金融英语 一常用 词汇
A BA num ber美国银行协会号码
Originated by the American Ban kers Ass~iation，it is the
number(usually in the upper right hand portion of the check)which
identifies the ban k upon which the check is drawn．
由美国银行家协会发明，确定所开支票的银行的号码，通
常在支票的右上角。
ability协pay n．支付能力，偿债能力
A borrower’s ability to meet his／her current an d future debt
obligations．
借户能够偿还其现在和未来债务的能力。
abnorm al returns非系统部分回报
Fraction of a return that is not caused by systematic factors e．g．
marketwide price movements．
不是由系统的因素，如市场价格运行，造成的部分回报。
absohte priority rule n． 绝对优先规则
The idea that creditors’claims take precedence over shareholders’claims
in the event of a liquidation or reorganization．
在清盘或重组情形下，债权人的索赔优先于股东的索赔
的观念。
accelerated depreciation加速折旧
A depreciation method which allows faster write—ofs than the
straight line method ．
允许比直线方法更快速的折旧方法。
acce]eration chu Se提前偿付条款
A provision that allows a lender to deman d payment of tlle total
outstanding balan ce or deman d additional collateral under certain
circumstances．
允许贷款人要求未付余额全部付清，或在某些情况之下
要求提供另外抵押品的条款。
acceptance n．承兑
Th e contractual agreement entered into when the drawee of a
time draft writes”accepted”on the document an d specifies a pay—
ment date．Th e drawee，thereby known as the aceeptor，is responsi—
ble for making the payment at maturity．
当远期汇票的受票人在契约文件上写下“接受”，并且确
定一个付款日期，此时受票人，被视为承兑人，负责在期票到
期时付款。
aeeonl m odatAon paper融通票据，欠单，优惠证
A negotiab le instrument signed by a party without receiving
something of value in return．
没有得到对等回报而由一方签发的可转换工具。
aeeonl In odative in onetary policy调节性货币政策
Also called loose credit or easy monetary policy．
也称为宽松的信贷或货币政策
accountn．账户
A reco~ offinan cial transactions for an asset or individua1．
资产或个人金融ine service provided to individuals，allowing them to
consolidate a ran ge of accounts，bills，credit cards，and other finan —
cial information into one interface．
提供给个人的在线服务，允许他们将账户、票据、信用卡
和其他金融信息合并到一起。
account balance账户结存
The amount of money in an account，equal to the net of credits
an d debits atthatpointintimeforthat account．
账户的货币余额，等于这个账户在一时点上借方和贷方
之差。
account payable应付账款
Money which a compan y OWeS to vendors for products an d ser—
vices purchased on credit．
公司欠卖方所提供的产品和服务的货币
account receivab]e 应收账款
Money which is owed to a compan y by a customer for products
and services provided on credit．
客户欠公司以赊销方式提供产品和服务的款项
aceount reconciliati3n账目调节
Th e act of confirm ing that the balan ce in one’s checkbook
matches the corresponding ban k statement．
确认支票簿的余额与银行相应的对帐单是否一致的行为
account statem ent账户财务报表
A rccord of transactions and their efect on account balan ces
over a specified period of time，for a given account．
特定账户在一定时期的账户余额的体现
accountant n．会计师
One who is skiled in the practice of accounting or who is in
charge of public or private accounts．
有专业技术开业会计事务，或者 管理 公共账户或私人账
户的人。
accounting period会计年度
The norm al calendar duration for reporting offinan cial information．
The time for closing accounts when accounting data are
summarized into financial statements．In most businesses，this is
done monthly，quarterly an d an nually．
报告财务信息的公历期间，是会计资料归纳到财务报表
的最后期限。大多数公司会计年度按月、季、年计算。
accounts receivah]e agog 应收账款账龄，应收账款分期
A periodic report showing all outstanding receivab le balan ces，
broken down by customer and month due．
所有应收账款余额的期限
accounts receivable financhg以应收账款为抵押的融资
Th e selling of a company’s accounts receivab le，at a discount，
to afact0r．
将公司的应收账款以折扣价卖给代理人