来源:ACCA/CAT 发布时间:2012-02-04 ACCA/CAT视频 评论
British and American Financial TermsHere are some of the main differences between British and American financial terminology.
British American
Annual General Meeting (AGM) Annual Stockholders Meeting
Articles of Association Bylaws
authorised share capital authorized capital stock
barometer stock bellwether stock
base rate prime rate
bonus or capitalisation issue stock dividend or stock split
bridging loan bridge loan
building society savings and loan association
cheque check
company corporation
creditors accounts payable
current account checking account
debtors accounts receivable
gilt-edged stock (gilts) Treasury bonds
labour labor
Memorandum of Association Certificate of Incorporation
merchant bank investment bank
ordinary share common stock
overheads overhead
profit and loss account income statement
property real estate
quoted company listed company中华考试网
retail price index (RPI) consumer price index (CPI)
share stock
share premium paid-in surplus
shareholder stockholder
shareholders' equity stockholders' equity
stock inventory
trade union labor union
unit trusts mutual funds
visible trade merchandise trade
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