英语财经类词汇2
distrain 为抵债而扣押财物；扣货追债；查封distress 扣押财物；扣押；查封distress for rent 扣押财物充抵租金distress warrant 财产扣押令distributable income 可分配收益distributable profit 可供派发利润distributed assets 经分派资产distribution 分配；配销distribution company 分销公司distribution of resources 资源分配distribution policy 分配政策；派息政策distributive channel 销售途径distributive trade 分销业distributor 分销商；发行人diversifying economy 多元化的经济体系dividend 股息；红利；摊还债款dividend cover 盈利股息比率；股利保证倍数dividend forfeited 未认领股息注销dividend programme 摊还债款程序dividend warrant 股息证；股息单dividend withholding tax 股息预扣税dividend yield 股息率；股息收益率divisible revenue 可予分配的收益DKB Asia Limited 第一劝银亚洲有限公司document 文件；单据document against acceptance [D/A] 承兑交单document against payment [D/P] 付款交单document Index 公司文件索引document of title 业权文件；所有权文件documentary acceptance bill 跟单承兑汇票documentary bill 跟单汇票documentary credit 跟单信用证documentary payment bill 现付押汇票；凭单付款汇票；付款跟单汇票dollar area 美元区domestic concern 本身的业务domestic credit expansion [DCE] 本地信贷膨胀domestic demand 本地内部需求；国内需求domestic demand deflator 本地内部需求平减物价指数domestic expenses 家庭开支domestic export 本地产品出口；国内出口domestic lending 本地贷款；在本港使用的贷款domestic liabilities 本地负债domestic money supply 本地货币供应量；国内货币供应domestic property price index 住宅物业价格指数domestic rental index 住宅楼宇租金指数domestically generated inflation 内部产生的通货膨胀；内致通胀domicile 注册地；本籍donation 捐款；捐献；捐赠donee 受赠人donor 捐赠人door-to-door canvassing for sale 逐户兜售dormant account 不活动账户；不活跃账户dormant assets 未用资产；闲置资产dormant company 不活动公司；已停止业务的公司dormant partner 不活跃合伙人；隐名合伙人double entry system 复式簿记制度double taxation 双重课税double taxation arrangement 双重课税安排double taxation relief arrangement 宽免双重课税安排double-digit growth 两位数字的增长double-digit level 两位数字的水平doubtful debt 呆帐；呆债；可疑债务doubtful loan 可疑贷款；难以收回的贷款Dow Jones Average 杜琼斯平均指数；道琼斯股票平均价格指数Dow Jones Index 杜琼斯指数；道琼斯股票价格指数Dow Jones Industrial Average 杜琼斯工业平均指数；道琼斯工业股票平均价格指数down limit 跌停板down market 跌市down payment 首期付款down reversal 回跌downside risk 下跌风险downside trend 跌势downswing 下降趋势；衰退时期downturn 市况逆转；市况回落downward adjustment 向下调整downward movement 走势偏软downward trend 下跌趋势；向下趋势draconian revenue measure 严厉的征税措施draft 汇票draft estimates 预算草案draft estimates of expenditure 开支预算草案draft estimates of revenue 收入预算草案dragon bond 小龙债券drawback 退税；退款drawdown period 贷款支用期；提款期drawee 受票人；汇票付款人drawee bank 受票银行；付款银行drawer 出票人；发票人drawing account 提款账户Dresdner Bank AG 捷能银行drop 下跌；回落DTB Deutsche Terminborse 德国期权及期货交易所dual listing 双重上市；双重挂牌due date for payment 应付款的日期；付款到期日due day 到期日；缴税日期dues 应付款项；应付费用；应付税款dull trading 交投呆滞dumping 倾销；抛售duplication of supervision 双重监管Dutch Guilder [NLG] 荷兰盾dutiable agricultural and industrial products 应课税的工农业产品dutiable commodities control system 应课税品管制系统dutiable commodities permit 应课税品许可证dutiable commodity 应课税品dutiable estate 应缴税的遗产duty 税；关税；应课税品税项duty assessed on a specific basis 按量评估的税项duty differential 税率差距duty free 免税duty in arrears 欠税duty on alcohol 酒精税duty on hydrocarbon oil 燃油税duty on liquor 酒税duty on petrol 汽油税duty on tobacco 烟草税duty paid 已缴纳税款；关税已付duty rate 税率duty reduction 减税duty-paid goods 已完税货品earmarked fund 预留款项；指定用途的款项earmarked grant 指定用途补助金earmarked growth 拟定增长earned premium 满期保费earnings 收入；收益；盈利earnings per share [EPS] 每股盈利earnings tax 所得税；入息税ease 放缓；缓和；轻微下跌ease back 回软East Asia and Oceanian Stock Exchanges Federation 东亚及大洋洲证券交易所联会East Asia Credit Company Limited 东亚授信有限公司East Asia Finance Company, Limited 东亚财务有限公司East Asia Section [Financial Services Bureau] 东亚经济分析组〔财经事务局〕East Asian Stock Exchange Conference [EASEC] 东亚证券交易所联合会议econometric model 计量经济模式econometrician 计量经济学家econometrics 计量经济学economic adjustment 经济调控economic aggregate 经济总体数字Economic Analysis Division [Financial Services Bureau] 经济分析部〔财经事务局〕economic and monetary union [EMU] [European Union] 经济和货币联盟〔欧洲联盟〕Economic and Social Commission for Asia and the Pacific [ESCAP] [United Nations] 亚洲及太平洋经济社会委员会〔亚太经社会〕〔联合国〕Economic Commission for Europe [ECE] [United Nations] 欧洲经济委员会〔联合国〕economic cost 经济成本economic cycle 经济周期economic depression 经济萧条Economic Division [Hong Kong Monetary Authority] 经济研究处〔香港金融管理局〕economic forecast 经济预测economic framework 经济架构economic fundamentals 基本经济因素economic geography 经济地理economic growth 经济增长economic implication 对经济的影响economic indicator 经济指标economic infrastructure 经济基础建设economic life 经济年限；经济寿命；符合经济效益的使用年限economic model 经济模式economic outlook 经济展望；经济前景economic performance 经济表现；经济实绩economic recession 经济衰退economic recovery 经济复苏；经济复原Economic Reporter 《经济导报》economic restructure 经济结构重整；经济转型Economic Review Committee 经济检讨委员会economic sanction 经济制裁economic sector 经济部门；经济成分economic service 经济服务Economic Services Bureau [ESB] [Government Secretariat] 经济局〔政府总部〕economic slowdown 经济放缓economic stabilization programme 经济稳定计划economic support 经济支持economic system 经济体系economic variable 经济变量economic viability 经济可行性economically active person 从事经济活动的人士economically active population 从事经济活动的人口economically inactive population 非从事经济活动的人口Economist, The 《经济学人》economy 经济；经济体系economy of scale 规模经济edge down 渐落；微降edge up 渐升；微升education subvention 教育资助金Edward Wong Credit Limited 安泰授信有限公司effective exchange rate index [EERI] 实际汇率指数；有效汇率指数effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数effective rate of interest 实际利率effective rate of tax 实际税率effectively risk-free investment 无实际风险投资efficiency bonus 考绩花红elasticity factor 弹性因素elasticity of price 物价弹性；价格弹性elderly residential care expenses deduction 长者住宿照顾开支的扣除额Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account 机电工程署车辆维修暂记帐Electrical and Mechanical Services Department Workshop Services Suspense Account 机电工程署工场服务暂记帐Electrical and Mechanical Services Trading Fund 机电工程营运基金electronic banking 电子银行服务electronic broker 电子经纪electronic clearing system 电子结算系统Electronic Mail Stock Information Service [EMSIS] 电子传递股市信息服务electronic order matching and execution/clearing system 电子自动对盘及执行／结算系统electronic payment system 电子付款系统electronic trading system 电子交易系统electronic transfer system 电子转帐系统；电子转帐制度Emergency Relief Fund 紧急救援基金Emergency Relief Fund Committee 紧急救援基金委员会Emerging Asian Bond Market Conference 新兴亚洲债券市场会议emerging market 新兴市场emolument 薪酬employed capital 已运用资本employed population 就业人口employees´ bonus 雇员红利Employees Compensation Assistance Fund 雇员补偿援助基金employees´ compensation insurance 雇员补偿保险employees´ share option scheme 雇员股份认购权计划employees´ share purchase scheme 雇员股份购买计划employees´ share scheme 雇员股份计划Employer´s Return of Remuneration and Pensions 雇主填报的薪酬及退休金报税表employment 就业employment of funds 资金运用employment of profit 有收益的受雇工作encumbrance 产权负担end investor 最终投资者endaka [Japanese] “圆高”〔日语〕；日圆高企endorsee 承背书人endorsement 背书endorsement in blank 空白背书endorser 承兑人；背书人endowment 储蓄保险end-user 最终使用者；真正“用家”Enforcement Division [Securities and Futures Commission] 法规执行部〔证券及期货事务监察委员会〕enforcing payment 强制执行付款规定enhanced offer 价值较高的要约enterprise 企业entertainment tax 娱乐税entrepreneur 企业家entrepreneurship 企业家精神；企业家身分entrustment basis 以信托形式equal share 相等份额equilibrium 均衡；平衡equilibrium real exchange rate 均衡实质汇率Equitable Banking Corporation 建南银行equitable benefit 公平利益equitable charge 衡平法押记equitable estate 衡平法产业权equitable interest 衡平法权益equitable mortgage 衡平法上的按揭equitable owner 衡平法上的拥有人equity 股本；股权；股票；权益；产权equity earnings 权益股收益；参股收益equity financing 股本融资；发行股票筹措资金equity holding 股份持有；股权持有equity interest 股本权益equity investment 股本投资；注入资本equity joint venture 股份式合营企业equity market 股本市场；股票市场equity of redemption 衡平法上的赎回权equity securities 权益证券；股本证券equity share 权益股；普通股equity share capital 权益股本equity trading system 股票买卖制度equity warrant 股本认股权证equity-related contract 与股权联系的合约escape clause 免责条款；例外条款escrow account 托管户口；记帐账户established fiscal policy 既定财政政策established securities market 具规模的证券市场establishment ceiling 编制上限Establishment Subcommittee [Finance Committee of the Legislative Council] 人事编制小组委员会〔立法会财务委员会〕estate 遗产；产业；财产estate duty 遗产税estate duty account 遗产呈报表Estate Duty Office [Inland Revenue Department] 遗产税署〔税务局〕estimated additional assessable income 估计的补加应评税入息estimated additional assessable profit 估计的补加应评税利润estimated annual rental 预计每年租值estimated assessment 估计评税estimated assets 估计资产estimated expenditure 预算开支；估计开支estimated expenditure by service 按服务分类的预算开支estimated growth rate 估计增长率estimated income 估计入息；估计收入estimated liabilities 估计负债estimated net profit 估计纯利estimated revenue 预算收入；估计收入Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一甲部──政府一般收入帐目》Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷二──基金帐目》estimates of expenditure 开支预算Estimates of Gross Domestic Product 《本地生产总值估计》Euro 欧罗；欧元Eurobond 欧洲债券Euroclear 欧洲结算系统Euroclear Clearance System Co-operative 欧洲结算系统公司Eurocurrency credit market 欧洲货币信贷市场Eurodollar 欧洲美元Eurodollar bond 欧洲美元债券Eurodollar deposit rate 欧洲美元存款利率Eurodollar futures 欧洲美元期货Eurodollar market 欧洲美元市场Eurodollar rate 欧洲美元利率Euromoney 欧洲货币European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行European Commission 欧洲委员会European Common Market 欧洲共同市场〔共市〕European Community [EC] 欧洲共同体European Council 欧洲理事会European Currency Unit [ECU] 欧洲货币单位European Development Fund [EDF] 欧洲发展基金European Economic Community [EEC] 欧洲经济共同体〔欧共体〕European Futures Clearing Corporation B.V. [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕European Investment Bank 欧洲投资银行European Monetary System [EMS] 欧洲货币体系European Monetary Union 欧洲货币联盟European Options Clearing Corporation Holding B.V. [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕European Social Fund [ESF] 欧洲社会基金European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕Euroyen 欧洲日圆Euroyen loan 欧洲日圆贷款evade payment of tax 逃缴税款evidence of payment 付款证据ex all [x.a.] 除净ex coupon [x.c.] 无息票ex dividend [x.d.] 除息；除股息ex gratia extinguishment allowance 特惠结业津贴ex gratia grant 特惠补助金ex gratia payment 特惠津贴；特惠金ex rights [x.r.] 除权；除认股权ex warrant 除证；不附认股权证examination 审查；讯问；研讯excess 盈余；超出额；免赔额excess liquidity 额外流动资金excess tax paid 多缴的税款excess value 超额价值excessive interest rate 过高利率exchange 兑换；汇兑；交易所exchange account 兑换帐exchange bank 外汇银行Exchange Banks´ Association, Hong Kong 香港外汇银行公会exchange broker 外汇经纪exchange clearing agreement 外汇结算协定exchange company 交易所公司exchange compensation allowance 汇率补偿津贴exchange contract 外汇合约exchange contract cancellation note 外汇合约撤销单exchange control 外汇管制Exchange Fund 外汇基金Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金咨询委员会〔香港金融管理局〕Exchange Fund bill 外汇基金票据calendar year figure历年数字call催缴通知；认购期权call deposit通知存款；活期存款call loan短期同业拆借；通知贷款call margin补仓；追加保证金call market短期同业拆放市场call money短期同业拆借；活期贷款call option认购期权；看涨期权call price赎回价格；提前赎回价call warrant认购认股权证；回购认股权证callable share可收回股份；可兑付股份called up share capital已催缴股本Canadian Dollar [CAD]加拿大元Canadian Eastern Finance Limited加拿大怡东财务有限公司Canadian Imperial Bank of Commerce加拿大帝国商业银行cancellation price取消费cap上限capital资本；资金Capital AccordChina Securities Regulatory Commission [CSRC]中国证券监督管理委员会〔中国证监会〕China State Bank Limited国华商业银行Chinatrust Commercial Bank， Limited中国信托商业银行Chinese Association of Deposittaking Companies华资接受存款公司公会Chinese Bankers Club， Hong Kong香港银行华员会Chinese Banks Association香港华商银行公会Chinese Gold and Silver Exchange Society金银业贸易场Chinese New Year bonus年奖；年终花红chit fund银会Chiyu Banking Corporation Limited集友银行有限公司Chiyu Finance Company Limited集友财务有限公司Cho Hung Finance Limited朝兴金融有限公司choses in action无形动产；据法权产chronological book序时帐簿Chubu Securities Finance Company中部证券金融公司Chung Khiaw Bank Limited崇侨银行Chung Nan Finance Company Limited中南财务有限公司Chuo TrustBanking Co.， Ltd.中央信托银行Chuo Trust Asia Limited中央信托亚洲有限公司Citibank， N.A.万国宝通银行CITIC Ka Wah Bank Limited中信嘉华银行有限公司Citicorp Commercial Finance (H.K.) Limited万国宝通工商财务有限公司Citicorp International Limited万国宝通国际有限公司civil debt民事债项Civil Service Pension Reserve Fund公务员退休金储备基金claim申索；索偿；债权claim equalization fund申索平衡基金claim for refund of property tax申请发还物业税claim of debt债权申索claim on bank对银行的债权claim to dividend摊还债款申索claimant申索人；索偿人claims statistics申索统计数字class of insurance business保险业务类别class of property财产类别clawback递减率clearance cost清拆成本clearing结算；票据交换；清算clearing account结算账户clearing and settlement system结算和交收系统clearing balance结算差额clearing bank结算银行clearing cheque交换支票clearing house结算所；票据交换所Clearing House Automated Transfer System [CHATS]结算所自动转帐系统Clearing House of the Hong Kong Association of Banks香港银行公会结算所clearing member结算会员Clearing Members Fund结算会员基金clearing participant结算参与者clearing rebate结算费用的回佣Clearing Rules [SEHK Options Clearing House Limited]〔英国〕Companies Handbookcomposite tax return综合报税表composition组合成分；债务重整协议composition of earnings收益组合成分compound increase复合增加率；复合增长率compound interest复利compounding or arranging debtor正就债务作重整或偿还安排的债务人comprador note买办票据comprador order买办付款令票comprehensive income tax综合所得税comptroller审计主任compulsory liquidation强制清盘compulsory windingup强制清盘computation计算；计算表computational procedure计算方法computer audit programme计算机审计程序；计算机核数程序concentrated position集中持仓量concentration risk资金集中风险；集中融资风险concept stock概念股concession特许权；宽减措施；优惠concession contract特许经营权合约concessionary rate优惠率concordat协定；契约；国际监管条约condition条件conditional endorsement附有条件的背书conditional offer有条件要约conditional sale agreement有条件售卖协议conditions of tender投标章程Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance)Consumer Price Index series消费物价指数系列consumer price inflation消费物价上涨Consumer Representative Action Fund消费者集体诉讼基金consumer sentiment消费意欲consumer spending消费开支；消费支出consumption expenditure消费开支consumption pattern消费模式consumption product消费产品consumption tax消费税contango交易延期费；延期交割费；期货溢价contingencies warrant紧急拨款令；应急支款授权书contingency应急费用；意外开支准备金contingency allowance应急准备金contingency sum应急费用；意外开支准备金contingent assets或有资产contingent debt或有债权；待确定债务contingent interest待确定的权益contingent liabilities或有负债contingent profit或有利润contingent right或有的权利continue to hold a deposit继续持有存款Continuing Member [Hong Kong Association of Banks]永久会员银行〔香港银行公会〕continuing rent连续租金continuing trustee留任受托人continuous licensing system长期持牌制度Continuous Net Settlement System [CNS System]持续净额交收系统contra account对销账户contra flow资金回流contra item对销项目contra transfer对销转拨contract合约contract for difference差价合约contract for service服务合约contract for settlement平仓合约contract note成交单据contract of copartnery合伙合约contract of indemnity弥偿合约contract of insurance保险合约contract of reinsurance再保险合约contract price合约价格contracting party订约人；立约人；缔约国contractual agreement合约协议contractual commitment合约承担contractual joint venture合约式联营企业contractual mutual fund合约互惠基金contractual right合约权利contractual savings fund合约储蓄基金contributed surplus实缴资本盈余contribution出资；供款；捐款；分担款项contribution account供款账户contribution to gross domestic product在本地生产总值中所占比率contribution to investment出资额contribution to pension fund退休金供款contributor供款人；出资人；捐助人contributory分担人contributory scheme供款计划contrived cessation of business有预谋的停业control控制权；控制；管制control of a company公司的控制权；公司控股权control of business业务的控制权controlled company受控制公司controller控制人；控权人；会计长controller of an authorized institution认可机构控权人controlling company控股公司controlling interest控制权益；控股权益controlling officer管制人员controlling officers report管制人员报告controlling shareholder控股股东；持有控股权的股东Convention on the Settlement of Investment Disputes between States and Nations of Other States《关于解决国家与他国国民之间的投资争端的公约》conventional lending传统放款；常规放款conversion兑换；换算；转换〔证券〕conversion factor换算因子conversion of stock公债的转换conversion rate兑换率；换算率；转换价格〔证券〕convertibility可兑性；兑换性；自由兑换convertibility undertaking兑换保证convertible可兑换；可换股convertible currency可兑换货币convertible debenture可转换债权证convertible loan stock可转换股的债权股额convertible subordinated unsecured loan stock可转换股的次级无抵押债权股额conveyance转易；转易契；财产转让证书conveyance of property财产转让conveyance on sale售卖转易契conveyancing fee业权转易费conveyancing scale charges物业转易收费标准coolingoff period冷静期coowner共同拥有人；分权共有人copartner共同合伙人copartnership共同合伙Copenhagen Stock Exchange哥本哈根证券交易所core capital核心资本Core Operational and Financial Risk Management Controls for OvertheCounter Derivatives Activities of Registered Persons《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》Core Principles for Effective Banking Supervision [Basle Committee]《有效监管银行业的主要原则》〔巴塞尔委员会〕cornering“夹仓”；轧空；囤积居奇corporate borrower借款公司；借款机构corporate business公司企业；公司业务Corporate Communications Department [Stock Exchange of Hong Kong Limited]企业传讯部〔香港联合交易所有限公司〕corporate customer公司客户corporate dealer公司交易商Corporate Finance Division [Securities and Futures Commission]企业融资部〔证券及期货事务监察委员会〕Corporate Finance (D.T.C.) Limited协联财务有限公司Corporate Finance Fees Rule《与公司财务有关的费用规则》corporate governance公司管治corporate income tax公司所得税corporate investment adviser公司投资顾问corporate member法团会员；公司会员〔香港联合交易所有限公司〕corporate plan公司计划corporate practice执业法团corporate profits tax公司利得税corporate savings公司储蓄corporate service tax公司服务税corporate signature法团的签名corporation法团；公司corporation bond公司债券corporation stock公司股证；地方债券〔英国〕corporation tax公司税correction phase of stock market股市调整期Correctional Services Industries Suspense Account惩教工业暂记帐corrective affidavit修正遗产申报誓章correspondent bank代理银行Cosmos Finance Limited宇宙财务有限公司cost成本；费用；价格cost centre成本中心cost competitiveness成本竞争力cost control成本控制；成本管理cost convention原值成本法；成本惯例cost effectiveness成本效益；经济效益cost efficiency成本效率cost element成本要素cost flow成本流转cost input投入资金cost management information system成本管理数据系统cost of an asset资产成本cost of borrowing借贷成本cost of capital资本成本；资金成本cost of installation安装费cost of issue招股费用；发行股份费用cost of living生活费用cost of transmitting传送费用cost overrun成本超支cost price成本价格cost price structure成本价格结构cost to the revenue政府收入的损失；政府减少的收入costbenefit analysis成本效益分析costbenefit study成本效益研究costbook company以成本帐原则组成的公司costeffectiveness analysis成本效益分析costing成本计算；成本计算法costing and pricing policy成本及定价政策costing exercise成本计算工作costing review成本检讨costofliving allowance生活津贴costofliving index生活指数；生活费用指数costplus pricing成本加成定价法costpush inflation成本推动的通货膨胀costrecovery basis收回成本的原则costrelated charges依成本而定的收费costrelated fee依成本而定的收费cosurety共同担保人cotrustee共同受托人cotton futures期棉Council of SEHK联交所理事会Council of the Hong Kong Society of Accountants香港会计师公会理事会counterclaim反申索counterfoil联页〔收据〕；存根〔支票〕；票根counterguarantee反担保counterinflationary policy反通货膨胀政策countersignature副署签名；联署签名country debt provisioning债务国坏帐准备country of beneficial ownership实益拥有国coupon息票；赠券coupon rate息票利率cover保证金；承保范围；补仓cover note临时保单cover short position补仓；填平空仓coverage保额；承保范围covered call备兑认购期权covered option备兑期权covered warrant备兑认股权证crash狂泻；暴跌；崩溃creation of new heads and subheads开立新总目及分目credit信用；信贷；信用证；贷项credit advice贷项通知书credit agency征信所；信用调查机关Credit Agricole Indosuez东方汇理银行credit arrangement信贷安排credit balance贷方结余credit card信用卡credit card scheme信用卡计划Credit Commercial de France法国商业银行Credit Committee贷款委员会credit control信贷管制credit conversion factor信贷换算因子credit easing放宽信贷credit exposure信贷风险credit facility信贷安排；信贷融通；信用透支Credit Guarantee Scheme信贷保证计划credit item贷项credit limit信贷限额Credit Lyonnais里昂信贷银行Credit Lyonnais Hongkong (Finance) Limited香港里昂财务有限公司credit rating信贷评级credit rating agency信贷评级机构Credit Review Committee [Hong Kong Monetary Authority]信贷检讨委员会〔香港金融管理局〕credit risk信贷风险credit sale赊销；赊售credit side贷方credit squeeze信贷紧缩；收紧信贷credit to...记入……帐目credit to be given against tax税款抵免credit transfer信贷转帐；信用转帐credit union储蓄互助社Credit Union League of Hong Kong香港储蓄互助社协会creditor债权人creditors petition债权人的呈请书creditworthiness信誉；信用可靠程度creeping inflation爬行式通货膨胀；温和通货膨胀；渐升通胀criminal bankruptcy刑事破产criminal bankruptcy order刑事破产令criminal bankruptcy petition刑事破产呈请书criterion for credit授信原则critical path analysis关键路线分析法；要径分析法cross rate套价；套汇汇率；交叉汇率crosscurrency settlement risk跨国货币结算风险crossed cheque划线支票crossed trade交叉买卖；交叉盘买卖CrossHarbour Tunnel Passage Tax海底隧道使用税crossholding相互持股；交叉持股crossmargining跨市场保证金制度crossreferencing system相互参照系统crosssubsidization互相资助；互相津贴Crown Agent英联邦代办crude activity rate粗略经济活动率crude econometric model粗略计量经济模式culpable insider dealing应受谴责的内幕交易cum dividend连股息cumulative appreciation累积升值；累积增值cumulative deficit累积赤字；累积亏损cumulative dividend累积股息cumulative financial position累积财政状况cumulative realized investment累积的已实现投资currency货币currency adjustment factor货币调整因子；币值调整因素currency board arrangement“货币发行局”制度Currency Board Operations SubCommittee货币发行委员会Currency Committee [Hong Kong Futures Exchange Limited]货币委员会〔香港期货交易所有限公司〕currency crisis货币危机currency denomination货币面值currency futures货币期货；外汇期货currency futures contract货币期货合约；外汇期货合约currency in circulation流通货币currency matching货币配对currency note纸币；钞票currency option货币期权currency swap货币掉期；货币互兑；货币互惠信贷currency warrant货币认兑证；货币认股权证current account往来账户；支票户口；经常帐目current assets流动资产current domestic value现行本地价格current liabilities流动负债current market price当时市价；现时市价current price当时价格；现时价格current price series当时物价计算数列current year rules of assessment当年度评税规则cushion缓冲；缓冲时限〔债券〕cushion of liquid assets流动资产缓冲额；速动资产缓冲额custodian保管人custodian trustee保管受托人custody保管customer客户customer lending客户贷款customer statement客户对数单；客户结单cut loss“斩仓”；减少损失cut margin“斩仓”cutoff date截止日期cutthroat competition割喉式竞争；恶性竞争cycle of activity活动循环；商业循环cyclical fluctuation周期性波动cyclical inflation周期性通货膨胀cyclical nature of the economy经济的周期性情况。
财经英语词汇
1.公共财政、财政政策、货币政策：public finance 、fiscal policy 、monetary policy2.扩张性或紧缩性财政政策：expansionary (loose) or contractionary (tight) fiscal policy3.通货膨胀与通货紧缩：inflation and deflation4.公共支出、公共收入：pLiblic spending 、pu blic revenue5.政府采购和转移支付：exhaustive spending and transfer spending6.公平与效率：fairness and efficiency7.个人收入所得税、企业所得税：individual income tax 、corporate income tax8.工薪税；遗产、继承、赠与税：payroll tax ；estate、inheritance、gift tax9.财产税、关税、增值税：property tax 、tariffs (customs duties) 、value-added tax10.消费税、一般消费税、特殊商品税：consumption tax 、general sales tax 、excise tax11.工资收入（就业收入）、利息收入：employment earnings 、interest income12.股息收入和资本收益：dividend income and capital gains13.应纳税所得额、豁免额、抵扣额：taxable income 、exemptions 、deductions14.社会保障法、社会保障税：the Social Security Act、social security tax15.公开市场操作、银行准备金：open market operations 、reserve requirements16.再贴现窗口：the “Discount Window”17.量化宽松、经济展望：quantitative easing 、economic outlook18.利率、税率、汇率：interest rate 、tax rate 、exchange rate19.累进税率和直线税率：progressive tax rate and flat tax rate20.边际税率、平均税率和实际税率：marginal tax rate、average tax rate、effective tax rate21.税种、税收原则、税收返还：types of Taxes 、principles of Taxation 、tax refund22.支付能力原则、受益原则：ability-to-pay principle 、benefits Principle23.管理费用、遵从成本、超额负担：administration costs、compliance costs、excess burden24.劳动供应、储蓄、实物投资：labor supply 、saving 、physical investment25.调整后总收入、纳税单位：adjusted gorss income 、taxable unit26.公债、股票市场：public debt、stock market。
财经类词汇
real value 实际价值
real wage 实际工资
realizable 可变现
realizable property 可变现财产
realizable savings 可变现的节省额
realizable value 可变现价值
realization 变现；变产
receivership 接管；接管权
receiving bank 受理银行
receiving order 接管令
reciprocal basis 互惠原则
reciprocal duty 互惠关税
reciprocity 互惠措施；互惠条件
recision of contract 撤销合约
rates receipt 差饷收据
rates relief 差饷宽减
Rates Relief Scheme 差饷宽减计划
Rating Advisor 差饷估价顾问
rating agency 评级机构
Rating and Valuation Department 差饷物业估价署
rating assessment 差饷估价
recognizance 签保；担保
recognized clearing house 认可结算所
recognized dealer of Exchange Fund bills 外汇基金票据认可交易商
recognized stock exchange 认可证券交易所
reconciliation 对帐
redeemable charge 可赎回的押记
redeemable loan capital 可赎回借贷资本
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
财经相关英语词汇(M)
财经相关英语词汇(M)财经相关英语词汇(M)财经相关英语词汇(M)m1 货币供应量1 货币供应的一种，包括所有实质金钱，例如纸币与硬币，也包括活期存款，即支票户口及即期户口m2 货币供应量2 货币供应的一种，包括货币供量1，加所有定期存款、储蓄存款及非机构性货币市场基金m3 货币供应量3 货币供应的一种，包括货币供应量2，加所有大额定期存款、机构性货币市场基金、短期购回协议，以及较大型流通资产mtn 中期票据一般指年期5-10年的票据macroeconomics 宏观经济研究总体经济行为的经济学范畴majority shareholder 多数股东拥有一家企业50%以上已发行股份的人士或集团management buyin (mbi) 保留管理层的收购项目一组公司外部投资者买入公司的控股股权，并维持现有的管理层management buyout (mbo) 管理层收购项目一家公司的管理人员及/或行政人员买入公司的控股股权management fee 管理费用共同基金经理就提供的服务向投资者收取的定额费用manager universe (benchmark) 管理人基准比较将户口的表现与具代表性的同类资金经理群作比较margin account 保证金、按金指利用借来的资金购买证券客户投入占保证金户口持有证券市场价值的一个百分比的股本对于一般商业而言，指销售价格与销售成本之间的差额marginal tax rate 边际税率多赚1元需要支付的额外税款。
税率会随着收入增加而提高marginal utility 边际效用消费者使用多一个单位的产品或服务可带来的额外满足感mark to market (mtm) 以市值计价根据当时市场价值纪录一种证券、投资组合或账户的价格或价值交易商计算买卖收益及损失，以及在交易商的报税表上申报这些收益及损失的会计方法markdown 减价、调低标价市场内经纪商的最高叫价与交易商收取客户的较低价格之间的差额market 市场一般指买卖股票的股市，但也可指债券、期权或商品市场愿意及有能力购买特定产品的人士market arbitrage 市场套利同时在不同市场买入同一种证券，从两个独立市场的价差获利market cannibilization 互相争夺市场一家公司推出新产品对现有的相关产品的不利影响market capitalization 总市值所有已发行股票的总值。
财经英语词汇集
UNIT 1 Money and Banking一、Phrases and Expressions1.apply to (把)应用于2.convert into 兑换3. a variety of 多种多样的4. a range of 一系列的5.allow for 考虑到，估计6.in turn 反过来，转而二、Technical Terms1.financial assets 金融资产2.mutual saving bank 互助储蓄银行3.savings and loan association 储蓄贷款协会4.credit union 信用合作社5.life insurance 人寿保险6.pension funds 养老基金7.mutual funds 互助基金（投资公司）8.equity securities 股权股票9.security portfolios 证券投资组合10.the law of large numbers 大数法则三、Translate the following sentencesinto English1.没有金融中介行为，金融中介机构就无法存在。
Financial intermediaries could not existwithout intermediation.2.所有的存款人在同一时间存取资金是极不可能的。
It is highly inprobable that all depositorswill withdraw funds at the same time.3.金融机构促使资金从贷款人向借款人更为有效的流动。
Financial intermediaries facilitate a moreefficient flow of funds from leaders toborrowers.4.这种利率的降低可能对一个国家的经济增长率和发展极为有利。
财经英语词汇大全
accrue 应累算；应计 accrued benefit 应累算利益 accrued charges 应计费用 accrued cumula ve preference share dividend应 累算的累积优先股股息 accrued expenses 应累算费用
accumulated reserve 累积储备 accumula on of surplus income累 积收益盈余 acquired assets 既得资产 acquisi on 收购；购置；取得 acquisi on cost 购置成本
acquisi on expenses 购置费用 acquisi on of 100% interest收 购全部股权 acquisi on of control 取得控制权 acquisi on of fixed assets购 置固定资产 acquisi on of shell“ 买壳” acquisi on price 收购价
adjusted profit 经调整的利润；调整后的利润 adjusted surplus 经调整的盈余额；调整后的盈余额 adjusted value 经调整的价值；调整后的价值 adjustment 调整；修订；理算〔保险〕 adjustment centre调剂中心 adjustment lag 调整过程的时间差距；调整时差
actual profit 实际利润 actual quota on 实盘；实际价位；实际报价 actual year basis按 实际年度计算 actuals 实货 actuarial inves ga on 精算调查
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
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。
财经新闻核心英语词汇
个人收集整理资料，仅供交流学习，勿作商业用途1 / 11 经济新闻核心词汇A account accountant across-the-board added value tax advanceaffinity marketing after-tax profit aggregate amortize antidumpinganti-inflation allowances anti-inflation measures antitrust appreciate appropriate arbitrage assess asset ATM audit auditoraverage B balance bank bankroll bankrupt bankruptcy bargain barter base basic bear bearer bearish Big Board big-ticket bilateral bill BISblack economy black-market Black Monday blank checkblue chip blue chip blue-sky blue-sky bonus bonus bottom bottom bounce bounce bounty bounty bourse bourse budget budget bull bull bullish bullish Ccall deposit call deposit cap cap capital capital cartel cartel cash cash catalogue catalogue ceiling ceilingcertified public accountant (CPA>certified public accountant (CPA> chairman of the board of directors chairman of the board of directors chartered chartered cheap money cheap money check checkchurn and burn churn and burn circulate circulate city man city man clearing clearing clearinghouse clearinghouse closing closing collapse collapse commercial commercial commercialism commercialism commission commission commodity commodity common market common market compensation compensation competitive competitive complimentary complimentary compound compound concessionary concessionary confirming bank confirming bank conglomerate conglomerate consortium consortium consumer consumer consumption consumption contract contractcontractor contractor convertibility convertibility convertible convertible cost cost credit credit creditor creditor cross rate cross rate crunch crunch curb curb currency currency customs customs cutback cutback cut-price cut-price D dead dead deal deal death death debenture debenture debit debit debt debt declarable declarable deferred payment deferred payment deficit deficitdeflate deflate deflation deflation demand demand deposit deposit depreciation depreciation depression depression devaluation devaluation differential differential direct direct disburse disburse discount discount discriminating discriminating dishonor dishonor distrain distrain dividend dividend document document dollar dollar domestic domesticDow-Jones average Dow-Jones average downtrend downtrend downturn downturn draft draft drawback drawbackdrawing drawing dual dual dull dull dumping dumping duty duty duty-free duty-free E earmark earmark ease ease easy easy economic economic economics economics economy economy embargo embargo emergency emergency endaka endaka equities equities estate duty estate duty estimated estimated Euro-Euro- excess excess exchange exchange excise exciseexemption exemption Eximbank Eximbank expenditure expenditure export export Fface value face value favorable balanceoftrade trade favored favoredFederal Reserve Bank Federal Reserve Bank finance finance financial financial financier financier fiscal fiscal fixed fixed flat flat float float floating floating floor floor forward forward free free freeze freeze freight freightfringe benefit fringe benefit front money front money fund fund futures futures G GATT GATT general general GNP GNP gold goldgolden bullet golden bullet gray market gray market Great Depression Great Depression greenbacking greenbacking gross gross Group of Ten Group of Ten growth area growth area Hhallmark hallmark hard hard heavy bead heavy bead hidden tax hidden taxhigh-degree economic growth high-degree economic growth higher income bracket higher income bracketholder holderholding company holding company hot money hot money I IFTA IFTA imbalance imbalance import import inactive inactive income income inconvertible inconvertible increment increment index index indexation indexation industrial industrial industrials industrials inflation inflation influx influx installment installment interbank spottransaction transaction intermediary intermediary internal revenue internal revenue international internationalentrepreneur entrepreneur inventory inventory investment investment invisible invisible invitation invitation invoice invoice J joint joint jumble jumble jumbo jumbo jump jump Kkerb market kerb market kickback kickback kite kite kitty kitty knockdown knockdown L land landlaw of diminishing returns law of diminishing returns law of value law of value layoff layoff level off level offleverage leverage levy levy liabilities liabilities liberalize liberalize liquid liquid liquidate liquidate listed listed lull lull lump-sum lump-sum Mmacroeconomics macroeconomics macro-market macro-market make a budget make a budget margin margin market market medium medium megabuck megabuck merchant merchant merge merge minimum minimum mint mint mixed mixed monetary monetarymonopolism monopolism monopolistic monopolistic monopoly monopoly morning session morning session mortgage mortgagemost-favored-nation most-favored-nation multilateral multilateral multinational multinational mutual mutual N naked naked narrow narrow negative negative negotiate negotiate net netNew York Stock Exchange New York Stock Exchange nominal nominal nontariff nontariff nosedive nosedive note note O offer offer offseason offseasonopen-end open-end opening opening outlay outlay outright outright overdue overdueover-the-counter over-the-counter P package package paid paid panic panic paper paper par par parity parity payment payment pecuniary pecuniary personal personal petrodollar petrodollar petty petty planned plannedplus and minors plus and minors point point postage postage postal postalpostindustrial postindustrial pound pound preferential preferential premium premium price price prime prime principal principal profit profit profiteer profiteer promissory note promissory note protective protective public public pull the plug pull the plug purchase purchase push money push money Q quantum quantum quick assets quick assets quota quota R raise raise rally rally rate rateready money ready money real real rebound rebound recall recall recession recession reciprocal reciprocal redemption redemption red ink red ink rediscount rediscount refund refund relief relief remittance remittance remuneration remuneration reparation reparation reserve reserve resource resource restraint restraint retail retail return return revenue revenue revolving revolving rig rigrock-bottom rock-bottomroyalty royalty S sag sag salary salary sale sale sales sales savings savings scale-down scale-down SDR(s>SDR(s> securities securities seed capital seed capital seed money seed money self-assessment self-assessmentself-sufficient economy self-sufficient economyself-supporting accounting system self-supporting accounting system selling selling senior senior settlement settlement SEZ SEZ share share shareholder shareholder shoestring shoestring short shortshortfall shortfall sight sight skid skid skyrocket skyrocket slack slack slash slash sliding sliding sluggish sluggish slump slump snake snake soaring soaring soft currency soft currency soft landing soft landing soft loan soft loan speculation speculation speculative speculative spending spending spot spotstabilization stabilization stable stable stagflation stagflation stagnate stagnate stale stalesterling sterling stiff duty stiff duty stiff market stiff market straight loan straight loan street broker street broker street price street price stringency stringency subsistence subsistence supplementary supplementary supply supply surplus surplus swap swap syndicate syndicate T tag tag tariff tariff tax taxtax-sheltered tax-sheltered tender tender tenor tenor term term terms terms tight tighttill money till money toll toll trade-in trade-in trade-off trade-off transfer transfertraveler's check traveler's check treasury treasury triple-A triple-A trust trust turnover turnover tycoon tycoon Uunbalanced unbalanced uncollected uncollected underdeveloped underdeveloped underfinanced underfinanced unemployed unemployed unemployment unemployment unfavorable unfavorable unsecured unsecured unsettled unsettled upswing upswing uptick uptick个人收集整理资料，个人收集整理资料， 仅供交流学习，仅供交流学习，仅供交流学习， 勿作商业用途勿作商业用途勿作商业用途11 / 11 uptrend uptrendupturn upturnupvalue upvalueusurer usurerusury usuryVvalue valuevariable variablevertical verticalvicious viciousvisible visiblevolume volumeWwage wagewash sale wash saleweak market weak marketwelfare welfarewindfall windfallworking workingWorld Bank World BankYyear of account year of accountyen yenyield yield Z zero economic growth zero economic growth 申明：申明： 所有资料为本人收集整理，仅限个人学习使用，勿做商业用途。
财经专业英语词汇大全
财经类词汇（A）A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Koreafor the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and document．申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税财经类词汇（B）B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方。