take…public 上市
tap the idle assets 盘活存量资产
transaction (银行的)交易 transfer payment from the exchequer 财政转移支付 venture-capital 风险资本 virtual bank 虚拟银行 wire transfer 电子转帐
国际会计术语英汉对照
Account 帐户
American Institute of CPAs 美国注册会计师协会 Audit 审计
Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 External users 外部使用者 Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose
information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management
Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计 Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式
Articulation 勾稽关系 Business entity 企业个体 Capital stock 股本 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露
Financial statement 财务报表
Financial activities 筹资活动Going-concern assumption 持续经营假设 Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益
Window dressing 门面粉饰
经济金融术语汉英
对照表
按可比口径 on comparable basis
按轻重缓急 to prioritize 暗补 implicit subsidy 暗亏 hidden loss 颁发营业执照 to license;to grant a licence to 办理存款业务 to take
deposits
保护农民的生产积极性 to protect farmers'incentive to produce
备付金(超额准备金) excess reserves
本外币并账 consolidation of domestic and foreign currencyaccounts
本外币对冲操作 sterilization operation 本位利益 localized interest;departmentalism 奔小康 to strive to prosper;to strive to become well-to-do 避税(请见“逃税”) tax avoidance
币种搭配不当 currency mismatch 币种构成 currency composition
变相社会集资 disguised irregular(or illegal) fund raising
表外科目(业务) off-balance-sheet items(operation) 薄弱环节
weaknesses;loopholes 不变成本 fixed cost 不变价 at constant price;in real terms 不动产 real estate 不良贷款 problem loans;non-performing loans 财务公司 finance companies
财政赤字 fiscal deficit 财政挤银行 fiscal pressure on the central bank(over monetary policy) 财政政策与货币政策的配合 coordination of fiscal and
monetary policies 采取循序渐进的方法 in a phased and sequenced manner
操作弹性 operational flexibility
操纵汇率 to manipulate exchange rate 产品构成 product
composition;product mix 产品积压 stock
pile;excessive inventory 产销率 current period inventory;(即期库存,不含前期库存)sales/output ratio 产销衔接 marketability 产业政策 industrial policy 长期国债 treasury bonds 敞口头寸 open position 炒股 to speculate in the stock market 承购包销 underwrite
(securities)
成套机电产品 complete sets of equipment;complete plant(s)
城市信用社 urban credit cooperatives(UCCs) 城市合作银行 urban cooperative
banks;municipal united banks
城市商业银行 municipal commercial banks 城乡居民收入增长超过物价涨幅 real growth in household income 持续升温 persistent overheating
重复布点 duplicate projects 重置成本 replacement cost
重组计划 restructuring plan 筹资渠道 funding
sources;financing channels 初见成效 initial success 出口统一管理、归口经营 canalization of exports 出口退税 export tax rebate 储蓄存款 household deposits(不完全等同于西方的savingsdeposits,前者包括活期存款,后者不包括。) 储蓄分流 diversion of household deposits 储源萎缩 decline in the availability of household savings
传导机制 transmission mechanism
从价税 ad valorem tax 从紧控制 tight control
存贷款比例 loan/deposit ratio
存款保险体系 deposit insurance system
存款货币银行 deposit