财经中英文词汇对照(3)

conflict of interests 利益冲突

connected parties 关联方 consent 同意

consignment 寄售;寄存 consistency 一致性 consolidate 合并

consolidated account 合并账户

consolidated financial statements 合并财务报表

consolidation method 合并方法 conspire 串谋 constitution 章程

construction in progress 在建工程 consultant 顾问 contingency 或有事项

continuing obligation 持续责任 continuing operation 持续经营 contra account 抵销账户 contra item 对销项目 contract party 合约方

contract specifications 合约规格 contractual obligation 合约责任 contractual relationship 合约关系 contractual right 合约权利 contravention 违规

contributory scheme 供款计划 controlling interest 控股权益 controlling shareholder 控股股东 convergence 集中 conversion 交换

财经中英文词汇对照

convertibility 可兑换性 convertible 可兑换的

conveyance of property 财产转让 cooperation agreement 合作协议 cooperative joint venture 合作经营企业 core business 核心业务 corporate fraud 公司欺诈 corporate governance 公司治理 correspondent 联络人 correspondent bank 往来银行 corrupt inducement 贪污诱因 cost and freight (C & F) 成本加运费 cost and insurance (C & I) 成本加保险费cost approach 成本计算法 cost averaging 成本平均法 cost-benefit analysis 成本收益分析 cost control 成本控制 cost convention 原值成本法 cost effective 成本效益 cost of borrowing 借贷成本 cost of capital 资金成本

cost-plus pricing 成本加成定价法 cost over-run 成本超支 costing 成本核算 counsel 律师 counterparty 对方 court 法院 coverage 范围 crash 崩盘

credentials 履历 credibility 信誉 credit 贷方

credit advice 贷记通知 credit assessment 信用评估 credit balance 贷方结余 credit crunch 信贷收缩 credit exposure 信用风险 credit facilities 信用额度 credit issue 授信 credit item 贷项 credit limit 信用额度 credit line 信用额度

credit management 信用管理 credit rating 信用等级 credit reporting 信用报告

credit review process 信用评估过程 credit risk 信用风险 credit sale 赊销 credit union 信用合作社 creditor 债权人

criminal action 刑事诉讼 cross-border business 跨境业务

cross-currency transactions 跨国货币交易 cum-dividend 带股息 cumulative deficit 累积赤字 currency 货币

currency of denomination 结算货币 currency option 外币期权

财经中英文词汇对照

currency risk 货币风险 currency swap 套汇 current account 经常账户 current assets 流动资产 current liabilities 流动负债 current ratio 流动比率 custodian 保管人 custody 保管

custody of assets 保管资产 customer base 客户基础 customer lending 客户贷款 customer statement 客户结单customs 海关 cut loss 止损 cut-off date 截止日 cycle 周期

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D data back-up 数据备份 database 数据库 date of maturity 到期日 date of payment 付款日 deal on credit 信用交易 debenture 债券 debit 借记

debit advice 借记通知 debit balance 借方结余 debit item 借项 debit note 借记通知

debt 债务

debt collection agency 收债公司 debt financing 债务融资 debt instrument 债务工具 debt reorganization 债务重整 debt repayment 偿还债务 debt restructuring 债务重组 debt securities 债券 debtor 债务人 deceit 欺诈 declaration 声明 deduct 减除 deed 契约 defalcation 亏空 default 拖欠

default in payment 拖欠付款 deferral 递延项目

deferred expenses 递延费用 deferred income 递延收入 deferred payment 延期付款 deficiency 不足 deficit 赤字 deflation 通货紧缩 defraud 诈骗 delegate 代表 delegation 委托

delinquency 无法如期付款 delinquent account 拖欠债务账户demand draft (D/D) 即期汇票

财经中英文词汇对照

demand loan 即期贷款denomination 面额 deposit 存款

deposit at call 通知存款 deposit receipt 存放收据 depreciation 贬值;折旧

depreciation of currency 通货贬值deregulation 放松管制 derivative 衍生工具

designated account 指定账户 despatch notes 发货单 devaluation 贬值 deviation 偏离 diligence 尽职 dilution 稀释 direct debit 直接借记 direction 指示 disbursement 支付 discharge 解除

disciplinary action 纪律行动 disclosure 披露 discount 折扣

discretionary basis 全权委托形式 dishonoured bill 退票 dismissal 任免

disposable asset 可变卖资产 disposable income 可支配收入 disposal 处理 disposition 处理

dispute 争议

dissemination of information 散播信息 distributable profit 可分配利润 distributable reserves 可分配储备 distribution 分发;分配 diversification 多样化 dividend 股息

dividend distribution 股利分派 dividend income 股利收入 division 分部

document against acceptance 承兑交单 document against payment 付款交单 document against presentation 交单付款 document of title 所有权文件 documentary acceptance 跟单承兑 documentary bill 跟单汇票 documentary collection 跟单托收 documentary credit 跟单信用证 documentation 文件 domestic law 本地法 domestic market 本土市场 dormant account 睡眠账户 dormant asset 闲置资产

dormant companies 已停止业务的公司 double entry 复式记账

double taxation agreement 双重税务协议 doubtful accounts 呆账 doubtful debt 疑账 doubtful loan 有问题贷款

财经中英文词汇对照

down payment 预付定金

downgrade a credit rating 调低信用评级 download 下载 downside trend 跌势 draft 汇票

draft for collection 托收汇票 drawee 付款人 drawer 出票人

due date for payment 应付款日期 due day 到期日 due diligence 尽职 duplicate 副本 duration 持续期

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E early warning system 预警系统 earmarked funds 指定用途款项 earmarked loan 指定用途贷款 earnings 收益

earnings and profits tax 所得税

earnings before interests and tax (EBIT) 息税前利润

earnings per share (EPS) 每股盈利 e-commerce 电子商务 economic growth 经济增长 economic outlook 经济展望 economic performance 经济表现 economic recession 经济衰退 economic recovery 经济复苏

economic reform 经济改革 effective control 有效控制 effective date 生效日期

electronic banking services 电子银行服务 electronic bulletin board 电子公告牌 electronic business 电子贸易

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