财经英语词汇表
财经英语词汇
1.公共财政、财政政策、货币政策：public finance 、fiscal policy 、monetary policy2.扩张性或紧缩性财政政策：expansionary (loose) or contractionary (tight) fiscal policy3.通货膨胀与通货紧缩：inflation and deflation4.公共支出、公共收入：pLiblic spending 、pu blic revenue5.政府采购和转移支付：exhaustive spending and transfer spending6.公平与效率：fairness and efficiency7.个人收入所得税、企业所得税：individual income tax 、corporate income tax8.工薪税；遗产、继承、赠与税：payroll tax ；estate、inheritance、gift tax9.财产税、关税、增值税：property tax 、tariffs (customs duties) 、value-added tax10.消费税、一般消费税、特殊商品税：consumption tax 、general sales tax 、excise tax11.工资收入（就业收入）、利息收入：employment earnings 、interest income12.股息收入和资本收益：dividend income and capital gains13.应纳税所得额、豁免额、抵扣额：taxable income 、exemptions 、deductions14.社会保障法、社会保障税：the Social Security Act、social security tax15.公开市场操作、银行准备金：open market operations 、reserve requirements16.再贴现窗口：the “Discount Window”17.量化宽松、经济展望：quantitative easing 、economic outlook18.利率、税率、汇率：interest rate 、tax rate 、exchange rate19.累进税率和直线税率：progressive tax rate and flat tax rate20.边际税率、平均税率和实际税率：marginal tax rate、average tax rate、effective tax rate21.税种、税收原则、税收返还：types of Taxes 、principles of Taxation 、tax refund22.支付能力原则、受益原则：ability-to-pay principle 、benefits Principle23.管理费用、遵从成本、超额负担：administration costs、compliance costs、excess burden24.劳动供应、储蓄、实物投资：labor supply 、saving 、physical investment25.调整后总收入、纳税单位：adjusted gorss income 、taxable unit26.公债、股票市场：public debt、stock market。
财经英语词汇大全-市场经济
财经专业英语词汇(G)
财经专业英语词汇(G)财经专业英语词汇(G)财经专业英语词汇(G)gain 收益；增益garnishee order 债权扣押令ge capital finance ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人general agreement on tariffs and trade [gatt] 《关税及贸易总协议》〔《关贸总协议》〕general agreement on trade in services [gats] 《服务贸易总协议》general apportionment 一般分摊general arrangements to borrow [gab] 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员general consumer price index [gcpi] 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金general household survey 综合住户统计调查general insurance council [hong kong federation of insurers] 一般保险总会〔香港保险业联会〕general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation [rates] 全面重估应课差饷租值general revenue 一般收入；政府一般收入general revenue account [gra] 政府一般收入帐目general revenue account expenditure 政府一般收入帐目开支general revenue account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令generale belgian bank (also known as belgian bank) 华比银行generalized system of preference [gsp] 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券gini coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金gold identity marks registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的账面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易government economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券government lotteries management committee 政府奖券管理委员会government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产government regulations 《政府规例》government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额gross domestic price capital formation 本地价格资本形成总额gross domestic product [gdp] 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [gnp] 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免group of seven [g7] 七大工业国group of seven leaders 七大工业国元首group of ten [g10] 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率growth enterprise market department [stock exchange of hong kong limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金；担保基金guarantee law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书guarantee scheme [stock exchange of hong kong limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人guide for directors of listed companies 《上市公司董事指引》guide to applicants [hong kong monetary authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字guideline on leveraged foreign exchange trading  《杠杆式外汇买卖指引》guideline on minimum criteria for authorization 《认可的最低准则的指引》guideline on recognition of interest [hong kong monetary authority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率guidelines for the exemption of listed companies from the securities (disclosure of interests) ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》guidelines for the exemption of listed companies from the share repurchase requirements of s.49ba of the companies ordinance 《豁免上市公司遵守〈公司条例〉第49ba条股份购回规定的指引》guiding exchange rate 指导性汇率gulf cooperation council 海湾合作委员会gunma finance (hong kong) limited 群马财务（香港）有限公司财经专业英语词汇(G) 相关内容:11。
财经英语词汇大全
accrue 应累算；应计 accrued benefit 应累算利益 accrued charges 应计费用 accrued cumula ve preference share dividend应 累算的累积优先股股息 accrued expenses 应累算费用
accumulated reserve 累积储备 accumula on of surplus income累 积收益盈余 acquired assets 既得资产 acquisi on 收购；购置；取得 acquisi on cost 购置成本
acquisi on expenses 购置费用 acquisi on of 100% interest收 购全部股权 acquisi on of control 取得控制权 acquisi on of fixed assets购 置固定资产 acquisi on of shell“ 买壳” acquisi on price 收购价
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
actual profit 实际利润 actual quota on 实盘；实际价位；实际报价 actual year basis按 实际年度计算 actuals 实货 actuarial inves ga on 精算调查
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财经相关英语词汇总结
财经相关英语词汇(A)Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金+ 应收账款+短期投资)---------------------------流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
财经新闻核心英语词汇
个人收集整理资料，仅供交流学习，勿作商业用途1 / 11 经济新闻核心词汇A account accountant across-the-board added value tax advanceaffinity marketing after-tax profit aggregate amortize antidumpinganti-inflation allowances anti-inflation measures antitrust appreciate appropriate arbitrage assess asset ATM audit auditoraverage B balance bank bankroll bankrupt bankruptcy bargain barter base basic bear bearer bearish Big Board big-ticket bilateral bill BISblack economy black-market Black Monday blank checkblue chip blue chip blue-sky blue-sky bonus bonus bottom bottom bounce bounce bounty bounty bourse bourse budget budget bull bull bullish bullish Ccall deposit call deposit cap cap capital capital cartel cartel cash cash catalogue catalogue ceiling ceilingcertified public accountant (CPA>certified public accountant (CPA> chairman of the board of directors chairman of the board of directors chartered chartered cheap money cheap money check checkchurn and burn churn and burn circulate circulate city man city man clearing clearing clearinghouse clearinghouse closing closing collapse collapse commercial commercial commercialism commercialism commission commission commodity commodity common market common market compensation compensation competitive competitive complimentary complimentary compound compound concessionary concessionary confirming bank confirming bank conglomerate conglomerate consortium consortium consumer consumer consumption consumption contract contractcontractor contractor convertibility convertibility convertible convertible cost cost credit credit creditor creditor cross rate cross rate crunch crunch curb curb currency currency customs customs cutback cutback cut-price cut-price D dead dead deal deal death death debenture debenture debit debit debt debt declarable declarable deferred payment deferred payment deficit deficitdeflate deflate deflation deflation demand demand deposit deposit depreciation depreciation depression depression devaluation devaluation differential differential direct direct disburse disburse discount discount discriminating discriminating dishonor dishonor distrain distrain dividend dividend document document dollar dollar domestic domesticDow-Jones average Dow-Jones average downtrend downtrend downturn downturn draft draft drawback drawbackdrawing drawing dual dual dull dull dumping dumping duty duty duty-free duty-free E earmark earmark ease ease easy easy economic economic economics economics economy economy embargo embargo emergency emergency endaka endaka equities equities estate duty estate duty estimated estimated Euro-Euro- excess excess exchange exchange excise exciseexemption exemption Eximbank Eximbank expenditure expenditure export export Fface value face value favorable balanceoftrade trade favored favoredFederal Reserve Bank Federal Reserve Bank finance finance financial financial financier financier fiscal fiscal fixed fixed flat flat float float floating floating floor floor forward forward free free freeze freeze freight freightfringe benefit fringe benefit front money front money fund fund futures futures G GATT GATT general general GNP GNP gold goldgolden bullet golden bullet gray market gray market Great Depression Great Depression greenbacking greenbacking gross gross Group of Ten Group of Ten growth area growth area Hhallmark hallmark hard hard heavy bead heavy bead hidden tax hidden taxhigh-degree economic growth high-degree economic growth higher income bracket higher income bracketholder holderholding company holding company hot money hot money I IFTA IFTA imbalance imbalance import import inactive inactive income income inconvertible inconvertible increment increment index index indexation indexation industrial industrial industrials industrials inflation inflation influx influx installment installment interbank spottransaction transaction intermediary intermediary internal revenue internal revenue international internationalentrepreneur entrepreneur inventory inventory investment investment invisible invisible invitation invitation invoice invoice J joint joint jumble jumble jumbo jumbo jump jump Kkerb market kerb market kickback kickback kite kite kitty kitty knockdown knockdown L land landlaw of diminishing returns law of diminishing returns law of value law of value layoff layoff level off level offleverage leverage levy levy liabilities liabilities liberalize liberalize liquid liquid liquidate liquidate listed listed lull lull lump-sum lump-sum Mmacroeconomics macroeconomics macro-market macro-market make a budget make a budget margin margin market market medium medium megabuck megabuck merchant merchant merge merge minimum minimum mint mint mixed mixed monetary monetarymonopolism monopolism monopolistic monopolistic monopoly monopoly morning session morning session mortgage mortgagemost-favored-nation most-favored-nation multilateral multilateral multinational multinational mutual mutual N naked naked narrow narrow negative negative negotiate negotiate net netNew York Stock Exchange New York Stock Exchange nominal nominal nontariff nontariff nosedive nosedive note note O offer offer offseason offseasonopen-end open-end opening opening outlay outlay outright outright overdue overdueover-the-counter over-the-counter P package package paid paid panic panic paper paper par par parity parity payment payment pecuniary pecuniary personal personal petrodollar petrodollar petty petty planned plannedplus and minors plus and minors point point postage postage postal postalpostindustrial postindustrial pound pound preferential preferential premium premium price price prime prime principal principal profit profit profiteer profiteer promissory note promissory note protective protective public public pull the plug pull the plug purchase purchase push money push money Q quantum quantum quick assets quick assets quota quota R raise raise rally rally rate rateready money ready money real real rebound rebound recall recall recession recession reciprocal reciprocal redemption redemption red ink red ink rediscount rediscount refund refund relief relief remittance remittance remuneration remuneration reparation reparation reserve reserve resource resource restraint restraint retail retail return return revenue revenue revolving revolving rig rigrock-bottom rock-bottomroyalty royalty S sag sag salary salary sale sale sales sales savings savings scale-down scale-down SDR(s>SDR(s> securities securities seed capital seed capital seed money seed money self-assessment self-assessmentself-sufficient economy self-sufficient economyself-supporting accounting system self-supporting accounting system selling selling senior senior settlement settlement SEZ SEZ share share shareholder shareholder shoestring shoestring short shortshortfall shortfall sight sight skid skid skyrocket skyrocket slack slack slash slash sliding sliding sluggish sluggish slump slump snake snake soaring soaring soft currency soft currency soft landing soft landing soft loan soft loan speculation speculation speculative speculative spending spending spot spotstabilization stabilization stable stable stagflation stagflation stagnate stagnate stale stalesterling sterling stiff duty stiff duty stiff market stiff market straight loan straight loan street broker street broker street price street price stringency stringency subsistence subsistence supplementary supplementary supply supply surplus surplus swap swap syndicate syndicate T tag tag tariff tariff tax taxtax-sheltered tax-sheltered tender tender tenor tenor term term terms terms tight tighttill money till money toll toll trade-in trade-in trade-off trade-off transfer transfertraveler's check traveler's check treasury treasury triple-A triple-A trust trust turnover turnover tycoon tycoon Uunbalanced unbalanced uncollected uncollected underdeveloped underdeveloped underfinanced underfinanced unemployed unemployed unemployment unemployment unfavorable unfavorable unsecured unsecured unsettled unsettled upswing upswing uptick uptick个人收集整理资料，个人收集整理资料， 仅供交流学习，仅供交流学习，仅供交流学习， 勿作商业用途勿作商业用途勿作商业用途11 / 11 uptrend uptrendupturn upturnupvalue upvalueusurer usurerusury usuryVvalue valuevariable variablevertical verticalvicious viciousvisible visiblevolume volumeWwage wagewash sale wash saleweak market weak marketwelfare welfarewindfall windfallworking workingWorld Bank World BankYyear of account year of accountyen yenyield yield Z zero economic growth zero economic growth 申明：申明： 所有资料为本人收集整理，仅限个人学习使用，勿做商业用途。
财经专业英语词汇大全
财经类词汇（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 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 Koreafor 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 document．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 避税财经类词汇（B）B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户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。
财经专业英语词汇(M)
财经专业英语词汇(M)财经专业英语词汇(M)财经专业英语词汇(M)m1 [money supply] m1〔货币供应量〕m1, hk$ 港元m1m2 [money supply] m2〔货币供应量〕m2, hk$ 港元m2m3 [money supply] m3〔货币供应量〕m3, hk$ 港元m3maastricht treaty 《马城条约》macao pataca [mop] 澳门元machinery and equipment 机器及设备macro analysis section [financial services bureau] 宏观经济分析组〔财经事务局〕macro assessment 整体评核macro market trend 大市走势macroeconomic adjustment and control measure  宏观经济调控措施macroeconomic implication 对总体经济的影响macroeconomic level 总体经济的层次macroeconomic management 总体经济管理制度；宏观经济管理制度macroeconomic policy 总体经济政策；宏观经济政策macroeconomic variable 总体经济变量；宏观经济变量macroeconomics 宏观经济学；总体经济学madrid stock exchange 马德里证券交易所mail remittance 邮汇mail transfer [m/t] 信汇mail transfer advice 信汇通知书mail transfer rate 信汇汇率maintenance fee 赡养费；生活费；保养费maintenance grant 生活补助金maintenance margin 最低保证金；保证金下限maintenance of adequate capital 维持足够资本major client 主要客户；大户major hang seng index constituent stock 恒生指数主要成分股major shareholder 大股东；主要股东major trading partner 主要贸易伙伴major transaction 重大交易majority shareholder controller 大股东控权人makati stock exchange 马卡地证券交易所malayan banking berhad 马来亚银行management accounting section [hong kong monetary authority] 管理会计组〔香港金融管理局〕management bank 管理银行management bank of the clearing house of hong kong association of banks 香港银行公会结算所管理银行management buy-out 管理收购management contract 管理合约management fee 管理费management information system 管理信息系统management of public finance 公共财政管理management of public utility-type undertakings 公用事业式企业的管理management overhead 间接管理费用management reporting system 管理汇报系统management share 董事股份；管理层的股份manager of property 财产管理人managing director 常务董事；执行董事；董事长managing partner 主理合伙人mandatory bid 强制性收购建议mandatory general offer 强制性公开要约mandatory offer 强制要约；强制性要约mandatory provident fund 强制性公积金mandatory provident fund authority 强制性公积金管理局mandatory provident fund office 强制性公积金办事处mandatory provident fund scheme 强制性公积金计划manila stock exchange 马尼拉证券交易所manual of the hong kong securities industry 《香港证券业参考手册》manufacturing and services-based economy 以制造业及服务业为主的经济manufacturing sector 制造业marche a terme international de france 法国期货市场marche a terme international de france matif s.a. 法国结算公司marche des options negociables de la bourse de paris 巴黎证券交易所期权市场marche des options negociables de paris 巴黎期权市场margin 保证金；“孖展”；毛利；差价margin account 保证金账户；“孖展”户口margin call 追缴保证金通知；追补按金通知margin client 保证金客户；“孖展”客户margin deposit 保证金；按金；“孖展”margin loan 保证金贷款；“孖展”贷款margin of solvency 偿付准备金margin requirement 应付保证金margin trading 以股票按贷财务方式买卖；以“孖展”方式买卖；保证金交易；按金交易marginal cost 边际成本marginal effect 轻微影响marginal relief 边际宽免；所得税减免marginal tax band 边际税阶marginal tax rate 边际税率marine insurance 海上保险marine insurance business 海上保险业务marine risk 水险；海险marker rate of allowance 指标津贴额market 市场；股市market access 开放市场；进入市场market and product development division [stock exchange of hong kong limited] 市场及产品发展科〔香港联合交易所有限公司〕market anomaly 市场反常现象market body 市场团体market breadth 市场宽度market capitalization 资本市值；市价总值market charge 市场抵押market closure 停市market collateral 市场抵押品market contract 市场合约market development division [hong kong monetary authority] 市场发展处〔香港金融管理局〕market discipline 市场规律market disruption 市场干扰market economy 市场经济market efficiency 市场效率market fluctuation 市场波动；市情升降market forces 市场力量market information 市场资料；市场信息；行情market infrastructure 市场基础设施market intermediary 市场中介者market leader 市场主要股份；市场领导者market maker 市场作价者；市场“庄家”market malpractice 市场不当行为market manipulation 操纵市场；“造市”market mechanism 市场机制；市场调节机能market median 市场中位数market member 市场会员market on close [moc] 按收市盘market order 市价盘；市价订单market participant 市场人士market practitioner 市场从业员market premium 市场溢价market price 市价；市场价格market price development 市场价格变动market rate 市价；市场利率；市场汇率market rate of discount 市场贴现率market rate of interest 市场利率market rent 市值租金；市面租金market rigging 操纵市场market risk 市场风险market risk regime 市场风险制度market sentiment 市场情绪market services group [stock exchange of hong kong limited] 市场服务处〔香港联合交易所有限公司〕market share 市场占有率market statistics 市场统计；行情market surveillance policy 市场监察政策market systems division [hong kong monetary authority] 市场系统处〔香港金融管理局〕market trend 市场趋势market value 市值market value adjustment 市值调整marketability 适销性；流通性；销售能力marketable debt securities 有价债务证券marketable government debt 有价公债marketable securities 有价证券market-determined price 由市场决定的价格market-disciplined economy 由市场力量支配的经济market-disciplined free-enterprise economy 由市场因素决定的自由企业经济体系market-friendly 有利市场运作marketing organization facility 统营设施market-making system 市场作价制度；市场“庄家”制度market-orientation 以市场为主导market-oriented economy 市场主导的经济体系market-sensitive information 市场敏感资料；影响市场的数据mark-to-market 按市价计值；按市价计算差额marriage settlement 婚姻授产契married person's allowance 已婚人士免税额mashreq asia limited 马捷力亚洲有限公司mass production 大量生产mass transit fund 地下铁路基金mass transit railway corporation note 香港地下铁路公司债券massive downward pressure 强大的向下调整压力match an order 对单；对盘matching 对销；相配；对盘matching grant 半费资助；等额津贴matching system 对销系统；相配系统；对盘系统material risk 重大风险mathematical reserve 数理储备金maturity 到期maturity mismatch profile 期限错配组合maturity mismatching arrangement 期限错配安排maturity mismatching of assets and liabilities 资产与负债期限错配maximum amount 最高款额maximum benefit 最大利益maximum rate of interest 最高利率means test 经济状况调查measure of risk exposure 衡量风险承担的方法median income household 中位数入息家庭median return 中位回报medium range forecast [mrf] 中期预测medium to long-term funds 中长期资金meeting of creditors 债权人会议member firm 会员商号members affairs committee [hong kong futures exchange limited] 会员事务委员会〔香港期货交易所有限公司〕membership and rules committee [hong kong futures exchange limited] 会籍及则例委员会〔香港期货交易所有限公司〕membership committee [stock exchange of hong kong limited] 会籍委员会〔香港联合交易所有限公司〕memorandum account 备查账户；备忘帐项memorandum and articles of association [stock exchange of hong kong limited] 《组织大纲及章程》〔香港联合交易所有限公司〕memorandum notes on the revenue estimates 税收预算备忘录memorandum of agreement 协议备忘录；合约备忘录memorandum of association 组织大纲；组织章程大纲memorandum of regulatory co-operation [morc]  《监管合作备忘录》memorandum of satisfaction 清偿备忘录memorandum of understanding [mou] [signed by hong kong monetary authority and securities and futures commission] 《谅解备忘录》〔香港金融管理局与证券及期货事务监察委员会签署〕merchant bank 商人银行merger 合并merger agreement 合并协议method of apportionment on a pro rata basis 按比例分摊计算办法michinoku finance (hong kong) limited 北日本财务（香港）有限公司micro analysis section [financial services bureau] 微观经济分析组〔财经事务局〕microeconomics 微观经济学；个体经济学midcap stock 中型股middle interbank rate 银行同业中间利率middle market cross-rate 中间市场套汇率middle market rate 市场中间价格；市价中位数middle rate 中间汇率mid-market price 中期市场价格mid-year review 年中检讨；中期经济检讨报告milan stock exchange 米兰证券交易所minimum denomination 最低面额minimum price movement 最低波动价位minimum principal value 最低基本价值minimum subscription 最低认购额minority interest 少数权益；少数股东权益minority shareholder 小股东；少数股东minority shareholder controller 小股东控权人miscellaneous expenses 杂项支出miscellaneous fees 杂项费用miscellaneous income 杂项收入miscellaneous services 杂项服务mismatch 错配mitsubishi trust and banking corp. 三菱信托银行mitsubishi trust finance (asia) limited 三菱信托财务（亚洲）有限公司mitsui trust and banking co., ltd. 三井信托银行mitsui trust finance (hong kong) limited 三井信托财务（香港）有限公司mixed option 可延买亦可延卖的期权mixed uptrend 反复向上mode of payment 付款办法；发薪办法model code for securities transactions by directors of listed companies 《上市公司董事进行证券交易的标准守则》moderate growth 轻微增长；稍微增长moderating trend 下降趋势；放缓趋势modification 修订；放宽modified consumer price index [mcpi] 修订消费物价指数modified factor system 修正因素计算法monetary aggregate 货币总体数字；货币流通总额monetary and financial system 货币金融体系monetary arrangement 金融财务安排monetary assets 货币资产monetary authority 金融管理专员monetary base 货币基础monetary discipline 货币秩序monetary instrument 金融票据；金融工具monetary operations division [hong kong monetary authority] 货币市场运作处〔香港金融管理局〕monetary policy 货币政策；金融政策monetary policy and markets department [hong kong monetary authority] 货币政策及市场部〔香港金融管理局〕monetary policy division [hong kong monetary authority] 货币政策处〔香港金融管理局〕monetary regime 货币体制monetary sector 金融界；金融体系monetary situation 货币情况monetary squeeze 货币紧缩；货币压缩monetary stability 金融体制的稳定性monetary unit 货币单位monetary value 币值monetization 货币化；币值化monetized value 货币化价值money 货币；款项；金钱money at call 短期通知款项money at call and at short notice 短期通知放款；短期内可收回的贷款money base 货币基础；银基money broker 货币经纪money changer 货币兑换商money flow 货币流量money for order 汇款单money income 货币收入money income per capita 按人口平均计算的货币收入money laundering 洗钱活动；洗钱；洗黑钱；洗黑钱活动money lender 放债人money lender's licence 放债人牌照money lenders registry 放债人注册处money lenders section [companies registry] 放债人注册组〔公司注册处〕money lending advertisement 放债广告money lending transaction 放债交易money market 货币市场；金融市场；短期资金市场money market instrument 货币市场工具；金融市场票据money market operation 货币市场运作money market rate 货币市场利率money of the day [mod] 付款当日价格money of the day equivalent 按付款当日价格计算的等值款额money order 汇票money out on mortgage 有按揭的放款money owed 欠款money payable on demand 按要求随时支付的款项money stock 货币存量money supply 货币供应量money wage 货币工资money wage rate 货币工资率money world asia exhibition, hong kong 香港货币及投资汇展money's worth 金钱等值monitoring procedure 监察程序monopoly 垄断；独营权monthly balance 月结monthly balance sheet 月结表；月份资产负债表monthly market statistics 《市场统计月报》monthly rated 按月计monthly statement 月结单monthly statistical bulletin [hong kong monetary authority] 《金融数据月报》〔香港金融管理局〕monthly turnover 每月成交量montreal stock exchange 蒙特利尔证券交易所moody's investors services, inc. 穆迪投资者服务公司moody's rating 穆迪评级moral claim 道义申索moratorium 延期偿付权；暂行禁令more sophisticated economy 更先进完备的经济体系morgan guaranty trust company of new york 摩根信托公司morgan stanley capital international china index [msci china index] 摩根士丹利资本国际中国指数morgan stanley capital international hong kong index [msci hong kong index] 摩根士丹利资本国际香港指数mortgage 按揭；抵押mortgage arrangement 按揭贷款安排mortgage debenture stock 抵押债权股证mortgage deed 按揭贷款契据；抵押契据mortgage default guarantee 按揭条件违约保证mortgage facility 按揭借款；抵押借款mortgage finance 按揭贷款；抵押融资mortgage interest 按揭利息mortgage interest relief scheme 按揭利息免税计划mortgage interest subsidy scheme 按揭利息津贴计划mortgage loan 按揭贷款；抵押贷款mortgage money 按揭金mortgage note 抵押票据mortgage rate 按揭利率mortgage securitization 按揭证券化mortgage security 按揭抵押mortgage terms 按揭条件；抵押条件mortgage-backed securities 按揭证券mortgaged property 按揭财产mortgagee 承按人；承押人；受押人mortgagee in possession 管有承按人mortgagor 按揭人；抵押人mother fund 母基金motor insurers' bureau of hong kong 香港汽车保险局motor vehicle first registration tax 汽车首次登记税motor vehicle insurance business 汽车保险业务motor vehicle tax 车辆税movable property 动产move within a narrow range 在窄幅上落movement 流动；变动；趋势movement of market rent 市值租金的变动moving average 移动平均数multi-currency trading 多元货币买卖multilateral agency 多边机构；多边代理机构multilateral agency debt instrument 多边代理机构债务票据multilateral development bank 多边发展银行multilateral exchange rate model 多边汇率模式multilateral financial institution 多边金融机构multilateral investment guarantee agency [miga] 多边投资担保机构multiplier effect 倍数作用；乘数效应multi-purpose stored value card 多用途储值卡mutual corporation 互助公司mutual credit 相互信贷mutual dealing 相互交易mutual debt 相互债项mutual fund 互惠基金mutual fund corporation 互惠基金法团；互惠基金公司mutual fund prospectus 互惠基金招股章程mutual fund unit 互惠基金单位mutual insurance corporation 相互保险法团mutual loan syndicate 义会；银会mutual offset 相互补偿；相互抵销mutual right 相互权利财经专业英语词汇(M) 相关内容:。
金融行业英语词汇大全
金融行业英语词汇大全一、债券和股票- Bond（债券）- Stock（股票）- Share（股份）- Dividend（股息）- Equity（股权）- Coupon（利息券）- Par Value（面值）- Yield（收益率）- Maturity（到期日）- Initial Public Offering (IPO)（首次公开募股）二、投资和交易- Investment（投资）- Portfolio（投资组合）- Asset（资产）- Liability（负债）- Hedge Fund（对冲基金）- Mutual Fund（共同基金）- Stock Exchange（证券交易所）- Bull Market（牛市）- Bear Market（熊市）- Option（期权）三、银行和金融机构- Bank（银行）- Investment Bank（投资银行）- Central Bank（中央银行）- Retail Bank（零售银行）- Mortgage（抵押贷款）- Loan（贷款）- Interest Rate（利率）- ATM（自动取款机）- Credit Card（信用卡）四、风险管理和保险- Risk Management（风险管理）- Insurance（保险）- Underwriter（承销商）- Premium（保费）- Claim（索赔）- Policyholder（保单持有人）- Insurer（保险公司）- Reinsurance（再保险）- Actuary（精算师）- Catastrophe（灾难）五、国际金融- International Trade（国际贸易）- Foreign Exchange (Forex)（外汇）- Exchange Rate（汇率）- Tariff（关税）- Balance of Trade（贸易余额）- World Bank（世界银行）- International Monetary Fund (IMF)（国际货币基金组织）- Free Trade Agreement（自由贸易协议）- World Trade Organization (WTO)（世界贸易组织）- Globalization（全球化）以上是金融行业英语词汇大全的部分内容，希望对您有所帮助。
财经专业英语词汇
财经专业英语词汇re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率renewal of a loan 借款重贷renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单Renminbi Yuan [CNY] 人民币元rent 租金rent charge 租费rent record 租金记录rental income 租金收入rental index 租金指数rental return 租金收益rent-free 免租renunciation 放弃书reorganization of capital 资本重组reorganization of share capital 股本重组repaid bill 已偿付库券repayment 偿还；归还款项；退还税款repayment capability 偿债能力repayment of principal 偿还本金；还本repeated borrower 重复借贷者；重复借款人rephasing of expenditure 重新订定分期拨付开支的时间replacement cost 重置成本；更新成本；迁建费用replacement reserve 重置储备金；更新储备金replenishment of funds 补充资金repo security 回购抵押品Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 《香港证券业的运作及监察──证券业检讨委员会报告书》Report on the Financial Market Review 《金融市场检讨报告》reporting accountant 申报会计师reporting mechanism 申报机制reporting system 汇报系统representative capacity 代表身分representative of a commodity dealer 商品交易商代表representative office 代表办事处Republic National Bank of New York 美国利宝银行repurchase 购回repurchase agreement [repo] 回购协议repurchase transaction 购回交易reputed owner 据称拥有人required liquid capital 规定速动资金；规定流动资金requisite book 必需的簿册requisite voucher 必需的凭单requisition 申请书；申报表；请购单Requisition for Revenue Stamps 购买印花申请书re-registration 重新登记；重新注册reschedule of payment 重新安排付款期限rescue fund 储备金Research and Planning Division [Stock Exchange of Hong Kong Limited] 数据研究及策划科〔香港联合交易所有限公司〕resell 反售；转售reserve 储备；准备金reserve account 储备帐reserve assets 储备资产reserve balance as a percentage of government expenditure 储备结余在政府开支中所占的百分率reserve capital 后备资本reserve for bad debts 坏帐储备reserve for contingencies 意外损失储备reserve for exchange loss 汇兑损失储备reserve fund 储备金；储备基金reserve price 保留价格；最低价格reserve ratio requirement 储备比率规定reserved supplementary grant 备用追加补助金Reserves Management Department [Hong Kong Monetary Authority] 储备管理部〔香港金融管理局〕resettlement grant 转业补助金；迁置补助金resident director 本地董事residential mortgage 住宅按揭residual acceptor of foreign exchange 外汇的最后承兑人residual deficit 剩余赤字residual method 余值法residual method of valuation 余值估计法residual payment 余款；剩余付款residual supplier of foreign exchange 外汇的最后供应者residual value 剩余价值；残余价值residuary estate 剩余遗产residue 剩余额；剩余财产residue of expenditure 开支剩余额resistance line 阻力线Resource Allocation Exercise [RAE] 资源分配工作Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作resource bid 资源申请resource bureau 资源局Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕responsible director 责任董事restatement of account 重整帐目restocking 补充存货restricted auction 限制条件拍卖restricted banking licence 有限制银行牌照restricted licence bank 有限制牌照银行restricted tender 局限性投标；“围内”投标restriction notice 限制通知书restrictive endorsement 限制背书results announcement 业绩公布retail banking 零售银行业务retail business 零售业务retail client “散户”；“散客”retail dealer 零售商retail deposit 零售存款retail deposit interest rate 零售存款利率retail interest rate 零售利率retail investor “散户”投资者；个人投资者retail market 零售市场retail participation “散户”入市retail price 零售价格retail price index 零售价格指数retained business 保留业务retained earnings 留存收益retained import 留用进口货物retained profit 留存盈利retention 保留额；自留额retention money 保留金；保留款项retention ratio 自留额比率retirement scheme management category X business 退休计划管理第Ｘ类业务Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕retiring partner 退出的合伙人retiring trustee 退职受托人retrocession 转分保retrocession premium 转分保保费retrocessionaire 转分保人return 收益；回报率；报表；报税表Return of Computerized Payroll Emoluments 计算机计算薪俸表格return on assets 资产回报率Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表revaluation 重估价值；升值revaluation of rateable values 重估应课差饷租值revaluation year 重估应课差饷租值年度revenue 收入；收益；税收revenue account 收入帐revenue base 收入基数；收入基础revenue collection 征税；收取税款revenue department 税收部门；管理政府收入的部门revenue estimates 收入预算revenue from properties and investments 来自物业及投资的收入revenue measure 征税措施；收入措施revenue outturn 收入结算revenue paper 税收文件revenue policy 征税政策；收入政策revenue proposal 征税建议；税收建议；收入建议revenue shortfall 收入不足revenue stamp 税收印花revenue-earning department 赚取收入的部门revenue-generating department 带来收入的部门reversionary estate 复归产业权reversionary interest 复归权益Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》revised assessment 修订评税revised estimates 修订预算revised estimates of expenditure 修订开支预算revised estimates of revenue 修订收入预算revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计revive 回升；复苏revocable letter of credit 可撤销信用证revocation 撤销revocation of licence 撤销牌照revolving fund 周转基金；循环基金revolving letter of credit 循环信用证revote 再拨款reward 酬金right of control 控制权right of conversion into stock 兑换证券的权利right of pre-emption 优先购买权right of retainer 遗产保留权；财产保留权right of retention 保留权right to receive income from property 从财产收取入息的权利right to rescind 撤销的权利rights issue 供股〔上市方式〕；认股权发行；配售新股rights issue prospectus 供股章程ring 交易圈ring out 平仓；经纪之间期货交易相互结算rising price 价格上涨risk 风险risk adjustment 风险调整risk assets 风险资产risk assets ratio 风险资产比率risk exposure 风险承担risk management 风险管理Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》risk management system 风险管理系统；风险管理制度risk of breakage 破损险risk of non-delivery 遗失险risk of rust 舅鹣risk of shortage 短量险risk of sweat damage 潮腐险risk premium 风险溢价risk weight 风险加权数risk weighted exposure 加权风险值"risk-based" approach “以风险为依据”的方法risk-capping 限制风险roll forward 向前推展；向前滚进roll over 转仓；滚计；滚转；续期rolling forex 日转期汇rolling plan 滚动式计划；逐年延展计划rolling settlement 滚动交收round lot 交易单位；整数成批股票；“一手”round off 以整数计；四舍五入round to nil 化为零计round turn 完整交易；轧平交易round up 清盘rounded-up sub-total 化成整数的小计round-trip contract 平仓合约Royal Bank of Canada 加拿大皇家银行Royal Bank of Scotland plc 苏格兰皇家银行royalty 专营权费；专利权费；特许权使用费rule of equity 衡平法；衡平法规则Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited 《香港中央结算有限公司规则及运作程序》Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕Rules of the Exchange [Stock Exchange of Hong Kong Limited] 《交易所规则》〔香港联合交易所有限公司〕Rules on Interest Rates and Deposit Charges 《利率及存款收费规则》run on a bank 银行挤兑；银行挤提runner “驳脚”经纪；传递员running expenses 管理费用；经常费用running-down of business 缩减业务。
英语财经类词汇
英语财经类词汇Abandoned Assets 报废资产Abatement 折扣，减税Abnormal Depreciation 特别折旧Above Par 高于票面价值absentee payroll 员工缺勤费Absolute Advantage/Cost 绝对优势/成本Absorbed Cost 已吸收成本Absorption 费用/成本的分摊Abstinence 节制Abuse of Trust 不顾信用Accelerated Depreciation 加速折旧Acceptance 承兑，认付Acceptance Bill/Commission 承兑票据/手续费 Acceptance House 承兑行Accepting Bank 承兑银行Account Balance 帐户结余/余额Accountability 会计责任，承担责任Accounting Year 会计年度Accrued Assets 应计资产Accrued Expense 应付费用Accrued Income 应付收益Accumulated Amount 累积款额Acquisition (公司对公司的)收购Act of God/Nature 天灾Act of Honour 代兑退票active capital 活动资本／流动资本Active Circulation 货币流通额Active Demand 需求甚殷/畅销Active Market 交投畅旺市场/股票Active Trade Balance 贸易顺差actuary （保险）精算师ACU (Asian Currency Unit) 亚元单位Ad Valorem Duty 按价税、从价税Added Value 增值Added-Value Tax (Value-added Tax) 增值税 Additional Registration Fees 额外注册费Additional Tax 附加税Adjudication of Bankruptcy 宣布破产Admitted Assets 有价值资产、有清算价值资产 Advance Capital/Bill 预付资本/预付单Adventure 投机性商业活动Adverse Balance of Payment 支付逆差Adverse Balance of Trade 贸易逆差Advisory Committee 顾问委员会/咨询委员会Affiliate 附属公司/分行AFTA (Asean Free Trade Area) 亚细安自由贸易区After Sales Service 售后服务Aggregate Demand/Supply 总需求/总供应AGM (Annual General Meeting) 股东常年大会AIS (Approved International Shipping Entreprise Scheme) 特准国际船运企业计划 AIT (Approved International Trader Scheme) 特准国际贸易商证书Allocation (资金的)分配，拨款angel fund 协创基金Annual Audit 年度审计annual premium 常年保费Annual Report 常年报告书anti-dumping duty 反倾销税AOT (Approved Oil Trader Scheme) 特准石油交易商证书APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛Appropriation Act/Budget 拨款法案/预算案Approved Fund Manager 核准基金经理Approved Securities Companies 特准证券公司arbitrage 套汇Arbitration of Exchange 汇率的裁定Arrears 拖欠数额Asian NIEs 亚洲新兴工业经济体Ask Price 卖价ASSET Card 电子查间系统卡asset securitization 资产证券化asset-backed notes 资产保证票据Assets Taxes 资产税ATC (Authorised trading Centre) 授权交易站Autonomous Agency, AA 自主机关Back Tax 退缴税Back to Back L/C 背对背信用证backwardation （期货）倒价Bad Debts 呆帐Balance 差额平衡;结算Balance Account 结帐Balance Budget/Economy 平衡预算/经济Balance of Financial/Revenue and Expenditure 财政收支平衡Balance of Interest 利益均衡Balance of International Indebtedness 国际借贷差额Balance of International Payment 国际收支平衡/差额Balance of Payment Deficit 收支逆差Balance of Payment Surplus 收支顺差Balance of Trade (对外)贸易差额Balance Sheet 资产与负债表bancassurance 银行保险Bank Clearing 票据交换Bank for International Settlement (BIS) 国际结算银行 Bank Stock/Year 银行资本/年度Bankers' Acceptance 银行承兑Barrier (贸易)壁垒Barter Trade 易货贸易/物物交换base rate 基本利率Base/Base Year (指数的)基准/基准年basis point 基点basket of currencies 货币组合／篮子货币Bear Market 熊市Before Tax (Pre-tax) 扣税前Betterment 固定资产之改良、改良投资、修缮经费Betting Taxes 赌博税BHQ (Business HeadQuarter) 商业总部Bid Price 买价Bilateral Trade 双边贸易Black Rate/Black Market Price 黑市价Block Vote Allocation System 整笔拨款制度Blue Chip (Share) 蓝筹股Blue Chip investment 蓝筹股投资/稳健投资blue chip stock 蓝筹股Board of directors 董事会Bond 债券Bond 债券bonus rate 红利率Bonus Share 红股Book Closure Date 股票过名/注册截止日期book-building 账面确定book-to-bill ratio 订货与出货比值Boomflation 繁荣通膨Booming/Boom 景气/繁荣Boomlet 小景气/短暂繁荣Boutique Fund Manager 小型基金管理公司Brain-Intensive Industries 智力密集工业Brent Crude Oil Futures 北海原油期货Bridging Loan Programme 过渡性贷款计划bubble company 虚设公司bucket shop 非法经纪公司bucketing 对敲Budget Accounts 预算账户Budget Act 预算法案Budget Allocation 预算拨款Budget Allotment 预算分配Budget Appropriation 预算拨款Budget Enforcement 预算执行Budget for Annual Expenditure 岁出预算Budget for Annual Revenue 岁入预算budget item 预算项目budget outlays 预算支出budget receipt 预算收入budgetary control 预算管制budgetary innovation 财政预算新措施budgetary management 处理收支预算的方法Budgeting 预算编制Budgeting For Results, BFR 目标预算编制Bull Market 牛市Business Enterprise/Entity 工商企业Business Expectation 商业展望Business Income Tax 营业所得税Buying rate 买入汇率call option 认购期权call price 认购价格call warrant 认购凭单Capacity 能力/生产能力/设备能力Capital Account 资本帐户capital adequacy ratio 资本足够率capital adequacy ratio 资本足够率Capital and Labour 资本与劳工Capital and Liabilities Ratio 资本负债比率Capital Budget 资本预算Capital Consumption 资本消耗Capital Deficit 资本赤字Capital Expenditure/Expenses 资本开支/费用Capital Exporting and Recipient Country 资本输出国和资本接受国 Capital Gains Tax 资本收益税Capital Grants 资本拨款capital guaranteed 资本保证Capital Intensive 资本密集Capital Market 资本市场(指中长期借贷市场)capital protected 资本保障Capital Revenue 资本收入Capitalisation 市值capped FRN 具上限浮息票据Carry Back of Losses 移前扣减亏损Cash Budget 现金预算Cash Market 现金市场cash value （保险）现金价值CBO/CLO (collateralised bond obligation) 抵押保证债券Central Depository Pte Ltd (CDP) 中央托收公司Central Limit Order Book (CLOB) 自动撮合国际股市CEO 总裁CEPT 有效普惠关税cess 餐馆与酒店税charge card 赊账卡Chartered Bank 特许银行classified loan 有问题贷款close a position 平仓close-end fund 固额基金Closing Price 闭市价CNN 电视电缆新闻网(简称电缆新闻网)Commodity Tax 商品税Comparative Advantage 相对优势Comparative Costs 比较成本Complete Plant 成套设备Composite Demand 综合性需求Concession 优惠/特惠Concessional loan/terms 特惠贷款/条件Consolidated Account 综合帐目Consolidated Profit/Loss 综合盈利/亏损(综合损益表)Consolidated Tax 综合税Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳 Consumption Tax 消费税contango （期货）顺价、溢价Contra Trade 对敲交易contract manufacturer 合同制造商Conversion Price 转换价Convertible Loan Stock 可转换债券Corporate and Personal Income Taxes 公司及个人所得税Corporate Communications 企业通讯Corporate Planning 企业策划Corporate Services 企业服务Cost Efficiency 成本效率Cost Inflation 成本性通货膨胀Counter Tariff 对抗关税Counter Trade 对销贸易covered warrant 备兑凭单CPF Cashier's Order 公积金本票CPF Contribution Rate 公积金缴交率CPF Investment Scheme 公积金投资计划CPF Minimum Sum 公积金最低存款计划credit default swaps 信贷违约风险掉换credit-linked notes 信用风险联结票据critical year 替换期currency option 货币期权currency swap 货币掉期Current Account 经常项目/国际收支账目/往来户头 Current Expenditure 经常开支Current Liabilities 流动负债Current Year 本年度Customs and Excise Taxes 关税及国产税cut margin 斩仓De Facto Company 事实上的公司Dealer 交易员death benefit （保险）死亡利益debit card 转账卡Debt Relief 债务免除Debt Servicing 债务偿还事务、债务还本付息Deed of Mortgage/Property 抵押契约/财产转让契约 Deed Tax 契据税deflation 通货紧缩Deflation/Policy 通贷紧缩/政策Deflator 缩减指数demand draft 即期汇票Demand-pulled inflation 需求引发的通膨Dependant's Protection Scheme 家属保障计划Depreciable Assets 应折旧资产Depreciated Currency 贬值货币deputy president （银行）副行长derivative market 衍生金融工具市场derivative product 衍生产品／工具Development Financing 发展集资Development Fund 发展基金Development Tax 发展税Diesel Tax 柴油税Diminishing Returns 报酬递减discount rate 贴现率discretionary fund 自主基金dividend 股息Dividend 股息Dividend Yield 周息率dollar-cost averaging 成本平均法domestic exports 国内出口domino theory 骨牌理论doubtful （贷款等级）可疑DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议 dual currency bond 双重货币债券dumping 倾销Duties on Cigarettes and Tobacco 香烟与烟草税EAEC (East Asia Economic Caucus) 东亚经济核心论坛early withdrawal penalty 提早取款罚金Earnings Per Share (EPS) 每股盈利Economic Grouping 经济集团Economy of Scale 规模经济(指大规模企业经营的经济效益)Education Scheme 教育计划Edusave Account 教育储蓄计划户头effective exchange rate 有效汇率EGM (Extraordinary General Meeting) (公司)股东特别大会Electronic Share Application (ESA) 认购新股电子服务employee share optiong scheme 雇员认股计划EMS (European Monetary System) 欧洲货币体系endowment policy 储蓄保险Entertainments Duty 娱乐税Entrepreneur 企业家Equilibrium of Balance of Payment 国际收支平衡Equity 资本/股本/资产净值Equity Capital 资本/股本Equity Earning 股本盈利Equity Financing 售股集资equity-accounting 权益会计Equity/Direct Investment 股本投资/直接投资Ergonomics 人才经济学/人类工程学ERS 经济重组股票Estate Duty 遗产税eurodollar （利率）欧洲美元euromark （利率）欧洲马克Euromart/European Market 欧洲共市euroyen （利率）欧洲日元ex-right 除权Exchange Tax 外汇税exchange traded fund 挂牌基金Exchequer 国库/财源Exchequer 英国财政部excise duty 国产税Excise Duty/Tax 国产税/货物税/特许权税executive vice president （银行）执行副总裁Exempt 豁免Exempt from Tax 免税Exemption 豁免缴税Exercise Price 转换价existing rent 现有租金Expansion Broad-based 全面性扩展Expenditure on Manpower 人力开支Expenditure Tax 支出税External Assets 国外资产External Linkage 对外联系Extra Duty 特别税Extraordinary Budget 额外预算Extraordinary Expenditure 额外支出Extraordinary Expenses 额外经费Face Value 面值Factors of Production 生产要素Factory Tax 出厂税/制造税Favourable Balance 顺差Favourable Balance of Trade 贸易顺差feeder fund 支线基金fidelity bond 忠诚债券Final Balance 最后结余、最后余额Final Budget 核定预算Final Dividend 年终股息Financial and Business Services 金融与专业服务financial engineering 财务工程Financial Year 财政年Financing 集资Fines and Forfeitures 罚款及没收物Fiscal Levy 财政税收fiscal policy 财政政策Fiscal Policy 财政政策Fiscal Year 财政年度Fixed Assets System (FAST) 固定资产制度Fixed Price Share 定价股fixed rate 定息Flexible Wage System 灵活工资制度Floating exchange rate 浮动汇率floating rate loan 浮息贷款floating rate note 浮息票据FOMC (Federal Open Market Committee) 联邦公开市场委员会Foreign Share 海外股forward 远期Free Depreciation (投资优待)自由折旧Full Bank 全面银行Full Employment 全民就业Full-Imputation System 全面归原税制Futures 期贷galloping inflation 恶性通货膨胀GATT 关税与贸易总协定(简称关贸总协定)gazetted tourist hotels 登记酒店GDP 国内生产总值GDP Deflator 国内生产总值缩减指数GDP Per Capita 国内人均产值/(按人口平均计算的国内生产总值) gearing ratio 资本与负债比率General Income Tax 一般所得税General Tariff 普通税制/单一税率General Trading 一般贸易Generalized Inflation 全面通膨Gensaki 日本短期货币市场GNP 国民生产总值GNP Per Capita 国民人均产值(按人口平均计算的国民生产总值) Goods and Services Tax (GST) 货物与服务税(简称消费税)goodwill amortisation 商誉摊销GOP (Gross Overall Profit) 总盈利额Grants-In-Aid (GIA) 援助津贴、辅助金Group Relief 集体估税扣税growth bonus （保险）期终额外红利Growth Dividends 增长分红Growth Triangle 成长三角GSP (Generalized System of Preferences) 普遍优惠制(普惠制) GST 消费税GST Assistance Measures 消费税援助措施GST Assistance Package 消费税援助配套GST Credits 消费税补贴GST Offset Package 消费税抵消配套Guidelines for Property Funds 房地产基金准则haircut （证券）估值折扣Hard Cash 现金Hard Currency 硬货币Hard Money 硬币/铸币hard money 硬货币、强势货币heading （税务）税目Heavy Duty 重关税heavy market 呆滞市场Heavy Tax 重税hedge 对冲hedge fund 对冲基金Hedge/Hedging/Hedgeable (商品，期货的)对冲买卖、套期保值、可套期保值 Hidden Tax 间接税Hire Purchase Act 租购法令Home Protection Scheme 家庭保障计划hort cover 盖盘Hot Money/Bad Money/Refugee Money 热钱或游资Hyperinflation 恶性通货膨胀Hypermarket 巨型超级市场I/E (Import-Export) 进出口Impersonal Tax 间接税Import Surtax 进口附加税Imputation System 估算制度in the money 赚钱in-and-out trader 投机者incidence of tax 最终纳税者Income and Expenditure Account 收支账income bonus （保险）月利Income from Royalties 专利权收益Income Tax 所得税Income Tax Allowance 所得税免税额Indefeasible Rights of Use 不能废除／不能使之无效的使用权indicative price 预示价Indirect Tax 间接税Infant Industry (需要保护的)新生工业Initial Public Offering (IPO) 公开售股计划Inland Duty 内地税Inland Revenue 国内税收Input Tax 源头消费税input tax 进项税Insider Trading 局内人交易interbank market 银行同业市场interbank rate 银行同业拆息率interest margin 利差幅度interest rate swap 利率掉期Interim Dividend 年中/中期股息Interim Results 中期业绩Internal Tax 国内税Invest Singapore 投资新加坡investment grade bond 投资级别债券Investment Incentive 投资奖励Investment Surcharge 投资收入附加税investment-linked product 投资联结产品IPO 首次公开售股计划Issued Capital 发出股本JGB (Japan Government Bonds) 日本国债jobber 证券交易商／中间商jobber trade 当日平仓交易Judicial Act 诉讼Judicial Person 法人junior bond 次级债券junk bond 垃圾债券／高风险债券JV (Joint Venture) 合资经营/联营kerb dealing 场外交易kerb market 场外市场kerbstone broker 场外经纪人Key Currency (国际)主要货币Key Industry 主要工业Know-how 技术/知识Know-how Deal 技术交易Knowledge Industry 知识产业Labour and Capital 劳资双方Labour-intensive 劳工密集Labour-saving 节省劳力Laissez-faire Policy 自由放任政策Land Bank 土地银行Land Bank (政府、公司等)所拥有的土地Land-intensive 土地密集Lead manager 主理银行lead manager 牵头经理lead underwriter 主要包销商Legacy Duty 遗产税Legal Budget 法定预算Legal Capital 法定股本Lending Rate 贷款利率letter of credit 信用证leverage foreign exchange trading 杠杆外汇交易 levy taxes 税收LIBOR 伦敦银行同业拆息率Licences and Permits 执照及准证License System 许可证制度License Tax 执照费Licensing 颂发专利证/许可证、许可证贸易limited period premium 限期保费Liquid Capital 流动资本Liquid Liabilities 流动负债Liquid Reserve 流动储备金Liquidity 周转、流动账、清偿能力Liquidity Ratio 周转率、流动比率Listed Companies 挂牌公司listed company 上市公司Loan Stock 债券Loan Syndication 财团贷款Local (Simex) (新加坡国际金融交易所)个人会员Local Enterprise Financing Scheme,LEFS 本地企业融资计划 Local Shares 本地股locals （交易所）个人会员long position 买空盘口loss （贷款等级）全损Loss and Gain 损益Loyalty Shares 忠诚股Luxury Tax 奢侈品税Mainboard 第一级股市maintenance call 追缴维持保证金maintenance margin 维持保证金Management Accounting System (MAS) 管理会计制度Margin 按金/保证金margin （外汇）保证金Margin Buying 交保证金的买空margin call 补仓margin out 平仓Margin Trading 按金交易margin trading 保证金交易Marginal Profit 边际利润Marginal Propensity to Invest/Save 边际投资/储蓄倾向Marginal Return/Revenue 边际盈利/收入Maritime Centre 海事申心Market Capitalization 市值Market Discount Rate 市场贴现率market maker 市场制造者／市场经营者market-maker system／market-making system 市场作价制度 MAS 新加坡金融管理局MediShield 健保双全计划merchant bank 证券银行MFA (Multi-fabre Agreement) 多种纤维协定MFN (Most Favoured Nation) 最惠国MFNC (Most Favoured Nation Clause) 最惠国待遇条款Mini Crisis/Mini Recession 小危机/轻微衰退MNCs 跨国公司MOD (Million Gallons Per Day) 每天百万加仑Monetary Policy 货币政策monetary policy 货币政策money broker 货币经纪money laundering 洗黑钱Money Market 货币市场/短期藉贷市场MoneySENSE 存钱有方、理财有道Monthly Variable Component 每月可变动工资制Mortgage Reducing Term policy 抵押递减保险计划Movable (Property)/Movables 动产moving average 移动平均mutual offset system 互相对销系统NAFTA (North America Free Trade Area) 北美自由贸易区 National Currency 本国货币National Debt 国债National Economic Budget 国民经济预算National Income 国民收入National Income (in Real Terms) 国民实际收入National Revenue 国家税收/政府岁入near money 准货币／近似货币nearby month 近期Negative Growth 贸增长Net Balance of Trade 贸易净差额Net Earnings Per Share 每股净利Net National Product (NNP) 国民生产净值Net Tangible Assets 有形资产净额Net Tangible Assets Per Share 每股净有形资产值New Singapore Share (NSS) 新新加坡股票（新新股票） NIE 新兴工业经济体NODX 非石油国内出口Nominal Amount 面额Nominal Capital 名义资本Nominal Earnings/Yield 名义收益Nominal exchange rate 名义汇率Nominal Expenditure 名义支出Nominal Income 名义收入Nominal Wage 名义工资nominee 委托人Nominee Company 托管公司nominee company 委托公司non-perfroming loans 不良贷款Non-Residential Properties Scheme 非住宅房地产计划 non-tariff-barrier 非关税璧垒Non-tradable goods 不可贸易品not negotiable 不可转让NS Bonus 国民服役花红OB／OS Index 超买超卖指数Odd Lot 散股odd lot 零星股／散股OECD 经济合作及发展组织(简称经合组织)OEM 原件器材制造商off-balance-sheet 资产负债表外项目Offshore Bank 岸外银行Offshore Banking 岸外银行业Offshore Loan 岸外贷款OHQ Status 营业总部证书Oil Royalty 石油开采税One-tier System 单一公司税制度OPEC 石油输出国组织(简称油盟)open account format 赊账形式open-end fund 不定额基金operating expense 经常开支operating income 经常收入Opportunity Cost 机会成本Opportunity Fund 进取基金Optimization 最佳效益option 期权Option 选择权、期权Ordinary Shares 普通股Other Operating Expenditure (OOE) 其他行政开支Outlay 总支出/全国消费投资总额Outlay Tax 消费税output tax 销项税Output Tax 支出消费税Over Subscribed 超额认购over-the-counter trading （证券）场外交易overdraft 透支Overheating in The Economy 经济过热Paid-up Capital 缴足资本par 面值Par Value 票面值Par Value 面值participating policy 参与分享投资利益的保单passed （贷款等级）一级贷款Patent Law 专利法payable 应付账款PAYE (Pay as You Earn) 所得税预扣制计划Payroll Tax 薪金税pegged 挂钩Pensions 养老金Pensions Expenditure 退休金开支Per Capita 按人口平均计算、人均perpetual preference shares 永久优先股Personal Income Tax 个人所得税Personal Tax 个人税policy loan 保单贷款Poll Tax 人头税portable medical benefits scheme 可转移医药福利计划portfolio （投资）组合Position 盘口Post Secondary Education Account 中学后延续教育户头posted rents 租金时价Preference Shares 优先股premium 保费（保险）／溢价Prepaid Tax 预付税款president （银行）行长Pretax 扣税前的Price-earnings Ratio 本益比primary dealer 主要交易商primary market 发售市场Private Placement 私下售股producer price index 生产物价指数Profit Taking 套利profit taking 套利Progress Package 增长配套Progressive Income Tax 累进所得税Progressive Tax 累进税/累进税制Property Tax rebate 产业税回扣Property Tax Refund on Vacant Residential Buildings Undergoing Works 退还产业税予正在进行装修工程的空置住宅proprietary trader 专属交易员Prospectus 发股计划书prospectus 招股书／售股计划书proxy 代理人／代表权proxy form 代表委任书Public Communications 公共传播Public Company 挂牌公司Public Transport Fund 公共交通基金put warrant 可卖回凭单Quality Market 重质量的市场Quota 限额、配额、固打Quota System 配额制(国际货币基金会各国配额) Quoted Company/Corporation 挂牌公司/上市公司 Quoted Securities/Shares 挂牌证券/股票R&D (Research and Development) 研究与发展Rated Tax 定率税Rates 收费率、保险收费率Re-export 转口Ready Market 现货市场receivables 应收账款Recession 经济衰退Recurrent Cost/Appropriation 经常成本/经常拨款 Recurrent Expenditure 经常开支Recurrent Revenue 经常收入recurring cost 经常成本recurring income 经常收入red chip stock 红筹股Registration Tax 注册税Regressive taxation 递减税制regular premium policy 定期保费保单regular savings plan 定期储蓄计划Reimbursement 偿还reinsurance 再保险／分保／转保REIT 房地产投资信托Remisier 取佣经纪reserve currency 储备货币reserve requirement 储备要求resistancelevel 阻力位Restricted Bank 限制银行return on eqiuty (ROE) 股本回报Revenue Duty/Tax 收入关税/财政关税Reverse Income Tax 低收入补助费Revised Budget 修订预算Rights Issue 附加股Rights Issue 附加股Road Tax 路税roll-on roll-off vessel 滚装船Royalty 专利税RSI (Relative Strength Index) 强弱势指数rules of origin 原产地规则Running Account 流水帐running cost 运作成本SAVE (Save as You Earn) 边赚边储计划scalper 薄利投机者（通常不在市场逗留超过一天）Scripless Trading 无票交易second board 二板股市seconday market 转售市场Securities Account 证券户头Securities Industry Act 证券业法令seed money 种子基金Selective Consumption Taxes 选择性消费税senior bond 优先债券settlement day 结算日SEZ (Special Economic Zone) 经济特区share buyback 股票回购share option 股权认购权／认股权Share option 股票认购权share ownership Top-Up Scheme 填补公积金购股计划Shareholders' Funds 股东资金short position 卖空盘口Short Selling 卖空SIBOR 新加坡银行同业拆息率SICOM (Singapore Commodity Exchange) 新加坡商品交易所sidelined 持观望态度sideliner 观望者SIMEX 新加坡国际金融交易所Singapore Allowance 新加坡津贴（养老金）Singapore Exchange 新加坡交易所Singapore Exchange Derivatives Trading 新加坡衍生商品交易所Singapore Exchange Securities Trading 新加坡证券交易所Singapore Foreign Exchange & Brokers Association 新加坡外汇与货币经纪协会 Singapore International Foundation 新加坡国际基金single premium policy 一次过保费／单期保费保单Sinking Fund 偿债基金/累积基金/公积基金Skills Development Fund 技能发展基金Slowdown 放缓(经济)slumpflation 不景气通货膨胀／萧条膨胀soft currency 软性货币／软弱货币special mention （贷款等级）应加注意级special purpose vehicle 特别用途公司Speculation 投机买卖Speculative Stock 投机性股票spot commodity 现货商品spread 价差square 平仓squeeze 逼仓Stamp Duty/Tax 印花税Standard Chartered Bank 渣打银行start up 起步公司Statement of Account 账单、对账单Statutary Boards Contributions 法定机构捐款Stock Exchange of Singapore (SES) 新加坡股票交易所Stock Exchange of Singapore Dealers' Automated Quote (SESDAQ) 自动报价股市或第二级股市stop loss 止蚀Straits Times Industrial Index (STII) 海峡时报工商指数Strike Price 最低成功标价structured deposit 组合式存款subordinated bond 次等债券subordinated notes 附属票券Subsidiary 子公司substandard （贷款等级）次级Supplementary Retirement Scheme (SRS) 退休辅助计划surrender value 退保价值Suspended 暂停交易SWAP (汇兑期货)换期/互换swap 掉期Swap Agreement 互换货币协议、互购协定Takeover 收购tariff 关税tax allowance 收入免税额／税收优惠tax assessment 估税tax avoidance 避税tax band 税级tax base 税基tax bracket 纳税组别tax break 减税tax concession 税务减免tax credit 税额减免／抵减税额tax deduction 税额扣减Tax Deduction for Contributions to Edusave Scheme 缴教育储蓄计划金课税扣减Tax Deduction for CPF Contributions of Self-employed Persons 自雇人士缴公积金课税扣减Tax Deduction for General Provisions Made by Bank 银行一般储备金课税扣减tax deferred 延迟纳税tax element 税收成分tax evasion 逃税／漏税tax exemption 免税Tax Exemption on Dividends Paid out of Foreign Income 外国收入的股息免税Tax Haven 避税港/低税国tax haven corporation 避税地公司Tax Holiday (鼓励投资的)免税期tax incentive 税务奖励Tax Incentive for Services Provided by Trust Companies 信托服务税课税奖励Tax Incentive for Underwriting and Managing International Securities I 国际证券包销管理课税奖励tax incidence 纳税负担tax item 税目tax liability 税务负担tax limit 课税限额／纳税限额Tax on Property 产业税Tax On value Added 增值税tax preference item 享受优惠税率的项目tax rebate 缴税扣税额tax relief 估税扣税额Tax Relief for Handicapped Spouse 残疾配偶课税优待tax shelter 合法避税手段tax shield 节税手段tax supplements 税收补征tax threshold 免缴税入息额／起税点tax-free allowance 免税额tax-free income 免税收入tax-free profit 免税利润tax-free trade zone 免税贸易区taxable estate 应纳税遗产Taxable Income/Earnings 应纳税收入taxable item 税目Technical Analysis 技术性分析或图表分析Technical Know-how 技术知识Technology Transfer 技术转移Tender Shares 投标股Tertiary Industry 第三产业(指服务业)TEU 集装箱单位tier-1 capital 一级资本Tight Money 银根紧缩time lag 时差／时间间隔Top-Up Minimum Sum 填补最低存款计划Tourism Cess 旅游税trade creditor 应付账项trade debtor 应收账项Trade Gap 贸易差额trade-weighted exchange rate 贸易加权汇率Trading Account 交易户头transferable medical benefits scheme 可转让医药保险计划 Transferable Subscription Rights (TSRs) 认股权transfers costs 公款转移Transportation Tax 运输税treasurer （银行）资金主管treasury activity 资金交易活动treasury bond 国库债券Treasury Note Bond 国库券/国库债券Trust Companies 信托公司Trustee Stock 信托股turnkey contract 整套承包合同／万事具备合同turnkey project 统包工程Two-tier Price System 两价制umbrella fund 雨伞基金unclassified loans 无问题贷款uncovered cost 未收回成本uncovered loan 收不回贷款Under Subscribed 认购额不足under-the-counter 柜台下交易／台底交易Underwriter 包销商underwriter 包销商／包销机构Unilateral Tax Credit, UTC 单向税务减免Unit of Account 记账单位/计价单位Unit Trust Fund 单位信托基金Unlisted 未挂牌/未上市的unproductive wage 非生产性工资unrealised loss 未实现亏损unrealised profit 未实现盈利unrealised revenue 未实现收入Unsecured Account 无担保账户Unsecured Loan Stock 无担保债券Upswing/Upturn 经济好转Utilization of Resources 资源的利用Variable Budget 可变预算VAT (Value-added Tax) 增值税Venture 商业冒险、商业企业Venture Capital 风险资本、冒险资本venture capital fund 创业基金vice president （银行）副总裁voluntary bankruptcy 自愿破产／自愿申请破产voluntary liquidation 自愿清盘Wage Freeze 工资冻结War Rate 战险费率War Risk Premium 战险保费War Time Economy 战时经济Warrant 凭单Water Conservation Tax 鼓励节省用水税Wealth Tax 财富税weighted average 加权平均When-issued 发股后Whichever is higher/lower 按两者中较高/低者计算Wholesale Bank 批发银行wholesale price index 批发物价指数withholding agent 税款预扣代理withholding system 税款预扣制Withholding Tax 预扣税Withholding Tax 预扣税Workfare Bonus 就业奖励花红Workfare Income Supplement Scheme 就业入息补助计划Workfare Supplement Scheme 就业奖励补贴计划Working Assets/Capital 营运资产/资本working expenses 营运开销World Trade Organisation 世界贸易组织Writeoff 注销Writing Down Allowance 资产减值税务津贴Written Laws 成文法Yankee Bond 杨基债券year-end adjustment 年终调整Yield 收益、产量、回利Zero Economic Growth 零经济增长Zero rated 零点税率Zero Rates of Duty 免税Zero-growth 零增长Zero-sum Game 零和游戏、一方赢另方输竞赛、不是你输就是我赢。
金融英语相关词汇汇总
金融英语相关词汇汇总基本概念•Investment: 投资•Stock: 股票•Bond: 债券•Securities: 证券•Asset: 资产•Liability: 负债•Equity: 股本、净资产•Return: 回报•Interest: 利息•Dividend: 红利•IPO: 首次公开发行（Initial Public Offering）•Market value: 市值•Net worth: 净值•Price-earnings ratio: 市盈率•Yield: 收益率•Risk: 风险•Portfolio: 投资组合•Capital: 资本•Leverage: 杠杆•Derivative: 衍生品•Futures: 期货•Options: 期权•Hedge fund: 对冲基金•Mutual fund: 共同基金•Asset management: 资产管理•Investment bank: 投资银行股票市场•Index: 指数•Bull market: 牛市•Bear market: 熊市•Securities exchange: 证券交易所•Shareholder: 股东•Stock market bubble: 股市泡沫•Blue chips: 蓝筹股•Broker: 经纪人•Public offering: 公开发售•Private placement: 非公开发售•Over-the-counter market: 场外交易市场•Trading day: 交易日•Stock price: 股价•High: 最高价•Low: 最低价•Close: 收盘价•Open: 开盘价•Volatility: 波动性•Margin call: 追缴保证金•Odd lot: 散股债券市场•Coupon: 票息•Yield to maturity: 到期收益率•Treasury bond: 国债•Corporate bond: 企业债•Municipal bond: 市政债•Junk bond: 垃圾债券•Call option: 赎回期权•Put option: 优先认股权证•Callable bond: 可赎回债券•Convertible bond: 可转换债券•Face value: 面值•Par value: 兑付价值银行业•Checking account: 支票账户•Savings account: 储蓄账户•Interest rate: 利率•Compound interest: 复利•Prime rate: 基准利率•Credit rating: 信用评级•Overdraft: 透支•Bankruptcy: 破产•FDIC: 次级贷款参股保险业•Premium: 保费•Deductible: 自负额•Policy: 保单•Claim: 索赔•Underwriter: 承保人•Liability insurance: 责任险•Life insurance: 寿险•Health insurance: 健康险•Property insurance: 财产险其他•Financial statement: 财务报表•Cash flow: 现金流•Accounting: 会计学•Auditing: 审计学•Taxation: 税务学•Merger: 合并•Acquisition: 收购•Bank transfer: 银行转账•Bitcoin: 比特币以上是金融英语相关词汇的基本概念和常见词汇，如果需要深入学习金融英语，建议多阅读英文金融类书籍、杂志，夯实基本词汇和理论知识。
财经专业英语词汇(S)
财经专业英语词汇(S)财经专业英语词汇(S)财经专业英语词汇(S)safe custody business 保管业务safe custody fee 保管费safe deposit box rental received 保管箱租项收入safeguarding assets 保障资产safety factor 安全系数safety margin of profitability 盈利能力的安全界限sakura bank, limited 樱花银行salaried employee 受薪雇员salaried office 受薪职位salaries tax 薪俸税salaries tax assessment 薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税salaries tax payer 缴交薪俸税人士salaries tax return 薪俸税报税表salaries tax threshold 薪俸税的免缴税入息额salary 薪金；薪俸salary adjustment 薪金调整salary earner 受薪人士salary rate index 薪金率指数salary statement 薪俸结算书sale and purchase agreement 买卖协议sale by auction 拍卖sale by private treaty 以私人协约形式售卖sale by public auction 公开拍卖sale by tender 招标出售sale of assets 售卖资产sale proceeds 售卖得益；销售收入sales account 销货帐sales commission 销售佣金sales counter 销售柜台sales price index 销售价格指数sales tax 销售税sampling frame 抽样范围sampling theory 抽样理论samurai bond 武士债券；外国日元债券sanction 认许；制裁sanwa bank, limited 三和银行sanwa international finance limited 三和国际财务有限公司satisfaction 清偿savings 储蓄；节省款项；节省开支额savings account 储蓄账户savings deposit 储蓄存款savings rate 储蓄率；储蓄存款利率scale of brokerages 经纪佣金收费表scale of fees 收费率；收费表schedule 清单；一览表；细目单；附表schedule of charges 费用表schedule of dealing 交易清单schedule of property 财产清单schedule of proportion 比例表schedule of rates 标准收费表scheme of arrangement 债务偿还安排scheme of control 管制计划scheme of control agreement [sca] 《管制计划协议》schengen agreement 《神根协议》schroders asia limited 宝源亚洲有限公司scrip 临时股票scrip dividend 以股代息scrip dividend scheme 以股代息计划scrip issue 红股发行scripless dealing of shares 无单股份交易seanza forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织search fee 查册费seasonal adjustment 季节性调整seasonal deficit 季节性赤字seasonal fluctuation 季节性波动seasoned securities 优质证券；价格稳定的证券second and third liner 二三线股second board 第二板市场second calculation 第二计算法second line stock 二线股票second mortgage 第二按揭；第二抵押权second participant 第二参与者second quarter economic report 19xx 《一九ｘｘ年第二季经济报告》secondary insider 次要的内幕人士secondary listing 第二上市secondary market 二级市场；次级市场；第二市场secondary mortgage market 第二按揭市场secondary production 第二级生产；第二产业secretary for economic services 经济局局长secretary for financial services 财经事务局局长secretary for the treasury 库务局局长sectional group 个别利益集团sector 界别；行业；机构sectorial index 分类指数secular trend 长期趋势secure 担保；抵押secured bond 有担保债券secured creditor 有抵押债权人secured loan 担保贷款；有抵押贷款securing debenture 担保债权证securities 证券securities advisory council 证券事务咨询委员会securities analyst 证券分析员securities and exchange commission [sec] [taiwan, united states] 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕securities and futures appeals panel [securities and futures commission] 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕securities and futures commission [sfc] 证券及期货事务监察委员会〔证监会〕securities and investment board [sib] [united kingdom] 证券及投资管理局〔英国〕securities borrowing 证券借用securities business 证券买卖业务securities commission [presently known as securities and futures commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕securities compensation fund 证券赔偿基金securities compensation fund committee [securities and futures commission] 证券赔偿基金委员会〔证券及期货事务监察委员会〕securities dealer 证券交易商securities dealers' deposit fund 证券交易商按金基金securities exchange of thailand 泰国证券交易所securities for money 贷款抵押物securities foundation 证券业培训基金securities institute of australia 澳大利亚证券学会securities introducing broker 证券介绍经纪securities investment adviser 证券投资顾问securities journal, the 《证券月刊》securities law 《证券法》securities lending 证券借贷securities market 证券市场securities officer 证券主任securities payable to bearer 须付款予持有人的证券securities register system 证券登记系统securities review committee 证券业检讨委员会securities review committee report 《证券业检讨委员会报告书》securities section [financial services bureau] 证券组〔财经事务局〕securities underwriter 证券包销商securitization of debt 债务证券化security 抵押品；保证金；保证security account 保付户口security by bond 担保契据形式的保证security features [bank notes] 防伪特色〔银行纸币〕security for note issue 发行纸币的保证物security instrument 保证文书security interest 担保权益security to the payment of money 付款保证seed capital 种子资本segregated account 独立账户；独立户口segregated trust account 独立信托账户sehk options clearing house limited [seoch] 联交所期权结算所有限公司sehk traded option 在联交所买卖的期权seizure 检取；扣押selective allowance 选择性免税额selective marketing basis 选择性销售方式selective tender 选择性投标；选择性招标self-assessment 自我评税self-clearing member [stock exchange of hong kong limited] 自行结算会员〔香港联合交易所有限公司〕self-correcting mechanism 自动调节机制self-financing 财政自给；自筹资金self-liquidating project 自动还本工程self-regulation 自律；自行规管；自行监管sell 卖出sell off 抛售；沽盘sell order 卖盘sell short 卖空；沽空；抛空seller's price 卖价；卖方价格selling dealer 卖方交易商selling hedge 沽空对冲selling pressure 沽售压力selling price 售价senior securities 优先证券seoulbank 汉城信托银行separate assessment 夫妇分别评税separate client account 独立客户帐目separate debt 独有的债项；各别的债项separate estate 各别产业separate estates account 各别产业的帐目separate instrument 独立文书separate listing 独立上市separate property 各别的财产separate share trading account 独立股票交易账户separate taxation for married couples 夫妇分开评税sequestration 暂押；扣押serial bond 分期还本债券series of transactions 连串交易service-led economy 以服务业为主导的经济set-off 抵销；对销set-off and transfer report 比对转帐报告set-off of the property tax 豁免物业税settled property 预先分配的财产settlement 交收；结算；交割；清偿；授产安排settlement backlog 积压交收settlement bank 结算银行settlement cap 交收限价settlement date 交收日期settlement of debts 清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period 交收期限；结算期settlement price 结算价格；平仓价格settlement risk 结算风险；交收风险settlement system 交收制度；结算系统settlor 财产授予人seven-year exchange fund note 七年期外汇基金债券sewage services trading fund 污水处理服务营运基金shacom finance limited 上商财务有限公司shadow director 影子董事；幕后董事shanghai commercial bank ltd. 上海商业银行shanghai securities central clearing and registration corporation 上海证券中央登记结算公司shanghai stock exchange 上海证券交易所share 股份；股票；份额share beneficially owned 实益股份；实益拥有股份share capital 股本share certificate 股票share dealing 股票交易；股票买卖share in issue 已发行股份；已发行股票share investment 股份投资share margin lending “按仓”贷款share market 股票市场share of a business 生意股份share of mutual fund 互惠基金股份share of profit 利润份额share on local register 当地登记册所载的股份share option 股票期权；认股权；股份认购权share pending listing 等候上市股份share premium account 股份溢价账户share price 股票价格share registrar 股票过户登记处；过户处；股份登记员share repurchase 股份购回；股份回购share rights 股权share split 股份拆细；拆股share transfer 股票过户share warrant 认股权证share warrant to bearer 不记名认股权证shareholder 股东shareholders' fund 股东资金shareholding 持有股份sharp increase 急剧上升；暴升；飞涨shell company 空壳公司shell reactivation “借壳”上市；“买壳”上市；空壳公司重新活动shenzhen foreign exchange trading centre 深圳外汇交易中心shenzhen securities registration company limited 深圳证券登记公司shenzhen stock exchange 深圳证券交易所shinhan finance limited 新韩金融有限公司shizuoka bank, ltd. 静冈银行short 空头；空仓；淡仓；卖空；超卖short call 认购期权淡仓short covering 补仓；补空仓；空头补进short futures contract 淡仓期货合约short notice 短期通知书short notice and time deposit 短期通知及定期存款short of liquidity 资金紧绌short position 空仓；淡仓；空头；短盘short sell securities 卖空证券short selling 卖空；沽空；抛空short selling system 证券沽空制度short-dated securities 短期证券shortfall 差额；不足之数shortfall in expenditure 实际开支低于原来预算short-term deposit 短期存款short-term indicator of economic condition 短期经济指标short-term interest rate 短期利率short-term paper 短期票据short-term rating 短期评级shroff account number 收款账号siam commercial bank public company limited 汇商银行significant shareholder 持有大量股票的股东；重要股东silent partner 只拥有股权而不参与业务的合伙人；隐名合伙人silver 银silver currency 银制流通货币silver standard 银本位；银本位制simple guide to bankruptcy, a 《破产案简介》simple guide to compulsory winding-up of companies, a 《强制公司清盘案简介》simple interest 单利；以单息计算的利息simple portfolio 简单的投资组合simultaneous econometric model 联立计量经济模式simultaneous equation model 联立方程模式sin hua bank limited 新华银行sin hua finance company limited 新华财务有限公司singapore dollar [sgd] 新加坡元singapore international monetary exchange 新加坡国际金融交易所singapore stock exchange 新加坡证券交易所singapore strait times index 《新加坡海峡时报》指数single assessment 单一评税single entry system 单式簿记制度single equation model 单方程模式single fund 单一基金single market, the [europe] 单一市场〔欧洲〕single parent allowance 单亲免税额single premium 整付保费single premium policy 整付保费保单single tender 单一投标sinking fund 偿债基金size criterion [banking] 资产限额准则〔银行业〕size of issue 发行量size of the economy 经济规模slacken 放缓；呆滞slow down 减慢；放缓；退减slow trading 交投呆滞sluggish 市势疲弱；市况呆滞sluggish turnover 交投呆滞slump 急跌；下挫small and medium enterprise [sme] 中小型企业small and medium enterprises committee 中小型企业委员会small bankruptcy 小额破产案small business 小型企业small claims tribunal 小额钱债审裁处small claims tribunal suitors fund account 小额钱债审裁处诉讼人储存金账户small depositor 小额存户small economy 小规模经济体系small estate 小额遗产smart card 智能卡；聪明卡snake 蛇形浮动；蛇形浮动汇率制soaring market 旺市；好市；暴涨的市况social security assistance index of prices 社会保障援助价格指数social welfare expenditure 社会福利开支societe de compensation des marches conditionels  巴黎期权市场结算所societe generale 法国兴业银行societe generale asia limited 法国兴业亚洲有限公司society of actuaries of the united states of america  美国精算师公会society of chinese accountants and auditors 华人会计师公会society of worldwide interbank financial telecommunication [swift] 环球银行财务电讯协会socio-economic infrastructure 社会经济基础建设soft currency 软货币；弱势货币soft dollar practice 收取非金钱利益的做法soft market 市况疲软sole executor 唯一的遗嘱执行人sole proprietor 独资经营者sole proprietorship 独资经营sole trustee 单一受托人soliciting business 招揽生意solid growth 稳健增长solvency 偿债能力；偿付能力solvency fund 无偿付能力赔偿基金source of additional revenue 额外收入。
财经类英语用语
财经类常用词汇一览（一）白皮书white paper半年semi-annual保管人custodian保管账户custodial account保护主义protectionism保荐人sponsor保留盈余retained earnings (R/E)保证金margin account本金，当事人principal本年迄今year-to-date (YTD)本票promissory note避风港safe harbor避税乐园tax haven边际税率marginal tax rate边际效用marginal utility贬值devaluation变动率rate of change (ROC)标准差standard deviation标准普尔Standard and Poor's (S&P)标准普尔500 S&P500表现超越大市outperform表现落后大市underperform波动性volatility补偿买进buy-in不可抗力force majeure不良贷款non-performing loan (NPL)不良资产non-performing asset不能变现illiquid财经类常用词汇一览（二）财产property财产税property tax财富500 Fortune 500财富效应Wealth Effect财富管理wealth management财务finance财务会计financial accounting财务表现financial performance财务规划financial plan财务代理fiscal agent财务年度fiscal year财务政策fiscal policy参考比率reference rate长期负债long-term liabilities偿付能力solvency偿还债务repayment场外交易Over-The-Counter (OTC)乘数效应Multiplier Effect承继人heir持有hold持有期holding period重置成本replacement cost出口export出市代表floor trader出售权put初级市场primary market创业资本venture capital风险投资者venture capitalist除权ex-rights除息ex-dividends纯价格clean price存单certificate of deposit (CD)财经类常用词汇一览（三）大宗交易block trade代理委托书proxy贷款损失准备金loan loss provision担保人guarantor单位信托unit trust (UT)到期收益率yield to maturity (YTM)道琼斯工业平均指数Don Jones Industrial Average (DJIA)等值par抵押品collateral股票交易所stock exchange电子商务E-commerce掉期交易swap定额投资closed-end investment定价能力pricing power定量分析quantitative analysis定期存款time deposit定性分析qualitative analysis董事会board of directors独资经营sole proprietorship国库券treasury bond短期同业拆借call loan对冲hedge对冲基金hedge fund多元化diversification额外回报excess return恶性通货膨胀hyperinflation恶意收购hostile takeover二级市场secondary market财经类常用词汇一览（四）发行人issuer发行flotation发展阶段development stage法定人数quorum反垄断anti-trust反收购anti-takeover反向收购reversed takeover范畴经济economies of scope防御型投资defensive investment房地产real estate抵押贷款mortgage loan房地产投资信托real estate investment trust (REIT)放宽管制deregulation非经常项目extraordinary item非经常开支nonrecurring charge非劳动收入unearned income非营利机构non-profit organization分股stock split高利贷loan sharking大盘股large-cap告慰函letter of comfort隔夜利率overnight rate格林斯潘Alan Greenspan行业基金sector fund合并merger合并套利merger arbitrage恒生指数Hang Seng横向合并horizontal merger红筹股red chip宏观经济macroeconomy财经类常用词汇一览（五）后进先出last in first out华尔街Wall Street黄金股golden share灰市gray market回报率return回购buy back回购股份share repurchase混合证券hybrid security活期存款demand deposit货币currency货币供应money supply货币流量money flow货币市场money market货币政策monetary policy期货futures期权option机构基金institutional fund机构投资者institutional investor机会成本opportunity cost基本面分析fundamental analysis基础设施infrastructure基金经理fund manager基准benchmark即期交易swap集体基金collective fund计量经济学econometrics加快折旧accelerated depreciation价格波幅range价格发现price discovery价格风险price risk财经类常用词汇一览（六）交割价格delivery price交割日期delivery date批lot交易量volume of trade结构性失业structural unemployment清算clearing结算价格clearing price借方debit金融中介机构financial intermediary金融资产financial asset紧缩信贷credit crunch进口import经常账户current account经济合作发展组织organization of economic cooperation and development (OECD)经济衰退recession经济萧条depression净出口值net exports净损失net loss净收入net income （NI）净收益net proceeds净销售额net sales净债务net debt净值net worth净资产回报率return on net assets (RONA)竞标competitive bid境外offshore均衡equilibrium财经类常用词汇一览（七）开放性基金open-end fund可变成本variable cost可支配收入disposable income可转换债券convertible bond恐慌性出售panic selling控股公司holding company库存inventory跨国企业multi-national corporation垃圾债券junk bond蓝筹blue chip劳动密集型labor intensive累进税progressive tax累退税regressive tax利率interest rate利润profit利润分成profit sharing利润率profit margin（美国）联邦储备体系Federal Reserve System 联合账户joint account两地上市dual listing零售银行retail banking零和博弈zero-sum game零息票债券zero-coupon bond流动资产current assets流通性liquidity risk变现能力liquidity垄断monopoly路演road show伦敦银行同业拆放利率London interbank offer rate (LIBOR)财经类常用词汇一览（八）买方市场buyer's market买卖差价bid-ask spread买方垄断monopsony看涨期权call option卖方市场seller's market卖空short selling卖方垄断oligopsony毛收入gross income每股盈利earnings per share (EPS)免税期tax holiday面值face value民营化privatization股东shareholder名义价值nominal value纳斯达克Nasdaq耐用品durables内在价值intrinsic value内幕交易insider trading内幕人士insider内部审计internal audi t内幕消息insider information年金annuity年度股东大会annual general meeting (AGM)牛市bull market熊市bear market欧洲银行Eurobank欧元euro欧洲债券eurobond偶然事故contingency财经类常用词汇一览（九）拍卖auction分配distribution抛售sell-off赔偿indemnity配额quota配股allotment偏离divergence票据note面额denomination平仓close position平价parity平均年度回报率average annual return平均年度增长率average annual growth rate平均值mean评级rating评级机构rating agency破产bankruptcy期限duration企业重组reorganization企业价值enterprise value(EV)企业债券corporate bond企业治理corporate governance企业自我竞争corporate cannibalism契约covenant清算liquidation国民生产总值Gross National Product (GNP)国内生产总值Gross Domestic Product (GDP)全球化globalization全资拥有子公司wholly owned subsidiary热钱hot money认股权证warrant人寿保险life insurance日经指数Nikkei Index日历年calendar year融资租赁leveraged lease财经类常用词汇一览（十）纸币soft money软着陆soft landing商业银行commercial bank上市公司public company上市证券listed security审计audit升值appreciation生产力productivity石油输出国组织（欧佩克）Organization of Petroleum Exporting Countries (OPEC)实际利率real interest rate版权royalty世界贸易组织World Trade Organization (WTO)市场泡沫bubble市场细分market segmentation市场情绪market sentiment市盈率price-earnings ratio (P/E ratio)收购acquisition收盘closing首席执行官chief executive officer (CEO)首席财务官chief financial officer (CFO)首席营运官chief operating officer (COO)受益方beneficiary受托人trustee赎回redemption二次探底double-dip双重征税double taxing双头垄断duopoly损益表income statement缩小规模downsize所得税income tax摊销amortization贴现率discount rate通货紧缩deflation通货膨胀inflation投标tender投机speculation投资回报率return on investment (ROI)投资银行investment bank投资组合portfolio。
财经专业英语词汇(V
财经专业英语词汇(V财经专业英语词汇(V-W)财经专业英语词汇(V-W)valid and subsisting bill 有效及现存的汇票valid bilateral netting arrangement 有效双边净额结算协议valid branch registration certificate 有效分行登记证valid business registration certificate 有效商业登记证valid discharge 有效责任解除valid endorsement 有效背书valuable consideration 有值代价valuation 估值；估价valuation balance sheet 估值资产负债表valuation date 估值日期valuation effect 估值效果valuation list 估价册valuation of assets 资产估值valuation report 估值报告valuation strain 估值负担value 价值value at cost 成本值value index 价值指数value index for construction works 建筑工程价格指数value of cash-sweep chances 现金彩票活动的中彩机会的价值value of cash-sweep tickets sold 现金彩票活动售出的彩票价值value of construction works 建筑工程总值value of distribution 分派价值value of export 出口货值value of gross output 总产量的价值value of import 进口货值value of property 财产的价值value of re-export 转口货值value of sum assured 承保款项值value of the consideration 代价所值value-added product 附加值产品value-added tax [vat] 增值税value-at-risk model 风险数值模式value-for-money 衡工量值；合乎经济原则；合乎经济效益；物有所值value-for-money audit 衡工量值式审计；衡工量值式核数value-for-money criterion 衡工量值的准则value-for-money study 衡工量值式研究valuer 估价员；估价师；估值师value-weighted index 价值加权指数variable 变数；变动因素variable interest investment 浮息投资variable interest securities 浮息证券variation 波动variation of contract 更改合约的条款vendor 卖方；出售人；售卖人venture capital 创业资金；风险资本venture capital fund 创业资本基金venture capital market 创业资金市埸venture company 创业公司very substantial acquisition 非常重大的收购事项vested annuity 既得年金vested estate 既得产业权vested interest 既得权益；既得利益vested liabilities 既有负债vested reversionary bonus 既得的复归红利vesting date 归属日期vesting order 归属令viability 健全性；稳健性；财政上可行性vienna stock exchange 维也纳证券交易所vietnam finance company limited 越南财务有限公司virement 转帐visible trade 有形贸易visible trade account 有形贸易帐visible trade deficit 有形贸易逆差visible trade gap 有形贸易差额volatility 波动不定；股价波动volume index 物量指数volume of business 营业总额volume of trading 交投量；交易量volume of transaction 成交额；交易量voluntarily surrender 自愿交回voluntary agreement 无偿协议voluntary chargeable agreement for sale 可予征收印花税的无偿买卖协议voluntary code 自律守则voluntary disclosure of tax evasion 自动表白逃税情形voluntary disposition 无偿产权处置voluntary liquidation 自动清盘voluntary settlement 无偿授产安排voluntary winding-up 自动清盘vote 拨款vote on account 临时拨款vote on account warrant 临时拨款令；临时支款授权书vote on supplementary warrant 追加备付款项令；追加支款授权书voting of fund 拨款voting share 有表决权股份voucher 凭单；支款凭证；付款凭证；付款凭单wage 工资waiver 宽免；豁免；放弃waiver of fees 宽免费用waiver of loan 免除还款warehouse 仓库warrant 认股权证；拨款令；支款授权书warrant exercisable 可行使的认股权证warrant exercised [listing method] 行使认股权证〔上市方式〕warrant issue prospectus 认股权证发行章程warrant stock 认股权证；认购股权证书warrant to subscribe 认购权证wash sale 虚假销售；对销交易wayfoong credit limited wayfoong finance ltd. wayward and erratic movement 反复及不正常的变动weak 疲弱；偏软weak consumer spending 消费疲弱wealth effect 财富效应weight 权数weighted average 加权平均数weighted average of exchange rate 汇率的加权平均数weighted market capitalization 加权资本市值；加权市价总值weighted mean salary 加权平均薪金weighting system of the consumer price index 消费物价指数的权数模式well-capitalized 资本雄厚wellington stock exchange 惠灵顿证券交易所west germany's commerzbank index 西德商银指数westdeutsche landesbank girozentrale 西德意志州银行〔西德银行〕western european economies of greatest reference to hong kong 与本港经济最有关系的西欧国家western industrialized economy 西方工业国家westpac banking corporation 西太平洋银行whitewashed transaction 清洗交易wholesale bank 批发银行wholesale banking 批发银行业务wholesale tax 批发税wholly-owned subsidiary 全资附属公司w.i. carr indosuez capital asia limited 惠嘉融资亚洲有限公司wider margin of variation 较大幅度的偏差width of two tax bands 两个税阶的幅度wilful evasion 蓄意逃税will 遗嘱；意愿winding-up 清盘；结束winding-up order 清盘令winding-up petition 清盘呈请winding-up proceeding 清盘程序windsor declaration 《温莎声明》wing hang bank ltd. 永亨银行有限公司wing hang finance company limited 永亨财务有限公司wing lung bank limited 永隆银行有限公司wing lung finance limited 永隆财务有限公司winnipeg commodities exchange 温尼伯商品交易所winnipeg commodity clearing limited 温尼伯商品结算有限公司with recourse letter of credit 有追索权信用证withdrawal of offer 撤回要约withholding tax 预扣税；预扣税项without-profit business 不可分红业务with-profit business 可分红业务workforce 工作人口working balance 周转余额；营运结余working capital 营运资金；周转资金working group on corporate governance [stock exchange of hong kong limited] 公司管治工作小组〔香港联合交易所有限公司〕working group on financial facilities 财政设施工作小组working group on hong kong's economic relationship with china 香港与中国经济关系工作小组working group on new market development [stock exchange of hong kong limited] 新市场发展工作小组〔香港联合交易所有限公司〕working party on financial disclosure 财务资料披露工作小组working party on payment and settlement system  支付及交收系统工作小组working population 工作人口works account 工程帐world bank 世界银行world bank group 世界银行集团world bank/international monetary fund annual meeting 世界银行／国际货币基金组织年会world competitiveness report 19xx [published by the international institute for management development and the world economic forum] 《一九ｘｘ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕world economic forum 世界经济论坛world gold council 世界黄金协会world trade organization [wto] 世界贸易组织〔世贸组织〕worldwide profit 来自世界各地的利润wound-up company 清盘公司write back 拨回；回记write down 减记write off 注销；撇帐write up 增记written commitment 书面承担written-down value 折余价值written-down value on disposal 变卖时折余价值财经专业英语词汇(V-W) 相关内容:。
财经英语
一、专业词汇中翻英1、贸易制裁：trade sanction2、财产税：property tax3、投资回报：investment return4、独立审计：independent auditor5、成本会计：cost accounting6、抵押贷款：mortgage loan7、保险费：insurance premium8、内部审计：internal auditing9、人头税：head tax 10、期货市场：futures market11、证券市场：the stock market 12、牛市：bulls market13、远期汇票：time draft二、专业词汇英译汉1、bad debt expense：坏账费用2、web based business：网上生意3、credit rating：信用评级4、junk bond ：垃圾债券5、yield rate：收益率6、accepting bank：承兑行7、NASDAQ composite：纳斯达克综合指数 8、insurance coverage：险种9、income before tax：税前收入 10、cash flow statement：现金流量表11、negotiable instrument：可转让票据 12、real estate：房地产，不动产13、accounting standard：会计准则 14、risk management：风险管理15、compparative advantage：相对优势三、判断对错1、Financial markets can be classified into money the market and the capital marketaccording to the maturity of financial claims traded.( T )2、Time draft requires the bank to pay at a particular future time.( T )3、Car insurance is a kind of property and casualty insurance.( T )4、Long-term security normally sells at higher rates than treasure bill.( T )5、Tariff compel customer to spend more money for imported goods.( T )四、选择题1、The term “excess liquidity” means( A )A流动性过剩 B流动性不足 C流动性偏好 D流动性黑洞2、（ A ）are financial markets for the buying and selling of long-term debt orequity-backed securities.A、Capital marketB、Money marketC、Insurance marketD、Bonds market3、General speaking,( B )will yield more investment return.A、current depositeB、fixed deposite4、( D )has the highest liquidity.A、Real eatateB、StockC、Long-term bondsD、Cash5、（ A ）means share price rising.A、BullB、Bear（一）简历MINGJU FENGRoom 107 Building CYuxi Normal University,Yuxi 653100(0877)6127078Email:1098133239@ObjectiveTo obtain an accounting jobEducation2011.9—2015.7 Dept.of Financial management, Graduate School of Yuxi Normal UniversityAcademic Main CoursesBasic AccountingManagement ScienceStatisticsPolitical EconomicsWestern EconomicsFinancial Management,Financial AccountingCost AccountingElectronic CommerceAccounting Simulated TrainingFinancial Software TutorialComputer AbilitiesSkilled in use of the database, and access to the computer test "access" level two certificateEnglish SkillsHave a good command of both spoken and written English .Past CET-4:414 Scholarships and Awards2011.11 National Second Level Chinese Certificate2011.12 Two National Grants2013.4 Students Venture Competition the first prize at school2013.12To obtain a National GrantsQualificationsGeneral business knowledge relating to financial, Have a passion for the Internet, and an abundance of common senseWith registered certificate of qualified accountingApplication Form for Import/Export of Personal EffectsApplicant’s Name__________________ Status___________________ Nationality________________________ Dept.____________________ Rank______________________ Identity Card NO.________________________ Add.&Tel.No.in P.R.C___________________________________________________________ I hereby apply for import/export of Entry/Exit port______________ The following personal effects:。
财经专业英语词汇(L)
财经专业英语词汇(L)财经专业英语词汇(L)财经专业英语词汇(L)labour and material cost index 劳工及材料成本指数laf bid and offer rates 流动资金调节机制的借入及拆出息率laissez-faire policy 自由放任政策land cost element 土地成本因素land fund [hong kong special administrative region government land fund] 土地基金〔香港特别行政区政府土地基金〕land premium 地价land registry trading fund 土地注册处营运基金land revenue 地价收入land transaction 土地交易landed cost 抵岸价格；卸岸成本land-holding company 拥有土地的公司laspeyres index formula 拉斯佩尔指数公式last in, first out method [lifo method] 后进先出计算法last recorded price 最后成交价last trading price 最后成交价late adjustment 收市后的调整late stamping 逾期加盖印花latent reserve 隐藏储备law concerning merger and conversion of financial institutions of japan 《日本金融机构的合并和转换的有关法律》law cost 讼费law of bankruptcy 破产法law of diminishing return 报酬递减规律；报酬递减法则law of insolvency 破产清盘法lay member [council of sehk] 外界理事〔联交所理事会〕leading indicator 领先指标；领先经济指标leap-frogging 跳增lease 租契；租约leasehold interest 租赁权益；批租权益leasehold property 批租土地财产leave pay 假期工资ledger 分类帐ledger accounting and financial information system [lafis] 会计及财务数据系统ledger book 分类帐簿legacy 遗产；非土地遗赠legal charge 法定押记legal cost 讼费legal estate 法定产业权legal fee 法律费用legal interest 法定权益legal, membership and secretarial services division [stock exchange of hong kong limited] 法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕legal mortgage 法定按揭legal personal representative 合法遗产代理人legal tender 法定货币legal tender notes and coins 法定纸币及硬币legally binding debt 有法律责任须偿还的债项legatee 非土地遗赠继承人；受遗赠人legco ad hoc group to study the financial arrangements for the new airport and related projects 立法会议员研究新机场及有关工程财政事宜小组legco panel on economic services 立法会经济事务委员会legco panel on financial affairs 立法会财经事务委员会legco subcommittee on the financing of airport core programme 立法会研究机场核心计划财政事宜小组委员会lehman brothers finance limited 美国雷曼兄弟财务有限公司lend 贷出lender 贷款人；借出人；放款人lender of last resort system 最后贷款人制度lending 贷款；放款lending agreement 借贷协议lending margin 贷款利率差价lessee 承租人lessor 出租人；批租人letter of administration 遗产管理书letter of allotment 配股通知书letter of assurance 保证书letter of comfort 银行联系证明书；信心保证书letter of confirmation 证实书；确认书letter of credit [l/c] 信用证；信用状letter of guarantee 保证书letter of hypothecation 押汇质权书；银行抵押书；质押书letter of indemnity 赔偿保证书；认赔书；偿还税款保证书letter of indication 签印证明书letter of intent 意向书letter of release 同意释款书letter of renunciation 放弃书level off 趋向平稳；趋平level playing field 公平竞争的环境leverage 杠杆作用；杠杆比率leveraged buy-out 杠杆式收购leveraged foreign exchange contract 杠杆外汇合约leveraged foreign exchange trader 杠杆式外汇买卖商leveraged foreign exchange trader's representative  杠杆式外汇买卖商代表leveraged foreign exchange trading 杠杆式外汇买卖leveraged foreign exchange trading ordinance arbitration panel [securities and futures commission] 杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕leveraged leasing 杠杆租赁；融资租赁leveraged market 杠杆市场leviable transaction 可征费交易levy 征费；征款liability 负债；法律责任liability for payment of rates 缴交差饷的法律责任liable in damages 承担损害赔偿liable to tax 应纳税；应课税liberalization 自由化；开放〔市场〕licence 许可证；牌照；特许文件licence fee 牌照费licensed bank 持牌银行licensed deposit-taking company 持牌接受存款公司licensed intermediary 持牌中介团体licensed trader 持牌买卖商licensee 持牌人；持证人licensing condition 发牌条件licensing court 牌照法庭licensing criterion 发牌准则licensing department [securities and futures commission] 发牌科〔证券及期货事务监察委员会〕licensing information booklet 《发牌资料册》lien 留置权；扣押权life and annuity business 人寿及年金业务life assurance 人寿保险life assurance act [united kingdom] 《人寿保险法令》〔英国〕life assurance policy 人寿保单life boat loan 救市贷款life insurance 人寿保险life insurance corporation 人寿保险法团life insurance council of hong kong 香港寿险总会life insurance fund 人寿保险基金life interest 终身权益life underwriters association of hong kong 香港人寿保险从业员协会life-long product 终身产品light trading 交投稀疏；交投疏落likely outturn 估计结算数字limit 限额；限量limit down 跌至停板；跌停板limit of legal tender 法定货币使用限额limit of value 价值限额limit order 限价盘；限价订单limit up 涨至停板；涨停板limitation fund 限制基金limited company quoted on stock exchange 上市有限公司limited company unquoted on stock exchange 非上市有限公司limited legal tender currency note 有限量法定货币纸币limited liability 有限法律责任；有限责任limited partner 有限责任合伙人limited partner loss relief 对有限责任合伙人的亏损给予税项宽免limited partnership 有限责任合伙limited service bank 有限服务银行line of business 业务范围line of credit 信贷限额linear development 线型发展；直线发展linear programming 线性规划linked assets 相连资产linked exchange rate system 联系汇率制度linked long-term business 相连长期业务liquefiable assets 流动资产；可兑现资产liquid assets 流动资产；速动资产liquid balance 现金结余；流动资产结余liquid capital 速动资金；流动资金liquid form of deposit 活期存款liquidable assets 可兑现资产liquidated amount 算定款项liquidated damages 算定损害赔偿liquidated demand 经算定的追讨金额liquidated sum 经算定款项liquidation 清盘；清偿〔债务〕；变现〔资产〕liquidation of an account 平仓liquidation of margin account “斩仓”liquidation of position 平仓liquidator 清盘人liquidator's bond 清盘人的债券liquidity 流动资金；流动性；变现能力liquidity adjustment facility [laf] 流动资金调节机制liquidity adjustment window [law] 流动资金调节窗liquidity conversion factor 流动资产换算因子liquidity management tool 流动资金管理工具liquidity margin 流动资金幅度liquidity portfolio 流动资产组合liquidity position 流动资金头寸；流动资金情况liquidity ratio 流动资产比率；流动资金比率list of stock codes 《证券代号名录》listed company 上市公司listed corporation 上市机构listed investment 上市投资listed securities 上市证券listed share 上市股份listing 上市；挂牌listing agreement 上市协议listing appeals committee [stock exchange of hong kong limited] 上市上诉委员会〔香港联合交易所有限公司〕listing arrangement 上市安排listing committee [stock exchange of hong kong limited] 上市委员会〔香港联合交易所有限公司〕listing division [stock exchange of hong kong limited] 上市科〔香港联合交易所有限公司〕listing fee 上市费listing matter 上市事宜listing nominating committee [stock exchange of hong kong limited] 上市提名委员会〔香港联合交易所有限公司〕listing price 上市价格；牌价listing--accountancy and prospectus vetting department[stock exchange of hong kong limited] 上市──会计及招股章程审阅部〔香港联合交易所有限公司〕listing--corporate finance department [stock exchange of hong kong limited] 上市──公司财务部〔香港联合交易所有限公司〕liu chong hing bank limited 廖创兴银行有限公司liu chong hing finance limited 廖创兴财务有限公司lloyd's [united kingdom] 劳合社〔英国〕lloyd's agent 劳合社代理人lloyd's broker 劳合社经纪lloyd's underwriter 劳合社承保人loan 借贷；贷款；借款loan account 贷款账户；放款账户loan agreement 贷款协议loan capital 借贷资本loan ceiling 贷款限制loan creditor 贷款债权人loan finance facility 借款融通loan for financial investment 金融投资贷款loan fund 贷款基金loan interest 贷款利息loan loss reserve 贷款损失储备金；贷款损失准备loan officer 贷款人员loan outstanding 未偿贷款；尚欠的贷款loan portfolio 贷款组合loan repayment 贷款还款loan shark 高利贷者；“大耳窿”loan stock 债权股额；贷款债券loan syndicate 贷款银团loan-to-deposit ratio 贷款与存款比率loan-to-valuation ratio 贷款与估值比率local branch 本地分行local cost 本地成本local inflation 本地通胀local inflationary pressure 本地通胀压力local production 本地产量local representative office 本地代表办事处local value-added content 本地加工价值成分locality of profit 利润。
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Short-Term Notes 应付票据/借款 Payable/short-term borrowings Payroll Liabilities/accrued 应付职工薪酬 salaries/salary payable Current Tax Payable 应付税款 liabilities other accrued liabilities 其他应付费用 Unearned Revenues/deferred 预收账款/递延收入/ revenues/revenues collected 未确认收入 in advance Current 长期负债的短期 Portion/installment/maturity of 到期部分 Long-Term Debt Notes payable longTerm liabilities Bonds Payable Discount on Bonds Payable Premium on Bonds Payable Common stock preferred stock equity Additional paid-in capital Retained earnings （cash/stock） Dividend Sales/sales Revenue Service revenue Cost of goods sold Advertising/Selling/Marketing Expense Administrative/General expense Depreciation Expense Amortization Expense Bad/uncollectible/doubtful Debt Expense Miscellaneous Expense income stateme nt 应付票据 long-term debt 应付债券 债券折价 债券溢价 普通股 优先股 资本公积 未分配利润 股利分配 销售收入 服务收入 销售成本 销售费用 管理费用 折旧费用 摊销费用 坏账费用 杂费 Operating expense Gross profit
Current Assets
listed
现金 银行存款
Cash and cash equivalents 限制性货币资金 (例如信用证保 证金） 应收账款 坏账准备 应收票据 其他应收 短期投资 原材料 半成品 产成品 生产备件、低值 易耗品、办公耗 材 材料采购 存货跌价准备 预付款项（待 摊） 长期投资 Receivables, net
Temporary Investments/Short-term investment Raw materials Work in process Finished goods Supplies Purchases Allowance to reduce inventory value Prepaid expenses/Deferred expense Long-term investment
Merchandise Inventory
Land/Building/Plant/improve Long- ments term Assets/ Equipment/Furniture/Fixtures/ Non- machinary current Construcion in progress assets Accumulated Depreciation Patents/Copyrights/Trademar ks Goodwill
Capital Stock
Other Expense income stateme Interest Income/Revenue nt Interest Expense rent income Gain/Loss on Sale of Temporary Investment Gain/Loss on disposal(Sale)(exchange) of plant assets Loss to market decline of inventory Income taxes income summary
Earnings/income Net before income incom tax e/earni ng
other revenues(g ains)/expen ses(losses)
Accounts setting
Cash on hand Cash in banks Restricted cash Accounts Receivable Allowance for Doubtful （Uncollectible/ bad ) Accounts Notes Receivable Other Receiva金收入 投资收益 处置固定资产损 益 资产减值损失 所得税费用 本年利润
结转科目
Operating Profit/Incom e from operation
Earnings/income Net before income incom tax e/earni ng
土地建筑..
设备家具.. 在建工程 累计折旧 专利,版权，商标 … 商誉
Plant assets/Fix assets/Propert y and Equipment
Intangible assets
Intangible assets Amortization Accounts Payable 无形资产摊销