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British and American Financial Terms

Here 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
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

Money

1	A.T.M.	abbr. Automated Teller Machine; cash dispenserUK
2	banknote	n: a piece of paper money; bill^US
3	bill^US	n. a banknote; a piece of paper money
4	black market	n. illegal traffic in officially controlled commodities such as foreign currency
5	bureau de change	n. establishment where currencies of different countries may be exchanged
6	cash	n. 1 coins or bank notes (not cheques); 2 actual money paid (not credit)
7	cash dispenser^UK	n: automatic machine from which clients of a bank may withdraw money; ATM
8	cashier	n. person dealing with cash transactions in a bank, store etc
9	coin	n: a piece of metal money
10	currency	n. the money in general use or circulation in any country
11	debt	n. money etc owed by one person to another
12	exchange rate	n. the rate at which one currency can be exchanged for another
13	foreign exchange	n: the currency of other countries
14	hard currency	n. currency that will probably not fall in value and is readily accepted
15	invest	v. to put money for profit into business, land etc - investment n.
16	legal tender	n: currency that cannot legally be refused in payment of a debt
17	petty cash^UK	n. a cash fund for small, everyday expenses
18	soft currency	n. currency that will probably fall in value and is not readily accepted
19	speculate	v. (risky) buying of foreign currency, land etc for rapid gain - speculation n.
20	transaction	n. a (usually commercial) exchange; a deal - to transact v.

Law

1	attorney	n. 1 a person appointed to act for or represent another 2^US lawyer
2	barrister^UK	n. a lawyer who pleads before a superior court
3	brief	n. 1^UK instructions to a barrister - also v. 2^US written statement of facts
4	case	n. statement of the facts in a trial, esp. the argument of one side
5	contract	n. a formal agreement, usually in writing, between two or more parties
6	court of law	n. the place where law cases are hear and decided; court - courtroom n.
7	evidence	n. information presented to a court to prove or support a point in question
8	guilty	adj. responsible for wrong; culpable - guilt n. not guilty adj.
9	judge	n. official with authority to hear and decide cases in a court of law - also v.
10	jury	n. a group of people chosen to hear the evidence of a case and give a decision
11	lawsuit	n. a trial at court between two private parties
12	lawyer	n. a person trained in law and who advises or represents others
13	plead	v. 1 to defend a law case 2 to declare oneself to be guilty or not guilty - plea n.
14	sentence	n. 1 decision of a court, esp. as to the punishment 2 the punishment - also v.
15	solicitor	n. 1^UK lawyer advising clients & briefing barristers 2^US law officer for a city etc
16	sue	v. to start legal action against someone in a court of law - lawsuit n.
17	sum up	v. to summarise & review the evidence of a case - summing up n.
18	trial	n. a formal examination of a case in a court of law - to try v.
19	verdict	n. the formal decision or finding of a judge or jury
20	without prejudice	without detriment or damage to a legal right or claim

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