财经专业英语词汇(S)
财经保险类英语专业术语
acceptance policy 核保政策 accounting period 结算期 aggregate limit 累积限额 aggregated loss 累积损失 antiselection 逆选择 ART (Alternative Risk Transfer) 新型风险转移 balance 所欠款项 barrages 堰坝 captive pools 自保组合 catastrophe risk 巨灾风险 ceiding company 分出公司 cession limit 分保限额 claim-prone 容易出险 claims assistance 理赔协助 clean cut 结清方式 coinsurance 共保 commencement and termination 起讫 cover 承保 cover 责任额 deposit premium 预付保费 destroyed 毁坏 earth caves 土坏房屋 EPA event limit 事件限额 ex gratia payments 通融赔款 excess loss 超额赔款 exclusion 除外责任 exposed areas 风险承受区域 facultative reinsurance 临时分保 fault zone 断层区 finite risk 有限制的风险 flash floods 骤发洪水 flooding of rivers 洪水泛滥 frame structure 框架结构 full coverage 全额承保 full insurance value 足额保险价值 full liability 全部责任 Geophysics Institute 地球物理研究所 GNPI 总净保费收入 hailstorm 雹暴 heavy damage 严重破坏 hollow brick wall 空斗砖结构
会计专业英语词汇
会计专业英语词汇obligation债项；责任；义obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription 公开招股offer period要约期offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长Official Receiver's Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction 海外借款交易offshore business海外业务offshore currency deposit market 海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank, Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer [listing method]公开售股〔上市方式〕open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation 股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money 付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute 绝对止赎令order of mail transfer信汇委托书order to pay admitted debt 偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD]经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited建银财务（香港）有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易outstanding未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算；结算数字outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团overseas branch海外分行Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕overseas currency balance海外货币结余overseas financial institution 海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office 海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd. 华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading过量交易owner-occupier allowance自住业主津贴ownership所有权；拥有权ownership in common分权共有权会计专业英语会计专业英语AccountingEnglishINTRODUCTION TO ACCOUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性）6§ 1.2．ACCOUNTING AS A PROFESSION （会计职业）7§ 1.3．ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系）7§ 1.4．PROFESSIONAL ACCOUNTING BODIES（专业会计团体）8§ 1.5．ACCOUNTING POLICIES AND ACCOUNTING STANDARD 9（会计的法规体系和基本会计准则）9§ 1.6．FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUA TION 132.1．THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 负债142.1.3 OWNER’S EQUITY所有者权益142.1.4 REVENUE (INCOME) 收入152.1.5 EXPENSE (OUTCOME) 费用152.1.6 PROFIT/ LOSS 利润或亏损152.2. THE ACCOUNTING EQUA TION 162.2.1 THE ACCOUNTING EQUITA TION（会计恒等式）162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTINGEQUITA TION (经济业务与会计恒等式的关系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUBLE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 193.2. APPLICA TION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 21 3.3. THE LEDGER ACCOUNTS分类账户223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEV ANT LEDGER ACCOUNTS (实训: 登T型账) 233.4 TRIAL BALANCE (试算平衡) 2626TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERA TIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33--- MERCHANDISES / INVENTORY（存货, 货物）334.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算）374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STA TEMENT 455.1. BALANCE SHEETS (资产负债表) 455.1.1 EXHIBITION5-1: BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48-- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STA TEMENT (OR PROFIT AND LOSS STA TEMENT) (利润表) 515.2.1 EXHIBITION5-2: INCOME STA TEMENT 52-- PRACTICAL EXAMPLE 1(实例 1 ): INCOME STA TEMENT OF XYZ CO. LTD 53-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STA TEMENTS (现金流量表) 565.3.1 CLASSIFICA TION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STA TEMENT 57-- PRACTICAL EXAMPLE 1(实例 1 ): STA TEMENT OF CASH FLOW XYZ CO. LTD 59 CHAPTER 6 ACCOUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （编制日记账和登记总账）626.2.1 WHA T SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （账户的调整）646.3. CLOSING ENTRIES (临时账户的结转) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票据) 697.1.1 汇票697.1.1支票707.2. INVOICES (单据) 727.2.1 合同727.2.2海运提单737.2.3装箱单767.3. OTHER RELEV ANT DOCUMENTS(其它凭证和文件) 78CHAPTER 8 APPENDIXES 91第一节：英语最常用口语118句91第二节：公司部门名称对照94第三节：常见职务中英对照95Introduction to Accounting English会计英语概论l Why do we learn it? （为什么要学《会计英语》?）（1）跨国公司（2）国际业务（3）国际投资l What are the Learning objectives? （《会计英语》的学习目标？）1．快速掌握财会专业通用英语词汇，以提高专业英语能力。
财经专业英语词汇(G)
财经专业英语词汇(G)财经专业英语词汇(G)财经专业英语词汇(G)gain 收益；增益garnishee order 债权扣押令ge capital finance ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人general agreement on tariffs and trade [gatt] 《关税及贸易总协议》〔《关贸总协议》〕general agreement on trade in services [gats] 《服务贸易总协议》general apportionment 一般分摊general arrangements to borrow [gab] 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员general consumer price index [gcpi] 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金general household survey 综合住户统计调查general insurance council [hong kong federation of insurers] 一般保险总会〔香港保险业联会〕general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation [rates] 全面重估应课差饷租值general revenue 一般收入；政府一般收入general revenue account [gra] 政府一般收入帐目general revenue account expenditure 政府一般收入帐目开支general revenue account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令generale belgian bank (also known as belgian bank) 华比银行generalized system of preference [gsp] 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券gini coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金gold identity marks registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的账面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易government economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券government lotteries management committee 政府奖券管理委员会government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产government regulations 《政府规例》government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额gross domestic price capital formation 本地价格资本形成总额gross domestic product [gdp] 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [gnp] 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免group of seven [g7] 七大工业国group of seven leaders 七大工业国元首group of ten [g10] 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率growth enterprise market department [stock exchange of hong kong limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金；担保基金guarantee law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书guarantee scheme [stock exchange of hong kong limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人guide for directors of listed companies 《上市公司董事指引》guide to applicants [hong kong monetary authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字guideline on leveraged foreign exchange trading  《杠杆式外汇买卖指引》guideline on minimum criteria for authorization 《认可的最低准则的指引》guideline on recognition of interest [hong kong monetary authority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率guidelines for the exemption of listed companies from the securities (disclosure of interests) ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》guidelines for the exemption of listed companies from the share repurchase requirements of s.49ba of the companies ordinance 《豁免上市公司遵守〈公司条例〉第49ba条股份购回规定的指引》guiding exchange rate 指导性汇率gulf cooperation council 海湾合作委员会gunma finance (hong kong) limited 群马财务（香港）有限公司财经专业英语词汇(G) 相关内容:11。
财经专业英语词汇(N)
财经专业英语词汇(N)财经专业英语词汇(N)财经专业英语词汇(N)nagoya stock exchange 名古屋证券交易所naked short selling 无担保沽空；无担保卖空nanyang commercial bank limited 南洋商业银行有限公司nanyang finance company limited 南洋财务有限公司narrow definition of money 狭义货币供应narrow margin arbitrage 低利套汇；薄利套汇narrower profit margin 较小利润幅度narrowing of spread 收窄息差national accounting 国民经济核算national accounts 国民账户；国民核算national accounts framework 国民经济核算架构national association of securities dealers [united states] 全国证券交易商协会〔美国〕national association of securities dealers automated quotations [united states] 全国证券交易商自动报价协会〔美国〕national australia bank, limited 澳洲国民银行national automated payment system [naps] [china]  国家自动支付系统〔中国〕national bank of canada 加拿大国家银行national bank of pakistan 巴基斯坦银行national commercial bank limited 浙江兴业银行national income 国民收入national income account 国民收入账户national institute of economic and social research  国立经济及社会研究所national insurance contribution [united kingdom]  国民保险供款〔英国〕national market system [united states] 全国市场系统〔美国〕national measurement accreditation service [namas] [united kingdom] 国家计量认可服务处〔英国〕national westminster bank plc 国民西敏寺银行nationsbank, national association 美国众国银行native bank order 本地银行付款令票nature of business 业务性质near money 近似货币；准货币near monopoly 近乎专利；近乎垄断nedcor asia limited 莱利亚洲有限公司negative factor 利淡因素；不利因素negative growth 负增长negative interest 负利息negative interest rate 负利率negotiable 可转让；可流转negotiable bill of lading 可转让提单；流通提单negotiable certificate of deposit [ncd] 可转让存款证negotiable debt instrument 可转让债务票据negotiable instrument 可转让票据；可流转票据negotiable letter of credit 可转让信用证；流通信用证negotiable paper 可流转的票据negotiable securities 可流转证券negotiable security 可流转的抵押品negotiating bank 议付银行net 净额；净值；实额net additional allowance 额外免税实额net admissible assets 可接纳资产净值net aggregated value of an estate 遗产总值净额net amount 净额net assessable income 应评税入息实额net assessable profit 应评税利润实额net assessable value 应评税净值net assets 净资产；资产净值net assets increase 资产净值的增长net assets value [nav] 资产净值net balance 净余额net balance of capital movement 资金流动净额；资金流动净差额net basis 净额基准net book value 账面净值net borrower 净借方；净借贷的一方net capital 资本净值；资本净额net cash balance 现金结余净额net chargeable income 应课税入息实额net claims paid 已偿付申索净额net clearing balance 净结算差额net commission payable 须付的佣金净额net cost 净成本；成本净额；费用净额net currency translation difference 外币折算净差额net deficit 净额赤字net earnings 净收益；净盈利net equity 权益净额net estate 净遗产net exchange loss 汇兑损失净额net export of services 出口服务净额net external balance 对外贸易净差额net favourable balance 顺差净额net flow of fund 资金流动净额net indebtedness 净负债额net inflow of fund 资金流入净额net insurance liabilities 保险负债净额net interest margin 净利率差距net interest paid 实付利息net liabilities 净负债；负债净额net open position 未平仓合约净额net operating profit 营业纯利；营业净利net outflow of fund 资金外流净额net output 净产出；净产值；净产量net payment 支出凈额net position 持仓净额net price 净价格；实价net proceeds 凈收入net profit 纯利net profit after taxation 税后纯利net provisional tax 暂缴税实额net public financial assets 政府金融资产净值；政府财务资产净值net rate of exchange 净汇率net realizable value 可变现净值net realization 净变现额net receipt 净收入；收入净额net reinsurance premium 再保险保费净额net rent 租金净额net residue 净余额net savings 节省款项净额；节省开支净额；节省净额net spot foreign currency position 外币现货净额net sum 净款额net supply 供应净额net tangible assets 有形资产净值net total income 入息实额；收入实额net transfer to fund 拨入基金的款项净额net underwriting commitment 包销承担净额net unfavourable balance 逆差净额net value 净值net worth 净值；资产净值net/gross ratio 净额／总额比率netting 净额结算new airport division [economic services bureau] 新机场部〔经济局〕new capital account commitment 非经常帐新承担额new capital account subhead 非经常帐新分目new capital account subventions subhead 非经常帐资助金新分目；非经常帐下的资助金新分目new commitment 新承担额；新承担项目new commodity 新商品new companies section [companies registry] 新公司注册组〔公司注册处〕new grant 新增补助金new issue account 新股发行账户new issue of shares 发行新股new money 新增款项；新注入的资金new non-recurrent commitment 非经常开支新承担额new other non-recurrent subhead 其它非经常开支新分目new products committee [hong kong futures exchange limited] 新产品委员会〔香港期货交易所有限公司〕new recurrent account subhead 经常帐新分目new recurrent account subventions subhead 经常帐资助金新分目；经常帐下的资助金新分目new special expenditure subhead 特别开支新分目new taiwan dollar [twd] 新台币new york cotton exchange, inc. 纽约棉花交易所有限公司new york futures exchange 纽约期货交易所new york mercantile exchange [nymex] 纽约商品交易所new york produce exchange, inc. 纽约农产品交易所有限公司new york stock exchange 纽约证券交易所new zealand dollar [nzd] 新西兰元new zealand futures and options exchange 新西兰期货及期权交易所new zealand stock exchange 新西兰证券交易所newly authorized fund 新认可的基金newly authorized trust 新认可的信托newly formed trust 新成立的信托next day net settlement system 翌日净额交收系统next step--hong kong as a financial risk management centre, the 《向前迈进──香港稳居金融风险管理中心的地位》night depository 夜库nikkei 225 index 日经225指数nikkei index 日经指数nikkei stock average 日经平均指数nil-paid share 未缴股款的股份nishi-nippon bank, ltd. 西日本银行nishi-nippon finance (hong kong) limited 西日本财务（香港）有限公司n.m. rothschild & sons (hong kong) limited 洛希尔父子（香港）有限公司no-loss level 无亏损水平nominal account 名义账户；虚账户nominal amount 面额；象征式款额nominal and effective exchange rates for the hong kong dollar 港元的名义及实际汇率nominal capital 名义资本nominal consideration 象征式代价nominal earnings 名义收益；名义入息额；理论上入息额nominal increase 名义上增加；理论上增加nominal price 虚价；名义价格；按盘价nominal share capital 注册股本；名义股本nominal value 面值；名义值；票面值；理论上价值nominating committee [hong kong futures exchange limited, stock exchange of hong kong limited] 提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕nominee 代名人nominee account 代名人户口non-acceptance 不承兑non-bank investor 非银行投资者non-banking sector 银行以外的机构non-bankruptcy certificate 非破产证明书non-business day 非营业日non-capitalization weighted index 非资本值加权指数non-cash acquisition 非现金投资所得的资产non-cash assets 非现金资产non-cash-limited subhead 没有现金支出限额的分目non-certificated share 无证书股份non-clearing member 非结算会员non-collateralized derivatives warrant 非抵押衍生认股权证non-conforming tender 不符合要求的投标non-consumption item 非消费项目non-cumulative redeemable preference share 非累积的可赎回优先股non-dealing partner 非经营合伙人non-discretionary account 非全权委托户口；非全权代客买卖账户non-distributable reserve 不可分配的储备金non-essentials 非必需品non-executive director 非执行董事；非执行理事non-interest-bearing certificate of indebtedness 无息负债证明书non-interest-bearing debt securities 无息债务证券non-interest-bearing note 无息票据non-interventionism 不干预政策non-investment-linked life insurance policy 非与投资挂钩的人寿保单non-liquid form of deposit 定期存款non-listed company 非上市公司non-member shareholder 非会员股东non-monetary gold 非货币黄金；非作货币用途的黄金non-negotiable bill of lading 不可转让提单；非流通提单non-negotiable, non-interest-bearing promissory note 不可转让的无息期票non-oecd stock market 非经济合作及发展组织国家的证券市场non-payment 不缴付；不付款non-performing assets 非营运资产non-performing loan 非营运贷款；不履约贷款non-profit-distributing body 非分配利润的组织non-profit-making 非牟利non-proportional treaty 非比例协约non-proportional treaty reinsurance 非比例协约再保险non-realizable savings 不可变现的节省额non-recourse debt 无追索权债项non-recurrent cost 非经常费用non-recurrent expenditure 非经常开支non-recurrent grant 非经常补助金non-recurrent revenue 非经常收入non-resident corporation 非本地注册的公司；非本地注册的法人团体non-resident institution 非驻港机构non-subsidy principle 无津贴原则non-tradables 非贸易品non-unit liabilities 非单位负债non-voting share 无表决权股份non-works capital expenditure 基本工程外的非经常开支nordic investment bank 北欧投资银行normal expenditure 正常开支normal fidelity insurance 一般忠诚保险normal value 正常价值norwegian krone [nok] 挪威克郎nose dive 暴泻not negotiable 不可转让not trading for profit 非牟利notarial act of honour 公证承付notary 公证人note 票据；纸币；钞票note issuance facility 票据发行融通note issue 纸币发行；发钞note issue mechanism 发行钞票机制note security fund 纸币保证基金note-issuing bank 发钞银行notes on computation of salaries tax/personal assessment 有关薪俸税／个人入息课税计算办法说明notice for payment of provisional tax 暂缴税缴纳通notice for recovery of tax 追收税款通知书notice of a trust 信托通知notice of additional assessment 补加评税通知书notice of adjudication of proof of debt 裁定债权通告notice of assessment 评税通知书notice of assessment and demand for additional tax 评定及缴纳补加税款通知书notice of assessment and demand for tax 评税及缴纳税款通知书notice of assessment for property tax 物业税评税通知书notice of change of particulars 更改注册事项通知书notice of change of registered office 更改注册办事处通知书notice of correction to the valuation list 更正估价册通知书notice of deletion 删除估价册内物业通知书notice of demand 付款通知书notice of deposit 有关缴存款项的通知notice of dishonour 不兑现通知notice of intended dividend 有关拟宣布摊还债款的通notice of intended payment to creditors and intended application to recission of receiving order 拟发还偿款予债权人及拟申请撤销接管令通告notice of intention to amend valuation list 拟修正估价册记录通知书notice of intention to assess additional tax 拟评定补加税的通知书notice of interim valuation 临时估价通知书notice of objection 反对通知书notice of personal assessment 个人入息课税通知书notice of rateable value 应课差饷租值通知书notice of revised assessment 修订评税通知书notice of situation 公司更改。
财经相关英语词汇总结
财经相关英语词汇(A)Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金+ 应收账款+短期投资)---------------------------流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
经济金融术语英汉对照
经济金融术语英汉对照经济金融领域常常涉及大量的专业术语，对于学习和理解这些术语，将英文与中文对照是非常重要的。
下面是一些经济金融术语的英汉对照列表，希望对您有所帮助。
1. Gross Domestic Product (GDP) 国内生产总值GDP是一个国家或地区在特定时间内所生产的所有最终商品和服务的市场价值的总和。
2. Inflation 通货膨胀通货膨胀是指货币供应量增加导致物价水平上升的现象。
3. Deflation 通货紧缩通货紧缩是指货币供应量减少导致物价水平下降的现象。
4. Interest Rate 利率利率是指借贷资金所产生的利息与本金之间的比率。
5. Exchange Rate 汇率汇率是指一种货币与另一种货币之间的兑换比率。
6. Stock Market 股票市场股票市场是指买卖股票的场所，也是企业融资的重要途径。
7. Bond 债券债券是一种证券，表示借款人向债权人承诺在一定期限内支付利息和本金。
8. Foreign Direct Investment (FDI) 外商直接投资外商直接投资是指一个国家的企业在另一个国家的企业中进行的长期投资。
9. Taxation 税收税收是政府从个人和企业获得财政收入的一种方式。
10. Budget Deficit 预算赤字预算赤字是指政府支出超过收入的情况，需要通过借贷或印钞等方式来弥补。
11. Trade Surplus/Trade Deficit 贸易顺差/贸易逆差贸易顺差指一个国家的出口额大于进口额，贸易逆差则相反。
12. Monetary Policy 货币政策货币政策是由中央银行制定和执行的调控货币供应量和利率水平的政策。
13. Fiscal Policy 财政政策财政政策是由政府制定和执行的调控财政支出和税收的政策。
14. Central Bank 央行央行是一个国家的货币发行和货币政策的实施机构。
15. Market Economy 市场经济市场经济是一种以市场配置资源和决定价格的经济体制。
金融行业英语词汇大全
金融行业英语词汇大全一、债券和股票- Bond（债券）- Stock（股票）- Share（股份）- Dividend（股息）- Equity（股权）- Coupon（利息券）- Par Value（面值）- Yield（收益率）- Maturity（到期日）- Initial Public Offering (IPO)（首次公开募股）二、投资和交易- Investment（投资）- Portfolio（投资组合）- Asset（资产）- Liability（负债）- Hedge Fund（对冲基金）- Mutual Fund（共同基金）- Stock Exchange（证券交易所）- Bull Market（牛市）- Bear Market（熊市）- Option（期权）三、银行和金融机构- Bank（银行）- Investment Bank（投资银行）- Central Bank（中央银行）- Retail Bank（零售银行）- Mortgage（抵押贷款）- Loan（贷款）- Interest Rate（利率）- ATM（自动取款机）- Credit Card（信用卡）四、风险管理和保险- Risk Management（风险管理）- Insurance（保险）- Underwriter（承销商）- Premium（保费）- Claim（索赔）- Policyholder（保单持有人）- Insurer（保险公司）- Reinsurance（再保险）- Actuary（精算师）- Catastrophe（灾难）五、国际金融- International Trade（国际贸易）- Foreign Exchange (Forex)（外汇）- Exchange Rate（汇率）- Tariff（关税）- Balance of Trade（贸易余额）- World Bank（世界银行）- International Monetary Fund (IMF)（国际货币基金组织）- Free Trade Agreement（自由贸易协议）- World Trade Organization (WTO)（世界贸易组织）- Globalization（全球化）以上是金融行业英语词汇大全的部分内容，希望对您有所帮助。
财经专业英语词汇
财经专业英语词汇re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率renewal of a loan 借款重贷renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单Renminbi Yuan [CNY] 人民币元rent 租金rent charge 租费rent record 租金记录rental income 租金收入rental index 租金指数rental return 租金收益rent-free 免租renunciation 放弃书reorganization of capital 资本重组reorganization of share capital 股本重组repaid bill 已偿付库券repayment 偿还；归还款项；退还税款repayment capability 偿债能力repayment of principal 偿还本金；还本repeated borrower 重复借贷者；重复借款人rephasing of expenditure 重新订定分期拨付开支的时间replacement cost 重置成本；更新成本；迁建费用replacement reserve 重置储备金；更新储备金replenishment of funds 补充资金repo security 回购抵押品Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 《香港证券业的运作及监察──证券业检讨委员会报告书》Report on the Financial Market Review 《金融市场检讨报告》reporting accountant 申报会计师reporting mechanism 申报机制reporting system 汇报系统representative capacity 代表身分representative of a commodity dealer 商品交易商代表representative office 代表办事处Republic National Bank of New York 美国利宝银行repurchase 购回repurchase agreement [repo] 回购协议repurchase transaction 购回交易reputed owner 据称拥有人required liquid capital 规定速动资金；规定流动资金requisite book 必需的簿册requisite voucher 必需的凭单requisition 申请书；申报表；请购单Requisition for Revenue Stamps 购买印花申请书re-registration 重新登记；重新注册reschedule of payment 重新安排付款期限rescue fund 储备金Research and Planning Division [Stock Exchange of Hong Kong Limited] 数据研究及策划科〔香港联合交易所有限公司〕resell 反售；转售reserve 储备；准备金reserve account 储备帐reserve assets 储备资产reserve balance as a percentage of government expenditure 储备结余在政府开支中所占的百分率reserve capital 后备资本reserve for bad debts 坏帐储备reserve for contingencies 意外损失储备reserve for exchange loss 汇兑损失储备reserve fund 储备金；储备基金reserve price 保留价格；最低价格reserve ratio requirement 储备比率规定reserved supplementary grant 备用追加补助金Reserves Management Department [Hong Kong Monetary Authority] 储备管理部〔香港金融管理局〕resettlement grant 转业补助金；迁置补助金resident director 本地董事residential mortgage 住宅按揭residual acceptor of foreign exchange 外汇的最后承兑人residual deficit 剩余赤字residual method 余值法residual method of valuation 余值估计法residual payment 余款；剩余付款residual supplier of foreign exchange 外汇的最后供应者residual value 剩余价值；残余价值residuary estate 剩余遗产residue 剩余额；剩余财产residue of expenditure 开支剩余额resistance line 阻力线Resource Allocation Exercise [RAE] 资源分配工作Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作resource bid 资源申请resource bureau 资源局Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕responsible director 责任董事restatement of account 重整帐目restocking 补充存货restricted auction 限制条件拍卖restricted banking licence 有限制银行牌照restricted licence bank 有限制牌照银行restricted tender 局限性投标；“围内”投标restriction notice 限制通知书restrictive endorsement 限制背书results announcement 业绩公布retail banking 零售银行业务retail business 零售业务retail client “散户”；“散客”retail dealer 零售商retail deposit 零售存款retail deposit interest rate 零售存款利率retail interest rate 零售利率retail investor “散户”投资者；个人投资者retail market 零售市场retail participation “散户”入市retail price 零售价格retail price index 零售价格指数retained business 保留业务retained earnings 留存收益retained import 留用进口货物retained profit 留存盈利retention 保留额；自留额retention money 保留金；保留款项retention ratio 自留额比率retirement scheme management category X business 退休计划管理第Ｘ类业务Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕retiring partner 退出的合伙人retiring trustee 退职受托人retrocession 转分保retrocession premium 转分保保费retrocessionaire 转分保人return 收益；回报率；报表；报税表Return of Computerized Payroll Emoluments 计算机计算薪俸表格return on assets 资产回报率Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表revaluation 重估价值；升值revaluation of rateable values 重估应课差饷租值revaluation year 重估应课差饷租值年度revenue 收入；收益；税收revenue account 收入帐revenue base 收入基数；收入基础revenue collection 征税；收取税款revenue department 税收部门；管理政府收入的部门revenue estimates 收入预算revenue from properties and investments 来自物业及投资的收入revenue measure 征税措施；收入措施revenue outturn 收入结算revenue paper 税收文件revenue policy 征税政策；收入政策revenue proposal 征税建议；税收建议；收入建议revenue shortfall 收入不足revenue stamp 税收印花revenue-earning department 赚取收入的部门revenue-generating department 带来收入的部门reversionary estate 复归产业权reversionary interest 复归权益Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》revised assessment 修订评税revised estimates 修订预算revised estimates of expenditure 修订开支预算revised estimates of revenue 修订收入预算revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计revive 回升；复苏revocable letter of credit 可撤销信用证revocation 撤销revocation of licence 撤销牌照revolving fund 周转基金；循环基金revolving letter of credit 循环信用证revote 再拨款reward 酬金right of control 控制权right of conversion into stock 兑换证券的权利right of pre-emption 优先购买权right of retainer 遗产保留权；财产保留权right of retention 保留权right to receive income from property 从财产收取入息的权利right to rescind 撤销的权利rights issue 供股〔上市方式〕；认股权发行；配售新股rights issue prospectus 供股章程ring 交易圈ring out 平仓；经纪之间期货交易相互结算rising price 价格上涨risk 风险risk adjustment 风险调整risk assets 风险资产risk assets ratio 风险资产比率risk exposure 风险承担risk management 风险管理Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》risk management system 风险管理系统；风险管理制度risk of breakage 破损险risk of non-delivery 遗失险risk of rust 舅鹣risk of shortage 短量险risk of sweat damage 潮腐险risk premium 风险溢价risk weight 风险加权数risk weighted exposure 加权风险值"risk-based" approach “以风险为依据”的方法risk-capping 限制风险roll forward 向前推展；向前滚进roll over 转仓；滚计；滚转；续期rolling forex 日转期汇rolling plan 滚动式计划；逐年延展计划rolling settlement 滚动交收round lot 交易单位；整数成批股票；“一手”round off 以整数计；四舍五入round to nil 化为零计round turn 完整交易；轧平交易round up 清盘rounded-up sub-total 化成整数的小计round-trip contract 平仓合约Royal Bank of Canada 加拿大皇家银行Royal Bank of Scotland plc 苏格兰皇家银行royalty 专营权费；专利权费；特许权使用费rule of equity 衡平法；衡平法规则Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited 《香港中央结算有限公司规则及运作程序》Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕Rules of the Exchange [Stock Exchange of Hong Kong Limited] 《交易所规则》〔香港联合交易所有限公司〕Rules on Interest Rates and Deposit Charges 《利率及存款收费规则》run on a bank 银行挤兑；银行挤提runner “驳脚”经纪；传递员running expenses 管理费用；经常费用running-down of business 缩减业务。
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safe custody business 保管业务safe custody fee 保管费safe deposit box rental received 保管箱租项收入safeguarding assets 保障资产safety factor 安全系数safety margin of profitability 盈利能力的安全界限Sakura Bank, Limited 樱花银行salaried employee 受薪雇员salaried office 受薪职位salaries tax 薪俸税salaries tax assessment 薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税salaries tax payer 缴交薪俸税人士salaries tax return 薪俸税报税表salaries tax threshold 薪俸税的免缴税入息额salary 薪金；薪俸salary adjustment 薪金调整salary earner 受薪人士salary rate index 薪金率指数salary statement 薪俸结算书sale and purchase agreement 买卖协议sale by auction 拍卖sale by private treaty 以私人协约形式售卖sale by public auction 公开拍卖sale by tender 招标出售sale of assets 售卖资产sale proceeds 售卖得益；销售收入sales account 销货帐sales commission 销售佣金sales counter 销售柜台sales price index 销售价格指数sales tax 销售税sampling frame 抽样范围sampling theory 抽样理论samurai bond 武士债券；外国日元债券sanction 认许；制裁Sanwa Bank, Limited 三和银行Sanwa International Finance Limited 三和国际财务有限公司satisfaction 清偿savings 储蓄；节省款项；节省开支额savings account 储蓄账户savings deposit 储蓄存款savings rate 储蓄率；储蓄存款利率scale of brokerages 经纪佣金收费表scale of fees 收费率；收费表schedule 清单；一览表；细目单；附表schedule of charges 费用表schedule of dealing 交易清单schedule of property 财产清单schedule of proportion 比例表Schedule of Rates 标准收费表scheme of arrangement 债务偿还安排Scheme of Control 管制计划Scheme of Control Agreement [SCA] 《管制计划协议》Schengen Agreement 《神根协议》Schroders Asia Limited 宝源亚洲有限公司scrip 临时股票scrip dividend 以股代息scrip dividend scheme 以股代息计划scrip issue 红股发行scripless dealing of shares 无单股份交易SEANZA forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织search fee 查册费seasonal adjustment 季节性调整seasonal deficit 季节性赤字seasonal fluctuation 季节性波动seasoned securities 优质证券；价格稳定的证券second and third liner 二三线股second board 第二板市场second calculation 第二计算法second line stock 二线股票second mortgage 第二按揭；第二抵押权second participant 第二参与者Second Quarter Economic Report 19XX 《一九ＸＸ年第二季经济报告》secondary insider 次要的内幕人士secondary listing 第二上市secondary market 二级市场；次级市场；第二市场secondary mortgage market 第二按揭市场secondary production 第二级生产；第二产业Secretary for Economic Services 经济局局长Secretary for Financial Services 财经事务局局长Secretary for the Treasury 库务局局长sectional group 个别利益集团sector 界别；行业；机构sectorial index 分类指数secular trend 长期趋势secure 担保；抵押secured bond 有担保债券secured creditor 有抵押债权人secured loan 担保贷款；有抵押贷款securing debenture 担保债权证securities 证券Securities Advisory Council 证券事务咨询委员会securities analyst 证券分析员Securities and Exchange Commission [SEC] [Taiwan, United States] 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕Securities and Futures Appeals Panel [Securities and Futures Commission] 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕Securities and Futures Commission [SFC] 证券及期货事务监察委员会〔证监会〕Securities and Investment Board [SIB] [United Kingdom] 证券及投资管理局〔英国〕securities borrowing 证券借用securities business 证券买卖业务Securities Commission [presently known as Securities and Futures Commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕Securities Compensation Fund 证券赔偿基金Securities Compensation Fund Committee [Securities and Futures Commission] 证券赔偿基金委员会〔证券及期货事务监察委员会〕securities dealer 证券交易商Securities Dealers' Deposit Fund 证券交易商按金基金Securities Exchange of Thailand 泰国证券交易所securities for money 贷款抵押物Securities Foundation 证券业培训基金Securities Institute of Australia 澳大利亚证券学会securities introducing broker 证券介绍经纪securities investment adviser 证券投资顾问Securities Journal, The 《证券月刊》Securities Law 《证券法》securities lending 证券借贷securities market 证券市场Securities Officer 证券主任securities payable to bearer 须付款予持有人的证券securities register system 证券登记系统Securities Review Committee 证券业检讨委员会Securities Review Committee Report 《证券业检讨委员会报告书》Securities Section [Financial Services Bureau] 证券组〔财经事务局〕securities underwriter 证券包销商securitization of debt 债务证券化security 抵押品；保证金；保证security account 保付户口security by bond 担保契据形式的保证security features [bank notes] 防伪特色〔银行纸币〕security for note issue 发行纸币的保证物security instrument 保证文书security interest 担保权益security to the payment of money 付款保证seed capital 种子资本segregated account 独立账户；独立户口segregated trust account 独立信托账户SEHK Options Clearing House Limited [SEOCH] 联交所期权结算所有限公司SEHK traded option 在联交所买卖的期权seizure 检取；扣押selective allowance 选择性免税额selective marketing basis 选择性销售方式selective tender 选择性投标；选择性招标self-assessment 自我评税self-clearing member [Stock Exchange of Hong Kong Limited] 自行结算会员〔香港联合交易所有限公司〕self-correcting mechanism 自动调节机制self-financing 财政自给；自筹资金self-liquidating project 自动还本工程self-regulation 自律；自行规管；自行监管sell 卖出sell off 抛售；沽盘sell order 卖盘sell short 卖空；沽空；抛空seller's price 卖价；卖方价格selling dealer 卖方交易商selling hedge 沽空对冲selling pressure 沽售压力selling price 售价senior securities 优先证券SEOULBANK 汉城信托银行separate assessment 夫妇分别评税separate client account 独立客户帐目separate debt 独有的债项；各别的债项separate estate 各别产业separate estates account 各别产业的帐目separate instrument 独立文书separate listing 独立上市separate property 各别的财产separate share trading account 独立股票交易账户separate taxation for married couples 夫妇分开评税sequestration 暂押；扣押serial bond 分期还本债券series of transactions 连串交易service-led economy 以服务业为主导的经济set-off 抵销；对销set-off and transfer report 比对转帐报告set-off of the property tax 豁免物业税settled property 预先分配的财产settlement 交收；结算；交割；清偿；授产安排settlement backlog 积压交收settlement bank 结算银行settlement cap 交收限价settlement date 交收日期settlement of debts 清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period 交收期限；结算期settlement price 结算价格；平仓价格settlement risk 结算风险；交收风险settlement system 交收制度；结算系统settlor 财产授予人seven-year Exchange Fund note 七年期外汇基金债券Sewage Services Trading Fund 污水处理服务营运基金Shacom Finance Limited 上商财务有限公司shadow director 影子董事；幕后董事Shanghai Commercial Bank Ltd. 上海商业银行Shanghai Securities Central Clearing and Registration Corporation 上海证券中央登记结算公司Shanghai Stock Exchange 上海证券交易所share 股份；股票；份额share beneficially owned 实益股份；实益拥有股份share capital 股本share certificate 股票share dealing 股票交易；股票买卖share in issue 已发行股份；已发行股票share investment 股份投资share margin lending “按仓”贷款share market 股票市场share of a business 生意股份share of mutual fund 互惠基金股份share of profit 利润份额share on local register 当地登记册所载的股份share option 股票期权；认股权；股份认购权share pending listing 等候上市股份share premium account 股份溢价账户share price 股票价格share registrar 股票过户登记处；过户处；股份登记员share repurchase 股份购回；股份回购share rights 股权share split 股份拆细；拆股share transfer 股票过户share warrant 认股权证share warrant to bearer 不记名认股权证shareholder 股东shareholders' fund 股东资金shareholding 持有股份sharp increase 急剧上升；暴升；飞涨shell company 空壳公司shell reactivation “借壳”上市；“买壳”上市；空壳公司重新活动Shenzhen Foreign Exchange Trading Centre 深圳外汇交易中心Shenzhen Securities Registration Company Limited 深圳证券登记公司Shenzhen Stock Exchange 深圳证券交易所Shinhan Finance Limited 新韩金融有限公司Shizuoka Bank, Ltd. 静冈银行short 空头；空仓；淡仓；卖空；超卖short call 认购期权淡仓short covering 补仓；补空仓；空头补进short futures contract 淡仓期货合约short notice 短期通知书short notice and time deposit 短期通知及定期存款short of liquidity 资金紧绌short position 空仓；淡仓；空头；短盘short sell securities 卖空证券short selling 卖空；沽空；抛空short selling system 证券沽空制度short-dated securities 短期证券shortfall 差额；不足之数shortfall in expenditure 实际开支低于原来预算short-term deposit 短期存款short-term indicator of economic condition 短期经济指标short-term interest rate 短期利率short-term paper 短期票据short-term rating 短期评级shroff account number 收款账号Siam Commercial Bank Public Company Limited 汇商银行significant shareholder 持有大量股票的股东；重要股东silent partner 只拥有股权而不参与业务的合伙人；隐名合伙人silver 银silver currency 银制流通货币silver standard 银本位；银本位制Simple Guide to Bankruptcy, A 《破产案简介》Simple Guide to Compulsory Winding-up of Companies, A 《强制公司清盘案简介》simple interest 单利；以单息计算的利息simple portfolio 简单的投资组合simultaneous econometric model 联立计量经济模式simultaneous equation model 联立方程模式Sin Hua Bank Limited 新华银行Sin Hua Finance Company Limited 新华财务有限公司Singapore Dollar [SGD] 新加坡元Singapore International Monetary Exchange 新加坡国际金融交易所Singapore Stock Exchange 新加坡证券交易所Singapore Strait Times Index 《新加坡海峡时报》指数single assessment 单一评税single entry system 单式簿记制度single equation model 单方程模式single fund 单一基金single market, the [Europe] 单一市场〔欧洲〕single parent allowance 单亲免税额single premium 整付保费single premium policy 整付保费保单single tender 单一投标sinking fund 偿债基金size criterion [banking] 资产限额准则〔银行业〕size of issue 发行量size of the economy 经济规模slacken 放缓；呆滞slow down 减慢；放缓；退减slow trading 交投呆滞sluggish 市势疲弱；市况呆滞sluggish turnover 交投呆滞slump 急跌；下挫small and medium enterprise [SME] 中小型企业Small and Medium Enterprises Committee 中小型企业委员会small bankruptcy 小额破产案small business 小型企业Small Claims Tribunal 小额钱债审裁处Small Claims Tribunal Suitors Fund Account 小额钱债审裁处诉讼人储存金账户small depositor 小额存户small economy 小规模经济体系small estate 小额遗产smart card 智能卡；聪明卡snake 蛇形浮动；蛇形浮动汇率制soaring market 旺市；好市；暴涨的市况Social Security Assistance Index of Prices 社会保障援助价格指数social welfare expenditure 社会福利开支Societe de Compensation des Marches Conditionels 巴黎期权市场结算所Societe Generale 法国兴业银行Societe Generale Asia Limited 法国兴业亚洲有限公司Society of Actuaries of the United States of America 美国精算师公会Society of Chinese Accountants and Auditors 华人会计师公会Society of Worldwide Interbank Financial Telecommunication [SWIFT] 环球银行财务电讯协会socio-economic infrastructure 社会经济基础建设soft currency 软货币；弱势货币soft dollar practice 收取非金钱利益的做法soft market 市况疲软sole executor 唯一的遗嘱执行人sole proprietor 独资经营者sole proprietorship 独资经营sole trustee 单一受托人soliciting business 招揽生意solid growth 稳健增长solvency 偿债能力；偿付能力Solvency Fund 无偿付能力赔偿基金source of additional revenue 额外收入来源source of fund 资金来源South Sea Bubble “南海泡影”；南海泡沫事件South-East Asian Central Banks [SEACEN] 东南亚中央银行组织sovereign risk 政治风险；主权风险soyabean futures 大豆期货；期豆SPC Credit Limited 美国太平洋信贷有限公司special cash bonus 特别现金红利Special Coin Suspense Account 特别硬币暂记帐special crossed cheque 特别划线支票special crossing 特别划线special debt securities 特别债务证券special drawing right [SDR] 特别提款权special economic zone 经济特区special endorsement 记名背书special expenditure 特别开支special fund 特别基金special grant 特别补助金special levy 特别征费〔证券〕；特别附加费Special Levy Fund 特别征费基金special manager 特别经理人special payment 特别付款special proxy 特别委托书special rates grant 特别差饷补助金special surplus 特别盈余Special Suspense Account 特别暂记帐special trust 特别信托special warrant 特别拨款令；特别支款授权书specific charge 特定押记specific deduction 特定扣税项目specific duty 从量税specific duty rate 从量税率specific relief 特定宽免specific sum 指明款项specified rate rules 指定利率规则specified tax 指明税项speculation 投机speculative activity 投机活动speculative attack 投机冲击speculative position 投机盘speculative pressure 投机压力spending guideline 开支指引；开支预算的指引spending pattern 开支模式；消费模式spending power 消费力split 拆细；拆股split share 已拆细股份；已分割股份split trust 分类信托spoiled stamp 损坏的印花spot 即期；现货spot assets 现金资产；现金存款spot contract 现货合约spot exchange rate 即期汇率；现货兑换率spot foreign currency assets 即期外币资产spot foreign currency liabilities 即期外币负债spot index 现货指数spot market 现货市场spot month 现货月份spot month trading 现货月份交易spot price 现货价格spot rate 即期汇率；现货汇率；现货价spot settlement 即场成交；现场交易spot trading 现货交易spot transaction 现货交易；现汇交易spread 差价；利率差距；利润幅度；价位spread back 拨回有关年度评税spread margin 跨期保证金；跨期按金spread option 复式期权；取差期权spread table 价位表spread trading 跨期买卖；跨价买卖spreading 跨期买卖；跨价买卖square position 平仓；轧平差额squeeze “迫仓”；“夹仓”；紧缩stabilization fund 稳定金staff on-cost 职员附加费用；员工间接费用staff-related expenses 与职员有关的费用；与员工有关连的开支stag 投机认股者；“炒”新股者；新股套利者stakeholder 保证金保存人stale cheque 过期支票stamp 印花stamp duty 印花税；厘印费stamp duty on contract note 成交单据印花税stamp duty on conveyance of land 土地转让印花税stamp duty on conveyance of properties 物业转让印花税stamp duty on property transactions 物业交易印花税stamp duty on stock transfers 股票交易印花税stamp duty rate 印花税税率stamp duty relief 印花税宽免Stamp Office [Inland Revenue Department] 印花税署〔税务局〕standard amount [taxation] 标准免税额Standard and Poor's 500 Index 标准普尔500指数Standard and Poor's Corporation 标准普尔公司Standard and Poor's Rating 标准普尔评级Standard Chartered Bank 渣打银行standard conversion rate 划一兑换率；划一折合率Standard London (Asia) Limited 英国标旗（亚洲）有限公司standard of accounting and auditing practices 会计及核数执业准则standard of disclosure 披露标准standard rate 标准税率；标准收费率standard rate zone 标准税率范围standard share 标准定额股；标准股票standard valuation method 标准估价方法standby credit 备用信贷standby facility 备用贷款Standing Accounting Instructions 《常务会计指令》Standing Committee on Company Law Reform 公司法改革常务委员会standing offer 有效要约Standing Order Form for Tax Reserve Certificate 长期委购储税券通知书stand-over order 暂缓缴税令Star Chamber 高层资源会议Star Chamber Action Group 高层资源会议策动小组Star Chamber review 高层资源会议总结；高层资源会议检讨start-up cost 开办成本；筹备费用start-up grant 成立初期补助金State Administration of Exchange Control [China] 国家外汇管理局〔中国〕State Bank of India 印度国家银行statement 结算书；报表；说明书statement in lieu of prospectus 代替招股章程陈述书statement of account 帐目报表statement of adjustment 调整说明书statement of affairs 资产负债状况说明书statement of annual account 周年帐目报表statement of assets and liabilities 资产负债表statement of calculation 计算说明statement of income and expenditure 收支报告；收支结算表statement of loss 亏损表statement of loss and gain 损益计算表statement of profit and loss 损益计算表statement of receipts and payments by the Government 政府收支总表Statement of Standard Accounting Practice [SSAP] 《会计实务准则》Statements of Insurance Practice 《保险业业务惯例声明》state-owned enterprise 国营企业statistical analysis and modelling 统计分析及编制统计模型statistical indicator 统计指标statistical summary 统计摘要；统计概要Statistical Yearbook 《统计年报》statute-barred debt 已逾时效的债项Statutes of Distribution 《遗产分配法规》statutory business 法定业务statutory charge 法定收费statutory compensation 法定补偿金statutory corporation 法定公司statutory debt 法定债项statutory declaration 法定声明statutory trust 法定信托stay buoyant 保持畅旺steady growth 稳步增长steep rise 急升sterling area 英镑区Sterling Guarantee Agreement 《英镑保证协议》stock 证券；股票；股额；公债；存货stock adjustment 存货调整stock balance summary 股票往来报告表stock book 存货簿stock borrowing and lending agreement 证券借用及借出协议stock broker 股票经纪stock certificate 股票；股票证书Stock Clearing Corporation [Philadelphia] 股票结算公司〔费城〕stock control account 存货总帐；存货控制帐stock control report 股票存量报告表stock deposit and withdrawal 股票存取stock exchange 证券交易所Stock Exchange Automated Quotation System [SEAQ System] [United Kingdom] 证券交易所自动报价系统〔英国〕stock exchange company 证券交易所Stock Exchange Information Services Limited [SEIS] 香港联合交易所信息服务有限公司Stock Exchange of Hong Kong Limited [SEHK] [formerly known as the Unified Exchange] 香港联合交易所有限公司〔联交所〕〔前称联合交易所〕Stock Exchange of Singapore 新加坡证券交易所stock fund account 存货基金帐stock futures 股票期货stock index futures 股市指数期货stock index futures market 股市指数期货市场stock index option 股市指数期权stock list 存货表；存货单；股市行情表stock market 证券市场；股票市场stock option 股票期权stock options market 股票期权市场stock portfolio 股票投资组合stock sheet 存货表stock split 股票拆细；拆股stock unit 股份stock warrant 认股证；认股权证stock watering 股票搀水stockbroker 股票经纪stockbroking business 股票经纪业务stockholder 证券持有人；股东；股份持有人；股额持有人Stockholm Options Market 斯德哥尔摩期权市场Stockholm Stock Exchange 斯德哥尔摩证券交易所stock-in-trade 存货stocks and shares 股额及股份stop limit order 限价盘；停止限价指令stop loss order 止蚀盘；止蚀指令stop order 止蚀盘；止蚀指令stop payment 止付stop-go policy 应变经济政策；经济膨胀和紧缩交替运用的政策storage fee 仓费straddle trading 套盘；跨期买卖；跨价买卖straight bond 传统债券；纯粹债券straight letter of credit 直接信用证straight-line depreciation method 直线折旧法straight-line fixed repayment 直线固定还款street shareholder 场外股东Strengthening of Currency Board Arrangements in Hong Kong [Hong Kong Monetary Authority] 《巩固香港的货币发行局制度》〔香港金融管理局〕strike price 行使价；敲价strong demand 殷切需求strong growth 强劲增长Structural Analysis Section [Financial Services Bureau] 经济结构分析组〔财经事务局〕structural ratio 结构比率structural transformation of the economy 经济结构转型structure of assets and liabilities 资产负债结构struggle between bulls and bears 好淡争持Student Loan Fund 学生贷款基金sub-agent 分销代理商sub-contract 分包合约sub-contractor 次承判商；“二判”sub-fund 成分基金subhead 分目；开支分目subhead of expenditure 开支分目sub-index 分类指数subject to a trust 受信托规限subject to tax 须课税subordinated debt 后偿债项subordinated deposit 无优先权存款subordinated loan 附属贷款subordinated loan stock 后偿债权股额sub-purchaser 转购人subscriber 认购人；认购者subscription 认购；认股；会费subscription list 认购名单subscription price 认购价格subscription rate 认购率subsequent allowance 以后免税额subsidiary 附属公司subsidiary business 副业；附属业务subsidiary company 附属公司；子公司subsidiary ledger 明细分类帐；辅助分类帐Subsidiary Note Security Fund 辅助纸币保证基金subsidy 津贴；补贴subsidy code 补贴守则subsistence allowance 生活津贴；膳食津贴；膳宿津贴substandard loan 次级贷款substantial appreciation of prices 价格大幅上扬；价格飙升substantial benefit 实质利益substantial savings 巨额储蓄substantial shareholder 大股东substantial transaction 重大交易sub-subsidiary company 再附属公司sub-total 小计sub-transferee 次承让人sub-transferor 次出让人sub-underwrite 分包销sub-underwriter 分包销商sub-underwriting commission 分包销佣金sub-underwriting contract 分包销合约subvention 资助金subvention system 补助制度；资助制度Subventions and Lotteries Fund Advisory Committee 津贴及奖券基金咨询委员会successful tenderer 中标者succession 继承successor 继承人sugar futures 期糖sum assured 保额sum invested 投资款项sum payable 应付的款项Sumitomo Bank Ltd. 株式会社住友银行Sumitomo Trust & Banking Co. Ltd. 住友信托银行Sumitomo Trust Finance (H.K.) Limited 住友信托财务（香港）有限公司summary liquidation case 简易程序清盘案summary of receipts and payments as trustee 受托人的收支撮要sumptuary taxation 寓禁于征的税项sundry creditor 杂项债权人；其它债权人sundry debtor 杂项债务人；其它债务人superannuation 离职金superannuation allowance 离职津贴Superintendent of Stamp Office 印花税署总监supernational credit rating 跨国信贷评级supervening contract 附加合约supervision fee 监管费Supervision of Markets Division [Securities and Futures Commission] 市场监察部〔证券及期货事务监察委员会〕supervisory authority 监管当局；监理当局supervisory regime 监管架构supervisory system 监管制度supplementary appropriation 追加拨款supplementary budget 追加预算supplementary capital 附加资本Supplementary Notes to the Fit and Proper Criteria (for applicants applying for licences under the Leveraged Foreign Exchange Trading Ordinance) 《〈适当人选的准则〉补充附注》（适用于根据《杠杆式外汇买卖条例》申请牌照的申请人）supplementary provision 追加拨款；追加备付款项supplementary warrant 追加备付款项令supplies contract 物料供应合约supply-side economics 供应学派经济学；供应经济学Support Services Division [Hong Kong Monetary Authority] 辅助服务处〔香港金融管理局〕suppress inflation 遏止通货膨胀suppression factor 限制因素surcharge 附加费Surcharge Notice 缴纳附加费通知书surety 保证人；担保人；担保surety bond 担保债券；银行保证书surge 锐升；激增；飙升surplus 盈余surplus and deficit account 盈余亏损帐surplus assets 剩余资产surplus funding 剩余资金surplus income 收益盈余surplus on recurrent account 经常帐盈余surrender 放弃；退回；退回书；退保surrender of benefits 放弃利益surveillance programme 监察计划surviving joint owner 尚存的联名拥有人surviving partner 尚存的合伙人surviving trustee 尚存受托人suspend payment 暂停付款suspense account 暂记帐suspension 暂时吊销suspension of trading 停牌；暂停买卖sustained economic growth 经济持续增长sustained growth 持续增长swap adjustment centre 掉期调剂中心swap deposit 掉期存款；“假美金”swap market 外汇掉期市场swap transaction 掉期交易；互惠信贷交易Swedish Krona [SEK] 瑞典克郎Swiss Federal Banking Commission 瑞士联邦银行监理委员会Swiss Franc [CHF] 瑞士法郎Swiss Options and Financial Futures Exchange AG 瑞士期权及金融期货交易所有限公司Swiss Reinsurance Company, Zurich 苏黎世瑞士再保险公司switching 转换；掉期买卖Sydney Futures Exchange Ltd. 悉尼期货交易所有限公司syndic 经理人syndicated loan 银团贷款；集团放款；财团放款syndication centre 财团中心synthetic call option 合成认购期权synthetic stock 合成股票synthetics 合成工具system of cartelized rates 联营式利率制度system of financial administration 财政管理制度System of National Accounts [SNA] 国民账户体系；国民经济核算体系systematic bias 系统性偏差systematic risk 系统性风险。