2020年(金融保险)常见银行英语词汇

（金融保
险）常见银
行英语词汇

常见银行英语词汇


account number 帐目编号
depositor 存户
pay-in slip 存款单
a deposit form 存款单
a banding machine 自动存
取机
deposit receipt 存款收据
certificate of deposit 存单
deposit book, passbook 存
折
principal 本金
overdraft, overdraw 透支
to counter sign 双签
to endorse 背书
endorser 背书人
to cash 兑现
to honor a cheque 兑付
to dishonor a cheque 拒付
to suspend payment 止付
cheque,check 支票
cheque book 支票本
order cheque 记名支票
bearer cheque 不记名支票
crossed cheque 横线支票
blank cheque 空白支票
rubber cheque 空头支票
cheque stub, counterfoil 票
根
outstanding cheque 未付支
票
canceled cheque 已付支票
forged cheque 伪支票
Bandar's note 庄票，银票
president 行长
Chase Bank 大通银行
National City Bank of New
York 花旗银行
Hongkong Shanghai
Banking Corporation 汇丰
银行
Chartered Bank of India,
Australia and China 麦加利

银行
Banque de I'IndoChine 东
方汇理银行
bank of issue, bank of
circulation 发行币银行
member bank, credit bank
储蓄信贷银行
discount bank 贴现银行
exchange bank 汇兑银行
requesting bank 委托开证
银行
issuing bank, opening bank
开证银行
advising bank, notifying
bank 通知银行
negotiation bank 议付银行
confirming bank 保兑银行
paying bank 付款银行
associate banker of
collection 代收银行
consigned banker of
collection 委托银行
clearing bank 清算银行
unincorporated bank 钱庄
branch bank 银行分行
trustee savings bank 信托
储蓄银行
trust company 信托公司
financial trust 金融信托公司
unit trust 信托投资公司
trust institution 银行的信托
部
credit department 银行的信
用部
commercial credit
company(discount
company) 商业信贷公司（贴
现公司）
neighborhood savings
bank, bank of deposit 街道
储蓄所
credit union 合作银行
credit bureau 商业兴信所
land bank 土地银行

construction bank 建设银行 (EXIMBANK) 进出口银行
industrial and commercial
bank 工商银行
bank of communications
交通银行
mutual savings bank 互助
储蓄银行
post office savings bank 邮
局储蓄银行
mortgage bank, building
society 抵押银行
industrial bank 实业银行
home loan bank 家宅贷款
银行
reserve bank 准备银行
chartered bank 特许银行
corresponding bank 往来银
行
merchant bank, accepting
bank 承兑银行
investment bank 投资银行
import and export bank
joint venture bank 合资银
行
money shop, native bank
钱庄
credit cooperatives 信用社
clearing house 票据交换所
depreciation accounting 折
旧会计
computerized accounting
电脑化会计
general ledger 总帐
subsidiary ledger 分户帐
cash book 现金出纳帐
cash account 现金帐
journal, day-book 日记帐，
流水帐
bad debts 坏帐
surplus 结余
idle capital 游资
economic boom 经济繁荣
economic recession 经济衰

退
economic depression 经济
萧条
economic recovery 经济复
苏
devaluation 货币贬值
revaluation 货币增值
international balance of
payment 国际收支
favourable balance 顺差
adverse balance 逆差
hard currency 硬通货
soft currency 软通货
international monetary
system 国际货币制度
the purchasing power of
money 货币购买力
money in circulation 货币
流通量
note issue 纸币发行量
national gross product 国
民生产总值
public bond 公债
stock, share 股票
debenture 债券
treasury bill 国库券
debt chain 债务链
direct exchange 直接（对角）
套汇
indirect exchange 间接（三
角）套汇
cross rate, arbitrage rate 套
汇汇率
foreign currency (exchange)
reserve 外汇储备
foreign exchange
fluctuation 外汇波动
foreign exchange crisis 外
汇危机
discount rate, bank rate 贴
现率
gold reserve 黄金储备
money (financial) market
金融市场

stock exchange 股票交易所
broker 经纪人
commission 佣金
bookkeeping 簿记
bookkeeper 簿记员
an application form 申请单
bank statement 对帐单
letter of credit 信用证
strong room, vault 保险库
equitable tax system 等价
税则
specimen signature 签字式
样
banking hours, business
hours 营业时间

常见职位、职务英文译名

Accounting Stall 会计部
职员
Accounting Supervisor
会计主管
Administrative Clerk 行
政办事员
Advertising Staff 广告工
作人员
Airlines Sales
Representative 航空公司定
座员
Assistant Manager 副经
理
Bond Analyst 证券分析员
Bond Trader 证券交易员
Business Controller 业务
主任
Business Manager 业务
经理
Cashier 出纳员
Civil Engineer 土木工程
师
ClerkReceptionist 职员／
接待员
Copywriter 广告文字撰稿
人

Deputy General
Manager 副总经理
Economic Research
Assistant 经济研究助理
Electrical Engineer 电气
工程师
Engineering Technician
工程技术员
English
InstructorTeacher 英语教
师
Export Sales Manager
外销部经理
Financial Controller 财务
主任
F.X. (Foreign Exchange)
Clerk 外汇部职员
F.X. Settlement Clerk
外汇部核算员
Fund Manager 财务经理
General Auditor 审计长
General
ManagerPresident 总经
理
Hardware Engineer （计
算机）硬件工程师
Import Liaison Staff 进
口联络员
Insurance Actuary 保险
公司理赔员
International Sales Staff
国际销售员
Legal Adviser 法律顾问
Line Supervisor 生产线主
管
Maintenance Engineer
维修工程师
Management Consultant
管理顾问
Manufacturing Engineer
制造工程师
Market Analyst 市场分析
员
Market Development

Manager 市场开发部经理
Marketing Executive 销
售主管
Marketing Representative
销售代表
Marketing Representative
Manager 市场调研部经理
Mechanical Engineer 机
械工程师
Mining Engineer 采矿工
程师
Naval Architect 造船工程
师
Office Clerk 职员
Operational Manager 业
务经理
Package Designer 包装
设计师
Passenger Reservation
Staff 乘客票位预订员
PlantFactory Manager
厂长
Promotional Manager
推销部经理
Proof-reader 校对员
Purchasing Agent 采购
（进货）员
Real Estate Staff 房地产
职员
Recruitment Coordinator
招聘协调人
Regional Manger 地区经
理
Sales Coordinator 销售
协调人
School Registrar 学校注
册主任
Securities Custody Clerk
保安人员
Senior
ConsultantAdviser 高级
顾问
Simultaneous Interpreter
同声传译员

Trade Finance Executive
贸易财务主管
Trainee Manager 培训部
经理
Trust Banking Executive
银行高级职员

常用金融英语词汇的
翻译

acquiring company 收购公
司
bad loan 呆帐
chart of cash flow 现金流量
表
clearly-established
ownership 产权清晰
debt to equity 债转股
diversity of equities 股权多
元化
economy of scale 规模经济
emerging economies 新兴
经济
exchange-rate regime 汇率
机制
fund and financing 筹资融
资
global financial
architecture 全球金融体系
global integration,
globality 全球一体化，全球化
go public 上市
growth spurt （经济的）急
剧增长
have one's
commas百万富翁
hedge against 套期保值
housing mortgage 住房按揭
holdings 控股，所持股份
holding company 控股公司
initial offerings 原始股
initial public offerings 首次
公募
innovative business 创新企

业
intellectual capital 智力资本
inter-bank lending 拆借
internet customer 网上客户
investment payoff
period 投资回收期
joint-stock 参股
mall rat 爱逛商店的年轻人
means of production 生产
要素
(the)medical cost social
pool for major diseases 大
病医疗费用社会统筹
mergers and
acquisitions 并购
mobile-phone banking 移
动电话银行业
moods 人气
net potato 网虫
non-store seling 直销
offering 新股
online-banking 网上银行业
online-finance 在线金融
online client （银行的）网上
客户
paper profit 帐面收益
physical assets 有形资产
project fund system 项目资
本金制度
pyramid sale 传销
recapitalize 资产重组
regional corrency blocks 地
区货币集团
regulate 调控
sell off 变现
share(stock) option 期权，股
票认购权
smart card 智能卡
slash prices 杀价
spare capacity 闲置的生产能
力
strong growth 强劲的增长势
头
switch trade 转手贸易

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）salesoutput 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 loandeposit
ratio
存款保险体系 deposit
insurance system
存款货币银行 deposit

money banks
存款准备金 required
reserves
打白条 issue IOU
大额存单 certificate of
deposit (CD)
大额提现 withdraw
deposits in large amounts
大面积滑坡 wide-spread
decline
大一统的银行体制
(all-in-one) mono-bank
system
呆账（请见“坏账”） bad
loans
呆账准备金 loan loss
reserves (provisions)
呆滞贷款 idle loans
贷款沉淀 non-performing
loans
贷款分类 loan classification
贷款限额管理 credit
control;to impose credit
ceiling
贷款约束机制 credit
disciplinary (constraint)
mechanism
代理国库 to act as fiscal
agent
代理金融机构贷款 make
loans on behalf of other
institutions
戴帽贷款 ear-marked loans
倒逼机制 reversed
transmission of the
pressure for easing
monetary condition
道德风险 moral hazard
地区差别 regional disparity
第一产业 the primary
industry
第二产业 the secondary
industry
第三产业 the service

industry;the tertiary
industry
递延资产 deferrable assets
发行货币 to issue currency
发行总股本 total stock issue
法定准备金 required
订货不足 insufficient orders reserves;reserve
定期存款 time deposits
定向募集 raising funds
from targeted sources
东道国（请见“母国”） host
country
独立核算 independent
accounting
短期国债 treasury bills
对冲操作 sterilization
operation;hedging
对非金融部门债权 claims on
non-financial sector
多种所有制形式 diversified
ownership
恶性通货膨胀
hyperinflation
二级市场 secondary market
requirement
法人股 institutional shares
法人股东 institutional
shareholders
法治 rule of law
房地产投资 real estate
investment
放松银根 to ease monetary
policy
非现场稽核 off-site
surveillance (or monitoring)
非银行金融机构 non- bank
financial institutions
非赢利性机构 non- profit
organizations
分税制 assignment of
central and local taxes;tax
assignment system

分业经营 segregation of
financial business (services);
division of business scope
based on the type of
financial institutions
风险暴露（风险敞口） risk
exposure
风险管理 risk management
风险意识 risk awareness
风险资本比例 risk-weighted
capital ratios
风险资本标准 risk-based
capital standard
服务事业收入 public service
charges;user's charges
扶贫 poverty alleviation
负增长 negative growth
复式预算制 double-entry
budgeting;capital and
current budgetary account
改革试点 reform
experimentation
杠杆率 leverage ratio
杠杆收购 leveraged buyout
高息集资 to raise funds by
offering high interest
个人股 non- institutional
shares
根本扭转 fundamental
turnaround (or reversal)
公开市场操作 open market
operations
公款私存 deposit public
funds in personal accounts
公用事业 public utilities
公有经济 the state-owned
sector;the public sector
公有制 public ownership
工业成本利润率
profit-to-cost ratio
工业增加值 industrial value
added
供大于求 supply exceeding
demand;excessive supply

鼓励措施 incentives
股份合作企业 joint- equity
cooperative enterprises
股份制企业 joint-equity
enterprises
股份制银行 joint- equity
banks
固定资产贷款 fixed asset
loans
关税减免 tariff reduction
and exemption
关税减让 tariff concessions
关税优惠 tariff
incentives;preferential tariff
treatment
规范行为 to regularize (or
standardize) …behavior
规模效益 economies of
scale
国计民生 national interest
and people's livelihood
国家对个人其他支出 other
government outlays to
individuals
国家风险 country risk
国际分工 international
division of labor
国际收支 balance of
payments
国有独资商业银行 wholly
state-owned commercial
banks
国有经济（部门） the
state-owned (or public)
sector
国有企业 state-owned
enterprises (SOEs)
国有制 state-ownership
国有资产流失 erosion of
state assets
国债回购 government
securities repurchase
国债一级自营商 primary
underwriters of

government securities
过度竞争 excessive
competition
过度膨胀 excessive
expansion
过热迹象 signs of
overheating
合理预期 rational
expectation
核心资本 core capital
合资企业 joint-venture
enterprises
红利 dividend
宏观经济运营良好 sound
macroeconomic
performance
宏观经济基本状况
macroeconomic
fundamentals
宏观调控 macroeconomic
management (or
adjustment)
宏观调控目标
macroeconomic objectives
(or targets)
坏账 bad debt
还本付息 debt service
换汇成本 unit export
cost;local currency cost of
export earnings
汇兑在途 funds in float
汇兑支出 advance payment
of remittance by the
beneficiary's bank
汇率并轨 unification of
exchange rates
活期存款 demand deposits
汇率失调 exchange rate
misalignment
混合所有制 diversified
(mixed) ownership
货币政策态势 monetary
policy stance

货款拖欠 overdue
obligations to suppliers
基本建设投资 investment in
infrastructure
基本经济要素 economic
fundamentals
基本适度 broadly
appropriate
基准利率 benchmark
interest rate
机关团体存款 deposits of
non-profit institutions
机会成本 opportunity cost
激励机制 incentive
mechanism
积压严重 heavy
stockpile;excessive
inventory
挤提存款 run on banks
挤占挪用 unwarranted
diversion of (financial)
resources (from designated
uses)
技改投资 investment in
technological upgrading
技术密集型产品
technology-intensive
product
计划单列市 municipalities
with independent planning
status
计划经济 planned economy
集体经济 the collective
sector
加大结构调整力度 to
intensify structural
adjustment
加工贸易 processing trade
加快态势 accelerating trend
加强税收征管稽查 to
enhance tax administration
加权价 weighted average
price
价格放开 price

liberalization
价格形成机制 pricing
mechanism
减亏 to reduce losses
简化手续 to cut red tape;to
simplify (streamline)
procedures
交投活跃 brisk trading
缴存准备金 to deposit
required reserves
结构扭曲 structural
distortion
结构失调 structural
imbalance
结构性矛盾突出 acute
structural imbalance
结构优化 structural
improvement (optimization)
结汇、售汇 sale and
purchase of foreign
exchange
金融脆弱 financial fragility
金融动荡 financial
turbulence
金融风波 financial
disturbance
金融恐慌 financial panic
金融危机 financial crisis
金融压抑 financial
repression
金融衍生物 financial
derivatives
金融诈骗 financial fraud
紧缩银根 to tighten
monetary policy
紧缩政策 austerity
policies;tight financial
policies
经常账户可兑换 current
account convertibility
经济特区 special economic
zones (SEZs)
经济体制改革 economic
reform

经济增长方式的转变 change
in the main source of
economic growth (from
investment expansion to
efficiency gains)
经济增长减速 economic
slowdown;moderation in
economic growth
经济制裁 economic
sanction
经营自主权 autonomy in
management
景气回升 recovery in
business activity
境外投资 overseas
investment
竞争加剧 intensifying
competition
局部性金融风波 localized
(isolated) financial
disturbance
开办人民币业务 to engage
in RMB business
可维持（可持续）经济增长
sustainable economic
growth
可变成本 variable cost
可自由兑换货币 freely
convertible currency
控制现金投放 control
currency issuance
扣除物价因素 in real
terms;on inflation-adjusted
basis
库存产品 inventory
跨国银行业务 cross-border
banking
跨年度采购 cross-year
procurement
会计准则 accounting
standard
来料加工 processing of
imported materials for

export
离岸银行业务 off-shore
banking (business)
理顺外贸体制 to rationalize
foreign trade regime
利率杠杆的调节作用 the
role of interest rates in
resource allocation
利润驱动 profit-driven
利息回收率 interest
collection ratio
联行清算 inter-bank
settlement
连锁企业 franchise
(businesses); chain
businesses
良性循环 virtuous cycle
两极分化 growing income
disparity;polarization in
income distribution
零售物价指数 retail price
index (RPI)
流动性比例 liquidity ratio
流动资产周转率流通速度
velocity of liquid assets
流动资金贷款 working
capital loans
流通体制 distribution
system
流通网络 distribution
network
留购（租赁期满时承租人可购
买租赁物） hire purchase
垄断行业 monopolized
industry (sector)
乱集资 irregular (illegal)
fund raising
乱收费 irregular (illegal)
charges
乱摊派 unjustified
(arbitrary) levies
买方市场 buyer's market
卖方市场 seller's market
卖出回购证券 matched sale

of repo
贸易差额 trade balance
民间信用
non- institutionalized credit
免二减三 exemption of
income tax for the first two
years ofmaking profit and
50% tax reduction for
thefollowing three years
明补 explicit subsidy
明亏 explicit loss
名牌产品 brand products
母国（请见“东道国”）
home country
内部控制 internal control
内部审计 internal audit
内地与香港 the mainland
and Hong Kong
内债 domestic debt
扭亏为盈 to turn a
loss-making enterprise into
a profitable one
扭曲金融分配 distorted
allocation of financial
resources
农副产品采购支出 outlays
for agricultural
procurement
农村信用社 rural credit
cooperatives (RCCs)
泡沫效应 bubble effect
泡沫经济 bubble economy
培育新的经济增长点 to tap
new sources of economic
growth
片面追求发展速度 excessive
pursuit of growth
平衡发展 balanced
development
瓶颈制约 bottleneck
(constraints)
平稳回升 steady recovery
铺底流动资金 initial
(start-up) working capital

普遍回升 broad-based
recovery
配套改革 concomitant
(supporting) reforms
配套人民币资金 local
currency funding of…
企业办社会 enterprises
burdened with social
responsibilities
企业集团战略 corporate
group strategy
企业兼并重组 company
merger and restructuring
企业领导班子 enterprise
management
企业所得税 enterprise
(corporate) income tax
企业效益 corporate
profitability
企业资金违规流入股市
irregular flow of enterprise
funds into the stock market
欠税 tax arrears
欠息 overdue interest
强化税收征管 to strengthen
tax administration
强制措施 enforcement
action
翘尾因素 carryover effect
切一刀 partial application
清理收回贷款 clean up and
recover loans
（破产）清算 liquidation
倾斜政策 preferential policy
区别对待 differential
treatment
趋势加强 intensifying trend
权益回报率 returns on
equity (ROE)
缺乏后劲 unsustainable
momentum
绕规模贷款 to circumvent
credit ceiling
人均国内生产总值 per

capita GDP
人均收入 per capita income
人民币升值压力 upward
pressure on the Renminbi
(exchange rate)
认缴资本 subscribed capital
软贷款 soft loans
软预算约束 soft budget
constraint
软着陆 soft landing
三角债 chain
debts;inter-enterprise
arrears
善政廉政 good governance
商业贷款 commercial loans
上市公司 (publicly) listed
corporations
设备利用 capacity
utilization
社会保障 social safety
net;social security
(insurance)
深层次矛盾 deep-rooted
structural imbalance
审批金融机构 to license
financial institutions
审慎监管 prudential
supervision
生产能力闲置 unutilized
capacity
生息资产 interest-bearing
assets
实际利用外资 disbursement
of foreign capital;actual
inflow of foreign
investment
实际有效汇率 real effective
exchange rate
实时 real time
实收资本 paid-in capital
实现利润 realized profit
市场分割 market
segmentation
市场经济 market economy

市场占有率（市场份额）
market share
市场准入 market access（指
商品和劳务的进入）；market
entry（指机构的审批）
市价总值 market
capitalization
适度从紧 appropriately
tight
适时调节 timely adjustment
收回对金融机构贷款 to
recall central bank loans (to
financial institutions)
税后还贷 amortization
(repayment of loans) after
tax
税收流失 tax erosion
税源不足 weak tax base
私营经济（私人经济） the
private sector
私有制 private ownership
所有者权益 owner's equity
逃税（请见“避税”） tax
evasion
套汇 （1）指合法：currency
swap;arbitrage（2）指非法：
illegal purchase of foreign
exchange
剔除季节性因素 seasonally
adjusted
调节流动性 to influence
liquidity level
贴现窗口 discount window
同比 on year- on-year
basis;over the same period
of the previous year
同业拆借（放） inter-bank
borrowing (lending)
同业拆借市场利率（中国）
CHIBOR (China inter-bank
offered rate)
同业融通票据 inter-bank
financing bills
同业往来 inter-bank

transactions
透支 overdraft
退税 tax refund (rebata)
头寸 position
吞吐基础货币 adjustment
of monetary base
脱媒现象 disintermediation
外部审计 external audit
外国直接投资 foreign direct
investment (FDI)
外汇储备 foreign exchange
reserves
外汇调剂 foreign exchange
swap
外汇占款 the RMB
counterpart of foreign
exchange reserves;the RMB
equivalent of offcial foreign
exchange holdings
外向型经济 export-oriented
economy
外债 external debt
外资企业 foreign-funded
enterprises
完善现代企业制度 to
improve the modern
enterprise system
完税凭证 tax payment
documentation
违法经营 illegal business
委托存款 entrusted
deposits
稳步增长 steady growth
稳健的银行系统 a sound
banking system
稳中求进 to make progress
while ensuring stability
无纸交易 book-entry (or
paperlessscriptless)
transaction
物价监测 price monitoring
吸纳流动性 to absorb
liquidity
稀缺经济 scarcity economy

洗钱 money laundering
系统内调度 fund allocation
within a bank
系统性金融危机 systemic
financial crisis
下岗工人 laid-off
employees
下游企业 down-stream
enterprises
现场稽核 on-site
examination
现金滞留（居民手中） cash
held outside the banking
system
乡镇企业 township and
village enterprises (TVEs)
消费物价指数 consumer
price index (CPI)
消费税 excise
(consumption) tax
消灭财政赤字 to balance
the budget;to eliminate
fiscal deficit
销货款回笼 reflow of
corporate sales income to
the banking system
销售平淡 lackluster sales
协议外资金额 committed
amount of foreign
investment
新经济增长点 new sources
of economic growth
新开工项目 new
projects;newly started
projects
新增贷款 incremental credit;
loan increment; credit
growth; credit expansion
新增就业位置 new jobs;new
job opportunities
信贷规模考核 review the
compliance with credit
ceilings
信号失真 distorted signals

信托投资公司 trust and
investment companies
信息不对称 information
asymmetry
信息反馈 feedback
(information)
信息共享系统 information
sharing system
信息披露 information
disclosure
信用扩张 credir expansion
信用评级 credit rating
姓“资”还是姓“社”
pertaining to socialism or
capitalism;socialist
orcaptialist
行政措施 administrative
measures
需求膨胀 demand
expansion; excessive
demand
虚伪存款 window-dressing
deposits
削减冗员 to shed excess
labor force
寻租 rent seeking
迅速反弹 quick rebound
养老基金 pension fund
一刀切 universal
application;non- discretiona
ry implementation
一级市场 primary market
应收未收利息 overdue
interest
银行网点 banking outlets
赢利能力 profitability
营业税 business tax
硬贷款（商业贷款）
commercial loans
用地审批 to grant land use
right
有管理的浮动汇率 managed
floating exchange rate
证券投资 portfolio

investment
游资（热钱） hot money
有市场的产品 marketable
products
有效供给 effective supply
诱发新一轮经济扩张 trigger
a new round of economic
expansion
逾期贷款 overdue
loans;past-due loans
与国际惯例接轨 to become
compatible with
internationally accepted
与国际市场接轨 to integrate
with the world market
预算外支出（收入）
off-budget
(extra-budgetary)
expenditure (revenue)
预调 pre-emptive
adjustment
月环比 on a
month-on-month basis; on
a monthly basis
再贷款 central bank
lending
在国际金融机构储备头寸
reserve position in
international financial
institutions
在人行存款 deposits at
(with) the central bank
在途资金 fund in float
增加农业投入 to increase
investment in agriculture
增势减缓 deceleration of
growth;moderation of
growthmomentum
增收节支措施
revenue-enhancing and
expenditure control
measures
增长平稳 steady growth
增值税 value-added tax

(VAT)
涨幅偏高
higher-than- desirable
growth rate;excessive
growth
账外账 concealed accounts
折旧 depreciation
整顿
retrenchment;consolidatio
n
政策工具 policy instrument
政策性业务 policy- related
operations
政策性银行 policy banks
政策组合 policy mix
政府干预 government
intervention
证券交易清算 settlement of
securities transactions
证券业务占款 funding of
securities purchase
支付困难 payment difficulty
支付能力 payment capacity
直接调控方式向 to increase
the reliance on indirect
policy instruments
间接调控方式转变职能转换
transformation of functions
职业道德 professional
ethics
指令性措施 mandatory
measures
指令性计划 mandatory
plan;administered plan
制定和实施货币政策 to
conduct monetary policy;to
formulate and implement
monetary policy
滞后影响 lagged effect
中介机构 intermediaries
中央与地方财政 delineation
of fiscal responsibilities
分灶吃饭重点建设 key
construction projects;key

investment project
周期谷底 bottom (trough)
of business cycle
周转速度 velocity
主办银行 main bank
主权风险 sovereign risk
注册资本 registered capital
逐步到位 to phase
in;phased implementation
逐步取消 to phase out
抓大放小 to seize the big
and free the small (to
maintain close oversight on
the large
state- ownedenterprises
and subject smaller ones to
market competition)
专款专用 use of funds as
ear-marked
转贷 on-lending
转轨经济 transition
economy
转机 turnaround
转折关头 turning point
准财政赤字 quasi-fiscal
deficit
准货币 quasi-money
资本不足 under- capitalized
资本充足率 capital
adequacy ratio
资本利润率 return on
capital
资本账户可兑换 capital
account convertibility
资不抵债
insolvent;insolvency
资产负债表 balance sheet
资产负债率 liabilityasset
ratio;ratio of liabilities to
assets
资产集中 asset
concentration
资产贡献率 asset
contribution factor

资产利润率 return on assets
(ROA)
资产质量 asset quality
资产组合 asset portfolio
资金成本 cost of
funding;cost of
capital;financing cost
资金到位 fully funded
(project)
资金宽裕 to have sufficient
funds
资金利用率 fund utilization
rate
资金缺口 financing gap
资金体外循环 financial
disintermediation
资金占压 funds tied up
自筹投资项目 self-financed
projects
自有资金 equity fund
综合国力 overall national
strength (often measured
by GDP)
综合效益指标 overall
efficiency indicator
综合治理 comprehensive
adjustment (retrenchment);
over-haul
总成交额 total contract
value
总交易量 total amount of
transactions
总成本 total cost
最后贷款人 lender of last
resort

企业和经济管理专业英
语名词

Activity-Based Costing 业
务量成本法作业成本法
ACRS (Accelerated cost
recovery system) 快速成本
回收制度

Action Message 行为措施
信息
AIS (Accounting
information system) 会计信
息低?nbsp;
Allocation 已分配量
Anticipated Delay Report
拖期预报
AP (Accounts Payable) 应
付帐款
APICS (American
Production & Inventory
Control Society) 美国生产及
库存控制协会
AQL (Acceptable quality
Level) 可接受质量水平
AR (Accounts Receivable)
应收帐款
Automatic Rescheduling
自动重排产
Available To Promise (APT)
可签约量
Backflush 倒冲法
Backlog 未完成订单未结订
单
Back Scheduling 倒序排产
BE analysis (Break- even
analysis) 盈亏临界点分析，保
本分析
Bill of Material (BOM) 物料
清单
Business Plan 经营规划
BV (Book value) 帐面价值
Capacity Requirements
Planning (CRP) 能力需求计
划
CBA (Cost-benefit analysis)
成本效益分析
CEO 首席执行官
CFO (Chief Financial
Officer) 财务总裁
Closed Loop MRP 闭环物
料需求计划
CPM (Critical path method)

关键路线法
CPP accounting (Constant
purchasing power
accounting) 不变购买力会
计
Cumulative Lead Time 累
计提前期
Cycle Counting 周期盘点
Demand 需求
Demand Management 需
求管理
Demonstrated Capacity 实
际能力
Dependent Demand 非独
立需求
DFL (Degree of financial
leverage) 财务杠杆系数
Direct-deduct Inventory
Transaction Processing 直
接增减库存法
Dispatch List 派工单
DOL (Degree of operating
leverage) 经营杠杆系数
ELS (Economic lot size) 经
济批量
EOQ (Economic order
quantity) 经济订货批量
FIFO (Fist- in,Fist-out) 先进
先出法
Firm Planned Order 确认计
划订单
FISHLIFO (Fist-in,Still-here)
后进先出法
Fixed Order Quantity 固定
订货批量法
Flow Shop 流水车间
Focus Forecasting 集中预
测
Full Pegging 完全跟踪
Generally Accepted
Manufacturing Practices 公
认生产管理原则
Independent Demand 独
立需求

InpuOutput Control 投入
产出控制
Interplant Demand 厂际需
求
Inventory Turnover 库存周
转次数
Item 物料项目
Item Record 项目记录
Job Shop 加工车间
Just-in-time (JIT) 准时制生
产
Lead Time 提前期 前置期，
指订单从 收到具体明细到货到
货仓收到落货纸这一段时间，
可以用评估工厂的综合实力。
Lev el 层
Load 负荷
Lot for Lot 按需订货法
LP (Linear programming)
线性规划
Machine Loading 机器加
载
Make-to-order Product
(MTO) 面向订单生产的产品
Make-to-stock Product
(MTS) 面向库存生产产品
Manufacturing Resource
Planning (MRP II) 制造资源
计划
Master Production
Schedule (MPS) 主生产计
划
Material Requirements
Planning (MRP) 物料需求计
划
MBO (Management by
objective) 目标管理
Net Change MRP 净改变式
物料需求计划
Net Requirements 净需求
Oliver Wight MRP-II理论的
创始人
On-hand Balance 现在库存
量

Open Order 未结订单开放
订单
Order Entry 订单输入
Order Promising 订货承诺
Pegging 反查
Picking 领料提货
Picking List 领料单
Planned Order 计划订单
Post-deduct Inventory
Transaction Processing
(Backflush) 后减库存处理法
倒冲法
Pre-deduct Inventory
Transaction Processing 前
减库存处理法
Production Planning 生产
规划编制
Projected Available
Balance 预计可用库存
Gueue 队列
Gueue Time 排队时间
Regeneration MRP 重生成
式物料需求计划
Rescheduling Assumption
重排假设
Resource Requirement
Planning 资源需求计划
Rough-cut Capacity
Planning 粗能力计划
Routing 工艺路线
Safety Stock 安全库存
Safety Time 保险期
Scheduled Receipt 预计入
库量
Scrap Factor 残料率废品系
数
Service Parts 维修件
Shop Floor Control 车间作
业管理
Shrinkage Factor 损耗系数
Time Bucket 时间段
Time Fence 时界
VE (value engineering) 价
值工程

Vendor Scheduling 采购计
划法
Work Center 工作中心
Work in Process (WIP) 在
制品
ZBB (Zero based
Budgeting) 零基预算
Zero Inventories 零库存


外贸中常见英文缩略
词

C&F (cost&freight)成本加运
费价
2 TT (telegraphic transfer)
电汇
3 DP (document against
payment)付款交单
4 DA (document against
acceptance)承兑交单
5 C.O (certificate of origin)
一般原产地证
6 G.S.P. (generalized
system of preferences)普惠
制
7 CTNCTNS
(cartoncartons)纸箱
8 PCEPCS (piecepieces)
只、的个、的支等
9 DLDLS (dollardollars)美
元
10 DOZDZ (dozen)一打
11 PKG (package)一包，一
捆，一扎，一件
12 WT (weight)重量
13 G.W. (gross weight)毛重
14 N.W. (net weight)净重
15 CD (customs
declaration)报关单
19 FAC (facsimile)传真
20 IMP (import)进口
21 EXP (export)出口

24 M 或MED (medium)中
等，中级的
25 MV (merchant vessel)商
船
26 S.S (steamship)船运
27 MT或MT (metric ton)
公吨
28 DOC (document)文件、的
单据
29 INT (international)国际的
30 PL (packing list)装箱单、
的明细表
31 INV (invoice)发票
32 PCT (percent)百分比
33 REF (reference)参考、的
查价
34 EMS (express mail
special)特快传递
35 STL. (style)式样、的款式、
的类型
36 T或LTX或TX(telex)电传
38 SM (shipping marks)装
船标记
39 PR或PRC (price) 价格
40 PUR (purchase)购买、的
购货
41 SC (sales contract)销售
确认书
42 LC (letter of credit)信用
证
43 BL (bill of lading)提单
44 FOB (free on board)离岸
价
45 CIF
(cost,insurance&freight)成
本、的保险加运费价
CR=credit贷方，债主
DR=debt借贷方
（注意：国外常说的debt
card，就是银行卡，credit card
就是信誉卡。 这里都是指银行
和财务公司说的，你的银行卡，
是你将钱放入银行，银行是

“借贷方”，所以叫做debt
卡。用credit卡，是你从银行
或者财政公司借钱，银 行或公
司是“贷方”，所就叫
credit。）
Exp=Expense花费，费用
OH=overhead常用开支
TC=total cost总费用
FC=fixed cost常设费用
VC=variable cost变动费用
P=profit竟利润
S=sales销售总额
Rev=revenue利润
MC=marginal cost费用差额
GM=gross margin毛利
MR=marginal revenue利润
差额
AR=acount receivable待收
款（销售后，记账以后收取。）
AP=account payable代付
费（花费后记账，以后付费。）
PMT=payment支付款
NI=net income纯收入
AMT=amount数额
DCT=discount打折