财经英语词汇
associate company (n.) a company of which more than 20%, but less than 51% of the share capital is held by another company .联营公司 [例] This firm is an associate company , not a holding company. current assets (n.) assets in daily use by a business 流动资产 fixed assets (n.) property and machinery固定资产 [例] Plants and machines are fixed assets.
frozen assets (n.) assets which cannot be sold, usually because there is a dispute冻结资产
intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)无形资产
liquid assets (n.) cash or bills which can be easily converted into cash流动资产
[例] The amount of liquid assets is important to a company.
tangible assets (n.) assets which can be seen (such as property, machinery etc.)有形资产
at par ( adj/ adv) of a share or other security that has the same value on the market as the value written on the share itself 平价（市值等于票面值）
[例] She bought the shares at par.
ATM (n.) automatic teller machine 自动取款机
[例] You can draw cash from any ATM at any time in Shanghai by using this Visa Card. [同义词] cashpoint
attempt 1.(n.) trial, effort努力、尝试
[例] We have made an attempt to enter a new market. 2. (v.) try
attn (abbr) for the attentin of交由某人亲启
[例] He wrote ATTN Mr.Johnson. on the envelop.
auction (n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍卖 [例] He sold his villa in the auction at 200,000 dollars.
auction (v.) to sell something to the person who makes the highest offer; sell something by auction拍卖 [例] His house was auctioned last week.
audio-conference (n.) a meeting with people who cannot all be together at the same time, using audio (telephone) equipment 电话会议 [例] The scheduled meeting has been cancelled for SARS, and we are
planning to hold an audio-conference next week. audit (n.) examination of the accounts of a company审计
[例] We require an audit confirmation from your account opening bank.
auditing (n.) official process of checking the accounts of a company to see if they represent a true picture审计
[例] The bank is under its annual internal auditing. auditor (n.) person who audits审计员
authenticate (v.) proof that something is real or true 认证
[例] You should ask a skilled attorney to authenticate the signature at
the bottom of this document in case that it is a forged one. [同义词] certify
average 1. (n.) the number which is calculated by adding several figures together and then divided by the number of figures均数 [例] The sales average has been around 250 units. [同义词] mean
2. (adj.) middle平均的 [例] the average price
averaging (n.) trading shares from the same company at different prices at the same time 股票平均买卖法
[例] Average can maintain the price of a security. awareness (n.) being conscious of something知道 [例] He has no awareness about the transaction. axe 1.(v) remove or dismiss somebody 解雇
[例] Several thousand of jobs will be axed next month due to the great depression.
[同义词] dismiss ,sack, lay off ,fire 2.(n)removal or dismissal 解雇
[例] I will under the axe if I can t reach the sales goal this year. B
back 1. (n.) opposite of front背面
[例] Please sign the cheque on the back. [同义词] rear, reverse
2. (adj.) from the past过去的、拖欠的 [例] We have a lot of back orders. 3. (v.) support资助
[例] The bank backed my new venture. [同义词] support, encourage
backdate (v.) to put a date on a document that is earlier than the real date, so that it is valid from that earlier date 倒填日期 [例] He backdated the bill so that it can be valid. [同义词] antedate
back order (n.) an order for goods that have not yet been produced or supplied积压定单
[例] After a long vacation, I found myself in a huge stack of back orders.
[同义词] backlog
back out (v) to give up or not do something after agreeing to do it不履行
[例] You will be charged for sure if you back out of the contract. [同义词] default
backer (n.) person who supports financially资助者 [例] The company has some big backers. [同义词] patron, sponsor, benefactor
backing (n.) support, usually financial one资助
[例] Strong governmental baking makes the project very profitable.
backhander (n. inf.) a bribe, money given under the table贿赂
[例] The chief director was arrested for his involvement in some backhander affairs. [同义词] bribe
backlog (n.) build-up of work or orders which have not been processed积压的工作（或订单）
[例] The failure of the project was due to backlog of superior orders. back up support 支持
[例] You should back up all claims you make.
back-up( back up ) (n,v) to make a cope in case the original one is lost or damaged 备份
[例] I made a back-up of that document in case of some unforeseen damage to it.
bad debt (n.) debt which will not be paid呆帐
[例] The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.
bad faith (n.) having a dishonest intention 欺诈
[例] Bad faith will bring disasters to a cooperation in the long run. [反义词] integrity ，good-will
balance (n.) amount which makes the total credits and debits equal收支平衡（差额）、结余
[例] Additional balance statement will charge 10 USD. [同义词] equilibrium, equipoise, evenness
balance of payments (n.) international financial position of a country (account of imports, exports and invisible earnings)贸易收支差额
balance sheet (n.) statement of the financial position of a company or business at a certain moment资产平衡表
ban (v) to forbid something ; to forbid someone to do something 禁止 [例] Public advertisement on tobacco is banned in China, but some crafty tobacco companies are successful in circumventing this ban. [同义词] forbid
bank (v) to deposit something in a bank 存入
[例] You have to bank a certain amount of money in order to avoid being overdrawn. [同义词] deposit
BA (bank acceptance ) a bill of exchange that is accepted by a bank for
