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1、前言 在我上学时，几乎很难找到财会金融方面的词典。时至今日，经常有同事和学生让我推荐一本好的专业词典，然而我依然在 探索。尽管市面上有多个版本，但尚缺乏较全面的、英英或英汉兼有的财经类词典。十多年前，我就着手编写这本财经专业词 典，以期服务广大财经专业人员。 随着改革开放的深入，随着中国经济与世界经济的交互融合，高等教育的“世界化”“外语化”趋势越加明显。其中，最典 型的就是考研、考博对英语的要求越来越高，甚至有人不无夸张地说考研、考博就是考英语。当然，这么说未免有失偏颇，但从 中足见英语的重要性。对于财经专业人员来说，全球化日益明显，其表现也越为迅速。比如，金融可以说是“没有国界”的，发 生
2、在纽约的小小异动，将很快传至并影响中国市场，甚至比影响美国本土地区市场都要快；再比如，会计领域相关准则已实现与 国际准则持续性趋同或等效；等等。所有这些，都要求从业人员必须提高英语水平，以适应这一趋势。 一本全面的、实用的词典，无疑将给读者带来事半功倍的效果。 本词典具有如下鲜明的特点。 1.源自实践。本词典源自近20年的教学与科研实践，成果斐然。21世纪初，我们成立了经济学（国际贸易）、会计学、工 商管理等专业的“全英语教学实验班”或“双语教学实验班”，所有教学环节（包括教材、课堂教学、作业、测验等）均采用英 语语言进行，英语占比80%以上（全英语教学）或50%以上（双语教学）。2007年，
3、“全英语教学实验区”获批为“国家级人 才培养模式创新实验区”；2008年，专业核心课“中级财务会计”（Intermediate Financial Accounting）获批为“国家级双 语示范课程”；“证券投资学”是国家级精品课程，获得教育部和北京市教育教学成果奖等。 2.内容全面，便于查阅。本词典收录近20000词条，涵盖了会计、财务、审计、金融、保险、税收、贸易等经济类、管理类 专业，可以满足财经类相关专业人员的需求。 3.实用性强。本词典采用英汉、英英双向模式：先给出词条的中文释义，然后用英语加以诠释。这样做，既满足了直接查阅 中文含义的需要，又达到了通过英语解释更深层学习相关知识的效
4、果，可以使读者快速提升专业英语水平。 4.成书时间长，参与人员广泛。本词典经历了十多年扎实的成书过程，每个环节都被赋予了极大的热情和耐心，包括策划、 搜集资料、编辑录入、反复修改、论证、排版、语校、审定及统稿等。先后有30多人参与，每半年举行一次讨论会。参与者 中，有金融财会专业人员，有以英语为母语者，有海外访学的教授和博士后，也有在美国、英国、爱尔兰、加拿大、澳大利亚、 中国香港等国家和地区深造的博士和硕士；他们中，既有企业实务精英，也有国内外高校的专家学者，他们是Matthew Hill、 Vivian McDonald、Heiner Schmitz、Faye Anderson、Wilma
5、 Sanchez、Joanne Goerts、Jon Nesvig、Dost Khan、 James Motz、Riley Brooks、Ross Knoll、David Lee、马冰妍、段文譞、拓万敏、张静楠、妥敏、马冰阳、闫阳、胡洋洋、蒋 兆华、梁村、沈茜、沙亚美、马海云、周凡雅、宿珂、丛夕涵、吴堃、刘晓玉、刘晓哲、赵亚娟、张成成、李明晓等。参与本词 典英语语言润色、校对的专家分别是美国明尼苏达大学德鲁斯校区教授Alan C.Roine博士、北伊利诺伊大学教授Chih-Chen Lee、东肯塔基大学教授Ed David Fenton博士等。 5.适合对象广泛。本词典适合会计、财务、审计、金
6、融、保险、税收、贸易等经济类、管理类专业的高校教师、研究生、本 科生，企业财会人员，事务所等中介咨询公司，财政、税收、证监、银监、保监、审计等政府机构，也适合相关专业资格考试， 比如CPA、CTA、CPV、FECT、AICPA、BEC、ACCA、TOEIC、ACA、CMA、CCBP、SAC、CIA、CIIA、CFA、ChFP等。本 词典力争成为专业人员的“案头必备”。 一本好书，是作者、出版者和读者之间互动的产物。本词典的出版得到了机械工业出版社华章公司的大力支持，尤其是策划 编辑马斌老师、责任编辑程琨老师提出了诸多建设性的建议，并付诸极大的热情和耐心，可以说，没有她们就没有这本词典的诞 生。
7、 本词典的出版是一个新的起点，期盼读者的意见和建议，以便改进。 马建威 2015年6月28日 使用说明 1.单词条。所有词条均按词语首字母排序，而不是以字母顺序排列，即多字词按每个单词的首字母先后顺序排列，两单词中 间的空格被视为优先于任何字母。例如，“A trust”排在“AAA”之前，因为“A trust”中A之后的空格优先于“AAA”中首 个A之后的“A”。同理，“poll tax”，排在“pollution”之前。 2.组词条。财经英语有这样一个特点：单个词语与不同的词语搭配，组合词条的含义往往发生变化。本词典收录许多这样的 组合词条，并基于这一特点将其称为“组词条”。同单个词条排序相
8、同，组词条也按单词字母进行排序。例如，“detection risk”与“detective control”两个组词条的首词不同，则按照首词排序，即“detection risk”在前，而“detective control”在后；又如，“detail account”与“detail ledger”两个组词条的首词相同而第二个词不同，则按照第二个词排 序，即“detail account”在“detail ledger”之前；如果前两个单词相同，而第三个单词不同，其排序以此类推。 3.缩略语的处置。本词典对缩略语采用直接列示的方式，在英语释义的时候加以解释。例如，ABC，在英语释义时解释
9、为“abbreviation for activity-based costing”，即“作业成本计算法”；再如，POP，英文释义“abbreviation for public offering price”，即“公开发行价值”。FCFF，英文释义“abbreviation for free cash flow for the firm”，即“企业自由 现金流”。 4.列举方式的处置。本词典有以下两种列举方式。 （1）词条解释的时候列举的处置：一个词条，有两个或以上的释义，此时的中文释义和英文释义将同时对应列举每个释 义，并用“1，2，3”隔开。例如，loss有两个释义，所以中英文释义分别列
10、举为“1.损失，亏损；2.损耗”和“1.excess of expenditure over income.2.decrease in value.”；再如，code有两个释义，则分别列举为“1.代号，代码；2.法规，守 则”和“puter program written in a programming language as opposed to in a natural language（such as English）.2.collection of laws or rules pertaining to a specific activity or subject.”。 （2）词条本
11、身有一个释义，单为了解释说明该词条需要列举两个或以上的事物，则在英文释义的时候列举。例如，loss exposure的中文释义为“损失暴露程度”，英文释义为“in insurance，areas in which the risk of loss exists.”，为了进一 步解释说明，在英文释义时列举了四个风险领域“four loss risk areas are：（1）property；（2）income；（3）legal vulnerability；and（4）key personnel in an organization.”；再如，transaction cost的中文释义为“交易成
12、本”，英文释 义有两个层面的理解：“1.a fee charged by a financial intermediary such as a bank，broker，or underwriter.2.economics：the cost associated with exchange of goods or services and incurred in overcoming market imperfections.”。 5.大小写的处置。除专有名词、缩略语之外，所有词条的词目均小写；所有的英文释义的首字母大写。例如，OBSF，作为 一个缩略语，大写；再如，United Commerc
13、ial Bank，作为专用名词，大写；再如，UNCITRAL，既作为专用名词又作为缩略 语，大写。 AZ A 401kPlan 401（k）计划 a 401k plan is an employee retirement plan which many companies offer as an option for employees.Under a 401k plan the employee has the option of contributing a certain portion of their income toward the 401k savings account，wh
14、ich is either a company-directed or self-directed portfolio of assets like stocks，bonds and mutual funds.Many companies offer some form of 401k contribution matching，which means the company will contribute to the workers 401k account if the workers contribute to it themselves. a grand 1000美元 one tho
15、usand dollars. a lump sum 一次总付的金额 a lump sum is a single payment of money，as opposed to a series of payments made over time（such as an annuity）. A share A股，甲类股份 ordinary shares in a company that usually do not carry voting right. a three-box reversal criterion 三盒子价格反标准，价格反转标准 a term used in the Poin
16、t and Figure Chart to show the sharp reversal of the price. A trust A信托 1.an arrangement in which a person or an organization manages someone elses money or property.2.money or property that someone manages for a person or an organization according to a legal arrangement.3.an organization that manag
17、es money or property so that it can help other people or organizations. AAA 美国会计学会 abbreviation for the American Accounting Association. AAA Awards 美国会计学会学术奖金 the prize awards by American Accounting Association granted promotes worldwide excellence in accounting education，research and practice for t
18、he academic achievement. AAA Committees 美国会计学会下属委员会 the subcommittees of American Accounting Association which promotes worldwide excellence in accounting education，research and practice. AAFA Member Firms 美国财务和会计协会会员事务所 AAFA means the American Association of Finance & Accounting.The member firms ar
19、e those in the alliance. AAPA 特许公共会计师协会 abbre-viation for Association of Authorized Public Accountants. AAR 保一切险 abbreviation for against all risks. AAT-Home 英国会计技术人员协会互联网 the Internet of British Association of Accounting Technicians. Abacus 算盘杂志 semi-annual accounting research journal（founded in 19
20、65）published by the Sydney University Press，edited by the University of Sydney，Department of Accounting.The subject matter covers all areas of accounting including international accounting. abacus 算盘 instrument of ancient origin used to perform arithmetic calculations by sliding counters along rods
21、or in grooves. abandon 委付，投保，放弃 refers to the decision not to exercise an option or，sometimes，a clause.It may also refer to the intentional or unintentional lack of use，maintenance or affirmation process about assets.These assets may include securities，bank accounts，refunds，trademarks and so on.In s
22、uch cases，the property can go to a jurisdiction such as a state or federal government. abandoned assets 废弃资产 assets scrapped by law. abandoned lease cost 废弃租约成本，放弃租赁费用 leave the cost of the rent. abandoned property 委付财产，废弃财产，已放弃产权财产 the property that is no longer under the direct care of its owner.
23、abandoned vessel 委付船，弃船 means a vessel that has been relinquished，left，or given up by the lawful owner without the intention to later resume any right or interest in the vessel. abandonee 被委付人 if a person temporarily or permanently claims the property with permission，he is called the abandonee.Claim
24、ing the property without permission is called squatting. abandoner 放弃者，委付者 one who abandons. abandonment charges 废弃费用 voluntary surrender of property，owned or leased，without naming a successor as owner or tenant.The property will generally revert to a person holding a prior interest or，in cases wher
25、e no owner is apparent，to the state. abandonment clause 弃船条款，委付条款 a clause in a property insurance contract that，under certain circumstances，permits the property owner to abandon lost or damaged property and still claim a full settlement amount. abandonment decision 废弃决策 the passing of judgment on a
26、n issue under consideration that is fully and completely relinquishing ownership. abandonment loss 废弃损失 the Internal Revenue Code of the United States considers an abandonment of property as a disposition of a capital asset and this triggers a capital gain or capital loss.The exact calculation of ga
27、in or loss on the abandonment depends on several factors，including the holding period and basis of the property. abandonment of contract 废弃合同，不承认合同，撤销合同 a legal agreement between two parties in which each agrees to do，make，buy，or sell a good or service，or in which one party grants is fully and compl
28、etely relinquishing ownership. abandonment of obsolete products 淘汰过时产品 the obsolete products that is fully and completely relinquishing ownership. abandonment of ship 船舶委付，弃船 the ship that is fully and completely relinquishing ownership. abandonment of voyage 放弃航次 the voyage that is fully and comple
29、tely relinquishing ownership. abandonment stage （产品寿命的）更替期 a particular point in time during a process of abandonment. abandonment value 放弃价值，清算价值 the value that can be realized by terminating a business project or disposing of a business before its anticipated maturity. abandonment 委付，报废，放弃 volun-t
30、ary surrender of property，owned or leased，without naming a successor as owner or tenant.The property will generally revert to a person holding a prior interest or，in cases where no owner is apparent，to the state. abate a price 还价 a reduction or decrease of the price.Also known as bargain. abatement
31、claim 减价要求 a demand of reducing or decreasing the price of certain products. abatement cost 减轻污染成本 a cost incurred by firms for the removal or reduction of a negative by product they themselves have created. abatement of tax 减税，减扣免税额 a tax abatement is a temporary reduction or complete removal of ta
32、x. abatement 减（免）税，打折扣，冲销，返销部分或全部 complete or partial cancellation of a levy imposed by a governmental unit.Abatements usually apply to tax levies，special assessments，and service charges. abbreviated accounts 1.简化账户；2.简式会计报表 1.a version of a companys annual accounts that a small or medium sized comp
33、any can file with the Registrar of companies，instead of a full version.2.shortened but audited financial statement that a qualifying small or medium firm is allowed to file with registrar of companies in the UK. abbreviated financial statement 简略财务报表 statement of Net Sales and Expenses for the I/SP
34、Business pursuant to the requirements of Rule 3-05of Regulation S-X. ABC 作业成本计算法 abbreviation for activity-based costing. ABC analysis ABC分析法 in an ABC analysis，cost accountants determine the activities required to provide a service，group overhead costs into pools related to the activities performed
35、，then assign these costs based upon the level of production relative to the activity measures. ABC classification ABC分类法 ABC-classification groups a range of items（finished products，customers，http:/ path=/openresources/teach_ebook/uncompressed/15384/OEBPS/Text/.）into 3categories（A，B，C），where each ca
36、tegory should be handled in a different way. ABC control system ABC存货控制制度 a control system based on ABC. ABC method of analysis ABC分析法 management method that categorizes items in terms of importance.Thus，more emphasis is placed on higher dollar value items（“A”s）than on lesser dollar value items（“B”s
37、），while the least important items（“C”s）receive the least time and attention.Inventory should be analyzed frequently when using the ABC method.The procedure for ABC analysis follows：（1）separate finished goods into types（chairs of different models，and so on）；separate raw materials into types（screws，nu
38、ts，and so on）.（2）calculate the annual dollar usage for each type of inventory（multiply the unit cost by the expected future annual usage）.（3）rank each inventory type from highest to lowest，based on annual dollar usage. （4）classify the inventory as A-the top 20%；B-the next 30%；and C-the last 50%of do
39、llars usage，respectively. （5）tag the inventory with its appropriate ABC classification and record those classifications in the item inventory master records. ABC system 分级存货控制制度 it is an accounting system that assigns costs to products or services based on the resources they consume. ABC transaction
40、 ABC交易 activity Based CostingABCis a costing system that identifies the various activities performed in a firm and uses multiple cost drivers（non-volume as well as the volume based cost drivers）to assign overhead costs（or indirect costs）to products.ABC recognizes the causal relationship of cost driv
41、ers with activities.This word means the transactions doing by ABC. ABC universal commercial telegraphic code ABC世界商务电码 usually used for ship owners，bankers，merchants，brokers，underwriters，solicitors，engineers，forwarding agents，and tourists.Also general code is suitable for everyone with the attributi
42、on of simplicity and economy palpable，and secrecy absolute. ABCD budget making ABCD预算编制 a special kind of budget made by a methodology that seeks to uncover and highlight the strengths within communities. abend 异常结束，非正常中断 abnor-mal end of task，a sudden failure of a computer program. aberration curve
43、 非正态曲线，像差曲线 spherical aberration of the relationship between the lens aperture and mathematics coordinate curve. abeyance 1.中止，暂搁；2.所有权未定 1.temporary inactivity or nonoperation.2.a condition in which legal ownership of an estate has not been established. ABFM Charter and Bylaw 预算编制和财政管理协会章程 the code
44、 of the Association for Budgeting and Financial Management. ABFM Publication 预算编制和财政管理协会出版物 the publication from the Association for Budgeting and Financial Management. ABI Membership 美国破产学会会员资格 an individual or firms right to enter American Bankruptcy Institute. ABI Mission 美国破产学会宗旨 a specific duty
45、 assigned to American Bankruptcy Institute. ABI World 美国破产学会网站 in-volving or extending throughout the entire world of American Bankruptcy Institute. abide by contract 遵守合同 to stay in the position of a written legal agreement between two people or businesses that says what each must do for the other
46、or give to the other. ability to bear criterion 承受能力标准 a standard that is used for the fact of being able to bear something. ability to borrow overseas 借入能力，举债能力 the fact of being able to receive and use something that belongs to someone else，and promise to give it back to them later；to borrow money
47、，especially from a bank，and agree to pay it back at a particular time.Money that you borrow is called a loan；to borrow books from a library and agree to take them back at a particular time. ability to receive orders 接受订单能力 the capacity to take the requirement from the customers. ability to repay in
48、foreign exchange 外汇偿付能力 an individuals financial capacity to make good on a debt in foreign exchange.Specifically，the phrase“ability to repay”was used in the 2010Dodd-Frank Wall Street Reform and Consumer Protection Act in Title XIV，the Mortgage Reform and Anti-Predatory Lending Act，to describe the
49、requirement that mortgage originators substantiate that potential borrowers can afford the mortgage they are applying for.Originators are required to look at a borrowers total current income and existing debt，for example，to make sure that the existing debt plus the potential mortgage debt，property taxes and required insurance do not exceed a stated percentage of the borrowers income. ability to service debt 偿债能力 the fact of being able to pay back what is owed to others. ability-to-pay basis 支付能力基准，负税能力基准 the standard of the capacity of the