财经英语词汇表详解
财经类词汇（S）
safe custody business 保管业务safe custody fee 保管费safe deposit box rental received 保管箱租项收⼊safeguarding assets 保障资产safety factor 安全系数safety margin of profitability 盈利能⼒的安全界限Sakura Bank, Limited 樱花银⾏salaried employee 受薪雇员salaried office 受薪职位salaries tax 薪俸税salaries tax assessment 薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税salaries tax payer 缴交薪俸税⼈⼠salaries tax return 薪俸税报税表salaries tax threshold 薪俸税的免缴税⼊息额salary 薪⾦；薪俸salary adjustment 薪⾦调整salary earner 受薪⼈⼠salary rate index 薪⾦率指数salary statement 薪俸结算书sale and purchase agreement 买卖协议sale by auction 拍卖sale by private treaty 以私⼈协约形式售卖sale by public auction 公开拍卖sale by tender 招标出售sale of assets 售卖资产sale proceeds 售卖得益；销售收⼊sales account 销货帐sales commission 销售佣⾦sales counter 销售柜台sales price index 销售价格指数sales tax 销售税sampling frame 抽样范围sampling theory 抽样理论samurai bond 武⼠债券；外国⽇元债券sanction 认许；制裁Sanwa Bank, Limited 三和银⾏Sanwa International Finance Limited 三和国际财务有限公司satisfaction 清偿savings 储蓄；节省款项；节省开⽀额savings account 储蓄账户savings deposit 储蓄存款savings rate 储蓄率；储蓄存款利率scale of brokerages 经纪佣⾦收费表scale of fees 收费率；收费表schedule 清单；⼀览表；细⽬单；附表schedule of charges 费⽤表schedule of dealing 交易清单schedule of property 财产清单schedule of proportion ⽐例表Schedule of Rates 标准收费表scheme of arrangement 债务偿还安排Scheme of Control 管制计划Scheme of Control Agreement [SCA] 《管制计划协议》Schengen Agreement 《神根协议》Schroders Asia Limited 宝源亚洲有限公司scrip 临时股票scrip dividend 以股代息scrip dividend scheme 以股代息计划scrip issue 红股发⾏scripless dealing of shares ⽆单股份交易SEANZA forum of bank supervisors 东南亚、新西兰与澳洲银⾏业监理组织search fee 查册费seasonal adjustment 季节性调整seasonal deficit 季节性⾚字seasonal fluctuation 季节性波动seasoned securities 优质证券；价格稳定的证券second and third liner ⼆三线股second board 第⼆板市场second calculation 第⼆计算法second line stock ⼆线股票second mortgage 第⼆按揭；第⼆抵押权second participant 第⼆参与者Second Quarter Economic Report 19XX 《⼀九ＸＸ年第⼆季经济报告》secondary insider 次要的内幕⼈⼠secondary listing 第⼆上市secondary market ⼆级市场；次级市场；第⼆市场secondary mortgage market 第⼆按揭市场secondary production 第⼆级⽣产；第⼆产业Secretary for Economic Services 经济局局长Secretary for Financial Services 财经事务局局长Secretary for the Treasury 库务局局长sectional group 个别利益集团sector 界别；⾏业；机构sectorial index 分类指数secular trend 长期趋势secure 担保；抵押secured bond 有担保债券secured creditor 有抵押债权⼈secured loan 担保贷款；有抵押贷款securing debenture 担保债权证securities 证券Securities Advisory Council 证券事务咨询委员会securities analyst 证券分析员Securities and Exchange Commission [SEC] [Taiwan, United States] 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕Securities and Futures Appeals Panel [Securities and Futures Commission] 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕Securities and Futures Commission [SFC] 证券及期货事务监察委员会〔证监会〕Securities and Investment Board [SIB] [United Kingdom] 证券及投资管理局〔英国〕securities borrowing 证券借⽤securities business 证券买卖业务Securities Commission [presently known as Securities and Futures Commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕Securities Compensation Fund 证券赔偿基⾦Securities Compensation Fund Committee [Securities and Futures Commission] 证券赔偿基⾦委员会〔证券及期货事务监察委员会〕securities dealer 证券交易商Securities Dealers' Deposit Fund 证券交易商按⾦基⾦Securities Exchange of Thailand 泰国证券交易所securities for money 贷款抵押物Securities Foundation 证券业培训基⾦Securities Institute of Australia 澳⼤利亚证券学会securities introducing broker 证券介绍经纪securities investment adviser 证券投资顾问Securities Journal, The 《证券⽉刊》Securities Law 《证券法》securities lending 证券借贷securities market 证券市场Securities Officer 证券主任securities payable to bearer 须付款予持有⼈的证券securities register system 证券登记系统Securities Review Committee 证券业检讨委员会Securities Review Committee Report 《证券业检讨委员会报告书》Securities Section [Financial Services Bureau] 证券组〔财经事务局〕securities underwriter 证券包销商securitization of debt 债务证券化security 抵押品；保证⾦；保证security account 保付户⼝security by bond 担保契据形式的保证security features [bank notes] 防伪特⾊〔银⾏纸币〕security for note issue 发⾏纸币的保证物security instrument 保证⽂书security interest 担保权益security to the payment of money 付款保证seed capital 种⼦资本segregated account 独⽴账户；独⽴户⼝segregated trust account 独⽴信托账户SEHK Options Clearing House Limited [SEOCH] 联交所期权结算所有限公司SEHK traded option 在联交所买卖的期权seizure 检取；扣押selective allowance 选择性免税额selective marketing basis 选择性销售⽅式selective tender 选择性投标；选择性招标self-assessment ⾃我评税self-clearing member [Stock Exchange of Hong Kong Limited] ⾃⾏结算会员〔⾹港联合交易所有限公司〕self-correcting mechanism ⾃动调节机制self-financing 财政⾃给；⾃筹资⾦self-liquidating project ⾃动还本⼯程self-regulation ⾃律；⾃⾏规管；⾃⾏监管sell 卖出sell off 抛售；沽盘sell order 卖盘sell short 卖空；沽空；抛空seller's price 卖价；卖⽅价格selling dealer 卖⽅交易商selling hedge 沽空对冲selling pressure 沽售压⼒selling price 售价senior securities 优先证券SEOULBANK 汉城信托银⾏separate assessment 夫妇分别评税separate client account 独⽴客户帐⽬separate debt 独有的债项；各别的债项separate estate 各别产业separate estates account 各别产业的帐⽬separate instrument 独⽴⽂书separate listing 独⽴上市separate property 各别的财产separate share trading account 独⽴股票交易账户separate taxation for married couples 夫妇分开评税sequestration 暂押；扣押serial bond 分期还本债券series of transactions 连串交易service-led economy 以服务业为主导的经济set-off 抵销；对销set-off and transfer report ⽐对转帐报告set-off of the property tax 豁免物业税settled property 预先分配的财产settlement 交收；结算；交割；清偿；授产安排settlement backlog 积压交收settlement bank 结算银⾏settlement cap 交收限价settlement date 交收⽇期settlement of debts 清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period 交收期限；结算期settlement price 结算价格；平仓价格settlement risk 结算风险；交收风险settlement system 交收制度；结算系统settlor 财产授予⼈seven-year Exchange Fund note 七年期外汇基⾦债券Sewage Services Trading Fund 污⽔处理服务营运基⾦Shacom Finance Limited 上商财务有限公司shadow director 影⼦董事；幕后董事Shanghai Commercial Bank Ltd. 上海商业银⾏Shanghai Securities Central Clearing and Registration Corporation 上海证券中央登记结算公司Shanghai Stock Exchange 上海证券交易所share 股份；股票；份额share beneficially owned 实益股份；实益拥有股份share capital 股本share certificate 股票share dealing 股票交易；股票买卖share in issue 已发⾏股份；已发⾏股票share investment 股份投资share margin lending “按仓”贷款share market 股票市场share of a business ⽣意股份share of mutual fund 互惠基⾦股份share of profit 利润份额share on local register 当地登记册所载的股份share option 股票期权；认股权；股份认购权share pending listing 等候上市股份share premium account 股份溢价账户share price 股票价格share registrar 股票过户登记处；过户处；股份登记员share repurchase 股份购回；股份回购share rights 股权share split 股份拆细；拆股share transfer 股票过户share warrant 认股权证share warrant to bearer 不记名认股权证shareholder 股东shareholders' fund 股东资⾦shareholding 持有股份sharp increase 急剧上升；暴升；飞涨shell company 空壳公司shell reactivation “借壳”上市；“买壳”上市；空壳公司重新活动Shenzhen Foreign Exchange Trading Centre 深圳外汇交易中⼼Shenzhen Securities Registration Company Limited 深圳证券登记公司Shenzhen Stock Exchange 深圳证券交易所Shinhan Finance Limited 新韩⾦融有限公司Shizuoka Bank, Ltd. 静冈银⾏short 空头；空仓；淡仓；卖空；超卖short call 认购期权淡仓short covering 补仓；补空仓；空头补进short futures contract 淡仓期货合约short notice 短期通知书short notice and time deposit 短期通知及定期存款short of liquidity 资⾦紧绌short position 空仓；淡仓；空头；短盘short sell securities 卖空证券short selling 卖空；沽空；抛空short selling system 证券沽空制度short-dated securities 短期证券shortfall 差额；不⾜之数shortfall in expenditure 实际开⽀低于原来预算short-term deposit 短期存款short-term indicator of economic condition 短期经济指标short-term interest rate 短期利率short-term paper 短期票据short-term rating 短期评级shroff account number 收款账号Siam Commercial Bank Public Company Limited 汇商银⾏significant shareholder 持有⼤量股票的股东；重要股东silent partner 只拥有股权⽽不参与业务的合伙⼈；隐名合伙⼈silver 银silver currency 银制流通货币silver standard 银本位；银本位制Simple Guide to Bankruptcy, A 《破产案简介》Simple Guide to Compulsory Winding-up of Companies, A 《强制公司清盘案简介》simple interest 单利；以单息计算的利息simple portfolio 简单的投资组合simultaneous econometric model 联⽴计量经济模式simultaneous equation model 联⽴⽅程模式Sin Hua Bank Limited 新华银⾏Sin Hua Finance Company Limited 新华财务有限公司Singapore Dollar [SGD] 新加坡元Singapore International Monetary Exchange 新加坡国际⾦融交易所Singapore Stock Exchange 新加坡证券交易所Singapore Strait Times Index 《新加坡海峡时报》指数single assessment 单⼀评税single entry system 单式簿记制度single equation model 单⽅程模式single fund 单⼀基⾦single market, the [Europe] 单⼀市场〔欧洲〕single parent allowance 单亲免税额single premium 整付保费single premium policy 整付保费保单single tender 单⼀投标sinking fund 偿债基⾦size criterion [banking] 资产限额准则〔银⾏业〕size of issue 发⾏量size of the economy 经济规模slacken 放缓；呆滞slow down 减慢；放缓；退减slow trading 交投呆滞sluggish 市势疲弱；市况呆滞sluggish turnover 交投呆滞slump 急跌；下挫small and medium enterprise [SME] 中⼩型企业Small and Medium Enterprises Committee 中⼩型企业委员会small bankruptcy ⼩额破产案small business ⼩型企业Small Claims Tribunal ⼩额钱债审裁处Small Claims Tribunal Suitors Fund Account ⼩额钱债审裁处诉讼⼈储存⾦账户small depositor ⼩额存户small economy ⼩规模经济体系small estate ⼩额遗产smart card 智能卡；聪明卡snake 蛇形浮动；蛇形浮动汇率制soaring market 旺市；好市；暴涨的市况Social Security Assistance Index of Prices 社会保障援助价格指数social welfare expenditure 社会福利开⽀Societe de Compensation des Marches Conditionels 巴黎期权市场结算所Societe Generale 法国兴业银⾏Societe Generale Asia Limited 法国兴业亚洲有限公司Society of Actuaries of the United States of America 美国精算师公会Society of Chinese Accountants and Auditors 华⼈会计师公会Society of Worldwide Interbank Financial Telecommunication [SWIFT] 环球银⾏财务电讯协会socio-economic infrastructure 社会经济基础建设soft currency 软货币；弱势货币soft dollar practice 收取⾮⾦钱利益的做法soft market 市况疲软sole executor 的遗嘱执⾏⼈sole proprietor 独资经营者sole proprietorship 独资经营sole trustee 单⼀受托⼈soliciting business 招揽⽣意solid growth 稳健增长solvency 偿债能⼒；偿付能⼒Solvency Fund ⽆偿付能⼒赔偿基⾦source of additional revenue 额外收⼊来源source of fund 资⾦来源South Sea Bubble “南海泡影”；南海泡沫事件South-East Asian Central Banks [SEACEN] 东南亚中央银⾏组织sovereign risk 政治风险；主权风险soyabean futures ⼤⾖期货；期⾖SPC Credit Limited 美国太平洋信贷有限公司special cash bonus 特别现⾦红利Special Coin Suspense Account 特别硬币暂记帐special crossed cheque 特别划线⽀票special crossing 特别划线special debt securities 特别债务证券special drawing right [SDR] 特别提款权special economic zone 经济特区special endorsement 记名背书special expenditure 特别开⽀special fund 特别基⾦special grant 特别补助⾦special levy 特别征费〔证券〕；特别附加费Special Levy Fund 特别征费基⾦special manager 特别经理⼈special payment 特别付款special proxy 特别委托书special rates grant 特别差饷补助⾦special surplus 特别盈余Special Suspense Account 特别暂记帐special trust 特别信托special warrant 特别拨款令；特别⽀款授权书specific charge 特定押记specific deduction 特定扣税项⽬specific duty 从量税specific duty rate 从量税率specific relief 特定宽免specific sum 指明款项specified rate rules 指定利率规则specified tax 指明税项speculation 投机speculative activity 投机活动speculative attack 投机冲击speculative position 投机盘speculative pressure 投机压⼒spending guideline 开⽀指引；开⽀预算的指引spending pattern 开⽀模式；消费模式spending power 消费⼒split 拆细；拆股split share 已拆细股份；已分割股份split trust 分类信托spoiled stamp 损坏的印花spot 即期；现货spot assets 现⾦资产；现⾦存款spot contract 现货合约spot exchange rate 即期汇率；现货兑换率spot foreign currency assets 即期外币资产spot foreign currency liabilities 即期外币负债spot index 现货指数spot market 现货市场spot month 现货⽉份spot month trading 现货⽉份交易spot price 现货价格spot rate 即期汇率；现货汇率；现货价spot settlement 即场成交；现场交易spot trading 现货交易spot transaction 现货交易；现汇交易spread 差价；利率差距；利润幅度；价位spread back 拨回有关年度评税spread margin 跨期保证⾦；跨期按⾦spread option 复式期权；取差期权spread table 价位表spread trading 跨期买卖；跨价买卖spreading 跨期买卖；跨价买卖square position 平仓；轧平差额squeeze “迫仓”；“夹仓”；紧缩stabilization fund 稳定⾦staff on-cost 职员附加费⽤；员⼯间接费⽤staff-related expenses 与职员有关的费⽤；与员⼯有关连的开⽀stag 投机认股者；“炒”新股者；新股套利者stakeholder 保证⾦保存⼈stale cheque 过期⽀票stamp 印花stamp duty 印花税；厘印费stamp duty on contract note 成交单据印花税stamp duty on conveyance of land ⼟地转让印花税stamp duty on conveyance of properties 物业转让印花税stamp duty on property transactions 物业交易印花税stamp duty on stock transfers 股票交易印花税stamp duty rate 印花税税率stamp duty relief 印花税宽免Stamp Office [Inland Revenue Department] 印花税署〔税务局〕standard amount [taxation] 标准免税额Standard and Poor's 500 Index 标准普尔500指数Standard and Poor's Corporation 标准普尔公司Standard and Poor's Rating 标准普尔评级Standard Chartered Bank 渣打银⾏standard conversion rate 划⼀兑换率；划⼀折合率Standard London (Asia) Limited 英国标旗（亚洲）有限公司standard of accounting and auditing practices 会计及核数执业准则standard of disclosure 披露标准standard rate 标准税率；标准收费率standard rate zone 标准税率范围standard share 标准定额股；标准股票standard valuation method 标准估价⽅法standby credit 备⽤信贷standby facility 备⽤贷款Standing Accounting Instructions 《常务会计指令》Standing Committee on Company Law Reform 公司法改⾰常务委员会standing offer 有效要约Standing Order Form for Tax Reserve Certificate 长期委购储税券通知书stand-over order 暂缓缴税令Star Chamber ⾼层资源会议Star Chamber Action Group ⾼层资源会议策动⼩组Star Chamber review ⾼层资源会议总结；⾼层资源会议检讨start-up cost 开办成本；筹备费⽤start-up grant 成⽴初期补助⾦State Administration of Exchange Control [China] 国家外汇管理局〔中国〕State Bank of India 印度国家银⾏statement 结算书；报表；说明书statement in lieu of prospectus 代替招股章程陈述书statement of account 帐⽬报表statement of adjustment 调整说明书statement of affairs 资产负债状况说明书statement of annual account 周年帐⽬报表statement of assets and liabilities 资产负债表statement of calculation 计算说明statement of income and expenditure 收⽀报告；收⽀结算表statement of loss 亏损表statement of loss and gain 损益计算表。
财经专业英语词汇（F）
财经专业英语词汇(F)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 决算账户；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司；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 财务数据披露规则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 财务数据系统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 secretary's 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 定期存款账户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fraudulent trading 欺诈营商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freely remittable 自由汇返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 褔冈都市财务有限公司fukuoka finance international limited 褔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。
财经专业英语词汇(G)
财经专业英语词汇(G)财经专业英语词汇(G)财经专业英语词汇(G)gain 收益；增益garnishee order 债权扣押令ge capital finance ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人general agreement on tariffs and trade [gatt] 《关税及贸易总协议》〔《关贸总协议》〕general agreement on trade in services [gats] 《服务贸易总协议》general apportionment 一般分摊general arrangements to borrow [gab] 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员general consumer price index [gcpi] 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金general household survey 综合住户统计调查general insurance council [hong kong federation of insurers] 一般保险总会〔香港保险业联会〕general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation [rates] 全面重估应课差饷租值general revenue 一般收入；政府一般收入general revenue account [gra] 政府一般收入帐目general revenue account expenditure 政府一般收入帐目开支general revenue account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令generale belgian bank (also known as belgian bank) 华比银行generalized system of preference [gsp] 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券gini coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金gold identity marks registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的账面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易government economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券government lotteries management committee 政府奖券管理委员会government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产government regulations 《政府规例》government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额gross domestic price capital formation 本地价格资本形成总额gross domestic product [gdp] 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [gnp] 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免group of seven [g7] 七大工业国group of seven leaders 七大工业国元首group of ten [g10] 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率growth enterprise market department [stock exchange of hong kong limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金；担保基金guarantee law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书guarantee scheme [stock exchange of hong kong limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人guide for directors of listed companies 《上市公司董事指引》guide to applicants [hong kong monetary authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字guideline on leveraged foreign exchange trading  《杠杆式外汇买卖指引》guideline on minimum criteria for authorization 《认可的最低准则的指引》guideline on recognition of interest [hong kong monetary authority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率guidelines for the exemption of listed companies from the securities (disclosure of interests) ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》guidelines for the exemption of listed companies from the share repurchase requirements of s.49ba of the companies ordinance 《豁免上市公司遵守〈公司条例〉第49ba条股份购回规定的指引》guiding exchange rate 指导性汇率gulf cooperation council 海湾合作委员会gunma finance (hong kong) limited 群马财务（香港）有限公司财经专业英语词汇(G) 相关内容:11。
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财经相关英语词汇（W）
财经相关英语词汇(W)wacc 加权平均资本成本按资本类别的比例计算公司资本成本的方法。
加权平均资本成本的计算方法包含所有资金来源，包括普通股、优先股、债券及所有长期债务计算方法为每种资本的成本乘以占总资本的比重，然后将各种资本得出的数目加起来wacc=e*re/v + d*rd*(1-tc)/v其中：re = 股本成本rd = 债务成本e = 公司股本的市场价值d = 公司债务的市场价值v = e + de/v = 股本占融资总额的百分比d/v = 债务占融资总额的百分比tc = 企业税率wto 世界贸易组织负责处理全球国际贸易条例的国际机构。
主要的功能在于确保贸易流程尽可能顺利、有规律及自由wall street 华尔街纽约股票交易所所在的纽约街道纽约股票交易所本身也是纽约市金融机构的统称，包括股票交易所、银行、商品市场、货币市场等war bond 战争债券政府发行的债务证券，目的在于在战争时期筹集军费warrant 认股权证一种衍生工具，给与持有人从发行人以特定价格在特定期间买入证券（一般是股票）的权力warrant coverage 认股权证比重公司与股东的协议，规定公司发行相等于股东投资金额若干百分比的认股权证warrant premium 认股权证溢价对认股权证相关权力支付的溢价wealth added index (wai) 财富增值指数由steward stern & co 顾问公司设计，用以衡量投资回报高于股东资本成本对财富即时影响的指数wealth effect 财富效应财富效应指人们资产越多，消费意欲越强。
这个理论的前提为人们的财富及可支配收入会随着股价上升而增加。
因此，人们更愿意消费wealth management 财富管理结合金融/投资顾问、会计/税务服务以及法律/财产计划，而只收取单一费用的专业服务weighted average cost of capital (wacc) 加权平均资本成本按资本类别的比例计算公司资本成本的方法。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
财经相关英语词汇（F）_财务英语词汇
fomc 公开市场委员会为美国联邦储备体系制定利率及信贷政策的机构ftse 金融时报股票交易所指数专门计算指数的公司。
虽然并非股票交易所的一部分，但股东包括伦敦股票交易所以及金融时报fx 外汇指外汇市场。
经纪行及银行利用相连的电子网络转换大部分国家的货币face value 面值债券工具上列明的本金额纸币或硬币上印明的价值facility 信贷额度、资金设施放款机构为企业提供的财务支援，协助解决资金需要fair value 公平价值被收购公司并入两家公司合并财务报表的所有资产负债的预计价值对于期货市场而言，公平价值是一份期货合约的均衡价格。
这相等于计入复利率后（以及股息损失，因为投资拥有期货合约，而非实际股份）在特定时期内的现货价值fairness opinion 公平意见由合资格分析员或顾问出具，就一项合并或收购项目向决策人提供项目主要细节及实质证明的意见书fed 联储局美国联邦储备体系的监管机构。
监理会的七名成员由总统委任，并须获得参议院的批准federal funds 联邦基金商业银行向美国地方联邦储备银行存入的资金，包括高于准备金要求的金额federal funds rate 联邦基金利率一家存托机构利用手上的资金向另一家存托机构借出隔夜贷款的利率federal open market committee (fomc) 公开市场委员会为美国联邦储备体系制定利率及信贷政策的机构federal reserve bank 联邦储备银行执行联邦储备体系政策的银行，包括控制货币供应及监管会员银行。
联邦储备银行共分为12家地区银行，总部设于波士顿、纽约、费城、科尔夫兰、圣露而斯、三藩士、烈治文、阿特兰大、芝加哥、明尼亚波利斯、肯萨斯城、达拉斯federal reserve board (frb) 联邦储备委员会美国联邦储备体系的监管机构。
监理会的七名成员由总统委任，并须获得参议院的批准federal reserve system (the fed) 联邦储备体系美国的中央银行，负责监管美国的货币及金融系统。
财务相关英语词汇
财务相关英语词汇
以下是一些财务相关的英语词汇：
Balance Sheet（资产负债表）：展示公司在某一特定日期的资产、负债和所有者权益的财务报表。
Income Statement（损益表）：展示公司在一定期间内（如季度或年度）的收入、费用和利润的财务报表。
Cash Flow Statement（现金流量表）：展示公司在一定期间内现金流入和流出情况的财务报表。
Asset（资产）：公司拥有的具有经济价值的资源，如现金、应收账款、存货、固定资产等。
Liability（负债）：公司需要支付的债务，如应付账款、短期借款、长期债务等。
Owner's Equity（所有者权益）：公司资产减去负债后的净值，表示公司所有者（股东）对公司的投资及其增值部分。
Revenue（收入）：公司通过销售商品或提供服务所获得的金额。
Expense（费用）：公司在运营过程中发生的各项支出，如员工薪酬、租金、水电费等。
Profit（利润）：公司在一定期间内的收入减去费用后的净收益。
Cash（现金）：公司手头持有的可用于支付的货币。
这些词汇是财务领域的基础概念，对于理解和分析公司的财务状况非常重要。
财经类英语词汇
财经类英语词汇validity test 验证性抽查指对会计记录的正确性和可靠性进行的抽查。
在经济业务抽查中，抽查的范围和样本量必须符合审计师对精确度(precision)和可靠程度(reliability)的要求，并决定于被抽查经济业务的类型和金额大小。
valuables 贵重财产指同具有相当高价值的财产。
通常指动产。
valuation 估价，计价即会计计价(accounting valuation)。
指确定一项资产的价值。
原始购置成本或历史成本是传统会计通常使用的一种资产计价基准；或指在一项资产出售之前，对其进行的估价(appraisal)。
valuation account 计价账户抵销另一个账户的账户。
例如，折旧备抵账户和呆账备抵账户等。
它对主要账户(mainaccount)，即资产和负债账户，起调整金额的作用。
计价账户包括抵销账户(contraaccount)和附加账户(adjunct account)。
valuation allowance 计价备抵指折旧备抵、呆账备抵等计价账户。
value 价值在会计上，通常是指一件商品或一项资产的交换价值(value inexchange)或市场价值(market value)。
即以一定数量的货币所表现的商品或资产售价，而不是指使用价值(valuein use)。
使用价值是主观的，而且是难以准确计量的。
在传统会计实务中，并不采用使用价值对资产计价。
但在现代财务预测中，则经常使用资产的使用价值概念，即以企业资产所产生的未来现金流量的现值，估算一个企业的价值或盈利能力。
value added 增加值，增值或称 value added by manufacture。
指产品销售价格扣减原材料采购价格。
value-added statement 增值表反映本会计期产品加工增值金额，以及增值额如何在股东、债权人、职工和政府间进行分配的报表。
英国和欧洲大陆等实行增值税国家的企业通常须编制这类会计报表，作为征税的依据。
财经专业英语词汇(S)
财经专业英语词汇(S)财经专业英语词汇(S)财经专业英语词汇(S)safe custody business 保管业务safe custody fee 保管费safe deposit box rental received 保管箱租项收入safeguarding assets 保障资产safety factor 安全系数safety margin of profitability 盈利能力的安全界限sakura bank, limited 樱花银行salaried employee 受薪雇员salaried office 受薪职位salaries tax 薪俸税salaries tax assessment 薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税salaries tax payer 缴交薪俸税人士salaries tax return 薪俸税报税表salaries tax threshold 薪俸税的免缴税入息额salary 薪金；薪俸salary adjustment 薪金调整salary earner 受薪人士salary rate index 薪金率指数salary statement 薪俸结算书sale and purchase agreement 买卖协议sale by auction 拍卖sale by private treaty 以私人协约形式售卖sale by public auction 公开拍卖sale by tender 招标出售sale of assets 售卖资产sale proceeds 售卖得益；销售收入sales account 销货帐sales commission 销售佣金sales counter 销售柜台sales price index 销售价格指数sales tax 销售税sampling frame 抽样范围sampling theory 抽样理论samurai bond 武士债券；外国日元债券sanction 认许；制裁sanwa bank, limited 三和银行sanwa international finance limited 三和国际财务有限公司satisfaction 清偿savings 储蓄；节省款项；节省开支额savings account 储蓄账户savings deposit 储蓄存款savings rate 储蓄率；储蓄存款利率scale of brokerages 经纪佣金收费表scale of fees 收费率；收费表schedule 清单；一览表；细目单；附表schedule of charges 费用表schedule of dealing 交易清单schedule of property 财产清单schedule of proportion 比例表schedule of rates 标准收费表scheme of arrangement 债务偿还安排scheme of control 管制计划scheme of control agreement [sca] 《管制计划协议》schengen agreement 《神根协议》schroders asia limited 宝源亚洲有限公司scrip 临时股票scrip dividend 以股代息scrip dividend scheme 以股代息计划scrip issue 红股发行scripless dealing of shares 无单股份交易seanza forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织search fee 查册费seasonal adjustment 季节性调整seasonal deficit 季节性赤字seasonal fluctuation 季节性波动seasoned securities 优质证券；价格稳定的证券second and third liner 二三线股second board 第二板市场second calculation 第二计算法second line stock 二线股票second mortgage 第二按揭；第二抵押权second participant 第二参与者second quarter economic report 19xx 《一九ｘｘ年第二季经济报告》secondary insider 次要的内幕人士secondary listing 第二上市secondary market 二级市场；次级市场；第二市场secondary mortgage market 第二按揭市场secondary production 第二级生产；第二产业secretary for economic services 经济局局长secretary for financial services 财经事务局局长secretary for the treasury 库务局局长sectional group 个别利益集团sector 界别；行业；机构sectorial index 分类指数secular trend 长期趋势secure 担保；抵押secured bond 有担保债券secured creditor 有抵押债权人secured loan 担保贷款；有抵押贷款securing debenture 担保债权证securities 证券securities advisory council 证券事务咨询委员会securities analyst 证券分析员securities and exchange commission [sec] [taiwan, united states] 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕securities and futures appeals panel [securities and futures commission] 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕securities and futures commission [sfc] 证券及期货事务监察委员会〔证监会〕securities and investment board [sib] [united kingdom] 证券及投资管理局〔英国〕securities borrowing 证券借用securities business 证券买卖业务securities commission [presently known as securities and futures commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕securities compensation fund 证券赔偿基金securities compensation fund committee [securities and futures commission] 证券赔偿基金委员会〔证券及期货事务监察委员会〕securities dealer 证券交易商securities dealers' deposit fund 证券交易商按金基金securities exchange of thailand 泰国证券交易所securities for money 贷款抵押物securities foundation 证券业培训基金securities institute of australia 澳大利亚证券学会securities introducing broker 证券介绍经纪securities investment adviser 证券投资顾问securities journal, the 《证券月刊》securities law 《证券法》securities lending 证券借贷securities market 证券市场securities officer 证券主任securities payable to bearer 须付款予持有人的证券securities register system 证券登记系统securities review committee 证券业检讨委员会securities review committee report 《证券业检讨委员会报告书》securities section [financial services bureau] 证券组〔财经事务局〕securities underwriter 证券包销商securitization of debt 债务证券化security 抵押品；保证金；保证security account 保付户口security by bond 担保契据形式的保证security features [bank notes] 防伪特色〔银行纸币〕security for note issue 发行纸币的保证物security instrument 保证文书security interest 担保权益security to the payment of money 付款保证seed capital 种子资本segregated account 独立账户；独立户口segregated trust account 独立信托账户sehk options clearing house limited [seoch] 联交所期权结算所有限公司sehk traded option 在联交所买卖的期权seizure 检取；扣押selective allowance 选择性免税额selective marketing basis 选择性销售方式selective tender 选择性投标；选择性招标self-assessment 自我评税self-clearing member [stock exchange of hong kong limited] 自行结算会员〔香港联合交易所有限公司〕self-correcting mechanism 自动调节机制self-financing 财政自给；自筹资金self-liquidating project 自动还本工程self-regulation 自律；自行规管；自行监管sell 卖出sell off 抛售；沽盘sell order 卖盘sell short 卖空；沽空；抛空seller's price 卖价；卖方价格selling dealer 卖方交易商selling hedge 沽空对冲selling pressure 沽售压力selling price 售价senior securities 优先证券seoulbank 汉城信托银行separate assessment 夫妇分别评税separate client account 独立客户帐目separate debt 独有的债项；各别的债项separate estate 各别产业separate estates account 各别产业的帐目separate instrument 独立文书separate listing 独立上市separate property 各别的财产separate share trading account 独立股票交易账户separate taxation for married couples 夫妇分开评税sequestration 暂押；扣押serial bond 分期还本债券series of transactions 连串交易service-led economy 以服务业为主导的经济set-off 抵销；对销set-off and transfer report 比对转帐报告set-off of the property tax 豁免物业税settled property 预先分配的财产settlement 交收；结算；交割；清偿；授产安排settlement backlog 积压交收settlement bank 结算银行settlement cap 交收限价settlement date 交收日期settlement of debts 清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period 交收期限；结算期settlement price 结算价格；平仓价格settlement risk 结算风险；交收风险settlement system 交收制度；结算系统settlor 财产授予人seven-year exchange fund note 七年期外汇基金债券sewage services trading fund 污水处理服务营运基金shacom finance limited 上商财务有限公司shadow director 影子董事；幕后董事shanghai commercial bank ltd. 上海商业银行shanghai securities central clearing and registration corporation 上海证券中央登记结算公司shanghai stock exchange 上海证券交易所share 股份；股票；份额share beneficially owned 实益股份；实益拥有股份share capital 股本share certificate 股票share dealing 股票交易；股票买卖share in issue 已发行股份；已发行股票share investment 股份投资share margin lending “按仓”贷款share market 股票市场share of a business 生意股份share of mutual fund 互惠基金股份share of profit 利润份额share on local register 当地登记册所载的股份share option 股票期权；认股权；股份认购权share pending listing 等候上市股份share premium account 股份溢价账户share price 股票价格share registrar 股票过户登记处；过户处；股份登记员share repurchase 股份购回；股份回购share rights 股权share split 股份拆细；拆股share transfer 股票过户share warrant 认股权证share warrant to bearer 不记名认股权证shareholder 股东shareholders' fund 股东资金shareholding 持有股份sharp increase 急剧上升；暴升；飞涨shell company 空壳公司shell reactivation “借壳”上市；“买壳”上市；空壳公司重新活动shenzhen foreign exchange trading centre 深圳外汇交易中心shenzhen securities registration company limited 深圳证券登记公司shenzhen stock exchange 深圳证券交易所shinhan finance limited 新韩金融有限公司shizuoka bank, ltd. 静冈银行short 空头；空仓；淡仓；卖空；超卖short call 认购期权淡仓short covering 补仓；补空仓；空头补进short futures contract 淡仓期货合约short notice 短期通知书short notice and time deposit 短期通知及定期存款short of liquidity 资金紧绌short position 空仓；淡仓；空头；短盘short sell securities 卖空证券short selling 卖空；沽空；抛空short selling system 证券沽空制度short-dated securities 短期证券shortfall 差额；不足之数shortfall in expenditure 实际开支低于原来预算short-term deposit 短期存款short-term indicator of economic condition 短期经济指标short-term interest rate 短期利率short-term paper 短期票据short-term rating 短期评级shroff account number 收款账号siam commercial bank public company limited 汇商银行significant shareholder 持有大量股票的股东；重要股东silent partner 只拥有股权而不参与业务的合伙人；隐名合伙人silver 银silver currency 银制流通货币silver standard 银本位；银本位制simple guide to bankruptcy, a 《破产案简介》simple guide to compulsory winding-up of companies, a 《强制公司清盘案简介》simple interest 单利；以单息计算的利息simple portfolio 简单的投资组合simultaneous econometric model 联立计量经济模式simultaneous equation model 联立方程模式sin hua bank limited 新华银行sin hua finance company limited 新华财务有限公司singapore dollar [sgd] 新加坡元singapore international monetary exchange 新加坡国际金融交易所singapore stock exchange 新加坡证券交易所singapore strait times index 《新加坡海峡时报》指数single assessment 单一评税single entry system 单式簿记制度single equation model 单方程模式single fund 单一基金single market, the [europe] 单一市场〔欧洲〕single parent allowance 单亲免税额single premium 整付保费single premium policy 整付保费保单single tender 单一投标sinking fund 偿债基金size criterion [banking] 资产限额准则〔银行业〕size of issue 发行量size of the economy 经济规模slacken 放缓；呆滞slow down 减慢；放缓；退减slow trading 交投呆滞sluggish 市势疲弱；市况呆滞sluggish turnover 交投呆滞slump 急跌；下挫small and medium enterprise [sme] 中小型企业small and medium enterprises committee 中小型企业委员会small bankruptcy 小额破产案small business 小型企业small claims tribunal 小额钱债审裁处small claims tribunal suitors fund account 小额钱债审裁处诉讼人储存金账户small depositor 小额存户small economy 小规模经济体系small estate 小额遗产smart card 智能卡；聪明卡snake 蛇形浮动；蛇形浮动汇率制soaring market 旺市；好市；暴涨的市况social security assistance index of prices 社会保障援助价格指数social welfare expenditure 社会福利开支societe de compensation des marches conditionels  巴黎期权市场结算所societe generale 法国兴业银行societe generale asia limited 法国兴业亚洲有限公司society of actuaries of the united states of america  美国精算师公会society of chinese accountants and auditors 华人会计师公会society of worldwide interbank financial telecommunication [swift] 环球银行财务电讯协会socio-economic infrastructure 社会经济基础建设soft currency 软货币；弱势货币soft dollar practice 收取非金钱利益的做法soft market 市况疲软sole executor 唯一的遗嘱执行人sole proprietor 独资经营者sole proprietorship 独资经营sole trustee 单一受托人soliciting business 招揽生意solid growth 稳健增长solvency 偿债能力；偿付能力solvency fund 无偿付能力赔偿基金source of additional revenue 额外收入。
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1 A account n.账户 缩写：a/c。 joint account 联名账户（3～5人，一般在夫妻、合伙人、贸易、买卖双方中使用） account day/date 结算日，交割日，清算日（也可表示为settlement/delivery day）
accountant n.会计。 （美）注会：CPA=Certified Public Accountant） （英）特许会计师CA=Charted Accountant）
across-the-board adj./adv. 全面（overall，general）例：an across-the-board price fall acquisition n. 收购 merger：兼并 M&A（Mergers and Acquisitions）：并购。 并购的三种形式：①控股：A+B=A+B（acquisition）；②吞并：A+B=A（merger）；③合并：A+B=C（consolidation，combination）
advance ① n.预支，预付款 ② v.（工资、物价）上涨 ③ v./n. 放款 after-tax 税后 before-tax：税前 aggregate adj.总计的； v. & n.总计 aggregation：混业；segregation：分业 amortize v.分期偿还。(installment：n.分期付款) antidumping n.反倾销。antidumping duty：反倾销税（关税一般用duty）。 反倾销手段：提高关税，控制进口，向对方倾销等 anti-money laundering：反洗钱 anti-inflation：反通胀 anti-acquisition：反收购
appreciate v.增值（常指货币） currency appreciation 货币升值 appropriate v.拨款，挪用 to appropriate government fund 挪用公款 arbitrage n.套利（通过至少两个金融市场同一商品的价格、风险、汇率等不同来得利）。 commodity arbitrage 商品套利；套购 currency arbitrage 套汇 interest arbitrage 套利
assess v.评估 asset n.资产（常用pl.） {liabilities：负债} assets stripping资产分离；资产剥离 assets securitization 资产证券化
ATM abbr. ①Automated Teller Machine：自动柜员机；②at the money：平值。期权术语。 audit v. 审计，审查 average n. 海损（loss on the sea）；平均数（weighted average：加权平均数；stock price average：股价平均数） 2
B balance (国际收支等)差/余额；平衡 ~ of payment 收支余额 (assets and liabilities) ~ sheet 资产负债表
bankroll （口语）钞票 payroll 工资(条); 就业人口
bankrupt 破产(人);破产的 bankruptcy n. 破产 （BKY） bargain 讨价还价；便宜货 barter 物物交换；易货贸易 base 底部；基础 ~ money 基础货币；高能货币 basis 基础的 ~ point 基点（参见point）
bear n.（证券市场）熊市（指股市行情萎靡不振，交易萎缩，指数一路下跌的态势。也称空头市场，指行情普遍看淡，延续时间相对较长的大跌市。） bearish a.看跌的 v.负担、持有 to ~ some interest/debt
bearer n.持有人 ~ bond 不记名债券 （registered bond 记名债券） Big Board 纽约证交所（NYSE）the bank of England = the old lady main board 主板、大盘 bilateral a.双边的 bill n.账单、票据（= note） black economy 非法经济 black card 黑卡：（信用）等级最高的信用卡，如运通的百夫长卡
black market 黑市 black money 黑钱
Black Monday 黑色星期一（指股市大跌）：1987年10月19日(星期一)的股灾。当日全球股市在纽约道琼斯工业平均指数带头暴跌下全面下泻, 引发金融市场恐慌, 随之而来80年代末的经济衰退。
blank check 空白支票 blue chip 蓝筹股（指具有稳定的盈余记录，能定期分派较优厚的股息，被公认为业绩优良的公司的普通股票，又称为"绩优股"）
blue-sky a.无价值的、不保险的 （多指毫无价值、可能不合法的股票） 3
bonus n.奖金、额外津贴；红股、红利 ~ issue/stock 派发红股（和红利cash dividend对应） bottom n.底 v.见底 ~ out 触底反弹 bounce v./n. 反弹 bourse n. (欧洲常用表达)交易所=（美）exchange budget 预算 bull 牛市，指证券市场行情普遍看涨，延续时间较长的大升市。 此处证券泛指常见的股票、债券、期货、期权（选择权）、外汇、基金、可转让定存单、衍生性金融商品及其它各种证券。其他一些投资和投机性市场也可用牛市和熊市来表述，如房市、邮（票）市、卡市等等。 bullish 看涨的
C call deposit 通知存款。5万元起存，提款要提前一天或七天通知银行，其利率高于活期存款利率，一般为商人和投资者使用。 call loan 通知贷款
cap n. 上限, (经费等的)最高限度 v. 定上限 capital n. 资本，资金 ~ account （国际收支中的）资本项目 ~ appreciation 资本增值 ~ adequacy ratio 资本充足率 ~ gain 资本利得 ~gain and loss 资本损益 ~market 资本市场
charter(ed) n.许可（证）v.给予…特许 chartered adj.受特许的 Standard Chartered Bank (英)渣打银行
cheap money 低息借款；黑钱，很容易获得的钱 4
check = cheque 支票 circulate v. 循环，流动，流通 city man （英）金融家、企业家 the City 伦敦金融城 clearing 清算 (与liquidation区别) close v. 收盘，结清(账目) closing price 收盘价 opening price 开盘价 closing deal 收盘交易 collar 上下限 collared floating exchange system 有上下限的浮动汇率制 collateral 抵押品，担保品 (pledge against the loan) commercial a. 商业的 ~ bank 商业银行 ~ bills 商业票据 ~ethics 商业道德 commercials 商业板块中的上市股票
commission n.佣金，手续费 （fee为各种服务产生的费用） commodity 商品 ~arbitrage 商品套购 commodity也值期权期货交易中的基础商品 ~ exchange 商品期货交易所
compensation 补偿，赔偿（现金性质的） unemployment compensation 失业补偿金 war compensation 战争补偿金
complimentary 免费的（有条件） free 无条件免费的 complimentary ticket 赠券 complimentary delivery 免邮
compound n./v./adj. 复合（的） vt以复利计算 ~ interest 复利 single interest 单利 conglomerate 企业集团，综合企业 consortium 财团 syndicate银行财团，辛迪加 merger horizontal merger 横向兼并 vertical merger 纵向兼并 conglomerate 混合兼并
consumer 消费者 consumer credit 消费信贷 CPI 消费物价指数 contract n. 契约；合同 v. 收缩；减少 convertible a. 可转换的 convertible bond 可转换债券 convertibles 可转换证券[CV] cost 成本 cost of capital 资本成本；融资成本 cost of funds 资金成本 credit 信用；贷方 credit crunch 银根紧缩 5
cross date 套汇汇率，交叉汇率 （参见rate） crunch 紧缩 credit crunch 银根紧缩 curb vt.控制；n.场外 curb exchange market场外交易所 curb trading 场外交易 currency 货币 current 流通的；流动的 current account 经常项目；活期账户current assets 流动资产 current liabilities 流动负债
customs 海关（税）