(财务知识)财务英语及培训教材

（财务知识）财务英语及培

训教材

逃税tax evasion

逆向投资者contrarian

逆差deficit; unfavourable difference; unfavourable variance

逆差额【中央结算系统】unfavourable marks【CCASS】

逆转交易【期权】trade reversals【options】

逆转交易合约【期权】reversal contract【options】

酌情支付的花红discretionary bonus payment

酌情权discretionary power

配售placing

配售代理placing agent

配售指引placing guidelines

配售新股rights issue

配售经办人book runner

配发allotment

除息基准ex-dividend basis

除净日ex-date

除净日未经调整之收市价ex unadjusted close

除牌delisting

除权ex-rights

逃税tax evasion

逆向投资者contrarian

逆差deficit; unfavourable difference; unfavourable

variance

逆差额【中央结算系统】unfavourable marks【CCASS】逆转交易【期权】trade reversals【options】

逆转交易合约【期权】reversal contract【options】

酌情支付的花红discretionary bonus payment

酌情权discretionary power

配售placing

配售代理placing agent

配售指引placing guidelines

配售新股rights issue

配售经办人book runner

配发allotment

除息基准ex-dividend basis

除净日ex-date

除净日未经调整之收市价ex unadjusted close

除牌delisting

除权ex-rights

数师报告auditors' report

核证附注verification notes

浮息存款证floating rate certificate of deposit (FRCD) 浮息按揭variable-rate mortgage

浮息票据floating rate note (FRN)

海外发行人overseas issuer

消耗性资产【期权】wasting asset【options】

流动性不足/ 流通性不足illiquidity

流动资金liquid capital

流动资金比率/幅度liquidity ratio; liquidity margin

流动资金调节窗Liquidity Adjustment Window (LAW)

流动资金调节机制【金管局】Liquidity Adjustment Facility (LAF)【HKMA】

流动资产liquid asset

流通性liquidity

流通风险liquidity risk

流通量提供者liquidity provider

特别限价盘special limit order

特别处理股【中国内地】Special Treatment【Mainland China】特别征费Special Levy

特别转让股【中国内地】Particular Transfer【Mainland China】特快登记/过户登记服务expedited registration service

特殊项目exceptional item

特许使用者privileged user

特许财务分析员chartered financial analyst

特许财务分析员公会Institute of Chartered Financial Analysts 特许管理会计师公会Chartered Institute of Management

Accountants (CIMA)

「特许证券商」制度【美国】Specialist System【US】

特种国债【中国内地】Special Treasury【Mainland China】特种备兑证信息【大利市】exotic warrant information 【Teletext】

留存股票treasury stock

留存盈利/收益retained earnings; retained income

「粉红价单」【美国】Pink Sheets【US】

留存溢利/盈利retained profits

留成资金/ 保留资金retained capital

「粉红价单」【美国】Pink Sheets【US】

纯交易板trading-only board

纸黄金paper gold

索偿通知claim notice

蚊型股penny stock

被动受托人bare trustee

讯框传送交易网络frame relay trading network

托管人custodian

托管商参与者【中央结算系统参与者】Custodian Participant 【CCASS Participants】

记名证券registered securities

记名证书registered certificate