财经专业英语词汇(S)
财经保险类英语专业术语
acceptance policy 核保政策 accounting period 结算期 aggregate limit 累积限额 aggregated loss 累积损失 antiselection 逆选择 ART (Alternative Risk Transfer) 新型风险转移 balance 所欠款项 barrages 堰坝 captive pools 自保组合 catastrophe risk 巨灾风险 ceiding company 分出公司 cession limit 分保限额 claim-prone 容易出险 claims assistance 理赔协助 clean cut 结清方式 coinsurance 共保 commencement and termination 起讫 cover 承保 cover 责任额 deposit premium 预付保费 destroyed 毁坏 earth caves 土坏房屋 EPA event limit 事件限额 ex gratia payments 通融赔款 excess loss 超额赔款 exclusion 除外责任 exposed areas 风险承受区域 facultative reinsurance 临时分保 fault zone 断层区 finite risk 有限制的风险 flash floods 骤发洪水 flooding of rivers 洪水泛滥 frame structure 框架结构 full coverage 全额承保 full insurance value 足额保险价值 full liability 全部责任 Geophysics Institute 地球物理研究所 GNPI 总净保费收入 hailstorm 雹暴 heavy damage 严重破坏 hollow brick wall 空斗砖结构
会计专业英语词汇
会计专业英语词汇obligation债项；责任；义obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription 公开招股offer period要约期offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长Official Receiver's Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction 海外借款交易offshore business海外业务offshore currency deposit market 海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank, Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer [listing method]公开售股〔上市方式〕open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation 股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money 付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute 绝对止赎令order of mail transfer信汇委托书order to pay admitted debt 偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD]经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited建银财务（香港）有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易outstanding未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算；结算数字outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团overseas branch海外分行Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕overseas currency balance海外货币结余overseas financial institution 海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office 海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd. 华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading过量交易owner-occupier allowance自住业主津贴ownership所有权；拥有权ownership in common分权共有权会计专业英语会计专业英语AccountingEnglishINTRODUCTION TO ACCOUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性）6§ 1.2．ACCOUNTING AS A PROFESSION （会计职业）7§ 1.3．ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系）7§ 1.4．PROFESSIONAL ACCOUNTING BODIES（专业会计团体）8§ 1.5．ACCOUNTING POLICIES AND ACCOUNTING STANDARD 9（会计的法规体系和基本会计准则）9§ 1.6．FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUA TION 132.1．THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 负债142.1.3 OWNER’S EQUITY所有者权益142.1.4 REVENUE (INCOME) 收入152.1.5 EXPENSE (OUTCOME) 费用152.1.6 PROFIT/ LOSS 利润或亏损152.2. THE ACCOUNTING EQUA TION 162.2.1 THE ACCOUNTING EQUITA TION（会计恒等式）162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTINGEQUITA TION (经济业务与会计恒等式的关系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUBLE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 193.2. APPLICA TION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 21 3.3. THE LEDGER ACCOUNTS分类账户223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEV ANT LEDGER ACCOUNTS (实训: 登T型账) 233.4 TRIAL BALANCE (试算平衡) 2626TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERA TIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33--- MERCHANDISES / INVENTORY（存货, 货物）334.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算）374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STA TEMENT 455.1. BALANCE SHEETS (资产负债表) 455.1.1 EXHIBITION5-1: BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48-- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STA TEMENT (OR PROFIT AND LOSS STA TEMENT) (利润表) 515.2.1 EXHIBITION5-2: INCOME STA TEMENT 52-- PRACTICAL EXAMPLE 1(实例 1 ): INCOME STA TEMENT OF XYZ CO. LTD 53-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STA TEMENTS (现金流量表) 565.3.1 CLASSIFICA TION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STA TEMENT 57-- PRACTICAL EXAMPLE 1(实例 1 ): STA TEMENT OF CASH FLOW XYZ CO. LTD 59 CHAPTER 6 ACCOUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （编制日记账和登记总账）626.2.1 WHA T SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （账户的调整）646.3. CLOSING ENTRIES (临时账户的结转) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票据) 697.1.1 汇票697.1.1支票707.2. INVOICES (单据) 727.2.1 合同727.2.2海运提单737.2.3装箱单767.3. OTHER RELEV ANT DOCUMENTS(其它凭证和文件) 78CHAPTER 8 APPENDIXES 91第一节：英语最常用口语118句91第二节：公司部门名称对照94第三节：常见职务中英对照95Introduction to Accounting English会计英语概论l Why do we learn it? （为什么要学《会计英语》?）（1）跨国公司（2）国际业务（3）国际投资l What are the Learning objectives? （《会计英语》的学习目标？）1．快速掌握财会专业通用英语词汇，以提高专业英语能力。
财经专业英语词汇(G)
财经专业英语词汇(G)财经专业英语词汇(G)财经专业英语词汇(G)gain 收益；增益garnishee order 债权扣押令ge capital finance ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人general agreement on tariffs and trade [gatt] 《关税及贸易总协议》〔《关贸总协议》〕general agreement on trade in services [gats] 《服务贸易总协议》general apportionment 一般分摊general arrangements to borrow [gab] 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员general consumer price index [gcpi] 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金general household survey 综合住户统计调查general insurance council [hong kong federation of insurers] 一般保险总会〔香港保险业联会〕general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation [rates] 全面重估应课差饷租值general revenue 一般收入；政府一般收入general revenue account [gra] 政府一般收入帐目general revenue account expenditure 政府一般收入帐目开支general revenue account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令generale belgian bank (also known as belgian bank) 华比银行generalized system of preference [gsp] 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券gini coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金gold identity marks registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的账面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易government economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券government lotteries management committee 政府奖券管理委员会government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产government regulations 《政府规例》government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额gross domestic price capital formation 本地价格资本形成总额gross domestic product [gdp] 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [gnp] 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免group of seven [g7] 七大工业国group of seven leaders 七大工业国元首group of ten [g10] 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率growth enterprise market department [stock exchange of hong kong limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金；担保基金guarantee law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书guarantee scheme [stock exchange of hong kong limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人guide for directors of listed companies 《上市公司董事指引》guide to applicants [hong kong monetary authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字guideline on leveraged foreign exchange trading  《杠杆式外汇买卖指引》guideline on minimum criteria for authorization 《认可的最低准则的指引》guideline on recognition of interest [hong kong monetary authority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率guidelines for the exemption of listed companies from the securities (disclosure of interests) ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》guidelines for the exemption of listed companies from the share repurchase requirements of s.49ba of the companies ordinance 《豁免上市公司遵守〈公司条例〉第49ba条股份购回规定的指引》guiding exchange rate 指导性汇率gulf cooperation council 海湾合作委员会gunma finance (hong kong) limited 群马财务（香港）有限公司财经专业英语词汇(G) 相关内容:11。
财经专业英语词汇(N)
财经专业英语词汇(N)财经专业英语词汇(N)财经专业英语词汇(N)nagoya stock exchange 名古屋证券交易所naked short selling 无担保沽空；无担保卖空nanyang commercial bank limited 南洋商业银行有限公司nanyang finance company limited 南洋财务有限公司narrow definition of money 狭义货币供应narrow margin arbitrage 低利套汇；薄利套汇narrower profit margin 较小利润幅度narrowing of spread 收窄息差national accounting 国民经济核算national accounts 国民账户；国民核算national accounts framework 国民经济核算架构national association of securities dealers [united states] 全国证券交易商协会〔美国〕national association of securities dealers automated quotations [united states] 全国证券交易商自动报价协会〔美国〕national australia bank, limited 澳洲国民银行national automated payment system [naps] [china]  国家自动支付系统〔中国〕national bank of canada 加拿大国家银行national bank of pakistan 巴基斯坦银行national commercial bank limited 浙江兴业银行national income 国民收入national income account 国民收入账户national institute of economic and social research  国立经济及社会研究所national insurance contribution [united kingdom]  国民保险供款〔英国〕national market system [united states] 全国市场系统〔美国〕national measurement accreditation service [namas] [united kingdom] 国家计量认可服务处〔英国〕national westminster bank plc 国民西敏寺银行nationsbank, national association 美国众国银行native bank order 本地银行付款令票nature of business 业务性质near money 近似货币；准货币near monopoly 近乎专利；近乎垄断nedcor asia limited 莱利亚洲有限公司negative factor 利淡因素；不利因素negative growth 负增长negative interest 负利息negative interest rate 负利率negotiable 可转让；可流转negotiable bill of lading 可转让提单；流通提单negotiable certificate of deposit [ncd] 可转让存款证negotiable debt instrument 可转让债务票据negotiable instrument 可转让票据；可流转票据negotiable letter of credit 可转让信用证；流通信用证negotiable paper 可流转的票据negotiable securities 可流转证券negotiable security 可流转的抵押品negotiating bank 议付银行net 净额；净值；实额net additional allowance 额外免税实额net admissible assets 可接纳资产净值net aggregated value of an estate 遗产总值净额net amount 净额net assessable income 应评税入息实额net assessable profit 应评税利润实额net assessable value 应评税净值net assets 净资产；资产净值net assets increase 资产净值的增长net assets value [nav] 资产净值net balance 净余额net balance of capital movement 资金流动净额；资金流动净差额net basis 净额基准net book value 账面净值net borrower 净借方；净借贷的一方net capital 资本净值；资本净额net cash balance 现金结余净额net chargeable income 应课税入息实额net claims paid 已偿付申索净额net clearing balance 净结算差额net commission payable 须付的佣金净额net cost 净成本；成本净额；费用净额net currency translation difference 外币折算净差额net deficit 净额赤字net earnings 净收益；净盈利net equity 权益净额net estate 净遗产net exchange loss 汇兑损失净额net export of services 出口服务净额net external balance 对外贸易净差额net favourable balance 顺差净额net flow of fund 资金流动净额net indebtedness 净负债额net inflow of fund 资金流入净额net insurance liabilities 保险负债净额net interest margin 净利率差距net interest paid 实付利息net liabilities 净负债；负债净额net open position 未平仓合约净额net operating profit 营业纯利；营业净利net outflow of fund 资金外流净额net output 净产出；净产值；净产量net payment 支出凈额net position 持仓净额net price 净价格；实价net proceeds 凈收入net profit 纯利net profit after taxation 税后纯利net provisional tax 暂缴税实额net public financial assets 政府金融资产净值；政府财务资产净值net rate of exchange 净汇率net realizable value 可变现净值net realization 净变现额net receipt 净收入；收入净额net reinsurance premium 再保险保费净额net rent 租金净额net residue 净余额net savings 节省款项净额；节省开支净额；节省净额net spot foreign currency position 外币现货净额net sum 净款额net supply 供应净额net tangible assets 有形资产净值net total income 入息实额；收入实额net transfer to fund 拨入基金的款项净额net underwriting commitment 包销承担净额net unfavourable balance 逆差净额net value 净值net worth 净值；资产净值net/gross ratio 净额／总额比率netting 净额结算new airport division [economic services bureau] 新机场部〔经济局〕new capital account commitment 非经常帐新承担额new capital account subhead 非经常帐新分目new capital account subventions subhead 非经常帐资助金新分目；非经常帐下的资助金新分目new commitment 新承担额；新承担项目new commodity 新商品new companies section [companies registry] 新公司注册组〔公司注册处〕new grant 新增补助金new issue account 新股发行账户new issue of shares 发行新股new money 新增款项；新注入的资金new non-recurrent commitment 非经常开支新承担额new other non-recurrent subhead 其它非经常开支新分目new products committee [hong kong futures exchange limited] 新产品委员会〔香港期货交易所有限公司〕new recurrent account subhead 经常帐新分目new recurrent account subventions subhead 经常帐资助金新分目；经常帐下的资助金新分目new special expenditure subhead 特别开支新分目new taiwan dollar [twd] 新台币new york cotton exchange, inc. 纽约棉花交易所有限公司new york futures exchange 纽约期货交易所new york mercantile exchange [nymex] 纽约商品交易所new york produce exchange, inc. 纽约农产品交易所有限公司new york stock exchange 纽约证券交易所new zealand dollar [nzd] 新西兰元new zealand futures and options exchange 新西兰期货及期权交易所new zealand stock exchange 新西兰证券交易所newly authorized fund 新认可的基金newly authorized trust 新认可的信托newly formed trust 新成立的信托next day net settlement system 翌日净额交收系统next step--hong kong as a financial risk management centre, the 《向前迈进──香港稳居金融风险管理中心的地位》night depository 夜库nikkei 225 index 日经225指数nikkei index 日经指数nikkei stock average 日经平均指数nil-paid share 未缴股款的股份nishi-nippon bank, ltd. 西日本银行nishi-nippon finance (hong kong) limited 西日本财务（香港）有限公司n.m. rothschild & sons (hong kong) limited 洛希尔父子（香港）有限公司no-loss level 无亏损水平nominal account 名义账户；虚账户nominal amount 面额；象征式款额nominal and effective exchange rates for the hong kong dollar 港元的名义及实际汇率nominal capital 名义资本nominal consideration 象征式代价nominal earnings 名义收益；名义入息额；理论上入息额nominal increase 名义上增加；理论上增加nominal price 虚价；名义价格；按盘价nominal share capital 注册股本；名义股本nominal value 面值；名义值；票面值；理论上价值nominating committee [hong kong futures exchange limited, stock exchange of hong kong limited] 提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕nominee 代名人nominee account 代名人户口non-acceptance 不承兑non-bank investor 非银行投资者non-banking sector 银行以外的机构non-bankruptcy certificate 非破产证明书non-business day 非营业日non-capitalization weighted index 非资本值加权指数non-cash acquisition 非现金投资所得的资产non-cash assets 非现金资产non-cash-limited subhead 没有现金支出限额的分目non-certificated share 无证书股份non-clearing member 非结算会员non-collateralized derivatives warrant 非抵押衍生认股权证non-conforming tender 不符合要求的投标non-consumption item 非消费项目non-cumulative redeemable preference share 非累积的可赎回优先股non-dealing partner 非经营合伙人non-discretionary account 非全权委托户口；非全权代客买卖账户non-distributable reserve 不可分配的储备金non-essentials 非必需品non-executive director 非执行董事；非执行理事non-interest-bearing certificate of indebtedness 无息负债证明书non-interest-bearing debt securities 无息债务证券non-interest-bearing note 无息票据non-interventionism 不干预政策non-investment-linked life insurance policy 非与投资挂钩的人寿保单non-liquid form of deposit 定期存款non-listed company 非上市公司non-member shareholder 非会员股东non-monetary gold 非货币黄金；非作货币用途的黄金non-negotiable bill of lading 不可转让提单；非流通提单non-negotiable, non-interest-bearing promissory note 不可转让的无息期票non-oecd stock market 非经济合作及发展组织国家的证券市场non-payment 不缴付；不付款non-performing assets 非营运资产non-performing loan 非营运贷款；不履约贷款non-profit-distributing body 非分配利润的组织non-profit-making 非牟利non-proportional treaty 非比例协约non-proportional treaty reinsurance 非比例协约再保险non-realizable savings 不可变现的节省额non-recourse debt 无追索权债项non-recurrent cost 非经常费用non-recurrent expenditure 非经常开支non-recurrent grant 非经常补助金non-recurrent revenue 非经常收入non-resident corporation 非本地注册的公司；非本地注册的法人团体non-resident institution 非驻港机构non-subsidy principle 无津贴原则non-tradables 非贸易品non-unit liabilities 非单位负债non-voting share 无表决权股份non-works capital expenditure 基本工程外的非经常开支nordic investment bank 北欧投资银行normal expenditure 正常开支normal fidelity insurance 一般忠诚保险normal value 正常价值norwegian krone [nok] 挪威克郎nose dive 暴泻not negotiable 不可转让not trading for profit 非牟利notarial act of honour 公证承付notary 公证人note 票据；纸币；钞票note issuance facility 票据发行融通note issue 纸币发行；发钞note issue mechanism 发行钞票机制note security fund 纸币保证基金note-issuing bank 发钞银行notes on computation of salaries tax/personal assessment 有关薪俸税／个人入息课税计算办法说明notice for payment of provisional tax 暂缴税缴纳通notice for recovery of tax 追收税款通知书notice of a trust 信托通知notice of additional assessment 补加评税通知书notice of adjudication of proof of debt 裁定债权通告notice of assessment 评税通知书notice of assessment and demand for additional tax 评定及缴纳补加税款通知书notice of assessment and demand for tax 评税及缴纳税款通知书notice of assessment for property tax 物业税评税通知书notice of change of particulars 更改注册事项通知书notice of change of registered office 更改注册办事处通知书notice of correction to the valuation list 更正估价册通知书notice of deletion 删除估价册内物业通知书notice of demand 付款通知书notice of deposit 有关缴存款项的通知notice of dishonour 不兑现通知notice of intended dividend 有关拟宣布摊还债款的通notice of intended payment to creditors and intended application to recission of receiving order 拟发还偿款予债权人及拟申请撤销接管令通告notice of intention to amend valuation list 拟修正估价册记录通知书notice of intention to assess additional tax 拟评定补加税的通知书notice of interim valuation 临时估价通知书notice of objection 反对通知书notice of personal assessment 个人入息课税通知书notice of rateable value 应课差饷租值通知书notice of revised assessment 修订评税通知书notice of situation 公司更改。
财经相关英语词汇总结
财经相关英语词汇(A)Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金+ 应收账款+短期投资)---------------------------流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
经济金融术语英汉对照
经济金融术语英汉对照经济金融领域常常涉及大量的专业术语，对于学习和理解这些术语，将英文与中文对照是非常重要的。
下面是一些经济金融术语的英汉对照列表，希望对您有所帮助。
1. Gross Domestic Product (GDP) 国内生产总值GDP是一个国家或地区在特定时间内所生产的所有最终商品和服务的市场价值的总和。
2. Inflation 通货膨胀通货膨胀是指货币供应量增加导致物价水平上升的现象。
3. Deflation 通货紧缩通货紧缩是指货币供应量减少导致物价水平下降的现象。
4. Interest Rate 利率利率是指借贷资金所产生的利息与本金之间的比率。
5. Exchange Rate 汇率汇率是指一种货币与另一种货币之间的兑换比率。
6. Stock Market 股票市场股票市场是指买卖股票的场所，也是企业融资的重要途径。
7. Bond 债券债券是一种证券，表示借款人向债权人承诺在一定期限内支付利息和本金。
8. Foreign Direct Investment (FDI) 外商直接投资外商直接投资是指一个国家的企业在另一个国家的企业中进行的长期投资。
9. Taxation 税收税收是政府从个人和企业获得财政收入的一种方式。
10. Budget Deficit 预算赤字预算赤字是指政府支出超过收入的情况，需要通过借贷或印钞等方式来弥补。
11. Trade Surplus/Trade Deficit 贸易顺差/贸易逆差贸易顺差指一个国家的出口额大于进口额，贸易逆差则相反。
12. Monetary Policy 货币政策货币政策是由中央银行制定和执行的调控货币供应量和利率水平的政策。
13. Fiscal Policy 财政政策财政政策是由政府制定和执行的调控财政支出和税收的政策。
14. Central Bank 央行央行是一个国家的货币发行和货币政策的实施机构。
15. Market Economy 市场经济市场经济是一种以市场配置资源和决定价格的经济体制。
金融行业英语词汇大全
金融行业英语词汇大全一、债券和股票- Bond（债券）- Stock（股票）- Share（股份）- Dividend（股息）- Equity（股权）- Coupon（利息券）- Par Value（面值）- Yield（收益率）- Maturity（到期日）- Initial Public Offering (IPO)（首次公开募股）二、投资和交易- Investment（投资）- Portfolio（投资组合）- Asset（资产）- Liability（负债）- Hedge Fund（对冲基金）- Mutual Fund（共同基金）- Stock Exchange（证券交易所）- Bull Market（牛市）- Bear Market（熊市）- Option（期权）三、银行和金融机构- Bank（银行）- Investment Bank（投资银行）- Central Bank（中央银行）- Retail Bank（零售银行）- Mortgage（抵押贷款）- Loan（贷款）- Interest Rate（利率）- ATM（自动取款机）- Credit Card（信用卡）四、风险管理和保险- Risk Management（风险管理）- Insurance（保险）- Underwriter（承销商）- Premium（保费）- Claim（索赔）- Policyholder（保单持有人）- Insurer（保险公司）- Reinsurance（再保险）- Actuary（精算师）- Catastrophe（灾难）五、国际金融- International Trade（国际贸易）- Foreign Exchange (Forex)（外汇）- Exchange Rate（汇率）- Tariff（关税）- Balance of Trade（贸易余额）- World Bank（世界银行）- International Monetary Fund (IMF)（国际货币基金组织）- Free Trade Agreement（自由贸易协议）- World Trade Organization (WTO)（世界贸易组织）- Globalization（全球化）以上是金融行业英语词汇大全的部分内容，希望对您有所帮助。
财经专业英语词汇
财经专业英语词汇re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率renewal of a loan 借款重贷renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单Renminbi Yuan [CNY] 人民币元rent 租金rent charge 租费rent record 租金记录rental income 租金收入rental index 租金指数rental return 租金收益rent-free 免租renunciation 放弃书reorganization of capital 资本重组reorganization of share capital 股本重组repaid bill 已偿付库券repayment 偿还；归还款项；退还税款repayment capability 偿债能力repayment of principal 偿还本金；还本repeated borrower 重复借贷者；重复借款人rephasing of expenditure 重新订定分期拨付开支的时间replacement cost 重置成本；更新成本；迁建费用replacement reserve 重置储备金；更新储备金replenishment of funds 补充资金repo security 回购抵押品Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 《香港证券业的运作及监察──证券业检讨委员会报告书》Report on the Financial Market Review 《金融市场检讨报告》reporting accountant 申报会计师reporting mechanism 申报机制reporting system 汇报系统representative capacity 代表身分representative of a commodity dealer 商品交易商代表representative office 代表办事处Republic National Bank of New York 美国利宝银行repurchase 购回repurchase agreement [repo] 回购协议repurchase transaction 购回交易reputed owner 据称拥有人required liquid capital 规定速动资金；规定流动资金requisite book 必需的簿册requisite voucher 必需的凭单requisition 申请书；申报表；请购单Requisition for Revenue Stamps 购买印花申请书re-registration 重新登记；重新注册reschedule of payment 重新安排付款期限rescue fund 储备金Research and Planning Division [Stock Exchange of Hong Kong Limited] 数据研究及策划科〔香港联合交易所有限公司〕resell 反售；转售reserve 储备；准备金reserve account 储备帐reserve assets 储备资产reserve balance as a percentage of government expenditure 储备结余在政府开支中所占的百分率reserve capital 后备资本reserve for bad debts 坏帐储备reserve for contingencies 意外损失储备reserve for exchange loss 汇兑损失储备reserve fund 储备金；储备基金reserve price 保留价格；最低价格reserve ratio requirement 储备比率规定reserved supplementary grant 备用追加补助金Reserves Management Department [Hong Kong Monetary Authority] 储备管理部〔香港金融管理局〕resettlement grant 转业补助金；迁置补助金resident director 本地董事residential mortgage 住宅按揭residual acceptor of foreign exchange 外汇的最后承兑人residual deficit 剩余赤字residual method 余值法residual method of valuation 余值估计法residual payment 余款；剩余付款residual supplier of foreign exchange 外汇的最后供应者residual value 剩余价值；残余价值residuary estate 剩余遗产residue 剩余额；剩余财产residue of expenditure 开支剩余额resistance line 阻力线Resource Allocation Exercise [RAE] 资源分配工作Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作resource bid 资源申请resource bureau 资源局Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕responsible director 责任董事restatement of account 重整帐目restocking 补充存货restricted auction 限制条件拍卖restricted banking licence 有限制银行牌照restricted licence bank 有限制牌照银行restricted tender 局限性投标；“围内”投标restriction notice 限制通知书restrictive endorsement 限制背书results announcement 业绩公布retail banking 零售银行业务retail business 零售业务retail client “散户”；“散客”retail dealer 零售商retail deposit 零售存款retail deposit interest rate 零售存款利率retail interest rate 零售利率retail investor “散户”投资者；个人投资者retail market 零售市场retail participation “散户”入市retail price 零售价格retail price index 零售价格指数retained business 保留业务retained earnings 留存收益retained import 留用进口货物retained profit 留存盈利retention 保留额；自留额retention money 保留金；保留款项retention ratio 自留额比率retirement scheme management category X business 退休计划管理第Ｘ类业务Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕retiring partner 退出的合伙人retiring trustee 退职受托人retrocession 转分保retrocession premium 转分保保费retrocessionaire 转分保人return 收益；回报率；报表；报税表Return of Computerized Payroll Emoluments 计算机计算薪俸表格return on assets 资产回报率Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表revaluation 重估价值；升值revaluation of rateable values 重估应课差饷租值revaluation year 重估应课差饷租值年度revenue 收入；收益；税收revenue account 收入帐revenue base 收入基数；收入基础revenue collection 征税；收取税款revenue department 税收部门；管理政府收入的部门revenue estimates 收入预算revenue from properties and investments 来自物业及投资的收入revenue measure 征税措施；收入措施revenue outturn 收入结算revenue paper 税收文件revenue policy 征税政策；收入政策revenue proposal 征税建议；税收建议；收入建议revenue shortfall 收入不足revenue stamp 税收印花revenue-earning department 赚取收入的部门revenue-generating department 带来收入的部门reversionary estate 复归产业权reversionary interest 复归权益Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》revised assessment 修订评税revised estimates 修订预算revised estimates of expenditure 修订开支预算revised estimates of revenue 修订收入预算revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计revive 回升；复苏revocable letter of credit 可撤销信用证revocation 撤销revocation of licence 撤销牌照revolving fund 周转基金；循环基金revolving letter of credit 循环信用证revote 再拨款reward 酬金right of control 控制权right of conversion into stock 兑换证券的权利right of pre-emption 优先购买权right of retainer 遗产保留权；财产保留权right of retention 保留权right to receive income from property 从财产收取入息的权利right to rescind 撤销的权利rights issue 供股〔上市方式〕；认股权发行；配售新股rights issue prospectus 供股章程ring 交易圈ring out 平仓；经纪之间期货交易相互结算rising price 价格上涨risk 风险risk adjustment 风险调整risk assets 风险资产risk assets ratio 风险资产比率risk exposure 风险承担risk management 风险管理Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》risk management system 风险管理系统；风险管理制度risk of breakage 破损险risk of non-delivery 遗失险risk of rust 舅鹣risk of shortage 短量险risk of sweat damage 潮腐险risk premium 风险溢价risk weight 风险加权数risk weighted exposure 加权风险值"risk-based" approach “以风险为依据”的方法risk-capping 限制风险roll forward 向前推展；向前滚进roll over 转仓；滚计；滚转；续期rolling forex 日转期汇rolling plan 滚动式计划；逐年延展计划rolling settlement 滚动交收round lot 交易单位；整数成批股票；“一手”round off 以整数计；四舍五入round to nil 化为零计round turn 完整交易；轧平交易round up 清盘rounded-up sub-total 化成整数的小计round-trip contract 平仓合约Royal Bank of Canada 加拿大皇家银行Royal Bank of Scotland plc 苏格兰皇家银行royalty 专营权费；专利权费；特许权使用费rule of equity 衡平法；衡平法规则Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited 《香港中央结算有限公司规则及运作程序》Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕Rules of the Exchange [Stock Exchange of Hong Kong Limited] 《交易所规则》〔香港联合交易所有限公司〕Rules on Interest Rates and Deposit Charges 《利率及存款收费规则》run on a bank 银行挤兑；银行挤提runner “驳脚”经纪；传递员running expenses 管理费用；经常费用running-down of business 缩减业务。
常见的金融词汇中英对照
常见的金融词汇中英对照1. 金融市场 (Financial Markets)金融市场是指用于实现资金交易和资金融通的场所，包括股票市场、债券市场、外汇市场和商品市场等。
•股票市场 (Stock Market): the market for buying and selling shares of publicly traded companies.•债券市场 (Bond Market): the market for buying and selling bonds.•外汇市场 (Foreign Exchange Market): the market for trading foreign currencies.•商品市场 (Commodity Market): the market for trading commodities such as oil, gold, and agricultural products.2. 资本市场 (Capital Market)资本市场是指长期融资和投资的市场，包括股票市场和债券市场等。
•股票市场 (Stock Market): the market for buying and selling shares of publicly traded companies.•债券市场 (Bond Market): the market for buying and selling bonds.3. 证券 (Securities)证券是指可以转让和交易的金融工具，包括股票、债券、证券投资基金等。
•股票 (Stocks): shares of ownership in a company that can be bought and sold on a stock market.•债券 (Bonds): debt securities issued by governments, corporations, or other organizations to raise capital.•证券投资基金 (Mutual Funds): investment funds that pool money from multiple investors to invest in a diversified portfolio of stocks, bonds, orother securities.4. 风险管理 (Risk Management)风险管理是指识别、评估和处理金融交易和投资中的各种风险，以减少损失和提高效益。
英语财经类词汇
英语财经类词汇Abandoned Assets 报废资产Abatement 折扣，减税Abnormal Depreciation 特别折旧Above Par 高于票面价值absentee payroll 员工缺勤费Absolute Advantage/Cost 绝对优势/成本Absorbed Cost 已吸收成本Absorption 费用/成本的分摊Abstinence 节制Abuse of Trust 不顾信用Accelerated Depreciation 加速折旧Acceptance 承兑，认付Acceptance Bill/Commission 承兑票据/手续费 Acceptance House 承兑行Accepting Bank 承兑银行Account Balance 帐户结余/余额Accountability 会计责任，承担责任Accounting Year 会计年度Accrued Assets 应计资产Accrued Expense 应付费用Accrued Income 应付收益Accumulated Amount 累积款额Acquisition (公司对公司的)收购Act of God/Nature 天灾Act of Honour 代兑退票active capital 活动资本／流动资本Active Circulation 货币流通额Active Demand 需求甚殷/畅销Active Market 交投畅旺市场/股票Active Trade Balance 贸易顺差actuary （保险）精算师ACU (Asian Currency Unit) 亚元单位Ad Valorem Duty 按价税、从价税Added Value 增值Added-Value Tax (Value-added Tax) 增值税 Additional Registration Fees 额外注册费Additional Tax 附加税Adjudication of Bankruptcy 宣布破产Admitted Assets 有价值资产、有清算价值资产 Advance Capital/Bill 预付资本/预付单Adventure 投机性商业活动Adverse Balance of Payment 支付逆差Adverse Balance of Trade 贸易逆差Advisory Committee 顾问委员会/咨询委员会Affiliate 附属公司/分行AFTA (Asean Free Trade Area) 亚细安自由贸易区After Sales Service 售后服务Aggregate Demand/Supply 总需求/总供应AGM (Annual General Meeting) 股东常年大会AIS (Approved International Shipping Entreprise Scheme) 特准国际船运企业计划 AIT (Approved International Trader Scheme) 特准国际贸易商证书Allocation (资金的)分配，拨款angel fund 协创基金Annual Audit 年度审计annual premium 常年保费Annual Report 常年报告书anti-dumping duty 反倾销税AOT (Approved Oil Trader Scheme) 特准石油交易商证书APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛Appropriation Act/Budget 拨款法案/预算案Approved Fund Manager 核准基金经理Approved Securities Companies 特准证券公司arbitrage 套汇Arbitration of Exchange 汇率的裁定Arrears 拖欠数额Asian NIEs 亚洲新兴工业经济体Ask Price 卖价ASSET Card 电子查间系统卡asset securitization 资产证券化asset-backed notes 资产保证票据Assets Taxes 资产税ATC (Authorised trading Centre) 授权交易站Autonomous Agency, AA 自主机关Back Tax 退缴税Back to Back L/C 背对背信用证backwardation （期货）倒价Bad Debts 呆帐Balance 差额平衡;结算Balance Account 结帐Balance Budget/Economy 平衡预算/经济Balance of Financial/Revenue and Expenditure 财政收支平衡Balance of Interest 利益均衡Balance of International Indebtedness 国际借贷差额Balance of International Payment 国际收支平衡/差额Balance of Payment Deficit 收支逆差Balance of Payment Surplus 收支顺差Balance of Trade (对外)贸易差额Balance Sheet 资产与负债表bancassurance 银行保险Bank Clearing 票据交换Bank for International Settlement (BIS) 国际结算银行 Bank Stock/Year 银行资本/年度Bankers' Acceptance 银行承兑Barrier (贸易)壁垒Barter Trade 易货贸易/物物交换base rate 基本利率Base/Base Year (指数的)基准/基准年basis point 基点basket of currencies 货币组合／篮子货币Bear Market 熊市Before Tax (Pre-tax) 扣税前Betterment 固定资产之改良、改良投资、修缮经费Betting Taxes 赌博税BHQ (Business HeadQuarter) 商业总部Bid Price 买价Bilateral Trade 双边贸易Black Rate/Black Market Price 黑市价Block Vote Allocation System 整笔拨款制度Blue Chip (Share) 蓝筹股Blue Chip investment 蓝筹股投资/稳健投资blue chip stock 蓝筹股Board of directors 董事会Bond 债券Bond 债券bonus rate 红利率Bonus Share 红股Book Closure Date 股票过名/注册截止日期book-building 账面确定book-to-bill ratio 订货与出货比值Boomflation 繁荣通膨Booming/Boom 景气/繁荣Boomlet 小景气/短暂繁荣Boutique Fund Manager 小型基金管理公司Brain-Intensive Industries 智力密集工业Brent Crude Oil Futures 北海原油期货Bridging Loan Programme 过渡性贷款计划bubble company 虚设公司bucket shop 非法经纪公司bucketing 对敲Budget Accounts 预算账户Budget Act 预算法案Budget Allocation 预算拨款Budget Allotment 预算分配Budget Appropriation 预算拨款Budget Enforcement 预算执行Budget for Annual Expenditure 岁出预算Budget for Annual Revenue 岁入预算budget item 预算项目budget outlays 预算支出budget receipt 预算收入budgetary control 预算管制budgetary innovation 财政预算新措施budgetary management 处理收支预算的方法Budgeting 预算编制Budgeting For Results, BFR 目标预算编制Bull Market 牛市Business Enterprise/Entity 工商企业Business Expectation 商业展望Business Income Tax 营业所得税Buying rate 买入汇率call option 认购期权call price 认购价格call warrant 认购凭单Capacity 能力/生产能力/设备能力Capital Account 资本帐户capital adequacy ratio 资本足够率capital adequacy ratio 资本足够率Capital and Labour 资本与劳工Capital and Liabilities Ratio 资本负债比率Capital Budget 资本预算Capital Consumption 资本消耗Capital Deficit 资本赤字Capital Expenditure/Expenses 资本开支/费用Capital Exporting and Recipient Country 资本输出国和资本接受国 Capital Gains Tax 资本收益税Capital Grants 资本拨款capital guaranteed 资本保证Capital Intensive 资本密集Capital Market 资本市场(指中长期借贷市场)capital protected 资本保障Capital Revenue 资本收入Capitalisation 市值capped FRN 具上限浮息票据Carry Back of Losses 移前扣减亏损Cash Budget 现金预算Cash Market 现金市场cash value （保险）现金价值CBO/CLO (collateralised bond obligation) 抵押保证债券Central Depository Pte Ltd (CDP) 中央托收公司Central Limit Order Book (CLOB) 自动撮合国际股市CEO 总裁CEPT 有效普惠关税cess 餐馆与酒店税charge card 赊账卡Chartered Bank 特许银行classified loan 有问题贷款close a position 平仓close-end fund 固额基金Closing Price 闭市价CNN 电视电缆新闻网(简称电缆新闻网)Commodity Tax 商品税Comparative Advantage 相对优势Comparative Costs 比较成本Complete Plant 成套设备Composite Demand 综合性需求Concession 优惠/特惠Concessional loan/terms 特惠贷款/条件Consolidated Account 综合帐目Consolidated Profit/Loss 综合盈利/亏损(综合损益表)Consolidated Tax 综合税Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳 Consumption Tax 消费税contango （期货）顺价、溢价Contra Trade 对敲交易contract manufacturer 合同制造商Conversion Price 转换价Convertible Loan Stock 可转换债券Corporate and Personal Income Taxes 公司及个人所得税Corporate Communications 企业通讯Corporate Planning 企业策划Corporate Services 企业服务Cost Efficiency 成本效率Cost Inflation 成本性通货膨胀Counter Tariff 对抗关税Counter Trade 对销贸易covered warrant 备兑凭单CPF Cashier's Order 公积金本票CPF Contribution Rate 公积金缴交率CPF Investment Scheme 公积金投资计划CPF Minimum Sum 公积金最低存款计划credit default swaps 信贷违约风险掉换credit-linked notes 信用风险联结票据critical year 替换期currency option 货币期权currency swap 货币掉期Current Account 经常项目/国际收支账目/往来户头 Current Expenditure 经常开支Current Liabilities 流动负债Current Year 本年度Customs and Excise Taxes 关税及国产税cut margin 斩仓De Facto Company 事实上的公司Dealer 交易员death benefit （保险）死亡利益debit card 转账卡Debt Relief 债务免除Debt Servicing 债务偿还事务、债务还本付息Deed of Mortgage/Property 抵押契约/财产转让契约 Deed Tax 契据税deflation 通货紧缩Deflation/Policy 通贷紧缩/政策Deflator 缩减指数demand draft 即期汇票Demand-pulled inflation 需求引发的通膨Dependant's Protection Scheme 家属保障计划Depreciable Assets 应折旧资产Depreciated Currency 贬值货币deputy president （银行）副行长derivative market 衍生金融工具市场derivative product 衍生产品／工具Development Financing 发展集资Development Fund 发展基金Development Tax 发展税Diesel Tax 柴油税Diminishing Returns 报酬递减discount rate 贴现率discretionary fund 自主基金dividend 股息Dividend 股息Dividend Yield 周息率dollar-cost averaging 成本平均法domestic exports 国内出口domino theory 骨牌理论doubtful （贷款等级）可疑DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议 dual currency bond 双重货币债券dumping 倾销Duties on Cigarettes and Tobacco 香烟与烟草税EAEC (East Asia Economic Caucus) 东亚经济核心论坛early withdrawal penalty 提早取款罚金Earnings Per Share (EPS) 每股盈利Economic Grouping 经济集团Economy of Scale 规模经济(指大规模企业经营的经济效益)Education Scheme 教育计划Edusave Account 教育储蓄计划户头effective exchange rate 有效汇率EGM (Extraordinary General Meeting) (公司)股东特别大会Electronic Share Application (ESA) 认购新股电子服务employee share optiong scheme 雇员认股计划EMS (European Monetary System) 欧洲货币体系endowment policy 储蓄保险Entertainments Duty 娱乐税Entrepreneur 企业家Equilibrium of Balance of Payment 国际收支平衡Equity 资本/股本/资产净值Equity Capital 资本/股本Equity Earning 股本盈利Equity Financing 售股集资equity-accounting 权益会计Equity/Direct Investment 股本投资/直接投资Ergonomics 人才经济学/人类工程学ERS 经济重组股票Estate Duty 遗产税eurodollar （利率）欧洲美元euromark （利率）欧洲马克Euromart/European Market 欧洲共市euroyen （利率）欧洲日元ex-right 除权Exchange Tax 外汇税exchange traded fund 挂牌基金Exchequer 国库/财源Exchequer 英国财政部excise duty 国产税Excise Duty/Tax 国产税/货物税/特许权税executive vice president （银行）执行副总裁Exempt 豁免Exempt from Tax 免税Exemption 豁免缴税Exercise Price 转换价existing rent 现有租金Expansion Broad-based 全面性扩展Expenditure on Manpower 人力开支Expenditure Tax 支出税External Assets 国外资产External Linkage 对外联系Extra Duty 特别税Extraordinary Budget 额外预算Extraordinary Expenditure 额外支出Extraordinary Expenses 额外经费Face Value 面值Factors of Production 生产要素Factory Tax 出厂税/制造税Favourable Balance 顺差Favourable Balance of Trade 贸易顺差feeder fund 支线基金fidelity bond 忠诚债券Final Balance 最后结余、最后余额Final Budget 核定预算Final Dividend 年终股息Financial and Business Services 金融与专业服务financial engineering 财务工程Financial Year 财政年Financing 集资Fines and Forfeitures 罚款及没收物Fiscal Levy 财政税收fiscal policy 财政政策Fiscal Policy 财政政策Fiscal Year 财政年度Fixed Assets System (FAST) 固定资产制度Fixed Price Share 定价股fixed rate 定息Flexible Wage System 灵活工资制度Floating exchange rate 浮动汇率floating rate loan 浮息贷款floating rate note 浮息票据FOMC (Federal Open Market Committee) 联邦公开市场委员会Foreign Share 海外股forward 远期Free Depreciation (投资优待)自由折旧Full Bank 全面银行Full Employment 全民就业Full-Imputation System 全面归原税制Futures 期贷galloping inflation 恶性通货膨胀GATT 关税与贸易总协定(简称关贸总协定)gazetted tourist hotels 登记酒店GDP 国内生产总值GDP Deflator 国内生产总值缩减指数GDP Per Capita 国内人均产值/(按人口平均计算的国内生产总值) gearing ratio 资本与负债比率General Income Tax 一般所得税General Tariff 普通税制/单一税率General Trading 一般贸易Generalized Inflation 全面通膨Gensaki 日本短期货币市场GNP 国民生产总值GNP Per Capita 国民人均产值(按人口平均计算的国民生产总值) Goods and Services Tax (GST) 货物与服务税(简称消费税)goodwill amortisation 商誉摊销GOP (Gross Overall Profit) 总盈利额Grants-In-Aid (GIA) 援助津贴、辅助金Group Relief 集体估税扣税growth bonus （保险）期终额外红利Growth Dividends 增长分红Growth Triangle 成长三角GSP (Generalized System of Preferences) 普遍优惠制(普惠制) GST 消费税GST Assistance Measures 消费税援助措施GST Assistance Package 消费税援助配套GST Credits 消费税补贴GST Offset Package 消费税抵消配套Guidelines for Property Funds 房地产基金准则haircut （证券）估值折扣Hard Cash 现金Hard Currency 硬货币Hard Money 硬币/铸币hard money 硬货币、强势货币heading （税务）税目Heavy Duty 重关税heavy market 呆滞市场Heavy Tax 重税hedge 对冲hedge fund 对冲基金Hedge/Hedging/Hedgeable (商品，期货的)对冲买卖、套期保值、可套期保值 Hidden Tax 间接税Hire Purchase Act 租购法令Home Protection Scheme 家庭保障计划hort cover 盖盘Hot Money/Bad Money/Refugee Money 热钱或游资Hyperinflation 恶性通货膨胀Hypermarket 巨型超级市场I/E (Import-Export) 进出口Impersonal Tax 间接税Import Surtax 进口附加税Imputation System 估算制度in the money 赚钱in-and-out trader 投机者incidence of tax 最终纳税者Income and Expenditure Account 收支账income bonus （保险）月利Income from Royalties 专利权收益Income Tax 所得税Income Tax Allowance 所得税免税额Indefeasible Rights of Use 不能废除／不能使之无效的使用权indicative price 预示价Indirect Tax 间接税Infant Industry (需要保护的)新生工业Initial Public Offering (IPO) 公开售股计划Inland Duty 内地税Inland Revenue 国内税收Input Tax 源头消费税input tax 进项税Insider Trading 局内人交易interbank market 银行同业市场interbank rate 银行同业拆息率interest margin 利差幅度interest rate swap 利率掉期Interim Dividend 年中/中期股息Interim Results 中期业绩Internal Tax 国内税Invest Singapore 投资新加坡investment grade bond 投资级别债券Investment Incentive 投资奖励Investment Surcharge 投资收入附加税investment-linked product 投资联结产品IPO 首次公开售股计划Issued Capital 发出股本JGB (Japan Government Bonds) 日本国债jobber 证券交易商／中间商jobber trade 当日平仓交易Judicial Act 诉讼Judicial Person 法人junior bond 次级债券junk bond 垃圾债券／高风险债券JV (Joint Venture) 合资经营/联营kerb dealing 场外交易kerb market 场外市场kerbstone broker 场外经纪人Key Currency (国际)主要货币Key Industry 主要工业Know-how 技术/知识Know-how Deal 技术交易Knowledge Industry 知识产业Labour and Capital 劳资双方Labour-intensive 劳工密集Labour-saving 节省劳力Laissez-faire Policy 自由放任政策Land Bank 土地银行Land Bank (政府、公司等)所拥有的土地Land-intensive 土地密集Lead manager 主理银行lead manager 牵头经理lead underwriter 主要包销商Legacy Duty 遗产税Legal Budget 法定预算Legal Capital 法定股本Lending Rate 贷款利率letter of credit 信用证leverage foreign exchange trading 杠杆外汇交易 levy taxes 税收LIBOR 伦敦银行同业拆息率Licences and Permits 执照及准证License System 许可证制度License Tax 执照费Licensing 颂发专利证/许可证、许可证贸易limited period premium 限期保费Liquid Capital 流动资本Liquid Liabilities 流动负债Liquid Reserve 流动储备金Liquidity 周转、流动账、清偿能力Liquidity Ratio 周转率、流动比率Listed Companies 挂牌公司listed company 上市公司Loan Stock 债券Loan Syndication 财团贷款Local (Simex) (新加坡国际金融交易所)个人会员Local Enterprise Financing Scheme,LEFS 本地企业融资计划 Local Shares 本地股locals （交易所）个人会员long position 买空盘口loss （贷款等级）全损Loss and Gain 损益Loyalty Shares 忠诚股Luxury Tax 奢侈品税Mainboard 第一级股市maintenance call 追缴维持保证金maintenance margin 维持保证金Management Accounting System (MAS) 管理会计制度Margin 按金/保证金margin （外汇）保证金Margin Buying 交保证金的买空margin call 补仓margin out 平仓Margin Trading 按金交易margin trading 保证金交易Marginal Profit 边际利润Marginal Propensity to Invest/Save 边际投资/储蓄倾向Marginal Return/Revenue 边际盈利/收入Maritime Centre 海事申心Market Capitalization 市值Market Discount Rate 市场贴现率market maker 市场制造者／市场经营者market-maker system／market-making system 市场作价制度 MAS 新加坡金融管理局MediShield 健保双全计划merchant bank 证券银行MFA (Multi-fabre Agreement) 多种纤维协定MFN (Most Favoured Nation) 最惠国MFNC (Most Favoured Nation Clause) 最惠国待遇条款Mini Crisis/Mini Recession 小危机/轻微衰退MNCs 跨国公司MOD (Million Gallons Per Day) 每天百万加仑Monetary Policy 货币政策monetary policy 货币政策money broker 货币经纪money laundering 洗黑钱Money Market 货币市场/短期藉贷市场MoneySENSE 存钱有方、理财有道Monthly Variable Component 每月可变动工资制Mortgage Reducing Term policy 抵押递减保险计划Movable (Property)/Movables 动产moving average 移动平均mutual offset system 互相对销系统NAFTA (North America Free Trade Area) 北美自由贸易区 National Currency 本国货币National Debt 国债National Economic Budget 国民经济预算National Income 国民收入National Income (in Real Terms) 国民实际收入National Revenue 国家税收/政府岁入near money 准货币／近似货币nearby month 近期Negative Growth 贸增长Net Balance of Trade 贸易净差额Net Earnings Per Share 每股净利Net National Product (NNP) 国民生产净值Net Tangible Assets 有形资产净额Net Tangible Assets Per Share 每股净有形资产值New Singapore Share (NSS) 新新加坡股票（新新股票） NIE 新兴工业经济体NODX 非石油国内出口Nominal Amount 面额Nominal Capital 名义资本Nominal Earnings/Yield 名义收益Nominal exchange rate 名义汇率Nominal Expenditure 名义支出Nominal Income 名义收入Nominal Wage 名义工资nominee 委托人Nominee Company 托管公司nominee company 委托公司non-perfroming loans 不良贷款Non-Residential Properties Scheme 非住宅房地产计划 non-tariff-barrier 非关税璧垒Non-tradable goods 不可贸易品not negotiable 不可转让NS Bonus 国民服役花红OB／OS Index 超买超卖指数Odd Lot 散股odd lot 零星股／散股OECD 经济合作及发展组织(简称经合组织)OEM 原件器材制造商off-balance-sheet 资产负债表外项目Offshore Bank 岸外银行Offshore Banking 岸外银行业Offshore Loan 岸外贷款OHQ Status 营业总部证书Oil Royalty 石油开采税One-tier System 单一公司税制度OPEC 石油输出国组织(简称油盟)open account format 赊账形式open-end fund 不定额基金operating expense 经常开支operating income 经常收入Opportunity Cost 机会成本Opportunity Fund 进取基金Optimization 最佳效益option 期权Option 选择权、期权Ordinary Shares 普通股Other Operating Expenditure (OOE) 其他行政开支Outlay 总支出/全国消费投资总额Outlay Tax 消费税output tax 销项税Output Tax 支出消费税Over Subscribed 超额认购over-the-counter trading （证券）场外交易overdraft 透支Overheating in The Economy 经济过热Paid-up Capital 缴足资本par 面值Par Value 票面值Par Value 面值participating policy 参与分享投资利益的保单passed （贷款等级）一级贷款Patent Law 专利法payable 应付账款PAYE (Pay as You Earn) 所得税预扣制计划Payroll Tax 薪金税pegged 挂钩Pensions 养老金Pensions Expenditure 退休金开支Per Capita 按人口平均计算、人均perpetual preference shares 永久优先股Personal Income Tax 个人所得税Personal Tax 个人税policy loan 保单贷款Poll Tax 人头税portable medical benefits scheme 可转移医药福利计划portfolio （投资）组合Position 盘口Post Secondary Education Account 中学后延续教育户头posted rents 租金时价Preference Shares 优先股premium 保费（保险）／溢价Prepaid Tax 预付税款president （银行）行长Pretax 扣税前的Price-earnings Ratio 本益比primary dealer 主要交易商primary market 发售市场Private Placement 私下售股producer price index 生产物价指数Profit Taking 套利profit taking 套利Progress Package 增长配套Progressive Income Tax 累进所得税Progressive Tax 累进税/累进税制Property Tax rebate 产业税回扣Property Tax Refund on Vacant Residential Buildings Undergoing Works 退还产业税予正在进行装修工程的空置住宅proprietary trader 专属交易员Prospectus 发股计划书prospectus 招股书／售股计划书proxy 代理人／代表权proxy form 代表委任书Public Communications 公共传播Public Company 挂牌公司Public Transport Fund 公共交通基金put warrant 可卖回凭单Quality Market 重质量的市场Quota 限额、配额、固打Quota System 配额制(国际货币基金会各国配额) Quoted Company/Corporation 挂牌公司/上市公司 Quoted Securities/Shares 挂牌证券/股票R&D (Research and Development) 研究与发展Rated Tax 定率税Rates 收费率、保险收费率Re-export 转口Ready Market 现货市场receivables 应收账款Recession 经济衰退Recurrent Cost/Appropriation 经常成本/经常拨款 Recurrent Expenditure 经常开支Recurrent Revenue 经常收入recurring cost 经常成本recurring income 经常收入red chip stock 红筹股Registration Tax 注册税Regressive taxation 递减税制regular premium policy 定期保费保单regular savings plan 定期储蓄计划Reimbursement 偿还reinsurance 再保险／分保／转保REIT 房地产投资信托Remisier 取佣经纪reserve currency 储备货币reserve requirement 储备要求resistancelevel 阻力位Restricted Bank 限制银行return on eqiuty (ROE) 股本回报Revenue Duty/Tax 收入关税/财政关税Reverse Income Tax 低收入补助费Revised Budget 修订预算Rights Issue 附加股Rights Issue 附加股Road Tax 路税roll-on roll-off vessel 滚装船Royalty 专利税RSI (Relative Strength Index) 强弱势指数rules of origin 原产地规则Running Account 流水帐running cost 运作成本SAVE (Save as You Earn) 边赚边储计划scalper 薄利投机者（通常不在市场逗留超过一天）Scripless Trading 无票交易second board 二板股市seconday market 转售市场Securities Account 证券户头Securities Industry Act 证券业法令seed money 种子基金Selective Consumption Taxes 选择性消费税senior bond 优先债券settlement day 结算日SEZ (Special Economic Zone) 经济特区share buyback 股票回购share option 股权认购权／认股权Share option 股票认购权share ownership Top-Up Scheme 填补公积金购股计划Shareholders' Funds 股东资金short position 卖空盘口Short Selling 卖空SIBOR 新加坡银行同业拆息率SICOM (Singapore Commodity Exchange) 新加坡商品交易所sidelined 持观望态度sideliner 观望者SIMEX 新加坡国际金融交易所Singapore Allowance 新加坡津贴（养老金）Singapore Exchange 新加坡交易所Singapore Exchange Derivatives Trading 新加坡衍生商品交易所Singapore Exchange Securities Trading 新加坡证券交易所Singapore Foreign Exchange & Brokers Association 新加坡外汇与货币经纪协会 Singapore International Foundation 新加坡国际基金single premium policy 一次过保费／单期保费保单Sinking Fund 偿债基金/累积基金/公积基金Skills Development Fund 技能发展基金Slowdown 放缓(经济)slumpflation 不景气通货膨胀／萧条膨胀soft currency 软性货币／软弱货币special mention （贷款等级）应加注意级special purpose vehicle 特别用途公司Speculation 投机买卖Speculative Stock 投机性股票spot commodity 现货商品spread 价差square 平仓squeeze 逼仓Stamp Duty/Tax 印花税Standard Chartered Bank 渣打银行start up 起步公司Statement of Account 账单、对账单Statutary Boards Contributions 法定机构捐款Stock Exchange of Singapore (SES) 新加坡股票交易所Stock Exchange of Singapore Dealers' Automated Quote (SESDAQ) 自动报价股市或第二级股市stop loss 止蚀Straits Times Industrial Index (STII) 海峡时报工商指数Strike Price 最低成功标价structured deposit 组合式存款subordinated bond 次等债券subordinated notes 附属票券Subsidiary 子公司substandard （贷款等级）次级Supplementary Retirement Scheme (SRS) 退休辅助计划surrender value 退保价值Suspended 暂停交易SWAP (汇兑期货)换期/互换swap 掉期Swap Agreement 互换货币协议、互购协定Takeover 收购tariff 关税tax allowance 收入免税额／税收优惠tax assessment 估税tax avoidance 避税tax band 税级tax base 税基tax bracket 纳税组别tax break 减税tax concession 税务减免tax credit 税额减免／抵减税额tax deduction 税额扣减Tax Deduction for Contributions to Edusave Scheme 缴教育储蓄计划金课税扣减Tax Deduction for CPF Contributions of Self-employed Persons 自雇人士缴公积金课税扣减Tax Deduction for General Provisions Made by Bank 银行一般储备金课税扣减tax deferred 延迟纳税tax element 税收成分tax evasion 逃税／漏税tax exemption 免税Tax Exemption on Dividends Paid out of Foreign Income 外国收入的股息免税Tax Haven 避税港/低税国tax haven corporation 避税地公司Tax Holiday (鼓励投资的)免税期tax incentive 税务奖励Tax Incentive for Services Provided by Trust Companies 信托服务税课税奖励Tax Incentive for Underwriting and Managing International Securities I 国际证券包销管理课税奖励tax incidence 纳税负担tax item 税目tax liability 税务负担tax limit 课税限额／纳税限额Tax on Property 产业税Tax On value Added 增值税tax preference item 享受优惠税率的项目tax rebate 缴税扣税额tax relief 估税扣税额Tax Relief for Handicapped Spouse 残疾配偶课税优待tax shelter 合法避税手段tax shield 节税手段tax supplements 税收补征tax threshold 免缴税入息额／起税点tax-free allowance 免税额tax-free income 免税收入tax-free profit 免税利润tax-free trade zone 免税贸易区taxable estate 应纳税遗产Taxable Income/Earnings 应纳税收入taxable item 税目Technical Analysis 技术性分析或图表分析Technical Know-how 技术知识Technology Transfer 技术转移Tender Shares 投标股Tertiary Industry 第三产业(指服务业)TEU 集装箱单位tier-1 capital 一级资本Tight Money 银根紧缩time lag 时差／时间间隔Top-Up Minimum Sum 填补最低存款计划Tourism Cess 旅游税trade creditor 应付账项trade debtor 应收账项Trade Gap 贸易差额trade-weighted exchange rate 贸易加权汇率Trading Account 交易户头transferable medical benefits scheme 可转让医药保险计划 Transferable Subscription Rights (TSRs) 认股权transfers costs 公款转移Transportation Tax 运输税treasurer （银行）资金主管treasury activity 资金交易活动treasury bond 国库债券Treasury Note Bond 国库券/国库债券Trust Companies 信托公司Trustee Stock 信托股turnkey contract 整套承包合同／万事具备合同turnkey project 统包工程Two-tier Price System 两价制umbrella fund 雨伞基金unclassified loans 无问题贷款uncovered cost 未收回成本uncovered loan 收不回贷款Under Subscribed 认购额不足under-the-counter 柜台下交易／台底交易Underwriter 包销商underwriter 包销商／包销机构Unilateral Tax Credit, UTC 单向税务减免Unit of Account 记账单位/计价单位Unit Trust Fund 单位信托基金Unlisted 未挂牌/未上市的unproductive wage 非生产性工资unrealised loss 未实现亏损unrealised profit 未实现盈利unrealised revenue 未实现收入Unsecured Account 无担保账户Unsecured Loan Stock 无担保债券Upswing/Upturn 经济好转Utilization of Resources 资源的利用Variable Budget 可变预算VAT (Value-added Tax) 增值税Venture 商业冒险、商业企业Venture Capital 风险资本、冒险资本venture capital fund 创业基金vice president （银行）副总裁voluntary bankruptcy 自愿破产／自愿申请破产voluntary liquidation 自愿清盘Wage Freeze 工资冻结War Rate 战险费率War Risk Premium 战险保费War Time Economy 战时经济Warrant 凭单Water Conservation Tax 鼓励节省用水税Wealth Tax 财富税weighted average 加权平均When-issued 发股后Whichever is higher/lower 按两者中较高/低者计算Wholesale Bank 批发银行wholesale price index 批发物价指数withholding agent 税款预扣代理withholding system 税款预扣制Withholding Tax 预扣税Withholding Tax 预扣税Workfare Bonus 就业奖励花红Workfare Income Supplement Scheme 就业入息补助计划Workfare Supplement Scheme 就业奖励补贴计划Working Assets/Capital 营运资产/资本working expenses 营运开销World Trade Organisation 世界贸易组织Writeoff 注销Writing Down Allowance 资产减值税务津贴Written Laws 成文法Yankee Bond 杨基债券year-end adjustment 年终调整Yield 收益、产量、回利Zero Economic Growth 零经济增长Zero rated 零点税率Zero Rates of Duty 免税Zero-growth 零增长Zero-sum Game 零和游戏、一方赢另方输竞赛、不是你输就是我赢。
金融英语相关词汇汇总
金融英语相关词汇汇总基本概念•Investment: 投资•Stock: 股票•Bond: 债券•Securities: 证券•Asset: 资产•Liability: 负债•Equity: 股本、净资产•Return: 回报•Interest: 利息•Dividend: 红利•IPO: 首次公开发行（Initial Public Offering）•Market value: 市值•Net worth: 净值•Price-earnings ratio: 市盈率•Yield: 收益率•Risk: 风险•Portfolio: 投资组合•Capital: 资本•Leverage: 杠杆•Derivative: 衍生品•Futures: 期货•Options: 期权•Hedge fund: 对冲基金•Mutual fund: 共同基金•Asset management: 资产管理•Investment bank: 投资银行股票市场•Index: 指数•Bull market: 牛市•Bear market: 熊市•Securities exchange: 证券交易所•Shareholder: 股东•Stock market bubble: 股市泡沫•Blue chips: 蓝筹股•Broker: 经纪人•Public offering: 公开发售•Private placement: 非公开发售•Over-the-counter market: 场外交易市场•Trading day: 交易日•Stock price: 股价•High: 最高价•Low: 最低价•Close: 收盘价•Open: 开盘价•Volatility: 波动性•Margin call: 追缴保证金•Odd lot: 散股债券市场•Coupon: 票息•Yield to maturity: 到期收益率•Treasury bond: 国债•Corporate bond: 企业债•Municipal bond: 市政债•Junk bond: 垃圾债券•Call option: 赎回期权•Put option: 优先认股权证•Callable bond: 可赎回债券•Convertible bond: 可转换债券•Face value: 面值•Par value: 兑付价值银行业•Checking account: 支票账户•Savings account: 储蓄账户•Interest rate: 利率•Compound interest: 复利•Prime rate: 基准利率•Credit rating: 信用评级•Overdraft: 透支•Bankruptcy: 破产•FDIC: 次级贷款参股保险业•Premium: 保费•Deductible: 自负额•Policy: 保单•Claim: 索赔•Underwriter: 承保人•Liability insurance: 责任险•Life insurance: 寿险•Health insurance: 健康险•Property insurance: 财产险其他•Financial statement: 财务报表•Cash flow: 现金流•Accounting: 会计学•Auditing: 审计学•Taxation: 税务学•Merger: 合并•Acquisition: 收购•Bank transfer: 银行转账•Bitcoin: 比特币以上是金融英语相关词汇的基本概念和常见词汇，如果需要深入学习金融英语，建议多阅读英文金融类书籍、杂志，夯实基本词汇和理论知识。
财经专业英语词汇(H)
财经专业英语词汇(H)财经专业英语词汇(H)财经专业英语词汇(H)h & cb finance (hong kong) limited 住银金融有限公司h share ｈ股hachijuni asia limited 八十二亚洲有限公司hachijuni bank, ltd. 八十二银行half-yearly economic report 半年经济报告hang seng 100 恒生100hang seng bank limited 恒生银行有限公司hang seng china enterprises index [hscei] 恒生中国企业指数〔恒生国企指数〕hang seng china enterprises index futures 恒生中国企业指数期货hang seng commerce and industry sub-index futures 恒生工商分类指数期货hang seng consumer price index 恒生消费物价指数hang seng credit ltd. 恒生存款有限公司hang seng economic monthly 《恒生经济月报》hang seng finance limited 恒生财务有限公司hang seng finance sub-index futures 恒生金融分类指数期货hang seng index [hsi] 恒生指数〔恒指〕hang seng index constituent stock 恒生指数成分股hang seng index futures 恒生指数期货hang seng index futures contract 恒生指数期货合约hang seng index futures market 恒生指数期货市场hang seng index options 恒生指数期权hang seng london reference index 恒生伦敦参考指数hang seng midcap 50 index 恒生50中型股指数hang seng midcap index 恒生中型股指数hang seng midcap index constituent stock 恒生中型股指数成分股hang seng properties sub-index futures 恒生地产分类指数期货hang seng sub-index 恒生分类指数hang seng sub-index futures 恒生分类指数期货hang seng utilities sub-index futures 恒生公用事业分类指数期货hard currency 硬货币；强势货币hawking of securities 兜售证券head 总目head of expenditure 开支总目health insurance 健康保险healthy financial position 财政稳健；财政健全healthy reserve 充裕储备金；充裕准备金heavy trading 交投畅旺hedged position margin 用作对冲的合约按金hedger 对冲者hedging 对冲；套戥；套期保值hedging portfolio 对冲组合hedging tool 套戥工具hedging transaction 对冲交易helsinki stock exchange 赫尔辛基证券交易所henderson international finance limited 恒基国际财务有限公司heritage foundation [united states] 美国传统基金会hidden reserve 隐藏储备high base of comparison 比较基数偏高"high buy low sell" strategy “高买低卖”策略high income economy 高收入经济体系high liquidity 高流动资金额high value-added 高增值highest tender 索价最高的投标；出价最高的投标highways vote 公路拨款hire-purchase agreement 租购协议；分期付款购物协议historical cost 实际成本；历史成本；原始成本hkfe clearing corporation limited 香港期货交易结算有限公司hold a position hold in trust 以信托形式持有hold on the statutory trust 以法定信托形式持有holder 持有人holder in due course 当期持有人holding company 控股公司；母公司holding of shares 持有股份holding over of payment 暂缓缴纳holding over of provisional tax 暂缓缴纳暂缴税holdover 暂缓缴纳；延缓缴纳home banking 家居银行服务；家庭银行服务home loan interest deduction 居所贷款利息的扣除额home ownership scheme fund 居者有其屋计划基金home supervisor 所在国家的监管机构hong kong annual digest of statistics 《香港统计年刊》hong kong association of accounting technicians 香港专业会计员协会hong kong association of banks [hkab] 香港银行公会hong kong association of financial advisors 香港财务顾问学会hong kong building and loan agency ltd. 香港建屋贷款有限公司hong kong capital markets association 香港资本市场公会hong kong code of conduct 《香港经营守则》hong kong commodity exchange limited [now renamed hong kong futures exchange limited] 香港商品交易所有限公司〔现称香港期货交易所有限公司〕hong kong dollar [hkd] 港元hong kong dollar balance 港元结存hong kong dollar balance feeding back into the financial sector's credit base 港元结存再流入金融界的信贷基础内hong kong dollar bond 港元债券hong kong dollar currency investment 港元货币投资项目hong kong dollar debt securities 港元债务证券hong kong dollar denominated multilateral agency debt instrument 多边代理机构港币债务票据hong kong dollar deposit base 港元存款基本额hong kong dollar exchange transaction 港元兑换交易hong kong dollar financial instrument 港元金融票据hong kong dollar interest rate futures 港元利率期货hong kong dollar loan-to-deposit ratio 港元贷款与存款的比率hong kong dollar notes market 港币现钞市场hong kong dollar offshore bond 海外港元债券hong kong dollar private sector debt issues 私营机构港元债务票据hong kong economic and trade office [hketo] 香港经济贸易办事处hong kong economic association 香港经济学会hong kong economic journal monthly 《信报经济月刊》hong kong economic research centre 香港经济研究中心hong kong economic trends 《香港经济趋势》hong kong export credit insurance corporation [hkecic] 香港出口信用保险局hong kong federation of insurers 香港保险业联会hong kong federation of stock exchanges 香港证券交易所联会hong kong financial executives institute 香港财经行政人员协会hong kong foreign bank representatives association 香港外资银行办事处协会hong kong foreign exchange and deposit brokers' association 香港外汇及存款经纪同业协会hong kong forex association 香港外汇同业联会hong kong franchise association 香港特许经营协会hong kong futures exchange limited [hkfe] 香港期货交易所有限公司〔期交所〕hong kong futures guarantee corporation limited [hkfgc] 香港期货保证有限公司hong kong general business return 香港一般业务报表hong kong general chamber of commerce 香港总商会hong kong government account 香港政府帐目hong kong government securities 香港政府证券hong kong in figures 《香港统计数字一览》hong kong index [hki] 香港指数hong kong institute of bankers 香港银行学会hong kong institute of company secretaries 香港公司秘书公会hong kong institute of investment analysts 香港投资分析员公会hong kong interbank bid rate [hibid] 香港银行同业拆入息率hong kong interbank clearing limited 香港银行同业结算有限公司hong kong interbank offered rate [hibor] 香港银行同业拆出息率；香港银行同业拆息hong kong interbank rate 香港银行同业拆息率；香港银行同业拆息hong kong international arbitration centre 香港国际仲裁中心hong kong investment funds association [hkifa] 香港投资基金公会〔基金公会〕hong kong lotteries board 香港奖券管理局hong kong management association 香港管理专业协会hong kong monetary authority [hkma] 香港金融管理局〔金管局〕hong kong monetary institutions association 香港金融业总会hong kong monthly digest of statistics 《香港统计月刊》hong kong mortgage corporation limited [hkmc] 香港按揭证券有限公司〔按揭公司〕hong kong note printing limited 香港印钞有限公司hong kong securities clearing company limited [hkscc] 香港中央结算有限公司〔中央结算公司〕hong kong securities institute 香港证券学院hong kong securities professionals alumni association 香港证券业同学会hong kong securities professionals association 香港证券学会hong kong securities training sponsorship foundation 香港证券业培训赞助基金hong kong society of accountants 香港会计师公会hong kong special administrative region government land fund [land fund] 香港特别行政区政府土地基金〔土地基金〕hong kong stock exchange 香港证券交易所hong kong stock exchange all ordinaries index 香港所有普通股指数hong kong stockbrokers association 香港证券经纪业协会hong kong treasury bill 香港库券hong kong unit trust association 香港单位信托基金公会hong kong venture capital association limited 香港创业投资协会有限公司hongkong & shanghai banking corporation ltd. 香hongkong chinese bank, limited 香港华人银行有限公司honorarium 酬金；车马费hot money 热钱；游资hotel accommodation tax 酒店房租税hotels sectorial index 酒店分类指数hotels sub-index 酒店分类指数household expenditure 住户开支household expenditure survey 住户开支统计调查household income 家庭收入；住户收入household wealth 家庭财富housing capital works fund 房屋建设工程基金housing loan 房屋贷款hsbc investment bank asia ltd. 公司hsi services limited 恒指服务有限公司hua chiao commercial bank limited 华侨商业银行hua nan commercial bank, ltd. 华南商业银行股份有限公司human resources department [stock exchange of hong kong limited] 人力资源部〔香港联合交易所有限公司〕hung kai finance company limited 鸿基财务有限公司hypothecation 抵押；押货预支hypothecation certificate 抵押证明书财经专业英语词汇(H) 相关内容:11。
财经专业英语词汇(S)
财经专业英语词汇(S)财经专业英语词汇(S)财经专业英语词汇(S)safe custody business 保管业务safe custody fee 保管费safe deposit box rental received 保管箱租项收入safeguarding assets 保障资产safety factor 安全系数safety margin of profitability 盈利能力的安全界限sakura bank, limited 樱花银行salaried employee 受薪雇员salaried office 受薪职位salaries tax 薪俸税salaries tax assessment 薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税salaries tax payer 缴交薪俸税人士salaries tax return 薪俸税报税表salaries tax threshold 薪俸税的免缴税入息额salary 薪金；薪俸salary adjustment 薪金调整salary earner 受薪人士salary rate index 薪金率指数salary statement 薪俸结算书sale and purchase agreement 买卖协议sale by auction 拍卖sale by private treaty 以私人协约形式售卖sale by public auction 公开拍卖sale by tender 招标出售sale of assets 售卖资产sale proceeds 售卖得益；销售收入sales account 销货帐sales commission 销售佣金sales counter 销售柜台sales price index 销售价格指数sales tax 销售税sampling frame 抽样范围sampling theory 抽样理论samurai bond 武士债券；外国日元债券sanction 认许；制裁sanwa bank, limited 三和银行sanwa international finance limited 三和国际财务有限公司satisfaction 清偿savings 储蓄；节省款项；节省开支额savings account 储蓄账户savings deposit 储蓄存款savings rate 储蓄率；储蓄存款利率scale of brokerages 经纪佣金收费表scale of fees 收费率；收费表schedule 清单；一览表；细目单；附表schedule of charges 费用表schedule of dealing 交易清单schedule of property 财产清单schedule of proportion 比例表schedule of rates 标准收费表scheme of arrangement 债务偿还安排scheme of control 管制计划scheme of control agreement [sca] 《管制计划协议》schengen agreement 《神根协议》schroders asia limited 宝源亚洲有限公司scrip 临时股票scrip dividend 以股代息scrip dividend scheme 以股代息计划scrip issue 红股发行scripless dealing of shares 无单股份交易seanza forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织search fee 查册费seasonal adjustment 季节性调整seasonal deficit 季节性赤字seasonal fluctuation 季节性波动seasoned securities 优质证券；价格稳定的证券second and third liner 二三线股second board 第二板市场second calculation 第二计算法second line stock 二线股票second mortgage 第二按揭；第二抵押权second participant 第二参与者second quarter economic report 19xx 《一九ｘｘ年第二季经济报告》secondary insider 次要的内幕人士secondary listing 第二上市secondary market 二级市场；次级市场；第二市场secondary mortgage market 第二按揭市场secondary production 第二级生产；第二产业secretary for economic services 经济局局长secretary for financial services 财经事务局局长secretary for the treasury 库务局局长sectional group 个别利益集团sector 界别；行业；机构sectorial index 分类指数secular trend 长期趋势secure 担保；抵押secured bond 有担保债券secured creditor 有抵押债权人secured loan 担保贷款；有抵押贷款securing debenture 担保债权证securities 证券securities advisory council 证券事务咨询委员会securities analyst 证券分析员securities and exchange commission [sec] [taiwan, united states] 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕securities and futures appeals panel [securities and futures commission] 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕securities and futures commission [sfc] 证券及期货事务监察委员会〔证监会〕securities and investment board [sib] [united kingdom] 证券及投资管理局〔英国〕securities borrowing 证券借用securities business 证券买卖业务securities commission [presently known as securities and futures commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕securities compensation fund 证券赔偿基金securities compensation fund committee [securities and futures commission] 证券赔偿基金委员会〔证券及期货事务监察委员会〕securities dealer 证券交易商securities dealers' deposit fund 证券交易商按金基金securities exchange of thailand 泰国证券交易所securities for money 贷款抵押物securities foundation 证券业培训基金securities institute of australia 澳大利亚证券学会securities introducing broker 证券介绍经纪securities investment adviser 证券投资顾问securities journal, the 《证券月刊》securities law 《证券法》securities lending 证券借贷securities market 证券市场securities officer 证券主任securities payable to bearer 须付款予持有人的证券securities register system 证券登记系统securities review committee 证券业检讨委员会securities review committee report 《证券业检讨委员会报告书》securities section [financial services bureau] 证券组〔财经事务局〕securities underwriter 证券包销商securitization of debt 债务证券化security 抵押品；保证金；保证security account 保付户口security by bond 担保契据形式的保证security features [bank notes] 防伪特色〔银行纸币〕security for note issue 发行纸币的保证物security instrument 保证文书security interest 担保权益security to the payment of money 付款保证seed capital 种子资本segregated account 独立账户；独立户口segregated trust account 独立信托账户sehk options clearing house limited [seoch] 联交所期权结算所有限公司sehk traded option 在联交所买卖的期权seizure 检取；扣押selective allowance 选择性免税额selective marketing basis 选择性销售方式selective tender 选择性投标；选择性招标self-assessment 自我评税self-clearing member [stock exchange of hong kong limited] 自行结算会员〔香港联合交易所有限公司〕self-correcting mechanism 自动调节机制self-financing 财政自给；自筹资金self-liquidating project 自动还本工程self-regulation 自律；自行规管；自行监管sell 卖出sell off 抛售；沽盘sell order 卖盘sell short 卖空；沽空；抛空seller's price 卖价；卖方价格selling dealer 卖方交易商selling hedge 沽空对冲selling pressure 沽售压力selling price 售价senior securities 优先证券seoulbank 汉城信托银行separate assessment 夫妇分别评税separate client account 独立客户帐目separate debt 独有的债项；各别的债项separate estate 各别产业separate estates account 各别产业的帐目separate instrument 独立文书separate listing 独立上市separate property 各别的财产separate share trading account 独立股票交易账户separate taxation for married couples 夫妇分开评税sequestration 暂押；扣押serial bond 分期还本债券series of transactions 连串交易service-led economy 以服务业为主导的经济set-off 抵销；对销set-off and transfer report 比对转帐报告set-off of the property tax 豁免物业税settled property 预先分配的财产settlement 交收；结算；交割；清偿；授产安排settlement backlog 积压交收settlement bank 结算银行settlement cap 交收限价settlement date 交收日期settlement of debts 清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period 交收期限；结算期settlement price 结算价格；平仓价格settlement risk 结算风险；交收风险settlement system 交收制度；结算系统settlor 财产授予人seven-year exchange fund note 七年期外汇基金债券sewage services trading fund 污水处理服务营运基金shacom finance limited 上商财务有限公司shadow director 影子董事；幕后董事shanghai commercial bank ltd. 上海商业银行shanghai securities central clearing and registration corporation 上海证券中央登记结算公司shanghai stock exchange 上海证券交易所share 股份；股票；份额share beneficially owned 实益股份；实益拥有股份share capital 股本share certificate 股票share dealing 股票交易；股票买卖share in issue 已发行股份；已发行股票share investment 股份投资share margin lending “按仓”贷款share market 股票市场share of a business 生意股份share of mutual fund 互惠基金股份share of profit 利润份额share on local register 当地登记册所载的股份share option 股票期权；认股权；股份认购权share pending listing 等候上市股份share premium account 股份溢价账户share price 股票价格share registrar 股票过户登记处；过户处；股份登记员share repurchase 股份购回；股份回购share rights 股权share split 股份拆细；拆股share transfer 股票过户share warrant 认股权证share warrant to bearer 不记名认股权证shareholder 股东shareholders' fund 股东资金shareholding 持有股份sharp increase 急剧上升；暴升；飞涨shell company 空壳公司shell reactivation “借壳”上市；“买壳”上市；空壳公司重新活动shenzhen foreign exchange trading centre 深圳外汇交易中心shenzhen securities registration company limited 深圳证券登记公司shenzhen stock exchange 深圳证券交易所shinhan finance limited 新韩金融有限公司shizuoka bank, ltd. 静冈银行short 空头；空仓；淡仓；卖空；超卖short call 认购期权淡仓short covering 补仓；补空仓；空头补进short futures contract 淡仓期货合约short notice 短期通知书short notice and time deposit 短期通知及定期存款short of liquidity 资金紧绌short position 空仓；淡仓；空头；短盘short sell securities 卖空证券short selling 卖空；沽空；抛空short selling system 证券沽空制度short-dated securities 短期证券shortfall 差额；不足之数shortfall in expenditure 实际开支低于原来预算short-term deposit 短期存款short-term indicator of economic condition 短期经济指标short-term interest rate 短期利率short-term paper 短期票据short-term rating 短期评级shroff account number 收款账号siam commercial bank public company limited 汇商银行significant shareholder 持有大量股票的股东；重要股东silent partner 只拥有股权而不参与业务的合伙人；隐名合伙人silver 银silver currency 银制流通货币silver standard 银本位；银本位制simple guide to bankruptcy, a 《破产案简介》simple guide to compulsory winding-up of companies, a 《强制公司清盘案简介》simple interest 单利；以单息计算的利息simple portfolio 简单的投资组合simultaneous econometric model 联立计量经济模式simultaneous equation model 联立方程模式sin hua bank limited 新华银行sin hua finance company limited 新华财务有限公司singapore dollar [sgd] 新加坡元singapore international monetary exchange 新加坡国际金融交易所singapore stock exchange 新加坡证券交易所singapore strait times index 《新加坡海峡时报》指数single assessment 单一评税single entry system 单式簿记制度single equation model 单方程模式single fund 单一基金single market, the [europe] 单一市场〔欧洲〕single parent allowance 单亲免税额single premium 整付保费single premium policy 整付保费保单single tender 单一投标sinking fund 偿债基金size criterion [banking] 资产限额准则〔银行业〕size of issue 发行量size of the economy 经济规模slacken 放缓；呆滞slow down 减慢；放缓；退减slow trading 交投呆滞sluggish 市势疲弱；市况呆滞sluggish turnover 交投呆滞slump 急跌；下挫small and medium enterprise [sme] 中小型企业small and medium enterprises committee 中小型企业委员会small bankruptcy 小额破产案small business 小型企业small claims tribunal 小额钱债审裁处small claims tribunal suitors fund account 小额钱债审裁处诉讼人储存金账户small depositor 小额存户small economy 小规模经济体系small estate 小额遗产smart card 智能卡；聪明卡snake 蛇形浮动；蛇形浮动汇率制soaring market 旺市；好市；暴涨的市况social security assistance index of prices 社会保障援助价格指数social welfare expenditure 社会福利开支societe de compensation des marches conditionels  巴黎期权市场结算所societe generale 法国兴业银行societe generale asia limited 法国兴业亚洲有限公司society of actuaries of the united states of america  美国精算师公会society of chinese accountants and auditors 华人会计师公会society of worldwide interbank financial telecommunication [swift] 环球银行财务电讯协会socio-economic infrastructure 社会经济基础建设soft currency 软货币；弱势货币soft dollar practice 收取非金钱利益的做法soft market 市况疲软sole executor 唯一的遗嘱执行人sole proprietor 独资经营者sole proprietorship 独资经营sole trustee 单一受托人soliciting business 招揽生意solid growth 稳健增长solvency 偿债能力；偿付能力solvency fund 无偿付能力赔偿基金source of additional revenue 额外收入。
财经相关英语词汇(P)
财经相关英语词汇(P)财经相关英语词汇(P)财经相关英语词汇(P)p/e ratio 市盈率估值比率，指公司当时股价与每股盈利的比率计算方法：每股市价/每股盈利每股盈利一般根据过去四个季度的盈利计算（现行市盈率），但有时也根据未来四个季度的盈利预测计算（预测市盈率）。
第三个方法是将上两个季度的实际盈利加上未来两个季度的预测盈利，根据这个总和计算市盈率pce 个人消费开支与消费物价指数相似，个人消费开支是商务部经济分析局发布的一项报告（实际上是个人收入报告的一部分）个人消费开支是衡量消费货品及服务价格变动的一个指标，包含实际及估算家庭开支，也包括耐用品、非耐用品及服务数据pp e 地产、厂房及设备指公司拥有的房地产、厂房及设施pv 现值假定一个回报率，计算一笔未来资金在今天的价值paid in capital 实收资本从投资者收取以交换股票的资金，是资产负债表的一个项目paid-up capital 已缴资本指一项证券的所有付款责任都已全数偿付的结算状况panic buying 恐慌性买入股价上升引发的大量买入交易panic selling 恐慌性出售股价下跌引发的大量卖出交易par 等值债券的面值。
企业债券的面值一般为1000美元，而政债券的面值较高，例如10000美元证券在首次发行时制定的美元金额pari passu 同等权利付款权利相等的两种证券或债务责任。
是paris club 巴黎俱乐部19个国家债权人每月在巴黎举行会议，以讨论债务事宜。
巴黎俱乐部的重点讨论事项为合作缓解无法偿还债务的发展中国家的债务负担parity 平价由于叫价一样，交易所中所有竞投同一种证券的经纪人享有同等的地位parity bond 等值债券两种或以上对债券偿付与抵押收入权利相等的债券par value 票面值债券的面值passive investing? 被动投资一种买卖行动有限的投资策略。
被动投资者的投资目的在于以有限的维持成本实现长期升值patent 专利权给与一个程序、设计或新发明独享权的政府许可证payback period 投资回收期回收投资成本所需的时间计算方法为：项目成本/每年现金流假设其他因素相等，回收期较短的投资是较佳的投资paydown 部分还款指偿付部分未清偿贷款余款paydown factor 部分还款系数计算方法为：将每个月从房地产证券的本金中扣除的部分现金，除以证券的原来本金额paying agent 付款代理人从证券发行人接受付款，然后分派给证券持有人的代理人payment date 付款日期预定支付已公布股息的日期payment in kind 实物支付指以货品或服务代替现金支付payment in kind bond (pik) 实物支付债券向债券持有人派发额外债券，代替以现金支付利息payout ratio 派息比率股息占盈利的百分比。
财经专业英语词汇(V
财经专业英语词汇(V财经专业英语词汇(V-W)财经专业英语词汇(V-W)valid and subsisting bill 有效及现存的汇票valid bilateral netting arrangement 有效双边净额结算协议valid branch registration certificate 有效分行登记证valid business registration certificate 有效商业登记证valid discharge 有效责任解除valid endorsement 有效背书valuable consideration 有值代价valuation 估值；估价valuation balance sheet 估值资产负债表valuation date 估值日期valuation effect 估值效果valuation list 估价册valuation of assets 资产估值valuation report 估值报告valuation strain 估值负担value 价值value at cost 成本值value index 价值指数value index for construction works 建筑工程价格指数value of cash-sweep chances 现金彩票活动的中彩机会的价值value of cash-sweep tickets sold 现金彩票活动售出的彩票价值value of construction works 建筑工程总值value of distribution 分派价值value of export 出口货值value of gross output 总产量的价值value of import 进口货值value of property 财产的价值value of re-export 转口货值value of sum assured 承保款项值value of the consideration 代价所值value-added product 附加值产品value-added tax [vat] 增值税value-at-risk model 风险数值模式value-for-money 衡工量值；合乎经济原则；合乎经济效益；物有所值value-for-money audit 衡工量值式审计；衡工量值式核数value-for-money criterion 衡工量值的准则value-for-money study 衡工量值式研究valuer 估价员；估价师；估值师value-weighted index 价值加权指数variable 变数；变动因素variable interest investment 浮息投资variable interest securities 浮息证券variation 波动variation of contract 更改合约的条款vendor 卖方；出售人；售卖人venture capital 创业资金；风险资本venture capital fund 创业资本基金venture capital market 创业资金市埸venture company 创业公司very substantial acquisition 非常重大的收购事项vested annuity 既得年金vested estate 既得产业权vested interest 既得权益；既得利益vested liabilities 既有负债vested reversionary bonus 既得的复归红利vesting date 归属日期vesting order 归属令viability 健全性；稳健性；财政上可行性vienna stock exchange 维也纳证券交易所vietnam finance company limited 越南财务有限公司virement 转帐visible trade 有形贸易visible trade account 有形贸易帐visible trade deficit 有形贸易逆差visible trade gap 有形贸易差额volatility 波动不定；股价波动volume index 物量指数volume of business 营业总额volume of trading 交投量；交易量volume of transaction 成交额；交易量voluntarily surrender 自愿交回voluntary agreement 无偿协议voluntary chargeable agreement for sale 可予征收印花税的无偿买卖协议voluntary code 自律守则voluntary disclosure of tax evasion 自动表白逃税情形voluntary disposition 无偿产权处置voluntary liquidation 自动清盘voluntary settlement 无偿授产安排voluntary winding-up 自动清盘vote 拨款vote on account 临时拨款vote on account warrant 临时拨款令；临时支款授权书vote on supplementary warrant 追加备付款项令；追加支款授权书voting of fund 拨款voting share 有表决权股份voucher 凭单；支款凭证；付款凭证；付款凭单wage 工资waiver 宽免；豁免；放弃waiver of fees 宽免费用waiver of loan 免除还款warehouse 仓库warrant 认股权证；拨款令；支款授权书warrant exercisable 可行使的认股权证warrant exercised [listing method] 行使认股权证〔上市方式〕warrant issue prospectus 认股权证发行章程warrant stock 认股权证；认购股权证书warrant to subscribe 认购权证wash sale 虚假销售；对销交易wayfoong credit limited wayfoong finance ltd. wayward and erratic movement 反复及不正常的变动weak 疲弱；偏软weak consumer spending 消费疲弱wealth effect 财富效应weight 权数weighted average 加权平均数weighted average of exchange rate 汇率的加权平均数weighted market capitalization 加权资本市值；加权市价总值weighted mean salary 加权平均薪金weighting system of the consumer price index 消费物价指数的权数模式well-capitalized 资本雄厚wellington stock exchange 惠灵顿证券交易所west germany's commerzbank index 西德商银指数westdeutsche landesbank girozentrale 西德意志州银行〔西德银行〕western european economies of greatest reference to hong kong 与本港经济最有关系的西欧国家western industrialized economy 西方工业国家westpac banking corporation 西太平洋银行whitewashed transaction 清洗交易wholesale bank 批发银行wholesale banking 批发银行业务wholesale tax 批发税wholly-owned subsidiary 全资附属公司w.i. carr indosuez capital asia limited 惠嘉融资亚洲有限公司wider margin of variation 较大幅度的偏差width of two tax bands 两个税阶的幅度wilful evasion 蓄意逃税will 遗嘱；意愿winding-up 清盘；结束winding-up order 清盘令winding-up petition 清盘呈请winding-up proceeding 清盘程序windsor declaration 《温莎声明》wing hang bank ltd. 永亨银行有限公司wing hang finance company limited 永亨财务有限公司wing lung bank limited 永隆银行有限公司wing lung finance limited 永隆财务有限公司winnipeg commodities exchange 温尼伯商品交易所winnipeg commodity clearing limited 温尼伯商品结算有限公司with recourse letter of credit 有追索权信用证withdrawal of offer 撤回要约withholding tax 预扣税；预扣税项without-profit business 不可分红业务with-profit business 可分红业务workforce 工作人口working balance 周转余额；营运结余working capital 营运资金；周转资金working group on corporate governance [stock exchange of hong kong limited] 公司管治工作小组〔香港联合交易所有限公司〕working group on financial facilities 财政设施工作小组working group on hong kong's economic relationship with china 香港与中国经济关系工作小组working group on new market development [stock exchange of hong kong limited] 新市场发展工作小组〔香港联合交易所有限公司〕working party on financial disclosure 财务资料披露工作小组working party on payment and settlement system  支付及交收系统工作小组working population 工作人口works account 工程帐world bank 世界银行world bank group 世界银行集团world bank/international monetary fund annual meeting 世界银行／国际货币基金组织年会world competitiveness report 19xx [published by the international institute for management development and the world economic forum] 《一九ｘｘ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕world economic forum 世界经济论坛world gold council 世界黄金协会world trade organization [wto] 世界贸易组织〔世贸组织〕worldwide profit 来自世界各地的利润wound-up company 清盘公司write back 拨回；回记write down 减记write off 注销；撇帐write up 增记written commitment 书面承担written-down value 折余价值written-down value on disposal 变卖时折余价值财经专业英语词汇(V-W) 相关内容:。
经济金融术语汉英对照表
经济金融术语汉英对照表中文术语英文术语宏观经济学Macroeconomics微观经济学Microeconomics地区生产总值（GDP）Gross Domestic Product (GDP) 通货膨胀Inflation通货紧缩Deflation国内生产总值（GDP）Gross National Product (GNP) 名义GDP Nominal GDP实际GDP Real GDP人均GDP Per Capita GDP全民国民收入Per Capita National Income社会生产总值（Gross SocialProduct, GSP）Gross Social Product (GSP)国内生产总值增长率（GDP growth rate）Gross Domestic Product Growth Rate投资Investment消费Consumption净出口Net Exports备受关注的经济指标Key Economic Indicators通货Currency货币政策Monetary Policy货币供应量Money Supply货币政策利率Monetary Policy Interest Rates 联邦基金利率Federal Funds Rate基准利率Benchmark Interest Rate 外汇市场Foreign Exchange Market 实物经济Real Economy虚拟经济Virtual Economy金融市场Financial Market股票市场Stock Market债券市场Bond Market商品市场Commodity Market期货市场Futures Market外汇市场Foreign Exchange Market 金融机构Financial Institutions银行Bank证券公司Securities Company保险公司Insurance Company基金公司Fund Company资本市场Capital Market利率市场Interest Rate Market内部收入机制Internal Income Mechanism 资本市场有价证券交易所Capital Market SecuritiesExchange股份制Joint-Stock System公司Corporation股票Stock优先股Preferred Stock普通股Common Stock证券Securities债券Bond地方债券Municipal Bond政府债券Government Bond企业债券Corporate Bond金融派生工具Financial Derivatives期权Option期货Futures互换合同Swap Contract外汇Foreign Exchange货币市场Money Market投资基金Investment Fund公开市场操作Open Market Operations逆回购Reverse Repurchase Agreements货币购买政策Monetary Purchase Policy信贷政策Credit Policy空头市场Bear Market多头市场Bull Market黑市Black Market灰色市场Gray Market以上是经济金融领域中一些常用的中文和英文术语的对照表。
财经英语
一、专业词汇中翻英1、贸易制裁：trade sanction2、财产税：property tax3、投资回报：investment return4、独立审计：independent auditor5、成本会计：cost accounting6、抵押贷款：mortgage loan7、保险费：insurance premium8、内部审计：internal auditing9、人头税：head tax 10、期货市场：futures market11、证券市场：the stock market 12、牛市：bulls market13、远期汇票：time draft二、专业词汇英译汉1、bad debt expense：坏账费用2、web based business：网上生意3、credit rating：信用评级4、junk bond ：垃圾债券5、yield rate：收益率6、accepting bank：承兑行7、NASDAQ composite：纳斯达克综合指数 8、insurance coverage：险种9、income before tax：税前收入 10、cash flow statement：现金流量表11、negotiable instrument：可转让票据 12、real estate：房地产，不动产13、accounting standard：会计准则 14、risk management：风险管理15、compparative advantage：相对优势三、判断对错1、Financial markets can be classified into money the market and the capital marketaccording to the maturity of financial claims traded.( T )2、Time draft requires the bank to pay at a particular future time.( T )3、Car insurance is a kind of property and casualty insurance.( T )4、Long-term security normally sells at higher rates than treasure bill.( T )5、Tariff compel customer to spend more money for imported goods.( T )四、选择题1、The term “excess liquidity” means( A )A流动性过剩 B流动性不足 C流动性偏好 D流动性黑洞2、（ A ）are financial markets for the buying and selling of long-term debt orequity-backed securities.A、Capital marketB、Money marketC、Insurance marketD、Bonds market3、General speaking,( B )will yield more investment return.A、current depositeB、fixed deposite4、( D )has the highest liquidity.A、Real eatateB、StockC、Long-term bondsD、Cash5、（ A ）means share price rising.A、BullB、Bear（一）简历MINGJU FENGRoom 107 Building CYuxi Normal University,Yuxi 653100(0877)6127078Email:1098133239@ObjectiveTo obtain an accounting jobEducation2011.9—2015.7 Dept.of Financial management, Graduate School of Yuxi Normal UniversityAcademic Main CoursesBasic AccountingManagement ScienceStatisticsPolitical EconomicsWestern EconomicsFinancial Management,Financial AccountingCost AccountingElectronic CommerceAccounting Simulated TrainingFinancial Software TutorialComputer AbilitiesSkilled in use of the database, and access to the computer test "access" level two certificateEnglish SkillsHave a good command of both spoken and written English .Past CET-4:414 Scholarships and Awards2011.11 National Second Level Chinese Certificate2011.12 Two National Grants2013.4 Students Venture Competition the first prize at school2013.12To obtain a National GrantsQualificationsGeneral business knowledge relating to financial, Have a passion for the Internet, and an abundance of common senseWith registered certificate of qualified accountingApplication Form for Import/Export of Personal EffectsApplicant’s Name__________________ Status___________________ Nationality________________________ Dept.____________________ Rank______________________ Identity Card NO.________________________ Add.&Tel.No.in P.R.C___________________________________________________________ I hereby apply for import/export of Entry/Exit port______________ The following personal effects:。
财经专业英语词汇A-Z
财经专业英语词汇(A-Z)A share A股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for thePromotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [A TS] 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 financ ial 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 [A TS] [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 [A TM] 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A vco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA美国银行Bank of A yudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升。
财经专业英语词汇(L)
财经专业英语词汇(L)财经专业英语词汇(L)财经专业英语词汇(L)labour and material cost index 劳工及材料成本指数laf bid and offer rates 流动资金调节机制的借入及拆出息率laissez-faire policy 自由放任政策land cost element 土地成本因素land fund [hong kong special administrative region government land fund] 土地基金〔香港特别行政区政府土地基金〕land premium 地价land registry trading fund 土地注册处营运基金land revenue 地价收入land transaction 土地交易landed cost 抵岸价格；卸岸成本land-holding company 拥有土地的公司laspeyres index formula 拉斯佩尔指数公式last in, first out method [lifo method] 后进先出计算法last recorded price 最后成交价last trading price 最后成交价late adjustment 收市后的调整late stamping 逾期加盖印花latent reserve 隐藏储备law concerning merger and conversion of financial institutions of japan 《日本金融机构的合并和转换的有关法律》law cost 讼费law of bankruptcy 破产法law of diminishing return 报酬递减规律；报酬递减法则law of insolvency 破产清盘法lay member [council of sehk] 外界理事〔联交所理事会〕leading indicator 领先指标；领先经济指标leap-frogging 跳增lease 租契；租约leasehold interest 租赁权益；批租权益leasehold property 批租土地财产leave pay 假期工资ledger 分类帐ledger accounting and financial information system [lafis] 会计及财务数据系统ledger book 分类帐簿legacy 遗产；非土地遗赠legal charge 法定押记legal cost 讼费legal estate 法定产业权legal fee 法律费用legal interest 法定权益legal, membership and secretarial services division [stock exchange of hong kong limited] 法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕legal mortgage 法定按揭legal personal representative 合法遗产代理人legal tender 法定货币legal tender notes and coins 法定纸币及硬币legally binding debt 有法律责任须偿还的债项legatee 非土地遗赠继承人；受遗赠人legco ad hoc group to study the financial arrangements for the new airport and related projects 立法会议员研究新机场及有关工程财政事宜小组legco panel on economic services 立法会经济事务委员会legco panel on financial affairs 立法会财经事务委员会legco subcommittee on the financing of airport core programme 立法会研究机场核心计划财政事宜小组委员会lehman brothers finance limited 美国雷曼兄弟财务有限公司lend 贷出lender 贷款人；借出人；放款人lender of last resort system 最后贷款人制度lending 贷款；放款lending agreement 借贷协议lending margin 贷款利率差价lessee 承租人lessor 出租人；批租人letter of administration 遗产管理书letter of allotment 配股通知书letter of assurance 保证书letter of comfort 银行联系证明书；信心保证书letter of confirmation 证实书；确认书letter of credit [l/c] 信用证；信用状letter of guarantee 保证书letter of hypothecation 押汇质权书；银行抵押书；质押书letter of indemnity 赔偿保证书；认赔书；偿还税款保证书letter of indication 签印证明书letter of intent 意向书letter of release 同意释款书letter of renunciation 放弃书level off 趋向平稳；趋平level playing field 公平竞争的环境leverage 杠杆作用；杠杆比率leveraged buy-out 杠杆式收购leveraged foreign exchange contract 杠杆外汇合约leveraged foreign exchange trader 杠杆式外汇买卖商leveraged foreign exchange trader's representative  杠杆式外汇买卖商代表leveraged foreign exchange trading 杠杆式外汇买卖leveraged foreign exchange trading ordinance arbitration panel [securities and futures commission] 杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕leveraged leasing 杠杆租赁；融资租赁leveraged market 杠杆市场leviable transaction 可征费交易levy 征费；征款liability 负债；法律责任liability for payment of rates 缴交差饷的法律责任liable in damages 承担损害赔偿liable to tax 应纳税；应课税liberalization 自由化；开放〔市场〕licence 许可证；牌照；特许文件licence fee 牌照费licensed bank 持牌银行licensed deposit-taking company 持牌接受存款公司licensed intermediary 持牌中介团体licensed trader 持牌买卖商licensee 持牌人；持证人licensing condition 发牌条件licensing court 牌照法庭licensing criterion 发牌准则licensing department [securities and futures commission] 发牌科〔证券及期货事务监察委员会〕licensing information booklet 《发牌资料册》lien 留置权；扣押权life and annuity business 人寿及年金业务life assurance 人寿保险life assurance act [united kingdom] 《人寿保险法令》〔英国〕life assurance policy 人寿保单life boat loan 救市贷款life insurance 人寿保险life insurance corporation 人寿保险法团life insurance council of hong kong 香港寿险总会life insurance fund 人寿保险基金life interest 终身权益life underwriters association of hong kong 香港人寿保险从业员协会life-long product 终身产品light trading 交投稀疏；交投疏落likely outturn 估计结算数字limit 限额；限量limit down 跌至停板；跌停板limit of legal tender 法定货币使用限额limit of value 价值限额limit order 限价盘；限价订单limit up 涨至停板；涨停板limitation fund 限制基金limited company quoted on stock exchange 上市有限公司limited company unquoted on stock exchange 非上市有限公司limited legal tender currency note 有限量法定货币纸币limited liability 有限法律责任；有限责任limited partner 有限责任合伙人limited partner loss relief 对有限责任合伙人的亏损给予税项宽免limited partnership 有限责任合伙limited service bank 有限服务银行line of business 业务范围line of credit 信贷限额linear development 线型发展；直线发展linear programming 线性规划linked assets 相连资产linked exchange rate system 联系汇率制度linked long-term business 相连长期业务liquefiable assets 流动资产；可兑现资产liquid assets 流动资产；速动资产liquid balance 现金结余；流动资产结余liquid capital 速动资金；流动资金liquid form of deposit 活期存款liquidable assets 可兑现资产liquidated amount 算定款项liquidated damages 算定损害赔偿liquidated demand 经算定的追讨金额liquidated sum 经算定款项liquidation 清盘；清偿〔债务〕；变现〔资产〕liquidation of an account 平仓liquidation of margin account “斩仓”liquidation of position 平仓liquidator 清盘人liquidator's bond 清盘人的债券liquidity 流动资金；流动性；变现能力liquidity adjustment facility [laf] 流动资金调节机制liquidity adjustment window [law] 流动资金调节窗liquidity conversion factor 流动资产换算因子liquidity management tool 流动资金管理工具liquidity margin 流动资金幅度liquidity portfolio 流动资产组合liquidity position 流动资金头寸；流动资金情况liquidity ratio 流动资产比率；流动资金比率list of stock codes 《证券代号名录》listed company 上市公司listed corporation 上市机构listed investment 上市投资listed securities 上市证券listed share 上市股份listing 上市；挂牌listing agreement 上市协议listing appeals committee [stock exchange of hong kong limited] 上市上诉委员会〔香港联合交易所有限公司〕listing arrangement 上市安排listing committee [stock exchange of hong kong limited] 上市委员会〔香港联合交易所有限公司〕listing division [stock exchange of hong kong limited] 上市科〔香港联合交易所有限公司〕listing fee 上市费listing matter 上市事宜listing nominating committee [stock exchange of hong kong limited] 上市提名委员会〔香港联合交易所有限公司〕listing price 上市价格；牌价listing--accountancy and prospectus vetting department[stock exchange of hong kong limited] 上市──会计及招股章程审阅部〔香港联合交易所有限公司〕listing--corporate finance department [stock exchange of hong kong limited] 上市──公司财务部〔香港联合交易所有限公司〕liu chong hing bank limited 廖创兴银行有限公司liu chong hing finance limited 廖创兴财务有限公司lloyd's [united kingdom] 劳合社〔英国〕lloyd's agent 劳合社代理人lloyd's broker 劳合社经纪lloyd's underwriter 劳合社承保人loan 借贷；贷款；借款loan account 贷款账户；放款账户loan agreement 贷款协议loan capital 借贷资本loan ceiling 贷款限制loan creditor 贷款债权人loan finance facility 借款融通loan for financial investment 金融投资贷款loan fund 贷款基金loan interest 贷款利息loan loss reserve 贷款损失储备金；贷款损失准备loan officer 贷款人员loan outstanding 未偿贷款；尚欠的贷款loan portfolio 贷款组合loan repayment 贷款还款loan shark 高利贷者；“大耳窿”loan stock 债权股额；贷款债券loan syndicate 贷款银团loan-to-deposit ratio 贷款与存款比率loan-to-valuation ratio 贷款与估值比率local branch 本地分行local cost 本地成本local inflation 本地通胀local inflationary pressure 本地通胀压力local production 本地产量local representative office 本地代表办事处local value-added content 本地加工价值成分locality of profit 利润。
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safe custody business 保管业务safe custody fee 保管费safe deposit box rental received 保管箱租项收入safeguarding assets 保障资产safety factor 安全系数safety margin of profitability 盈利能力的安全界限Sakura Bank, Limited 樱花银行salaried employee 受薪雇员salaried office 受薪职位salaries tax 薪俸税salaries tax assessment 薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税salaries tax payer 缴交薪俸税人士salaries tax return 薪俸税报税表salaries tax threshold 薪俸税的免缴税入息额salary 薪金；薪俸salary adjustment 薪金调整salary earner 受薪人士salary rate index 薪金率指数salary statement 薪俸结算书sale and purchase agreement 买卖协议sale by auction 拍卖sale by private treaty 以私人协约形式售卖sale by public auction 公开拍卖sale by tender 招标出售sale of assets 售卖资产sale proceeds 售卖得益；销售收入sales account 销货帐sales commission 销售佣金sales counter 销售柜台sales price index 销售价格指数sales tax 销售税sampling frame 抽样范围sampling theory 抽样理论samurai bond 武士债券；外国日元债券sanction 认许；制裁Sanwa Bank, Limited 三和银行Sanwa International Finance Limited 三和国际财务有限公司satisfaction 清偿savings 储蓄；节省款项；节省开支额savings account 储蓄账户savings deposit 储蓄存款savings rate 储蓄率；储蓄存款利率scale of brokerages 经纪佣金收费表scale of fees 收费率；收费表schedule 清单；一览表；细目单；附表schedule of charges 费用表schedule of dealing 交易清单schedule of property 财产清单schedule of proportion 比例表Schedule of Rates 标准收费表scheme of arrangement 债务偿还安排Scheme of Control 管制计划Scheme of Control Agreement [SCA] 《管制计划协议》Schengen Agreement 《神根协议》Schroders Asia Limited 宝源亚洲有限公司scrip 临时股票scrip dividend 以股代息scrip dividend scheme 以股代息计划scrip issue 红股发行scripless dealing of shares 无单股份交易SEANZA forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织search fee 查册费seasonal adjustment 季节性调整seasonal deficit 季节性赤字seasonal fluctuation 季节性波动seasoned securities 优质证券；价格稳定的证券second and third liner 二三线股second board 第二板市场second calculation 第二计算法second line stock 二线股票second mortgage 第二按揭；第二抵押权second participant 第二参与者Second Quarter Economic Report 19XX 《一九ＸＸ年第二季经济报告》secondary insider 次要的内幕人士secondary listing 第二上市secondary market 二级市场；次级市场；第二市场secondary mortgage market 第二按揭市场secondary production 第二级生产；第二产业Secretary for Economic Services 经济局局长Secretary for Financial Services 财经事务局局长Secretary for the Treasury 库务局局长sectional group 个别利益集团sector 界别；行业；机构sectorial index 分类指数secular trend 长期趋势secure 担保；抵押secured bond 有担保债券secured creditor 有抵押债权人secured loan 担保贷款；有抵押贷款securing debenture 担保债权证securities 证券Securities Advisory Council 证券事务咨询委员会securities analyst 证券分析员Securities and Exchange Commission [SEC] [Taiwan, United States] 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕Securities and Futures Appeals Panel [Securities and Futures Commission] 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕Securities and Futures Commission [SFC] 证券及期货事务监察委员会〔证监会〕Securities and Investment Board [SIB] [United Kingdom] 证券及投资管理局〔英国〕securities borrowing 证券借用securities business 证券买卖业务Securities Commission [presently known as Securities and Futures Commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕Securities Compensation Fund 证券赔偿基金Securities Compensation Fund Committee [Securities and Futures Commission] 证券赔偿基金委员会〔证券及期货事务监察委员会〕securities dealer 证券交易商Securities Dealers' Deposit Fund 证券交易商按金基金Securities Exchange of Thailand 泰国证券交易所securities for money 贷款抵押物Securities Foundation 证券业培训基金Securities Institute of Australia 澳大利亚证券学会securities introducing broker 证券介绍经纪securities investment adviser 证券投资顾问Securities Journal, The 《证券月刊》Securities Law 《证券法》securities lending 证券借贷securities market 证券市场Securities Officer 证券主任securities payable to bearer 须付款予持有人的证券securities register system 证券登记系统Securities Review Committee 证券业检讨委员会Securities Review Committee Report 《证券业检讨委员会报告书》Securities Section [Financial Services Bureau] 证券组〔财经事务局〕securities underwriter 证券包销商securitization of debt 债务证券化security 抵押品；保证金；保证security account 保付户口security by bond 担保契据形式的保证security features [bank notes] 防伪特色〔银行纸币〕security for note issue 发行纸币的保证物security instrument 保证文书security interest 担保权益security to the payment of money 付款保证seed capital 种子资本segregated account 独立账户；独立户口segregated trust account 独立信托账户SEHK Options Clearing House Limited [SEOCH] 联交所期权结算所有限公司SEHK traded option 在联交所买卖的期权seizure 检取；扣押selective allowance 选择性免税额selective marketing basis 选择性销售方式selective tender 选择性投标；选择性招标self-assessment 自我评税self-clearing member [Stock Exchange of Hong Kong Limited] 自行结算会员〔香港联合交易所有限公司〕self-correcting mechanism 自动调节机制self-financing 财政自给；自筹资金self-liquidating project 自动还本工程self-regulation 自律；自行规管；自行监管sell 卖出sell off 抛售；沽盘sell order 卖盘sell short 卖空；沽空；抛空seller's price 卖价；卖方价格selling dealer 卖方交易商selling hedge 沽空对冲selling pressure 沽售压力selling price 售价senior securities 优先证券SEOULBANK 汉城信托银行separate assessment 夫妇分别评税separate client account 独立客户帐目separate debt 独有的债项；各别的债项separate estate 各别产业separate estates account 各别产业的帐目separate instrument 独立文书separate listing 独立上市separate property 各别的财产separate share trading account 独立股票交易账户separate taxation for married couples 夫妇分开评税sequestration 暂押；扣押serial bond 分期还本债券series of transactions 连串交易service-led economy 以服务业为主导的经济set-off 抵销；对销set-off and transfer report 比对转帐报告set-off of the property tax 豁免物业税settled property 预先分配的财产settlement 交收；结算；交割；清偿；授产安排settlement backlog 积压交收settlement bank 结算银行settlement cap 交收限价settlement date 交收日期settlement of debts 清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period 交收期限；结算期settlement price 结算价格；平仓价格settlement risk 结算风险；交收风险settlement system 交收制度；结算系统settlor 财产授予人seven-year Exchange Fund note 七年期外汇基金债券Sewage Services Trading Fund 污水处理服务营运基金Shacom Finance Limited 上商财务有限公司shadow director 影子董事；幕后董事Shanghai Commercial Bank Ltd. 上海商业银行Shanghai Securities Central Clearing and Registration Corporation 上海证券中央登记结算公司Shanghai Stock Exchange 上海证券交易所share 股份；股票；份额share beneficially owned 实益股份；实益拥有股份share capital 股本share certificate 股票share dealing 股票交易；股票买卖share in issue 已发行股份；已发行股票share investment 股份投资share margin lending “按仓”贷款share market 股票市场share of a business 生意股份share of mutual fund 互惠基金股份share of profit 利润份额share on local register 当地登记册所载的股份share option 股票期权；认股权；股份认购权share pending listing 等候上市股份share premium account 股份溢价账户share price 股票价格share registrar 股票过户登记处；过户处；股份登记员share repurchase 股份购回；股份回购share rights 股权share split 股份拆细；拆股share transfer 股票过户share warrant 认股权证share warrant to bearer 不记名认股权证shareholder 股东shareholders' fund 股东资金shareholding 持有股份sharp increase 急剧上升；暴升；飞涨shell company 空壳公司shell reactivation “借壳”上市；“买壳”上市；空壳公司重新活动Shenzhen Foreign Exchange Trading Centre 深圳外汇交易中心Shenzhen Securities Registration Company Limited 深圳证券登记公司Shenzhen Stock Exchange 深圳证券交易所Shinhan Finance Limited 新韩金融有限公司Shizuoka Bank, Ltd. 静冈银行short 空头；空仓；淡仓；卖空；超卖short call 认购期权淡仓short covering 补仓；补空仓；空头补进short futures contract 淡仓期货合约short notice 短期通知书short notice and time deposit 短期通知及定期存款short of liquidity 资金紧绌short position 空仓；淡仓；空头；短盘short sell securities 卖空证券short selling 卖空；沽空；抛空short selling system 证券沽空制度short-dated securities 短期证券shortfall 差额；不足之数shortfall in expenditure 实际开支低于原来预算short-term deposit 短期存款short-term indicator of economic condition 短期经济指标short-term interest rate 短期利率short-term paper 短期票据short-term rating 短期评级shroff account number 收款账号Siam Commercial Bank Public Company Limited 汇商银行significant shareholder 持有大量股票的股东；重要股东silent partner 只拥有股权而不参与业务的合伙人；隐名合伙人silver 银silver currency 银制流通货币silver standard 银本位；银本位制Simple Guide to Bankruptcy, A 《破产案简介》Simple Guide to Compulsory Winding-up of Companies, A 《强制公司清盘案简介》simple interest 单利；以单息计算的利息simple portfolio 简单的投资组合simultaneous econometric model 联立计量经济模式simultaneous equation model 联立方程模式Sin Hua Bank Limited 新华银行Sin Hua Finance Company Limited 新华财务有限公司Singapore Dollar [SGD] 新加坡元Singapore International Monetary Exchange 新加坡国际金融交易所Singapore Stock Exchange 新加坡证券交易所Singapore Strait Times Index 《新加坡海峡时报》指数single assessment 单一评税single entry system 单式簿记制度single equation model 单方程模式single fund 单一基金single market, the [Europe] 单一市场〔欧洲〕single parent allowance 单亲免税额single premium 整付保费single premium policy 整付保费保单single tender 单一投标sinking fund 偿债基金size criterion [banking] 资产限额准则〔银行业〕size of issue 发行量size of the economy 经济规模slacken 放缓；呆滞slow down 减慢；放缓；退减slow trading 交投呆滞sluggish 市势疲弱；市况呆滞sluggish turnover 交投呆滞slump 急跌；下挫small and medium enterprise [SME] 中小型企业Small and Medium Enterprises Committee 中小型企业委员会small bankruptcy 小额破产案small business 小型企业Small Claims Tribunal 小额钱债审裁处Small Claims Tribunal Suitors Fund Account 小额钱债审裁处诉讼人储存金账户small depositor 小额存户small economy 小规模经济体系small estate 小额遗产smart card 智能卡；聪明卡snake 蛇形浮动；蛇形浮动汇率制soaring market 旺市；好市；暴涨的市况Social Security Assistance Index of Prices 社会保障援助价格指数social welfare expenditure 社会福利开支Societe de Compensation des Marches Conditionels 巴黎期权市场结算所Societe Generale 法国兴业银行Societe Generale Asia Limited 法国兴业亚洲有限公司Society of Actuaries of the United States of America 美国精算师公会Society of Chinese Accountants and Auditors 华人会计师公会Society of Worldwide Interbank Financial Telecommunication [SWIFT] 环球银行财务电讯协会socio-economic infrastructure 社会经济基础建设soft currency 软货币；弱势货币soft dollar practice 收取非金钱利益的做法soft market 市况疲软sole executor 唯一的遗嘱执行人sole proprietor 独资经营者sole proprietorship 独资经营sole trustee 单一受托人soliciting business 招揽生意solid growth 稳健增长solvency 偿债能力；偿付能力Solvency Fund 无偿付能力赔偿基金source of additional revenue 额外收入来源source of fund 资金来源South Sea Bubble “南海泡影”；南海泡沫事件South-East Asian Central Banks [SEACEN] 东南亚中央银行组织sovereign risk 政治风险；主权风险soyabean futures 大豆期货；期豆SPC Credit Limited 美国太平洋信贷有限公司special cash bonus 特别现金红利Special Coin Suspense Account 特别硬币暂记帐special crossed cheque 特别划线支票special crossing 特别划线special debt securities 特别债务证券special drawing right [SDR] 特别提款权special economic zone 经济特区special endorsement 记名背书special expenditure 特别开支special fund 特别基金special grant 特别补助金special levy 特别征费〔证券〕；特别附加费Special Levy Fund 特别征费基金special manager 特别经理人special payment 特别付款special proxy 特别委托书special rates grant 特别差饷补助金special surplus 特别盈余Special Suspense Account 特别暂记帐special trust 特别信托special warrant 特别拨款令；特别支款授权书specific charge 特定押记specific deduction 特定扣税项目specific duty 从量税specific duty rate 从量税率specific relief 特定宽免specific sum 指明款项specified rate rules 指定利率规则specified tax 指明税项speculation 投机speculative activity 投机活动speculative attack 投机冲击speculative position 投机盘speculative pressure 投机压力spending guideline 开支指引；开支预算的指引spending pattern 开支模式；消费模式spending power 消费力split 拆细；拆股split share 已拆细股份；已分割股份split trust 分类信托spoiled stamp 损坏的印花spot 即期；现货spot assets 现金资产；现金存款spot contract 现货合约spot exchange rate 即期汇率；现货兑换率spot foreign currency assets 即期外币资产spot foreign currency liabilities 即期外币负债spot index 现货指数spot market 现货市场spot month 现货月份spot month trading 现货月份交易spot price 现货价格spot rate 即期汇率；现货汇率；现货价spot settlement 即场成交；现场交易spot trading 现货交易spot transaction 现货交易；现汇交易spread 差价；利率差距；利润幅度；价位spread back 拨回有关年度评税spread margin 跨期保证金；跨期按金spread option 复式期权；取差期权spread table 价位表spread trading 跨期买卖；跨价买卖spreading 跨期买卖；跨价买卖square position 平仓；轧平差额squeeze “迫仓”；“夹仓”；紧缩stabilization fund 稳定金staff on-cost 职员附加费用；员工间接费用staff-related expenses 与职员有关的费用；与员工有关连的开支stag 投机认股者；“炒”新股者；新股套利者stakeholder 保证金保存人stale cheque 过期支票stamp 印花stamp duty 印花税；厘印费stamp duty on contract note 成交单据印花税stamp duty on conveyance of land 土地转让印花税stamp duty on conveyance of properties 物业转让印花税stamp duty on property transactions 物业交易印花税stamp duty on stock transfers 股票交易印花税stamp duty rate 印花税税率stamp duty relief 印花税宽免Stamp Office [Inland Revenue Department] 印花税署〔税务局〕standard amount [taxation] 标准免税额Standard and Poor's 500 Index 标准普尔500指数Standard and Poor's Corporation 标准普尔公司Standard and Poor's Rating 标准普尔评级Standard Chartered Bank 渣打银行standard conversion rate 划一兑换率；划一折合率Standard London (Asia) Limited 英国标旗（亚洲）有限公司standard of accounting and auditing practices 会计及核数执业准则standard of disclosure 披露标准standard rate 标准税率；标准收费率standard rate zone 标准税率范围standard share 标准定额股；标准股票standard valuation method 标准估价方法standby credit 备用信贷standby facility 备用贷款Standing Accounting Instructions 《常务会计指令》Standing Committee on Company Law Reform 公司法改革常务委员会standing offer 有效要约Standing Order Form for Tax Reserve Certificate 长期委购储税券通知书stand-over order 暂缓缴税令Star Chamber 高层资源会议Star Chamber Action Group 高层资源会议策动小组Star Chamber review 高层资源会议总结；高层资源会议检讨start-up cost 开办成本；筹备费用start-up grant 成立初期补助金State Administration of Exchange Control [China] 国家外汇管理局〔中国〕State Bank of India 印度国家银行statement 结算书；报表；说明书statement in lieu of prospectus 代替招股章程陈述书statement of account 帐目报表statement of adjustment 调整说明书statement of affairs 资产负债状况说明书statement of annual account 周年帐目报表statement of assets and liabilities 资产负债表statement of calculation 计算说明statement of income and expenditure 收支报告；收支结算表statement of loss 亏损表statement of loss and gain 损益计算表statement of profit and loss 损益计算表statement of receipts and payments by the Government 政府收支总表Statement of Standard Accounting Practice [SSAP] 《会计实务准则》Statements of Insurance Practice 《保险业业务惯例声明》state-owned enterprise 国营企业statistical analysis and modelling 统计分析及编制统计模型statistical indicator 统计指标statistical summary 统计摘要；统计概要Statistical Yearbook 《统计年报》statute-barred debt 已逾时效的债项Statutes of Distribution 《遗产分配法规》statutory business 法定业务statutory charge 法定收费statutory compensation 法定补偿金statutory corporation 法定公司statutory debt 法定债项statutory declaration 法定声明statutory trust 法定信托stay buoyant 保持畅旺steady growth 稳步增长steep rise 急升sterling area 英镑区Sterling Guarantee Agreement 《英镑保证协议》stock 证券；股票；股额；公债；存货stock adjustment 存货调整stock balance summary 股票往来报告表stock book 存货簿stock borrowing and lending agreement 证券借用及借出协议stock broker 股票经纪stock certificate 股票；股票证书Stock Clearing Corporation [Philadelphia] 股票结算公司〔费城〕stock control account 存货总帐；存货控制帐stock control report 股票存量报告表stock deposit and withdrawal 股票存取stock exchange 证券交易所Stock Exchange Automated Quotation System [SEAQ System] [United Kingdom] 证券交易所自动报价系统〔英国〕stock exchange company 证券交易所Stock Exchange Information Services Limited [SEIS] 香港联合交易所信息服务有限公司Stock Exchange of Hong Kong Limited [SEHK] [formerly known as the Unified Exchange] 香港联合交易所有限公司〔联交所〕〔前称联合交易所〕Stock Exchange of Singapore 新加坡证券交易所stock fund account 存货基金帐stock futures 股票期货stock index futures 股市指数期货stock index futures market 股市指数期货市场stock index option 股市指数期权stock list 存货表；存货单；股市行情表stock market 证券市场；股票市场stock option 股票期权stock options market 股票期权市场stock portfolio 股票投资组合stock sheet 存货表stock split 股票拆细；拆股stock unit 股份stock warrant 认股证；认股权证stock watering 股票搀水stockbroker 股票经纪stockbroking business 股票经纪业务stockholder 证券持有人；股东；股份持有人；股额持有人Stockholm Options Market 斯德哥尔摩期权市场Stockholm Stock Exchange 斯德哥尔摩证券交易所stock-in-trade 存货stocks and shares 股额及股份stop limit order 限价盘；停止限价指令stop loss order 止蚀盘；止蚀指令stop order 止蚀盘；止蚀指令stop payment 止付stop-go policy 应变经济政策；经济膨胀和紧缩交替运用的政策storage fee 仓费straddle trading 套盘；跨期买卖；跨价买卖straight bond 传统债券；纯粹债券straight letter of credit 直接信用证straight-line depreciation method 直线折旧法straight-line fixed repayment 直线固定还款street shareholder 场外股东Strengthening of Currency Board Arrangements in Hong Kong [Hong Kong Monetary Authority] 《巩固香港的货币发行局制度》〔香港金融管理局〕strike price 行使价；敲价strong demand 殷切需求strong growth 强劲增长Structural Analysis Section [Financial Services Bureau] 经济结构分析组〔财经事务局〕structural ratio 结构比率structural transformation of the economy 经济结构转型structure of assets and liabilities 资产负债结构struggle between bulls and bears 好淡争持Student Loan Fund 学生贷款基金sub-agent 分销代理商sub-contract 分包合约sub-contractor 次承判商；“二判”sub-fund 成分基金subhead 分目；开支分目subhead of expenditure 开支分目sub-index 分类指数subject to a trust 受信托规限subject to tax 须课税subordinated debt 后偿债项subordinated deposit 无优先权存款subordinated loan 附属贷款subordinated loan stock 后偿债权股额sub-purchaser 转购人subscriber 认购人；认购者subscription 认购；认股；会费subscription list 认购名单subscription price 认购价格subscription rate 认购率subsequent allowance 以后免税额subsidiary 附属公司subsidiary business 副业；附属业务subsidiary company 附属公司；子公司subsidiary ledger 明细分类帐；辅助分类帐Subsidiary Note Security Fund 辅助纸币保证基金subsidy 津贴；补贴subsidy code 补贴守则subsistence allowance 生活津贴；膳食津贴；膳宿津贴substandard loan 次级贷款substantial appreciation of prices 价格大幅上扬；价格飙升substantial benefit 实质利益substantial savings 巨额储蓄substantial shareholder 大股东substantial transaction 重大交易sub-subsidiary company 再附属公司sub-total 小计sub-transferee 次承让人sub-transferor 次出让人sub-underwrite 分包销sub-underwriter 分包销商sub-underwriting commission 分包销佣金sub-underwriting contract 分包销合约subvention 资助金subvention system 补助制度；资助制度Subventions and Lotteries Fund Advisory Committee 津贴及奖券基金咨询委员会successful tenderer 中标者succession 继承successor 继承人sugar futures 期糖sum assured 保额sum invested 投资款项sum payable 应付的款项Sumitomo Bank Ltd. 株式会社住友银行Sumitomo Trust & Banking Co. Ltd. 住友信托银行Sumitomo Trust Finance (H.K.) Limited 住友信托财务（香港）有限公司summary liquidation case 简易程序清盘案summary of receipts and payments as trustee 受托人的收支撮要sumptuary taxation 寓禁于征的税项sundry creditor 杂项债权人；其它债权人sundry debtor 杂项债务人；其它债务人superannuation 离职金superannuation allowance 离职津贴Superintendent of Stamp Office 印花税署总监supernational credit rating 跨国信贷评级supervening contract 附加合约supervision fee 监管费Supervision of Markets Division [Securities and Futures Commission] 市场监察部〔证券及期货事务监察委员会〕supervisory authority 监管当局；监理当局supervisory regime 监管架构supervisory system 监管制度supplementary appropriation 追加拨款supplementary budget 追加预算supplementary capital 附加资本Supplementary Notes to the Fit and Proper Criteria (for applicants applying for licences under the Leveraged Foreign Exchange Trading Ordinance) 《〈适当人选的准则〉补充附注》（适用于根据《杠杆式外汇买卖条例》申请牌照的申请人）supplementary provision 追加拨款；追加备付款项supplementary warrant 追加备付款项令supplies contract 物料供应合约supply-side economics 供应学派经济学；供应经济学Support Services Division [Hong Kong Monetary Authority] 辅助服务处〔香港金融管理局〕suppress inflation 遏止通货膨胀suppression factor 限制因素surcharge 附加费Surcharge Notice 缴纳附加费通知书surety 保证人；担保人；担保surety bond 担保债券；银行保证书surge 锐升；激增；飙升surplus 盈余surplus and deficit account 盈余亏损帐surplus assets 剩余资产surplus funding 剩余资金surplus income 收益盈余surplus on recurrent account 经常帐盈余surrender 放弃；退回；退回书；退保surrender of benefits 放弃利益surveillance programme 监察计划surviving joint owner 尚存的联名拥有人surviving partner 尚存的合伙人surviving trustee 尚存受托人suspend payment 暂停付款suspense account 暂记帐suspension 暂时吊销suspension of trading 停牌；暂停买卖sustained economic growth 经济持续增长sustained growth 持续增长swap adjustment centre 掉期调剂中心swap deposit 掉期存款；“假美金”swap market 外汇掉期市场swap transaction 掉期交易；互惠信贷交易Swedish Krona [SEK] 瑞典克郎Swiss Federal Banking Commission 瑞士联邦银行监理委员会Swiss Franc [CHF] 瑞士法郎Swiss Options and Financial Futures Exchange AG 瑞士期权及金融期货交易所有限公司Swiss Reinsurance Company, Zurich 苏黎世瑞士再保险公司switching 转换；掉期买卖Sydney Futures Exchange Ltd. 悉尼期货交易所有限公司syndic 经理人syndicated loan 银团贷款；集团放款；财团放款syndication centre 财团中心synthetic call option 合成认购期权synthetic stock 合成股票synthetics 合成工具system of cartelized rates 联营式利率制度system of financial administration 财政管理制度System of National Accounts [SNA] 国民账户体系；国民经济核算体系systematic bias 系统性偏差systematic risk 系统性风险。