词汇解析.docx

1、词汇解析2011年金融英语考试词汇解析（1）a flat percentage rate of income 统一比率的所得税税率 a long position 多头部位，利多形势 a long position 多头寸；买进的期货合同 a put option on a debt security 债务证券的卖出期权 a sales slip 签购单据，售货清单 a short position 空头部位，短缺头寸 a short position 空头；卖出的期货合同 a tax return 税务申报表 abnormal depreciation 特别折旧 abnormal spoil

2、age 非正常损坏 aboriginal cost 原始成本 acceptance bank 票据承兑行 acceptance method 承兑方式 acceptance risks 承兑风险 accepting bank 承兑银行 accessory risks 附加保险，附加险 accident insurance 意外保险（不包括海上，火灾和人寿险） accommodation of funds 资金融通 accompany vt. 附带，伴随，陪同account charges 账户费用 account current (A/C,a/c) 往来帐户 account number (A

3、/N) 帐号 account statement 帐户清单 accounting exposure 会计风险 accounting risks 会计风险 accounting value 帐面价值 accounts of assured 保险帐户 accrued bond interest 应计债券利息 accrued depreciation 应计折旧 accrued dividend 应计股利 acknowledgement of declaration (under op预约保险申报确认书 active securities 热头股票，活跃的证券 actual cash value （保

4、险用语）实际现金价值 actual rate 实际汇率 adaptive expectations 适应性预期 additional insurance 加保，附加保险 additional reserve 追加准备金 adjustable policy 可调整的保险单 adjustable premium 可调整的保险费adjusted debit balance 已调整的借方余额 advance payment of premium 预缴保险费 advance-decline theory 涨跌理论 adverse exchange 逆汇、逆汇兑 advice of drawing 提款通

5、知书 advising bank 通知银行 affiliated bank 联行 affiliated person 关联人 aftermarket 次级市场 agent for collection 托收代理银行 Agricultural Bank of China 中国农业银行 agricultural loans 农业贷款 agricultural（animal husbandry）tax 农（牧）业税 allowance for doubtful debt 备抵呆帐款项 alternative (either/or) order 选择指令 American Express card 运

6、通卡2011年金融英语考试词汇解析（2）American terms 美国标价法 amount in figures 小写金额 amount in words 大写金额 annual membership dues 年费 application form for a banking account 银行开户申请书 appointed bank 外汇指定银行 appreciation of exchange rate 汇率升值 arbitrage 套利 arbitrage 套购，套利，套汇 arbitrage of exchange 套汇 arbitrage of exchange or sto

7、ck 套汇或套股 arbitrage opportunity 套价机会 arbitrage risks 套汇风险 as agent 做代理 as principal 做自营 Asian Development Fund (ADB) 亚洲开发银行 ask price = asking price = offer price 出售价，报价，开价，出价 ask-bid system 竞价系统 assessment of loss 估损 assets insurance 资产保险 assignment of policy 保单转让 assumption of risk 承担风险 asymmetry 不

8、对称 at owners risk 风险由货主负担 at-the-close order 收盘指令 at-the-market 按市价 at-the-money 平值期权 at-the-opening (opening only) order 开盘指令 auction marketplace 拍卖市场automated teller machines (24 hours a day) 自动取款机（24小时服务） automatic transfers between accounts 自动转帐 average 平均数 baby bond 小额债券 back spreads 反套利 back w

9、ardation 现货溢价 balance n. 结余，差额，平衡 bank balance 存款余额 bank balance over required reserves 超出法定（必备）储备的银行存款余额 bank deposit 银行存款 Bank of China 中国银行 Bank of Communications 交通银行 bank of deposit 存款银行 bank of the government 政府的银行 bankers association 银行协会 bankers bank 中央银行 bankers guarantee 银行担保 banks buying

10、rate 银行买入价 banks selling rate 银行卖出价 banks with business dealing with the center中央银行的往来银行2011年金融英语考试词汇解析（3）Barclay card 巴克莱银行信用卡 base rate 基本汇价 basis order 基差订单 basis risk 基差风险 bear market 熊市 bear operation 卖空行为 bear raiders 大量抛空者 beneficial owner 受益所有人 beneficiary of insurance 保险金受益人 best-efforts of

11、fering 尽力推销（代销）发行 bid and ask prices 买入和卖出价 bid and ask spread 买卖差价 bid price = buying price 买价 bid-ask spread 递盘虚盘差价 big board 大行情牌 big slump 大衰退（暴跌） bill-paying services 代付帐款 black market 黑市 black market financing 黑市筹资 black money 黑钱 blanket mortgage 总括抵押 block positioner 大宗头寸商 blowout 畅销 blue-chi

12、p stocks 蓝筹股 board of arbitration 仲裁委员会 board of governors 理事会 bond fund 债券基金 borrowing from affiliates 向联营公司借款 borrowing power of securities 证券贷款能力 borrowing risks 借款风险 bought deal 包销 bread and butter business 基本业务 breadth index 宽度指数 break-even 不亏不盈，收支相抵 breakout 突破 bridging finance 过渡性融资 broker 经纪

13、人，掮客 brokerage 经纪人佣金 brokerage 经纪业；付给经纪人的佣金 brokerage firm 经纪商（号） brokers loan 经纪人贷款 broking house 经纪人事务所 building agreement 具有约束力的协定 building tax （tax on construction） 建筑税 bullish 行情看涨 business insurance 企业保险 business risk 营业风险 business savings 企业储蓄 business tax 营业税 business term loan 企业长期贷款 bust-u

14、p risks 破产风险 buyers risks 买方风险 call (option) 买方期权，看涨期权 callandputoptions买入期权和卖出期权 callforfunds控股、集资 callloantransaction短期拆放往来 callmarket活期存款市场 callmoney拆放款 calloptionsonanequity权益（证券）的买入期权 call-options认购期权cancellation 取消 cancellation money 解约金 cap 带利率上限的期权 capital assets 资本资产 capital lease 资本租赁 capi

15、tal market 信贷市场、资本市场 capital resources 资本来源 capital surplus 资本盈余 capital transfer 资本转移 capital turnover rate 资本周转率 card issuing institution 发卡单位 carefully selected applicant 经仔细选定的申请人 cargo insurance 货物保险 cash 现金，现款v.兑现，付现款 cash a cheque 支票兑现 cash account 现金帐户 cash advance 差旅预支款cash against bill of

16、lading 凭提单付现 cash against documents（C.A.D.） 凭单付现，凭单据付现金=document against cash cash and carry 付现自运；现金交易和运输自理；现购自运商店 cash and carry wholesale 付现自运批发 cash assets 现金资产 cash audit 现金审核 cash audit 现金审核，现金审计 cash balance 现金余额，现款结存 cash basis 现金制 cash basis 现金制，现金基础 cash basis accounting 现金收付会计制 cash before

17、 delivery（C.B.D.）空货前付款，付款后交货，付现款交货 cash bonus 现金红利 cash book 现金簿；现金帐；现金出纳帐 cash boy 送款员 cash budget 现金预算 cash card1 （银行）自动提款卡 cash card2 现金卡 cash claim 现金索赔 cash collection basis 收现法，收现制 cash credit 活期信用放款，现金付出 cash credit slip 现金支出传票 cash currency 现金通货 cash cycle 现金循环，现金周期 cash day 付款日 cash debit s

18、lip 现金收入传票 cash department （商业机构中的）出纳部=counting-house cash deposit 现金存款；保证金 cash deposit as collateral 保证金，押金 cash desk （商店、饭馆的）付款处 cash disbursements 现金支出 cash discount (c.d.) 现金折扣，付现折扣=settlement discount cash dispenser （美）自动提款机=cashomat cash dividend 现金股利 cash down 即付，付现 cash equivalent value 现金等

19、值，现金相等价值 cash flow 资金流动 cash flow 现金流动 cash flow stream 现金流（量） cash holdings 库存现金 cash holdings 库存现金 cash in advance (c.i.a.) 预付现金 cash in bank 存银行现金，银行存款 cash in hand （商行的）手头现金，库存现金=cash on handcash in transit 在途现金，在运现金 cash in transit policy 现金运送保险单 cash in treasury 库存现金 cash invoice 现购发票 cash ite

20、ms 现金帐项，现金科目 cash journal 现金日记簿 cash liquidity 现金流动（情况）；现金周转 cash loan 现金贷款 cash management services 现金管理业务 cash market 现金交易市场，现货市场，付现市场 cash nexus 现金交易关系 cash on arrival 货到付现，货到付款 cash on bank 银行存款；银行付款；现金支票付款 cash on deliver (C.O.D) （英）交货付款，现款交货collect on delivery cash on delivery (COD) 交割付款 cash

21、order（C/O） 现金订货 cash paid book 现金支出簿NextPage cash payment 现金支付 cash payment 现金付款，现付 cash payments journal 现金支出日记帐 cash position 头寸 cash position 现金状况，现金头寸 cash price 现金售价，现金付款价格 cash purchase 现购，现金购买 cash railway （商店中的）货款传送线 cash ratio 现金比率 cash receipts (CR) 现金收入 cash receipts journal 现金收入日记帐 cash

22、records 现金记录 cash register 现金登记机，现金收入记录机，收银机cash remittance 汇款单；解款单 cash remittance note 现金解款单，解款单 cash requirement 现金需要量 cash reserve 现金储备（金） cash resources 现金资源，现金来源cash resources (reserves) 现金准备 cash sale 现售，现金销售=sale by real cash cash sale invoice 现销发票，现售发票 cash settlement 现金结算，现汇结算 cash short a

23、nd over 现金尾差，清点现金余差；现金短溢 cash slip 现金传票 cash statement 现金报表，（现金）库存表 cash ticket 现销票，门市发票 cash transaction 现金交易 cash verification 现金核实，现金核查 cash voucher 现金凭单；现金收据 cash with order （c.w.o., C.W.O.订货时付款，订货付现，落单付现 cash without discount 付现无折扣 cash yield discount 现金获利率，现金收益率 cash-and-carry arbitrage 现货持有套利

24、 cashier 出纳员，收支员 cashiers cheque (C.C.) 银行本票=cashiers order central rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率）certificate of balance 存款凭单 Certificate of Deposits (CDs) 大额定期存款单 certificated security 实物证券 certificates of deposit (CDs) 大面额存款单 certifying bank 付款保证银行 change hands 交换，换手 chartered bank 特许银行 chatt

25、el 动产 chattel mortgage 动产抵押 chattel mortgage 动产抵押chattel mortgage bond （美）动产抵押（公司）债券 chattel personal （私人）动产 chattel real 准不动产（土地权等） check certificate 检验证明书 check deposit 支票存款 check list （核对用的）清单 check sheet 对帐单 checking account 支票帐户 checking deposits 支票存款，活期存款 checking reserve 支票现金储备 checkstand （超级

26、市场的）点货收款台 cheque (payable) to bearer 来人支票，不记名支票 cheque book 支票簿 cheque book stub 支票簿存根 cheque card 支票卡 cheque collection 支票兑取 cheque collector 支票兑取人cheque crossed 划线支票 cheque crossed generally 普通划线支票 cheque crossed specially 特别划线支票 cheque deposit 支票存款 cheque drawer 支票出票人 cheque holder 支票执票人 cheque o

27、nly for account 转帐支票 cheque payable at sight 见票即付支票 cheque protector 支票银码机cheque rate 票据汇兑汇率，票汇价格=sight rate ,short rate cheque register 支票登记簿 cheque returned 退票，退回的支票 cheque signer 支票签名机 cheque stub 支票存根 cheque to order 记名支票，指定人支票 China Investment Bank 中国投资银行 circulation risks 流通风险 circulation tax

28、（turnover tax） 流转税city bank 城市银行 claim a refound 索赔 clean collections 光票托收 clearing bank 清算银行 clearing house 清算所 clearinghouse 清算公司，票据交换所 close out 平仓，结清（账） closed and mortgage 闭口抵押 closing order 收市价订单 closing rate 收盘价 closing transaction 平仓交易 collar 带利率上下限的期权 collateral loan 抵押借款 collecting bank 托收银行 collecting bank 托收银行 collecting bank 代收行 collection instructions 委托（托收的）单据 collection items 托收业务，托收项目collection of trade charges 托收货款 collection on clean bill 光票托收 collection on documents 跟单托收 collection order 托收委托书 co