财经英语词汇(A-C)
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 责任编辑: dotranslation 参与评论。
金融专业常用英语词汇
金融专业常用英语词汇常用会计英语词汇基本词汇A(1)account账户,报表A(2)accounting postulate会计假设A(3)accounting valuation会计计价A(4)accountability concept经营责任概念A(5)accountancy会计职业A(6)accountant会计师A(7)accounting会计A(8)agency cost代理成本A(9)accounting bases会计基础A(10)accounting manual会计手册A(11)accounting period会计期间A(12)accounting policies会计方针A(13)accounting rate of return会计报酬率A(14)accounting reference date会计参照日A(15)accounting reference period会计参照期间A(16)accrual concept应计概念A(17)accrual expenses应计费用A(18)acid test ratio速动比率(酸性测试比率)A(19)acquisition收购A(20)acquisition accounting收购会计A(21)adjusting events调整事项A(22)administrative expenses行政管理费A(23)amortization摊销A(24)analytical review分析性复核A(25)annual equivalent cost年度等量成本法A(26)annual report and accounts年度报告和报表A(27)appraisal cost检验成本A(28)appropriation account盈余分配账户A(29)articles of association公司章程细则A(30)assets资产A(31)assets cover资产担保A(32)asset value per share每股资产价值A(33)associated company联营公司A(34)attainable standard可达标准A(35)attributable profit可归属A(36)audit审计A(37)audit report审计报告A(38)auditing standards审计准则A(39)authorized share capital额定股本A(40)available hours可用小时A(41)avoidable costs可避免成本B(42)back-to-back loan易币贷款B(43)backflush accounting倒退成本计算B(44)bad debts坏帐B(45)bad debts ratio坏帐比率B(46)bank charges银行手续费B(47)bank overdraft银行透支B(48)bank reconciliation银行存款调节表B(49)bank statement银行对账单B(50)bankruptcy破产B(51)basis of apportionment分摊基础B(52)batch批量B(53)batch costing分批成本计算B(54)beta factor B(市场)风险因素B(55)bill账单B(56)bill of exchange汇票B(57)bill of lading提单B(58)bill of materials用料预计单B(59)bill payable应付票据B(60)bill receivable应收票据B(61)bin card存货记录卡B(62)bonus红利B(63)book-keeping薄记B(64)Boston classification波士顿分类B(65)breakeven chart保本图B(66)breakeven point保本点B(67)breaking-down time复位时间B(68)budget预算B(69)budget center预算中心B(70)budget cost allowance预算成本折让B(71)budget manual预算手册B(72)budget period预算期间B(73)budgetary control预算控制B(74)budgeted capacity预算生产能力B(75)business center经营中心B(76)business entity营业个体B(77)business unit经营单位B(78)by-product副产品C(79)called-up share capital催缴股本C(80)capacity生产能力C(81)capacity ratios生产能力比率C(82)capital资本C(83)capital assets pricing model资本资产计价模式C(84)capital commitment承诺资本C(85)capital employed已运用的资本C(86)capital expenditure资本支出C(87)capital expenditure authorization资本支出核准C(88)capital expenditure control资本支出控制C(89)capital expenditure proposal资本支出申请C(90)capital funding planning资本基金筹集计划C(91)capital gain资本收益C(92)capital investment appraisal资本投资评估C(93)capital maintenance资本保全C(94)capital resource planning资本资源计划C(95)capital surplus资本盈余C(96)capital turnover资本周转率C(97)card记录卡C(98)cash现金C(99)cash account现金账户C(100)cash book现金账薄C(101)cash cow金牛产品C(102)cash flow现金流量C(103)cash flow budget现金流量预算C(104)cash flow statement现金流量表C(105)cash ledger现金分类账C(106)cash limit现金限额C(107)CCA现时成本会计C(108)center中心C(109)changeover time变更时间C(110)chartered entity特许经济个体C(111)cheque支票C(112)cheque register支票登记薄C(113)classification分类C(114)clock card工时卡C(115)code代码C(116)commitment accounting承诺确认会计C(117)common cost共同成本C(118)company limited by guarantee有限担保责任公司C(119)company limited by shares股份有限公司C(120)competitive position竞争能力状况C(121)concept概念C(122)conglomerate跨行业企业C(123)consistency concept一致性概念C(124)consolidated accounts合并报表C(125)consolidation accounting合并会计C(126)consortium财团C(127)contingency plan应急计划C(128)contingent liabilities或有负债C(129)continuous operation连续生产C(130)contra抵消C(131)contract cost合同成本C(132)contract cos ting合同成本计算C(133)contribution centre贡献中心C(134)contribution chart贡献图C(135)control控制C(136)control account控制账户C(137)control limits控制限度C(138)controllability concept可控制概念C(139)controllable cost可控制成本C(140)conversion cost加工成本C(141)convertible loan stock可转换为股票的贷款C(142)corporate appraisal公司评估C(143)corporate planning公司计划C(144)corporate social reporting公司社会报告C(145)cost成本C(146)cost account成本账户C(147)cost accounting成本会计C(148)cost accounting manual成本手册C(149)cost adjustment成本调整C(150)cost allocation成本分配C(151)cost apportionment成本分摊C(152)cost attribution成本归属C(153)cost audit成本审计C(154)cost benefit analysis成本效益分析C(155)cost center成本中心C(156)cost driver成本动因C(157)cost of capital资本成本C(158)cost of goods sold销货成本C(159)cost of non-conformance非相符成本C(160)cost of sales销售成本C(161)cost reduction成本降低C(162)cost structure成本结构C(163)cost unit成本单位C(164)cost-volum e-profitanalysis(CVP)本量利分析C(165)costing成本计算C(166)credit note贷项通知C(167)credit report信贷报告书C(168)creditor债权人C(169)creditor days ratio应付账款天数率C(170)creditors ledger应付账款分类账C(171)critical event关键事项C(172)critical path关键路线C(173)cumulative preference shares累积优先股C(174)current asset流动资产C(175)current cost accounting现时成本会计C(176)current liabilities流动负债C(177)current purchasing poweraccounting现时购买力会计C(178)current ratio流动比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycle time周转时间D(182)debenture债券D(183)debit note借项通知D(184)debit capacity举债能力D(185)debt ratio债务比率D(186)debtor债务人;应收账款D(187)debtor days ratio应收账款天数率D(188)debtors ledger应收账款分类账D(189)debtor’age analysis应收账款账龄分析D(190)decision driven costs决策连动成本D(191)decision tree决策树D(192)defects次品D(193)deferred expenditure递延支出D(194)deferred shares递延股份D(195)deferred taxation递延税款D(196)delivery note交货单D(197)departmental accounts部门报表D(198)departmental budget部门预算D(199)depreciation折旧D(200)dispatch note发运单D(201)development cost开发成本D(202)differential cost差别成本D(203)direct cost直接成本D(204)direct debit直接借项D(205)direct hours yield直接小时产出率D(206)direct labour cost percentagerate直接人工成本百分比D(207)direct labour hour rate直接人工小时率D(208)directs on indirect work间接工作事项上的工时D(209)discount rate贴现率D(210)discounted cash flow现金流量贴现D(211)discretionary cost酌量成本D(212)distribution cost摊销成本D(213)diversions移用D(214)diverted hours移用小时D(215)diverted hours ratio移用工时比率D(216)dividend股利D(217)dividend co ver股利产出率D(218)dividend per share每股股利D(219)dog疲软产品D(220)double entry accounting复式会计D(221)double-entry book-keeping复式薄记D(222)doubtful debts可疑债务D(223)down time停工时间D(224)dynamic programming动态规划E(225)earning per share每股盈利E(226)earning ratio市盈率E(227)economic order quantity(EOQ)经济订购批量E(228)efficient market hypothesis有效市场假设E(229)efficiency ration效率性比率E(230)element of cost成本要素E(231)entity经济个体E(232)environmental audit环境审计E(233)environmental impactassessment环境影响评价E(234)EOQ经济订购批量E(235)equity权益E(236)equity method of accounting权益法会计计算E(237)equity share capital权益股本E(238)equivalent units当量E(239)event事项E(240)exceptional items例外事项E(241)expected value期望值E(242)expenditure支出E(243)expenses费用E(244)external audit外部审计E(245)external failure cost外部损失成本E(246)extraordinary items非常事项F(247)factory goods让售商品F(248)factoring应收帐款让售F(249)fair value公允价值F(250)feedback反馈F(251)FIFO先近先出法F(252)final accounts年终报表F(253)finance lease融资租赁F(254)financial accounting财务会计F(255)financial accounts calendar adjustment财务报表的日历时间调整F(256)financial management财务管理F(257)financial planning财务计划F(258)financial statement财务报表F(259)finished goods完成品F(260)fixed asset固定资产F(261)fixed overhead固定制造费用F(262)fixed asset turnover固定资产周转率F(263)fixed assets register固定资产登记薄F(264)fixed cost固定成本F(265)flexed budget变动限额预算F(266)flexible budget弹性预算F(267)float time浮动时间F(268)floating charge流动抵押F(269)flow of funds statement资金流量表F(270)forecasting预测F(271)founder’s shares发起人股份F(272)full capacity满负荷生产能力F(273)function costing职能成本计算F(274)functional budget职能预算F(275)fund accounting基金会计F(276)fundamental accounting concept 基础会计概念F(277)fungible assets可互换资产F(278)futuristic planning远景计划G(279)gap analysis间距分析G(280)gearing举债经营比率(杠杆)G(281)goal congruence目标一致性G(282)going concern concept持续经营概念G(283)goods received note商品收讫单G(284)goodwill商誉G(285)gross dividend yield总股息产出率G(286)gross margin总边际G(287)gross profit毛利润G(288)gross profit percentage毛利润百分比G(289)group企业集团G(290)group accounts集团报表H(291)high-geared高结合杠杆(比例)H(292)hire purchase租购H(293)historical cost历史成本H(294)historical cost accounting历史成本会计H(295)hours小时H(296)hurdle rate最低可接受的报酬率I(297)ideal standard理想标准I(298)idle capacity ration闲置生产能力比率I(299)idle time闲置时间I(300)impersonal accounts非记名账户I(301)imprest system定额备用制度I(302)income and expenditure account收益和支出报表I(303)incomplete records不完善记录I(304)incremental cost增量成本I(305)incremental yield增量产出率I(306)indirect cost间接成本I(307)indirect hours间接小时I(308)insolvency无力偿付I(309)intangible asset无形资产I(310)integrated accounts综合报表I(311)interdependency concept关联性概念I(312)interest cover利息保障倍数I(313)interlocking accounts连锁报表I(314)internal audit内部审计I(315)internal check内部牵制I(316)internal control system内部控制体系I(317)internal failure cost内部损失成本I(318)internal rate of return(IRR)内含报酬率I(319)inventory存货I(320)investment投资I(321)investment center投资中心I(322)invoice register发票登记薄I(323)issued share capital已发行股本J(324)job定单J(325)job card工作卡J(326)job costing工作成本计算J(327)job sheet工作单J(328)joint cost联合成本J(329)joint products联产品J(330)joint stock company股份公司J(331)joint venture合资经营J(332)journal日记账J(333)just-in-time(JIT)适时制度J(334)just-in-time production适时生产J(335)just-in-time purchasing适时购买K(336)key factor关键因素L(337)labour人工L(338)labour transfer note人工转移单L(339)leaning curve学习曲线L(340)ledger分类账户L(341)length of order book定单平均周期L(342)letter of credit信用证L(343)leverage举债经营比率L(344)liabilities负债L(345)life cycle costing寿命周期成本计算L(346)LIF O后近先出法L(347)limited liability company有限责任公司L(348)limiting factor限制因素L(349)line-item budget明细支出预算L(350)liner programming线性规划L(351)liquid assets变现资产L(352)liquidation清算L(353)liquidity ratios易变现比率L(354)loan贷款L(355)loan capital借入资本L(356)long range planning长期计划L(357)lost time record虚耗时间记录L(358)low geared低结合杠杆(比例)L(359)lower of cost or net realizablevalue concept成本或可变净价孰低概念M(360)machine hour rate机器小时率M(361)machine time record机器时间记录M(362)managed cost管理成本M(363)management accounting管理会计M(364)management accounting concept管理会计概念M(365)management accounting guides 管理会计指导方针M(366)management audit管理审计M(367)management buy-out管理性购买产权M(368)management by exception例外管理原则M(369)margin边际M(370)margin of safety ration安全边际比率M(371)margin cost边际成本M(372)margin costing边际成本计算M(373)mark-down降低标价M(374)mark-up提高标价M(375)market risk premium市场分险补偿M(376)market share市场份额M(377)marketing cost营销成本M(378)matching concept配比概念M(379)materiality concept重要性概念M(380)materials requisition领料单M(381)materials returned note退料单M(382)materials transfer note材料转移单M(383)memorandum of association公司设立细则M(384)merger兼并M(385)merger accounting兼并会计M(386)minority interest少数股权M(387)mixed cost混合成本N(388)net assets净资产N(389)net book value净账面价值N(390)net liquid funds净可变现资金N(391)net margin净边际N(392)net present value(NPV)净现值N(393)net profit净利润N(394)net realizable value可变现净值N(395)net worth资产净值N(396)network analysis网络分析N(397)noise干捞N(398)nominal account名义账户N(399)nominal share capital名义股本N(400)nominal holding代理持有股份N(401)non-adjusting events非调整事项N(402)non-financial performancemeasurement非财务业绩计量N(403)non-integrated accounts非综合报表N(404)non-liner programming非线性规划N(405)non-voting shares无表决权的股份N(406)notional cost名义成本N(407)number of days stock存货周转天数N(408)number of weeks stock存货周转周数O(409)objective classification客体分类O(410)obsolescence陈旧O(411)off balance sheet finance资产负债表外筹资O(412)offer for sale标价出售O(413)operating budget经营预算O(414)operating lease经营租赁O(415)operating statement营业报表O(416)operation time操作时间O(417)operational control经营控制O(418)operational gearing经营杠杆O(419)operating plans经营计划O(420)opportunity cost机会成本O(421)order定单O(422)ordinary shares普通股O(423)out-of-date cheque过期支票O(424)over capitalization过分资本化O(425)overhead制造费用O(426)overhead absorption rate制造费用分配率O(427)overhead cost制造费用O(428)overtrading超过营业资金的经营P(429)paid cheque已付支票P(430)paid-up share capital认定股本P(431)parent company母公司P(432)pareto distribution帕累托分布P(433)participating preference shares参与优先股P(434)partnership合伙P(435)payable ledger应付款项账户P(436)payback回收期P(437)payments and receipts account收入和支出报表P(438)payments withh eld保留款额P(439)payroll工资单P(440)payroll analysis工资分析P(441)percentage profit on turnover利润对营业额比率P(442)period cost期间成本P(443)perpetual inventory永续盘存P(444)personal account记名账户P(445)PEPT项目评审法P(446)petty cash account备用金账户P(447)petty cash voucher备用金凭证P(448)physical inventory实地盘存P(449)planning计划P(450)planning horizon计划时限P(451)planning period计划期间P(452)policy cost政策成本P(453)position audit状况审计P(454)post balance sheet events资产负债表编后事项P(455)practical capacity实际生产能力P(456)pre-acquisition losses购置前损失P(457)pre-acquisition profits购置前利润P(458)preference shares优先股P(459)preference creditors优先债权人P(460)preferred creditors优先债权人P(461)prepayments预付款项P(462)present value现值P(463)prevention cost预防成本P(464)price ratio市盈率P(465)prime cost主要成本P(466)prime entry-books of原始分录登记薄P(467)principal budget factor主要预算因素P(468)prior charge capital优先股P(469)prior year adjustments以前年度调整P(470)priority base budgeting优先顺序体制的预算P(471)private company私人公司P(472)pro-forma invoice预开发票P(473)problem child问号产品P(474)process costing分步成本计算P(475)process time加工时间P(476)product cost产品成本P(477)Product life cycle产品寿命周期P(478)production cost生产成本P(479)production cost of sales售货成本P(480)production volume ratio生产业务量比率P(481)profit center利润中心P(482)profit per employee每员工利润P(483)profit retained for the year年度利润留存P(484)profit to turnover ratio利润对营业额比率P(485)profit-volume graph利量图P(486)profitability index盈利指数P(487)programming规划P(488)project evaluation and review technique项目评审法P(489)projection预计P(490)promissory note本票P(491)prospectus募债说明书P(492)provisions for liabilities and charges偿债和费用准备P(493)prudent concept稳健性概念P(494)public company公开公司P(495)purchase order订购单P(496)purchase requisition请购单P(497)purchase ledger采购账户Q(498)quality related costs质量有关成本Q(499)queuing time排队时间R(500)rate率R(501)ratio比率R(502)ration pyramid比率金字塔R(503)raw material原材料R(504)receipts and payments account 收入和支付报表R(505)receivable ledger应收款项账户R(506)redeemable shares可赎回股份R(507)redemption赎回R(508)registered share capital注册资本R(509)rejects废品R(510)relevancy concept相关性概念R(511)relevant costs相关成本R(512)relevant range相关范围R(513)reliability concept可靠性概念R(514)replacement price重置价格R(515)report报表R(516)reporting报告R(517)research cost,applied应用性研究成本R(518)research cost,pure or basic理论或基础研究成本R(519)reserves留存收益R(520)residual income剩余收益R(521)responsibility center责任中心R(522)retention money保留款额R(523)return on capital employed运用资本报酬率R(524)returns退回R(525)revenue收入R(526)revenue center收入中心R(527)revenue expenditure收益支出R(528)revenue investment收入性投资R(529)right issue认股权发行R(530)rolling budget滚动预算R(531)rolling forecast滚动预测S(53 2)sales ledger销售分类账S(533)sales order销售定单S(534)sales per employee每员工销售额S(535)scrap废料S(536)scrip issue红股发行S(537)secured creditors有担保的债权人S(538)segmental reporting分部报告S(539)selling cost销售成本S(540)semi-fixed cost半固定成本S(541)semi-variable cost半变动成本S(542)sensitivity analysis敏感性分析S(543)service cost center服务成本中心S(544)service costing服务成本计算S(545)set-up time安装时间S(546)shadow prices影子价格S(547)share股票S(548)share capital股份资本S(549)share option scheme购股权证方案S(550)share premium股票溢价S(551)sight draft即期汇票S(552)single-entry book-keeping单式薄记S(553)sinking fund偿债基金S(554)slack time松弛时间S(555)social responsibility cost社会责任成本S(556)sole trader独资经营者S(557)source and application of fundsstatement资金来源和运用表S(558)special order costing特殊定单成本计算S(559)staff costs职工成本S(560)statement of account营业账单S(561)statement of affairs财务状况表S(562)statutory body法定实体S(563)stock存货S(564)stock control存货控制S(565)stock turnover存货周转率S(566)stocktaking盘点存货S(567)stores requisition领料申请单S(568)strategic business unit战略经营单位S(569)strategic managementaccounting战略管理会计S(570)strategic planning战略计划S(571)strategy战略S(572)subjective classification主体分类S(573)subscribed share capital已认购的股本S(574)subsidiary undertaking子公司S(575)sunk cost沉没成本S(576)supply estimate预算估计S(577)supply expenditure预算支出S(578)suspense account暂记账户S(579)SWOT analysis长处和短处,机会和威胁分析S(580)system制度,体系T(581)tactical planning策略计划T(582)tactics策略T(583)take-over接收T(584)tangible asset有T(585)tangiblefixed asset statement有形固定资产表T(586)target cost目标成本T(587)terotechnology设备综合工程学T(588)throughput accounting生产量会计T(589)time时间T(590)time sheet时间记录表T(591)total assets总资产T(592)total quality management全面质量管理T(593)total stocks存货总计T(594)trade creditors购货客户(应付账款)T(595)trade debtors销货客户(应收账款)T(596)trading profit and loss account 营业损益表T(597)transfer price转让价格T(598)transit time中转时间T(599)treasurership财务长制度T(600)trail balance试算平衡表T(601)turnover营业额U(602)uncalled share capital未催缴股本U(603)under capitalization不足资本化U(604)under or over-absorbed overhead少吸收或多吸收的制造费用U(605)uniform accounting统一会计U(606)uniform costing统一成本计算U(607)unissued share capital未发行股本V(608)value价值。
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。
(财务会计)会计英语词汇简版
A (1)ABC 作业基础成本计算A (2)absorbed overhead 已吸收制造费用A (3)absorption costing 吸收成本计算A (4)account 账户,报表A (5)accounting postulate 会计假设A (6)accounting series release 会计公告文件A (7)accounting valuation 会计计价A (8)account sale 承销清单A (9)accountability concept 经营责任概念A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本A (14)accounting bases 会计基础A (15)accounting manual 会计手册A (16)accounting period 会计期间A (17)accounting policies 会计方针A (18)accounting rate of return 会计报酬率A (19)accounting reference date 会计参照日A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念A (22)accrual expenses 应计费用A (23)acid test ration 速动比率(酸性测试比率)A (24)acquisition 购置A (25)acquisition accounting 收购会计A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项A (28)administrative expenses 行政管理费A (29)advice note 发货通知A (30)amortization 摊销A (31)analytical review 分析性检查A (32)annual equivalent cost年度等量成本法A (33)annual report andaccounts 年度报告和报表A (34)appraisal cost 检验成本A (35)appropriation account盈余分配账户A (36)articles of association公司章程细则A (37)assets 资产A (38)assets cover 资产保障A (39)asset value per share 每股资产价值A (40)associated company 联营公司A (41)attainable standard 可达标准A (42)attributable profit 可归属利润A (43)audit 审计A (44)audit report 审计报告A (45)auditing standards 审计准则A (46)authorized share capital额定股本A (47)available hours 可用小时A (48)avoidable costs 可避免成本B (49)back-to-back loan 易币贷款B (50)backflush accounting 倒退成本计算B (51)bad debts 坏帐B (52)bad debts ratio 坏帐比率B (53)bank charges 银行手续费B (54)bank overdraft 银行透支B (55)bank reconciliation 银行存款调节表B (56)bank statement 银行对账单B (57)bankruptcy 破产B (58)basis of apportionment分摊基础B (59)batch 批量B (60)batch costing 分批成本计算B (61)beta factor B(市场)风险因素B (62)bill 账单B (63)bill of exchange 汇票B (64)bill of landing 提单B (65)bill of materials 用料预计单B (66)bill payable 应付票据B (67)bill receivable 应收票据B (68)bin card 存货记录卡B (69)bonus 红利B (70)book-keeping 薄记B (71)Boston classification 波士顿分类B (72)breakeven chart 保本图B (73)breakeven point 保本点B (74)breaking-down time 复位时间B (75)budget 预算B (76)budget center 预算中心B (77)budget cost allowance预算成本折让B (78)budget manual 预算手册B (79)budget period 预算期间B (80)budgetary control 预算控制B (81)budgeted capacity 预算生产能力B (82)burden 制造费用B (83)business center 经营中心B (84)business entity 营业个体B (85)business unit 经营单位B (86)buy-out management 管理性购买产权B (87)by-product 副产品C (88)called-up share capital 催缴股本C (89)capacity 生产能力C (90)capacity ratios 生产能力比率C (91)capital 资本C (92)capital assets pricing model 资本资产计价模式C (93)capital commitment 承诺资本C (94)capital employed 已运用的资本C (95)capital expenditure 资本支出C (96)capital expenditure authorization 资本支出核准C (97)capital expenditure control 资本支出控制C (98)capital expenditure proposal 资本支出申请C (99)capital funding planning 资本基金筹集计划C (100)capital gain 资本收益C (101)capital investment appraisal 资本投资评估C (102)capital maintenance 资本保全C (103)capital resource planning 资本资源计划C (104)capital surplus 资本盈余C (105)capital turnover 资本周转率C (106)card 记录卡C (107)cash 现金C (108)cash account 现金账户C (109)cash book 现金账薄C (110)cash cow 金牛产品C (111)cash flow 现金流量C (112)cash discounted 现金贴现C (113)cash flow budget 现金流量预算C (114)cash flow statement 现金流量表C (115)cash ledger 现金分类账C (116)cash limit 现金限额C (117)CCA 现时成本会计C (118)center 中心C (119)changeover time 变更时间C (120)chartered entity 特许经济个体C (121)cheque 支票C (122)cheque register 支票登记薄C (123)coin analysis 零钱分类C (124)classification 分类C (125)clock card 工时卡C (126)code 代码C (127)commitmentaccounting 承诺确认会计C (128)common cost 共同成本C (129)company limited byguarantee 有限担保责任公司C (130)company limited shares股份有限公司C (131)competitive position竞争能力状况C (132)concept 概念C (133)conglomerate 跨行业企业C (134)consistency concept 一致性概念C (135)consolidated accounts合并报表C (136)consolidationaccounting 合并会计C (137)consortium 财团C (138)contingency plan 应急计划C (139)contingent liabilities或有负债C (140)continuous operation连续生产C (141)contra 抵消C (142)contract cost 合同成本C (143)contract costing 合同成本计算C (144)contribution 贡献毛益C (145)contribution centre 贡献中心C (146)contribution chart 贡献图C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率C (148)contribution to salesration 贡献毛益对销售比率C (149)control 控制C (150)control account 控制帐户C (151)control limits 控制限度C (152)controllability concept可控制概念C (153)controllable cost 可控制成本C (154)conversion cost 加工成本C (155)convertible loan stock来源： 可转换为股票的贷款C (156)corporate appraisal 公司评估C (157)corporate planning 公司计划C (158)corporate socialreporting 公司社会报告C (159)corporation 股份公司C (160)cost 成本C (161)cost account 成本帐户C (162)cost accounting 成本会计C (163)cost accounting manual成本手册C (164)cost accounts calendar成本报表的日历时间C (165)cost adjustment 成本调整C (166)cost allocation 成本分配C (167)cost apportionment 成本分摊C (168)cost attribution 成本归属C (169)cost audit 成本审计C (170)cost behaviour 成本性态C (171)cost benefit analysis 成本效益分析C (172)cost center 成本中心C (173)cost driver 成本动因C (174)cost of capital 资本成本C (175)cost of conformance 相符成本C (176)cost of goods sold 销货成本C (177)cost of non-conformance 非相符成本C (178)cost of sales 销售成本C (179)cost reduction 成本降低C (180)cost structure 成本结构C (181)cost unit 成本单位C (182)cost-volume-profit analysis(CVP) 本量利分析C (183)costing 成本计算C (184)CPP 现时购买力会计C (185)credit note 贷项通知C (186)credit report 信贷报告书C (187)creditor 债权人C (188)creditor days ratio 应付帐款天数率C (189)creditors ledger 应付帐款分类帐C (190)critical event 关键事项C (191)critical path 关键路线C (192)cumulative preference shares 累积优先股C (193)current account 往来帐户C (194)current asset 流动资产C (195)current cost accounting 现时成本会计C (196)current liabilities 流动负债C (197)current purchasing power accounting 现时购买力会计C (198)current ration 流动比率C (199)cut-off 截止C (200)CVP 本量利分析C (201)cycle time 周转时间D (202)debenture 债券D (203)debit note 借项通知D (204)debit capacity 举债能力D (205)debt ratio 债务比率D (206)debtor 债务人D (207)debtor days ratio 应收帐款天数率D (208)debtors 应收款D (209)debtors ledger 应收帐款分类帐D (210)debtor' age analysis 应收帐款帐龄分析D (211)decision driven costs决策连动成本D (212)decision tree 决策树D (213)defects 次品D (214)deferred expenditure递延支出D (215)deferred shares 递延股份D (216)deferred taxation 递延税款D (217)delivery note 交货单D (218)departmental accounts部门报表D (219)departmental budget部门预算D (220)depreciation 折旧D (221)dispatch note 发运单D (222)development cost 开发成本D (223)differential cost 差别成本D (224)direct hours yield 直接工时产出率D (225)direct labourcost-standard 标准直接人工成本D (226)direct labourefficiency-variance 直接人工效率差异D (227)direct labourrate-variance 直接人工费率差异D (228)direct labourtotal-variance 直接人工总差异D (229)direct materialmix-variance 直接材料结构差异D (230)direct price-variance直接材料价格差异D (231)direct materialtotal-variance 直接材料总差异D (232)direct materialsusage-variance 直接材料用量差异D (233)direct materialsyield-variance 直接材料产出率差异D (234)direct cost 直接成本D (235)direct debit 直接借项D (236)direct hours yield 直接小时产出率D (237)direct labour costpercentage rate 直接人工成本百分比D (238)direct labour hour rate直接人工小时率D (239)directs on indirectwork 间接工作事项上的工时D (240)discount rate 贴现率D (241)discounted cash flow现金流量贴现D (242)discretionary cost 酌量成本D (243)distribution cost 摊销成本D (244)diversions 移用D (245)diverted hours 移用小时D (246)diverted hours ratio 移用工时比率D (247)dividend 股利D (248)dividend cover 股利产出率D (249)dividend per share 每股股利D (250)dog 疲软产品D (251)double entryaccounting 复式会计D (252)double-entrybook-keeping 复式薄记D (253)doubtful debts 可疑债务D (254)down time 停工时间D (255)dynamic programming 动态规划E (256)earning per share 每股盈利E (257)earning ratio 市盈率E (258)economic order quantity(EOQ) 经济订购批量E (259)efficient market hypothesis 有效市场假设E (260)efficiency ration 效率性比率E (261)element of cost 成本要素E (262)entity 经济个体E (262)environmental audit 环境审计E (263)environmental impact assessment 环境影响评价E (264)EOQ 经济订购批量E (265)equity 权益E (266)equity method of accounting 权益法会计计算E (267)equity share capital 权益股本E (268)equivalent units 当量E (269)event 事项E (270)exceptional items 例外事项E (271)expected value 期望值E (272)expenditure 支出E (273)expenses 费用E (274)external audit 外部审计E (275)external failure cost 外部损失成本E (276)extraordinary items 非常事项F (277)factory goods 让售商品F (278)factoring 应收帐款让售F (279)fail value 公允价值F (280)feedback 反馈F (281)FIFO 先近先出法F (282)final accounts 年终报表F (283)finance lease 融资租赁F (284)financial accounting 财务会计F (285)financial accountscalendar adjustment 财务报表的日历时间调整F (286)financial management财务管理F (287)financial planning 财务计划F (288)financial statement 财务报表F (289)finished goods 完成品F (290)fixed asset 固定资产F (291)fixed overhead 固定制造费用F (292)fixed asset turnover 固定资产周转率F (293)fixed assets register 固定资产登记薄F (294)fixed cost 固定成本F (295)flexed budget 变动限额预算F (296)flexible budget 弹性预算F (297)float time 浮动时间F (298)floating charge 流动抵押F (299)flow of funds statement资金流量表F (300)forecasting 预测F (301)founder's shares 发起人股份F (302)full capacity 满负荷生产能力F (303)function costing 职能成本计算F (304)functional budget 职能预算F (305)fund accounting 基金会计F (306)fundamental accountingconcept 基础会计概念F (307)fungible assets 可互换资产F (308)futuristic planning 远景计划G (309)gap analysis 间距分析G (310)gearing 举债经营比率(杠杆)G (311)goal congruence 目标一致性G (312)going concern concept持续经营概念G (313)goods received note 商品收讫单G (314)goodwill 商誉G (315)gross dividend yield总股息产出率G (316)gross margin 总边际G (317)gross profit 毛利润G (318)gross profit percentage毛利润百分比G (319)group 企业集团G (320)group accounts 集团报表H (312)high-geared 高结合杠杆(比例)H (313)hire purchase 租购H (314)historical cost 历史成本H (315)historical costaccounting 历史成本会计H (316)hours 小时H (317)hurdle rate 最低可接受的报酬率I (318)ideal standard 理想标准I (319)idle capacity ration 闲置生产能力比率I (320)idle time 闲置时间I (321)impersonal accounts 非记名账户I (322)imprest system 定额备用制度I (323)income and expenditureaccount 收益和支出报表I (324)incomplete records 不完善记录I (325)incremental cost 增量成本I (326)incremental yield 增量产出率I (327)indirect cost 间接成本I (328)indirect hours 间接小时I (329)insolvency 无力偿付I (330)intangible asset 无形资产I (331)integrated accounts 综合报表I (332)interdependency concept 关联性概念I (333)interest cover 利息保障倍数I (334)interlocking accounts 连锁报表I (335)internal audit 内部审计I (336)internal check 内部牵制I (337)internal control system 内部控制体系I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含报酬率I (340)inventory 存货I (341)investment 投资I (342)investment center 投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已发行股本J (345)job 定单J (346)job card 工作卡J (347)job costing 工作成本计算J (348)job sheet 工作单J (349)joint cost 联合成本J (350)joint products 联产品J (351)joint stock company 股份公司J (352)joint venture 合资经营J (353)journal 日记账J (354)just-in-time(JIT) 适时制度J (355)just-in-time production 适时生产J (356)just-in-time purchasing适时购买K (357)key factor 关键因素L (358)labour 人工L (359)labour transfer note 人工转移单L (360)leaning curve 学习曲线L (361)ledger 分类账户L (362)length of order book定单平均周期L (363)letter of credit 信用证L (364)leverage 举债经营比率L (365)liabilities 负债L (366)life cycle costing 寿命周期成本计算L (367)LIFO 后近先出法L (368)limited liabilitycompany 有限责任公司L (369)limiting factor 限制因素L (370)line-item budget 明细支出预算L (371)liner programming 线性规划L (372)liquid assets 变现资产L (373)liquidation 清算L (374)liquidity ratios 易变现比率L (375)loan 贷款L (376)loan capital 借入资本L (377)long range planning 长期计划L (378)lost time record 虚耗时间记录L (379)low geared 低结合杠杆(比例)L (380)lower of cost or netrealizable value concept 成本或可变净价孰低概念M (381)machine hour rate 机器小时率M (382)machine time record机器时间记录M (383)managed cost 管理成本M (384)managementaccounting 管理会计M (385)managementaccounting concept 管理会计概念M (386)managementaccounting guides 管理会计指导方针M (387)management audit 管理审计M (388)management buy-out管理性购买产权M (389)management byexception 例外管理原则M (390)margin 边际M (391)margin of safety ration安全边际比率M (392)margin cost 边际成本M (393)margin costing 边际成本计算M (394)mark-down 降低标价M (395)mark-up 提高标价M (396)market risk premium市场分险补偿M (397)market share 市场份额M (398)marketing cost 营销成本M (399)matching concept 配比概念M (400)materiality concept 重要性概念M (401)materials requisition领料单M (402)materials returned note退料单M (403)materials transfer note材料转移单M (404)memorandum ofassociation 公司设立细则M (405)merger 兼并M (406)merger accounting 兼并会计M (407)minority interest 少数股权M (408)mixed cost 混合成本N (409)net assets 净资产N (410)net book value 净账面价值N (411)net liquid funds 净可变现资金N (412)net margin 净边际N (413)net present value(NPV) 净现值N (414)net profit 净利润N (415)net realizable value 可变现净值N (416)net worth 资产净值N (417)network analysis 网络分析N (418)noise 干捞N (419)nominal account 名义账户N (420)nominal share capital 名义股本N (421)nominal holding 代理持有股份N (422)non-adjusting events 非调整事项N (423)non-financial performance measurement 非财务业绩计量N (424)non-integrated accounts 非综合报表N (425)non-liner programming 非线性规划N (426)non-voting shares 无表决权的股份N (427)notional cost 名义成本N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification 客体分类O (431)obsolescence 陈旧O (432)off balance sheet finance 资产负债表外筹资O (433)offer for sale 标价出售O (434)operating budget 经营预算O (435)operating lease 经营租赁O (436)operating statement 营业报表O (437)operation time 操作时间O (438)operational control 经营控制O (439)operational gearing 经营杠杆O (440)operating plans 经营计划O (441)opportunity cost 机会成本O (442)order 定单O (443)ordinary shares 普通股O (444)out-of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead 制造费用O (447)overhead absorptionrate 制造费用分配率O (448)overhead cost 制造费用O (449)overtrading 超过营业资金的经营P (450)paid cheque 已付支票P (451)paid-up share capital认定股本P (452)parent company 母公司P (453)pareto distribution 帕累托分布P (454)participating preferenceshares 参与优先股P (455)partnership 合伙P (456)payable ledger 应付款项账户P (457)payback 回收期P (458)payments and receiptsaccount 收入和支出报表P (459)payments withheld 保留款额P (460)payroll 工资单P (461)payroll analysis 工资分析P (462)percentage profit onturnover 利润对营业额比率P (463)period cost 期间成本P (464)perpetual inventory 永续盘存P (465)personal account 记名账户P (466)PEPT 项目评审法P (467)petty cash account 备用金账户P (468)petty cash voucher 备用金凭证P (469)physical inventory 实地盘存P (470)planning 计划P (471)planning horizon 计划时限P (472)planning period 计划期间P (473)policy cost 政策成本P (474)position audit 状况审计P (475)post balance sheetevents 资产负债表编后事项P (476)practical capacity 实际生产能力P (477)pre-acquisition losses购置前损失P (478)pre-acquisition profits购置前利润P (479)preference shares 优先股P (480)preference creditors 优先债权人P (481)preferred creditors 优先债权人P (482)prepayments 预付款项P (483)present value 现值P (484)prevention cost 预防成本P (485)price ratio 市盈率P (486)prime cost 主要成本P (487)prime entry-books of原始分录登记薄P (488)principal budget factor主要预算因素P (489)prior charge capital 优先股P (490)prior year adjustments 以前年度调整P (491)priority base budgeting 优先顺序体制的预算P (492)private company 私人公司P (493)pro-forma invoice 预开发票P (494)problem child 问号产品P (495)process costing 分步成本计算P (496)process time 加工时间P (497)product cost 产品成本P (498)Product life cycle 产品寿命周期P (499)production cost 生产成本P (500)production cost of sales 售货成本P (501)production volume ratio 生产业务量比率P (502)profit center 利润中心P (503)profit per employee 每员工利润P (504)profit retained for the year 年度利润留存P (505)profit to turnover ratio 利润对营业额比率P (506)profit-volume graph 利量图P (507)profitability index 盈利指数P (508)programming 规划P (509)project evaluation and review technique 项目评审法P (510)projection 预计P (511)promissory note 本票P (512)prospectus 募债说明书P (513)provisions for liabilities and charges 偿债和费用准备P (514)prudent concept 稳健性概念P (515)public company 公开公司P (516)purchase order 订购单P (517)purchase requisition 请购单P (518)purchase ledger 采购账户Q (519)quality related costs 质量有关成本Q (520)queuing time 排队时间R (521)rate 率R (522)ratio 比率R (523)ration pyramid 比率金字塔R (524)raw material 原材料R (525)receipts and paymentsaccount 收入和支付报表R (526)receivable ledger 应收款项账户R (527)redeemable shares 可赎回股份R (528)redemption 赎回R (529)registered share capital注册资本R (530)rejects 废品R (531)relevancy concept 相关性概念R (532)relevant costs 相关成本R (533)relevant range 相关范围R (534)reliability concept 可靠性概念R (535)replacement price 重置价格R (536)report 报表R (537)reporting 报告R (538)research cost, applied应用性研究成本R (539)research cost, pure orbasic 理论或基础研究成本R (540)reserves 留存收益R (541)residual income 剩余收益R (542)responsibility center责任中心R (543)retention money 保留款额R (544)return on capitalemployed 运用资本报酬率R (545)returns 退回R (546)revenue 收入R (547)revenue center 收入中心R (548)revenue expenditure收益支出R (549)revenue investment 收入性投资R (550)right issue 认股权发行R (551)rolling budget 滚动预算R (552)rolling forecast 滚动预测S (553)sales ledger 销售分类账S (554)sales order 销售定单S (555)sales per employee 每员工销售额S (556)scrap 废料S (557)scrip issue 红股发行S (558)secured creditors 有担保的债权人S (559)segmental reporting 分部报告S (560)selling cost 销售成本S (561)semi-fixed cost 半固定成本S (562)semi-variable cost 半变动成本S (563)sensitivity analysis 敏感性分析S (564)service cost center 服务成本中心S (565)service costing 服务成本计算S (566)set-up time 安装时间S (567)shadow prices 影子价格S (568)share 股票S (569)share capital 股份资本S (570)share option scheme 购股权证方案S (571)share premium 股票溢价S (572)sight draft 即期汇票S (573)single-entry book-keeping 单式薄记S (574)sinking fund 偿债基金S (575)slack time 松弛时间S (576)social responsibility cost 社会责任成本S (577)sole trader 独资经营者S (578)source and application of funds statement 资金来源和运用表S (579)special order costing 特殊定单成本计算S (580)staff costs 职工成本S (581)standard 标准S (582)standard accounting practice 标准会计实务S (583)standard cost 标准成本S (584)standard costing 标准成本计算S (585)standard direct labour cost 标准直接人工S (586)standard hour 标准小时S (587)standard minute 标准分钟S (588)standard performance-labour 标准人工业绩S (589)standard time 标准时间S (590)standard order 经常性定单S (591)statement of account 营业帐单S (592)statement of affairs 财务状况表S (593)statutory body 法定实体S (594)stock 存货S (595)stock control 存货控制S (596)stock turnover 存货周转率S (597)stocktaking 盘点存货S (598)stores requisition 领料申请单S (599)strategic business unit战略性经营单位S (600)strategic managementaccounting 战略管理会计S (601)strategic planning 战略计划S (602)strategy 战略S (603)subjective classification主体分类S (604)subscribed share capital已认购的股本S (605)subsidiary undertaking子公司S (606)sunk cost 沉没成本S (607)supply estimate 预算估计S (608)supply expenditure 预算支出S (609)suspense account 暂记帐户S (610)SWOT analysis 长处和短处,机会和威胁分析S (611)system 制度,体系T (612)tactical planning 策略计划T (613)tactics 策略T (614)take-over 接收T (615)tangible asset 有形资产T (616)tangible fixed assetstatement 有形固定资产表T (617)target cost 目标成本T (618)terotechnology 设备综合工程学T (619)throughput accounting生产量会计T (620)time 时间T (621)time sheet 时间记录表T (622)total assets 总资产T (623)total qualitymanagement 全面质量管理T (624)total stocks 存货总计T (625)trade creditors 购货客户(应付账款)T (626)trade debtors 销货客户(应收账款)T (627)trading profit and lossaccount 营业损益表T (628)transfer price 转让价格T (629)transit time 中转时间T (630)treasurership 财务长制度T (631)trail balance 试算平衡表T (632)turnover 营业额U (633)uncalled share capital未催缴股本U (634)under capitalization 不足资本化U (635)under or over-absorbedoverhead 少吸收或多吸收的制造费用U (636)uniform accounting 统一会计U (637)uniform costing 统一成本计算U (638)unissued share capital未发行股本V (639)value 价值V (640)value added 增值V (641)value analysis 价值分析V (642)value for money audit经济效益审计V (643)variable cost 变动成本V (644)variable cost of sales销售的变动成本V (645)variance 差异V (646)variance accounting 差异会计V (647)variance administrativecost 行政管理费用差异V (648)variance analysis 差异分析V (649)variance budget 预算差异V (650)variance direct labourefficiency 直接人工效率差异V (651)variance direct labourrate 直接人工费率差异V (652)variance direct labourtotal 直接人工总差异V (653)variance direct material mix 直接材料结构差异V (654)variance direct materials price 直接材料价格差异V (655)variance direct materials total 直接材料总差异V (656)variance direct material usage 直接材料用量差异V (657)variance direct material yield 直接材料产出率差异V (658)variance fixed production overhead expenditure 固定生产性制造费用耗费差异V (659)variance fixed production overhead total 固定生产性制造费用总差异V (660)variance fixed production overhead volume 固定生产性制造费用业务量差异V (661)variance market share 市场份额差异V (662)variance market size 市场规模差异V (663)variance marketing cost 营销成本差异V (664)variance operational 经营差异V (665)variance operational price 经营价格差异V (666)variance operation usage 经营用量差异V (667)variance planning 计划差异V (668)variance planning price 计划价格差异V (669)variance quality cost 质量成本差异V (670)variance revision 标准修订差异V (674)variance sales mix contribution 销售贡献毛益差异V (675)variance sales mix profit 销售结构利润差异V (676)variance sales quantity contribution 销售数量贡献毛益差异V (677)variance sales quantity profit 销售数量利润差异V (678)variance sales turnover 销售收入差异V (679)variance sales volume contribution 销售业务量贡献毛益差异V (680)variance sales volume profit 销售业务量利润差异V (681)variance selling price 销售价格差异V (682)variance total profit 总利润差异V (683)variance variable production overhead efficiency 变动生产性制造费用效率差异V (684)variance variable production overhead expenditure 变动生产性制造费用耗费差异V (685)variance variable production overhead total 变动生产性制造费用总差异V (686)virement 预算流用V (687)vote 表决V (688)voucher 凭证W (689)waiting time 等候时间W (690)waste 废品(料)W (691)wasting asset 递耗资产W (692)weighted average cost of capital 资本的加权平均成本W (693)weighted average price 加权平均价格W (694)with resource 有追索权W (695)without recourse 无追索权W (696)working capital 营运资本W (697)write-down 减值Z (698)zero base budgeting 零基预算Z (699)zero coupon bond 无息债券Z (700)Z score 破产预测计分法。
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。
金融英语词汇大全(整理打印版)
金融专业英语词汇大全A (2)B (4)C (6)D (12)E (14)F (16)G (19)H (19)I (20)J (21)K (21)L (22)M (24)N (25)O (26)P (27)Q (28)R (29)S (31)T (33)U (34)V (35)W (35)Z (35)A1. a flat percentage rate of income统一比率的所得税税率2. a long position多头部位，利多形势,多头寸；买进的期货合同3. a put option on a debt security债务证券的卖出期权4. a sales slip签购单据，售货清单,空头部位，短缺头寸5. a short position空头；卖出的期货合同6. a tax return税务申报表7.abnormal depreciation特别折旧8.abnormal spoilage非正常损坏9.aboriginal cost原始成本10.acceptance bank票据承兑行11.acceptance method承兑方式12.acceptance risks承兑风险13.accepting bank承兑银行14.accessory risks附加保险，附加险15.accident insurance意外保险（不包括海上，火灾和人寿险）16.accommodation of funds资金融通17.accompany vt.附带，伴随，陪同18.account charges账户费用19.account current (A/C,a/c)往来帐户20.account number (A/N)帐号21.account statement帐户清单22.accounting exposure会计风险23.accounting risks会计风险24.accounting value帐面价值25.accounts of assured保险帐户26.accrued bond interest应计债券利息27.accrued depreciation应计折旧28.accrued dividend应计股利29.acknowledgement of declaration预约保险申报确认书30.active securities热头股票，活跃的证券31.actual cash value（保险用语）实际现金价值32.actual rate实际汇率33.adaptive expectations适应性预期34.additional insurance加保，附加保险35.additional reserve追加准备金36.adjustable policy可调整的保险单37.adjustable premium可调整的保险费38.adjusted debit balance已调整的借方余额39.advance payment of premium预缴保险费40.advance-decline theory涨跌理论41.adverse exchange逆汇、逆汇兑42.advice of drawing提款通知书43.advising bank通知银行44.affiliated bank联行45.affiliated person关联人46.aftermarket次级市场47.agent for collection托收代理银行48.Agricultural Bank of China中国农业银行49.agricultural loans农业贷款50.agricultural（animal husbandry）tax农（牧）业税51.allowance for doubtful debt备抵呆帐款项52.alternative (either/or) order选择指令53.American Express card运通卡54.American terms美国标价法55.amount in figures小写金额56.amount in words大写金额57.annual membership dues年费58.application form for a banking account银行开户申请书59.appointed bank外汇指定银行60.appreciation of exchange rate汇率升值61.arbitrage套利62.arbitrage套购，套利，套汇63.arbitrage of exchange套汇64.arbitrage of exchange or stock套汇或套股65.arbitrage opportunity套价机会66.arbitrage risks套汇风险67.as agent做代理68.as principal做自营n Development Fund (ADB)亚洲开发银行70.ask price = asking price = offer price出售价，报价，开价，出价71.ask-bid system竞价系统72.assessment of loss估损73.assets insurance资产保险74.assignment of policy保单转让75.assumption of risk承担风险76.asymmetry不对称77.at owner's risk风险由货主负担78.at-the-close order收盘指令79.at-the-market按市价80.at-the-money平值期权81.at-the-opening (opening only) order开盘指令82.auction marketplace拍卖市场83.automated teller machines (24 hours a day)自动取款机（24小时服务）84.automatic transfers between accounts自动转帐85.average平均数B86. baby bond 小额债券 87. back spreads 反套利 88. back wardation 现货溢价 89. balance n. 结余，差额，平衡 90. bank balance 存款余额 91. bank balance over required reserves 超出法定（必备）储备的银行存款余额 92. bank deposit 银行存款 93. Bank of China 中国银行 94. Bank of Communications 交通银行 95. bank of deposit 存款银行 96. bank of the government 政府的银行 97. banker's association 银行协会 98. banker's bank 中央银行 99. banker's guarantee 银行担保 100. bank's buying rate 银行买入价 101. bank's selling rate 银行卖出价 102. banks with business dealing with the center 中央银行的往来银行 103. Barclay card 巴克莱银行信用卡 104. base rate 基本汇价 105. basis order 基差订单 106. basis risk 基差风险 107. bear market 熊市 108. bear operation 卖空行为 109. bear raiders 大量抛空者 110. beneficial owner 受益所有人 111. beneficiary of insurance 保险金受益人 112. best-efforts offering 尽力推销（代销）发行 113. bid and ask prices买入和卖出价114. bid and ask spread 买卖差价115. bid price = buying price 买价116. bid-ask spread 递盘虚盘差价117. big board 大行情牌118. big slump 大衰退（暴跌）119. bill-paying services 代付帐款120. black market 黑市121. black market financing 黑市筹资122. black money 黑钱123. blanket mortgage 总括抵押124. block positioner 大宗头寸商125. blowout 畅销126. blue-chip stocks 蓝筹股127. board of arbitration 仲裁委员会128. board of governors 理事会129. bond fund 债券基金130. borrowing from affiliates 向联营公司借款131. borrowing power of securities 证券贷款能力132. borrowing risks 借款风险133. bought deal 包销134. bread and butter business 基本业务135. breadth index 宽度指数136. break-even 不亏不盈，收支相抵137. breakout 突破138. bridging finance 过渡性融资139. broker 经纪人，掮客140.brokerage 经纪人佣金141.brokerage 经纪业；付给经纪人的佣金142.brokerage firm 经纪商（号）143.broker's loan 经纪人贷款144.broking house 经纪人事务所145.building agreement 具有约束力的协定146.building tax （tax on construction）建筑税147.bullish 行情看涨148.business insurance 企业保险149.business risk 营业风险150.business savings 企业储蓄151.business tax 营业税152.business term loan 企业长期贷款153.bust-up risks 破产风险154.buyer's risks 买方风险C155. call (option) 买方期权，看涨期权 156. call and put options 买入期权和卖出期权 157. call for funds 控股、集资 158. call loan transaction 短期拆放往来 159. call market 活期存款市场 160. call money 拆放款 161. call options on an equity 权益（证券）的买入期权 162. call-options 认购期权 163. cancellation 取消 164. cancellation money 解约金 165. cap 带利率上限的期权 166. capital assets 资本资产 167. capital lease 资本租赁 168. capital market 信贷市场、资本市场 169. capital resources 资本来源 170. capital surplus 资本盈余 171. capital transfer 资本转移 172. capital turnover rate 资本周转率 173. card issuing institution 发卡单位 174. carefully selected applicant 经仔细选定的申请人 175. cargo insurance 货物保险 176. cash 现金，现款v.兑现，付现款 177. cash a cheque 支票兑现 178. cash account 现金帐户 179. cash advance 差旅预支款 180. cash against bill of lading 凭提单付现 181. cash against documents （C.A.D.）凭单付现，凭单据付现金=document against cash 182. cash and carry付现自运；现金交易和运输自理；现购自运商店183. cash and carry wholesale 付现自运批发184. cash assets 现金资产185. cash audit 现金审核186. cash audit 现金审核，现金审计187. cash balance 现金余额，现款结存188. cash basis 现金制189. cash basis 现金制，现金基础190. cash basis accounting 现金收付会计制191. cash before delivery （C.B.D.） 空货前付款，付款后交货，付现款交货192. cash bonus 现金红利193. cash book 现金簿；现金帐；现金出纳帐194. cash boy 送款员195. cash budget 现金预算196. cash card1 （银行）自动提款卡197. cash card2 现金卡198. cash claim 现金索赔199. cash collection basis 收现法，收现制200. cash credit 活期信用放款，现金付出201. cash credit slip 现金支出传票202. cash currency 现金通货203. cash cycle 现金循环，现金周期204. cash day 付款日205. cash debit slip 现金收入传票206. cash department （商业机构中的）出纳部 =counting-house207. cash deposit 现金存款；保证金 208. cash deposit as collateral 保证金，押金 209. cash desk （商店、饭馆的）付款处 210. cash disbursements 现金支出 211. cash discount (c.d.) 现金折扣，付现折扣 =settlement discount 212. cash dispenser （美）自动提款机 =cashomat 213. cash dividend 现金股利 214. cash down 即付，付现 215. cash equivalent value 现金等值，现金相等价值 216. cash flow 资金流动 217. cash flow 现金流动 218. cash flow stream 现金流（量） 219. cash holdings 库存现金 220. cash holdings 库存现金 221. cash in advance (c.i.a.) 预付现金 222. cash in bank 存银行现金，银行存款 223. cash in hand （商行的）手头现金，库存现金 =cash on hand 224. cash in transit 在途现金，在运现金 225. cash in transit policy 现金运送保险单 226. cash in treasury 库存现金 227. cash invoice 现购发票 228. cash items 现金帐项，现金科目 229. cash journal 现金日记簿 230. cash liquidity 现金流动（情况）；现金周转 231. cash loan 现金贷款 232. cash management services 现金管理业务 233. cash market现金交易市场，现货市场，付现市场 234. cash nexus现金交易关系 235. cash on arrival货到付现，货到付款 236. cash on bank银行存款；银行付款；现金支票付款 237. cash on deliver (C.O.D)（英）交货付款，现款交货 ＝collect on delivery 238. cash on delivery (COD)交割付款 239. cash order （C/O ） 现金订货240. cash paid book 现金支出簿241. cash payment 现金支付242. cash payment 现金付款，现付243. cash payments journal 现金支出日记帐244. cash position 头寸245. cash position 现金状况，现金头寸246. cash price 现金售价，现金付款价格247. cash purchase 现购，现金购买248. cash railway （商店中的）货款传送线249. cash ratio 现金比率250. cash receipts (CR) 现金收入251. cash receipts journal现金收入日记帐 252. cash records现金记录 253. cash register现金登记机，现金收入记录机，收银机 254. cash remittance汇款单；解款单255. cash remittance note现金解款单，解款单 256. cash requirement现金需要量 257. cash reserve现金储备（金） 258. cash resources现金资源，现金来源 259. cash resources (reserves)现金准备260. cash sale 现售，现金销售=sale by real cash 261. cash sale invoice 现销发票，现售发票 262. cash settlement 现金结算，现汇结算 263. cash short and over 现金尾差，清点现金余差；现金短溢 264. cash slip 现金传票 265. cash statement 现金报表，（现金）库存表 266. cash ticket 现销票，门市发票 267. cash transaction 现金交易 268. cash verification 现金核实，现金核查 269. cash voucher 现金凭单；现金收据 270. cash with order （c.w.o., C.W.O.订货时付款，订货付现，落单付现 271. cash without discount 付现无折扣 272. cash yield discount 现金获利率，现金收益率 273. cash-and-carry arbitrage 现货持有套利 274. cashier 出纳员，收支员 275. cashier's cheque (C.C.) 银行本票 =cashier's order 276. central rate 中心汇率（一国货币对美元的汇率，并据此计算对其他货币的汇率） 277. certificate of balance 存款凭单 278. Certificate of Deposits (CDs) 大额定期存款单 279. certificated security 实物证券 280. certificates of deposit (CDs) 大面额存款单 281. certifying bank 付款保证银行 282. change hands 交换，换手 283. chartered bank 特许银行 284. chattel 动产 285. chattel mortgage 动产抵押 286. chattel mortgage bond（美）动产抵押（公司）债券287. chattel personal（私人）动产288. chattel real准不动产（土地权等） 289. check certificate检验证明书 290. check deposit支票存款 291. check list（核对用的）清单 292. check sheet对帐单 293. checking account支票帐户 294. checking deposits支票存款，活期存款295. checking reserve支票现金储备 296. checkstand（超级市场的）点货收款台 297. cheque (payable) to bearer来人支票，不记名支票 298. cheque book支票簿 299. cheque book stub支票簿存根 300. cheque card支票卡 301. cheque collection支票兑取 302. cheque collector 支票兑取人303. cheque crossed 划线支票 304. cheque crossed generally普通划线支票 305. cheque crossed specially特别划线支票 306. cheque deposit支票存款 307. cheque drawer支票出票人 308. cheque holder支票执票人 309. cheque only for account转帐支票 310. cheque payable at sight见票即付支票 311. cheque protector支票银码机 312. cheque rate票据汇兑汇率，票汇价格 =sight rate ,short rate313. cheque register 支票登记簿 314. cheque returned 退票，退回的支票 315. cheque signer 支票签名机 316. cheque stub 支票存根 317. cheque to order 记名支票，指定人支票 318. China Investment Bank 中国投资银行 319. circulation risks 流通风险 320. circulation tax （turnover tax ） 流转税 321. city bank 城市银行 322. claim a refound 索赔 323. clean collections 光票托收 324. clearing bank 清算银行 325. clearing house 清算所 326. clearinghouse 清算公司，票据交换所 327. close out 平仓，结清（账） 328. closed and mortgage 闭口抵押 329. closing order 收市价订单 330. closing rate 收盘价 331. closing transaction 平仓交易 332. collar 带利率上下限的期权 333. collateral loan 抵押借款 334. collecting bank 托收银行,代收行 335. collection instructions 委托（托收的）单据 336. collection items 托收业务，托收项目 337. collection of trade charges 托收货款 338. collection on clean bill 光票托收 339. collection on documents 跟单托收 340. collection order托收委托书341. collection risk托收风险 342. collection risks托收风险 343. collection service托收服务 344. collective-owned enterprise bonus tax集体企业奖金税 345. collective-owned enterprise income tax集体企业所得税 346. commercial and industrial loans工商贷款 347. commercial deposit商业存款 348. commercial paper商业票据 349. commercial paper house经营商业票据的商号 350. commercial risk商业风险 351. commercial terms商业条件 352. commission佣金 353. commodity futures商品期货 354. commodity insurance商品保险 355. common collateral共同担保 356. common fund共同基金 357. common stock普通股 358. common trust fund共同信托基金 359. compensatory financing补偿性融资 360. competitive risks竞争风险 361. composite depreciation综合折旧 362. compound interest复利363. compound rate复利率 364. compound rate deposit复利存款 365. comprehensive insurance综合保险 366. condominium公寓私有共有方式367. confirming bank 保兑银行 368. congestion area 震荡区 369. congestion tape 统一自动行情显示 370. conservatism and liquidity 稳健性与流动性 371. consortium bank 银团银行 372. constructure risk 建设风险 373. consumer financing 消费融资 374. contingent risks 或有风险 375. contract money 合同保证金 376. contract size 合约容量 377. contracts of difference 差异合约 378. contractual value 合同价格 379. controlled rates 控制的汇率 380. converge 集聚，（为共同利益而）结合一起 381. conversion 汇兑、兑换 382. convertible currency 可兑换的货币 383. cooling-off period 等待期 384. cooperative financing 合作金融 385. cornering the market 操纵市场 386. corners 垄断 387. corporate deposits 法人存款 388. correspondent 代理行 389. cost of maintenance 维修费 390. counter-inflation policy 反通货膨胀对策 391. cover 弥补，补进（卖完的商品等）弥补（损失等）；负担（开支）；补进（商品或股票等）；保险 392. coverage 承保险别；保险总额；范围保险 393. coverage ratio偿债能力比率 394. cover-note暂保单；投保通知单395. credit信用，信贷 396. credit account (C.A., C/A)赊帐=open account397. credit agreement 信贷协定398. credit amount 信贷金额；赊帐金额；信用证金额399. credit analysis 信用分析400. credit balance 贷方余额，结欠，贷余401. credit bank 信贷银行402. credit beneficiary 信用证受益人403. credit business 赊售，信用买卖404. credit buying 赊购405. credit capital 信贷资本406. credit cards 信用卡407. credit control 信用控制408. credit control instrument 信用调节手段409. credit expansion 信用扩张410. credit extending policy 融资方针411. credit facility 信用透支412. credit limit 信用额度413. credit restriction 信用限额414. credit risk 信用风险415. credit union 信用合作社416. creditor bank 债权银行417. crop up (out) 出现，呈现 418. cross hedge 交叉套做419. cross hedging 交叉保值420.cum dividend 附息421.cum rights 含权422.cumulative preferred stock 累积优先股423.currency futures 外币期货424.currency futures contract 货币期货合约425.current fund 流动基金426.current futures price 现时的期货价格427.current ratio 流动比率428.customize 按顾客的具体要求制作429.customs duty（tariffs）关税D430. D/D (Banker's Demand Draft) 票汇 431. daily interest 日息 432. daily limit 每日涨（跌）停板 433. date of delivery 交割期 434. dealers 批发商 435. death and gift tax 遗产和赠与税 436. debt of honour 信用借款 437. debtor bank 借方银行 438. decision-making under risk 风险下的决策 439. deed 契约 440. deed tax 契税 441. deferred savings 定期存款 442. deficit covering 弥补赤字 443. deficit-covering finance 赤字财政 444. deflation 通货紧缩 445. delivery date 交割日 446. demand pull inflation 需求拉动通货膨胀 447. demand-deposit or checking-accounts 活期存款或支票帐户 448. deposit account (D/A) 存款帐户 449. deposit at call 通知存款 450. deposit bank 存款银行 451. deposit money 存款货币 452. deposit rate 存款利率 453. deposit turnover 存款周转率 454. depreciation risks 贬值风险 455. derivative deposit 派生存款 456. derived deposit 派生存款 457. designated currency指定货币458. deutsche marks (=DM) 西德马克459. devaluation of dollar 美元贬值460. developer 发展商461. Development Bank 开发银行462. development financing 发展融资463. devise 遗赠464. die intestate 死时没有遗嘱465. Diners card 大莱信用卡466. direct exchange 直接汇兑467. direct financing 直接融资468. direct hedging 直接套做469. direct leases 直接租赁470. direct taxation 直接税471. discount credit 贴现融资472. discount market 贴现市场473. discount on bills 票据贴现474. discount paid 已付贴现额475. discounted cash flow 净现金量476. discounting bank 贴现银行477. dishonour risks 拒付风险478. disintermediation 脱媒479. distant futures 远期期货480. diversification 分散投资481. dividends 红利482. document of title 物权单据483. documentary collection 跟单托收484. Documents against Acceptance,D/A 承兑交单 485. Documents against Payment,D/P 付款交单 486. domestic correspondent 国内通汇银行 487. domestic deposit 国内存款 488. domestic exchange 国内汇兑 489. double leasing 双重租赁 490. double mortgage 双重抵押 491. double option 双向期权 492. Dow Jones average 道·琼斯平均数 493. down payment 首期 494. downgrade 降级495. downside下降趋势496. downtick跌点交易497. Dragon card 龙卡498. draw 提款499. draw cheque 签发票据500. drawee bank 付款银行501. drawing account 提款帐户502. dual exchange market 双重外汇市场503. dual trading 双重交易504. due from other funds 应收其他基金款505. due to other funds 应付其他基金款506. dumping 抛售E507. early warning system 预警系统 508. easy credit 放松信贷 509. economic exposure 经济风险 510. efficient portfolio 有效证券组合 511. electronic accounting machine 电子记帐机 512. electronic cash 电子现金 513. electronic cash register 电子收款机 514. electronic debts 电子借贷 515. electronic funds transfer 电子资金转帐 516. electronic transfer 电子转帐 517. emergency tariff 非常关税 518. encumbrance 债权（在不动产上设定的债权） 519. endorsement for collection 托收背书 520. engage in arbitrage (to) 套汇 521. entity n. 单位，整体，个体 522. entrance fee 申请费 523. equalization fund （外汇）平衡基金 524. equipment leasing services 设备租赁业务 525. equity portfolio 股票资产 526. establishing bank 开证银行 527. ethics risks 道德风险 528. Euro-bank 欧洲银行 529. Eurocard 欧洲系统卡 530. European terms 欧洲标价法 531. evaluation of property 房产估价 532. evasion of foreign currency 逃汇 533. exception clause 免责条款 534. excess insurance超额保险535. exchange adjustment 汇率调整536. exchange alteration 更改汇率537. exchange arbitrage 外汇套利538. exchange bank 外汇银行539. exchange broker 外汇经纪人540. exchange brokerage 外汇经纪人佣金541. exchange business 外汇业务542. exchange clearing agreement 外汇结算协定543. exchange clearing system 汇结算制544. exchange competition 外汇竞争545. exchange contract 外汇成交单546. exchange control 外汇管制547. exchange convertibility 外汇兑换548. exchange customs 交易所惯例549. exchange depreciation 外汇下降550. exchange dumping 汇率倾销551. exchange fluctuations 汇价变动552. exchange for forward delivery 远期外汇业务553. exchange for spot delivery 即期外汇业务554. exchange freedom 外汇自由兑换555. exchange loss 汇率损失556. exchange parity 外汇平价557. exchange position 外汇头寸558. exchange position 外汇头寸；外汇动态559. exchange premium 外汇升水560. exchange profit 外汇利润561. exchange proviso clause 外汇保值条款 562. exchange quota system 外汇配额制 563. exchange rate 汇价 564. exchange rate fluctuations 外汇汇价的波动 565. exchange rate parity 外汇兑换的固定汇率 566. exchange rate risks 外汇汇率风险 567. exchange reserves 外汇储备 568. exchange restrictions 外汇限制 569. exchange risk 外汇风险,兑换风险 570. exchange settlement 结汇 571. exchange speculation 外汇投机 572. exchange stability 汇率稳定 573. exchange surrender certificate 外汇移转证574. exchange transactions外汇交易575. exchange value外汇价值576. exchange war外汇战577. excise货物税，消费税578. exercise date 执行日579. exercise price, striking price 履约价格，认购价格580. expenditure tax 支出税581. expenditure tax regime 支出税税制582. expenses incurred in the purchase 购买物业开支583. expiration date 到期日584. export and import bank 进出口银行585. export gold point 黄金输出点586. exposure 风险587. external account 对外帐户588. extraneous risks 附加险589. extrinsic value 外在价值F590. face value 面值 591. facultative insurance 临时保险 592. fair and reasonable 公平合理 593. far future risks 长远期风险 594. farm subsidies 农产品补贴 595. farmland occupancy tax 耕地占用税 596. favourable exchange 顺汇 597. fax base 税基 598. feast tax 筵席税 599. feathered assets 掺水资产 600. fee 不动产 601. fee interest 不动产产权 602. fictions payee 虚构抬头人 603. fictitious assets 虚拟资产 604. fictitious capital 虚拟资本 605. fiduciary a. 信托的，信用的，受信托的（人） 606. fiduciary field 信用领域，信托领域 607. finance broker 金融经纪人 608. financial advising services 金融咨询服务 609. financial arrangement 筹资安排 610. financial crisis 金融危机 611. financial forward contract 金融远期合约 612. financial futures 金融期货 613. financial futures contract 金融期货合约 614. financial insolvency 无力支付 615. financial institutions' deposit 同业存款 616. financial lease 金融租赁 617. financial risk金融风险618. financial statement analysis 财务报表分析619. financial system 金融体系620. financial transaction 金融业务621. financial unrest 金融动荡622. financial world 金融界623. first mortgage 第一抵押权624. fiscal and monetary policy 财政金融政策625. fixed assets 固定资产626. fixed assets ratio 固定资产比率627. fixed assets turnover ratio 固定资产周转率628. fixed capital 固定资本629. fixed costs 固定成本630. fixed deposit (=time deposit) 定期存款631. fixed deposit by installment 零存整取632. fixed exchange rate 固定汇率633. fixed par of exchange 法定汇兑平价634. fixed savings withdrawal 定期储蓄提款635. fixed-rate leases 固定利率租赁636. flexibility and mobility 灵活性与机动性637. flexibility of exchange rates 汇率伸缩性638. flexible exchange rate 浮动汇率639. floating exchange rate 浮动汇率640. floating policy 流动保险单641. floating-rate leases 浮动利率租赁642. floor 带利率下限的期权643. floor broker 场内经纪人644. fluctuations in prices 汇率波动 645. foregift 权利金 646. foreign banks 外国银行 647. foreign correspondent 国外代理银行 648. foreign currency futures 外汇期货 649. foreign enterprises income tax 外国企业所得税 650. foreign exchange certificate 外汇兑换券 651. foreign exchange crisis 外汇危机 652. foreign exchange cushion 外汇缓冲 653. foreign exchange dumping 外汇倾销 654. foreign exchange earnings 外汇收入 655. foreign exchange liabilities 外汇负债 656. foreign exchange loans 外汇贷款 657. foreign exchange parity 外汇平价 658. foreign exchange quotations 外汇行情 659. foreign exchange regulations 外汇条例 660. foreign exchange reserves 外汇储备 661. foreign exchange restrictions 外汇限制 662. foreign exchange retaining system 外汇留存制 663. foreign exchange risk 外汇风险 664. foreign exchange services 外汇业务 665. foreign exchange transaction centre 外汇交易中心 666. forward exchange 期货外汇 667. forward exchange intervention 期货外汇干预 668. forward exchange sold 卖出期货外汇 669. forward foreign exchange 远期外汇汇率 670. forward operation 远期（经营）业务 671. forward swap远期掉期 672. fraternal insurance互助保险 673. free depreciation自由折旧 674. free foreign exchange自由外汇 675. freight tax运费税 676. fringe bank边缘银行 677. full insurance定额保险 678. full payout leases充分偿付租赁 679. full progressive income tax全额累进所得税 680. fund资金、基金 681. fund account基金帐户 682. fund allocation基金分配 683. fund appropriation基金拨款 684. fund balance基金结存款 685. fund demand资金需求 686. fund for relief救济基金 687. fund for special use专用基金 688. fund in trust信托基金 689. fund liability基金负债 690. fund obligation基金负担 691. fund raising基金筹措 692. fundamental insurance基本险 693. funds statement资金表 694. futures commission merchants期货经纪公司 695. futures contract期货合约 696. futures delivery期货交割 697. futures margin期货保证金698.futures market 期货市场699.futures price 期货价格700.futures transaction 期货交易701.FX futures contract 外汇期货合约G702. galloping inflation 恶性通货膨胀 703. gap 跳空 704. general endorsement 不记名背书 705. general fund 普通基金 706. general mortgage 一般抵押 707. Giro bank 汇划银行 708. given rate 已知汇率 709. go long 买进，多头 710. go short 短缺；卖空，空头 711. going away 分批买进 712. going rate 现行汇率 713. Gold Ear Credit Card 金穗卡 714. government revenue 政府收入 715. graduated reserve requirement 分级法定准备金 716. Great Wall card 长城卡 717. gross cash flow 现金总流量 718. guarantee of payment 付款保证 719. guaranteed fund 保证准备金 H720. hammering the market打压市场 721. handling charge手续费 722. harmony of fiscal and monetary policies财政政策和金融政策的协调 723. hedge套头交易 724. hedge against inflation为防通货膨胀而套购 725. hedge buying买进保值期货 726. hedge fund套利基金 727. hedging mechanism规避机制728. hedging risk套期保值风险 729. hire purchase租购 730. hit the bid拍板成交 731. hoarded money储存的货币 732. holding the market托盘 733. horizontal price movement横盘 734. hot issue抢手证券 735. hot money deposits游资存款 736. hot stock抢手股票 737. house property tax房产税738. hypothecation抵押I739. idle capital 闲置资本 740. idle cash (money) 闲散现金，游资 741. idle demand deposits 闲置的活期存款 742. immobilized capital 固定化的资产 743. immovable property 不动产 744. import regulation tax 进口调节税 745. imposition 征税；税；税款 746. imprest bank account 定额银行存款专户 747. in force （法律上）有效的 748. in the tank 跳水 749. inactive market 不活跃市场 750. income in kind 实物所得 751. income tax liabilities 所得税责任，所得税债务 752. income taxes 所得税 753. indemnity 赔偿，补偿 754. indirect arbitrage 间接套汇 755. indirect finance 间接金融 756. indirect hedging 间接套做 757. indirect leases 间接租赁（即：杠杆租赁） 758. indirect rate 间接汇率 759. indirect taxation 间接税 760. individual income regulation tax 个人调节税 761. individual income tax 个人所得税 762. individual savings 私人储蓄 763. Industrial and Commercial Bank of China 中国工商银行 764. industrial financing 工业融资 765. industrial-commercial consolidated tax 工商统一税 766. industrial-commercial income tax工商所得税767. industrial-commercial tax 工商税768. inflation 通货膨胀769. inflation rate 通货膨胀率770. inflationary spiral 螺旋式上升的通货膨胀771. inflationary trends 通货膨胀趋势772. infrastructure bank 基本建设投资银行773. initial margin 初始保证金774. initial margin 期初保证权775. initial margins 初始保证金776. initial reserve 初期准备金777. insider 内幕人778. installment savings 零存整取储蓄779. institution 机构投资者780. insurance appraiser 保险损失评价人781. insurance broker 保险经纪人782. insurance contract 保险契约，保险合同783. insurance saleman 保险外勤784. insurance services 保险业务785. insure against fire 保火险786. insured 被保险人787. interbank market 银行同业市场788. inter-business credit 同行放帐789. interest on deposit 存款利息790. interest per annum 年息791. interest per month 月息792. interest rate futures contract 利率期货合约793. interest rate policy 利率政策 794. interest rate position 利率头寸 795. interest rate risk 利率风险 796. interest restriction 利息限制 797. interest subsidy 利息补贴 798. interest-rate risk 利息率风险 799. interim finance中间金融800. intermediary bank中间银行801. intermediate account中间帐户802. internal reserves内部准备金803. international banking services国际银行业务804. International Investment Bank (IIB)国际投资银行805. international leasing国际租赁806. in-the-money有内在价值的期权807. intraday日内808. intrinsic utility内在效用809. intrinsic value实际价值，内部价值810. inward documentary bill for collection进口跟单汇票，进口押汇（汇票）811. isolation of risk风险隔离812. issue bank发行银行J 813. JCB card JCB 卡814. joint financing 共同贷款K 815. key risk关键风险 816. kill a bet终止赌博L817. land use tax 土地使用税 818. large deposit 大额存款 819. large leases 大型租赁 820. latent inflation 潜在的通货膨胀 821. latent inflation 潜在的通货膨胀 822. lease agreement 租约 823. lease and release 租借和停租 824. lease broker 租赁经纪人 825. lease financing 租赁筹租 826. lease immovable 租借的不动产 827. lease in perpetuity 永租权 828. lease insurance 租赁保险 829. lease interest insurance 租赁权益保险 830. lease land 租赁土地 831. lease mortgage 租借抵押 832. lease out 租出 833. lease property 租赁财产 834. lease purchase 租借购买 835. lease rental 租赁费 836. lease territory 租借地 837. leaseback 回租 838. leasebroker 租赁经纪人 839. leased immovable 租借的不动产 840. leasehold 租赁土地,租借期，租赁营业，租赁权 841. leasehold property 租赁财产 842. leaseholder 租赁人,承租人，租借人 843. leases agent 租赁代理 844. leases arrangement租赁安排845. leases company 租赁公司846. leases structure 租赁结构847. leasing 出租848. leasing agreement 租赁协议849. leasing amount 租赁金额850. leasing asset 出租财产，租赁财产851. leasing clauses 租赁条款852. leasing consultant 租赁顾问853. leasing contract 租赁合同854. leasing cost 租赁成本855. leasing country 承租国856. leasing division 租赁部857. leasing equipment 租赁设备858. leasing industry 租赁业859. leasing industry (trade) 租赁业860. leasing money 租赁资金861. leasing period 租赁期862. leasing regulations 租赁条例863. legal interest 法定利息864. legal tender 法定货币,本位货币，法定货币865. lessee 承租人，租户866. lessor 出租人867. letter of confirmation 确认书868. letter transfer 信汇869. leveraged leases 杠杆租赁870. lien 扣押权，抵押权871. life insurance 人寿保险 872. life of assets 资产寿命 873. limit order 限价指令 874. limited floating rate 有限浮动汇率 875. line of business 行业，营业范围，经营种类 876. liquidation 清仓 877. liquidity 流动性 878. liquidity of bank 银行资产流动性 879. listed stock 上市股票 880. livestock transaction tax 牲畜交易税 881. loan account 贷款帐户 882. loan amount 贷款额 883. loan at call 拆放 884. loan bank 放款银行 885. loan volume贷款额886. loan-deposit ratio存放款比率887. loans to financial institutions金融机构贷款888. loans to government政府贷款889. local bank 地方银行890. local income tax (local surtax) 地方所得税 891. local surtax地方附加税 892. local tax地方税 893. long arbitrage多头套 894. long position多头头寸 895. long position多头寸；买进的期货合同 896. long-term certificate of deposit长期存款单 897. long-term credit bank长期信用银行 898. long-term finance长期资金融通 899. loss leader特价商品，亏损大项 900. loss of profits insurance收益损失保险 901. loss on exchange汇兑损失 902. low-currency dumping低汇倾销,低汇倾销。
财务英语词汇
财务英语词汇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 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong XX意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准acmodation 通融；贷款acmodation bill 通融票据；空头票据acmodation party 汇票代发人account balance XX余额；XX结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人XX account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title XX名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking panies and Representative Offices of ForeignBanks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable increase 可观增长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 补助拨款办法approved assets 核准资产bank account 银行XXbank account holder 银行XX持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public pany Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of munications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 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 XX银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust pany 美国信孚银行banker's undertaking 银行承诺Banking Advisory mittee 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（行为守则）指引》银行业拓展处〔XX金融管理局〕built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在稳定因素；内在稳定措施bulk buying 大宗采购；大批购买bulk transfer 大额股票转名bull 看好股市者；“好友”；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处buoy up 上升buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活跃bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business ine 营业收入Business Manager [panies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务计划business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 方便商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs mittee [Hong Kong Futures Exchange Limited]中国事务委员会〔XX期货交易所有限公司〕Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕China Securities Regulatory mission [CSRC] 中国证券监督管理委员会〔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]中国发展科〔XX联合交易所有限公司〕China Economic News 《中国经济新闻》China State Bank Limited 国华商业银行China Trust mercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking panies 华资接受存款公司公会Chinese Bankers Club, Hong Kong XX银行华员会Chinese Banks' Association XX华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chiyu Banking Corporation Limited 集友银行有限公司Chiyu Finance pany Limited 集友财务有限公司Cho Hung Finance Limited 朝兴金融有限公司Chubu Securities Finance pany 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance pany Limited 中南财务有限公司Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲有限公司Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited XX嘉华银行有限公司Citicorp mercial Finance (H.K.) Limited 万国宝通工商财务（XX）有限公司Citicorp International Limited 万国宝通国际有限公司Clearing Rules [SEHK Options Clearing House Limited]《结算规则》〔联交所期权结算所有限公司〕Clerk to Finance mittee [Legislative Council] 财务委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid 《资助则例》Code of Banking Practice 《银行营运守则》Code of Best Practice [Stock Exchange of Hong Kong Limited]《最佳应用守则》〔XX联合交易所有限公司〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔XX联合交易所有限公司〕；《操守准则》〔XX期货交易所有限公司〕Clearing House of the Hong Kong Association of Banks XX银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储备基金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 财产类别claw-back 递减率clearance cost 清拆成本clearing 结算；票据交换；清算clearing account 结算XXclearing 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；票据交换所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XX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 pany 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 收市时价格稳定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XXclosing 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 成衣税club deposit 零存整付存款以下词汇来源：天合宇翻译中心文章系统第一章XX银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 改革underwriting 包销merge 合并portfolio 资产组合unit trust 单位投资信托arbitrage 套汇capital adequacy ratio 资本充足率derivative 金融衍生工具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 pany 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 法定准备金excess reserve 超额准备金monetary base 货币｛流通｝基础open market operations 公开市场操作auction拍卖non-intervention 不干涉主义net balance 净差｛余｝额advance 贷款retained earnings留存收益第三章XX银行业监管-资本充足率、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 表外业务项目collateral 抵押claims 债权denominate 面值residual maturity 剩余期限mortgage 住房抵押arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 意外开支repurchase agreement 回购协议recourse 追索权irrevocable 不可撤消rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场发展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 港基国际财务有限公司IBU International Finance Limited IBU国际财务有限公司Idle fund 游资；闲置资金Illegal consideration XX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 与移民有关的投资计划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 进口保证金计划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XX；定额备用金XX 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 不当投资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……为单位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 不活跃认股权证Inchoate instrument 不完整的票据Inchroy Credit Corporation Limited 英利信用财务有限公司Incidence of taxation 纳税负担Incidental expenses 杂项开支Incidental outlay 附带开支Ine 入息；收入；收益Ine after deductions 扣除后入息实额Ine and expenditure account 收支帐；收支结算表；收支表Ine approach 入息计算法Ine band 入息组别Ine chargeable to salaries tax 应课薪俸税的入息Ine collected in advance 预收收益Ine derived beneficially 所得并享有实益的入息Ine distribution 入息分配；收入分配；收益分配Ine from employment 受雇的收入Ine group 入息组别Ine level 入息水平Ine limit 入息限额Ine payment 收益付款Ine spectrum 入息组别Ine statement 入息表；收入表；收益表Ine tax 入息税；所得税Ine tax authority 入息税主管当局Ine threshold 入息限额Inplete return 未填妥的报税表Inconvertible currency 不能自由兑换的货币Incorporated accountant 注册会计师Incorporated pany 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 产权负担Incumbrancer 产权负担持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿保证Indemnity clause 弥偿损失条款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 平均土地价值指数Index of pany Names 公司名称索引Index of industrial production 工业生产指数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 独自经营商号Individual consumption 个人消费Individual investment adviser 个人投资顾问Individual member [Stock Exchange of Hong Kong Limited]个人会员〔XX联合交易所有限公司〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲有限公司Industrial and mercial Bank of China 中国工商银行Industrial and mercial International Capital Limited 工商国际金融有限公司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 根据通胀而作出的调整Inflator 通货膨胀指数；增加指数Inflow and outflow of balance of payments 国际收支差额的变动Inflow of capital 资本流入；资金流入。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
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A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant´s report 会计师报告Accountant´s Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent´s fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor´s certificate 核数师证明书；审计师证明书auditor´s report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker´s acceptance 银行承兑汇票banker´s authority 银行权能banker´s book 银行簿册bankers´ clearing house 银行票据交换所；银行票据结算所banker´s draft 银行本票；银行汇票banker´s order 银行付款委托书；银行本票banker´s record 银行记录Bankers Trust Company 美国信孚银行banker´s undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank´s buying rate 银行买价bank´s selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee´s 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据。