NotesOnFinancialExpressions-A(4)金融专业术语注解

时间：2007-05-26 01:27:56

（单词翻译:单击）

英语词汇  中文释义  详细注解 
accounting1 equation  会计等式  The fundamental balance sheet equation: assets = liabilities + net worth.
Accounting principles board (APB)  会计准则委员会  由美国会计师协会（American Institute of Certified2 Public Accoutans）指派之会计团体，其主要功能是制定经济交易事项的会计原则。该团体于1973年已由财务会计准则委员会（Financial Accounting Standards Board ; FASB）取代。
Accounts payable3  应付账款  1.公司以赊账方式购进商品、原物料及其他交易事项所产生的应付未付款。应付账款一般于短期必须偿付，会计上列为流动负债，在财务的观点，应付账款可视为视供应商对公司的短期资金融通。
2.Money which a company owes to vendors4 for products and services purchased on credit. This item appears on the company‘s balance sheet as a current liability, since the expectation is that the liability will be fulfilled in less than a year. When accounts payable are paid off, it represents a negative cash flow for the company. 
accounts receivable aging  应收账款账龄  A periodic report showing all outstanding receivable balances, broken down by customer and month due. 
Accounts receivable financing  应收账款融资  1.企业将销货或营运产生之应收账款让售（factoring）以取得短期资金的一种融通方式。
2.The selling of a company‘s accounts receivable, at a discount, to a factor, who then assumes the risk of the account debtors5 and receives cash as the debtors settle their accounts. A firm that sells its accounts receivable may not be confident of its ability to collect those debts, or might think that the cost of collecting that debt is more than the discount which must be provided to the factor when of selling their receivables. also called accounts receivable financing. 
accounts receivable turnover  应收账款周转次数  The average duration of an account receivable, equal to total credit sales divided by accounts receivable. 
Accounts receivable   应收账款  公司以赊账方式销售商品、提供劳务或其他交易事项所产生的应收未收款。应收账款一般于短期内收现，列为流动资产，是公司日常营运的必要投资，也是公司对客户的短期资金融通。 
accredited6 investor7  合格投资者  The SEC designation for an individual or entity8 meeting any of the criteria9 listed below. Certain restricted offerings, limited partnerships11, and angel investor networks are open only to accredited investors12. opposite of nonaccredited investor.
SEC criteria:
    Any director, executive officer, or general partner of the issuer of the securities being offered or sold, or any director, executive officer or general partner of a general partner of that issuer.
    Any natural person whose individual net worth, or joint13 net worth with that person’s spouse14, at the time of his purchase exceeds $1,000,000.
    Any natural person who had individual income in excess of $200,000 in each of the two most recent years or joint income with that person’s spouse in excess of $300,000 in each of those years and has a reasonable expectation of reaching the same income level in the current year.
    Any trust with total assets in excess of $5,000,000, not formed for the specific purpose of acquiring the securities offered, whose purchase of the securities is directed by a person who has such knowledge and experience in financial and business matters that he is capable of evaluating the merits and risks of the prospective15 investment.
    Any organization that was not formed for the purpose of acquiring the securities being sold, with total assets in excess of $5,000,000.
    And, any entity in which all of the equity16 owners are Accredited Investors.
accreted17 value   递增价值  The current value of your zero-coupon18 municipal bond, taking into account interest that has been accumulating and automatically reinvested in the bond. 
accreting19 swap  递增互换  非标准利率互换的一种，递减互换的对称，指在整个互换交易期间，资本额由小到大逐步增加的一种非标准利率互换。递增互换比较适合借款额在项目期内逐渐增多的要求。 
Accretion20  增值  1.折价债券在到期时，由于价格逐渐接近面值所累积的资本利得。
2.Asset growth, by internal expansion or acquisition. 
accretion bond   递增债券  Often the last tranche in a CMO, the accretion bond, or Z-tranche, receives no cash payments for an extended period of time until the previous tranches are retired21. While the other tranches are outstanding, the Z-tranche receives credit for periodic interest payments that increase its face value but are not paid out. When the other tranches are retired, the Z-tranche begins to receive cash payments that include both principal and continuing interest. 
Accrual22 accounting   权责会计  在发生的时点认列收益或费用，而非以现金收付与否为准的会计方法。也称为应记基础会计。 
accrual basis  （权责）发生制原则 （权责）应计基准   1.会计记账方法，按收入和支出权责的实际发生时间来记账，而不理会是否已经收到或支出款项。与此方式相对的另一种记账方法为现金准则（cash basis)记账法。
2.The most commonly used accounting method, which reports income when earned and expenses when incurred23, as opposed to cash basis accounting, which reports income when received and expenses when paid. Under the accrual method, companies do have some discretion24 as to when income and expenses are recognized, but there are rules governing the recognition. In addition, companies are required to make prudent25 estimates against revenues that are recorded but may not be received, called a bad debt expense.
Accrual bond  应记债券  1.又称Z债券，是担保抵押债券的一个分类，通常以远远低于面值的价格出售。它以事先约定的利率计息，但利息不是直接支付给投资者，而是计入尚未偿付的本金余额。这一累积过程一直持续到债券价值接近本金，后发的债券已购回，累积债券变成持续付款的债券。此时，累积债券开始偿付本金。
2.A bond which pays no coupons26, is sold at a deep discount to its face value, and matures at its face value. An accrual bond has the important advantage of being free of reinvestment risk, though the downside is that there is no opportunity to enjoy the effects of a rise in market interest rates. Also, such bonds tend to be very sensitive to changes in interest rates, since there are no coupon payments to reduce the impact of interest rate changes. In addition, markets for zero-coupon bonds are relatively27 illiquid. Under U.S. tax law, the imputed28 interest on a zero-coupon bond is taxable as it accrues29, even though there is no cash flow. also called zero-coupon bond.  
accrual discount  应计贴现  1.低于面值购入的贴现债券，每年应将贴现收入摊入账面价值。
2.The annual addition to book value contributed by bonds purchased below.  
accrued30 benefit   应计收益  Pension benefit that an employee has earned based on his or her years of service at a company. Accrued benefits are often calculated in relation to the employee‘s salary scale. 
accrued dividend31  应计股利  A regular dividend that is considered to be earned but not declared or payable.  
Accrued interest   应付利息 待付利息  1.已发生而尚未支付的利息费用。
2.自上次利息支付后累计的债券利息。这种债券的购买者要支付市场价加累计的应计利息。被违约债券和收益债券不在此例。
3.Interest that is due on a bond or other fixed32 income security since the last interest payment was made. This often occurs for bonds purchased on the secondary market, since bonds usually pay interest every six months, but the interest is accrued by the bondholders on a day-to-day basis. When a bond is sold, the buyer pays the seller the market price plus the accrued interest, for which the buyer will be reimbursed34 when the issuer pays next pays interest. Accrued interest is calculated on a 30-day month/360-day year for corporate35 bonds and municipal bonds, and on actual-calendar-days for Government bonds. Income bonds and bonds in default trade without accrued interest. When calculating accrued interest on a bond that is being sold, it is conventional to consider the time period from the most recent payment up to, but not including, the date on which the bond sale is settled.
4.Interest that a company owes, a current liability on the balance sheet.  
Accrued market discount  应计市场折价  1.指折价发行的债券随着到期日的接近，而产生的债券价值的上升利得。
2.An increase in the market price of a discounted bond resulting from an approaching maturity36 date, rather than from declining interest rates. The increase occurs because the bond holder33 will also receive payout at par10 upon maturity, so the price of the bond will increase gradually as maturity approaches. 

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1 accounting nzSzsY     
n.会计，会计学，借贷对照表
参考例句：
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
2 certified fw5zkU     
a.经证明合格的；具有证明文件的
参考例句：
  • Doctors certified him as insane. 医生证明他精神失常。
  • The planes were certified airworthy. 飞机被证明适于航行。
3 payable EmdzUR     
adj.可付的，应付的，有利益的
参考例句：
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
4 vendors 2bc28e228525b75e14c07dbc14850c34     
n.摊贩( vendor的名词复数 )；小贩；（房屋等的）卖主；卖方
参考例句：
  • The vendors were gazundered at the last minute. 卖主在最后一刻被要求降低房价。
  • At the same time, interface standards also benefIt'software vendors. 同时，界面标准也有利于软件开发商。 来自About Face 3交互设计精髓
5 debtors 0fb9580949754038d35867f9c80e3c15     
n.债务人，借方( debtor的名词复数 )
参考例句：
  • Creditors could obtain a writ for the arrest of their debtors. 债权人可以获得逮捕债务人的令状。 来自《简明英汉词典》
  • Never in a debtors' prison? 从没有因债务坐过牢么？ 来自英汉文学 - 双城记
6 accredited 5611689a49c15a4c09d7c2a0665bf246     
adj.可接受的；可信任的；公认的；质量合格的v.相信( accredit的过去式和过去分词 )；委托；委任；把…归结于
参考例句：
  • The discovery of distillation is usually accredited to the Arabs of the 11th century. 通常认为，蒸馏法是阿拉伯人在11世纪发明的。
  • Only accredited journalists were allowed entry. 只有正式认可的记者才获准入内。
7 investor aq4zNm     
n.投资者，投资人
参考例句：
  • My nephew is a cautious investor.我侄子是个小心谨慎的投资者。
  • The investor believes that his investment will pay off handsomely soon.这个投资者相信他的投资不久会有相当大的收益。
8 entity vo8xl     
n.实体，独立存在体，实际存在物
参考例句：
  • The country is no longer one political entity.这个国家不再是一个统一的政治实体了。
  • As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。
9 criteria vafyC     
n.标准
参考例句：
  • The main criterion is value for money.主要的标准是钱要用得划算。
  • There are strict criteria for inclusion in the competition.参赛的标准很严格。
10 par OK0xR     
n.标准，票面价值，平均数量；adj.票面的，平常的，标准的
参考例句：
  • Sales of nylon have been below par in recent years.近年来尼龙织品的销售额一直不及以往。
  • I don't think his ability is on a par with yours.我认为他的能力不能与你的能力相媲美。
11 partnerships ce2e6aff420d72bbf56e8077be344bc9     
n.伙伴关系( partnership的名词复数 )；合伙人身份；合作关系
参考例句：
  • Partnerships suffer another major disadvantage: decision-making is shared. 合伙企业的另一主要缺点是决定要由大家来作。 来自英汉非文学 - 政府文件
  • It involved selling off limited partnerships. 它涉及到售出有限的合伙权。 来自辞典例句
12 investors dffc64354445b947454450e472276b99     
n.投资者，出资者( investor的名词复数 )
参考例句：
  • a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子
  • a cash bonanza for investors 投资者的赚钱机会
13 joint m3lx4     
adj.联合的，共同的；n.关节，接合处；v.连接，贴合
参考例句：
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
14 spouse Ah6yK     
n.配偶(指夫或妻)
参考例句：
  • Her spouse will come to see her on Sunday.她的丈夫星期天要来看她。
  • What is the best way to keep your spouse happy in the marriage?在婚姻中保持配偶幸福的最好方法是什么？
15 prospective oR7xB     
adj.预期的，未来的，前瞻性的
参考例句：
  • The story should act as a warning to other prospective buyers.这篇报道应该对其他潜在的购买者起到警示作用。
  • They have all these great activities for prospective freshmen.这会举办各种各样的活动来招待未来的新人。
16 equity ji8zp     
n.公正，公平，（无固定利息的）股票
参考例句：
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值，墨菲必须出售或者重新融资。
17 accreted 399b7c34ee4fda3884b15ce56138119d     
v.共生( accrete的过去式和过去分词 )；合生；使依附；使连接
参考例句：
  • The story accreted emotion. 这个故事使人精神亢奋。 来自互联网
  • Imperial shrimp accreted with sea cucumber. 寄生在海参身上的帝王虾。 来自互联网
18 coupon nogz3     
n.息票，配给票，附单
参考例句：
  • The coupon can be used once only.此优惠券只限使用一次。
  • I have a coupon for ten pence off a packet of soap.我有一张优惠券买一盒肥皂可以便宜十便士。
19 accreting f86865665bd26596fdf1bff752bfc00a     
v.共生( accrete的现在分词 )；合生；使依附；使连接
参考例句：
  • Accreting to statistic, 75 percent of students'school time is spent in the class. " 据统计，学生在学校的活动总量有75%的时间是在课堂上度过的。 来自互联网
20 accretion 5Jnyi     
n.自然的增长，增加物
参考例句：
  • Every culture is an accretion.每一种文化都是长期积淀的结果。
  • An accretion of sediment at the mouth of the river caused serious flooding.河口堆积物的增加导致河水严重泛滥。
21 retired Njhzyv     
adj.隐退的，退休的，退役的
参考例句：
  • The old man retired to the country for rest.这位老人下乡休息去了。
  • Many retired people take up gardening as a hobby.许多退休的人都以从事园艺为嗜好。
22 accrual e249de9c52d96678cac672f1987b7771     
n.获利；利息；自然增长；自然增长物
参考例句：
  • But these accrual run a system and give due effectiveness without play. 但这些收益治理系统并没有发挥出应有的效用。 来自互联网
  • Article 5 The company employ the Accrual Basis Accounting principle. 第五条本企业应当根据权责发生制的原则记账。 来自互联网
23 incurred a782097e79bccb0f289640bab05f0f6c     
[医]招致的，遭受的； incur的过去式
参考例句：
  • She had incurred the wrath of her father by marrying without his consent 她未经父亲同意就结婚，使父亲震怒。
  • We will reimburse any expenses incurred. 我们将付还所有相关费用。
24 discretion FZQzm     
n.谨慎；随意处理
参考例句：
  • You must show discretion in choosing your friend.你择友时必须慎重。
  • Please use your best discretion to handle the matter.请慎重处理此事。
25 prudent M0Yzg     
adj.谨慎的，有远见的，精打细算的
参考例句：
  • A prudent traveller never disparages his own country.聪明的旅行者从不贬低自己的国家。
  • You must school yourself to be modest and prudent.你要学会谦虚谨慎。
26 coupons 28882724d375042a7b19db1e976cb622     
n.礼券( coupon的名词复数 )；优惠券；订货单；参赛表
参考例句：
  • The company gives away free coupons for drinks or other items. 公司为饮料或其它项目发放免费赠券。 来自辞典例句
  • Do you have any coupons? 你们有优惠卡吗？ 来自英汉 - 翻译样例 - 口语
27 relatively bkqzS3     
adv.比较...地，相对地
参考例句：
  • The rabbit is a relatively recent introduction in Australia.兔子是相对较新引入澳大利亚的物种。
  • The operation was relatively painless.手术相对来说不痛。
28 imputed b517c0c1d49a8e6817c4d0667060241e     
v.把（错误等）归咎于( impute的过去式和过去分词 )
参考例句：
  • They imputed the accident to the driver's carelessness. 他们把这次车祸归咎于司机的疏忽。 来自《现代英汉综合大词典》
  • He imputed the failure of his marriage to his wife's shortcomings. 他把婚姻的失败归咎于妻子的缺点。 来自辞典例句
29 accrues 7943be70390b5042496a2143270d5805     
v.增加( accrue的第三人称单数 )；（通过自然增长）产生；获得；（使钱款、债务）积累
参考例句：
  • If you put money in the bank, interest accrues. 如你将钱存于银行，则自然生息。 来自《现代英汉综合大词典》
  • Interest accrues on a bank accout. 银行账户的利息在增长。 来自《简明英汉词典》
30 accrued dzQzsI     
adj.权责已发生的v.增加( accrue的过去式和过去分词 )；（通过自然增长）产生；获得；（使钱款、债务）积累
参考例句：
  • The company had accrued debts of over 1000 yuan. 该公司已积欠了1000多万元的债务。 来自《简明英汉词典》
  • I have accrued a set of commemoration stamps. 我已收集一套纪念邮票。 来自《简明英汉词典》
31 dividend Fk7zv     
n.红利，股息；回报，效益
参考例句：
  • The company was forced to pass its dividend.该公司被迫到期不分红。
  • The first quarter dividend has been increased by nearly 4 per cent.第一季度的股息增长了近 4%。
32 fixed JsKzzj     
adj.固定的，不变的，准备好的；(计算机)固定的
参考例句：
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。
33 holder wc4xq     
n.持有者，占有者；(台，架等)支持物
参考例句：
  • The holder of the office of chairman is reponsible for arranging meetings.担任主席职位的人负责安排会议。
  • That runner is the holder of the world record for the hundred-yard dash.那位运动员是一百码赛跑世界纪录的保持者。
34 reimbursed ca62e2177b2f3520aa42f86b71b836ce     
v.偿还，付还( reimburse的过去式和过去分词 )
参考例句：
  • Any out-of-pocket expenses incurred on the firm's business will be reimbursed. 由公司业务产生的开销都可以报销。 来自《简明英汉词典》
  • Employees are reimbursed for any legal fees incurred when they relocate. 员工调往异地工作时，他们可以报销由此产生的所有法律服务费用。 来自《简明英汉词典》
35 corporate 7olzl     
adj.共同的，全体的；公司的，企业的
参考例句：
  • This is our corporate responsibility.这是我们共同的责任。
  • His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。
36 maturity 47nzh     
n.成熟；完成；(支票、债券等)到期
参考例句：
  • These plants ought to reach maturity after five years.这些植物五年后就该长成了。
  • This is the period at which the body attains maturity.这是身体发育成熟的时期。

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