财经词汇W
财经英语单词汇总
现代金融业务第一、二章单词第一章中国金融业概述汉译英1. 资源配置 resource allocation2. 国民支付体系 national payment system3. 宏观经济管理 macro-economic management4. 股份制银行 share equity bank5. 可兑换性 convertibility6. 防范并化解金融风险 prevent and dissolve financial risk7. 经常项目 current account8. 反洗钱 anti-money laundering9. 资产负债表 balance sheet10.市场基础设施 market infrastructure11.公司治理 corporate governance12.特定风险 particular risk13.国库券 treasury bond14.监事会 supervisory board15.董事会 board of directors16.金融创新 financial innovation17.证券交易所 stock exchange18.中间业务 intermediary services19.不良贷款 non-performing loan20.审慎监管 prudential supervision21.网上银行 on-line banking22.信息披露 information disclosure23.五级贷款分类制度 five-category loan classification system24.资本充足率 capital adequacy ratio25.产权结构 equity structure26.清算程序 liquidation procedure27.拖欠贷款 delinquent loan28.二级市场 secondary market29.大数法则 law of large numbers30.国有企业 state-owned enterprises 31保险费 insurance premium32.可保险利益 insurable interest33.并购 merger and acquisition34.同业市场 inter-bank market35.金融中介 financial intermediary36.索赔 make claims37.理赔 cover claims38.共同基金 mutual fund39.衍生产品市场 derivative market英译汉1. mortality table 生命表2. morbidity table 健康表3. profit-seeking firms 营利性企业4. real economy 实体经济5. financial institution 金融机构6. self-discipline 自律7. bond market 债券市场8. securities firms 证券企业9. fiscal deficit 财政赤字10.strategic investor 战略投资者11.recapitalization 再次注资12.profitability 营利性13.personal banking 私人银行业14.financial consulting 财务咨询15.universal banking 全能银行业16.loan portfolio 贷款组合17.the Basel Committee 巴塞尔委员会18.insolvent 资不抵债19.the core principle 核心原则20.the Capital Accord 资本协议21.cross-border 跨境22.institutional building 制度建设23.futures market 期货市场24.coupon 息票25.redemption 赎回26.listed company 上市公司27.subscribing 认购28.reserve 准备金29.policyholder 投保人30.the insured 被保险人31.profit-seeking 营利32.allocation of financial resources 金融资源配置33.monetary policy 货币政策34.real economy 实体经济35.payment mechanism 支付机制36.aggregation 汇总37.diversification 多样化38.current account 经常项目39.infrastructure 基础设施40.self-discipline 自我约束41.money laundering 洗钱42.re-capitalize 再次注资43.incentive 激励44.license 许可证45.profitability 盈利性46.expertise 专门知识47.intermediary services 中间业务48.portfolio （投资）组合49.banking supervision 银行监管50.loan classification 贷款分类51.professional 专业的52.delinquencies 拖欠53.transparency 透明度54.bankruptcy 破产55.default 违约56.restructuring 重组57.secondary market 二级市场58.redemption 赎回59.verification system 核实制度60.policyholder 投保人61.premium 保险费62.the insured 被保险人w of Large Numbers 大数法则64.claims 索赔65.morbidity table 健康表66.mortality table 生命表67.accident 事故68.M&A (mergers and acquisitions) 并购69.globalization 全球化70.E-commerce 电子商务71.integration 一体化72.broker 中间商，掮客73.deregulation 放松管制74.innovation 创新75.liquidity 流动性术语解释1. OTC 场外（交易）2. NPL 不良贷款3. the ICBC 中国工商银行4. the ABC 中国农业银行5. the PBC 中国人民银行6. WTO 世界贸易组织7. RMB 人民币8. CBRC 中国银行业监督管理委员会9. CIRC 中国保险业监督管理委员会10.CSRC 中国证券业监督管理委员会11.IPO 首次公开（私募）发行D 美元13.ETF 交易所买卖基金14.LOF 上市开放式基金15.SAR 特别行政区16.SOE 国有企业17.T-bond 国库券，国债18.the BC 中国银行第二章银行业与金融机构监管汉译英1. 存款保险基金 deposit insurance fund2. 会计准则 accounting principle3. 预编财务报表 pro forma financial statement4. 收入表 income statement5. 坏账计提 bad debt provision6. 逾期贷款 overdue loans7. 留存收益 retained earning8. 补救措施 remedial measures9. 现金流 cash flow10.核心资本 core capital11.现场检查 onsite examinations12.杠杆率 leverage ratios13.监管当局 regulatory authorities14.信誉风险 reputation risk15.操作风险 operational risk16.一般公积金 general reserves17.税负 tax liabilities18.损益表 profit and loss statement19.附属成本 supplementary capital20.净值 net worth21.风险加权资产 risk-weighted assets22.信用风险 credit risk23.一般储蓄 general provision24.法定准备金 reserves required by law25.合规 compliance26.稳健性 soundness27.税收申报表 tax returns28.章程 statute29.工作日 working day30.法人 legal person31.关乎公共利益 vested in the public interested rationale32.保险人资不抵债 insurer insolvency33.保险费率 insurance rates34.公众信心 public confidence35.现金红利 cash dividend36.预期收益 expected earning37.流动性紧张 tight liquidity38.资本协议 capital accord39.市场中介 market intermediation40.公司债券 corporate bond41.放贷程序 credit-granting procedure42.综合评级 composite rating43.算数平均数 arithmetic average44.贷款审批 loan approval45.会计处理 accounting treatment英译汉1. public good 公共物品2. moral hazard 道德风险3. core principles 核心原则4. base capital 基础资本5. off-balance sheet exposures 表外风险敞口6. outstanding loans 未偿贷款7. bridge bank 过渡银行8. regulatory report 监管报告9. lender of last resort 最后贷款人10.share premium 股份溢价11.good will 商誉12.hybrid capital instrument 混合资本工具13.time deposit 定期存款14.liquefiable assets 流动性资产15.credit authorization 授信16.liaison 联系17.creditability 信誉度18.contingent liabilities 或有债务19.express option 明示选择权20.highly geared 高负债率21.substandard 次级22.marginal capitalization 边际资本化23.scrap value 残值24.outstanding position 未结头25.banking license 银行执照26.paid capital 实付资本27.exchange 汇票28.buyout 买断29.securitization 证券化30.cost effective 成本效益31.corporate initiation 公司首创32.on site examiner 现场监管者pensation 赔偿术语解释1. P&A: Purchase &Assumption 购买与承担交易2. UBPR: Uniform Bank Performance Report 标准银行业绩报告3. OCC: Officer of Currency Comptroller 货币监理署4. CFA: China Futures Association 中国期货业协会5. CSA: China Securities Association 中国证券业协会6. CAMELS: Capital ,Asset quality, Management, Earnings, Liquidity and Sensitivity for market risk 骆驼“评级体系”7. ROCA: Risk management, Operational control, compliance and assetquality “ROCA”评级体系8. IRB: Internal rating-based 内部评级基础。
财经英语词汇表
Short-Term Notes 应付票据/借款 Payable/short-term borrowings Payroll Liabilities/accrued 应付职工薪酬 salaries/salary payable Current Tax Payable 应付税款 liabilities other accrued liabilities 其他应付费用 Unearned Revenues/deferred 预收账款/递延收入/ revenues/revenues collected 未确认收入 in advance Current 长期负债的短期 Portion/installment/maturity of 到期部分 Long-Term Debt Notes payable longTerm liabilities Bonds Payable Discount on Bonds Payable Premium on Bonds Payable Common stock preferred stock equity Additional paid-in capital Retained earnings （cash/stock） Dividend Sales/sales Revenue Service revenue Cost of goods sold Advertising/Selling/Marketing Expense Administrative/General expense Depreciation Expense Amortization Expense Bad/uncollectible/doubtful Debt Expense Miscellaneous Expense income stateme nt 应付票据 long-term debt 应付债券 债券折价 债券溢价 普通股 优先股 资本公积 未分配利润 股利分配 销售收入 服务收入 销售成本 销售费用 管理费用 折旧费用 摊销费用 坏账费用 杂费 Operating expense Gross profit
财经行业词汇
财经行业词汇阿尔法 alpha (market alpha)阿姆斯特丹证券交易所 amsterdam stock exchange安慰函 comfort letter按公式计算的摊还方法 formulae based amortization按市值计价 mark-to-market奥克兰证券交易所 auckland stock exchange奥斯陆证券交易所 oslo stock exchange澳大利亚期权交易所 australian options market澳大利亚证券交易所 asx澳大利亚证券交易所 australian stock exchange巴黎cac指数 cac巴黎证券交易所 paris bourse巴黎证券交易所期货市场 marche des options negociables de la bourse de paris包销 underwriting包销商 underwriter保兑银行 confirming bank保兑银行 confirming bank保管机构 custodian保密协议 confidentiality agreement保险库 strong room, vault保险库 strong room, vault保证金 margin报价商 market maker抱观望态度投资者 sidelined investors贝他(系数) beta (market beta)备兑认股权证 covered warrant备考报表 proforma备用信贷 credit line背靠背外汇协议 back to back fx agreement本地银行 local bank本地银行 local bank本金 principal本票 promissory note比较基准 benchmark标准普尔 s&p标准普尔 standard & poor标准普尔500种股份指数 s&p 500 index波动 volatility不得赎回直至到期(债券结构之一) bullets不动产投资信托公司 real estate investment trusts 不动产投资信托公司 reits不附息票 ex-coupon不记名股票 bearer stock不交收 non-deliverable不可撤消信用状 irrevocable letter of credit不可赎回 non-callable不良贷款 non-performing loans不良贷款 npls布鲁塞尔证券交易所 brussels stock exchange簿记 bookkeeping簿记 bookkeeping簿记员 bookkeeper簿记员 bookkeeper财务顾问 financial advisor财务管理 financial management财务预测 financial forecast财务预算外 off-budgetary财务总监 cfo采矿权 exploitation right采矿许可证 exploitation license残值 residual value策略投资 strategic investment, strategic investor差额; 差价 spread拆开证券 stripped securities长仓 long (position)长期持股优惠 long-term shareholding (loyalty) incentive长期供应协议 long-term supply agreement长期性 secular偿债基金 sinking fund厂房 plant场外交易 otc场外交易 over-the-counter超额配售选择权(参见greenshoe栏目) over-allotment option 超额认购 over-subscription撤离费 back-end load成本 cost成本垫支贷款 cost overrun loans成本会计 cost accounting成本会计 cost accounting成分股 constituent stock成交量 volume成熟市场 mature market呈报前机密性审核 confidential pre-filing review承兑银行 merchant bank, accepting bank承兑银行 merchant bank, accepting bank承销银团 underwriting syndicate惩罚/罚金条款 penalty provision持票人 bearer冲刺期 sprint period出市经纪 floor broker出售/认沽期权 put option初次公开发行 ipo初次转换溢价 initial conversion premium 除权 x/r (ex-rights)除息 x/d (ex-dividend)除证 x/w (ex-warrants)储蓄信贷银行 member bank, credit bank 储蓄信贷银行 member bank, credit bank 储蓄银行 savings bank储蓄银行 savings bank传统上限 conventional cap创业资金 venture capital垂直式合并 vertical merger纯债券 vanilla bonds次级按揭 junior mortgage次级债务 subordinated debt次平值 subpar促销 marketing存货 inventory存款证 cd存款证 certificate of deposit存续期间 duration大板证券交易所 osaka securities exchange 大额交易 block trade大通银行 chase bank大通银行 chase bank代收银行 associate banker of collection代收银行 associate banker of collection待处理固定资产损失 fixed asset losses in suspense贷款人 lender单方面/双边协议 unilateral/bilateral agreement单位信托 unit trust单一业务公司 pure play当日指令 day order到期 maturity到期收益 (率) yield to maturity到期收益(率) ytm道琼斯工业平均指数 djia道琼斯工业平均指数 dow jones industries average index德国联邦银行 bundesbank德国期货交易所 deutsche terminborse德国证券及衍生工具交易所 deutsche borse ag德国综合指数 dax登记声明 registration statement等价税则 equitable tax system等价税则 equitable tax system低于平值 below par底线 bottom line抵押式摊还法 credit foncia amortization抵押银行 mortgage bank, building society抵押银行 mortgage bank, building society地方收费公路基楚设施指数local toll collecting highway infrastructure index递延费用 deferred charges递延税项 deferred tax递延资产 deferred asset第二代期权组合（设回报上或下限） exotic option电汇 t/t电汇 telegraphic transfer电脑化会计 computerized accounting电脑化会计 computerized accounting电子商务 e-commerce掉期 swap掉期期权 swaption定价区间（发行） price range定价谈判 price talk东方汇理银行 banque de i'indochine东方汇理银行 banque de i'indochine东京谷物交易所 tokyo grain exchange东京国际金融期货交易所 tokyo international financial futures exchange东京原糖交易所 tokyo sugar exchange东京证券交易所 tokyo stock exchange东南亚国家联盟(东盟) asean董事承诺 directors' undertakings董事会 board of directors冻结 moratorium短期买卖债券 loose bond短期投资 liquid investment短期循环信用状 short-term revolving letter对冲;套保 hedging对冲基金 hedge fund对手的信贷风险 counterparty credit exposure对帐单 bank statement对帐单 bank statement多边净额 multi-lateral netting多伦多期货交易所 toronto futures exchange多伦多证券交易所 toronto stock exchange额外酬金 praecipium二级发行 secondary offering发行币银行 bank of issue, bank of circulation发行币银行 bank of issue, bank of circulation发行份额/部分 tranche发行人 issuer法定股本 authorized capital法国国际期货及期权市场marche a terme international de france法国国际期货及期权市场 matif法兰克福证券交易所 frankfurt stock exchange法律顾问意见书 counsel's opinion法人股 legal persons shares法人优惠名单/保留户 pot names反垄断 antitrust泛欧证券交易所 pan-european stock exchange非经常项目 extraordinary item非经营收入 non-operating income非农业人员收入数据 non-farm payroll data费城证券交易所 philadelphia stock exchange分户帐 subsidiary ledger分户帐 subsidiary ledger分配 allocation分期或分多个份额发行 multi-tranche offering风险权重 risk rated ratio风险因素 risk factor风险值 value-at-risk封闭式基金 closed-end fund封锁期 blackout period浮动股本回报 (率) variable equity return浮息票据 floating rate note浮息票据 frn福利基金; 公益金 public welfare fund付款银行 paying bank付款银行 paying bank附收益参与权利的次级债务subordinated debt w/ revenue participation rights复合年增长率 cagr复合年增长率 compound annual growth rate复合现金流 complex cash flow复印本 xerox副承销商 co-manager副主承销 co-lead manager改组 restructuring杠杆比率 leveraged rate杠杆买断交易 lbo杠杆买断交易 leveraged buy out哥本哈根证券交易所 copenhagen stock exchange更次一级公司债 second junior subordinated debenture工商统一税 industrail and commercial consolidated tax工商银行 industrial and commercial bank工商银行 industrial and commercial bank公共关系(公关) pr公共关系(公关) public relations公共会计 public accounting公共会计 public accounting公开呈报 public filing公开上市挂牌上市 public listing公平交易 arm's length transaction公司化 corporatization公司融资公司财务 company finance公司授权/委任书 certificate of incumbency公司章程 articles of association公债 public bond公债 public bond供股（集资） right issue供销合作社 supply and marketing cooperatives 共同基金 mutual funds共同及连带责任 joint and several liabilities估值 valuation沽出实收利息 yield to put沽空 short (position)股本股权股票 equity, equities股本回报（率） return on equity股本回报（率） roe股本作垫 equity cushion股东价值 shareholder value股份有限公司 joint stock company股票 stock, share股票 shares股票 stocks股票 stock, share股票交易商 stock trader, stock trading股票交易所 stock exchange股票交易所 stock exchange股票交易所(法文) bourse股票经纪 stock broker股票市场 stock market股息 dividend固定收益 fixed income关联公司 affiliated company关联交易 connected transaction关税及贸易从协定 gatt关税及贸易从协定 general agreement on tariffs & trade管理层买断交易 management buy-out, mbo管理人员研讨会 management seminar, management tools 管理最佳做法 management best practice惯例和用法 customs & usages国际标准化组织international organization for standardization国际标准化组织 iso国际会计准则 ias国际会计准则 international accounting standards国际货币基金 imf国际货币基金 international monetary fund国际货币市场 imm国际货币市场 international monetary market国际货币制度 international monetary system国际货币制度 international monetary system国际结算银行 bank for international settlements国际结算银行 bis国际融资 international finance国际市场 international market国际收支 international balance of payment国际收支 international balance of payment国际信托投资公司(国投公司) international trust & investment corp.国际信托投资公司(国投公司) itic国家股 state shares国家信用评级 sovereign rate国家预算 national budget国家预算 national budget国家资产作价入股 conversion of state assets into state shares 国家自动支付系统(中国) naps国家自动支付系统(中国) national automated payment system国库券 treasury bill国库券 treasury bill国库债券 treasury国库债券条子 treasury strips国民生产总值 national gross product国民生产总值 national gross product国民生产总值 gnp国民生产总值 gross national product国内合资格机构投资者domesitc qualified institutional investor国内合资格机构投资者 dqii国内生产总值 gdp国内生产总值 gross domestic product国内银行 domestic bank国内银行 domestic bank国外银行 overseas bank国外银行 overseas bank国有企业 soes国有企业 state-owned enterprise含沽出期权式结构 premium put structure韩国证券交易所 korea stock exchange韩国综合指数 korea composite index合并和收购 mergers & acquisitions, m&a合并与收购 m&a合格本地机构投资者 qdii合格本地机构投资者qualified domestic institutional investor合格机构买家/投资者 qib合格境外机构投资者 qfii合格境外机构投资者 qualified foreign institutional investor 合营企业 joint venture合约性合作/合资经营 contractual joint venture合资格机构买家/投资者 qualified institutional buyer合资格投资者 accredited investors合资银行 joint venture bank合资银行 joint venture bank合作银行 credit union合作银行 credit union恒生指数 (香港) hang seng index恒生指数(恒指)(香港) hsi恒生中国企业指数 (香港) hang seng china enterprise index 恒生中国企业指数(香港) hscei红股 bonus share宏观经济 macroeconomic后勤办公室 back office后市 after-market后续发行 follow-on offering互联网内容供货商 icp互联网内容供货商 internet content provider互助储蓄银行 mutual savings bank互助储蓄银行 mutual savings bank花旗银行 national city bank of new york花旗银行 national city bank of new york坏帐 bad debts坏帐 bad debts环(境)保(护) environmental protection环境废物 environmental waste黄金储备 gold reserve黄金储备 gold reserve回拨/增加本地公开发行份额通知 clawback notification 回购 buy-back汇兑银行 exchange bank汇兑银行 exchange bank汇丰银行 hongkong shanghai banking corporation 汇丰银行 hongkong shanghai banking corporation 混合上限 hybrid cap或有负债 contingent liability货币贬值 devaluation货币贬值 devaluation货币掉期 currency swap货币购买力 the purchasing power of money货币购买力 the purchasing power of money货币化 monetize货币流通量 money in circulation货币流通量 money in circulation货币期权 currency option货币增值 revaluation货币增值 revaluation机构投资者 institutional investor机密呈交 confidential submission基点 basis point基点 bp (basis point)基金管理 fund management基准掉期 basis swap基准利率 base rate基准日 base day吉隆坡证券交易所 kuala lumpur stock exchange即期汇票 sight draft集团/联合大企业/多业公司 conglomerate加权平均资金成本 wacc加权平均资金成本 weighted average cost of capital家宅贷款银行 home loan bank家宅贷款银行 home loan bank价格 price价格变动单位 tick size价内（期权） in-the-money价外 out-of-the-money价值基金 value fund间接（三角）套汇 indirect exchange间接（三角）套汇 indirect exchange间接成本 overhead cost建立投资者购股意愿档案 bookbuilding建设银行 construction bank建设银行 construction bank建造 boot建造 bot建造 build, own, operate and transfer建造、经营、转让 build, operate and transfer建造/设备供应-服务/维修 bssm建造/设备供应-服务/维修 build/supply-service/maintain 交叉货币利率掉期 cross currency interest rate swap交割 settlement交通银行 bank of communications交通银行 bank of communications街道储蓄所 neighborhood savings bank, bank of deposit 街道储蓄所 neighborhood savings bank, bank of deposit 洁净价 clean price结构融资 structured financing结构债券 structured bond结余 surplus结余 surplus借壳上市 back-door listing金融服务 financial services金融市场 money (financial) market金融市场 financial markets, financial products金融市场 money (financial) market金融信托公司 financial trust金融信托公司 financial trust尽职调查 due diligence进出口银行 import and export bank (eximbank)进出口银行 import and export bank (eximbank)进口关税 import tariff进口配额 import quota经办费 management fee经纪 broker, broking, brokerage house经纪人 broker经纪人 broker经济繁荣 conomic boom经济繁荣 conomic boom经济复苏 economic recovery经济复苏 economic recovery经济合作及发展组织(经合组织) oecd经济合作及发展组织(经合组织) organization for economic co-operation and development经济衰退 economic recession经济衰退 economic recession经济危机 economic crisis经济危机 economic crisis经济萧条 economic depression经济萧条 economic depression经济周期 economic cycle经济周期 economic cycle经营金融业务许可证 financial business operation permit经营利润 operating profit/margin经营外汇业务许可证foreign exchange business operation permit净收入 net income竞价市场 auction market绝缘防范 ring-fencing开证银行 issuing bank, opening bank开证银行 issuing bank, opening bank看好行情 bullish可赎回债券 callable bond可退回债券 putable bond可延期债券 extendible bonds可转换债券 convertible bonds课税的州政府债券 taxable munis空壳公司 shell company空头支票 bounced cheque空头支票 dishonoured cheque控股公司 holding company控股权/权益 controlling stake/interest扣押 lien垃圾债券 junk bond蓝筹股 blue chips勒束式期权组合 strangle类似信用融资 quasi-credit fiancings立项 project approval利率掉期 interest rate swap利率上下限 collars利用率 utilization rate联办矿 jointly operated mines联邦公开市场委员会 fomc联名帐户 joint account联席全球协调人 joint global coordinator联系汇率制度 linked exchange rate system 良好贷款 performing loan谅解备忘录 memorandum of understanding 谅解备忘录 mou临时贷款/过渡贷款 bridging loan零和游戏 zero-sum game零券息债券 zero coupon bonds另类投资 alternative investment流动比率 current/liquid ratio流动收息权利票据 liquid yield option note 流动收息权利票据 lyon流动性 liquidity垄断/独占企业 monopoly enterprise路演 roadshow履约保证 performance bond履约不足赔偿金 performance buydowns绿鞋 greenshoe伦敦国际金融期货及期权交易所 liffe伦敦国际金融期货及期权交易所 london international financial futures and options伦敦金融时报指数 (又称富时指数) ftse index伦敦金属交易所 london metal exchange伦敦期权市场 london traded options market伦敦期权市场 ltom伦敦商品交易所 london commodity exchange伦敦银行同业拆放利率 london interbank offer rate伦敦银行同业拆借利率 libor伦敦证券交易所 london stock exchange伦敦证券交易所 lse马德里证券交易所 madrid stock exchange马卡地证券交易所 makati stock exchange马尼拉证券交易所 manila stock exchange买方分析员 buy-side analyst买方信贷（进口） buyer's credit买入认购权 long call买入认沽权 long put买远期 long forward 责任编辑: dotranslation 参与评论。
常见财经术语
财经术语CPI是居民消费价格指数（consumer price index）的简称，是一个反映居民家庭一般所购买的消费商品和服务价格水平变动情况的宏观经济指标。
PPI是生产者物价指数（Producer Price Index）的简称，是衡量工业企业产品出厂价格变动趋势和变动程度的指数，是反映某一时期生产领域价格变动情况的重要经济指标GDP即国内生产总值,是指在一定时期内（一个季度或一年），一个国家或地区的经济中所生产出的全部最终产品和劳务的价值，常被公认为衡量国家经济状况的最佳指标。
基尼系数（Gini coefficient），是20世纪初意大利经济学家基尼，根据劳伦茨曲线所定义的判断收入分配公平程度的指标。
在0和1之间，越接近0就表明收入分配越是趋向平等，反之，收入分配越是趋向不平等。
按照国际一般标准，0.4以上的基尼系数表示收入差距较大，当基尼系数达到0.6以上时，则表示收入差距很大。
购买力平价（Purchasing Power Parity，简称PPP），又称相对购买力指标，是一种根据各国不同的价格水平计算出来的货币之间的等值系数，使我们能够在经济学上对各国的国内生产总值进行合理比较，这种理论汇率与实际汇率可能有很大的差距。
三次产业分类法：第一产业为农业，包括农、林、牧、渔各业；第二产业为工业，包括采掘、制造、自来水、电力、蒸汽、热水、煤气和建筑各业；第三产业分流通和服务两部分，共4个层次：①流通部门，包括交通运输、邮电通讯、商业、饮食、物资供销和仓储等业。
②为生产和生活服务的部门，包括金融、保险、地质普查、房地产、公用事业、居民服务、旅游、咨询信息服务和各类技术服务等业。
③为提高科学文化水平和居民素质服务的部门，包括教育、文化、广播、电视、科学研究、卫生、体育和社会福利等业。
④为社会公共需要服务的部门，包括国家机关、政党机关、社会团体以及军队和警察等。
中央银行，简称央行，是负责该国或该一区域（如欧盟）货币政策的主体机构，通常也是一个经济共同体的唯一货币发行机构。
常用财经术语讲解
一、财政投融资1、财政投融资的概念、意义2、财政投融资的模式、融资方式3、目前财政投融资的主要项目及运作方式二、常用财经术语1、宏观经济术语：如GDP、CEO信心指数、CPI、PPI、太阳黑子理论、马尔萨斯主义、货币主义、凯恩斯主义、刘易斯拐点等。
2、金融经济术语：如金融市场、货币市场、资本市场、货币流动性M1、M2、封闭式基金、开放式基金、风险投资、IPO、再融资等。
宏观经济常用术语按照局党组和董局指示，让我把我所了解到的财经术语等给领导们汇报一下，不对之处敬请领导们指正。
宏观经济指总量经济活动，即国民经济的总体活动。
是指整个国民经济或国民经济总体及其经济活动和运行状态。
宏观经济波动往往呈周期性，由萧条→复苏→高潮的循环变动，不同经济指标的变动并不总是与总体波动步调一致，按时间不同分为：先行指标：从时间上看，总是比总体经济更早地发生转折，达到高峰或低谷的指标。
如货币供应量、股票价格指数、制造业采购经理指数(PMI)、经济景气指数等； 同步指标：在时间、波动起伏与经济波动轨迹基本一致的指标。
如GDP、工业增加值等；滞后指标：一般总是比总体经济更晚一些发生变化，达到高峰或低谷。
如固定资产投资总额、财政收入、消费品价格指数等。
在实际运用中，可以根据指标与总体经济状况变动轨迹的不同，来判断总体经济走向。
先行指标可以对将来的经济状况提供预测性的信息，主要用于判断短期经济总体的景气状况。
在宏观经济波动到达高峰或低谷前，先行出现高峰或低谷，可以利用它判断经济运行的可能走向，进行预警、监测，进而制定相应的应对措施例如，当先行指数连续几个月下降时，就有理由预测整体经济可能出现下滑。
主要有货币供应量、股票价格指数、消费品和原材料新订单等同步指标反映国民经济正在发生的情况，反映了当前的经济形势，但并不预示将来的变动。
主要包括GDP、工业增加值等滞后指标反映经济运行的转折点一般要比实际经济活动晚，用于确认经济周期波动的高峰或低谷是否已经过去。
财经类英语词汇
A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant´s report 会计师报告Accountant´s Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional T ax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent´s fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor´s certificate 核数师证明书；审计师证明书auditor´s report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A. Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of T aiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker´s acceptance 银行承兑汇票banker´s authority 银行权能banker´s book 银行簿册bankers´clearing house 银行票据交换所；银行票据结算所banker´s draft 银行本票；银行汇票banker´s order 银行付款委托书；银行本票banker´s record 银行记录Bankers Trust Company 美国信孚银行banker´s undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank´s buying rate 银行买价bank´s selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee´s 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方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。
财务英语基础词汇表
A----B1.A/P accounting period 会计期间2. A/P advise and pay 付款通知3.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 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册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/full container 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 Investment Corporation 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SMEs small and medium-sized enterprises 中小型企业SMI Swiss Market Index 瑞士市场指数SML security market line 证券市场线SMTP supplemental medium term policy 辅助中期保险SN stock number 股票编号Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了SOE state-owned enterprises 国有企业SOF State Ownership Fund 国家所有权基金sola sola bill, sola draft, sola of exchange （拉丁）单张汇票sov. sovereign 金镑=20先令SOYD sum of the year's digits method 年数加总折旧法spec. specification 规格；尺寸SPF spare parts financing 零部件融资SPQR small profits, quick returns 薄利多销SPS special purpose securities 特设证券Sq. square 平方；结清SRM standard repair manual 标准维修手册SRP Salary Reduction Plan 薪水折扣计划SRT Spousal Remainder Trust 配偶幸存者信托ss semis, one half 一半SS social security 社会福利ST short term 短期ST special treatment (listed stock) 特别措施（对有问题的上市股票）St. Dft. sight draft 即期汇票STB special tax bond 特别税债务STIP short-term insurance policy 短期保险单sub subscription; substitute 订阅，签署，捐助；代替Sun Sunday 星期日sund. sundries 杂货，杂费sup. supply 供应，供货t time; temperature 时间；温度T. ton; tare 吨；包装重量，皮重TA telegraphic address=cable address 电报挂号TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TAB tax anticipation bill （美国）预期抵税国库券TACPF tied aid capital projects fund 援助联系的资本项目基金TAF tied aid financing 援助性融资TAL traffic and accident loss （保险）交通和意外事故损失TAT truck-air-truck 陆空联运TB treasury bond, treasury bill 国库券，国库债券T.B. trial balance 试算表t.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知；待同意；待宣布；待安排t.b.d. to be determined 待（决定）TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司TC tariff circular 关税通报TC telegraph collation 校对电报T.C. traveler's check 旅行支票TCI trade credit insurance 贸易信用保险TCIC technical credit insurance consultants 技术信用保险顾问TCM traditional Chinese medicine 中国传统医学，中医TD time deposit 定期存款TD Treasury Department （美国）财政部TDA Trade Development Authority 贸易发展当局TDC technical development corporation 技术开发公司TDC Trade Development Council （香港）贸易发展局。
经济金融术语汉英对照表W-X
经济金融术语汉英对照表W-X经济金融术语汉英对照表 W-XW外部审计 external audit外国直接投资 foreign direct investment (FDI)外汇储备 foreign exchange reserves外汇调剂 foreign exchange swap外汇占款the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings 外向型经济 export-oriented economy外债 external debt外资企业 foreign-funded enterprises完善现代企业制度 to improve the modern enterprise system 完税凭证 tax payment documentation违法经营 illegal business委托存款 entrusted deposits稳步增长 steady growth稳健的银行系统 a sound banking system稳中求进 to make progress while ensuring stability无纸交易 book-entry (or paperless/less) transaction物价监测 price monitoringX吸纳流动性 to absorb liquidity稀缺经济 scarcity economy洗钱 money laundering系统内调度 fund allocation within a bank系统性金融危机 systemic financial crisis下岗工人 laid-off employees下游企业 down-stream enterprises现场稽核 on-site examination现金滞留（居民手中） cash held outside the banking system 乡镇企业 township and village enterprises (TVEs)消费物价指数 consumer price index (CPI)消费税 excise (consumption) tax消灭财政赤字 to balance the budget;to eliminate fiscal deficit 销货款回笼 reflow of corporate sales income to the banking system销售平淡 lackluster sales协议外资金额 committed amount of foreign investment新经济增长点 new sources of economic growth新开工项目 new projects;newly started projects新增贷款incremental credit; loan increment; credit growth; credit expansion新增就业位置 new jobs;new job opportunities信贷规模考核 review the compliance with credit ceilings信号失真 distorted signals信托投资公司 trust and investment companies信息不对称 information asymmetry信息反馈 feedback (information)信息共享系统 information sharing system信息披露 information disclosure信用扩张 credir expansion信用评级 credit rating姓“资”还是姓“社” pertaining to socialism or capitalism;socialist orcaptialist行政措施 administrative measures需求膨胀 demand expansion; excessive demand虚伪存款 window-dres。
财经词汇
1. 素质教育：Quality Education2. EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient3. 保险业： the insurance industry4. 保证重点指出： ensure funding for priority areas5. 补发拖欠的养老金： clear up pension payments in arrears6. 不良贷款： non-performing loan7. 层层转包和违法分包： mutlti-level contracting and illegal subcontracting8. 城乡信用社： credit cooperative in both urban and rural areas9. 城镇居民最低生活保障： a minimum standard of living for city residents10. 城镇职工医疗保障制度： the system of medical insurance for urban workers11. 出口信贷： export credit12. 贷款质量： loan quality13. 贷款质量五级分类办法： the five-category assets classification for bank loans14. 防范和化解金融风险： take precautions against and reduce financial risks15. 防洪工程： flood-prevention project16. 非法外汇交易： illegal foreign exchange transaction17. 非贸易收汇： foreign exchange earnings through nontrade channels18. 非银行金融机构： non-bank financial institutions19. 费改税： transform administrative fees into taxes20. 跟踪审计： foolow-up auditing21. 工程监理制度： the monitoring system for projects22. 国有资产安全： the safety of state-owned assets23. 过度开垦： excess reclamation24. 合同管理制度： the contract system for governing projects25. 积极的财政政策： pro-active fiscal policy26. 基本生活费： basic allowance27. 解除劳动关系： sever labor relation28. 金融监管责任制： the responsibility system for financial supervision29. 经济安全： economic security30. 靠扩大财政赤字搞建设： to increase the deficit to spend more on development31. 扩大国内需求： the expansion of domestic demand32. 拉动经济增长： fuel economic growth33. 粮食仓库： grain depot34. 粮食收购企业： grain collection and storage enterprise35. 粮食收购资金实行封闭运行： closed operation of grain purchase funds36. 粮食销售市场： grain sales market37. 劣质工程： shoddy engineering38. 乱收费、乱摊派、乱罚款： arbitrary charges, fund-raising, quotas and fines39. 骗汇、逃汇、套汇： obtain foreign currency under false pretenses, not turn over foreign owed to the government and illegal arbitrage40. 融资渠道： financing channels41. 商业信贷原则： the principles for commercial credit42. 社会保险机构： social security institution43. 失业保险金： unemployment insurance benefits44. 偷税、骗税、逃税、抗税： tax evasion, tax fraud and refusal to pay taxes45. 外汇收支： foreign exchange revenue and spending46. 安居工程： housing project for low-income urban residents47. 信息化： information-based; informationization48. 智力密集型： concentration of brain power; knowledge-intensive49. 外资企业： overseas-funded enterprises50. 下岗职工： laid-off workers51. 分流： reposition of redundant personnel52. 素质教育： education for all-round development53. 豆腐渣工程： jerry-built projects54. 社会治安情况： law-and-order situation55. 民族国家： nation state56. “台独”： "independence of Taiwan"57. 台湾当局： Taiwan authorities58. 台湾同胞： Taiwan compatriots59. 台湾是中国领土不可分割的一部分：Taiwan is an inalienable part of the Chinese territory.60. 西部大开发： Development of the West Regions61. 可持续性发展： sustainable development62. 风险投资： risk investment63. 通货紧缩： deflation64. 扩大内需： to expand domestic demand65. 计算机辅助教学： computer-assisted instruction （ CAI ）66. 网络空间： cyberspace67. 虚拟现实： virtual reality68. 网民： netizen （ net citizen ）69. 电脑犯罪： computer crime70. 电子商务： the e-business71. 网上购物： shopping online72. 应试教育： exam-oriented education73. 学生减负： to reduce study load74. “厄尔尼诺”：（EL Nino）75. “拉尼娜”：（La Nina）76. “智商”：（IQ）77. “情商”：（EQ）78. “第三产业”：（third/tertiary industry,service sector,third sequence of enterprises）79．“第四产业”：（quaternary/information industry）80．“军嫂”：（military spouse）81．“峰会”（香港译“极峰会议”）“：summit（conference）82．“克隆”：clone83．“冰毒”：ice84．“摇头丸”：dancing outreach85．“传销”：multi level marketing86．“（计算机）2000年问题”：Y2K problem（y for year, k for kilo or thousand）87．“白皮书”：white paper（不是white cover book）88．“傻瓜相机”：Instamatic（商标名，焦距、镜头均固定，被称为foolproof相机）；89．“白条”：IOU note（IOU：债款、债务，由I owe you 的读音缩略转义而来）90．“巡回招聘”：milk round（一种招聘毕业生的方式，大公司走访各大学及学院，向求职者介绍本公司情况并与报名者晤谈）。
专业财经词汇
Letter of credit ( L/C ) 信用证Lender of last resort最后货款机构Inside information内幕消息Intraday当日In the money(期权) 到价In the black止损；进入盈利illiquid不能变现Hurdle rate(投资)最低回报率要求,最低预期回报率Hung up套牢Hot money游资，热钱Goodwill商誉Golden parachute金降落伞Fiscal stimulus package财政刺激的一揽子措施Fair value合理价值，公平价值Face value面值Economies of scale规模经济Dutch auction荷兰式拍卖Due diligence尽职调查Disclosure披露（资料）Devaluation贬值Delisting（股市）摘牌，停止上市Deflation通货紧缩Debt restructuring债务重组Credit risk信货风险，信用风险correction调整correction调整Corporate socialresponsibility (CSR)公司社会责任Corporate governance公司治理Command economy指令经济Bubble泡沫Bottom-up自下而上的投资策略Book-building询价圈购Block trade大宗交易Benchmark基准Bellwether龙头股Basis point基点Bankruptcy破产Back-door listing买壳上市Arbitration仲裁Antitrust law反托拉斯法Anti-dumping反倾销Angel investor天使投资者Amortisation摊销Aggregate demand总需求Active management积极管理Margin(股票交易的）保证金；利润；利润率；差额Management buy-out (MBO)管理层收购Liquidation清算；变现Level playing field公平竞争Letter of credit ( L/C )信用证Lender of last resort最后货款机构Inside information内幕消息Intraday当日In the money(期权) 到价In the black止损；进入盈利illiquid不能变现Hurdle rate(投资)最低回报率要求,最低预期回报率Hung up套牢Hot money游资，热钱Goodwill商誉Golden parachute金降落伞Fiscal stimulus package 财政刺激的一揽子措施Fair value合理价值，公平价值Face value面值Economies of scale规模经济Dutch auction荷兰式拍卖Due diligence尽职调查Disclosure披露（资料）Devaluation贬值Delisting（股市）摘牌，停止上市Deflation通货紧缩Debt restructuring债务重组Credit risk信货风险，信用风险correction调整correction调整Corporate socialresponsibility (CSR)公司社会责任Corporate governance公司治理Command economy指令经济Bubble泡沫Bottom-up自下而上的投资策略Book-building询价圈购Block trade大宗交易Benchmark基准Bellwether龙头股Basis point基点Bankruptcy破产Back-door listing买壳上市Arbitration仲裁Antitrust law反托拉斯法Anti-dumping反倾销Angel investor天使投资者Amortisation摊销。
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