金融英语术语

inflation通货膨胀

deflation通货紧缩

tighter credit紧缩信贷

monetary policy货币政策

foreign exchange外汇

spot transaction即期交易

forward transaction远期交易

option forward transaction择期交易

swap transaction调期交易

quote报价

settlment and delivery交割

Treasury bond财政部公债

current- account经常项目

pickup in rice物价上涨

Federal Reserve美联储

buying rate买入价

selling rate卖出价

spread差幅

contract合同

at par平价

premium升水

discount贴水

direct quoation method直接报价法

indirect quoation method间接报价法

dividend股息

domestic currency本币

floating rate浮动利率

parent company母公司

credit swap互惠贷款

venture capital风险资本

book value帐面价值

physical capital实际资本

IPO(initial public offering)新股首发；首次公开发行

job machine就业市场

welfare capitalism福利资本主义

collective market cap市场资本总值

glolbal corporation跨国公司

transnational status跨国优势

transfer price转让价格

consolidation兼并

leverage杠杆

financial turmoilmeltdown金融危机

file for bankruptcy申请破产

bailout救助

take over收购

buy out购买(某人的)产权或全部货物

go under破产

take a nosedive（股市）大跌

tumble下跌

falter摇摇欲坠

on the hook被套住

shore up confidence提振市场信心

stave off挡开,避开,

liquidate assets资产清算

at fire sale prices超低价

sell-off证券的跌价

reserve储备

note票据

discount贴现

circulate流通

central bank中央银行

the Federal Reserve System联邦储备系统

credit union信用合作社

paper currency纸币

credit creation信用创造

branch banking银行分行制

unit banking单一银行制

out of circulation退出流通

capital stock股本

at par以票面价值计

electronic banking电子银行

banking holding company公司银行

the gold standard金本位

the Federal Reserve Board联邦储备委员会

the stock market crash股市风暴

reserve ratio准备金比率

division of labor劳动分工

commodity money商品货币

legal tender法定货币

fiat money法定通货

a medium of exchange交换媒介

legal sanction法律制裁

face value面值

liquid assets流动资产

illiquidl assets非流动资产

the liquidity scale流动性指标

real estate不动产

checking accounts,demand deposit,checkable deposit活期存款

time deposit定期存款

negotiable order of withdrawal accounts大额可转让提款单

money market mutual funds货币市场互助基金

repurchase agreements回购协议

certificate of deposits存单

bond债券

stock股票

travelers'checks旅行支票

small- denomination time deposits小额定期存款

large- denomination time deposits大额定期存款

bank overnight repurchase agreements银行隔夜回购协议

bank long-term repurchase agreements银行长期回购协议

thrift institutions存款机构

financial institution金融机构

commercial banks商业银行

a means of payment支付手段

a store of value储藏手段

a standard of value价值标准

deficit亏损

roll展期

wholesale批发

default不履约

auction拍卖

collateralize担保

markup价格的涨幅

dealer交易员

broker经纪人

pension funds养老基金

face amount面值

commerical paper商业票据

banker's acceptance银行承兑汇票

Fed fund联邦基金

eurodollar欧洲美元

treasury bills国库券

floating-rate浮动比率

fixed- rate固定比率

default risk拖欠风险

credit rating信誉级别

tax collection税收

money market货币市场

capital market资本市场

original maturity原始到期期限

surplus funds过剩基金

syndication辛迪加
underwrite包销，认购
hedge对冲买卖、套期保值
innovation到期交易
spread利差
principal本金
swap掉期交易
eurobond market 欧洲债券市场
euronote欧洲票据
Federal Reserve Bank (FRB)联邦储备银行
unsecured credit无担保贷款
fixed term time deposit定期支付存款
lead bank牵头银行
neogotiable time deposit议付定期存款
inter-bank money market银行同业货币市场
medium term loan 中期贷款
syndicated credit银团贷款
merchant bank商业银行
portfolio management 有价债券管理
lease financing租赁融资
note issurance facility票据发行安排
bearer note不记名票价
underwriting facility包销安排
floating-rate note 浮动利率票据
bond holder债券持持有者
London Interbank Offered Rate(LIBOR)伦敦同业优惠利率
back-up credit line备用信贷额
promissory note(P.N..pn)本票
revolving cerdit 循环信用证，即revolving letter of credit
non interest-bearing reserves无息储备金

interest rate controls 利率管制
interest rate ceiling 利率上限
interest rate floor 利率下限

破产 insolvency
有偿还债务能力的 solvent
合同 contract
汇率 exchange rate
私营部门 private sector
财政管理机构 fiscal authorities
宽松的财政政策 slack fiscal policy
税法 tax bill
财政 public finance
财政部 the Ministry of Finance
平衡预算 balanced budget
继承税 inheritance tax
货币主义者 monetariest
增值税 VAT (value added tax)
收入 revenue
总需求 aggregate demand
货币化 monetization
赤字 deficit
经济不景气 recession
a period when the economy of a country is not
successful, business conditions are bad, industrial
production and trade are at a low level and there
is a lot of unemployment
经济好转 turnabout
复苏 recovery
成本推进型 cost push

货币供应 money supply
生产率 productivity
劳动力 labor force
实际工资 real wages
成本推进式通货膨胀 cost-push inflation
需求拉动式通货膨胀 demand-pull inflation
双位数通货膨胀 double- digit inflation
极度通货膨胀 hyperinflation
长期通货膨胀 chronic inflation
治理通货膨胀 to fight inflation
最终目标 ultimate goal
坏的影响 adverse effect
担保 ensure
贴现 discount
萧条的 sluggish
认购 subscribe to
支票帐户 checking account
货币控制工具 instruments of monetry control
借据 IOUs(I owe you)
本票 promissory notes
货币总监 controller of the currency
拖收系统 collection system
支票清算或结算 check clearing
资金划拨 transfer of funds
可以相信的证明 credentials
改革 fashion
被缠住 entangled
货币联盟 Monetary Union
再购协议 repo
精明的讨价还价交易 horse-trading

欧元 euro
公共债务 membership criteria
汇率机制 REM
储备货币 reserve currency
劳动密集型 labor-intensive
股票交易所 bourse
竞争领先 frontrun
牛市 bull market
非凡的牛市 a raging bull
规模经济 scale economcies
买方出价与卖方要价之间的差价 bid- ask spreads
期货（股票） futures
经济商行 brokerage firm
回报率 rate of return
股票 equities
违约 default
现金外流 cash drains
经济人佣金 brokerage fee
存款单 CD(certificate of deposit)
营业额 turnover
资本市场 capital market
布雷顿森林体系 The Bretton Woods System
经常帐户 current account
套利者 arbitrager
远期汇率 forward exchange rate
即期汇率 spot rate
实际利率 real interest rates
货币政策工具 tools of monetary policy
银行倒闭 bank failures
跨国公司 MNC ( Multi-National Corporation)

商业银行 commercial bank
商业票据 comercial paper
利润 profit
本票，期票 promissory notes
监督 to monitor
佣金（经济人） commission brokers
套期保值 hedge
有价证券平衡理论 portfolio balance theory
外汇储备 foreign exchange reserves
固定汇率 fixed exchange rate
浮动汇率 floatingflexible exchange rate
货币选择权（期货） currency option
套利 arbitrage
合约价 exercise price
远期升水 forward premium
多头买升 buying long
空头卖跌 selling short
按市价订购股票 market order
股票经纪人 stockbroker
国际货币基金 the IMF
七国集团 the G-7
监督 surveillance
同业拆借市场 interbank market
可兑换性 convertibility
软通货 soft currency
限制 restriction
交易 transaction
充分需求 adequate demand
短期外债 short term external debt
汇率机制 exchange rate regime

直接标价 direct quotes
资本流动性 mobility of capital
赤字 deficit
本国货币 domestic currency
外汇交易市场 foreign exchange market
国际储备 international reserve
利率 interest rate
资产 assets
国际收支 balance of payments
贸易差额 balance of trade
繁荣 boom
债券 bond
资本 captial
资本支出 captial expenditures
商品 commodities
商品交易所 commodity exchange
期货合同 commodity futures contract
普通股票 common stock
联合大企业 conglomerate
货币贬值 currency devaluation
通货紧缩 deflation
折旧 depreciation
贴现率 discount rate
归个人支配的收入 disposable personal income
从业人员 employed person
汇率 exchange rate
财政年度fiscal year
自由企业 free enterprise
国民生产总值 gross antional product
库存 inventory

劳动力人数 labor force
债务 liabilities
市场经济 market economy
合并 merger
货币收入 money income
跨国公司 Multinational Corproation
个人收入 personal income
优先股票 preferred stock
价格收益比率 price-earning ratio
优惠贷款利率 prime rate
利润 profit
回报 return on investment
使货币升值 revaluation
薪水 salary
季节性调整 seasonal adjustment
关税 tariff
失业人员 unemployed person
效用 utility
价值 value
工资 wages
工资价格螺旋上升 wage-price spiral
收益 yield
补偿贸易 compensatory trade, compensated deal
储蓄银行 saving banks
欧洲联盟 the European Union
单一的实体 a single entity
抵押贷款 mortgage lending
业主产权 owner's equity
普通股 common stock
无形资产 intangible assets

收益表 income statement
营业开支 operating expenses
行政开支 administrative expenses
现金收支一览表 statement of cash flow
贸易中的存货 inventory
收益 proceeds
投资银行 investment bank
机构投资者 institutional investor
垄断兼并委员会 MMC
招标发行 issue by tender
定向发行 introduction
代销 offer for sale
直销 placing
公开发行 public issue
信贷额度 credit line
国际债券 international bonds
欧洲货币Eurocurrency
利差 interest margin
以所借的钱作抵押所获之贷款 leveraged loan
权利股发行 rights issues
净收入比例结合 net income gearing

证券行业词汇

share, equity, stock 股票、股权;
bond, debenture, debts 债券;

negotiable share 可流通股份;

convertible bond 可转换债券;

treasurygovernment bond 国库券政府债券;

corporate bond 企业债券;

closed-end securities investment fund 封闭式证券投资基金;

open-end securities investment fund 开放式证券投资基金;

fund manager 基金经理管理公司;

fund custodian bank 基金托管银行;

market capitalization 市值;

pe ratio 市盈率;(priceearning)

mark-to-market 逐日盯市;

payment versus delivery 银券交付;

clearing and settlement 清算结算;

commodityfinancial derivatives 商品金融衍生产品;

put call option 看跌看涨期权;

margins, collateral 保证金;

rights issueoffering 配股;

bonus share 红股;

dividend 红利股息;

ADR 美国存托凭证存股证;(American Depository Receipt)

GDR 全球存托凭证存股证;(Global Depository Receipt)

retailprivate investor 个人投资者散户;

institutional investor 机构投资者;

brokerdealer 券商;

proprietary trading 自营;

insider tradingdealing 内幕交易;

market manipulation 市场操纵;

prospectus 招股说明书;

IPO 新股初始公开发行;(Initial Public Offering)

merger and acquisition 收购兼并。

会计与银行业务用语 (汇总)

汇款用语
汇款||寄钱 to remit||to send money
寄票供取款||支票支付 to send a cheque for payment

寄款人 a remitter
收款人 a remittee

汇票汇单用语
国外汇票 foreign Bill
国内汇票 inland Bill
跟单汇票 documentary bill
空头汇票 accommodation bill
原始汇票 original bill
改写||换新票据 renewed bill
即期汇票 sight bill||bill on demand
... days after date||... days' after date ... 日后付款
... months after date||... months' after date ... 月后付款
见票后... 日付款... days' after sight||... days' sight
见票后... 月付款... months' after sight||... months' sight
同组票据 set of bills
单张汇票 sola of exchange||sole of exchange
远期汇票 usance bill||bill at usance
长期汇票 long bill
短期汇票 short bill
逾期汇票 overdue bill
宽限日期 days of grace
电汇 telegraphic transfer (T.T)
邮汇 postal order||postal note (Am.)||post office order||money order
本票 promissory note (PN)
押汇负责书||押汇保证书 letter of hypothecation
副保||抵押品||付属担保物 collateral security
担保书 trust receipt||letter of indemnity
承兑||认付 acceptance
单张承兑 general acceptance

有条件承兑 qualified acceptance
附条件认付 conditional acceptance
部分认付 partial acceptance
拒付||退票 dishonour
拒绝承兑而退票 dishonour by non- acceptance
由于存款不足而退票 dihonour by non-payment
提交 presentation
背书 endorsement||indorsement
无记名背书 general endorsement||blank endorsement
记名式背书 special endorsement||full endorsement
附条件背书 conditional endorsement
限制性背书 restrictive endorsement
无追索权背书 endorsement without recourse
期满||到期 maturity
托收 collection
新汇票||再兑换汇票 re-exchange||re-draft
外汇交易 exchange dealing||exchange deals
汇兑合约 exchange contract
汇兑合约预约 forward exchange contract
外汇行情 exchange quotation
交易行情表 course of exchange||exchange table
汇价||兑换率 exchange rate||rate of exchange
官方汇率 official rate
挂牌汇率||名义汇率 nominal rate
现汇汇率 spot rate
电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate
兑现率||兑现汇率 demand rate
长期汇率 long rate
私人汇票折扣率 rate on a private bill
远期汇票兑换率 forward rate

套价||套汇汇率||裁定外汇行情 cross rate
付款汇率 pence rate
当日汇率||成交价 currency rate
套汇||套价||公断交易率 arbitrage
汇票交割||汇票议付 negotiation of draft
交易人||议付人 negotiator
票据交割||让与支票票据议付 to negotiatie a bill
折扣交割||票据折扣 to discount a bill
票据背书 to endorse a bill
应付我差额51,000美元 a balance due to us of $$51,000||a balance in our favour of
$$ 51,000
收到汇款 to receive remittance
填写收据 to make out a receipt

付款用语
付款方法 mode of payment
现金付款 payment by cash||cash payment||payment by ready cash
以支票支付 payment by cheque
以汇票支付 payment by bill
以物品支付 payment in kind
付清||支付全部货款 payment in full||full payment
支付部分货款||分批付款 payment in part||part payment||partial payment
记帐付款||会计帐目内付款 payment on account
定期付款 payment on term
年分期付款 annual payment
月分期付款 monthly payment||monthly instalment
延滞付款 payment in arrear
预付货||先付 payment in advance||prepayment
延付货款 deferred payment
立即付款 prompt payment||immediate payment
暂付款 suspense payment

延期付款 delay in payment||extension of payment
支付票据 payment bill
名誉支付||干与付款 payment for honour||payment by intervention
结帐||清算||支付 settlement
分期付款 instalment
滞付||拖欠||尾数款未付 arrears
特许拖延付款日 days of grace
保证付款 del credere
付款 to pay||to make payment||to make effect payment
结帐 to settle||to make settlement||to make effect settlement||to square||to
balance
支出||付款 to defray||to disburse
结清 to clear off||to pya off
请求付款 to ask for payment||to request payment
恳求付帐 to solicit payment
拖延付款 to defer payment||to delay payment
付款被拖延 to be in arrears with payment
还债 to discharge
迅速付款 to pay promptly
付款相当迅速 to pay moderately well||to pay fairly well||to keep the engagements
regularly
付款相当慢 to pay slowly||to take extended credit
付款不好 to pay badly||to be generally in arrear with payments
付款颇为恶劣 to pay very badly||to never pay unless forced
拒绝付款 to refuse payment||to refuse to pay||to dishonour a bill
相信能收到款项 We shall look to you for the payment||We shall depend upon you
for the

payment ||We expect payment from you
惠请付款 kindly pay the amount||please forward payment||please forward a cheque.
我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to take the

necessary steps to legally recover the amount. ||I shall be compelled to take
steps to enforce

payment.
惠请宽限 let the matter stand over till then.||allow me a short extension of time.
||Kindly

postpone the time for payment a little longer.
索取利息 to charge interest
附上利息 to draw interest||to bear interest||to allow interest
生息 to yield interest
生息3% to yield 3%
存款 to deposit in a bank||to put in a bank||to place on deposit||to make deposit
在银行存款 to have money in a bank||to have a bank account||to have money on
deposit
向银行提款 to withdraw one's deposit from a bank
换取现金 to convert into money||to turn into cash||to realize
折扣用语 从价格打10%的折扣 to make a discount of 10% off the price||to make 10%

discount off the price
打折扣购买 to buy at a discount
打折扣出售 to sell at a discount
打折扣- 让价 to reduce||to make a reduction
减价 to deduct||to make a deduction
回扣 to rebate
现金折扣 cash discount

货到付现款 cash on arrival
即时付款 prompt cash
净价||最低价格付现 net cash

现金付款 ready cash
即期付款 spot cash||cash down||cash on the nail
凭单据付现款 cash against documents
凭提单付现款 cash against bills of lading
承兑交单 documents against acceptance (DA)
付款交单 documents against payment (DP)

折扣例文
除非另有说明, 30日后全额付现, 如有错误, 请立即通知。
Net cash 30 days unless specified otherwise. Advise promptly if incorrect.
付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利
息

。
Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of
6% after maturity.
付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。

财会名词

（1）会计与会计理论
会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人
Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会
计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting
注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管
理会计协会 IMA
美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship
合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions
会计要素 Accounting Elements 会计原则 Accounting Principles
会计实务过程 Accounting Procedures 财务报表 Financial Statements
财务分析 Financial Analysis

会计主体假设 Separate-entity Assumption
货币计量假设 Unit-of- measure Assumption
持续经营假设 Continuity(Going- concern) Assumption
会计分期假设 Time-period Assumption 资产 Asset 负债 Liability
业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) principle
客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则
Comparability Principle
重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis 现金收付制 Cash Basis
财务报告 Financial Report 流动资产 Current assets
流动负债 Current Liabilities 长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning

（2）会计循环
会计循环 Accounting ProcedureCycle
会计信息系统 Accounting information System
帐户 Ledger 会计科目 Account 会计分录 Journal entry
原始凭证 Source Document 日记帐 Journal
总分类帐 General Ledger 明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General
Journal 工作底稿 Worksheet
调整分录 Adjusting entries 结帐 Closing entries

（3）现金与应收帐款
现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand
流动资产 Current assets 偿债基金 Sinking fund
定额备用金 Imprest petty cash 支票 Check(cheque)
银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
在途存款 Outstanding deposit 在途支票 Outstanding check
应付凭单 Vouchers payable 应收帐款 Account receivable
应收票据 Note receivable 起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point 商业折扣 Trade discount
现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad
debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance
损益表法 Income statement approach 资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method
带息票据 Interest bearing note 不带息票据 Non-interest bearing note
出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate
到期日 Maturity date 本票 Promissory note 贴现 Discount
背书 Endorse 拒付费 Protest fee

（4）存货
存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods
inventory
在产品存货 Work in process inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
寄销 Consignment 寄销人 Consignor 承销人 Consignee
定期盘存 Periodic inventory 永续盘存 Perpetual inventory
购货 Purchase 购货折让和折扣 Purchase allowance and discounts
存货盈余或短缺 Inventory overages and shortages
分批认定法 Specific identification 加权平均法 Weighted average

先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
市价 Market value 重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit 下限 Lower limit 毛利法 Gross margin method
零售价格法 Retail method 成本率 Cost ratio

（5）长期投资
长期投资 Long-term investment 长期股票投资 Investment on stocks
长期债券投资 Investment on bonds 成本法 Cost method
权益法 Equity method
合并法 Consolidation method 股利宣布日 Declaration date
股权登记日 Date of record 除息日 Ex-dividend date 付息日 Payment date 债券面
值 Face value, Par value
债券折价 Discount on bonds 债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
普通股 Common Stock 优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends 清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
直线摊销法 Straight-Line method of amortization
实际利息摊销法 Effective- interest method of amortization

（6）固定资产
固定资产 Plant assets or Fixed assets 原值 Original value
预计使用年限 Expected useful life
预计残值 Estimated residual value 折旧费用 Depreciation expense
累计折旧 Accumulated depreciation 帐面价值 Carrying value

应提折旧成本 Depreciation cost 净值 Net value
在建工程 Construction-in-process 磨损 Wear and tear 过时 Obsolescence 直线法
Straight-line method (SL)
工作量法 Units-of-production method (UOP)
加速折旧法 Accelerated depreciation method
双倍余额递减法 Double-declining balance method (DDB)
年数总和法 Sum-of-the-years-digits method (SYD)
以旧换新 Trade in 经营租赁 Operating lease 融资租赁 Capital lease 廉价购买权
Bargain purchase option (BPO) 资产负债表外筹资 Off-balance-sheet financing
最低租赁付款额 Minimum lease payments

（7）无形资产
无形资产 Intangible assets 专利权 Patents 商标权 Trademarks, Trade names 著作
权 Copyrights 特许权或专营权 Franchises 商誉 Goodwill 开办费 Organization
cost
租赁权 Leasehold 摊销 Amortization

（8）流动负债
负债 Liability 流动负债 Current liability 应付帐款 Account payable
应付票据 Notes payable 贴现票据 Discount notes
长期负债一年内到期部分 Current maturities of long-term liabilities
应付股利 Dividends payable 预收收益 Prepayments by customers
存入保证金 Refundable deposits 应付费用 Accrual expense
增值税 Value added tax 营业税 Business tax
应付所得税 Income tax payable 应付奖金 Bonuses payable
产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency 或有负债 Contingent 或有损失 Loss contingencies
或有利得 Gain contingencies 永久性差异 Permanent difference
时间性差异 Timing difference 应付税款法 Taxes payable method
纳税影响会计法 Tax effect accounting method
递延所得税负债法 Deferred income tax liability method

（9）长期负债
长期负债 Long-term Liabilities 应付公司债券 Bonds payable
有担保品的公司债券 Secured Bonds
抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds
分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds
可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds
记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds
名义利率，票面利率 Nominal rate 实际利率 Actual rate
有效利率 Effective rate 溢价 Premium 折价 Discount
面值 Par value 直线法 Straight-line method
实际利率法 Effective interest method
到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance
偿债基金 Sinking fund 长期应付票据 Long-term notes payable
抵押借款 Mortgage loan

（10）业主权益
权益 Equity 业主权益 Owner's equity
股东权益 Stockholder's equity 投入资本 Contributed capital 缴入资本 Paid-in
capital 股本 Capital stock
资本公积 Capital surplus 留存收益 Retained earnings
核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本
Outstanding capital stock 库藏股 Treasury stock 普通股 Common stock 优先股
Preferred stock
累积优先股 Cumulative preferred stock
非累积优先股 Noncumulative preferred stock
完全参加优先股 Fully participating preferred stock
部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock

现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration
股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost
成本法 Cost method 面值法 Par value method
捐赠资本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利
政策 Dividend policy
宣布日 Date of declaration 股权登记日 Date of record
除息日 Ex- dividend date
股利支付日 Date of payment 现金股利 Cash dividend
股票股利 Stock dividend 拨款 appropriation

（11）财务报表
财务报表 Financial Statement 资产负债表 Balance Sheet
收益表 Income Statement 帐户式 Account Form
报告式 Report Form 编制（报表） Prepare
工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step

（12）财务状况变动表
财务状况变动表中的现金基础 Basis
（现金流量表）
财务状况变动表中的营运资金基础 g Capital Basis
（资金来源与运用表）
营运资金 Working Capital 全部资源概念 All-resources concept
直接交换业务 Direct exchanges 正常营业活动 Normal operating activities
财务活动 Financing activities 投资活动 Investing activities

（13）财务报表分析
财务报表分析 Analysis of financial statements
比较财务报表 Comparative financial statements
趋势百分比 Trend percentage 比率 Ratios
普通股每股收益 Earnings per share of common stock
股利收益率 Dividend yield ratio 价益比 Price- earnings ratio

普通股每股帐面价值 Book value per share of common stock
资本报酬率 Return on investment 总资产报酬率 Return on total asset
债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock
营运资本 Working Capital 周转 Turnover 存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio 速动比率 Quick ratio 酸性试验比率 Acid test ratio

（14）合并财务报表
合并财务报表 Consolidated financial statements 吸收合并 Merger 创立合并
Consolidation 控股公司 Parent company 附属公司 Subsidiary company 少数股权
Minority interest
权益联营合并 Pooling of interest 购买合并 Combination by purchase
权益法 Equity method 成本法 Cost method

（15）物价变动中的会计计量
物价变动之会计 Price-level changes accounting
一般物价水平会计 General price-level accounting
货币购买力会计 Purchasing-power accounting
统一币值会计 Constant dollar accounting
历史成本 Historical cost 现行价值会计 Current value accounting
现行成本 Current cost 重置成本 Replacement cost
物价指数 Price-level index
国民生产总值物价指数 Gross national product implicit price deflator
(or GNP deflator)
消费物价指数 Consumer price index (or CPI)
批发物价指数 Wholesale price index
货币性资产 Monetary assets
货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses

资产持有损益 Holding gains or losses
未实现的资产持有损益 Unrealized holding gains or losses
现行价值与统一币值会计 Constant dollar and current cost accounting