财经专业英语词汇(U)
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
财经专业英语词汇-U字开头
财经专业英语词汇-U字开头财经专业英语词汇-U字开头UCO Bank合众银行ultimate controlling company最终控股公司ultimate controlling interest最终控制权益ultimate holding company最终控股公司umbrella fund伞子基金unabsorbed allowance剩余免税额unabsorbed loss未吸纳亏损unallocable expenditure不能分配的开支Unallocated Stores Suspense Account未编配物料暂记帐unallowed expenditure未获免税的开支unappropriated profit未分配利润unavoidable commitment不可避免的承担uncalled capital未催缴资本；未催缴股本uncalled share capital未催缴股本uncapitalized interest未化作本金的利息uncashed dividend未兑现股息uncertificated system无股票证明书制度unclaimed deposit尚未支付存款；未领存款unclaimed fund无人申索的款项uncommitted balance未定用途的结余款项unconfirmed letter of credit非保兑信用证uncovered deficit不能抵销的.赤字uncovered option无备兑期权uncovered position未平仓uncrossed cheque未经划线的支票under margin保证金不足under-assessment [taxation]评税偏低underestimate低估under-expenditure支出节余；未达预期开支underlying assets相关资产underlying share期权基础股份underlying trend of inflation通货膨胀基本趋势underspending未用尽款项understatement少报understatement of income少报入息；少报收入understatement of profit少报利润undertaking承诺；企业undervalued currency定值偏低的货币；低估通货underwrite包销；承保underwriter承保人；包销商underwriting agreement包销协议underwriting commission包销佣金underwriting commitment包销承担underwriting contract包销合约underwriting facilities包销通融underwriting margin承保利润underwriting profit承保利润underwriting result承保业绩underwriting year basis承销年度基准undischarged bankrupt未获解除破产的破产人undischarged commitment未注销承担额undistributed money未分发款项undistributed post-acquisition reserve收购后未分配储备undistributed profit未分配利润undivided profit未分利润undue fluctuation过度波动undue movement in share prices股价不正常的波动undue risk不合理的风险unduly burdensome过于沉重的负担；不合理的负担unearned premium未满期保费unearned premium portfolio未满期保费组合unencumbered无产权负担unendorsed cheque未经背书的支票unexpended balance未支用的结余款项unexpired risk未过期风险unfavourable balance逆差unfunded liabilities无资金准备的负债Unified Exchange [presently known as Stock Exchange of Hong Kong Limited]联合交易所〔现称香港联合交易所有限公司〕Unified Exchange Compensation Fund联合交易所赔偿基金uniform debenture划一的债权证unilateral relief from double taxation单方面实施双重课税的宽免unilateral restraint单方限制unilateral undertaking单方承诺unincorporated body非法人团体unincorporated business并未注册为法团的企业；非公司企业Union Bank of Hong Kong Ltd.香港友联银行有限公司Union Finance Limited友联财务有限公司unissued share尚未发行的股份unit cost basis以单位成本为基础unit holder单位持有人unit liabilities单位负债unit trust单位信托unit trust fund单位信托基金unit trust manager单位信托经理unit trust scheme单位信托计划unit value单位价格unit value index单位价格指数United Chinese Bank Ltd.中国联合银行有限公司United Kingdom Royal Mint英国皇家铸币局United Nations Commission on International Trade Law [UNCITRAL]联合国国际贸易法委员会United Nations Development Programme [UNDP]联合国开发计划署United Overseas Bank Ltd.大华银行United States Dollar [USD]美元University Grants Committee [UGC]大学教育资助委员会〔教资会〕unlawful pawning非法当押unlimited company无限公司unlimited liability investment无限责任的投资unliquidated damages未经算定损害赔偿unliquidated debt未经算定债权unlisted company非上市公司unlisted securities非上市证券unnecessary expenses不必要开支unpaid capital未缴资本unprofitable无利可图unprofitable contract无利可图的合约unqualified acceptance无规限承兑unquantifiable assets不可用数量估计的资产unquoted assets非上市资产unquoted issue非上市股票unquoted securities非上市证券unquoted share非上市股票unrealized profit未实现利润unredeemed goods未赎回物品unregistered company非注册公司unregistered share未登记股份unreimbursed charges未偿付费用unsatisfied debt未完全清付债款unsecured无抵押unsecured creditor无抵押债权人unsecured guaranteed bond无抵押的保证债券unsecured liabilities无抵押债务unsecured loan stock无抵押债权股额unsecured obligation无抵押的负债unsecured paper assets无担保的票据资产unsettled contract未交收合约unsettled order report逾期交收报告unsettled position未完成的合约；未成交的买卖；未平仓unsolicited call主动与准客户接触unspent balance未用余额unspent grant未拨用的补助金unsystematic risk非系统性风险unusual transaction不寻常的交易unwanted stamp不需用的印花unwritten sale agreement非书面买卖协议up limit升停板up reversal回升uplift撤销；解除up-market高档市场upset premium标金底价upset price拍卖底价；最低售价upswing上升；回升uptrend升势；上扬upturn回升upward adjustment向上调整usual rate of net profit通常纯利润率usufruct使用收益权utilities sectorial index公用事业分类指数utilities sub-index公用事业分类指数utility charges公用事业设施收费utility-type undertaking公用事业式企业。
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。
金融财经类常用词汇表达
金融财经类词汇a－zAaccommodative monetary policy适当的货币政策according to the international practice按照国际惯例adverse selection逆向选择adjustable fatigue调整疲劳症affordable housing projects安居工程aggregate demand总需求（社会总需求）aggregate purchasing power社会商品购买力aggregate supply总供给（社会总供给）allocative efficiency资源配置效率allocative decision(基金等的)分配方案anti-dumping duty反倾销税anti-inflation policy反通货膨胀政策arm’s length transactions独立交易；非关系户交易Article VIII country经常项目可兑换的国家；接受国际货币基金组织协定第八条款austerity policies紧缩政策autarky 封闭经济（指由政府造成的，含贬义）Bblue chip stock蓝酬股bonded area保税区bottom (trough) of business cycle周期谷底bridge bank过度银行budget constraint预算约束business cycle经济周期business tax营业税buyer’s market 买方市场CCayman Islanders （为逃避监管）在开曼岛注册的（金融）机构capacity utilization设备利用率capital account convertibility资本项目可兑换capital budget建设性预算capital flight资本外逃；资本抽逃capital reflow资本回流carryover effect翘尾因素cautious in lending慎贷central bank lending中央银行贷款（再贷款）chain debts三角债chamber of commerce商会change in reserve assets储备资产增减change-of-ownership-based accounting principle所有权核算原则CHIBOR(China inter-bank offered rate) 中国同业拆借市场利率China Insurance Clause(CIC) 中国保险条款CHIPS(Clearing House Inter-bank Payment System) 同业支付清算系统circuit breaker涨跌停板city commercial bank城市商业银行claims on the non-financial sector对非金融部门债权clearing house清算所closed economy不开放经济commodity-related cash reflow商品回笼competitive devaluation竞争性贬值concealed accounts账外账concerted intervention联手干预conditional convertibility有条件的可兑换conditionality（国际货币基金组织的）贷款条件conduct of monetary policy制定和执行货币政策conform to a certain standard符合一定的标准conservatorship托管consumer price index（CPI）消费物价指数contagion effect扩散效应convergence criteria趋同标准convertible currency可兑换货币cost-push inflation成本推动型通货膨胀countercyclical policy逆周期政策countervailing duty反补贴税credit control信贷规模控制credit crunch信贷紧缩credit rating信用评级credit ratings资信评级credit reference system信用查询系统credit to related interest对关系人贷款credit worthiness信誉度creditor country债权国cross-border banking跨境银行业务currency board货币局制currency composition币种构成currency mismatch币种搭配不当currency outside bank流通中现金current account经常项目current account convertibility经常项目可兑换current budget经常性预算custody of government debt国债托管customs and practice惯例与做法cyclical divergence 经济周期不同步Ddebt fatigue债务疲劳症debt forgiveness债务减免debt overhang债务过重debt rescheduling债务重组debt service ratio偿债率（当年应付本金和利息与出口总值之比）debt-equity swap债权转股权debtor country债务国deflation通货紧缩demand elasticity需求弹性demand expansion需求膨胀demand-pull inflation需求拉动型通货膨胀denomination mismatch币种搭配不当deposit insurance system存款保险体系deposit money banks存款货币银行deregulation放松管制derivative（金融）衍生工具diminishing returns收益递减规律disbursement of foreign capital实际利用外资disguised irregular (or illegal) fund raising变相社会集资disguised unemployment隐蔽性失业disintermediation脱媒现象；信贷资金绕过中介机构循环disinvestment投资萎缩效应distorted signals信号失真distributional efficiency产品分配效益domestic credit国内信贷总额domestic debt内债down-stream enterprises下游企业dual exchange rate system 汇率双轨制；双重汇率制Eearly-warning system风险遇警系统easing monetary policy放松银根economic depression经济萧条economic fundamentals宏观经济基本状况；经济基本面economic indicators经济指标economic recession经济衰退economic sanction经济制裁economic stagnation经济停滞economies of scale规模效益economies of scope多元效益effective supply有效供给effective tax rate实际税率electronic data interchange(EDI) 电子数据交换emerging market新兴市场endogenous shock内生冲击enforcement action强制措施entrenched interest既得利益excess capacity生产能力过剩exchange rate misalignment汇率失调exogenous shock外生冲击expenditure changing policy影响支出的政策export-oriented economy出口导向型经济external debt外债external liberalization 对外开放Ffinal consumption最终消费final product最终产品finance companies财务公司financial crisis金融危机financial deepening 金融深化financial derivatives金融衍生物financial disintermediation脱媒；资金体外循环financial disturbance金融风波financial fragility金融脆弱financial oligarch金融寡头financial panic金融恐慌financial repression金融压抑financial turbulence金融动荡financial unsoundness金融不稳键financing gap资金缺口fine turning微调fiscal agent国库代理fiscal consolidation财政整顿（包括增收节支和改善结构）fiscal creation of money财政性发行fiscal outcome财政决算fiscal overdraft财政透支fiscal restraint财政节制fit and proper test（对高级管理人员的）资格审查flight to quality资本逃险；资本惊逃forced saving强迫储蓄foreign direct investment外国直接投资foreign exchange cover外汇抛补foreign exchange reserves外汇储备foreign exchange surrender结汇foreign exchange swap外汇调剂freely convertible currency可自由兑换货币frictional unemployment摩擦性失业full employment充分就业full face value全部面值fundamental analysis 基本面分析GGDP deflator国内生产总值缩减指数general government广义政府（包括地方政府和中央政府）general market risk一般市场风险goodwill商誉government divestiture政企分开（离）government sector政府部门government securities repurchase 国债回购gross capital formation资本形成总额gross domestic product(GDP) 国内生产总值gross national product(GNP) 国民生产总值gross retail sales 社会商品零售额Hhard currency硬通货heavily-indebted poor countries(HIPCs) 重债穷国hedge fund对冲基金；避险基金；套利基金herd instinct羊群效应hidden inflation隐蔽性通货膨胀hidden unemployment隐蔽性失业home country母国hostile takeover敌意收购hot money热钱；游资hyperinflation 恶性通货膨胀Iincentive structure 激励机制incomes policy收入政策Incoterms国际贸易术语解释通则independent accounting独立核算indexation指数化industrial policy产业政策infant industry幼稚产业inflation expectation通货膨胀预期inflation inertia通货膨胀惯性inflation tax通货膨胀税informatics信息产品information asymmetry信息不对称information disclosure信息披露inheritance tax 遗产税insider transactions内幕交易insolvency资不抵债；失去支付能力Institute of London Underwriters伦敦保险协会institutional investors机构投资者institutional purchasing power社会集团购买力institutional shareholders法人股东intellectual property知识产权interlocking relationship（在不同金融机构）兼职关系involuntary unemployment非自愿性失业issue IOU 打白条Jjudicial proceeding 法律诉讼Llabor shedding消减冗员lagged effect滞后效应laid-off employees 下岗工人legal jurisdictions法律管辖权legal tenders法币less developed countries(LDCs) 欠发达国家leveraged buyout杠杆收购（指主要通过借款收购公司）LIBOR(London interbank offered rate) 伦敦同业拆放利率limit down跌停板limit up涨停板listed corporations上市公司low-cost housing projects 安居工程Mmacroeconomic management宏观调控；宏观管理macroeconomic objectives宏观管理目标；宏观经济目标managed floating exchange rate有管理的浮动汇率mandatory measures指令性措施mandatory plan指令性计划market access市场准入（指商品和劳务的进入）market capitalization市值market entry市场准入（指机构的审批）market exit市场退出market failure市场调节失调market maker造市者market producer市场生产者market risk市场风险market segmentation市场分割market share市场占有率；市场份额marketability适销性；产销衔接material injury实质性损害merchandise trade商品贸易（相对于服务贸易而言）monetary base基础货币monetary condition银根monetary contraction银根紧缩monetary overhang货币供应过多monetary policy stance货币政策态势monetary survey货币概览money illusion货币幻觉money laundering洗钱money supply货币供给mono-bank system大一统的银行体系moral hazard道德危害；道德风险moral persuasion道义劝说most-favored nation treatment最惠国待遇mull and void无效的，作废的multilateral netting多边轧差multiple currency practice多重货币做法multiple exchange rate regime多重汇率体制mutual fund共同基金NNASDDAQ（National Association of Securities Dealers Automated Quotation System）美国券商协会自动报价系统national disposable income国民可支配收入national income国民总收入national saving国民储蓄national treatment国民待遇natural unemployment rate自然失业率net domestic product（NDP）国内生产总值neutral fiscal policy中性财政政策new sources of economic growth新经济增长点nominal anchor名义支撑点non-bank financial institutions非银行金融机构non-financial corporate sector非金融企业部门non-investment grade非投资级别non-performing loans不良贷款non-profit organizations非盈利机构notary public公证人Ooff-budget expenditure（revenue）预算外支出（收入）offshore banking离岸银行业务offshore financial center离岸金额中心open economy开放经济open inflation显性通货膨胀open market operation公开市场操作opening price开盘价operational target操作目标opportunity cost机会成本outlay overrun超支output gap产出缺口outstanding household deposits居民储蓄存款余额over competition过度竞争overstaffing人浮于事over-the-counter （OTC）transaction场外交易owner's equity所有者权益Ppaid-up capital实缴资本par value面值pay-as-you-go pension scheme现收现付养老金制度peer pressure伙伴国压力pegged exchange rate钉住汇率pension fund养老基金per capita GDP人均国内生产总值per capita income人均收入performance-based pay system按劳付酬制度phased implementation逐步到位policy bank政策性银行policy instrument政策工具policy mix 政策组合policy slippage政策失误；政策偏差policy-related operations政策性业务portability （of pension funds,etc.）（养老金等的）可携性；可转移性portfolio investment证券投资poverty alleviation扶贫pre-emptive adjustment预调preferential policies优惠政策（倾斜政策）price liberalization价格放开price-earnings（P/E）ratio市盈率pricing-mechanism价格形成机制primary industry第一产业primary market一级市场procyclical policy顺周期政策professional ethics职业道德progressive tax rate累进税率prudential supervision审慎监管public good公共物品public sector公共部门（包括政府，国有企业及政府所有的其他机构）public sector borrowing requirement公共部门融资缺口public utilities公用事业purchasing power parity（PPP）购买力平价purchaser's price购买者价格Qquality stock绩优股quasi-fiscal deficit准财政赤字quasi-money准货币Rrational expectation合理预期real effective exchange rate实际有效汇率real time实时realized profit实现利润recapitalization资本重组；补充资本receivership接管reciprocal holdings相互持股recognition of bad debt清分坏账red chips红酬股regional disparity地区差别registered capital注册资本reluctance to lend惜贷rent seeking寻租repatriation of profits利润汇回replacement cost重置成本repository智囊团；知识库repurchase agreement （repo agreement）证券汇购协议required reserves存款准备金；法定准备金reserve bank储备银行reserve currency储备货币reserve requirement存款准备金（要求）restrictive policies限制性政策restructuring plan重组计划retail price index （RDI）零售物价指数retail shares散股retaliatory tariff报复性关税return on assets （ROA）资产利润率return on capital资本利润率returns on equity （ROE）权益回报率risk awareness风险意识risk clientele effect客户的风险群体效应risk monitoring and warning system风险监控和警戒系统royalty资源税rule of law法治run on banks挤提存款Rsafety net安全网scarcity economy稀缺经济secondary market二级市场segregation of financial industry金融业分业经营self-financed investment自酬投资self-identifying自己识别seller’s market卖方市场shadow price影子价格snowballing雪球效应social security contribution社会保险税social security社会保障social welfare社会福利soft budget constraint软预算约束soft landing软着陆sovereign credit国家信用sovereign rating主权信用评级sovereign risk主权风险special drawing right（SDR）特别提款权specific tax从量税stagflation 滞涨standard money本位币statutory legislation 法律规定sterilization operation对冲操作stock pile产品积压stocks and flows存量和流量structural distortion结构扭曲structural imbalance结构失调structural rigidity结构僵化structural unemployment结构性失业sub-contractors分包商subordinate debt 次级债务subscribed capital 认缴资本subsidiary companies子公司substandard loans次级贷款sunrise industries朝阳产业sunset industries夕阳产业supervisory board监事会surcharge附加税surtax附加税sustainable economic growth可持续经济增长SWIFT国际金融电讯协会SWIFT（Society for Worldwide International Financial Telecommunication）环球银行业金融电信协会System of National Account（SNA）国民账户体系systemic effect系统性影响systemic financial crisis系统性金融危机Ttariff incentives关税优惠tax arrears欠税tax avoidance避税tax compliance依法纳税tax erosion税收流失tax evasion逃税tax refund（rebate）退税tax shelter避税tax threshold （税收）起征点technical analysis技术分析technology-intensive技术密集型tertiary industries第三产业；服务行业the exception of clause免除条款The ICC Executive Board国际商会执委会The ICC International Court of Arbitration国际商会国际仲裁院The International Chamber of Commerce国际商会The Uniform Rules for bank-to-bank Reimbursement（URR）银行间偿付统一规则total factor productivity全要素生产率transition economy转轨经济transmission mechanism传导机制treasury bills短期国债treasury bonds长期国债turnover tax流转税Uundercapitalized资本不足underground economy地下经济underlying inflation自发性通货膨胀；内在通货膨胀uniform Customs and Practice（UCP）统一惯例unit tax rate定额税收universal bank全能银行upside potential（down potential）上行空间（下行空间）URC国际托收统一规则Vvalue added增加值value-added tax（V AT）增值税value at risk风险价值量velocity of money货币流通速度venture capital风险资本voluntary export restraint自愿出口限额Wwholly state-owned commercial banks国有独资商业银行window dressing practices装饰门面的做法window guidance窗口指导。
常见金融英语
常见金融英语
金融英语是指用于描述和交流财务和金融概念的英语词汇和短语。
在国际商务和金融领域，金融英语是一种重要的工具。
以下是一些常见的金融英语词汇：
1. Asset –资产
2. Liability –负债
3. Equity –权益
4. Revenue –收入
5. Cost –成本
6. Profit –利润
7. Interest –利息
8. Investment –投资
9. Capital –资本
10. Debt –债务
11. Bond –债券
12. Stock –股票
13. Mutual fund –共同基金
14. Exchange rate –汇率
15. Foreign exchange –外汇
16. Futures –期货
17. Options –期权
18. Hedge fund –对冲基金
19. Derivatives –衍生品
20. Credit rating –信用评级
掌握这些金融英语词汇可以帮助你更好地理解和交流金融领域的内容。
如果你希望进一步提升自己的金融英语水平，可以阅读相关书籍、参加培训课程，或者与专业人士进行交流和学习。
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。
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。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
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UCO Bank 合众银行ultimate controlling company 最终控股公司ultimate controlling interest 最终控制权益ultimate holding company 最终控股公司umbrella fund 伞子基金unabsorbed allowance 剩余免税额unabsorbed loss 未吸纳亏损unallocable expenditure 不能分配的开支Unallocated Stores Suspense Account 未编配物料暂记帐unallowed expenditure 未获免税的开支unappropriated profit 未分配利润unavoidable commitment 不可避免的承担uncalled capital 未催缴资本；未催缴股本uncalled share capital 未催缴股本uncapitalized interest 未化作本金的利息uncashed dividend 未兑现股息uncertificated system 无股票证明书制度unclaimed deposit 尚未支付存款；未领存款unclaimed fund 无人申索的款项uncommitted balance 未定用途的结余款项unconfirmed letter of credit 非保兑信用证uncovered deficit 不能抵销的赤字uncovered option 无备兑期权uncovered position 未平仓uncrossed cheque 未经划线的支票under margin 保证金不足under-assessment [taxation] 评税偏低underestimate 低估under-expenditure 支出节余；未达预期开支underlying assets 相关资产underlying share 期权基础股份underlying trend of inflation 通货膨胀基本趋势underspending 未用尽款项understatement 少报understatement of income 少报入息；少报收入understatement of profit 少报利润undertaking 承诺；企业undervalued currency 定值偏低的货币；低估通货underwrite 包销；承保underwriter 承保人；包销商underwriting agreement 包销协议underwriting commission 包销佣金underwriting commitment 包销承担underwriting contract 包销合约underwriting facilities 包销通融underwriting margin 承保利润underwriting profit 承保利润underwriting result 承保业绩underwriting year basis 承销年度基准undischarged bankrupt 未获解除破产的破产人undischarged commitment 未注销承担额undistributed money 未分发款项undistributed post-acquisition reserve 收购后未分配储备undistributed profit 未分配利润undivided profit 未分利润undue fluctuation 过度波动undue movement in share prices 股价不正常的波动undue risk 不合理的风险unduly burdensome 过于沉重的负担；不合理的负担unearned premium 未满期保费unearned premium portfolio 未满期保费组合unencumbered 无产权负担unendorsed cheque 未经背书的支票unexpended balance 未支用的结余款项unexpired risk 未过期风险unfavourable balance 逆差unfunded liabilities 无资金准备的负债Unified Exchange [presently known as Stock Exchange of Hong Kong Limited] 联合交易所〔现称香港联合交易所有限公司〕Unified Exchange Compensation Fund 联合交易所赔偿基金uniform debenture 划一的债权证unilateral relief from double taxation 单方面实施双重课税的宽免unilateral restraint 单方限制unilateral undertaking 单方承诺unincorporated body 非法人团体unincorporated business 并未注册为法团的企业；非公司企业Union Bank of Hong Kong Ltd. 香港友联银行有限公司Union Finance Limited 友联财务有限公司unissued share 尚未发行的股份unit cost basis 以单位成本为基础unit holder 单位持有人unit liabilities 单位负债unit trust 单位信托unit trust fund 单位信托基金unit trust manager 单位信托经理unit trust scheme 单位信托计划unit value 单位价格unit value index 单位价格指数United Chinese Bank Ltd. 中国联合银行有限公司United Kingdom Royal Mint 英国皇家铸币局United Nations Commission on International Trade Law [UNCITRAL] 联合国国际贸易法委员会United Nations Development Programme [UNDP] 联合国开发计划署United Overseas Bank Ltd. 大华银行United States Dollar [USD] 美元University Grants Committee [UGC] 大学教育资助委员会〔教资会〕unlawful pawning 非法当押unlimited company 无限公司unlimited liability investment 无限责任的投资unliquidated damages 未经算定损害赔偿unliquidated debt 未经算定债权unlisted company 非上市公司unlisted securities 非上市证券unnecessary expenses 不必要开支unpaid capital 未缴资本unprofitable 无利可图unprofitable contract 无利可图的合约unqualified acceptance 无规限承兑unquantifiable assets 不可用数量估计的资产unquoted assets 非上市资产unquoted issue 非上市股票unquoted securities 非上市证券unquoted share 非上市股票unrealized profit 未实现利润unredeemed goods 未赎回物品unregistered company 非注册公司unregistered share 未登记股份unreimbursed charges 未偿付费用unsatisfied debt 未完全清付债款unsecured 无抵押unsecured creditor 无抵押债权人unsecured guaranteed bond 无抵押的保证债券unsecured liabilities 无抵押债务unsecured loan 无抵押贷款unsecured loan stock 无抵押债权股额unsecured obligation 无抵押的负债unsecured paper assets 无担保的票据资产unsettled contract 未交收合约unsettled order report 逾期交收报告unsettled position 未完成的合约；未成交的买卖；未平仓unsolicited call 主动与准客户接触unspent balance 未用余额unspent grant 未拨用的补助金unsystematic risk 非系统性风险unusual transaction 不寻常的交易unwanted stamp 不需用的印花unwritten sale agreement 非书面买卖协议up limit 升停板up reversal 回升uplift 撤销；解除up-market 高档市场upset premium 标金底价upset price 拍卖底价；最低售价upswing 上升；回升uptrend 升势；上扬upturn 回升upward adjustment 向上调整usual rate of net profit 通常纯利润率usufruct 使用收益权utilities sectorial index 公用事业分类指数utilities sub-index 公用事业分类指数utility charges 公用事业设施收费utility-type undertaking 公用事业式企业。