【正文】 dry）tax 農(nóng)（牧）業(yè)稅allowance for doubtful debt 壞賬準備alternative (either/or) order 選擇指令A(yù)merican Express card 運通卡American terms 美國標價法amount in figures 小寫金額amount in words 大寫金額annual membership dues 年費application form for a banking account 銀行開戶申請書appointed bank 外匯指定銀行appreciation of exchange rate 匯率升值arbitrage 套利arbitrage of exchange 套匯arbitrage opportunity 套價機會arbitrage risks 套匯風(fēng)險as agent 做代理as principal 做自營Asian Development Fund (ADB)亞洲開發(fā)銀行ask price = asking price = offer price 出售價，報價，開價，出價askbid system 競價系統(tǒng)assessment of loss 估損assets insurance 資產(chǎn)保險assignment of policy 保單轉(zhuǎn)讓assumption of risk 承擔(dān)風(fēng)險asymmetry 不對稱at owner39。s guarantee 銀行擔(dān)保bank39。s risks 買方風(fēng)險call (option) 買方期權(quán)，看漲期權(quán)call and put options買入期權(quán)和賣出期權(quán)call for funds 控股、集資call loan transaction 短期拆放往來call market 活期存款市場call money 拆放款call options on an equity 權(quán)益證券的買入期權(quán)calloptions 認購期權(quán)cancellation 取消cancellation money 解約金cap 帶利率上限的期權(quán)capital assets 資本資產(chǎn)capital lease 資本租賃capital market 信貸市場、資本市場capital resources 資本來源capital surplus 資本盈余capital transfer 資本轉(zhuǎn)移capital turnover rate 資本周轉(zhuǎn)率card issuing institution 發(fā)卡單位carefully selected applicant 經(jīng)仔細選定的申請人cargo insurance 貨物保險cash 現(xiàn)金，付現(xiàn)款cash a cheque 支票兌現(xiàn)cash account 現(xiàn)金帳戶cash advance 差旅預(yù)支款cash against bill of lading 憑提單付現(xiàn)cash against documents 憑單付現(xiàn)，憑單據(jù)付現(xiàn)金=document against cashcash and carry 付現(xiàn)自運；現(xiàn)金交易和運輸自理；現(xiàn)購自運商店cash and carry wholesale 付現(xiàn)自運批發(fā)cash assets 現(xiàn)金資產(chǎn)cash audit 現(xiàn)金審核cash balance 現(xiàn)金余額，現(xiàn)款結(jié)存cash basis 現(xiàn)金制cash basis accounting 現(xiàn)金收付會計制cash before delivery（.）空貨前付款，付款后交貨，付現(xiàn)款交貨cash bonus 現(xiàn)金紅利cash book 現(xiàn)金簿；現(xiàn)金帳；現(xiàn)金出納帳cash boy 送款員cash budget 現(xiàn)金預(yù)算cash card1 （銀行）自動提款卡cash card2 現(xiàn)金卡cash claim 現(xiàn)金索賠cash collection basis 收現(xiàn)法，收現(xiàn)制cash credit 活期信用放款，現(xiàn)金付出cash credit slip 現(xiàn)金支出傳票cash currency 現(xiàn)金通貨cash cycle 現(xiàn)金循環(huán)，現(xiàn)金周期cash day 付款日cash debit slip 現(xiàn)金收入傳票cash department （商業(yè)機構(gòu)中的）出納部=countinghousecash deposit 現(xiàn)金存款；保證金cash deposit as collateral 保證金，押金cash desk （商店、飯館的）付款處cash disbursements 現(xiàn)金支出cash discount (.) 現(xiàn)金折扣，付現(xiàn)折扣=settlement discountcash dispenser(美)自動提款機=cashomatcash dividend 現(xiàn)金股利cash down 即付，付現(xiàn)cash equivalent value現(xiàn)金等值，現(xiàn)金相等價值cash flow 現(xiàn)金流動cash flow stream 現(xiàn)金流（量）cash holdings 庫存現(xiàn)金cash in advance (.) 預(yù)付現(xiàn)金cash in bank 存銀行現(xiàn)金，銀行存款cash in hand （商行的）庫存現(xiàn)金cash in transit 在途現(xiàn)金，在運現(xiàn)金cash in transit policy 現(xiàn)金運送保險單cash in treasury 庫存現(xiàn)金cash invoice 現(xiàn)購發(fā)票cash items 現(xiàn)金帳項，現(xiàn)金科目cash journal 現(xiàn)金日記簿cash liquidity 現(xiàn)金流動情況，現(xiàn)金周轉(zhuǎn)cash loan 現(xiàn)金貸款cash management services現(xiàn)金管理業(yè)務(wù)cash market 現(xiàn)金交易市場，現(xiàn)貨市場，付現(xiàn)市場cash nexus 現(xiàn)金交易關(guān)系cash on arrival 貨到付現(xiàn)，貨到付款cash on bank 銀行存款；銀行付款；現(xiàn)金支票付款cash on deliver () （英）交貨付款，現(xiàn)款交貨＝collect on deliverycash on delivery (COD) 交割付款cash order（C/O） 現(xiàn)金訂貨cash paid book 現(xiàn)金支出簿cash payment 現(xiàn)金支付cash payments journal 現(xiàn)金支出日記帳cash position 頭寸cash price 現(xiàn)金售價，現(xiàn)金付款價格cash purchase 現(xiàn)購，現(xiàn)金購買cash railway （商店中的）貨款傳送線cash ratio 現(xiàn)金比率cash receipts (CR) 現(xiàn)金收入cash receipts journal 現(xiàn)金收入日記帳cash records 現(xiàn)金記錄cash register 現(xiàn)金登記機，現(xiàn)金收入記錄機，收銀機cash remittance 匯款單；解款單cash remittance note 現(xiàn)金解款單，解款單cash requirement 現(xiàn)金需要量cash reserve 現(xiàn)金儲備（金）cash resources 現(xiàn)金資源，現(xiàn)金來源cash resources (reserves) 現(xiàn)金準備cash sale 現(xiàn)金銷售=sale by real cashcash sale invoice 現(xiàn)銷發(fā)票，現(xiàn)售發(fā)票cash settlement 現(xiàn)金結(jié)算，現(xiàn)匯結(jié)算cash short and over 現(xiàn)金尾差，清點現(xiàn)金余差；現(xiàn)金短溢cash slip 現(xiàn)金傳票cash statement 現(xiàn)金報表，庫存表cash ticket 現(xiàn)銷票，門市發(fā)票cash transaction 現(xiàn)金交易cash verification 現(xiàn)金核實，現(xiàn)金核查cash voucher 現(xiàn)金憑單；現(xiàn)金收據(jù)cash with order （., ，訂貨付現(xiàn)，落單付現(xiàn)cash without discount 付現(xiàn)無折扣cash yield discount 現(xiàn)金獲利率，現(xiàn)金收益率cashandcarry arbitrage 現(xiàn)貨持有套利cashier 出納員，收支員cashier39。范圍保險coverage ratio 償債能力比率covernote 暫保單；投保通知單credit 信用，信貸credit account 賒帳=open account2credit agreement 信貸協(xié)定credit amount 信貸金額。 deposit 同業(yè)存款financial lease 金融租賃financial risk 金融風(fēng)險financial statement analysis 財務(wù)報表分析financial system 金融體系financial transaction 金融業(yè)務(wù)financial unrest 金融動蕩financial world 金融界first mortgage 第一抵押權(quán)fiscal and monetary policy財政金融政策fixed assets 固定資產(chǎn)fixed assets ratio 固定資產(chǎn)比率fixed assets turnover ratio 固定資產(chǎn)周轉(zhuǎn)率fixed capital 固定資本fixed costs 固定成本fixed deposit (=time deposit) 定期存款fixed deposit by installment 零存整取fixed exchange rate 固定匯率fixed par of exchange 法定匯兌平價fixed savings withdrawal 定期儲蓄提款fixedrate leases 固定利率租賃flexibility and mobility 靈活性與機動性flexibility of exchange rates 匯率伸縮性flexible exchange rate 浮動匯率floating exchange rate 浮動匯率floating policy 流動保險單floatingrate leases 浮動利率租賃floor 帶利率下限的期權(quán)floor broker 場內(nèi)經(jīng)紀人fluctuations in prices 匯率波動foregift 權(quán)利金foreign banks 外國銀行foreign correspondent 國外代理銀行foreign currency futures 外匯期貨foreign enterprises ine tax 外國企業(yè)所得稅foreign exchange certificate 外匯兌換券foreign exchange crisis 外匯危機foreign e