常用财经词汇表
55个基础金融词汇
55个基础金融词汇金融是现代社会中非常重要的一个领域，涉及到许多方面，包括个人理财、投资、企业融资等等。
如果你想更好地了解金融领域，这里提供了55个基础金融词汇，希望对你有所帮助。
1. 资产（Asset）：指拥有的任何有经济价值的物品或权利，包括现金、股票、债券、房产等。
2. 负债（Liability）：指应该支付的任何债务或义务，包括贷款、信用卡欠款、租金等。
3. 资产负债表（Balance Sheet）：记录企业或个人的所有资产和负债的表格，是财务状况的重要指标。
4. 利润表（Income Statement）：记录企业或个人的收入和支出的表格，是了解经济活动的重要指标。
5. 现金流量表（Cash Flow Statement）：记录企业或个人现金流入和流出的表格，是了解现金流的重要指标。
6. 利息（Interest）：指借款人支付给贷款人的钱，通常以年利率计算。
7. 投资（Investment）：指将资金投入到某些项目或资产中，以期望获取回报。
8. 股票（Stock）：指公司发行的股份，代表股东对公司的所有权。
9. 债券（Bond）：指公司或政府发行的债务证券，代表借款人对债权人的欠款。
10. 资本（Capital）：指企业或个人投入的资金，通常用于购买资产或进行投资。
11. 货币（Currency）：指国家或地区的货币，如人民币、美元、欧元等。
12. 汇率（Exchange Rate）：指两种不同货币之间的比率，如人民币兑美元的汇率。
13. 金融市场（Financial Market）：指进行金融交易的市场，包括股票市场、债券市场、外汇市场等。
14. 股票市场（Stock Market）：指股票交易的市场，包括证券交易所、场外交易等。
15. 债券市场（Bond Market）：指债券交易的市场，包括公开市场、场外交易等。
16. 外汇市场（Foreign Exchange Market）：指货币交易的市场，包括银行、外汇交易所等。
财经英语词汇
1.公共财政、财政政策、货币政策：public finance 、fiscal policy 、monetary policy2.扩张性或紧缩性财政政策：expansionary (loose) or contractionary (tight) fiscal policy3.通货膨胀与通货紧缩：inflation and deflation4.公共支出、公共收入：pLiblic spending 、pu blic revenue5.政府采购和转移支付：exhaustive spending and transfer spending6.公平与效率：fairness and efficiency7.个人收入所得税、企业所得税：individual income tax 、corporate income tax8.工薪税；遗产、继承、赠与税：payroll tax ；estate、inheritance、gift tax9.财产税、关税、增值税：property tax 、tariffs (customs duties) 、value-added tax10.消费税、一般消费税、特殊商品税：consumption tax 、general sales tax 、excise tax11.工资收入（就业收入）、利息收入：employment earnings 、interest income12.股息收入和资本收益：dividend income and capital gains13.应纳税所得额、豁免额、抵扣额：taxable income 、exemptions 、deductions14.社会保障法、社会保障税：the Social Security Act、social security tax15.公开市场操作、银行准备金：open market operations 、reserve requirements16.再贴现窗口：the “Discount Window”17.量化宽松、经济展望：quantitative easing 、economic outlook18.利率、税率、汇率：interest rate 、tax rate 、exchange rate19.累进税率和直线税率：progressive tax rate and flat tax rate20.边际税率、平均税率和实际税率：marginal tax rate、average tax rate、effective tax rate21.税种、税收原则、税收返还：types of Taxes 、principles of Taxation 、tax refund22.支付能力原则、受益原则：ability-to-pay principle 、benefits Principle23.管理费用、遵从成本、超额负担：administration costs、compliance costs、excess burden24.劳动供应、储蓄、实物投资：labor supply 、saving 、physical investment25.调整后总收入、纳税单位：adjusted gorss income 、taxable unit26.公债、股票市场：public debt、stock market。
财经英语词汇表
Short-Term Notes 应付票据/借款 Payable/short-term borrowings Payroll Liabilities/accrued 应付职工薪酬 salaries/salary payable Current Tax Payable 应付税款 liabilities other accrued liabilities 其他应付费用 Unearned Revenues/deferred 预收账款/递延收入/ revenues/revenues collected 未确认收入 in advance Current 长期负债的短期 Portion/installment/maturity of 到期部分 Long-Term Debt Notes payable longTerm liabilities Bonds Payable Discount on Bonds Payable Premium on Bonds Payable Common stock preferred stock equity Additional paid-in capital Retained earnings （cash/stock） Dividend Sales/sales Revenue Service revenue Cost of goods sold Advertising/Selling/Marketing Expense Administrative/General expense Depreciation Expense Amortization Expense Bad/uncollectible/doubtful Debt Expense Miscellaneous Expense income stateme nt 应付票据 long-term debt 应付债券 债券折价 债券溢价 普通股 优先股 资本公积 未分配利润 股利分配 销售收入 服务收入 销售成本 销售费用 管理费用 折旧费用 摊销费用 坏账费用 杂费 Operating expense Gross profit
财经专用词汇
财经专用词汇资产负债表balance sheet损益表income statement----------------其他专业词汇·public relations —公共关系·feasibility study —可行性研究·operating profits —营运利润·interest rate —利率·black hole —黑洞·agricultural subsidy —农业补贴·Doha talks —多哈回合谈判·merger of equals —对等合并·government-run procurement —政府采购·one-off charge —一次性费用·face value —票面价值·balance sheet —资产负债表·free-floating currency —自由浮动的货币·the Group of Seven —七国集团·cross-border deal - 跨境交易·keep pace with the times - 与时俱进·tit-for-tat - 以牙还牙·Customer Relationship Management - 客户关系管理·direct flight - 直航·tariff retaliation - 关税报复·food security —食品安全·currency trader - 外汇交易商·obesity —肥胖症·auction of bad loan —坏账拍卖·discretionary spending —可自由支配的开支·steel tariff - 钢铁关税·discrimination –歧视·mortgage lending - 抵押贷款·hair shirt - 苦行衣·floor-based trading system - 场内交易系统·mutual fund - 共同基金·tax break - 税务减免·merger and acquisition —并购·spammer –垃圾邮件发送者·independent auditing board —独立审计委员会·theft of state property —吞占国有资产·protectionism - 保护主义·chief ethics officer —首席道德官·smartphone —智能手机·flexible exchange rate —灵活汇率·currency intervention —货币干涉。
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。
财务英语基础词汇表
1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V A T paid ( or input tax)1282 留抵税额excess V A T paid (or overpaid V A T) 1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other 13 基金及长期投资funds and long-term investments 131 基金funds1311 偿债基金redemption fund (or sinking fund) 1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments 1322 长期债券投资long-term bond investments 1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments 142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment 1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery 151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment 158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable 1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted 1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt) 2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners 2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other 212 应付短期票券short-term notes and bills payable 2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V A T payable2175 应付税捐-其它accrued taxes payable- other 2178 其它应付费用other accrued expenses payable 218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - relatedparties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance 2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V A T received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities 2292 递延兑换利益deferred foreign exchange gain 2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank 2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other 233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able 2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables 234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities 2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities 2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other 3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination326 受赠公积donated surplus328 其它资本公积other additional paid-in capital 3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment343 未认列为退休金成本之净损失net loss not recognized as pension cost35 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue4112 分期付款销货收入installment sales revenue 417 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue47 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense) 6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses 635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense) 6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments 715 处分资产溢价收入gain on disposal of assets 748 其它营业外收入other non-operating revenue 7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts 7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense 752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments 7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses 7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income。
财务英语基础词汇表
1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payabledue within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs 35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
100个超实用经济词汇及中文解释
001. 绝对优势（Absolute advantage）如果一个国家用一单位资源生产的某种产品比另一个国家多，那么，这个国家在这种产品的生产上与另一国相比就具有绝对优势。
002. 逆向选择（Adverse choice）在此状况下，保险公司发现它们的客户中有太大的一部分来自高风险群体。
003. 选择成本（Alternative cost）如果以最好的另一种方式使用的某种资源，它所能生产的价值就是选择成本，也可以称之为机会成本。
004. 需求的弧弹性（ Arc elasticity of demand）如果P1和Q1分别是价格和需求量的初始值，P2 和Q2 为第二组值，那么，弧弹性就等于 -（Q1-Q2）（P1＋P2）/（P1-P2）（Q1＋Q2）010. 投资的β(Beta）β度量的是与投资相联的不可分散的风险。
对于一种股票而言，它表示所有现行股票的收益发生变化时，一种股票的收益会如何敏感地变化。
012. 收支平衡图（Break－even chart）收支平衡图表示一种产品所出售的总数量改变时总收益和总成本是如何变化的。
收支平衡点是为避免损失而必须卖出的最小数量。
013. 预算线(Budget line）预算线表示消费者所能购买的商品X和商品Y 的数量的全部组合。
它的斜率等于商品X的价格除以商品Y的价格再乘以一1。
015. 资本（Capital）资本是指用于生产、销售及商品和服务分配的设备、厂房、存货、原材料和其他非人力生产资源。
018. 基数效用(Cardinal utility）基数效用是指像个人的体重或身高那样在基数的意义上可以度量的效用（它意味着效用之间的差别，即边际效用，是有意义的）。
序数效用与它相反，它只在序数的层面上才有意义。
020. 科布一道格拉斯生产函数（Cobb-Douglas production function）科布一道格拉斯生产函数是指这样的生产函数Q=AL"IK"2 Mi3。
常见金融英语
常见金融英语
金融英语是指用于描述和交流财务和金融概念的英语词汇和短语。
在国际商务和金融领域，金融英语是一种重要的工具。
以下是一些常见的金融英语词汇：
1. Asset –资产
2. Liability –负债
3. Equity –权益
4. Revenue –收入
5. Cost –成本
6. Profit –利润
7. Interest –利息
8. Investment –投资
9. Capital –资本
10. Debt –债务
11. Bond –债券
12. Stock –股票
13. Mutual fund –共同基金
14. Exchange rate –汇率
15. Foreign exchange –外汇
16. Futures –期货
17. Options –期权
18. Hedge fund –对冲基金
19. Derivatives –衍生品
20. Credit rating –信用评级
掌握这些金融英语词汇可以帮助你更好地理解和交流金融领域的内容。
如果你希望进一步提升自己的金融英语水平，可以阅读相关书籍、参加培训课程，或者与专业人士进行交流和学习。
财经专业英语词汇大全
财经类词汇（A）A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Koreafor the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and document．申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税财经类词汇（B）B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方。
财经金融词汇大全(包含的全部词条11379个)
货币贬值中国人民银行纳税人保险公司贴现率存货印花税增值税通货紧缩无形资产资本利息资产负债表金融市场流动性注册会计师汇票商业票据优先股经济政策股票市场贴现内幕交易发行股票机构投资者负债投资银行投资收益经济周期投资组合二级市场股票价格财政赤字税基市场价格累进税率避税失业率代理人委托代征递延费用实施细则汇率办税员基点本票第一劝业银行受托人税收预测固定资产投资国际税收销售收入商业银行记账员法人应收账款公债通胀率差额承保范围货币市场信用卡货币流通投资决策付款凭证资本利得欧洲货币单位最高限价外汇储备普通股法国兴业银行特别提款权金融机构房地产投资交易税税种登记贴水资本市场定税遗产税投资项目纳税人名称游资资源分配保证金发票领购簿硬通货贷款利息闲置资金差价保付支票纳税人识别号中介机构股份制债务人中央银行扣缴税款租赁最后交易日黄金市场应计利息税收会计恒生指数保险业独立审计外汇市场国际收支纳税人编码跨国公司流动资金国际金融市场间接成本提货单完税证税收计划累进税投资顾问财政政策资金成本单据货币优惠利率责令限改闲置资产杠杆比率预缴税款现金管理投资计划价格水平国际金融中心银行存款防伪税控股息平价熊市保险业务外汇牌价资产清单币值分析师平仓发票管理制度留存收益中间业务套利按揭交货价发行价代征处私人银行专用收据标准成本冲销富士银行先进先出法钛金卡空白作废财务会计收购发票当事人信用条件内在价值债务清偿商业信用信贷风险持仓报价卖空巴西银行储蓄银行货物销售发票信用证跌势合并财务报表购票日期无证户等价交换投资基金验审子公司手续费审计报告市场份额验旧信用膨胀手工票交割单文书流转或有负债税种核定所有者权益税收保全发票缴销单位税额购买力会计年度收发存发票种类商业贷款告知处理报查支付凭证企业所得税法存款人出口信贷印章印模渣打银行欧洲债券征管水平外出经营国民银行银本位制残值退税申请往来收据发票保证金每股收益税收证明增值税发票纳税担保贸易融资流动比率储蓄内部回报率股利经纪人专用缴款书融通票据文书受理预算赤字走势偏软损益表审核权限限时办结单利管理会计营业日贷方余额卡特尔库房入库按揭贷款特殊纳税人票管中心税收完税证国际科热钱获利能力临时纳税人受理人内幕消息现金流入分销商边际分析个人投资包销起始号码费用税收转嫁保留盈余牌价发票代码停业申请合资企业征收效率现金流量表资本流入账面价值货物销售活期存款防洪费稽核数据停业通知书最低存款额回购税前弥补亏损发票工本费其他行业库房出库经济指标场外交易三和银行违法违章处理发票状态剪角征管效率现值牡丹卡太平洋卡财务费用偿债软货币国际债券合作银行征管系统金卡涨停板股本证券经济危机巴黎证券交易所申报率直接投资信托资本化国民收入纳税担保书库存现金向下调整浮动利率总投资文书登记商誉汇总申报增值税纳税人税控装置削价达起征点注销通知书价税合计日经指数利息税反馈单经济技术开发区向下趋势现金等价物收缴发票文印室发票入库金融界核准零散税收使用税率互助储蓄银行发行人一次性告知书注销户涉税案件季报表手工申报金融期货财务公司信贷危机交通银行十国集团罚款率征管处承兑收益质量收费收据临时契约财务专用章每本份数发票代开坏账申请代开价格上涨除权资本结构衍生产品定期存款发票管理办法资金流入金本位制净资产退税审批发票领购本短期债务信贷紧缩税款入库再贴现征收监控纳税评估长期资产精算师增值税普通发票纳税人状态数据比对销售退回督查组招标发行经济状况以票控税国际金融公司投资经理分户明细账官方汇率交叉稽核龙卡物价指数不景气竞争优势注销申请简易征收价税垃圾债券金融体系交易日本金生产成本剩余价值库存查询货币发行母公司上市公司预付款收盘价外汇核销单斩仓税收统计国际货币市场手写发票平均利润率可兑换货币发票库房年金税务处理投资回报率联名卡监控查询邮寄申报购票员延期申报所得税前扣除自印发票递延资产汇款正常填开终止号码白金卡停业信息未平仓合约货运税控流动负债系统风险实际收入税收系统库房结存发行费用税证号码征收环节分红分期付款领取通知书主营业务收入分类明细账信用评级国际贷款货币化纽约证券交易所信息补录信用债券执行文书强劲增长领票执行查询核定消费税纳税人套期保值收支凭证生产能力抵押银行平价发行开业登记董事会填开金额场内交易欧洲货币信用担保税收调整可转换债券贸易顺差主营业务成本委托贷款停业处理预算收入银行扣款静态分析政府债券本期收益率标书大幅下跌交货单税务申请双边贸易领购簿发票专用章石油美元审批人资本形成发票号码自查补报税收缴款书企业集团指数化组织机构代码证注销审批公司债券对冲税务公告担保品国库券内部融资宏观经济学盈利能力纳税申报剪角作废债券评级储备银行财务管理科国际金融税收强制执行市盈率普卡缴款单位净收益抵押贷款上市证券行使价入库查询巴克莱银行原始成本空仓发票领购防伪税控系统补仓定税清册中国银行配股亚洲开发银行农村信用社货币制度非正常户汇市实缴金额法币未分配利润同业拆借市场宏观经济政策办税大厅延期纳税经济增长率企业编码货币供应量公开市场除息预算级次债务融资定期贷款期初库存集中检查债权人税前列支财务风险货币政策证件发放资本外逃认购期权税务认定汇丰银行资源配置荷兰银行冻结里昂信贷银行政策法规科复利速动比率认股权证期货市场营业执照溢价发行买空管理费用申报征收复业登记辅币投资工具财务管理证券公司信贷市场法定代表人会计报表登记受理不确定性电话申报待批文书国际结算技术改造差别关税结算美式期权标准普尔公司外国债券共同基金资金充裕重复扣税流动资产征管信息免征增值税中国农业银行苏格兰皇家银行并股贴现公司历史成本通用查询银行承兑汇票发票库存辛迪加回报率道琼斯发票名称总需求新兴市场期货价格文书审批东海银行以旧换新催缴税款内部控制债务危机文书打印不予行政处罚财务杠杆废旧物资发票综合查询滞纳金加收率微观经济学领购资格到期日计量经济学收付实现制行政管理当局票面价值收益分配预收账款金融自由化供不应求速动资金打包贷款市场研究囤积居奇资助制度监管机构大通曼哈顿银行最佳投资组合全体股东融资计划表首中国概念股第一财经日报交易单位交货价格银行贷款大宗商品债券市场海外投资市场能力保险经纪总资产资金运用租赁会计发行价格筹资对外贸易消费者物价指数财务预算应计收入自动报价系统税前利润资产业务上市价格正常收益租金指数共同财产风险溢酬销货清单逆差代理商会计师行政罚款原始投资信贷管制银行承诺收购价格加工贸易现付成本追加保证金管理成本拆股产权市场存款账户流动资金比率息票利率行使期行业结构调整国际货币信贷银行长期国债受益人信托资产筹码付款交互核对银行系统战略决策备忘录仲裁个人财产专营标准普尔指数西南证券商业发票最终购买者优先认购权监事会银根紧缩政府担保看涨期权持有人疲软市场总收入业务收入买方市场销售收入预算期权费货币流通量利空保函保理业务价差金融市发行成本信托财产不动产投资备抵订单企业存款电子货币缴款第三市场商业折扣预期利润非银行金融机构保单最低认购额增发股票银行控股公司投资回报正常交易购回账户余额跌幅折价发行现金余额国际油价一揽子交易成交金额债务比率折旧基金换验证补录类销卡工程项目进出口银行资本预算德累斯顿银行贸易逆差公开喊价固定成本利率保证金贷款流转税每股账面价值实际支出现金流黑钱月薪保税证券市场周刊会计方法估值水平现货合约总价法会计期间停牌小股东估价计量金融衍生工具纵向兼并市场宽度暴升金融中介机构软着陆市场预期保费股东大会人寿保险东京银行关联企业现金价格现货贸易咨询公司集体企业批卡股票买卖负债合计基金管理公司费率利益冲突中信实业银行息票金融风险负债总额空白背书农业企业担保公司第五联宽限期接受信贷基金中国石化顶部绝对优势即期证券指数资本资产有限责任国家控股公司汇率调整动产掉期负债业务按揭利息银行信用额度最低面额销售战略认购率实盘大华银行到岸价德意志银行销售收入总额柜台交易交易定向增发付款条件人头税不公平竞争外商独资企业下跌利息支出城市信用社行政管理费用库藏股发放贷款最低保证金代理银行变动记录金边债券销售收入净额补足资产分类地方银行负面影响长期国库券金融公司价格变动证券交易委员会出口押汇竞争市场乘数效应铸币平价美国证券交易所共同担保人补贴消费信贷投资公司监护人已交货第一联安全边际账面净值第三季度有效期授信额度租购项目融资经营业绩剩余资产成本上升行政管理无记名债券税前收益拨回风险管理公开发售租赁权益财务年度项目中心保额补空正当持票人操纵市场金融体制平均指数淡仓银行本票影响不大建档资产管理现货加拿大元基金预算到期流向查询筹资成本出租人承担债务财务状况表组织结构图市场风险信汇委托书投标者评估师企业债券政策工具国际游资资产负债率年薪记名债券总价采购不容乐观辅导期美国国债质押还本招商银行交易单据套牢反对票金融服务完整性再投资开盘价利率掉期美洲银行固定资本销售收入分析收盘资本盈余名义资产注册费仓单银行机构项目筹资贷款对象每股股份有限公司网络估值消费品价格指数赎回基金租金收益国有企业建仓住友银行拨款浮动利率票据暴利进口配额实证分析通知存款成交量保单持有人少数股权融资方案股本结构市场指数主管部门政策性银行收购成本公开招标公众公司控股股东安全性公开认购市场潜力金融资产数据库优先债券贸易收支利润中心大幅上涨洗盘销售日记账挤兑纵向分析经理人补进房地产承诺费物物交换税收漏洞查封扣押融资租赁银行家赊销净值成本控制风险投资盗用抢帽子中国工商银行净余额资本公积金服务公司自留额追索权份额线下项目成本记录长期趋势最优配置私营公司挂牌各银行资产价值技术性反弹总行美国股票交易所总价撤销债券发行所有权证书折价出售无息贷款存款利率信托投资公司负债结构激增保证金交易拒付对市场非系统风险拆细投资额准货币所有权对冲者交易所基金收入设定价值内盘拨付高开证券化廉价股票行政裁定资金基础国际收支平衡表部门成本会计除净网银信用额度大幅度提高经营活动基准信用卡计划股票交易业务范围簿册住友信托银行短期存款第四季度总成本信汇资本利得税销售总收入自然垄断贷款人总额连续下跌全额还款认沽期权下探公开招股个体资金周转信用调查机构捐款恶性通货膨胀特许权使用费数量折扣债券折价资本总额日本兴业银行权责发生制直接销售抵消出票人次贷危机付款方式长城卡资产质量收购要约多头债券持有人认股权商品期货销售折扣综合收益出口配额赤字收盘价格租赁财产相关资产集友银行国务院澳元最优资本结构无担保债券资本账户参与者董事会主席报废净收入波幅第六联项目评估出资额非辅导期第二联交割日大豆期货递延存款准备金中国经济商品市场平均利润销售价格指数现金购买非常项目额外费用成本收益分析融资成本税后利润折现率股票转让期货合约承兑信用市场体系政府机构正式成员税务局赎回价格波动性大幅下调公开拍卖现汇交易经营者名义收益经济波动平均化经济萧条扬基债券提单租赁资产综合评级偿债基金意外利润向前滚进宏观调控违约风险财务压力上升经济年限黄金总库信贷评级信贷融通离岸基金消费开支认购权证交换支票汇兑应计负债长期资本放松银根东京证券交易所海外市场物价上涨重要指标三菱银行结算日多数股权增资信用贷款总产出外盘贸易盈余认沽权证短期利率注册资本看跌期权最终控股公司完全竞争标金补寄账单创新低价格波动月报收购股权银行挤兑单一价格下跌风险异常成本加速摊销租赁融资资产结构首席执行官补价芝加哥交易所杠杆作用股价上涨股票交易所监管委员会通知贷款审计师合并资产负债表实际资本市场利率医疗保险信息披露持票人实际成本永久债券最后贷款人制度银行挤提销售毛利跌停板加权指数董事长银行业务商品交易顾问最终结算价格资本成本清算人销售费用独资债券收益市场情绪跨国企业可用资产准备金对价联邦储备银行差异总体投资持续走低现金头寸税后收入经济发展承租人担保债券信贷额度债券基金债务契约利息所得税即期汇票财政部货币主义总负债信贷限额国债分支机构长江证券担保人销售预算南洋商业银行暴跌假账支柱产业法人股中信建投银行记录上海证券交易所卖压销售价格花旗银行负利息横向收购资产增值账龄分析会计收益率交易量本息开放经济失业保险巴黎国民银行供求关系第四联现汇汇率财务结构指定银行公益信托修订预算副行长利息率冻结资产合理库存资产总额再抵押基期停板折旧率主营业务卖方市场总供给风险分散主要业务成本中心横盘整理银行利率大中型企业最终结算发行量银行承兑增长速度轧空表头资信证明蓝筹股遗嘱信托年收益贷方传票外汇交易偿付偿付能力公平交易回档盘中目标公司创业资金操作员标准股票价格暴跌市价法转期急升收益率投资战略基价政府审计转账支票高利贷透明度华尔街口令卡金融深化自愿清算交易市场经营收入登记手续定性分析结清获利回吐利多定金维持利率不变进行尝试委员会中银卡综合指数购销价格倒挂信贷补贴自愿交回国有化销售收益率公司资产最优投资最低库存比价成员公司国际经验国际货币体系借款人市场占有率商品化外汇帐户金融危机经常项目外部审计信用评级机构销售合同加拿大皇家银行非现金资产自由浮动价格回升财政收入议付银行养老保险法定股本债务和解销售组合轻微下跌基本价值质量控制期权合约自动清盘投机资本合理收益实地审查配售上攻行情投资成本强制清算递延年金比利时联合银行中国证监会基金管理交割日期现金红利商业信用证受控公司贷款协议内部审计大萧条总经理投机者抵押资产掉期交易废止出资人净现值有价证券按揭抵押实际现金价值第三联附加费会计循环存单名义利率提供融资美股宏观经济形势中标者企业家金融债券管理风险股份回购风险资本系统性风险账面损失平衡预算优先权到期还款日农村信用合作社结构分析瑞士法郎正式上市组织目标期货交易所华侨银行折现现金流量现金帐户销售条件意向书易货贸易变现成交收益曲线佣金收入股票经纪人资产处置消费物价指数准入门槛股本按揭条件东方汇理银行三井银行中国进出口银行汇率波动速动资产国民生产净值经济过热养老基金筹集资本法定公积金横向分析市场机制基准利率窗口行业异常损耗实现委托书新华银行转让条款信用保证书折价证件号码投资分析价格指数批发商竞争能力转配股标准差公司代理人资本周转率获利投资风险复合增长率溢价市场波动净利润洗钱樱花银行组合成分持续增长单位信托基金蓝天法后进先出法净额结算银行资产评估管理银行仲裁委员会存贷款增值武士债券行使价格信用控制短期证券扣除权重股最低收益率交易规则最终风险信托公司增长潜力亿美元货币期货止付拨用可能出现套现资本开支专业银行杠杆收购贷款总额国际化贷款限制银行体系纽约期货交易所国有商业银行增长率补助金中国金融网回收期信贷能力外资银行租契零股滞胀减免增值税电汇风险溢价联邦储备局产权界定现金预算原油期货意外保险共同融资资本金信贷安排陈述申辩相关系数注册公司世界经济结算资金外国银行现货汇率中国建设银行利润最大化银行券财务报告票面值交叉持股国际信用固定费用资产清查现金交易资本支出决策分析经济顾问委员会复核倒填日期对敲年度财务报告资本项目交易商同业拆借不良贷款审计意见信贷评级机构外汇汇率取得控制权资助金除证直线折旧法引致需求负利率外国公司基金资产担保贷款组织细则项目评价理财产品支付利息预期值按揭人残余价值安全幅度概念股公司章程三角形现金回收率绩差索赔程序开发区作为买方稳定性禁止令手段高明云南白药到账最新信息核定信用额度投资理财工具运营管理强制性规则信贷协议一般信用证转换价格滞后时间银行客户可转债行业分析师井喷交易双方募集资金员工持股计划融通动力先锋统一公债风险投资商枪跳微利股加仓主要用于前期高点高管会议历史数据大成价值增长必须购买债券交易为依据运通卡国泰基金超过一半成功发行国际金融机构认购方式财务总监基本操作再投资收益率破产重组北京分行红页利好出尽是利空业绩预亏严重失实风险系数深圳迈瑞市场供求浦发银行这有助于来定义专业领域承销团协议外债中间业务收入准会员可转换公司债券繁琐手续我国国情受控外国公司广东发展银行抵押质押交易席位一片萧条协同发展招募说明书经纪账户获取资金宝钢股份管理框架毛差价获批抄底多头行情计息金额不明确金融控股公司外汇风险再创新高黑盒子得到世界公认上涨空间发行制度租借据国外媒体报道资本证券心理预期即可开户承购包销则表示升值压力普通股份历史新高具体组织工作管理有限公司价格发现个股行情全面收购仓位马钢认购期货管理实际商品进行注销养老保险金行权价达成交易新设合并所有者即买即付人民币贬值换手率波音公司巨大变革人民币汇率销户费技术形态并且使货物描述以获取霸王条款组织工作韩国产业银行买入期权仲裁规则努力改善债券宝提供支持私人投资严格按照时间跨度这笔钱反弹乏力转让给实战操作国际金融组织成本加成合同但限于中国民生银行买点西南财经大学现金市场易基策略成长信贷分析员参与凭证量能热销基金完全售空控制仓位成长性购买外汇赌彩量子基金防控工作服务合同风险因素贷出者投资参考汇出短线交易无担保债务日均交易额基本格局种子资金收费项目股价变动溢价摊销派出机构波谷新股申购主动表示分化如下内容固定资产管理平稳走势证券交易机制非公经济取决于投资银行家规模较大虚租书面答复自动再投资非税收入红塔证券股指安全钥匙最高买价买入价位银行安全推迟支付经纪业务收入连续盈利欧洲期权合计数据向社会发行万家基金寻求其他竞价市场泰达荷银效率封闭期共合网美国资本中国资本市场取得资金这一段时期具体运作储蓄卡市场询价鹏华中国社会团体协调一致买卖关系支付在线总体而言股票推荐发售股票较大风险信托条款成品油投资学舞弊行为就可以大致一样。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
财经类词汇翻译
一、财经类词汇1.扶贫工作poverty alleviation work2.海洋经济the marine economy3.主体功能区战略main functional regions4.区域协调发展balanced development between regions5.现代产业体系the modern industrial system6.产业核心竞争力the core competitiveness of industries7.社会主义现代化建设socialist modernization drive8.扩大内需战略the policy of boosting domestic demand9.农业现代化rural modernization10.综合国力comprehensive/overall national strength11.混合所有制经济the economic sector of mixed ownership12.大企业集团conglomerate13.保税区tax-free zone/ bonded area/ the low-tax14.做大经济蛋糕make the economic pie bigger15.裙带经济crony economy16.做假账falsified accounts17.预算外资金extra budgetary funds18.逃税tax evasion19.骗税tax fraud20.税务抵免tax credit21.焦土政策scorched-Earth plan22.金砖国家BRICS countries23.经济刺激方案economic stimulus bill24.经济封锁economic blockade25.经济复苏economic resurgence26.经济特区SEZ=special economic zone27.经济一体化economic integration28.直辖市municipality29.经贸摩擦economic and trade frictions30.会计电算化accounting computerization31.离岸价格free on board32.贸易顺差/逆差trade surplus/deficit33.市场疲软sluggish market34.市场准入market access35.试点计划pilot programme36.售后服务after-sale services37.人头税poll tax38.弹性预算discretionary budget39.通商口岸trading port40.限购property-purchasing limitations41.闲散基金scattered founds42.印花税stamp duty/tax43.消费税consumer price index44.中外合资企业Sino- foreign joint venture45.注册资本registered capital46.边际效益marginal benefit47.补偿贸易compensatory trade48.次区域合作sub-regional cooperation49.垂直贸易vertical trade50.非关税壁垒non-tariff trade barriers51.反倾销措施anti-dumping measures52.产粮大省granary province53.反倾销税countervailing duty54.服务外包service outsourcing55.风险投资venture capita/risk investment56.不锈钢stainless steel57.软实力和巧实力soft power and smart power58.品牌定位brand positioning59.清产核资asset and capital verification60.假冒伪劣商品counterfeit and substandard products61.农业特产税taxes on special agricultural products62.价格听证会public price hearings63.价格弹性price elasticity64.技术依托technical backstopping65.技术有偿转让transfer of technology with compensation66.灰色收入grey income67.灰色经济grey economy68.积压产品overstocked commodities69.回头客returned customer70.货币回笼withdrawl of currency from circulation71.货币留成制度currency retention scheme72.既得利益集团vested interest groups73.活期存款利率demand deposit interest rate74.上市公司listed companies75.货币操纵国currency manipulator二、缩略语1.香港廉政专员署ICAC=independent commission against corruption2.伦敦国际金融期货和期权交易所LIFFE=London International FinancialFutures and Options Exchange3.中国人民解放军PLA =People's Liberation Army4.国家航空航天局NASA=National Aeronautics and Space Administration5.欧洲安全与合作组织OSCE=Organization Security and Cooperation in Europe6.非营利性组织NPO=Not-for-Profit Organization7.国家物价局SACP=State Association of Community Prices8.英中了解协会SACU=Society for Anglo-Chinese Understanding。
160个常见的经济类词汇词组
active trade balance 贸易顺差adverse trade balance 贸易逆差aid援助allocation of funds 资金分配allotment 拨款allowance/grant/subsidy 补贴，补助金，津贴amortization 摊销，摊还，分期偿付annuity 年金article 物品，商品assigned 过户available capital 可用资产average income 平均收入balance of trade 交易平衡banknote/note/bill 钞票，名氏币bear卖空者，空头bearer cheque无记名支票bond债券borrower借方，借款人borrowing 借款break暴跌broker经济人buffer fund缓冲基金，平准基金bull买空者，多头business slump 生意萧条by-product 副产品capital goods 资本货物cash现金cash dividend现金配股cash transaction 现金交易change 零钱cheque/check 支票chequebook 支票簿，支票本circulating capital/working capital 流动资本concentration 集中consolidated debt 合并债务consumer goods 消费品convertibility 可兑换性cost成本，费用creditor债权人current-account holder/checking-account holder 支票账户debtor债务人，借方deficiency 亏损deflation通货紧缩demand and supply balance 供求平衡depreciation 减价，贬值devaluation （货币）贬值developing 发展中的discount贴现，折扣dividend股息，红禾domestic currency/local currency 本国货币drawing提款,提存dull盘整duty 税earnings 禾润，收益economic balance 经济平衡economic channels 经济渠道economic recovery 经济复原economic situation 经济形势economic stability 经济稳定economic takeoff 经济起飞economic trend 经济趋势economist 经济学家endorsement 背书；批注exchange rate 汇率,兑换率expenditure/outgoings 开支，支出fiscal year财政年度fixed assets 固定资产fixed costs 固定成本floating debt流动债务foreign exchange 外汇free exchange rates 自由汇兑市场funded debt固定债务，长期债务gold reserve 黄金储备gold standard 金本位gross income/gross earnings 总收入，总收益holding company 控股公司income gain 股利收入income tax 所得税income 收入，收益increase in value/appreciation 增值，升值infrastructure 基本建设input投入mortgage 抵押interest禾息investment trust 投资信托investment 投资，资产investor 投资人issue发行股票land tax地租，地价税lender债权人long term loan 长期贷款manufactured goods/finished goods 制成品，产成品maturity到期日,偿还日medium term loan 中期贷款money 货币net income纯收益，净收入，收益净额operating costs 生产费用，营业成本operating expenses 营业费用output产出，产量overhead costs 营业间接成本overheads杂项开支，间接成本overproduction 生产过乘Upar value股面价格，票面价格petrodollar 石油美元preference stock 优先股price index物价指数primary sector 初级成分producer生产者，制造者productive/producing 生产的productiveness 赢利J 性productivity 生产率profitability/profit earning capacity 利润率, 赢利率purchasing power/buying power 购买力quotation报价，牌价raising limit 涨停板rate of growth 增长rate of interest 利率raw material 原料raw product 初级产品ready money business/no credit given 现金交易, 概不赊欠ready money 现钱real estate 不动产，房地产redemption 偿还rediscount 再贴现reserve预备金，储备金retailer零售商revaluation 重估价saving储装，存款scarcity 短缺securities business 证券市场securities 有价证券self-financing 自筹经费semifinished goods 半成品share/common stock 普通股share股份，股票shareholder/stockholder 股东short term credit 短期信贷short term loan 短期贷款speculation 投机standard of living 生活标准stock company/stock brokerage firm 证券公司stock exchange corporation 证券交易所stock exchange 股票市场stock investment 股票投资stock-jobber股票经纪人supply供给，补给switch trade 转手交易tax exemption 免税taxation 征税，纳税taxation system 税制tax-free免税的taxpayer 纳税人to pay (in) cash 付现金transfer 转让，转账，过户transport costs 运输费用tycoon 巨头underdeveloped 不发达的value added tax 增值税wholesale dealer 批发商yield产量收益，收益率。
财经词汇
1. 出租车起步价flag down fare2. 法定准备金率required reserve ratio3. 实体经济real economy 虚拟经济fictitious economy4. 反盗版anti-piracy 知识产权intellectual property rights5. 出口退税tax rebates 人民币升值the yuan’s appreciation6. 信贷紧缩credit crunch 次贷危机subprime mortgage rate 最优惠贷款利率prime rate7. 翻盖手机flip/clamshell 滑盖手机slide phone 直板手机bar phone8. 经济适用房economically affordable house9. 安居工程housing project for low-income urban residents10 .住房保障制度housing security system11. 大宗交易系统block trading system 竞价交易系统bid trading system12. 暴利税windfall tax13. 整容手术cosmetic surgery (face –lifting)14. 双眼皮手术double eyelid operation 鼻子手术nose job15. 从紧的货币政策tight monetary policy16. 宽松的货币政策easy monetary policy17. 审慎的财政政策prudent fiscal policy18. 油价飙升oil prices surge19. 原油价飙升crude oil prices surge20. 石油输出国组织organization of the petroleum exporting countries(OPEC)21. 原油储备crude oil stockpiles22. 轻质原油light sweet crude23. 使人均GDP翻两番to quadruple per capita GDP24. 股权收购、股权投资stake purchase ; take stakes25. 世界巡演worldwide tour 复出巡演comeback tour26. 个体工商户self—employed people27. 房屋中介letting agent 保险经纪人insurance agent 地产经纪人estate agent28. 直销direct selling 传销pyramid selling29. 漫游费roaming fee 单向收费one -way charge 来电免费业务free incoming calls30. 吃回扣to take/receive/get kickback31. 洗钱money laundering32. 透支overdraft33. 股市牛年bullish year34. 上市子公司listed subsidiary35. 海关税收customs revenue36. 税收减免tax break37. 二流货的cut—rate38. 高端产品high end product39. 货币升值revaluation40. 跳槽job—popping41. 大片blockbuster42. 货币经纪人money broker43. 起征点cutoff point44. 暴发户；新贵upstart45. 养老保险endowment insurance46. 解雇金severance pay47. 勾销债款write off48. 高峰期peak season49. 职员总数headcount50. 买入股票buy into51. 出境游outbound travel52. 逃税tax evasion53. 公开募款initial public offering54. 新闻专线newswire55. 衰退downturn56. 由…推出bow out57. 便携式游戏机PSP58. 负有责任的accountable59. 精炼厂，炼油厂refinery60. 杀手hit man61. 官方证明书clearance62. 家禽流行病epizonntic63. 辞职；下台step down64. 门户网站portal65. 小轿车sedan66. 战略石油储备strategic petroleum reserve67. 半导体semiconductor68. 基准点，衡量标准benchmark69. 出口补贴export subsidy70. 对…不太重视play down71. 记账卡，签帐卡charge card72. 反托拉斯anti—trust73. 资产负债表balance sheet74. 最佳位置最佳时期sweet spot75. 货存，库存量inventory76. 集体诉讼class action77. 反倾销antidumping78. 不足，赤字，差额shortfall79. 美国联邦储备系统Federal Reserve80. 资本净值net worth81. 汇丰银行HSBC82. 国际货币基金组织IMF83. 财务欺诈accounting fraud84. 国际套利资本hot money。
财经英语词汇表详解
Aaccount n.账户缩写：a/c。
joint account 联名账户（3～5人，一般在夫妻、合伙人、贸易、买卖双方中使用）account day/date 结算日，交割日，清算日（也可表示为settlement/delivery day）accountant n.会计。
（美）注会：CPA=Certified Public Accountant）（英）特许会计师CA=Charted Accountant）across-the-board adj./adv. 全面（overall，general）例：an across-the-board price fallacquisition n. 收购merger：兼并M&A（Mergers and Acquisitions）：并购。
并购的三种形式：①控股：A+B=A+B（acquisition）；②吞并：A+B=A（merger）；③合并：A+B=C（consolidation，combination）advance ① n.预支，预付款② v.（工资、物价）上涨③ v./n. 放款after-tax 税后before-tax：税前aggregate adj.总计的；v. & n.总计aggregation：混业；segregation：分业amortize v.分期偿还。
(installment：n.分期付款)antidumping n.反倾销。
antidumping duty：反倾销税（关税一般用duty）。
反倾销手段：提高关税，控制进口，向对方倾销等anti-money laundering：反洗钱anti-inflation：反通胀anti-acquisition：反收购appreciate v.增值（常指货币）currency appreciation 货币升值appropriate v.拨款，挪用to appropriate government fund 挪用公款arbitrage n.套利（通过至少两个金融市场同一商品的价格、风险、汇率等不同来得利）。
常见金融词汇
常见金融词汇•相关推荐常见金融词汇许多人都觉得金融专业的英文词汇不好理解。
下面是小编为你整理了常见金融词汇，希望能帮助到您。
1、 big macs,big/large-cap stock,mega-issue 大盘股2、 offering,list 上市3、 bourse 证交所4、 corporate champion 龙头企业5、 Shanghai Exchange 上海证交所6、 pension fund 养老基金7、 mutual fund 共同基金8、 hedge mutual fund 对冲式共同基金9、 share 股票10、 valuation 股价11、 underwriter 保险商12、 government bond 政府债券13、 saving account 储蓄帐户14、 equity market 股市15、 shareholder 股东16、 delist 摘牌17、 mongey-loser 亏损企业18、 inventory 存货19、 traded company,trading enterprise 上市公司20、 stakeholder 利益相关者21、 transparency 透明度22、 Msnbc:Microsoft national broadcast 微软全国广播公司23、 market fundamentalist 市场经济基本规则24、 damage-contral machinery 安全顾问25、 efficient market 有效市场26、 intellectual property 知识产权27、 opportunistic practice 投机行为28、 WorldCom 世通公司29、 bribery 行贿30、 entrepreneur 企业家31、 cook the book 做假帐32、 regulatory system 监管体系33、 audit 审计34、 accounting firm 会计事务所35、 Great Depression 大萧条36、 portfolio 投资组合37、 money-market 短期资本市场38、 capitual-market 长期资本市场39、 volatility 波动40、 diversification 多元化41、 commodity 期货42、 real estate 房地产43、 option 期权44、 call option 看涨期权45、 put option 看跌期权46、 merger 并购47、 arbitrage 套利48、 Securities&Exchange Commission 〈美〉证券交易委员会49、 dollar standard 美元本位制50、 flight 贬值51、 budget 预算52、 deficit 赤字。
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常用财经词汇表
1.A share 甲类股份
2.abatement of tax 减税
3.absolute change 绝对数值变更
4.absolute expenditure 实际开支
5.absolute guideline figure 绝对准则数字
6.absolute interest 绝对权益
7.absolute order of discharge 绝对破产解除令
8.absolute profit margin 绝对利润幅度
9.absolute value 实值；绝对值
10.absolute vested interest 绝对既得权利
11.absorbed cost 已吸收成本；已分摊成本
12.absorpition 吸收；分摊；合并
13.absorpition rate 吸收率；摊配率；分摊率
14.accident insurance scheme 意外保险计划
15.accident year basis 意外年度基准
16.accommodation 通融；贷款
17.accommodation bill 通融票据；空头票据
18.accommodation party 汇票代发人
19.account balance 账户余额；账户结余
20.account book 账簿
21.account collected in advance 预收账款/预收款项
22.account current book 往来账簿
23.account of defaulter 拖欠账目。