English: 英汉微型金融词典 English-Chinese Microfinance Glossary
PDF: English-Chinese Microfinance Glossary
来源:https://documents.shihang.org/zh/publication/documents-reports/documentdetail/654331468158999764/english-chinese-glossary-of-the-microfinance-terms-july-2008
英汉微型金融词典
English-Chinese Microfinance Glossary, July 2008
A absorption accounting Equivalent: full-cost accounting. 归纳记账法 等同于:全额成本记账法 abusive lending accelerated depreciation (of an asset) acceleration of maturity Equivalent: prematuring. 滥发贷款 (资产的)加速折旧法,快速折旧法 加速偿付 等同于:提前偿付 account 账户、会计科目、账目 account balance 账户余额、帐户结余 account certification 会计证书 account entry Equivalents: accounting entry, entry, journal entry. 会计分录 是指在经济账上对经纪业务的所作的纪录。 等同于:日记账分录,流水分录 account holder 账户持有人 accountancy Equivalent: accounting. 会计学 是指会计的理论和实论。 accountant 会计师, 会计员 accounting 会计 accounting and internal control system 会计和内控系统 accounting base 会计基础。指会计实务所依据的会计准则,会计基础假定 accounting period 会计期间 accounting practice 核算惯例、会计实务。指会计人员在日常工作中所使用的会计程序和方法 accounting prescriptions 会计准则 Accounting procedure 会计程序。指会计业务处理所采取的步骤 accounting standard 会计标准,会计准则。指处理会计业务时,最为适当的作法 accounts payable (balance sheet liability account) 应付账款(资产负债表的负债账目) accounts receivable (balance sheet, asset account) 应收账款(资产负债表的资产账目) accrual accounting 权责发生制,权责发生制记账法。确定收入和费用的一种方法,等同于:由 确认一项会计业务而形成的不需以现金立等同于收付的收入 或费用 accruals (accrual accounting) 应计(权责发生制) accrued depreciation (balance sheet, asset account) Equivalent: accumulated depreciation. 应计折旧(资产负债表的资产账目) 等同于:累计折旧 accrued expense (accrual accounting, balance sheet, liability account) 应计费用(权责发生制,资产负债表的负债账目) accrued income (accrual accounting, balance sheet, liability account) Equivalent: accrued revenue. 应计收益(权责发生制,资产负债表的负债账目) 等同于:应计收入 accrued interest 应计利息 accrued revenue (accrual accounting, balance sheet, liability account) 应计收入 accumulated depreciation (balance sheet, asset account) Equivalent: accrued depreciation. 累计折旧(资产负债表的资产账目) 等同于:累计折旧 accumulated profit Equivalent: earned surplus. 累计盈利 等同于:赚取盈余 accumulated reserves (balance sheet) Equivalent: reserves. 累计准备金(资产负债表) 等同于:准备金 accumulating savings and credit association (ASCA) 储蓄和信用协会 ACH (automated clearinghouse) ACH 自动票据清算所 acid-test ratio Equivalent: quick ratio. 酸性试验比率,等同于速动比率 (quick ratio ) acquisition cost Equivalent: historical cost. 购置成本。一项资产的购置成本是以发贷票价格加上将 资产置于使用地点所发生的全部费用。其中包括运费和 安装费等 等同于:历史成本 active borrower 有效借款者 active client 有效客户、活跃客户 active loan active savings accountactivity based costing actual amount 活跃贷款,有效贷款 活跃存款账户 作业成本法 实际额度 actual cost 实际成本 actual loss 实际亏损,实际损失 actuary (insurance) 保险计算员,精算师 , 负责向保险公司提供保险风险和 费用方面咨询的专家。 additional credit 追加贷款 adjustable rate 浮动比率,可调整的比率 adjusted cost of capital 调整后的资产成本 adjusted income 调整后的收入 adjusted income statement 调整后的损益表 adjusted interest rate 调整后的利息率 adjusted operating profit 调整后的营运利润 adjusted return on assets (AROA) 调整后的资产收益率 adjusted return on equity (AROE) 调整后的股本收益率 adjusted trial balance Equivalent: post-closing trial balance. 调整后的试算表 等同于:结账后试算平衡表 adjusting account 调整科目 adjusting entry Equivalent: closing entry. 调整分录。在会计期结束时,根据会计期假设和收入费用配比原则所作的有关应计和递延等会计分录 等同于:结账分录 adjustment 调整 adjustment for subsidies 补贴调整 administrative efficiency 管理效率 administrative expense 管理费用 administrative expense rate 管理费比率 advance account 预付账户/科目 advance deposit 预付款 advance deposit requirement 预付款要求 advance repayment Equivalents: payment in advance, prepayment, repayment in advance. 提前还款 advances to employees (balance sheet, asset account) 职工预支款(资产负债表的资产账目) adverse exchange-rate position 逆兑换率 adverse opinion (audit) 反面意见,不利意见 (审计) adverse selection 逆向选择 age bias 年龄偏见 age the portfolio (verb) 对贷款进行账龄分析 age-accrued interest (accrual accounting) 账期应计利息(对应权责发生制会计) aged portfolio Equivalents: aging of the portfolio, aging portfolio balance, portfolio aging. aging categories (aging of loans) 贷款的账龄 同义词: aging of the portfolio, aging portfolio balance, portfolio aging 账龄分类(贷款帐龄) aging of delinquency 逾期贷款账龄分类 aging of loansaging of the portfolio aging portfolio balance 贷款账龄 贷款账龄分类 贷款余额的账龄 aging scheduleagreed-upon procedure (audit) 账龄时段表 已商定好的步骤(审计) agribusiness credit 农业信贷 agricultural activity Equivalent: farm activity. 农业活动 等同于:农场活动 agricultural bank 农业银行 agricultural finance 农业金融 agricultural finance project 农业金融项目 agricultural household 农户 agricultural loan 农业贷款 agricultural processing 农业加工 aid agency 援助机构 aid effectiveness 援助有效性 airtime (mobile phone) 通话时间(移动手机) allocate 分配,分摊 allocation base (costing) 分配基础(按成本计算) allocation based costing 基于成本的分配 allocation of loan proceeds 贷款收益分配 allocation of net income 纯收入分配 allocation of profits Equivalent: appropriation of profits. 利润分配 allocation of resources 资源分配 allocation unit (costing) 分配单元(按成本计算) alternative financial institutions 替代金融机构 allowance for depreciation,reserve for depreciation 折旧备付账户(等同于累计折旧账户),折旧资金 Allowance,reserve(balance sheet) 备抵金,准备金(资产负债表) AML (anti-money laundering) 反洗钱(AML) amortization (asset) – generic term (资产的)摊销折旧 。指将资产的账面价值按照 费用的受益期进行分配。摊销这个词,主要适用 于无形资产和递延费用 amortization expense (income statement, 摊销费用/分期偿还的费用(损益表中的费用账 expense account) 户) amortization of a loan 贷款分期偿还 amortization schedule (of a loan) (贷款的)分期偿还时间表 Equivalents: repayment schedule, repayment plan (for a loan). 等同于:(贷款的)偿还表, 偿还计划 amortize a loan 分期偿还贷款 amortized principal (loan) 分期偿还的(贷款)本金 amount outstanding 贷款余额 analysis grid 网格分析 annual depreciation of donated funds for 用于购买固定资产的捐赠基金的年度折旧 fixed assets annual general meeting 年度股东大会 annualization 年化/按年率计算 annualized interest rate 年度化利率 annualized percentage rate (APR) 年度百分比利率(APR) An interest rate comprised of interest, commissions, and other costs that is 一种含有利息、佣金、和其他按年计算的花费的利息比率 expressed on an annualized basis. annuity 年金 anti-money laundering 反洗钱 anti-money laundering (AML) 反洗钱(AML) anti-money laundering regulation 反洗钱规则 apex funds 批发资金基金 apex institution 批发机构 applicable financial reporting framework 通行的财务报告框架 Equivalents: standards for financial reporting, financial standards. 等同于:财务报告准则,财务准则 application for membership 会员资格申请 application for withdrawal 申请提款/退款申请,申请退股/退股申请 application of funds (financing plan) 申请资金 appraisal 评估 appropriation of profits 利润分配 Equivalent: allocation of profits. APR (annualized percentage rate) An interest rate comprised of interest, commissions, and other costs that is expressed in an annual value. 年度百分比利率 一种包含利息、佣金、和其他按年计算的花费的利息比率 area of risk 风险区域 AROA (adjusted return on assets) 调整后的资产回报率(AROA) AROE (adjusted return on equity)arrears Generic term for loans that have not been repaid on time; can be used for “late payments,” “overdue payments,” “past due payments,” and “delinquent payments.” arrears rate Equivalents: delinquency ratio, delinquency rate, past-due rate. The arrears rate is calculated by dividing the amount of arrears (or late payments) by the average outstanding loan balance. 调整后的所有者权益回报率 逾期贷款 指未能按时偿还的贷款的统称;在英文中有时也用“ late payments,” “overdue payments,” “past due payments,” and “delinquent payments”。 逾期率 逾期贷款总数除以平均贷款余额后得出的结果。 ASCA (accumulating savings and credit association) 储蓄和信贷协会( ACEC ) assessment 评价/评估 asset (balance sheet) 资产(资产负债表) asset account 资产账户 asset and liability management 资产负债管理 asset and liability matching 资产负债匹配 asset quality 资产质量 asset utilization 资产利用 Equivalent: return on assets (ROA). 等同于:资产回报率 asset/liability matching 资产负债匹配 associated cost 关联成本 assumption 假设 ATM, automated teller machine 自动柜员机 auction ROSCA (rotating savings and credit association) 标会 audit (accounting) 审计(记账) audit committee 审计委员会 audit evidence 审计证据,审计凭证 audit of the financial statement 财务报表审计 audit report 审计报告 audit risk 审计风险 audit trail 查账索引 audited financial statements 经审计的财务报表 auditing standards 审计标准,审计准则 auditor 审计员,审计师 automated clearinghouse 自动化交易所 automated clearinghouse (ACH) automatic teller machine 自动化交易所(ACH) 自动柜员机 Equivalent: ATM, automated teller machine.average cost of debt Equivalent: average cost of funds. 平均负债成本、债务的平均成本 等同于:资金的平均成本 average cost of funds average loan size 平均资金成本法 平均贷款额度 average loan term average outstanding balance of loans 平均贷款期限 平均贷款余额 average remaining life of initial assets(years) 期初资产的平均剩余使用寿命(年限) B back-office后台 back-office transactions后台交易 back-to-back loan 背靠背贷款、对开贷款 bad debt 呆账、坏账 Equivalents: defaulted loan, doubtful 等同于:可疑贷款,违约贷款 loan. badwill 负商誉。 企业合并时采用购置法作账务处理的情况下, 对被盘购企业所支付的价值 ,小于企业全部资产的公平 市价。在会计账务处理上,应冲减购入资产价值 balance ①差额,余额 ② 平衡,结平 balance an account 结账,轧平帐户 Equivalent: clear an account. balance brought forward 余额承前、结转余额 Equivalent: opening balance.等同于:期初余额/上期结转余额 balance carried forward 余额结转下期 Equivalent: closing balance.等同于:期末余额 balance on account账面余额 balance sheet 资产负债表 balance sheet account 资产负债表账户 balance sheet item资产负债表科目 balance sheet ratio 资产负债比率 balanced accounts 已平衡的账户 balancing subsidy 结算补贴 balloon loan飘浮式贷款,一次性还本付息的贷款 balloon payment 飘浮式还款,一次性还本付息 Equivalent: single end-of-term payment. 等同于:到期一次性还款 bank and investment income银行和投资收入 bank book 银行账册 bank charges银行手续费 Equivalent: bank commissions and fees. 等同于:银行佣金和手续费 bank commissions and fees 银行佣金和手续费 bank current account银行活期账户 bank draft 银行汇票 Bank for international settlements (BIS) 国际清算银行、国际结算银行(BIS) bank interest Bank of central african states 银行利息 中非国家银行 bank reconciliation 银行对账单 bank reconciliation procedure bank statement 银行对账单程序 银行报表,银行对账单,银行结单 bank supervisionbank supervisorsbankable 银行监管 银行监管机构 银行可承兑的 banking authorities Banking authority of central Africa 银行监管当局 中非银行监管机构 banking correspondent banking lawbanking license banking sector bank-MFI linkage 银行代理 银行法 银行执照 银行业 微型金融机构银行联接 base cost Equivalent: baseline cost.base interest rate 基准成本、基线成本 基础利率 baseline cost 基准成本 baseline data 基线数据 basic information 基本信息 below-market interest rate 低于市场水平的利率 benchmark benchmarkingbeneficiary benefits 基准 基准比较法 受益人 利益,好处 best practices bias 最佳实践 偏差 bid 投标 bilateral aid agency bilateral donor 双边援助机构 双边援助方 bill of exchangeBIS (Bank for international settlements) board (management)bond issue 汇票 国际结算银行、国际清算银行(BIS) 理事会、董事会(管理层) 债券发行 bond issue backed by microloans 发行以小额贷款作为抵押的债券 book value账面价值 Book-keeper记账员、簿记员 bookkeeping 薄记,记账 Book-keeper’s entry 记账员记录,账面记录 borrower借款人 borrower in default 违约借款人 Equivalent: defaulter.等同于:拖欠人 borrowing capacity 借款能力 Equivalent: debt capacity.等同于:负债能力 borrowing cost借款成本 borrowing rate,depositor rate of interest 借款利率,存款利率 borrowing requirement 借款需求 branch 分支机构、营业所 Equivalent: branch office. 等同于:分支机构/营业所 branch office 分支机构/营业所 branch outlet 分支机构 branchless banking 无网点银行 branch-level staff分支机构(营业所)员工 break even (verb)收支平衡 break-even analysis 收支平衡分析 break-even point收支平衡点 bridging credit 过渡性贷款 Equivalent: bridging facility. 等同于:过渡性贷款工具 bridging facility 过渡性贷款工具 budget request预算需求 budget variance 预算差异 budgetary aid 预算上的援助 budgetary surplus 预算盈余、预算结余 budgeted amount预算的额度 This term is used when comparing a在比较计划预算和实际预算时使用这个术语。 projected budget with an actual budget. buildings (balance sheet account, asset 房屋、建筑物(资产负债表的资产类账户) account) burial fund 丧葬基金 business accounting 企业会计,经营核算 business development services Equivalent: enterprise development services. 业务发展服务等同于:企业发展服务 business operator 业务经营者/企业家 business plan 业务计划、经营计划 business planning 业务计划、经营计划的制定 business risk 业务风险、经营风险 Equivalent: operating risk. 等同于:经营风险 calculation of reserve 准备金的计算 Equivalent: reserve calculation. call option (hedging instrument) 买入期权(套期保值工具) CAMEL CAMEL(评级系统) Capital adequacy – Asset quality – 资本充足-资产质量-管理-收入-流动性 Management – Earnings – Liquidity 一套由行动国际 ACCION International开发的微 An MFI evaluation system developed by 型金融机构评估系统 ACCION International. cancelled debt 注销的债务 capacity building 能力建设 capacity to reimburse 偿还能力,还款能力 Equivalents: capacity to repay, repayment ability, repayment capacity. capacity to repay 还款能力 capital adequacy 资本充足(率) capital adequacy report 资本充足度报告 capital asset 资本资产、固定资产 Equivalents: permanent asset, fixed asset. 等同于:固定资产,永久性资产 capital call 资本调用 capital cost allowance 资本成本备抵金 capital equipment 固定设备 Equivalent: capital goods. 等同于:资本货物 capital expenditure 资本支出 capital formation 投资 capital gain 资本收益 capital goods 资本货物、生产资料,用于投资的货物 capital grant 捐赠资本 Equivalent: donated equity. 等同于:捐赠资本 capital lease 融资租赁 capital market 资本市场 capital market instruments 资本市场工具 capital requirements 最低资本需求 capital-adequacy ratio 资本充足率 Equivalents: working-capital ratio, current ratio. 等同于:流动资本比率,流动比率 capital-adequacy report capitalizationcapitalization rate capitalizecash (balance sheet, asset account) Equivalent: cash assets. 资本充足度报告 资本总额 负债权益比率 资本化 (动词) 现金(资产负债表的资产账户) 等同于:现金资产 cash account 现金账户 cash accounting Equivalent: cash-basis accounting.cash advance 现金收付实现制会计 预提现金 cash and cash due from banks 从银行提现,银行存款 cash and cash equivalents Equivalent: cash and near cash. 现金和现金等价物 等同于:现金和近似现金的资产 cash and near cash 现金和近似现金的资产 cash assets (balance sheet, asset account)cash balance 现金资产(资产负债表的资产账户) 现金余额,现金结余 cash based economy cash book Equivalent: cash journal. 以现金为基础的经济 现金日记账 等同于:现金簿 cash box 保险柜、现金柜 cash budget cash collateral 现金预算 现金抵押 cash control Equivalent: cash count. 现金控制 等同于:现金数 cash count 现金数 cash courier 运钞人 cash credit 现金付出,现金支付、现金信贷 cash crop cash deficit 经济作物 现金短纳,现金亏空 cash depositcash donation Equivalent: cash grant, cash subsidies. 现金存款 现金赠款 等同于:现金补贴 cash due from banks Equivalent: cash in bank. 在银行所存的现金 等同于:存在银行的现金 cash equivalent (balance sheet, asset account) 现金等价物(资产负债表的资产类账户) cash expense 现金支出 cash flow 现金流 cash flow after investments 投资后的现金流 cash flow analysis 现金流分析 cash flow cycle 现金流循坏 cash flow from operations Equivalents: funds provided from operating activities, operating cash flow. 营业现金流量 等同于:从营业活动中获得的资金,经营净现金流量 cash flow patterns 现金流表格 cash flow projection Equivalent: cash projection. 现金流计划 cash flow review 现金流审查 cash flow statement 现金流量表 Equivalent: statement of change in financial position. cash grant Equivalents: cash donation, cash subsidies. 现金赠款 cash in bank 银行存款、存在银行的现金 Equivalent: cash due from banks. cash in bank and near cash 在银行所存现金,近现金货币 cash in hand 现金 Equivalent: cash on hand. cash in vault 保险柜中的现金 cash inflow 现金流入(量) cash input 现金投入 cash journal Equivalent: cash book. 现金日记账 cash management Equivalent: liquidity management. 现金管理 等同于:流动性管理 cash on hand 现金 Equivalent: cash in hand. cash outflow 现金流出(量) cash payment 现金付款 cash position 现金状况,现金头寸 cash projection Equivalent: cash flow projection. 现金预测(估算) 等同于:现金流预测(估算) cash subsidy Equivalents: cash donation, cash grant. 现金补贴 等同于:现金捐赠 cash suspense account 现金未记账户,现金暂记账户 cash-back transaction 现金返还交易 cash-basis accounting (现金)收付实现制会计 cash-disbursements journal 现金支出日记账 cashier 出纳员 cashier services 出纳员服务 cash-receipt journalcell phone banking Equivalent: mobile phone banking. 现金收入日记账 手机银行系统 central bank 中央银行 Central bank of west african states 西非国家中央银行 certificate of deposit (CD) certify financial statements (audit)CFT (combating the financing of terrorism) 存款单(CD) 审定(鉴证)会计报表 CFT(打击资助恐怖主义) CGAP 世界银行扶贫协商小组 chains (ROSCA chains) (credit) 链(合会链)(贷方) change in equity position 所有者权益状况变化 Change in financial position,statement of change in financial position 财务状况变化 change in working capital Equivalent: working capital requirement. 流动资本变化 character-based lending 基于个人特征的贷款 chart of accounts 会计科目表 checking account Equivalent: current account. 支票账户 等同于:活期存款账户 checks and balances 制衡原则 chief accountant 总会计师 chief financial officer (CFO) Equivalents: financial officer, financial director. 首席财务官员(CFO) 等同于:财务总经理 chief operations officerchit fund A type of rotating savings and credit association (ROSCA) found in India. clean the data (verb) (survey) 首席运营官、运营总监 小额基金 印度的一种合会 清理数据(动词)(调查) clear an account (verb) Equivalent: balance an account. 结清账户,清账 clearance service 清算服务 clearinghouse 交易所 client attrition 客户流失 Equivalents: desertion, client loss. client exit survey 客户退出调查 client feedback 客户反馈 client graduation Equivalent: graduation 客户升级、客户毕业 client impact tracking system 客户影响跟踪系统 client loss 客户流失 client outreach 客户覆盖面 client retention rate 客户保留率 Equivalent: retention rate. client screening 筛选客户 client self-reporting 客户自我报告 closed question (survey) 封闭性问题(调查) closing balance Equivalent: balance carried forward. 期末余额 等同于:结转下期的余额 closing cost 买卖手续费,转让费用 closing date 结账日期,截止日期(记账) closing entry Equivalent: adjusting entry.cluster sampling (survey) 结账分录 整群抽样(调查) collateral Equivalents: security, guarantee. 抵押品,担保品 collateral savings 抵押储蓄 collateral substitute 抵押替代物 collection 征集 collective guarantee Equivalents: group guarantee, peer-lending guarantee. 小组联保 combating the financing of terrorismcombating the financing of terrorism (CFT) commercial borrowing Equivalent: commercial loan. 打击资助恐怖主义 打击资助恐怖主义(CFT) 商业借款 commercial fundingcommercial investor 商业资金 商业投资者 commercial lender 商业贷款者 commercial loan 商业贷款 commercial papercommercial terms 商业票据,流动票据 商业利率 Equivalent: market rate. 等同于:市场利率 commercialization of microfinance 微型金融的商业化 commission 佣金 commission an audit 委任审计 commissions and fees 佣金和手续费 common stockholder equity, owners equity, shareholder’s capital, shareholder’s equity, shareholder’s funds 普通股东产权,业主产权,业主产权,股东资本,股东权益,股东资金 community bank 社区银行 community banking community development 社区银行 社区发展 community participation comparison group 社区参与 比较群体、对照组 compensating balancecompetition oriented pricing 补偿性存款额 竞争导向性定价 competitive pricing strategy compound factor Equivalent: compounding factor.compound interest 竞争性的定价策略 复本利系数 复利 compound rate of growth compounded interest rate 复合增长率 复合利率、复利 compounding factor comprehensive planning 复合因数 综合计划 compulsory savings Equivalents: obligatory savings, forced savings, mandatory savings. 强制储蓄 等同于:义务储蓄 computer kiosk concessional loan 计算机亭 优惠贷款 Equivalent: soft loan. 等同于:软贷款 conservation principle Equivalent: conservatism. 稳健性原则,保守原则 conservatism 保守主义 consolidate maturities 合并偿还期 consolidated balance sheet 合并的资产负债表 consolidated financial statement 合并的财务报表 consolidated income statement 合并的损益表 consolidated loss 合并亏损 consolidated profit 合并盈利 constant currency terms 固定流通期限 consumer credit 消费信贷 consumer education 消费者教育 consumer protection 消费者保护 consumption smoothing 消费平滑 contingency fund Equivalent: contingency scheme. 应急基金 等同于:应急方案 contingency reserve 应急准备金 contingency savings Equivalent: precautionary savings. 应急储蓄 contingency scheme 应急方案 contract farming Form of credit for small farmers provided by private companies such as wholesalers or processors. 农业订单 由私人公司像批发商等向小农户提供的信用表格 contractual loan term 合同贷款条款 contribution margin 贡献毛利,或称边际收益 control (i.e., management control) 控制(例如:管理控制) control environment 环境控制 control group In an evaluation process, “control group” designates the group that is not receiving services, as opposed to the treatment group.control risk (audit)controller 参照组、对照组 在评估流程中,“对照组”指这个群体不接受服务,与变化小组的意思相反。 控制风险(审计) 管理员、控制器 Equivalent: management controller. convertibility risk 可兑换风险 COO (chief operations officer) COO首席运营官、运营总监 core expenditures 核心支出、最重要的支出 corporate body (legal) Equivalent: corporation. 公司法人(法定的)、法人团体 等同于:公司 corporation (legal)cosignercost 公司法人(法定的) (担保)连署人 成本 cost accounting cost allocation 成本会计 成本分摊,成本分配 cost center 成本中心,费用中心 cost containment 成本抑制,成本遏制政策 cost control 成本管理、成本控制 cost efficiency cost estimate 成本效率 成本预测,成本估算 cost of capital cost of debt 资本成本 债务成本 cost of funds 资金成本 cost of operationscost of portfolio administrationcost oriented pricing cost per $ lent cost per loan madecost ratio Equivalent: cost structure. 经营成本 贷款管理成本 基于成本的定价 单位放贷成本 发放每笔贷款的成本 成本比率 等同于:成本结构 cost recovery cost sharingcost structure 成本回收情况 成本分摊 成本结构 cost-benefit analysis cost-effective 成本-效益分析 低成本高效益的 cost-effectiveness 成本效率 costing cost-of-funds subsidy Equivalent: subsidy for cost of funds. 成本计算 资金成本补贴等同于:对资金成本进行补贴 cost-volume-profit analysis counterterrorism regulation covariance risk A risk that exists when the majority of clients work in the same economic sector. 成本-销量-利润 分析 反恐规制 协方差风险 当多数客户在同一经济部门工作时存在这一风险 coverage rate 盈利与利息比率、保付比率 Equivalent: coverage ratio. coverage ratio (for loans) 贷款损失准备金充足率 credit activity 信贷活动 credit availability 信贷可获得性 credit balance贷方余额 credit bureau 征信机构 Equivalents: credit information bureau, credit reference service. credit card信用卡 credit ceiling 信贷(最高)限额 Equivalent: credit limit. credit component 信贷项目 credit cooperative信用合作社 credit delivery 信贷发放 credit enhancement 信用增级 credit facilities 信用机构,信用工具、信用设施 credit history信贷记录 credit information bureau 征信机构 credit limit信用限额 credit line 信用额度 Equivalent: line of credit. credit manager信贷经理 credit officer 信贷员 Equivalent: loan officer. credit policy 信贷政策 credit rating 信用评级 Equivalent: rating. credit rating agency信用评级机构 credit reference service信用查询服务、征信服务、信用中介机构、 Equivalents: credit bureau, credit information bureau. credit report 信用报告 credit risk 信用风险、信贷风险 credit scheme 信贷项目,信贷方案 credit scoring Equivalents: scoring, loan scoring. Credit scoring is a statistical technique used by financial institutions to decide whether or not to extend credit. 信贷评分 等同于:评分、贷款评分 信贷评分是金融机构采用的一种统计法,用以确定是否扩大信用额度。 credit to microenterprises 对微型企业贷款 credit union 信用合作社 Equivalents: savings and credit cooperative (SACCO), savings and credit union. credit-delivery model 信贷发放模式 credit-in-kind 实物信贷 credit-only institution 只贷不存的机构 creditor 债权人 creditworthiness Equivalent: solvency. 信用可靠度、信用程度,可信度 等同于:具有偿付能力 creditworthy 值得给予信贷的/信用度高的,信用可靠的 critical path (PERT method) 关键路径 critical-path method 关键路径法 crop credit Equivalent: seasonal credit. 作物信贷 等同于:季节性贷款 crop insurance 农作物保险 cross tabulation 交叉分组列表 cross-border remittances 跨境汇款 crossover discount rate 平衡贴息率 Equivalent: equalizing discount rate. 等同于:等额贴息率 cross-sectional design 代表性的设计 cross-subsidy 交叉补贴 cross-tabulation table (statistical analysis) 交叉分组列表(统计分析) currency devaluation account currency forward 货币贬值账目 远期外汇 currency gap 货币缺口 currency matching 货币匹配 currency mismatch 货币错配 currency risk Equivalents: exchange risk, foreign-exchange risk. 汇兑风险 等同于:汇兑风险、外汇风险 currency-gap ratiocurrency-gap risk 货币缺口率 货币缺口风险 current account Equivalent: checking account.current asset 活期存款账户,往来账户,支票账户 流动资产 current collection rate 本期还款率 Equivalent: current repayment rate. 等同于:本期还款率 current cost 现时成本、市价 Equivalent: replacement cost. 等同于:现时重置成本 current debt 短期债务 Equivalents: current liabilities, short-term debt, short-term liabilities. 等同于:短期债务 current liabilities 短期负债、流动负债 current loan 正常贷款 Equivalent: healthy loan.current ratio 流动比率、现行比率 Equivalents: working-capital ratio, capital-adequacy ratio. current repayment rate current terms, in (accounting)current value Equivalents: present value, current worth.current worth 等同于:流动资本比率,资本充足率 本期还款率 本期,现时期限(记账) 现值,现时价值 现时价值 current yearcustomer due diligence 本年度,当前年度 客户尽职 customer due diligence measure customer interface 客户尽职调查 客户界面 customized system cutoff (客户)定制系统 截止 D daily balancing 日记表,日结平衡 data 数据 data coding 数据编码 data collection 数据采集、数据收集 database数据库 database software 数据库软件 DCF (discounted cash flow) method 现金流量贴现法 debit balance 借方余额 debit card 借记卡 debt债务 debt capacity 负债能力 Equivalent: borrowing capacity.等同于:借款能力 debt directing指令性贷款 Equivalent: targeted lending.等同于:定向贷款 debt financing债务融资 debt forgiveness 债务豁免 Equivalents: loan forgiveness, debt 等同于:贷款豁免 pardoning. debt fund 债务资金 debt instrument (investment)债务票据(投资) 、债务证券 debt maturity 债务到期 debt service偿债总额 debtor债务人、借款人 debt-to-equity ratio负债和所有者权益比率 decision tree 决策树 declining balances递减余额 declining-balance method递减余额法 1) (depreciation method) 1)贬值法 2)一种估算剩余资产利息的方法,就如余额 2) A method of calculating interest on 递减,(利息率估算) capital that remains due (known as the declining balance). (interest rate calculation) dedicated fee 专用费用 deductible expense可扣减费用 default违约 defaulted loan Equivalents: doubtful loan, bad debt. 违约贷款 等同于:拖欠贷款,可疑贷款 defaulter 违约人 Equivalent: borrower in default. 等同于:拖欠贷款人 deferred charge (balance sheet, asset account) Equivalent: deferred expense. 递延费用、延迟费用(资产负债表,资产账目) deferred depreciation 递延折旧 deferred expense (balance sheet, asset account)deferred income (balance sheet, liability account) Equivalent: deferred revenue. 递延费用(资产负债表资产类账户) 递延收入(资产负债表负债类账户) deferred interests (balance sheet)deferred revenue (balance sheet, liability account) 递延利息(资产负债表) 递延收益 (资产负债表负债类账户) deficiency 亏绌,亏损 deflate 紧缩通货 deflation 通货紧缩 deflator 物价折算指数、紧缩指数 delinquency 逾期、逾期贷款;拖欠 delinquency measurement delinquency rate Equivalents: arrears rate, delinquency ratio, past-due rate. The deliquency rate is calculated by dividing the amount of arrears (or late payments) by the average outstanding loan balance. 拖欠贷款度量 逾期率、拖欠率 欠款总数除以平均贷款余额计算出来的结果。 delinquency ratio 拖欠率 delinquency report 拖欠报告 delinquent client Equivalent: late client. 逾期客户 delinquent client report 拖欠客户报告 delinquent loan Equivalents: loan in arrears, overdue loan, past-due loan. 逾期贷款 delinquent loan follow-up report 拖欠贷款追查报告 delinquent payment 逾期还款 Equivalents: late payment, overdue payment, payment in arrears. 等同于:延迟支付,过期支付,拖欠支付 delivery mechanism 发放机制 delivery of financial services 金融服务的提供 Equivalent: provision of financial services. demand deposit 活期存款,现金存款、活期储蓄 Equivalent: sight deposit. demand oriented pricing 以价格为导向的需求 deposit 存款 deposit certificate 存单 deposit collector 收储员 deposit insurance 存款保险 deposit rate 存款利率 depositor 存款人 depository 受托人、存储机构、保管人 depreciable amount 应计折旧额度 depreciable life 应计折旧年限 Equivalent: economic life. 等同于:经济年限 depreciation (asset) 折旧(资产) depreciation allowance, see accumulated 折旧备抵,见累计折旧(资产负债表) depreciation (balance sheet) depreciation expense (income statement, 折旧费用(损益表,费用账户) expense account) depth of outreach (of the services of an (微型金融机构服务客户的)覆盖深度 MFI) 是指微型金融机构客户的贫困级别 Refers to the poverty level of MFI clients. See also “outreach” and “scale of outreach.” DER (direct expense ratio) (cost allocation) 直接费用比率 descriptive account number 描述性会计数字 desertion 客户流失 Equivalents: client loss, client attrition. desertion rate 流失率 Equivalent: dropout rate. designated funds 指令性资金 destitute 穷人 detailed balance sheet 明细资产负债表 detailed income statement 明细损益表 detection risk (audit)devaluation 察觉风险(审计) (货币)贬值 devaluation risk development bank development finance development investor direct administrative expense ratio (cost allocation)direct cost (货币)贬值风险 开发银行 开发性金融、发展金融 发展投资者 直接管理费用比率(成本分摊) 直接成本 direct costing (method)direct expense ratio (DER) (cost allocation)direct targetingdirected conversation (survey)directed lending disburse a loan 直接成本计算法 直接费用比率(成本分摊) 直接瞄准(法) 有针对性的会话(调查) 指令性贷款 发放一笔贷款 disbursed loan Equivalent: loan disbursed.disbursementdisclaimer of opinion (audit)disclosure (financial) disclosure law 已发放贷款 (贷款)发放 拒绝表示意见(审计) 披露(金融的) 披露法 disclosure requirement (consumer protection)discount 公开要求(消费者保护(法)) 折现,贴现,折扣 discount factor discount rate 贴现因素 贴现率 discounted cash flow 贴现现金流量 discounted cash flow (DCF) method discussion guidedisposal of assetsdissavingsdistribute costs among (accounting categories) 贴现现金流量法 讨论指导 资产处置 动用储蓄,支出多于收入 在......中分摊成本 distribution outlet 分发点、零售点 Equivalent: retail outlet diversification 多样化 dividend per share 每股分红 domain of impact Equivalent: impact area. 影响区域 domestic funding market 国内融资市场 domestic transfer service 国内汇款服务 donated capital Equivalent: equity grant. 捐赠的资本 等同于:自有资产赠款 donated commodities or services 捐赠的物品或服务 donated equity Equivalent: capital grant. 捐赠的权益 donations-and-grants ratiodonor 捐赠率 捐帮者,捐助机构 donor funds 捐赠基金 dormant savings account double bottom line 休眠储蓄账户 双重底线、双重目标,具体指扶贫和可持续发展的双重目标 double-barreled question (survey) 双向问题(调查) double-check (noun) 双向核算制(名词) double-entry bookkeeping Equivalent: double-entry system. 复式记账法、复式簿记 double-entry system doubtful loan Equivalents: defaulted loan, bad debt. 复式记账制 可疑贷款 等同于:违约贷款,坏账 downscaling (金融服务)下移 dropout rate Equivalent: desertion rate. 退出率 dropouts 退出 due diligence See “customer due diligence”.due to be repaid (in) Example: due to be repaid in 2003. 尽职调查 到期应付 等同于:2003年到期应付 E earned income 已获收入 earned surplus Equivalent: accumulated profit. 已获盈余 等同于:累计利润 earning asset Equivalents: productive asset, performing asset. 收入性资产、盈利资产 earnings Equivalent: profits. 所得、收入、盈利 等同于:利润 economic life Equivalent: depreciable life. 经济年限(寿命) 等同于:使用年限(寿命) economies of scale 规模经济 economies of scope effective interest rate 范围经济 有效利率 efficiency 效率,效益 efficiency indicator 效率指标 EFT (electronic funds transfert) 电子汇款、电汇 electronic banking Equivalents: internet banking, online banking 电子银行服务等同于:网上银行,在线银行 electronic funds transfert (EFT) 电子汇款、电汇 electronic payment 电子付款 eligibility (for a loan) 符合(贷款)条件 eligibility conditions 资格条件 emergency loan 紧急贷款、应急贷款 empower 授权、赋权 empowerment 赋权 enabling environment 有利的环境 enabling policy environment 有利的政策环境 end-of-year balance 年终平衡 enforce a penalty 执行惩罚、强行惩罚 engagement letter 聘书 engagement risk (audit) 债务风险(审计) enterprise development services Equivalent: business development services. 企业开发服务 entry (accounting) 分录/登记(会计) Equivalents: account entry, accounting entry, journal entry. equal payments of principal 等额本金还款 equalizing discount rate 等额折扣率 Equivalent: crossover discount rate. equilibrium income 均衡收入 equipment 设备 equipment account 设备账户 equipment depreciation 设备折旧 equipment leasing 设备租赁 equipment maintenance 设备维护 equipment rental 设备租金收入 equity 所有者权益 Equivalents: shareholder capital, 等同于:股东资本、股东权益、股东资金 shareholder equity, shareholder funds, stockholder equity, owner equity, owner’s equity. equity account 所有者权益账户 equity capital 权益资本、自有资本、股本、股权 equity finance 股权融资 equity financing 权益融资 Equivalent: equity investment. 等同于:股权投资 equity fund 股权资金 equity grant 权益捐赠 Equivalent: donated capital. equity investment 股本投资 equity multiplier 权益乘数 equity plus medium-and long-term debt 所有者权益加上中期和长期债务 Equivalents: investment capital, invested 等同于:投资资本 capital. ex post review 事后审查 excess cash 超额现金 excess of income over expenses 收入减支出的余额 Equivalents: net profit, net earnings. 等同于:净收入、净利润 exchange premium 外汇升水,汇兑溢价 exchange risk 外汇风险 Equivalents: foreign-exchange risk, 等同于:货币风险 currency risk. exchange-rate differentialexcluding grants (accounting)executive director Equivalent: managing director.expenditure expense expense account (income statement)exposure to foreign exchange risk extend the term of a loan 汇率差别 不包括赠款(会计) 执行经理 支出 费用 费用账户(损益表) 承受汇兑风险、冒受汇兑风险 延长贷款期限 external audit 外部审计 external auditor 外部审计师 F face value Equivalent: par value.facilitator 面值 服务商、促进者、助理人员 fall short by farm activity Equivalent: agricultural activity.farmer 不合格、不足 农业活动 农民、农场主 farming household FATF (financial action task force) fee 农户 金融行动特别工作组 费用 fee income 费用收入 fee-based services 收费服务 fiduciary risk (audit)field staff Equivalents: front-line staff, line staff. 信托风险(审计) 信贷员 等同于:前线人员,一线人员 field visit 实地参观、实地调查 financial action task force (FATF) financial analysisfinancial assetsfinancial calculator 金融行动特别工作组 财务分析 金融资产,财务(财政)资产 金融计算器 financial cooperative financial cost 财务合作社 财务费用 financing expenses financial cost of lending funds financial director Equivalents: chief financial officer, financial officer. 财务费用 借出资金的金融成本 财务总管 等同于:财务总监主席,财务主任。 financial forecasting financial indicator 财务(金融)预测 财务指标 financial infrastructure 金融基础设施 financial intermediaryfinancial intermediation 金融中介 金融中介融资 financial leverage Equivalent: leverage. 财务杠杆作用 financial literacy financial managementfinancial modelingfinancial officer 财务知识 财务(金融)管理 金融模型 财务主任 financial positionfinancial productivityfinancial projectionfinancial ratio 财务状况 金融生产率 财务计划 财务比率、财务分析、金融比率 financial regulationfinancial risk 金融监管 财务风险、金融风险 financial self-sufficiencyfinancial services for the poor financial spreadfinancial standards Equivalents: applicable financial reporting framework, standards for financial reporting. financial statement 财务自负盈亏 针对贫困群体的金融服务 财务推广 财务标准,财务报告标准 财务报表 financial statement audit 财务报表审计 financial statement audit reportfinancial structure 财务报表审计报告 财务结构 financial supervision financial sustainabilityfinancial viability financial year Equivalent: fiscal year. 财务监督 财务可持续性 财政生存能力 财政年度 等同于:会计年度 financing costfinancing-cost ratiofirst-tier MFI 筹资成本、资金成本、财务成本 筹资成本比率、资金成本率 第一梯队的微型金融机构 fiscal yearfit and proper tests fixed asset Equivalents: permanent asset, capital asset. 财政年度 适应性测试 固定资产 等同于:永久性资产,资本资产 fixed cost 固定成本 fixed interest 固定利率 fixed-asset loan 固定资产贷款 fixed-charge coverage fixed-income instrument 固定负担 固定收益文书 fixed-income market 固定收入市场 fixed-term deposit Equivalents: term deposit, time deposit.flat method Equivalent: flat-rate interest method.flat rate 定期存款 扁平整枝法 统一利率 flat-rate interest method(interest charged on initial loan amount)float shares (verb)floating rate flow item 统一利率方法( 根据借款时的贷款金额计算并收取利) 浮动股份 浮动利率 流通项 flowchart 流程图 focus group focus-group discussionfollow-up loanfood security forced savings Equivalents: obligatory savings, compulsory savings, mandatory savings.forced-sale value Equivalent: liquidation value. 焦点小组 焦点小组访谈 后续贷款 食品安全 强制储蓄、强制存款 迫售价值 等同于:清算价值 foreign currencyforeign debtforeign exchange loss foreign-exchange cost foreign-exchange exposure foreign-exchange risk Equivalents: currency risk, exchange risk. formal financial institution 外汇 外债 外汇损失 外汇成本 外汇暴露,外汇风险 汇兑风险 正规金融机构 formal financial service 正规金融服务 formal MFI 正规微型金融机构 forward contract 远期合同 fraudulent scheme 诈骗计划 frequency table front name 频率表 front-office前台(办公室) front office functions 前台办公室职能/业务办公室职能 front office operations 前台办公室运转/业务办公室运转 Designates activities involving direct 指那些涉及直接与客户联系的活动 client contact. front-line staff 一线员工 Equivalents: field staff, line staff. 等同于:基层工作人员,一线工作人员 full-cost accounting 全额成本会计 Equivalent: absorption accounting. full-service commercial bank 混业经营的商业银行、提供各种服务的商业银行 fund 基金,资金 fund accounting 基金会计 funding agency 提供资金的机构 funding liabilities 为债务融资 fundraising 筹款、筹资 funds 资金,基金 funds provided from operating activities 从营业活动中提供的资金 Equivalents: cash flow from operations, 等同于:来自经营活动的现金流量,经营现金 operating cash flow.流量 funeral club丧葬俱乐部 funeral thrift society 丧葬节俭社团 fungibility 可替代性 fungible可互换的、可替代的 future value未来价值、终值 futures 期货 G GAAP (generally accepted accounting 一般公认会计准则、通常公认的会计原则 principles) gain from currency adjustments 币值调整获益 gap analysis 差距分析 gap ratio 差距比率 gap report 差距报告 gap risk 差距风险 gender analysis 性别分析 gender bias 性别偏见 general journal (accounting) 普通日记账(会计) Equivalent: journal. 等同于:日记簿 general ledger (accounting) 总账(会计)、总分类账 Equivalent: ledger. 等同于:总分类账 general price-level accounting 按综合物价水平核算 Equivalent: price-level accounting. 等同于:按物价水平核算 general treasury fund 一般国库基金 generally accepted accounting principles 一般公认会计准则、通常公认的会计原则 (GAAP) generally accepted auditing standards 会计审计准则 ghost loan “幽灵贷款” Equivalent: phantom loan. 等同于:“虚构贷款 ” giro 汇划、转账付款制、直接转账 going-concern principle 继续经营原理 goodwill 信誉,商誉 governance 组织结构/治理结构 grace period 宽限期 graduated tax 累进税、分级税 graduation 客户晋级 Equivalent: client graduation grant 赠款 Equivalent: subsidy. 等同于:补贴 grant income (income statement) 赠款收入(损益表) Equivalent: operating subsidy. 等同于:经营补贴 grant income for financial services 金融服务的捐赠收入 gross cash flow (cash flow statement)总现金流量(现金流量表) gross financial margin 总金融收益 Equivalent: gross financial result. gross financial result 总金融收益 gross margin总利润 Equivalent: gross profit.等同于:毛利润 group guarantee 小组联保 Equivalents: collective guarantee, peer- lending guarantee. group-based lending 小组贷款、团体贷款 growth indicator增长指标 guarantee 担保 Equivalents: collateral, security. guarantee fund 担保基金、保证基金 guarantor 担保人,保证人 guidance planning 指导性计划 Equivalent: indicative planning. 等同于:指示性计划 H hard currency health insurance 硬通货 健康保险 healthy loan Equivalent: current loan.hedging instrument hidden transaction cost 正常贷款 对冲工具 隐性交易成本 historical cost Equivalent: acquisition cost. 历史成本 等同于:购置成本 historical cost convention 历史成本协定,按历史成本计算的惯例 historically valued assetshome bank Equivalent: piggy bank. 已定值资产 家庭银行 等同于:扑满 home loan 国内贷款、住宅贷款 home-based entrepreneurhonorarium 以家庭为基础的企业家 酬劳 hot money household “热钱” 家庭 household budgethousehold economic portfoliohousehold economic security household financial diary household welfare 家庭预算 家庭经济投资组合 家庭经济担保 家庭财务日记 家庭福利 housing improvement housing loanhousing microfinance Equivalent: microfinance of housing. 住宅改善 住房贷款 微型金融住房贷款 IAS (International Accounting Standards)国际会计准则、国际会计标准 IASB (International Accounting Standards国际会计准则委员会(英国) Board) IASC (International Accounting Standards国际会计准则委员会 Committee) identified financial reporting framework已经识别的财务报告格式 idle cash 闲置现金 idle fund 闲置资金 IFRIC (International Financial Reporting国际财务报告解释委员会 Interpretation Committee) IFRS (International Financial Reporting 国际财务报告准则 Standards) impact影响、效用 impact analysis 影响评估、效用评估分析 impact area 影响区域 Equivalent: domain of impact. impact assessment 影响评估 Equivalent: impact survey. 等同于:效用调查 impact indicator影响评估指标、效用评估指标 impact proxy影响代理 impact survey 影响调查 imprest account 定额预付款账户 imputed cost of capital 资本的附加成本,资本的估算成本 in arrears (credits) 拖欠(贷方) incentive (human resources)激励(人力资源) Equivalent: staff incentive.等同于:员工激励 incentive scheme激励机制 inclusive financial systems 普惠金融体系 income收入 income account收入账户 income generating activity 创收活动 income generating asset创收资产 income smoothing 收益平滑 Often used as an adjective, such as 通常用作成形容词,如“收益平滑”的活动 “income-smoothing” activities. income statement 损益表 Equivalent: profit-and-loss (P&L) account. 等同于:盈亏账户 income taxable 应征税的收入 incorporation 合并 incremental cost 边际成本、增加的成本 Equivalent: marginal cost. 等同于:边际成本 incremental rate of return 边际收益 in-depth individual interview 个人深入访谈 indexing 指数,指标 indexing factor 指数因素 indicative planning 指导性计划 Equivalent: guidance planning. indicator 指示 indirect costs 间接成本 Equivalent: on-costs. indirect targeting 间接瞄准 individual contribution 个人捐献,个人贡献 individual loan 个人贷款 Equivalent: individual lending 等同于:个人借款 induced cost 引发成本 industry 产业、行业、工业 industry performance standard 产业绩效标准 ineligible for a loan 不合格的,不具贷款资格 inflation 通货膨胀 inflation accounting 通货膨胀会计 inflation adjustment 通货膨胀调整 inflation index 通货膨胀指数 inflow (accounting) 流入(会计) informal credit 非正规信贷 informal financial intermediary 非正规金融中介 informal insurance scheme 非正式的保险制度 informal provider 非正规的供应者 information system 信息系统 infusion of borrowed funds 用贷款启动 inherent risk (audit) 固有风险(审计) in-kind reimbursement 实物偿付 Equivalent: payment in kind. in-kind subsidy 非现金补贴 input supplier 投入品供给者 in-service training insider loan Equivalent: related-party loan. 在职培训、在岗培训 关系贷款 等同于:关联方贷款 insolvency 无力偿还 installment 分期付款 institution building (noun) Often used as an adjective, such as “institution-building” activities. 机构建设 通常用作一形容词,如“机构建设”的活动 institutional assessment 机构评估 institutional capacity building 机构能力建设 institutional loans received 收到的机构贷款 institutional model 机构模式 institutional status 机构地位、机构状况 institutional sustainability 机构可持续性 insurance fund 保险基金 insurance policy 保单 insurance premium 保险费,保费 intangible assets integrated MFI Equivalent: multi-service MFI. This term refers to an MFI that offers financial services in addition to other services, such as enterprise development services, social services, etc. 无形资产 综合性微型金融机构 指除提供金融服务外,还提供其它服务(如一个企业发展服务,社会服务等)的多服务微型金融机构。 interest 利息 interest after loan payment (declining- balance method) 贷款余额递减计息法 interest charged on declining balance (declining-interest balance method) 按贷款余额递减法收取利息(余额递减利息法) interest charged on initial loan amount (flat-rate interest method) 按期初贷款额收取利息(统一费率利息法) interest due 到期利息 interest in arrears 未付利息 Equivalents: interest unpaid, unpaid interest. 等同于:未付利息,利息未付 interest income 利息收益 interest loss provision (accrual accounting, income statement)interest loss reserve (accrual accounting, balance sheet, asset account) 利息损失预留(权责发生制,损益表) 利息损失准备金(权责发生制,资产负债表,资产账户) interest on loans 贷款利息 interest on overdue payment Equivalents: moratorium interest, penalty interest. 逾期贷款利息等同于:延期偿付的利息,罚息 interest on savings interest payable (accrual accounting, balance sheet, liability account) 储蓄利息 应付利息(权责发生制,资产负债表,负债账户) interest payment 付息,利息支付 interest rate 利率 interest rebate 利息返还 interest receivable (accrual accounting, balance sheet, asset account)interest spread 应收利息(权责发生制,资产负债表,资产账户) 利息差额、利差 interest unpaid Equivalents: unpaid interest, interest in arrears. 未付利息 等同于:未付利息,逾期利息 interest-bearing account 计息账户 interest-bearing deposit 付息的存款 interest-rate cap Equivalent: interest-rate ceiling. (利率限额)利率上限 等同于:利率封顶 interest-rate ceiling 利率上限 interest-rate differential 利率差别 interest-rate margin 存贷利差 interest-rate risk 利率风险 interest-rate sensibility 利率敏感性 intermediation 中介 internal audit 内部审计 internal auditor 内部审计师 internal control 内部控制 internal rate of return (IRR) 内部收益率(IRR) internal unit 内部单元 International Accounting Standards (IAS) 国际会计准则 International Accounting Standards Board (IASB) 国际会计准则委员会(英国) international accounting standards committee (IASC) 国际会计准则委员会 international financial institution (IFI) 国际金融机构 International Financial Reporting Interpretation Committee (IFRIC) International Financial Reporting Standards (IFRS) 国际财务报告解释委员会 国际财务报告准则 international remittances 国际汇款 international standard on auditing (ISA) 国际审计准则 internet banking Equivalents: electronic banking, online banking. 网上银行 等同于:电子银行,在线银行 interview 访谈,面试 interviewer 访问者 inventory inventory credit Equivalent: warehouse-receipt financing. Inventory credit permits farmers to store their crops in a warehouse and use them as a guarantee against credit before they are sold. 存货、详细目录、财产清册 存货贷款 等同于:仓库收据筹资 存货贷款允许农民把粮食储存在仓库里,然后在卖它们之前用作为贷款抵押。 inventory turnover 存货周转 invested capital Equivalents: investment capital, equity plus medium-and long-term debt. 投入资本 等同于:投资资本,所有者权益加上中长期债务 investee MFI 投资于微型金融机构 investment bank Equivalent: merchant bank. 投资银行(美国) 等同于:商业银行(英国) investment budget 投资预算 investment capital 投资资本 investment funds 投资资金 investment grant (balance sheet) 投资捐赠(资产损益表) investment income (income statement) 投资收益(损益表) investment return 投资利得 Equivalents: investment yield; return on investment, ROI. 等同于:投资产出,投资回报 investment yield 投资产出 investment-income rate 投资收益率 invoice 发票、要求付款单 IRR (internal rate of return) 内部收益率 ISA (international standard on auditing) 国际审计准则 issue (share or bond) (verb) 发行(股票或债券) J joint-liability group 联保小组 Equivalent: solidarity group. journal (accounting) 分类账(会计)、日记账、流水账 Equivalent: general journal. 等同于:总分类账 journal entry 日记账分录、流水分录 Equivalents: account entry, accounting 等同于:会计分录 entry, entry. journal voucher 分录传票、分录凭单 journalize (verb) 记日记账、记入日记账、记入流水账 K key interest rate 主要利率 know your customer regulations “理解你的客户”规则 labor bank 劳动银行 LAN (local area network) 局域网 land (balance sheet)late borrower 土地(资产负债表) 逾期借款者 late client Equivalent: delinquent client. 拖欠客户 等同于:逾期客户 late fee on loans 对逾期贷款收费 late payment Equivalents: delinquent payment, payment in arrears, overdue payment. 延迟还款、逾期支付 等同于:拖欠还款,逾期还款 leading question (survey) 诱导性的提问(调查) lean period 歉收期 lease 租赁 leasehold amortization (income statement) 租赁物摊销(损益表) leasehold improvements (balance sheet) 租赁物改良(资产负债表) leasing ledger (accounting) Equivalent: general ledger. 出租,租赁 分类账(账户)、分户账、总账、总帐户 等同于:总分类账 legal and regulatory framework legal entity Equivalent 1: legal person. 法制和监管框架 合法的实体 等同于:法人 legal reserves 法定准备金 legal title Equivalent: title. 法定权利 legal transformation 法制变革 lender 贷款人,贷方 lending fund 贷款资金 lending methodology Equivalent: method of lending. 贷款方法、贷款模式 lessee 承租人,租户 lessor 出租人 letter of credit 信用证 leverage Equivalent: financial leverage. 杠杆 等同于:财务杠杆 leverage ratio财务杠杆比率、杠杆比率 liabilities 负债 liabilities and equity (balance sheet)负债和权益(资产负债表) Unlike French, the English language does不像法语,英语并不是以一种特定术 not a specific term that designates both语来指明负债和权益。 liabilities and equity. liability account 负债账户 license 行政许可,执照 licensed financial institution 持照金融机构 licensed non-bank intermediary life expectancy (equipment) 获得执照的非银行中介机构 (设备的)预期寿命 life of a loan 贷款期限 limitation of scope (audit) Equivalent: limitation on scope.limitation on scope (audit) 范围限制(审计) 范围限制(审计) limited-survey sample 有限抽样调查 line of credit Equivalent: credit line. 信用(贷款)额度 等同于:信贷限度 line staff 一线人员 Equivalents: field staff, front-line staff. 等同于:基层工作人员,前线人员 linked liabilities 连带负债 liquid asset Equivalent: quick asset. 流动资产 liquidation value Equivalent: forced-sale value. 清算价值 liquidity (资产的)流动性,偿债能力,变现能力 liquidity management Equivalent: cash management. 流动性管理、清偿力管理 liquidity position 流动头寸 liquidity requirements 流动性需求 liquidity risk 流动性风险,清算风险 liquidity shortage 清偿力不足 liquidity squeeze 流动性(清偿力)紧缩 liquidity threshold 流动性极限 liquidity-adequacy ratio Equivalent: current ratio. 流动资金充足率 等同于:流动资金比率 livelihood activities 谋生活动 livestock savings 以牲畜的形式储蓄 loaded question (survey) 预设问题(调查) loan 贷款,放贷,债、借款 loan agreement 贷款协议 Equivalent: loan contract. 等同于:贷款合同 loan application 贷款申请 loan application procedure 贷款申请程序 loan appraisal 贷款评估 loan approval 贷款核准 loan assets 贷款资产 loan balance 贷款余额 loan capital 借入资本 Equivalent: loan-fund capital. 等同于:贷款资本金 loan charges 贷款费用 loan collateral 贷款担保 Equivalent: loan guarantee. loan contract 贷款合同 loan cycle 贷款周期 loan disbursed 已发放的贷款 Equivalent: disbursed loan. loan disbursement 贷款发放 loan diversion 贷款转移 loan documentation 贷款文件 loan fee 贷款手续费 loan forgiveness 贷款宽限、贷款豁免 Equivalents: debt forgiveness, debt 等同于:债务豁免 pardoning loan fund 贷款资金 Equivalent: loan fund capital 等同于:贷款资本金 loan guarantee 贷款担保 loan in arrears 逾期贷款 Equivalents: delinquent loan, past-due 等同于:拖欠贷款 loan, overdue loan. loan income 贷款收入 loan life insurance 贷款寿命保险 loan loss 贷款损失 loan loss allowance 贷款损失备抵金 loan loss provision (income statement) Equivalents: loan-loss provision expense, loss provision. 贷款损失预提 等同于:贷款损失预留费用 loan loss provision expense (income statement) 贷款损失预留费用(损益表) loan loss rate 贷款损失率 Equivalent: loan-loss ratio. loan loss ratio 贷款损失比率 loan loss reserve (balance sheet, asset account) 贷款损失准备金(资产负债表,资产账目) loan loss reserve ratio 贷款损失准备金比率 loan maturing Equivalent: maturing loan. 到期贷款 loan officer 信贷员 Equivalent: credit officer. loan officer productivity 信贷员的生产率 loan origination loan outreach loan portfolio 贷款起源 贷款覆盖面, 贷款受益面 贷款余额 loan portfolio turnover 贷款资产周转 loan pricing 贷款计价 loan principal Equivalent: principal. 贷款本金 等同于:本金 loan proceeds 借入资金 loan processing 贷款程序,贷款手续 loan product 贷款产品 loan recovery 贷款回收 loan repayment 贷款偿还、还款 loan repayment rate 贷款偿还率、还款率 loan rescheduling ratio 贷款重置率 loan scoring Equivalents: credit scoring, scoring. Loan scoring is a statistical technique used by financial institutions to decide whether or not to extend credit. 信贷评分信贷评分是一种金融机构采用的统计学方法,用于决定是否扩大信用额度。 loan size 贷款额度 loan supervisor 贷款监督人 loan term 贷款期限 loan use 贷款用途 loan write-off 贷款注销 Equivalent: write-off. loan write-off ratio 贷款注销率 Equivalent: write-off ratio. loans outstanding 贷款余额 Equivalents: outstanding loan portfolio, outstanding portfolio, portfolio outstanding. loan-tracking management information system 追踪贷款情况的管理信息系统 (MIS) loan-tracking system 贷款追踪系统 local area network (LAN) 局域网 local currency 本国货币、本币 local investor 当地投资者 longitudinal study 纵向研究 long-range planning 长期计划 long-term debt 长期债务 long-term investment (balance sheet, asset 长期投资 account) long-term liabilities (balance sheet, 长期负债(资产负债表,负债项目) liability account) long-term loan 长期贷款 loss 损失,亏损 loss from currency adjustments 货币调整损失 loss provision (income statement) (贷款)损失预提 Equivalents: loan-loss provision, loan- loss provision expense. lottery ROSCA (rotating savings and credit 摇会(合会) association) 合会的一种 A type of ROSCA. low income clients 低收入客户 low-end market 低端市场 Equivalent: low-income end of the market. low-income end of the market 市场中的低收入群体 Equivalent: low-end of the market. M machinery (balance sheet, asset account)机器(资产负债表,资产账户) mainstream banking 主流银行业 mainstream financial system 金融系统主流 maintenance and cleaning (income statement)维护保养费(损益表) management管理 management accounting 管理会计 management auditor管理审计 management by objectives目标管理 management chart管理结构图 Equivalents: management report, 等同于:管理报告,运行表现图 performance chart. management control管理控制,经营管理 management indicator管理指标 management information管理信息 management information system (MIS) 管理信息系统 management letter (audit)管理建议书(审计) management report 管理报告 management representation letter (audit)审计客户表白书 Equivalent: representation letter. management representations (audit)管理陈述书(审计) manager 经理、管理者 managerial sustainability 管理上的可持续性 managing director 总经理,总裁;常务董事 Equivalent: executive director. mandatory savings 强制储蓄 Equivalents: obligatory savings, forced savings, compulsory savings. margin利润 margin analysis 利润分析 marginal cost 边际成本 Equivalent: incremental cost. marginal costing analysis 边际成本分析 marginal-cost pricing 边际成本价格 markers of change 转变的里程碑 market interest rate市场利率 market penetration市场渗透 market rate 市场利率 Equivalent: commercial terms. 等同于:商业利率/商业条件 market research 市场调查 market segment市场细分 market terms, commercial terms 市场条件,商业条件/商业利率 market value市场价值 marketable securities 可买卖的有价证券 market-debt capital 市场债务资本 market-driven approach市场驱动的方法、以市场为导向的方法 marketing channel 销售渠道 mark-up pricing 加成定价法 marriage fund 婚姻基金 master budget 主要预算 matching funds配套资金 material amount 大额 material misstatement (audit)重要错误(审计) materiality 重要性(会计),实质性(经贸) materiality level (audit)重要性等级 matrix (management)矩阵(管理) maturing loan Equivalent: loan maturing.快到期的贷款 maturity 期限 Equivalent: maturity date. 等同于:到期日 maturity date 到期日 maturity mismatch 期限错配 Equivalent: term mismatch.等同于:期限错配 meals and incidentals (income statement)餐费与杂费(损益表) means test家庭经济情况调查 mediating variable中介变量 member-based organization 基于成员的组织 membership成员,会员 merchant bank 商业银行(英国) Equivalent: investment bank. 等同于:投资银行(美国) merry-go-round A type of rotating savings and credit association (ROSCA), particularly in Africa. 旋转木马 合会的一种,尤其在非洲 method of lending Equivalent: lending methodology. 贷款模式/方式 MFI (microfinance institution) 微型金融机构 micro and small enterprises (MSE) 微小企业 micro-borrower 小额借款人 microcredit 小额贷款 microenterprise services 微型企业服务 microentrepreneur 微型企业家 microfinance 微型金融 microfinance fund 微型金融基金 microfinance institution (MFI) 微型金融机构 microfinance of housing Equivalent: housing microfinance. 住房微型金融 microfinance regulation and supervision 微型金融监管 microfinance service company 微型金融服务公司 microfinance wholesale institution 微型金融批发机构 micro-insurance 微型保险 micro-leasing 微型租赁 microloan 小额贷款 micro-saver 小额储户 migrant-worker remittances 移民工人汇款(农民工汇款) Millennium Development Goalsminimalist MFI The term refers to an MFI that offers only financial services. 千年发展目标 只提供微型金融服务的微型金融机构 这术语是指微型金融机构只提供金融服务 minimum (savings) balance 最小(储蓄)余额 minimum capital requirements 最低资本金要求 MIS (management information system) 管理信息系统 miscellaneous expenses 杂项支出 miscellaneous income 杂项收入 missing middle 消失中间项 mission drift 宗旨/目标偏移 mission statement 宗旨声明 mobile banking 移动银行 mobile phone banking 手机银行业务 mobile phone payment 手机支付 mobile unit 移动设备 monetary policy 货币政策 money holder 非正规存款服务提供者 Equivalent: money-guard. 等同于:非正规存款服务提供者 A term used for someone who safeguards the cash of another, often a relative or 这个术语用于帮助他人保护现金的人,通常是现金主人的朋友或亲戚。 friend. money laundering 洗钱 money order 汇票 money transfer 汇款 money transfer company 货币转移公司 moneylender 非正规贷款人、高利贷者 Equivalent: private lender. 等同于:私人借贷人 monitoring 监测 monitoring and evaluation 监测与评估 monitoring system 监测系统 monthly payment 月度付款、按月还款 months to maturity 还有数月到期 Equivalent: term in months. moral hazard 道德风险 moratorium interest 宽限期内的贷款利息 Equivalents: interest on overdue payment, penalty interest. 等同于:逾期付款利息,罚息 mortgage 抵押 mortgage bank 抵押银行 mortgage interest 抵押利息 mortgage loan 抵押贷款 mortgagor 抵押人 MSE (micro and small enterprises) 微小企业 multilateral development bank 多边发展银行 multilateral organization 多边组织 multiple-choice question多项选择问题 A question for which several pre-defined 一个问题有几个预先确定的答案可供选择。一个 answers are suggested. A multiple-choice多项选择问题可有一个答案或者几个答案。 question can be answered by a unique response or by several responses. multiple-response question有多重答案的问题 A closed question for which several 有几个可能的答案的封闭性问题。 responses are possible. multipurpose institution多服务机构 multi-service MFI综合性微型金融机构 Equivalent: integrated MFI. 指除金融服务外,还提供包括企业发展服务、社 This term refers to an MFI that offers 会服务在内的其它服务的微型金融机构。 financial services in addition to other services, such as enterprise development services, social services, etc. municipal savings bank 市政储蓄银行 mutual assistance group互助小组 N national identity number 国家身份证号 NBFI (non bank financial institution) near cash Non.interest-bearing accounts, the term of which is equal or less than three months. 非银行金融机构 近似货币、近现金账户 等于或小于三个月 negative rate of interest 负利息率、负利率 net book value 账面净值 net cash flow 净现金流 Equivalent: net increase or decrease in cash. net cash requirement 净现金要求 net cash revenue 净现金收入 net cash-debit balance 净现金收入余额 net earnings Equivalents: excess of income over expenses, net profit. net financial margin (income statement) Equivalent: net financial result. 净收益 等同于:净盈利,净利润 净金融收入(损益表) net financial result (income statement) 净金融收入 net income from operations 净营业收入 net income or net loss 净收入(净亏损) net income ratio 净收入率 net increase or decrease in cash 现金净增加(减少) net interest margin 净利差 net loans, outstanding balance of 净贷款余额 net present value Equivalent: net present worth. 净现值 net present worth 净现值 net profit 净利润 net worth 净值 nominal interest rate 名义利率 non agricultural activity Equivalent: non farm activity. 非农业活动 等同于:非农场活动 non farm activity Equivalent: non agricultural activity. 非农场活动 等同于:非农业活动 non farm income 非农收入 nonbank financial institution 非银行金融机构 non-bank private retailer 非银行民营零售商 non-bankable 银行不能接受的 nonbudgeted expenses 非预算费用 non-cash expense 非现金费用 non-interest income 无息收入 non-operating income 营业外(净)收入 non-operating income and expenses 非营业外收入和支出 non-performing asset 不良资产 non-performing loan 不良贷款 nonprofit organization 非盈利机构 note payable 应付票据 note receivable 应收票据 note to financial statements 财务报表注解说明 number of borrowers 借款人数 O obligatory savings 强制储蓄 Equivalents: forced savings, mandatory 等同于:强制性储蓄 savings, compulsory savings. occupancy expenses (income statement) 占用费,使用费(损益表) office expenses (income statement) 办公费用(损益表) office materials 办公用品 Equivalent: office supplies. office supplies 办公用品 off-the-shelf software 现成软件 on-costs 间接成本、间接费用,按照成本 Equivalent: indirect costs. one-time payment 一次性支付 ongoing savings 现有的储蓄 on-lend (verb) 转贷 online banking 在线银行 Equivalents: electronic banking, internet banking. 等同于:电子银行,网上银行 on-time collection rate 按时回收率 on-time repayment 按时还款 on-time repayment rate 按时还款率 open-ended approach (survey) 开放式途径(调查) open-ended question (survey) 开放性问题(调查) opening balance 期初余额 Equivalent: balance brought forward. 等同于:余额承前 operating account 营业账户 operating budget 营业预算 operating cash flow 从营业活动中提供的资金 Equivalents: cash flow from operations, funds provided from operating activities. 等同于:来自经营的净现金流量,经营净现金流量 operating cost 经营成本 Equivalents: operational cost, operating 等同于:操作成本,营业费用 expense. operating deficit 营业亏损 operating department 营业部 operating environment 经营环境 operating expense 营业费用 operating income 营业收入 Equivalent: operational income. 等同于:操作收入 operating loss 营业亏损 operating margin (income statement) 营业毛利(损益表) Equivalent: operating profit before 等同于:在折旧和摊销之前的营业利润 depreciation and amortization. operating profit 营业利润 operating profit before depreciation and 折旧和摊销之前的营业利润(损益表) amortization (income statement) operating risk 营业风险 Equivalent: business risk. 等同于:经营风险 operating self-sufficiency 经营自负盈亏 Equivalent: operational self-sufficiency. 等同于:操作自负盈亏 operating subsidy (income statement) 经营补贴(损益表) Equivalent: grant income. 等同于;捐赠收入/补助收入 operating surplus 营业盈余 operating-cost ratio 经营成本比率 Equivalent: operating-expense ratio. 等同于:营业费用比率 operating-expense ratio 经营费用比率 operational cost 经营成本 operational efficiency 经营效率 operational income 经营收入 operational review 营业审查 operational self-sufficiency 经营持续性 operational sustainability 经营可持续性 operations officer 操作官员,实地工作人员,协理员 opinion (audit) 评价(审计) opportunity cost 机会成本 organization chart 组织结构图 organizational form 组织形式 organizational structure 组织结构 origination fee (loan) 贷款发起费用 outcome variable 结果变量 outflow (accounting) 流出量(会计 ) outgrower scheme 承包种植方案 Most formalized version of contract 多数合同农业正式的说法(参见《合同农 farming (see . contract farming .). 业》) outreach See also “depth of outreach” and “scale of outreach.” 金融服务覆盖面 参见:覆盖深度,覆盖规模 outreach indicator 覆盖面指标 outreach of loan services 贷款服务的覆盖面 outsourcing 从外部请人 outstanding balance 贷款余额 outstanding balance of loan principal 贷款本金余额/未偿贷款本金 outstanding loan portfolio Equivalents: outstanding portfolio, loans outstanding, portfolio outstanding. 贷款余额、未偿贷款总额 等同于:未偿总额,未偿贷款 outstanding loans 贷款余额 outstanding portfolio overdraft facilities 贷款余额 透支贷款 overdue Equivalent: past due. 过期的,过期未付的 overdue loan 逾期贷款 Equivalents: delinquent loan, loan in arrears, past-due loan. 等同于:拖欠贷款,逾期贷款 overdue payment Equivalents: delinquent payment, late payment, payment in arrears. 过期付款 等同于:逾期付款,延迟付款,拖欠付款 overhead (head office) 间接费用、一般管理费(总部) overhead budget 间接费预算,管理费预算 overhead costs (head office) 间接费用成本、间接成本(总部) overindebted 过度负债 owner equity, owner’s equity Equivalents: equity, shareholder capital, shareholder equity, shareholder funds, stockholder equity. 所有者权益,股东权益 等同于:股东资本、所有者资金 ownership structure 股权结构、所有权构成 P paid-in capital pair-wise ranking A term used in partipatory rapid appraisal (PRA). 实收资本、已缴股款,缴讫资本 成对的排序 用于参与式快速评估(PRA)中的术语 par value Equivalent: face value. 票面价值、面值 parent company 母公司 participatory development 参与式发展 participatory rapid appraisal (PRA) Equivalent: participatory rapid assessment. 参与式快速评估(PRA) participatory rapid assessment (PRA) 参与式快速评估(PRA) passbook 银行存折,顾客赊欠账簿,记账本 passbook savings 存折储蓄 past due Equivalent: overdue. 过期的 等同于:逾期的 past-due loan Equivalents: delinquent loan, loan in arrears, overdue loan. 逾期贷款 等同于:拖欠贷款,延误贷款,过期未付的贷款 past-due rate Equivalents: arrears rate, delinquency ratio, delinquency rate. The past-due rate is calculated by dividing the amount of arrears (or late payments) by the average outstanding loan balance. 逾期率 等同于:拖欠率,延误率 拖欠率是拖欠款总额除以平均贷款余额后得出的结果。 pawn (verb) Equivalent: pawn loan. 抵押(动词) 等同于:抵押贷款 pawn loan 抵押贷款 pawnbroker 典当商,质押商 pay off a loan (verb) 向...付清贷款 payable on demand 随到随付 payables 应付账款 payback period (资金)偿还期,回收期 payment Equivalents: repayment, reimbursement. 还款 等同于:支付、付款、支付方式(款项) payment date 还款日期 payment in advance 提前还款 Equivalents: advance repayment, repayment in advance, prepayment. payment in arrears 逾期还款 Equivalents: delinquent payment, late payment, payment overdue, overdue payment. 等同于:逾期还款,延迟支付,过期支付 payment in kind 以实物形式偿还 Equivalent: in-kind reimbursement. payment overdue 拖欠还款,拖欠款项 payment system 支付系统 payment voucher 支付凭单 payments service 支付服务 payroll 工资单,发放的工资额,工薪 payroll deduction loan 扣减工资贷款 payroll tax expense 雇员税支出,工薪税支出 PEARLS system PEARLS评估系统 A system of 39 financial ratios used by the World Council of Credit Unions (WOCCU) 一套有 39个财务比率的系统,世界信贷联盟理事会用于评估微型金融机构。 to evaluate MFIs. peer group 同类小组 peer pressure 同行压力 peer review (solidarity group) 同行监督(固定小组)、同行审议 peer risk (solidarity group) 同行风险(固定小组) peer-lending guarantee 小组联保 Equivalents: collective guarantee, group 等同于:集体担保、小组担保 guarantee. peer-to-peer network 对等网络 penalty (逾期贷款)罚款,罚金 penalty income 罚款收入,罚金收入 penalty interest 罚息 Equivalents: interest on overdue payment, moratorium interest. 等同于:逾期支付利息,延期偿付利息 pending client (for a loan) 未决定是否向其贷款的客户 pending loan 已批准未发放的贷款 penetration rate ( 市场)渗透率,占有率 performance chart 运营图表 Equivalents: management chart, management 等同于:管理图表,管理报告 report. performance incentive scheme 业绩激励机制 performance indicator 绩效指标 performance measurement 绩效衡量 performance monitoring 绩效监控 performance review 绩效调查,评价 performance standard 绩效标准 performing asset 运营资产 Equivalents: earning asset, productive 等同于:生产性资产 asset. performing loan 有效贷款,业绩良好的贷款、正常贷款 periodic payments 定期支付 permanent asset 永久性资产 Equivalents: capital asset, fixed asset. 等同于:资本性资产,固定资产 permission to lend 贷款许可 permit 许可,执照 personal digital assistant 个人数码助理、掌上电脑 personal guarantee 个人担保 personal identification number, (PIN) 个人识别号(PIN) personnel efficiency 人员效率 personnel expenses 人员费用 Equivalent: staff costs. 等同于:员工费用 personnel-time ratio 员工投入时间比率 PERT (program evaluation and review 项目评审技术(PERT) technique) petty cash 小额出纳金,零用现金 phantom loan “虚构贷款” Equivalent: ghost loan. 等同于:“幽灵借款 ” physical asset 实物资产 piggy bank 扑满 Equivalent: home bank. 等同于:家庭银行 pilot test 试行测试、试点 pledge (verb) 保证,抵押,质权 pledge of loan portfolio 贷款资产的抵押 pledging 抵押 point of sale (POS) 电子收款机系统 point-of-sale device 电子收款机 Equivalents: point-of-sale terminal, POS 63 terminal. poorest (the) 赤贫人群 Defined as either the bottom half of the指生活在社会底层,生活标准低于国家贫困线 people classified as below their national 或每天生活标准低于 1美元的人们。 poverty line people living the equivalent of less or than US$1 per day. on portfolio 贷款,贷款余额 portfolio aging 贷款账龄 Equivalents: aged portfolio, aging of the 等同于:贷款余额账龄 portfolio, aging portfolio balance. portfolio at risk (PAR) 风险贷款(率)(PAR) portfolio diversification 资产组合多样化 portfolio in arrears 拖欠贷款,逾期贷款 portfolio income 投资收入,贷款收入 portfolio outstanding 贷款余额 Equivalents: loans outstanding, 等同于:未尝贷款 outstanding loan portfolio, outstanding portfolio. portfolio quality 贷款质量 portfolio re-discounting 贷款再贴现 portfolio report 贷款业务报告 portfolio review 贷款审查 portfolio risk 贷款风险 portfolio turnover 贷款周转率 portfolio yield 贷款收益率 Equivalent: yield on portfolio. portfolio-at-risk rate (PAR rate) 风险贷款率 POS (point of sale) 电子收款机系统 POS network 电子收款机网络 POS terminal 电子收款机 Equivalents: point-of-sale terminal, point-of-sale device position account 会计职位 positive rate of interest 正利率 post an entry (verb) 记账(动词) post.closing-trial balance 结账后试算表 Equivalent: adjusted trial balance. 等同于:调整后的试算平衡表 postal outlet 邮政网点 postal savings bank 邮政储蓄银行 poverty alleviation 扶贫 poverty focused institution 以扶贫为重心的机构 poverty level 贫困水平 poverty line 贫困线 PRA, participatory rapid appraisal Equivalent: participatory rapid assessment. PRA,参与式快速评估 practitioner 实践者,从业者 practitioner-led assessment 实践者主导的评估 precautionary savings 预防性储蓄 Equivalent: contingency savings. 等同于:意外事故储蓄 pre-coded response pre-engagement stage (audit) 预接触阶段(审计) preliminary savings 先期存款 Equivalent: prior savings. 等同于:预先储蓄、前端储蓄 prematured loan 未到期贷款 prematuring 提前偿付 Equivalent: acceleration of maturity. 等同于:加速偿付 prepaid expenses (balance sheet, asset 预付费用,待摊费用(资产负债表的资产账目) account) prepayment 提前还款 Equivalents: advance repayment, payment in 等同于:提前支付款项、提前还款 advance, repayment in advance. present value 现值 Equivalents: current value, current worth. present value of an annuity 年金现值 present worth of a stream of future income 未来收入流的现值 previous year 上年 price-level accounting 一般购买力会计 Equivalent: general price-level 等同于:一般物价水平会计 accounting. pricing 定价 pricing structure 价格结构 primary research (market research) 初步研究(市场调查 ) prime lending rate 优惠贷款利率、最低贷款利率 Equivalent: prime rate. The lowest rate of interest that a 指金融机构向其风险最小的的最优客户所收取的最低水平的利率。 financial institution charges its best low-risk business loan borrowers. prime rate 优惠贷款利率、最低贷款利率 Equivalents: prime interest rate, prime lending rate. principal 本金 Equivalent: loan principal. 等同于:贷款本金 principal overdue 逾期本金 principal payment (loan) 贷款本金的偿还 prior savings 先期存款 Equivalent: preliminary savings. 等同于:预备储蓄 priority sector lending 优先部门贷款 private development bank 私有发展银行 private fund 私有资金 private lender 私人放贷者 Equivalent: moneylender. 等同于:高利贷者 private sector 私营部门 probing question (survey) 探讨式问题(调查) probing technique (survey) 探讨式技术(调查) Proceeds 收益,收入,进款 product costing 产品成本计算 product development 产品开发 product diversification 产品多样化 product-attribute ranking 以产品属性为准的排名 production credit 生产性信贷 productive asset 生产性资产 Equivalents: earning asset, performing 等同于:收入性资产,运营资产 asset. productivity 生产率,生产能力 productivity indicator 生产率指标 profit 利润 Equivalent: earnings. 等同于:所得,收入 profit center 独立核算单位、利润中心 profit center accounting 独立核算单位会计、利润中心会计 profit margin 利润幅度,利润率 profit sharing 利润分享 、分红 profitability 获利能力,盈利性,盈利率,利润原则 profitability ratio 盈利率 profitable 有利(可图)的、盈利的、合算的 profit-and-loss account 损益类账户 Equivalent: income statement. 等同于:损益表 proforma financial statements 预计财务报告 program evaluation and review technique 项目评审技术、统筹方法、、统筹安排法、计划评 (PERT) 估法 promissory note 本票,期票 property and equipment (balance sheet, asset 财产和设备(资产负债表中的资产账目) account) pro-poor services 为穷人提供的服务 proprietary network 私有网络 provision (income statement) 备付、(坏账 )备 付、预提、预留、呆账准备( 损益表) provision expense ratio 预提费用率、呆账预提率 provision of financial services 提供金融服务 Equivalent: delivery of financial services. provision write-off 备付(坏账)注消、注消备付 provisioning 提备付、提预留 provisioning policy 备付政策、预留政策 proximity bank 近似银行 proxy 代理人 Equivalent: proxy indicator. proxy indicator 代理指标、代理变量 prudential ratio 审慎率、安全率 prudential regulation 审慎性监管 prudential standard 审慎标准 prudential supervision 审慎监管 public development bank 公共发展银行 put option (hedging instrument) 看跌期权(对冲工具) pyramid scheme 金字塔机制 Q qualified opinion (audit) 保留意见、限定意见(审计) qualitative research 定性研究 quantitative research 定量研究 quantitative survey 定量调查 quick asset Equivalent: liquid asset. 速动资产 等同于:流动资产 quick ratio Equivalent: acid-test ratio. 速动比率 等同于:酸性测验比率 quote an interest rate (verb) Equivalent: set an interest rate. 确定利率(动词) 等同于:设定利率 quoted interest rate Equivalents: stated interest rate, nominal rate. 设定的利率 等同于:规定的利率、名义利率 R raise funds (verb)random linear method 筹资 随机线性方法 random sampling random-number table 随机抽样 随机数字表 random-sampling methodrandom-walk samplingranking raw materials 随机抽样方法 随机游动抽样 排序 原材料 rating Equivalent: credit rating. (信用)评级等同于:信用评级 rating agency ratio analysisreal effective interest rate 评级机构 比率分析 实际有效利率 real interest rate 真实利率 real time gross settlement system (RTGSS) receipt bookreceipt in advancereceivable 即时全额结算系统 收款凭单簿 预收收据 应收账款、应收的 reciprocal lendingrecognition (accounting)recognize (verb) (accounting)reconcile (verb)reconciliation account 互惠贷款、互助贷款 认可、公认、记录(账户) 认可、公认、记录(动词)(会计) 合并(动词 ) 调整账户、合并账户 reconciliation item (accounting)record an operation (verb)recoveryrecovery rate Equivalent: repayment rate.recurrent costs 调整项目(会计) 记账 回收、弥补、追偿 (贷款)回收率 等同于 : 还款率 经常性成本 Equivalents: recurrent expenses. 等同于:经常性开支费用 recurrent expenses redeemable in cash 经常性开支费用 可兑成现金 refinance a loan (verb)refinanced loan 再融资贷款(动词)、贷款重置 再融资的贷款、重置贷款 refinancing 再融资 regulated financial institution 受监管的金融机构 regulated MFI 受监管的微型金融机构 regulators 监管者 regulatory and supervisory regime 监管制度 regulatory arbitrage 监管套利 regulatory window 监管窗口 reimbursement 退还、偿付、支付 Equivalents: repayment, payment. 等同于:支付 related-party loan Equivalent: insider loan. 关系贷款 等同于 : 内部贷款 remaining liferemittance Generally refers to transfers from migrant workers to their home country. 剩余寿命 汇款 一般指移民工人向自己国家的转账汇款 remote area 偏远地区 remote clients 远程客户 renewal of credit 重新设置贷款、展期贷款 rent seeking Often used as an adjective, such as “rent-seeking behavior.” 寻租 经常用作为形容词、如“寻租行为 ” repayment Equivalents: payment, reimbursement. 还款 等同于:付款、报销 repayment ability Equivalents: capacity to reimburse, capacity to repay, repayment capacity. 还款能力 等同于:偿还能力、付款能力 repayment by installments 分期偿还 repayment capacity 还款能力、偿还能力 repayment conditions 还款条件、偿还条件 repayment frequency 还款频率、偿还频率 repayment in advance Equivalents: advance repayment, payment in advance, prepayment. 提前还款 等同于:提前偿还、预付 repayment plan (loan) Equivalents: repayment schedule, amortization schedule. 还款计划(贷款) 等同于:偿还计划、摊销、分期偿付表 repayment rate Equivalent: recovery rate. 贷款回收率 等同于:还款率 repayment schedule 还款计划 repayment stream 还款资金流 repeat loan 重复贷款、再贷款 replacement cost Equivalent: current cost. 重置(更新)成本 等同于:现行成本 replacement value 重置价值/替换值/更新价值 reporting 报告 reporting requirements 报告要求 reporting system 报告系统 repossessed collateral 二手抵押品 representation letter (audit) Equivalent: management representation letter. 审计客户表白书 等同于:管理当局声明书 re-price (verb) To modify the interest rate on a loan. 重新定价(动词) 用于修改贷款利率 reprice its liabilities (to) reschedule (verb) (对)负债再定价 * 重置(贷款)(动词) rescheduled loan 重置的贷款 rescheduling of a loanreschedulingreschedule of delinquent loans (to)research objective 贷款重置 重新订立(偿还期) 对拖欠贷款的重置 研究目标 reserve calculation 准备金计算 Equivalent: calculation of reserve. reserve rate 呆账准备金率、备抵率 reserves (balance sheet) Equivalent: accumulated reserves. 呆账准备金、留量、备抵(资产负债表) reserves for possible losses (income statement) 贷款损失准备金(损益表) reserves held in the central bank 央行准备金,央行储备金 residual value 残余价值 respondent 回答者,相应的 restricted fundsrestructure (verb) 专用基金,限定用途基金 更改结构、重建构造、重置(动词) restructured loan 贷款期限和偿还方法重置后的贷款 retail financial service providers 零售金融服务供应商 retail institution 零售机构 retail outlet 零售点 Equivalent : distribution outlet 等同于:分销点 retained earnings Equivalent: retained net surplus (deficit). 留存盈余(收益) 等同于 : 留存净利润(赤字) retained earnings statement retained loss 留存盈余表,留存收益表 损耗留存 retained net surplus (deficit) retention rate 留存净利润(赤字) 保留率 Equivalent: client retention rate. 等同于:客户保留率 return on assets (ROA) Equivalent: asset utilization. 资产收益率 等同于:产回报率、资产利用率 return on equity (ROE)return on investment (ROI) Equivalents: investment return, investment yield. 所有者权益收益率 投资收益率 等同于:投资回报 return on performing assets Equivalent: yield on performing assets. 运营资产收益率 等同于:运营资产回报率 return-on-business ratio (ROB) 业务回报率 returns to scale 规模经济、规模报酬 revenues 收入 reversal of amortization and provisions reversal policy 取消分期还款和损失准备 反向政策,政策转变 reversing entries revolving credit 相反分录 循环信贷 revolving loan fund risk averse 循环贷款 风险厌恶 risk aversion 风险厌恶 risk management 风险管理 risk mitigation strategyrisk weighted 缓解风险策略 风险权重 risk-adjusted return ROA (return on assets) Equivalent: asset utilization. 风险调整回报率 资产收益率 等同于:资产回报 ROB (return on business ratio) 业务回报率 ROE (return on equity) 所有者权益收益率 ROI (return on investment) 投资收益率 Equivalents: investment return, investment 等同于:投资回报率 yield. ROSCA (rotating savings and credit 合会 association) ROSCA chain 合会链 ROSCA round 合会循环 rotating savings and credit association 合会 (ROSCA) rounding mechanisms 去尾整元机制,舍入法 RTGSS (real time gross settlement system) 实时支付结算系统 running cost 经营费用/日常费用/运行成本/连续成本 rural bank 农村银行 rural development bank 农村开发银行 rural development project 农村发展项目 rural finance 农村金融 S S&L (savings and loan association) 储蓄与贷款协会 SACCO (savings and credit cooperative) 储蓄与信贷合作社 Equivalents: credit union, savings and credit union. safety net 福利项目 sale of assets 资产出售/资产变卖 sale of equity investments 股权投资的出售 sale of investments 投资的出售 sample selection 样本选择 sample size 样本大小 sampling 取样、抽样 sampling methodology 取样方法、抽样方法 sampling risk 取样风险、抽样风险 saver 储蓄人、储户 saving at home 在家储蓄 saving down 降低储蓄 A concept coined by Stuart Rutherford to designate an advance against future Stuart Rutherford提出的一个概念,指为未来的储蓄预付款的进展,例如:贷款 savings, i.e., a loan. saving through 通过储蓄 A concept coined by Stuart Rutherford. Stuart Rutherford提出一种概念 saving up 上升储蓄 According to the “a priori savings” concept coined by Stuart Rutherford. Stuart Rutherford根据“推理储蓄”概念创造的一个词汇 savings 储蓄 savings account 活期存款账户 savings agent 储蓄机构 savings and credit cooperative (SACCO) 储蓄和信贷联盟 Equivalents: savings and credit union, credit union. savings and credit union 储蓄和信贷联盟 savings and loan association (S&L) 储蓄贷款协会 savings bank 储蓄银行 savings club 储蓄俱乐部 savings collector 储蓄机构 savings in cash 现金储蓄 savings in hard assets 不动产储蓄 savings in kind 实物储蓄 savings mobilization 储蓄动员 savings outreach 储蓄的覆盖面 savings outstanding scale of outreach (of the services of an MFI) Refers to the number of clients served by an MFI. 储蓄余额 覆盖面(微型金融机构的业务) 指一家微型金融机构服务的客户数目。 等同于:深度推广 See also “depth of outreach.” scale up (verb)scaling up 扩大规模(动词) 扩大规模,升级 scope of an audit scoring Equivalents: credit scoring, loan scoring. Scoring is a statistical technique used by financial institutions to decide whether or not to extend credit. 审计范围 信贷评分 等同于:信贷评分,贷款评分 评分法是一种金融机构采用的统计学方法,用于决定是否扩大其客户的信用额度。 screened mutual fund 筛选的互助基金 SDI (subsidy dependence index) 补贴依赖指数 seasonal bias 季节性偏差 seasonal credit 季节性贷款 Equivalent: crop credit. 等同于:作物贷款 seasonality analysis 季节性分析 secondary information Second tier bank second-tier institution Equivalent (2): apex institution 二次信息、二手信息 二级银行 二级机构 等同于:批发机构 secure a loan (verb) 担保贷款 (动词) secured debt 有担保的债务 securitization 证券化 securitized debt 证券化的债务 security Equivalents: collateral, guarantee. 担保品、抵押品 等同于:担保/保证 seed funding 种子资金/创始基金/原始基金 self-employed 自营的 self-help group 自助小组 self-managed scheme 自助管理项目 self-regulation 自律 self-selection bias 自我选择偏差 self-sufficiency 自负盈亏 self-sufficiency indicator 自负盈亏指标 semiformal institution 半正规机构 senior manager 高级经理/资深经理 sensibility analysis 敏感性分析 service chargeservice company model 服务收费 服务公司模式 servicing costset an interest rate (verb) Equivalent: quote an interest rate. 劳务成本 确定利率 settlement service 结算服务 setup costs setup options (software)shadow interest rate 启动成本/开业成本 (软件)可供选择的安装 影子利率 shadow price 影子价格 shadow price of funds 资金的影子价格 share shared return fund 股份,股票,股,份,额 股份回报式基金 shareholder 股东 Equivalent: stockholder. shareholder capital Equivalents: shareholder equity, shareholder funds, stockholder equity, owner equity, owner’s equity, equity. 股东权益,股东资产净值 shareholder equity 股东权益 shareholder funds 股东资金 shareholder return 股东回报 shortfall 缺额,缺少,不足,亏空 short-term debt 短期债务 Equivalents: current debt, current liabilities, short-term liabilities. short-term investment 短期投资 short-term liabilities 短期债务 short-term loan 短期贷款 short-term paper 短期债券,短期票据,短期汇票 sight deposit Equivalent: demand deposit. 活期存款 sight draft 即期汇票,见票即付票据 simple interest 单利 simulation modeling single end-of-term payment Equivalent: balloon payment.single-answer question (survey)single-entry accounting smart card 仿真建模 到期一次性付款 等同于:飘浮式付款,特大尾数付款 单一答案问题(调查) 单式会计 智能卡 smart subsidy smooth income (verb)social capital 智能补贴 平滑收入(动词) 社会资本 social investment fund 社会事业投资资金 social investors 社会投资者 social performance 社会效益 social performance assessment 社会效益评估 social performance indicator (SPI) 社会效益指标 social performance indicators initiative 社会效益指标能动性 social responsibility 社会责任 social safety net 社会福利网 social welfare 社会福利 socially oriented investor 以社会福利为导向的投资者 socially responsible investor 对社会责任的投资者 socially responsible mutual fund 社会责任互助基金 social-welfare benefit 社会福利效益 soft loan 软贷款 Equivalent: concessional loan. 等同于:贴息贷款 solidarity group Equivalent: joint-liability group. 团结小组, 等同于:联保小组 solidarity-group lending 团结小组贷款、联保小组贷款 solvency Equivalent: creditworthiness. (贷款)偿付能力 sources and uses of cash 现金的来源和使用 Equivalent: statement of sources and uses of cash. sovereign debt restructuring 主权债重组 special window (regulation) Equivalent: special regulatory window. 特殊窗口(管理) 等同于:特别调控窗口 special-purpose audit spread 专项审计,特种审计 差额,差幅,利差,把…分期 spread interest payments (verb) 利差支付(动词) staff costs Equivalent: personnel expenses. 人员费用(成本) staff count 员工计数 staff development 员工发展 staff incentive (human resources) 员工激励 staff retraining 员工再培训 stakeholder 利益相关方 standard 标准 standards for financial reporting Equivalents: financial standards, applicable financial reporting framework. 财务报告标准 等同于:财务(报告)标准 starting fiscal year 起始财政年度 startup business 启动业务 startup costs 开办费(成本) stated interest rate Equivalents: quoted interest rate, nominal rate. 公布的贷款利率,公布的利率 等同于:名义利率 statement of accountstatement of change in financial position Equivalent: cash flow statement. 财务报表/账目表/账单 财务状况变动说明 等同于:现金流量表 statement of sources and uses of cash 现金的来源和使用 Equivalent: sources and uses of cash. state-owned agricultural bank 国有农业银行 state-owned bank 国有银行 stock item 股票项目 stockholder 股东 Equivalent: shareholder. stockholder equity Equivalents: shareholder equity, shareholder capital, shareholder funds, owner equity, owner’s equity, equity. 股东权益 stop-lending order 停止借贷命令 stored-value card 储值卡 straight-line depreciation (asset) 直线折旧法(资产) strategic plan 战略计划 strategic planning 战略规划 structural adjustment policy 结构调整政策 structured questionnaire (survey) 结构调查问卷(调查) subledger (accounting) 辅助分类账(总账) subordinated note 无优先权的票据 subsidized credit 贴息信贷 subsidy 补贴,补贴金 Equivalent: grant. 等同于:捐赠 subsidy adjustment 补贴调整 subsidy dependence index (SDI) 补贴依赖指数 subsidy for cost of funds 资金成本补贴 Equivalent: cost-of-funds subsidy. subsidy-adjusted profitability 补贴调整后的利益率 subsidy-independent 不依赖于补贴的 substantive procedure (audit) 实证性程序(审计) summarized financial statements 财务报表摘要,汇总的财务报表 summary balance sheet 资产负债表一览,汇总的资产负债表 summary income statement 汇总损益表 sum-of-the-years digit method (asset) 年限总和折旧法(资产 ) sum-of-years digit depreciation method 年限总和折旧法(资产 ) (asset) Equivalents: sum-of-the years digit depreciation method, sum-of-the-years digit method. supervision 监管 supplier credit 卖方信贷,供应商信贷 supplier of financial intermediation 金融中介服务供应商 services support services 支持服务 surplus 盈余,剩(盈)余额,顺差,公积金 survey interview 调查访谈 survival pricing 盈亏平衡点定价 suspense account 暂记账(账户) sustainability 可持续性,可持续 sustainable 可持续的 swap 交换 T take out a loan (verb)tangible assettarget capital structuretarget grouptarget market targeted lendingtax 借取贷款(动词) 固定资产 目标资本结构 目标群体 目标市场 指令性贷款 税,税收 tax allowance Equivalent: tax write-off.tax audit 税收优惠额 税款审计 tax base 课税依据,征税标的 tax expenditurestax incentive 税款支出 税收减免、税收优惠 tax liability tax rate 应纳税额 税率 tax systemtax write-off 税制 税金注销 taxable income 应税所得 technical assistance 技术援助、技术支持 technical insolvency technical reserve (insurance)technical sustainabilityteller 技术性破产 技术性准备金(同未到期保险费) 技术可持续性 银行出纳员 teller transaction 银行出纳员交易 term deposit Equivalents: fixed-term deposit, time deposit.term in months Equivalent: months to maturity.term loan 定期存款 按月定期 , 定期贷款 还有数月到期 term mismatch Equivalent: maturity mismatch.terms of a loan 期限错配 贷款条款 terms of reference 委任范围、受权调查范围 test of control (audit) 控制抽查(审计) test of details (audit) 详细检查(审计) test of statistical significance 统计显著性检验 time deposit 定期存款 time series 时间序列 time-series analysis 时间序列分析 title Equivalent: legal title. too much liquidity/cash 所有权,权利,名称 过多的流动资金/现金、流动性过剩 trade credittransaction (accounting) 贸易信贷,商业信用(赊购商品) 交易(总账) transaction cost 交易成本 transaction entry 会计事项分录,交易分录 transaction fee 会计事项费用 transaction ledger 会计事项总账 transaction report 会计事项报告,经济业务报告 transfer price (产品)转让价格,内部调拨价格 transfer risk 汇款风险 transfer service 汇款服务 transformation Equivalent: institutional transformation 改革 等同于:机构改革 transition country 转型国家 transparency 透明度 travel advances 预付旅行款 travel and transportation expenses 旅差费 treasury bill Equivalent: treasury note. 短期国库债券等同于:国库券 treasury note treatment group In an evaluation process, “treatment group” is the group used to measure the effects of a microfinance program on the beneficiaries. It is opposed to the “control group.” 中期国库券 处理小组 在一个评估流程中,“处理小组”是一个用于评估小额信贷项目在受惠者中的影响程度的小组。它与“控制小组”是相对的。 trend analysistrial balance 趋势分析 试算平衡表 true and fair view of the financial position (audit) 对财务状况的真实和公正的观点 trust fund 信托基金 trust law 信托法 truth-in-lending law 诚实借贷法 turned into cash 转换成现金 U unaccounted for 未记账的, 未计算在内 unadjusted trial balanceunallocated 调整前的试算平衡表,结账前试算平衡表 未分配的 unbanked uncalled capital 未能/不能享有银行服务的 未定股东,未收资本 uncollaterized loan 无抵押贷款 undepreciated book valueundercapitalizedunderserved population unearned revenue 未折旧账面价值(指资产原价) 资本不足的,投资不足的 未服务到的人群 非营业收益,额外收益 unit cost 单位成本 United Nations Millennium Declaration 联合国千年宣言 unpaid interest Equivalents: interest in arrears, interest unpaid.unqualified opinion (audit)unqualified opinion with an emphasis of matter (audit)unrecovered loan 未付利息 等同于:逾期利息 无保留意见,无限定意见(审计) 对重要事件无保留意见,无限定意见(审计) 无法收回的贷款 unrestricted fundsunsecured debt 无限制的资金/未限定用途的资金 无抵押、担保债务 unsecured lending unstructured questioning (survey)up-front feeup-front interest payment up-front savingsuseful life 无抵押、担保贷款 非结构化提问(调查 ) 预收费,预收费用/前付费 预付利息 先期存款 资产的经济寿命,使用寿命,有效年限 usury law usury limitutilities (expense account) 高利贷法 高利贷限制 公用事业(费用账目) variable cost 可变成本,直接成本 variable operating cost 可变运营成本 variable-cost ratio 可变成本比率,直接成本比率 variance analysis 方差(差异)分析 vehicle operating costs 车辆运营费 venture capital 风险资本,风险 投资 village bank 村银行 village banking 村银行模式 virtual wallet 虚拟钱包 vision statement 远景陈述 voluntary deposit 自愿存款 voluntary savings 自愿储蓄 voucher (付款)凭单,收据 , 收条,保证人 W wage bill 工资清单,工资账单 wage costs 工资成本,薪酬成本 WAN (wide area network) warehouse receipt Occasionally used as a synonym of "warehouse receipt financing."warehouse-receipt financing Equivalent: inventory credit. Inventory credit permits farmers to store their crops in a warehouse and use them as a guarantee against credit before they are sold. 广域网 仓库收据 有时也作为“仓库收据融资”的同义词 存活抵押贷款 等同于:存货贷款 存货贷款使得农民得以把粮食储存在仓库里,然后在销售它们之前用作贷款抵押。 warehousing 仓库 warm-up question (survey) 热身问题(调查) warrant (finance) 认股证书,认股权证,支付命令,收付款凭单,许可证 wasting asset 递耗资产(指无法或难以恢复、更新的自然资源,例如矿、油田) wealth rankingwear and tear (of building) weekly payment 财富排名 磨损,损耗 每周(分期)还款 weighted average cost of capital 加权平均的资本成本 wholesale financial institution 批发金融机构 wholesale lending 批发贷款(业务) wide area network (WAN) 广域网 wire transfer 电汇 withdrawal 取款 working capital 流动资金,周转资金,营运资金 working capital requirement 流动资金需求 Equivalent: change in working capital. working-capital loanworking-capital ratio Equivalents: current ratio, capital-adequacy ratio. 流动资金贷款 流动资金比率等同于:流动比率、资本充足率 work-in-process inventory 在制品盘存 working table, management report, management工作日程表、管理报告、管理图表、营运图表 chart, performance chart write off (verb)write-off Equivalent: loan write-off. 注销,冲销(动词) 注销的 等同于:注销贷款 write-off ratio Equivalent: loan write-off ratio. (贷款)注销率 等同于:贷款注销比率 written-off loan 已注销的贷款 Y year-end accounts 年终账户 yield curve 收益曲线 yield gap 收益差额 yield on performing assets 运营资产收益 Equivalent: return on performing assets. 运营资产回报 yield on portfolio 贷款收益率 Equivalent: portfolio yield. 等同于:贷款回报 yield to maturity 到期收益,期末收益 yield-gap ratio 收益差额率 Z zero based budgeting (ZBB)零基预算编制法