经济生活中的英语词汇

[lavenderdale]

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巴塞尔协议(Basle Agreement)——由各国中央银行、国际清算银行成员签订的国际协议，主要是关于银行最小资本充足的要求。它也被称为BIS规则(BIS rules)。

保兑信用证(Confirmed Letter of Credit)——开出信用证的银行和第二家承兑的银行都承诺有条件地担保支付的信用证。

 

[lavenderdale]

回复: 经济生活中的英语词汇

国家风险(Country Risk)——在特定国家经营的组织，其财务状况和偿债能力由于受到所在国变化和发展的影响而存在的风险。

信用风险(Credit Risk)——债务人延期支付或拒绝支付债务的风险。

交易对手违约风险(Counterparty Risk)——由于交易另一方不遵守合同条款所带来的风险。

流动性危机(Liquidity Run)——现金支出激增，企业创造新现金流(流动性)出现困难。

行业风险(1ndustry Risk)——一个行业中所有企业可能因行业不景气而盈利下降的风险。




财务风险(Financial risk)——企业无法按时足额偿还到期债务的风险。财务风险的主要衡量指标是财务杠杆率，即企业计息负债和股东权益的比值。企业的财务风险越大，财务杠杆率就越高。利润因受意外的财务状况或环境变化影响而变化的风险。这一术语在用于描述企业的债务和财务杠杆时，指企业的利润不足以满足利息支付和其他债务支付要求的风险。

风险资产(Risk Assets)——根据带来损失的可能性，被赋予不同风险权重(0—100％)的银行资产。

Z值(Z Score)——指对企业财务状况、破产可能性的量化评估。z值主要利用核心的财务指标进行评估，它是由企业破产预测模型得出。

Z值模型(Z score models)——用少量关键指标衡量企业破产风险的模型。每一个z值模型都有自己的关键指标。不同的z值模型适用于不同的行业和不同的国家。

 

[lavenderdale]

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第一百一十条　董事会设董事长一人，可以设副董事长。董事长和副董事长由董事会以全体董事的过半数选举产生。
Article 110 The board of directors shall have one chairman, and may have a deputy chairman.
　　董事长召集和主持董事会会议，检查董事会决议的实施情况。
The chairman and deputy chairmen shall be elected by more than half of all the directors. The chairman of the board of directors shall convene and preside over the meetings of the board of directors and examine the implementation of the resolutions of the board of directors.
副董事长协助董事长工作，董事长不能履行职务或者不履行职务的，由副董事长履行职务；副董事长不能履行职务或者不履行职务的，由半数以上董事共同推举一名董事履行职务。
The deputy chairman shall assist the chairman to work. If the chairman is unable or fails to perform his duties, the deputy chairman shall perform such duties. If the deputy chairman of the board of directors is unable or fails to perform his duties, the director who is jointly recommended by half or more of the directors shall perform such duties.

 

[lavenderdale]

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第一百一十一条　董事会每年度至少召开两次会议，每次会议应当于会议召开十日前通知全体董事和监事。
Article 111 The board of directors shall convene at least two meetings every year, and shall notice all directors and supervisors 10 days before it holds a meeting.
　　代表十分之一以上表决权的股东、三分之一以上董事或者监事会，可以提议召开董事会临时会议。董事长应当自接到提议后十日内，召集和主持董事会会议。
The shareholders representing 1/10 or more of the voting rights, or 1/3 of the directors, or the board of supervisors may bring forward a proposal on holding a temporary meeting of the board of directors.

The chairman of the board of directors shall, within 10 days after he receives such a proposal, convene and preside over a meeting of the board of directors.



　　董事会召开临时会议，可以另定召集董事会的通知方式和通知时限。
. If the board of directors holds a temporary meeting, it may separately decide the method and time limit for the notification on convening meetings of the board of directors.

 

[lavenderdale]

回复: 经济生活中的英语词汇

　第一百一十二条　董事会会议应有过半数的董事出席方可举行。董事会作出决议，必须经全体董事的过半数通过。
Article 112 No meeting of the board of directors may be held, unless more than half of the directors are present. When the board of directors makes a resolution, it shall be adopted by more than half of all the directors.

　　董事会决议的表决，实行一人一票。
As for the voting on a resolution of the board of directors, a director shall have one vote only.

 

[lavenderdale]

回复: 经济生活中的英语词汇

第一百一十三条　董事会会议，应由董事本人出席；董事因故不能出席，可以书面委托其他董事代为出席，委托书中应载明授权范围。
　　董事会应当对会议所议事项的决定作成会议记录，出席会议的董事应当在会议记录上签名。
113 The directors shall attend in person the meetings of the board of directors. Where any director is unable to attend the meeting for a certain reason, he may, by issuing a written power of attorney, entrust another director to attend the meeting on his behalf, and the scope of authorization shall be stated in the power of attorney.
　　董事应当对董事会的决议承担责任。董事会的决议违反法律、行政法规或者公司章程、股东大会决议，致使公司遭受严重损失的，参与决议的董事对公司负赔偿责任。但经证明在表决时曾表明异议并记载于会议记录的，该董事可以免除责任。 The board of directors shall prepare records regarding the resolutions on the matters discussed at the meeting, which shall be signed by the directors in presence. The directors shall be responsible for the resolutions of the board of directors. In case a resolution of the board of directors is in violation of laws, administrative regulations, articles of association or resolutions of the shareholders' meetings and causes any serious loss to the company, the directors who participate in adopting the resolution shall make compensation. However, if a director is proven to have expressed his objection to the voting on such resolution and his objection was recorded in the records, then the director may be exempted from liabilities.

 

[lavenderdale]

回复: 经济生活中的英语词汇

第一百一十四条　股份有限公司设经理，由董事会决定聘任或者解聘。
Article 114 A joint stock limited company may have a manager, who shall be hired or dismissed by the board of directors.
　　本法第五十条关于有限责任公司经理职权的规定，适用于股份有限公司经理。
The provisions of Article 50 of this Law on the authorities of the manager of a limited liability company shall apply to that of the manager of a joint stock limited company.
　　第一百一十五条　公司董事会可以决定由董事会成员兼任经理。
Article 115 The board of directors of a company may decide to appoint a member of the board of directors to concurrently take the post of the manager.

 

[lavenderdale]

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　第一百一十六条　公司不得直接或者通过子公司向董事、监事、高级管理人员提供借款。
Article 116 No company may, directly or via its subsidiary, lend money to any of its directors, supervisors or senior managers.

　　第一百一十七条　公司应当定期向股东披露董事、监事、高级管理人员从公司获得报酬的情况。
Article 117 A company shall regularly disclose to its shareholders the information about remunerations obtained by the directors, supervisors and senior managers from the company. Section 4 the Board of Supervisors

 

[lavenderdale]

回复: 经济生活中的英语词汇

第四节　监事会 ​

​

Section 4 the Board of Supervisors​

　
　第一百一十八条　股份有限公司设监事会，其成员不得少于三人。
Article 118 A joint stock limited company shall set up a board of supervisors, which shall comprise at least 3 persons.
　　监事会应当包括股东代表和适当比例的公司职工代表，其中职工代表的比例不得低于三分之一，具体比例由公司章程规定。
The board of supervisors shall include representatives of shareholders and an appropriate percentage of representatives of the company's employees. The percentage of the representatives of employees shall account for not less than 1/3 of all the supervisors, but the concrete percentage shall be specified in the articles of association.
监事会中的职工代表由公司职工通过职工代表大会、职工大会或者其他形式民主选举产生。
The representatives of employees who serve as members of the board of supervisors shall be democratically elected through the meeting of representatives of the company's employees, shareholders' meeting or by other means.

　　监事会设主席一人，可以设副主席。监事会主席和副主席由全体监事过半数选举产生。监事会主席召集和主持监事会会议；监事会主席不能履行职务或者不履行职务的，由监事会副主席召集和主持监事会会议；The board of supervisors shall have one chairman, and may have a deputy chairman. The chairman and deputy chairman shall elected by more than half of all the supervisors. 　　
监事会副主席不能履行职务或者不履行职务的，由半数以上监事共同推举一名监事召集和主持监事会会议。 The chairman of the board of supervisors shall convene and preside over the meetings of the board of supervisors. If the chairman of the board of supervisors is unable or fails to perform his duties, the deputy chairman of the board of supervisors shall convene and preside over the meeting of the board of supervisors. If the deputy chairman of the board of supervisors is unable or fails to perform the duties, the supervisor jointly recommended by half or more of the supervisors shall convene and preside over the meetings of the board of supervisors.

　　董事、高级管理人员不得兼任监事。 No director or senior manager may concurrently act as a supervisor.
本法第五十三条关于有限责任公司监事任期的规定，适用于股份有限公司监事。The provisions of Article 53 of this Law on the term of office of the supervisors of a limited liability company shall apply to that of the supervisors of a joint stock limited company.

 

[lavenderdale]

回复: 经济生活中的英语词汇

第一百一十九条　本法第五十四条、第五十五条关于有限责任公司监事会职权的规定，适用于股份有限公司监事会。
Article 119 The provisions of Articles 54 and 55 of this Law on the functions of a limited liability company shall apply to that of the board of supervisors of a joint stock limited company. 　　
监事会行使职权所必需的费用，由公司承担。
The expenses necessary for the board of supervisors to exercise its authorities shall be borne by the company.

　　
第一百二十条　监事会每六个月至少召开一次会议。监事可以提议召开临时监事会会议。 Article 120 The board of supervisors shall hold at least one meeting every 6 months. The supervisors may propose to convene temporary meetings of the board of supervisors.
　　监事会的议事方式和表决程序，除本法有规定的外，由公司章程规定。
The discussion methods and voting procedures of the board of supervisors shall be prescribed in the articles of association, unless it is otherwise provided for by this Law.

　　监事会决议应当经半数以上监事通过。
　　监事会应当对所议事项的决定作成会议记录，出席会议的监事应当在会议记录上签名。The board of supervisors shall prepare records for the decisions on the matters discussed at the meeting, which shall be signed by the supervisors in presence.

 

[lavenderdale]

回复: 经济生活中的英语词汇

第五节　上市公司组织机构的特别规定 ​

　　

Section 5 Special Provisions on the Organizational Structure of a Listed Company​

第一百二十一条　本法所称上市公司，是指其股票在证券交易所上市交易的股份有限公司。
Article 121 The term "listed company" as mentioned in this Law refers to the joint stock limited companies whose stocks are listed and traded in a stock exchange.

　　第一百二十二条　上市公司在一年内购买、出售重大资产或者担保金额超过公司资产总额百分之三十的，应当由股东大会作出决议，并经出席会议的股东所持表决权的三分之二以上通过

Article 122 Where a listed company purchases or sells any important assets, or provides a guarantee of which the amount exceeds 30% of its total assets, a resolution shall be made by the shareholders' meeting and adopted by shareholders representing 2/3 of the voting rights of the shareholders in presence.

 

[lavenderdale]

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　第一百二十三条　上市公司设立独立董事，具体办法由国务院规定。
Article 123 A listed company shall have independent directors. And the concrete measures shall be formulated by the State Council.
　　第一百二十四条　上市公司设董事会秘书，负责公司股东大会和董事会会议的筹备、文件保管以及公司股东资料的管理，办理信息披露事务等事宜。
Article 124 A listed company may have a secretary of the board of directors, who shall be responsible for the preparation of the sessions of shareholders' meeting and meetings of the board of directors, preservation of documents, management of the company's stock rights, information disclosure, and etc.
　　第一百二十五条　上市公司董事与董事会会议决议事项所涉及的企业有关联关系的，不得对该项决议行使表决权，也不得代理其他董事行使表决权。该董事会会议由过半数的无关联关系董事出席即可举行，董事会会议所作决议须经无关联关系董事过半数通过。出席董事会的无关联关系董事人数不足三人的，应将该事项提交上市公司股东大会审议。
Article 125 Where any of the directors has any relationship with the enterprise involved in the matter to be discussed at the meeting of the board of directors, he shall not vote on this resolution, nor may he vote on behalf of any other person. The meeting of the board of directors shall not be held unless more than half of the unrelated directors are present at the meeting. A resolution of the board of directors shall be adopted by more than half of the unrelated directors. If the number of unrelated directors in presence is less than 3 persons, the matter shall be submitted to the shareholders' meeting of the listed company for deliberation.

 

[lavenderdale]

回复: 经济生活中的英语词汇

合并报表(Consolidated accounts)——综合企业集团所有公司的财务报表即为合并报表，由上市的母公司(控股公司)负责公布。但是该企业集团并不是一个法人实体。只有在授信给母公司，或者母公司为子公司所借款项提供了担保时，对合并报表的分析才有意义。

利润率(Profit margin)——企业利润和销售收入的比值，通常采用百分数的形式。利润率有毛利率和净利润率两种形式。如果利润率降低，那么利润也会减少。

破产(Insolvency)——无法偿还贷款。各国的破产程序各不相同。

破产管理(Receivership)——这是一个英国用语，指企业的债权人指定破产管理人的过程。破产管理人负责管理和配置这些债权人求偿的资产。破产管理人将资产管理的收益付给债权人。破产管理经常导致企业清算。

清算(Liquidation)——终止企业及其各项事务的过程。这项工作由指定的清算人来执行。

融资性现金流量(Financial cash flows)——融资性现金流量是由长期资本的变动而造成的现金支付或收入，如发行新股、获得贷款。

 

[lavenderdale]

回复: 经济生活中的英语词汇

违约事件(Event 0f Default)——借款人不履行契约

竞争优势(Competitive advantage)——所谓竞争优势就是指企业在其所提供的商品或服务方面，相对于竞争对手所具有的优势。竞争优势对于企业的长期发展和生存来说至关重要。

竞争优势(Competitive advantage)——所谓竞争优势就是指企业在其所提供的商品或服务方面，相对于竞争对手所具有的优势。竞争优势对于企业的长期发展和生存来说至关重要。

抵押(Charge)——担保的一种形式。即借款人向借款银行承诺，一旦自身出现偿债困难时，银行对抵押财产的追索先于其他债权人。抵押一般有两种形式：对特定财产的固定抵押和对其他一系列财产(如股票、债券等)的浮动抵押。

典押(Pledge)——将货物、可流通票据、货物所有权证明等作为银行提前付款的保证。

电子数据交换系统(Electronic Data Interchange，EDI)——通过电子方式传送数据的方法。例如，EDI可以用来传送货款发票。

 

[lavenderdale]

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新公司法--第五章　股份有限公司的股份发行和转让　​

　

Chapter V Issuance and Transfer of Shares of a Joint Stock Limited Company
Section 1 Issuance of Shares​

　　第一节　股份发行

　　第一百二十六条　股份有限公司的资本划分为股份，每一股的金额相等。
　　公司的股份采取股票的形式。股票是公司签发的证明股东所持股份的凭证。
Article 126 The capital of a joint stock limited company shall be divided into shares, and all the shares shall be of equal value.
The shares of the company are represented with stocks. A stock is a certificate issued by the company to certify the share held by a shareholder.

 

[lavenderdale]

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第一百二十七条　股份的发行，实行公平、公正的原则，同种类的每一股份应当具有同等权利。
Article 127 The issuance of shares shall comply with the principle of fairness and impartiality, and the shares of the same class shall have the same rights and benefits.
　　同次发行的同种类股票，每股的发行条件和价格应当相同；任何单位或者个人所认购的股份，每股应当支付相同价额。
The stocks issued at the same time shall be equal in price and shall be subject to the same conditions. The price of each share purchased by any organization or individual shall be the same.

 

[lavenderdale]

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Collateral 抵押 - 被用来作为贷款担保或执行保证的有价值的东西。
Commission 佣金 - 由经纪人收取的交易费用。
Confirmation 确认书 - 由交易双方交换、确认交易的各项条款的的交易文件。

 

[lavenderdale]

回复: 经济生活中的英语词汇

Hit the bid 达到买价 - 在一买价价位上交易被执行。

Hedge
对冲 - 用於减少投资组合价 值 易变性的投资头寸或者头寸组合。可在相关证券中购入一份 抵销头寸。

Arbitrage
套汇 - 利用不同市场的对冲价格，通过买入或卖出信用工具，同时在相应市场中买入相同金额但方向相反的头寸，以便从细微价格差额中获利。

 

[lavenderdale]

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Ask (Offer) Price

卖出( 买入)价 - 在一外汇交易合同或交叉货币交易合同中一指定货币的卖出价格。以此价格， 交易者可以买进基础货币。在报价中，它通常为报价的右部价格。例: USD/CHF 1.4527/32，卖出价为1.4532，意为您可以1.4532 瑞士法郎买入1 美元。

Deficit 赤字 - 贸易(或者收支)的负结余，支出大於收入/收益。
Delivery 交割 - 交易双方过户交易货币的所有权的实际交付行为。

Derivative
衍生工具 - 由另一种证券( 股票, 债券, 货币或者商品) 构成或衍生而来的交易。 期权是一最典型的衍生具。

Economic Indicator

经济指标 - 由政府或者非政府机构发布的，显示当前经济增长率以及稳定性的统计数字。一般的指标包括: 国内生产总值（GDP）、就业率、贸易逆差、工业产值、以及商业目录等等。

 

[lavenderdale]

回复: 经济生活中的英语词汇

Forward

远期交易 - 将在未来约定日期开始的交易。外汇市场中的远期交易通常被表达为高於（升水）或低於（贴水）即期汇率的差价。如要获得实际远期外汇价格，只需将差价与即期汇率相加即可。


Intervention
干预 - 由中央银行所采取的行动，以此调整该货币的价值。协定干预是指由不同的中央银行一起干预来控制货币汇率。

Futures Contract

期货 - 一 种在将来某个日期以特定价格交易金融工具、货币或者商品的方式。(与 远 期 交 易 最 主 要 的 不 同 处 是 期 货 在 柜 台 市 场 上 交 易。 一 柜 台 式 交 易 为 任 一 不 在 交 易 所 交 易 的合 同。)