财务英语词典.doc
财务报表英文翻译大全
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Y uanNote: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元不可预见费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。
会计英语词典pdf
会计英语词典pdfAccounting is a crucial aspect of business operations, and the ability to effectively communicate in the language of accounting is essential for professionals in this field. The Accounting English Dictionary PDF is a valuable resource that provides a comprehensive guide to the terminology and concepts used in the accounting industry. This dictionary serves as a valuable tool for both students and professionals, helping them to understand and effectively communicate the complex language of accounting.One of the key benefits of the Accounting English Dictionary PDF is its ability to provide clear and concise definitions of the various terms and concepts used in the accounting field. This is particularly important for individuals who are new to the industry or who are working in a multilingual environment. By having access to a comprehensive dictionary, users can quickly and easily look up the meaning of unfamiliar terms, enabling them to better understand the information presented in financial reports, tax documents, and other accounting-related materials.In addition to providing definitions, the Accounting English Dictionary PDF also offers detailed explanations of the various concepts and principles that underpin the accounting profession. This includes topics such as generally accepted accounting principles (GAAP), international financial reporting standards (IFRS), and the role of auditing in financial reporting. By understanding these fundamental concepts, users can better navigate the complex world of accounting and make more informed decisions.Another key feature of the Accounting English Dictionary PDF is its coverage of specialized terminology used in various areas of accounting. This includes terms related to taxation, financial management, cost accounting, and more. By having access to this specialized vocabulary, users can communicate more effectively with their colleagues and clients, ensuring that everyone is on the same page when it comes to discussing accounting-related matters.One of the most valuable aspects of the Accounting English Dictionary PDF is its ability to serve as a reference guide for both students and professionals. For students, the dictionary can be a valuable tool for understanding the terminology and concepts covered in their coursework, helping them to better prepare for exams and internships. For professionals, the dictionary can be a valuable resource for keeping up with the latest developments in the accounting industry, ensuring that they are able to communicateeffectively with their peers and clients.In addition to its practical applications, the Accounting English Dictionary PDF can also serve as a valuable resource for academic research and analysis. By providing a comprehensive overview of the terminology and concepts used in the accounting field, the dictionary can help researchers to better understand the historical and theoretical foundations of the profession, as well as the ways in which it has evolved over time.Overall, the Accounting English Dictionary PDF is an essential resource for anyone working in or studying the accounting profession. Whether you are a student, a professional, or a researcher, this dictionary can provide you with the knowledge and tools you need to effectively communicate and navigate the complex world of accounting. By mastering the language of accounting, you can improve your ability to make informed decisions, collaborate with your colleagues, and contribute to the success of your organization.。
数字经济 牛津英语词典
数字经济牛津英语词典1. Digitization 数字化2. E-commerce 电子商务3. Blockchain 区块链4. Cryptocurrency 加密货币5. Big data 大数据6. Data analytics 数据分析7. Cloud computing 云计算8. Artificial intelligence 人工智能9. Internet of things (IoT) 物联网10. Digital marketing 数字营销11. Cybersecurity 网络安全12. Mobile payment 移动支付13. Online shopping 在线购物14. Digital wallet 数字钱包15. Social media marketing 社交媒体营销16. E-government 电子政务17. Digital transformation 数字化转型18. Smart city 智慧城市19. Startup 初创企业20. Innovation 创新21. Technology 技术22. Information technology (IT) 信息技术23. Digital divide 数字鸿沟24. Online education 在线教育25. Crowdfunding 众筹26. Fintech 金融科技27. E-tail 电子零售28. Digital assets 数字资产29. Web development 网站开发30. User experience (UX) 用户体验31. Digital media 数字媒体32. E-books 电子书33. E-learning 电子学习34. Online gaming 在线游戏35. Digital twin 数字孪生36. Cyberattack 网络攻击37. Digital economy 数字经济38. Smart home 智能家居39. Internet of Energy (IoE) 能源互联网40. Digital health 数字健康41. Wearable technology 可穿戴技术42. Data science 数据科学43. Digital currency 数字货币44. 5G technology 5G 技术45. Mobile apps 移动应用程序46. Digital divide 数字鸿沟47. Cybersecurity 网络安全48. E-commerce platform 电子商务平台49. Digital marketing strategy 数字营销策略50. Online payment system 在线支付系统51. Social media analytics 社交媒体分析52. Cloud computing services 云计算服务53. Big data analytics 大数据分析54. Internet of Things (IoT) devices 物联网设备55. Digital advertising 数字广告56. Mobile commerce 移动商务57. E-commerce logistics 电子商务物流58. Digital content creation 数字内容创作59. Online reputation management 在线声誉管理60. Digital piracy 数字盗版61. Mobile app development 移动应用程序开发62. Technology adoption 技术采用63. Online marketplace 在线市场64. Digital customer experience 数字客户体验65. Data governance 数据治理66. Smart city planning 智慧城市规划67. Digital innovation ecosystem 数字创新生态系统68. E-government services 电子政务服务69. Online privacy 在线隐私70. Digital entrepreneurship 数字创业71. Fintech regulation 金融科技监管72. E-commerce website design 电子商务网站设计73. Digital rights management 数字版权管理74. Internet of Everything (IoE) 万物互联75. Digital supply chain management 数字供应链管理76. Mobile payment security 移动支付安全77. Online education platforms 在线教育平台78. Digital marketing metrics 数字营销指标79. Technology consulting 技术咨询80. E-commerce fraud prevention 电子商务欺诈预防81. Blockchain applications 区块链应用82. Digital transformation strategy 数字化转型战略83. Cybersecurity threat 网络安全威胁84. Internet of Medical Things (IoMT) 医疗物联网85. Digital identity management 数字身份管理86. E-commerce warehousing 电子商务仓储。
英语词典word版
abandon v.抛弃，放弃之杨若古兰创作abeyance n.缓办，中断able adj.有能力的，能干的abnormal adj.反常的，反常的aboard adv.船(车)上abolish v.废除，取消abolition n.废除，取消abortive adj.有后果的，失败的about prep.关于，大约above prep.在...之上，高于abreast adv.并肩，并列abridge v.省略，摘要abroad adv.国外，海外abrogate v.取消，废除abrogation n.取消，废除abrupt adj.突然的，生硬的absence n.缺席，缺乏absent adj.缺席的，不存在absolute adj.完整的，绝对的absolutely adv.绝对，完整absorb v.接收，专心于absorption n.接收，专注abstract adj.抽象的，难懂的abstraction n.抽象，提取absurdity n.荒唐(事)abundance n.丰富，大量abundant adj.丰富的，充裕的abuse v.滥用，谩骂academic adj.学院的，学术的academy n.学院，研讨院accelerate v.加速，加快acceleration v.加速，促进accept v.接受，同意acceptable adj.可接受的，合意的acceptance n.接受，承兑access n.接近，入口accessory n.附件，装潢品accident n.事故，不测之事accidental adj.不测的，偶然的accidentally adv.偶尔，附带accommodate v.提供便当，拆借accommodation n.便当，通融accompaniment n.伴侣，伴奏accompany v.陪伴，伴奏accomplish v.完成，达到accord v.符合，调和accordance n.按照，与...分歧according adj.按照，据...说accordingly adj.响应地，从而accountant n.会计(师)accrue v.发生，发生accrued adj.增值的，应计的accumulate v.积累，积蓄accuracy n.精确(性)accurate adj.精确的，精密的accuse v.告发，诘问诘责accustom v.使...习气于achieve v.完成，实现achievement n.完成，成就acknowledge v.承认，鸣谢acknowledgment n.承认，鸣谢，回执acquaint n.使熟悉，了解acquaintance n.熟悉人，了解acquire v.求得，获得action n.行为，行动activate v.使活跃，开动active adj.活跃的，积极的actively adv.积极地，活跃地actual adj.理想的，实际的actually adv.实际上，居然acute adj.剧烈的，敏锐的a.d. (缩)公元ad n.(缩)广告adapt v.使适应，改编add v.增加，加，弥补addition n.添加，附加物additional adj.添加的，附加的adequate adj.足够的，恰当的adhere v.粘附，坚持adjust v.调整，修整administration n.行政管理，管理机关admiration n.爱慕，钦佩admire v.钦佩，歌颂admission n.准入，承认admit v.承认，接纳adopt v.采取，采取adore v.崇拜，敬慕adorn v.装潢，佩带adornment n.装潢(品)advanced adj.进步前辈的，发达的advantage n.长处，上风advantageous adj.有益的，有效的adventure n.冒险，惊险活动adversary adj.敌手，对手adverse v.逆的，相反的adversity n.逆境，不幸advertise v.登广告，推销advice n.忠言，定见advisable adj.适当的，可行的advise v.劝告，通知advocate v.反对，提倡aerial adj.天空的，航空的affair n.事件，事情affect v.影响，改变affection n.和睦，倾慕affiliate n.分号(公司)affirm v.断言，肯定affirmation n.确定，确认afford v.买得起，经受得起afraid adj.害怕的，恐怕after prep.在...后again adv.再，又against prep.反对，对着age n.年龄，时代agency n.代理，代理处agent n.代理人，试剂aggravate v.加重，恶化aggravation n.加重，恶化aggregate v.,n.,adj.合计(的) aggregation n.总计，集合aggressive adj.侵略的，进取的agitation n.鼓动，不安ago adv....之前agony n.苦恼，痛苦agree v.同意，分歧认为agreeable adj.惬意的，易相处的agreeably adv.怅然，按照agreement n.分歧，和谈ahead adv.在...前aid n.,v.支援，救护aids n.(缩)艾滋病aim n.目的 v.旨在，指向air n.空气，气派airline n.航线，航空公司aisle n.过道，走廊alarm n.惊慌，警报alas int.唉，哎呀album n.相册，地图册alcoholism n.嗜酒者，酒鬼alert adj.警惕的，灵活的alien adj.异国的，异常的alienate v.疏远，让渡，挪用alignment n.对准，准线alive adj.活着的，有生命的allergic adj.过敏的，反常的allergy n.反感，过敏alliance n.联合，同盟allot v.分配，配给allotment n.分配，份额allow v.答应，答应allowance n.补贴，津贴almost adv.几乎，差不多alone adj.单独的，仅仅alongside prep.在...旁边alter v.改变，变动alternate v.轮流，交替alternation n.改变，变动altogether adv.全部地，总共always adv.老是，始终a.m. (缩)上午amazement n.惊奇，惊讶ambient adj.四周的，包抄着的ambiguity n.歧义性，意义不明处ambition n.理想，野心amend v.点窜，更正amendment n.点窜(通知书) america n.美国，美洲amiable adj.和蔼的，亲切的amicable adj.敌对的，和睦的amid prep.在...之间among prep.在...当中ampere n.【电】安培ample adj.宽大的，充裕的amplifier n.放大器，扩音机amplify v.胪陈，放大amuse v.逗乐，给文娱amusement n.文娱，乐趣analogue n.模拟，类似物analogy n.类似，类推analysis n.分析，分解analytical adj.分析的，解析的analyze v.分析，分解ancestor n.先人，祖宗ancient adj.古老的，古代的and conj.和，与，而anecdote n.轶事，轶闻angel n.天命，安琪儿anger n.生气，愤怒angle n.角，角度angry adj.生气的，愤怒的animate v.使有活力，激活animation n.生气，生机ankle n.踝，踝骨annex n.附录，附件announce v.颁布发表，通报annoy v.烦扰，使生气annoyance n.烦恼，麻烦事annual adj.每年的，年度的annually adv.每年，年年antagonism n.对立，敌对antagonist n.对手，敌手antecedent n.触角，天线anticipate v.期望，意料anticipation n.期望，意料anxiety n.焦虑，担心anxious adj.焦急的，切盼的anxiously adv.焦急地，急切地any adj.任何，一些apart adv.分离，隔开apartment n.套房，公寓apparatus n.仪器，设备apparent adj.明显的，概况上的apparently adj.明显，似乎appeal v.,n.呼吁，上诉appear v.出现，好象appearance n.出现，表面appendix n.附录，盲肠appetite n.食欲，愿望applaud v.称赞，拍手喝彩applause n.喝彩，欢呼appliance n.器具，器械applicable adj.生动的，适用的application n.申请，利用apply v.利用，申请appoint v.任命，商定appointment n.任命，约会appreciate v.观赏，感激appreciation n.观赏，感激approval n.同意，批准approve v.同意，批准approximate adj.,v.近似，约略approximately adv.近乎，大约apt adj.恰当的，易于..的aptitude n.才干，天资arabian n.阿拉伯人，阿拉伯语arbitrary adj.跋扈的，任意的arch n.拱门，弓形ardent adj.热心的，强烈的arduous adj.艰巨的，努力的area n.地区，面积，领域argue v.争辩，辩论argument n.争辩，论点arise v.起来，出现armour n.盔甲，装甲army n.军队，陆军around adv.在四周，大约arouse v.唤醒，唤起arrange v.清算，安插arrangement n.安插，计划array v.打扮，排列arrest v.逮捕，吸引arrival n.到达，到货arrive v.到达，达到arrow n.箭，箭头art n.艺术，技艺article n.文章，物品，冠词artificial adj.人造的，假的ascend v.登，上升ascertain v.查明，弄清asean n.(缩)东盟ash n.灰，灰烬ashamed adj.忸捏的，耻辱的ashore adv.在岸上，上岸aside adv.在旁边，搁在一边ask v.问，请求，约请aspect n.容貌，方面ass n.驴，笨拙的人assault v.攻击，攻击assemble v.集合，拆卸assembly n.集合，拆卸assert v.断言，传播鼓吹assess v.评定，估价assessment n.估值，评价assign v.分配，指定assignment n.任务，功课assistance n.协助，辅助association n.协会，合营assume v.假定，担任assumption n.假定，假装assurance n.自傲，包管assure v.使..放心，向..包管astray adv.(函件)遗失、误传at prep.在，处于，以atlantic n.,adj.大西洋(的) atmosphere n.大气，气氛atmospheric adj.大气的，空气的atom n.原子，微粒atomic adj.原子的，原子能的attach v.附着于，迷恋attachment n.凭借，附件，倾慕attack v.,n.进攻，侵袭attain v.博得，到达attempt v.,n.测验考试，企图attend v.出席，赐顾帮衬。
财务英语小词典
拆卸deinstallation
参考利率reference rate
参数parameter
参与者participants, players
（财务报表上的）残值结存价值 residual's carrying value
产品 product
产权信托titling trust
单独部分 separate component
单独的法人separate legal person
单独身份separate identity
单独的、独立的受托人separate, independent trustee
单价unit price
单一股东sole shareholder
单一险种保险人monoline insurer
本金 principal
本质上的公司 per se corporations
边际税率 marginal tax rate
变量 variables
标记 label
标题 headings
（衡量用的）标准 criterion
标准制订者 standard setters
表决控制权 vote control
A
案例法 case law
安排 arrangement
安全标准 safety standard
暗示的担保 implied warranty or guarantee
按每月使用小时支付租金的租赁 power by the hour leases
按租金曲线折旧 rent curve depreciation
担保请求权warranty claim
专业英语词典
A阿伏伽德罗常数N = Avogadro's number安培A = ampere安全阀SV = safety valve安全系数safety factor安全装置safety device安装installation安装工installer氨ammonia氨腐蚀ammonia corrosion鞍形补强板reinforcing saddle暗煤dull coal暗硬煤splint coal凹面female face奥氏体不锈钢austenitic stainless steel奥氏体不锈钢管Austenitic stainless steel pipeB八角环形垫片octagonal ring gasket百叶窗louver百叶窗式挡板louver damper摆线cycloid扳手spanner，wrench扳手操作阀门wrench operated valve板board板式热交换器plate type heat exchanger板岩煤slate coal半闭式循环semi-closed cycle半管接头half coupling半径radius半伸缩式吹灰器half retractable type soot blower半镇静钢semi-killed steel伴热tracing伴热管tracing pipe伴热蒸汽tracing steam瓣阀crack valve棒bar，stick磅lb = pound 包复管clad pipe包括在内inc. = inclusive饱和气saturated air饱和蒸汽saturated steam保安装置protection system保安装置试验protection device test保护protection保护层lagging保护罩壳protective casing保温thermal insulation保温保护层thermal insulation lagging保温层insulation layer保温结构insulation structure保温块insulation block保温屏障insulate barrier保焰板flame holder爆破片rupture disc（disk）爆燃knocking combustion北N = north贝克列数Pe = Peclet number备品备件spare part备用泵stand-by pump备用热源standby heat source背压调节阀back pressure regulating valve背压式汽轮机back-pressure turbine焙烧炉roaster，salamander本生式直流锅炉Benson boiler本体proper本体阀杆密封body stem seal苯乙烯共聚物ABS = acrylonitrile-butadiene-styrene苯乙烯橡胶SR = styrene-rubber泵pump比出力specific power比例rate，ratio比例尺scale比率计ratiometer比重计gravimeter闭口（闪点）closed mouth闭式冷却水热交换器closed cooling water system heat exchanger闭式循环closed cycle闭式循环冷却水（系统）CCCW = closed cycle cooling water （system）壁钩wall-hook壁厚wall thickness边界线BL = boundary line编号item number扁钢flat bar扁螺母flat nut扁平度flattening变化variation变坏deterioration变速箱gearbox变形温度deformation temperature变压器油transformer oil标尺刻度scaleplate标高EL. = elevation标准额定出力standard rated output标准管架standard pipe support标准基准条件standard reference condition 标准空气standard air标准煤standard coal标准蒸汽equivalent steam表计gauge，meter表面surface表面热处理surface heat treatment冰冷水ice-cold water并置juxtapose拨火棒poker波动surge波美度（测量液体比重用）Be = Baume degree波桑比Poisson′s ratio波纹管bellows波纹管密封阀bellow sealed valve波纹金属垫片corrugated metal gasket波纹膨胀节bellow expansion joint玻璃glass玻璃（纤维）布glass （fiber）cloth玻璃管glass tube玻璃棉glass wool伯明翰线规Birmingham wire gage泊（粘度单位）P = poise薄板lamella补偿吊架compensated hanger补偿器bellows补充水泵make-up water pump 补充水箱make-up water tank补给水make-up water补强板reinforcement pad不可逆转风机irreversible fan不适用的N/A = not available不通行管道unpassable duct不完善性imperfection不稳定调速器astatic governor不锈钢SS = stainless steel不锈钢管stainless steel pipe不粘结煤free-burning coal布cloth布袋除尘器baghouse布氏硬度HBr = Brinell hardness布氏硬度数BHN = Brinell Hardness Number 布置arrgt. = arrangement布置图arrangement drawing部分进汽汽轮机partial-admission turbine部件partC擦拭器wiper材料material材料性能material specification采暖heating参考Ref = reference残留量（渣量）residual content残煤渣residual coal残渣smut仓bin仓储式制粉系统intermediate pulverized coal bunker system操纵器operator槽钢channel steel槽焊slot weld（ing）槽面groove face槽形金属垫片grooved metal gasket草图draft，sketch侧护板skirtboard侧墙side wall侧向口三通side outlet tee测量器measurer测热弹bomb测速发电机tachogenerator测压计piezometer层FL = floor，layer层状煤foliated coal叉fork插板blank插入板inserted plate插头plug插座receptacle差别difference差压调节阀differential pressure regulating valve差异因数diversity factor柴油diesel oil柴油发电机diesel-engine generator缠绕式保温wound insulation产品product铲shovel铲土机scraper铲子spade长半径180°弯头long radius return长半径弯头long radius elbow长度l = length长孔slot hole，slot长焰煤long-flame coal常关normally close常开normally open常年性热负荷year-round heating load常数const. = constant厂用压缩空气（系统）SA = service compressed air （system）超高压锅炉super high pressure boiler超高压汽轮机super high pressure turbine超临界锅炉supercritical boiler超临界汽轮机supercritical turbine超临界蒸汽supercritical steam超临界转子supercritical rotor超声波探伤ultrasonic test超速保护装置overspeed protective device超速控制装置overspeed control device超速跳闸overspeed trip超温保护装置over temperature protective device超温检测装置over temperature detector 超温控制装置over temperature control device超压overpressurization潮汐能tidal energy车床lathe沉头螺栓countersunk head screw衬垫pad衬环backing ring衬里管lined pipe衬套bush，liner衬套旋塞sleeve cock成套设备package unit成形加工forming成型工具former成型煤moulded coal承插焊socket weld（ing）承插焊端socket welding end承插焊法兰socket welding flange承插焊连接（接头）socket welded joint承插焊支管台sockolet承插连接（接头）bell and spigot joint承口bell end城际供热interurban heat-supply城市供热municipal heat-supply城市供热规划development program of municipal heat-supply乘数multiplier澄清器settler澄清水clarified water池basin持久极限endurance limit尺寸dimension尺子ruller齿距pitch齿轮gear齿轮泵gear pump齿轮箱gearbox齿轮油gearing oil充电器charger充气器aerator冲床punch冲动式汽轮机impulse turbine冲动式叶片impulse blade冲灰泵ash-sluicing pump冲击attack，impact冲击隔板kicker baffle冲击值impact value冲洗阀flush valve冲洗水washing water冲洗水箱flush tank冲压喷气式发动机ramjet抽出阀（小阀）bleed valve抽气bleed air抽气式燃气轮机extraction gas turbine抽汽（系统）ES = extraction steam （system）抽汽泵aspiring pump抽汽器evacuator抽真空（系统）V = vacuum extraction （system）出口discharge，outlet，export出口端差final temperature difference出口温度delivery temperature出口压力delivery pressure出力output出力曲线output capability diagram出力性能曲线output performance diagram除尘器ash separator，duster，precipitator除硅水desiliconized water除气器degasser除盐器demineralizer除盐水demineralized water除氧deaeration除氧器dea（e）rator除氧器储水箱deaerator storage tank除氧器平台deaerator platform除氧器再循环水泵deaerator recirculating pump除氧水deaerated water除渣系统bottom ash handling system储气罐air storage tank储器reservoir储水罐storage tank储油箱oil storage tank处理treatment传感器sensor，transducer传热介质heat transfer medium传热面heating surface吹灰器soot blower 吹灰系统soot blower system锤hammer纯净蒸汽clean steam醇酸瓷漆alkyd enamel paint醇酸树脂瓷漆alkide resin enamel varnish疵病flaw瓷enamel，porcelain瓷漆enamel paint瓷砖ceramic brick磁放大器magamp磁粉探伤magnetic particle test磁通计fluxmeter磁性滤网magnetic strainer次烟煤subbituminous coal从动轴motion shaft粗糙度roughness粗粉分离器mill separator，classifier粗滤器strainer粗煤coarse coal粗网筛cribble粗牙螺纹coarse thread粗制的coarse醋酸丁酸纤维素cab = cellulose acetate butyrate催化剂promoter脆化embrittlement脆性brittleness淬火quenching存储器memory锉刀file错位mismatchD搭焊overlap weld（ing）搭接管端lapped pipe end搭接接头lapped joint打孔机punch打渣器deslagger大块煤lump coal大梁girder大麦级无烟煤barley大旁路overall bypass大气atm. = atmosphere大容量锅炉high-capacity boiler大小头reducer大修major repair，overhaul大约abt. = about带ribbon带冠叶片integral blade带环头拉杆eye rod带铰链膨胀节hinged expansion joint带孔销pin with hole带拉杆膨胀节tied expansion joint带条strip带压缩机透平compressor turbine带支座三通base tee带支座弯头base elbow带状卡strap clamp带子belt单轨行车overhead trolley单面u形坡口single u groove单模数挡板single module damper单汽包锅炉single-drum boiler单位燃料消耗量specific fuel consumption单吸风机single-inlet fan单向滑动填料函补偿器single action packed slip expansion joint单循环simple cycle单元unit单元制系统unit system单轴汽轮机tandem turbine单轴燃气轮机single-shaft gas turbine单轴双缸汽轮机tandem-compound turbine 弹簧spring弹簧垫圈spring washer弹簧吊架spring hanger弹簧钢spring steel弹簧恒力吊架spring constant hanger弹簧恒力托架resting type spring constant support弹簧架spring support弹簧球式止回阀spring ball check valve弹簧托架resting type spring support弹簧支撑架spring bracing弹簧组件spring reservoir弹性极限elastic limit弹性模量modulus of elasticity 淡水fresh water蛋级烟煤块egg coal氮气（系统）N = nitrogen （system）氮气覆膜系统nitrogen blanket system氮气瓶nitrogen gas barrel（bottle）挡板baffle plate，toe plate，damper挡板框架damper frame挡板叶片damper blade挡板轴damper driven shaft挡泥板splashboard导风轮叶片（离心式压缩机）,进口导叶inlet bucket导杆guide rod导管conduit导环guide link导流段guide passage导汽管interconnect pipe导热系数thermal conductivity factor导体conductor导向护套（一般为非圆性管）guide sheath 导向架guide导向器deflector导向叶片guide vane导向支架guide support导柱guide pillar倒车功率astern power倒吊桶式疏水阀inverted bucket trap倒密封back seal灯lamp灯笼式环lantern ring等等Etc. = et cetera（拉丁语）等级class，rating等径三通straight tee等径四通straight cross等离子焊plasma weld（ing）等熵效率isentropic efficiency等温淬火isothermal quenching等温退火isothermal annealing低灰煤low-ash coal低灰熔点煤low-ash-fusion coal低挥发份煤low-volatile coal低级煤low-grade coal，Low rank coal低速盘转inching低碳钢low-carbon steel，MS = mild steel低位发热量low heating value，net calorific value低温核反应堆temperature nuclear reactor低温计kryometer低温用阀cryogenic service valve低循环倍率锅炉low circulation boiler低压LP = low pressure低压缸low pressure casing，low pressure cylinder低压锅炉low pressure boiler低压加热器low pressure heater低压旁路low pressure bypass低压汽轮机low pressure turbine低压透平low pressure turbine低压压缩机low pressure compressor滴定器titrator底板base plate底漆bottom coat，primary paint地表水surface water地脚螺栓anchor bolt，foundation bolt地漏floor drain地面冲洗水系统ground water washing system地热geothermal energy地热计geothermometer地上管道above ground piping地下敷设underground installation地下管道underground piping地下室cellar地下水underground water，groundwater第二级过热器secondary superheater第二级再热器secondary reheater第三级过热器tertiary superheater第三级再热器tertiary reheater第一级过热器primary superheater第一级叶片first stage blade第一级再热器primary reheater点point点焊spot weld（ing）点火ignition，kindle点火器ignitor，lighter点火燃烧器lighting-up burner，pilot burner 点火失败跳闸装置ignition-failure tripping device 点火速度ignition speed点火装置ignition equipment电伴热electrical tracing电磁阀solenoid valve电磁铁electromagnet电动操纵器electric motor operator电动阀electrically operated valve，motor operated valve电动给水泵motor driven feedwater pump电动给水升压泵motor driven feedwater booster pump电动锅炉给水泵M-BFP = motor driven boiler feedwater pump电动葫芦electric block，motor hoist电动卷扬机motor driven wrench电动缆车telpher电动执行机构electric motor actuator电焊条welding electrode电弧焊arc weld（ing）电化腐蚀galvanic corrosion电极electrode电加热器electric heater电缆cable电流计galvanometer电偶热测量计ardometer电容器capacitor电熔（弧）焊钢板卷管electric-fusion（arc）-welded steel-plate pipe电熔焊electric fusion weld（ing）电视TV = television电梯elevator电梯井elevator shaft，lifter well电位计potentiometer电压V = voltage电压表voltmeter电液控制EHC = electrohydraulic control电渣焊electroslag weld（ing）电阻resistor电阻焊electric resistance weld（ing）电阻焊钢管electric-resistance-welded steel pipe垫板（安装垫平用）shim垫片gasket，spacer垫圈washer垫子mat吊耳ear吊环slinger吊架hanger吊架调整hanger adjustment吊架定位hanger location吊架接头hanger connection吊扇ceiling fan吊索sling吊桶pail蝶阀butterfly valve蝶式止回阀butterfly check valve蝶形挡板butterfly damper蝶形螺母wing nut丁腈橡胶nitrile butaciene rubber顶板top plate顶棚过热器roof superheater顶棚燃烧器elevation burner顶起螺栓jack screw顶轴油泵jacking oil pump定额quota定负荷运行output-constant operation定量器proportioner定期排污扩容器intermittent blowdown flash tank，periodic blowdown flash tank，periodic blowdown flash vessel定速泵constant-speed pump定速风机constant-speed fan定位焊tack weld（ing）定位螺钉setscrew定位器retainer定位销dowel pin定向限位架directional stop定值限位架limit stop定子stator锭子spindle冬季用油winter oil动力操纵器powered operator动力透平power turbine动力油power oil动力执行机构powered actuator动叶moving blade，rotor blade动叶（燃气轮机）bucket动叶可调风机variable moving blade fan 斗hopper斗式提升机bucket elevator独轮小车dolly度deg. = degree镀铬钢chrome-plated steel，chromium-plated steel镀锌钢管galvanized steel pipe镀锌铁皮galvanized iron sheet，zinc plated iron sheet镀锌铁丝galvanized steel wire镀锌铁丝网galvanized wire mesh端板end plate端口end短半径180°弯头short radius return短半径弯头short radius elbow短管spool piece，nipple短管支管台nipolet短时额定出力short time rated output短型阀门short pattern valve短焰煤short-flame coal段Par = paragraph断裂rupture断面系数section modulus锻钢forged steel锻铁wrought iron锻铁管wrought-iron pipe锻造阀forged valve锻造用煤forging coal锻制U形耳子forged steel clevis锻制管swage锻制异径管reducing swage堆焊bead weld（ing）堆焊（阀）座deposited seat堆积煤stacking coal对焊butt weld（ing）对焊端butt welded end对焊法兰weld neck flange对焊环welding neck collar对焊连接（接头）butt welded joint对夹式（薄片型）蝶阀wafer type butterfly valve对接焊BW = butt weld对开楔形闸板闸阀split wedge valve对流过热器convection superheater对流再热器convection reheater对数log = logarithm吨t = ton墩子pier多变效率polytropic efficiency多尘碎煤fine dusty coal多缸汽轮机compound turbine多级压缩机multiple stages compressor多模数挡板mixed module damper多汽包锅炉multiple-drum boiler多通路阀multiport valve多谐记录仪multiharmonigraph多轴式燃气轮机multi-shaft gas turbine多轴型联合循环multi-shaft type combined cycle惰轮idler惰转速度idling speedE额定出力rated output额定速度rated speed额定蒸汽rated steam扼流（的）choking轭yoke耳轴gudgeon，trunnion二次风secondary air二次风风机secondary air fan二次滤网secondary filter二次燃烧区域secondary combustion zone二次水（处理过的水）treated water二次应力secondary stress二次蒸汽indirect steam，secondary steam二级减温器secondary desuperheater二极管diode二维限位架two-axis stop二相发电机diphaser二氧化碳瓶CO2 barrel，CO2 bottle二重燃料喷射装置dual fuel systemF发电机electric generator，G = generator发电机冷却水装置generator cooling waterdevice发电机密封油装置generator seal oil unit发电机气体控制系统generator air control system发动机mover发动机燃料油motor oil发生炉用煤producer coal发送器transmitter乏汽dead steam阀档valve guard阀轭valve yoke阀轭套yoke sleeve阀盖bonnet，valve cover阀盖衬套bonnet bush阀盖垫片bonnet gasket阀杆valve stem阀杆环valve stem ring阀杆填料valve stem packing阀缸valve barrel阀簧valve spring阀口valve port阀门valve阀门操作平台valve operation platform阀门全开（工况）VWO = valve wide open （condition）阀门站valve station阀面valve land阀盘valve disc（disk）阀盘（密封）圈disc （seal）seat阀室valve house阀体valve body阀系valving阀芯（包括密封圈、杆等）trim阀罩valve bonnet阀座valve seat，valve base阀座环seat ring法兰flange法兰端flanged end法兰盖blind flange法兰盖贴面protective disc（disk）法兰连接（接头）flanged joint砝码poise翻边lapping翻车机tippler翻斗车dumpcar，gunboat反冲洗管reverse flush pipe反动式汽轮机reaction turbine反动式叶片reaction blade反力reaction反射器reflector，rejector反应堆reactor范围scope方挡板rectangle damper方垫圈square washer方钢square bar方螺母square nut方头螺栓square head bolt方向direction防爆门flame-proof damper防潮dampproof，moistureproof防尘罩dust shield防喘振装置surge-preventing system防冻antifreeze防冻保温anti-freeze insulation防风windbreak防腐anticorrosive防腐antiseptic防火fireproof，flame-proof防焦箱anti-clinker box防结露保温antisweat insulation防漏antidrip防渗漏antiseep防水waterproof防脱出阀杆球阀blowout proof stem ball valve防锈漆antirust paint，rust-proof paint防焰外喷管（燃烧室射流吸气用）aspirating air pipe防雨罩rain-proof casing防震antivibration防皱shrinkproof放大器amplifier放空vent放空阀vent valve放气blow-off放气阀air bleeder，air vent valve，blow-off valve放气管eduction pipe 放气孔vent hole放热的exothermic飞灰复燃风机return cinder fan飞轮flywheel非调频（谐）叶片untuned blade非调整抽汽汽轮机automatic-extraction turbine非调整抽汽汽轮机bleeder turbine非焦结煤nonbaking coal非结渣煤nonclinkering coal非金属材料non-metallic material非炼焦煤dead coal非扭的叶片untwisted blade非升杆式（暗杆）non-rising stem非铁合金nonferrous alloy非旋转式阀non-rotary valve非粘结煤nonagglomerating coal，noncaking coal肥煤rich coal废煤waste coal废气涡轮增压机exhaust turbo-charging exhaust废汽waste steam废水waste water废水箱waste water tank废油scavenge oil，used oil，waste oil沸点测高计hypsometer沸腾ebullition沸腾钢rimmed steel，open-steel沸腾炉fluidized bed combustion （FBC）boiler分贝db = decibel分段过热器sectionalized superheater分段再热器sectionalized reheater分光光度计spectrophotometer分界点interface point，terminal point分离器extractor，separator，splitter分流器diverter分配挡板distribution damper分配器dispenser，distributor，divider分区送风zoned air分散供热decentralized heat-supply分析analysis分析用煤样test coal分钟min = minute酚醛漆phenolic paint粉碎机comminutor，kibbler粉碎计disintegerator风干基air-dried basis风干煤air-dried coal风机air blower，air fan，exhauster风冷汽轮机cooling-air turbine风门air damper风能wind energy风扇磨fan mill风箱wind box风压表draftmeter封底焊backing weld（ing）峰荷热源peak-load heat source峰载出力peak load rated output缝seam缝式燃烧器cross-tube burner伏-安V A = volt-ampere伏特V = volt扶手handrail扶梯ladder，stair服务水（系统）SW = service water （system）服务水回收水箱service water collected tank 服务水箱service water tank浮动球型球阀floating ball type ball valve浮球式疏水阀float trap浮桶式疏水阀open bucket trap符号symbol辐射过热器radiant superheater辐射器radiator辐射热测量计bolometer辐射再热器radiant reheater辅助泵jury pump辅助的aux. = auxiliary辅助过热器attached superheater辅助油泵AOP = auxiliary oil pump辅助蒸气（系统）AS = auxiliary steam （system）辅助蒸汽auxiliary steam腐蚀corrosion腐蚀裕量corrosion allowance负的N = negative负压蒸汽subatomospheric steam 附加位移appendant displacement附件accessory，appurtenance，attachment，fitting附件（传动）轴accessory shaft复盖层coating复合保温屏障composite insulate barrier复合器recombiner复合循环锅炉combined circulation boiler复式安全泄气阀twin type safety valve复式泵compound pump副产焦炭by-product coke副轴backshaft，layshaft富氧燃烧oxygen-enriched combustion富裕压力safety pressure margin腹板webG盖阀flat valve盖子cover干空气dry air干煤dry coal干扰仪interferometer干式除尘器dry precipitator干式气柜dry gas-holder干燥基dry basis干燥级moisture-free coal干燥剂desiccant，dryer干燥器desiccator，drier干燥无灰基as fired basis干蒸汽dry steam杆bar，rod，stem坩埚firepot感应（高频）硬化induction hardening刚性的rigid刚性吊架rigid hanger刚性支架rigid support缸体casing，cylinder钢steel钢板steel plate钢带strap steel钢管steel pipe钢管法兰steel pipe flange钢环steel ring钢结构steel structure钢筋混凝土RC = reinforced concrete钢平台steel platform钢球steel ball钢丝绳wire-rope钢丝网steel wire net钢梯steel ladder杠杆lever杠杆重锤式阀lever and weight type valve高纯度蒸汽high-purity steam高度height高硅铸铁high silicon cast iron高灰煤ash coal，cindery coal，dirty coal，high-ash coal高挥发份煤high-volatile coal，volatile coal 高级煤high-grade coal，high-rank coal高硫煤high-sulfur coal，sulfur coal高炉煤气blast furnace gas高氯煤high-chlorine coal高熔点煤high-fusion-ash coal高闪点油high-flash oil高水份煤high-moisture coal高速磨high speed mill高碳钢high-carbon steel高位发热量gross calorific value高位发热量high heating value高温部检测hot gas-path inspection，hot section inspection高温淬火hot quenching高温计pyrometer高压HP = high pressure高压缸high pressure casing，high pressure cylinder高压锅炉high-pressure boiler高压加热器high pressure heater高压旁路high pressure bypass高压汽轮机high pressure turbine高压压缩机high pressure compressor高压油hydraulic head oil高压蒸汽high-pressure steam高粘度油highly viscous oil格栅cascade，grillage隔板baffle，diaphragm隔板汽封diaphragm packing 隔断阀isolating valve隔光的anti-actinic隔离insulation隔膜阀diaphragm valve隔声acoustical insulation，sound insulation 隔油环oil filling ring铬钢chromium steel铬钼钢chrome-molybdenum steel，chromium-molybdenum steel铬镍钢chrome-nickel steel，chromium-nickel steel给粉机pulverized coal feeder给料机feeder给煤机coal feeder给水FW = feed water给水加热回热联合循环feed-water heating heat recovery combined cycle给水再循环系统feed water recirculating system根部裂缝root crack根阀root valve跟踪装置tracer工厂plant工厂（车间）焊接shop weld（ing）工具tool工具包kit工具袋hold-all工具钢tool steel工况condition工业电视industry television工业锅炉industry boiler工业热力分站industrial substation工业水industry water工业水回收水箱industry water collected tank工业水系统industry water system工业水箱industry water tank工艺及仪表流程图P&ID = process and instrument diagram工字梁I-beam工作荷载working load工作基AF = as fired工作流体（燃气或空气）加热器working fluid （gas or air）heater工作流体加热器效率working fluid heater efficiency工作温度operating temperature工作压力working pressure公称压力nominal pressure公称直径nominal diameter公制螺纹metric thread功W = work功率P = power功率计dynamometer供暖锅炉heating boiler供暖热负荷space-heating load供气supply air供气装置air charging system供燃油泵fuel oil supply pump供热heat-supply供热介质heating medium供热面积area of heat-supply service供热能力heating capacity供热式汽轮机cogeneration turbine，heat supply turbine，steam supply turbine供热系统heat-supply system供热系统可靠性reliability of heat-supply system供水supply water供水分水器supply water distribution header 供水系统water supply system供油泵oil supply pump拱座skewback沟槽groove，trough沟道trench钩hook箍ferrule箍带band骨煤bone coal鼓风blast，windage鼓风机blower fan，blower鼓形转子drum rotor固定鞍座fixed saddle固定点fix point固定扶梯fixed ladder固定器holder固定式燃气轮机stationary gas turbine固定支架fixed support 固态排渣锅炉dry bottom boiler固体润滑油solid oil固有水份internal moisture故障abort刮刀scraper，xyster关close关断挡板shutoff damper关死扬程zero capacity head观测孔observation door，observation hole，peep hole，sight glass管道chute，duct，pipe，piping，tube管道泵inline pump管道标志带piping mark band管道布置平面piping arrangement plan管道等级piping class管道附件piping attachment管道及仪表流程图P&ID = piping and instrument diagram管道盲板阀line-blind valve管道输送煤pipeline coal管道系统pipework管道元件piping element管道支吊架pipe support管墩pipe sleeper管沟piping trench管接头full coupling管卡clamp，pipe-trap管壳pipe shell管路系统piping system管螺纹pipe thread管帽cap管钳pipe forceps，pipe tongs管式除尘器tube precipitator管式换热器tube heat exchanger管托pipe shoe管系pipeline管子pipe，tube惯性矩moment of inertia灌浆grouting灌浆机grouter灌注式保温poured insulation罐drum，pot罐底排污阀flush-bottom tank valve光测高温计ardometer光电管phototube光度计photometer光滑的smooth光滑突面smooth raised face光亮煤lustrous coal光谱仪spectrometer硅酸silicate硅酸钙calcium silicate硅酸铝纤维aluminosilicate fiber硅酸铝纤维绳aluminium silicate fiber rope 硅酸镁magnesium silicate硅藻土diatomite，kieselguhr轨道rail柜locker辊式中速磨煤机roller mill辊子roller滚动支架rolling support滚筒trommel滚针轴承needle bearing滚珠轴承ball bearing滚柱轴承roller bearing锅垢scale锅炉steam generator，boiler锅炉本体boiler proper锅炉岛BI = Boiler Island锅炉给水BFW = boiler feed water锅炉给水（系统）BF = Boiler feedwater （system）锅炉给水泵BFP = boiler feedwater pump锅炉给水泵汽轮机BFPT = boiler feedwater pump turbine锅炉给水启动/备用泵BFSP = boiler feedwater startup/standby pump锅炉给水前置泵BFBP = boiler feedwater booster pump锅炉疏水放气系统DV = boiler drain and vent system锅炉疏水及排气系统boiler drain and vent system锅炉停炉腐蚀stand still corrosion锅炉循环水泵冷却及清洗系统boiler circulating pump cooling and cleaning system锅炉用煤steam coal 锅炉最大连续出力（工况）TMCR = Turbine Maximum continuous rating （condition）锅炉最大连续蒸发量（工况）BMCR = Boiler Maximum continuous rating （condition）过饱和空气supersaturated air过饱和蒸汽supersaturated steam过滤器filter过氯乙烯漆ethylene perchloride paint过热敏感性superheated susceptivity过热器superheater过热蒸汽superheated steamH哈氏可磨系数Hardgrove grindability海拔alt. = altitude海军铜（锡黄铜）marine brass海水sea water含氮量nitrogen content含硅量silica content含硫（的）排烟，酸洗残渣acid smut含硫量sulfur content含氢量hydrogen content含炭量carbon content含氧量oxygen content焓H = heat content焊机（工）welder焊件weldment焊接weld（ing）焊接板式法兰welding plate flange焊接端welding end焊接阀盖welded bonnet焊接钢管welded steel pipe焊接检验weld testing焊接接头welded joint焊接裂缝weld crack焊接缺陷welding defect焊接位置welding position焊接支管stub-in焊接支管台weldolet焊瘤overlap焊丝welding wire焊条welding rod焊锡（剂）solder，flux夯锤ram夯具beater毫安MA = milliampere毫伏Mv = millivolt毫伏表millivoltmeter毫克mg. = milligram毫米mm = millimeter毫升ml = milliliter合金alloy合金钢alloy steel合金钢管alloy steel pipe合金结构钢structural alloy steel河水river water核态沸腾nucleate boiling核桃级煤nut coal荷载load褐煤bovey coal，hydrogenous coal赫芝Hz = hertz黑沥青abbertite黑煤black coal痕迹trace恒力吊架constant hanger恒湿器humidistat恒温调节运行（不受外界状态影响）temperature-constant operation恒温器calorstat，thermostat恒温式疏水阀thermostatic trap横杆horizontal rod衡器weigher烘箱oven虹吸管syphon后墙rear wall后燃after-burning后燃室afterburner后支撑back stay后置冷凝器aftercondenser，aftercooler厚度thickness呼吸阀breather valve呼吸器inspirator弧度rad. = radian弧坑pit护板fender护环retaining ring护目镜visor 护墙parapet护套sheath护罩shield花键spline花蓝螺栓turnbuckle华氏（温度） F = Fahrenheit滑车tackle滑车轮sheave滑尺slider滑动鞍座sliding saddle滑动挡板sliding damper滑动吊板sliding traveller滑动阀门sluice valve滑动杆sliding stem滑动架sliding support滑动轴承sliding bearing滑轮pulley滑轮组tackle-block滑套法兰slip-on flange滑套焊接法兰slip-on welding flange化学加药系统chemical dosing system化学加药箱chemical dosing tank化学取样系统chemical sampling system 化状板surface enclosure划针scriber环collar，loop，ring环垫接头ring joint环箍circumferential band环境温度ambient temperature环连接面ring joint face环头螺栓eye bolt环形连接金属垫片ring joint metal gasket 环形平垫片flat ring gasket环形弯管circle bend环型燃烧器annular combustor环氧树脂漆epoxy resin paint环周流动损失annulus loss缓冲罐knock out drum缓冲器absorber，buffer，bumper缓冲筒dash pot换层燃烧differential firing换热板heat exchanger plate换热管heat exchanger tube换热面积heating surface area换热器heat exchanger换向阀diverting valve，reversing valve 换向器commutator黄铜brass黄油枪doper磺化煤sulfonated coal簧片reed灰斗ash hopper灰份ash content灰份冲蚀（燃煤透平叶片）ash attack 灰管dust flue灰浆泵slurry pump灰熔融温度ash-fusion temperature灰渣泵slag pump灰铸铁grey cast iron挥发份含量volatile content辉煤glossy coal，peacock coal回火tempering回火脆性temper brittleness回流换热室recuperator回流式喷燃器spill burner回路loop回气return air回热式汽轮机regenerative turbine回水return water回水集水器return water collecting header 回水系统water-return system回转式起重机rotary crane汇总表summary sheet惠氏螺纹Whitworth thread混合比例mixed ratio混合阀mixing valve混合加热器mixing heater混合煤blended coal，commingler混合器mixer混合区域dilution zone混合物mixture混合用空气mixing air混凝土concrete混凝土平台concrete platform混水装置water admixing installation活接阀盖union bonnet活接阀帽union cap活接头union 活塞piston，plunger活塞阀piston valve活塞环piston ring活塞式压缩机reciprocating compressor活塞式止回阀piston check valve火管锅炉fire-tube boiler火炬flare，torch火墙firebox火焰表面淬火flame surface quenching火焰检测器flame detectorJ机螺栓machine bolt机械machine，mechanism机械除尘器mechanical precipitator机械纯度mechanic impurity机械过滤器mechanical filter机械式疏水阀mechanical trap机械损失mechanical loss机械效率mechanical efficiency机油engine oil基本额定出力base load rated output基本负荷工况base load condition基本负荷加热器basic load heater基本负荷汽轮机primary turbine基本热负荷base heating load基础basis基准benchmark激光laser激活器stimulator级stage即ie. = id est（拉丁语）极软退火dead-soft annealing极线polar极限limit极限强度ultimate strength棘轮ratchet集尘风机dust-collecting fan集气器collector集水池catch basin集液排放阀drip valve集中供热centralized heat-supply，group heating。
{财务管理财务知识}高盛财经词典英汉对照
{财务管理财务知识}高盛财经词典英汉对照ActualReturn 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AcquisitionPremium 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AffiliatedCompanies 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AffiliatedPerson 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AfterHoursTrading 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AfterTaxOperatingIne-ATOI 税后营运收入一家公司除税后的总营运收入。
计算方法为将总营运收入减税项AfterTaxProfitMargin 税后利润率一种财务比率，计算方法为税后净利润除以净销售额AfterTheBell 收盘铃后股票市场收盘后Agent 代理人1.为客户进行证券买卖的人士或机构2.持有销售保险许可证的人士3.代表证券经纪行或发行人向公众出售或尝试出售证券的证券销售人员AgencyBonds 机构债券由政府机构发行的债券AgencyCross 交叉代理人一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬("DualAgency"。
AgencyProblem 代理问题债券人、股东及管理人员因目标不同而产生的利益冲突AgencySecurities 机构证券由美国政府支持的企业发行的低风险债务AggregateExercisePrice 总行使价格出售或买入期权的行使价格乘以合约金额AggressiveAccounting 激进会计不当地编制损益表以取悦投资者及提高股价法AggressiveInvestmentStrategy 进取投资策略投资组合经理尝试争取最高的回报。
会计词典(中英文对照)
a basket of currencies一揽子货币，一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出，废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目，特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the—line经常项目，线上项目［损益表］above—the—lineexpenditure经常项目支出,线上项目支出［损益表］above-the-linereceipt经常预算收入,线上项目收入[损益表］absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价，不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用，已分摊费用absorbed cost已吸收成本，已分摊成本absorbed expense已分配费用，已分摊费用absorbedoverheads已分配经常费用，已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率，分摊率,吸收率abstract of account账户概要，账户摘要abstract of posting过账分录表abstract of title产权证明，产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑，认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑，参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费，承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试，验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人［银行］,接受人[契约］access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同，附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票，欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿，应允和清偿account账户，会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式，账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号，账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任，问责性accountability approach经管责任观，受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务，会计服务accountant会计人员，会计师accountant general总会计师,会计长accountant incharge会计主管，主办会计accountant’scertificate会计师证明书accountant’s fee会计师费accountant'shandbook会计师手册accountant’s report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作，会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查，会计稽核，会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规，会计条例accounting concept会计概念，会计观念accountingconsultancy会计咨询accounting control会计控制，会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部，会计处，会计科accountingdisclosure会计披露，会计揭示accounting displayboard核算牌，核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证，会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进，会计演变accountingexpertise会计专长accounting field会计界，会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计，合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能,会计功能accounting glossary 会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史，会计史accounting income 会计收益,账面收益accounting indices 会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献，会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任，会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设，会计假定accounting practice会计实务，会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业，会计专业，会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录，会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规，会计规范accounting report会计报告，会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位，账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款，预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人，信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销，累积摊销accumulatedapportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税，补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back—door listing 借壳上市backed bond担保债券backlog积压back—to-back credit 相对信用；转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back—up后备；后援back-up copy副本back—up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write—off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权；无效所有权badges of trade交易标志bail bond保释担保；保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额；结余；结存bear抛空投机;空投;卖空bear account空头账户（指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券；熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue—chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库；保税物料bonus share红股6book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货；电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产；长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券；借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationofaccounts帐户分类；会计科目分类claused bill附条款票据clearing balance票据交换差额；结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient—normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书；贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借；借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt—adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化；股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产；递耗资产deposit存款；保证金；定金；押金deposit rate存款利率deposit slip存款单deposit—takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout—of-pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted payback10method折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析；判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件；凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double—check双重核对doubtful debtsprovision呆账准备；坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力；收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同；强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal-cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-free operation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议；例外exceptional item例外项目;特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率；汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex—dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税12extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通；信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产；渗水资产fee tail指定继承人的不动产fellow-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录；文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow—throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款；境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货;远期交货future value终值15gage担保品；抵押品gain and loss损益；盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利；边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会16。
财务英文词典.doc
财务英语词典（完整版）parts02财务英语词典PQ部分Packing cost 包装成本Packing credit 打包放款Packing charges装箱（包装）费Packing expenses包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating preferred stock 参加优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 部分变动成本Partners 合夥人Partner’s drawing (ac count) 合夥人提款Partner’s loan 合夥人借款Partner’s notes payable 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account过期帐款Past due notes 过期票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Performance 完成量（指工作而言）Periodical abatements 定期报表；定期决算表Periodical audit 定期审计Periodical reports 定期报告Period of operating cycle 经营周期Permanent assets 永久资产Permanent capital 永久资本Permanent investment 长期投资Permanent property 永久性财产Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户（指业主往来帐户而言）Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 个人责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形（决算）表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐程序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债权抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 地位表（资产负债表）Positive capital 正资本Positive good - will 下商誉（与negative good – will 相对）Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 事后审计Post – closing entries 结帐后记录（分录）Post – closing trial balance 结帐后试算表Post – date 邮寄日；注迟日期Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期）Posting 过帐Posting medium 过帐根据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间成本Power plant expense支力间费用Practical capacity 实际（生产）能量Practice set 整套实习题Pre – audit 事前审计Pre – audit of requisition 申请书的事前审计Predetermined cost system 估计成本制度（同estimated cost system）Predetermined costs 预计成本Predetermined job cost system 预计分批成本制度Preference shares (stock) 优先股Preferential creditor 优先债权人Preferential tariff 特惠税率Preferred creditors 优先债权人（同preferential creditors）Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 筹备费Preliminary expenses 开办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 准备成本Prepayments 预付项目Present value (worth) 现值Price 价格Price – aggregate 价格积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈纳税可提Price mark 价目记号Price negotiated 议价Price variance 价格差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要成本Prime cost method 主要成本法（指负荷的分配方法）Prime cost of sales 销货主要成本Prime quality 最上品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不公开审计Private company 不公开公司Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐Private trust fund 私人信托帐Procedure of verification 检证程序Proceeds 收入Process cost sheet 分步成本单Process cost system 分步成本制度Processed material 已加工原料Process method of cost – finding 分步计算成本法Process period 工作步序期间Process production 分步生产Procurator endorsement 代签Producer’s rent 生产者租金Producing department cost 生产部成本Product classification system 产品分类制度Product cost 产品成本Production basis (of revenue realization) 生产基础（指营业收入的实惠）Production capacity 生产能力Production center 生产中心Production control 生产统制Production cost 生产成本Production department 生产部；厂务设计部Production department expenses 生产部费用；厂务设计部费用Production goods 生产财Production order 生产通知单；制造通知单；在制品成本单Production order cost sheet 生产成本通知单；生产成本单Production record 生产记录Production quota 生产预计额Productive assets 生产资产Productive capacity cost 生产能量成本Productive capital 生产资本Productive department 生产部Productive labor 生产人工Productive labor cost method 生产人工成本法Productive labor hours method 生产人工时数法（指负荷的分配）Productive wages 生产工资Productivity ratio 生产能力比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 公费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部（指损益表的一部）Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益（同operating profit）Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配准备Profits prior to consolidation 合并前利益Profits prior to incorporation 注册前利益Profits realized 实现利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 工作进行表Progress sheet 进度表（指制造或生产面言）Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters’ stock 发起人股份（同founders’ stock）Prompt delivery; immediate delivery 立即交货Proof 对证（引字有“校对”之意，故译名中必须有一对事）Proof of cost 过帐检查Proof of postingProperty (personal wealth) 财产Property assts 不动产Property balance sheet 财产平准表Property dividend 财产股利Property ledger 财产分类帐Proportional reserve method 比例准备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 按照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 空头支票Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 合计师Public agent 代办人Public auction 公案拍卖Public audit 公开审计Public check 公库支票Public corporation 股份公开公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 出名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货成本Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 买价调整（帐户）Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货退出薄Purchase returns 购货退出Purchase returns and allowance 购货退出及折让Purchase returns and allowance journal 购货退出及折让日记帐Purchases 购买（货）Purchases discount 购货折扣（同discount on purchases）Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure – interest rate 纯利率Qualification of the auditor 查帐员资格Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 品质Quantity 数量Quantity discount 大量折扣Quantity variance 数量差异Quarterly reports 季报Quasi – reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS部分Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率分析Ratio of capital to current liabilities 资本对流动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对流动负债比率Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率Ratio of current assets to current liabilities 流动资产对流动负债比率Ratio of current assets to total assts 流动资产对流动资产总额比率Ratio of current liabilities to total liabilities 流动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对（资本）净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对（资本）净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收成本Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记录（分录）Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现（变产）帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实际负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 收入帐Receipts 收入Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表（同receipts and disbursements statement）Regular client 常年委托人Regular price 正常价格Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助（基金）准备Remainder man 剩馀遗产承受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁成本Renewal cost换新成本Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金收入Rentals 租金Repair order 修理通知单Repair production order 修理工作通知单Repairs 修理；修理费Repairs and maintenance 修理及维持Repairs equalization reserve 修理费平衡准备Repayment of shares 股款付还Replacement costs 重置成本Replacement fund 重置基金Replacement price method 得置价格法（指领用材料的计价）Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再生产成本Reproduction value 再生产价值Request notes 申请书Requisition 请求单Requisition for payment 请求付款书Resale 转卖Rescission of dividends 退回股利Reserve 准备金；各项准备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保留盈馀Reserve for abatement for taxes 减税准备Reserve for accidents （职工）意外损伤准备Reserve for allowance 折让准备Reserve for amortization 摊销准备Reserve for appreciation 涨价准备Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备Reserve for bonded debts 债券债务准备Reserve for bond redemption 偿债准备Reserve for contingencies 意外事项准备金Reserve for dead loan 估帐准备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减准备Reserve for depreciation折旧准备Reserve for discounts 折扣准备Reserve for dividend 股利准备金Reserve for doubtful account 疑帐准备Reserve for encumbrances 保留数准备Reserve for equalization of dividends 平均股利准备Reserve for expansion 发展公积金Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金Reserve for extraordinary 意外事故准备Reserve for inadequacy 不敷用准备Reserve for insurance 保险准备Reserve for loss on doubtful accounts 疑帐损失准备Reserve for market fluctuation 市价变动准备Reserve for obsolescence 陈废准备Reserve for overhead 间接费用（负荷）准备Reserve for payment 支付准备Reserve for pensions 恤养准备Reserve for plant extension 广场扩充准备Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备Reserve for sales discounts 销货折扣准备Reserve for sinking fund 偿债准备Reserve for taxes 税捐准备Reserve for temporary loans 暂借款准备Reserve for unllectible accounts 坏账准备Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund(s) 准备金Reserve liabilities 准备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财产Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀（同surplus）Retail dealer; retail trader; retailer 小贩；零售商Retail inventory 零售存货Retail method of inventory 零售价盘存法Retail price 零售价目Retail store; Retail establishment 零售店Retail trade; Retail business 零售生意；小买卖Retained earnings 收益保留数（同surplus）Retire a bill, to 见票即付（银）Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废（指固定资产而言）Retirement fund 资产换置基金；退还基金Retirement policy 退废政策（指折旧）Return bill 退回银材料Retuned bill 退票Returned material report 退货报告书Returned materials 退回材料Returned purchase 退货（同purchase returns）Returned purchase invoice 退货单据Returns 退回；退出；报酬；税单Return sales退货（同sales returns）Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价程序Revaluation surplus 重计价盈馀Revenue 收入；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出（业入支出）Revenue collecting office 收款处Revenue expenditure 营业支出（业入支出）Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业收入款项Reversing entries 转回记录；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权利Right of way 地役权Rights 权利；认股权Rights of beneficiaries 受益者权利Rotary fund 循环基金（同revolving fund）Rough copy; draft 草稿Rough estimate 概算Royalties 使用税；租金；版税Ruling 划线；裁定Running account form 流水帐式（决算表）Running cost 继续成本；边疆成本（同continuing cost）Running expenses 日常费用Running form of profit and loss statement 流水式损益表（意同报告式损益表）Running inventory 永续盘存（同perpetual inventory）Salary 薪金Sale (sales 销货（货）Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销（同sales approval）Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmen’s salaries and commission 推销员薪金及佣金Salesmen’s traveling and entertainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货登记薄Sales returns 退货Sales returns and allowances journal 退化及销货折让日记帐Sales returns book 退化记录薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule of credit ors’ balances in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 临时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 次要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券（公司债）Secret partner 隐名合夥人Secret reserve 秘密准备金Sectional balance sheet 分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account担保帐款sSecured creditors 担保债权人Secured liabilities 担保负债Securities 证券；担保品Securities issued 已发证券Securities issued by affiliated companies 联合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security 担保；担保品Segregation of items 项目的分别Self – balancing ledger 独自平衡分类帐Self – insurance fund 自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative cost 推销及管理成本Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用分析表Selling and administrative expenses charged to cost 计人成本的销售及管理费用Selling commission 销货佣金Selling cost 推销成本Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate售价Sell off, to; sell out, to 售出Semi – annual reports 半年度报告Senior accountant 资深会计员；资深会计师Serial bonds 分批偿还债券（公司债）Service 服务Service cost 服务成本Service department cost 服务部成本Setting up cost 准备成本Settlement warrant 确定支付命令Several liability 个别责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship entry 报进口Shipment 运送；运送货物Shipment and delivery cost 运送成本Shipment inward 承销；承销品（同consignment inward）Shipment outward 寄销；寄销品（同consignment outward）Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送成本Shipment and traffic 水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单Shipment order 发运单；落货单Shipment supplies 运送用品；运输供应品Shop burden 工厂负荷（同factory burden）Shop office expenses 工厂事务Shop order 工厂通知单；工作单Shop supplies 工厂用品；工厂供应品Shortage 短少Short bill 短期汇票Short – extended 列入细数Short – lived asset 短命资产Short sales 卖空Short – term bonds 短期债券（公司债）Short – term capital 短期资本Short – term liabilities 短期负债Short – term notes 短期票据Short – down expenses 停业费用Sight bill 即期票据Sight draft 即期汇票Silent partners 匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single – account system 单帐户制（参阅three account system）Single cost system 单一成本制Single entry bookkeeping 单式薄记Single premium 一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets 偿债专款资产Sinking fund bonds 偿债基金债券（公司债）Sinking fund expense 偿债基金费用Sinking fund income 偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金应提额Sinking fund reserve 偿债基金准备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户（意同“T” account）Sleeping partner 匿名股东；外股Slide 位数移动Slip system 传票制度Slow assets 呆滞资产Small cheque 小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 仿佛薄Sole agency 独家代理Sole proprietorship 独资Solvent (solvency) 有偿债力Sound value 稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 地位费用Special audit 特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal 特种多栏式日记帐（薄）Special commerce特种贸易Special current account 特别往来存款Special discount 特别折扣Special expenses 特别开支Special fund 特种基金Special fund deposit 特种基金存款Special investigation 特别调查Special journal 特种日记帐（薄）Special ledger 补助分类帐；明细分类帐Special note 记名式银票Special order 特别定货Special partners 特别合夥人Special purpose statements 专用决算表Special reserve 特别公积金Specific legacy 指定遗赠Specific order cost system 分批成本制（同job order cost system）Specimen 样本Split column journal 多栏日记收（同analytical journal）Spoilage 损坏Spoiled material 损坏材料；损坏原料Spoiled material report 坏料报告Spoiled work 损坏之工程Spoiled work – in – process 损坏在制品Spoiled work report 损坏工作报告Spot 现货Spot transactions 现货交易Stabilized accounting 稳定币值会计Staff auditor 雇用查帐员Stamp tax 印花税Standard 准则；标准；定额Standard cost 标准成本Standard cost sheet 标准成本单Standardized accounting 标准化会计Standardized burden rate 标准化负荷率Standard job cost sheet 标准分批成本单Standard operation 标准工作Standard price method 标准价格法（指领用材料的计价）Standard process cost sheet 标准分步成本单Standard quality 标准品位Standard sample 标准货样Standard unit rate 标准单位率Standard wage rate 标准工资率Standing expense orders 经常费用单Standing orders 经常费用单Stated capital 设定资本Stated value 设定价值Statement 表；清单；结单Statement analysis 决算表分析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs 财产状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of assets and liabilities 资产负债表Statement of business operation 营业表（即损益表）Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变动表Statement of cost and production 成本及产量表Statement of cost of production 生产成本表Statement of cost to manufacture and cost of goods soldStatement of current position 流动情况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务情况表Statement of funds and its application 资金运用表（同statement of application of funds）Statement of income and expenditure 收支表；收益及支出表Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）Statement of loss and gain 损益表；损益计算表Statement of operating expenses 营业费用表Statement of operating revenues 营业收入表Statement of profit and loss 损益表Statement of receipts and disbursements收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力负担表Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of working capital 运用资本表Statement of working capital changes 运用资本变动表Statement to customers 购货客户结单Static ratio 表态比率Static statement 表态表Statistical account 统计帐户Steam cost 蒸汽成本Stock 股份；存货Stock account 资本帐Stock and bonds 股份及公司债Stock bonus 股份红利Stock book 存货薄Stock card 存货卡（片）Stock certificate 股票（同certificate of stock）Stock certificate book股票薄Stock company股份公司Stock control card存货统制卡（片）Stock debit notes 货物收入凭单Stock dividend 股利Stockholders 股东Stockholders’ ledger 股东分户帐Stock in trade 商品Stock inventory 存货Stock ledger 股东分户帐；存货分类帐Stock on hand 存货；盘存；财产目录（同inventory）Stock register 股票登记薄Stock requisition 领货单；领料单；领料申请书Stock sheet 存货表Stock split up 股份分割Stock taking 盘存；清华Stock transfer book 股份转让薄Stock turn 商品周转率Stock warrants 认股权证Stop payment 止付Stopped check 止付支票Stopping payment of check 止付支票Storage; godown rent 仓租；保管费Store adjustments 材料调整Store card 存料卡Store imprested account 备用材料帐Storekeeper 材料管理员Storeroom expenses 货机费用Stores inventory report 材料盘存；报告Stores issued book 发出材料薄Stores ledger 材料分类帐Stores ledger clerk 材料薄记员Stores ordered ledger 定购材料分类帐Stores received and issued book 材料收发薄Stores received book 收入材料薄Stores rejected book 拒收材料薄Stores requisition 领料单；领料申请书Stores reserve 材料准备Stores returned 退还材料Straight bill of lading 不转让提单Straight line method of amortization 直线摊销法Stub 存根Subagent 分支代理Sub – company 附属公司Sub – normal depreciation 低度折旧Subordinated debts 附属债务Sub – partners 附股合夥人Sub – production order 局部制造通知单Subscribed capital 已认股本Subscribed capital stock 已认股本（同上条）Subscribers 认股人；（公司债）应募人Subscription(s) 认股；认缴股款（公司债）Subscription book 认股薄；应募公司债薄Subscription for shares 认股Subscription installment book 分期认缴股款薄（指公司债款）Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册Subscription records 认股记录Subscription register 认股登记薄Subscription to capital stock 认缴股款Subscription accounts 补助帐户；明细帐户Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄Subsidiary company 附属公司Subsidiary corporation附属公司（同上条）Subsidiary ledger 补助分类帐；明细分类帐；分户帐Subsidiary ledger accounts 补助分类帐户Subsidiary ledger for properties 财产明细分类帐Subsidiary ledger record 补助记录；明细记录Subsidiary revenue ledger 岁入补助（明细）分类帐Subsidies; subsidy 津贴Sum total, total amount, global amount 总数（总额）Summary account 窠总帐户Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变动窠总表Summary of cost of finished parts used 耗用零件窠总表Summary of cost of finished products 制品成本窠总表Summary of cost of goods sold 销货成本窠总表Summary of cost of manufacturing expenses applied 已分配制造费用窠总表Summary of cost of returned goods 退货成本窠总Summary of materials consumed 用料窠总表Summary of materials received 收料窠总表Summary of materials returned 退料窠总表Summary of scrap and spoiled materials 材料耗损窠总表Summary of spoiled work 损坏工作窠总表Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表Summary sheet 窠总表Summary statement 总表；窠总表Summary statement of receipts and disbursements 现金收支窠总表Summary statement of receipt and expenditures 收支窠总表Summary statement of resources and obligations 效力负担窠总表Sundry 杂项Sundry accounts 杂项帐户Sundry assts 杂项资产Sundry creditors 杂项债权人Sundry creditors temporary deposits 暂时存款Sundry customers (debtors) 杂项债务人Sundry debtors temporary loans 暂记欠款Sundry deposit with native banks, floating account 浮存Superannuating fund 养老基金Supercargo 上等货Superfine quality 极上品Superintendents’ office expense 监工部费用Superior limit of exchange 汇兑最高限额Supplemental bill 追加书Supplemental estimates 补充概算书Supplementary account 补助项目。
【精品文档】财务英语缩写word版本 (15页)
本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==财务英语缩写篇一：财务英语词典-财务术语中英文对照A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿 (同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息。
财务英语词典.doc
A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 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 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；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；有待覆核的协定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；预付款帐户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] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会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定》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定》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定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响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〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B: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 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费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. 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 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《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 破产人产业帐户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 印尼商业财务有限公司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 《认可机构披露财务资料的最佳执行指引》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 印尼国际财务有限公司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；帐单；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 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行。
英语释义词典
英语释义词典An English dictionary is a collection of words and their definitions, translations, and other information about individual words. It is used to help people understand the meaning of words and phrases, learn how to use them indifferent contexts, and improve the accuracy of theirlanguage usage.Usually, an English dictionary contains a list of entries, each of which contains a particular word or phrase and its definition. It also contains related words, such as synonyms and antonyms, as well as cross-references to other, related entries in the dictionary. Such references enable readers to explore related words and concepts. In addition, most English dictionaries contain pronunciation guides and usage examples, which give readers a better idea of how to use a word.English dictionaries can range from basic pocket-sized reference books to sophisticated online databases.Specialised dictionaries exist for specific topics, such as legal, medical, scientific, or technical terms. Thesauri are another type of dictionary, which provide alternative wordsor phrases with similar meanings to any given word or phrase.In addition to paper and digital editions of dictionaries, there are also apps with audio dictionaries and translation tools. These can be immensely helpful for learners of English as a second language, as well as native speakers. For example, some apps allow users to search for words by typing in a phrase, and they show relevant results in English as well as other languages.Whether you're searching for a basic English dictionary or a specialised one, you can find resources online to meet your needs. It is also important to remember that a dictionary is only as accurate as its most recent edition. Therefore, make sure to verify any new words or phrases you come across with multiple sources.。
考研英语词典
n
风景,景色
dissolve
vi.vt
溶解
specific
adj
确切的,特定的
multiply
vi.vt
乘,乘法
figure
n
画像,身材,数字
oxygen
n
氧
clay
n
黏土
reptile
n
爬行动物
critic
n
评论家,批评者
entertain
vt
使欢乐
motherland
n
祖国
charming
adj
迷人的
visa
n
签证
tramp
n
流浪者
queue
n
队列,行列
throughout
prep
遍及,贯穿
vt
排队
adv
到处,始终
cafeteria
n
自助食堂,自助餐厅
moustache
n
小胡子
lecture
n,vi
演讲,讲课
worn
n
题目,主题
textbook
n
教科书,课本
central
adj.
中心的,中央的
concept
n
观念,概念
various
adj.
不同的
bucket
n
水桶,吊桶,提桶
roller coaster
n
过山车
weekly
adj,adv
每周
whichever
pron
无论哪一个
bubble
vi
起泡,沸腾
pirain
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A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 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 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；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；有待覆核的协定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；预付款帐户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] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会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定》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定》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定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响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〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B: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 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费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. 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 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《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 破产人产业帐户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 印尼商业财务有限公司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 《认可机构披露财务资料的最佳执行指引》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 印尼国际财务有限公司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；帐单；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 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行。