财经英语词汇翻译(P
财经英语词汇翻译(U
财经英语词汇翻译(U财经英语词汇翻译(U-Z)财经英语词汇翻译(U-Z)uco bank 合众银行ultimate controlling company 最终控股公司ultimate controlling interest 最终控制权益ultimate holding company 最终控股公司umbrella fund 伞子基金unabsorbed allowance 剩余免税额unabsorbed loss 未吸纳亏损unallocable expenditure 不能分配的开支unallocated stores suspense account 未编配物料暂记帐unallowed expenditure 未获免税的开支unappropriated profit 未分配利润unavoidable commitment 不可避免的承担uncalled capital 未催缴资本；未催缴股本uncalled share capital 未催缴股本uncapitalized interest 未化作本金的利息uncashed dividend 未兑现股息uncertificated system 无股票证明书制度unclaimed deposit 尚未支付存款；未领存款unclaimed fund 无人申索的款项uncommitted balance 未定用途的结余款项unconfirmed letter of credit 非保兑信用证uncovered deficit 不能抵销的赤字uncovered option 无备兑期权uncovered position 未平仓uncrossed cheque 未经划线的支票under margin 保证金不足under-assessment 评税偏低underestimate 低估under-expenditure 支出节余；未达预期开支underlying assets 相关资产underlying share 期权基础股份underlying trend of inflation 通货膨胀基本趋势underspending 未用尽款项understatement 少报understatement of income 少报入息；少报收入understatement of profit 少报利润undertaking 承诺；企业undervalued currency 定值偏低的货币；低估通货underwrite 包销；承保underwriter 承保人；包销商underwriting agreement 包销协议underwriting commission 包销佣金underwriting commitment 包销承担underwriting contract 包销合约underwriting facilities 包销通融underwriting margin 承保利润underwriting profit 承保利润underwriting result 承保业绩underwriting year basis 承销年度基准undischarged bankrupt 未获解除破产的破产人undischarged commitment 未注销承担额undistributed money 未分发款项undistributed post-acquisition reserve 收购后未分配储备undistributed profit 未分配利润undivided profit 未分利润undue fluctuation 过度波动undue movement in share prices 股价不正常的波动undue risk 不合理的风险unduly burdensome 过于沉重的负担；不合理的负担unearned premium 未满期保费unearned premium portfolio 未满期保费组合unencumbered 无产权负担unendorsed cheque 未经背书的支票unexpended balance 未支用的结余款项unexpired risk 未过期风险unfavourable balance 逆差unfunded liabilities 无资金准备的负债unified exchange 联合交易所〔现称香港联合交易所有限公司〕unified exchange compensation fund 联合交易所赔偿基金uniform debenture 划一的债权证unilateral relief from double taxation 单方面实施双重课税的宽免unilateral restraint 单方限制unilateral undertaking 单方承诺unincorporated body 非法人团体unincorporated business 并未注册为法团的企业；非公司企业union bank of hong kong ltd. 香港友联银行有限公司union finance limited 友联财务有限公司unissued share 尚未发行的股份unit cost basis 以单位成本为基础unit holder 单位持有人unit liabilities 单位负债unit trust 单位信托unit trust fund 单位信托基金unit trust manager 单位信托经理unit trust scheme 单位信托计划unit value 单位价格unit value index 单位价格指数united chinese bank ltd. 中国联合银行有限公司united kingdom royal mint 英国皇家铸币局united nations commission on international trade law 联合国国际贸易法委员会united nations development programme 联合国开发计划署united overseas bank ltd. 大华银行united states dollar 美元university grants committee 大学教育资助委员会〔教资会〕unlawful pawning 非法当押unlimited company 无限公司unlimited liability investment 无限责任的投资unliquidated damages 未经算定损害赔偿unliquidated debt 未经算定债权unlisted company 非上市公司unlisted securities 非上市证券unnecessary expenses 不必要开支unpaid capital 未缴资本unprofitable 无利可图unprofitable contract 无利可图的合约unqualified acceptance 无规限承兑unquantifiable assets 不可用数量估计的资产unquoted assets 非上市资产unquoted issue 非上市股票unquoted securities 非上市证券unquoted share 非上市股票unrealized profit 未实现利润unredeemed goods 未赎回物品unregistered company 非注册公司unregistered share 未登记股份unreimbursed charges 未偿付费用unsatisfied debt 未完全清付债款unsecured 无抵押unsecured creditor 无抵押债权人unsecured guaranteed bond 无抵押的保证债券unsecured liabilities 无抵押债务unsecured loan 无抵押贷款unsecured loan stock 无抵押债权股额unsecured obligation 无抵押的负债unsecured paper assets 无担保的票据资产unsettled contract 未交收合约unsettled order report 逾期交收报告unsettled position 未完成的合约；未成交的买卖；未平仓unsolicited call 主动与准客户接触unspent balance 未用余额unspent grant 未拨用的补助金unsystematic risk 非系统性风险unusual transaction 不寻常的交易unwanted stamp 不需用的印花unwritten sale agreement 非书面买卖协议up limit 升停板up reversal 回升uplift 撤销；解除up-market 高档市场upset premium 标金底价upset price 拍卖底价；最低售价upswing 上升；回升uptrend 升势；上扬upturn 回升upward adjustment 向上调整usual rate of net profit 通常纯利润率usufruct 使用收益权utilities sectorial index 公用事业分类指数utilities sub-index 公用事业分类指数utility charges 公用事业设施收费utility-type undertaking 公用事业式企业valid and subsisting bill 有效及现存的汇票valid bilateral netting arrangement 有效双边净额结算协议valid branch registration certificate 有效分行登记证valid business registration certificate 有效商业登记证valid discharge 有效责任解除valid endorsement 有效背书valuable consideration 有值代价valuation 估值；估价valuation balance sheet 估值资产负债表valuation date 估值日期valuation effect 估值效果valuation list 估价册valuation of assets 资产估值valuation report 估值报告valuation strain 估值负担value 价值value at cost 成本值value index 价值指数value index for construction works 建筑工程价格指数value of cash-sweep chances 现金彩票活动的中彩机会的价值value of cash-sweep tickets sold 现金彩票活动售出的彩票价值value of construction works 建筑工程总值value of distribution 分派价值value of export 出口货值value of gross output 总产量的价值value of import 进口货值value of property 财产的价值value of re-export 转口货值value of sum assured 承保款项值value of the consideration 代价所值value-added product 附加值产品value-added tax 增值税value-at-risk model 风险数值模式value-for-money 衡工量值；合乎经济原则；合乎经济效益；物有所值value-for-money audit 衡工量值式审计；衡工量值式核数value-for-money criterion 衡工量值的准则value-for-money study 衡工量值式研究valuer 估价员；估价师；估值师value-weighted index 价值加权指数variable 变数；变动因素variable interest investment 浮息投资variable interest securities 浮息证券variation 波动variation of contract 更改合约的条款vendor 卖方；出售人；售卖人venture capital 创业资金；风险资本venture capital fund 创业资本基金venture capital market 创业资金市埸venture company 创业公司very substantial acquisition 非常重大的收购事项vested annuity 既得年金vested estate 既得产业权vested interest 既得权益；既得利益vested liabilities 既有负债vested reversionary bonus 既得的复归红利vesting date 归属日期vesting order 归属令viability 健全性；稳健性；财政上可行性vienna stock exchange 维也纳证券交易所vietnam finance company limited 越南财务有限公司virement 转帐visible trade 有形贸易visible trade account 有形贸易帐visible trade deficit 有形贸易逆差visible trade gap 有形贸易差额volatility 波动不定；股价波动volume index 物量指数volume of business 营业总额volume of trading 交投量；交易量volume of transaction 成交额；交易量voluntarily surrender 自愿交回voluntary agreement 无偿协议voluntary chargeable agreement for sale 可予征收印花税的无偿买卖协议voluntary code 自律守则voluntary disclosure of tax evasion 自动表白逃税情形voluntary disposition 无偿产权处置voluntary liquidation 自动清盘voluntary settlement 无偿授产安排voluntary winding-up 自动清盘vote 拨款vote on account 临时拨款vote on account warrant 临时拨款令；临时支款授权书vote on supplementary warrant 追加备付款项令；追加支款授权书voting of fund 拨款voting share 有表决权股份voucher 凭单；支款凭证；付款凭证；付款凭单wage 工资waiver 宽免；豁免；放弃waiver of fees 宽免费用waiver of loan 免除还款warehouse 仓库warrant 认股权证；拨款令；支款授权书warrant exercisable 可行使的认股权证warrant exercised 行使认股权证〔上市方式〕warrant issue prospectus 认股权证发行章程warrant stock 认股权证；认购股权证书warrant to subscribe 认购权证wash sale 虚假销售；对销交易wayfoong credit limited 丰授信财务有限公司wayfoong finance ltd. 丰财务有限公司wayward and erratic movement 反复及不正常的变动weak 疲弱；偏软weak consumer spending 消费疲弱wealth effect 财富效应weight 权数weighted average 加权平均数weighted average of exchange rate 汇率的加权平均数weighted market capitalization 加权资本市值；加权市价总值weighted mean salary 加权平均薪金weighting system of the consumer price index 消费物价指数的权数模式well-capitalized 资本雄厚wellington stock exchange 惠灵顿证券交易所west germany's commerzbank index 西德商银指数westdeutsche landesbank girozentrale 西德意志州银行〔西德银行〕western european economies of greatest reference to hong kong 与本港经济最有关系的西欧国家western industrialized economy 西方工业国家westpac banking corporation 西太平洋银行whitewashed transaction 清洗交易wholesale bank 批发银行wholesale banking 批发银行业务wholesale tax 批发税wholly-owned subsidiary 全资附属公司w.i. carr indosuez capital asia limited 惠嘉融资亚洲有限公司wider margin of variation 较大幅度的偏差width of two tax bands 两个税阶的幅度wilful evasion 蓄意逃税will 遗嘱；意愿winding-up 清盘；结束winding-up order 清盘令winding-up petition 清盘呈请winding-up proceeding 清盘程序windsor declaration 《温莎声明》wing hang bank ltd. 永亨银行有限公司wing hang finance company limited 永亨财务有限公司wing lung bank limited 永隆银行有限公司wing lung finance limited 永隆财务有限公司winnipeg commodities exchange 温尼伯商品交易所winnipeg commodity clearing limited 温尼伯商品结算有限公司with recourse letter of credit 有追索权信用证withdrawal of offer 撤回要约withholding tax 预扣税；预扣税项without-profit business 不可分红业务with-profit business 可分红业务workforce 工作人口working balance 周转余额；营运结余working capital 营运资金；周转资金working group on corporate governance 公司管治工作小组〔香港联合交易所有限公司〕working group on financial facilities 财政设施工作小组working group on hong kong's economic relationship with china 香港与中国经济关系工作小组working group on new market development 新市场发展工作小组〔香港联合交易所有限公司〕working party on financial disclosure 财务资料披露工作小组working party on payment and settlement system 支付及交收系统工作小组working population 工作人口works account 工程帐world bank 世界银行world bank group 世界银行集团world bank/international monetary fund annual meeting 世界银行／国际货币基金组织年会world competitiveness report 19xx development and the world economic forum 《一九ｘｘ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕world economic forum 世界经济论坛world gold council 世界黄金协会world trade organization 世界贸易组织〔世贸组织〕worldwide profit 来自世界各地的利润wound-up company 清盘公司write back 拨回；回记write down 减记write off 注销；撇帐write up 增记written commitment 书面承担written-down value 折余价值written-down value on disposal 变卖时折余价值yamaguchi bank, ltd. 山口银行yankee bond 扬基债券；美国本土债券yasuda trust amp; banking co. ltd. 安田信托银行yasuda trust asia pacific limited 安田信托亚太有限公司year of assessment 课税年度；估价年度year preceding a year of assessment 课税年度的上一年yearly rent 年租year-on-year growth rate 逐年增长率year-to-year percentage increase 逐年增长的百分率"yee wui" 义会yield 收益；收益率yield curve 收益率曲线yield of dividend 股息率；股息收益率yield to maturity 到期收益率yien yieh commercial bank ltd. 盐业银行yien yieh finance company ltd. 盐业财务有限公司yuen long industrial estate loan 元朗工业贷款zaibatsu 财阀〔日语〕；大财团zero coupon bond 无息债券zero growth 零增长zero-based budgeting 零基预算zonal charge 分区收费zurich stock exchange 苏黎世证券交易所财经英语词汇翻译(U-Z) 相关内容:。
会计 专业英语词汇
financial（adj） banking（adj）
invest(V) rent（orl）
promote(V)
42 43 44 45 46 47 48 49 50
macrotrade theory method practice principle fundamental concept tourism
(V) optimal allocate（V） distribute （V） summarize（V） analysize（V） reasoning（V） envaluate（V） conclude（V） effective（adj） efficient （adj）
（adj）
autorize （V）授权
Section 5 管理学 1 situation 2 contribution 3 flexible 4 fixable 5 adapt
情景，情况 贡献 有弹性的 固定的 调节/调整
contribute（V）
6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48
挑战 环境/境遇 环境/自然环境 表现，行为，业绩 优点 缺点 优先顺序，优先级 时间表，计划表 专家 专家意见 决定 分解 个体的 公共的 决定 头脑风暴，集思广益 邀请 建议 提议 劝告 图谋 细节 框架 指导方针 投票，选票 预测 量化 定量的 定性的 数量 边际,利润 期望 代理商 操纵，实施 检查 周期 测量 评价 估计 评估 评估 结构 任命，约会
钱(现金) 钱（总称） 钱（硬币） 钱（纸币） 钞票 总公司 总部 分支 分支 子公司 跨国的 海外的 注册 咨询 标准化 中心化 一体化 多元化 重组 兼并 联合 收购 剥离
财务英语词汇
财政英语词汇A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上工程支出；经常预算支出above-the-line receipt 线上工程收入；经常预算收入ABSA Asia Limited 南非联合亚洲absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准那么数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财政acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 不测保险Accident Insurance Association of Hong Kong 香港不测保险公会accident insurance scheme 不测保险方案accident year basis 不测年度基准accommodation 通融；贷款accommodation bill 通融单据；空头单据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财富陈述account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财政报表account title 帐户名称；会计科目accountant's report 会计师陈述Accountant's Report Rules 会计师陈述规那么accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 会计安排accounting basis 会计根底accounting by Official Receiver 破产办理署署长呈交的帐目Accounting Circular 会计布告accounting class 会计类别accounting date 记帐日期；会计结算日期annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 持久个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 消费物价指数年报annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 周年报表规那么annual review of consumer prices 每年消费物价回忆annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks银行、接受存款公司及外地银行驻港代表处事处按年统计查询拜访annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀办法anti-inflationary stance 反通货膨胀立场apparent deficit 外表赤字apparent financial solvency 外表偿债能力apparent partner 外表合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents申请免除清盘人职务及消灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 分摊法令〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可不雅增长appreciable increase 可不雅增长appreciable impact 显着影响appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款方法approved assets 核准资产bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处置纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国〔亚洲〕银行Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行Bank of England 英伦银行Bank of Fukuoka Ltd. 福冈银行〔日本〕Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行效劳费bank statement 银行结单Bank, The [magazine] 银行家杂志bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行单据交换所；银行单据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The Banking Development Division [Hong Kong Monetary Authority]一九八六年银行业〔行为守那么〕指引银行业拓展处〔香港金融办理局〕built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在不变因素；内在不变办法bulk buying 大宗采购；多量购置bulk transfer 大额股票转名bull 看好股市者；“好友〞；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管处事处buoy up 上升buoyant 活泼；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活泼bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业收入Business Manager [Companies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务方案business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记号码Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 便利商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs Committee [Hong Kong Futures Exchange Limited]中国事务委员会〔香港期货交易所〕Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕China Securities Regulatory Commission [CSRC] 中国证券监督办理委员会〔中国证监会〕China concept stock 中国概念股China & South Sea Bank Limited 中南银行China Construction Bank 中国建设银行China Development Division [Stock Exchange of Hong Kong Limited]中国开展科〔香港联合交易所〕China Economic News 中国经济新闻China State Bank Limited 国华商业银行China Trust Commercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking Companies 华资接受存款公司公会Chinese Bankers Club, Hong Kong 香港银行华员会Chinese Banks' Association 香港华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chiyu Banking Corporation Limited 集友银行Chiyu Finance Company Limited 集友财政Cho Hung Finance Limited 朝兴金融Chubu Securities Finance Company 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance Company Limited 中南财政Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited 中信嘉华银行Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财政〔香港〕Citicorp International Limited 万国宝通国际Clearing Rules [SEHK Options Clearing House Limited]结算规那么〔联交所期权结算所〕Clerk to Finance Committee [Legislative Council] 财政委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid 帮助那么例Code of Banking Practice 银行营运守那么Code of Best Practice [Stock Exchange of Hong Kong Limited]最正确应用守那么〔香港联合交易所〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 操守准那么规例〔香港联合交易所〕；操守准那么〔香港期货交易所〕Clearing House of the Hong Kong Association of Banks 香港银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储藏基金choses in action 无形动产；据法权产chronological book 序时帐簿civil debt 民事债项claim 申索；索偿；债权claim equalization fund 申索平衡基金claim for refund of property tax 申请发还物业税claim of debt 债权申索claim on bank 对银行的债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财富类别claw-back 递减率clearance cost 清拆成本clearing 结算；单据交换；清算clearing account 结算帐户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交换支票clearing house 结算所；单据交换所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统clearing member 结算会员Clearing Members' Fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格不变close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算帐户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 裁缝税club deposit 零存整付存款以下词汇来源：北京天合宇翻译中心文章系统第一章香港银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代办署理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 鼎新underwriting 包销merge 合并portfolio 资产组合unit trust 单元投资信托arbitrage 套汇capital adequacy ratio 成本充沛率derivative 金融衍生东西maturity 到期日deregulation 放松管制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding company 控股公司privileges 特权第二章货币、银行与经济legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined 狭义定义的broadly-defined 广义定义的required reserve 法定筹办金excess reserve 超额筹办金monetary base 货币｛畅通｝根底open market operations 公开市场操作auction 拍卖non-intervention 不干预主义net balance 净差｛余｝额advance 贷款retained earnings 留存收益第三章香港银行业监管-成本充沛率、流动性比率和对银行业务的限制risk-weighted assets 风险加权资产off-balance sheet items 表外业务工程collateral 典质claims 债权denominate 面值residual maturity 残剩期限mortgage 住房典质arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 不测开支repurchase agreement 回购协议recourse 追索权irrevocable 不成裁撤rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场开展debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸IBA Credit Limited 港基国际财政IBU International Finance Limited IBU国际财政Idle fund 游资；闲置资金Illegal consideration 违法代价Illegal loan 不合法贷款Immediate interest 直接及现有的利益Immediate outlook for the economy 经济近期展望Immediate parties 有直接关系的各方Immigration-linked investment scheme 与移民有关的投资方案Immovable property 不动产Immunity 豁免权；免除责任Implicit price deflator 内含平减物价指数Implied indemnity 隐含弥偿Import and export trade 进出口贸易Import and export trade statistics 进出口贸易统计数字Import demand 进口需求Import deposit scheme 进口包管金方案Import duty 进口税Import price 进口价格Import surcharge 进口附加税；进口附加费Imported inflation 进口通胀；输入通胀Imposition of tax 课税；征税Imprest account 预垫备用金帐户；定额备用金帐户Imprest cash 预垫备用现金；定额备用现金Imprest fund 预垫备用金；定额备用金Imprest warrant 预垫备用金令Improper investment 不妥投资Imputed cost 推算成本；设算成本Imputed price 估算价格In absolute cash terms 按绝对现金数值In absolute terms 按绝对价值计算In custody of firm 商号保管In debt 负债In denomination of... 以……为单元In money terms 按货币计算In net terms 按净额计算In nominal terms 按名义价值计算In real terms 按实值计算In relative terms 按相对价值计算In terms of value-added 按增值额计算In the money 正在赚钱；当时有利价；资金充裕In value terms 按价值计算Inactive warrant 不活泼认股权证Inchoate instrument 不完整的单据Inchroy Credit Corporation Limited 英利信用财政Incidence of taxation 纳税承担Incidental expenses 杂项开支Incidental outlay 附带开支Income 入息；收入；收益Income after deductions 扣除后入息实额Income and expenditure account 出入帐；出入结算表；出入表Income approach 入息计算法Income band 入息组别Income chargeable to salaries tax 应课薪俸税的入息Income collected in advance 预收收益Income derived beneficially 所得并享有实益的入息Income distribution 入息分配；收入分配；收益分配Income from employment 受雇的收入Income group 入息组别Income level 入息程度Income limit 入息限额Income payment 收益付款Income spectrum 入息组别Income statement 入息表；收入表；收益表Income tax 入息税；所得税Income tax authority 入息税主管当局Income threshold 入息限额Incomplete return 未填妥的报税表Inconvertible currency 不克不及自由兑换的货币Incorporated accountant 注册会计师Incorporated company 法团公司；具法团地位的公司Incorporated public officer 公职人员法团Incorporation 注册成立Incorrect return 内容不确实的报税表；填报不确的报税表Incremental value 增值；递增价值Incumbrance 产权承担Incumbrancer 产权承担持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿包管Indemnity clause 弥偿损掉条款Indent 委托采购单；代购订单Indenture 双联契约Independent audit 独立审计Index bond 指数债券Index futures 指数期货；期指Index futures contract 指数期货合约Index of average land values 平均地盘价值指数Index of Company Names 公司名称索引Index of industrial production 工业出产指数Index warrant 指数认股权证Indexation 指数化；指数调整法Index-linked benefit 与指数相连的利益Indian Overseas Bank 印度海外银行Indicator of inflation 通货膨胀指针；通胀指针Indirect controller 间接控权人Indirect cost 间接成本Indirect duty 间接税Indirect tax 间接税Individual claim 个别申索Individual clearing member 个人结算会员Individual concern 单独经营商号Individual consumption 个人消费Individual investment adviser 个人投资参谋Individual member [Stock Exchange of Hong Kong Limited]个人会员〔香港联合交易所〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲Industrial and Commercial Bank of China 中国工商银行Industrial and Commercial International Capital Limited 工商国际金融Industrial Bank of Japan, Limited 日本兴业银行Industrial building allowance 工业楼宇免税额Industrials sectorial index 工业分类指数Inflation 通货膨胀；通胀Inflation accounting 通货膨胀会计Inflation rate 通货膨胀率；通胀率Inflationary implication 通胀影响Inflationary pressure 通胀压力Inflationary spiral 螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀Inflation-related adjustment 按照通胀而作出的调整Inflator 通货膨胀指数；增加指数Inflow and outflow of balance of payments 国际出入差额的变更Inflow of capital 成本流入；资金流入。
财经行业词汇
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 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财经英语单词--财务成本管理
PART I Fundamentals to Financial Management第一部分财务管理导论Section I Fundamentals to Financial Management第一节财务管理概述1.profit maximization*利润最大化1-1 EPS maximization* 每股收益最大化【讲解】EPS, earnings per share 每股收益1-2 Maximization of shareholders wealth* 股东财富最大化e.g. Shareholder wealth maximization is a fundamental principle of financial management. In financial management we assume that the objective of the business is to maximize shareholder wealth. This is not necessarily the same as maximizing profit.【讲解】（1）maximization[,mæksimai'zeiʃən]n.最大化，极大化（2）minimization [,minimai'zeiʃən, -mi'z-]n.最小化（3）maximize['mæksɪmaɪz]v. 最大化，取……最大值，达到最大值（4）minimize ['mɪnɪmaɪz] v. 最小化（5）minimum n.最小值，最小量 adj.最小的，最低的（6）maximum n. 极大，最大限度，最大量 adj.最高的，最多的（7）the same as 和……一样，与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。
在财务管理中我们假定企业的目标就是实现股东财富最大化。
财经专业英语词汇(N)
财经专业英语词汇(N)财经专业英语词汇(N)财经专业英语词汇(N)nagoya stock exchange 名古屋证券交易所naked short selling 无担保沽空；无担保卖空nanyang commercial bank limited 南洋商业银行有限公司nanyang finance company limited 南洋财务有限公司narrow definition of money 狭义货币供应narrow margin arbitrage 低利套汇；薄利套汇narrower profit margin 较小利润幅度narrowing of spread 收窄息差national accounting 国民经济核算national accounts 国民账户；国民核算national accounts framework 国民经济核算架构national association of securities dealers [united states] 全国证券交易商协会〔美国〕national association of securities dealers automated quotations [united states] 全国证券交易商自动报价协会〔美国〕national australia bank, limited 澳洲国民银行national automated payment system [naps] [china]  国家自动支付系统〔中国〕national bank of canada 加拿大国家银行national bank of pakistan 巴基斯坦银行national commercial bank limited 浙江兴业银行national income 国民收入national income account 国民收入账户national institute of economic and social research  国立经济及社会研究所national insurance contribution [united kingdom]  国民保险供款〔英国〕national market system [united states] 全国市场系统〔美国〕national measurement accreditation service [namas] [united kingdom] 国家计量认可服务处〔英国〕national westminster bank plc 国民西敏寺银行nationsbank, national association 美国众国银行native bank order 本地银行付款令票nature of business 业务性质near money 近似货币；准货币near monopoly 近乎专利；近乎垄断nedcor asia limited 莱利亚洲有限公司negative factor 利淡因素；不利因素negative growth 负增长negative interest 负利息negative interest rate 负利率negotiable 可转让；可流转negotiable bill of lading 可转让提单；流通提单negotiable certificate of deposit [ncd] 可转让存款证negotiable debt instrument 可转让债务票据negotiable instrument 可转让票据；可流转票据negotiable letter of credit 可转让信用证；流通信用证negotiable paper 可流转的票据negotiable securities 可流转证券negotiable security 可流转的抵押品negotiating bank 议付银行net 净额；净值；实额net additional allowance 额外免税实额net admissible assets 可接纳资产净值net aggregated value of an estate 遗产总值净额net amount 净额net assessable income 应评税入息实额net assessable profit 应评税利润实额net assessable value 应评税净值net assets 净资产；资产净值net assets increase 资产净值的增长net assets value [nav] 资产净值net balance 净余额net balance of capital movement 资金流动净额；资金流动净差额net basis 净额基准net book value 账面净值net borrower 净借方；净借贷的一方net capital 资本净值；资本净额net cash balance 现金结余净额net chargeable income 应课税入息实额net claims paid 已偿付申索净额net clearing balance 净结算差额net commission payable 须付的佣金净额net cost 净成本；成本净额；费用净额net currency translation difference 外币折算净差额net deficit 净额赤字net earnings 净收益；净盈利net equity 权益净额net estate 净遗产net exchange loss 汇兑损失净额net export of services 出口服务净额net external balance 对外贸易净差额net favourable balance 顺差净额net flow of fund 资金流动净额net indebtedness 净负债额net inflow of fund 资金流入净额net insurance liabilities 保险负债净额net interest margin 净利率差距net interest paid 实付利息net liabilities 净负债；负债净额net open position 未平仓合约净额net operating profit 营业纯利；营业净利net outflow of fund 资金外流净额net output 净产出；净产值；净产量net payment 支出凈额net position 持仓净额net price 净价格；实价net proceeds 凈收入net profit 纯利net profit after taxation 税后纯利net provisional tax 暂缴税实额net public financial assets 政府金融资产净值；政府财务资产净值net rate of exchange 净汇率net realizable value 可变现净值net realization 净变现额net receipt 净收入；收入净额net reinsurance premium 再保险保费净额net rent 租金净额net residue 净余额net savings 节省款项净额；节省开支净额；节省净额net spot foreign currency position 外币现货净额net sum 净款额net supply 供应净额net tangible assets 有形资产净值net total income 入息实额；收入实额net transfer to fund 拨入基金的款项净额net underwriting commitment 包销承担净额net unfavourable balance 逆差净额net value 净值net worth 净值；资产净值net/gross ratio 净额／总额比率netting 净额结算new airport division [economic services bureau] 新机场部〔经济局〕new capital account commitment 非经常帐新承担额new capital account subhead 非经常帐新分目new capital account subventions subhead 非经常帐资助金新分目；非经常帐下的资助金新分目new commitment 新承担额；新承担项目new commodity 新商品new companies section [companies registry] 新公司注册组〔公司注册处〕new grant 新增补助金new issue account 新股发行账户new issue of shares 发行新股new money 新增款项；新注入的资金new non-recurrent commitment 非经常开支新承担额new other non-recurrent subhead 其它非经常开支新分目new products committee [hong kong futures exchange limited] 新产品委员会〔香港期货交易所有限公司〕new recurrent account subhead 经常帐新分目new recurrent account subventions subhead 经常帐资助金新分目；经常帐下的资助金新分目new special expenditure subhead 特别开支新分目new taiwan dollar [twd] 新台币new york cotton exchange, inc. 纽约棉花交易所有限公司new york futures exchange 纽约期货交易所new york mercantile exchange [nymex] 纽约商品交易所new york produce exchange, inc. 纽约农产品交易所有限公司new york stock exchange 纽约证券交易所new zealand dollar [nzd] 新西兰元new zealand futures and options exchange 新西兰期货及期权交易所new zealand stock exchange 新西兰证券交易所newly authorized fund 新认可的基金newly authorized trust 新认可的信托newly formed trust 新成立的信托next day net settlement system 翌日净额交收系统next step--hong kong as a financial risk management centre, the 《向前迈进──香港稳居金融风险管理中心的地位》night depository 夜库nikkei 225 index 日经225指数nikkei index 日经指数nikkei stock average 日经平均指数nil-paid share 未缴股款的股份nishi-nippon bank, ltd. 西日本银行nishi-nippon finance (hong kong) limited 西日本财务（香港）有限公司n.m. rothschild & sons (hong kong) limited 洛希尔父子（香港）有限公司no-loss level 无亏损水平nominal account 名义账户；虚账户nominal amount 面额；象征式款额nominal and effective exchange rates for the hong kong dollar 港元的名义及实际汇率nominal capital 名义资本nominal consideration 象征式代价nominal earnings 名义收益；名义入息额；理论上入息额nominal increase 名义上增加；理论上增加nominal price 虚价；名义价格；按盘价nominal share capital 注册股本；名义股本nominal value 面值；名义值；票面值；理论上价值nominating committee [hong kong futures exchange limited, stock exchange of hong kong limited] 提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕nominee 代名人nominee account 代名人户口non-acceptance 不承兑non-bank investor 非银行投资者non-banking sector 银行以外的机构non-bankruptcy certificate 非破产证明书non-business day 非营业日non-capitalization weighted index 非资本值加权指数non-cash acquisition 非现金投资所得的资产non-cash assets 非现金资产non-cash-limited subhead 没有现金支出限额的分目non-certificated share 无证书股份non-clearing member 非结算会员non-collateralized derivatives warrant 非抵押衍生认股权证non-conforming tender 不符合要求的投标non-consumption item 非消费项目non-cumulative redeemable preference share 非累积的可赎回优先股non-dealing partner 非经营合伙人non-discretionary account 非全权委托户口；非全权代客买卖账户non-distributable reserve 不可分配的储备金non-essentials 非必需品non-executive director 非执行董事；非执行理事non-interest-bearing certificate of indebtedness 无息负债证明书non-interest-bearing debt securities 无息债务证券non-interest-bearing note 无息票据non-interventionism 不干预政策non-investment-linked life insurance policy 非与投资挂钩的人寿保单non-liquid form of deposit 定期存款non-listed company 非上市公司non-member shareholder 非会员股东non-monetary gold 非货币黄金；非作货币用途的黄金non-negotiable bill of lading 不可转让提单；非流通提单non-negotiable, non-interest-bearing promissory note 不可转让的无息期票non-oecd stock market 非经济合作及发展组织国家的证券市场non-payment 不缴付；不付款non-performing assets 非营运资产non-performing loan 非营运贷款；不履约贷款non-profit-distributing body 非分配利润的组织non-profit-making 非牟利non-proportional treaty 非比例协约non-proportional treaty reinsurance 非比例协约再保险non-realizable savings 不可变现的节省额non-recourse debt 无追索权债项non-recurrent cost 非经常费用non-recurrent expenditure 非经常开支non-recurrent grant 非经常补助金non-recurrent revenue 非经常收入non-resident corporation 非本地注册的公司；非本地注册的法人团体non-resident institution 非驻港机构non-subsidy principle 无津贴原则non-tradables 非贸易品non-unit liabilities 非单位负债non-voting share 无表决权股份non-works capital expenditure 基本工程外的非经常开支nordic investment bank 北欧投资银行normal expenditure 正常开支normal fidelity insurance 一般忠诚保险normal value 正常价值norwegian krone [nok] 挪威克郎nose dive 暴泻not negotiable 不可转让not trading for profit 非牟利notarial act of honour 公证承付notary 公证人note 票据；纸币；钞票note issuance facility 票据发行融通note issue 纸币发行；发钞note issue mechanism 发行钞票机制note security fund 纸币保证基金note-issuing bank 发钞银行notes on computation of salaries tax/personal assessment 有关薪俸税／个人入息课税计算办法说明notice for payment of provisional tax 暂缴税缴纳通notice for recovery of tax 追收税款通知书notice of a trust 信托通知notice of additional assessment 补加评税通知书notice of adjudication of proof of debt 裁定债权通告notice of assessment 评税通知书notice of assessment and demand for additional tax 评定及缴纳补加税款通知书notice of assessment and demand for tax 评税及缴纳税款通知书notice of assessment for property tax 物业税评税通知书notice of change of particulars 更改注册事项通知书notice of change of registered office 更改注册办事处通知书notice of correction to the valuation list 更正估价册通知书notice of deletion 删除估价册内物业通知书notice of demand 付款通知书notice of deposit 有关缴存款项的通知notice of dishonour 不兑现通知notice of intended dividend 有关拟宣布摊还债款的通notice of intended payment to creditors and intended application to recission of receiving order 拟发还偿款予债权人及拟申请撤销接管令通告notice of intention to amend valuation list 拟修正估价册记录通知书notice of intention to assess additional tax 拟评定补加税的通知书notice of interim valuation 临时估价通知书notice of objection 反对通知书notice of personal assessment 个人入息课税通知书notice of rateable value 应课差饷租值通知书notice of revised assessment 修订评税通知书notice of situation 公司更改。
财经相关英语词汇(O)
财经相关英语词汇(O)财经相关英语词汇(O)财经相关英语词汇(O)oecd 经济合作及发展组织由三十个成员国组成，就经济发展及社会政策进行讨论的国际组织opec 石油输出国组织、欧佩克旨在维持石油市场稳定及蓬勃的国际组织。
任何认同组织理念的重要石油出口国都可以成为会员国otc 场外交易证券指并非在交易所买卖的证券，一般由于未能符合上市要求。
在处理这些证券时，经纪人/交易商直接通过电脑网络及电话联系。
这些买卖活动受到国家证券经纪商协会的严密监察obligor 债务人有责任偿还债务本金及利息的机构odd lot 零星股、散股数目不足正常交易单位的证券off balance sheet financing 资产负债表以外融资公司筹集资金的一种方法，与贷款、债务或股票等会出现在资产负债表上的融资方法不同，这些融资不会出现在资产负债表上，例子包括合资企业、研发合作等offering circular 发行说明书新证券发行的简短公开说明书，发行人向散户投资者及经纪行分发，以期引起投资兴趣的文件offering memorandum 发行备忘录声明私募的目标、风险及投资条款的法律文件offshore 境外指位于或总部设于国界以外地区的机构oligopoly 寡头垄断指一种货品或服务的市场被少数公司控制的情况oligopsony 卖方寡头垄断与寡头垄断相似，指少数大型买方（非卖方）占市场的重要比重，促使价格下跌online banking 网上银行通过互联网进行的银行活动open end credit 开放性信贷预先核准，可重复使用，直至达到预定限额的贷款open-end fund 开放性基金可继续向投资者出售股份，并可在投资者愿意卖出时买回股份的共同基金operating cash flow (ocf) 营运现金流一家企业来自营运的现金。
一般指总收入减所有营运开支营运现金流是通过对净利润作出多项调整而计算得出，见于公司的现金流量表operating expenses 营运开支公司维持业务必须购买事物的开支operating income 营运收入业务营运带来的利润operating lease 营运租赁容许租借方使用一种资产，但没有转让资产实质股权的合约operating leverage 营运贡杆衡量一家公司或一个项目依赖固定成本，而非可变成本的程度operating margin 营运利润率计算方法为公司营运利润除以净销售额operating ratio 营运比率显示一家公司管理效益的比率。
经济类常见缩略语的英语翻译_财务英语词汇
c&f(cost & freight)成本加运费价t/t(telegraphic transfer)电汇d/p(document against payment)付款交单d/a (document against acceptance)承兑交单c.o (certificate of origin)一般原产地证g.s.p.(generalized system of preferences)普惠制ctn/ctns(carton/cartons)纸箱pce/pcs(piece/pieces)只、个、支等dl/dls(dollar/dollars)美元doz/dz(dozen)一打pkg(package)一包，一捆，一扎，一件等wt(weight)重量g.w.(gross weight)毛重n.w.(net weight)净重(customs declaration)报关单ea(each)每个，各w (with)具有w/o(without)没有fac(facsimile)传真imp(import)进口exp（export）出口max (maximum)最大的、最大限度的min (minimum)最小的，最低限度m 或med (medium)中等，中级的m/v（merchant vessel）商船s.s(steamship)船运mt或m/t(metric ton)公吨doc (document)文件、单据int（international）国际的p/l (packing list)装箱单、明细表inv (invoice)发票pct (percent)百分比ref （reference）参考、查价ems （express mail special）特快传递stl.(style)式样、款式、类型t或ltx或tx(telex)电传rmb（renminbi）人民币s/m （shipping marks）装船标记pr或prc(price) 价格pur (purchase)购买、购货s/c（sales contract）销售确认书l/c （letter of credit）信用证b/l （bill of lading）提单fob （free on board）离岸价cif （cost, insurance & freight）成本、保险加运费价gmo (genetically modified organism)转基因组织caga (compound annual growth average)年复合增长率。
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。
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1 财经英语词汇翻译(P 财经英语词汇翻译(P-Q)财经英语词汇翻译(P-Q)pacific basin central bank conference 太平洋地区中央银行会议 pacific basin economic council 太平洋地区经济议会 pacific economic co-operation council 太平洋经济合作议会 pacific economic outlook 《太平洋经济展望》 pacific finance (hong kong) limited 怡泰富财务（香港）有限公司 package 整套方案 package concept 整体发展概念 package development 组合发展；整体发展 packing credit 打包贷款；打包放款 packing loan 打包放款 paid-in capital 实缴资本；实缴股本 paid-in share 实收股份 paid-up capital 缴足股本 paid-up share capital 缴足款股本 panic buying 恐慌性抢购 panic selling 恐慌性抛售 paper 票据；文件 2
paper clearing system 票据交换制度 paper gold 纸黄金 paper profit 账面利润；纸上利润 par of exchange 汇兑平价 par value 票面值 parallel transaction 平行交易 parent company 母公司；控股公司 pari passu 平等权利；同等权益；按相同比例 paris bourse 巴黎证券交易所 parity of pay 同等薪酬 parity of subsidy principle 相同津贴的原则；平等津贴原则 part owner 有部分拥有权的人 part ownership 部分所有权 partial bid 部分收购建议 partial endorsement 部分背书 partial offer 部分要约 partial return of contribution 发还部分供款 partial settlement 部分交收 participant 参与者 participating preference share 参与优先股 participation 参与；参加；参股 participation in profit 分红 3
partly paid share 已缴部分股款的股份 partly paid share capital 已缴部分股款的股本 partly secured 部分有抵押 partner 合伙人；股东 partnership 合伙；合伙商行；合伙经营 partnership account 合伙账户 partnership assets 合伙资产 partnership at will 随意组合的合伙 partnership book 合伙簿册 partnership business 合伙业务 partnership debt 合伙债项 partnership instrument 合伙契约 partnership money 合伙的款项 partnership property 合伙财产 partnership stock 合伙股本 passage allowance 旅费津贴 passbook 银行存折 patent 专利；专利权 patent right 专利权 patentee 专利持有人 pawn 当押 pawnbroker 当押商 4
pawner 当押人 pay as you earn scheme pay band 薪酬级别 pay by lump sum 一次过付款 pay call 支付催缴股款 pay date 发薪日期 pay trend survey 薪酬趋势调查 pay zone 付款区 payable 应付；须付 payable at par 面值支付 payable at sight 见票即付 payable by instalments 以分期付款方式支付 payable in advance 上期缴纳 payable on demand 可凭票要求付款 payables 应付款项 payback period 还本期；回收期 payee 受款人；收款人；抬头人 paying bank 付款银行 payment 付款；支付款项 payment and drawback requirement 缴税及退税规定 payment by phone service “缴费聆”服务 payment in due course 按期付款 5
payment in kind 实物支付 payment in lieu of notice 代通知金 payment of estate duty 缴付遗产税 payment of maintenance 支付赡养费 payment of money 付款 payment of tax 缴付税项 payment procedure 付款程序 payment receipt 付款收据 payment stopped 停止付款；停付 payment system 支付系统 payment terms 付款条件；付款方式 payment to redeem 赎款 payoff period 回收期；回本期 payroll 薪酬表；薪酬总额 payroll per capita 按受雇人数平均计算的薪金额 payroll system 薪俸记录系统 pecuniary benefit 金钱利益 pecuniary consideration 金钱代价 pecuniary legacy 金钱遗赠 pecuniary liability 金钱上的法律责任 pecuniary loss 金钱损失 pegged exchange rate 联系汇率；固定汇率 6
penal rate 惩罚性息率〔流动资金调节机制〕 penal rent 惩罚租金 penal sum 罚金 penalty 罚则；罚款 penalty demand note 罚款通知书 penny share 低价股票；“ 蚊型股” pension 退休金 pension scheme 退休金计划 people's bank law 《人民银行法》
people's bank of china 中国人民银行 per annum 每年 per capita gross domestic product 按人口平均计算的本地生产总值；人均国内生产总值 per capita gross national product 按人口平均计算的国民生产总值；人均国民生产总值 per capita income 人均收入 per centum 每百 percentage charges 按百分率收取的费用；征收百分率 percentage increase 增长百分率 percentage inflator 以百分率表示的增加指数 percentage point 百分点 7
performance 成绩；业绩；表现 performance bond 履约保证书 period for redemption 赎回期限 period of accrual of interest 应计利息的期间 periodic actuarial investigation 定期精算调查 periodic payment 分期付款；定期付款 periodic updating of compensation rate 按期调整补偿率 periodical payment 按期付款；定期付款 permanent capital 永久资本 permanent diminution 永久减值 permanent health business 永久健康业务 permanent transfer 永久转让 permanently discontinued business 永久停业 permitted level of return 获准营利额；准许利润水平 perquisite 额外赏赐 person carrying on business 经营业务的人 person having spes successionis 有继承期望的人 personal allowance 个人免税额 personal assessment 个人入息课税；以个人入息课税办法接受评税 personal assessment allocation 拨入个人入息课税计算款项 personal assessment form 个人入息课税表格 8
personal assessment tax 个人入息课税应付的税款 personal chattels 非土地实产 personal consumption 个人消费 personal consumption expenditure 个人消费开支 personal emolument 个人薪酬；个人薪俸 personal emoluments subhead 个人薪酬分目 personal estate 可动产业 personal representative 遗产代理人 personal representative of a debtor 债务人的遗产代理人 personal spending pattern 个人消费模式 personal taxation 个人课税 personalty 动产 personnel-related expenses 与员工有关连的开支 personnel-related expenses subhead 与员工有关连的开支分目 pessimist “淡友” petition 呈请；呈请书 petitioner 呈请人 petitioning creditor 提出呈请的债权人 petro dollar 石油美元 petty cash 小额现款 phased increase 分期递增