金融英语综合辅导：TerminologyPractice术语2

会计考友

　　11. loan贷款
2 ~3 B+ G' C: \: ?( ]' b　　Loan: In this sense, money which one person allows another to use for a specified time and which will be returned with an additional payment for its use; the act of giving out such money.
: c$ t* m( |; n0 s' w　　For example: I guess your work has to do with making loans.
　　He s afraid he s made a bad loan.
　　What is the amount of the loan?
/ A' a: }8 b# T6 O　　12. president 行长，董事长
　　President: the officer who has the major responsibility for the management of a business．
( m5 I( ?2 g/ c$ B- Z0 m9 L4 J! p* M0 W　　For example: The board hires the president and vice-presidents.
　　This decision will have to be made by the president.
　　Doesn t that company have a new president?
4 b5 V# t5 M, j) f7 d: E' H9 ?  `　　13. profit利润
　　Profit: earnings remaining after all the expenses of a business activity have been paid．
　　For example: Do you divide all the profits among the stockholders?
　　We expect to make a nice profit this year.
5 s, Y0 j: v5 z9 A　　The profits have been slowly rising.
　　14. reserves储备，储备金
  I; I# o: @0 }* r　　Reserves: in this sense, earnings kept back for later use.
　　For example: Some of our earnings are held in reserve accounts.
- m$ N3 z/ w; n9 \　　Their reserves are getting pretty low.
& _2 F1 L  }1 H% Y( b% k1 ]　　They were lucky to have such large reserves.
　　15. savings account储蓄帐户，定期存款
　　Savings account: an account in a bank on which the depositor receives interest.
　　For example: I guess you has to do work savings accounts.
4 ?% m7 F- L: n& U/ S& W6 z1 n& `　　They have a savings account with us.
  N) i6 B! T% j5 _' ~, C9 N　　He decided to put the money in a savings account.
# c5 A) n; V/ G; b8 B1 L　　16. statement财务报表
　　Statement: In this sense, an announcement of a bank s financial condition
* S, J$ {' \0 b6 U% ~: b　　For example: Here s copy of our last published statement.
　　You have every reason to be proud of this statement.
# f# _" C3 u# P4 ]; \　　Our new statement will be published next week.
' q; e4 D5 Z$ f' `3 g　　17. stockholder股东，股票持有者
1 ~: t2 R  I6 s7 V/ \( O# f! m　　Stockholder: a party who holds part ownership in a company．
  X5 Y) P& z2 u8 N4 ~0 ?  r　　For example: The stockholders own it.
  Y6 I+ q6 }/ n7 X3 a2 m% o( X　　The statement will be sent to all the stockholders.
( `% M0 p  l5 K! M3 r4 d. A8 }　　He s one of our largest stockholders.
　　18. surplus盈余
　　Surplus: money owned by a company in addition to its capital．
　　For example: The reserves are shown here as surplus and undivided profits.
　　The surplus is now as large as the capital. They ve built up a nice surplus.
2 Q* Q, |! U! r- S+ y　　19. teller银行出纳员
　　Teller: an employee in a bank who pays out and receives money
　　For example: The board hires them, along with the tellers.
5 Q' j& s* N7 f　　Take this to one of the tellers windows.
2 y) u1 ]8 K5 h　　The teller took the problem to the cashier.
　　20. undivided profit未分配利润
　　Undivided profits: profits not yet paid out as dividends or added to the surplus．
1 v" z) y, R2 \  K) _　　For example: The reserves are shown here as surplus and undivided profits.
　　I didn t know the undivided profits were this high.
　　How much undivided profit do you have?
　　21. vice-president副行长
　　Vice-president: an officer in a company who assists the president.
　　For example: The board hires the president and the vice-presidents.
　　A vice-president supervises this department.
　　One of the vice-presidents can handle this matter.