財務(wù)報表英語翻譯

1、a flat percentage rate of income 統(tǒng)一比率的所得稅稅率. a long position 多頭部位,利多形勢. a long position 多頭寸;買進(jìn)的期貨合同. a put option on a debt security 債務(wù)證券的賣出期權(quán). a sales slip 簽購單據(jù),售貨清單. a short position 空頭部位,短缺頭寸. a short position 空頭;賣出的期貨合同. a tax return 稅務(wù)申報表. abnormal depreciation 特別折舊. abnormal spoilage 非正常損壞. ab

2、original cost 原始成本. acceptance bank 票據(jù)承兌行 acceptance method 承兌方式. acceptance risks 承兌風(fēng)險. accepting bank 承兌銀行 accessory risks 附加保險,附加險. accident insurance 意外保險.(不包括海上,火災(zāi)和人壽保險). accommodation of funds 資金融通. accompany vt. 附帶,伴隨,陪同 account charges 賬戶費用 account current (A/C,a/c) 往來帳戶 account number (A/N)

3、 帳號 account statement 帳戶清單 accounting exposure 會計風(fēng)險. accounting risks 會計風(fēng)險. accounting value 帳面價值. accounts of assured 保險帳戶. accrued bond interest 應(yīng)計債券利息 accrued depreciation 應(yīng)計折舊. accrued dividend 應(yīng)計股利 acknowledgement of declaration (under op預(yù)約保險申報確認(rèn)書. active securities 熱頭股票,活躍的證券 actual cash value

4、 (保險用語)實際現(xiàn)金價值. actual rate 實際匯率 adaptive expectations 適應(yīng)性預(yù)期. additional insurance 加保,附加保險. additional reserve 追加準(zhǔn)備金 additional reserve 追加準(zhǔn)備金 additional reserve 追加準(zhǔn)備金 adjustable policy 可調(diào)整的保險單. adjustable premium 可調(diào)整的保險費. adjusted debit balance 已調(diào)整的借方余額 advance payment of premium 預(yù)繳保險費. advance-decli

5、ne theory 漲跌理論 adverse exchange 逆匯,逆匯兌 advice of drawing 提款通知書 advising bank 通知銀行 affiliated bank 聯(lián)行 affiliated person 關(guān)聯(lián)人 aftermarket 次級市場 agent for collection 托收代理銀行 Agricultural Bank of China 中國農(nóng)業(yè)銀行 agricultural loans 農(nóng)業(yè)貸款 agricultural(animal husbandry)tax 農(nóng)(牧)業(yè)稅. allowance for doubtful debt 備抵呆帳

6、款項 allowance for doubtful debt 備抵呆帳款項 allowance for doubtful debt 備抵呆帳款項 alternative (either/or) order 選擇指令 American Express card 運通卡. American terms 美國標(biāo)價法 amount in figures 小寫金額 amount in words 大寫金額 annual membership dues 年費. application form for a banking account 銀行開戶申請書 appointed bank 外匯指定銀行 appr

7、eciation of exchange rate 匯率升值 arbitrage 套利 arbitrage 套購,套利,套匯. arbitrage of exchange 套匯 arbitrage of exchange or stock 套匯或套股. arbitrage opportunity 套價機會. arbitrage risks 套匯風(fēng)險. as agent 做代理 as principal 做自營 Asian Development Fund (ADB) 亞洲開發(fā)銀行 ask price = asking price = offer price =出售價,報價,開價,出價 ask-

8、bid system 競價系統(tǒng) assessment of loss 估損. assets insurance 資產(chǎn)保險. assignment of policy 保單轉(zhuǎn)讓. assumption of risk 承擔(dān)風(fēng)險. asymmetry 不對稱. at owner's risk 風(fēng)險由貨主負(fù)擔(dān). at-the-close order 收盤指令 at-the-market 按市價 at-the-money 平值期權(quán). at-the-opening (opening only) order 開盤指令 auction marketplace 拍賣市場 automated telle

9、r machines (24 hours a da自動取款機(24小時服務(wù)) automatic transfers between accounts 自動轉(zhuǎn)帳 average 平均數(shù) baby bond 小額債券 back spreads 反套利. back wardation 現(xiàn)貨溢價. balance n. 結(jié)余,差額,平衡 bank balance 存款余額 bank balance over required reserves 超出法定(必備)儲備的銀行存款余額 bank deposit 銀行存款 Bank of China 中國銀行 Bank of Communications 交

10、通銀行 bank of deposit 存款銀行 bank of the government 政府的銀行 banker's association 銀行協(xié)會 banker's bank 中央銀行 banker's guarantee 銀行擔(dān)保. bank's buying rate 銀行買入價 bank's selling rate 銀行賣出價 banks with business dealing with the cen中央銀行的往來銀行 Barclay card 巴克萊銀行信用卡. base rate 基本匯價 basis order 基差訂單.

11、 basis risk 基差風(fēng)險. bear market 熊市 bear operation 賣空行為 bear raiders 大量拋空者 beneficial owner 受益所有人 beneficiary of insurance 保險金受益人. best-efforts offering 盡力推銷(代銷)發(fā)行 bid and ask prices 買入和賣出價 bid and ask spread 買賣差價 bid price = buying price 買價 bid-ask spread 遞盤虛盤差價. big board 大行情牌 big slump 大衰退(暴跌). bill

12、-paying services 代付帳款 black market 黑市 black market financing 黑市籌資. black money 黑錢 blanket mortgage 總括抵押. block positioner 大宗頭寸商 blowout 暢銷 blue-chip stocks 藍(lán)籌股 board of arbitration 仲裁委員會 board of governors 理事會 bond fund 債券基金 borrowing from affiliates 向聯(lián)營公司借款. borrowing power of securities 證券貸款能力 bor

13、rowing risks 借款風(fēng)險. bought deal 包銷 bread and butter business 基本業(yè)務(wù) breadth index 寬度指數(shù) break-even 不虧不盈,收支相抵. breakout 突破 bridging finance 過渡性融資. broker 經(jīng)紀(jì)人,掮客 brokerage 經(jīng)紀(jì)人傭金 brokerage 經(jīng)紀(jì)業(yè);付給經(jīng)紀(jì)人的傭金. brokerage firm 經(jīng)紀(jì)商(號). broker's loan 經(jīng)紀(jì)人貸款 broking house 經(jīng)紀(jì)人事務(wù)所 building agreement 具有約束力的協(xié)定. buildin

14、g tax (tax on construction) 建筑稅. bullish 行情看漲 business insurance 企業(yè)保險. business risk 營業(yè)風(fēng)險. business savings 企業(yè)儲蓄 business tax 營業(yè)稅. business term loan 企業(yè)長期貸款 bust-up risks 破產(chǎn)風(fēng)險. buyer's risks 買方風(fēng)險. call (option) 買方期權(quán),看漲期權(quán). call and put options 買入期權(quán)和賣出期權(quán). call for funds 控股,集資 call loan transaction

15、 短期拆放往來. call market 活期存款市場 call money 拆放款. call options on an equity 權(quán)益(證券)的買入期權(quán). call-options 認(rèn)購期權(quán). cancellation 取消 cancellation money 解約金. cap 帶利率上限的期權(quán). capital assets 資本資產(chǎn). capital lease 資本租賃. capital market 信貸市場,資本市場 capital resources 資本來源 capital surplus 資本盈余 capital transfer 資本轉(zhuǎn)移 capital turn

16、over rate 資本周轉(zhuǎn)率 card issuing institution 發(fā)卡單位. carefully selected applicant 經(jīng)仔細(xì)選定的申請人. cargo insurance 貨物保險. cash a cheque 支票兌現(xiàn). cash account 現(xiàn)金帳戶 cash account 現(xiàn)金帳戶. cash account 現(xiàn)金帳戶 cash advance 差旅預(yù)支款. cash against bill of lading 憑提單付現(xiàn). cash and carry 付現(xiàn)自運;現(xiàn)金交易和運輸自理;現(xiàn)購自運商店. cash and carry wholesal

17、e 付現(xiàn)自運批發(fā). cash assets 現(xiàn)金資產(chǎn). cash audit 現(xiàn)金審核 cash audit 現(xiàn)金審核,現(xiàn)金審計. cash balance 現(xiàn)金余額,現(xiàn)款結(jié)存. cash basis 現(xiàn)金制 cash basis 現(xiàn)金制,現(xiàn)金基礎(chǔ). cash basis accounting 現(xiàn)金收付會計制 cash basis accounting 現(xiàn)金收付會計制. cash bonus 現(xiàn)金紅利. cash book 現(xiàn)金簿;現(xiàn)金帳;現(xiàn)金出納帳. cash boy 送款員. cash budget 現(xiàn)金預(yù)算 cash budget 現(xiàn)金預(yù)算. cash card1 (銀行)自動提款卡.

18、cash card2 現(xiàn)金卡. cash claim 現(xiàn)金索賠. cash collection basis 收現(xiàn)法,收現(xiàn)制. cash credit 活期信用放款,現(xiàn)金付出. cash credit slip 現(xiàn)金支出傳票. cash currency 現(xiàn)金通貨. cash cycle 現(xiàn)金循環(huán),現(xiàn)金周期. cash day 付款日. cash debit slip 現(xiàn)金收入傳票. cash department (商業(yè)機構(gòu)中的)出納部=counting-house. cash deposit 現(xiàn)金存款;保證金. cash deposit as collateral 保證金,押金. cash

19、 desk (商店,飯館的)付款處. cash disbursements 現(xiàn)金支出. cash discount (c.d.) 現(xiàn)金折扣,付現(xiàn)折扣=settlement discount. cash dispenser (美)自動提款機=cashomat. cash dividend 現(xiàn)金股利 cash down 即付,付現(xiàn). cash equivalent value 現(xiàn)金等值,現(xiàn)金相等價值. cash flow 資金流動 cash flow 現(xiàn)金流動. cash flow stream 現(xiàn)金流(量). cash holdings 庫存現(xiàn)金 cash holdings 庫存現(xiàn)金. cash

20、 in bank 存銀行現(xiàn)金,銀行存款. cash in hand (商行的)手頭現(xiàn)金,庫存現(xiàn)金=cash on hand. cash in transit 在途現(xiàn)金,在運現(xiàn)金. cash in transit policy 現(xiàn)金運送保險單. cash in treasury 庫存現(xiàn)金. cash invoice 現(xiàn)購發(fā)票. cash items 現(xiàn)金帳項,現(xiàn)金科目. cash journal 現(xiàn)金日記簿. cash liquidity 現(xiàn)金流動(情況);現(xiàn)金周轉(zhuǎn). cash loan 現(xiàn)金貸款. cash management services 現(xiàn)金管理業(yè)務(wù) cash market 現(xiàn)金交易

21、市場,現(xiàn)貨市場,付現(xiàn)市場. cash nexus 現(xiàn)金交易關(guān)系. cash on arrival 貨到付現(xiàn),貨到付款. cash on bank 銀行存款;銀行付款;現(xiàn)金支票付款. cash on delivery (COD) 交割付款 cash order(C/O) 現(xiàn)金訂貨. cash paid book 現(xiàn)金支出簿. cash payment 現(xiàn)金支付 cash payment 現(xiàn)金付款,現(xiàn)付. cash payments journal 現(xiàn)金支出日記帳. cash position 頭寸 cash position 現(xiàn)金狀況,現(xiàn)金頭寸. cash price 現(xiàn)金售價,現(xiàn)金付款價格.

22、cash purchase 現(xiàn)購,現(xiàn)金購買. cash railway (商店中的)貨款傳送線. cash ratio 現(xiàn)金比率. cash receipts (CR) 現(xiàn)金收入. cash receipts journal 現(xiàn)金收入日記帳. cash records 現(xiàn)金記錄. cash register 現(xiàn)金登記機,現(xiàn)金收入記錄機,收銀機. cash remittance 匯款單;解款單. cash remittance note 現(xiàn)金解款單,解款單. cash requirement 現(xiàn)金需要量. cash reserve 現(xiàn)金儲備(金). cash resources 現(xiàn)金資源,現(xiàn)金來

23、源. cash resources (reserves) 現(xiàn)金準(zhǔn)備 cash sale 現(xiàn)售,現(xiàn)金銷售=sale by real cash. cash sale invoice 現(xiàn)銷發(fā)票,現(xiàn)售發(fā)票. cash settlement 現(xiàn)金結(jié)算,現(xiàn)匯結(jié)算. cash short and over 現(xiàn)金尾差,清點現(xiàn)金余差;現(xiàn)金短溢. cash slip 現(xiàn)金傳票. cash statement 現(xiàn)金報表,(現(xiàn)金)庫存表. cash ticket 現(xiàn)銷票,門市發(fā)票. cash transaction 現(xiàn)金交易. cash verification 現(xiàn)金核實,現(xiàn)金核查. cash voucher 現(xiàn)金憑

24、單;現(xiàn)金收據(jù). cash without discount 付現(xiàn)無折扣. cash yield discount 現(xiàn)金獲利率,現(xiàn)金收益率. cash-and-carry arbitrage 現(xiàn)貨持有套利. cashier 出納員,收支員. cashier's cheque (C.C.) 銀行本票=cashier's order. central rate 中心匯率(一國貨幣對美元的匯率,并據(jù)此計算對其他貨幣的匯率) certificate of balance 存款憑單 Certificate of Deposits (CDs) 大額定期存款單 certificated sec

25、urity 實物證券 certificates of deposit (CDs) 大面額存款單 certifying bank 付款保證銀行 change hands 交換,換手. chartered bank 特許銀行 chattel 動產(chǎn). chattel mortgage 動產(chǎn)抵押. chattel mortgage 動產(chǎn)抵押. chattel mortgage bond (美)動產(chǎn)抵押(公司)債券. chattel personal (私人)動產(chǎn). chattel real 準(zhǔn)不動產(chǎn)(土地權(quán)等). check certificate 檢驗證明書. check deposit 支票存款

26、check list (核對用的)清單. check sheet 對帳單. checking account 支票帳戶. checking deposits 支票存款,活期存款 checking reserve 支票現(xiàn)金儲備. checkstand (超級市場的)點貨收款臺. cheque (payable) to bearer 來人支票,不記名支票. cheque book 支票簿. cheque book stub 支票簿存根. cheque card 支票卡. cheque collection 支票兌取. cheque collector 支票兌取人. cheque crossed 劃

27、線支票. cheque crossed generally 普通劃線支票. cheque crossed specially 特別劃線支票. cheque deposit 支票存款. cheque drawer 支票出票人. cheque holder 支票執(zhí)票人. cheque only for account 轉(zhuǎn)帳支票. cheque payable at sight 見票即付支票. cheque protector 支票銀碼機. cheque rate 票據(jù)匯兌匯率,票匯價格=sight rate ,short rate. cheque register 支票登記簿. cheque re

28、turned 退票,退回的支票. cheque signer 支票簽名機. cheque stub 支票存根. cheque to order 記名支票,指定人支票. China Investment Bank 中國投資銀行 circulation risks 流通風(fēng)險. circulation tax (turnover tax) 流轉(zhuǎn)稅. city bank 城市銀行 claim a refound 索賠. clean collections 光票托收 clearing bank 清算銀行 clearing house 清算所. clearinghouse 清算公司,票據(jù)交換所. clos

29、e out 平倉,結(jié)清(賬). closed and mortgage 閉口抵押. closing order 收市價訂單. closing rate 收盤價 closing transaction 平倉交易 collar 帶利率上下限的期權(quán). collateral loan 抵押借款. collecting bank 托收銀行 collecting bank 托收銀行 collecting bank 代收行 collection instructions 委托(托收的)單據(jù) collection items 托收業(yè)務(wù),托收項目 collection of trade charges 托收貨款

30、 collection on clean bill 光票托收 collection on documents 跟單托收 collection order 托收委托書 collection risk 托收風(fēng)險 collection risks 托收風(fēng)險. collection service 托收服務(wù) collective-owned enterprise bonus tax 集體企業(yè)獎金稅. collective-owned enterprise income tax 集體企業(yè)所得稅. commercial and industrial loans 工商貸款 commercial deposi

31、t 商業(yè)存款 commercial paper 商業(yè)票據(jù) commercial paper house 經(jīng)營商業(yè)票據(jù)的商號 commercial risk 商業(yè)風(fēng)險. commercial terms 商業(yè)條件. commission 傭金 commodity futures 商品期貨. commodity insurance 商品保險. common collateral 共同擔(dān)保. common fund 共同基金 common stock 普通股 common trust fund 共同信托基金 compensatory financing 補償性融資. competitive risk

32、s 競爭風(fēng)險. composite depreciation 綜合折舊. compound interest 復(fù)利 compound rate 復(fù)利率 compound rate deposit 復(fù)利存款 comprehensive insurance 綜合保險. condominium 公寓私有共有方式. confirming bank 保兌銀行 congestion area 震蕩區(qū) congestion tape 統(tǒng)一自動行情顯示 conservatism and liquidity 穩(wěn)健性與流動性 consortium bank 銀團(tuán)銀行 constructure risk 建設(shè)風(fēng)險.

33、 consumer financing 消費融資. contingent risks 或有風(fēng)險. contract money 合同保證金. contract size 合約容量. contracts of difference 差異合約. contractual value 合同價格. controlled rates 控制的匯率 converge 集聚,(為共同利益而)結(jié)合一起. conversion 匯兌,兌換 convertible currency 可兌換的貨幣 cooling-off period 等待期 cooperative financing 合作金融. cornering

34、the market 操縱市場 corners 壟斷. corporate deposits 法人存款 correspondent 代理行 cost of maintenance 維修費. counter-inflation policy 反通貨膨脹對策 counter-inflation policy 反通貨膨脹對策 counter-inflation policy 反通貨膨脹對策 cover 彌補,補進(jìn)(賣完的商品等). cover 彌補(損失等);負(fù)擔(dān)(開支);補進(jìn)(商品或股票等);保險. coverage 承保險別;保險總額;范圍保險. coverage ratio 償債能力比率. c

35、over-note 暫保單;投保通知單. credit 信用,信貸. credit account (C.A., C/A) 賒帳=open account2 credit agreement 信貸協(xié)定. credit amount 信貸金額;賒帳金額;信用證金額. credit analysis 信用分析. credit balance 貸方余額,結(jié)欠,貸余. credit bank 信貸銀行 credit beneficiary 信用證受益人. credit business 賒售,信用買賣. credit buying 賒購. credit capital 信貸資本. credit car

36、ds 信用卡 credit control 信用控制 credit control 信用控制 credit control 信用控制 credit control instrument 信用調(diào)節(jié)手段 credit control instrument 信用調(diào)節(jié)手段 credit control instrument 信用調(diào)節(jié)手段 credit expansion 信用擴張 credit expansion 信用擴張 credit expansion 信用擴張 credit extending policy 融資方針 credit extending policy 融資方針 credit ext

37、ending policy 融資方針 credit facility 信用透支. credit limit 信用額度. credit restriction 信用限額. credit risk 信用風(fēng)險. credit union 信用合作社 creditor bank 債權(quán)銀行 crop up (out) 出現(xiàn),呈現(xiàn). cross hedge 交叉套做. cross hedging 交叉保值. cum dividend 附息 cum rights 含權(quán) cumulative preferred stock 累積優(yōu)先股 currency futures 外幣期貨. currency futur

38、es contract 貨幣期貨合約. current fund 流動基金 current futures price 現(xiàn)時的期貨價格. current ratio 流動比率 current ratio 流動比率 current ratio 流動比率 customize 按顧客的具體要求制作. customs duty(tariffs) 關(guān)稅. D/D (Banker's Demand Draft) 票匯 daily interest 日息 daily limit 每日漲(跌)停板. date of delivery 交割期. dealers 批發(fā)商. death and gift t

39、ax 遺產(chǎn)和贈與稅. debt of honour 信用借款. debtor bank 借方銀行 decision-making under risk 風(fēng)險下的決策. deed 契約. deed tax 契稅. deferred savings 定期存款 deficit covering 彌補赤字 deficit covering 彌補赤字 deficit covering 彌補赤字 deficit-covering finance 赤字財政 deficit-covering finance 赤字財政 deficit-covering finance 赤字財政 deflation 通貨緊縮 d

40、eflation 通貨緊縮 deflation 通貨緊縮 delivery date 交割日 demand pull inflation 需求拉動通貨膨脹 demand pull inflation 需求拉動通貨膨脹 demand pull inflation 需求拉動通貨膨脹 demand shift inflation 需求變動型通貨膨脹 demand shift inflation 需求變動型通貨膨脹 demand shift inflation 需求變動型通貨膨脹 demand-deposit or checking-accounts 活期存款或支票帳戶 deposit account

41、 存款帳戶 deposit account (D/A) 存款帳戶 deposit at call 通知存款 deposit bank 存款銀行 deposit money 存款貨幣 deposit rate 存款利率 deposit turnover 存款周轉(zhuǎn)率 depreciation risks 貶值風(fēng)險. derivative deposit 派生存款 derived deposit 派生存款 designated currency 指定貨幣 deutsche marks (=DM) 西德馬克 devaluation of dollar 美元貶值 developer 發(fā)展商. Devel

42、opment Bank 開發(fā)銀行 development financing 發(fā)展融資. devise 遺贈. die intestate 死時沒有遺囑. Diners card 大萊信用卡. direct exchange 直接匯兌 direct financing 直接融資. direct hedging 直接套做. direct leases 直接租賃. direct taxation 直接稅. discount credit 貼現(xiàn)融資. discount market 貼現(xiàn)市場 discount on bills 票據(jù)貼現(xiàn). discount paid 已付貼現(xiàn)額. discounte

43、d cash flow 凈現(xiàn)金量 discounting bank 貼現(xiàn)銀行 dishonour risks 拒付風(fēng)險. disintermediation 脫媒. distant futures 遠(yuǎn)期期貨. diversification 分散投資 dividends 紅利 document of title 物權(quán)單據(jù) documentary collection 跟單托收 Documents against Acceptance,D/A 承兌交單 Documents against Payment,D/P 付款交單 domestic correspondent 國內(nèi)通匯銀行 domesti

44、c deposit 國內(nèi)存款 domestic exchange 國內(nèi)匯兌 double leasing 雙重租賃. double mortgage 雙重抵押. double option 雙向期權(quán). Dow Jones average 道·瓊斯平均數(shù) down payment 首期. downgrade 降級 downside 下降趨勢. downtick 跌點交易 Dragon card 龍卡. draw 提款 draw cheque 簽發(fā)票據(jù). drawee bank 付款銀行 drawing account 提款帳戶 dual exchange market 雙重外匯市場 d

45、ual trading 雙重交易. due from other funds 應(yīng)收其他基金款 due to other funds 應(yīng)付其他基金款 dumping 拋售 early warning system 預(yù)警系統(tǒng) easy credit 放松信貸 easy credit 放松信貸 easy credit 放松信貸 economic exposure 經(jīng)濟(jì)風(fēng)險. efficient portfolio 有效證券組合 electronic accounting machine 電子記帳機 electronic cash 電子現(xiàn)金. electronic cash register 電子收款機 electronic debts 電子借貸 electronic funds transfer 電子資金轉(zhuǎn)帳. electronic transfer 電子轉(zhuǎn)帳 emergency tariff 非常關(guān)稅. encumbrance 債權(quán)(在不動產(chǎn)上設(shè)定的債權(quán)). endorsement for collection 托收背書. engage in arbitrage (to) 套匯 entity n. 單位,整體,個體 entrance fee 申請費. equalization fund (外匯)平衡基金 equipment l