金融类词汇大全 口译.xls

Sheet3 Sheet2 Sheet1 capital contribution 资本金注入 资本投入 capital surplus 资本公积 cash 现金 cash basis 现金收付制 Cash Flow Statement Cinda Bond 信达债券 Cost of Goods Sold (COGS) 销售成本 credit commitment 贷款承诺 currency risk 货币风险 debt securites in issue 发行债券 deferred assets 递延资产 deposits from other banks 同业存放款项 depreciation 折旧 derivative financial instruments 金融衍生工具 disclosures 披露事项 discoounted cash flow model 现金流量贴现模型 disposal of fixed assets 固定资产处置 dividend income 股利收入 double-entry bookkeeping 复式记帐法 doubtful receivables 贷款坏帐 due from other banks 存放同业款项 due to customers 客户存款 estimated recoverable amount 预计的重置价值 exposure to market risk 面临市场风险 fair value fees and commission expenses 手续费支出 fees and commission income 手续费收入 financial reports 会计报表 First-In, First-Out（FIFO） 先进先出法 fixed assets 固定资产 foreign currency operations and transactions 外币业务 gains from the foreign currency exchange 汇兑收入 generally accepted acounting principles (GAAP) 公认会计准则 held-to-maturity investment 持有到期投资 historical cost convention 历史成本原则 impairment 减值 Income Statement 利润表 income tax 所得税 interest expenses 利息支出 interest income 利息收入 interest margin 利差 International Financial Reporting Standards 国际财务报告准则 International Standards for Auditing 国际审计准则 inventory 库存 investment securites 证券投资 Last-In, First-Out （LIFO） 后进先出法 liabilities 负债 loan losses 贷款呆帐 loans to other banks 拆放同业 losses from the foreign currency exchange 汇兑损失 losses on investment 投资损失 Lower of Cost or Market （LCM） management letter 审计师致管理层信 management report 管理层报告 net fees and commission income 手续费收入净额 net interest income 利息收入净额 net on-balance sheet position 表内科目头寸净额 net profit 净利润 notes to the financial statements 会计报表附注 off-balance sheet net notional position 表外科目头寸净额 open position to interest rate and currency product 利率和货币敞口 operating activities accrual basis 权责发生制 公允价值 帐面价值 carrying amount/book value 现金流量表 cash dividend fund-raising activities Put option 高压输电线路网/电网； 经营活动 operating expenses 营业支出 operating income 营业收入 owners equity 所有者权益 paid-in capit