财经英语词汇大全
财经英语词汇
1.公共财政、财政政策、货币政策：public finance 、fiscal policy 、monetary policy2.扩张性或紧缩性财政政策：expansionary (loose) or contractionary (tight) fiscal policy3.通货膨胀与通货紧缩：inflation and deflation4.公共支出、公共收入：pLiblic spending 、pu blic revenue5.政府采购和转移支付：exhaustive spending and transfer spending6.公平与效率：fairness and efficiency7.个人收入所得税、企业所得税：individual income tax 、corporate income tax8.工薪税；遗产、继承、赠与税：payroll tax ；estate、inheritance、gift tax9.财产税、关税、增值税：property tax 、tariffs (customs duties) 、value-added tax10.消费税、一般消费税、特殊商品税：consumption tax 、general sales tax 、excise tax11.工资收入（就业收入）、利息收入：employment earnings 、interest income12.股息收入和资本收益：dividend income and capital gains13.应纳税所得额、豁免额、抵扣额：taxable income 、exemptions 、deductions14.社会保障法、社会保障税：the Social Security Act、social security tax15.公开市场操作、银行准备金：open market operations 、reserve requirements16.再贴现窗口：the “Discount Window”17.量化宽松、经济展望：quantitative easing 、economic outlook18.利率、税率、汇率：interest rate 、tax rate 、exchange rate19.累进税率和直线税率：progressive tax rate and flat tax rate20.边际税率、平均税率和实际税率：marginal tax rate、average tax rate、effective tax rate21.税种、税收原则、税收返还：types of Taxes 、principles of Taxation 、tax refund22.支付能力原则、受益原则：ability-to-pay principle 、benefits Principle23.管理费用、遵从成本、超额负担：administration costs、compliance costs、excess burden24.劳动供应、储蓄、实物投资：labor supply 、saving 、physical investment25.调整后总收入、纳税单位：adjusted gorss income 、taxable unit26.公债、股票市场：public debt、stock market。
财经英语词汇表
Short-Term Notes 应付票据/借款 Payable/short-term borrowings Payroll Liabilities/accrued 应付职工薪酬 salaries/salary payable Current Tax Payable 应付税款 liabilities other accrued liabilities 其他应付费用 Unearned Revenues/deferred 预收账款/递延收入/ revenues/revenues collected 未确认收入 in advance Current 长期负债的短期 Portion/installment/maturity of 到期部分 Long-Term Debt Notes payable longTerm liabilities Bonds Payable Discount on Bonds Payable Premium on Bonds Payable Common stock preferred stock equity Additional paid-in capital Retained earnings （cash/stock） Dividend Sales/sales Revenue Service revenue Cost of goods sold Advertising/Selling/Marketing Expense Administrative/General expense Depreciation Expense Amortization Expense Bad/uncollectible/doubtful Debt Expense Miscellaneous Expense income stateme nt 应付票据 long-term debt 应付债券 债券折价 债券溢价 普通股 优先股 资本公积 未分配利润 股利分配 销售收入 服务收入 销售成本 销售费用 管理费用 折旧费用 摊销费用 坏账费用 杂费 Operating expense Gross profit
财经类词汇
real value 实际价值
real wage 实际工资
realizable 可变现
realizable property 可变现财产
realizable savings 可变现的节省额
realizable value 可变现价值
realization 变现；变产
receivership 接管；接管权
receiving bank 受理银行
receiving order 接管令
reciprocal basis 互惠原则
reciprocal duty 互惠关税
reciprocity 互惠措施；互惠条件
recision of contract 撤销合约
rates receipt 差饷收据
rates relief 差饷宽减
Rates Relief Scheme 差饷宽减计划
Rating Advisor 差饷估价顾问
rating agency 评级机构
Rating and Valuation Department 差饷物业估价署
rating assessment 差饷估价
recognizance 签保；担保
recognized clearing house 认可结算所
recognized dealer of Exchange Fund bills 外汇基金票据认可交易商
recognized stock exchange 认可证券交易所
reconciliation 对帐
redeemable charge 可赎回的押记
redeemable loan capital 可赎回借贷资本
财经英语词汇大全
accrue 应累算；应计 accrued benefit 应累算利益 accrued charges 应计费用 accrued cumula ve preference share dividend应 累算的累积优先股股息 accrued expenses 应累算费用
accumulated reserve 累积储备 accumula on of surplus income累 积收益盈余 acquired assets 既得资产 acquisi on 收购；购置；取得 acquisi on cost 购置成本
acquisi on expenses 购置费用 acquisi on of 100% interest收 购全部股权 acquisi on of control 取得控制权 acquisi on of fixed assets购 置固定资产 acquisi on of shell“ 买壳” acquisi on price 收购价
adjusted profit 经调整的利润；调整后的利润 adjusted surplus 经调整的盈余额；调整后的盈余额 adjusted value 经调整的价值；调整后的价值 adjustment 调整；修订；理算〔保险〕 adjustment centre调剂中心 adjustment lag 调整过程的时间差距；调整时差
actual profit 实际利润 actual quota on 实盘；实际价位；实际报价 actual year basis按 实际年度计算 actuals 实货 actuarial inves ga on 精算调查
常见金融英语
常见金融英语
金融英语是指用于描述和交流财务和金融概念的英语词汇和短语。
在国际商务和金融领域，金融英语是一种重要的工具。
以下是一些常见的金融英语词汇：
1. Asset –资产
2. Liability –负债
3. Equity –权益
4. Revenue –收入
5. Cost –成本
6. Profit –利润
7. Interest –利息
8. Investment –投资
9. Capital –资本
10. Debt –债务
11. Bond –债券
12. Stock –股票
13. Mutual fund –共同基金
14. Exchange rate –汇率
15. Foreign exchange –外汇
16. Futures –期货
17. Options –期权
18. Hedge fund –对冲基金
19. Derivatives –衍生品
20. Credit rating –信用评级
掌握这些金融英语词汇可以帮助你更好地理解和交流金融领域的内容。
如果你希望进一步提升自己的金融英语水平，可以阅读相关书籍、参加培训课程，或者与专业人士进行交流和学习。
财经专业英语词汇大全
财经类词汇（A）A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Koreafor the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and document．申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税财经类词汇（B）B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方。
财经专业英语词汇
财经专业英语词汇re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率renewal of a loan 借款重贷renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单Renminbi Yuan [CNY] 人民币元rent 租金rent charge 租费rent record 租金记录rental income 租金收入rental index 租金指数rental return 租金收益rent-free 免租renunciation 放弃书reorganization of capital 资本重组reorganization of share capital 股本重组repaid bill 已偿付库券repayment 偿还；归还款项；退还税款repayment capability 偿债能力repayment of principal 偿还本金；还本repeated borrower 重复借贷者；重复借款人rephasing of expenditure 重新订定分期拨付开支的时间replacement cost 重置成本；更新成本；迁建费用replacement reserve 重置储备金；更新储备金replenishment of funds 补充资金repo security 回购抵押品Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 《香港证券业的运作及监察──证券业检讨委员会报告书》Report on the Financial Market Review 《金融市场检讨报告》reporting accountant 申报会计师reporting mechanism 申报机制reporting system 汇报系统representative capacity 代表身分representative of a commodity dealer 商品交易商代表representative office 代表办事处Republic National Bank of New York 美国利宝银行repurchase 购回repurchase agreement [repo] 回购协议repurchase transaction 购回交易reputed owner 据称拥有人required liquid capital 规定速动资金；规定流动资金requisite book 必需的簿册requisite voucher 必需的凭单requisition 申请书；申报表；请购单Requisition for Revenue Stamps 购买印花申请书re-registration 重新登记；重新注册reschedule of payment 重新安排付款期限rescue fund 储备金Research and Planning Division [Stock Exchange of Hong Kong Limited] 数据研究及策划科〔香港联合交易所有限公司〕resell 反售；转售reserve 储备；准备金reserve account 储备帐reserve assets 储备资产reserve balance as a percentage of government expenditure 储备结余在政府开支中所占的百分率reserve capital 后备资本reserve for bad debts 坏帐储备reserve for contingencies 意外损失储备reserve for exchange loss 汇兑损失储备reserve fund 储备金；储备基金reserve price 保留价格；最低价格reserve ratio requirement 储备比率规定reserved supplementary grant 备用追加补助金Reserves Management Department [Hong Kong Monetary Authority] 储备管理部〔香港金融管理局〕resettlement grant 转业补助金；迁置补助金resident director 本地董事residential mortgage 住宅按揭residual acceptor of foreign exchange 外汇的最后承兑人residual deficit 剩余赤字residual method 余值法residual method of valuation 余值估计法residual payment 余款；剩余付款residual supplier of foreign exchange 外汇的最后供应者residual value 剩余价值；残余价值residuary estate 剩余遗产residue 剩余额；剩余财产residue of expenditure 开支剩余额resistance line 阻力线Resource Allocation Exercise [RAE] 资源分配工作Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作resource bid 资源申请resource bureau 资源局Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕responsible director 责任董事restatement of account 重整帐目restocking 补充存货restricted auction 限制条件拍卖restricted banking licence 有限制银行牌照restricted licence bank 有限制牌照银行restricted tender 局限性投标；“围内”投标restriction notice 限制通知书restrictive endorsement 限制背书results announcement 业绩公布retail banking 零售银行业务retail business 零售业务retail client “散户”；“散客”retail dealer 零售商retail deposit 零售存款retail deposit interest rate 零售存款利率retail interest rate 零售利率retail investor “散户”投资者；个人投资者retail market 零售市场retail participation “散户”入市retail price 零售价格retail price index 零售价格指数retained business 保留业务retained earnings 留存收益retained import 留用进口货物retained profit 留存盈利retention 保留额；自留额retention money 保留金；保留款项retention ratio 自留额比率retirement scheme management category X business 退休计划管理第Ｘ类业务Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕retiring partner 退出的合伙人retiring trustee 退职受托人retrocession 转分保retrocession premium 转分保保费retrocessionaire 转分保人return 收益；回报率；报表；报税表Return of Computerized Payroll Emoluments 计算机计算薪俸表格return on assets 资产回报率Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表revaluation 重估价值；升值revaluation of rateable values 重估应课差饷租值revaluation year 重估应课差饷租值年度revenue 收入；收益；税收revenue account 收入帐revenue base 收入基数；收入基础revenue collection 征税；收取税款revenue department 税收部门；管理政府收入的部门revenue estimates 收入预算revenue from properties and investments 来自物业及投资的收入revenue measure 征税措施；收入措施revenue outturn 收入结算revenue paper 税收文件revenue policy 征税政策；收入政策revenue proposal 征税建议；税收建议；收入建议revenue shortfall 收入不足revenue stamp 税收印花revenue-earning department 赚取收入的部门revenue-generating department 带来收入的部门reversionary estate 复归产业权reversionary interest 复归权益Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》revised assessment 修订评税revised estimates 修订预算revised estimates of expenditure 修订开支预算revised estimates of revenue 修订收入预算revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计revive 回升；复苏revocable letter of credit 可撤销信用证revocation 撤销revocation of licence 撤销牌照revolving fund 周转基金；循环基金revolving letter of credit 循环信用证revote 再拨款reward 酬金right of control 控制权right of conversion into stock 兑换证券的权利right of pre-emption 优先购买权right of retainer 遗产保留权；财产保留权right of retention 保留权right to receive income from property 从财产收取入息的权利right to rescind 撤销的权利rights issue 供股〔上市方式〕；认股权发行；配售新股rights issue prospectus 供股章程ring 交易圈ring out 平仓；经纪之间期货交易相互结算rising price 价格上涨risk 风险risk adjustment 风险调整risk assets 风险资产risk assets ratio 风险资产比率risk exposure 风险承担risk management 风险管理Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》risk management system 风险管理系统；风险管理制度risk of breakage 破损险risk of non-delivery 遗失险risk of rust 舅鹣risk of shortage 短量险risk of sweat damage 潮腐险risk premium 风险溢价risk weight 风险加权数risk weighted exposure 加权风险值"risk-based" approach “以风险为依据”的方法risk-capping 限制风险roll forward 向前推展；向前滚进roll over 转仓；滚计；滚转；续期rolling forex 日转期汇rolling plan 滚动式计划；逐年延展计划rolling settlement 滚动交收round lot 交易单位；整数成批股票；“一手”round off 以整数计；四舍五入round to nil 化为零计round turn 完整交易；轧平交易round up 清盘rounded-up sub-total 化成整数的小计round-trip contract 平仓合约Royal Bank of Canada 加拿大皇家银行Royal Bank of Scotland plc 苏格兰皇家银行royalty 专营权费；专利权费；特许权使用费rule of equity 衡平法；衡平法规则Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited 《香港中央结算有限公司规则及运作程序》Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕Rules of the Exchange [Stock Exchange of Hong Kong Limited] 《交易所规则》〔香港联合交易所有限公司〕Rules on Interest Rates and Deposit Charges 《利率及存款收费规则》run on a bank 银行挤兑；银行挤提runner “驳脚”经纪；传递员running expenses 管理费用；经常费用running-down of business 缩减业务。
英语词汇—财经类
英语词汇—财经类金融词汇division of labor劳动分工commodity money 商品货币legal tender 法定货币fiat money 法定通货a medium of exchange交换媒介legal sanction法律制裁face value面值liquid assets流动资产illiquid assets非流动资产the liquidity scale 流动性指标real estate 不动产time deposit 定期存款checking accounts支票帐户demand deposit活期存款stock股票checkable deposit 支票存款money market mutual funds 货币市场互助基金negotiable order of withdrawal accounts 大额可转让提款单repurchase agreements 回购协议certificate of deposits存单bond 债券traveler’s checks 旅行支票small-denomination time deposits小额定期存款large-denomination time deposits大额定期存款bank overnight repurchase agreements 银行隔夜回购协议bank long-term repurchase agreements 银行长期回购协议thrift institutions 存款机构financial institution 金融机构commercial banks商业银行a means of payment 支付手段a store of value储藏手段a standard of value价值标准reserve 储备note 票据discount贴现circulate流通central bank 中央银行the Federal Reserve System联邦储备系统credit union 信用合作社paper currency 纸币credit creation 信用创造branch banking 银行分行制unit banking 单一银行制out of circulation 退出流通capital stock股本at par以票面价值计electronic banking电子银行banking holding company 公司银行the gold standard金本位the Federal Reserve Board 联邦储备委员会the stock market crash 股市风暴reserve ratio 准备金比率deficit 亏损roll展期wholesale批发default不履约auction拍卖collateralize担保markup价格的涨幅dealer交易员broker经纪人pension funds 养老基金face amount面值commercial paper商业票据Eurodollar欧洲美元bank acceptance draft银行承兑汇Fed fund 联邦基金treasury bills 国库券floating-rate 浮动比率fixed-rate 固定比率default risk 拖欠风险credit rating信誉级别tax collection税收money market货币市场capital market资本市场original maturity 原始到期期限surplus funds过剩基金syndication辛迪加underwrite包销，认购hedge对冲买卖、套期保值innovation到期交易spread利差principal本金swap掉期交易Eurobond market 欧洲债券市场European note欧洲票据Federal Reserve Bank (FRB)联邦储备银行unsecured credit无担保贷款fixed term time deposit定期支付存款lead bank牵头银行negotiation time deposits议付定期存款inter-bank money market银行同业货币市场medium term loan 中期贷款syndicated credit银团贷款merchant bank商业银行portfolio management 有价债券管理lease financing租赁融资issuance arrangements票据发行安排bearer note不记名票价underwriting arrangements包销安排underwriting facility承销设施floating-rate note 浮动利率票据bond holder债券持持有者London Interbank Offered Rate(LIBOR)伦敦同业优惠利率back-up credit line备用信贷额promissory note(P.N)本票；期票revolving credit 循环信用证（或revolving letter of credit）non interest-bearing reserves无息储备金interest rate controls 利率管制interest rate ceiling 利率上限interest rate floor 利率下限证券行业share, equity, stock股票、股权bond, debenture, debts债券negotiable share可流通股份convertible bond可转换债券treasury/government bond国库券/政府债券corporate bond企业债券closed-end securities investment fund 封闭式证券投资基金open-end securities investment fund 开放式证券投资基金fund manager基金经理/管理公司fund custodian bank 基金托管银行market capitalization市值p/e ratio市盈率(Price/earnings)mark-to-market市值mark urban逐日盯市clearing and settlement 清算与结算Commodity derivatives商品衍生工具financial derivatives 金融衍生工具put / call option看跌/看涨期权collateral附属担保品deposit保证金rights issue/offering 配股bonus share分红股dividend红利/股息broker/dealer 代理商；经纪人ADR美国存托凭证/存股证;(American Depository Receipt)GDR全球存托凭证/存股证;(Global Depository Receipt)retail/private investor 个人投资者；散户proprietary trading自营交易institutional investor金融机构投资者；有组织的集体投资者insider trading/dealing 内部人员的交易market manipulation 市场操纵prospectus招股说明书；章程、简章merger and acquisition收购兼并IPO 新股/初始公开发行；首次公开发售(Initial Public Offering)人力资源管理人力资源管理:(Human Resource Management, HRM)人力资源经理:( human resource manager)高级管理人员:(Executive)职业:(profession)道德标准:(ethics)操作工:(Operative employees)专家:(specialist) 外部环境:(External environment) 职位:(Posting)内部环境:(Internal environment) 政策:(Policy) 工作:(Job)人力资源认证协会:(the Human Resource Certification Institute，HRCI)企业文化:(corporate culture)目标:(mission)股东:(Shareholders)非正式组织:(informal organization) 管理多样性:(Managing diversity)跨国公司:(multinational corporation，MNC)工作分析:(Job analysis)工作说明:(job description)工作规范:(Job specification)工作分析计划表:(job analysis schedule，JAS)职位分析问卷调查法:(Management Position Description Questionnaire，MPDQ或Job analysis questionnaire，JAQ)行政秘书:(Executive secretary) 战略规划:(Strategic planning)地区服务经理助理:(Area Service Manager Assistant).人力资源计划:(Human Resource Planning，HRP)长期趋势:(long term trend)要求预测:(requirement forecast)供给预测:(Availability forecast)管理人力储备:(management inventory)裁减:(Downsizing)人力资源信息系统:(Human Resource Information System，HRIS)招聘:(recruitment)员工申请表:(Employee requisition)招聘方法:(recruitment methods)内部提升:(Internal Promotion)工作公告:(job posting)广告:(advertising)职业介绍所:(employment agency)特殊事件:(special events)实习:(internship).选择:(Selection)选择率:(selection rate)简历:(resume)标准化:(Standardization)有效性:(validity)客观性:(objectivity)规范:(Norm)录用分数线:(Recruitment fraction line)准确度:(Aiming)业务知识测试:(job knowledge tests)求职面试:(Employment interview)非结构化面试:(unstructured interview)结构化面试:(Structured interview) 小组面试:(group interview)职业兴趣测试:(Vocational interest tests)会议型面试:(board interview).培训:(training)开发:(Development)定位:(orientation) 训练:(coaching) 辅导:(Mentoring)组织变化与人力资源开发:(Human Resource Development，HRD)经营管理策略:(business games)案例研究:(Case study)会议方法:(conference method)角色扮演:(role playing)工作轮换:(job rotating)在职培训:(on-the-job training ,OJT) 媒介(Media).企业文化与组织发展企业文化:(Corporate culture)组织发展:(organization development，OD)调查反馈:(survey feedback)质量圈:(quality circles)目标管理:(management by objective，MBO)全面质量管理:(Total Quality Management，TQM)团队建设:(team building).职业计划与发展职业:(career)职业计划:(Career planning)职业道路:(career path)职业发展:(Career development)自我评价:(self-assessment)职业动机:(Career anchors).绩效评价:(Performance Appraisal，PA)小组评价:(Group appraisal)业绩评定表:(rating scales method)关键事件法:(Critical incident method) 排列法:(ranking method)平行比较法:(Paired comparison)硬性分布法:(forced distribution method)晕圈错误(halo error)宽松:(leniency)严格:(strictness)反馈:( feedback)叙述法:(Essay method) 集中趋势:(central tendency). 非经济报酬:(no financial compensation)报酬与福利报酬:(Remuneration and benefits paid)直接经济报酬:(direct financial compensation) 公平:(Equity)补偿（赔偿）金/物（compensation）外部公平:(External equity)间接经济报酬:(indirect financial compensation)内部公平:(Internal equity) 员工公平:(employee equity)小组公平:(Team equity) 工资幅度:(Range)工资水平领先者:(pay leaders)现行工资率:(Going rate)工资水平居后者:(pay followers)劳动力市场:(Labor market)工作评价:(job evaluation)排列法:(Ranking method) 评分法:(Point method) 分类法:(classification method)因素比较法:(Factor comparison method)海氏指示图表个人能力分析法:(Hay Guide Chart-profile Method)工作定价:(job pricing)工资等级:(pay grade)工资曲线:(Wage curve)员工持股计划:(employee stock ownership plan，ESOP)值班津贴:(shift differential)奖金:(Incentive compensation)分红制:(profit sharing).安全与健康的工作环境安全:(safety)频率:(frequency rate)紧张:(stress)角色冲突:(role conflict)催眠法:(hypnosis)酗酒:(alcoholism).员工和劳动关系工会:(union)地方工会:(Local union)行业工会:(craft union)产业工会:(industrial union)全国工会:(National union) 谈判组:(bargaining union)劳资谈判:(collective bargaining)仲裁:(arbitration)罢工:(strike)内部员工关系:(internal employee relations)纪律:(Discipline)纪律处分:(disciplinary action)申诉:(grievance)降职:(Demotion)调动:(transfer)晋升:(Promotion)经济类关贸总协定（WTO前身）GATT (General Agreement on Tariffs and Trade) 世界贸易组织WTO (World Trade Organization)乌拉圭回合Uruguay Round 争端解决机构dispute settlement body最惠国待遇（"正常贸易关系"）MFN（most-favored-nation) treatment《关于争端解决规则与程序的谅解》DSU (Understanding on Rules and Procedures Governing the Settlement of Disputes)《北美自由贸易协定》NAFTA (North American Free Trade Agreement) 东盟自由贸易区ASEAN Free Trade Area非配额产品quota-free products 东部和南部非洲共同市场COMESA (Common Market for Eastern and Southern Africa) 反倾销措施anti-dumping measures非生产性投资investment in non-productive projects风险管理/评估risk management/ assessment国际收支balance of international payments/ balance of payment实行国民待遇grant the national treatment to瓶颈制约"bottleneck" restrictions 可诉补贴actionable subsidy非洲、加勒比和太平洋国家集团（洛美协定）ACP (African, Caribbean and Pacific Group) 上诉机构appeal body 基础税率base tariff level国际收支条款BOP(Balance-of-payments) Provisions既定日程built-in agenda 约束水平bound level规避circumvention(欧盟）共同农业政策Common Agriculture Policy反补贴税countervailing duty 交叉报复cross retaliation海关完税价值customs values出口实绩export performance环保型技术EST(Environmentally-sound technology)出口补贴export subsidy 粮食安全food security免费搭车者(享受其他国家最惠国待遇而不进行相应减让的国家) free-rider政府采购government procurement 灰色区域措施grey area measures WTO最不发达国家高级别会议HLM (WTO High-level Meeting for LDCs) 协调制度（商品名称及编码协调制度）HS (Harmonized Commodity and Coding System) 进口许可import licensing 进口渗透import penetration最初谈判权(初谈权) INRs (Initial Negotiating Rights)知识产权IPRs (Intellectual property rights)最不发达国家LDCs (Least-developed countries)当地含量local content 市场准入market access专门的营销机构market boards (服务贸易)自然人national person国民待遇national treatment(利益的)丧失和减损nullification and impairment(争端解决)专家组panel (《农业协议》中关于反补贴的)和平条款peace clause 诸边协议plurilateral agreement生产补贴production subsidy(服务贸易)自然人流动presence of natural person消费膨胀inflated consumption慢性萧条chronic depression进口环节税import linkage tax全球配额global quota北美自由贸易区NAFTA (North American Free Trade Area)祖父条款grandfather clause国际清算international settlement贸易和投资自由化和便利化TILF (Trade and Investment Liberalization and Facilitation) 横向兼并horizontal merger 垂直兼并vertical merger垃圾融资junk financing申报制度reporting system; income declaration system市场准人的行政管理措施AAMA (Administrative Aspects of Market Access)各类费用abandonment charges废弃费用acceptance charge承兑费accrued charge应计费用activity charge账户手续费additional charge补充装料;附加费advance charge预付款after charge附加费率agreed charge协定费用(货物)all-in charge费用总数annual maintenance charge年度维修费用assortment charge分类费用assignable indirect charge可分配间接费用baling charges打包费assignment charge转让费associate charge附加费berth charge卧铺费bank service charges银行服务费booking charge售票手续费brokerage charge佣金费用cancellation charges注销费carriage charges运输费carrying charge保管费;charge for checking寄存费charge for trouble手续费charges on bills for collection代收票据手续费cleaning tank charges洗舱费collection charge托收手续费;代收票据费commission charge手续费contingency charge临时费用cover charge附加费,服务费crating charge装箱费custody charge保管费customs charges报关费customs clearing charges结关费dead charges间接费用delivery charges送货到户费deferred charges延期费;预付款;滚存[递延]费用;递延借项demurrage charges滞期费(车、船) depreciation charge折旧费departmental charge车间费用(指车间间接费用);分部费用direct charges可变费用;直接费用discharging charge卸货费用discount charge贴现费用distribution charge商业费用diversion charge变更卸货港费用dock charge入坞费,码头费double charge双倍收费exchange charge外汇[托收]手续费extra charge附加负载;附加费extra charges on heavy lifts超重货物附加费facility charge设备费financial charge财务费用,财政支出fiscal charges财务支出fixed charges固定支出,固定费用fixed debt charge确定公债费forwarding charges转运费freight charge货运费further charge追补价款handling charges装卸费hire charge(wagon)货车租费incidental charges从属[杂项,非经常性]费用incoming charge进料(费用)indirect charge间接费inspection charges检验费installation charge装机费用interim charges临时费investigation charge调查inward charges入港费joint charges联合运输费用labor charge工资费用landing charges起货费,卸货费用late charge到期货价迟延付款费left-luggage charges寄存行李费loading charges装船费用mail(carrying) charges邮递费maintenance charge维持费mileage charges按英里程计算的运费minimum charge(客货)起码价费net freight charge运费净数no charge免收费用no credit charges 不赊欠port charge港口费non-cash charges非现金支出[费用]non-recurring charge临时[非经常]费用on-line charge本航线费用operating charges运营费option charge选港费opening charge开立信用证手续费,开发信用状手续费period charge期间费用overhead charges企业一般管理费,经常开支packing charges包装费period depreciaton charge每期折旧费用prior carriage charges先付运费permanent annual charge为支付债务而按年提取的预算资金processing charge加工product charge生产费用professional charges公费remittance charge汇费rent charge地租税,租费repair charge修理[缮]费revenue charge营业支出running charge运转费selling charges销售费service charge劳务费,手续费shipping charge运送费,装船费用shunting charge调车费sleeper charges卧车费stevedoring charge卸吊费social insurance charges社会保险费special lighter charge上岸费storage charges(godown charges)仓储费；仓租stowage charges(船)理仓费sue and labor charges施救费用sundry charges杂费,杂项费用surplus charge公积[盈余]抵冲项目terminal charges装卸费,终点码头费toll charge通行税,道路税,养路费transfer charges中转费,移入成本transshipment charges中转费transport charges运输费travel charge差旅费trimming charges平舱费unloading charge卸货费valuation charge从价运费[收费] wagon detention charge货车留滞费warehouse charges仓库费without charge不计价,免费wreck removing charges清除航道费用入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead原料Materials奖金bonus工资Wage退职金Retirement allowance补贴allowance外包费用Outsourcing fee市内交通费City transport fares商务旅行Business traveling福利费welfare 员工福利Employee benefits信件；通信Correspondence税费Taxes 赁费Rent水电取暖费Water and electricity for heating costs 维护/赡养费Maintenance车辆维护费Vehicles maintenance培训费Training costs接待费Entertainment运费carriage保险费Insurance premium手续费Commission charge杂费Sundry charges 折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees主管、董事；导演Director总会计师chief accountant高级Senior营业费用Operating expenses代销手续费Consignment commission charge展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labor union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labor insurance医疗保险费Medical insurance聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost商业娱乐Business entertainment 技术转让费Technology transfer fees排污费Pollution discharge fees矿产资源补偿费Mineral resources compensation fees房产税Housing property tax 使用权税Tenure tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)印花税Stamp tax财务费用Finance charge利息支出Interest exchange 外汇损失Foreign exchange loss手续费Charge for trouble各项专门借款费用Special-borrowing cost各类货物商品：commodity/merchandise食品：eatable/foodstuff家具：Furniture 衣着类商品：Clothing merchandise出口商品：Export实用品：Utility贵重物品：valuables委托买卖品：Commissioned trade items被抛弃货物：abandoned goods空运货物：Air-borne goods货物的分配：assignment of goods特价品：Bargain goods禁制品/黑市货：black-market goods罐头：Canned goods/tinned goods生产原料：capital goods粗制品：Coarse goods/crude goods/bad article出清存货/清仓货物：clearance goods禁止进口货：Contraband goods消费品：Consumer goods/consumption goods棉制品：Cotton goods应交税的商品：customable goods损商品：Damaged goods耐久商品：durable goods危险品：Dangerous goods国货：Domestic manufacture ；domestic goods (U.S.A.)；Inland goods (U.K.) 衣料：dress-goods陶瓷/瓷器：Earthen-ware goods纺织品：Dry-goods进口货：Import/foreign goods/imported goods杂货：general merchandise /sundry goods/miscellaneous goods/general goods 花哨商品：Fancy goods高级品：high-quality goods一等品(second rate goods 二等品)：First-rate goods/first-class goods重型品：heavy goods轻质品：light goods奢侈品：Luxury goods家庭用品：Household goods/domestic article/household article易燃品：inflammable goods廉价品：low-priced goods主要商品：Major goods 制成品：Finished goods/manufactured goods/finished article半成品：Unfinished article/semi-manufactured goods/unfinished（Half-finished）goods体积货物：Measurement goods不耐久货品：Perishable goods高级品：Quality goods/superior article/valuable merchandise加工品：processed goods衣料/论件商品：piece-goods零售商品：Retail goods 批发商品：wholesale goods抢救货/剩余物资/换代货：Salvage goods绢制品/纺织品：silk goods/soft goods体育用品：Sporting goods季节性货品：seasonal goods缺货：shortage of goods代用品：substitute goods标准货/正牌货：Standard goods/standard merchandise必需商品/纤维制品：staple goods战略物资：Strategic goods供应商品：supply of goods战争物资：war goods已售货品：Sold goods退货商品：reshipped goods/returned merchandise剩货/存货：Unsold goods 毛织品：woolen goods酒类：wet goods销货收入：Goods earnings货物的运送：goods traffic完税商品：dutiable article礼品：Gift article工艺品/特种商品：fancy article化妆品：Toilet article二手货：secondhand article/used article扣留品/查封货：Seized article陈列品：shop soiled article有竞争力商品：Competing article有用物品：useful article有害物品：Hazardous article已通(海)关商品：Approved merchandise未准通(海)关商品：unapproved merchandise货车/火车：Merchandise train 货主不明的货物：unclaimed merchandise商品贸易：Merchandise trade商品的分配：commodities allocation囤积货品：Commodity corner商品买卖介绍人/商品经纪人：Commodity broker货物买卖经纪人：Goods trade brokers 商品美金(美)：Commodity dollar物品集散、批发中心：Commodity distribution and center商业汇票：commodity draft 商品交易所：Commodity exchange商品市场价格：Commodity market/commodity prices商品（实物）货币(美)：commodity money日用品/必需品：Daily commodity 必需品：essential commodity易销商品/适销品：Marketable commodity易腐品/保管困难的商品：perishable commodity重要商品：Vital commodity主要物品/重要产品：shortage of commodities产品陈列馆：Product gallery 农作物：crop 农产品：produce 生产领域：Produce of fields工业产品：industrial products智力产品：Intellectual products海产品：marine products天然产品：Natural products副产品：residual products。
财经词汇
1. 出租车起步价flag down fare2. 法定准备金率required reserve ratio3. 实体经济real economy 虚拟经济fictitious economy4. 反盗版anti-piracy 知识产权intellectual property rights5. 出口退税tax rebates 人民币升值the yuan’s appreciation6. 信贷紧缩credit crunch 次贷危机subprime mortgage rate 最优惠贷款利率prime rate7. 翻盖手机flip/clamshell 滑盖手机slide phone 直板手机bar phone8. 经济适用房economically affordable house9. 安居工程housing project for low-income urban residents10 .住房保障制度housing security system11. 大宗交易系统block trading system 竞价交易系统bid trading system12. 暴利税windfall tax13. 整容手术cosmetic surgery (face –lifting)14. 双眼皮手术double eyelid operation 鼻子手术nose job15. 从紧的货币政策tight monetary policy16. 宽松的货币政策easy monetary policy17. 审慎的财政政策prudent fiscal policy18. 油价飙升oil prices surge19. 原油价飙升crude oil prices surge20. 石油输出国组织organization of the petroleum exporting countries(OPEC)21. 原油储备crude oil stockpiles22. 轻质原油light sweet crude23. 使人均GDP翻两番to quadruple per capita GDP24. 股权收购、股权投资stake purchase ; take stakes25. 世界巡演worldwide tour 复出巡演comeback tour26. 个体工商户self—employed people27. 房屋中介letting agent 保险经纪人insurance agent 地产经纪人estate agent28. 直销direct selling 传销pyramid selling29. 漫游费roaming fee 单向收费one -way charge 来电免费业务free incoming calls30. 吃回扣to take/receive/get kickback31. 洗钱money laundering32. 透支overdraft33. 股市牛年bullish year34. 上市子公司listed subsidiary35. 海关税收customs revenue36. 税收减免tax break37. 二流货的cut—rate38. 高端产品high end product39. 货币升值revaluation40. 跳槽job—popping41. 大片blockbuster42. 货币经纪人money broker43. 起征点cutoff point44. 暴发户；新贵upstart45. 养老保险endowment insurance46. 解雇金severance pay47. 勾销债款write off48. 高峰期peak season49. 职员总数headcount50. 买入股票buy into51. 出境游outbound travel52. 逃税tax evasion53. 公开募款initial public offering54. 新闻专线newswire55. 衰退downturn56. 由…推出bow out57. 便携式游戏机PSP58. 负有责任的accountable59. 精炼厂，炼油厂refinery60. 杀手hit man61. 官方证明书clearance62. 家禽流行病epizonntic63. 辞职；下台step down64. 门户网站portal65. 小轿车sedan66. 战略石油储备strategic petroleum reserve67. 半导体semiconductor68. 基准点，衡量标准benchmark69. 出口补贴export subsidy70. 对…不太重视play down71. 记账卡，签帐卡charge card72. 反托拉斯anti—trust73. 资产负债表balance sheet74. 最佳位置最佳时期sweet spot75. 货存，库存量inventory76. 集体诉讼class action77. 反倾销antidumping78. 不足，赤字，差额shortfall79. 美国联邦储备系统Federal Reserve80. 资本净值net worth81. 汇丰银行HSBC82. 国际货币基金组织IMF83. 财务欺诈accounting fraud84. 国际套利资本hot money。
经济类英语专业词汇汇总
经济类英语专业词汇汇总1. GDP (Gross Domestic Product) - 国内生产总值2. Inflation - 通货膨胀3. Deflation - 通货紧缩4. Unemployment rate - 失业率5. Consumer Price Index (CPI) - 居民消费价格指数6. Interest rate - 利率7. Exchange rate - 汇率8. Balance of trade - 贸易差额9. Stock market - 股市10. Bond market - 债券市场11. Fiscal policy - 财政政策12. Monetary policy - 货币政策13. Supply and demand - 供求关系14. Economic growth - 经济增长15. Recession - 经济衰退16. Depression - 经济萧条17. Entrepreneurship - 创业精神18. Capitalism - 资本主义19. Socialism - 社会主义20. Market economy - 市场经济21. Planned economy - 计划经济22. Globalization - 全球化23. Tariff - 关税24. Subsidy - 补贴25. Monopoly - 垄断26. Oligopoly - 寡头垄断27. Economic inequality - 经济不平等28. Economic development - 经济发展29. Foreign direct investment (FDI) - 外商直接投资30. Macroeconomics - 宏观经济学31. Microeconomics - 微观经济学32. Economic indicators - 经济指标34. Net exports - 净出口35. Gross profit - 毛利润36. Free trade - 自由贸易37. Market equilibrium - 市场均衡38. Demand curve - 需求曲线39. Supply curve - 供给曲线。
财经英语词汇表详解
Aaccount n.账户缩写：a/c。
joint account 联名账户（3～5人，一般在夫妻、合伙人、贸易、买卖双方中使用）account day/date 结算日，交割日，清算日（也可表示为settlement/delivery day）accountant n.会计。
（美）注会：CPA=Certified Public Accountant）（英）特许会计师CA=Charted Accountant）across-the-board adj./adv. 全面（overall，general）例：an across-the-board price fallacquisition n. 收购merger：兼并M&A（Mergers and Acquisitions）：并购。
并购的三种形式：①控股：A+B=A+B（acquisition）；②吞并：A+B=A（merger）；③合并：A+B=C（consolidation，combination）advance ① n.预支，预付款② v.（工资、物价）上涨③ v./n. 放款after-tax 税后before-tax：税前aggregate adj.总计的；v. & n.总计aggregation：混业；segregation：分业amortize v.分期偿还。
(installment：n.分期付款)antidumping n.反倾销。
antidumping duty：反倾销税（关税一般用duty）。
反倾销手段：提高关税，控制进口，向对方倾销等anti-money laundering：反洗钱anti-inflation：反通胀anti-acquisition：反收购appreciate v.增值（常指货币）currency appreciation 货币升值appropriate v.拨款，挪用to appropriate government fund 挪用公款arbitrage n.套利（通过至少两个金融市场同一商品的价格、风险、汇率等不同来得利）。
财经英语
一、专业词汇中翻英1、贸易制裁：trade sanction2、财产税：property tax3、投资回报：investment return4、独立审计：independent auditor5、成本会计：cost accounting6、抵押贷款：mortgage loan7、保险费：insurance premium8、内部审计：internal auditing9、人头税：head tax 10、期货市场：futures market11、证券市场：the stock market 12、牛市：bulls market13、远期汇票：time draft二、专业词汇英译汉1、bad debt expense：坏账费用2、web based business：网上生意3、credit rating：信用评级4、junk bond ：垃圾债券5、yield rate：收益率6、accepting bank：承兑行7、NASDAQ composite：纳斯达克综合指数 8、insurance coverage：险种9、income before tax：税前收入 10、cash flow statement：现金流量表11、negotiable instrument：可转让票据 12、real estate：房地产，不动产13、accounting standard：会计准则 14、risk management：风险管理15、compparative advantage：相对优势三、判断对错1、Financial markets can be classified into money the market and the capital marketaccording to the maturity of financial claims traded.( T )2、Time draft requires the bank to pay at a particular future time.( T )3、Car insurance is a kind of property and casualty insurance.( T )4、Long-term security normally sells at higher rates than treasure bill.( T )5、Tariff compel customer to spend more money for imported goods.( T )四、选择题1、The term “excess liquidity” means( A )A流动性过剩 B流动性不足 C流动性偏好 D流动性黑洞2、（ A ）are financial markets for the buying and selling of long-term debt orequity-backed securities.A、Capital marketB、Money marketC、Insurance marketD、Bonds market3、General speaking,( B )will yield more investment return.A、current depositeB、fixed deposite4、( D )has the highest liquidity.A、Real eatateB、StockC、Long-term bondsD、Cash5、（ A ）means share price rising.A、BullB、Bear（一）简历MINGJU FENGRoom 107 Building CYuxi Normal University,Yuxi 653100(0877)6127078Email:1098133239@ObjectiveTo obtain an accounting jobEducation2011.9—2015.7 Dept.of Financial management, Graduate School of Yuxi Normal UniversityAcademic Main CoursesBasic AccountingManagement ScienceStatisticsPolitical EconomicsWestern EconomicsFinancial Management,Financial AccountingCost AccountingElectronic CommerceAccounting Simulated TrainingFinancial Software TutorialComputer AbilitiesSkilled in use of the database, and access to the computer test "access" level two certificateEnglish SkillsHave a good command of both spoken and written English .Past CET-4:414 Scholarships and Awards2011.11 National Second Level Chinese Certificate2011.12 Two National Grants2013.4 Students Venture Competition the first prize at school2013.12To obtain a National GrantsQualificationsGeneral business knowledge relating to financial, Have a passion for the Internet, and an abundance of common senseWith registered certificate of qualified accountingApplication Form for Import/Export of Personal EffectsApplicant’s Name__________________ Status___________________ Nationality________________________ Dept.____________________ Rank______________________ Identity Card NO.________________________ Add.&Tel.No.in P.R.C___________________________________________________________ I hereby apply for import/export of Entry/Exit port______________ The following personal effects:。
财经类英语词汇每日十词
财经类英语词汇每日十词holding cost 储存成本，置存成本或称carrying cost。
指存货在仓库储存过程中所发生的成本。
例如，占用资金应付利息、损坏、变质、丢失、陈旧、y报废等损失。
根据典型调查表明，储存成本约占存货价值的26%，其中占用资金应付利息占15%，存储费占3%，损失和陈旧等损失占7%，保险费占1%。
holding gain or loss 资产置存损益在某一会计期内所拥有的一项资产，其期初价格和期末价格之间的差异。
根据传统(历史成本)会计制度，置存损益在未实现之前通常不反映于会计报表，已实现的置存损益虽然包括在会计报表内，但并不在会计报表中列为一个单独的项目，因此无法了解此项会计数据。
在编制现时成本会计报表的情况下，则需要单独反映资产置存损益。
其中包括已实现资产置存损益和未实现资产置存损益。
holding period 置存期指资产的置存日期。
资产的置存日期曾是计征美国联邦所得税的一项重要因素。
企业从事的证券交易是否属于虚抛虚售(washtransaction)，企业固定资产处理的销售收益是否应视为资本收益(capital gain)，均决定于资产置存日期的长短。
home country 原籍国，宗主国指跨国公司的总公司所属的国家。
与所在国或东道国(host country)的词义相对照。
home currency 本国货币或称报告货币(reporting currency)。
指跨国公司总公司所在国的货币。
home currency transaction 本国货币经济业务，本国货币业务指跨国公司以本国货币结算的经济业务。
由于不需要进行外币结算，其会计账务处理比较简单。
与外币业务(foreigncurrency transaction)的词义相对照。
home office 总部，总店即head office。
honor 承付，承兑指支票或汇票的承付或承兑。
与拒付(dishonor)的词义相对照。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
英语财经类词汇
英语财经类词汇Abandoned Assets 报废资产Abatement 折扣，减税Abnormal Depreciation 特别折旧Above Par 高于票面价值absentee payroll 员工缺勤费Absolute Advantage/Cost 绝对优势/成本Absorbed Cost 已吸收成本Absorption 费用/成本的分摊Abstinence 节制Abuse of Trust 不顾信用Accelerated Depreciation 加速折旧Acceptance 承兑，认付Acceptance Bill/Commission 承兑票据/手续费 Acceptance House 承兑行Accepting Bank 承兑银行Account Balance 帐户结余/余额Accountability 会计责任，承担责任Accounting Year 会计年度Accrued Assets 应计资产Accrued Expense 应付费用Accrued Income 应付收益Accumulated Amount 累积款额Acquisition (公司对公司的)收购Act of God/Nature 天灾Act of Honour 代兑退票active capital 活动资本／流动资本Active Circulation 货币流通额Active Demand 需求甚殷/畅销Active Market 交投畅旺市场/股票Active Trade Balance 贸易顺差actuary （保险）精算师ACU (Asian Currency Unit) 亚元单位Ad Valorem Duty 按价税、从价税Added Value 增值Added-Value Tax (Value-added Tax) 增值税 Additional Registration Fees 额外注册费Additional Tax 附加税Adjudication of Bankruptcy 宣布破产Admitted Assets 有价值资产、有清算价值资产 Advance Capital/Bill 预付资本/预付单Adventure 投机性商业活动Adverse Balance of Payment 支付逆差Adverse Balance of Trade 贸易逆差Advisory Committee 顾问委员会/咨询委员会Affiliate 附属公司/分行AFTA (Asean Free Trade Area) 亚细安自由贸易区After Sales Service 售后服务Aggregate Demand/Supply 总需求/总供应AGM (Annual General Meeting) 股东常年大会AIS (Approved International Shipping Entreprise Scheme) 特准国际船运企业计划 AIT (Approved International Trader Scheme) 特准国际贸易商证书Allocation (资金的)分配，拨款angel fund 协创基金Annual Audit 年度审计annual premium 常年保费Annual Report 常年报告书anti-dumping duty 反倾销税AOT (Approved Oil Trader Scheme) 特准石油交易商证书APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛Appropriation Act/Budget 拨款法案/预算案Approved Fund Manager 核准基金经理Approved Securities Companies 特准证券公司arbitrage 套汇Arbitration of Exchange 汇率的裁定Arrears 拖欠数额Asian NIEs 亚洲新兴工业经济体Ask Price 卖价ASSET Card 电子查间系统卡asset securitization 资产证券化asset-backed notes 资产保证票据Assets Taxes 资产税ATC (Authorised trading Centre) 授权交易站Autonomous Agency, AA 自主机关Back Tax 退缴税Back to Back L/C 背对背信用证backwardation （期货）倒价Bad Debts 呆帐Balance 差额平衡;结算Balance Account 结帐Balance Budget/Economy 平衡预算/经济Balance of Financial/Revenue and Expenditure 财政收支平衡Balance of Interest 利益均衡Balance of International Indebtedness 国际借贷差额Balance of International Payment 国际收支平衡/差额Balance of Payment Deficit 收支逆差Balance of Payment Surplus 收支顺差Balance of Trade (对外)贸易差额Balance Sheet 资产与负债表bancassurance 银行保险Bank Clearing 票据交换Bank for International Settlement (BIS) 国际结算银行 Bank Stock/Year 银行资本/年度Bankers' Acceptance 银行承兑Barrier (贸易)壁垒Barter Trade 易货贸易/物物交换base rate 基本利率Base/Base Year (指数的)基准/基准年basis point 基点basket of currencies 货币组合／篮子货币Bear Market 熊市Before Tax (Pre-tax) 扣税前Betterment 固定资产之改良、改良投资、修缮经费Betting Taxes 赌博税BHQ (Business HeadQuarter) 商业总部Bid Price 买价Bilateral Trade 双边贸易Black Rate/Black Market Price 黑市价Block Vote Allocation System 整笔拨款制度Blue Chip (Share) 蓝筹股Blue Chip investment 蓝筹股投资/稳健投资blue chip stock 蓝筹股Board of directors 董事会Bond 债券Bond 债券bonus rate 红利率Bonus Share 红股Book Closure Date 股票过名/注册截止日期book-building 账面确定book-to-bill ratio 订货与出货比值Boomflation 繁荣通膨Booming/Boom 景气/繁荣Boomlet 小景气/短暂繁荣Boutique Fund Manager 小型基金管理公司Brain-Intensive Industries 智力密集工业Brent Crude Oil Futures 北海原油期货Bridging Loan Programme 过渡性贷款计划bubble company 虚设公司bucket shop 非法经纪公司bucketing 对敲Budget Accounts 预算账户Budget Act 预算法案Budget Allocation 预算拨款Budget Allotment 预算分配Budget Appropriation 预算拨款Budget Enforcement 预算执行Budget for Annual Expenditure 岁出预算Budget for Annual Revenue 岁入预算budget item 预算项目budget outlays 预算支出budget receipt 预算收入budgetary control 预算管制budgetary innovation 财政预算新措施budgetary management 处理收支预算的方法Budgeting 预算编制Budgeting For Results, BFR 目标预算编制Bull Market 牛市Business Enterprise/Entity 工商企业Business Expectation 商业展望Business Income Tax 营业所得税Buying rate 买入汇率call option 认购期权call price 认购价格call warrant 认购凭单Capacity 能力/生产能力/设备能力Capital Account 资本帐户capital adequacy ratio 资本足够率capital adequacy ratio 资本足够率Capital and Labour 资本与劳工Capital and Liabilities Ratio 资本负债比率Capital Budget 资本预算Capital Consumption 资本消耗Capital Deficit 资本赤字Capital Expenditure/Expenses 资本开支/费用Capital Exporting and Recipient Country 资本输出国和资本接受国 Capital Gains Tax 资本收益税Capital Grants 资本拨款capital guaranteed 资本保证Capital Intensive 资本密集Capital Market 资本市场(指中长期借贷市场)capital protected 资本保障Capital Revenue 资本收入Capitalisation 市值capped FRN 具上限浮息票据Carry Back of Losses 移前扣减亏损Cash Budget 现金预算Cash Market 现金市场cash value （保险）现金价值CBO/CLO (collateralised bond obligation) 抵押保证债券Central Depository Pte Ltd (CDP) 中央托收公司Central Limit Order Book (CLOB) 自动撮合国际股市CEO 总裁CEPT 有效普惠关税cess 餐馆与酒店税charge card 赊账卡Chartered Bank 特许银行classified loan 有问题贷款close a position 平仓close-end fund 固额基金Closing Price 闭市价CNN 电视电缆新闻网(简称电缆新闻网)Commodity Tax 商品税Comparative Advantage 相对优势Comparative Costs 比较成本Complete Plant 成套设备Composite Demand 综合性需求Concession 优惠/特惠Concessional loan/terms 特惠贷款/条件Consolidated Account 综合帐目Consolidated Profit/Loss 综合盈利/亏损(综合损益表)Consolidated Tax 综合税Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳 Consumption Tax 消费税contango （期货）顺价、溢价Contra Trade 对敲交易contract manufacturer 合同制造商Conversion Price 转换价Convertible Loan Stock 可转换债券Corporate and Personal Income Taxes 公司及个人所得税Corporate Communications 企业通讯Corporate Planning 企业策划Corporate Services 企业服务Cost Efficiency 成本效率Cost Inflation 成本性通货膨胀Counter Tariff 对抗关税Counter Trade 对销贸易covered warrant 备兑凭单CPF Cashier's Order 公积金本票CPF Contribution Rate 公积金缴交率CPF Investment Scheme 公积金投资计划CPF Minimum Sum 公积金最低存款计划credit default swaps 信贷违约风险掉换credit-linked notes 信用风险联结票据critical year 替换期currency option 货币期权currency swap 货币掉期Current Account 经常项目/国际收支账目/往来户头 Current Expenditure 经常开支Current Liabilities 流动负债Current Year 本年度Customs and Excise Taxes 关税及国产税cut margin 斩仓De Facto Company 事实上的公司Dealer 交易员death benefit （保险）死亡利益debit card 转账卡Debt Relief 债务免除Debt Servicing 债务偿还事务、债务还本付息Deed of Mortgage/Property 抵押契约/财产转让契约 Deed Tax 契据税deflation 通货紧缩Deflation/Policy 通贷紧缩/政策Deflator 缩减指数demand draft 即期汇票Demand-pulled inflation 需求引发的通膨Dependant's Protection Scheme 家属保障计划Depreciable Assets 应折旧资产Depreciated Currency 贬值货币deputy president （银行）副行长derivative market 衍生金融工具市场derivative product 衍生产品／工具Development Financing 发展集资Development Fund 发展基金Development Tax 发展税Diesel Tax 柴油税Diminishing Returns 报酬递减discount rate 贴现率discretionary fund 自主基金dividend 股息Dividend 股息Dividend Yield 周息率dollar-cost averaging 成本平均法domestic exports 国内出口domino theory 骨牌理论doubtful （贷款等级）可疑DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议 dual currency bond 双重货币债券dumping 倾销Duties on Cigarettes and Tobacco 香烟与烟草税EAEC (East Asia Economic Caucus) 东亚经济核心论坛early withdrawal penalty 提早取款罚金Earnings Per Share (EPS) 每股盈利Economic Grouping 经济集团Economy of Scale 规模经济(指大规模企业经营的经济效益)Education Scheme 教育计划Edusave Account 教育储蓄计划户头effective exchange rate 有效汇率EGM (Extraordinary General Meeting) (公司)股东特别大会Electronic Share Application (ESA) 认购新股电子服务employee share optiong scheme 雇员认股计划EMS (European Monetary System) 欧洲货币体系endowment policy 储蓄保险Entertainments Duty 娱乐税Entrepreneur 企业家Equilibrium of Balance of Payment 国际收支平衡Equity 资本/股本/资产净值Equity Capital 资本/股本Equity Earning 股本盈利Equity Financing 售股集资equity-accounting 权益会计Equity/Direct Investment 股本投资/直接投资Ergonomics 人才经济学/人类工程学ERS 经济重组股票Estate Duty 遗产税eurodollar （利率）欧洲美元euromark （利率）欧洲马克Euromart/European Market 欧洲共市euroyen （利率）欧洲日元ex-right 除权Exchange Tax 外汇税exchange traded fund 挂牌基金Exchequer 国库/财源Exchequer 英国财政部excise duty 国产税Excise Duty/Tax 国产税/货物税/特许权税executive vice president （银行）执行副总裁Exempt 豁免Exempt from Tax 免税Exemption 豁免缴税Exercise Price 转换价existing rent 现有租金Expansion Broad-based 全面性扩展Expenditure on Manpower 人力开支Expenditure Tax 支出税External Assets 国外资产External Linkage 对外联系Extra Duty 特别税Extraordinary Budget 额外预算Extraordinary Expenditure 额外支出Extraordinary Expenses 额外经费Face Value 面值Factors of Production 生产要素Factory Tax 出厂税/制造税Favourable Balance 顺差Favourable Balance of Trade 贸易顺差feeder fund 支线基金fidelity bond 忠诚债券Final Balance 最后结余、最后余额Final Budget 核定预算Final Dividend 年终股息Financial and Business Services 金融与专业服务financial engineering 财务工程Financial Year 财政年Financing 集资Fines and Forfeitures 罚款及没收物Fiscal Levy 财政税收fiscal policy 财政政策Fiscal Policy 财政政策Fiscal Year 财政年度Fixed Assets System (FAST) 固定资产制度Fixed Price Share 定价股fixed rate 定息Flexible Wage System 灵活工资制度Floating exchange rate 浮动汇率floating rate loan 浮息贷款floating rate note 浮息票据FOMC (Federal Open Market Committee) 联邦公开市场委员会Foreign Share 海外股forward 远期Free Depreciation (投资优待)自由折旧Full Bank 全面银行Full Employment 全民就业Full-Imputation System 全面归原税制Futures 期贷galloping inflation 恶性通货膨胀GATT 关税与贸易总协定(简称关贸总协定)gazetted tourist hotels 登记酒店GDP 国内生产总值GDP Deflator 国内生产总值缩减指数GDP Per Capita 国内人均产值/(按人口平均计算的国内生产总值) gearing ratio 资本与负债比率General Income Tax 一般所得税General Tariff 普通税制/单一税率General Trading 一般贸易Generalized Inflation 全面通膨Gensaki 日本短期货币市场GNP 国民生产总值GNP Per Capita 国民人均产值(按人口平均计算的国民生产总值) Goods and Services Tax (GST) 货物与服务税(简称消费税)goodwill amortisation 商誉摊销GOP (Gross Overall Profit) 总盈利额Grants-In-Aid (GIA) 援助津贴、辅助金Group Relief 集体估税扣税growth bonus （保险）期终额外红利Growth Dividends 增长分红Growth Triangle 成长三角GSP (Generalized System of Preferences) 普遍优惠制(普惠制) GST 消费税GST Assistance Measures 消费税援助措施GST Assistance Package 消费税援助配套GST Credits 消费税补贴GST Offset Package 消费税抵消配套Guidelines for Property Funds 房地产基金准则haircut （证券）估值折扣Hard Cash 现金Hard Currency 硬货币Hard Money 硬币/铸币hard money 硬货币、强势货币heading （税务）税目Heavy Duty 重关税heavy market 呆滞市场Heavy Tax 重税hedge 对冲hedge fund 对冲基金Hedge/Hedging/Hedgeable (商品，期货的)对冲买卖、套期保值、可套期保值 Hidden Tax 间接税Hire Purchase Act 租购法令Home Protection Scheme 家庭保障计划hort cover 盖盘Hot Money/Bad Money/Refugee Money 热钱或游资Hyperinflation 恶性通货膨胀Hypermarket 巨型超级市场I/E (Import-Export) 进出口Impersonal Tax 间接税Import Surtax 进口附加税Imputation System 估算制度in the money 赚钱in-and-out trader 投机者incidence of tax 最终纳税者Income and Expenditure Account 收支账income bonus （保险）月利Income from Royalties 专利权收益Income Tax 所得税Income Tax Allowance 所得税免税额Indefeasible Rights of Use 不能废除／不能使之无效的使用权indicative price 预示价Indirect Tax 间接税Infant Industry (需要保护的)新生工业Initial Public Offering (IPO) 公开售股计划Inland Duty 内地税Inland Revenue 国内税收Input Tax 源头消费税input tax 进项税Insider Trading 局内人交易interbank market 银行同业市场interbank rate 银行同业拆息率interest margin 利差幅度interest rate swap 利率掉期Interim Dividend 年中/中期股息Interim Results 中期业绩Internal Tax 国内税Invest Singapore 投资新加坡investment grade bond 投资级别债券Investment Incentive 投资奖励Investment Surcharge 投资收入附加税investment-linked product 投资联结产品IPO 首次公开售股计划Issued Capital 发出股本JGB (Japan Government Bonds) 日本国债jobber 证券交易商／中间商jobber trade 当日平仓交易Judicial Act 诉讼Judicial Person 法人junior bond 次级债券junk bond 垃圾债券／高风险债券JV (Joint Venture) 合资经营/联营kerb dealing 场外交易kerb market 场外市场kerbstone broker 场外经纪人Key Currency (国际)主要货币Key Industry 主要工业Know-how 技术/知识Know-how Deal 技术交易Knowledge Industry 知识产业Labour and Capital 劳资双方Labour-intensive 劳工密集Labour-saving 节省劳力Laissez-faire Policy 自由放任政策Land Bank 土地银行Land Bank (政府、公司等)所拥有的土地Land-intensive 土地密集Lead manager 主理银行lead manager 牵头经理lead underwriter 主要包销商Legacy Duty 遗产税Legal Budget 法定预算Legal Capital 法定股本Lending Rate 贷款利率letter of credit 信用证leverage foreign exchange trading 杠杆外汇交易 levy taxes 税收LIBOR 伦敦银行同业拆息率Licences and Permits 执照及准证License System 许可证制度License Tax 执照费Licensing 颂发专利证/许可证、许可证贸易limited period premium 限期保费Liquid Capital 流动资本Liquid Liabilities 流动负债Liquid Reserve 流动储备金Liquidity 周转、流动账、清偿能力Liquidity Ratio 周转率、流动比率Listed Companies 挂牌公司listed company 上市公司Loan Stock 债券Loan Syndication 财团贷款Local (Simex) (新加坡国际金融交易所)个人会员Local Enterprise Financing Scheme,LEFS 本地企业融资计划 Local Shares 本地股locals （交易所）个人会员long position 买空盘口loss （贷款等级）全损Loss and Gain 损益Loyalty Shares 忠诚股Luxury Tax 奢侈品税Mainboard 第一级股市maintenance call 追缴维持保证金maintenance margin 维持保证金Management Accounting System (MAS) 管理会计制度Margin 按金/保证金margin （外汇）保证金Margin Buying 交保证金的买空margin call 补仓margin out 平仓Margin Trading 按金交易margin trading 保证金交易Marginal Profit 边际利润Marginal Propensity to Invest/Save 边际投资/储蓄倾向Marginal Return/Revenue 边际盈利/收入Maritime Centre 海事申心Market Capitalization 市值Market Discount Rate 市场贴现率market maker 市场制造者／市场经营者market-maker system／market-making system 市场作价制度 MAS 新加坡金融管理局MediShield 健保双全计划merchant bank 证券银行MFA (Multi-fabre Agreement) 多种纤维协定MFN (Most Favoured Nation) 最惠国MFNC (Most Favoured Nation Clause) 最惠国待遇条款Mini Crisis/Mini Recession 小危机/轻微衰退MNCs 跨国公司MOD (Million Gallons Per Day) 每天百万加仑Monetary Policy 货币政策monetary policy 货币政策money broker 货币经纪money laundering 洗黑钱Money Market 货币市场/短期藉贷市场MoneySENSE 存钱有方、理财有道Monthly Variable Component 每月可变动工资制Mortgage Reducing Term policy 抵押递减保险计划Movable (Property)/Movables 动产moving average 移动平均mutual offset system 互相对销系统NAFTA (North America Free Trade Area) 北美自由贸易区 National Currency 本国货币National Debt 国债National Economic Budget 国民经济预算National Income 国民收入National Income (in Real Terms) 国民实际收入National Revenue 国家税收/政府岁入near money 准货币／近似货币nearby month 近期Negative Growth 贸增长Net Balance of Trade 贸易净差额Net Earnings Per Share 每股净利Net National Product (NNP) 国民生产净值Net Tangible Assets 有形资产净额Net Tangible Assets Per Share 每股净有形资产值New Singapore Share (NSS) 新新加坡股票（新新股票） NIE 新兴工业经济体NODX 非石油国内出口Nominal Amount 面额Nominal Capital 名义资本Nominal Earnings/Yield 名义收益Nominal exchange rate 名义汇率Nominal Expenditure 名义支出Nominal Income 名义收入Nominal Wage 名义工资nominee 委托人Nominee Company 托管公司nominee company 委托公司non-perfroming loans 不良贷款Non-Residential Properties Scheme 非住宅房地产计划 non-tariff-barrier 非关税璧垒Non-tradable goods 不可贸易品not negotiable 不可转让NS Bonus 国民服役花红OB／OS Index 超买超卖指数Odd Lot 散股odd lot 零星股／散股OECD 经济合作及发展组织(简称经合组织)OEM 原件器材制造商off-balance-sheet 资产负债表外项目Offshore Bank 岸外银行Offshore Banking 岸外银行业Offshore Loan 岸外贷款OHQ Status 营业总部证书Oil Royalty 石油开采税One-tier System 单一公司税制度OPEC 石油输出国组织(简称油盟)open account format 赊账形式open-end fund 不定额基金operating expense 经常开支operating income 经常收入Opportunity Cost 机会成本Opportunity Fund 进取基金Optimization 最佳效益option 期权Option 选择权、期权Ordinary Shares 普通股Other Operating Expenditure (OOE) 其他行政开支Outlay 总支出/全国消费投资总额Outlay Tax 消费税output tax 销项税Output Tax 支出消费税Over Subscribed 超额认购over-the-counter trading （证券）场外交易overdraft 透支Overheating in The Economy 经济过热Paid-up Capital 缴足资本par 面值Par Value 票面值Par Value 面值participating policy 参与分享投资利益的保单passed （贷款等级）一级贷款Patent Law 专利法payable 应付账款PAYE (Pay as You Earn) 所得税预扣制计划Payroll Tax 薪金税pegged 挂钩Pensions 养老金Pensions Expenditure 退休金开支Per Capita 按人口平均计算、人均perpetual preference shares 永久优先股Personal Income Tax 个人所得税Personal Tax 个人税policy loan 保单贷款Poll Tax 人头税portable medical benefits scheme 可转移医药福利计划portfolio （投资）组合Position 盘口Post Secondary Education Account 中学后延续教育户头posted rents 租金时价Preference Shares 优先股premium 保费（保险）／溢价Prepaid Tax 预付税款president （银行）行长Pretax 扣税前的Price-earnings Ratio 本益比primary dealer 主要交易商primary market 发售市场Private Placement 私下售股producer price index 生产物价指数Profit Taking 套利profit taking 套利Progress Package 增长配套Progressive Income Tax 累进所得税Progressive Tax 累进税/累进税制Property Tax rebate 产业税回扣Property Tax Refund on Vacant Residential Buildings Undergoing Works 退还产业税予正在进行装修工程的空置住宅proprietary trader 专属交易员Prospectus 发股计划书prospectus 招股书／售股计划书proxy 代理人／代表权proxy form 代表委任书Public Communications 公共传播Public Company 挂牌公司Public Transport Fund 公共交通基金put warrant 可卖回凭单Quality Market 重质量的市场Quota 限额、配额、固打Quota System 配额制(国际货币基金会各国配额) Quoted Company/Corporation 挂牌公司/上市公司 Quoted Securities/Shares 挂牌证券/股票R&D (Research and Development) 研究与发展Rated Tax 定率税Rates 收费率、保险收费率Re-export 转口Ready Market 现货市场receivables 应收账款Recession 经济衰退Recurrent Cost/Appropriation 经常成本/经常拨款 Recurrent Expenditure 经常开支Recurrent Revenue 经常收入recurring cost 经常成本recurring income 经常收入red chip stock 红筹股Registration Tax 注册税Regressive taxation 递减税制regular premium policy 定期保费保单regular savings plan 定期储蓄计划Reimbursement 偿还reinsurance 再保险／分保／转保REIT 房地产投资信托Remisier 取佣经纪reserve currency 储备货币reserve requirement 储备要求resistancelevel 阻力位Restricted Bank 限制银行return on eqiuty (ROE) 股本回报Revenue Duty/Tax 收入关税/财政关税Reverse Income Tax 低收入补助费Revised Budget 修订预算Rights Issue 附加股Rights Issue 附加股Road Tax 路税roll-on roll-off vessel 滚装船Royalty 专利税RSI (Relative Strength Index) 强弱势指数rules of origin 原产地规则Running Account 流水帐running cost 运作成本SAVE (Save as You Earn) 边赚边储计划scalper 薄利投机者（通常不在市场逗留超过一天）Scripless Trading 无票交易second board 二板股市seconday market 转售市场Securities Account 证券户头Securities Industry Act 证券业法令seed money 种子基金Selective Consumption Taxes 选择性消费税senior bond 优先债券settlement day 结算日SEZ (Special Economic Zone) 经济特区share buyback 股票回购share option 股权认购权／认股权Share option 股票认购权share ownership Top-Up Scheme 填补公积金购股计划Shareholders' Funds 股东资金short position 卖空盘口Short Selling 卖空SIBOR 新加坡银行同业拆息率SICOM (Singapore Commodity Exchange) 新加坡商品交易所sidelined 持观望态度sideliner 观望者SIMEX 新加坡国际金融交易所Singapore Allowance 新加坡津贴（养老金）Singapore Exchange 新加坡交易所Singapore Exchange Derivatives Trading 新加坡衍生商品交易所Singapore Exchange Securities Trading 新加坡证券交易所Singapore Foreign Exchange & Brokers Association 新加坡外汇与货币经纪协会 Singapore International Foundation 新加坡国际基金single premium policy 一次过保费／单期保费保单Sinking Fund 偿债基金/累积基金/公积基金Skills Development Fund 技能发展基金Slowdown 放缓(经济)slumpflation 不景气通货膨胀／萧条膨胀soft currency 软性货币／软弱货币special mention （贷款等级）应加注意级special purpose vehicle 特别用途公司Speculation 投机买卖Speculative Stock 投机性股票spot commodity 现货商品spread 价差square 平仓squeeze 逼仓Stamp Duty/Tax 印花税Standard Chartered Bank 渣打银行start up 起步公司Statement of Account 账单、对账单Statutary Boards Contributions 法定机构捐款Stock Exchange of Singapore (SES) 新加坡股票交易所Stock Exchange of Singapore Dealers' Automated Quote (SESDAQ) 自动报价股市或第二级股市stop loss 止蚀Straits Times Industrial Index (STII) 海峡时报工商指数Strike Price 最低成功标价structured deposit 组合式存款subordinated bond 次等债券subordinated notes 附属票券Subsidiary 子公司substandard （贷款等级）次级Supplementary Retirement Scheme (SRS) 退休辅助计划surrender value 退保价值Suspended 暂停交易SWAP (汇兑期货)换期/互换swap 掉期Swap Agreement 互换货币协议、互购协定Takeover 收购tariff 关税tax allowance 收入免税额／税收优惠tax assessment 估税tax avoidance 避税tax band 税级tax base 税基tax bracket 纳税组别tax break 减税tax concession 税务减免tax credit 税额减免／抵减税额tax deduction 税额扣减Tax Deduction for Contributions to Edusave Scheme 缴教育储蓄计划金课税扣减Tax Deduction for CPF Contributions of Self-employed Persons 自雇人士缴公积金课税扣减Tax Deduction for General Provisions Made by Bank 银行一般储备金课税扣减tax deferred 延迟纳税tax element 税收成分tax evasion 逃税／漏税tax exemption 免税Tax Exemption on Dividends Paid out of Foreign Income 外国收入的股息免税Tax Haven 避税港/低税国tax haven corporation 避税地公司Tax Holiday (鼓励投资的)免税期tax incentive 税务奖励Tax Incentive for Services Provided by Trust Companies 信托服务税课税奖励Tax Incentive for Underwriting and Managing International Securities I 国际证券包销管理课税奖励tax incidence 纳税负担tax item 税目tax liability 税务负担tax limit 课税限额／纳税限额Tax on Property 产业税Tax On value Added 增值税tax preference item 享受优惠税率的项目tax rebate 缴税扣税额tax relief 估税扣税额Tax Relief for Handicapped Spouse 残疾配偶课税优待tax shelter 合法避税手段tax shield 节税手段tax supplements 税收补征tax threshold 免缴税入息额／起税点tax-free allowance 免税额tax-free income 免税收入tax-free profit 免税利润tax-free trade zone 免税贸易区taxable estate 应纳税遗产Taxable Income/Earnings 应纳税收入taxable item 税目Technical Analysis 技术性分析或图表分析Technical Know-how 技术知识Technology Transfer 技术转移Tender Shares 投标股Tertiary Industry 第三产业(指服务业)TEU 集装箱单位tier-1 capital 一级资本Tight Money 银根紧缩time lag 时差／时间间隔Top-Up Minimum Sum 填补最低存款计划Tourism Cess 旅游税trade creditor 应付账项trade debtor 应收账项Trade Gap 贸易差额trade-weighted exchange rate 贸易加权汇率Trading Account 交易户头transferable medical benefits scheme 可转让医药保险计划 Transferable Subscription Rights (TSRs) 认股权transfers costs 公款转移Transportation Tax 运输税treasurer （银行）资金主管treasury activity 资金交易活动treasury bond 国库债券Treasury Note Bond 国库券/国库债券Trust Companies 信托公司Trustee Stock 信托股turnkey contract 整套承包合同／万事具备合同turnkey project 统包工程Two-tier Price System 两价制umbrella fund 雨伞基金unclassified loans 无问题贷款uncovered cost 未收回成本uncovered loan 收不回贷款Under Subscribed 认购额不足under-the-counter 柜台下交易／台底交易Underwriter 包销商underwriter 包销商／包销机构Unilateral Tax Credit, UTC 单向税务减免Unit of Account 记账单位/计价单位Unit Trust Fund 单位信托基金Unlisted 未挂牌/未上市的unproductive wage 非生产性工资unrealised loss 未实现亏损unrealised profit 未实现盈利unrealised revenue 未实现收入Unsecured Account 无担保账户Unsecured Loan Stock 无担保债券Upswing/Upturn 经济好转Utilization of Resources 资源的利用Variable Budget 可变预算VAT (Value-added Tax) 增值税Venture 商业冒险、商业企业Venture Capital 风险资本、冒险资本venture capital fund 创业基金vice president （银行）副总裁voluntary bankruptcy 自愿破产／自愿申请破产voluntary liquidation 自愿清盘Wage Freeze 工资冻结War Rate 战险费率War Risk Premium 战险保费War Time Economy 战时经济Warrant 凭单Water Conservation Tax 鼓励节省用水税Wealth Tax 财富税weighted average 加权平均When-issued 发股后Whichever is higher/lower 按两者中较高/低者计算Wholesale Bank 批发银行wholesale price index 批发物价指数withholding agent 税款预扣代理withholding system 税款预扣制Withholding Tax 预扣税Withholding Tax 预扣税Workfare Bonus 就业奖励花红Workfare Income Supplement Scheme 就业入息补助计划Workfare Supplement Scheme 就业奖励补贴计划Working Assets/Capital 营运资产/资本working expenses 营运开销World Trade Organisation 世界贸易组织Writeoff 注销Writing Down Allowance 资产减值税务津贴Written Laws 成文法Yankee Bond 杨基债券year-end adjustment 年终调整Yield 收益、产量、回利Zero Economic Growth 零经济增长Zero rated 零点税率Zero Rates of Duty 免税Zero-growth 零增长Zero-sum Game 零和游戏、一方赢另方输竞赛、不是你输就是我赢。
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财经英语词汇大全AA share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour参加承兑acceptor 承兑人；接受人；受票人acceptor for honour参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant´s report 会计师报告Accountant´s Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent´s fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor´s certificate 核数师证明书；审计师证明书auditor´s report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税。