銀行常用術(shù)語中英對照
銀行常用術(shù)語中英對照
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銀行常用術(shù)語中英對照(一):
Accounting system 會計(jì)系統(tǒng)
American Accounting Association 美國會計(jì)協(xié)會
American Institute of CPAs 美國注冊會計(jì)師協(xié)會
Audit 審計(jì)
Balance sheet 資產(chǎn)負(fù)債表
Bookkeepking 簿記
Cash flow prospects 現(xiàn)金流量預(yù)測
Certificate in Internal Auditing 內(nèi)部審計(jì)證書
Certificate in Management Accounting 管理會計(jì)證書
Certificate Public Accountant注冊會計(jì)師 Cost accounting 成本會計(jì) External users 外部使用者
Financial accounting 財(cái)務(wù)會計(jì)
Financial Accounting Standards Board 財(cái)務(wù)會計(jì)準(zhǔn)則委員會
Financial forecast 財(cái)務(wù)預(yù)測
Generally accepted accounting principles 公認(rèn)會計(jì)原則
General-purpose information 通用目的信息
Government Accounting Office 政府會計(jì)辦公室
Income statement 損益表
Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會
Institute of Management Accountants 管理會計(jì)師協(xié)會
Integrity 整合性
Internal auditing 內(nèi)部審計(jì)
Internal control structure 內(nèi)部控制結(jié)構(gòu)
Internal Revenue Service 國內(nèi)收入署
Internal users 內(nèi)部使用者
Management accounting 管理會計(jì)
Return of investment 投資回報(bào)
Return on investment 投資報(bào)酬
Securities and Exchange Commission 證券交易委員會
Statement of cash flow 現(xiàn)金流量表
Statement of financial position 財(cái)務(wù)狀況表
Tax accounting 稅務(wù)會計(jì)
Accounting equation 會計(jì)等式
Articulation 勾稽關(guān)系
Assets 資產(chǎn)
Business entity 企業(yè)個(gè)體
Capital stock 股本
Corporation 公司
Cost principle 成本原則
Creditor 債權(quán)人
Deflation 通貨緊縮
Disclosure 批露
Expenses 費(fèi)用
Financial statement 財(cái)務(wù)報(bào)表
Financial activities 籌資活動
Going-concern assumption 持續(xù)經(jīng)營假設(shè)
Inflation 通貨膨漲
Investing activities 投資活動
Liabilities 負(fù)債
Negative cash flow 負(fù)現(xiàn)金流量
Operating activities 經(jīng)營活動
Owner's equity 所有者權(quán)益
Partnership 合伙企業(yè)
Positive cash flow 正現(xiàn)金流量
Retained earning 留存利潤
Revenue 收入
Sole proprietorship 獨(dú)資企業(yè)
Solvency 清償能力
Stable-dollar assumption 穩(wěn)定貨幣假設(shè)
Stockholders 股東
Stockholders' equity 股東權(quán)益
Window dressing 門面粉飾
Account 帳
acquiring company 收購公司
bad loan 呆帳
chart of cash flow 現(xiàn)金流量表
clearly-established ownership 產(chǎn)權(quán)清晰
debt to equity 債轉(zhuǎn)股
diversity of equities 股權(quán)多元化
economy of scale 規(guī)模經(jīng)濟(jì)
emerging economies 新興經(jīng)濟(jì)
exchange-rate regime 匯率機(jī)制
fund and financing 籌資融資
global financial architecture 全球金融體系
global integration, globality 全球一體化,全球化
go public 上市
growth spurt (經(jīng)濟(jì)的)急劇增長
have one's "two commas" 百萬富翁
hedge against 套期保值
housing mortgage 住房按揭
holdings 控股,所持股份
holding company 控股公司
initial offerings 原始股
initial public offerings 首次公募
innovative business 創(chuàng)新企業(yè)
intellectual capital 智力資本
inter-bank lending 拆借
internet customer 網(wǎng)上客戶
investment payoff period 投資回收期
joint-stock 參股
mall rat 愛逛商店的年輕人
means of production 生產(chǎn)要素
(the)medical cost social pool for major diseases 大病醫(yī)療費(fèi)用社會統(tǒng)籌
mergers and acquisitions 并購
mobile-phone banking 移動電話銀行業(yè)
moods 人氣
net potato 網(wǎng)蟲
non-store seling 直銷
offering 新股
online-banking 網(wǎng)上銀行業(yè)
online-finance 在線金融
online client (銀行的)網(wǎng)上客戶
paper profit 帳面收益
physical assets 有形資產(chǎn)
project fund system 項(xiàng)目資本金制度
pyramid sale 傳銷
recapitalize 資產(chǎn)重組
regional corrency blocks 地區(qū)貨幣集團(tuán)
regulate 調(diào)控
sell off 變現(xiàn)
share(stock) option 期權(quán),股票認(rèn)購權(quán)
smart card 智能卡
slash prices 殺價(jià)
spare capacity 閑置的生產(chǎn)能力
strong growth 強(qiáng)勁的增長勢頭
switch trade 轉(zhuǎn)手貿(mào)易
take…public 上市
tap the idle assets 盤活存量資產(chǎn)
transaction (銀行的) 交易
transfer payment from the exchequer 財(cái)政轉(zhuǎn)移支付
venture-capital 風(fēng)險(xiǎn)資本
virtual bank 虛擬銀行
wire transfer 電子轉(zhuǎn)帳