金融英语综合辅导：TerminologyPractice术语2

会计考友

　　11. loan贷款
  Q. H, t8 D" C! P/ F　　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.
+ O  u9 j: u! _8 K0 q5 B　　For example: I guess your work has to do with making loans.
　　He s afraid he s made a bad loan.
8 h! V' ?5 H8 o+ b% F　　What is the amount of the loan?
! Y/ I- Z' _* R# t9 Z) g　　12. president 行长，董事长
* L: g" o1 A9 H7 r　　President: the officer who has the major responsibility for the management of a business．
　　For example: The board hires the president and vice-presidents.
2 |& Z: Q: p7 e- z　　This decision will have to be made by the president.
　　Doesn t that company have a new president?
　　13. profit利润
. M0 k) _, z0 c) [# O7 K　　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.
# j' [4 c0 q0 R4 |8 }/ j　　The profits have been slowly rising.
　　14. reserves储备，储备金
+ A, e' M" G+ V　　Reserves: in this sense, earnings kept back for later use.
　　For example: Some of our earnings are held in reserve accounts.
* E: [- y; M7 k, [　　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.
' e9 x; p- J. ]　　For example: I guess you has to do work savings accounts.
, X6 `. b1 c! z; V1 X　　They have a savings account with us.
　　He decided to put the money in a savings account.
　　16. statement财务报表
　　Statement: In this sense, an announcement of a bank s financial condition
8 O6 x. H$ N$ d　　For example: Here s copy of our last published statement.
　　You have every reason to be proud of this statement.
7 x1 [/ f5 y. @( [7 R+ h　　Our new statement will be published next week.
( ?; ~5 o$ {3 s- v　　17. stockholder股东，股票持有者
　　Stockholder: a party who holds part ownership in a company．
　　For example: The stockholders own it.
: F: b% ~8 o6 h# m- X% y( P　　The statement will be sent to all the stockholders.
$ ?7 w# M1 {$ K8 j　　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.
　　19. teller银行出纳员
# |# u* n8 r- \- L3 ~8 W  P6 {9 x　　Teller: an employee in a bank who pays out and receives money
, L# y& E$ x4 k3 t9 D　　For example: The board hires them, along with the tellers.
1 h9 r# Z2 h# m- ~　　Take this to one of the tellers windows.
　　The teller took the problem to the cashier.
- U6 f! `0 b! Z" @, X+ ~8 g　　20. undivided profit未分配利润
　　Undivided profits: profits not yet paid out as dividends or added to the surplus．
　　For example: The reserves are shown here as surplus and undivided profits.
2 _/ Y; e& O2 W/ X% T7 E: z# y5 Q5 A7 A　　I didn t know the undivided profits were this high.
　　How much undivided profit do you have?
' n) I9 v5 T2 i3 ~# u. E! g' {　　21. vice-president副行长
1 L# k  Z1 _& T" ~　　Vice-president: an officer in a company who assists the president.
　　For example: The board hires the president and the vice-presidents.
- a$ n; h4 g* ], m+ }　　A vice-president supervises this department.
6 O+ P! a2 B4 u　　One of the vice-presidents can handle this matter.