商务英语高级词汇银行与金融.docx

商务英语高级词汇银行与金融.docx

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商务英语高级词汇银行与金融

银行与金融-高级

abstractoftitle（nounphrase）=产权简史

Alegaldocumentthathasthehistoryofapieceofland

IneverbuyanylanduntilIhavelookedattheabstractoftitle.

⇒未提供注释。

accommodationendorsement（nounphrase）=融通背书

anadditionalsignatureonaloanapplicationbyapersonwhohasgoodcredit;abankoftenrequiresthesignaturebeforeapprovingtheloan

Thebankrefusedtoapprovetheloanwithoutanaccommodationendorsement.

⇒未提供注释。

accretion（noun）=增值

theincreaseinvalueofanasset

Inawinecompany,thereisalotofaccretionbecausewinebecomesmorevaluableasitages.

⇒未提供注释。

accruedincome（nounphrase）=应计收入

revenuewhichisowedbuthasnotyetbeenreceived

Mycompanyishavingaproblemconvertingouraccruedincomeintoactualcash.

⇒未提供注释。

adjustableratemortgage（nounphrase）=可变利率贷款

ARM;aloanwhoseinterestratevariesoverthelifeoftheloan

ThemonthlymortgagepaymentsformyhousehavegoneupbecauseIhaveanadjustableratemortgage.

⇒未提供注释。

affidavit（noun）=宣誓书

awritten,swornstatementoffactssignedbeforeanauthorizedofficialsuchasanotarypublic

Thewitnesswasn'tabletotestifyatthetrial,butthejudgeacceptedanaffidavit.

⇒未提供注释。

after-hourstrading（nounphrase）=收盘后交易

buyingorsellingstocksoutsidethenormaloperatinghoursofthemarket

After-hourstradinghasbecomemuchmorecommonbecauseoftheInternet.

⇒未提供注释。

after-taxbasis（nounphrase）=税后基础

aviewofasumofmoneythatreflectstheeffectsoftaxation

Onanafter-taxbasis,tax-freemunicipalbondsareoftenmoreprofitablethanregularbonds.

⇒未提供注释。

amortization（noun）=分期偿还

amethodofdividingasumofmoneyintotimeperiodsforthepurposesofpaymentorwritingoffassets

Withtheamortizationscheduleformyhousemortgage,Ipaysomeinterestandsomeoftheprincipaleachmonth.

⇒未提供注释。

银行与金融-高级

（2）

annualpercentagerate（nounphrase）=年度百分率

APR;theactualamountofinterestpaidonaloaninoneyear

Mycreditcard'sannualpercentagerateis8percent.

⇒未提供注释。

arbitrage（noun）=套汇

thequickpurchaseofasecurityinonemarketandsaleatahigherpriceinanothermarket

Myfriendmadealotofmoneyinthestockmarketlastyearthrougharbitrage.

⇒未提供注释。

bankrun（nounphrase）=银行挤兑

asituationinwhichcustomersofabank,afraidthatthebankwillfail,rushtothebankandtakeouttheirmoney

IntheUnitedStates,thereweremanybankrunsduringthe1930s.

⇒未提供注释。

blue-skylaw（nounphrase）=蓝天法

stateregulationthatisdesignedtoprotectinvestorsfromsecuritiesfraud

Blue-skylawsvaryfromstatetostate,butallaredesignedtoprotectinvestors.

⇒未提供注释。

boilerroom（nounphrase）=证券推销所

anofficewithahigh-pressureatmosphereinwhichsalespeoplesellstocksandbondsthatmaybeworthless

IquitmyjobintheboilerroombecauseIfeltguiltycheatingpeople.

⇒未提供注释。

boilerplate（noun）=样板文件

standardizedtextthatiscommoninmanycontracts

Atleasthalfofthecontentinmostcontractsisboilerplate.

⇒未提供注释。

bookvalue（nounphrase）=帐面价值

theamountofvalueassignedtoanassetinacompany'sfinancialbooks,usuallytheoriginalpurchasepriceminusdepreciation;inautoinsurance,thelikelysellingpriceofacar

Ourcompanycarcost$35,000twoyearsago,butitsbookvalueisnowonly$20,000.

⇒未提供注释。

break-evenpoint（nounphrase）=盈亏平衡点

thenumberofunitsofaproductthatmustbesoldinordertopayforitsmanufacture

Thebreak-evenpointforthoselaptopcomputersis120,000units.

⇒未提供注释。

budgetaryvariance（nounphrase）=预算差异

thedifferencebetweentheestimatedcostofsomethingandtheactualamountspent

OurCFOwasreallyunhappybecauseourbudgetaryvariancehasbeensohigh.Shewantsourfutureestimatestobemoreaccurate.

⇒未提供注释。

银行与金融-高级（3）

capitalasset（nounphrase）=资本资产

anypropertythatcanbeusedtocreatemoreproperty

Theforestweownisanimportantcapitalassetbecausewegetlumberfromit.

⇒未提供注释。

capitalgain（nounphrase）=资本收益

aprofitinthesaleofproperty

Whenmymothersoldherhouse,shehadacapitalgainof$100,000.

⇒未提供注释。

capitalimprovement（nounphrase）=设备改造

anactionwhichmakesanassetmoreusefulorvaluableandextendsthelifeoftheasset

Addingabedroomtoourhousewasacapitalimprovement.

⇒未提供注释。

capitalloss（nounphrase）=资本损失

thesaleofanassetatalowerpricethanforitspurchase

Thecompanytookabigcapitallosswhenitsolditsfactoryataverylowprice.

⇒未提供注释。

carryovermerchandise（nounphrase）=商品结转

goodsthatarenotsoldinasellingseasonandareleftoverforthenextseason

Wehaveabigproblemwithcarryovermerchandisebecausethesummerisoverandwestillhaveseveralthousandswimsuits.

⇒未提供注释。

cashcow（nounphrase）=现金牛

abusinessthatoveraperiodoftimecontinuestogeneratesubstantialprofits

Pickuptruckshavebeenpopularforalongtimeandcontinuetobeacashcowforsomeautomakers.

⇒未提供注释。

cashflow（nounphrase）=现金流动量

theamountofmoneythatabusinesstakesinandspendsduringacertainperiodoftime

Tomakesurewehaveapositivecashflowthisquarter,wehavetospendlessthanwemake.

⇒未提供注释。

cease-and-desistorder（nounphrase）=制止令

acommandfromacourtoragovernmentagencytostopanactivity

Thejudgeissuedacease-and-desistordertostopthecompanyfromdumpingitschemicalsintheriver.

⇒未提供注释。

certificateofincorporation（nounphrase）=公司注册证

acharterthataU.S.stateissuestoallowacorporationtodobusinessasalegalentity

Ourcompany'scertificateofincorporationwasissuedinDelaware.

⇒未提供注释。

银行与金融-高级（4）

certifiedpublicaccountant（nounphrase）=注册会计师

CPA;atitlegrantedbyaU.S.statetoapersonwhohaspassedtheUniformCertifiedPublicAccountantExaminationandmeetsotherstaterequirementsforthepublicpracticeofaccountancy

Mysisterisacertifiedpublicaccountantatalargeaccountingfirm.

⇒未提供注释。

collateral（noun）=抵押品

propertypledgedasaguaranteeoftherepaymentofaloan

Whenmybrotherneededaloanforhisbusiness,heputuphishouseascollateral.

⇒未提供注释。

collusion（noun）=串通舞弊

secretcooperationbetweencompetitors,oftenforanillegalpurposesuchasraisingprices

Whenpricesinanindustryrise,consumerssometimessuspectcompaniesofcollusion.

⇒未提供注释。

commandeconomy（nounphrase）=中央管制经济

aneconomicsysteminwhichthegovernmentstrictlycontrolsproductionandprices

TheformerSovietUnionhadacommandeconomy.

⇒未提供注释。

commingling（nounphrase）=混淆

asituationinwhichatrusteeorfinancialcaretakermixeshisorherfundswiththefundsofacustomerorclient

Severalstockbrokerswereaccusedofcommingling.Theyhadaddedtheirpersonalmoneytosomelargestockdealsfortheircustomers.

⇒未提供注释。

commonstock（nounphrase）=普通股

themostusualtypeofcompanyshares

Employeeswithcommonstockhavevotingrightsatcompanymeetings.

⇒未提供注释。

conservatismconcept（nounphrase）=稳健原则

theideathatcompaniesshouldassignvaluetoanassetbycomparingtheactualpricethecompanypaidandthecurrentmarketvalueandusingthelowerofthetwo

Usingtheconservatismconcept,ourtrucksareworthonlyabout$15,000each,eventhoughwepaid$20,000forthem.

⇒未提供注释。

consolidatedbalancesheet（nounphrase）=综合资产负债表

areportthatcombinesfinancialinformationforaparentcompanyandallofitssubsidiaries

Ourconsolidatedbalancesheetisextremelycomplicatedbecausewehavethreelargesubsidiaries.

⇒未提供注释。

银行与金融-高级（5）

constantdollars（nounphrase）=定值美元

ameasureofvalueovertimethatusesdollarslinkedtoaspecificyear

Intheresearchstudy,wegaveallamountsinconstantdollarsfromtheyear2000.

⇒未提供注释。

consumerdebt（nounphrase）=消费债务

moneythatconsumersowe

Consumersarebuyingmoreoncredit,soconsumerdebthasbeenrisingforseveralyears.

⇒未提供注释。

contingencyfee（nounphrase）=胜诉收费

achargeforaservicethatisonlypaidifthereisafavorableoutcome

Mylawyerlostmycase,soIdidn'thavetopaythecontingencyfee.

⇒未提供注释。

controllablecost（nounphrase）=可控成本

anexpensethatcanbereducedorincreasedbyamanagementdecision

Themanagersatmycompanyareworkingtoreduceourcontrollablecosts,soemployeeshadtostartpayingfortheirowndentalinsurance.

⇒未提供注释。

convertiblebond（nounphrase）=可兑换债券

abondthatcanbeexchangedforapredeterminednumberofsharesofstock

Iexchangedmyconvertiblebondsfor4,000sharesofcommonstock.

⇒未提供注释。

corneramarket（verbphrase）=垄断市场

buyenoughofacommoditytogivethebuyersomecontroloverthepriceofthecommodity

Theyboughtfivemeatcompaniesandwereabletocornerthebeefmarketinthatcity.

⇒未提供注释。

costaccounting（nounphrase）=成本会计

theprocessoftrackingthevariouscostsofaproductororganization

Wehavefiveemployeesinourfinancedepartmentwhoareresponsibleforcostaccounting.

⇒未提供注释。

costbasis（nounphrase）=成本基础

theactualpricethatwaspaidforanasset

Thecostbasisforthatfactoryis$5million.

⇒未提供注释。

creditrating（nounphrase）=信用等级

anevaluationofaperson'sabilitytopayforproductsandservicesboughtwithcredit

Hercreditratingisexcellent,soshehadnoproblemgettingaloan.

⇒未提供注释。

银行与金融-高级（6）

creditterms（nounphrase）=信贷条款

adetaileddescriptionoftheconditionsforaloan

Iwasabletogetgoodcredittermsonmyloanfromthatbank.

⇒未提供注释。

customsduty（nounphrase）=关税

ataxthatimporterspayongoodsbroughtintoacountry

Wehadtopay$400customsdutyonashipmenttoKorea.

⇒未提供注释。

cyclicalfluctuation（nounphrase）=周期性波动

alternatingperiodsofprosperityandrecession

Inthelas