常用財(cái)務(wù)英語及中英文解釋

1、AGM年度股東大會(huì)AnnualGeneralMeeting的縮寫，指在財(cái)政年度結(jié)束后不久邀請(qǐng)股東就公司的年度報(bào)告、財(cái)務(wù)報(bào)表和年終估息等事宜進(jìn)行表決而召開的大會(huì)。公司常在新財(cái)政年度的頭幾個(gè)月內(nèi)召開年會(huì)，并借此向股東匯報(bào)公司的業(yè)務(wù)前景。AbbreviationofAnnualGeneralMeeting.Themeetingthattheshareholdersareinvitedtoattendattheendoffiscalyearforthediscussionoftheannualreport,financialreportandyearlyestimationofinterest,EST

2、.Acompanyusuallyholdsannualmeetingsattheinitialmonthsofanewfiscalyearandreporttotheshareholderstheprospectofthecompanysbusiness.AAA/Aaa3A等級(jí)償還債務(wù)的能力極強(qiáng)，基本不受不利經(jīng)濟(jì)環(huán)境的影響。由標(biāo)準(zhǔn)普爾、穆迪和惠譽(yù)國際等主要評(píng)級(jí)機(jī)構(gòu)評(píng)定。評(píng)級(jí)對(duì)象通常為債券，銀行信用等。Thestrongestreimbursingabilitywhichishardlyeffectedbytheeconomicenvironment.TheevaluationisbyStand

3、ard&Poors,Moody,FitchandothermajorinternationalcreditagenciesandmainlyforsecuritiesandbankcreditsET.AccountAnalysis賬目分析由銀行提供的概述公司交易活動(dòng)，現(xiàn)金結(jié)余及各賬戶費(fèi)用的帳單，通常為月結(jié)。Abankstatement,usuallymonthly,summarizesthetransactionmovements,balanceandchargesoneachbankaccountheldbythecompany.Accretion增值指金融工具在其期限內(nèi)名義本金值的增加。例

4、如，某企業(yè)以貼現(xiàn)方式買進(jìn)債券，會(huì)計(jì)處理為每月將債券到期時(shí)可獲得的資本增值逐步入帳。Theincreasingoffinancialinstrumentsprinciplewithinthematurityperiod.Eg.Acompanybuysthebondswithadiscount,theaccountingtreatmentistobooktheaddedvalueatthematurityofthebondsstepbystep.Accruals應(yīng)計(jì)項(xiàng)目也稱為預(yù)提。資產(chǎn)負(fù)債表負(fù)債類科目。是對(duì)已發(fā)生但尚未支付的費(fèi)用的預(yù)計(jì)。例如：借款利息費(fèi)用，個(gè)人所得稅等。Accountsonabal

5、ancesheetthatrepresentliabilities.Itisaboutanamountincurredasachargebutnotpaid.Eg.ThefutureinterestexpenseandtheIITect.AccruedInterest應(yīng)計(jì)利息Accruedadj.會(huì)計(jì)應(yīng)計(jì)的，權(quán)責(zé)已發(fā)生的Acid Test Ratio速動(dòng)比率 , 酸性測試比率是衡量企業(yè)流動(dòng)資產(chǎn)中可以立即用于償付流動(dòng)負(fù)債的能力，是現(xiàn)金類資產(chǎn)對(duì)流動(dòng)負(fù)債的比率關(guān)系。AcidtestRatioisusedformeasuringtheabilityofreimbursingcurrentliabili

6、tybycurrentasset.Itcouldberepresentedbythecashassetdividedbycurrentliability.AggregateRisk總風(fēng)險(xiǎn)指一家銀行在即期和遠(yuǎn)期金融合約中對(duì)單一客戶承受的總風(fēng)險(xiǎn)。Alltherisksthatabankneedstoundertakeforasinglecustomerinspotandforwardcontracts.SpotRate即期利率Annuity年金指在一定時(shí)期內(nèi)每隔相等時(shí)間、發(fā)生相等數(shù)額的收付款項(xiàng)，則稱此款項(xiàng)為年金。Thesameamountwhichispaid/receivedintheevery

7、sameperiodiscalledAnnuity.Forexample,thepremiumfeeforaninsurancecontract.Assign轉(zhuǎn)讓一方將所有權(quán)轉(zhuǎn)讓給另一方，通常需要簽署相應(yīng)的法律文件。Theactoftransferringofrightsorpropertyunderacontracttoanotherperson.Assigninthefinancialderivativesmarketreferstotheactofexercisingoption.AutoID自動(dòng)識(shí)別采用條形碼或其他方法，通過數(shù)據(jù)采集裝置自動(dòng)識(shí)別及跟蹤物料輸運(yùn)及庫存。Automatici

8、dentificationandtrackingofmaterialmovementandinventorybydatacollectiondevices,usingbarcodesorothermethods.AvailableFunds可用資金可支取資金，因而具有較高的價(jià)值。Fundsthatareavailableforwithdrawalandsohavegoodvalue.Back-to-backLC背對(duì)背信用證與可轉(zhuǎn)讓信用證一樣，其作用都是中間商用來做轉(zhuǎn)手買賣的。不同之處在于：可轉(zhuǎn)讓信用證是一張信用證經(jīng)轉(zhuǎn)手給了第二受益人，而背對(duì)背信用證是兩張單獨(dú)的信用證，第二張信用證是在第一張證的

9、基礎(chǔ)上開立的。ItisusedbytradingagentforintermediatebusinessliketransferableL/C.ThedifferenceisthattransferableL/CisthesameL/CtransferredtothirdpartywhereasthebacktobackL/CreferstotwoindependentL/CbutthesecondL/CisissuedonthebasisofthefirstL/C.BankBill銀行匯票指由銀行簽發(fā)或承兌的匯票，英文也稱bankdraft，bankersbill和bankersdraft，

10、銀行承兌匯票的英文也稱為bankersacceptance。由于銀行匯票是由銀行簽發(fā)或承兌的，它的風(fēng)險(xiǎn)低于一般匯票，在貨幣市場較易貼現(xiàn)，且可獲得較優(yōu)惠的貼現(xiàn)率。Itisissuedoracceptedbyabank.itisalsonamedasbankdraft，bankersbill&bankersdraft.Thebillacceptedbythebankisalsonamedasbankersacceptance.Becausethebillisissuedbythebank,ithaslowerrisksthanthegeneralbillsandeasilydiscountedat

11、apreferentialrateincurrencymarket.BasisPoint基點(diǎn)代表利率變動(dòng)最小單位為TheunitthatrepresentstheminimuminterestratechangeofBatchProcessing（alsoknownasbulkprocessing）批量處理（也叫批處理）Benchmark基準(zhǔn)作為參照的標(biāo)準(zhǔn)。在債券市場，基準(zhǔn)債券通常指最新發(fā)行的、發(fā)行量較大的一期債券，其流動(dòng)性往往是最高的。Standardforreference.Inthebondsmarket,benchmarkbondsreferstothelatestperiodofbo

12、ndswiththelargestissueandusuallythehighestmobility.By-product副產(chǎn)品CallMoney通知存款指可隨時(shí)要求提取的存款，英文亦稱為day-to-daymoney（隔夜資金）及sightmoney（活期存款），這種存款的利息通常低于定期存款，但高于活期存款。在國內(nèi)，一般最短通知存款期限為7天，美元3百萬以下的通知存款需遵照人民銀行利率，3百萬以上可以根據(jù)各銀行資金成本自行議定。Thedepositputintothemoneymarketcanbecalledatshortnotice.Itisalsoknownasday-to-daym

13、oneyorsightmoney.Theinterestrateofthiskindofdepositislowerthanthatoftimedepositbuthigherthanthatofdemanddeposit.InChina,theminimumperiodofcallmoneyis7days.TheUSDcallmoneyrateshouldrespecttherateofPBOCiftheamountisbelowUSD3millionwhereasitcouldbenegotiatediftheamountisaboveUSD3million.CapitalEmployed

14、動(dòng)用資本/運(yùn)用資本指公司用于擴(kuò)大再生產(chǎn)所動(dòng)用的資本，也可以指凈資產(chǎn)（netassets），但經(jīng)常也指包含了銀行貸款和透支的金額。Capitalusedbyaparticularcompanyinitsbusiness.Itmayrefertonetassetsbutoftenincludesbankloansandoverdrafts.CapitalExpenditure資本支出常簡稱為Capex（資本支出）,指用于添置固定資產(chǎn)的支出。ItisoftenknownsimplyasCapexwhichreferstothepaymentfortheacquisitionofalong-terma

15、sset.CashFlowStatement現(xiàn)金流量表按照經(jīng)營活動(dòng)、投資活動(dòng)和籌資活動(dòng)進(jìn)行分類，報(bào)告企業(yè)本期的現(xiàn)金流入和流出的情況，以有助于報(bào)表使用者了解這些活動(dòng)對(duì)企業(yè)財(cái)務(wù)狀況的影響程度。Cashflowstatementisclassifiedintooperatingcashflow,investmentcashflowandfinancingcashflow.Itreportsthecashinandoutofthecompanyinthecurrentperiod.Itcanhelpthereadertounderstandtheinfluencesofalltheseactiviti

16、esonthecompany.CreditSqueeze信貸緊縮指由于貨幣供給無法滿足需求，從而導(dǎo)致利率上升及借貸環(huán)境差。信貸緊縮也可以是政府控制經(jīng)濟(jì)過熱的結(jié)果。嚴(yán)重的信貸緊縮可演變成信貸危機(jī)（Creditcrunch）。Acreditsqueezeoccurswhenthesupplyofmoneyisunabletokeepupwithdemand,causinginterestratestoriseandexacerbatingtheborrowingposition.Itcanalsoresultfromthegovernmentscontrolovertheover-heatedec

17、onomy.Seriouscreditsqueezemaydevelopintoacreditcrunch.CurrentRatio流動(dòng)比率也稱為營運(yùn)資金比率，是流動(dòng)資產(chǎn)與流動(dòng)負(fù)債的比率。它表明企業(yè)每百元流動(dòng)負(fù)債有多少流動(dòng)資產(chǎn)作為其支付保障，是衡量企業(yè)流動(dòng)資產(chǎn)可以變?yōu)楝F(xiàn)金用于償還其流動(dòng)負(fù)債的能力。是衡量企業(yè)短期風(fēng)險(xiǎn)的指標(biāo)。Itisalsoknownasworkingcapitalratiowhichreferstotheratioofcurrentassetsdividingbycurrentliabilities.Itisameasureofacompanysabilitytomeetitsshort-termliabilities.Itistheindicatortomeasurethecompanysshorttermrisk.CurrentLiabilities流動(dòng)負(fù)債指將在一年或超過一年的一個(gè)營業(yè)周期內(nèi)償還的債務(wù)，包括短期借款、應(yīng)付帳款、預(yù)提費(fèi)用等。Thedebtscanbereimbursedwithinoneyearormore.Theyincludeshorttermloan,accountspayableandaccruedect.Cut-offTime截止時(shí)間指一天中可發(fā)生交易的最晚時(shí)間，以確保標(biāo)準(zhǔn)結(jié)算可完成（如當(dāng)日