英语财经类词汇2
财经英语词汇
1.公共财政、财政政策、货币政策：public finance 、fiscal policy 、monetary policy2.扩张性或紧缩性财政政策：expansionary (loose) or contractionary (tight) fiscal policy3.通货膨胀与通货紧缩：inflation and deflation4.公共支出、公共收入：pLiblic spending 、pu blic revenue5.政府采购和转移支付：exhaustive spending and transfer spending6.公平与效率：fairness and efficiency7.个人收入所得税、企业所得税：individual income tax 、corporate income tax8.工薪税；遗产、继承、赠与税：payroll tax ；estate、inheritance、gift tax9.财产税、关税、增值税：property tax 、tariffs (customs duties) 、value-added tax10.消费税、一般消费税、特殊商品税：consumption tax 、general sales tax 、excise tax11.工资收入（就业收入）、利息收入：employment earnings 、interest income12.股息收入和资本收益：dividend income and capital gains13.应纳税所得额、豁免额、抵扣额：taxable income 、exemptions 、deductions14.社会保障法、社会保障税：the Social Security Act、social security tax15.公开市场操作、银行准备金：open market operations 、reserve requirements16.再贴现窗口：the “Discount Window”17.量化宽松、经济展望：quantitative easing 、economic outlook18.利率、税率、汇率：interest rate 、tax rate 、exchange rate19.累进税率和直线税率：progressive tax rate and flat tax rate20.边际税率、平均税率和实际税率：marginal tax rate、average tax rate、effective tax rate21.税种、税收原则、税收返还：types of Taxes 、principles of Taxation 、tax refund22.支付能力原则、受益原则：ability-to-pay principle 、benefits Principle23.管理费用、遵从成本、超额负担：administration costs、compliance costs、excess burden24.劳动供应、储蓄、实物投资：labor supply 、saving 、physical investment25.调整后总收入、纳税单位：adjusted gorss income 、taxable unit26.公债、股票市场：public debt、stock market。
财经类词汇
real value 实际价值
real wage 实际工资
realizable 可变现
realizable property 可变现财产
realizable savings 可变现的节省额
realizable value 可变现价值
realization 变现；变产
receivership 接管；接管权
receiving bank 受理银行
receiving order 接管令
reciprocal basis 互惠原则
reciprocal duty 互惠关税
reciprocity 互惠措施；互惠条件
recision of contract 撤销合约
rates receipt 差饷收据
rates relief 差饷宽减
Rates Relief Scheme 差饷宽减计划
Rating Advisor 差饷估价顾问
rating agency 评级机构
Rating and Valuation Department 差饷物业估价署
rating assessment 差饷估价
recognizance 签保；担保
recognized clearing house 认可结算所
recognized dealer of Exchange Fund bills 外汇基金票据认可交易商
recognized stock exchange 认可证券交易所
reconciliation 对帐
redeemable charge 可赎回的押记
redeemable loan capital 可赎回借贷资本
财经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
财经相关英语词汇(M)
财经相关英语词汇(M)财经相关英语词汇(M)财经相关英语词汇(M)m1 货币供应量1 货币供应的一种，包括所有实质金钱，例如纸币与硬币，也包括活期存款，即支票户口及即期户口m2 货币供应量2 货币供应的一种，包括货币供量1，加所有定期存款、储蓄存款及非机构性货币市场基金m3 货币供应量3 货币供应的一种，包括货币供应量2，加所有大额定期存款、机构性货币市场基金、短期购回协议，以及较大型流通资产mtn 中期票据一般指年期5-10年的票据macroeconomics 宏观经济研究总体经济行为的经济学范畴majority shareholder 多数股东拥有一家企业50%以上已发行股份的人士或集团management buyin (mbi) 保留管理层的收购项目一组公司外部投资者买入公司的控股股权，并维持现有的管理层management buyout (mbo) 管理层收购项目一家公司的管理人员及/或行政人员买入公司的控股股权management fee 管理费用共同基金经理就提供的服务向投资者收取的定额费用manager universe (benchmark) 管理人基准比较将户口的表现与具代表性的同类资金经理群作比较margin account 保证金、按金指利用借来的资金购买证券客户投入占保证金户口持有证券市场价值的一个百分比的股本对于一般商业而言，指销售价格与销售成本之间的差额marginal tax rate 边际税率多赚1元需要支付的额外税款。
税率会随着收入增加而提高marginal utility 边际效用消费者使用多一个单位的产品或服务可带来的额外满足感mark to market (mtm) 以市值计价根据当时市场价值纪录一种证券、投资组合或账户的价格或价值交易商计算买卖收益及损失，以及在交易商的报税表上申报这些收益及损失的会计方法markdown 减价、调低标价市场内经纪商的最高叫价与交易商收取客户的较低价格之间的差额market 市场一般指买卖股票的股市，但也可指债券、期权或商品市场愿意及有能力购买特定产品的人士market arbitrage 市场套利同时在不同市场买入同一种证券，从两个独立市场的价差获利market cannibilization 互相争夺市场一家公司推出新产品对现有的相关产品的不利影响market capitalization 总市值所有已发行股票的总值。
财经英语词汇集
UNIT 1 Money and Banking一、Phrases and Expressions1.apply to (把)应用于2.convert into 兑换3. a variety of 多种多样的4. a range of 一系列的5.allow for 考虑到，估计6.in turn 反过来，转而二、Technical Terms1.financial assets 金融资产2.mutual saving bank 互助储蓄银行3.savings and loan association 储蓄贷款协会4.credit union 信用合作社5.life insurance 人寿保险6.pension funds 养老基金7.mutual funds 互助基金（投资公司）8.equity securities 股权股票9.security portfolios 证券投资组合10.the law of large numbers 大数法则三、Translate the following sentencesinto English1.没有金融中介行为，金融中介机构就无法存在。
Financial intermediaries could not existwithout intermediation.2.所有的存款人在同一时间存取资金是极不可能的。
It is highly inprobable that all depositorswill withdraw funds at the same time.3.金融机构促使资金从贷款人向借款人更为有效的流动。
Financial intermediaries facilitate a moreefficient flow of funds from leaders toborrowers.4.这种利率的降低可能对一个国家的经济增长率和发展极为有利。
财经英语词汇大全
accrue 应累算；应计 accrued benefit 应累算利益 accrued charges 应计费用 accrued cumula ve preference share dividend应 累算的累积优先股股息 accrued expenses 应累算费用
accumulated reserve 累积储备 accumula on of surplus income累 积收益盈余 acquired assets 既得资产 acquisi on 收购；购置；取得 acquisi on cost 购置成本
acquisi on expenses 购置费用 acquisi on of 100% interest收 购全部股权 acquisi on of control 取得控制权 acquisi on of fixed assets购 置固定资产 acquisi on of shell“ 买壳” acquisi on price 收购价
adjusted profit 经调整的利润；调整后的利润 adjusted surplus 经调整的盈余额；调整后的盈余额 adjusted value 经调整的价值；调整后的价值 adjustment 调整；修订；理算〔保险〕 adjustment centre调剂中心 adjustment lag 调整过程的时间差距；调整时差
actual profit 实际利润 actual quota on 实盘；实际价位；实际报价 actual year basis按 实际年度计算 actuals 实货 actuarial inves ga on 精算调查
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财经相关英语词汇总结
财经相关英语词汇(A)Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金+ 应收账款+短期投资)---------------------------流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
财经新闻核心英语词汇
个人收集整理资料，仅供交流学习，勿作商业用途1 / 11 经济新闻核心词汇A account accountant across-the-board added value tax advanceaffinity marketing after-tax profit aggregate amortize antidumpinganti-inflation allowances anti-inflation measures antitrust appreciate appropriate arbitrage assess asset ATM audit auditoraverage B balance bank bankroll bankrupt bankruptcy bargain barter base basic bear bearer bearish Big Board big-ticket bilateral bill BISblack economy black-market Black Monday blank checkblue chip blue chip blue-sky blue-sky bonus bonus bottom bottom bounce bounce bounty bounty bourse bourse budget budget bull bull bullish bullish Ccall deposit call deposit cap cap capital capital cartel cartel cash cash catalogue catalogue ceiling ceilingcertified public accountant (CPA>certified public accountant (CPA> chairman of the board of directors chairman of the board of directors chartered chartered cheap money cheap money check checkchurn and burn churn and burn circulate circulate city man city man clearing clearing clearinghouse clearinghouse closing closing collapse collapse commercial commercial commercialism commercialism commission commission commodity commodity common market common market compensation compensation competitive competitive complimentary complimentary compound compound concessionary concessionary confirming bank confirming bank conglomerate conglomerate consortium consortium consumer consumer consumption consumption contract contractcontractor contractor convertibility convertibility convertible convertible cost cost credit credit creditor creditor cross rate cross rate crunch crunch curb curb currency currency customs customs cutback cutback cut-price cut-price D dead dead deal deal death death debenture debenture debit debit debt debt declarable declarable deferred payment deferred payment deficit deficitdeflate deflate deflation deflation demand demand deposit deposit depreciation depreciation depression depression devaluation devaluation differential differential direct direct disburse disburse discount discount discriminating discriminating dishonor dishonor distrain distrain dividend dividend document document dollar dollar domestic domesticDow-Jones average Dow-Jones average downtrend downtrend downturn downturn draft draft drawback drawbackdrawing drawing dual dual dull dull dumping dumping duty duty duty-free duty-free E earmark earmark ease ease easy easy economic economic economics economics economy economy embargo embargo emergency emergency endaka endaka equities equities estate duty estate duty estimated estimated Euro-Euro- excess excess exchange exchange excise exciseexemption exemption Eximbank Eximbank expenditure expenditure export export Fface value face value favorable balanceoftrade trade favored favoredFederal Reserve Bank Federal Reserve Bank finance finance financial financial financier financier fiscal fiscal fixed fixed flat flat float float floating floating floor floor forward forward free free freeze freeze freight freightfringe benefit fringe benefit front money front money fund fund futures futures G GATT GATT general general GNP GNP gold goldgolden bullet golden bullet gray market gray market Great Depression Great Depression greenbacking greenbacking gross gross Group of Ten Group of Ten growth area growth area Hhallmark hallmark hard hard heavy bead heavy bead hidden tax hidden taxhigh-degree economic growth high-degree economic growth higher income bracket higher income bracketholder holderholding company holding company hot money hot money I IFTA IFTA imbalance imbalance import import inactive inactive income income inconvertible inconvertible increment increment index index indexation indexation industrial industrial industrials industrials inflation inflation influx influx installment installment interbank spottransaction transaction intermediary intermediary internal revenue internal revenue international internationalentrepreneur entrepreneur inventory inventory investment investment invisible invisible invitation invitation invoice invoice J joint joint jumble jumble jumbo jumbo jump jump Kkerb market kerb market kickback kickback kite kite kitty kitty knockdown knockdown L land landlaw of diminishing returns law of diminishing returns law of value law of value layoff layoff level off level offleverage leverage levy levy liabilities liabilities liberalize liberalize liquid liquid liquidate liquidate listed listed lull lull lump-sum lump-sum Mmacroeconomics macroeconomics macro-market macro-market make a budget make a budget margin margin market market medium medium megabuck megabuck merchant merchant merge merge minimum minimum mint mint mixed mixed monetary monetarymonopolism monopolism monopolistic monopolistic monopoly monopoly morning session morning session mortgage mortgagemost-favored-nation most-favored-nation multilateral multilateral multinational multinational mutual mutual N naked naked narrow narrow negative negative negotiate negotiate net netNew York Stock Exchange New York Stock Exchange nominal nominal nontariff nontariff nosedive nosedive note note O offer offer offseason offseasonopen-end open-end opening opening outlay outlay outright outright overdue overdueover-the-counter over-the-counter P package package paid paid panic panic paper paper par par parity parity payment payment pecuniary pecuniary personal personal petrodollar petrodollar petty petty planned plannedplus and minors plus and minors point point postage postage postal postalpostindustrial postindustrial pound pound preferential preferential premium premium price price prime prime principal principal profit profit profiteer profiteer promissory note promissory note protective protective public public pull the plug pull the plug purchase purchase push money push money Q quantum quantum quick assets quick assets quota quota R raise raise rally rally rate rateready money ready money real real rebound rebound recall recall recession recession reciprocal reciprocal redemption redemption red ink red ink rediscount rediscount refund refund relief relief remittance remittance remuneration remuneration reparation reparation reserve reserve resource resource restraint restraint retail retail return return revenue revenue revolving revolving rig rigrock-bottom rock-bottomroyalty royalty S sag sag salary salary sale sale sales sales savings savings scale-down scale-down SDR(s>SDR(s> securities securities seed capital seed capital seed money seed money self-assessment self-assessmentself-sufficient economy self-sufficient economyself-supporting accounting system self-supporting accounting system selling selling senior senior settlement settlement SEZ SEZ share share shareholder shareholder shoestring shoestring short shortshortfall shortfall sight sight skid skid skyrocket skyrocket slack slack slash slash sliding sliding sluggish sluggish slump slump snake snake soaring soaring soft currency soft currency soft landing soft landing soft loan soft loan speculation speculation speculative speculative spending spending spot spotstabilization stabilization stable stable stagflation stagflation stagnate stagnate stale stalesterling sterling stiff duty stiff duty stiff market stiff market straight loan straight loan street broker street broker street price street price stringency stringency subsistence subsistence supplementary supplementary supply supply surplus surplus swap swap syndicate syndicate T tag tag tariff tariff tax taxtax-sheltered tax-sheltered tender tender tenor tenor term term terms terms tight tighttill money till money toll toll trade-in trade-in trade-off trade-off transfer transfertraveler's check traveler's check treasury treasury triple-A triple-A trust trust turnover turnover tycoon tycoon Uunbalanced unbalanced uncollected uncollected underdeveloped underdeveloped underfinanced underfinanced unemployed unemployed unemployment unemployment unfavorable unfavorable unsecured unsecured unsettled unsettled upswing upswing uptick uptick个人收集整理资料，个人收集整理资料， 仅供交流学习，仅供交流学习，仅供交流学习， 勿作商业用途勿作商业用途勿作商业用途11 / 11 uptrend uptrendupturn upturnupvalue upvalueusurer usurerusury usuryVvalue valuevariable variablevertical verticalvicious viciousvisible visiblevolume volumeWwage wagewash sale wash saleweak market weak marketwelfare welfarewindfall windfallworking workingWorld Bank World BankYyear of account year of accountyen yenyield yield Z zero economic growth zero economic growth 申明：申明： 所有资料为本人收集整理，仅限个人学习使用，勿做商业用途。
财经专业英语词汇大全
财经类词汇（A）A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Koreafor the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and document．申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税财经类词汇（B）B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方。
财经专业英语词汇(M)
财经专业英语词汇(M)财经专业英语词汇(M)财经专业英语词汇(M)m1 [money supply] m1〔货币供应量〕m1, hk$ 港元m1m2 [money supply] m2〔货币供应量〕m2, hk$ 港元m2m3 [money supply] m3〔货币供应量〕m3, hk$ 港元m3maastricht treaty 《马城条约》macao pataca [mop] 澳门元machinery and equipment 机器及设备macro analysis section [financial services bureau] 宏观经济分析组〔财经事务局〕macro assessment 整体评核macro market trend 大市走势macroeconomic adjustment and control measure  宏观经济调控措施macroeconomic implication 对总体经济的影响macroeconomic level 总体经济的层次macroeconomic management 总体经济管理制度；宏观经济管理制度macroeconomic policy 总体经济政策；宏观经济政策macroeconomic variable 总体经济变量；宏观经济变量macroeconomics 宏观经济学；总体经济学madrid stock exchange 马德里证券交易所mail remittance 邮汇mail transfer [m/t] 信汇mail transfer advice 信汇通知书mail transfer rate 信汇汇率maintenance fee 赡养费；生活费；保养费maintenance grant 生活补助金maintenance margin 最低保证金；保证金下限maintenance of adequate capital 维持足够资本major client 主要客户；大户major hang seng index constituent stock 恒生指数主要成分股major shareholder 大股东；主要股东major trading partner 主要贸易伙伴major transaction 重大交易majority shareholder controller 大股东控权人makati stock exchange 马卡地证券交易所malayan banking berhad 马来亚银行management accounting section [hong kong monetary authority] 管理会计组〔香港金融管理局〕management bank 管理银行management bank of the clearing house of hong kong association of banks 香港银行公会结算所管理银行management buy-out 管理收购management contract 管理合约management fee 管理费management information system 管理信息系统management of public finance 公共财政管理management of public utility-type undertakings 公用事业式企业的管理management overhead 间接管理费用management reporting system 管理汇报系统management share 董事股份；管理层的股份manager of property 财产管理人managing director 常务董事；执行董事；董事长managing partner 主理合伙人mandatory bid 强制性收购建议mandatory general offer 强制性公开要约mandatory offer 强制要约；强制性要约mandatory provident fund 强制性公积金mandatory provident fund authority 强制性公积金管理局mandatory provident fund office 强制性公积金办事处mandatory provident fund scheme 强制性公积金计划manila stock exchange 马尼拉证券交易所manual of the hong kong securities industry 《香港证券业参考手册》manufacturing and services-based economy 以制造业及服务业为主的经济manufacturing sector 制造业marche a terme international de france 法国期货市场marche a terme international de france matif s.a. 法国结算公司marche des options negociables de la bourse de paris 巴黎证券交易所期权市场marche des options negociables de paris 巴黎期权市场margin 保证金；“孖展”；毛利；差价margin account 保证金账户；“孖展”户口margin call 追缴保证金通知；追补按金通知margin client 保证金客户；“孖展”客户margin deposit 保证金；按金；“孖展”margin loan 保证金贷款；“孖展”贷款margin of solvency 偿付准备金margin requirement 应付保证金margin trading 以股票按贷财务方式买卖；以“孖展”方式买卖；保证金交易；按金交易marginal cost 边际成本marginal effect 轻微影响marginal relief 边际宽免；所得税减免marginal tax band 边际税阶marginal tax rate 边际税率marine insurance 海上保险marine insurance business 海上保险业务marine risk 水险；海险marker rate of allowance 指标津贴额market 市场；股市market access 开放市场；进入市场market and product development division [stock exchange of hong kong limited] 市场及产品发展科〔香港联合交易所有限公司〕market anomaly 市场反常现象market body 市场团体market breadth 市场宽度market capitalization 资本市值；市价总值market charge 市场抵押market closure 停市market collateral 市场抵押品market contract 市场合约market development division [hong kong monetary authority] 市场发展处〔香港金融管理局〕market discipline 市场规律market disruption 市场干扰market economy 市场经济market efficiency 市场效率market fluctuation 市场波动；市情升降market forces 市场力量market information 市场资料；市场信息；行情market infrastructure 市场基础设施market intermediary 市场中介者market leader 市场主要股份；市场领导者market maker 市场作价者；市场“庄家”market malpractice 市场不当行为market manipulation 操纵市场；“造市”market mechanism 市场机制；市场调节机能market median 市场中位数market member 市场会员market on close [moc] 按收市盘market order 市价盘；市价订单market participant 市场人士market practitioner 市场从业员market premium 市场溢价market price 市价；市场价格market price development 市场价格变动market rate 市价；市场利率；市场汇率market rate of discount 市场贴现率market rate of interest 市场利率market rent 市值租金；市面租金market rigging 操纵市场market risk 市场风险market risk regime 市场风险制度market sentiment 市场情绪market services group [stock exchange of hong kong limited] 市场服务处〔香港联合交易所有限公司〕market share 市场占有率market statistics 市场统计；行情market surveillance policy 市场监察政策market systems division [hong kong monetary authority] 市场系统处〔香港金融管理局〕market trend 市场趋势market value 市值market value adjustment 市值调整marketability 适销性；流通性；销售能力marketable debt securities 有价债务证券marketable government debt 有价公债marketable securities 有价证券market-determined price 由市场决定的价格market-disciplined economy 由市场力量支配的经济market-disciplined free-enterprise economy 由市场因素决定的自由企业经济体系market-friendly 有利市场运作marketing organization facility 统营设施market-making system 市场作价制度；市场“庄家”制度market-orientation 以市场为主导market-oriented economy 市场主导的经济体系market-sensitive information 市场敏感资料；影响市场的数据mark-to-market 按市价计值；按市价计算差额marriage settlement 婚姻授产契married person's allowance 已婚人士免税额mashreq asia limited 马捷力亚洲有限公司mass production 大量生产mass transit fund 地下铁路基金mass transit railway corporation note 香港地下铁路公司债券massive downward pressure 强大的向下调整压力match an order 对单；对盘matching 对销；相配；对盘matching grant 半费资助；等额津贴matching system 对销系统；相配系统；对盘系统material risk 重大风险mathematical reserve 数理储备金maturity 到期maturity mismatch profile 期限错配组合maturity mismatching arrangement 期限错配安排maturity mismatching of assets and liabilities 资产与负债期限错配maximum amount 最高款额maximum benefit 最大利益maximum rate of interest 最高利率means test 经济状况调查measure of risk exposure 衡量风险承担的方法median income household 中位数入息家庭median return 中位回报medium range forecast [mrf] 中期预测medium to long-term funds 中长期资金meeting of creditors 债权人会议member firm 会员商号members affairs committee [hong kong futures exchange limited] 会员事务委员会〔香港期货交易所有限公司〕membership and rules committee [hong kong futures exchange limited] 会籍及则例委员会〔香港期货交易所有限公司〕membership committee [stock exchange of hong kong limited] 会籍委员会〔香港联合交易所有限公司〕memorandum account 备查账户；备忘帐项memorandum and articles of association [stock exchange of hong kong limited] 《组织大纲及章程》〔香港联合交易所有限公司〕memorandum notes on the revenue estimates 税收预算备忘录memorandum of agreement 协议备忘录；合约备忘录memorandum of association 组织大纲；组织章程大纲memorandum of regulatory co-operation [morc]  《监管合作备忘录》memorandum of satisfaction 清偿备忘录memorandum of understanding [mou] [signed by hong kong monetary authority and securities and futures commission] 《谅解备忘录》〔香港金融管理局与证券及期货事务监察委员会签署〕merchant bank 商人银行merger 合并merger agreement 合并协议method of apportionment on a pro rata basis 按比例分摊计算办法michinoku finance (hong kong) limited 北日本财务（香港）有限公司micro analysis section [financial services bureau] 微观经济分析组〔财经事务局〕microeconomics 微观经济学；个体经济学midcap stock 中型股middle interbank rate 银行同业中间利率middle market cross-rate 中间市场套汇率middle market rate 市场中间价格；市价中位数middle rate 中间汇率mid-market price 中期市场价格mid-year review 年中检讨；中期经济检讨报告milan stock exchange 米兰证券交易所minimum denomination 最低面额minimum price movement 最低波动价位minimum principal value 最低基本价值minimum subscription 最低认购额minority interest 少数权益；少数股东权益minority shareholder 小股东；少数股东minority shareholder controller 小股东控权人miscellaneous expenses 杂项支出miscellaneous fees 杂项费用miscellaneous income 杂项收入miscellaneous services 杂项服务mismatch 错配mitsubishi trust and banking corp. 三菱信托银行mitsubishi trust finance (asia) limited 三菱信托财务（亚洲）有限公司mitsui trust and banking co., ltd. 三井信托银行mitsui trust finance (hong kong) limited 三井信托财务（香港）有限公司mixed option 可延买亦可延卖的期权mixed uptrend 反复向上mode of payment 付款办法；发薪办法model code for securities transactions by directors of listed companies 《上市公司董事进行证券交易的标准守则》moderate growth 轻微增长；稍微增长moderating trend 下降趋势；放缓趋势modification 修订；放宽modified consumer price index [mcpi] 修订消费物价指数modified factor system 修正因素计算法monetary aggregate 货币总体数字；货币流通总额monetary and financial system 货币金融体系monetary arrangement 金融财务安排monetary assets 货币资产monetary authority 金融管理专员monetary base 货币基础monetary discipline 货币秩序monetary instrument 金融票据；金融工具monetary operations division [hong kong monetary authority] 货币市场运作处〔香港金融管理局〕monetary policy 货币政策；金融政策monetary policy and markets department [hong kong monetary authority] 货币政策及市场部〔香港金融管理局〕monetary policy division [hong kong monetary authority] 货币政策处〔香港金融管理局〕monetary regime 货币体制monetary sector 金融界；金融体系monetary situation 货币情况monetary squeeze 货币紧缩；货币压缩monetary stability 金融体制的稳定性monetary unit 货币单位monetary value 币值monetization 货币化；币值化monetized value 货币化价值money 货币；款项；金钱money at call 短期通知款项money at call and at short notice 短期通知放款；短期内可收回的贷款money base 货币基础；银基money broker 货币经纪money changer 货币兑换商money flow 货币流量money for order 汇款单money income 货币收入money income per capita 按人口平均计算的货币收入money laundering 洗钱活动；洗钱；洗黑钱；洗黑钱活动money lender 放债人money lender's licence 放债人牌照money lenders registry 放债人注册处money lenders section [companies registry] 放债人注册组〔公司注册处〕money lending advertisement 放债广告money lending transaction 放债交易money market 货币市场；金融市场；短期资金市场money market instrument 货币市场工具；金融市场票据money market operation 货币市场运作money market rate 货币市场利率money of the day [mod] 付款当日价格money of the day equivalent 按付款当日价格计算的等值款额money order 汇票money out on mortgage 有按揭的放款money owed 欠款money payable on demand 按要求随时支付的款项money stock 货币存量money supply 货币供应量money wage 货币工资money wage rate 货币工资率money world asia exhibition, hong kong 香港货币及投资汇展money's worth 金钱等值monitoring procedure 监察程序monopoly 垄断；独营权monthly balance 月结monthly balance sheet 月结表；月份资产负债表monthly market statistics 《市场统计月报》monthly rated 按月计monthly statement 月结单monthly statistical bulletin [hong kong monetary authority] 《金融数据月报》〔香港金融管理局〕monthly turnover 每月成交量montreal stock exchange 蒙特利尔证券交易所moody's investors services, inc. 穆迪投资者服务公司moody's rating 穆迪评级moral claim 道义申索moratorium 延期偿付权；暂行禁令more sophisticated economy 更先进完备的经济体系morgan guaranty trust company of new york 摩根信托公司morgan stanley capital international china index [msci china index] 摩根士丹利资本国际中国指数morgan stanley capital international hong kong index [msci hong kong index] 摩根士丹利资本国际香港指数mortgage 按揭；抵押mortgage arrangement 按揭贷款安排mortgage debenture stock 抵押债权股证mortgage deed 按揭贷款契据；抵押契据mortgage default guarantee 按揭条件违约保证mortgage facility 按揭借款；抵押借款mortgage finance 按揭贷款；抵押融资mortgage interest 按揭利息mortgage interest relief scheme 按揭利息免税计划mortgage interest subsidy scheme 按揭利息津贴计划mortgage loan 按揭贷款；抵押贷款mortgage money 按揭金mortgage note 抵押票据mortgage rate 按揭利率mortgage securitization 按揭证券化mortgage security 按揭抵押mortgage terms 按揭条件；抵押条件mortgage-backed securities 按揭证券mortgaged property 按揭财产mortgagee 承按人；承押人；受押人mortgagee in possession 管有承按人mortgagor 按揭人；抵押人mother fund 母基金motor insurers' bureau of hong kong 香港汽车保险局motor vehicle first registration tax 汽车首次登记税motor vehicle insurance business 汽车保险业务motor vehicle tax 车辆税movable property 动产move within a narrow range 在窄幅上落movement 流动；变动；趋势movement of market rent 市值租金的变动moving average 移动平均数multi-currency trading 多元货币买卖multilateral agency 多边机构；多边代理机构multilateral agency debt instrument 多边代理机构债务票据multilateral development bank 多边发展银行multilateral exchange rate model 多边汇率模式multilateral financial institution 多边金融机构multilateral investment guarantee agency [miga] 多边投资担保机构multiplier effect 倍数作用；乘数效应multi-purpose stored value card 多用途储值卡mutual corporation 互助公司mutual credit 相互信贷mutual dealing 相互交易mutual debt 相互债项mutual fund 互惠基金mutual fund corporation 互惠基金法团；互惠基金公司mutual fund prospectus 互惠基金招股章程mutual fund unit 互惠基金单位mutual insurance corporation 相互保险法团mutual loan syndicate 义会；银会mutual offset 相互补偿；相互抵销mutual right 相互权利财经专业英语词汇(M) 相关内容:。
财经专业英语词汇
财经专业英语词汇re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率renewal of a loan 借款重贷renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单Renminbi Yuan [CNY] 人民币元rent 租金rent charge 租费rent record 租金记录rental income 租金收入rental index 租金指数rental return 租金收益rent-free 免租renunciation 放弃书reorganization of capital 资本重组reorganization of share capital 股本重组repaid bill 已偿付库券repayment 偿还；归还款项；退还税款repayment capability 偿债能力repayment of principal 偿还本金；还本repeated borrower 重复借贷者；重复借款人rephasing of expenditure 重新订定分期拨付开支的时间replacement cost 重置成本；更新成本；迁建费用replacement reserve 重置储备金；更新储备金replenishment of funds 补充资金repo security 回购抵押品Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 《香港证券业的运作及监察──证券业检讨委员会报告书》Report on the Financial Market Review 《金融市场检讨报告》reporting accountant 申报会计师reporting mechanism 申报机制reporting system 汇报系统representative capacity 代表身分representative of a commodity dealer 商品交易商代表representative office 代表办事处Republic National Bank of New York 美国利宝银行repurchase 购回repurchase agreement [repo] 回购协议repurchase transaction 购回交易reputed owner 据称拥有人required liquid capital 规定速动资金；规定流动资金requisite book 必需的簿册requisite voucher 必需的凭单requisition 申请书；申报表；请购单Requisition for Revenue Stamps 购买印花申请书re-registration 重新登记；重新注册reschedule of payment 重新安排付款期限rescue fund 储备金Research and Planning Division [Stock Exchange of Hong Kong Limited] 数据研究及策划科〔香港联合交易所有限公司〕resell 反售；转售reserve 储备；准备金reserve account 储备帐reserve assets 储备资产reserve balance as a percentage of government expenditure 储备结余在政府开支中所占的百分率reserve capital 后备资本reserve for bad debts 坏帐储备reserve for contingencies 意外损失储备reserve for exchange loss 汇兑损失储备reserve fund 储备金；储备基金reserve price 保留价格；最低价格reserve ratio requirement 储备比率规定reserved supplementary grant 备用追加补助金Reserves Management Department [Hong Kong Monetary Authority] 储备管理部〔香港金融管理局〕resettlement grant 转业补助金；迁置补助金resident director 本地董事residential mortgage 住宅按揭residual acceptor of foreign exchange 外汇的最后承兑人residual deficit 剩余赤字residual method 余值法residual method of valuation 余值估计法residual payment 余款；剩余付款residual supplier of foreign exchange 外汇的最后供应者residual value 剩余价值；残余价值residuary estate 剩余遗产residue 剩余额；剩余财产residue of expenditure 开支剩余额resistance line 阻力线Resource Allocation Exercise [RAE] 资源分配工作Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作resource bid 资源申请resource bureau 资源局Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕responsible director 责任董事restatement of account 重整帐目restocking 补充存货restricted auction 限制条件拍卖restricted banking licence 有限制银行牌照restricted licence bank 有限制牌照银行restricted tender 局限性投标；“围内”投标restriction notice 限制通知书restrictive endorsement 限制背书results announcement 业绩公布retail banking 零售银行业务retail business 零售业务retail client “散户”；“散客”retail dealer 零售商retail deposit 零售存款retail deposit interest rate 零售存款利率retail interest rate 零售利率retail investor “散户”投资者；个人投资者retail market 零售市场retail participation “散户”入市retail price 零售价格retail price index 零售价格指数retained business 保留业务retained earnings 留存收益retained import 留用进口货物retained profit 留存盈利retention 保留额；自留额retention money 保留金；保留款项retention ratio 自留额比率retirement scheme management category X business 退休计划管理第Ｘ类业务Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕retiring partner 退出的合伙人retiring trustee 退职受托人retrocession 转分保retrocession premium 转分保保费retrocessionaire 转分保人return 收益；回报率；报表；报税表Return of Computerized Payroll Emoluments 计算机计算薪俸表格return on assets 资产回报率Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表revaluation 重估价值；升值revaluation of rateable values 重估应课差饷租值revaluation year 重估应课差饷租值年度revenue 收入；收益；税收revenue account 收入帐revenue base 收入基数；收入基础revenue collection 征税；收取税款revenue department 税收部门；管理政府收入的部门revenue estimates 收入预算revenue from properties and investments 来自物业及投资的收入revenue measure 征税措施；收入措施revenue outturn 收入结算revenue paper 税收文件revenue policy 征税政策；收入政策revenue proposal 征税建议；税收建议；收入建议revenue shortfall 收入不足revenue stamp 税收印花revenue-earning department 赚取收入的部门revenue-generating department 带来收入的部门reversionary estate 复归产业权reversionary interest 复归权益Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》revised assessment 修订评税revised estimates 修订预算revised estimates of expenditure 修订开支预算revised estimates of revenue 修订收入预算revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计revive 回升；复苏revocable letter of credit 可撤销信用证revocation 撤销revocation of licence 撤销牌照revolving fund 周转基金；循环基金revolving letter of credit 循环信用证revote 再拨款reward 酬金right of control 控制权right of conversion into stock 兑换证券的权利right of pre-emption 优先购买权right of retainer 遗产保留权；财产保留权right of retention 保留权right to receive income from property 从财产收取入息的权利right to rescind 撤销的权利rights issue 供股〔上市方式〕；认股权发行；配售新股rights issue prospectus 供股章程ring 交易圈ring out 平仓；经纪之间期货交易相互结算rising price 价格上涨risk 风险risk adjustment 风险调整risk assets 风险资产risk assets ratio 风险资产比率risk exposure 风险承担risk management 风险管理Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》risk management system 风险管理系统；风险管理制度risk of breakage 破损险risk of non-delivery 遗失险risk of rust 舅鹣risk of shortage 短量险risk of sweat damage 潮腐险risk premium 风险溢价risk weight 风险加权数risk weighted exposure 加权风险值"risk-based" approach “以风险为依据”的方法risk-capping 限制风险roll forward 向前推展；向前滚进roll over 转仓；滚计；滚转；续期rolling forex 日转期汇rolling plan 滚动式计划；逐年延展计划rolling settlement 滚动交收round lot 交易单位；整数成批股票；“一手”round off 以整数计；四舍五入round to nil 化为零计round turn 完整交易；轧平交易round up 清盘rounded-up sub-total 化成整数的小计round-trip contract 平仓合约Royal Bank of Canada 加拿大皇家银行Royal Bank of Scotland plc 苏格兰皇家银行royalty 专营权费；专利权费；特许权使用费rule of equity 衡平法；衡平法规则Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited 《香港中央结算有限公司规则及运作程序》Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕Rules of the Exchange [Stock Exchange of Hong Kong Limited] 《交易所规则》〔香港联合交易所有限公司〕Rules on Interest Rates and Deposit Charges 《利率及存款收费规则》run on a bank 银行挤兑；银行挤提runner “驳脚”经纪；传递员running expenses 管理费用；经常费用running-down of business 缩减业务。
英语财经类词汇
英语财经类词汇Abandoned Assets 报废资产Abatement 折扣，减税Abnormal Depreciation 特别折旧Above Par 高于票面价值absentee payroll 员工缺勤费Absolute Advantage/Cost 绝对优势/成本Absorbed Cost 已吸收成本Absorption 费用/成本的分摊Abstinence 节制Abuse of Trust 不顾信用Accelerated Depreciation 加速折旧Acceptance 承兑，认付Acceptance Bill/Commission 承兑票据/手续费 Acceptance House 承兑行Accepting Bank 承兑银行Account Balance 帐户结余/余额Accountability 会计责任，承担责任Accounting Year 会计年度Accrued Assets 应计资产Accrued Expense 应付费用Accrued Income 应付收益Accumulated Amount 累积款额Acquisition (公司对公司的)收购Act of God/Nature 天灾Act of Honour 代兑退票active capital 活动资本／流动资本Active Circulation 货币流通额Active Demand 需求甚殷/畅销Active Market 交投畅旺市场/股票Active Trade Balance 贸易顺差actuary （保险）精算师ACU (Asian Currency Unit) 亚元单位Ad Valorem Duty 按价税、从价税Added Value 增值Added-Value Tax (Value-added Tax) 增值税 Additional Registration Fees 额外注册费Additional Tax 附加税Adjudication of Bankruptcy 宣布破产Admitted Assets 有价值资产、有清算价值资产 Advance Capital/Bill 预付资本/预付单Adventure 投机性商业活动Adverse Balance of Payment 支付逆差Adverse Balance of Trade 贸易逆差Advisory Committee 顾问委员会/咨询委员会Affiliate 附属公司/分行AFTA (Asean Free Trade Area) 亚细安自由贸易区After Sales Service 售后服务Aggregate Demand/Supply 总需求/总供应AGM (Annual General Meeting) 股东常年大会AIS (Approved International Shipping Entreprise Scheme) 特准国际船运企业计划 AIT (Approved International Trader Scheme) 特准国际贸易商证书Allocation (资金的)分配，拨款angel fund 协创基金Annual Audit 年度审计annual premium 常年保费Annual Report 常年报告书anti-dumping duty 反倾销税AOT (Approved Oil Trader Scheme) 特准石油交易商证书APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛Appropriation Act/Budget 拨款法案/预算案Approved Fund Manager 核准基金经理Approved Securities Companies 特准证券公司arbitrage 套汇Arbitration of Exchange 汇率的裁定Arrears 拖欠数额Asian NIEs 亚洲新兴工业经济体Ask Price 卖价ASSET Card 电子查间系统卡asset securitization 资产证券化asset-backed notes 资产保证票据Assets Taxes 资产税ATC (Authorised trading Centre) 授权交易站Autonomous Agency, AA 自主机关Back Tax 退缴税Back to Back L/C 背对背信用证backwardation （期货）倒价Bad Debts 呆帐Balance 差额平衡;结算Balance Account 结帐Balance Budget/Economy 平衡预算/经济Balance of Financial/Revenue and Expenditure 财政收支平衡Balance of Interest 利益均衡Balance of International Indebtedness 国际借贷差额Balance of International Payment 国际收支平衡/差额Balance of Payment Deficit 收支逆差Balance of Payment Surplus 收支顺差Balance of Trade (对外)贸易差额Balance Sheet 资产与负债表bancassurance 银行保险Bank Clearing 票据交换Bank for International Settlement (BIS) 国际结算银行 Bank Stock/Year 银行资本/年度Bankers' Acceptance 银行承兑Barrier (贸易)壁垒Barter Trade 易货贸易/物物交换base rate 基本利率Base/Base Year (指数的)基准/基准年basis point 基点basket of currencies 货币组合／篮子货币Bear Market 熊市Before Tax (Pre-tax) 扣税前Betterment 固定资产之改良、改良投资、修缮经费Betting Taxes 赌博税BHQ (Business HeadQuarter) 商业总部Bid Price 买价Bilateral Trade 双边贸易Black Rate/Black Market Price 黑市价Block Vote Allocation System 整笔拨款制度Blue Chip (Share) 蓝筹股Blue Chip investment 蓝筹股投资/稳健投资blue chip stock 蓝筹股Board of directors 董事会Bond 债券Bond 债券bonus rate 红利率Bonus Share 红股Book Closure Date 股票过名/注册截止日期book-building 账面确定book-to-bill ratio 订货与出货比值Boomflation 繁荣通膨Booming/Boom 景气/繁荣Boomlet 小景气/短暂繁荣Boutique Fund Manager 小型基金管理公司Brain-Intensive Industries 智力密集工业Brent Crude Oil Futures 北海原油期货Bridging Loan Programme 过渡性贷款计划bubble company 虚设公司bucket shop 非法经纪公司bucketing 对敲Budget Accounts 预算账户Budget Act 预算法案Budget Allocation 预算拨款Budget Allotment 预算分配Budget Appropriation 预算拨款Budget Enforcement 预算执行Budget for Annual Expenditure 岁出预算Budget for Annual Revenue 岁入预算budget item 预算项目budget outlays 预算支出budget receipt 预算收入budgetary control 预算管制budgetary innovation 财政预算新措施budgetary management 处理收支预算的方法Budgeting 预算编制Budgeting For Results, BFR 目标预算编制Bull Market 牛市Business Enterprise/Entity 工商企业Business Expectation 商业展望Business Income Tax 营业所得税Buying rate 买入汇率call option 认购期权call price 认购价格call warrant 认购凭单Capacity 能力/生产能力/设备能力Capital Account 资本帐户capital adequacy ratio 资本足够率capital adequacy ratio 资本足够率Capital and Labour 资本与劳工Capital and Liabilities Ratio 资本负债比率Capital Budget 资本预算Capital Consumption 资本消耗Capital Deficit 资本赤字Capital Expenditure/Expenses 资本开支/费用Capital Exporting and Recipient Country 资本输出国和资本接受国 Capital Gains Tax 资本收益税Capital Grants 资本拨款capital guaranteed 资本保证Capital Intensive 资本密集Capital Market 资本市场(指中长期借贷市场)capital protected 资本保障Capital Revenue 资本收入Capitalisation 市值capped FRN 具上限浮息票据Carry Back of Losses 移前扣减亏损Cash Budget 现金预算Cash Market 现金市场cash value （保险）现金价值CBO/CLO (collateralised bond obligation) 抵押保证债券Central Depository Pte Ltd (CDP) 中央托收公司Central Limit Order Book (CLOB) 自动撮合国际股市CEO 总裁CEPT 有效普惠关税cess 餐馆与酒店税charge card 赊账卡Chartered Bank 特许银行classified loan 有问题贷款close a position 平仓close-end fund 固额基金Closing Price 闭市价CNN 电视电缆新闻网(简称电缆新闻网)Commodity Tax 商品税Comparative Advantage 相对优势Comparative Costs 比较成本Complete Plant 成套设备Composite Demand 综合性需求Concession 优惠/特惠Concessional loan/terms 特惠贷款/条件Consolidated Account 综合帐目Consolidated Profit/Loss 综合盈利/亏损(综合损益表)Consolidated Tax 综合税Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳 Consumption Tax 消费税contango （期货）顺价、溢价Contra Trade 对敲交易contract manufacturer 合同制造商Conversion Price 转换价Convertible Loan Stock 可转换债券Corporate and Personal Income Taxes 公司及个人所得税Corporate Communications 企业通讯Corporate Planning 企业策划Corporate Services 企业服务Cost Efficiency 成本效率Cost Inflation 成本性通货膨胀Counter Tariff 对抗关税Counter Trade 对销贸易covered warrant 备兑凭单CPF Cashier's Order 公积金本票CPF Contribution Rate 公积金缴交率CPF Investment Scheme 公积金投资计划CPF Minimum Sum 公积金最低存款计划credit default swaps 信贷违约风险掉换credit-linked notes 信用风险联结票据critical year 替换期currency option 货币期权currency swap 货币掉期Current Account 经常项目/国际收支账目/往来户头 Current Expenditure 经常开支Current Liabilities 流动负债Current Year 本年度Customs and Excise Taxes 关税及国产税cut margin 斩仓De Facto Company 事实上的公司Dealer 交易员death benefit （保险）死亡利益debit card 转账卡Debt Relief 债务免除Debt Servicing 债务偿还事务、债务还本付息Deed of Mortgage/Property 抵押契约/财产转让契约 Deed Tax 契据税deflation 通货紧缩Deflation/Policy 通贷紧缩/政策Deflator 缩减指数demand draft 即期汇票Demand-pulled inflation 需求引发的通膨Dependant's Protection Scheme 家属保障计划Depreciable Assets 应折旧资产Depreciated Currency 贬值货币deputy president （银行）副行长derivative market 衍生金融工具市场derivative product 衍生产品／工具Development Financing 发展集资Development Fund 发展基金Development Tax 发展税Diesel Tax 柴油税Diminishing Returns 报酬递减discount rate 贴现率discretionary fund 自主基金dividend 股息Dividend 股息Dividend Yield 周息率dollar-cost averaging 成本平均法domestic exports 国内出口domino theory 骨牌理论doubtful （贷款等级）可疑DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议 dual currency bond 双重货币债券dumping 倾销Duties on Cigarettes and Tobacco 香烟与烟草税EAEC (East Asia Economic Caucus) 东亚经济核心论坛early withdrawal penalty 提早取款罚金Earnings Per Share (EPS) 每股盈利Economic Grouping 经济集团Economy of Scale 规模经济(指大规模企业经营的经济效益)Education Scheme 教育计划Edusave Account 教育储蓄计划户头effective exchange rate 有效汇率EGM (Extraordinary General Meeting) (公司)股东特别大会Electronic Share Application (ESA) 认购新股电子服务employee share optiong scheme 雇员认股计划EMS (European Monetary System) 欧洲货币体系endowment policy 储蓄保险Entertainments Duty 娱乐税Entrepreneur 企业家Equilibrium of Balance of Payment 国际收支平衡Equity 资本/股本/资产净值Equity Capital 资本/股本Equity Earning 股本盈利Equity Financing 售股集资equity-accounting 权益会计Equity/Direct Investment 股本投资/直接投资Ergonomics 人才经济学/人类工程学ERS 经济重组股票Estate Duty 遗产税eurodollar （利率）欧洲美元euromark （利率）欧洲马克Euromart/European Market 欧洲共市euroyen （利率）欧洲日元ex-right 除权Exchange Tax 外汇税exchange traded fund 挂牌基金Exchequer 国库/财源Exchequer 英国财政部excise duty 国产税Excise Duty/Tax 国产税/货物税/特许权税executive vice president （银行）执行副总裁Exempt 豁免Exempt from Tax 免税Exemption 豁免缴税Exercise Price 转换价existing rent 现有租金Expansion Broad-based 全面性扩展Expenditure on Manpower 人力开支Expenditure Tax 支出税External Assets 国外资产External Linkage 对外联系Extra Duty 特别税Extraordinary Budget 额外预算Extraordinary Expenditure 额外支出Extraordinary Expenses 额外经费Face Value 面值Factors of Production 生产要素Factory Tax 出厂税/制造税Favourable Balance 顺差Favourable Balance of Trade 贸易顺差feeder fund 支线基金fidelity bond 忠诚债券Final Balance 最后结余、最后余额Final Budget 核定预算Final Dividend 年终股息Financial and Business Services 金融与专业服务financial engineering 财务工程Financial Year 财政年Financing 集资Fines and Forfeitures 罚款及没收物Fiscal Levy 财政税收fiscal policy 财政政策Fiscal Policy 财政政策Fiscal Year 财政年度Fixed Assets System (FAST) 固定资产制度Fixed Price Share 定价股fixed rate 定息Flexible Wage System 灵活工资制度Floating exchange rate 浮动汇率floating rate loan 浮息贷款floating rate note 浮息票据FOMC (Federal Open Market Committee) 联邦公开市场委员会Foreign Share 海外股forward 远期Free Depreciation (投资优待)自由折旧Full Bank 全面银行Full Employment 全民就业Full-Imputation System 全面归原税制Futures 期贷galloping inflation 恶性通货膨胀GATT 关税与贸易总协定(简称关贸总协定)gazetted tourist hotels 登记酒店GDP 国内生产总值GDP Deflator 国内生产总值缩减指数GDP Per Capita 国内人均产值/(按人口平均计算的国内生产总值) gearing ratio 资本与负债比率General Income Tax 一般所得税General Tariff 普通税制/单一税率General Trading 一般贸易Generalized Inflation 全面通膨Gensaki 日本短期货币市场GNP 国民生产总值GNP Per Capita 国民人均产值(按人口平均计算的国民生产总值) Goods and Services Tax (GST) 货物与服务税(简称消费税)goodwill amortisation 商誉摊销GOP (Gross Overall Profit) 总盈利额Grants-In-Aid (GIA) 援助津贴、辅助金Group Relief 集体估税扣税growth bonus （保险）期终额外红利Growth Dividends 增长分红Growth Triangle 成长三角GSP (Generalized System of Preferences) 普遍优惠制(普惠制) GST 消费税GST Assistance Measures 消费税援助措施GST Assistance Package 消费税援助配套GST Credits 消费税补贴GST Offset Package 消费税抵消配套Guidelines for Property Funds 房地产基金准则haircut （证券）估值折扣Hard Cash 现金Hard Currency 硬货币Hard Money 硬币/铸币hard money 硬货币、强势货币heading （税务）税目Heavy Duty 重关税heavy market 呆滞市场Heavy Tax 重税hedge 对冲hedge fund 对冲基金Hedge/Hedging/Hedgeable (商品，期货的)对冲买卖、套期保值、可套期保值 Hidden Tax 间接税Hire Purchase Act 租购法令Home Protection Scheme 家庭保障计划hort cover 盖盘Hot Money/Bad Money/Refugee Money 热钱或游资Hyperinflation 恶性通货膨胀Hypermarket 巨型超级市场I/E (Import-Export) 进出口Impersonal Tax 间接税Import Surtax 进口附加税Imputation System 估算制度in the money 赚钱in-and-out trader 投机者incidence of tax 最终纳税者Income and Expenditure Account 收支账income bonus （保险）月利Income from Royalties 专利权收益Income Tax 所得税Income Tax Allowance 所得税免税额Indefeasible Rights of Use 不能废除／不能使之无效的使用权indicative price 预示价Indirect Tax 间接税Infant Industry (需要保护的)新生工业Initial Public Offering (IPO) 公开售股计划Inland Duty 内地税Inland Revenue 国内税收Input Tax 源头消费税input tax 进项税Insider Trading 局内人交易interbank market 银行同业市场interbank rate 银行同业拆息率interest margin 利差幅度interest rate swap 利率掉期Interim Dividend 年中/中期股息Interim Results 中期业绩Internal Tax 国内税Invest Singapore 投资新加坡investment grade bond 投资级别债券Investment Incentive 投资奖励Investment Surcharge 投资收入附加税investment-linked product 投资联结产品IPO 首次公开售股计划Issued Capital 发出股本JGB (Japan Government Bonds) 日本国债jobber 证券交易商／中间商jobber trade 当日平仓交易Judicial Act 诉讼Judicial Person 法人junior bond 次级债券junk bond 垃圾债券／高风险债券JV (Joint Venture) 合资经营/联营kerb dealing 场外交易kerb market 场外市场kerbstone broker 场外经纪人Key Currency (国际)主要货币Key Industry 主要工业Know-how 技术/知识Know-how Deal 技术交易Knowledge Industry 知识产业Labour and Capital 劳资双方Labour-intensive 劳工密集Labour-saving 节省劳力Laissez-faire Policy 自由放任政策Land Bank 土地银行Land Bank (政府、公司等)所拥有的土地Land-intensive 土地密集Lead manager 主理银行lead manager 牵头经理lead underwriter 主要包销商Legacy Duty 遗产税Legal Budget 法定预算Legal Capital 法定股本Lending Rate 贷款利率letter of credit 信用证leverage foreign exchange trading 杠杆外汇交易 levy taxes 税收LIBOR 伦敦银行同业拆息率Licences and Permits 执照及准证License System 许可证制度License Tax 执照费Licensing 颂发专利证/许可证、许可证贸易limited period premium 限期保费Liquid Capital 流动资本Liquid Liabilities 流动负债Liquid Reserve 流动储备金Liquidity 周转、流动账、清偿能力Liquidity Ratio 周转率、流动比率Listed Companies 挂牌公司listed company 上市公司Loan Stock 债券Loan Syndication 财团贷款Local (Simex) (新加坡国际金融交易所)个人会员Local Enterprise Financing Scheme,LEFS 本地企业融资计划 Local Shares 本地股locals （交易所）个人会员long position 买空盘口loss （贷款等级）全损Loss and Gain 损益Loyalty Shares 忠诚股Luxury Tax 奢侈品税Mainboard 第一级股市maintenance call 追缴维持保证金maintenance margin 维持保证金Management Accounting System (MAS) 管理会计制度Margin 按金/保证金margin （外汇）保证金Margin Buying 交保证金的买空margin call 补仓margin out 平仓Margin Trading 按金交易margin trading 保证金交易Marginal Profit 边际利润Marginal Propensity to Invest/Save 边际投资/储蓄倾向Marginal Return/Revenue 边际盈利/收入Maritime Centre 海事申心Market Capitalization 市值Market Discount Rate 市场贴现率market maker 市场制造者／市场经营者market-maker system／market-making system 市场作价制度 MAS 新加坡金融管理局MediShield 健保双全计划merchant bank 证券银行MFA (Multi-fabre Agreement) 多种纤维协定MFN (Most Favoured Nation) 最惠国MFNC (Most Favoured Nation Clause) 最惠国待遇条款Mini Crisis/Mini Recession 小危机/轻微衰退MNCs 跨国公司MOD (Million Gallons Per Day) 每天百万加仑Monetary Policy 货币政策monetary policy 货币政策money broker 货币经纪money laundering 洗黑钱Money Market 货币市场/短期藉贷市场MoneySENSE 存钱有方、理财有道Monthly Variable Component 每月可变动工资制Mortgage Reducing Term policy 抵押递减保险计划Movable (Property)/Movables 动产moving average 移动平均mutual offset system 互相对销系统NAFTA (North America Free Trade Area) 北美自由贸易区 National Currency 本国货币National Debt 国债National Economic Budget 国民经济预算National Income 国民收入National Income (in Real Terms) 国民实际收入National Revenue 国家税收/政府岁入near money 准货币／近似货币nearby month 近期Negative Growth 贸增长Net Balance of Trade 贸易净差额Net Earnings Per Share 每股净利Net National Product (NNP) 国民生产净值Net Tangible Assets 有形资产净额Net Tangible Assets Per Share 每股净有形资产值New Singapore Share (NSS) 新新加坡股票（新新股票） NIE 新兴工业经济体NODX 非石油国内出口Nominal Amount 面额Nominal Capital 名义资本Nominal Earnings/Yield 名义收益Nominal exchange rate 名义汇率Nominal Expenditure 名义支出Nominal Income 名义收入Nominal Wage 名义工资nominee 委托人Nominee Company 托管公司nominee company 委托公司non-perfroming loans 不良贷款Non-Residential Properties Scheme 非住宅房地产计划 non-tariff-barrier 非关税璧垒Non-tradable goods 不可贸易品not negotiable 不可转让NS Bonus 国民服役花红OB／OS Index 超买超卖指数Odd Lot 散股odd lot 零星股／散股OECD 经济合作及发展组织(简称经合组织)OEM 原件器材制造商off-balance-sheet 资产负债表外项目Offshore Bank 岸外银行Offshore Banking 岸外银行业Offshore Loan 岸外贷款OHQ Status 营业总部证书Oil Royalty 石油开采税One-tier System 单一公司税制度OPEC 石油输出国组织(简称油盟)open account format 赊账形式open-end fund 不定额基金operating expense 经常开支operating income 经常收入Opportunity Cost 机会成本Opportunity Fund 进取基金Optimization 最佳效益option 期权Option 选择权、期权Ordinary Shares 普通股Other Operating Expenditure (OOE) 其他行政开支Outlay 总支出/全国消费投资总额Outlay Tax 消费税output tax 销项税Output Tax 支出消费税Over Subscribed 超额认购over-the-counter trading （证券）场外交易overdraft 透支Overheating in The Economy 经济过热Paid-up Capital 缴足资本par 面值Par Value 票面值Par Value 面值participating policy 参与分享投资利益的保单passed （贷款等级）一级贷款Patent Law 专利法payable 应付账款PAYE (Pay as You Earn) 所得税预扣制计划Payroll Tax 薪金税pegged 挂钩Pensions 养老金Pensions Expenditure 退休金开支Per Capita 按人口平均计算、人均perpetual preference shares 永久优先股Personal Income Tax 个人所得税Personal Tax 个人税policy loan 保单贷款Poll Tax 人头税portable medical benefits scheme 可转移医药福利计划portfolio （投资）组合Position 盘口Post Secondary Education Account 中学后延续教育户头posted rents 租金时价Preference Shares 优先股premium 保费（保险）／溢价Prepaid Tax 预付税款president （银行）行长Pretax 扣税前的Price-earnings Ratio 本益比primary dealer 主要交易商primary market 发售市场Private Placement 私下售股producer price index 生产物价指数Profit Taking 套利profit taking 套利Progress Package 增长配套Progressive Income Tax 累进所得税Progressive Tax 累进税/累进税制Property Tax rebate 产业税回扣Property Tax Refund on Vacant Residential Buildings Undergoing Works 退还产业税予正在进行装修工程的空置住宅proprietary trader 专属交易员Prospectus 发股计划书prospectus 招股书／售股计划书proxy 代理人／代表权proxy form 代表委任书Public Communications 公共传播Public Company 挂牌公司Public Transport Fund 公共交通基金put warrant 可卖回凭单Quality Market 重质量的市场Quota 限额、配额、固打Quota System 配额制(国际货币基金会各国配额) Quoted Company/Corporation 挂牌公司/上市公司 Quoted Securities/Shares 挂牌证券/股票R&D (Research and Development) 研究与发展Rated Tax 定率税Rates 收费率、保险收费率Re-export 转口Ready Market 现货市场receivables 应收账款Recession 经济衰退Recurrent Cost/Appropriation 经常成本/经常拨款 Recurrent Expenditure 经常开支Recurrent Revenue 经常收入recurring cost 经常成本recurring income 经常收入red chip stock 红筹股Registration Tax 注册税Regressive taxation 递减税制regular premium policy 定期保费保单regular savings plan 定期储蓄计划Reimbursement 偿还reinsurance 再保险／分保／转保REIT 房地产投资信托Remisier 取佣经纪reserve currency 储备货币reserve requirement 储备要求resistancelevel 阻力位Restricted Bank 限制银行return on eqiuty (ROE) 股本回报Revenue Duty/Tax 收入关税/财政关税Reverse Income Tax 低收入补助费Revised Budget 修订预算Rights Issue 附加股Rights Issue 附加股Road Tax 路税roll-on roll-off vessel 滚装船Royalty 专利税RSI (Relative Strength Index) 强弱势指数rules of origin 原产地规则Running Account 流水帐running cost 运作成本SAVE (Save as You Earn) 边赚边储计划scalper 薄利投机者（通常不在市场逗留超过一天）Scripless Trading 无票交易second board 二板股市seconday market 转售市场Securities Account 证券户头Securities Industry Act 证券业法令seed money 种子基金Selective Consumption Taxes 选择性消费税senior bond 优先债券settlement day 结算日SEZ (Special Economic Zone) 经济特区share buyback 股票回购share option 股权认购权／认股权Share option 股票认购权share ownership Top-Up Scheme 填补公积金购股计划Shareholders' Funds 股东资金short position 卖空盘口Short Selling 卖空SIBOR 新加坡银行同业拆息率SICOM (Singapore Commodity Exchange) 新加坡商品交易所sidelined 持观望态度sideliner 观望者SIMEX 新加坡国际金融交易所Singapore Allowance 新加坡津贴（养老金）Singapore Exchange 新加坡交易所Singapore Exchange Derivatives Trading 新加坡衍生商品交易所Singapore Exchange Securities Trading 新加坡证券交易所Singapore Foreign Exchange & Brokers Association 新加坡外汇与货币经纪协会 Singapore International Foundation 新加坡国际基金single premium policy 一次过保费／单期保费保单Sinking Fund 偿债基金/累积基金/公积基金Skills Development Fund 技能发展基金Slowdown 放缓(经济)slumpflation 不景气通货膨胀／萧条膨胀soft currency 软性货币／软弱货币special mention （贷款等级）应加注意级special purpose vehicle 特别用途公司Speculation 投机买卖Speculative Stock 投机性股票spot commodity 现货商品spread 价差square 平仓squeeze 逼仓Stamp Duty/Tax 印花税Standard Chartered Bank 渣打银行start up 起步公司Statement of Account 账单、对账单Statutary Boards Contributions 法定机构捐款Stock Exchange of Singapore (SES) 新加坡股票交易所Stock Exchange of Singapore Dealers' Automated Quote (SESDAQ) 自动报价股市或第二级股市stop loss 止蚀Straits Times Industrial Index (STII) 海峡时报工商指数Strike Price 最低成功标价structured deposit 组合式存款subordinated bond 次等债券subordinated notes 附属票券Subsidiary 子公司substandard （贷款等级）次级Supplementary Retirement Scheme (SRS) 退休辅助计划surrender value 退保价值Suspended 暂停交易SWAP (汇兑期货)换期/互换swap 掉期Swap Agreement 互换货币协议、互购协定Takeover 收购tariff 关税tax allowance 收入免税额／税收优惠tax assessment 估税tax avoidance 避税tax band 税级tax base 税基tax bracket 纳税组别tax break 减税tax concession 税务减免tax credit 税额减免／抵减税额tax deduction 税额扣减Tax Deduction for Contributions to Edusave Scheme 缴教育储蓄计划金课税扣减Tax Deduction for CPF Contributions of Self-employed Persons 自雇人士缴公积金课税扣减Tax Deduction for General Provisions Made by Bank 银行一般储备金课税扣减tax deferred 延迟纳税tax element 税收成分tax evasion 逃税／漏税tax exemption 免税Tax Exemption on Dividends Paid out of Foreign Income 外国收入的股息免税Tax Haven 避税港/低税国tax haven corporation 避税地公司Tax Holiday (鼓励投资的)免税期tax incentive 税务奖励Tax Incentive for Services Provided by Trust Companies 信托服务税课税奖励Tax Incentive for Underwriting and Managing International Securities I 国际证券包销管理课税奖励tax incidence 纳税负担tax item 税目tax liability 税务负担tax limit 课税限额／纳税限额Tax on Property 产业税Tax On value Added 增值税tax preference item 享受优惠税率的项目tax rebate 缴税扣税额tax relief 估税扣税额Tax Relief for Handicapped Spouse 残疾配偶课税优待tax shelter 合法避税手段tax shield 节税手段tax supplements 税收补征tax threshold 免缴税入息额／起税点tax-free allowance 免税额tax-free income 免税收入tax-free profit 免税利润tax-free trade zone 免税贸易区taxable estate 应纳税遗产Taxable Income/Earnings 应纳税收入taxable item 税目Technical Analysis 技术性分析或图表分析Technical Know-how 技术知识Technology Transfer 技术转移Tender Shares 投标股Tertiary Industry 第三产业(指服务业)TEU 集装箱单位tier-1 capital 一级资本Tight Money 银根紧缩time lag 时差／时间间隔Top-Up Minimum Sum 填补最低存款计划Tourism Cess 旅游税trade creditor 应付账项trade debtor 应收账项Trade Gap 贸易差额trade-weighted exchange rate 贸易加权汇率Trading Account 交易户头transferable medical benefits scheme 可转让医药保险计划 Transferable Subscription Rights (TSRs) 认股权transfers costs 公款转移Transportation Tax 运输税treasurer （银行）资金主管treasury activity 资金交易活动treasury bond 国库债券Treasury Note Bond 国库券/国库债券Trust Companies 信托公司Trustee Stock 信托股turnkey contract 整套承包合同／万事具备合同turnkey project 统包工程Two-tier Price System 两价制umbrella fund 雨伞基金unclassified loans 无问题贷款uncovered cost 未收回成本uncovered loan 收不回贷款Under Subscribed 认购额不足under-the-counter 柜台下交易／台底交易Underwriter 包销商underwriter 包销商／包销机构Unilateral Tax Credit, UTC 单向税务减免Unit of Account 记账单位/计价单位Unit Trust Fund 单位信托基金Unlisted 未挂牌/未上市的unproductive wage 非生产性工资unrealised loss 未实现亏损unrealised profit 未实现盈利unrealised revenue 未实现收入Unsecured Account 无担保账户Unsecured Loan Stock 无担保债券Upswing/Upturn 经济好转Utilization of Resources 资源的利用Variable Budget 可变预算VAT (Value-added Tax) 增值税Venture 商业冒险、商业企业Venture Capital 风险资本、冒险资本venture capital fund 创业基金vice president （银行）副总裁voluntary bankruptcy 自愿破产／自愿申请破产voluntary liquidation 自愿清盘Wage Freeze 工资冻结War Rate 战险费率War Risk Premium 战险保费War Time Economy 战时经济Warrant 凭单Water Conservation Tax 鼓励节省用水税Wealth Tax 财富税weighted average 加权平均When-issued 发股后Whichever is higher/lower 按两者中较高/低者计算Wholesale Bank 批发银行wholesale price index 批发物价指数withholding agent 税款预扣代理withholding system 税款预扣制Withholding Tax 预扣税Withholding Tax 预扣税Workfare Bonus 就业奖励花红Workfare Income Supplement Scheme 就业入息补助计划Workfare Supplement Scheme 就业奖励补贴计划Working Assets/Capital 营运资产/资本working expenses 营运开销World Trade Organisation 世界贸易组织Writeoff 注销Writing Down Allowance 资产减值税务津贴Written Laws 成文法Yankee Bond 杨基债券year-end adjustment 年终调整Yield 收益、产量、回利Zero Economic Growth 零经济增长Zero rated 零点税率Zero Rates of Duty 免税Zero-growth 零增长Zero-sum Game 零和游戏、一方赢另方输竞赛、不是你输就是我赢。
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。
财经英语单词--税法-
Unit 6 Taxation LawsPART I VAT Law*第一部分增值税法1.VAT, Value Added Tax* 增值税2.taxpayer* ['tækspeɪə] n. 纳税人2-1 general taxpayer* 一般纳税人2-2 small-scale taxpayer* 小规模纳税人3.levy rate* 征收税率【讲解】levy ['levi] n.征税，征收，征兵 v. 征收（税等），征集（兵等）4.provision of processing, repairing and replacement services* 提供加工、修理修配劳务5.tax rate* 税率6.concurrently deal in goods or provide taxable services of different tax rates* 兼营不同税率的货物或者应税劳务【讲解】concurrent [kən'kʌr(ə)nt] adj. 并发的，同时发生的，一致的7.output tax * 销项税额7-1 input tax * 进项税额8.tax payable = output tax of the period–input tax of the period* 应纳税额 = 当期销项税额－当期进项税额9.total of all the prices and all other fees* 全部价款和价外费用10.exclusive [ɪk'skluːsɪv; ek-] of* 不包括，除……之外petent['kɒmpɪt(ə)nt] （胜任的，能干的，足够的；法律上意为有法律能力的；有法定资格的）tax authorities* 主管税务机关12.bear*[beə] (bore, borne) v. 承受，忍受13.credit* ['kredɪt] v. 抵扣14.special VAT invoices* 增值税专用发票15.deduction vouchers of VAT* 增值税扣税凭证16.non-VAT taxable items* 非增值税应税项目17.VAT exempt items* 免征增值税项目【讲解】exempt [ɪg'zem(p)t; eg-] n. 免税者 adj. 被免除的，被豁免的 v.免除，豁免18.collective welfare* 集体福利19.abnormal losses* 非正常损失20.qualification verification* 资格认定21.assessable price* 计税价格e.g. For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in the relevant article. 【译】纳税人进口货物，按照组成计税价格和相关条款规定的税率计算应纳税额。
财经相关英语词汇(H)
财经相关英语词汇(H)财经相关英语词汇(H)财经相关英语词汇(H)hsi 恒生指数包含香港股票市场主要股票的指数h-shares h股在香港股票市场上市的中国公司股票haircut 估值折扣指做市商买卖证券之间的价差为计算资本需求、毛利及抵押品而减低资产市值的百分比hang seng index (hsi) 恒生指数包含香港股票市场主要股票的指数hard call protection 强制买回保障可买回债券有效期间发行人不可提早赎回的时期hard currency 硬货币全球广泛接受的货币，一般是经济发达国家的货币hard landing 硬着陆指由于政府尝试减慢通胀而导致经济进入衰退hard loan 硬通货贷款必须以稳定及经济实力强大的国家的货币（硬货币）偿还的国外贷款hedge 对冲可减低资产价格出现不利变化风险的投资。
一般来说，对冲牵涉对相关证券的投资采取保护措施hedge fund 对冲基金进行安全及投机性高投资的积极管理投资组合。
大部分对冲基金包含的投资者数目限于最多100名。
对冲基金大多不受监管，因为投资对冲基金的投资者大多经验丰富，财力雄厚hedge ratio 对冲比率比较对冲金额与需要对冲投资金额的比率比较买入或卖出期货合约价值及需要对冲现金商品价值的比率herd instinct 羊群心理羊群心理指缺乏个性，想法及行为跟随大众heir 承继人有权承继过世人士全部或部分财产的人士。
合法承继人大多是过世人士的直系亲属，或过世人士在遗嘱中指定，或由法定机构指定hold 持有研究分析员建议持有一种证券，不买也不卖holding company 控股公司即母公司，指一家公司持有另一家公司的投票权，足以控制董事会（因此，可控制其政策及管理）holding period 持有期持有（或预期持有）一种资产的时期holding period return/yield 持有期回报/收益率持有一种资产所得的总回报。
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distrain 为抵债而扣押财物；扣货追债；查封distress 扣押财物；扣押；查封distress for rent 扣押财物充抵租金distress warrant 财产扣押令distributable income 可分配收益distributable profit 可供派发利润distributed assets 经分派资产distribution 分配；配销distribution company 分销公司distribution of resources 资源分配distribution policy 分配政策；派息政策distributive channel 销售途径distributive trade 分销业distributor 分销商；发行人diversifying economy 多元化的经济体系dividend 股息；红利；摊还债款dividend cover 盈利股息比率；股利保证倍数dividend forfeited 未认领股息注销dividend programme 摊还债款程序dividend warrant 股息证；股息单dividend withholding tax 股息预扣税dividend yield 股息率；股息收益率divisible revenue 可予分配的收益DKB Asia Limited 第一劝银亚洲有限公司document 文件；单据document against acceptance [D/A] 承兑交单document against payment [D/P] 付款交单document Index 公司文件索引document of title 业权文件；所有权文件documentary acceptance bill 跟单承兑汇票documentary bill 跟单汇票documentary credit 跟单信用证documentary payment bill 现付押汇票；凭单付款汇票；付款跟单汇票dollar area 美元区domestic concern 本身的业务domestic credit expansion [DCE] 本地信贷膨胀domestic demand 本地内部需求；国内需求domestic demand deflator 本地内部需求平减物价指数domestic expenses 家庭开支domestic export 本地产品出口；国内出口domestic lending 本地贷款；在本港使用的贷款domestic liabilities 本地负债domestic money supply 本地货币供应量；国内货币供应domestic property price index 住宅物业价格指数domestic rental index 住宅楼宇租金指数domestically generated inflation 内部产生的通货膨胀；内致通胀domicile 注册地；本籍donation 捐款；捐献；捐赠donee 受赠人donor 捐赠人door-to-door canvassing for sale 逐户兜售dormant account 不活动账户；不活跃账户dormant assets 未用资产；闲置资产dormant company 不活动公司；已停止业务的公司dormant partner 不活跃合伙人；隐名合伙人double entry system 复式簿记制度double taxation 双重课税double taxation arrangement 双重课税安排double taxation relief arrangement 宽免双重课税安排double-digit growth 两位数字的增长double-digit level 两位数字的水平doubtful debt 呆帐；呆债；可疑债务doubtful loan 可疑贷款；难以收回的贷款Dow Jones Average 杜琼斯平均指数；道琼斯股票平均价格指数Dow Jones Index 杜琼斯指数；道琼斯股票价格指数Dow Jones Industrial Average 杜琼斯工业平均指数；道琼斯工业股票平均价格指数down limit 跌停板down market 跌市down payment 首期付款down reversal 回跌downside risk 下跌风险downside trend 跌势downswing 下降趋势；衰退时期downturn 市况逆转；市况回落downward adjustment 向下调整downward movement 走势偏软downward trend 下跌趋势；向下趋势draconian revenue measure 严厉的征税措施draft 汇票draft estimates 预算草案draft estimates of expenditure 开支预算草案draft estimates of revenue 收入预算草案dragon bond 小龙债券drawback 退税；退款drawdown period 贷款支用期；提款期drawee 受票人；汇票付款人drawee bank 受票银行；付款银行drawer 出票人；发票人drawing account 提款账户Dresdner Bank AG 捷能银行drop 下跌；回落DTB Deutsche Terminborse 德国期权及期货交易所dual listing 双重上市；双重挂牌due date for payment 应付款的日期；付款到期日due day 到期日；缴税日期dues 应付款项；应付费用；应付税款dull trading 交投呆滞dumping 倾销；抛售duplication of supervision 双重监管Dutch Guilder [NLG] 荷兰盾dutiable agricultural and industrial products 应课税的工农业产品dutiable commodities control system 应课税品管制系统dutiable commodities permit 应课税品许可证dutiable commodity 应课税品dutiable estate 应缴税的遗产duty 税；关税；应课税品税项duty assessed on a specific basis 按量评估的税项duty differential 税率差距duty free 免税duty in arrears 欠税duty on alcohol 酒精税duty on hydrocarbon oil 燃油税duty on liquor 酒税duty on petrol 汽油税duty on tobacco 烟草税duty paid 已缴纳税款；关税已付duty rate 税率duty reduction 减税duty-paid goods 已完税货品earmarked fund 预留款项；指定用途的款项earmarked grant 指定用途补助金earmarked growth 拟定增长earned premium 满期保费earnings 收入；收益；盈利earnings per share [EPS] 每股盈利earnings tax 所得税；入息税ease 放缓；缓和；轻微下跌ease back 回软East Asia and Oceanian Stock Exchanges Federation 东亚及大洋洲证券交易所联会East Asia Credit Company Limited 东亚授信有限公司East Asia Finance Company, Limited 东亚财务有限公司East Asia Section [Financial Services Bureau] 东亚经济分析组〔财经事务局〕East Asian Stock Exchange Conference [EASEC] 东亚证券交易所联合会议econometric model 计量经济模式econometrician 计量经济学家econometrics 计量经济学economic adjustment 经济调控economic aggregate 经济总体数字Economic Analysis Division [Financial Services Bureau] 经济分析部〔财经事务局〕economic and monetary union [EMU] [European Union] 经济和货币联盟〔欧洲联盟〕Economic and Social Commission for Asia and the Pacific [ESCAP] [United Nations] 亚洲及太平洋经济社会委员会〔亚太经社会〕〔联合国〕Economic Commission for Europe [ECE] [United Nations] 欧洲经济委员会〔联合国〕economic cost 经济成本economic cycle 经济周期economic depression 经济萧条Economic Division [Hong Kong Monetary Authority] 经济研究处〔香港金融管理局〕economic forecast 经济预测economic framework 经济架构economic fundamentals 基本经济因素economic geography 经济地理economic growth 经济增长economic implication 对经济的影响economic indicator 经济指标economic infrastructure 经济基础建设economic life 经济年限；经济寿命；符合经济效益的使用年限economic model 经济模式economic outlook 经济展望；经济前景economic performance 经济表现；经济实绩economic recession 经济衰退economic recovery 经济复苏；经济复原Economic Reporter 《经济导报》economic restructure 经济结构重整；经济转型Economic Review Committee 经济检讨委员会economic sanction 经济制裁economic sector 经济部门；经济成分economic service 经济服务Economic Services Bureau [ESB] [Government Secretariat] 经济局〔政府总部〕economic slowdown 经济放缓economic stabilization programme 经济稳定计划economic support 经济支持economic system 经济体系economic variable 经济变量economic viability 经济可行性economically active person 从事经济活动的人士economically active population 从事经济活动的人口economically inactive population 非从事经济活动的人口Economist, The 《经济学人》economy 经济；经济体系economy of scale 规模经济edge down 渐落；微降edge up 渐升；微升education subvention 教育资助金Edward Wong Credit Limited 安泰授信有限公司effective exchange rate index [EERI] 实际汇率指数；有效汇率指数effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数effective rate of interest 实际利率effective rate of tax 实际税率effectively risk-free investment 无实际风险投资efficiency bonus 考绩花红elasticity factor 弹性因素elasticity of price 物价弹性；价格弹性elderly residential care expenses deduction 长者住宿照顾开支的扣除额Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account 机电工程署车辆维修暂记帐Electrical and Mechanical Services Department Workshop Services Suspense Account 机电工程署工场服务暂记帐Electrical and Mechanical Services Trading Fund 机电工程营运基金electronic banking 电子银行服务electronic broker 电子经纪electronic clearing system 电子结算系统Electronic Mail Stock Information Service [EMSIS] 电子传递股市信息服务electronic order matching and execution/clearing system 电子自动对盘及执行／结算系统electronic payment system 电子付款系统electronic trading system 电子交易系统electronic transfer system 电子转帐系统；电子转帐制度Emergency Relief Fund 紧急救援基金Emergency Relief Fund Committee 紧急救援基金委员会Emerging Asian Bond Market Conference 新兴亚洲债券市场会议emerging market 新兴市场emolument 薪酬employed capital 已运用资本employed population 就业人口employees´ bonus 雇员红利Employees Compensation Assistance Fund 雇员补偿援助基金employees´ compensation insurance 雇员补偿保险employees´ share option scheme 雇员股份认购权计划employees´ share purchase scheme 雇员股份购买计划employees´ share scheme 雇员股份计划Employer´s Return of Remuneration and Pensions 雇主填报的薪酬及退休金报税表employment 就业employment of funds 资金运用employment of profit 有收益的受雇工作encumbrance 产权负担end investor 最终投资者endaka [Japanese] “圆高”〔日语〕；日圆高企endorsee 承背书人endorsement 背书endorsement in blank 空白背书endorser 承兑人；背书人endowment 储蓄保险end-user 最终使用者；真正“用家”Enforcement Division [Securities and Futures Commission] 法规执行部〔证券及期货事务监察委员会〕enforcing payment 强制执行付款规定enhanced offer 价值较高的要约enterprise 企业entertainment tax 娱乐税entrepreneur 企业家entrepreneurship 企业家精神；企业家身分entrustment basis 以信托形式equal share 相等份额equilibrium 均衡；平衡equilibrium real exchange rate 均衡实质汇率Equitable Banking Corporation 建南银行equitable benefit 公平利益equitable charge 衡平法押记equitable estate 衡平法产业权equitable interest 衡平法权益equitable mortgage 衡平法上的按揭equitable owner 衡平法上的拥有人equity 股本；股权；股票；权益；产权equity earnings 权益股收益；参股收益equity financing 股本融资；发行股票筹措资金equity holding 股份持有；股权持有equity interest 股本权益equity investment 股本投资；注入资本equity joint venture 股份式合营企业equity market 股本市场；股票市场equity of redemption 衡平法上的赎回权equity securities 权益证券；股本证券equity share 权益股；普通股equity share capital 权益股本equity trading system 股票买卖制度equity warrant 股本认股权证equity-related contract 与股权联系的合约escape clause 免责条款；例外条款escrow account 托管户口；记帐账户established fiscal policy 既定财政政策established securities market 具规模的证券市场establishment ceiling 编制上限Establishment Subcommittee [Finance Committee of the Legislative Council] 人事编制小组委员会〔立法会财务委员会〕estate 遗产；产业；财产estate duty 遗产税estate duty account 遗产呈报表Estate Duty Office [Inland Revenue Department] 遗产税署〔税务局〕estimated additional assessable income 估计的补加应评税入息estimated additional assessable profit 估计的补加应评税利润estimated annual rental 预计每年租值estimated assessment 估计评税estimated assets 估计资产estimated expenditure 预算开支；估计开支estimated expenditure by service 按服务分类的预算开支estimated growth rate 估计增长率estimated income 估计入息；估计收入estimated liabilities 估计负债estimated net profit 估计纯利estimated revenue 预算收入；估计收入Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一甲部──政府一般收入帐目》Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷二──基金帐目》estimates of expenditure 开支预算Estimates of Gross Domestic Product 《本地生产总值估计》Euro 欧罗；欧元Eurobond 欧洲债券Euroclear 欧洲结算系统Euroclear Clearance System Co-operative 欧洲结算系统公司Eurocurrency credit market 欧洲货币信贷市场Eurodollar 欧洲美元Eurodollar bond 欧洲美元债券Eurodollar deposit rate 欧洲美元存款利率Eurodollar futures 欧洲美元期货Eurodollar market 欧洲美元市场Eurodollar rate 欧洲美元利率Euromoney 欧洲货币European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行European Commission 欧洲委员会European Common Market 欧洲共同市场〔共市〕European Community [EC] 欧洲共同体European Council 欧洲理事会European Currency Unit [ECU] 欧洲货币单位European Development Fund [EDF] 欧洲发展基金European Economic Community [EEC] 欧洲经济共同体〔欧共体〕European Futures Clearing Corporation B.V. [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕European Investment Bank 欧洲投资银行European Monetary System [EMS] 欧洲货币体系European Monetary Union 欧洲货币联盟European Options Clearing Corporation Holding B.V. [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕European Social Fund [ESF] 欧洲社会基金European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕Euroyen 欧洲日圆Euroyen loan 欧洲日圆贷款evade payment of tax 逃缴税款evidence of payment 付款证据ex all [x.a.] 除净ex coupon [x.c.] 无息票ex dividend [x.d.] 除息；除股息ex gratia extinguishment allowance 特惠结业津贴ex gratia grant 特惠补助金ex gratia payment 特惠津贴；特惠金ex rights [x.r.] 除权；除认股权ex warrant 除证；不附认股权证examination 审查；讯问；研讯excess 盈余；超出额；免赔额excess liquidity 额外流动资金excess tax paid 多缴的税款excess value 超额价值excessive interest rate 过高利率exchange 兑换；汇兑；交易所exchange account 兑换帐exchange bank 外汇银行Exchange Banks´ Association, Hong Kong 香港外汇银行公会exchange broker 外汇经纪exchange clearing agreement 外汇结算协定exchange company 交易所公司exchange compensation allowance 汇率补偿津贴exchange contract 外汇合约exchange contract cancellation note 外汇合约撤销单exchange control 外汇管制Exchange Fund 外汇基金Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金咨询委员会〔香港金融管理局〕Exchange Fund bill 外汇基金票据calendar year figure历年数字call催缴通知；认购期权call deposit通知存款；活期存款call loan短期同业拆借；通知贷款call margin补仓；追加保证金call market短期同业拆放市场call money短期同业拆借；活期贷款call option认购期权；看涨期权call price赎回价格；提前赎回价call warrant认购认股权证；回购认股权证callable share可收回股份；可兑付股份called up share capital已催缴股本Canadian Dollar [CAD]加拿大元Canadian Eastern Finance Limited加拿大怡东财务有限公司Canadian Imperial Bank of Commerce加拿大帝国商业银行cancellation price取消费cap上限capital资本；资金Capital AccordChina Securities Regulatory Commission [CSRC]中国证券监督管理委员会〔中国证监会〕China State Bank Limited国华商业银行Chinatrust Commercial Bank， Limited中国信托商业银行Chinese Association of Deposittaking Companies华资接受存款公司公会Chinese Bankers Club， Hong Kong香港银行华员会Chinese Banks Association香港华商银行公会Chinese Gold and Silver Exchange Society金银业贸易场Chinese New Year bonus年奖；年终花红chit fund银会Chiyu Banking Corporation Limited集友银行有限公司Chiyu Finance Company Limited集友财务有限公司Cho Hung Finance Limited朝兴金融有限公司choses in action无形动产；据法权产chronological book序时帐簿Chubu Securities Finance Company中部证券金融公司Chung Khiaw Bank Limited崇侨银行Chung Nan Finance Company Limited中南财务有限公司Chuo TrustBanking Co.， Ltd.中央信托银行Chuo Trust Asia Limited中央信托亚洲有限公司Citibank， N.A.万国宝通银行CITIC Ka Wah Bank Limited中信嘉华银行有限公司Citicorp Commercial Finance (H.K.) Limited万国宝通工商财务有限公司Citicorp International Limited万国宝通国际有限公司civil debt民事债项Civil Service Pension Reserve Fund公务员退休金储备基金claim申索；索偿；债权claim equalization fund申索平衡基金claim for refund of property tax申请发还物业税claim of debt债权申索claim on bank对银行的债权claim to dividend摊还债款申索claimant申索人；索偿人claims statistics申索统计数字class of insurance business保险业务类别class of property财产类别clawback递减率clearance cost清拆成本clearing结算；票据交换；清算clearing account结算账户clearing and settlement system结算和交收系统clearing balance结算差额clearing bank结算银行clearing cheque交换支票clearing house结算所；票据交换所Clearing House Automated Transfer System [CHATS]结算所自动转帐系统Clearing House of the Hong Kong Association of Banks香港银行公会结算所clearing member结算会员Clearing Members Fund结算会员基金clearing participant结算参与者clearing rebate结算费用的回佣Clearing Rules [SEHK Options Clearing House Limited]〔英国〕Companies Handbookcomposite tax return综合报税表composition组合成分；债务重整协议composition of earnings收益组合成分compound increase复合增加率；复合增长率compound interest复利compounding or arranging debtor正就债务作重整或偿还安排的债务人comprador note买办票据comprador order买办付款令票comprehensive income tax综合所得税comptroller审计主任compulsory liquidation强制清盘compulsory windingup强制清盘computation计算；计算表computational procedure计算方法computer audit programme计算机审计程序；计算机核数程序concentrated position集中持仓量concentration risk资金集中风险；集中融资风险concept stock概念股concession特许权；宽减措施；优惠concession contract特许经营权合约concessionary rate优惠率concordat协定；契约；国际监管条约condition条件conditional endorsement附有条件的背书conditional offer有条件要约conditional sale agreement有条件售卖协议conditions of tender投标章程Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance)Consumer Price Index series消费物价指数系列consumer price inflation消费物价上涨Consumer Representative Action Fund消费者集体诉讼基金consumer sentiment消费意欲consumer spending消费开支；消费支出consumption expenditure消费开支consumption pattern消费模式consumption product消费产品consumption tax消费税contango交易延期费；延期交割费；期货溢价contingencies warrant紧急拨款令；应急支款授权书contingency应急费用；意外开支准备金contingency allowance应急准备金contingency sum应急费用；意外开支准备金contingent assets或有资产contingent debt或有债权；待确定债务contingent interest待确定的权益contingent liabilities或有负债contingent profit或有利润contingent right或有的权利continue to hold a deposit继续持有存款Continuing Member [Hong Kong Association of Banks]永久会员银行〔香港银行公会〕continuing rent连续租金continuing trustee留任受托人continuous licensing system长期持牌制度Continuous Net Settlement System [CNS System]持续净额交收系统contra account对销账户contra flow资金回流contra item对销项目contra transfer对销转拨contract合约contract for difference差价合约contract for service服务合约contract for settlement平仓合约contract note成交单据contract of copartnery合伙合约contract of indemnity弥偿合约contract of insurance保险合约contract of reinsurance再保险合约contract price合约价格contracting party订约人；立约人；缔约国contractual agreement合约协议contractual commitment合约承担contractual joint venture合约式联营企业contractual mutual fund合约互惠基金contractual right合约权利contractual savings fund合约储蓄基金contributed surplus实缴资本盈余contribution出资；供款；捐款；分担款项contribution account供款账户contribution to gross domestic product在本地生产总值中所占比率contribution to investment出资额contribution to pension fund退休金供款contributor供款人；出资人；捐助人contributory分担人contributory scheme供款计划contrived cessation of business有预谋的停业control控制权；控制；管制control of a company公司的控制权；公司控股权control of business业务的控制权controlled company受控制公司controller控制人；控权人；会计长controller of an authorized institution认可机构控权人controlling company控股公司controlling interest控制权益；控股权益controlling officer管制人员controlling officers report管制人员报告controlling shareholder控股股东；持有控股权的股东Convention on the Settlement of Investment Disputes between States and Nations of Other States《关于解决国家与他国国民之间的投资争端的公约》conventional lending传统放款；常规放款conversion兑换；换算；转换〔证券〕conversion factor换算因子conversion of stock公债的转换conversion rate兑换率；换算率；转换价格〔证券〕convertibility可兑性；兑换性；自由兑换convertibility undertaking兑换保证convertible可兑换；可换股convertible currency可兑换货币convertible debenture可转换债权证convertible loan stock可转换股的债权股额convertible subordinated unsecured loan stock可转换股的次级无抵押债权股额conveyance转易；转易契；财产转让证书conveyance of property财产转让conveyance on sale售卖转易契conveyancing fee业权转易费conveyancing scale charges物业转易收费标准coolingoff period冷静期coowner共同拥有人；分权共有人copartner共同合伙人copartnership共同合伙Copenhagen Stock Exchange哥本哈根证券交易所core capital核心资本Core Operational and Financial Risk Management Controls for OvertheCounter Derivatives Activities of Registered Persons《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》Core Principles for Effective Banking Supervision [Basle Committee]《有效监管银行业的主要原则》〔巴塞尔委员会〕cornering“夹仓”；轧空；囤积居奇corporate borrower借款公司；借款机构corporate business公司企业；公司业务Corporate Communications Department [Stock Exchange of Hong Kong Limited]企业传讯部〔香港联合交易所有限公司〕corporate customer公司客户corporate dealer公司交易商Corporate Finance Division [Securities and Futures Commission]企业融资部〔证券及期货事务监察委员会〕Corporate Finance (D.T.C.) Limited协联财务有限公司Corporate Finance Fees Rule《与公司财务有关的费用规则》corporate governance公司管治corporate income tax公司所得税corporate investment adviser公司投资顾问corporate member法团会员；公司会员〔香港联合交易所有限公司〕corporate plan公司计划corporate practice执业法团corporate profits tax公司利得税corporate savings公司储蓄corporate service tax公司服务税corporate signature法团的签名corporation法团；公司corporation bond公司债券corporation stock公司股证；地方债券〔英国〕corporation tax公司税correction phase of stock market股市调整期Correctional Services Industries Suspense Account惩教工业暂记帐corrective affidavit修正遗产申报誓章correspondent bank代理银行Cosmos Finance Limited宇宙财务有限公司cost成本；费用；价格cost centre成本中心cost competitiveness成本竞争力cost control成本控制；成本管理cost convention原值成本法；成本惯例cost effectiveness成本效益；经济效益cost efficiency成本效率cost element成本要素cost flow成本流转cost input投入资金cost management information system成本管理数据系统cost of an asset资产成本cost of borrowing借贷成本cost of capital资本成本；资金成本cost of installation安装费cost of issue招股费用；发行股份费用cost of living生活费用cost of transmitting传送费用cost overrun成本超支cost price成本价格cost price structure成本价格结构cost to the revenue政府收入的损失；政府减少的收入costbenefit analysis成本效益分析costbenefit study成本效益研究costbook company以成本帐原则组成的公司costeffectiveness analysis成本效益分析costing成本计算；成本计算法costing and pricing policy成本及定价政策costing exercise成本计算工作costing review成本检讨costofliving allowance生活津贴costofliving index生活指数；生活费用指数costplus pricing成本加成定价法costpush inflation成本推动的通货膨胀costrecovery basis收回成本的原则costrelated charges依成本而定的收费costrelated fee依成本而定的收费cosurety共同担保人cotrustee共同受托人cotton futures期棉Council of SEHK联交所理事会Council of the Hong Kong Society of Accountants香港会计师公会理事会counterclaim反申索counterfoil联页〔收据〕；存根〔支票〕；票根counterguarantee反担保counterinflationary policy反通货膨胀政策countersignature副署签名；联署签名country debt provisioning债务国坏帐准备country of beneficial ownership实益拥有国coupon息票；赠券coupon rate息票利率cover保证金；承保范围；补仓cover note临时保单cover short position补仓；填平空仓coverage保额；承保范围covered call备兑认购期权covered option备兑期权covered warrant备兑认股权证crash狂泻；暴跌；崩溃creation of new heads and subheads开立新总目及分目credit信用；信贷；信用证；贷项credit advice贷项通知书credit agency征信所；信用调查机关Credit Agricole Indosuez东方汇理银行credit arrangement信贷安排credit balance贷方结余credit card信用卡credit card scheme信用卡计划Credit Commercial de France法国商业银行Credit Committee贷款委员会credit control信贷管制credit conversion factor信贷换算因子credit easing放宽信贷credit exposure信贷风险credit facility信贷安排；信贷融通；信用透支Credit Guarantee Scheme信贷保证计划credit item贷项credit limit信贷限额Credit Lyonnais里昂信贷银行Credit Lyonnais Hongkong (Finance) Limited香港里昂财务有限公司credit rating信贷评级credit rating agency信贷评级机构Credit Review Committee [Hong Kong Monetary Authority]信贷检讨委员会〔香港金融管理局〕credit risk信贷风险credit sale赊销；赊售credit side贷方credit squeeze信贷紧缩；收紧信贷credit to...记入……帐目credit to be given against tax税款抵免credit transfer信贷转帐；信用转帐credit union储蓄互助社Credit Union League of Hong Kong香港储蓄互助社协会creditor债权人creditors petition债权人的呈请书creditworthiness信誉；信用可靠程度creeping inflation爬行式通货膨胀；温和通货膨胀；渐升通胀criminal bankruptcy刑事破产criminal bankruptcy order刑事破产令criminal bankruptcy petition刑事破产呈请书criterion for credit授信原则critical path analysis关键路线分析法；要径分析法cross rate套价；套汇汇率；交叉汇率crosscurrency settlement risk跨国货币结算风险crossed cheque划线支票crossed trade交叉买卖；交叉盘买卖CrossHarbour Tunnel Passage Tax海底隧道使用税crossholding相互持股；交叉持股crossmargining跨市场保证金制度crossreferencing system相互参照系统crosssubsidization互相资助；互相津贴Crown Agent英联邦代办crude activity rate粗略经济活动率crude econometric model粗略计量经济模式culpable insider dealing应受谴责的内幕交易cum dividend连股息cumulative appreciation累积升值；累积增值cumulative deficit累积赤字；累积亏损cumulative dividend累积股息cumulative financial position累积财政状况cumulative realized investment累积的已实现投资currency货币currency adjustment factor货币调整因子；币值调整因素currency board arrangement“货币发行局”制度Currency Board Operations SubCommittee货币发行委员会Currency Committee [Hong Kong Futures Exchange Limited]货币委员会〔香港期货交易所有限公司〕currency crisis货币危机currency denomination货币面值currency futures货币期货；外汇期货currency futures contract货币期货合约；外汇期货合约currency in circulation流通货币currency matching货币配对currency note纸币；钞票currency option货币期权currency swap货币掉期；货币互兑；货币互惠信贷currency warrant货币认兑证；货币认股权证current account往来账户；支票户口；经常帐目current assets流动资产current domestic value现行本地价格current liabilities流动负债current market price当时市价；现时市价current price当时价格；现时价格current price series当时物价计算数列current year rules of assessment当年度评税规则cushion缓冲；缓冲时限〔债券〕cushion of liquid assets流动资产缓冲额；速动资产缓冲额custodian保管人custodian trustee保管受托人custody保管customer客户customer lending客户贷款customer statement客户对数单；客户结单cut loss“斩仓”；减少损失cut margin“斩仓”cutoff date截止日期cutthroat competition割喉式竞争；恶性竞争cycle of activity活动循环；商业循环cyclical fluctuation周期性波动cyclical inflation周期性通货膨胀cyclical nature of the economy经济的周期性情况。