金融英语综合辅导：TerminologyPractice术语2

会计考友

　　11. loan贷款
% i+ T! T; V" {4 F. e+ e　　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.
0 i5 Z5 A; J. S, G" G　　For example: I guess your work has to do with making loans.
　　He s afraid he s made a bad loan.
# F8 e1 q3 G; T8 o3 t　　What is the amount of the loan?
　　12. president 行长，董事长
8 m( o7 c9 R$ [+ |! |　　President: the officer who has the major responsibility for the management of a business．
  V2 Z# T& ]$ ^5 p, G# a　　For example: The board hires the president and vice-presidents.
4 j0 x6 w6 ?% z# {$ @6 V8 V　　This decision will have to be made by the president.
　　Doesn t that company have a new president?
2 }, l2 s; O8 K　　13. profit利润
8 l7 @$ z) \  J8 e$ G% Q* ?　　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.
7 Q" i+ {  Q* z　　The profits have been slowly rising.
1 v9 H8 B, A/ w8 i/ l3 y　　14. reserves储备，储备金
　　Reserves: in this sense, earnings kept back for later use.
　　For example: Some of our earnings are held in reserve accounts.
　　Their reserves are getting pretty low.
　　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.
/ m; r6 l* E- W$ e8 w　　For example: I guess you has to do work savings accounts.
　　They have a savings account with us.
' B$ M, K+ Y7 d* S　　He decided to put the money in a savings account.
　　16. statement财务报表
! \; D. c2 A7 S/ b. H$ k　　Statement: In this sense, an announcement of a bank s financial condition
　　For example: Here s copy of our last published statement.
　　You have every reason to be proud of this statement.
# ?* @+ j8 P$ w　　Our new statement will be published next week.
  J% |. f( n6 F  j0 h　　17. stockholder股东，股票持有者
2 U  X5 g1 a* s$ F- D　　Stockholder: a party who holds part ownership in a company．
　　For example: The stockholders own it.
　　The statement will be sent to all the stockholders.
# u8 `) a% Q3 Z5 n　　He s one of our largest stockholders.
, a( v! V% M5 `# v5 Y  M　　18. surplus盈余
4 v% o- t6 i* X6 C　　Surplus: money owned by a company in addition to its capital．
" r5 b8 H; s' W: F4 M1 }  r/ v　　For example: The reserves are shown here as surplus and undivided profits.
' ^4 X% g! X  P0 v　　The surplus is now as large as the capital. They ve built up a nice surplus.
　　19. teller银行出纳员
　　Teller: an employee in a bank who pays out and receives money
6 l0 S- k2 }5 \6 m" k" P: Z　　For example: The board hires them, along with the tellers.
　　Take this to one of the tellers windows.
1 U: N! V# x/ x% T) n　　The teller took the problem to the cashier.
" X& g' D6 @2 B　　20. undivided profit未分配利润
1 ]3 ^7 T7 U0 @" l: a  l, f& W$ U　　Undivided profits: profits not yet paid out as dividends or added to the surplus．
0 l( ]; w- l0 q! T/ A. m) F; d: Q　　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?
6 l/ O2 x6 Q# E0 s! ]9 X　　21. vice-president副行长
# {# l) n7 O& R5 j　　Vice-president: an officer in a company who assists the president.
　　For example: The board hires the president and the vice-presidents.
4 n/ w: E3 [1 Q　　A vice-president supervises this department.
　　One of the vice-presidents can handle this matter.