国际投行金融词汇.docx

1、国际投行金融词汇金融词汇筛选Accelerateddepreciation加速折旧Acceptor承兑人；受票人；接受人Accountspayable应付帐款Accountsreceivable应收帐款Accruedinterest应计利息AccreditedInvestors合资格投资者；受信投资人AcidTestRatio酸性测验比率；速动比率Actuary精算师ADB亚洲开发银行Affiliatedcompany关联公司；联营公司Allocation分配；配置Amortizableintangibles可摊销的无形资产AnnualGeneralMeeting周年大会Annualrepor

2、t年报；年度报告APEC亚太区经济合作组织(亚太经合组织)Appreciation财产增值；涨价Arbitrage套利；套汇Arbitration仲裁ArticlesofAssociation公司章程；组织细则Asset inventory surplus 资产盘盈Asset liability ratio 资产负债比率AssetBackedSecurities资产担保债券AssetManagement资产管理Assetswap资产掉期Auctionmarket竞价市场Authorizedcapital法定股本；核准资本Balanceoftrade贸易平衡Baserate基准利率Basispo

3、int基点；点子Beneficiary 受益人Billofexchange 汇票Blocktrade 大额交易；大宗买卖Bluechip shares 蓝筹股Boardofdirectors董事会Board of auditor 审计委员会Bondmarket 债券市场，债市Bookvalue 帐面值Breakevenpoint 收支平衡点Bubbleeconomy泡沫经济Bullmarket牛市Business license 营业执照Bond premium 债券溢价By-law 公司章程CAGR复合年增长率Calloption认购期权Callablebond可赎回债券Capitalmar

4、kets资本市场；资金市场Cashflow现金流量Ceiling-flooragreement 上下限协议CEO 首席执行官Certificateofdeposit 存款证CFO 首席财务官ChinaDevelopmentBank(中国)国家开发银行Closingprice收盘价Commissionrebate佣金回扣Commonstock普通股Conferencecall电话会议Connectedtransaction关联交易Conversionratio换股比率COO营运总监；首席营运官Counselsopinion法律意见书CPI消费物价指数Creditrating信用评级；信贷评级Cr

5、osstrade交叉盘Currencyswap货币掉期Currentaccountdeficit收支往来帐户赤字；经常帐(目)赤字Currentasset/liability流动资产/负债Current/liquidratio流动比率Deferredasset递延资产Deferredcharges递延费用；待摊费用Deferredtax递延税项Deflation通货紧缩；通缩Delist停牌；除牌Depreciation折旧Devaluation贬值Directinvestment直接投资Directlaborcost直接劳动成本Disclosure信息披露Dividend股息Diversif

6、ication多元化；分散投资Discountrate折扣率；贴现率Disposableincome可支配收入；可支配所得Downturn逆转；由好变坏QDII 合格的境内机构投资者Duediligence尽职调查Dumping倾销Duty free 免税Earningpershare每股盈利EBIT 息税前利润Extendiblebonds可延期债券Effective date 生效日Fairmarketvalue公平市值Fed 联储局Fiduciary信托人/信托机构FinancialAdvisor财务顾问；融资顾问Financialforecast财务预测FinancialManagem

7、ent财务管理FinancialMarkets,FinancialProducts金融市场；金融产品FinancialServices金融服务Firstmortgage第一抵押权Fiscalpolicy财政政策Fiscalyear会计年度Fixedassetlosses 固定资产损失Fixedincome固定收益；定息债券Flattrades平价交易Floor下限Floorbroker 场内交易商Foreign-fundedenterprise外商投资企业ForeignDirectInvestment(FDI)外国直接投资ForeignExchange外汇FOB (free on board)

8、 离岸价Forward exchange rate 远期汇率Foreignexchangemortgageloan外汇抵押贷款ForwardRateAgreement远期利率协议Futuremarket期货市场GeneralAgreementonTariffs&Trade 关税贸易协定GovernmentConcessionarySoftLoan政府特许软性贷款Goodwill 商誉Graceperiod宽限期；优惠期Grossdomesticproduct国民生产总值Grossnationalproduct 国内生产总值HSI（Hang Seng Index） 恒生指数HoldingComp

9、any 控股公司Hotmoney热钱IMF国际货币基金组织Importtariff进口关税Incometax所得税Indemnification赔偿Insidertrading内幕交易Institutionalinvestor机构投资者Intangibleasset无形资产Intellectualproperty(IP)知识产权InterestRateSwap利率掉期Interest income 利息收益Jointaccount联名帐户LBO杠杆买断交易；借贷融资收购Letterofcredit信用证Legal holiday 法定假日Leveraged lease 杠杆租赁LIBOR伦敦银

10、行同业拆借利率Limitedpartnership有限责任合伙LinkedExchangeRateSystem联系汇率制度Liquidinvestment短期投资LiquidYieldOptionNote流动收息权利票据Liquidity流动性；流动资金；变现能力Liquidityratio速动比率Litigation诉讼M&A合并与收购MainBoard主板MarketCapitalization市场资本值；市值Marketmaker报价商；市场庄家Marketorder市价委托Marketshare市场占有率；市场份额Marketablesecurities有价证券Marketing促销；

11、推介；营销Marginal cost 边际成本Materialmisstatement重大失实陈述Maturemarket成熟市场Maturity到期Monetarypolicy货币政策MutualFunds共同基金；互惠基金Netassetvalue资产净值Netbookvalue帐面净值Netincome净收入Non-callable不可赎回Non-deliverable不交收NPL（non-performing asset） 不良资产Non-operatingincome非经营收入Obligatoryright强制性权利；债权OPEC石油出口国组织Operatingprofit/marg

12、in经营利润Opportunitycost机会成本Option期权；选择权OrganizationforEconomicCo-operationandDevelopment经济合作及发展组织(经合组织)OTC (Over-The-Counter)场外交易OverDraft帐户透支P/Eratio市盈率Patent专利PensionPlan退休金计划Performingloan良好贷款PortfolioManagement资产组合管理Position头寸Preferenceshares优先股Preferentialtreatment优惠待遇Premium溢价Pressrelease新闻(发布)稿

13、PrivateEquity私募股本Promissorynote本票Prospectus招股书；发售说明书Proxy 委任书Publicfiling公开呈报PublicListing公开上市，挂牌上市PurchasingPowerParity(PPP)购买力Rating评级RatingAgency信用评级机构Rawmaterials原材料RealEstateInvestmentTrusts房地产投资信托基金；不动产投资信托公司Realizedinterestrate实现利率Recapitalization资本重组Recovery 复苏Registrationstatement登记声明Repres

14、entationsandwarranties声明与保证Repurchaseagreement回购协议Residualasset剩余资产Resistanceline阻力线ResolutionTrustCorporation(RTC) 清债信托公司Restrictedsecurities 受限制证券Resumptionoftrading 复牌Rightstotheprioritydistributions 优先分派权Riskfactor风险因素Riskpremium风险溢价ROA资产回报Roadshow路演Shellcompany空壳公司Shortandmediumtermloans中短期贷款Si

15、nkingfund偿债基金SmallCap小型股；小型公司SOEs国有企业Stock acquisition agreement 股权收购协议Strikeprice执行价；行使价Structuredfinancing结构融资Subordinateddebt次级债务Swap掉期Syntheticsecurities组合证券；合成证券TelegraphicTransfer电汇Tradebalance贸易收支Tradedeficit 贸易逆差Tradesurplus 贸易顺差Unconditionalandirrevocableletterofcredit无条件及不可撤销Underwriter包销商

16、；承销商Unsecureddebt无担保债务Valuation估值Valueaddedtax增值税Variable cost 变动成本Vertical spread 垂直价差法Videoconference视像会议Volume成交量Warrant认股权证Watchlist观察名单Wealthmanagement财富管理Workingcapital周转资金；营运资金Year-enddividend年终股利Yield收益(率)Yieldcurve收益曲线常用财会类词汇合并资产负债表 consolidated balance sheet 独立注册会计师事务所 Independent register

17、ed public accounting firm 资产Assets流动资产CurrentAssets货币资金BankandCash短期投资CurrentInvestment短期投资净额Netbalofcurrentinvestment应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable应收账款坏账准备BaddebtprovisionforAccountreceivable其他应收款Otherreceivable其他应收款坏账准备BaddebtprovisionforOtherr

18、eceivable预付账款advance to suppliers存货Inventory存货净额NetbalofInventory待摊费用DeferredExpense其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资Long-terminvestment长期股权投资Long-termequityinvestment长期债权投资Long-termdebtinvestment固定资产Fixedassets累计折旧AccumulatedDepreciation在建工程Constructioninprogress在建工程净额Netbalofcon

19、structioninprogress固定资产清理Fixedassetstobedisposedof固定资产合计Totalfixedassets无形资产Intangibleassets无形资产净额Netbalofintangibleassets长期待摊费用Long-termdeferredexpense融资租赁Financelease其他长期资产Othernon-currentassets资产总计Totalassets负债及所有者（或股东）权益Liability&Equity流动负债Currentliability短期借款Short-termloans应付票据Notespayable应付账款A

20、ccountspayable预收账款Advancefromcustomers应付工资Payrollpayable应付福利费Welfarepayable应付股利Dividendpayable应交税金Taxespayable其他应交款Otherfeespayable其他应付款Otherpayable预提费用AccruedExpense递延收益DeferredRevenue一年内到期的长期负债Long-termliabilityduewithinoneyear其他流动负债Othercurrentliability流动负债合计Totalcurrentliability长期负债Long-termliab

21、ility长期借款Long-termloans应付债券Bondspayable长期应付款Long-termpayable其他长期负债Otherlong-termliability长期负债合计Totallong-termliability递延税项DeferredTax负债合计Totalliability少数股东权益Minorityinterests所有者权益（或股东权益）OwnersEquity实收资本（或股本）Paidincapital资本公积CapitalReserves盈余公积 Surplus reserves未分配利润Retainedprofitsafterappropriation所有

22、者（或股东）权益合计TotalEquity负债及所有者（或股东）权益合计TotalLiability&Equity主营业务收入Revenue销售成本Costofsales营业费用Selling&Distributionexpense管理费用G&Aexpense财务费用interestexpense投资收益Investmentincome补贴收入SubsidyIncome营业外收入Non-operatingincome营业外支出Non-operatingexpense所得税Incometax少数股东损益Minorityinterest未分配利润Retainedprofitafterappropr

23、iationCommodity market 商品市场Securities market 债券市场Stock market 股票市场Future market 期货市场Cost analysis 成本分析Options market 期权市场Buyers market 买方市场Sells market 卖方市场Bankruptcy Law 破产法Liquidation 清算Return on assets 资产收益率CPA（Certified public accountant） 注册会计师Journal account 日记帐Cost allocation 成本分摊Hedge mutual

24、fund 对冲基金Great depression 大萧条Securities & Exchange Commission 证券交易委员会Dow Jones industrial average 道琼斯工业指数New York Stock Exchange 纽约证券交易所Prospectus 招股意向书P/E ration 市盈率Put option 看跌期权Call option 看涨期权Macroeconomic 宏观经济Inflation 通货膨胀The Ministry of Finance 财政部Treasury bond 国库券Common stock 普通股Parent comp

25、any 母公司Subsidiary 子公司Voting stock 有表决权的股票Trade mark right 商标权Copyright 著作权Bad account 坏账Economic recover 经济复苏Balance of payment 国际收支Blank check 空白支票Board meeting 董事会议Depression 不景气，萧条Branch 分支机构Tariff free area 保税区Share capital 股本Market maker 做市商Debtee 债权人Debtor 债务人Governing Law 准据法Economic cycle 经济

26、周期False account 假账FIFO（first in first out）先进先出Foreign exchange rate 汇率Private placement 私募发行Human capital 人力资本WFOE (Wholly Foreign Owned Enterprise) 外商独资企业Manufacturing expenses 制造费用MBO (management by objectives) 目标管理Monetary crisis 金融危机LP （Limited Partnership）有限合伙企业Insurance company 保险企业Cost of replacement 重置成本法Closing price 成交价Consolidated retained earning 合并留存收益Current fund loan 流动资金借款Earning capacity 盈利能力Earnings after tax 税后收益Income tax return 所得税申报表Non-ledger assents 帐外资产Property damage 财产损失Original value of fixed assets 固定资产原值Property in land 土地所有