover 营业额Other operating income其他经营收入General and administrative expenses一般及行政开支Loss from operations经营亏损Finance costs融资成本Loss before taxation除税前亏损Taxation税项Loss after taxation除税后亏损Minority interests少数股东权益Net loss for the period期内亏损净额Loss per share (HK cent）Basic每股亏损(港仙）基本Non-current assets非流动资产Current assets流动资产Current liabilities 流动负债Net current liabilities 流动负债净额Total assets less current liabilities 总资产减流动负债Non—current liabilities非流动负债consolidated profit and loss account 综合损益帐consolidated balance sheets 综合资产负债表Attributable to：Equity holders of the parent下列人仕应占：母公司股权持有人Loss attributable to shareholders 股东应占亏损Prepaid lease payment 预付租金Goodwill 商誉Inventories 存货Trade and other receivables, deposits and prepayment 应收帐款及其他应收款项、按金及预付款项Loans and interest receivables 贷款及应收利息Pledged bank deposit 已抵押银行存款Bank balances and cash 银行结存及现金Segment results 分类业绩Unallocated expenses 不分类开支Realized （loss）on investment in securities证券投资之变现( 亏损）At beginning of year 年初Revaluation deficit charged to profit and loss account於损益账中扣除之重估减值At balance sheet date 於结算日Additions 添置Accumulated amortisation 累计摊销Net book value 账面净值Raw materials 原料Work in progress 在制品Finished goods 制成品Trade and bills receivables 应收账款及应收票据Provision for doubtful debts 呆账拨备Cash and bank balances 现金及银行结存Time deposits 定期储蓄Bank overdrafts，unsecured 银行透支、无抵押Trust receipt loans，unsecured 信托收据贷款、无抵押Current portion of bank loans 银行贷款之短期部份Purchase consideration 收购之对价Issue of new shares 发行新股Surplus in fair value of shares issued 发行股份之溢价Fair value of consideration 收购之公允价值Direct costs relating to the acquisition settled in cash有关收购之直接现金成本Total acquisition costs 总收购成本Fair value of acquired net assets and intangible assets购入之净资产及无形资产之公允价值Surplus on revaluation before reclassification重新分类前之重估盈余Exchange adjustments 滙兑调整Written back on disposals 因出售而拨回Written back of impairment loss on disposals因出售而拨回减值亏损Freehold 永久业权Demand deposits and current deposits 活期及往来账户存款Savings deposits 储蓄存款Time，call and notice deposits 定期、即期及短期通知存款Negative fair value of derivatives 衍生工具的负公允价值Designated at fair value through profit or loss指定为通过损益以反映公允价值Non—trading 非交易用途Certificates of Deposit Issued 已发行存款证Depreciation allowances in excess of related depreciation折旧免税额超过有关折旧Cash flow hedge 现金流量对冲Non—trading debt securities issued 非交易性已发行债务证券Interests in jointly controlled entities 於共同控制实体的权益Derivative assets 衍生资产Financial assets at fair value through profit or loss按公平值列帐及於损益表处理之财务资产Bank balances and cash 银行结余及现金Time charter equivalent earnings 按期租合约对等基准的收入Share of profits less losses of jointly controlled entities应占共同控制实体溢利减亏损Currency translation differences 汇兑差额fair value losses of cash flow hedges 现金流量对冲的公平值亏损Net loss recognised directly in equity 在权益直接确认的净亏损Shares issued upon exercise of share options於行使认股权时发行的股份Shares purchased by trustee of the LTIS长期奖励计划受托人购入的股份Shares transferred to employees upon granting of restricted share awards 於授出有限制股份奖励后转予雇员的股份Shares issued and transferred to employees upon granting of restricted share awards於授出有限制股份奖励后发行及转予雇员的股份Shares transferred back to trustee upon lapse of restricted share awards 於有限制股份奖励失效后回拨至受托人的股份Share—based compensation 以股权支付的补偿其他还有：current ratio 流动比率=流动资产/流动负债quick ratio 速动比率=速动资产/流动负债debt ratio 负债比率=负债总额/资产总额debt to equity 负债权益比率=带息负债/（负债+所有者权益）dividend payout ratio 股息支付率=普通股股息/普通股净收益net working capital营运资金净值=流动资产—流动负债gross margin 毛利率=（销售收入—已销售商品成本）/销售收入operation margin营业利润率=息税前利润（EBIT）/销售收入profit margin 边际利润率=净利润/销售收入也叫return on salereturn on assets 资产报酬率return on equity 权益报酬率asset turnover 资产周转率=销售收入/资产平均余额EPS= earning per share 每股收益P/E=price/earning 市盈率ROE = Return on Assets 资产报酬率ROAE = Return on Assets Employed 占用资产报酬率ROCE = return on capital employed 占用资本报酬率ROC = return on capital 资本报酬率IRR = internal return rate内部报酬率法DCF = discount cash flow贴现现金流量法NPV = net present value 净现值CFROI = cash flow return on investment 投资现金流回报EBIT = earning before interest & tax息税前收入Net debt/total assets 有息负债率有息负债是指扣除应付工资福利费等无利息负担后的债务Net Gearing= Net Debt / Equity 杠杆作用, 有息负债与所有者权益的比率有时候负债权益比是用长期负债与普通股权益相比的Depreciation and amortization 折旧和摊削折旧费还有个说法叫committed capacity costamortization of deferred expenditure 递延费用摊削Proforma = 估计/非正式。