金融英语重点单词名词解释.doc

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1、Currency:货币Themoneyusedinacountry-euros,dollars,yen,etc.-isitsC..Overtime;加班时间moneyreceivedforworkingextrahours.Pension;养老金moneypaidbyacompanyorthegovernmenttoaretiredP..Mortgage;租金repaymentsofmoneyborrowedtobuyahouseorflat.Budget;预算afinancialplan,showinghowmuchmoneyapersonororganizationexp

2、ectstoearnandspendiscalledabudget.Shareholders;股东thepeoplewhoinvestmoneyinsharesarecalledshareholders.Revenue;收入allthemoneycomingintoacompanyduringagivenperiodisrevenue.Dividend股利thepartofitsprofitthatacompanypaystoitsshareholdersisaD.Balancesheet资产负债表showsthecompany’sassets-thethingitowes,

3、itsliabilities-themoneyitowes;itscapital.Assets资产thecapitalabankhasandtheloansithasmadeareit’sAAuditing审计Ameansexaminingacompany’ssystemsofcontrolandtheaccuracyorexactnessofitsrecords.Externalaudit外部审计isdonebyindependentauditors;auditorswhoarenotemployeesofthecompany.Partnerships合伙企业aPisabu

4、sinessarrangementinwhichseveralpeopleworktogether,andsharetherisksandprofits.Depreciation折旧reducingthevalueofassetsinthecompany’saccounts.Full-disclosureprinciple全面披露theFprinciplestatesthatfinancialreportingmustincludeallsignificantinformation;anythingthatmakesadifferencetotheusersoffinanci

5、alstatements.Revenuerecognitionprinciple收入确认原则isthatreyenueisrecognizedintheaccountingperiodinwhichitisearned.Matchingprinciple配比原则whichisrelatedtorevenuerecognitionstatesthateachcostorexpenserelatedtorevenueearnedmustberecordedinthesameaccountingperiodastherevenueithelpedtoearn.’Currentass

6、ets流动资产whichwillbeusedorconvertedintocashinlessthanayear.Externalauditors外部审计人员independentauditorswhodonotworkforthecompanyLedger总分类账abookofaccountsLiabilities;负债Lareobligationstopayotherorganizationsorpeople,moneythatthecompanyowes,orwilloweatafatedateSuppliers供应商companieswhichproviderawma

7、terialsorparts.Goodwill商誉;theamountacompanypaysforanotherone,inexcessofthenetvalueofitsassets.Retainedearnings;留存收益profitsfrompreviousyearsthathavenotbeendistributedTangibleassets有形资产areassetswithaphysicalexistence-thingsyoucantouch-suchasproperty,planta