ACCA/CAT

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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