财经中英文词汇对照(2)

assets provided as security 提供作为保证的资arrears procedures 处理拖欠程序 arrival bill 到期付款汇票 artificial price 虚假的价格 artificial transaction 虚假交易 assessed profit 估定利润 assessed value 估定价值 assessment 评估 asset 资产

asset allocation 资产配置

asset and liability structure 资产负债结构 asset appraisal 资产评估

asset-based lending 以资产做抵押的贷款 asset coverage 资产覆盖率 asset injection 注资

asset management 资产管理 asset portfolio 资产组合 asset quality 资产质量 asset realization 资产变现

asset refinancing arrangement 资产再融资安排

asset swap 资产置换

asset to liability ratio 资产负债率 asset turnover 资产周转率 asset valuation 资产评价

assets betterment statement 资产递增表 assets out of book 账外资产

assets pledged as security for liabilities 用作负债抵押的资产

产

assign 受让 assignee 被受让方 assignment 让与证书 assignor 受让方

associate company 联营公司 associate member 附属会员 associated person 相关人 assumption of control 接管 assurance 保障

at arm’s length 以公正交易关系进行at call 通知 at discount 以折价 at par 以面值 at premium 以溢价 at short notice 以短期通知 at sight 即时 attorney 律师

attributable interest 应占权益 attributable profit 应占盈利 auction 拍卖 auctioneer 拍卖行 audit 审计

audit committee 审

计委员会 audit cycle 审计周期 audit function 审计职能

audit qualifications 审计保留事项 audit record 审计记录

财经中英文词汇对照

audit report 审计报告 audit requirement 审计要求 audit review 审计复核 audit team 审计小组 audit test 审计测试 audit trail 审计线索

audit working papers 审计工作底稿 audited accounts 已审计账目

audited annual account 已审计年度账目 audited balance sheet 已审计资产负债表 audited financial report 已审计财务报告 auditing 审计学 auditor 审计师

auditor’s report 审计师报告 authentication 验证 authority 权力 authorization 授权 authorization form 授权书 authorized agent 授权代理人 authorized bank 授权银行 authorized capital 已批准资本 auxiliary ledger 辅助分类账 auxiliary services 辅助服务 available balance 可动用结余 available credit 可动用信用额 available profits 可动用利润 available reserve 可动用储备 average 平均数

average age of receivables 应收账款平均账龄average balance 平均余额

average collection period 平均收账期 average cost 平均成本

average growth rate 平均增长率

average monthly turnover 月度平均营业额 average outstanding balance 平均未付余额

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B back date 倒填日期 back duty 补缴税款

background check 背景核查 backing assets 支持资产 back-up funding 备用资金 back-up line 备用信用额 bad check 空头支票

bad or doubtful debt 坏账或呆账 balance 结余

balance brought down 余额承上 balance brought forward 余额结转 balance carried down 余额转下 balance carried forward 余额后移 balance of proceeds 收入余数 balance sheet 资产负债表 balancing item 平衡项目 bank acceptance 银行承兑 bank account 银行账户 bank charges 银行手续费 bank clearing 银行结算 bank confirmation 银行确认函

财经中英文词汇对照

bank credit line 银行信用额 bank deposit slip 银行存款单 bank draft 银行汇票 bank guarantee 银行担保 bank mandate 银行开户授权书 bank remittance 银行汇款 bank run 挤兑

bank statement 银行对账单 bank trading day 银行交易日 bank transfer 银行转账 banker’s draft 银行本票 bankruptcy 破产 barter trade 易货贸易 base currency 基数货币 base date 基准日 base period 基期 base price 基价 bearer share 无记名股票 best practice 最佳实践 bid 投标 bill 票据

bill at sight 即期汇票 bill discounting 票据贴现 bill for collection 托收票据 bill for negotiation 议付票据 bill of dishonor 拒付票据 bill of exchange 票据 bill on demand 即期汇票 bill on maturity 到期付款汇票

bill on presentation 提示即付汇票 bill payable after sight 见票付款汇票 bill payable on demand 即期汇票 blank check 空白支票 blank endorsement 空白背书 blue chip 蓝筹股 board 董事会 bonus 奖金 bonus share 红股 book 记账

book debt 账面债项 book-entry 账面记录 book of account 账簿 book profit or loss 账面损益 book value 账面价值 borrowing 借款 bottle-neck 瓶颈 bounce 退票 breach 违反

breach of covenant 违约 break-even point 平衡点 brochure 册子

broken down by category 按类细分 broker 经纪人

brokerage commission 经纪人佣金 brought forward 承前 budget 预算 buffer 缓冲

business conduct 商业行为

财经中英文词汇对照

business oriented 商业主导 buy back 购回 buy on credit 赊购 buyer credit 买方信贷

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C call deposit 通知存款 call loan 通知贷款 cap 上限 capital 资本

capital adequacy 资本充足度 capital asset 资本资产 capital base 资本基础 capital expenditure 资本支出 capital gain 资本收益 capital gain tax 资本增值税 capital injection 注资 capital intensive 资本密集 capital investment 资本投资 capital lease 资本租赁 capital loss 资本减值 capital market 资本市场 capital raising 筹资 capital reduction 资本减缩 capital reserve 资本储备 capital restructuring 资本重组 capital structure 资本结构 capitalization 资本总值

capitalization of interest 利息资本化

capitalize 资本化 carried forward 后移 cash account 现金账户 cash acquisition 现金购入 cash advance 备用金 cash at bank 银行存款

cash before delivery 付款后交货 cash bonus 现金红利 cash book 现金簿 cash contribution 出资 cash discount 现金折扣 cash flow 现金流

cash flow statement 现金流量表 cash in hand 库存现金

cash on delivery (COD) 货到付款 cash payment 现金付款 cash price 现金售价 cash rebate 现金回扣 cash sale 现销 cash surplus 现金盈余 cashier 出纳员

centralized regulation 集中统一监管 certificate of compliance 合格证明书 certificate of deposit (CD) 存款单 certificate of licence 牌照证书 certificate of origin (CO) 原产地证明书 certified copy 经核证副本 certified document 经核证文件 certified public accountant 注册会计师

财经中英文词汇对照

cessation 中止 charge 费用

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