财务英语
财务英语中英文对照表(部分)
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board （APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁)cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁）certified public accountant（CPA）注册会计师charge ①费用;②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost—benefit criterion 成本—效益标准compensating balances 补偿性存款额conservatism 稳健性,保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt—to—total—assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB）双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective—interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board （FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度)；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权,专营权first—in, first-out(FIFO) 先进先出F.O.B。
财务英语词汇
财政英语词汇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 线上工程支出；经常预算支出above-the-line receipt 线上工程收入；经常预算收入ABSA Asia Limited 南非联合亚洲absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准那么数字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 亚洲商业财政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 不测保险Accident Insurance Association of Hong Kong 香港不测保险公会accident insurance scheme 不测保险方案accident year basis 不测年度基准accommodation 通融；贷款accommodation bill 通融单据；空头单据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财富陈述account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财政报表account title 帐户名称；会计科目accountant's report 会计师陈述Accountant's Report Rules 会计师陈述规那么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 会计根底accounting by Official Receiver 破产办理署署长呈交的帐目Accounting Circular 会计布告accounting class 会计类别accounting date 记帐日期；会计结算日期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 持久个案每年补助金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 周年报表规那么annual review of consumer prices 每年消费物价回忆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处事处按年统计查询拜访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 反通货膨胀办法anti-inflationary stance 反通货膨胀立场apparent deficit 外表赤字apparent financial solvency 外表偿债能力apparent partner 外表合伙人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 documents申请免除清盘人职务及消灭帐簿与文件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 可不雅增长appreciable increase 可不雅增长appreciable impact 显着影响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 补助拨款方法approved assets 核准资产bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺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 处置纸币的手续费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Bank of England 英伦银行Bank of Fukuoka Ltd. 福冈银行〔日本〕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；银行效劳费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 银行单据交换所；银行单据结算所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 银行业务谘询委员会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 Banking Development Division [Hong Kong Monetary Authority]一九八六年银行业〔行为守那么〕指引银行业拓展处〔香港金融办理局〕built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在不变因素；内在不变办法bulk buying 大宗采购；多量购置bulk transfer 大额股票转名bull 看好股市者；“好友〞；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管处事处buoy up 上升buoyant 活泼；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活泼bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业收入Business Manager [Companies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务方案business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记号码Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 便利商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs Committee [Hong Kong Futures Exchange Limited]中国事务委员会〔香港期货交易所〕Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕China Securities Regulatory Commission [CSRC] 中国证券监督办理委员会〔中国证监会〕China concept stock 中国概念股China & South Sea Bank Limited 中南银行China Construction Bank 中国建设银行China Development Division [Stock Exchange of Hong Kong Limited]中国开展科〔香港联合交易所〕China Economic News 中国经济新闻China State Bank Limited 国华商业银行China Trust Commercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking 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Chiyu Banking Corporation Limited 集友银行Chiyu Finance Company Limited 集友财政Cho Hung Finance Limited 朝兴金融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 中南财政Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited 中信嘉华银行Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财政〔香港〕Citicorp International Limited 万国宝通国际Clearing Rules [SEHK Options Clearing House Limited]结算规那么〔联交所期权结算所〕Clerk to Finance Committee [Legislative Council] 财政委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid 帮助那么例Code of Banking Practice 银行营运守那么Code of Best Practice [Stock Exchange of Hong Kong Limited]最正确应用守那么〔香港联合交易所〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 操守准那么规例〔香港联合交易所〕；操守准那么〔香港期货交易所〕Clearing House of the Hong Kong Association of Banks 香港银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储藏基金choses in action 无形动产；据法权产chronological book 序时帐簿civil debt 民事债项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 财富类别claw-back 递减率clearance cost 清拆成本clearing 结算；单据交换；清算clearing account 结算帐户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；单据交换所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统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client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格不变close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算帐户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 裁缝税club deposit 零存整付存款以下词汇来源：北京天合宇翻译中心文章系统第一章香港银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代办署理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 鼎新underwriting 包销merge 合并portfolio 资产组合unit trust 单元投资信托arbitrage 套汇capital adequacy ratio 成本充沛率derivative 金融衍生东西maturity 到期日deregulation 放松管制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding company 控股公司privileges 特权第二章货币、银行与经济legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined 狭义定义的broadly-defined 广义定义的required reserve 法定筹办金excess reserve 超额筹办金monetary base 货币｛畅通｝根底open market operations 公开市场操作auction 拍卖non-intervention 不干预主义net balance 净差｛余｝额advance 贷款retained earnings 留存收益第三章香港银行业监管-成本充沛率、流动性比率和对银行业务的限制risk-weighted assets 风险加权资产off-balance sheet items 表外业务工程collateral 典质claims 债权denominate 面值residual maturity 残剩期限mortgage 住房典质arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 不测开支repurchase agreement 回购协议recourse 追索权irrevocable 不成裁撤rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场开展debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸IBA Credit Limited 港基国际财政IBU International Finance Limited IBU国际财政Idle fund 游资；闲置资金Illegal consideration 违法代价Illegal loan 不合法贷款Immediate interest 直接及现有的利益Immediate outlook for the economy 经济近期展望Immediate parties 有直接关系的各方Immigration-linked investment scheme 与移民有关的投资方案Immovable property 不动产Immunity 豁免权；免除责任Implicit price deflator 内含平减物价指数Implied indemnity 隐含弥偿Import and export trade 进出口贸易Import and export trade statistics 进出口贸易统计数字Import demand 进口需求Import deposit scheme 进口包管金方案Import duty 进口税Import price 进口价格Import surcharge 进口附加税；进口附加费Imported inflation 进口通胀；输入通胀Imposition of tax 课税；征税Imprest account 预垫备用金帐户；定额备用金帐户Imprest cash 预垫备用现金；定额备用现金Imprest fund 预垫备用金；定额备用金Imprest warrant 预垫备用金令Improper investment 不妥投资Imputed cost 推算成本；设算成本Imputed price 估算价格In absolute cash terms 按绝对现金数值In absolute terms 按绝对价值计算In custody of firm 商号保管In debt 负债In denomination of... 以……为单元In money terms 按货币计算In net terms 按净额计算In nominal terms 按名义价值计算In real terms 按实值计算In relative terms 按相对价值计算In terms of value-added 按增值额计算In the money 正在赚钱；当时有利价；资金充裕In value terms 按价值计算Inactive warrant 不活泼认股权证Inchoate instrument 不完整的单据Inchroy Credit Corporation Limited 英利信用财政Incidence of taxation 纳税承担Incidental expenses 杂项开支Incidental outlay 附带开支Income 入息；收入；收益Income after deductions 扣除后入息实额Income and expenditure account 出入帐；出入结算表；出入表Income approach 入息计算法Income band 入息组别Income chargeable to salaries tax 应课薪俸税的入息Income collected in advance 预收收益Income derived beneficially 所得并享有实益的入息Income distribution 入息分配；收入分配；收益分配Income from employment 受雇的收入Income group 入息组别Income level 入息程度Income limit 入息限额Income payment 收益付款Income spectrum 入息组别Income statement 入息表；收入表；收益表Income tax 入息税；所得税Income tax authority 入息税主管当局Income threshold 入息限额Incomplete return 未填妥的报税表Inconvertible currency 不克不及自由兑换的货币Incorporated accountant 注册会计师Incorporated company 法团公司；具法团地位的公司Incorporated public officer 公职人员法团Incorporation 注册成立Incorrect return 内容不确实的报税表；填报不确的报税表Incremental value 增值；递增价值Incumbrance 产权承担Incumbrancer 产权承担持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿包管Indemnity clause 弥偿损掉条款Indent 委托采购单；代购订单Indenture 双联契约Independent audit 独立审计Index bond 指数债券Index futures 指数期货；期指Index futures contract 指数期货合约Index of average land values 平均地盘价值指数Index of Company Names 公司名称索引Index of industrial production 工业出产指数Index warrant 指数认股权证Indexation 指数化；指数调整法Index-linked benefit 与指数相连的利益Indian Overseas Bank 印度海外银行Indicator of inflation 通货膨胀指针；通胀指针Indirect controller 间接控权人Indirect cost 间接成本Indirect duty 间接税Indirect tax 间接税Individual claim 个别申索Individual clearing member 个人结算会员Individual concern 单独经营商号Individual consumption 个人消费Individual investment adviser 个人投资参谋Individual member [Stock Exchange of Hong Kong Limited]个人会员〔香港联合交易所〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲Industrial and Commercial Bank of China 中国工商银行Industrial and Commercial International Capital Limited 工商国际金融Industrial Bank of Japan, Limited 日本兴业银行Industrial building allowance 工业楼宇免税额Industrials sectorial index 工业分类指数Inflation 通货膨胀；通胀Inflation accounting 通货膨胀会计Inflation rate 通货膨胀率；通胀率Inflationary implication 通胀影响Inflationary pressure 通胀压力Inflationary spiral 螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀Inflation-related adjustment 按照通胀而作出的调整Inflator 通货膨胀指数；增加指数Inflow and outflow of balance of payments 国际出入差额的变更Inflow of capital 成本流入；资金流入。
财务英语中英文对照表(部分)
财务英语中英文比较表Aaccount 账户account payable 对付账款accounting system 会计系统Accounting Principle Board (APB)（美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat账户格式accrue 应计accounting cycle会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加快折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄剖析法allowance for bad debts坏账准备allowance for doubtful accounts坏账准备allowance for uncollectible坏账准备allowance method 备抵法allowance for depreciation折旧备抵账户amortization摊销annual report 年度报告annuity 年金assets 财产audit 审计auditor ’ s opinion审计建议书auditor 审计师audit committee 审计委员会average collection period均匀收账期AICPA 美国注册会计师协会APB Opinions会计准则委员会心见书Bbalance 余额bad debt recoveries 坏账回收bad debts 坏账bad debts expense 坏账花费balance sheet 财产欠债表balance sheet equation 财产欠债表等式basket purchase 一揽子采买betterment 改造投资，改造工程投资bearer instrument不记名单据bonds 债券book of original entry原始分录账簿book value 账面价值Ccapital 资本capital stock certificate股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount账面价值carrying value账面价值callable bonds 可赎债券，可提早兑回债券call premium提早兑回溢价capital lease 资本租借（指融资租借）cash discounts 现金折扣cash equivalents 现金等价物capital improvement资本改造支出capitalized 资本化callable bonds 可赎债券，可提早兑回债券call premium提早兑回溢价capital lease 资本租借（指融资租借）certified public accountant(CPA)注册会计师charge ①花费；②赊账，指赊欠而采纳记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类财产欠债表compound interest 复利compound interest method 复利法contingent liability或有欠债contractual rate 合同比率convertible bonds可兑换债券coupon rate 息票利率covenant 合同条款common stock 一般股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本回收compound entry 复合分录continuity convention连续经营老例contra account 抵减账户contra asset 抵减财产cost-benefit criterion成本-效益标准compensating balances 赔偿性存款额conservatism 稳重性，守旧性comparative financial statement比较财务报表consistency 一致性cost of goods available for sale 可供销售的商品成本cost valuation 成本计价consignment 寄销copyright版权creditor 债权人credit 贷方cross-referencing 比较检录cutoff error截止错误，截账偏差current assets 流动财产current liabilities流动欠债current ratio流动比率current yield本期利润率Ddata processing 数据办理过程days to collect account receivable应收账款回收天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio债务股本比debt-to-total-assets ratio 债务所有财产比deferred charges 递延花费depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB)双倍余额递减法Eearnings 利润（利润）economic life经济寿命effective-interest amortization实质利率摊销法effective interest rate实质利率entity 主体（会计主体）explicit transactions明计交易expenses花费expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会通告financial accounting财务会计Financial Accounting Standards Board (FASB)（美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租借法finished goods inventory产成品存货fixed assets 固定财产franchises 特许经营权，专营权first-in, first-out(FIFO)先进先出F.O.B. destination 目的地抵岸价钱F.O.B. shipping point 起运点交货Foreign Corrupt Practices Act反外国贿赂法案freight in运入运费freight out运出运费future value 未来值GGAAP一般公认会计原则generally accepted accounting principles一般公认会计原则general journal 一般日志账general ledger 总分类账general controls 一般控制going concern convention连续经营老例goodwill商誉gross margin 毛利gross margin percentage 毛利率gross profit 毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总数Hholding gain财产置存利润Iimplicit transactions内含成本imprest basis 定额备用金制implicit interest隐含利息imputed interest 计算利息imputed interest rate 计算利率improvement 改造投资intangible assets 无形财产independent opinion独立建议书inventory存货income 利润（利润）income statement 利润表interim periods时期International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit存货利润，存货盈余inventory shrinkage库存消耗inventory turnover存货周转率inward transportation运入运费input controls输入控制internal control内部控制Jjournal entry日志账分录journalizing记录日志账Kkeying of entries分录锁定Llast-in, first-out(LIFO)后进先出lease 租借ledger 分类账leasehold 租借权leasehold improvement租借财产改进投资liabilities 欠债limited liability有限责任line of credit信誉贷款之最高额度LIFO increment 后进先出增量LIFO layer 后进先出存货层次LIFO reserve后进先出法准备licenses 允许（证）long-lived assets 长久财产long-term-debt-to - total-capital ratio长久债务与总资本比long-term liabilities 长久债务lower-of-cost-or-market method(LCM)成本与市价孰低Mmanagement reports 管理报告management accounting 管理睬计matching 配比原则materiality convention重要性老例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement多步式利润表Nnotes payable 对付单据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业利润operating profit 营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租借other postretirement benefits其余退休后保障output controls输出控制owners ’ equity所有者权益Ppatents 专利权paid-in capital投入资本（缴入股本）paid-in capital in excess of par value超面值缴入股本partnership 合伙公司par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 时期花费permanent account 永远账户periodic inventory system存货按期盘存制度perpetual inventory system存货永续盘存制度physical count实物清点plant assets 固定财产P&L statement损益表posting 过账pretax income 税前利润profitability evaluation赢利能力评估privately accounting公司会计privately owned私有公司product costs 制造成本profit利润premium on bonds债券溢价present value 现值processing controls 过程控制principal本金private placement 私募promissory note 期票protective covenant 防备条款public accounting公共会计publicly owned国有公司Rraw material inventory原资料存货reliability靠谱性recognition确认reinvested earnings 保存利润results of operations 损益表retained income 保存利润revenue 收入report FORMat报告式return on sales ratio 销售回报率return on stockholders’ equity股东ratio权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 展转分录retail inventory method零售价盘存法retail method 零售法residual value 节余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC) （美国）证券交易委员会shareholders ’ equity股东权益simple entry简单分录single-step income statement 单步式利润表simple interest 单利sinking fund偿债基金sinking fund bonds拥有偿债基金的债券solvency 偿债能力source document 原始凭据sole proprietorship独资公司specific identification method个别判定法special journals特种日志账stated value股本statement of financial condition财务情况表statement of financial position财务情况表stock certificate股票凭据stockholders’ equity股东权益statement of cash flows 现金流量表statement of earnings 利润表statement of income 利润表statement of income and retained income损益和保存利润表statement of operations 损益表statement of retained income 保存利润表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation直线折旧subordinated debentures 次级贷款Ttangible assets 有形财产T-account T-型账户terminal value终值temporary accounts 暂时账户transaction 交易trial balance 试算均衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters承销商unregistered instrument未记名证券unsubordinated debenture 一般讯用债券unit depreciation单件折旧useful life使用寿命Wweighted-average cost 加权均匀成本wholesaler 批发商working capital运营资本working capital ratio运营资本比率working paper工作表work sheet 工作稿本work in process inventory在制品write-down减值Yyield to maturity 到期利润率，到期利润。
财务英语学习
财务英语资产负债表Balance Sheet一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收利息Interests receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one year 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital 集体资本Collateral capital 法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计TOTAL LIABILITIES AND OWNERS' EQUITY 利润表Income Statement一、营业总收入Overall sales/Overall income营业收入Including: Sales/Income from operations/Income from operations其中：主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets 政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表Statement of cash flows一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts 收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received 拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities其中：企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量：Cash flows from investing activities收回投资收到的现金Cash received from disposals and withdraw on investment取得投资收益收到的现金Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiaries and other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities 投资活动现金流出小计Sub-total of cash outflows from investing activities投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities 筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit 支付的其他与筹资活动有关的现金Other cash payments relating to financing activities 筹资活动现金流出小计Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period 六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year行次Line金额Amount项目Item。
财务英语基础词汇表(doc 40页)
财务英语基础词汇表(doc 40页)A----BA/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值C---DC/- case;currency 现金、息单C/A capital account 资本帐户Cat catalogue 目录C.B cash book 现金簿C/D custome declartion 现金账C.d cum dividendo 附股息报关单Cert certifieate 说明书C./F carrige forward 转下页Cge carriage 运费C.H custom house 海关C/i certifcate of insurance 保险说明书C&I cost insurance 保险费在内价C.I.F 到岸价格C/O cost order 现金汇票C/o cash of carried over 转交c.o.d cash on delivery 货到付款Com coummerical 商业;佣金Cont contract 合同Cr credit;creditor 货方Ctge cartage 车费Curt current 本月,现金Cy currency 货币D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货E---Gea. each 每，各e.e. E.E. error excepted 错误除外EEC The European Economic Community 欧洲经济共同体e.g. exempli gratia (for example) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosure 附件E.&O.E. errors and omissions excepted 错误和遗漏不在此限Esq. Esquire 先生（信内尊称）ETA estimated time of arrival 预计到达时间etc., & c. et cetera (and so forth) 等待ex out of, without 自，无，交货ex. example, executive, exchange, extract 例子，执行官，外汇，摘要f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H----IHAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return&nbs, p; 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J--NJ., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal vJ. V. journal voucher&nbsJ. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/fullcontainer load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ New Zealand dollar 新西兰元O------Ro order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S---TS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business InvestmentCorporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEATO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院Sept. September 九月SET selective employment tax 单一税率工资税***tuplicate （文件）一式六份中的一份SEC special economic zone 经济特区SF sinking fund 偿债基金Sfr Swiss Frank 瑞士法郎SFS Summary Financial Statements 财务报表概要sgd. signed 已签署SHEX Sundays and holidays excepted 星期日和假日除外SHINC Sundays and holidays included 星期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; System of Units 有效立法；国际量制SIC Standard Industrial Classification 标准产业分类SIP structured insurance products 结构保险产品SITC Standard International Trade Classification 国际贸易标准分类sk sack 袋，包SKD separate knock-known 部分散件SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户。
财务专业英语
Unit 1Raising funds 融资capital market 资本市场financial statement 财务报表capita l budgeting 资本预算portfolio theory 证券组合理论capital structure theory 资本结构理论chief financial officer 财务总监financial controller 财务长financial decision 财务决策Mutually exclusive investment 互斥投资dividend decision 股利决策agency costs 代理成本efficient market 有效市场risk—return trade—off 风险收益权衡company 公司partnership 合伙sole trader 独资going concern 持续经营capital gains 资本利得retaining profits 留存收益financial leverage 财务杠杆operating leverage 营业杠杆accounts receivable 应收账款accounts payable 应付账款working capital 营运资本Maximization of the total market value of the existing shareholders’ ordinary shares. Agency costs as the costs, such as a reduced share price, associated with potential conflict between managers and investors when these two groups are not the same.Unit 2Since a dollar received today is worth more than a dollar received in the future. All dollar flows must be moved back to the present or out to a common future date.An annuity is a series of equal dollar payments for a specified number of periods.The interest rate that converts a future value to the present value.Compound interest 复利The future value 终值The present value 现值Original principal 本金Future-value interest factor 终值系数Discount rate 贴现率Annuity 年金Mortgage loan 抵押贷款Term loan 定期贷款Superannuation 养老金Interpolation 差值法Market share 市场份额Perpetuity 永续年金Annuity due 先付年金Deferred annuity 延期年金Ordinary annuity 普通年金Unit 3Current ratio 流动股利Working capital 营运资金Liquidity 流动性Hedging principle 对冲原则Permanent and temporary assets 永久和临时资产Unsecured bank loan 无担保银行贷款Commercial bills 汇票Promissory notes 本票Debentures 信用债券Trade credit 商业信用Accrued interest 应计利息Accrued taxes 应缴税款Low-yield assets 低收益Permanent asset investments are financed with permanent sources, and temporary investments are financed with temporary sources.Net working capital refers to the difference between current assets and current liabilities.A firm’s ability to pay its bills on time.Unit 4Collection and disbursement of cash 现金收支Financial policies 财务政策Creditworthiness 信誉Marketable securitiesNear cash 准现金Near-cash assets 准现金资产Cash balances 现金余额External financing 外部融资Productive capacity 生产能力Capital expenditure 资本性支出Fixed assets 固定资产Idle cash 闲置资金Float 浮游量Electronic-funds-transfer 电子汇款Automated teller machines 自动柜员机Investment banks 投资银行Commercial bills 商业汇票Terms of sale 销售条件Past-due 过期账款Default costs 违约成本Collection costs 收账成本Credit scoring 信用评分Bad debts 坏账Cash discount 现金折扣Economic-order-quantity 经济进货批量Cash the currency and coin the firm has on hand in petty cash,cash registers, or in cheque accounts.Insolvency the situation in which a firm is unable to meet its maturing liabilities on time. They are generally stated in the form a/b net c,indicating that the customer can deduct a% if the account is paid within b days;otherwise, the account must be paid within c days.The general categories of inventory include raw materials inventory,work-in-process inventory and finished goods inventory.Unit 5Expected rate of return 期望收益率Discrete probability distribution 离散型概率分布Square root 平方根Standard deviation 标准差Perfectly negatively correlated 完全负相关Positively correlated 正相关Stock exchange 证券交易所Characteristic line 特征线The risk-free rate of return 无风险收益率The risk premium 风险议价Capital assets pricing model 资本资产定价模型Security market line 证券市场线Arbitrage pricing model 套利定价模型Required rate of return the minimum rate return necessary to attract an investor to purchase or hold a security.Company-unique risk can also be called diversifiable(unsystematic)risk,since it can be diversified away.Market risk is nondiversifiable(systemaic)risk as it cannot be eliminated, no matter how much an investor diversifies.Unit 6Financial assets 金融资产Book value 账面价值Contributed equity 实收资本Liquidation or disposal value 清算价值Going-concern value 持续经营价值Par value 票面价值Maturity date 到期日Constant growth ordinary-share valuation 固定增长普通股定价模型Earnings per share (每股收益)is equal to net profit (after tax) divided by the number of ordinary shares issued.Prince earnings ratio (市盈率) the price that the market places on $1 of a firm’s earnings. The intrinsic value of an asset can be defined as the present value of the asset’s expected future cash flows.Unit 7Initial outlay 初始投资Depreciation expenses 折旧费用Discounted-cash-flow 贴现现金流量Terminal cash flow 终结现金流量Profitability index（benefit-cost ratio）获利指数（收益—成本比率）Internal rate of return 内部收益率Payback period 投资回收期Accounting rate of return AROR 会计回收率Capital rationing 资本限量Capital budgeting 资本预算the decision-making process with respect to investment in fixed assets.Net present value A capital-budgeting concept defined as the present value of the project’s annual net cash flows less the project’s initial outlay.Whenever the project’s NPV is greater than zero,the project will be accepted;and whenever there is a negative value associated with the acceptance of a project,it will be rejected. Internal rate of return it is the discount rate that equates the present value of the inflows with the present value of the outflows.Unit 8This term is frequently used interchangeably with the firm’s required rate of return, the burdle rate for new investments,the discount rate for wvaluating a new ivestment,and the firm’s opportunity cost of funds.Economic conditions 经济条件Purchasing power 购买力Floating costs 发行成本Dividend payout ratio 股利支付率Weighted cost of capital 加权资本成本Unit 9Earnings before interest 息税前利润Coefficient of variation 变异系数Financial leverage 财务杠杆Operating leverage 经营杠杆Cost-volume-profit analysis 本量利分析Break-even analysis 临界点分析Contribution margin 边际贡献Fixed costs,also referred to as indirect costs,do not vary in total amount as sales volume or the quantity of output changes over some relevant range of output.Variable costs are sometimes referred to as direct costs.Variable costs are fixed per unit of output but vary in total as output changes.Unit 10Dividend payout ratio(股利支付率) The amount of dividends relative to the company’s net income or earnings per share.Residual-dividend theory (剩余股利政策) A theory asserting that the dividends to be paid should equal the equity capital left over after the financing of profitable investments.Brokerage 佣金Clientele effect 群落效应Information asymmetry 信息不对称Inside information 内部信息Announcement date 决议通过日Declaration date 宣布日Date of record 登记日Ex-dividend 除息日Cum-dividend 付息股利Payment date 支付日。
财务英语词汇
专业名词（财务英语）英汉对照Abandonment value, 弃置价值（沉没成本）Accelerated Cost Recoery System (ACRS), 加速成本回收制Accounting beta method, 会计系数法Accounting rate of return (ARR), 会计收益率Accounts payable, 应付帐款Accounts receivable, 应收帐款factoring, 贷款保收，应收款让售pledging, 抵押Accruals, 应计项目Actuarial rate of return, 保险收益率Adjusted present value (APV), 经调整的现值Agency theory, 代理理论Aging schedule, 期龄表Amortization, 摊销Annual report, 年度报表Annuity, 年金annuity due, 即付年金Arbitrage pricing theory (APT), 套利定价理论Arrearage, 欠款Assignment, 转让、分配、委托Average collection period, 平均收款期Balance sheet, 资产负债表Bank loan, 银行贷款Bankruptcy, 破产Informal procedure, 非正式程序Liquidation, 清理、清算Priority of claims, 优先权益Baumol model, 鲍曼模型Beta coefficient, β系数Bird-in-the-hand theory, 在手之鸟理论Black-Schloes Option Pricing布雷克-期考恩期权定价模型Model(OPM),Blanket lien, 总留置权Bond portfolio risk, 债券组合风险Bond ratings, 债券评级Bond refunding, 债券调换Bond valuation, 债券评价Bond yield to call, 债券赎回收益Bond yield to maturity 债券到期收益Bonds, 债券call provision, 回购条款debenture, 信用债券floation rates, 浮动利率flotation cost, 发行成本Income, 收入indenture 契约indexed, 指数化junk, 垃圾债券mortgage, 抵押redeemable at par, 可按票面值偿还restrictive covenants, 约束性条款sinking fund, 偿债基金subordinated debenture, 次级信用债券zero coupon, 零息票Breakeven analysis, 盈亏临界点或平衡点分析business risk, 商业或营业风险Call premium, 赎回溢价,买入溢价Capital Asset Pricing Model (CAPM), 资本资产定价模型capital market line, 资本市场线market risk premium, 市场风险报酬reckless rate, 无风险利率security market line, 证券市场线Capital budgeting, 资本预算beta risk, β风险capital rationing, 资本合理分配（配置）cash flow estimation, 现金流量估计certainty equivalents, 确定等值equity residual method, 股本剩余法inflation adjustments, 通货膨胀调整internal rate of return(IRR) 内部收益率market risk, 市场风险Monet Carlo simulation, 蒙特卡罗模拟分析multiple IRRs, 多元内部收益率net present value(NPV) 净现值nonconstant capital costs, 非固定资本成本NPV profiles, NPV曲线optimal capital budget, 最优资本预算payback, 回收期profitablity index, 获利能力指数reinvestment assumtion, 再投资率假设replacement decision, 更新决策risk-adjusted discount rates, 风险调整折现率risk analysis, 风险分析scenario analysis, 方案分析sensitivity analysis 敏感度分析unequal lives, 不等年限Capital components, 资本要素Capital intensity, 资本密度Capital market line, 资本市场线Capital structure, 资本结构agency costs, 代理成本asymmertric information theory, 不对称消息理论finacial distress costs, 财务拮据成本Miller model 米勒模型Modigliani-Miller model, 莫迪格莱尼-米勒模型net income theory, 净收入理论net operating income theory, 净经营收入理论tradeoff model, 权衡模型traditional theory, 传统理论Cash flow cycle, 现金流量周期Cash management, 现金管理cash budget, 现金预算computer simulation, 计算机模拟concentration banking, 现金银行集中管理disbursement control, 现金支付控制lockboxes, 销箱法matching cost and benefit, 成本和收益配比Miller-Orr model, 米勒-奥罗模型pre-authorized debit, 事先核定记帐法target cash balance, 目标现金金额Characteristic line, 特征线Clientele effect, 股本构成效应Coefficient of variation, 变动系数Commercial bank loan, 商业银行信贷Commercial paper, 商业票据Common life, or replacement chain, 共同年限，或更新系列Common size analysis, 同型(百分率)分析Common stock, 普通股going public, 股份公众化Listing 挂牌，上市Preemptive right, 优先认购权Primary market, 一级市场Rights offerings, 发行认股权Secondary market, 二级市场Company-specific risk, 公司特定风险Compensating balances, 补偿性余额Compensating plans, 补偿计划Constant growth model, 固定增长模型Constant growth stock, 固定增长股票Continuous compounding and discounting, 连续复利和贴现Continuous distribution, 连续分布Convertibles, 可转换证券Correlation coefficicent, 相关系数Cost of capital, 资本成本bond yield plus risk premium, 债券收益风险报酬capital components, 资本要素CAPM approach, CAPM方法debt, 债务、负债deferred taxes, 递延税depreciation-generated funds, 折旧基金equity, 股本、企业自有资本、股本权益investment opportunity schedule, 投资机会表marginal cost of capital schedule, 资本边际成本表preferred stock, 优先股weighted average cost of加权平均资本成本capital(WACC),Covariance, 协方差Coverage ratio, 偿债能力比率Credit instruments, 信用工具banker’s acceptance, 银行承兑commercial draft, 商业汇票conditional sales contract, 附条件的售货合同open account, 贸易帐户、往来帐户promissory note, 本票、期票sight draft, 即期汇票time draft, 远期汇票Credit plicy, 信用政策Credit reporting agencies, 信用报告代理人Credit scoring system, 信用评分制Current ratio, 流动比率Days sales outstanding, 销售未收款期Decision tree analysis, 决策树风析Default risk, 拖欠或违约风险Depreciable basis, 应计折旧基础Discounted cash flow analysis, 现金流量折现分析Discriminant function, 判别函数Diversifiable risk, 可分散、可消除风险Divestitures, 分离Divident policy, 股利政策constant payout ratio 固定股利发放率constant, or steadily increasing divident, 固定或稳定增长的股利declaration date, 公告日期ex-divident date, 除息日holder - of - record date, 股票持有人登记日information content(or signaling)信息内涵(或信号)假设hypothesis,Irrelevance theory, 无关理论low regular divident plus extra, 固定低股利加额外分红payment date, 发放日redidual policy, 剩余股利政策tax differential theory, 税差理论Divident reinvestment plans, 股利再投资计划Du Pont system of financial analysis, 杜邦财务分析体系Earning per share (EPS), 每股收益full diluted 完全权益稀释primary, 每股基本收益Simple, 每股单纯收益Economic ordering quantity (EPQ) 经济订货批量Effective annual rate, 实际年利率Efficient frontier, 有效边界Efficient Market Hypothesis, 有效市场假设Efficient portfolio, 有效投资组合Employee purchase plans, 雇员购股计划Equity multiplier, 权益乘数Equity portfolio risk, 股本组合风险Equity residual method, 股本剩余理论Equivalent annual annuity method, 等值年金法Eurobond, 欧洲债券Exchange rate. 汇率Exercise price, 行使价Expected rate of return, 期望收益率Financial forecasting, 财务预测percentage of sales method, 销售百分率法Financial lease, 财务租赁Financial leverage, 财务杠杆Financial statement, 财务报表Financial policies, 财务政策aggressive approach, 激进方法conservative approach, 保守方法maturity matching, 到期配合Future value, 将来值Futures, 期货commodity, 商品contract, 合同、合约Hedging, 套期Global market portfolio, 全球市场投资组合Gordon model, 戈登模型Holding company, 控股公司Hostile takeover, 恶意兼并Immunization, 免除风险duration, 持续期Rebalanced bond portfolios, 重新平衡后的债券组合Income statement, 收益表Incremental analysis, 增量分析Indifference curve, 无差异曲线Interest rates, 利息率pure rate, 纯利率real rate, 实际利率Inventory, 存货carrying costs, 库存成本FIFO 先进先出法LIFO 后进先出法ordering costs, 订货成本order point, 订货点quantity discount, 数量折扣safety stock, 安全存货specific identification, 个别鉴定法Investment banking, 投资银行competitive bid, 竞争性投标negotiated deal, 协商交易offering price, 开盘价，要价selling group, 推销集团underwriting syndicate, 联合认购unsyndicated stock offering, 非联合股票发行Investment tax credit (ITC), 投资税减免Joint venture, 合资Lease financing, 租赁筹资financial (or capital) leases, 财务(或资本性)租赁leasee, 承租人leasor, 出租人leveraged lease, 杠杆式租赁operating lease, 经营租赁Leverage buyout, 举债(杠杆式)收购Line of credit, 信贷限额Liquidity, 流动性Liquidation, 清算Long-term debt, 长期负债amortization, 摊销floating rate bond, 浮动利率债券income bond, 收益债券mortgage bond, 抵押债券secured, 有担保的term loan, 银行贷款warrants, 认购权Marketable security, 有价证券Mean-variance paradox, 均值-方差悖论Mergers, 兼并accounting treatment, 会计处理congeneric, 同属兼并conglomerate, 综合性企业集团diversification, 多样化经营horizontal, 横向兼并synergy, 协同效应tender offer, 股权收购vertical, 纵向兼并Multiple discriminant anslysis, 多元判断分析Net working capital, 净营运资本Norminal yield, 名义收益Nondiversifiable risk, 不可分散风险Nonnormal capital priojects, 非正常资本项目Operating leverage, 经营杠杆Opportunity cost principle, 机会成本原理Optimal capital budget, 最优资本预算Options, 选择权、期权call, 买权put, 卖权Payment pattern approach, 支付方式法Pension plan management, 退休金计划管理actuarial rate of return, 保险收益率defined benefit plan, 确定退休金计划defined contribution plan, 确定退休金拨付计划performance measurement, 经营成果衡量portability, 可携性profit sharing plan, 分红制退休金tapping assets, 退休金资产开发vesting, 既得、归属Performance shares, 绩优股Positive concept, 实证概念Preemptive rate, 优先认购权Prime rate, 靠优惠利率，基本利率Private placement, 私幕，私下包销Probability, 概率discrete distribution, 散点分布normal distribution, 正态分布triangular distribution, 三角分布uniform distribution, 均匀分布Proxy fight, 代理权Public offering, 公开发价Pourchasing power risk, 购买力风险Pure play method, 单一经营法Ratio analysis, 比率分析Redeemable bonds, 可偿还债券Rights, 股权ex rights, 除权offering, 发价Risk/return trade-off, 风险/收益权衡Stockholder wealth maximization, 股东价值最大化Standard deviation, 标准离差Stated yield, 报告收益Specific item forcasting, 具体项目预测Stock splits, 股份分割Striking price, 协定价Sunk costs, 沉没成本Systematic risk, 系统风险Time-interest-earned (TIE) ratio, 已获利息倍数，利息保障倍数Time value of money, 货币的时间价值Total risk, 总风险Trade credit, 商业信用Trustee, 受托管理人Unsecured bond, 无担保债券Z score, Z评分法。
财务英语词典[最新]
财务英语字典:shre Ａ股；甲类股份btement o tx 减税；减扣免税额BN MRO Bnk N.V. 荷兰银行bove-the-line expenditure 线上项目支出；经常预算支出bove-the-line receipt 线上项目收入；经常预算收入BS si Limited 南非联合亚洲有限公司bsolute chnge 绝对数值变更bsolute expenditure 实际开支bsolute guideline igure 绝对准则数字bsolute interest 绝对权益bsolute order o dischrge 绝对破产解除令bsolute proit mrgin 绝对利润幅度bsolute vlue 实值；绝对值bsolutely vested interest 绝对既得权益bsorbed cost 已吸收成本；已分摊成本bsorption 吸收；分摊；合并bsorption rte 吸收率；摊配率；分摊率CB innce Limited 亚洲商业财务有限公司cceptble orm o reciprocity 合理的互惠条件cceptble rte 适当利率；适当汇率cceptnce greement 承兑协议cceptnce or honour 参加承兑cceptor 承兑人；接受人；受票人cceptor or honour 参加承兑人ccident insurnce 意外保险ccident Insurnce ssocition o Hong Kong 香港意外保险公会ccident insurnce scheme 意外保险计划ccident yer bsis 意外年度基准ccommodtion 通融；贷款ccommodtion bill 通融票据；空头票据ccommodtion prty 汇票代发人ccount blnce 帐户余额；帐户结余ccount book 帐簿ccount collected in dvnce 预收款项ccount current book 往来帐簿ccount o ter-cquired property 事后取得的财产报告ccount o deulter 拖欠帐目ccount pyble 应付帐款ccount pyee only [/C pyee only] 只可转帐；存入收款人帐户ccount receivble 应收帐款ccount receivble report 应收帐款报表ccount sttement 结单；帐单；会计财务报表ccount title 帐户名称；会计科目ccountnt's report 会计师报告ccountnt's Report Rules 会计师报告规则ccounting nd uditing procedure 会计与审计程序；会计与核数程序ccounting rrngements 《会计安排》ccounting bsis 会计基础ccounting by Oicil Receiver 破产管理署署长呈交的帐目ccounting Circulr 《会计通告》ccounting clss 会计类别ccounting dte 记帐日期；会计结算日期nnul ee 年费nnul generl meeting 周年大会nnul growth rte 年增率；每年增长率nnul long-term supplement 长期个案每年补助金nnul pensionble emolument 可供计算退休金的年薪nnul report 年报nnul Report on the Consumer Price Index 《消费物价指数年报》nnul return 周年报表；周年申报表；每年报税表格nnul Return Rules 《周年报表规则》nnul review o consumer prices 每年消费物价回顾nnul roll-orwrd bsis 逐年延展方式nnul slry 年薪nnul sttement 年度报表；年度决算表nnul Survey o Bnks, Deposit-tking Compnies nd Representtive Oices o oreign Bnks 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nnuitnt 年金受益人nnuity 年金nnuity contrct 年金合约nnuity on humn lie 人寿年金ntecedent debt 先前的债项nte-dted cheque 倒填日期支票nticipted expenditure 预期开支nticipted net proit 预期纯利nticipted revenue 预期收入nti-inltion mesure 反通货膨胀措施nti-inltionry stnce 反通货膨胀立场pprent deicit 表面赤字pprent inncil solvency 表面偿债能力pprent prtner 表面合伙人ppliction or personl ssessment 个人入息课税申请书ppliction o und 资金应用ppliction to relese s liquidtor nd to destruct the books o ccounts nd documents 申请免除清盘人职务及毁灭帐簿与文件ppointed ctury 委任精算师ppointed uditor 委任核数师；委任审计师ppointed trustee 委任的受托人ppointer 委任人pportioned pro rt 按比例分摊pportionment 分配；分摊pportionment ct [United Kingdom] 《分摊法令》〔英国〕pportionment ormul 分摊方程式pportionment o estte duty 遗产税的分摊pprisl 估价；评估pprecible growth 可观增长pprecible impct 显着影响pprecible increse 可观增长pprecition 增值；升值pprecition ginst other currencies 相对其他货币升值pprecition o the exchnge vlue o Hong Kong dollr 港元汇值上升pprecition tx 增值税pproprition 拨款；拨用；拨付pproprition ccount 拨款帐目pproprition Bill 拨款法案pproprition-in-id system 补助拨款办法pproved ssets 核准资产Bbnk ccount 银行帐户bnk ccount holder 银行帐户持有人bnk blnce 银行结余bnk book 银行存摺bnk cshier order 银行本票bnk code 银行暗码bnk drt 银行汇票Bnk Exminer 银行审查主任Bnk or Interntionl Settlements 国际结算银行bnk gurntee 银行担保bnk lending 银行贷款bnk liquidity 银行流动资金bnk lon 银行贷款Bnk Melli Irn 伊朗国家银行bnk note 银行纸币；钞票bnk note hndling ee 处理纸币的手续费bnk note lwully issued 合法发行的银行纸币bnk note pyble to berer on demnd 凭票要求付款予持票人的纸币bnk note trnsction 货币交易bnk notes rte 现钞汇率Bnk o meric (si) Limited 美国（亚洲）银行有限公司Bnk o meric NT & S 美国银行Bnk o yudhy Public Compny Limited 大城银行Bnk o Chin 中国银行Bnk o Chin Group 中银集团Bnk o Communictions 交通银行Bnk o Est si, Limited 东亚银行有限公司Bnk o Englnd 英伦银行Bnk o ukuok Ltd. 冈银行Bnk o Indi 印度银行Bnk o Montrel 加拿大满地可银行Bnk o Nov Scoti 加拿大丰业银行Bnk o Scotlnd 苏格兰银行Bnk o Tiwn 台湾银行Bnk o Tokyo-Mitsubishi, Ltd. 东京三菱银行bnk rte 银行利率；银行贴现率；银行牌价bnk service chrges 银行手续费；银行服务费bnk sttement 银行结单Bnk, The [mgzine] 《银行家杂志》bnk trding dy 银行营业日bnker 银行家；银行业者；银行bnker's cceptnce 银行承兑汇票bnker's uthority 银行权能bnker's book 银行簿册bnkers' clering house 银行票据交换所；银行票据结算所bnker's drt 银行本票；银行汇票bnker's order 银行付款委托书；银行本票bnker's record 银行记录Bnkers Trust Compny 美国信孚银行bnker's undertking 银行承诺Bnking dvisory Committee 银行业务谘询委员会Bnking nd Monetry Section [inncil Services Bureu] 银行及金融组〔财经事务局〕bnking business 银行业务Bnking (Code o Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Bnking Development Division [Hong Kong Monetry uthority] 银行业拓展处〔香港金融管理局〕built-in control o the money supply 货币供应的内在调节功能built-in stbilizer 内在稳定因素；内在稳定措施bulk buying 大宗采购；大批购买bulk trnser 大额股票转名bull 看好股市者；“好友”；买空投机者bull bond 牛债券bull mrket 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion mrket 金银市场Bundesusichtsmt ur den Wertppierhndel 德国联邦证券监管办事处buoy up 上升buoynt 活跃；蓬勃；坚挺；保持高价〔股票〕buoynt mrket 市况活跃bursry 助学金；补助金business 商业；业务business ddress 营业地址business ssocition 业务协会business bnk ccount 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business dy 营业日；交易日business expenses 营业开支；营业费用business or proit 牟利业务business hour 营业时间business income 营业收入Business Mnger [Compnies Registry] 业务经理〔公司注册处〕business o exchnge currencies 货币兑换业务business o tking deposits 接受存款业务business pln 业务计划business record 业务记录business recovery 业务重整business registrtion ppliction orm 商业登记申请表business registrtion certiicte 商业登记证business registrtion ee 商业登记费business registrtion inspector 商业登记督察business registrtion number 商业登记号码Business Registrtion Oice [Inlnd Revenue Deprtment] 商业登记署〔税务局〕Business Registrtion Oicer 商业登记主任business sector 商界business sentiment 营商意欲business txtion 商业课税business turnover 营业额business undertking 商业经营business-riendly 方便商界；有利营商；利于商界运作buy 买入buy low nd sell high 低价买入而高价卖出buy order 买盘buyer's mrket 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rte 买入价；买入汇率CChild llownce 子女免税额Chin & South Se Bnk Limited 中南银行Chin irs Committee [Hong Kong utures Exchnge Limited] 中国事务委员会〔香港期货交易所有限公司〕Chin concept stock 中国概念股Chin Construction Bnk 中国建设银行Chin Development Division [Stock Exchnge o Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕Chin Economic News 《中国经济新闻》Chin Securities Regultory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕Chin Stte Bnk Limited 国华商业银行Chintrust Commercil Bnk, Limited 中国信托商业银行Chinese ssocition o Deposit-tking Compnies 华资接受存款公司公会Chinese Bnkers Club, Hong Kong 香港银行华员会Chinese Bnks' ssocition 香港华商银行公会Chinese Gold nd Silver Exchnge Society 金银业贸易场Chinese New Yer bonus 年奖；年终花红chit und 银会Chiyu Bnking Corportion Limited 集友银行有限公司Chiyu innce Compny Limited 集友财务有限公司Cho Hung innce Limited 朝兴金融有限公司choses in ction 无形动产；据法权产chronologicl book 序时帐簿Chubu Securities innce Compny 中部证券金融公司Chung Khiw Bnk Limited 崇侨银行Chung Nn innce Compny Limited 中南财务有限公司Chuo Trust & Bnking Co., Ltd. 中央信托银行Chuo Trust si Limited 中央信托亚洲有限公司Citibnk, N.. 万国宝通银行CITIC K Wh Bnk Limited 中信嘉华银行有限公司Citicorp Commercil innce (H.K.) Limited 万国宝通工商财务（香港）有限公司Citicorp Interntionl Limited 万国宝通国际有限公司civil debt 民事债项Civil Service Pension Reserve und 公务员退休金储备基金clim 申索；索偿；债权clim equliztion und 申索平衡基金clim or reund o property tx 申请发还物业税clim o debt 债权申索clim on bnk 对银行的债权clim to dividend 摊还债款申索climnt 申索人；索偿人clims sttistics 申索统计数字clss o insurnce business 保险业务类别clss o property 财产类别clw-bck 递减率clernce cost 清拆成本clering 结算；票据交换；清算clering ccount 结算帐户clering nd settlement system 结算和交收系统clering blnce 结算差额clering bnk 结算银行clering cheque 交换支票clering house 结算所；票据交换所Clering House utomted Trnser System [CHTS] 结算所自动转帐系统Clering House o the Hong Kong ssocition o Bnks 香港银行公会结算所clering member 结算会员Clering Members' und 结算会员基金clering prticipnt 结算参与者clering rebte 结算费用的回佣Clering Rules [SEHK Options Clering House Limited] 《结算规则》〔联交所期权结算所有限公司〕Clerk to innce Committee [Legisltive Council] 财务委员会秘书〔立法会〕Clerk to the Bord o Review 税务上诉委员会书记client 客户；委托人；当事人client greement 客户协议client conidentility 客户保密的责任client money 客户款项client sttement 客户结单clients und 客户资金close 结算；收市；收盘close position 平仓；轧平头寸close compny 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close o exchnge 交易所停市close o inncil yer 财政年度终结close out 平仓close out long position 平长仓close out short position 平空仓close stedy 收市时价格稳定close the gp 弥补差距closed position 平仓closed-end investment corportion 股份固定的投资公司close-out price 抛售价格closing ccount 决算帐户closing blnce 期终结余；收市结余closing price 收市价；收盘价closing quottion 收市价；收市行情closing rte 收市汇价；收盘汇率closing trnsction 平仓交易clothing levy 成衣税club deposit 零存整付存款Code o id 《资助则例》Code o Bnking Prctice 《银行营运守则》Code o Best Prctice [Stock Exchnge o Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕。
日常生活中的财务英语大全
日常生活中的财务英语大全财务英语词汇漫谈有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。
例如：1、He gave me a full account ofhis plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier：Good afternoon。
Can I help you ？银行出纳：下午好，能为您做什么？Man ：I’d like to open abank account .男人：我想开一个银行存款帐户。
还有account title（帐户名称、会计科目）、incomeaccount（收益帐户）、account book（帐簿）等。
在account 后面加上词缀ing 就成为accounting，其意义也相应变为会计、会计学。
例如：1、Accounting is a process of recording,classifying，summarizing and interpreting of those business activities that canbe expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It hasbeen said that Accounting is the language ofbusiness.据说会计是“商业语言”3、Accounting is one of the fastest growingprofession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4、FinancialAccounting and Managerial Accounting are two major specialized fields inAccounting.财务会计和管理会计是会计的两个主要的专门领域。
财务英语字典(doc 27)
财务英语字典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 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺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. 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 银行业务谘询委员会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 破产人产业帐户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 印尼商业财务有限公司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 《认可机构披露财务资料的最佳执行指引》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 印尼国际财务有限公司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；帐单；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 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易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borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕broker's firm 经纪行broker's representative 经纪代表brought to credit 入帐Brussels Stock Exchange 布鲁塞尔证券交易所Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》bucketing “对敲”；利用顾客资金买空卖空bucketing offence “对敲”罪行budget 财政预算案；预算budget booklet 预算案小册Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕Budget Concluding Speech 《财政预算案总结演词》budget cycle 财政预算案编制周期Budget Day 财政预算案发表日budget debate 财政预算案辩论budget deficit 财政预算赤字budget exercise 财政预算案编制工作budget guideline 财政预算案准则；财政预算案指引budget guideline ratio 财政预算案准则比率budget proposal 财政预算案建议budget revenue 财政预算案收入budget revenue measure 财政预算案税收措施；财政预算案收入措施Budget Speech 《财政预算案演词》budget strategy 财政预算策略budget surplus 财政预算盈余budgetary and cost control 预算与成本管制budgetary criterion 开支预算准则budgetary deficit 财政预算赤字budgetary guideline 财政预算指引budgetary implication 财政预算的影响budgetary innovation 财政预算新措施budgetary management 财政预算管理budgetary policy 财政预算政策budgetary position 财政预算状况budgetary strategy 财政预算策略budgetary system 财政预算制度budgeted cost 预算成本budgeted for surplus 预算盈余building cost index 建造成本指数built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在稳定因素；内在稳定措施bulk buying 大宗采购；大批购买bulk transfer 大额股票转名bull 看好股市者；“好友”；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处buoy up 上升buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活跃bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业收入Business Manager [Companies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务计划business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记号码Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 方便商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率C: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 Accord 《资本协定》capital account 资本帐；非经常帐capital account commitment balance 资本帐承担额结余Capital Adequacy Directive [CAD] 《资本充足指引》capital adequacy ratio [CAR] 资本充足比率capital allowance 资本免税额capital alteration 资本变更capital and liabilities ratio 资本负债比率capital and liquidity requirement 资本与流动资金的规定capital appreciation 资本增值Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕capital assets 资本资产capital at risk 风险资本capital base 资本基础；资金基础capital charges 资本支出；资本费用capital commitment 资本承担capital contribution certificate 出资证明书capital convergence 划一资本充足比率capital cost 资本成本；建设成本；建设费用capital cover 资本保证capital deficit 资本亏绌；资本赤字capital divided into shares 资本分成股份capital element 资本因素；资本部分capital equipment 资本设备capital expenditure 资本开支；非经常开支capital expenses 资本费用capital financing 筹集资本；以非经常收入支付非经常开支的结算capital flow 资金流量capital formation 资本形成；集资capital formation figure 资本组合数字capital fund 资本基金capital gain 资本增益；资本增值capital gains tax 资本增值税capital goods 资本财货；资本货物capital grant 非经常补助金；非经常拨款；建设补助金capital grant cycle 建设补助金周期capital injection 注入资本；注资capital input 投入资本capital intensity 资本密集度capital intensive 资本密集capital investment 资本投资Capital Investment Fund 资本投资基金capital loss 资本损失capital maintenance 资本保值；资本保留capital market 资本市场；资金市场capital market instrument 资本市场票据capital money 资本款项capital money subject to a trust 信托财产资本capital movement 资本流动capital nature 资本性质capital outlay 资本支出capital portion 资本部分capital profit 资本利润capital project 基本工程项目；非经常开支项目capital receipt 资本收入capital redemption 资本赎回capital redemption business 资本赎回业务capital redemption contract 资本赎回合约capital redemption reserve 资本赎回储备capital reduction 资本减缩；减资Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕capital repayment 偿还资本capital reserve 资本储备；后备资本capital revenue 资本收益；非经常收入capital spending 资本开支；资本支出；非经常开支capital stock 股本capital stock subscription 认缴股本；认购股本capital subsidy 建设津贴；基本建设津贴capital subvention 非经常资助金capital sum 资本额capital tax 资本税capital transfer tax 资本转移税capital turnover 资本周转率capital value 资本价值capital works project 基本工程项目Capital Works Reserve Fund 基本工程储备基金Capital Works Resource Allocation Exercise 基本工程计划资源分配工作capitalization 资本化；资本总额capitalization of interest 利息化作本金capitalized interest 化作本金的利息capitalized loan 转作资本的贷款capitalized value 资本还原值；资本化价值capitation grant 按人计算的补助金captive insurance business 专属自保保险业务car insurance 汽车保险Caribbean Development Bank 加勒比开发银行CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银行cartel 同业联盟；卡特尔cartelized rates system 联营式利率制度cash 现金；现款cash accounting system 现金会计制度cash acquisition 以现金投资所得的资产cash allowance 现金津贴cash assets 现金资产cash at bank 银行现金；银行存款cash balance 现金结余cash basis 现金收付制；收付实现制cash basis accounting 现金收付制会计；收付实现制会计cash bonus 现金红利cash book 现金出纳帐；现金簿cash client 现金客户cash commission rebate 现金回佣cash compensation 现金补偿cash contribution 现金承担额；现金分担额cash cost 直接费用；现金成本cash coupon 现金礼券cash credit 现金信贷cash deficit 现金赤字cash deposit and withdrawal 现金收支cash disbursement journal 现金支出日记簿cash disbursement slip 现金支出传票；现金支出单cash flow 现金流量；银根cash flow lending 流动现金放款；无抵押融资cash flow statement 现金流量表；现金流动表cash flow surplus 现金流量盈余cash in hand 库存现金；手头现金cash in till 备用现金cash in transit 运送中现金；在运现金cashinput 投入现金cash input figure 现金投入数字cash limit 现金支出限额；现金限额cash margin 现金保证金cash market 现货市场；现金交易市场cash offer 现金要约；现金补偿额cash payment 现金付款；现金支付cash position 现金头寸cash price 现金价格cash receipts journal 现金收入日记簿cash receiving slip 现金收入传票；现金收入单cash settlement 现金结算cash surplus 现金盈余cash with order 订货付现；凭票即付cashier's order 银行本票cashier's order outstanding 未承兑的银行本票cash-limited subhead 有现金支出限额的分目cash-sweep 现金彩票活动casual client “散客”；“散户”CCASS Depository 中央结算系统证券存管处CCIC Finance Limited 中芝兴业财务有限公司cedant 分出者ceding company 分出公司ceding insurer 分出保险人ceiling 上限ceiling price 最高限价central bank 中央银行Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》central banking 中央银行业务central banking function 中央银行职能Central Clearing and Custodian System 中央结算及托管系统Central Clearing and Depository System 中央结算及存管系统Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕central clearing house 中央结算所central clearing system 中央结算制度；集体交收系统central custody system 中央托管系统central depository 中央存管处central depository system 中央证券存管制度Central Moneymarkets Unit [CMU] 债务工具中央结算系统central rate 中央汇率；中心汇率Central Registration Hong Kong Limited 香港中央证券登记有限公司Central Tender Board 中央投标委员会Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统centralized budgetary and payments system 集中预算及支付制度centred 12-month moving average 十二个月定位移动平均数certificate of approval 批准证明书certificate of beneficial entitlement to property 资产权益证书certificate of compliance 合格证明书；合约完成证明书certificate of deposit [CD] 存款证certificate of exemption from estate duty 豁免遗产税证明书certificate of incorporation 公司注册证书；法团注册证书certificate of incorporation of registered trustees 注册受托人法团证书certificate of indebtedness [CI] 负债证明书certificate of insurance 保险证书certificate of interest 权益证明书；息票certificate of means 资产证明书certificate of participation 参与证明书certificate of payment of profits tax 缴付利得税证明书certificate of preference 特惠税证certificate of rateable value 应课差饷租值证明书certificate of registration 登记证书；注册证明书certificate of satisfaction 清偿证明书certificate of transfer 转让证明书certificate to bearer 不记名证明书certification 核证certification fee 核证费certified cheque 经银行证明可兑现的支票certified public accountant [CPA] 执业会计师certified statement 经证明的报表cessation of business 停业cession 分保C.F. Finance Company Limited 浙一财务有限公司chance 机会；中彩机会Chang Hwa Commercial Bank, Ltd. 彰化商业银行change of domicile 迁册change to estimates 修订预算change to the approved estimates of expenditure 核准开支预算的变动charge 费用；押记；抵押charge number 税单号码charge on assets 资产的征税charge upon general revenue 从政府一般收入中拨款支付chargeable 可予征收；应课税的chargeable agreement for sale 可予征收印花税的买卖协议chargeable income 应课税入息chargeable normal trading receipt 应课税的一般营业收入chargeable profit 应课税利润chargeable to tax 应课税charged to... 记入……帐目chargee 承押记人charge-holder 受押人Charges Section [Companies Registry] 押记注册组〔公司注册处〕charging order 押记令chargor's right 押记人的权利charitable donation 慈善捐款charitable trust 慈善信托charity property 慈善财产Charoen Pokphand Finance Company Limited 卜蜂财务有限公司charter 章程；特许权charter of incorporation 成立章程chartered accountant 特许会计师Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会〔英国〕charterer 承租人Chase Manhattan Asia Limited 美国大通亚洲有限公司Chase Manhattan Bank 美国大通银行chattels 实产Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司Che Hsing Finance Company Limited 浙兴财务有限公司check-and-balance system 制约平衡制度Chekiang First Bank Limited 浙江第一银行cheque 支票Chiao Yue Finance Company Limited 侨裕财务有限公司Chiba Bank, Ltd. 千叶银行Chicago Board of Options Exchange 芝加哥期权交易所Chicago Board of Trade 芝加哥交易所Chicago Mercantile Exchange 芝加哥商品交易所Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局contributed surplus 实缴资本盈余contribution 出资；供款；捐款；分担款项contribution account 供款帐户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 officer's 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 换算因数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cooling-off period 冷静期co-owner 共同拥有人；分权共有人co-partner 共同合伙人co-partnership 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 Over-the-Counter 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。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
财务英语face value 面值；票面价值facility letter 提供贷款通知书；贷款确认书Fact Book 19XX 《19XX股市资料》Fact Sheet 《股市资料》factor analysis 因素分析factor cost 要素成本；生产要素成本factor market 生产要素市场factor of production 生产要素factor price 要素价格；生产要素价格factor system 因素计算法factoring company 代理融通公司；代理收帐公司facultative reinsurance business 临时再保险业务Faculty of Actuaries of Scotland 苏格兰精算师学院fair dealing 公平交易fair market value 公平市值fair return 合理利润；合理收益fall back 回落false accounting 伪造帐目false claim of business expenses 虚报营业开支false entry 虚假记项false market 假市family income 家庭收入family living expenses 家庭生活开支family-owned company 家族公司Far East Exchange 远东交易所Far Eastern Economic Review 《远东经济评论》Far Eastern Relief Fund 远东赈济基金fast market 快市；速动市场fast trading 交投畅旺favourable balance 顺差favourable balance of trade 贸易顺差Federal funds [United States] 联邦基金〔美国〕Federal funds rate 联邦基金利率Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会Federation of Share Registrars 证券登记公司总会fee collection procedure 收费程序fee payable 应缴费用fees and charges 费用及收费fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益fellow subsidiary 同集团附属公司Fidelity Fund 互保基金fiduciary 受信人；受托人fiduciary capacity 受信人身分fiduciary duty 受信责任fiduciary issue 信用发行fiduciary loan 信用放款；信用贷款field audit 实地审查〔税务〕Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕field audit staff 实地审计人员；实地核数人员final account 决算帐户；最后结算final and conclusive assessment 最终及决定性的评税final assessment 最后评税final consumption expenditure 最终消费开支final dividend 末期股息；末期摊还债款final estimate 最终估计final estimate of gross domestic product 本地生产总值的最后估计final goods 最终产品Final Notice for Rates 差饷最后通知书final salaries tax assessment 薪俸税最后评税final settlement 最终结算final settlement price 最终结算价格final statement 决算表final tax 最后税款finance 财务；融资Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕Finance Committee [Hong Kong Futures Exchange Limited，Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公；香港联合交易所有限公司〕Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕Finance Committee of the Legislative Council 立法会财务委员会finance company 财务公司Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕finance lease 融资租赁finance sectorial index 金融分类指数finance sub-index 金融分类指数Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕financial adjustment 财政调整financial administration 财政管理；财务管理financial adviser 财务顾问Financial and Accounting Regulations 《财务及会计规例》Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会financial appraisal 财政评估financial arrangement 财政安排；财务安排financial assets 金融资产financial assistance 经济援助；财政资助financial auditing 财务审计financial capacity 经济能力financial centre 金融中心Financial Circular 《财务通告》financial commitment 财政承担；财政承担额financial community 财经界financial conglomerate 金融集团financial constraint 财政约束financial consultancy service 财务顾问服务financial contract 财务合约financial control 财务管理；财务控制；财政规控financial derivative 金融衍生工具financial derivative product 金融衍生产品financial discipline 财政纪律；财务约束financial disclosure 财务资料披露financial disclosure rules 财务资料披露规则financial exposure 财务风险financial futures 金融期货financial guideline 财政准则financial implication 财政影响；财政负担；财政承担financial information system 财务资料系统financial infrastructure 金融基础建设；金融基础设施Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕financial institution 财务机构；金融机构financial instrument 金融工具；金融票据financial integrity 财政方面的稳健性financial intermediary 金融中介机构financial intermediation service 金融中介服务financial journalist 财经新闻工作者financial liberalization 金融市场自由化financial loss 财政损失financial management 财务管理financial management and budgeting system 财务管理及预算系统financial market 金融市场financial model 财政模式Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕financial objective 财政目标financial obligation 财政承担；债务financial performance 财政状况；财政业绩financial planning 财政计划；财务规划financial planning guideline 财政计划准则financial position 财政状况；财务状况；经济状况financial pressure 财务压力financial provision 财政拨款financial prudence 审慎理财financial requirement 财政需求；资金需要financial resources 财政资源Financial Resources Rules：Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》financial return 财政收益Financial Secretary 财政司司长Financial Secretary Incorporated [FSI] 财政司法团Financial Secretary Incorporated Suspense Account 财政司法团暂记帐Financial Secretarys Office 财政司司长办公室financial service 金融服务；财经服务Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕financial services complex 金融服务综合大楼Financial Services Liaison Committee 金融事务联络委员会financial services sector 金融服务业financial sheet 财务报表financial situation 财务状况financial statement 财政报告；财务报表financial support agreement 财务支持协议Financial Times Index 《金融时报》指数Financial Times，The 《金融时报》financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资；提供资金；资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度；成色fine-tuning 精确调整；仔细修订fire insurance 火险fire risk 火险firm 商号；事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升；转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in，first out method [FIFO method] 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭；第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司待续......................续.....first participant 第一参与者First Quarter Economic Report 19XX 《一九XX年第一季经济报告》first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累；财政障碍；税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度；财政年度fisheries loan 渔业贷款Fit and Proper Criteria，The 《适当人选的准则》Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用；固定押记fixed concessionary rate 固定优惠率fixed cost 固定成本fixed cumulative dividend 固定累积股息fixed deposit account 定期存款帐户fixed exchange rate 固定汇率fixed interest investment 定息投资fixed interest loan stock 固定利息贷款债券；定息贷款债券fixed interest rate securities 固定利率证券；定息证券fixed interest securities 固定利息证券；定息证券fixed parity 固定平价fixed rate bond 定息债券fixed rate certificate of deposit 定息存款证fixed rate liabilities 固定利率负债fixed rate mortgage 定息按揭fixed term deposit 定期存款fixed value 固定价值fixed-price lump-sum contract 固定总价合约fixed-price offer 固定价格要约flat market 市况呆滞；平市flat rate 划一收费率flat rate allowance 划一免税额；定额津贴flat rate charge 划一收费flexibility arrangement 弹性措施flexible exchange regime 弹性汇率制度floatation of shares 股票上市；股票挂牌买卖floating charge 浮动押记floating currency 汇率浮动的货币；浮动货币floating loss 浮动损失；浮动亏损floating profit 浮动利润floating rate 浮动利率；浮动汇率floating rate bond 浮息债券floating rate certificate of deposit 浮息存款证floating rate liabilities 浮动利率负债floating rate note 浮动利率票据；浮息票据floating rate regime 浮动汇率制度floor broker 出市经纪Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕floor ticket 交易所买卖单floor trader 出市代表；出市员floor trading system 大堂交易系统；场内交易系统flow chart 流程图fluctuating overdraft 不定数额透支fluctuation 波动folio of ledger 分类帐foolproof system 万全办法forced liquidation “斩仓”；强制清盘forecast figure 预测数字forecast period 预测期forecast return 预测报表forecast submission 呈报预测forecast trend growth rate 预测趋势增长率forecast year 预测年度foreclosure 止赎权foreclosure order 止赎令foreign bank 外地银行foreign bill 外地汇票foreign credit 海外信用证；海外信贷foreign currency 外币foreign currency assets 外币资产foreign currency deposit 外币存款foreign currency funding centre 外币融资中心foreign currency holding 外币持有量；外币储备foreign currency reserve 外汇储备foreign currency sovereign debt 外币国债foreign exchange [forex] 外汇foreign exchange agreement 外汇协议foreign exchange allocation 外汇分配Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会foreign exchange bought 买入外汇foreign exchange certificate 外汇兑换券；外汇券foreign exchange contract 外汇合约foreign exchange market 外汇市场；汇市foreign exchange quotation 外汇报价；外汇牌价foreign exchange reserve 外汇储备foreign exchange resources 外汇资源foreign exchange risk 外汇风险foreign exchange sold 卖出外汇foreign exchange turnover 外汇市场交投总额foreign investment 海外投资；外来投资foreign note 外地承付票foreign ownership 外资拥有权foreign partnership 外地合伙foreign remittance 国外汇款foreign stock exchange 外地证券交易所foreign tax 外地税款forex dealer 外汇交易商forex futures 外汇期货forex option 外汇期权forfeit 没收物品forfeiture 没收forfeiture of contribution 没收供款forfeiture of sum 没收款项forged signature 假冒的签名forgiveness of a debt 免偿债务formal contingent liabilities 正式或有负债Fortune Magazine 《财富杂志》forward assets purchase 远期资产购置forward contract rate 远期合约成交率forward exchange rate 远期汇率；期货外汇汇率forward exchange sold 卖出远期外汇forward foreign currency assets 远期外币资产forward foreign exchange contract 远期外汇合约forward forward deposit 远期有期存款forward purchase 期货购买forward rate 远期汇率；期汇率forward trading 期货交易；远期交易founding member 创办会员；创办会员国Fourth Quarter Economic Report 19XX 《一九XX年第四季经济报告》fractional share 不足一股的股份fragile consumer sentiment 消费意欲薄弱Framework Agreement [trading fund] 《架构协议》〔营运基金〕franc area 法郎区franchise 专营权；特许权Frankfurt Stock Exchange 法兰克福证券交易所franking machine 印花盖印机fraudulent preference 欺诈优惠；欺诈性优先还款free enterprise system 自由企业制度free fiscal reserve 自由财政储备free market economy 自由市场经济free of particular average [FPA] 平安险；单独海损不赔free of payment settlement 免付款交收free on board price [f.o.b. price] 离岸价格；船上交货价free surplus 自由盈余；未指定用途的盈余freehold 不动产所有权；永久产权freely convertible 可自由兑换freezing order 冻结令French Banking Commission 法国银行业监察委员会French Franc [FRF] 法国法郎fringe benefit 附带利益fringe market 外围市场frozen provision 冻结款项frustrating effect 破坏性影响FTSE-100 Index 金融时报100指数fuel duty 燃油税Fuji Bank Limited 富士银行Fuji International Finance （HK）Limited 富士国际财务（香港）有限公司Fukuoka City Bank，Limited 福冈城市银行Fukuoka City Finance Limited 冈都市财务有限公司Fukuoka Finance International Limited 冈财务国际有限公司full consideration 十足代价full contracting party 正式缔约国；正式缔约成员full cost price 十足成本价full member 正式会员；正式成员full open market price 十足公开市价full price 十足价格full return of contribution 发还全部供款full valuable consideration 十足有值代价full year 全年full year cost 全年经费；全年费用fully deductible 可全数扣税fully paid-up capital 已缴足股款的股本fully paid-up share 已缴足股款的股份fully secured 有十足抵押functional analysis 用途分析；功能分析fund 基金；资金fund accounting basis 基金会计基准fund credited 记入基金fund expenditure 基金开支fund levy 基金征费fund management 基金管理fund of funds 综合基金fund on account sought 申请临时拨款fund revenue 基金收入fund warrant 基金支付令fundamental analysis 基本因素分析；基础分析funded debt 长期债款；长期借款funding 经费；资金funding cost 集资成本funding mismatch 资金错配funds employed 运用资金额funeral expenses 殡殓费further sum 额外款项future dividend 未来股息future earnings 未来入息future expenses 未来开支futures broker 期货经纪Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕futures contract 期货合约futures contract in interbank interest rate 银行同业拆息期货合约futures contract value 期货合约市值；期约市值futures crossing procedure 期货对盘程序futures dealer 期货交易商futures exchange company 期货交易所futures general clearing dealer 期货通用结算交易商futures individual clearing dealer 期货独立结算交易商futures introducing broker 期货介绍经纪futures market 期货市场futures non-clearing dealer 期货非结算交易商futures trading 期货交易futures trading adviser 期货交易顾问net assessable income应评税入息实额net assessable profit应评税利润实额net assessable value应评税净值net assets净资产；资产净值net assets increase资产净值的增长net assets value [NAV]资产净值net balance净余额net balance of capital movement资金流动净额；资金流动净差额net basis净额基准net book value帐面净值net borrower净借方；净借贷的一方net capital资本净值；资本净额net cash balance现金结余净额net chargeable income应课税入息实额net claims paid已偿付申索净额net clearing balance净结算差额net commission payable须付的佣金净额net cost净成本；成本净额；费用净额net currency translation difference 外币折算净差额net deficit净额赤字net earnings净收益；净盈利net equity权益净额net estate净遗产net exchange loss兑损失净额net export of services出口服务净额net external balance对外贸易净差额net favourable balance顺差净额net flow of fund资金流动净额net indebtedness净负债额net inflow of fund资金流入净额net insurance liabilities保险负债净额net interest margin净利率差距net interest paid实付利息net liabilities净负债；负债净额net open position未平仓合约净额net operating profit营业纯利；营业净利net outflow of fund资金外流净额net output净产出；净产值；净产量net payment支出净额net position持仓净额net price净价格；实价net proceeds净收入net profit纯利net profit after taxation税后纯利net provisional tax暂缴税实额net public financial assets政府金融资产净值；政府财务资产净值net rate of exchange净汇率net realizable value可变现净值net realization净变现额net receipt净收入；收入净额net reinsurance premium再保险保费净额net rent租金净额net residue净余额net savings节省款项净额；节省开支净额；节省净额net spot foreign currency position外币现货净额net sum净款额net supply供应净额net tangible assets有形资产净值net total income入息实额；收入实额net transfer to fund拨入基金的款项净额net underwriting commitment包销承担净额net unfavourable balance逆差净额net value净值net worth净值；资产净值net/gross ratio净额／总额比率netting净额结算New Airport Division [Economic Services Bureau]新机场部〔经济局〕new capital account commitment非经常帐新承担额new capital account subhead非经常帐新分目new capital account subventions subhead非经常帐资助金新分目；非经常帐下的资助金新分目new commitment新承担额；新承担项目new commodity新商品New Companies Section [Companies Registry]新公司注册组〔公司注册处〕new grant新增补助金new issue account新股发行帐户new issue of shares发行新股new money新增款项；新注入的资金new non-recurrent commitment非经常开支新承担额new other non-recurrent subhead其他非经常开支新分目New Products Committee [Hong Kong Futures Exchange Limited] 新产品委员会〔香港期货交易所有限公司〕new recurrent account subhead经常帐新分目new recurrent account subventions subhead经常帐资助金新分目；经常帐下的资助金新分目new special expenditure subhead特别开支新分目New Taiwan Dollar [TWD]新台币New York Cotton Exchange, Inc.纽约棉花交易所有限公司New York Futures Exchange纽约期货交易所New York Mercantile Exchange [NYMEX]纽约商品交易所New York Produce Exchange, Inc.纽约农产品交易所有限公司New York Stock Exchange纽约证券交易所New Zealand Futures and Options Exchange新西兰期货及期权交易所New Zealand Stock Exchange新西兰证券交易所newly authorized fund新认可的基金newly authorized trust新认可的信托newly formed trust新成立的信托next day net settlement system翌日净额交收系统Next Step--Hong Kong as a Financial Risk Management Centre, The 《向前迈进──香港稳居金融风险管理中心的地位》night depository夜库Nikkei Index日经指数Nikkei Stock Average日经平均指数nil-paid share未缴股款的股份Nishi-Nippon Bank, Ltd.西日本银行Nishi-Nippon Finance (Hong Kong) Limited西日本财务（香港）有限公司N.M. Rothschild & Sons (Hong Kong) Limited洛希尔父子（香港）有限公司no-loss level无亏损水平nominal account名义帐户；虚帐户nominal amount面额；象征式款额nominal and effective exchange rates for the Hong Kong dollar港元的名义及实际汇率nominal capital名义资本nominal consideration象征式代价nominal earnings名义收益；名义入息额；理论上入息额nominal increase名义上增加；理论上增加nominal price虚价；名义价格；按盘价nominal share capital注册股本；名义股本nominal value面值；名义值；票面值；理论上价值Nominating Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong KongLimited]提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕nominee代名人nominee account代名人户口non-acceptance不承兑non-bank investor非银行投资者non-banking sector银行以外的机构non-bankruptcy certificate非破产证明书non-business day非营业日non-capitalization weighted index非资本值加权指数non-cash acquisition非现金投资所得的资产non-cash assets非现金资产non-cash-limited subhead没有现金支出限额的分目non-certificated share无证书股份non-clearing member非结算会员non-collateralized derivatives warrant非抵押衍生认股权证non-conforming tender不符合要求的投标non-consumption item非消费项目non-cumulative redeemable preference share 非累积的可赎回优先股non-dealing partner非经营合伙人non-discretionary account非全权委托户口；非全权代客买卖帐户non-distributable reserve不可分配的储备金non-essentials非必需品non-executive director非执行董事；非执行理事non-interest-bearing certificate of indebtedness 无息负债证明书non-interest-bearing debt securities无息债务证券non-interest-bearing note无息票据non-interventionism不干预政策non-investment-linked life insurance policy非与投资挂钩的人寿保单non-liquid form of deposit定期存款non-listed company非上市公司non-member shareholder非会员股东non-monetary gold非货币黄金；非作货币用途的黄金non-negotiable bill of lading不可转让提单；非流通提单non-negotiable, non-interest-bearing promissory note 不可转让的无息期票non-OECD stock market非经济合作及发展组织国家的证券市场non-payment不缴付；不付款non-performing assets非营运资产non-performing loan非营运贷款；不履约贷款non-profit-distributing body非分配利润的组织non-profit-making非牟利non-proportional treaty非比例协约non-proportional treaty reinsurance非比例协约再保险non-realizable savings不可变现的节省额non-recourse debt无追索权债项non-recurrent cost非经常费用non-recurrent expenditure非经常开支non-recurrent grant非经常补助金non-recurrent revenue非经常收入non-resident corporation非本地注册的公司；非本地注册的法人团体non-resident institution非驻港机构non-subsidy principle无津贴原则non-tradables非贸易品non-unit liabilities非单位负债non-voting share无表决权股份non-works capital expenditure基本工程外的非经常开支Nordic Investment Bank北欧投资银行normal expenditure正常开支normal fidelity insurance一般忠诚保险normal value正常价值Norwegian Krone [NOK]挪威克郎nose dive暴泻not negotiable不可转让not trading for profit非牟利notarial act of honour公证承付notary公证人note票据；纸币；钞票note issuance facility票据发行融通note issue纸币发行；发钞note issue mechanism发行钞票机制Note Security Fund纸币保证基金note-issuing bank发钞银行Notes on Computation of Salaries Tax/Personal Assessment 有关薪俸税／个人入息课税计算办法说明Notice for Payment of Provisional Tax暂缴税缴纳通知书Notice for Recovery of Tax追收税款通知书notice of a trust信托通知notice of additional assessmentNotice of Adjudication of Proof of Debt裁定债权通告notice of assessment评税通知书Notice of Assessment and Demand for Additional Tax评定及缴纳补加税款通知书Notice of Assessment and Demand for Tax评税及缴纳税款通知书Notice of Assessment for Property Tax物业税评税通知书Notice of Change of Particulars更改注册事项通知书Notice of Change of Registered Office更改注册办事处通知书Notice of Correction to the Valuation List更正估价册通知书Notice of Deletion删除估价册内物业通知书notice of demand付款通知书notice of deposit有关缴存款项的通知notice of dishonour不兑现通知notice of intended dividend有关拟宣布摊还债款的通知Notice of Intended Payment to Creditors and Intended Application to Recission of ReceivingOrder拟发还偿款予债权人及拟申请撤销接管令通告Notice of Intention to Amend Valuation List拟修正估价册记录通知书Notice of Intention to Assess Additional Tax拟评定补加税的通知书Notice of Interim Valuation临时估价通知书notice of objection反对通知书Notice of Personal Assessment个人入息课税通知书Notice of Rateable Value应课差饷租值通知书Notice of Revised AssessmentNotice of Situation公司更改地址通知书notice of transfer转让通告Notice of Valuation估价通知书notifiable interest须申报的权益notifiable transaction须予公布的交易noting of bills汇票的拒付记录notional annual mid-point salary [NAMS]按薪级中点估计的年薪值notional annual mid-point salary committed 已拨用的按薪级中点估计的年薪值notional annual mid-point salary spent已动用的按薪级中点估计的年薪值notional annual salary cost at mid-point按薪级中点估计的年薪开支notional cost估计费用；名义成本notional mid-point cost估计的中点费用novation债务更替文件nugatory expenditure不必要开支number of cash-sweep chances现金彩票活动的中彩机会的数目number of cash-sweep tickets sold现金彩票活动售出的彩票数目numbered ticket号码彩票待续..................Nagoya Stock Exchange名古屋证券交易所naked short selling无担保沽空；无担保卖空Nanyang Commercial Bank Limited南洋商业银行有限公司Nanyang Finance Company Limited南洋财务有限公司narrow definition of money狭义货币供应narrow margin arbitrage低利套汇；薄利套汇narrower profit margin较小利润幅度narrowing of spread收窄息差national accounting国民经济核算national accounts国民帐户；国民核算national accounts framework国民经济核算架构National Association of Securities Dealers [United States]全国证券交易商协会〔美国〕National Association of Securities Dealers Automated Quotations [United States] 全国证券交易商自动报价协会〔美国〕National Australia Bank, Limited澳洲国民银行National Automated Payment System [NAPS] [China]国家自动支付系统〔中国〕National Bank of Canada加拿大国家银行National Bank of Pakistan巴基斯坦银行National Commercial Bank Limited浙江兴业银行national income国民收入national income account国民收入帐户National Institute of Economic and Social Research国立经济及社会研究所national insurance contribution [United Kingdom]国民保险供款〔英国〕National Market System [United States]全国市场系统〔美国〕National Measurement Accreditation Service [NAMAS] [United Kingdom]国家计量认可服务处〔英国〕National Westminster Bank plc国民西敏寺银行NationsBank, National Association美国众国银行native bank order本地银行付款令票nature of business业务性质near money近似货币；准货币near monopoly近乎专利；近乎垄断Nedcor Asia Limited莱利亚洲有限公司negative factor利淡因素；不利因素negative growth负增长negative interest负利息negative interest rate负利率negotiable可转让；可流转negotiable bill of lading可转让提单；流通提单negotiable certificate of deposit [NCD] 可转让存款证negotiable debt instrument可转让债务票据negotiable instrument可转让票据；可流转票据negotiable letter of credit可转让信用证；流通信用证negotiable paper可流转的票据negotiable securities可流转证券negotiable security可流转的抵押品negotiating bank议付银行net净额；净值；实额net additional allowance额外免税实额net admissible assets可接纳资产净值net aggregated value of an estate 遗产总值净额net amount净额The end.。