金融英語(術(shù)語)

1、inflation通貨膨脹deflation通貨緊縮tighter credit緊縮信貸monetary policy貨幣政策foreign exchange外匯spot transaction即期交易forward transaction遠(yuǎn)期交易o(hù)ption forward transaction擇期交易swap transaction調(diào)期交易quote報價settlment and delivery交割Treasury bond財政部公債current-account經(jīng)常項目pickup in rice物價上漲Federal Reserve美聯(lián)儲buying rate買入價selling

2、rate賣出價spread差幅contract合同at par平價premium升水discount貼水direct quoation method直接報價法indirect quoation method間接報價法dividend股息domestic currency本幣floating rate浮動利率parent company母公司credit swap互惠貸款venture capital風(fēng)險資本book value帳面價值physical capital實際資本IPO(initial public offering)新股首發(fā)；首次公開發(fā)行job machine就業(yè)市場welfare

3、 capitalism福利資本主義collective market cap市場資本總值glolbal corporation跨國公司transnational status跨國優(yōu)勢transfer price轉(zhuǎn)讓價格consolidation兼并leverage杠桿financial turmoil/meltdown金融危機file for bankruptcy申請破產(chǎn)bailout救助take over收購buy out購買(某人的)產(chǎn)權(quán)或全部貨物go under破產(chǎn)take a nosedive（股市）大跌tumble下跌falter搖搖欲墜on the hook被套住shore up

4、confidence提振市場信心stave off擋開,避開,liquidate assets資產(chǎn)清算at fire sale prices超低價sell-off證券的跌價 reserve儲備note票據(jù)discount貼現(xiàn)circulate流通central bank中央銀行the Federal Reserve System聯(lián)邦儲備系統(tǒng)credit union信用合作社paper currency紙幣credit creation信用創(chuàng)造branch banking銀行分行制unit banking單一銀行制out of circulation退出流通capital stock股本at p

5、ar以票面價值計electronic banking電子銀行banking holding company公司銀行the gold standard金本位the Federal Reserve Board聯(lián)邦儲備委員會the stock market crash股市風(fēng)暴reserve ratio準(zhǔn)備金比率 division of labor勞動分工commodity money商品貨幣legal tender法定貨幣fiat money法定通貨a medium of exchange交換媒介legal sanction法律制裁face value面值liquid assets流動資產(chǎn)illiq

6、uidl assets非流動資產(chǎn)the liquidity scale流動性指標(biāo)real estate不動產(chǎn)checking accounts,demand deposit,checkable deposit活期存款time deposit定期存款negotiable order of withdrawal accounts大額可轉(zhuǎn)讓提款單money market mutual funds貨幣市場互助基金repurchase agreements回購協(xié)議certificate of deposits存單bond債券stock股票travelerschecks旅行支票small-denomina

7、tion time deposits小額定期存款large-denomination time deposits大額定期存款bank overnight repurchase agreements銀行隔夜回購協(xié)議bank long-term repurchase agreements銀行長期回購協(xié)議thrift institutions存款機構(gòu)financial institution金融機構(gòu)commercial banks商業(yè)銀行a means of payment支付手段a store of value儲藏手段a standard of value價值標(biāo)準(zhǔn) deficit虧損roll展期w

8、holesale批發(fā)default不履約auction拍賣collateralize擔(dān)保markup價格的漲幅dealer交易員broker經(jīng)紀(jì)人pension funds養(yǎng)老基金face amount面值commerical paper商業(yè)票據(jù)bankers acceptance銀行承兌匯票Fed fund聯(lián)邦基金eurodollar歐洲美元treasury bills國庫券floating-rate浮動比率fixed-rate固定比率default risk拖欠風(fēng)險credit rating信譽級別tax collection稅收money market貨幣市場capital market

9、資本市場original maturity原始到期期限surplus funds過?；餾yndication辛迪加underwrite包銷，認(rèn)購hedge對沖買賣、套期保值innovation到期交易spread利差principal本金swap掉期交易eurobond market 歐洲債券市場euronote歐洲票據(jù)Federal Reserve Bank (FRB)聯(lián)邦儲備銀行unsecured credit無擔(dān)保貸款fixed term time deposit定期支付存款lead bank牽頭銀行neogotiable time deposit議付定期存款inter-bank mo

10、ney market銀行同業(yè)貨幣市場medium term loan 中期貸款syndicated credit銀團(tuán)貸款merchant bank商業(yè)銀行portfolio management 有價債券管理lease financing租賃融資note issurance facility票據(jù)發(fā)行安排bearer note不記名票價underwriting facility包銷安排floating-rate note 浮動利率票據(jù)bond holder債券持持有者London Interbank Offered Rate(LIBOR)倫敦同業(yè)優(yōu)惠利率back-up credit line備用

11、信貸額promissory note(P.N.p/n)本票revolving cerdit 循環(huán)信用證，即revolving letter of creditnon interest-bearing reserves無息儲備金interest rate controls 利率管制interest rate ceiling 利率上限interest rate floor 利率下限破產(chǎn) insolvency有償還債務(wù)能力的 solvent合同 contract匯率 exchange rate私營部門 private sector財政管理機構(gòu) fiscal authorities寬松的財政政策 sl

12、ack fiscal policy稅法 tax bill財政 public finance財政部 the Ministry of Finance平衡預(yù)算 balanced budget繼承稅 inheritance tax貨幣主義者 monetariest增值稅 VAT (value added tax)收入 revenue總需求 aggregate demand貨幣化 monetization赤字 deficit經(jīng)濟不景氣 recessiona period when the economy of a country is notsuccessful, business conditions

13、 are bad, industrialproduction and trade are at a low level and thereis a lot of unemployment經(jīng)濟好轉(zhuǎn) turnabout復(fù)蘇 recovery成本推進(jìn)型 cost push貨幣供應(yīng) money supply生產(chǎn)率 productivity勞動力 labor force實際工資 real wages成本推進(jìn)式通貨膨脹 cost-push inflation需求拉動式通貨膨脹 demand-pull inflation雙位數(shù)通貨膨脹 double- digit inflation極度通貨膨脹 hyperi

14、nflation長期通貨膨脹 chronic inflation治理通貨膨脹 to fight inflation最終目標(biāo) ultimate goal壞的影響 adverse effect擔(dān)保 ensure貼現(xiàn) discount蕭條的 sluggish認(rèn)購 subscribe to支票帳戶 checking account貨幣控制工具 instruments of monetry control借據(jù) IOUs(I owe you)本票 promissory notes貨幣總監(jiān) controller of the currency拖收系統(tǒng) collection system支票清算或結(jié)算 che

15、ck clearing資金劃撥 transfer of funds可以相信的證明 credentials改革 fashion被纏住 entangled貨幣聯(lián)盟 Monetary Union再購協(xié)議 repo精明的討價還價交易 horse-trading歐元 euro公共債務(wù) membership criteria匯率機制 REM儲備貨幣 reserve currency勞動密集型 labor-intensive股票交易所 bourse競爭領(lǐng)先 frontrun牛市 bull market非凡的牛市 a raging bull規(guī)模經(jīng)濟 scale economcies買方出價與賣方要價之間的差價

16、 bid-ask spreads期貨（股票） futures經(jīng)濟商行 brokerage firm回報率 rate of return股票 equities違約 default現(xiàn)金外流 cash drains經(jīng)濟人傭金 brokerage fee存款單 CD(certificate of deposit)營業(yè)額 turnover資本市場 capital market布雷頓森林體系 The Bretton Woods System經(jīng)常帳戶 current account套利者 arbitrager遠(yuǎn)期匯率 forward exchange rate即期匯率 spot rate實際利率 real

17、interest rates貨幣政策工具 tools of monetary policy銀行倒閉 bank failures跨國公司 MNC ( Multi-National Corporation)商業(yè)銀行 commercial bank商業(yè)票據(jù) comercial paper利潤 profit本票，期票 promissory notes監(jiān)督 to monitor傭金（經(jīng)濟人） commission brokers套期保值 hedge有價證券平衡理論 portfolio balance theory外匯儲備 foreign exchange reserves固定匯率 fixed excha

18、nge rate浮動匯率 floating/flexible exchange rate貨幣選擇權(quán)（期貨） currency option套利 arbitrage合約價 exercise price遠(yuǎn)期升水 forward premium多頭買升 buying long空頭賣跌 selling short按市價訂購股票 market order股票經(jīng)紀(jì)人 stockbroker國際貨幣基金 the IMF七國集團(tuán) the G-7監(jiān)督 surveillance同業(yè)拆借市場 interbank market可兌換性 convertibility軟通貨 soft currency限制 restric

19、tion交易 transaction充分需求 adequate demand短期外債 short term external debt匯率機制 exchange rate regime直接標(biāo)價 direct quotes資本流動性 mobility of capital赤字 deficit本國貨幣 domestic currency外匯交易市場 foreign exchange market國際儲備 international reserve利率 interest rate資產(chǎn) assets國際收支 balance of payments貿(mào)易差額 balance of trade繁榮 boom

20、債券 bond資本 captial資本支出 captial expenditures商品 commodities商品交易所 commodity exchange期貨合同 commodity futures contract普通股票 common stock聯(lián)合大企業(yè) conglomerate貨幣貶值 currency devaluation通貨緊縮 deflation折舊 depreciation貼現(xiàn)率 discount rate歸個人支配的收入 disposable personal income從業(yè)人員 employed person匯率 exchange rate財政年度fiscal y

21、ear自由企業(yè) free enterprise國民生產(chǎn)總值 gross antional product庫存 inventory勞動力人數(shù) labor force債務(wù) liabilities市場經(jīng)濟 market economy合并 merger貨幣收入 money income跨國公司 Multinational Corproation個人收入 personal income優(yōu)先股票 preferred stock價格收益比率 price-earning ratio優(yōu)惠貸款利率 prime rate利潤 profit回報 return on investment使貨幣升值 revaluati

22、on薪水 salary季節(jié)性調(diào)整 seasonal adjustment關(guān)稅 tariff失業(yè)人員 unemployed person效用 utility價值 value工資 wages工資價格螺旋上升 wage-price spiral收益 yield補償貿(mào)易 compensatory trade, compensated deal儲蓄銀行 saving banks歐洲聯(lián)盟 the European Union單一的實體 a single entity抵押貸款 mortgage lending業(yè)主產(chǎn)權(quán) owners equity普通股 common stock無形資產(chǎn) intangible

23、assets收益表 income statement營業(yè)開支 operating expenses行政開支 administrative expenses現(xiàn)金收支一覽表 statement of cash flow貿(mào)易中的存貨 inventory收益 proceeds投資銀行 investment bank機構(gòu)投資者 institutional investor壟斷兼并委員會 MMC招標(biāo)發(fā)行 issue by tender定向發(fā)行 introduction代銷 offer for sale直銷 placing公開發(fā)行 public issue信貸額度 credit line國際債券 inter

24、national bonds歐洲貨幣Eurocurrency利差 interest margin以所借的錢作抵押所獲之貸款 leveraged loan權(quán)利股發(fā)行 rights issues凈收入比例結(jié)合 net income gearing證券行業(yè)詞匯share, equity, stock股票、股權(quán);bond, debenture, debts債券;negotiable share可流通股份;convertible bond可轉(zhuǎn)換債券;treasury/government bond國庫券/政府債券;corporate bond企業(yè)債券;closed-end securities inve

25、stment fund 封閉式證券投資基金;open-end securities investment fund 開放式證券投資基金;fund manager基金經(jīng)理/管理公司;fund custodian bank 基金托管銀行;market capitalization 市值;p/e ratio 市盈率;(price/earning)mark-to-market逐日盯市;payment versus delivery 銀券交付;clearing and settlement 清算/結(jié)算;commodity/financial derivatives 商品/金融衍生產(chǎn)品;put / cal

26、l option 看跌/看漲期權(quán);margins, collateral 保證金;rights issue/offering 配股;bonus share 紅股;dividend紅利/股息;ADR美國存托憑證/存股證;(American Depository Receipt)GDR全球存托憑證/存股證;(Global Depository Receipt)retail/private investor 個人投資者/散戶;institutional investor機構(gòu)投資者;broker/dealer 券商;proprietary trading 自營;insider trading/deal

27、ing 內(nèi)幕交易;market manipulation 市場操縱;prospectus招股說明書;IPO 新股/初始公開發(fā)行;(Initial Public Offering)merger and acquisition收購兼并。 會計與銀行業(yè)務(wù)用語 (匯總) 匯款用語匯款|寄錢 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匯票匯單用語國外匯票 foreign Bill國內(nèi)匯票 inland Bill跟單匯票 documentary bill空頭匯票 acco

28、mmodation bill原始匯票 original bill改寫|換新票據(jù) renewed bill即期匯票 sight bill|bill on demand. days after date|. days after date . 日后付款. months after date|. months after date . 月后付款見票后. 日付款. days after sight|. days sight見票后. 月付款. months after sight|. months sight同組票據(jù) set of bills單張匯票 sola of exchange|sole of e

29、xchange遠(yuǎn)期匯票 usance bill|bill at usance長期匯票 long bill短期匯票 short bill逾期匯票 overdue bill寬限日期 days of grace電匯 telegraphic transfer (T.T)郵匯 postal order|postal note (Am.)|post office order|money order本票 promissory note (P/N)押匯負(fù)責(zé)書|押匯保證書 letter of hypothecation副保|抵押品|付屬擔(dān)保物 collateral security擔(dān)保書 trust recei

30、pt|letter of indemnity承兌|認(rèn)付 acceptance單張承兌 general acceptance有條件承兌 qualified acceptance附條件認(rèn)付 conditional acceptance部分認(rèn)付 partial acceptance拒付|退票 dishonour拒絕承兌而退票 dishonour by non-acceptance由于存款不足而退票 dihonour by non-payment提交 presentation背書 endorsement|indorsement無記名背書 general endorsement|blank endors

31、ement記名式背書 special endorsement|full endorsement附條件背書 conditional endorsement限制性背書 restrictive endorsement無追索權(quán)背書 endorsement without recourse期滿|到期 maturity托收 collection新匯票|再兌換匯票 re-exchange|re-draft外匯交易 exchange dealing|exchange deals匯兌合約 exchange contract匯兌合約預(yù)約 forward exchange contract外匯行情 exchange

32、 quotation交易行情表 course of exchange|exchange table匯價|兌換率 exchange rate|rate of exchange官方匯率 official rate掛牌匯率|名義匯率 nominal rate現(xiàn)匯匯率 spot rate電匯匯率|電匯率| T.T. rate|telegraphic transfer rate兌現(xiàn)率|兌現(xiàn)匯率 demand rate長期匯率 long rate私人匯票折扣率 rate on a private bill遠(yuǎn)期匯票兌換率 forward rate套價|套匯匯率|裁定外匯行情 cross rate付款匯率 p

33、ence rate當(dāng)日匯率|成交價 currency rate套匯|套價|公斷交易率 arbitrage匯票交割|匯票議付 negotiation of draft交易人|議付人 negotiator票據(jù)交割|讓與支票票據(jù)議付 to negotiatie a bill折扣交割|票據(jù)折扣 to discount a bill票據(jù)背書 to endorse a bill應(yīng)付我差額51,000美元 a balance due to us of $51,000|a balance in our favour of $ 51,000收到匯款 to receive remittance填寫收據(jù) to ma

34、ke out a receipt付款用語付款方法 mode of payment現(xiàn)金付款 payment by cash|cash payment|payment by ready cash以支票支付 payment by cheque以匯票支付 payment by bill以物品支付 payment in kind付清|支付全部貨款 payment in full|full payment支付部分貨款|分批付款 payment in part|part payment|partial payment記帳付款|會計帳目內(nèi)付款 payment on account定期付款 payment on

35、 term年分期付款 annual payment月分期付款 monthly payment|monthly instalment延滯付款 payment in arrear預(yù)付貨|先付 payment in advance|prepayment延付貨款 deferred payment立即付款 prompt payment|immediate payment暫付款 suspense payment延期付款 delay in payment|extension of payment支付票據(jù) payment bill名譽支付|干與付款 payment for honour|payment by

36、intervention結(jié)帳|清算|支付 settlement分期付款 instalment滯付|拖欠|尾數(shù)款未付 arrears特許拖延付款日 days of grace保證付款 del credere付款 to pay|to make payment|to make effect payment結(jié)帳 to settle|to make settlement|to make effect settlement|to square|to balance支出|付款 to defray|to disburse結(jié)清 to clear off|to pya off請求付款 to ask for pay

37、ment|to request payment懇求付帳 to solicit payment拖延付款 to defer payment|to delay payment付款被拖延 to be in arrears with payment還債 to discharge迅速付款 to pay promptly付款相當(dāng)迅速 to pay moderately well|to pay fairly well|to keep the engagements regularly付款相當(dāng)慢 to pay slowly|to take extended credit付款不好 to pay badly|to

38、be generally in arrear with payments付款頗為惡劣 to pay very badly|to never pay unless forced拒絕付款 to refuse payment|to refuse to pay|to dishonour a bill相信能收到款項 We shall look to you for the payment|We shall depend upon you for thepayment |We expect payment from you惠請付款 kindly pay the amount|please forward

39、payment|please forward a cheque.我將不得不采取必要步驟運用法律手段收回該項貨款 I shall be obliged to take thenecessary steps to legally recover the amount. |I shall be compelled to take steps to enforcepayment.惠請寬限 let the matter stand over till then.|allow me a short extension of time. |Kindlypostpone the time for paymen

40、t 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在銀行存款 to have money in a bank|to have a bank account|to have money on deposit向銀行提款 to withd

41、raw ones deposit from a bank換取現(xiàn)金 to convert into money|to turn into cash|to realize折扣用語 從價格打10%的折扣 to make a discount of 10% off the price|to make 10%discount off the price打折扣購買 to buy at a discount打折扣出售 to sell at a discount打折扣-讓價 to reduce|to make a reduction減價 to deduct|to make a deduction回扣 to r

42、ebate現(xiàn)金折扣 cash discount貨到付款|現(xiàn)金提貨 cash on deliver (C.O.D.)貨到付現(xiàn)款 cash on arrival即時付款 prompt cash凈價|最低價格付現(xiàn) net cash現(xiàn)金付款 ready cash即期付款 spot cash|cash down|cash on the nail憑單據(jù)付現(xiàn)款 cash against documents憑提單付現(xiàn)款 cash against bills of lading承兌交單 documents against acceptance (D/A)付款交單 documents against paymen

43、t (D/P)折扣例文除非另有說明, 30日后全額付現(xiàn), 如有錯誤, 請立即通知。Net cash 30 days unless specified otherwise. Advise promptly if incorrect.付款條件: 30日后全額付現(xiàn), 10日后付現(xiàn)打2%折扣, 過期后付款時, 加上利率為6%的利息。Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.付款條件: 月底后10日后付現(xiàn)2%折扣, 現(xiàn)在付現(xiàn)3%折扣, 否則, 全額付現(xiàn)。

44、Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net. 財會名詞（1）會計與會計理論會計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財務(wù)會計 Financial Accounting 管理會計 Management Accounting 成本會計 Cost Accounting 私業(yè)會計 Private Accounting 公眾會計 Public Accounting注冊會計師 CPA Certified Public Ac

45、countant國際會計準(zhǔn)則委員會 IASC 美國注冊會計師協(xié)會 AICPA 財務(wù)會計準(zhǔn)則委員會 FASB 管理會計協(xié)會 IMA美國會計學(xué)會 AAA 稅務(wù)稽核署 IRS 獨資企業(yè) Proprietorship合伙人企業(yè) Partnership 公司 Corporation會計目標(biāo) Accounting Objectives 會計假設(shè) Accounting Assumptions會計要素 Accounting Elements 會計原則 Accounting Principles會計實務(wù)過程 Accounting Procedures 財務(wù)報表 Financial Statements財務(wù)分析

46、Financial Analysis會計主體假設(shè) Separate-entity Assumption貨幣計量假設(shè) Unit-of-measure Assumption持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption會計分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability業(yè)主權(quán)益 Owners Equity 收入 Revenue 費用 Expense 收益 Income 虧損 Loss歷史成本原則 Cost Principle收入實現(xiàn)原則 Revenue Principle配比原則 Matching Princ

47、iple全面披露原則 Full-disclosure (Reporting) principle客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis財務(wù)報告 Financial Report 流動資產(chǎn) Current assets流動負(fù)債 Current Liabilities 長期負(fù)債 Long-ter

48、m Liabilities投入資本 Contributed Capital留存收益 Retained Earning（2）會計循環(huán)會計循環(huán) Accounting Procedure/Cycle會計信息系統(tǒng) Accounting information System帳戶 Ledger 會計科目 Account 會計分錄 Journal entry原始憑證 Source Document 日記帳 Journal總分類帳 General Ledger 明細(xì)分類帳 Subsidiary Ledger試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal現(xiàn)金付款日

49、記帳 Cash disbursements journal銷售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries（3）現(xiàn)金與應(yīng)收帳款現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand流動資產(chǎn) Current assets 償債基金 Sinking fund定額備用金 Imprest petty cash 支票 Check(cheque)銀行對帳單 Bank statement

50、銀行存款調(diào)節(jié)表 Bank reconciliation statement在途存款 Outstanding deposit 在途支票 Outstanding check應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable應(yīng)收票據(jù) Note receivable 起運點交貨價 F.O.B shipping point目的地交貨價 F.O.B destination point 商業(yè)折扣 Trade discount現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expen

51、se 備抵法 Allowance method 備抵壞帳 Bad debt allowance損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method帶息票據(jù) Interest bearing note 不帶息票據(jù) 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 Promiss

52、ory note 貼現(xiàn) Discount背書 Endorse 拒付費 Protest fee（4）存貨存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory在產(chǎn)品存貨 Work in process inventory原材料存貨 Raw materials inventory起運地離岸價格 F.O.B shipping point目的地抵岸價格 F.O.B destination寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee定期盤存 Periodic inventory

53、永續(xù)盤存 Perpetual inventory購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts存貨盈余或短缺 Inventory overages and shortages分批認(rèn)定法 Specific identification 加權(quán)平均法 Weighted average先進(jìn)先出法 First-in, first-out or FIFO后進(jìn)先出法 Lost-in, first-out or LIFO 移動平均法 Moving average成本或市價孰低法 Lower of cost or market or LCM市價 Mark

54、et value 重置成本 Replacement cost可變現(xiàn)凈值 Net realizable value上限 Upper limit 下限 Lower limit 毛利法 Gross margin method零售價格法 Retail method 成本率 Cost ratio（5）長期投資長期投資 Long-term investment 長期股票投資 Investment on stocks長期債券投資 Investment on bonds 成本法 Cost method權(quán)益法 Equity method合并法 Consolidation method 股利宣布日 Declara

55、tion date股權(quán)登記日 Date of record 除息日 Ex-dividend date 付息日 Payment date 債券面值 Face value, Par value債券折價 Discount on bonds 債券溢價 Premium on bonds票面利率 Contract interest rate, stated rate市場利率 Market interest ratio, Effective rate普通股 Common Stock 優(yōu)先股 Preferred Stock現(xiàn)金股利 Cash dividends股票股利 Stock dividends 清算股利 Liqui