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金融英语新词汇  Corner

(2007-07-23 10:31:38)
分类: 金融英语
金融英语新词汇 <wbr> <wbr>Corner 

1,Accelerated depreciation加速折旧

  A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods.



  Technically, accelerated depreciation lets companies write off the costs of their machinery and buildings faster than they actually wear out.


   Word bank

Book value账面价值

Fixed assets固定资产

Write off注销

Wear out损耗




2,Account reconciliation services账户核对服务

  A series of bank services designed toaid a deposit customer in the reconciliation of its bank account balance. A basic account reconciliation service may simply be a listing of paid checks in serial number order.More advanced account reconciliation service combine electronic data provide by the customer with the bank’s recordsto reconcile completely the account and list all outstanding items.






  Account reconciliation service provides customers with a

monthly check reconcilement in file format on a monthly basis.


   Word bank

Deposit customer储户

Account reconciliation账户核对

Outstanding item未兑现款项

Account balance账户余额



3,Accrued interest应计利息

  Interest that has been earned but not yet paid. For example, the interest earned by a bondholder between semiannual coupon payments. Accrued interest for investment securities is calculated from the issue date or the last payment date. When a buyer purchases a bond, the buyer owes the seller the accrued interest in addition to the market price of the security purchased.



This worksheet shows you how unpaid accrued interest can affect the outstanding balance of your loan.


   Word bank


Issue date 发行日

Last payment date 上次付息日

Outstanding balance 未偿还余额




  Liquidation of a loan or security by means of periodic reductions. The principal amount of loans is amortized by the periodic, usually monthly, payment of a fraction of the principal calculated to repay the entire amount of principal due. Amortization methods differ based upon the type of loan. Mortgage loans and securities usually have level payments of principal and interest. For such amortization, the interest consumes most of the early payments and, therefore, principal amortization increases as the loan ages. Many business loans use a level amortization with roughly equal principal reductions from each periodic payment.



  Here is a quick and easy way to calculate your mortgage payment and get an amortization schedule.




5,Annual report 年度报告

  A document sent to shareholders that communicates a public company version of operations and performance. Information includes earnings, revenues, balance sheet data, an auditor statement, and management discussion of the company track record and future direction. You can obtain a copy of the annual report from the company, usually from the investor relations department.



  You must send the annual report to the mutual fund’s shareholders at the end of each fiscal year, reporting the financial results for the year and commenting on the outlook for the future.


    Word bank







  A type of investment that guarantees payment of specificamounts at specific times. Annuities are sponsored by insurance companies and other financial institutions and sold by agents, banks, savings and loans, stockbrokers, and financial planners. Fixed annuities work like certificates of deposit (CDs); you

invest a lump sum, and the insurer guarantees a fixed rate of interest for one to five years. Variable annuities let you direct your investment into fund-like portfolios of stocks, bonds. Your return depends on the performance of the portfolios you choose.



  If the payments are made over an infinite period of time the annuity is called perpetuity.


    Word bank

Current annuity应付年金

Deferred annuity展期年金



7,Arbitrage 套利

  In theory, arbitrage is the simultaneous purchase and sale of two identical commodities to take advantage of price variations in different markets. For example, the purchase of gold in London and simultaneous sale of gold in New York.

In practice, the term is used to refer to the simultaneous purchase and sale two contracts or commodities with offsetting risks. For example, the purchase of two-year treasuries and the sale of futures contracts for an equivalent amount.




  Arbitrage usually takes place on different exchanges or marketplaces.


   Word bank

Direct arbitrage  直接套利

Indirect arbitrage 间接套利

Three-point arbitrage 三角套利

Two-point arbitrage  对角套利



8,Assignment 转让

  Transfer of any contractual agreement between two parties. One of the parties, the assignor, transfer its rights or obligations to another party, the assignor, transfers its rights or obligations to another party, the assignee. If interests in assets of the assignor are party, the assignment transfers all or some of the rights of ownership to the assignee. If interests in obligations of the assignor are assigned, the assignor is totally or partially absolved from further performance. Lenders sometimes see leased property assigned from the original lessor to another party who then pledges them to the bank as collateral for a loan. For personal property collateral, a secured party may enter an assignment of its security interest into the public record by using a standard form called UCC-3.



  An assignment is a transfer in writing of the legal ownership right to another party.




9,Balance sheet 资产负债表

  It is also called asset and liability statement. An official financial statement that includes a company’s assets ( things its owns, such as cash, capital equipment, and investments ) and liabilities (things it owes such as accounts payable and long-term debt ). To determine a company’s net worth, you subtract its liabilities from its assets. You can use a company’s balance sheet to determine its financial health.



  Balance sheet is including assets, liabilities and net worth, also called statement of financial position.


    Word bank

Asset 资产

Liability 负债

Net worth 净值



10,Banker’s acceptance 银行承兑票据

A short-term financial instrument that is the unconditional obligation of the accepting bank. Banker’s acceptances arise from transactions involving the import, export, transit, or storage of goods, including domestic as well as international transit. For investors, it is very important to realize that the underlying transaction that gives rise to a BA is almost completely irrelevant to the credit quality or the liquidity of the instrument. The actual BA is created at a late stage in the underlying transaction when a bank accepts its obligation to pay the holder of the accepted draft. In other words, when the transaction becomes a BA it becomes an unconditional obligation of the accepting bank.



Banker’s acceptance are stronger than CDs because, in addition to the credit strength of the accepting bank, BAs are backed by the credit strength of a drawer; an endorsing bank.




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