财经英语阅读中经常遇到的词汇.docxVIP

Key words:take a hit 遭受打击；受到影响take a beating 挨打；受打击SET index 证券交易所指数（stock exchange trading index）ING investment bank ING投资银行Consolidation兼并The Hang Seng index恒生指数Upcoming即将来临的Moody穆迪Downgrade降级individual Proprietorship个人独资企业The Census Bureau统计调查局Partnership合伙The International Monetary Fund（I.M.F.）国际货币基金组织budget deficit预算赤字The World Bank世界银行Dispute辩论；阻止；抗拒；怀疑Dividend股利board of directors董事会double taxation双重征税 taxation 课税，征税takeover/ acquisition收购hostile takeover恶意收购chief economist首席经济学家property values房产价；属性值One sixth of the population owns eighty percent of the wealth. At the same time, another one in six people lives in extreme poverty. 1/6的人口拥有百分之八十的财富，同时，另1/6的人生活在极度贫困中。financial systems金融系统Accounting Standard for Business Enterprises 企业会计准则General Provisions 一般条款Article 条款Prescribe 规定recognition, measurement and reporting 确认、计量和报告Specific Standards 特定标准financial position, operating results and cash flows 财务状况、经营成果和现金流量stewardship [stju:?d?ip, stju-]管事人的职位及职责going concern 持续经营interim period 中期accrual basis 权责发生制economic characteristics 经济环境Accounting elements include assets, liabilities, owners’ equity, revenue, expenses and profit. 会计要素包括资产、负债、所有者权益、收入、费用和利润。double entry method 复式记账法explicable[iksplik?bl, eks-]可解释的，可说明的consistent 一致的arbitrarily [,a:b?trer?li]任意地prudence[pru:d?ns]谨慎，审慎overstate 夸张，夸大 understate 低估financial bailout 金融救援the Great Depression 大萧条statutory [st?tjut?ri, -t?u-] 法定的trillion [trilj?n] 万亿trade item for item 易货贸易（以物易物）policy n.①政策；②保单Policyholder 投保人down payment 首付款It shall not overstate assets or income nor understate liabilities or expenses.不应夸大资产或收入，也不应低估负债或费用。timely 及时mentioned in preceding paragraph 前项所述give rise to 产生cash and cash equivalents [ikwiv?l?nt]现金和现金等价物can be measured reliably 可以可靠计量An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.资产，是指企业过去的交易或事项产生的、由企业拥有或控制的、预期会给企业带来经济利益的资源。An item that satisfi