once的用法-chabi
Unit1
证券 securities
金融工具 financial
instrument
利息 interests
账户余额 account
balance
无形资产 intangible assets
直接融资 direct
financing
提高经济效率 improve the efficiency of
economy
规模经济 scale economy
存款人 depositors
交易成本 transaction cost
违约 default
场外市场
OTC market
资产与负债 assets and liabilities
所有者权益 owner’s equity
财务报表 financial
statement
资产负债表 balance sheet
现金流量表 cash
flow statement
损益表 profit and loss statement,
statement of income
收购兼并 merger and
acquisition
收入、费用与利润 revenue, expenses and
profit
净收入 net income
资产净值 equity
贸易伙伴
trade partners
关税 tariffs
注册会计师 CPA
Chartered or Certified Public
Accountant
财务会计标准委员会 FASB(Financial Accounting
Standards Board)
通用会计准则 GAAP Generally
Accepted Accounting
Principles
国际财务报告准则
IFRS International Financial
Reporting
Standards
资本市场 capital market
货币市场
currency market
商业票据 commercial paper
可转让定期存单 negotiable certificates of deposit
银行承兑票据 banker’s acceptance
美国财政部发行的国库券Treasury bills treasure bill
上市公司 publicly traded company The listed
company
贸易保护主义 protectionism
贸易逆差
trade deficit
货币刺激 monetary stimulus
财务杠杆 financial leverage
Unit 2
有抵押的贷款 secured loans
抵押品 collateral
拖欠借款 be in default on a loan
循环信贷额度 a
revolving line of credit
提前还款罚金 prepayment
penalties
营运资本 working capital
流动资产
current assets
折旧 depreciation
交易成本
transaction costs
破产 go bankrupt
辛迪加贷款
syndicated loans
清偿能力 solvency insolvency
伦敦银行间同业拆息率 LIBOR London Inter-Bank
Offer
Rate
优先债务 senior debt
联邦公开市场委员会 The
federal open market
committee
联邦基金期货市场
Federal funds futures market
通胀压力 Inflationary
pressure
核心和整体通胀 Core and headline inflation
消费物价指数 Consumer price index CPI
风险资本家招股说明书 The venture capitalist
prospectus
承租人 lessee
出租人
lessor
定金 deposit
微不足道的租金 peppercorn
rental
筹集资金 raise money
经营租赁 operating
lease
转租 sublease
固定收益证券 fixed-income
securities
个人退休金账户 IRA(individual retirement
account)
宽限期 grace period
次贷 subprime
次贷危机 subprime crisis
纳斯达克综合指数 Nasdaq
Composite index
道琼斯工业平均指数 Dow Jones industrial
average
经济衰退 recession
新兴市场 emerging
markets
周期调整市盈率 cyclically adjusted
price-earnings
ratio CAPE
养老基金 pension
funds
投资组合 portfolios
加密货币 crypto-
currencies
特许经营人 franchisee
Unit 3
保险费 premium
索赔 claims
精算师 actuary
保险代理 insurance agent
欺诈 fraud
免赔额
deductible
产品责任保险 product liability insurance
公共责任保险 public liability insurance
业务中断保险
business interruption insurance
共同保险 co-
insurance
重置成本 replacement cost
存款保险
deposit insurance
道德风险 moral hazard
保单
policy
保单持有人 policy holders
收益曲线 yield
curve
经济停滞 stagnation
再保险
reinsurance
灾难 disaster
母公司 parent
company
子公司 subsidiary
转分保 retrocession
原保险人 primary insurer
转分保人
retrocessionairie
索赔人 claimant
多次理赔
multiple claims
仲裁 arbitration
对冲基金 hedge
fund
Unit 4
内部审计 internal auditing
风险评估与风险管理 risk assessment and risk
management
审计总监 CAE Chief Audit Executive
经营审计 operational audit
萨班斯奥克斯利法案
Sarbanes-Oxley Act
会计丑闻 accounting scandal
美国联邦储备委员会主席 Chairman of the Federal
Reserve Board
财长 Secretary of the
Treasury
所得税申报表 income tax returns
量化宽松
Quantitative Easing
期限溢价 term premium
国债一级交易商 primary dealers
贬值 depreciation
资本外流 capital outflows
Unit 5
国有资产
state-owned property
控股公司 holding company
留存收益 retained earnings
风险资本家 venture
capitalist
商誉 goodwill
预算 budget
合并财务报表 consolidated financial statements
应收账款 accounts receivable
存货 inventory
预付费用 prepaid expenses
应付账款 accounts
payable
期票 promissory note
应付票据 notes
payable
应付股利 dividends payable
应计债务
accrued liability
应付所得税 income tax payable
公平市价 fair market value
收购股份 share
acquisition
股票交换 stocks swap
债权转股权 debt
for equity swap
国债 public debt
固定收入
fixed income
通胀保值债券 TIPS(Treasury Inflation
Protected
Securities)
私有股权 private
equities
资产抵押贷款 asset-backed loans
循环信贷额度 a revolving line of credit
流动性
liquidity
凸度 convexity
信用利差和信用降级风险
credit spread and
downgrade risk
市值
market capitalization
大盘股 large-cap stocks
中型股 mid-cap stocks
可转换债券 convertible
security
久期 duration
不动产抵押债券 mortgage-
backed security
代理问题 agency problem
负债权益比例 debt-to-equity ratio
机会成本
opportunity cost
年费 annual fee
未偿还余额
outstanding debt
每月对账单 monthly bills
赊账卡
charge cards
有担保的信用卡 secured credit cards
每月最低还款 minimum monthly payments
全额支付信用卡欠款
pay the balance in-full
去杠杆化 deleverage
资本管制 capital controls
应税收入
taxable income
价值高估与低估 overvaluation and
undervaluation
尽职调查 due diligence
按市值计价
mark-to-market
倒闭 go out of business
按购置价格计算的价值 historical cost
净现值 net
present value
平均成本 average cost
代理人理论
agency theory
购回股票 stock buyback
版税
royalty
延期缴税 tax deferral
股东会说明书 proxy
statement
内在价值 intrinsic value
税息折旧及摊销前利润
EBITDA（earnings before
interest, taxes,
depreciation and amortization ）
市盈率 price-to-
earnings ratio
新创公司 start-up company
天使投资者 angel investor
一级交易商 primary
dealers
贬值 devaluation depreciation devalue
depreciate
Unit 6
受益人
beneficiary
可转让票据 negotiable instrument
空白背书 blank endorsement
银行本票 cashier’s
check
保兑支票 certified check
旅行支票
traveler’s check
代管账户 escrow account
面值
face value
最低资本充足要求 minimum adequacy
requirements
表外业务 off balance sheet business
毛利润 gross profit
联邦公开市场委员会 Federal Open
Market
Committee
公开市场业务 open
market operation
以美元计价的一年期票据 dollar-
denominated
one-year note
无息有价证券 zero
coupon
经营比率 operating ratios
不动产抵押贷款余额
mortgage balance
抵押资产的净值 equity
批发商
wholesaler
零售商 retailer
银行汇票 bank draft
卖出与买入期权 put and call options
互换期权
swaption
远期合同 forward contract
期货市场
futures market
结算所 clearing house
宏观审慎政策
macroprudential policies
无风险利率 risk free rate
信用违约互换 CDS (credit default swap)
垃圾债券 junk
bonds
提货单 bill of lading
跟单信用证
documentary letter of credit
交单 presentation
of documents
开证银行和收款银行 opening bank and
beneficiary
bank
预付现金 cash in advance
代理行 correspondent bank
通知行 advising bank
保兑银行 confirming bank
清关 customs
clearance
发票 invoice
装箱单 packing list
货物原产地证明书 certificate of origin
装货收据
shipping receipt
不符单据 discrepant documents
到岸价 CIF(cost, insurance and freight)
保兑的不可撤销的信用证 confirmed irrevocable
letter
of credit
往来账户 open account
预付款 advance
payment
跟单托收 documentary collection
汇票
draft
承兑 acceptance
备用信用证 standby letter
of credit
可转让信用证 transferable letter of
credit
背对背信用证 back-to-back letter of credit
循环信用证revolving letter of credit
双重投票权股票
dual-class shares
存托凭证 depositary receipt
资本管制 capital control
Unit 7
每月对账单
monthly statement
存款单 deposit slip
透支
overdraft
储蓄存款账户 savings account
活期存款账户
current account
整体通胀 headline inflation
税前利润 pre-tax profit
人民币计价的石油期货合同 the yuan
denominated oil
futures contract
区块链
blockchain
密码货币 cryptocurrencies
包销商
underwriter
市政府 municipality
经纪自营商
brokerdealer
私募 private placement
公司重组
corporate restructuring
上市 go public
筹集额外资本 raise additional capital
发行债务证券
issue debt securities
非公开发行公司 privately held
company
风险资本家 venture capitalist
杠杆收购
leverage buyout
买卖差价 bid-ask spread
佣金 commission
股息收益 dividend yield
预算赤字 budget deficit
财政刺激 fiscal stimulus
资本收益 capital gains
Unit 8
即期汇率 spot
exchange rate
远期汇率 forward exchange rate
储备货币 reserve currency
美元资产 dollar-
denominated assets
交易所交易基金 exchange traded
funds(ETF)
贬值 depreciation
每日交易量 daily
trading volume
汇率中间价 central parity rate
解除货币绑定 de-peg
限价订单 limit order
欧洲美元
Eurodollar
浮动的货币 floating currency
做市商
market maker
点差 pip
经常账户 current account
贸易壁垒 trade barriers
中国资本账户开放进程 the
opening process of
Chinese capital market
离岸人民币 offshore yuan
Unit 10
申请破产
file for bankruptcy
清盘 liquidation
破产管理人
insolvency practitioner
上市标准 listing
standards
场外柜台交易系统 OTCBB(Over the Counter
Bulletin
Board)
粉红单市场 Pink sheets
平值期权 at the money options
实值期权 in the
money options
虚值期权 out of the money options
9.28
现金的流入和流出 cash inflows and cash
outflows
收入、支出和净收入 revenue, expenses and net
income
投资银行 investment bank
初级市场
primary market
证券交易所 stock exchange
二级市场
secondary market
场外市场 OTC market
股东
shareholder
增值税 VAT
账面价值 book value
毛利
gross margin
可靠的供应链 reliable supply chain
原材料 raw materials
经营成本 operating costs
资本市场 capital market
货币市场 currency market
商业票据 commercial paper
可转让定期存单 negotiable
certificate of deposit(CD)
银行承兑票据 BA-Bank
Acceptance
美国财政部发行的国库券 Treasury bonds issued
by
the U.S. Treasury
上市公司 listed companies
注册会计师 CPA（certified public accountants）
财务会计标准委员会 FASB（financial accounting
standards board）
通用会计准则 GAAP（generally
accepted accounting
principles）
国际财务报告准则
IFES（international financial
reporting
standards）
债券收益 bond yield
购买力平价
PPP（purchasing-power parity）
减税 Tax cut
财政刺激 fiscal stimulus
经常账户顺差逆差 common
account surplusdeficit
对冲基金 hedge fund
量化宽松 QE（quantitative ease）
流动性 liquidity
9.14
财务报表 financial statements
资产负债表
balance sheet
现金流量表 cash flow statement
收购兼并 merger and acquisition
损益表
profit and loss statement, statement of income
收入、费用与利润 revenue, expenses and profit
债权人
creditor
管理层讨论及经营业绩和财务状况分析
MD&A(
Managements discussion and analysis of
financial condition and results of operations
)
董事会 board of directors
企业家 entrepreneur
现金流不足 insufficient cash flow