ACRONYM DEFINITIONS
bank interest 银行利息 bank line 银行信用额度 bank loan 银行借款 bank rate 银行贴现率 bank reserve 银行准备金
bank’s buying rate 银行买价 bank’s call loan 银行同行拆借 bank’s selling rate 银行卖价 clearing bank 清算银行 commercial bank 商业银行 cooperative bank 合作银行 mortgage bank 抵押银行 Banking 金融，银行业
banking institution 金融机构 Banking Law 银行法 banking sector 银行部门 Check 检查，核对，支票 check account 支票帐户 check for transfer 转帐支票 check up account 对帐 Cheque 支票
Credit 信用，信贷
credit agency 信贷机构 credit analysis 信用分析 credit and loan 信贷 credit bank 信贷银行 credit capacity 信贷能力 credit capital 信贷资金 credit card 信用卡 credit crisis 信贷危机 credit rating 信用评级 credit risk 信贷风险
credit standing 商业信誉 credit union 信用社
rural credit cooperatives 农村信用社 urban credit cooperatives 城市信用社 Creditor 债权人
creditor bank 债权银行 creditor country 债权国
creditor of bankruptcy 破产债权人 creditor’s equity 债权人权益 creditor’s meeting 债权人大会
secured creditors’ committee 有抵押债权人委员会 unsecured creditors’ committee 无抵押债权人委员会 Crisis 危机
crisis export 转嫁危机
crisis of confidence 信任危机 Cumulative 累积的
cumulative balance 累积余额
cumulative preference share 累积优先股份
ACRONYM DEFINITIONS
Currency 货币
currency crisis 货币危机
currency devaluation 货币贬值 currency revaluation 货币增值 Discount 贴现，折扣，减价 debt discount 债务贴现 discount bank 贴现银行
discount bond 按面值折价发行的债券 discount cash flow 现金收支折现法 discount factors 贴现系数表 discount for cash 贴现 discount interest 贴现利息 discount liability 折价债务 discount loan 贴现贷款 discount market 贴现市场 discount method 折扣方法 discount of bill 票据贴现 discount on share 股票折价 discount on stock 股本折价 discount rate 贴现率，折扣率 discount securities 折扣证券 Discounted 已贴现的，已折扣的
discounted cash flow technique 现金流量折现法 discounted present value 贴现后的现值 Interest 利息，股利
interest free deposit 无息存款 interest free loan 无息贷款 interest income 利息收益 interest on principal 本息
interest rate on deposits 存款利率 interest rate risk 利率风险 interest-rate cuts 利率下调
interest-rate reductions 利率下调 Loan 贷款，借贷，借款 loan bank 贷款银行 loan capital 借贷资本 loan financing 贷款筹措 loan fund 贷款基金
loan guarantee 贷款担保 loan interest 贷款利息 loan receivable 应收贷款
loan-deposit ratio 贷款存款比率
allocations of special drawing rights 特别提款权分配额 Duty关税
Dumping 倾销
dumoing code 反倾销法案 dumoing duty 倾销税 dumping export 倾销出口 dumping price 倾销价格 Duration 期限
ACRONYM DEFINITIONS
Duty 关税
countervailing duty 分倾销性关税 duty drawback 关税退税 duty free 免税
merger and acquisition兼并与收购 Acquiring enterprise 购方企业
Acquisition （公司间的）收购，获得 acquisition agreement 收购协议 acquisition approach 收购方法 acquisition criteria 收购标准 acquisition cost 收购成本 acquisition price 收购价格 acquisition process 收购过程 acquisition program 收购程序 acquisition value 购置价值 friendly acquisition 善意收购 (hostile takeover) 敌意收购
internal acquisition team 内部收购小组 international acquisition 国际收购 Horizontal 水平的，横向的 horizontal acquisition 横向收购
horizontal combination 横向合并，同行业合并 horizontal integration 横向联合 horizontal merger 横向兼并 Vertical 垂直的，纵向的 vertical acquisition 纵向收购 vertical consolidation 纵向合并 vertical integration 纵向合并 vertical merger 纵向兼并
Leverage 杠杆作用，借贷机会
Leveraged buy-out (LBO’s) 杠杆收购 Leveraged lease 杠杆租赁 Bankrupt破产
bankrupt’s assets 破产者的财产 Bankruptcy 破产
act of bankruptcy 破产法案
arrangement in bankruptcy court 迫产法庭调解 bankruptcy administrator 破产管理人 bankruptcy amendment act 破产修正案
bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）
bankruptcy code chapter 11--- reorganization 破产法第11章 (重组） bankruptcy court 破产法院 bankruptcy debtor 破产债务人 bankruptcy judge 破产判决 bankruptcy law 破产法
bankruptcy notice 破产公告 bankruptcy ordinance 破产条例 bankruptcy petition 要求宣布破产 bankruptcy proceedings 破产程序 bankruptcy rules 破产规定
ACRONYM DEFINITIONS
bankruptcy trustee 破产受托人 declaration of bankruptcy 宣布破产 bankrupt’s assets 破产者的财产 Bankruptcy 破产
act of bankruptcy 破产法案
arrangement in bankruptcy court 迫产法庭调解 bankruptcy administrator 破产管理人 bankruptcy amendment act 破产修正案
bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）
bankruptcy code chapter 11--- reorganization 破产法第11章 (重组） bankruptcy court 破产法院 bankruptcy debtor 破产债务人 bankruptcy judge 破产判决 bankruptcy law 破产法
bankruptcy notice 破产公告 bankruptcy ordinance 破产条例 bankruptcy petition 要求宣布破产 bankruptcy proceedings 破产程序 bankruptcy rules 破产规定 bankruptcy trustee 破产受托人 declaration of bankruptcy 宣布破产
Date 日期
date of acquisition 购置日期，收购日期 date of issue 发行日期 Deadline 最后期限 Deal 交易
deal negotiation 交易谈判 forward deal 期货交易 Dealer 经纪人，零售商 Dealing 交易，买卖
Debenture 信用债券，海关退税 Debit 借方
debit and credit 借方和贷方 debit balance 借方结余 Debt 债务，负债 book debt 帐面负债 debt burden 债务负担 debt capacity 借债能力
debt capital market 债务资本市场 debt conversion 发新债换旧债 debt due 负债到期
debt equity rario 负债产权比率 debt-equity swap 负债权益交换 debt financing 举债筹资 debt instrument 债务证券 debt paying ability 偿债能力
debt provable in bankruptcy 可证明的破产债务 debt security 债务证券 debt service fund 偿债基金