金融英语投资银行相关

会计考友

　　BrokerA person or company that acts as an intermediary between a buyer and seller in return for a fee or commission.
　　On Balance SheetA term given for an activity that appears on a company's balance sheet such as borrowing or lending.
  B5 z+ q, |) S/ l3 {　　DerivativeA financial instrument that is attached to an underlying security or commodity, with the aim to protect against adverse price fluctuations.
/ ?( w! E, R2 ?: D' x2 e5 ^6 t　　RestructureA change made to a company's operations, generally to reorganize and improve efficiency.
* l8 k9 y. F3 }4 f2 c0 ?% }6 t+ G　　UnderwriterAn intermediary between an issuer of debt securities and the investors. Investment banks usually charge a fee for this service.　 经纪人 在买主和卖主之间充当中介的人或公司，用酬金或佣金来作为回报。
5 o5 z  x1 v# }4 ?' t% R+ O　　资产负债表内 在公司资产负债表上出现业务的特定术语，比如借款或贷款。
! e* T& K# D- ^( Z2 H, E, e　　衍生工具 附在基础证券或商品上，用来保护不利价格波动的金融工具。
; J3 u2 T$ u9 k& ]$ J% o" G　　重组 对公司的运作所作的改革，通常是为了改组并提高效率。
　　承销商 债务证券发行人和投资者之间的中介。通常投资银行为这项服务收费。