Liquidation procedures 清算程序senior executives 高层管理Strict fit-and-proper tests 严格的任职资格测试criminal charge刑事犯罪loan approval process贷款审批制度Basel Capital Accord巴塞尔资本协议association bankers银行同业协会transparency透明度Internal controls 内控deposit insurance system存款保险制度Institutional building制度建设bank claim 债权Asset quality 资产质量interest rate liberalization 利率自由化Risk pricing风险定价cross-border capital movement跨国资本流动Financial innovation 金融创新financial legislation 金融立法Bankruptcy law破产法integrated financial markets一体化的金融市场resource allocation资源配置capital market资本市场Stock market股票市场bond market债券市场entity实体Commodity market商品市场written issuance of debts债务的书面证明Financial derivatives market金融衍生品市场futures market期货市场Standardized futures contracts 标准化的期货合同underlying product原生产品option 期权insurance market保险市场foreign exchange market外汇市场primary market一级市场secondary market二级市场paper certificate 面证明Electronic record电子记录over-the-counter market场外交易/柜台交易joint-stock company合资企业go public上市Legal framework法律框架treasury bond 国库券convertible bond可转换的债券warrant 认股权证ETF:Exchange Traded Fund交易所交易基金LOF:Listed Open-ended Fund上市开放式基金closed-end fund封闭式基金Denominated in Chinese currency 以人民币标价的subscribe申购Securities investment fund证券投资基金investment charter投资协议Opening/closing market value 开/收盘价SAR：Special Administrative Region 特别行政区Fixed or variable interest rate固定或变化的利率coupon息票Maturity到期fund sales outlets基金销售点Pre-determined exercise price提前订好的价格Securities Law证券法SOE:state-owned-enterprises国有企业modern enterprise system现代企业制度shareholding corporation股份制企业The examination and approval system检查和审批制度Quota system配额制度verification system检验制度public offerings公开发行raise capital筹资listed company上市公司Diversified investment instruments多元化的投资工具Insurer保险人insured被保险人policyholder保单持有人Insurance policy保单premium保险费Fundamental and particular risk基本险和个别险Pure and speculative risk纯粹风险和投机风险Law of Large Numbers大数法则risk transference 风险转移Mortality table生命表morbidity table健康表universal banking综合银行业务PART 3Foreign exchange control外汇管制state intervention 国家干涉highly centralized foreign exchange control system高度集中的外汇管理体制evolution of the socialist market economy社会主义市场经济改革conditional current account convertibility经常项目的可兑换性unification of exchange market外汇市场的统一adoption of a market based managed floating exchange rate以市场为基础的管理的浮动利率payment in transfer of foreign exchanges外汇转移的支付capital account transaction 资本项目下的交易domestic enterprise国内企业external debt administration外债管理qualified foreign institution investors(QFII)合格的境外机构投资者specified quota规定的配额market access市场准入Chinese-funded and foreign-funded banks中资外资银行Multinational corporations跨国公司cross-border capital transfer跨国资本转移RMB exchange rate regime人民币汇率体制with a reference to参考A basket of currencies一篮子货币spot foreign exchange market即期外汇市场RMB forward and swap contract人民币远期、掉期交易Forward trade 远期交易balance of payment收支平衡Regulations on Foreign Exchange Administration关于外汇管理的规定State Administration of Foreign Exchange（SAFE）国家外汇管理局Non-resident bank非居民银行designated transaction指定的交易Payment voucher支付凭证banknote and coin纸币和铸币Negotiable instrument可转换的票据bank certificate of deposit银行存款凭证certificate of postal savings邮政储蓄凭证Securities denominated in foreign currencies外币债券Super-national currencies超国家货币Special Drawing Rights(SDR)特别提款权Foreign currency is prohibited from being calculated and shall not be quoted for pricing or settlement禁止外币流通、计价和结算Dual exchange rate双轨汇率market supply and demand市场供需Formation mechanism形成机制floating band浮动幅度Corresponding weight相应的权重Multilateral exchange rate indexes of RMB人民币的多边汇率指数One-way speculation单边投机business day营业日Middle price中间价central parity中间价China’s trade surplus degree中国贸易盈余度enquire price询价Weighted average权重平均价working capital营运资本asset and liability ratios资产和负债的比率balance assets资产负债表income statements损益表business license营业执照foreign exchange claim and liabilities外汇债权债务Administration of Industry and Commerce工商局Receipts and payments scope收支X围Quotas of foreign exchange in current account retained外汇留存额度Postal remittance邮政汇款international contracting国际承包Deposit and withdrawal存取款external borrowing外债借款Principal of domestic本金external foreign exchange liabilities外汇负债The balance ceiling of the account账户余额上限Annual inspection年检cross use of the accounts交叉使用账户Commercial bills商业票据flight of foreign exchange逃汇Fraudulent obtainment of foreign exchange骗汇Verification system审核制度declaration for export出口报关Clearance清关declaration form报关表discretion自由裁制权Control of annual quota年额度控制compensation trade补偿贸易external borrowing in loans对外贷款export credit出口信贷ratio of net-to-total assets净资产比总资产external guarantee对外担保stand-by letters of credit备用信用证promissory notes本票mortgage on real properties房地产抵押hypothecation on movables质押obligation of repayment还款义务foreign exchange revenue外汇收入loss-making enterprise亏损企业registration system for external debt外汇登记制度on a regular basis定期的case-by-case basis逐笔的registration certificate for external debt外债登记证open debt service account开立债务服务账户embassies and consulates大使馆和领事馆dependent家属legal entity法人实体affiliated to附属于military establishment军队企业By-Laws附则unrestricted convertibility自由兑换arbitrage套汇Take note of记下dealing system交易系统remote control远程控制current quotation最新标价cross rate套算汇率，交叉汇率volatility波动性，脆弱性volume traded in the market市场的交易量foreign exchange quotation外汇标价direct quotation直接标价portfolio资产组合indirect quotation间接标价foreign direct investment外国直接投资European terms欧洲标价法cross currency交叉货币Long position多头short position空头working balance营运资本Foreign correspondence外国往来行overdraw透支Debit balance借方余额working（credit）balance贷方余额Nostro account往账vostro account来账delivery交割dealer position交易商头寸exposure敞口风险value date交割日currency exposure货币敞口风险settle value交割日net basis净值spot transaction即期交易premium升水；保险费；discount贴水outright operation纯粹的即期交易cover/hedge规避securities investment证券投资medium-or long-term中长期weak currency弱币hard currency硬通货square保值overnight swap（O/N）隔夜掉期tomorrow next swap明后掉期spot next swap（S/N）今明掉期week end swap周末掉期Bretton Woods Agreement布雷顿森林体系fluctuation波动Call option买权put option卖权strike price成交价格Expiry date到期日Part4 AccountingFinancial accounting财务会计Business activity经营活动，业务活动Financial statement财务报表In monetary amount货币金额Bookkeeping记账Bank account银行账户Job prospect工作前景Merchandise inventory商品库存Creditor债权人Start a new venture创业Business press商业出版物Make a loan发放贷款Projection推算，预测Investing public投资大众Taxing authority税务机关Sales tax销售税Income tax所得税Non-profit organization非营利组织Profit-oriented business利润导向型企业Budget预算Payroll工资Labor union公会Make wage demand工资需求Improved profit picture改善的利润状况Economic recession经济衰退Standard of living生活水平Public accounting公共会计Audit审计Certified Public Accountant（CPA）注册会计师Generally accepted accounting principle(GAAP)公众会计准则Tax accounting税收会计Federal income tax rate联邦所得税率Management consulting管理咨询Private accounting企业会计Flow chart流程图表Internal auditing内部审计Internal auditor内部审计时The general public公众Cost accounting成本会计T/T Telegraphic Transfer电汇D/D Demand Draft票汇M/T Mail Transfer信汇Government regulation国家监管机构Accounting practice会计实务Conceptual framework理论框架Financial Accounting Standards Board财务会计标准委员会Entity concept主题概念Cost principle成本原则The going concern concept持续经营理念The stable monetary unit concept稳定货币单位概念Real estate professional房地产专家Be going out of business破产Historical cost历史成本加The medium of exchange交换的媒介Inflation通货膨胀Purchasing power购买力Accounting equation会计等式Assets=Liabilities+ Owner’s equity资产=负债+所有者权益On the books账面上Buy on credit赊销Account receivable应收账款Note receivable应收票据Account payable应付账款Note payable应付票据A shortage of cash现金短缺Current assets流动资产Due date到期日Current liability流动负债Salary payable应付工资Unearned revenue预收收入Installment分期付款Double entry bookkeeping system复式记账法Single entry bookkeeping system单式记账法Debit借记credit贷记Journal entries日记账Ledger分类账General ledger总分类账Subsidiary ledger明细分类账Inventory存货Accounting item会计科目Value received增加Value parted with减少Undistributed earnings未分配收益Retained earnings留存收益Net worth净值Doubtful accounts呆账Net of allowance of doubtful accounts呆帐准备金的净值Prepaid expense预付费用Less accumulated depreciation累计折旧费Depreciation折旧费Income tax payable应付所得税Mortgage payable应付抵押贷款Common stock普通股Par value面值Paid in capital in excess of par股本溢价Dividend红利Accrual basis权责发生制Cash basis收付实现制break even concept保本概念C-V-P（cost-volume-profit）analysis本量利益分析Cost behavior成本习性Present value现值Final value终值In proportion to按比例的Variable cost可变成本Direct materials直接材料Sales commissions销售费用Sales volume销售量Fixed costs固定成本Cost per unit单位成本Semi-variable or mixed costs半变动成本Functional income statement职能损益表Contribution margin income statement贡献毛利损益表Gross margin=sales revenue-costs of goods sold毛利=销售收入-商品销售成本Production volume生产量Target net income目标净收入Net sales revenue净销售收入Cost of goods sold商品销售成本Selling and administrative expense销售和管理费用Managerial accounting管理会计Internal rate of return内部收益率Equity financing股权融资Debt financing债务融资Make additional contribution追加股本Deferred income tax递延应付所得税Lease obligation长期租赁Net present value method净现值法Payback method回收期法Quantitative量化Qualitative定性Salvage value残值Hurdle rate标准回报率Amortization expense本带摊销Depletion递耗费用Perpetual inventory method永续盘存法Chart of account会计科目Fee income手续费Provision for loan losses贷款损失准备金Extraordinary item额外项，特别项Accrual ledger应计账户Recruitment招聘Account reconciliation余额调节Deposit in transit在途存款Outstanding check未兑现支票Outstanding items未达账项Bank charge银行手续费Notes collected托收票据Controller总会计师Post 过账Teller出纳员Daily balance sheet日余额表Daily trail日试算平衡Due from bank存放同业Due to bank同业贷项Bank statement银行对账表Mirror account对照账户Description摘要Date item closed结账日期Provision预留款，准备金Commission income佣金收入Profit before taxation税前利润Money transmission fee货币周转费Clearing fee清算费用Private placement fee个人理财服务费Fees for guarantee and performance bond facilities履约保函费Fees for corporate advice业务咨询费Overdraw，overdraft透支Sub accounts次级账户Custodianship service保管费Variable interest rate变动利率Fixed interest rate固定利率Interest bearing bank deposit 带息存款Personnel costs员工费用Premise costs场地费Data processing costs数据处理费Liquid assets/floating assets流动资产Current balances存款余额Money at call短期放款Certificates of deposit存单Bullion金银Trading assets交易资产，营业资产Investment securities投资证券Face value票面价值Advances account预付款账户Syndicated loans辛迪加贷款Bridging loans过渡型贷款Revolving credit loan可循环的信贷Accrued interest应计利息Share capital股权资本Loan capital贷款资本Recovery还款General provision一般损失准备金Specific provision 特殊损失准备金The dual currency accounting system双重货币会计体系The multiple currency accounting system多重货币会计体系Contingent ledger临时性账户At the beginning and end of the period期初和期末Year-end balance年末余额。