财经词典汉英对照
高盛财经词典 - 汉英对比
0-9
中文词句English English Definitions
144A 条例Rule 144A An SEC rule that modified a two-year holding period
requirement on privately placed securities by permitting
Qualified Institutional Buyers (QIBs) to trade these
positions among themselves.
18定律Rule of 18 A rule whereby the sum of the inflation rate and the P/E
ratio of the Dow Jones Industrial Average is an indicator
of the direction of the stock market. If the total is above
18, stocks are supposed to decrease. If the total is under
18, then the stock ma
1940年投资公司法Investment
Company Act of
1940 Created in 1940 through an act of Congress, this piece of legislation clearly defines the responsibilities and limitations placed upon fund companies that offer investment products to the public.
72定律Rule of 72 A rule stating that in order to find the number of years
required to double your money at a given interest rate,
you divide the compound return into 72. The result is the
approximate number of years that it will take for your
investment to double.
A-Z
中文词句English English Definitions
APICS
（美国生产及库存操纵协议）
商业前景指数APICS Business
Outlook Index
A national manufacturing index that surveys several
manufacturing firms on a monthly basis. If the index is
above 50 it signals expansion, if it dips below 50 it
indicates contraction.
CAMELS评级制度CAMELS Rating
System An international bank-rating system with which bank supervisory authorities rate institutions according to six factors. The six areas examined are represented by the acronym "CAMELS."
CEDEL CEDEL One of two principal clearing houses for Euromarket
securities.
Notice that the formula may also be written as: accounts
payable / (cost of sales/number of days).
Notice that the formula may also be written as: accounts
receivable / (credit sales/number of days).
Net Operating Income
￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣
Total Debt Service
Net Income
￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣
Shareholder's Equity
The ROE is useful in comparing the profitability of a
company to other firms in the same industry.
Calculated as total tax paid divided by taxable income.
2. In the case of fixed income, a bond with a rating of
BBB or higher.
Operating cash flow is calculated through a series of
adjustments to net income. It can be found on the
statement of cash flows. ?
2. The difference between the swap rate and the lending
rate offered through other investment vehicles with
comparable characteristics.
GDP平减数GDP Deflator An economic metric used to account for inflation by
converting output measured at current prices into
constant-dollar GDP. The GDP deflator shows how much
a change in the base year's GDP relies upon changes in
the price level.
GDP差距GDP Gap The sacrificed output within a country's economy due to
the failure to create sufficient jobs for all those willing to
work.
H股H-Shares A share of a Chinese company listed on the Hong Kong
Stock Exchange.
一划
中文词句English English Definitions
一次性偿还Bullet Repayment A single payment for an entire loan amount that is paid at
maturity.
一次总付分配Lump Sum
Distribution A one time payment for the entire amount due, rather than breaking payments into smaller installments. Some lump-sum distributions receive special tax treatment.
一级资本Tier 1 Capital A term used to describe the capital adequacy of a bank. Tier I
capital is core capital, this includes equity capital and
disclosed reserves.
一般义务债券General Obligation
Bond A municipal bond backed by the credit and "taxing power" of the issuing jurisdiction, rather than the revenue from a given project.
一般折旧制度General
Depreciation
System The most commonly used system for calculating depreciation. Personal property is depreciated using the declining-balance method, which involves applying the depreciation rate against the undepreciated balance.
二划
中文词句English English Definitions
七大工业国Group of Seven
(G-7) Seven of the world's leading countries that meet periodically to achieve a cooperative effort on international economic and monetary issues.
七大工业国G-7 Seven of the world's leading countries that meet periodically to
achieve a cooperative effort on international economic and
monetary issues.
二级市场Secondary Market A market in which an investor purchases an asset from
another investor, rather than an issuing corporation.
二级发行Secondary Offering A sale of securities in which one or more major stockholders in
a company sell all or a large portion of their holdings. The
underwriting proceeds are paid to the stockholders, rather
than to the corporation.
人寿保险Life Insurance A protection against the lost income that would result if the
insured were to pass away. The named beneficiary receives
the proceeds and is thereby safeguarded from financial
impacts of the death of the insured.
二级资本Tier 2 Capital A term used to describe the capital adequacy of a bank. Tier II
capital is secondary bank capital that includes items such as
undisclosed reserves, general loss reserves, subordinated
term debt, and more.
三划
中文词句English English Definitions
个人收入Personal Income An individual's total earnings coming from wages,
business enterprises, and various investments.
个人消费开支PCE Similar to CPI, PCE is a report (actually a part of the
personal income report) put out by the Bureau of
Economic Analysis of the Department of Commerce.
PCE is a measure of price changes in consumer goods
and services. It consists of the actual and imputed
expenditures of households, and includes data pertaining
to durables, non-durables, and services.
个人理财Personal Finance Financial planning for individuals. Generally, it involves
analyzing their current financial position, predicting
short-term and long-term needs, and recommending a
financial strategy. This may involve advice on pensions,
school fees, mortgages, life insurance, and investments. 子公司、附属公司Subsidiary A company owned by another company that controls
more than 50% of its voting stock.
上市公司Public Company A company that has issued securities through an offering
which are now traded on the open market.
上市证券Listed Security Securities that have been accepted for trading purposes
by a recognized and regulated exchange.
已充分反映实值Fully Valued A stock that has reached a price that accurately reflects
the strength of the company.
已动用资本回报率Return On Capital
Employed (ROCE) A ratio that indicates the efficiency and profitability of a company's capital investments.
Calculated as:
Earnings before interest and tax (EBIT) ￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣
(Capital employed + Short term borrowings -
Intangible assets)
已动用资本回报率ROCE A ratio that indicates the efficiency and profitability of a
company's capital investments.
Calculated as:
Earnings before interest and tax (EBIT)
￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣
(Capital employed + Short term borrowings -
Intangible assets)
已发行股票Shares Outstanding The number of shares that are currently owned by
investors. This includes restricted shares (shares owned
by the company's officers and insiders) and shares held
by the public. Shares that the company has repurchased
are not considered outstanding stock.
大宗交易Block Trade The sale or purchase of a large quantity of securities.
广泛基础加权平均Broad-Based
Weighted Average An anti-dilution provision used for the benefit of existing preferred shareholders when additional offerings are made by the corporation. The broad-based weighted average accounts for all equity previously issued and currently undergoing issue.
广泛基础指数Broad-Base Index An index designed to reflect the movement of the entire
market.
下调评级Downgrade A negative change in the rating of a security.
子弹式交易Bullet Trade The act of purchasing an "in the money" put option so
that the buyer can capitalize on a bear market by
effectively shorting a stock without waiting for an uptick. 已售商品成本COGS An expense that reflects the cost of the product or good
that generates revenue for a company. Sometimes
referred to as "Cost of Sales."
已售商品成本Cost of Goods Sold
(COGS) An expense that reflects the cost of the product or good that generates revenue for a company. Sometimes referred to as "Cost of Sales."
下游Downstream Refers to oil and gas operations after the production
phase and through to the point of sale.
已解除债务的破产人Discharge in
Bankruptcy When a bankrupt person or company is legally free and clear of any obligation to repay certain debts.
已缴资本Paid-Up Capital The state of a settlement when all payment obligations
for a security has been completed.
兀鹫投资者Vulture Capitalist 1. A slang word for a venture capitalist who
deprives an inventor of control over their own
innovations and most of the money they should
have made from the invention.
2. A venture capitalist who invests in floundering
firms in the hopes that they will turn around.
兀鹫基金Vulture Fund A fund that buys securities in distressed investments,
such as high-yield bonds in (or near) default or equities
that are in (or near) bankruptcy.
四划
中文词句English English Definitions
五大工业国G-5 Five of the world's leading countries that meet
periodically to achieve a cooperative effort on
international economic and monetary issues.
五大工业国Group of Five (G-5) Five of the world's leading countries that meet
periodically to achieve a cooperative effort on
international economic and monetary issues.
公开上市Going Public The process of selling shares that were formerly
privately-held to new investors for the first time.
开支比率Expense Ratio The percentage of the assets that were spent to run a
mutual fund. It includes things like management and
advisory fees, travel costs, and 12b-1 fees. The expense
ratio does not include brokerage costs for trading the
portfolio.
公开市场委员会Federal Open
Market Committee
(FOMC) The body that sets the interest rate and credit policies of the Federal Reserve System.
公开市场委员会FOMC The body that sets the interest rate and credit policies of
the Federal Reserve System.
日历年Calendar Year The year that begins January 1 and ends December 31
公开发行价值Public Offering
Price (POP) The price at which new issues are offered to the public by an underwriter
公开讲明书Prospectus 1. A formal legal document describing details of a
corporation. The prospectus is generally created
for a proposed offering (usually an IPO), but they
can still be obtained from existing businesses as
well. The prospectus includes company facts that
are vitally important to potential investors.
2. In this case of mutual funds, a prospectus
describes the fund's objectives, history, manager
background, and financial statements.
公开讲明书定稿Final Prospectus A legal document stating the price of a newly issued
security, the delivery date, and other facts that are
important for investors.
公开资产Public Assets that can be traded in a public market, such as the
stock market.
无风险回报率Risk Free Rate of
Return
The quoted rate on an asset that has virtually no risk.
无风险资产Risk-Free Asset An asset which has a certain future return. Treasuries
(especially T-bills) are considered to be risk-free because
they are backed by the U.S. government.
公开流通股票Float The total number of shares publicly owned and available
for trading. The float is calculated by subtracting
restricted shares from outstanding shares.
今天最低Today's Low The intra-day low trading price.
今天最高Today's High The intra-day high trading price.
开支Expense 1. Money spent by a firm to continue its ongoing
operations.
2. Money spent or costs incurred that are
deductible and reduce your taxable income.
公司化、非共同化Demutualization The process of changing corporate structure from a
mutual fund company to some other form, such as a
limited liability or corporation.
公司、企业Corporation The most common form of business organization. The
total worth of the organization is divided into shares of
stock, each representing a unit of ownership. A
corporation is ongoing and the owners face only limited
liability.
不可买回Non-Callable Securities that cannot be called by the issuer prior to
maturity.
公平交易Arms Length
Transaction When the buyers and sellers of a product act independently of each other and have no relationship to each other.
公平价值Fair Value 1. The estimated value of all assets and liabilities
of an acquired company used to consolidate the
financial statements of both companies.
2. In the futures market, fair value is the equilibrium
price for a futures contract. This is equal to the spot
price after taking into account compounded interest
(and dividends lost because the investor owns the
futures contract rather than the physical stocks)
over a certain period of time.
水平价差Horizontal Spread An options strategy involving the simultaneous purchase
and sale of two options of the same type, having the
same strike price, but different expiration dates.
无对冲黄金股票指数BUGS Index Short for "basket of un-hedged gold stocks," the BUGS
index is the AMEX's index measuring gold companies
that do not hedge their gold production beyond a year
and a half.
无记名票据Floater A bond, or some other type of debt, whose coupon rate
changes with market conditions (short term interest
rates).
不可抗力Force Majeure Literally translated as "great force," this clause is
included in contracts to remove liability for unforeseen
events restricting participants from fulfilling obligations. 双头垄断Duopoly A situation in which two companies own all or nearly all of
the market for a given type of product or service.
开市前交易Pre-Market Trading Trading done before the regular market opens.
公司债券Debenture An unsecured debt backed only by the credit worthiness
of the borrower. There is no collateral, and the
agreement is documented by an indenture.
中央银行Central Bank A bank providing services for a country's government and
major commercial banks.
公司税Corporate Tax A levy placed on the profit of a firm; different rates are
used for different levels of profits.
公平意见Fairness Opinion An opinion developed by qualified analysts or advisors
with the purpose of providing key details and factual
proof to the decision makers of a merger or acquisition. 牛市Bull Market A market in which prices of a certain group of securities
are rising or are expected to rise.
毛收入Gross Income 1. For individuals, it is your total personal income
before deductions.
2. For companies, it is their revenue minus cost of
goods sold (also called gross margin).
内在价值Intrinsic Value 1. The value of a company or an asset based on an
underlying perception of the value.
2. For call options, this is the difference between
the underlying stock's price and the strike price.
For put options, it is the difference between the
strike price and the underlying stock's price. In the
case of both puts and calls, if the difference
between the underlying stock's price and the strike
price is negative, the value is given as zero.
反向收购Reversed takeover 1. When a larger company is bought out by a
smaller company.
2. The purchasing of a public company by a private
company.
反收购措施Anti-takeover
Measure Measures taken on a continual or sporadic basis by a firm's management in order to prevent or deter unwanted takeovers.
反收购法规Anti-takeover
Statute A set of state regulations that prevent or deter companies from attempting hostile takeovers. These regulations vary across state lines and typically affect only the companies incorporated within the state.
无形之手Invisible Hand Coined by Adam Smith in his 1776 book An Inquiry into
the Nature and Causes of the Wealth of Nations. In his
book he states:
Essentially Smith says that individuals try to maximize
their own good (and become wealthier), and by doing so,
through trade and entrepreneurship, society as a whole
will be better off. Furthermore, any government
intervention in the economy isn't needed as the invisible
hand would best guide the economy.
及时生产Just In Time A production strategy companies employ to increase
efficiency and decrease waste by producing goods only
as they are ordered or needed.
专利权Patent A government license that allows one exclusive rights to
a process, design, or new invention.
双谷经济衰退Double Dip When the gross domestic product (GDP) growth slides
Recession back to negative after a quarter or two of brief positive
growth. In other words, a recession followed by a
short-lived recovery, followed by another recession.
分级股票Classified Shares The separation of company equity into more than one
class of common shares, usually called "Class A" and
"Class B."
不良贷款Bad Debt A debt which is not collectable and therefore worthless to
the creditor.
不良贷款NPL Loans that are in default or close to being in default.
Loans that are in default or close to being in default.
不良贷款Non-Performing
Loan
无形资产Intangible Asset An asset that is not physical in nature. E.g. goodwill
Any asset that is not effectively producing income.
不良资产Non-Performing
Asset
天灾债券Act of God Bond A bond issued by an insurance company, linking principal
and interest to the company's losses due to natural
disasters.
分拆上市Carveout 1. Sometimes known as a partial spinoff, a carve
out occurs when a parent company sells a minority
(usually 20% or less) stake in a subsidiary for an
IPO or rights offering.
2. Where an established brick-and-mortar
company hooks up with venture investors and a
new management team to launch an Internet
spinoff.
认购不足Undersubscribed When the demand for a new issue of securities (IPO) is
less than the number of shares issued. This is sometimes
referred to as an underbooking.
分拆、出售资产Divestiture Refers to the sale of a subsidiary company, also called
"spin-off."
认股权证Warrant A derivative security that gives the holder the right to
purchase securities (usually equity) from the issuer at a
specific price within a certain time frame.
认股权证比重Warrant Coverage An agreement between a company and its shareholders
whereby the company issues warrants equal to some
percentage of the dollar amount of the shareholder's
investment.
认股权证溢价Warrant Premium The premium paid for the rights associated with a
warrant.
分拆收购Unbundling Taking over a large company with several different lines
of business and retaining the core business while selling
off the subsidiaries to help fund the takeover.
分析员Analyst A financial professional that has expertise in evaluating
investments. They are typically employed by brokerage
firms, investment advisors, or mutual funds. Analysts put
together buy, sell, and hold recommendations on
securities. Analysts usually specialize in specific
industries or sectors to allow for comprehensive
research.
天使投资者Angel Investor A financial backer providing venture capital funds for
small startups or entrepreneurs.
开放性信贷Open End Credit A pre-approved loan that may be used repeatedly up to a
certain limit.
无抵押贷款Unsecured Loan A bank loan that is issued and supported only by the
borrowers creditworthiness, rather than by some sort of
collateral.
无抵押债权人Unsecured Creditor A person or institution that lends money to a company or
individual without holding collateral on the property for
security. This puts the creditor in a higher risk situation 开放性基金Open-End Fund A mutual fund that continues to sell shares to investors,
and will buy back shares when investors wish to sell
日经指数Nikkei The leading and most respected index of Japanese
stocks.
订单积压Backlog The total value of sales orders waiting to be fulfilled.
反垄断法Anti-trust The antitrust laws apply to virtually all industries and to
every level of business, including manufacturing,
transportation, distribution, and marketing. They prohibit
a variety of practices that restrain trade. Examples of
illegal practices are price-fixing conspiracies, corporate
mergers likely to reduce the competitive vigor of
particular markets, and predatory acts designed to
achieve or maintain monopoly power.
比例税Proportional Tax An income tax that takes the same percentage of income
from everyone regardless of how much (or little) an
individual earns.
石油输出国组织、欧佩克Organization of
Petroleum An intergovernmental organization dedicated to the stability and prosperity of the petroleum market. OPEC
Exporting Countries (OPEC) membership is open to any country that is a substantial exporter of oil and shares the ideals of the organization.
分拆Demerger A corporate strategy to sell off subsidiaries or divisions of
a company.
分拆Spinoff A new, independent company created through selling or
distributing new shares for an existing part of another
company.
分股Stock Split The division of a company's existing stock into more
shares. In a 2-for-1 split, each stockholder would receive
an additional share for each share formerly held.
以活动为基础的预算案Activity Based
Budgeting Method of budgeting in which activities that incur costs in each function of an organization are established and relationships are defined between activities. This information is then used to decide how much resource should be allocated to each activity.
以活动为基础的治理Activity Based
Management Using an activity-based costing system to improve the operations of an organization.
互相争夺市场Market
Cannibilization The negative impact a new product has on the sales performance of a company's existing, related products.
双重收费Double Dipping For brokerage firms, when a broker puts commissioned
products into a fee-based account. The broker makes
money from both the client and the commission.
双重征税Double Taxing A tax law that results in the same earnings being
subjected to taxation twice. A company's income is taxed
initially and then the shareholders and investors are
taxed on the distributions they receive from the company. 长城Chinese Wall A slang term for the division within a brokerage firm that
prevents insider information from being handed out by
corporate advisers to investment traders.
风险价值Value at Risk (VAR) A technique for estimating the probability of portfolio
losses exceeding some specified price.
不能变现Illiquid An asset or security that cannot be converted into cash
very quickly (or near prevailing market prices).
升值Appreciation The increase in value of an asset.
风险Risk The chance that an investment's actual return will be
different than expected. This includes the possibility of
losing some or all of the original investment. It is usually
measured using the historical returns or average returns
for a specific investment.
风险资本Risk Capital The money that a person allocates to investments in high
risk securities
风险资本要求Risk Based Capital
Requirement A stated requirement of liquid reserves placed upon banks and institutions that deal in risky ventures.
无追索权债务Non-Recourse Debt A loan that is secured by some sort of collateral, usually
property. The issuer can seize the collateral if the
borrower defaults.
无追索权融资Non-Recourse
Finance A loan where the lending bank is only entitled to repayment from the profits of the project the loan is funding, not from other assets of the borrower.
风险容忍度Risk Tolerance The degree of uncertainty that an investor can handle in
regards to a negative change in the value of their
portfolio.
风险调整贴现率Risk Adjusted
Discount Rate In portfolio theory and capital budget analysis, the rate necessary to determine the present value of an uncertain or risky stream of income; it is the risk-free rate (generally the return on short-term U.S. Treasury securities）plus a risk premium that is based on an analysis of the risk characteristics of the particular investment or project
风险调整回报率Risk Adjusted
Return A measure of how much risk a fund or portfolio assumed to earn its returns. This is usually expressed as a number or a rating.
风险调整资本回报率Risk Adjusted
Return on Capital
(RAROC) In financial analysis, riskier projects and investments must be evaluated differently from their riskless counterparts. By discounting risky cashflows against less risky cashflows RAROC accounts for changes in the profile of the investment.
内部回报率IRR Often used in capital budgeting, it's the interest rate that
makes net present value of all cash flow equal zero.
内部回报率Internal Rate of
Return (IRR) Often used in capital budgeting, it's the interest rate that makes net present value of all cash flow equal zero.
内部审计Internal Audit An audit performed by a person (or persons) employed
by the firm being audited.
专营经纪人Specialist A person on the trading floor of certain exchanges who
holds an inventory of particular stocks. The specialist is
responsible for managing limit trades, but does not make
information on outstanding limit orders available to other
traders.
反通货膨胀Disinflation A slowing of the rate at which prices increase. Typically,
this occurs during a recession as sales drop and retailers
are not able to pass on higher prices to customers.
气球型期权Balloon Option An option for which the notional payments increase
significantly after a set threshold is broken.
气球型期限Balloon Maturity 1. A repayment schedule for a bond issue where a
large number of the bonds come due at a one time
(normally at the final maturity date).
2. A final loan payment that is considerably higher
than prior payments.
内部增长Organic Growth The growth rate of a company, excluding any growth
from takeovers, acquisitions, or mergers.
内部增长率Internal Growth
Rate The highest level of growth achievable for a business without obtaining outside financing.
中等市值股票Mid Cap Stock Short for "Middle Cap," mid cap refers to stocks with a
market capitalization of between $2 billion to $10 billion.? 贝塔系数Beta (Coefficient) The measure of systematic risk of a security. Beta (or
beta coefficient) is a means of measuring the volatility of
a security or portfolio of securities in comparison with the
market as a whole.
Beta is calculated using regression analysis. A beta of 1
indicates that the security's price will move with the
market. A beta greater than 1 indicates that the security's
price will be more volatile than the market. A beta less
than 1 means that it will be less volatile than the market. 计量经济学Econometrics The application of statistical theories to economic ones
for the purpose of forecasting future trends.
中期股息Interim Dividend A dividend payment made before a company's AGM and
final financial statements. This declared dividend usually
accompanies the company's interim financial statements. 长期债券Long Bond A bond that matures in more than 10 years. When people
refer to "the long bond," this typically is the 30-year U.S.
treasury.
从属债务Subordinated Debt A loan (or security) that ranks below other loans (or
securities) with regard to claims on assets or earnings.
长期债务/总资本比率Long Term
Debt/Capitalization A ratio indicating the financial leverage of a firm. It is calculated by taking a company's long term debt and dividing by the capital available (the sum of long term debt, preferred stock, and stockholders' equity).
长期债务Long Term Debt Loans and financial obligations, lasting over one year, on
which interest is paid.
长期资产Long Term Assets 1. Reported on the balance sheet, it's the value of
a company's property, equipment, and other capital
assets, less depreciation.
2. A stock, bond, or other asset that you plan on
holding in your portfolio for a lengthy period of time.
长期债款、融资债务Funded Debt A long term debt that matures after more than one year. 专属基金Captive Fund A fund that provides investment services solely to the
one firm holding ownership.
分期偿还债务Installment Debt Debt issued with the condition of regularly occurring
intervals for payment by the debtor, until the principal and
interest are paid in full.
中期票据MTN A note that usually matures in 5-10 years.
中期票据Medium Term Note
(MTN)
A note that usually matures in 5-10 years.
中期Medium Term Holding an asset for an intermediate period of time.
内幕人士Insider Any person who has or has access to valuable nonpublic
information about a corporation.
内幕交易Insider Trading The buying or selling of a security by insiders who
possess material, nonpublic information about the
security. The act puts insiders in breach of a fiduciary
duty or other relationship of trust and confidence.
少数权益Minority Interest A significant, but non-controlling, outside ownership
interest in a company/subsidiary that is consolidated with
the parent for financial reporting purposes
内幕消息Insider Information Material information about a company's activities that has
not been disclosed to the public.
反摊薄条款Anti-dilution
Provision A provision in an option or a convertible security. It protects an investor from dilution resulting from later issues of stock at a lower price than the investor originally paid.
巴黎俱乐部Paris Club A monthly meeting, taking place in Paris, between the
creditors of 19 countries for the purpose of discussing
debt issues. Among other things, the Paris Club
addresses the issue of coordinated debt relief for
developing countries that cannot service their debt.
五划
中文词句English English Definitions
永久年金Perpetuity A constant stream of identical cash flows with no maturity
date.
永久债券Perpetual Bond A bond with no maturity date. Perpetual bonds are not
redeemable, instead they pay a steady stream of interest
forever.
电子商贸Ecommerce When a person or business uses the Internet as part of
their business model.
出口Export In reference to international trade, these are goods
shipped from one country from another.
以公共福利为目的Pro Bono To work for the good of the public rather than for a profit
or income.
可见供应Invisible Supply Stocks of commodity that are available for delivery upon
futures contracts, but whose quantities cannot be
accurately identified.
可支配收入Disposable Income The amount of after-tax income that is available to divide
between spending and personal savings.
外币效应Foreign Currency
Effects The extent to which the changes in a foreign currency affects the return on a foreign investment.
可互换Fungibility The interchangeability of listed options, futures contracts,
and other instruments dependent upon identical terms. 可互换物品Fungibles Goods, securities, or instruments that are equivalent and,
therefore, are interchangeable.
平仓Close Position Getting out of a position in a particular stock or security. 白皮书White Paper An informational document issued by companies trying to
promote or highlight the significance of a planned product
or service
出市代表、场内交易商Floor Trader An exchange member who executes transactions from
the floor of the exchange exclusively for their own
account.
必付合约Take or Pay A provision, written into a contract, whereby one party
has the obligation of either taking delivery of goods or
paying a specified amount.
半可变因素Semi-Variable Cost A cost composed of a mixture of fixed and variable
components. Costs are fixed for a set level of production
or consumption, becoming variable after the level is
exceeded.
业务重组Restructuring A major business modification, usually associated with
personnel downsizing and asset revaluation.
以市值计价Mark to Market
(MTM) 1. Recording the price or value of a security,
portfolio, or account to reflect the current market value.
2. An accounting method that relates to how a
trader calculates their trading gains and losses, and how these gains and losses are reported on the trader's income tax returns.
外汇率Exchange Rate The price of one country's currency expressed in another
country's currency. In other words, the rate at which one
currency can be exchanged for another.
创业基金Venture Capital
Fund Venture capital funds pool and manage money from investors seeking private equity stakes in small and medium-size enterprises with strong growth potential.
创业基金投资者Venture Capitalist An investor who provides capital to either start-up
ventures or support small companies who wish to expand
but do not have access to public funding.
外汇FX The common term for the foreign exchange market.
Brokerage firms and banks are connected over an
electronic network that allows them to convert the
currencies of most countries.
外汇Forex The common term for the foreign exchange market.
Brokerage firms and banks are connected over an
electronic network that allows them to convert the
currencies of most countries.
外包Outsourcing A practice used by different companies to reduce costs
by transferring portions of work to outside suppliers
rather than completing it internally.
生产力Productivity A measure of the amount of output per unit of input.
生产毛利率GPM The difference between the cost of a raw commodity and
the income it generates once sold as a finished product. 生产毛利率Gross Processing The difference between the cost of a raw commodity and
Margin (GPM) the income it generates once sold as a finished product. 对冲比率Hedge Ratio 1. A ratio comparing the amount you are hedging
with the size of the position being hedged against.
2. A ratio comparing the value of futures contracts
purchased or sold versus the value of the cash
commodity being hedged against.
市价订单Market Order An order to buy or sell a stock immediately at the best
available current price. A market order guarantees
execution.
市场风险Market Risk The day to day potential for an investor to experience
losses from fluctuations in securities prices.
市场风险溢价Market Risk
Premium
The difference between the expected return on a market
portfolio and the risk-free rate.
可自由支配收入Discretionary
Income
The amount of an individual's income available for
spending after the essentials have been taken care of.
加权平均总市值Weighted Average
Market
Capitalization
A stock market index weighted by the value of all shares
outstanding for each stock.
加权平均资本成本WACC A calculation of a firm's cost of capital that weights each
category of capital proportionately. Included in the WACC
calculation are all capital sources including: common
stock, preferred stock, bonds, and any other long term
debt.
WACC is calculated by multiplying the cost of each
capital component by its proportional weighting and then
summing:
Where:
Re = cost of equity
Rd = cost of debt
E = the market value of the firm's equity
D = the market value of the firm's debt
V = E + D
E/V = percentage of financing that is equity
D/V = percentage of financing that is debt
Tc = the corporate tax rate
加权平均资本成本Weighted Average
Cost of Capital
(WACC)
A calculation of a firm's cost of capital that weights each
category of capital proportionately. Included in the WACC
calculation are all capital sources including: common
stock, preferred stock, bonds, and any other long term debt.
WACC is calculated by multiplying the cost of each capital component by its proportional weighting and then summing:
Where:
Re = cost of equity
Rd = cost of debt
E = the market value of the firm's equity
D = the market value of the firm's debt
V = E + D
E/V = percentage of financing that is equity
D/V = percentage of financing that is debt
Tc = the corporate tax rate
可买回优先股Callable Preferred
Stock A type of preferred stock that carries the provision that the issuer has the right to call in the stock at a certain price and retire it.
可买回债券Callable Bond A bond that can be redeemed by the issuer prior to its
maturity. Usually a premium is paid to the bond owner
when the bond is called.
外在价值Extrinsic Value The difference between the option value and the intrinsic
value.
市场价值Market Value 1. The current quoted price at which investors buy
or sell a share of common stock or a bond at a
given time.
2. Sometimes referred to as total market value, the
market capitalization plus the market value of debt.
生产价格指数Producer Price
Index (PPI) A family of indexes that measures the average change over time in selling prices received by domestic producers of goods and services. PPIs measure price change from the perspective of the seller.
本年迄今Year To Date (YTD) The period beginning January 1st of the current year up
until today's date
本年迄今YTD The period beginning January 1st of the current year up
until today's date
市场细分Market
Segmentation A marketing term describing the aggregating of prospective buyers into groups (segments) that have common needs and will respond similarly to a marketing
action
市场泡沫Bubble A speculative market or stock in which the values rise
very rapidly and then fall sharply.
正交易量指数Positive Volume
Index (PVI) An index that focuses on days where the volume has significantly increased from the previous day's trading.
以价值为基础的定价Value-Based
Pricing A pricing strategy whereby a product's price is actively dependant upon its demand.
可交换证券Exchangeable
Security A security that grants its holder the right to exchange it for the common stock of a firm other than the issuer.
市场套利Market Arbitrage Purchasing and selling the same security at the same
time in different markets to take advantage of a price
difference between the two separate markets.
可交换债务Exchangeable Debt Similar to convertibles, except this type of debt can be
converted into the shares of a company other than the
issuer (usually a subsidiary).
以合理价格增长Growth At A
Reasonable Price
(GARP) GARP investing combines the two successful strategies of value and growth investing. The name really says it all, GARP investors look for a stock with growth potential, but only if it is reasonably priced.
对冲基金Hedge Fund An aggressively managed portfolio taking positions on
safe and speculative opportunities. Most hedge funds are
limited to a maximum of 100 investors. For the most part,
hedge funds are unregulated because it is assumed the
people investing in these are very sophisticated and
wealthy.
市场情绪Market Sentiment The feeling or tone of a market. It is shown by the activity
and price movement of the securities.
市场增值Market Value
Added (MVA) The difference between the market value of a company (both equity and debt) and the capital contributed by investors.
对冲Hedge Making an investment to reduce the risk of adverse price
movements in an asset. Normally, a hedge consists of
protecting a position in a related security.
市场Market 1. Typically refers to the equity market where
stocks are traded, but can also refer to the bond,
options, or commodity market.
2. People with the desire and ability to buy a
specific product.
会计中英文对照
财会常见名词英汉对照表 （1）会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle
紧固件中英文对照
最全紧固件中英文对照，外贸必备词典！ 一、紧固件 Fasteners 标准紧固件 Standard Fasteners 非标准紧固件 Nonstandard Fasteners 特殊紧固件 Special Fasteners 汽车紧固件 Automotive Fasteners 铜制紧固件 Brass Fasteners 航天用紧固件 Aerospace Fasteners 精密紧固件 Precision Fasteners 化学紧固件 Chemical Fasteners 摩托车紧固件 Motorcycle Fasteners 不锈钢紧固件 Stainless Steel Fasteners 铁道紧固件 Railway Fasteners 防松紧固件 Self-locking Fasteners 高强度紧固件 High strength Fasteners PEM紧固件 PEM Fasteners 钢结构紧固件 Steel Structural Fasteners 压铆紧固件 Self-Clinching Fasteners
铝制紧固件 Aluminum Fasteners 钛合金紧固件 Titanium Alloy Fasteners 尼龙紧固件 Nylon Fasteners 精制紧固件 Finished Fastener 粗制紧固件 Unfinished Fastener 螺纹紧固件 Threaded Fastener 半精制紧固件 Semi-Finished Fastener 抗剪紧固件 Shear Fastener 抗拉紧固件 Tension Fastener 面板紧固件 Panel Fasteners 二、螺栓 Bolts 六角头螺栓Hexagon Head Bolts 六角法兰面螺栓Hexagon Flange Bolts 轨道螺栓（鱼尾螺丝）Track Bolts 高强度螺栓 High Strength Bolts 地脚螺栓Eyelet Bolts 马车螺栓 Carriage Bolts 护拦螺栓 Guardrail Bots 焊接螺栓 Weld Bolts
从单语语文词典释义的灵活性看英汉双语词典的释义
从单语语文词典释义的灵活性看英汉双语词典的释义 李红梅 一、单语语文词典释义的灵活性及原因 释义（单语），简言之，就是词典编纂者对每个词目在广泛语言环境的运用中所表现出来的含义，经过综合、分析、概括（包括多义词的分项）后用最简洁的文字把它准确地解释出来。根据词典性质、对象、规模的差异，编者会选择不同的释义风格。粗略翻阅一下《韦氏三版新国际英语词典》（ Webster s Third New International Dictionary）、《兰登书屋词典》(Random House Dictionary)和《朗文当代英语词典》(Longman Dictionary of Contemporary English)，我们可以看出：由于《韦氏三版》是大型综合性词典，针对的读者对象主要是学者；《兰登》是普通语文词典，针对的是一般使用者；而《朗文》是为英语学习者而编的学生词典，它们的释义风格相差很大。且不说不同读者对象的词典，单就两部同是学习词典的《牛津现代英语高级学生词典》（Oxford Advanced Learner’s Dictionary) 和《朗文当代英语词典》(Longman Dictionary of Contemporary English)，我们就可以清楚地看到以下释义方面的不同（以使用较多的牛津1989年版和朗文1987年版为例）： 1.两部学生词典释义词难易不同 2.释义详尽程度和区别性特征细节不同 3.义项的确立、分合与排列不同 4.语用标识不同 单语语文词典释义的主观伸缩性或灵活性是有原因的。 1.“语言的本质功能在于它是一种交际工具，创制和使用语言的目的是为了满足人们的交际需要，而且是全社会的交际需要。”(张联荣，1997)因此作为语文词典的释义反映的不一定是一种内涵的认识，而是满足交际需要的语文义，即人对某种事物的一种认识和评价，而不同编者对这种语文义的认识即对特定事物和概念的认识和评价是存在差异性的。这就造成了词典释义的处理带有一定的灵活性和主观性。 2.定义要包括所需要的尽可能多的区别性特征以和其他同类的概念相区分。这是术语学的基本原则。但是这一原则不同程度地适用于普通语文词典。“普通语文词典只需根据词典编纂的目的罗列足够的区别性特征达到精确表达符号的内容即可。”(Svensen，1993)“足够的区别性特征”是一个很模糊的概念，这给词典编纂者很大的活动空间。因此传统的“属+种差”释义方法中“种差”即“区别性特征”的取舍也是带有一定灵活性的。 3.模糊语言学认为：一些词的外延部分不明确，一些词义之间或几个义项之间没有一条泾渭分明的界限，不是非此即彼，而是亦此亦彼。比如“爱”的词义是很模糊的，很多表示深挚的感情都可以用它来表示。词典给这样一些模糊词释义时常带有编者的主观情感和主观认识的差异性。 4.编者要根据读者对象不同而选择释义风格，如学者需要词典编者给出尽量多的信息；学习者需要简单明了的释义。因此词典对某个义项的语义内涵揭示到什么程度和它所涵盖的词汇量及信息范围必须视读者的需要而定。 5.英语还有国别之分，英国与美国在词典编纂方面有观点和手法上的区别。 二、单语语文词典释义灵活性在双语词典中的体现 编纂一部双语词典要有丰富的资料。资料的来源一般有两种：一种是在编纂宗旨和类型确定之后自建第一手语料库；另一种是选择几部具有权威性的单语词典作为参考依据，以其中一部作为蓝本，然后据此加以增删。由于并非所有的编纂者都具备大规模收集第一手资料的条件，多数双语词典是以一部或多部单语词典为蓝本，根据双语词典的特点及双语词典使用者的需求编纂而成。于是单语词典释义的灵活性在双语词典中也得到了体现。 如heinous 一词，不同的英汉双语词典分别解释为。
会计报表术语中英文对照
会计报表术语中英文对照 一、损益表INCOME STA TEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
品酒小词典(中英文对照)
Acid/acidity 酸味或酸度。是组成酒体结构的要素之一。 Aftertaste/finish/length 余味，指酒吞下喉咙后，口中的余香。 Alcohol 酒精。也是组成酒体结构的要素。 Aroma 一般指来自葡萄、年轻的酒所有的新鲜果香。有时与Bouquet是同义词。 Astrictive 收敛的、涩的。这是单宁造成的口感。 Balance 均衡度。酒中的酸度、甜度、酒精度和单宁之间的关系，如果是和谐的话，可称为balanced，或well- balanced。 Big 骨架宏大的。形容酒酒精感重、酒质浓郁。 Body 酒体；酒在口中的质量、浓稠度等感觉。浓郁的酒称为full-bodied，清淡的酒称为light-bodied。 Bouquet 一般指酒在木桶中或瓶中熟成所形成的芳香。 Brilliant 清澈，不混浊。 Buttery 奶油味。这种香气和口感，常出现在经橡木桶储存的Chardonnay白酒。 Cassis(or Blackcurrant) 黑醋栗。这种味道常出现于Cabernet Sauvignon品种酿的酒。 Cedarwood 西洋杉。常出现于Bordeaux型红酒的香气。 Chewy 形容酒质厚重的酒的浓郁黏稠。 Cinnamon 肉桂味，在成熟的红酒中比较常有。 Complex 复杂。形容香气和口味丰富多样、有层次。 Corked 木塞味。因软木塞变质所造成，类似发霉木塞或潮湿纸板的气味。 Crisp 鲜明的；活泼的。一般是形容新鲜、有良好酸度的白酒。 Deep/depth 深度。表现于酒的香气和口感上，是否有好的复杂度和层次。 Delicate 细致的。形容较清淡的酒，风味良好且均衡，特别是白酒。 Dry 不甜，也有人直译为「干」或「干」。请不要和「涩」混为一谈；另外有很多人直接把日文用法的「辛口」翻译为「辣口」，这些半调
常用术语中英文词典
常用术语中英文词典 Raw materials: alumina 铝土 bauxite 铝矿土 log 大圆棒 billet 小圆棒（铝棒） butt 废料（挤压切头） Magnesium 镁 Silicon 硅 Iron 铁 Copper 铜 Manganese 锰 Chromium 铬 extruability 可挤压性 strength-to-weight ratio 强度重量比quenching 淬火 conductivity 可导电性，导电率Equipment: 设备： log conveyor 大圆棒运输机 log furnace 大圆棒加热炉 billet furnace 铝棒加热炉 solvus tempreture 溶线温度 solidus tempreture 固线温度 log shear 圆棒剪 billet transveyor 铝棒运输机 press loader 挤压机托料架机械手ram 挤压杆 dummy block 压饼（挤压垫）container 盛锭筒 container liner 盛锭筒内衬（内套）runout table 输出台 front platen 前板 main cylinder 主缸 Die: 模具： die ring 模套 die 模具 backer 模垫 bolster 前垫 shim (sub-bolster) 后垫 feeder 导流板 pocket(cavity of feeder) 袋式平模hollow die 空心模 semi-hollow die 半空心模 solid die 平模
aperture (pocket) 孔隙 die cap 下模（母模） mandrel 上模（公模） porthole 孔式分流模 pancake 园盘式模 bridge 桥式模 spider 蜘蛛模 horse shoe 马蹄形止口 tool carrier 模座 die bearing 工作带 relief 空刀 die oven 模具加热炉 radiant oven 辐射炉 infrared oven 红处线炉 lead-out table 导出台 quench box 淬火槽 standing-wave cooling 过水槽冷却 mist cooling 水雾冷却 air cooling 风冷 web 桥 port 进料孔 puller 牵引机 transfer belts 传送台 cooling belt 冷却带（台） stretcher 拉直机（调直机） tail head 固定端 power head 活动端 clamps 夹头 crossover belts （拉直机）传送带 staging and saw: 锯切工作台和锯 staging area 锯切工作台 saw 锯 batching belt 配置传送带 saw gauge 锯切定尺台 supervisory control system(SCS) 监视控制系统programmable logic controller(PLC) 可编过程控制器aging oven 时效炉 Process temperature rise 挤压时的上升温度 exit temperature 出口温度 tearing 扯裂 container wall 挤压筒筒壁 shear zone exit temp. measurement 出口温度测量
会计报表术语中英文对照
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
建筑的工程中英文对照
建筑词典大全附中文详细解释I 第一节一般术语 1. 工程结构building and civil engineering structures 房屋建筑和土木工程的建筑物、构筑物及其相关组成部分的总称。 2. 工程结构设计design of building and civil engineering structures 在工程结构的可靠与经济、适用与美观之间，选择一种最佳的合理的平衡，使所建造的结构能满足各种预定功能要求。 3. 房屋建筑工程building engineering 一般称建筑工程，为新建、改建或扩建房屋建筑物和附属构筑物所进行的勘察、规划、设计、施工、安装和维护等各项技术工作和完成的工程实体。 4. 土木工程civil engineering 除房屋建筑外，为新建、改建或扩建各类工程的建筑物、构筑物和相关配套设施等所进行的勘察、规划、设计、施工、安装和维护等各项技术工作和完成的工程实体。 5. 公路工程highway engineering 为新建或改建各级公路和相关配套设施等而进行的勘察、规划、设计、施工、安装和维护等各项技术工作和完成的工程实体。 6. 铁路工程railway engineering 为新建或改建铁路和相关配套设施等所进行的勘察、规划、设计、施工、安装和维护等各项技术工作和完成的工程实体。 7. 港口与航道工程port ( harbour ) and waterway engineering 为新建或改建港口与航道和相关配套设施等所进行的勘察、规划、设计、施工、安装和维护等各项技术工作和完成的工程实体。 8. 水利工程hydraulic engineering 为修建治理水患、开发利用水资源的各项建筑物、构筑物和相关配设施等所进行的勘察、规划、设计、施工、安装和维护等各项技术工作和完成的工程实体。 9. 水利发电工程（水电工程）hydraulic and hydroelectric engineering 以利用水能发电为主要任务的水利工程。 10. 建筑物（构筑物）construction works 房屋建筑或土木工程中的单项工程实体。 11. 结构structure 广义地指房屋建筑和土木工程的建筑物、构筑物及其相关组成部分的实体，狭义地指各种工程实体的承重骨架。 12. 基础foundation 将建筑物、构筑物以及各种设施的上部结构所承受的各种作用和自重传递到地基的结构组成部分。 13. 地基foundation soil; subgrade; subbase; ground 支承由基础传递或直接由上部结构传递的各种作用的土体或岩体。未经加工处理的称为天然地基。 14. 木结构timber structure 以木材为主制作的结构 15. 砌体结构masonry structure 以砌体为主制作的结构。它包括砖结构、石结构和其它材料的砌块结构。有无筋砌体结构和配筋砌体结构。 16. 钢结构steel structure
中国汉字中英对照版
<圣经。旧约>中说人类祖先最初是没有交流障碍的，由于交流比较方便，人类很容易齐心协力，于是在两河流域建造了巴比城，想建立通天的巴比塔，来显示人类的强大，甚至可以和上帝并驾齐驱，随着巴比塔越建越高，终于高耸入云，上帝又惊又怒，人类怎么能与上帝比肩呢？于是决定变乱人的语言，有一天人们发现，人们之间不同语言了，于是巴比塔建了一半。就停工、荒废了。巴比是混乱的意思。这个巴比城是有史可考的，在1899年3月的一天，伊拉克巴比城被德国考古学家罗伯特；科尔德维发现。这个巨大的塔基共7层，每边长87,78米。建塔时共用了5千800万块砖。那么人类发展最初究竟互通语言吗？由于这个话题已无从考证。今天我们暂且不管这个话题，让我们探讨一下中国最博大，最神奇的文化——汉字吧。
经济学最全词典 中英对照
经济学词典 提供经济学词典.向他致敬! Ability－to－pay principle（of taxation）（税收的）支付能力原则按照纳税人支 付能力确定纳税负担的原则。纳税人支付能力依据其收人或财富来衡量。这一原则并不 说明某经济状况较好的人到底该比别人多负担多少。 Absolute advantage(in international trade）(国际贸易中的）绝对优势 A国所具 有的比B国能更加有效地（即单位投入的产出水平比较高等）生产某种商品的能力。这 种优势并不意味着A国必然能将该商品成功地出口到B国。因为B国还可能有一种我们所 说的比较优势或曰比较利益（comparative advantage）。 Accelerator principle 加速原理解释产出率变动同方向地引致投资需求变动的理论。 Actual,cyc1ical，and structual budget 实际预算、周期预算和结构预算实际预算的赤字或盈余指的是某年份实际记录的赤字或盈余。实际预算可划分成结构预算和周期预算。结构预算假定经济在潜在产出水平上运行，并据此测算该经济条件下的政府税入、支出和赤字等指标。周期预算基于所预测的商业周期（及其经济波动）对预算的影 响。 Adaptive expectations 适应性预期见预期（expectations）。Adjustable peg 可调整钉住一种（固定）汇率制度。在该制度下，各国货币对其他货币保持一种固定的或曰“钉住的”汇率。当某些基本因素发生变动、原先汇率失去合理依据的时候，这种汇率便不时地趋于凋整。在1944－1971年期间，世界各主要货币都普 遍实行这种制度，称为“布雷顿森林体系”。 Administered（or inflexible）prices 管理（或非浮动）价格特指某类价格的术语 。按照有关规定，这类价格在某一段时间内、在若干种交易中能够维持不变。（见价格浮动，price flexibility） Adverse selection 逆向选择一种市场不灵。指的是这样一种情况，即那些遭遇风险机会最多的人，最容易决定购买保险。推而广之，逆向选择指的是这样一种情况：就某产品而言，买方和卖方所掌握的信息不同。比如旧车市场。 Aggregate demand 总需求某一时期一个经济所计划或所需要开支的总数。它取决于总 的价格水平，并受到国内投资、净出口、政府开支、消费水平和货币供应等因素的影响。 Aggregate demand（AD）curve 总需求曲线在其他条件不变的情况下，体现一个经济中 人们所愿意购买的商品和服务的总量与该经济的价格总水平之间的关系的曲线。同其他需求曲线一样，总需求曲线背后也存在着一系列重要的经济变量，如政府开支、出口和货币供应，等等。 Aggregate supply 总供给某一时期一个经济中各企业所愿意生产的商品与服务的价
财务英汉字典对照
A: A share Ａ股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率；分摊率 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 acceptable rate 适当利率；适当汇率 acceptance agreement 承兑协议 acceptance for honour 参加承兑 acceptor 承兑人；接受人；受票人 acceptor for honour 参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融；贷款 accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 帐户余额；帐户结余 account book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目 account payable 应付帐款 account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单；帐单；会计财务报表
建筑专业词汇中英对照(精心整理版)
1DESIGN BASIS 设计依据 计划建议书planning proposals 设计任务书design order 标准规范standards and codes 条件图information drawing 设计基础资料basic data for design 工艺流程图process flowchart 工程地质资料engineering geological data 原始资料original data 设计进度schedule of design 2STAGE OF DESIGN 设计阶段 方案scheme, draft 草图sketch 会谈纪要summary of discussion 谈判negotiation 可行性研究feasibility study 初步设计preliminary design 基础设计basic design 详细设计detail design 询价图enquiry drawing 施工图working drawing, construction drawing 竣工图as built drawing 3CLIMATE CONDITION 气象条件 日照sunshine 风玫瑰wind rose 主导风向prevailing wind direction 最大(平均)风速maximum (mean) wind velocity 风荷载wind load 最大(平均)降雨量maximum (mean) rainfall 雷击及闪电thunder and lightning 飓风hurricane 台风typhoon 旋风cyclone 降雨强度rainfall intensity 年降雨量annual rainfall 湿球温度wet bulb temperature 干球温度dry bulb temperature 冰冻期frost period
DBA字典(中英文对照)
1. Access method（访问方法）：此步骤包括从文件中存储和检索记录。 2. Alias（别名）：某属性的另一个名字。在SQL中，可以用别名替换表名。 3. Alternate keys（备用键，ER/关系模型）：在实体/表中没有被选为主健的候选键。 4. Anomalies（异常）参见更新异常（update anomalies） 5. Application design（应用程序设计）：数据库应用程序生命周期的一个阶段，包括设计用户界面以及使用和处理数据库的应用程序。 6. Attribute（属性）（关系模型）：属性是关系中命名的列。 7. Attribute（属性）（ER模型）：实体或关系中的一个性质。 8. Attribute inheritance（属性继承）：子类成员可以拥有其特有的属性，并且继承那些与超类有关的属性的过程。 9. Base table（基本表）：一个命名的表，其记录物理的存储在数据库中。 10. Binary relationship（二元关系）：一个ER术语，用于描述两个实体间的关系。例如，panch Has Staff。 11. Bottom-up approach（自底向上方法）：用于数据库设计，一种设计方法学，他从标识每个设计组建开始，然后将这些组件聚合成一个大的单元。在数据库设计中，可以从表示属性开始底层设计，然后将这些属性组合在一起构成代表实体和关系的表。 12. Business rules（业务规则）：由用户或数据库的管理者指定的附加规则。 13. Candidate key（候选键，ER关系模型）：仅包含唯一标识实体所必须得最小数量的属性/列的超键。 14. Cardinality（基数）：描述每个参与实体的可能的关系数目。 15. Centralized approach（集中化方法,用于数据库设计）：将每个用户试图的需求合并成新数据库应用程序的一个需求集合 16. Chasm trap（深坑陷阱）：假设实体间存在一根，但某些实体间不存在通路。 17. Client（客户端）：向一个或多个服务器请求服务的软件应用程序。 18. Clustering field（群集字段）：记录总的任何用于群集（集合）航记录的非键字段，这些行在这个字段上有相同的值。
纺织行业中英文词典
纺织中英文词典 常用服装英语缩写(一) A.H. ARMHOLE 夹圈 ABS AREA BOUNDED STAPLE FABRIC 面粘非织造布 ADL ACCEPTABLE DEFECT LEVEL 允许疵点规范 AQL ACCEPTABLE QUALITY LEVEL 验收合格规范ATTN. A TTENTION 注意 AUD. AUDIT 稽查 B. BACK 后 B.H. BUTTON HOLE 钮门/扣眼 B.L. BACK LENGTH 后长 B.P. BUST POINT 胸点 BK. BLACK 黑色 BL BUST LINE 胸围线 BMT BASIC MOTION TIME 基本动作时间 BNL BACK NECKLINE 后领圈线 BNP/BNPT BACK NECK POINT 后领点 BR BACK RISE 后浪 BSP BACK SHOULDER POINT 后肩颈点 BTM. BOTTOM 衫脚 BTN. BUTTON 钮扣 C.V.C. CHIEF VALUE OF COTTON 棉为主的混纺物 C/B (C.B.) CENTER BACK 后中 C/F (C.F.) CENTER FRONT 前中 CAD COMPUTER AIDED DESIGN 电脑辅助设计 CAE COMPUTER AIDED ENGINEERING 电脑辅助工程CAL COMPUTER AIDED LAYOUT 电脑辅助排料 CAM COMPUTER AIDED MANUFACTURE 电脑辅助制造CAP COMPUTER AIDED PATTERN 电脑辅助画样 CBF CENTER BACK FOLD 后中对折 CBL CENTER BACK LINE 后中线 CBN-W CENTER BACK NECK POINT TO WAIST 后颈点至腰CFL CENTER FRONT FOLD 前中对折 CI CORPORATE IDENTIFY 企业标识 CIF COST, INSURANCE & FREIGHT 到岸价 CLR. COLOR 颜色 CMT CUTTING, MAKING, TRIMMING 来料加工 COL. COLOR 颜色 常用服装英语缩写(二) H. HIPS 坐围 HL HIPS LINE 坐围线
会计专业术语中英文对照参考
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计酬劳率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政治理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
船舶种类中英文词典
ｌ. 船舶的种类 (Types of Ships) 船舶的种类很多，通常可根据其用途进行划分，有时也根据需要按不同的要求进行划分。 按航区(navigation area)划分，可将船舶分为极区船(arctic ship),远洋船(ocean going ship),沿海船(coastal vessel)和内河船(inland waterways vessel)。 按航行状态(navigation configuration)划分，可将船舶分为排水型船(displacement ship)和动力支撑型船(dynamic supported craft)。 按机舱(engine room)位置划分，可将船舶分为中机型船(amidships engined ship),舰机型船(stern engined ship)和中艉机型船(amidships/stern engined ship)。 按甲板（deck)的层数划分，可将船舶分为单甲板船( single decked ship)和多层甲板船(multi-decked ship）。 按上层建筑(superstructure)划分，可将船舶分为三岛型船(three island vessel）和平甲板型船（flush deck vessel）等。 从航运生产实际和船员作业需要出发，本书主要按船舶的用途进行区分。 1.1货船 货船(cargo ship)一般称为运输船舶，是按用途及承运的货物的种类进行区分的。 （1）杂货船(general cargo vessel) 主要从事各种包装或无包装的非大宗货物运输的船舶，又称为普通货船，这是最基本的一种货船船型。该类型船的货舱一般分为两层或多层，货舱口处设有起货设备，此类船舶的优点是对货物种类和码头条件的适应性强，但缺点是装卸效率不高。杂货的批量受到货源的限制，此类船舶的载重量一般在1万～2万吨左右（见图1.1.1）。