财务专业英语词汇翻译

合集下载

财务用语中英文对照

财务用语中英文对照以下是一些常见的财务用语中英文对照：1. 资产 Asset2. 负债 Liability3. 所有者权益 Owner's Equity4. 收入 Revenue5. 费用 Expense6. 利润 Profit7. 资本资本公积 Capital Surplus8. 实收资本 Paid-in Capital9. 盈余公积 Surplus Reserve10. 本年利润 Profit for the Year11. 利润分配 Profit Distribution12. 应付账款 Accounts Payable13. 应收账款 Accounts Receivable14. 存货 Inventory15. 固定资产 Fixed Asset16. 无形资产 Intangible Asset17. 流动资产 Current Asset18. 流动负债 Current Liability19. 长期负债 Long-term Liability20. 所有者权益合计 Total Owner's Equity21. 主营业务收入 Main Business Revenue22. 其他业务收入 Other Business Revenue23. 投资收益 Investment Income24. 营业外收入 Non-operating Income25. 营业成本 Operating Cost26. 营业税金及附加 Tax and Additional Expense27. 期间费用 Periodic Expense28. 管理费用 Administrative Expense29. 销售费用 Sales Expense30. 财务费用 Financial Expense31. 所得税费用 Income Tax Expense32. 其他业务支出 Other Business Expense33. 营业外支出 Non-operating Expense34. 利润总额 Total Profit35. 净利润 Net Profit36. 未分配利润 Undistributed Profit37. 外币报表折算差额 Translation Adjustment of Foreign Currency Statements38. 关联方交易 Related Party Transaction39. 非货币性交易 Non-monetary Transaction40. 或有事项 Contingencies41. 债务重组 Debt Restructuring42. 会计政策变更 Accounting Policy Change43. 会计估计变更 Accounting Estimate Change44. 前期差错更正 Correction of Prior Period Errors。

会计专业术语中英文对照(大全)

会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 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 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign 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related parties1188 其它应收款other1189 坏帐准备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 存货跌价准备 allowance to reduce inventory to market 1221 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 processother2、基金及长期投资 funds and long-term investments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 funds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 investments1324 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 investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 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 equipmentmiscellaneous property, plant, and equipment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 depletionother 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 receivables1841 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 accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss express ed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。

投资英语词汇翻译_财务英语词汇

english汉语accrued interest应得利息all-ordinaries index所有普通股指数arbitrage套戥ask price买价asset-backed securities具资产保证的证券at-the-money刚到价automatic order matching and execution system自动对盘及成交系统basis point基点bear markets熊市bid price卖价bid-ask spread买卖差价blue chips蓝筹股bond债券book value账面值broker经纪brokerage fee经纪佣金bull markets牛市call option好仓期权/买入（认购）期权callable bonds可赎回债券capital gain资本增值capital markets资本市场central clearing and settlement system中央结算系统central money market units债务工具中央结算系统certificate of deposits存款证china concepts stock中国概念股closed-end闭端基金collateral抵押品commercial paper商业票据common stock普通股compound interest复息contract note成交单controlling shareholder控制股东convertible bond可换股债券corporate bond公司债券coupon票息coupon frequency派息次数coupon rate票面息率covered warrants备兑认股权证credit rating信用评级currency board货币发行局current yield现价息率custody of securities证券托管default risk不能收回本金的风险derivative call衍生认购（认沽）认股权证derivative instrument衍生产品direct business直接成交discount bond折扣债券diversification分散风险duration期限earnings收益earnings per share每股盈利earnings yield盈利率equity股本equity call warrants股本认购认股权证ex-dividend除息face value/ nominal value面值fixed rate bonds定息债券fixed-income securities定息证券floating rate bonds浮息债券fundamental analysis基本分析future value未来值future value of an annuity定期供款之未来值futures contract期货合约hang seng china enterprises index恒生香港中资企业指数hang seng index香港恒生指数hang seng london reference index恒生伦敦参考指数hedge对冲hong kong inter-bank offered rate香港银行同业拆息hong kong monetary authority香港金融管理局hong kong securities clearing company ltd.香港中央结算有限公司h-share股hsi futures contract恒生指数期货合约income收入index fund指数基金initial public offering首次公开招股inside information内幕消息insider trading内幕交易intrinsic value内在价值investment投资investment adviser投资顾问ipo price首次公开招股价junk bond垃圾债券leverage ratio杠杆比率limit order限价指示limited company有限公司liquidity变现能力listing挂牌listing date上市日期margin call补仓market capitalisation市价总值market maker庄家market order市场指示money market货币市场mutual fund互惠基金net asset value资产净值offer for sale公开发售offer for subscription公开认购open offer公开供股open-end开放基金option期权oversubscribed超额认购par bond平价债券par value票面值perpetual bonds永久债券placing配售portfolio投资组合preference shares优先股premium溢价（认股证）premium bond溢价债券present value现时值present value of an annuity定期供款之现时值price/earnings ratio市盈率privatisation私有化professional conduct regulations专业操守规例prospectus招股书put option淡仓期权/卖出（认沽）期权rate of return收期率real interest rate实质利率red chip红筹股redemption value赎回价值reinvestment value再投资利率relative strength index/rsi相对强弱指数repurchase agreement回购协议resistance level阻力价位return回报rights issue供股发行risk-averse, risk-neutral, risk-taking风险厌恶，风险中立，追求风险securities and futures commission证券及期货事务监察委员会securities dealers´ representatives证券交易商sehk联交所senior bond优先债券settlement结算short hedge空头对冲short position空仓short selling抛空/沽空speculation投机stock splits股票分拆subordinated bond后偿债券substantial shareholder大股东support level支持价位technical analysis技术分析the stock exchange of hong kong ltd.香港联合交易所有限公司time horizon投资期trading hours of sehk联合交易所的交易时间trading rules交易规则trust deed信托契约underlying security认股权证相关的股份unified exchange compensation fund scheme联合交易所赔偿基金valuation估价warrant认股权证window dressing粉饰橱窗yield盈利率yield to maturity到期孳息率zero coupon bond无息债券。

财经英语词汇翻译(M)

财经英语词汇翻译(M)财经英语词汇翻译(M)财经英语词汇翻译(M)m1 m1 〔货币供应量〕m1, hk$ 港元m1m2 m2 〔货币供应量〕m2, hk$ 港元m2m3 m3 〔货币供应量〕m3, hk$ 港元m3maastricht treaty 《马城条约》macao pataca 澳门元machinery and equipment 机器及设备macro analysis section 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 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 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 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 development divisionmarket 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 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 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 市场情绪市场发展处〔香港金融管理局〕market services group 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 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 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 会员事务委员会〔香港期货交易所有限公司〕membership and rules committee 会籍及则例委员会〔香港期货交易所有限公司〕membership committee 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 《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 《监管合作备忘录》memorandum of satisfaction 清偿备忘录memorandum of understandingsecurities 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 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 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 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 货币政策及市场部〔香港金融管理局〕monetary policy division 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 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 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 《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 摩根士丹利资本国际中国指数morgan stanley capital international 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 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 相互权利财经英语词汇翻译(M) 相关内容:。

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。

财经英语词汇翻译(S1)

财经英语词汇翻译(S1)财经英语词汇翻译(S1)财经英语词汇翻译(S1)safe custody business 保管业务safe custody fee 保管费safe deposit box rental received 保管箱租项收入safeguarding assets 保障资产safety factor 安全系数safety margin of profitability 盈利能力的安全界限sakura bank, limited 樱花银行salaried employee 受薪雇员salaried office 受薪职位salaries tax 薪俸税salaries tax assessment 薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税salaries tax payer 缴交薪俸税人士salaries tax return 薪俸税报税表salaries tax threshold 薪俸税的免缴税入息额salary 薪金；薪俸salary adjustment 薪金调整salary earner 受薪人士salary rate index 薪金率指数salary statement 薪俸结算书sale and purchase agreement 买卖协议sale by auction 拍卖sale by private treaty 以私人协约形式售卖sale by public auction 公开拍卖sale by tender 招标出售sale of assets 售卖资产sale proceeds 售卖得益；销售收入sales account 销货帐sales commission 销售佣金sales counter 销售柜台sales price index 销售价格指数sales tax 销售税sampling frame 抽样范围sampling theory 抽样理论samurai bond 武士债券；外国日元债券sanction 认许；制裁sanwa bank, limited 三和银行sanwa international finance limited 三和国际财务有限公司satisfaction 清偿savings 储蓄；节省款项；节省开支额savings account 储蓄账户savings deposit 储蓄存款savings rate 储蓄率；储蓄存款利率scale of brokerages 经纪佣金收费表scale of fees 收费率；收费表schedule 清单；一览表；细目单；附表schedule of charges 费用表schedule of dealing 交易清单schedule of property 财产清单schedule of proportion 比例表schedule of rates 标准收费表scheme of arrangement 债务偿还安排scheme of control 管制计划scheme of control agreement 《管制计划协议》schengen agreement 《神根协议》schroders asia limited 宝源亚洲有限公司scrip 临时股票scrip dividend 以股代息scrip dividend scheme 以股代息计划scrip issue 红股发行scripless dealing of shares 无单股份交易seanza forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织search fee 查册费seasonal adjustment 季节性调整seasonal deficit 季节性赤字seasonal fluctuation 季节性波动seasoned securities 优质证券；价格稳定的证券second and third liner 二三线股second board 第二板市场second calculation 第二计算法second line stock 二线股票second mortgage 第二按揭；第二抵押权second participant 第二参与者second quarter economic report 19xx 《一九ｘｘ年第二季经济报告》secondary insider 次要的内幕人士secondary listing 第二上市secondary market 二级市场；次级市场；第二市场secondary mortgage market 第二按揭市场secondary production 第二级生产；第二产业secretary for economic services 经济局局长secretary for financial services 财经事务局局长secretary for the treasury 库务局局长sectional group 个别利益集团sector 界别；行业；机构sectorial index 分类指数secular trend 长期趋势secure 担保；抵押secured bond 有担保债券secured creditor 有抵押债权人secured loan 担保贷款；有抵押贷款securing debenture 担保债权证securities 证券securities advisory council 证券事务咨询委员会securities analyst 证券分析员securities and exchange commission 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕securities and futures appeals panel 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕securities and futures commission 证券及期货事务监察委员会〔证监会〕securities and investment board 证券及投资管理局〔英国〕securities borrowing 证券借用securities business 证券买卖业务securities commission 证券事务监察委员会〔现称证券及期货事务监察委员会〕securities compensation fund 证券赔偿基金securities compensation fund committee 证券赔偿基金委员会〔证券及期货事务监察委员会〕securities dealer 证券交易商securities dealers' deposit fund 证券交易商按金基金securities exchange of thailand 泰国证券交易所securities for money 贷款抵押物securities foundation 证券业培训基金securities institute of australia 澳大利亚证券学会securities introducing broker 证券介绍经纪securities investment adviser 证券投资顾问securities journal, the 《证券月刊》securities law 《证券法》securities lending 证券借贷securities market 证券市场securities officer 证券主任securities payable to bearer 须付款予持有人的证券securities register system 证券登记系统securities review committee 证券业检讨委员会securities review committee report 《证券业检讨委员会报告书》securities section 证券组〔财经事务局〕securities underwriter 证券包销商securitization of debt 债务证券化security 抵押品；保证金；保证security account 保付户口security by bond 担保契据形式的保证security features 防伪特色〔银行纸币〕security for note issue 发行纸币的保证物security instrument 保证文书security interest 担保权益security to the payment of money 付款保证seed capital 种子资本segregated account 独立账户；独立户口segregated trust account 独立信托账户sehk options clearing house limited 联交所期权结算所有限公司sehk traded option 在联交所买卖的期权seizure 检取；扣押selective allowance 选择性免税额selective marketing basis 选择性销售方式selective tender 选择性投标；选择性招标self-assessment 自我评税self-clearing member 自行结算会员〔香港联合交易所有限公司〕self-correcting mechanism 自动调节机制self-financing 财政自给；自筹资金self-liquidating project 自动还本工程self-regulation 自律；自行规管；自行监管sell 卖出sell off 抛售；沽盘sell order 卖盘sell short 卖空；沽空；抛空seller's price 卖价；卖方价格selling dealer 卖方交易商selling hedge 沽空对冲selling pressure 沽售压力selling price 售价senior securities 优先证券seoulbank 汉城信托银行separate assessment 夫妇分别评税separate client account 独立客户帐目separate debt 独有的债项；各别的债项separate estate 各别产业separate estates account 各别产业的帐目separate instrument 独立文书separate listing 独立上市separate property 各别的财产separate share trading account 独立股票交易账户separate taxation for married couples 夫妇分开评税sequestration 暂押；扣押serial bond 分期还本债券series of transactions 连串交易service-led economy 以服务业为主导的经济set-off 抵销；对销set-off and transfer report 比对转帐报告set-off of the property tax 豁免物业税settled property 预先分配的财产settlement 交收；结算；交割；清偿；授产安排settlement backlog 积压交收settlement bank 结算银行settlement cap 交收限价settlement date 交收日期settlement of debts 清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period 交收期限；结算期settlement price 结算价格；平仓价格settlement risk 结算风险；交收风险settlement system 交收制度；结算系统settlor 财产授予人seven-year exchange fund note 七年期外汇基金债券sewage services trading fund 污水处理服务营运基金shacom finance limited 上商财务有限公司shadow director 影子董事；幕后董事shanghai commercial bank ltd. 上海商业银行shanghai securities central clearing and registration corporation 上海证券中央登记结算公司shanghai stock exchange 上海证券交易所share 股份；股票；份额share beneficially owned 实益股份；实益拥有股份share capital 股本share certificate 股票share dealing 股票交易；股票买卖share in issue 已发行股份；已发行股票share investment 股份投资share margin lending “按仓”贷款share market 股票市场share of a business 生意股份share of mutual fund 互惠基金股份share of profit 利润份额share on local register 当地登记册所载的股份share option 股票期权；认股权；股份认购权share pending listing 等候上市股份share premium account 股份溢价账户share price 股票价格share registrar 股票过户登记处；过户处；股份登记员share repurchase 股份购回；股份回购share rights 股权share split 股份拆细；拆股share transfer 股票过户share warrant 认股权证share warrant to bearer 不记名认股权证shareholder 股东shareholders' fund 股东资金shareholding 持有股份sharp increase 急剧上升；暴升；飞涨shell company 空壳公司shell reactivation “借壳”上市；“买壳”上市；空壳公司重新活动shenzhen foreign exchange trading centre 深圳外汇交易中心shenzhen securities registration company limited 深圳证券登记公司shenzhen stock exchange 深圳证券交易所shinhan finance limited 新韩金融有限公司shizuoka bank, ltd. 静冈银行short 空头；空仓；淡仓；卖空；超卖short call 认购期权淡仓short covering 补仓；补空仓；空头补进short futures contract 淡仓期货合约short notice 短期通知书short notice and time deposit 短期通知及定期存款short of liquidity 资金紧绌short position 空仓；淡仓；空头；短盘short sell securities 卖空证券short selling 卖空；沽空；抛空short selling system 证券沽空制度short-dated securities 短期证券shortfall 差额；不足之数shortfall in expenditure 实际开支低于原来预算short-term deposit 短期存款short-term indicator of economic condition 短期经济指标short-term interest rate 短期利率short-term paper 短期票据short-term rating 短期评级shroff account number 收款账号siam commercial bank public company limited 汇商银行significant shareholder 持有大量股票的股东；重要股东silent partner 只拥有股权而不参与业务的合伙人；隐名合伙人silver 银silver currency 银制流通货币silver standard 银本位；银本位制simple guide to bankruptcy, a 《破产案简介》simple guide to compulsory winding-up of companies, a 《强制公司清盘案简介》simple interest 单利；以单息计算的利息simple portfolio 简单的投资组合simultaneous econometric model 联立计量经济模式simultaneous equation model 联立方程模式sin hua bank limited 新华银行sin hua finance company limited 新华财务有限公司singapore dollar 新加坡元singapore international monetary exchange 新加坡国际金融交易所singapore stock exchange 新加坡证券交易所singapore strait times index 《新加坡海峡时报》指数single assessment 单一评税single entry system 单式簿记制度single equation model 单方程模式single fund 单一基金single market, the 单一市场〔欧洲〕single parent allowance 单亲免税额single premium 整付保费single premium policy 整付保费保单single tender 单一投标sinking fund 偿债基金size criterion 资产限额准则〔银行业〕size of issue 发行量size of the economy 经济规模slacken 放缓；呆滞slow down 减慢；放缓；退减slow trading 交投呆滞sluggish 市势疲弱；市况呆滞sluggish turnover 交投呆滞slump 急跌；下挫small and medium enterprise 中小型企业small and medium enterprises committee 中小型企业委员会small bankruptcy 小额破产案small business 小型企业small claims tribunal 小额钱债审裁处small claims tribunal suitors fund account 小额钱债审裁处诉讼人储存金账户small depositor 小额存户small economy 小规模经济体系small estate 小额遗产smart card 智能卡；聪明卡snake 蛇形浮动；蛇形浮动汇率制soaring market 旺市；好市；暴涨的市况social security assistance index of prices 社会保障援助价格指数social welfare expenditure 社会福利开支societe de compensation des marches conditionels 巴黎期权市场结算所societe generale 法国兴业银行societe generale asia limited 法国兴业亚洲有限公司society of actuaries of the united states of america 美国精算师公会society of chinese accountants and auditors 华人会计师公会society of worldwide interbank financial telecommunication 环球银行财务电讯协会socio-economic infrastructure 社会经济基础建设soft currency 软货币；弱势货币soft dollar practice 收取非金钱利益的做法soft market 市况疲软sole executor 唯一的遗嘱执行人sole proprietor 独资经营者sole proprietorship 独资经营sole trustee 单一受托人soliciting business 招揽生意solid growth 稳健增长solvency 偿债能力；偿付能力solvency fund 无偿付能力赔偿基金source of additional revenue 额外收入。

会计专业词汇英语翻译

会计专业词汇英语翻译政治风险 political risk再开票中心 re-invoicing center现代管理会计专门方法special methods of modern management accounting现代管理会计 modern management accounting提前与延期支付 leads and lags特许权使用管理费 fees and royalties跨国资本成本的计算 the cost of capital for foreign investments 跨国运转资本会计 multinational working capital management 跨国经营企业业绩评价 multinational performance evaluation 经济风险管理 managing economic exposure交易风险管理 managing transaction exposure换算风险管理 managing translation exposure国际投资决策会计 foreign project appraisal国际投资决策会计 foreign project appraisal国际存货管理 international inventory management股利转移 dividend remittances公司内部贷款 inter-company loans冻结资金转移 repatriating blocked funds冻结资金保值 maintaining the value of blocked funds调整后的净现值 adjusted net present value配比原则 matching旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises民航运输企业会计 accounting of civil aviation transportation enterprises企业会计 business accounting商品流通企业会计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计 accounting of agricultural enterprises实现原则 realization principle历史成本原则 principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表 all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益 owners equity所有者权益 owners equity实质量于形式 substance over form修正性惯例 principle of exceptions信息系统论 information system perspective相关性原则 relevance微观会计 micro-accounting客观性原则 objectivity可比性原则 comparability谨慎性原则 prudence金融企业会计 accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises建设单位会计 accounting of construction units记账本位币 recording currency计量属性 measurement attributes及时性原则 timeliness货币计量 monetary measurement会计准则 accounting standards会计主体 accounting entity会计职业道德 accounting professional ethics会计职能 functions of accounting会计预测 accounting forecasting会计要素 accounting elements会计研究 accounting research会计学科体系 accounting science system会计学 accounting会计信息 accounting information会计任务 targets of accounting activities会计人员 accounting personnel会计确认 accounting recognition会计目标 accounting objective会计理论结构 theoretical structure of accounting 会计理论 accounting theory会计控制 accounting control会计决策 accounting decision making会计监督 accounting supervision会计假设 accounting assumption会计记录 accounting records会计计量 accounting measurement会计机构 accounting department会计环境 accounting environment会计核算 financial accounting会计管理体制 system of accounting administration 会计分期 accounting periods会计对象 accounting object会计等式 accounting equation会计本质 nature of accounting会计报表 accounting statements宏观会计 macro-accounting会计 accounting汇总报表 combination statements划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure合并报表 consolidated financial statements管理活动论 management activities perspective管理会计 management accounting管理工具论 management tool perspective股份制企业会计 accounting of stock companies公认会计原则 generally accepted accounting principle, gaap 公共会计 public accounting工业会计 accounting of industrial enterprises个别报表 individual statements高新技术企业会计 accounting of high technology enterprises 负债 liability费用 expense反馈价值 feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises对外报表 external statements对内报表 internal statements一致性原则 consistency艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post and telecommunication enterprises预测价值 forecast value真实与公允 true and fair view持续经营 going concern成本报表 cost statement财务会计原则 financial accounting principles财务会计概念框架 financial accounting conceptual framework 财务会计 financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原则 materiality专用报表 special purpose financial statements资产 assets资金 funds资金运动 funds movement财务报告 financial report财务报表要素 elements of financial statements财务报表 financial statements币值稳定假设 constant-dollar assumption保险企业会计 accounting of insurance companies收入的确认 recognition of revenue公司债券发行价格 corporate bond issuing price固定资产折旧 depreciation of fixed assets可转换债券 convertible bonds公司债券利息摊销加速折旧法 accelerated depreciation methods营业外收支净额公司债券利率 interest rate on debenture应收账款出借 assignment of accounts receivable无担保债券 debenture bonds后进先出法 last-in, first-out, lifo其他货币资金应付票据贴现 discount on notes payable先进先出去 first-in, first-out缩写fifo在发建工程 constructions in process固定资产更换与改良 improvements and replacements of fixedassets实地盘存制 periodic inventory system收益总括观点 all-inclusive concept of income损益表法可变现净值法 net realizable value应付福利费基本业务利润固定资产扩建 additions of fixed assets应收账款出售 sale or factoring of accounts receivable 或有负债 contingent liability销货退回与折让 sales returns and allowances零售价格法 retail method现金折扣 cash discount特定履行法其他业务利润公司债券 bonds payable销售法 sale method应付票据 notes payable认股权 stock rights固定资产修理 repairs and maintenance of fixed assets 有担保债券 mortgage bonds销售费用 selling expenses应付股利 dividends payable应收票据 notes receivable无形资产 intangible assets收款法 collection method所得税 income tax流动负债 current liabilities生产法 production method计划成本核算废弃和生置法 retirement and replacement method 盘存法 inventory method流动资产 current assets购货折扣 purchases discounts商誉 goodwill应收账款 accounts receivable投资收益 investment income营业利润 operating income预提费用股本 capital stock公司债券偿还 redemption of bonds坏账 bad debts固定资产重估价 revaluations of fixed assets银行存款 cash in bank固定资产 fixed assets利润总额利益分配 profit distribution应计费用 accrued expense商标权 trademarks and trade names全部履行法净利润 net income应付利润 profit payable未分配利润收益债券 income bonds货币资金利息资本化 capitalization of interests公益金工程物资预付账款 advance to supplier其他应收款 other receivables现金 cash预收账款公司债券发行 corporate bond floatation应付工资 wages payable实收资本 paid-in capital盈余公积 surplus reserves管理费用土地使用权股利 dividend应交税金 taxes payable负商誉 negative goodwill费用的确认 recognition of expense短期投资 temporary investment短期借款 short-term loans递延资产 deferred charges低值易耗品当期经营观点 current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响 effects of inventory errors折旧[旧]折旧方法 depreciation method折旧率 depreciation rate支出 payment直线法 straight-line职工福利基金 welfare fund专项拨款【旧】专利权 patents住房基金 housing fund重置成本法 replacement costing专项物资[旧]专项资产【旧】专有技术 know-how专营权 franchises资本公积 capital reserves资产负债表 balance sheet资金占用和资金来源[旧]自然资源 natural resources存货 inventory车间经费【旧】偿债基金 sinking fund长期应付款 long-term payables长期投资 long-term investments长期借款 long-term loans长期负债 long-term liability of long-term debt财务费用 financing expenses拨定留存收益 appropriated retained earnings标准成本法 standard costing变动成本法 variable costing比例履行法包装物版权 copyrights汇总原始凭证 cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers工作底稿 working paper复式记账凭证 multiple account titles voucher复式记账法 double entry bookkeeping复合分录 compound entry划线更正法 correction by drawing a straight ling汇总原始凭证 cumulative source document会计凭证 accounting documents会计科目表 chart of accounts会计科目 account title红字更正法 correction by using red ink会计核算形式 bookkeeping procedures过账 posting会计分录 accounting entry会计循环 accounting cycle会计账簿 book of accounts活页式账簿 loose-leaf book集合分配账户 clearing accounts计价对比账户 matching accounts记账方法 bookkeeping methods记账规则 recording rules记账凭证 voucher记账凭证核算形式 bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录 simple entry结算账户 settlement accounts结账 closing account结账分录 closing entry借贷记账法 debit-credit bookkeeping局部清查 partial check卡片式账簿 card book跨期摊提账户 inter-period allocation accounts累计凭证 multiple-record document联合账簿 compound book明细分类账簿 subsidiary ledger明细分类账户 subsidiary account盘存账存 inventory accounts平行登记 parallel recording全面清查 complete check日记总账 combined journal and ledger日记总账核算形式 bookkeeping procedure using summarized journal三式记账法 triple-entry bookkeeping实账户 real accounts试算表 trial balance试算平衡 trial balancing收付记账法 receipts-payment bookkeeping收款凭证 receipt voucher损益表账户 income statement accounts通用记账凭证 general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证 source document from outside现金日记账 cash journal虚账户 nominal accounts序时账簿 book of chronological entry一次凭证 single-record document银行存款日记账 deposit journal永续盘存制 perpetual inventory system原始凭证 source document暂记账户 suspense accounts增减记账法 increase-decrease bookkeeping债权结算账户 accounts for settlement of claim债权债务结算账户 accounts for settlement of claim and debt 债务结算账户 accounts for settlement of debt账户 account账户编号 account number账户对应关系 debit-credit relationship账项调整 adjustment of account专用记账凭证 special-purpose voucher转回分录 reversing entry资金来源账户 accounts of sources of funds资产负债账户 balance sheet accounts转账凭证 transfer voucher资金运用账户 accounts of applications of funds自制原始凭证 internal source document总分类账簿 general ledger总分类账户 general account附加账户 adjunct accounts付款凭证 payment voucher分类账簿 ledger多栏式日记账核算形式bookkeeping procedure using columnar journal对账 checking对应账户 corresponding accounts定期清查 periodic checking method定期盘存制 periodic inventory system订本式账簿 bound book调整账户 adjustment accounts调整分录 adjusting journal entry单式记账凭证 single account title voucher单式记账法 single-entry bookkeeping从属账户 secondary accounts成本计算账户 costing accounts财产清查 physical inventory簿记 bookkeeping不定期清查 non-periodic checking method 补充登记法 correction by extra recording表外账户 off-balance sheet accounts备抵账户 provision accounts备抵附加账户 provision and adjunct accounts 备查账簿 memorandum。

会计英语术语中英文对照

会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。

对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。

本文将为您提供一些常见的会计英语术语及其中英文对照。

1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。

财经英语词汇翻译（E）

财经英语词汇翻译(E)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 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 东亚经济分析组〔财经事务局〕east asian stock exchange conference 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 经济分析部〔财经事务局〕economic and monetary union 经济和货币联盟〔欧洲联盟〕economic and social commission for asia and the pacific 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 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 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55 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 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 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 servicessuspense account机电工程署车辆维修暂记帐electrical and mechanical services department workshop services suspenseaccount 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 电子传递股市信息服务56 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 “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 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57 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 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 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 revenueaccount58 《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 revenueaccount 《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 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 欧洲共同体european council 欧洲理事会european currency unit 欧洲货币单位european development fund 欧洲发展基金european economic community 欧洲经济共同体〔欧共体〕european futures clearing corporation b.v. 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 欧洲货币体系european monetary union 欧洲货币联盟european options clearing corporation holding b.v. 欧洲期权结算控股有限公司〔阿姆斯特丹〕european options exchange 欧洲期权交易所〔阿姆斯特丹〕european social fund 欧洲社会基金european union 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 除净ex coupon 无息票59 ex dividend 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 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 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exchange fund bills programme 外汇基金票据计划exchange fund debt certificate 外汇基金债务证明书exchange fund debt instrument 外汇基金债务票据exchange fund guarantee scheme 外汇基金保证计划exchange fund investment limited 外汇基金投资有限公司exchange fund note 外汇基金债券exchange fund notes programme 外汇基金债券计划exchange gain 汇兑增益exchange loss 汇兑损失exchange market 外汇市场；汇兑市场exchange member 交易所会员exchange memo 兑换水单exchange position 外汇头寸exchange premium 外汇升水；汇兑溢价exchange quotation 外汇行情exchange rate 汇率exchange rate contract 汇率合约60 exchange rate fluctuation 汇率波动exchange rate index 汇率指数exchange rate mechanism 汇率机制exchange rate movement 汇率变动exchange risk 外汇风险exchange surcharge 汇兑附加费；汇兑附加税exchange transaction 兑换交易exchange value 汇兑价值；交换价值exchange value of the hong kong dollar 港元汇价exchange-based short selling activity 经交易所进行的卖空活动exchange-traded derivative 在交易所买卖的衍生产品excise duty 消费税excluded property 除外财产excluded reserve 除外储备exclusive of rates 不包括差饷exclusive right 专有权；独有权exclusivity 专营权executive board of international monetary fund 国际货币基金组织执行董事会executive committee 执行委员会〔香港期货交易所有限公司〕；常务委员会〔香港联合交易所有限公司〕executive director 执行董事；执行理事executive director (banking policy) of hong kong monetary authority香港金融管理局助理总裁（银行政策）executive director (banking supervision) of hong kong monetary authority香港金融管理局助理总裁（银行监理）executive director (external) of hong kong monetary authority香港金融管理局助理总裁（外事经研）executive director (monetary policy and markets) of hong kong monetaryauthority 香港金融管理局助理总裁（货币政策及市场）executive director of securities and futures commission 证券及期货事务监察委员会执行董事executive director (reserves management) of hong kong monetary authority香港金融管理局助理总裁（储备管理）executor 遗嘱执行人executor of small estates 小额遗产的遗嘱执行人exempt dealer 获豁免交易商exempt from tax 获豁免缴税exempt investment adviser 获豁免投资顾问exempt person 获豁免的人exempt sum 豁免款项exempted institution 获豁免机构exempted loan 受豁免的贷款exemption 豁免exemption certificate 豁免证明书exemption clause 免责条款；豁免条款exemption from estate duty 豁免遗产税exemption from property tax 豁免物业税exemption from rates 豁免差饷exemption from salaries tax order 豁免薪俸税令exemption from stamp duty 免缴印花税exercise period 行使期exercise price 行使价格existing controller 现有控权人existing licence 现行有效的牌照existing loan 现有贷款expectancy of value 预期值expenditure 支出；开支；费用expenditure approach 支出计算法；开支计算法expenditure baseline 开支基线expenditure commitment 开支承担expenditure component 开支项目expenditure for the services of the government 政府服务开支expenditure guideline 开支指引expenditure on scientific research 科学研究开支expenditure on the gross domestic product 本地生产总值开支expenditure outturn 开支结算expenditure pattern 开支模式；消费模式expenditure range 开支范围；开支幅度expenditure summaries 《开支摘要》expenditure survey 消费统计调查expenditure-based gross domestic product 以开支为计算基础的本地生产总值expenditure-based gross domestic product estimate 以开支为计算基础的本地生产总值估计数字expense 费用；支出；开支expense disbursement 开支支出expense loss 开支亏损export credit 出口信贷export earnings 出口收益export financing 出口融资；出口信贷财务export licence 出口许可证；出口证export market development programme 出口市场拓展计划export of goods and services 货物及服务出口export performance 出口业绩export value 出口货值exporter of services 服务出口地export-led 由出口带动export-oriented 出口为主；出口导向exposure 承受风险；收支差〔外汇〕expressed in hong kong dollar 以港元计算external assets 对外资产external auditor 外聘核数师；外聘审计师external claim 对外债权external commercial relations 对外贸易关系external competitiveness 对外竞争力external department 外事经研部〔香港金融管理局〕external equilibrium 对外均衡external fund manager 外聘投资经理〔外汇基金〕external investor 外来投资者external liabilities and claims 对外负债和债权external managers division 外聘投资经理处〔香港金融管理局〕external price competitiveness 对外贸易价格竞争能力external relations division 对外关系处〔香港金融管理局〕external sovereign debt 对外国债external trade 对外贸易externally oriented economy 以外贸为主的经济；倚赖对外贸易的经济extinguishment allowance 结业津贴extortionate stipulation 敲诈性的规定extra allowance 额外津贴extra statutory concession 法外宽减extraordinary item 非经常项目；特殊帐项extrapolation 外推法extrinsic value 外在价值；非固有价值。

财经英语词汇翻译(B)

财经英语词汇翻译(B)财经英语词汇翻译(B)财经英语词汇翻译(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 《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 amp; 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 《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 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 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 银行政策部〔香港金融管理局〕banking policy division 银行政策处〔香港金融管理局〕banking supervision department 银行监理部〔香港金融管理局〕banking supervision division 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 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 提单bill of sale 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 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 税务上诉委员会board of trade clearing corporation 交易所结算公司〔芝加哥〕board of treasury 库务管理委员会board trading 上板式买卖boci capital limited 中银国际融资有限公司body corporate 法团；法人团体bogor declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in hong kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点bretton woods agreement 《布雷顿森林协定》bretton woods system 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行brokers' fidelity insurance claims sub-committee 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕brokers' fidelity insurance scheme 经纪忠诚保险计划〔忠诚保险计划〕broker's firm 经纪行broker's representative 经纪代表brought to credit 入帐brussels stock exchange 布鲁塞尔证券交易所brussels tariff nomenclature 《布鲁塞尔税则分类目录》bucketing “对敲”；利用顾客资金买空卖空bucketing offence “对敲”罪行budget 财政预算案；预算budget booklet 预算案小册budget committee 预算委员会budget concluding speech 《财政预算案总结演词》budget cycle 财政预算案编制周期budget day 财政预算案发表日budget debate 财政预算案辩论budget deficit 财政预算赤字budget exercise 财政预算案编制工作budget guideline 财政预算案准则；财政预算案指引budget guideline ratio 财政预算案准则比率budget proposal 财政预算案建议budget revenue 财政预算案收入财政预算委员会budget revenue measure 财政预算案税收措施；财政预算案收入措施budget speech 《财政预算案演词》budget strategy 财政预算策略budget surplus 财政预算盈余budgetary and cost control 预算与成本管制budgetary criterion 开支预算准则budgetary deficit 财政预算赤字budgetary guideline 财政预算指引budgetary implication 财政预算的影响budgetary innovation 财政预算新措施budgetary management 财政预算管理budgetary policy 财政预算政策budgetary position 财政预算状况budgetary strategy 财政预算策略budgetary system 财政预算制度budgeted cost 预算成本budgeted for surplus 预算盈余building cost index 建造成本指数built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在稳定因素；内在稳定措施bulk buying 大宗采购；大批购买bulk transfer 大额股票转名bull 看好股市者；“好友”；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场bundesaufsichtsamt fur den wertpapierhandel 德国联邦证券监管办事处buoy up 上升buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活跃bursary 助学金；补助金business 商业；业务business address 营业。

财经英语词汇翻译(F)

财经英语词汇翻译(F)财经英语词汇翻译(F)财经英语词汇翻译(F)face value 面值；票面价值facility letter 提供贷款通知书；贷款确认书fact book 19xx 《19xx 股市资料》fact sheet 《股市资料》factor analysis 因素分析factor cost 要素成本；生产要素成本factor market 生产要素市场factor of production 生产要素factor price 要素价格；生产要素价格factor system 因素计算法factoring company 代理融通公司；代理收帐公司facultative reinsurance business 临时再保险业务faculty of actuaries of scotland 苏格兰精算师学院fair dealing 公平交易fair market value 公平市值fair return 合理利润；合理收益fall back 回落false accounting 伪造帐目false claim of business expenses 虚报营业开支false entry 虚假记项false market 假市family income 家庭收入family living expenses 家庭生活开支family-owned company 家族公司far east exchange 远东交易所far eastern economic review 《远东经济评论》far eastern relief fund 远东赈济基金fast market 快市；速动市场fast trading 交投畅旺favourable balance 顺差favourable balance of trade 贸易顺差federal funds 联邦基金〔美国〕federal funds rate 联邦基金利率federal national mortgage association 联邦国民抵押协会〔美国〕federal open market committee 联邦公开市场委员会〔美国〕federal reserve board 联邦储备局〔联储局〕〔美国〕federal reserve system 联邦储备系统〔美国〕federal reserve wire network 联邦储备系统通讯网络〔美国〕federation internationale des bourses de valeurs 国际证券交易所联会federation of share registrars 证券登记公司总会fee collection procedure 收费程序fee payable 应缴费用fees and charges 费用及收费fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益fellow subsidiary 同集团附属公司fidelity fund 互保基金fiduciary 受信人；受托人fiduciary capacity 受信人身分fiduciary duty 受信责任fiduciary issue 信用发行fiduciary loan 信用放款；信用贷款field audit 实地审查〔税务〕field audit group 实地审核组〔税务局〕field audit staff 实地审计人员；实地核数人员final account 决算账户；最后结算final and conclusive assessment 最终及决定性的评税final assessment 最后评税final consumption expenditure 最终消费开支final dividend 末期股息；末期摊还债款final estimate 最终估计final estimate of gross domestic product 本地生产总值的最后估计final goods 最终产品final notice for rates 差饷最后通知书final salaries tax assessment 薪俸税最后评税final settlement 最终结算final settlement price 最终结算价格final statement 决算表final tax 最后税款finance 财务；融资finance and management services division 财务及行政管理科〔香港联合交易所有限公司〕finance bureau 库务局〔政府总部〕finance committee 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕finance committee agenda item 财务委员会议程文件〔立法会〕finance committee of the legislative council 立法会财务委员会finance company 财务公司finance department 财务部〔香港联合交易所有限公司〕finance division 财务处〔香港金融管理局〕finance lease 融资租赁finance sectorial index 金融分类指数finance sub-index 金融分类指数financial accounting section 财务会计组〔香港金融管理局〕financial adjustment 财政调整financial administration 财政管理；财务管理financial adviser 财务顾问financial and accounting regulations 《财务及会计规例》financial and institutional coordinating committee 财务监督委员会financial appraisal 财政评估financial arrangement 财政安排；财务安排financial assets 金融资产financial assistance 经济援助；财政资助financial auditing 财务审计financial capacity 经济能力financial centre 金融中心financial circular 《财务通告》financial commitment 财政承担；财政承担额financial community 财经界financial conglomerate 金融集团financial constraint 财政约束financial consultancy service 财务顾问服务financial contract 财务合约financial control 财务管理；财务控制；财政规控financial derivative 金融衍生工具financial derivative product 金融衍生产品financial discipline 财政纪律；财务约束financial disclosure 财务资料披露financial disclosure rules 财务数据披露规则financial exposure 财务风险financial futures 金融期货financial guideline 财政准则financial implication 财政影响；财政负担；财政承担financial information system 财务数据系统financial infrastructure 金融基础建设；金融基础设施financial infrastructure section 财经基建组〔财经事务局〕financial institution 财务机构；金融机构financial instrument 金融工具；金融票据financial integrity 财政方面的稳健性financial intermediary 金融中介机构financial intermediation service 金融中介服务financial journalist 财经新闻工作者financial liberalization 金融市场自由化financial loss 财政损失financial management 财务管理financial management and budgeting system 财务管理及预算系统financial market 金融市场financial model 财政模式financial monitoring unit 财务监察组〔经济局〕financial objective 财政目标financial obligation 财政承担；债务financial performance 财政状况；财政业绩financial planning 财政计划；财务规划financial planning guideline 财政计划准则financial position 财政状况；财务状况；经济状况financial pressure 财务压力financial provision 财政拨款financial prudence 审慎理财financial requirement 财政需求；资金需要financial resources 财政资源financial resources rules: notes for the use of securities dealers《财政资源规则：供证券交易商参考的注释》financial return 财政收益financial secretary 财政司司长financial secretary incorporated 财政司法团financial secretary incorporated suspense account 财政司法团暂记帐financial secretary's office 财政司司长办公室financial service 金融服务；财经服务financial services bureau 财经事务局〔政府总部〕financial services complex 金融服务综合大楼financial services liaison committee 金融事务联络委员会financial services sector 金融服务业financial sheet 财务报表financial situation 财务状况financial statement 财政报告；财务报表financial support agreement 财务支持协议financial times index 《金融时报》指数financial times, the 《金融时报》financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资；提供资金；资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度；成色fine-tuning 精确调整；仔细修订fire insurance 火险fire risk 火险firm 商号；事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升；转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法first commercial bank 第一商业银行first demand for rates 首次征收差饷通知书first fund 第一基金first in, first out method 先进先出计算法first legal mortgage 首次法律按揭first metro international investment company limited 首都国际财务投资有限公司first mortgage 第一按揭；第一抵押权first mortgage debenture stock 第一抵押债权股证first national bank of chicago 芝加哥第一国民银行first pacific bank limited 第一太平银行有限公司first participant 第一参与者first quarter economic report 19xx 《一九ｘｘ年第一季经济报告》first sell order 首次卖盘first union hkcb asia limited 首华亚洲有限公司fiscal drag 财政拖累；财政障碍；税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度；财政年度fisheries loan 渔业贷款fit and proper criteria, the 《适当人选的准则》five rams finance company limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用；固定押记fixed concessionary rate 固定优惠率fixed cost 固定成本fixed cumulative dividend 固定累积股息fixed deposit account 定期存款账户fixed exchange rate 固定汇率fixed interest investment 定息投资fixed interest loan stock 固定利息贷款债券；定息贷款债券fixed interest rate securities 固定利率证券；定息证券fixed interest securities 固定利息证券；定息证券fixed parity 固定平价fixed rate bond 定息债券fixed rate certificate of deposit 定息存款证fixed rate liabilities 固定利率负债fixed rate mortgage 定息按揭fixed term deposit 定期存款fixed value 固定价值fixed-price lump-sum contract 固定总价合约fixed-price offer 固定价格要约flat market 市况呆滞；平市flat rate 划一收费率flat rate allowance 划一免税额；定额津贴flat rate charge 划一收费flexibility arrangement 弹性措施flexible exchange regime 弹性汇率制度floatation of shares 股票上市；股票挂牌买卖floating charge 浮动押记floating currency 汇率浮动的货币；浮动货币floating loss 浮动损失；浮动亏损floating profit 浮动利润floating rate 浮动利率；浮动汇率floating rate bond 浮息债券floating rate certificate of deposit 浮息存款证floating rate liabilities 浮动利率负债floating rate note 浮动利率票据；浮息票据floating rate regime 浮动汇率制度floor broker 出市经纪floor procedures working group 市场委员会工作组〔香港期货交易所有限公司〕floor ticket 交易所买卖单floor trader 出市代表；出市员floor trading system 大堂交易系统；场内交易系统flow chart 流程图fluctuating overdraft 不定数额透支fluctuation 波动folio of ledger 分类帐foolproof system 万全办法forced liquidation “斩仓”；强制清盘forecast figure 预测数字forecast period 预测期forecast return 预测报表forecast submission 呈报预测forecast trend growth rate 预测趋势增长率forecast year 预测年度foreclosure 止赎权foreclosure order 止赎令foreign bank 外地银行foreign bill 外地汇票foreign credit 海外信用证；海外信贷foreign currency 外币foreign currency assets 外币资产foreign currency deposit 外币存款foreign currency funding centre 外币融资中心foreign currency holding 外币持有量；外币储备foreign currency reserve 外汇储备foreign currency sovereign debt 外币国债foreign exchange 外汇foreign exchange agreement 外汇协议foreign exchange allocation 外汇分配foreign exchange and market practices committee 外汇及市场惯例委员会foreign exchange bought 买入外汇foreign exchange certificate 外汇兑换券；外汇券foreign exchange contract 外汇合约foreign exchange market 外汇市场；汇市foreign exchange quotation 外汇报价；外汇牌价foreign exchange reserve 外汇储备foreign exchange resources 外汇资源foreign exchange risk 外汇风险foreign exchange sold 卖出外汇foreign exchange turnover 外汇市场交投总额foreign investment 海外投资；外来投资foreign note 外地承付票foreign ownership 外资拥有权foreign partnership 外地合伙foreign remittance 国外汇款foreign stock exchange 外地证券交易所foreign tax 外地税款forex dealer 外汇交易商forex futures 外汇期货forex option 外汇期权forfeit 没收物品forfeiture 没收forfeiture of contribution 没收供款forfeiture of sum 没收款项forged signature 假冒的签名forgiveness of a debt 免偿债务formal contingent liabilities 正式或有负债fortune magazine 《财富杂志》forward assets purchase 远期资产购置forward contract rate 远期合约成交率forward exchange rate 远期汇率；期货外汇汇率forward exchange sold 卖出远期外汇forward foreign currency assets 远期外币资产forward foreign exchange contract 远期外汇合约forward forward deposit 远期有期存款forward purchase 期货购买forward rate 远期汇率；期汇率forward trading 期货交易；远期交易founding member 创办会员；创办会员国fourth quarter economic report 19xx 《一九ｘｘ年第四季经济报告》fractional share 不足一股的股份fragile consumer sentiment 消费意欲薄弱framework agreement 《架构协议》〔营运基金〕franc area 法郎区franchise 专营权；特许权frankfurt stock exchange 法兰克福证券交易所franking machine 印花盖印机fraudulent preference 欺诈优惠；欺诈性优先还款fraudulent trading 欺诈营商free enterprise system 自由企业制度free fiscal reserve 自由财政储备free market economy 自由市场经济free of particular average 平安险；单独海损不赔free of payment settlement 免付款交收free on board price 离岸价格；船上交货价free surplus 自由盈余；未指定用途的盈余freehold 不动产所有权；永久产权freely convertible 可自由兑换freely remittable 自由汇返freezing order 冻结令french banking commission 法国银行业监察委员会french franc 法国法郎fringe benefit 附带利益fringe market 外围市场frozen provision 冻结款项frustrating effect 破坏性影响ftse-100 index 金融时报100 指数fuel duty 燃油税fuji bank limited 富士银行fuji international finance (hk) limited 富士国际财务（香港）有限公司fukuoka city bank, limited 福冈城市银行fukuoka city finance limited 褔冈都市财务有限公司fukuoka finance international limited 褔冈财务国际有限公司full consideration 十足代价full contracting party 正式缔约国；正式缔约成员full cost price 十足成本价full member 正式会员；正式成员full open market price 十足公开市价full price 十足价格full return of contribution 发还全部供款full valuable consideration 十足有值代价full year 全年full year cost 全年经费；全年费用fully deductible 可全数扣税fully paid-up capital 已缴足股款的股本fully paid-up share 已缴足股款的股份fully secured 有十足抵押functional analysis 用途分析；功能分析fund 基金；资金fund accounting basis 基金会计基准fund credited 记入基金fund expenditure 基金开支fund levy 基金征费fund management 基金管理fund of funds 综合基金fund on account sought 申请临时拨款fund revenue 基金收入fund warrant 基金支付令fundamental analysis 基本因素分析；基础分析funded debt 长期债款；长期借款funding 经费；资金funding cost 集资成本funding mismatch 资金错配funds employed 运用资金额funeral expenses 殡殓费further sum 额外款项future dividend 未来股息future earnings 未来入息future expenses 未来开支futures broker 期货经纪futures compensation fund committee 期货赔偿基金委员会〔证券及期货事务监察委员会〕futures contract 期货合约futures contract in interbank interest rate 银行同业拆息期货合约futures contract value 期货合约市值；期约市值futures crossing procedure 期货对盘程序futures dealer 期货交易商futures exchange company 期货交易所futures general clearing dealer 期货通用结算交易商futures individual clearing dealer 期货独立结算交易商futures introducing broker 期货介绍经纪futures market 期货市场futures non-clearing dealer 期货非结算交易商futures trading 期货交易futures trading adviser 期货交易顾问财经英语词汇翻译(F) 相关内容:。

财经英语词汇翻译(PQ)

财经英语词汇翻译(PQ)财经英语词汇翻译(P-Q) pacific basin central bank conference 太平洋地区中央银行会议pacific basin economic council 太平洋地区经济议会pacific economic co-operation council 太平洋经济合作议会pacific economic outlook 《太平洋经济展望》pacific finance (hong kong) limited 怡泰富财务（香港）有限公司package 整套方案package concept 整体发展概念package development 组合发展；整体发展packing credit 打包贷款；打包放款packing loan 打包放款paid-in capital 实缴资本；实缴股本paid-in share 实收股份paid-up capital 缴足股本paid-up share capital 缴足款股本panic buying 恐慌性抢购panic selling 恐慌性抛售paper 票据；文件paper clearing system 票据交换制度paper gold 纸黄金paper profit 账面利润；纸上利润par of exchange 汇兑平价par value 票面值parallel transaction 平行交易parent pany 母公司；控股公司pari passu 平等权利；同等权益；按相同比例paris bourse 巴黎证券交易所parity of pay 同等薪酬parity of subsidy principle 相同津贴的原则；平等津贴原则part owner 有部分拥有权的人part ownership 部分所有权partial bid 部分收购建议partial endorsement 部分背书partial offer 部分要约partial return of contribution 发还部分供款partial settlement 部分交收participant 参与者participating preference share 参与优先股participation 参与；参加；参股participation in profit 分红partly paid share 已缴部分股款的股份partly paid share capital 已缴部分股款的股本partly secured 部分有抵押partner 合伙人；股东partnership 合伙；合伙商行；合伙经营partnership aount 合伙账户partnership assets 合伙资产partnership at will 随意组合的合伙partnership book 合伙簿册partnership business 合伙业务partnership debt 合伙债项partnership instrument 合伙契约partnership money 合伙的款项partnership property 合伙财产partnership stock 合伙股本passage allowance 旅费津贴passbook 银行存折patent 专利；专利权patent right 专利权patentee 专利持有人pawn 当押pawnbroker 当押商pawner 当押人pay as you earn scheme pay band 薪酬级别pay by lump sum 一次过付款pay call 支付催缴股款pay date 发薪日期pay trend survey 薪酬趋势调查pay zone 付款区payable 应付；须付payable at par 面值支付payable at sight 见票即付payable by instalments 以分期付款方式支付payable in advance 上期缴纳payable on demand 可凭票要求付款payables 应付款项payback period 还本期；回收期payee 受款人；收款人；抬头人paying bank 付款银行payment 付款；支付款项payment and drawback requirement 缴税及退税规定payment by phone service “缴费聆”服务payment in due course 按期付款payment in kind 实物支付payment in lieu of notice 代通知金payment of estate duty 缴付遗产税payment of maintenance 支付赡养费payment of money 付款payment of tax 缴付税项payment procedure 付款程序payment receipt 付款收据payment stopped 停止付款；停付payment system 支付系统payment terms 付款条件；付款方式payment to redeem 赎款payoff period 回收期；回本期payroll 薪酬表；薪酬总额payroll per capita 按受雇人数平均计算的薪金额payroll system 薪俸记录系统pecuniary benefit 金钱利益pecuniary consideration 金钱代价pecuniary legacy 金钱遗赠pecuniary liability 金钱上的法律责任pecuniary loss 金钱损失pegged exchange rate 联系汇率；固定汇率penal rate 惩罚性息率〔流动资金调节机制〕penal rent 惩罚租金penal sum 罚金penalty 罚则；罚款penalty demand note 罚款通知书penny share 低价股票；“蚊型股”pension 退休金pension scheme 退休金计划people's bank law 《人民银行法》people's bank of china 中国人民银行per annum 每年per capita gross domestic product 按人口平均计算的本地生产总值；人均国内生产总值per capita gross national product 按人口平均计算的国民生产总值；人均国民生产总值per capita ine 人均收入per centum 每百percentage charges 按百分率收取的费用；征收百分率percentage increase 增长百分率percentage inflator 以百分率表示的增加指数percentage point 百分点performance 成绩；业绩；表现performance bond 履约保证书period for redemption 赎回期限period of arual of interest 应计利息的期间periodic actuarial investigation 定期精算调查periodic payment 分期付款；定期付款periodic updating of pensation rate 按期调整补偿率periodical payment 按期付款；定期付款permanent capital 永久资本permanent diminution 永久减值permanent health business 永久健康业务permanent transfer 永久转让permanently discontinued business 永久停业permitted level of return 获准营利额；准许利润水平perquisite 额外赏赐person carrying on business 经营业务的人person having spes suessionis 有继承期望的人personal allowance 个人免税额personal assessment 个人入息课税；以个人入息课税办法接受评税personal assessment allocation 拨入个人入息课税计算款项personal assessment form 个人入息课税表格personal assessment tax 个人入息课税应付的税款personal chattels 非土地实产personal consumption 个人消费personal consumption expenditure 个人消费开支personal emolument 个人薪酬；个人薪俸personal emoluments subhead 个人薪酬分目personal estate 可动产业personal representative 遗产代理人personal representative of a debtor 债务人的遗产代理人personal spending pattern 个人消费模式personal taxation 个人课税personalty 动产personnel-related expenses 与员工有关连的开支personnel-related expenses subhead 与员工有关连的开支分目pessimist “淡友”petition 呈请；呈请书petitioner 呈请人petitioning creditor 提出呈请的债权人petro dollar 石油美元petty cash 小额现款phased increase 分期递增phasing of expenditure 分期拨付开支philadelphia stock exchange 费城证券交易所philippine national bank 菲律宾国家银行philippine peso 菲律宾披索physical assets 实物资产；有形资产physical modity 实物商品；实货physical delivery of instrument 票据实物交收physical market 现货市场physical price 现货价physical settlement 以实物交易pick up 复苏〔经济〕；上扬〔价格〕place an order “落盘”place of business 营业地点；营业处place of negotiation 洽商地点placement 配售placement of securities 证券配售placement of shares 股票配售placing 配售〔上市方式〕placing prospectus 配股章程plant and machinery 机器与设备；生产设备及机器plateau 稳定水平platform rates 各级税率platinum 白金"play the market" 操纵市场；“玩市”pledge 质押；质权pledged assets 质押资产pledgee 承押人pledgor 质押人plough back 把利润再投资plummet 大幅下跌；暴泻；直线下降plunge 大跌；急挫po fung finance pany limited 宝丰财务股份有限公司po sang bank ltd. 宝生银行有限公司policy 政策；保单policy holder 保单持有人pooling agreement 汇集协议pooling system 聚合制；联营制port and maritime division 港口及航运部〔经济局〕portability 可调动性portfolio 组合；投资组合portfolio diversification 分散投资portfolio management 投资组合管理portfolio manager 投资组合经理portfolio movement 投资组合转移portfolio of modities 商品投资组合；期货组合portfolio risk 投资组合的风险；资产组合的风险portfolio value 投资组合总市值position 头寸；盘；仓；情况position limit 持仓限额；头寸限额；限仓position risk 市场风险；头寸风险position squaring 平仓position unwind 回复原来持股量positive balance 顺差positive cash flow 正向现金流量positive growth 正增长；正数增长positive non-interventionism 积极不干预政策positive upward path 稳步上扬possessor 管有人post office trading fund 邮政署营运基金postal order 邮政汇票post-cessation payment 停业后的支出post-cessation receipt 停业后的收入post-dated cheque 期票posting 过帐post-sterling era 英镑区解散后的时期post-tax operating profit 除税后营业利润potential capital gain 可能获得的资本增益potential loss 潜在损失potential market maker 未来的市场作价者；未来的市场“庄家”potential offeror 有意要约人potential taxpayer 可能成为纳税人的人士pound sterling 英镑poundage 按每一英镑征收的税额；按镑收费额；企业收益中工资所占百分比power of administration 管理权practice and guidance notes on listing rule changes 《有关修改〈上市规则〉的应用指引及指引摘要》precedent partner 首合伙人preceding year basis 以上年度为基础；上年度评税基期preceding year of assessment 上一课税年度pre-mencement expenditure 开业前费用pre-determined price 事先厘定的价格pre-empt resources 优先占用资源pre-emptive right 优先购买权；优先认购权preference margin 特惠待遇差额；优惠差额preference share 优先股preferential claim 优先债权preferential creditor 优先债权人preferential debt 优先清偿的债项preferential payment 优先偿付preferential right 优先权preferential treatment 优惠待遇preferred share 有优先权的股份pre-incorporation contract 公司成立前合约preliminary estimate 初步估计preliminary estimate of gross domestic product 本地生产总值的初步估计preliminary expenses 初步开支；开办费用；筹备费用preliminary figure 初步数字premium 溢价；保费；入股金；期权金；地价；土地补价；标金premium assessment 补价评估；溢价评估premium ine 保费收入；地价收入premium offered in tender 标金premium portfolio 保费组合premium rate 保费率premium receivable 可收取保费premium savings bond scheme 有奖储蓄券计划premium tax 保费税项prepaid expenses 预付开支prepaid tax 预缴税项prepayment 预付款项prequalification 预先审定资格prequalified consortium 经预先审定资格的财团prequalified tenderer 经预先审定资格的投标者prequalified tendering 资格预审投标方式prescribed currency 订明货币present value 现值president of asian development bank 亚洲开发银行总裁pressure of demand on domestic resources 对本地资源的需求压力pre-tax operating profit 除税前营业利润prevailing market price 现行市价prevention of double duty 预防双重征税previous closing price 先前收市价previous financial year 上一财政年度price category 价格分类price change 价格变动price cheating “食价”price petitiveness 价格竞争力price deflator 平减物价指数price dissemination 报价；价格发布price elasticity 价格弹性price fluctuation 价格波动price index 物价指数price inelasticity 价格缺乏弹性price inflation 价格上涨；物价上涨price information 价格数据；价格行情price list 价目表price manipulation 操纵价格；“造价”price mechanism 价格机制price movement 价格变动price notification 报价price quotation 报价price range 价格变动幅度price relative 相对价格；比价price survey 价格统计调查price transparency 价格透明度price trend 价格趋势price variation 价格变动price-capping 价格上限price--earnings ratio 市价盈利率；市盈率price-sensitive information 股价敏感数据；影响股价的数据pricewaterhouse coopers 罗兵咸永道会计师事务所pricing district 定价区pricing model 定价模式pricing policy 定价政策pricing strategy 定价策略primary capital 基本资金；基础资本primary input 初期投入的资源primary lien 第一留置权primary listing 第一上市primary market 初级市场；基本市场；第一市场primary product 初级产品primary production 初级生产；第一产业prime rate 最优惠利率principal 本金；委托人；主事人；当事人principal activity 主要业务principal beneficiary 主要受益人principal ine 主要入息principal money 本金principal of bills 库券本金principal office 总办事处principal place of business 主要营业地点principal risk 主要风险principal shareholder 主要股东principal value 基本价值；本金值prior bill of sale 居先卖据prior equitable interest 优先的衡平法权益prior interest 优先权益prior life interest 优先终身权益prior transaction 优先交易prior trustee 前任受托人prioritized approach 优先处理方法priority claim 优先索偿priority debt 优先债项priority rating 优先级别private bank 私人银行private banking 私人银行业务private pany 私人公司private consumption expenditure 私人消费开支private contract 私人合约private enterprise 私营企业private examination 闭门研讯private expenses 私人开支private investment expenditure 私人投资开支private limited pany 私人有限公司private placement 私人配售private profit 私人利润private residential mortgage lending 私人住宅物业按揭贷款private sales 内部认购private sector 私营机构private sector equity participation 私营机构入股private tender 私人投标private trustee 私人受托人privatization 私有化；私有化计划privatization price 私有化收购价pro rata 按比例probate 遗嘱认证probate registry 遗产承办处proceeds 收入；收益；得益proceeds from borrowings 举债所得款项proceeds of bills 库券收益proceeds of forfeit 出售没收物品所得收入proceeds of sale 售卖得益；销售收入pro-petition 鼓励竞争pro-petition policy 鼓励竞争的政策procuration fee 借款代理费procuration signature 代理签名producer 生产商product price index 生产物价指数production approach 生产计算法production cost 生产成本production expenses 生产开支；生产费用production-based gross domestic product estimate 以生产为计算基础的本地生产总值估计数字productive capacity 生产能力productivity 生产力；生产率professional aountant 专业会计师professional charges 专业收费professional course for equity options practitioners 股票期权从业员专业课程professional indemnity insurance 专业弥偿保险professional reinsurer 专业再保险人professional valuation 专家估值profit 利润；盈利；溢利profit and loss aount 损益帐；损益表profit and loss appropriation aount 损益分配帐profit and loss of previous period 前期损益profit and loss of previous year 上年损益profit and loss on exchange 汇兑损益profit and loss on securities 证券损益profit and loss statement 损益表profit arising in or derived from hong kong 于香港产生或得自香港的利润profit forecast 利润预测；盈利预测profit margin 利润率；利润幅度profit maximization 获取最大利润；最高利润点profit record 盈利记录profit sharing 盈利摊分profit taking 获利回吐；见利抛售profitability 盈利能力profiteer 投机商人；奸商profiteering 牟取暴利；投机倒把profit--loss sharing ratio 盈亏分配比率profits tax 利得税profits tax assessment 利得税评税profits tax return 利得税报税表profit-sharing bonus 红利奖金program trading 程序买卖programme management system 纲领管理制度programme of deregulation 撤销利率限制计划programme of economic surveys 经济统计调查计划progressive rate 累进税率progressive tax band 累进税阶project cost 工程项目费用project estimates 计划预算；工程项目预算；工程计划预算project financing 项目融资project-by-project approach 逐项计划处理方法projected ine 预计收入projected revenue 预计收入projection 推算；预测；预计project-linked borrowing 与指定计划有关的借款promise to pay 付款承诺promissory note 承付票；本票；期票prompt collection of money 迅速收款prompt date 交割日proof of debt 债权证明；债权证明表proof of title 业权证明proper aount 妥善帐目proper books of aount 妥善帐簿proper disbursement 正当垫付费用properties sectorial index 地产分类指数properties sub-index 地产分类指数property 财产；物业；产权property assessable to tax 应课税的物业property derived from the deceased 得自死者的财产property gains tax 物业增值税property investment arrangement 财产投资安排property lending 物业贷款property liable to estate duty 须缴纳遗产税的财产property market 物业市场；地产市场property market rental index 物业市场租金指数property passing on a death 死者去世时转移的财产property portfolio 房地产投资组合property situated outside hong kong 在香港以外地方的财产property tax 物业税property tax assessment 物业税评税property tax demand note 物业税缴税通知书property tax return 物业税报税表property taxpayer 缴纳物业税的人士property-linked benefit 与财产相连的利益proportional treaty 比例协约proportional treaty reinsurance 比例协约再保险proportionate reduction of property tax 按比例减征物业税proposal for alteration of valuation list 修改估价册建议书proposal form 投保表格proposed estimates 建议预算proprietary insurance corporation 营利保险法团proprietor 东主proprietorship 独资企业；东主所有权prospective buyer 有意购买者；准买家prospective liabilities 预期负债prospective planholder 有意参与投资计划的人士prospectus 招股章程；发行章程protection of wages on insolvency fund 破产欠薪保障基金protection of wages on insolvency fund board 破产欠薪保障基金委员会protective trust 保护信托protest of bills 汇票的拒付证明provable debt 可证债项；可证债权provident benefit 公积金福利provident fund 公积金provident fund scheme 公积金计划provision 拨款；预留款项；备付款项；准备金provision for diminution in value 减值准备provision for taxation 备付税项provision on aount 临时拨款额provisional administrator 临时管理人provisional agreement for sale and purchase 临时买卖协议provisional certificate of receipt of estate duty 遗产税收讫临时证明书provisional damages 临时损害赔偿provisional estimate 临时估计数字provisional estimate of gross domestic product 本地生产总值临时估计数字provisional letter of allotment 暂定配股通知书provisional limit 暂定限额provisional liquidator 临时清盘人；暂委清盘人provisional profits tax 暂缴利得税provisional property tax 暂缴物业税provisional salaries tax 暂缴薪俸税provisional tax 暂缴税provisional tax instalment system 暂缴税分期缴付制度provisional urban council rates 临时市政局差饷provisionally aeptable levels 暂定上限provisionally aeptable levels of expenditure 暂定预算开支上限provisioning policy 坏帐准备政策proxy 代表；委托书prudential supervision system 审慎监管制度public aount 政府帐目public aountant 注册核数师public aounts mittee of the legislative council 立法会政府帐目委员会public auction 公开拍卖public body 公共机构public pany 公众公司public consumption expenditure 公众消费开支public corporation 上市公司；公营公司public debt 政府债务；公债public debt repayment 偿还政府债务public deposit 政府存款public examination 公开研讯public expenditure 公共开支public finance 公共财政public float 公众持股量public float requirement 公众持股量规则public fund 公帑；公共基金public interest 公众利益public investment expenditure 公共投资开支public limited pany 公共有限公司；公众有限公司；上市有限公司public listed pany 公众上市公司public money 公帑public offer 公开发售public officer 公职人员public policy 政府政策；公共政策public revenue 政府收入；公共收入public search division 公众查册部〔公司注册处〕public search hall 公众查册大堂〔公司注册处〕public sector 公营部门public sector entity in hong kong 香港公营单位public sector expenditure 公营部门开支public sector expenditure on buildings and constructions 公营部门的建造开支public sector expenditure on consolidated aount 综合帐目内的公营部门开支。

财经英语词汇翻译(F-K)

face value 面值；票面价值facility letter 提供贷款通知书；贷款确认书Fact Book 19XX 《19XX 股市资料》Fact Sheet 《股市资料》factor analysis 因素分析factor cost 要素成本；生产要素成本factor market 生产要素市场factor of production 生产要素factor price 要素价格；生产要素价格factor system 因素计算法factoring company 代理融通公司；代理收帐公司facultative reinsurance business 临时再保险业务Faculty of Actuaries of Scotland 苏格兰精算师学院fair dealing 公平交易fair market value 公平市值fair return 合理利润；合理收益fall back 回落false accounting 伪造帐目false claim of business expenses 虚报营业开支false entry 虚假记项false market 假市family income 家庭收入family living expenses 家庭生活开支family-owned company 家族公司Far East Exchange 远东交易所Far Eastern Economic Review 《远东经济评论》Far Eastern Relief Fund 远东赈济基金fast market 快市；速动市场fast trading 交投畅旺favourable balance 顺差favourable balance of trade 贸易顺差Federal funds 联邦基金〔美国〕Federal funds rate 联邦基金利率Federal National Mortgage Association 联邦国民抵押协会〔美国〕Federal Open Market Committee 联邦公开市场委员会〔美国〕 Federal Reserve Board 联邦储备局〔联储局〕〔美国〕Federal Reserve System 联邦储备系统〔美国〕Federal Reserve Wire Network 联邦储备系统通讯网络〔美国〕 Federation Internationale des Bourses de Valeurs 国际证券交易所联会Federation of Share Registrars 证券登记公司总会fee collection procedure 收费程序fee payable 应缴费用fees and charges 费用及收费fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益fellow subsidiary 同集团附属公司Fidelity Fund 互保基金fiduciary 受信人；受托人fiduciary capacity 受信人身分fiduciary duty 受信责任fiduciary issue 信用发行fiduciary loan 信用放款；信用贷款field audit 实地审查〔税务〕Field Audit Group 实地审核组〔税务局〕field audit staff 实地审计人员；实地核数人员final account 决算账户；最后结算final and conclusive assessment 最终及决定性的评税final assessment 最后评税final consumption expenditure 最终消费开支final dividend 末期股息；末期摊还债款final estimate 最终估计final estimate of gross domestic product 本地生产总值的最后估计final goods 最终产品Final Notice for Rates 差饷最后通知书final salaries tax assessment 薪俸税最后评税final settlement 最终结算final settlement price 最终结算价格final statement 决算表final tax 最后税款finance 财务；融资Finance and Management Services Division 财务及行政管理科〔香港联合交易所有限公司〕Finance Bureau 库务局〔政府总部〕Finance Committee 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕Finance Committee agenda item 财务委员会议程文件〔立法会〕 Finance Committee of the Legislative Council 立法会财务委员会 finance company 财务公司Finance Department 财务部〔香港联合交易所有限公司〕Finance Division 财务处〔香港金融管理局〕finance lease 融资租赁finance sectorial index 金融分类指数finance sub-index 金融分类指数Financial Accounting Section 财务会计组〔香港金融管理局〕 financial adjustment 财政调整financial administration 财政管理；财务管理financial adviser 财务顾问Financial and Accounting Regulations 《财务及会计规例》 Financial and Institutional Coordinating Committee 财务监督委员会financial appraisal 财政评估financial arrangement 财政安排；财务安排financial assets 金融资产financial assistance 经济援助；财政资助financial auditing 财务审计financial capacity 经济能力financial centre 金融中心Financial Circular 《财务通告》financial commitment 财政承担；财政承担额financial community 财经界financial conglomerate 金融集团financial constraint 财政约束financial consultancy service 财务顾问服务financial contract 财务合约financial control 财务管理；财务控制；财政规控financial derivative 金融衍生工具financial derivative product 金融衍生产品financial discipline 财政纪律；财务约束financial disclosure 财务资料披露financial disclosure rules 财务数据披露规则financial exposure 财务风险financial futures 金融期货financial guideline 财政准则financial implication 财政影响；财政负担；财政承担financial information system 财务数据系统financial infrastructure 金融基础建设；金融基础设施Financial Infrastructure Section 财经基建组〔财经事务局〕 financial institution 财务机构；金融机构financial instrument 金融工具；金融票据financial integrity 财政方面的稳健性financial intermediary 金融中介机构financial intermediation service 金融中介服务financial journalist 财经新闻工作者financial liberalization 金融市场自由化financial loss 财政损失financial management 财务管理financial management and budgeting system 财务管理及预算系统 financial market 金融市场financial model 财政模式Financial Monitoring Unit 财务监察组〔经济局〕financial objective 财政目标financial obligation 财政承担；债务financial performance 财政状况；财政业绩financial planning 财政计划；财务规划financial planning guideline 财政计划准则financial position 财政状况；财务状况；经济状况financial pressure 财务压力financial provision 财政拨款financial prudence 审慎理财financial requirement 财政需求；资金需要financial resources 财政资源Financial Resources Rules: Notes for the Use of Securities Dealers《财政资源规则：供证券交易商参考的注释》financial return 财政收益Financial Secretary 财政司司长Financial Secretary Incorporated 财政司法团Financial Secretary Incorporated Suspense Account 财政司法团暂记帐Financial Secretary's Office 财政司司长办公室financial service 金融服务；财经服务Financial Services Bureau 财经事务局〔政府总部〕financial services complex 金融服务综合大楼Financial Services Liaison Committee 金融事务联络委员会 financial services sector 金融服务业financial sheet 财务报表financial situation 财务状况financial statement 财政报告；财务报表financial support agreement 财务支持协议Financial Times Index 《金融时报》指数Financial Times, The 《金融时报》financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资；提供资金；资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度；成色fine-tuning 精确调整；仔细修订fire insurance 火险fire risk 火险firm 商号；事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升；转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in, first out method 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭；第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司first participant 第一参与者First Quarter Economic Report 19XX 《一九ＸＸ年第一季经济报告》first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累；财政障碍；税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度；财政年度fisheries loan 渔业贷款Fit and Proper Criteria, The 《适当人选的准则》Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测 five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用；固定押记fixed concessionary rate 固定优惠率fixed cost 固定成本fixed cumulative dividend 固定累积股息fixed deposit account 定期存款账户fixed exchange rate 固定汇率fixed interest investment 定息投资fixed interest loan stock 固定利息贷款债券；定息贷款债券fixed interest rate securities 固定利率证券；定息证券fixed interest securities 固定利息证券；定息证券fixed parity 固定平价fixed rate bond 定息债券fixed rate certificate of deposit 定息存款证fixed rate liabilities 固定利率负债fixed rate mortgage 定息按揭fixed term deposit 定期存款fixed value 固定价值fixed-price lump-sum contract 固定总价合约fixed-price offer 固定价格要约flat market 市况呆滞；平市flat rate 划一收费率flat rate allowance 划一免税额；定额津贴flat rate charge 划一收费flexibility arrangement 弹性措施flexible exchange regime 弹性汇率制度floatation of shares 股票上市；股票挂牌买卖floating charge 浮动押记floating currency 汇率浮动的货币；浮动货币floating loss 浮动损失；浮动亏损floating profit 浮动利润floating rate 浮动利率；浮动汇率floating rate bond 浮息债券floating rate certificate of deposit 浮息存款证floating rate liabilities 浮动利率负债floating rate note 浮动利率票据；浮息票据floating rate regime 浮动汇率制度floor broker 出市经纪Floor Procedures Working Group 市场委员会工作组〔香港期货交易所有限公司〕floor ticket 交易所买卖单floor trader 出市代表；出市员floor trading system 大堂交易系统；场内交易系统flow chart 流程图fluctuating overdraft 不定数额透支fluctuation 波动folio of ledger 分类帐foolproof system 万全办法forced liquidation “斩仓”；强制清盘forecast figure 预测数字forecast period 预测期forecast return 预测报表forecast submission 呈报预测forecast trend growth rate 预测趋势增长率forecast year 预测年度foreclosure 止赎权foreclosure order 止赎令foreign bank 外地银行foreign bill 外地汇票foreign credit 海外信用证；海外信贷foreign currency 外币foreign currency assets 外币资产foreign currency deposit 外币存款foreign currency funding centre 外币融资中心foreign currency holding 外币持有量；外币储备foreign currency reserve 外汇储备foreign currency sovereign debt 外币国债foreign exchange 外汇foreign exchange agreement 外汇协议foreign exchange allocation 外汇分配Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会foreign exchange bought 买入外汇foreign exchange certificate 外汇兑换券；外汇券foreign exchange contract 外汇合约foreign exchange market 外汇市场；汇市foreign exchange quotation 外汇报价；外汇牌价foreign exchange reserve 外汇储备foreign exchange resources 外汇资源foreign exchange risk 外汇风险foreign exchange sold 卖出外汇foreign exchange turnover 外汇市场交投总额foreign investment 海外投资；外来投资foreign note 外地承付票foreign ownership 外资拥有权foreign partnership 外地合伙foreign remittance 国外汇款foreign stock exchange 外地证券交易所foreign tax 外地税款forex dealer 外汇交易商forex futures 外汇期货forex option 外汇期权forfeit 没收物品forfeiture 没收forfeiture of contribution 没收供款forfeiture of sum 没收款项forged signature 假冒的签名forgiveness of a debt 免偿债务formal contingent liabilities 正式或有负债Fortune Magazine 《财富杂志》forward assets purchase 远期资产购置forward contract rate 远期合约成交率forward exchange rate 远期汇率；期货外汇汇率forward exchange sold 卖出远期外汇forward foreign currency assets 远期外币资产forward foreign exchange contract 远期外汇合约forward forward deposit 远期有期存款forward purchase 期货购买forward rate 远期汇率；期汇率forward trading 期货交易；远期交易founding member 创办会员；创办会员国Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》fractional share 不足一股的股份fragile consumer sentiment 消费意欲薄弱Framework Agreement 《架构协议》〔营运基金〕franc area 法郎区franchise 专营权；特许权Frankfurt Stock Exchange 法兰克福证券交易所franking machine 印花盖印机fraudulent preference 欺诈优惠；欺诈性优先还款fraudulent trading 欺诈营商free enterprise system 自由企业制度free fiscal reserve 自由财政储备free market economy 自由市场经济free of particular average 平安险；单独海损不赔free of payment settlement 免付款交收free on board price 离岸价格；船上交货价free surplus 自由盈余；未指定用途的盈余freehold 不动产所有权；永久产权freely convertible 可自由兑换freely remittable 自由汇返freezing order 冻结令French Banking Commission 法国银行业监察委员会French Franc 法国法郎fringe benefit 附带利益fringe market 外围市场frozen provision 冻结款项frustrating effect 破坏性影响FTSE-100 Index 金融时报100 指数fuel duty 燃油税Fuji Bank Limited 富士银行Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司Fukuoka City Bank, Limited 福冈城市银行Fukuoka City Finance Limited 褔冈都市财务有限公司Fukuoka Finance International Limited 褔冈财务国际有限公司full consideration 十足代价full contracting party 正式缔约国；正式缔约成员full cost price 十足成本价full member 正式会员；正式成员full open market price 十足公开市价full price 十足价格full return of contribution 发还全部供款full valuable consideration 十足有值代价full year 全年full year cost 全年经费；全年费用fully deductible 可全数扣税fully paid-up capital 已缴足股款的股本fully paid-up share 已缴足股款的股份fully secured 有十足抵押functional analysis 用途分析；功能分析fund 基金；资金fund accounting basis 基金会计基准fund credited 记入基金fund expenditure 基金开支fund levy 基金征费fund management 基金管理fund of funds 综合基金fund on account sought 申请临时拨款fund revenue 基金收入fund warrant 基金支付令fundamental analysis 基本因素分析；基础分析funded debt 长期债款；长期借款funding 经费；资金funding cost 集资成本funding mismatch 资金错配funds employed 运用资金额funeral expenses 殡殓费further sum 额外款项future dividend 未来股息future earnings 未来入息future expenses 未来开支futures broker 期货经纪Futures Compensation Fund Committee 期货赔偿基金委员会〔证券及期货事务监察委员会〕futures contract 期货合约futures contract in interbank interest rate 银行同业拆息期货合约futures contract value 期货合约市值；期约市值futures crossing procedure 期货对盘程序futures dealer 期货交易商futures exchange company 期货交易所futures general clearing dealer 期货通用结算交易商futures individual clearing dealer 期货独立结算交易商futures introducing broker 期货介绍经纪futures market 期货市场futures non-clearing dealer 期货非结算交易商futures trading 期货交易futures trading adviser 期货交易顾问gain 收益；增益garnishee order 债权扣押令GE Capital Finance Ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人General Agreement on Tariffs and Trade 《关税及贸易总协议》〔《关贸总协议》〕General Agreement on Trade in Services 《服务贸易总协议》 general apportionment 一般分摊General Arrangements to Borrow 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员General Consumer Price Index 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金General Household Survey 综合住户统计调查General Insurance Council 一般保险总会〔香港保险业联会〕 general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation 全面重估应课差饷租值general revenue 一般收入；政府一般收入General Revenue Account 政府一般收入帐目General Revenue Account expenditure 政府一般收入帐目开支 General Revenue Account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令Generale Belgian Bank (also known as Belgian Bank) 华比银行 generalized system of preference 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券Gini Coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金Gold Identity Marks Registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的账面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易Government Economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券Government Lotteries Management Committee 政府奖券管理委员会 government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产Government Regulations 《政府规例》Government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门 government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额 gross domestic price capital formation 本地价格资本形成总额 gross domestic product 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数 gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免Group of Seven 七大工业国Group of Seven leaders 七大工业国元首Group of Ten 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率 Growth Enterprise Market Department 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金 guarantee fund 保证基金；担保基金Guarantee Law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书Guarantee Scheme 担保计划〔香港联合交易所有限公司〕 guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人Guide for Directors of Listed Companies 《上市公司董事指引》 Guide to Applicants 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》Guideline on Recognition of Interest 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA 条股份购回规定的指引》guiding exchange rate 指导性汇率Gulf Cooperation Council 海湾合作委员会Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司H & CB Finance (Hong Kong) Limited 住银金融有限公司H share H股Hachijuni Asia Limited 八十二亚洲有限公司Hachijuni Bank, Ltd. 八十二银行half-yearly economic report 半年经济报告Hang Seng 100 恒生100Hang Seng Bank Limited 恒生银行有限公司Hang Seng China Enterprises Index 恒生中国企业指数〔恒生国企指数〕Hang Seng China Enterprises Index Futures 恒生中国企业指数期货Hang Seng Commerce and Industry Sub-index Futures 恒生工商分类指数期货Hang Seng Consumer Price Index 恒生消费物价指数Hang Seng Credit Ltd. 恒生存款有限公司Hang Seng Economic Monthly 《恒生经济月报》Hang Seng Finance Limited 恒生财务有限公司Hang Seng Finance Sub-index Futures 恒生金融分类指数期货 Hang Seng Index 恒生指数〔恒指〕Hang Seng Index constituent stock 恒生指数成分股Hang Seng Index Futures 恒生指数期货Hang Seng Index futures contract 恒生指数期货合约Hang Seng Index Futures market 恒生指数期货市场Hang Seng Index Options 恒生指数期权Hang Seng London Reference Index 恒生伦敦参考指数Hang Seng Midcap 50 Index 恒生50 中型股指数Hang Seng Midcap Index 恒生中型股指数Hang Seng Midcap Index constituent stock 恒生中型股指数成分股 Hang Seng Properties Sub-index Futures 恒生地产分类指数期货 Hang Seng Sub-index 恒生分类指数Hang Seng Sub-index Futures 恒生分类指数期货Hang Seng Utilities Sub-index Futures 恒生公用事业分类指数期货hard currency 硬货币；强势货币hawking of securities 兜售证券head 总目head of expenditure 开支总目health insurance 健康保险healthy financial position 财政稳健；财政健全healthy reserve 充裕储备金；充裕准备金heavy trading 交投畅旺hedged position margin 用作对冲的合约按金hedger 对冲者hedging 对冲；套戥；套期保值hedging portfolio 对冲组合hedging tool 套戥工具hedging transaction 对冲交易Helsinki Stock Exchange 赫尔辛基证券交易所Henderson International Finance Limited 恒基国际财务有限公司 Heritage Foundation 美国传统基金会hidden reserve 隐藏储备high base of comparison 比较基数偏高"high buy low sell" strategy “高买低卖”策略high income economy 高收入经济体系high liquidity 高流动资金额high value-added 高增值highest tender 索价最高的投标；出价最高的投标highways vote 公路拨款hire-purchase agreement 租购协议；分期付款购物协议historical cost 实际成本；历史成本；原始成本HKFE Clearing Corporation Limited 香港期货交易结算有限公司 hold a position 持仓hold in trust 以信托形式持有hold on the statutory trust 以法定信托形式持有holder 持有人holder in due course 当期持有人holding company 控股公司；母公司holding of shares 持有股份holding over of payment 暂缓缴纳holding over of provisional tax 暂缓缴纳暂缴税holdover 暂缓缴纳；延缓缴纳home banking 家居银行服务；家庭银行服务home loan interest deduction 居所贷款利息的扣除额Home Ownership Scheme Fund 居者有其屋计划基金home supervisor 所在国家的监管机构Hong Kong Annual Digest of Statistics 《香港统计年刊》Hong Kong Association of Accounting Technicians 香港专业会计员协会Hong Kong Association of Banks 香港银行公会Hong Kong Association of Financial Advisors 香港财务顾问学会 Hong Kong Building and Loan Agency Ltd. 香港建屋贷款有限公司 Hong Kong Capital Markets Association 香港资本市场公会Hong Kong Code of Conduct 《香港经营守则》Hong Kong Commodity Exchange Limited 香港商品交易所有限公司〔现称香港期货交易所有限公司〕Hong Kong Dollar 港元Hong Kong dollar balance 港元结存Hong Kong dollar balance feeding back into the financial sector's credit base 港元结存再流入金融界的信贷基础内Hong Kong dollar bond 港元债券Hong Kong dollar currency investment 港元货币投资项目Hong Kong dollar debt securities 港元债务证券Hong Kong dollar denominated multilateral agency debt instrument 多边代理机构港币债务票据Hong Kong dollar deposit base 港元存款基本额Hong Kong dollar exchange transaction 港元兑换交易Hong Kong dollar financial instrument 港元金融票据Hong Kong dollar interest rate futures 港元利率期货Hong Kong dollar loan-to-deposit ratio 港元贷款与存款的比率 Hong Kong dollar notes market 港币现钞市场Hong Kong dollar offshore bond 海外港元债券Hong Kong dollar private sector debt issues 私营机构港元债务票据Hong Kong Economic and Trade Office 香港经济贸易办事处Hong Kong Economic Association 香港经济学会Hong Kong Economic Journal Monthly 《信报经济月刊》Hong Kong Economic Research Centre 香港经济研究中心Hong Kong Economic Trends 《香港经济趋势》Hong Kong Export Credit Insurance Corporation 香港出口信用保险局Hong Kong Federation of Insurers 香港保险业联会Hong Kong Federation of Stock Exchanges 香港证券交易所联会 Hong Kong Financial Executives Institute 香港财经行政人员协会 Hong Kong Foreign Bank Representatives Association 香港外资银行办事处协会Hong Kong Foreign Exchange and Deposit Brokers' Association 香港外汇及存款经纪同业协会Hong Kong Forex Association 香港外汇同业联会Hong Kong Franchise Association 香港特许经营协会Hong Kong Futures Exchange Limited 香港期货交易所有限公司〔期交所〕Hong Kong Futures Guarantee Corporation Limited 香港期货保证有限公司Hong Kong General Business Return 香港一般业务报表Hong Kong General Chamber of Commerce 香港总商会Hong Kong Government Account 香港政府帐目Hong Kong Government securities 香港政府证券Hong Kong in Figures 《香港统计数字一览》Hong Kong Index 香港指数Hong Kong Institute of Bankers 香港银行学会Hong Kong Institute of Company Secretaries 香港公司秘书公会 Hong Kong Institute of Investment Analysts 香港投资分析员公会Hong Kong Interbank Bid Rate 香港银行同业拆入息率Hong Kong Interbank Clearing Limited 香港银行同业结算有限公司 Hong Kong Interbank Offered Rate 香港银行同业拆出息率；香港银行同业拆息Hong Kong Interbank Rate 香港银行同业拆息率；香港银行同业拆息 Hong Kong International Arbitration Centre 香港国际仲裁中心 Hong Kong Investment Funds Association 香港投资基金公会〔基金公会〕Hong Kong Lotteries Board 香港奖券管理局Hong Kong Management Association 香港管理专业协会Hong Kong Monetary Authority 香港金融管理局〔金管局〕Hong Kong Monetary Institutions Association 香港金融业总会 Hong Kong Monthly Digest of Statistics 《香港统计月刊》Hong Kong Mortgage Corporation Limited 香港按揭证券有限公司〔按揭公司〕Hong Kong Note Printing Limited 香港印钞有限公司Hong Kong Securities Clearing Company Limited 香港中央结算有限公司〔中央结算公司〕Hong Kong Securities Institute 香港证券学院Hong Kong Securities Professionals Alumni Association 香港证券业同学会Hong Kong Securities Professionals Association 香港证券学会 Hong Kong Securities Training Sponsorship Foundation 香港证券业培训赞助基金Hong Kong Society of Accountants 香港会计师公会Hong Kong Special Administrative Region Government Land Fund 香港特别行政区政府土地基金〔土地基金〕Hong Kong Stock Exchange 香港证券交易所Hong Kong Stock Exchange All Ordinaries Index 香港所有普通股指数Hong Kong Stockbrokers Association 香港证券经纪业协会Hong Kong treasury bill 香港库券Hong Kong Unit Trust Association 香港单位信托基金公会Hong Kong Venture Capital Association Limited 香港创业投资协会有限公司Hongkong & Shanghai Banking Corporation Ltd. 香港上海　丰银行有限公司Hongkong Chinese Bank, Limited 香港华人银行有限公司 honorarium 酬金；车马费hot money 热钱；游资hotel accommodation tax 酒店房租税hotels sectorial index 酒店分类指数hotels sub-index 酒店分类指数household expenditure 住户开支Household Expenditure Survey 住户开支统计调查household income 家庭收入；住户收入household wealth 家庭财富Housing Capital Works Fund 房屋建设工程基金housing loan 房屋贷款HSBC Investment Bank Asia Ltd. 丰投资银行亚洲有限公司HIS Services Limited 恒指服务有限公司Hua Chiao Commercial Bank Limited 华侨商业银行Hua Nan Commercial Bank, Ltd. 华南商业银行股份有限公司Human Resources Department 人力资源部〔香港联合交易所有限公司〕Hung Kai Finance Company Limited 鸿基财务有限公司 hypothecation 抵押；押货预支hypothecation certificate 抵押证明书IBA Credit Limited 港基国际财务有限公司IBU International Finance Limited IBU 国际财务有限公司idle fund 游资；闲置资金illegal consideration 违法代价illegal loan 不合法贷款immediate interest 直接及现有的利益immediate outlook for the economy 经济近期展望immediate parties 有直接关系的各方immigration-linked investment scheme 与移民有关的投资计划 immovable property 不动产immunity 豁免权；免除责任implicit price deflator 内含平减物价指数implied indemnity 隐含弥偿import and export trade 进出口贸易import and export trade statistics 进出口贸易统计数字import demand 进口需求import deposit scheme 进口保证金计划import duty 进口税import price 进口价格import surcharge 进口附加税；进口附加费imported inflation 进口通胀；输入通胀imposition of tax 课税；征税imprest account 预垫备用金账户；定额备用金账户imprest cash 预垫备用现金；定额备用现金imprest fund 预垫备用金；定额备用金imprest warrant 预垫备用金令improper investment 不当投资imputed cost 推算成本；设算成本imputed price 估算价格in absolute cash terms 按绝对现金数值in absolute terms 按绝对价值计算in custody of firm 商号保管in debt 负债in denomination of… 以……为单位in money terms 按货币计算in net terms 按净额计算in nominal terms 按名义价值计算in real terms 按实值计算in relative terms 按相对价值计算in terms of value-added 按增值额计算in the money 正在赚钱；当时有利价；资金充裕in value terms 按价值计算inactive warrant 不活跃认股权证inchoate instrument 不完整的票据Inchroy Credit Corporation Limited 英利信用财务有限公司 incidence of taxation 纳税负担incidental expenses 杂项开支incidental outlay 附带开支income 入息；收入；收益income after deductions 扣除后入息实额income and expenditure account 收支帐；收支结算表；收支表 income approach 入息计算法income band 入息组别。

财会专业英语

《财会专业英语》期末复习资料整理一、专业词汇1.提存（withdrawal）2.原材料（raw material）3.过账（posting）4.结账（closing entries）5.折旧（depreciation）6.凭证（voucher）7.原始凭证（original voucher/source voucher）8.分类账（ledger）9.商业票据（commercial bill）10.手续费（service charge）11.在途存款（deposit in transit）12.注销（write off）13.期票（promissory note）14.预收账款(advance from customers) 15.预收收入（unearned revenue）16.应收账款（accounts receivables）17.应付账款（accounts payable）18.预付账款（accounts prepaid）19.流动性（liquidity）20.内部控制（internal control）21.营运资本（Working capital）22.备用金（petty cash）23.日记账（journal）24.复式记账（double-entry system）25.流动比率（current ratio）26.负债比率（debt ratio）27.资产周转率（asset turnover）28.应收账款周转率（accounts receivable turnover）29.存货周转率（inventory turnover）30.留存收益（retained earnings）31.或有负债（contingent liability）32.或有资产（contingent asset）33.国库券（treasury bills）34.利润表（income statement）35.资产负债表（balance sheet）36.现金流量表（cash flow statement）二、翻译1.Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”.会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。

财务词汇,英语翻译

资产负债表Balance Sheet年初数Year Beginning年末数Year Ending流动资产Current Assets货币资金Monetary capital短期投资Short-term investment应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Minus: Bad Debt Preparation应收帐款净额Net Value of Accounts Receivable预付账款Advance Payment应收补贴款Subsidy receivable其他应收款Other Accounts Receivable存货Inventory其中：原材料Including: raw materials库存商品及商品Storage products and products待摊费用Expenses to be amortized待处理流动资产净损失Net Loss of Fixed Assets to be handled一年内到期的长期债券投资Long-term Bonds Investment Due in One Year 其他流动资产Other Current Assets流动资产合计Total Current Assets长期投资Long-term Investment固定资产Fixed Assets固定资产原价Original Value of Fixed Assets减：累计折旧Minus: Total Depreciation固定资产净值Net Value of Fixed Assets固定资产清理Liquidation of Fixed Assets在建工程project under construction待处理固定资产净损失Net Loss of Fixed Assets to be handled固定资产合计Total Fixed Assets无形及递延资产Intangible Assets and Deferred Assets无形资产Intangible Assets递延资产Deferred Assets无形资产及递延资产合计Total Intangible Assets and Deferred Assets其他长期资产Other long-term assets递延税项Deferred Taxes递延税款借项Borrowings of Deferred Tax资产总计Total Assets流动负债Current Liabilities短期借款Short-term Borrowings其中：银行存款Including: Bank deposits应付票据Notes payable应付帐款Accounts Payable预收帐款Advance Receivable其他应付款Other Accounts Payable应付工资Salary Payable应付福利费Welfare Fees Payable应付税款Tax Payable应付利润Profit Payable一年内到期的长期负债Long-term Liabilities Due in One Year 其他流动负债Other Current Liabilities流动负债合计Total Current Liabilities长期负债Long-term Liabilities长期借款Long-term Borrowings应付债券Bonds Payable长期应付款Long-term Accounts Payable其他长期应付款Other Long-term Accounts Payable其他长期负债Other Long-term Liabilities住房周转金Residence House Turnover Capital长期负债合计Total Long-term Liabilities递延税项Deferred Taxes递延税项贷款Deferred Tax Borrowings负债合计Total Liabilities所有者权益Owner’s Equity实收资本Paid-up Capital其中：法人资本Including: Company’s Capital资本公积Capital surplus盈余公积Surplus reserve其中：公益金Including: welfare reserve未分配利润Undistributed Profits所有者权益合计Total Owner’s Equity负债及所有者权益总计Total Liabilities and Owner’s Equity利润表Profit Statement利润及利润分配表Profit and Profit Distribution Statement上年累计数Accumulated Last Year本年累计数Accumulated This Year主营业务收入Principle Business Income主营业务成本Principle Business Costs经营费用Operation Expense主营业务税金及附加Principle Business Tax and Extra Charge主营业务利润II. Principle Business Profit其他业务利润Other Business Profit管理费用Management Expenses财务费用Financial Expenses营业利润Business Profit投资收益Profit from Investments补贴收入Subsidy Income营业外收入Non-operating Income以前年度损益调整Adjust of Profit and Loss of the Years Before利润总额IV. Total Profit所得税Minus: Income Tax净利润Net Profit出口产品（商品）销售收入sales income of export goods(products)递延收入deferred income主营业务税金及附加Taxes and additional of principal business代购代销收入income from sales agency其他业务利润（亏损以“-”号填列）Other incomes(“-” for loss)期货收益Futures Income补贴收入Allowance Income补贴前亏损企业补贴收入allowance income of the company with loss before处置固定资产净收益income from disposal of fixed assets非货币性交易收益Income from Non-currency trade出售无形资产收益Income from sales of intangible assets罚款净收入Income from penalty用以前年度含量工资结余弥补利润calculating from the content salary before处置固定资产净损失Loss from disposal of fixed assets债务重组损失Loss from re-form of debts罚款支出Payment for penalty捐款支出Payment for donation其他支出Other payments结转的含量工资包干结余balance of content salary利润总额Total Profit减：所得税Minus: income tax少数股东损益Minority’s Loss and Profit未确认的投资损益（以“+”号填列）unconfirmed investment loss (“+” in front)年初未分配利润undistributed profit at year beginning盈余公积补亏Compensation of surplus reserve其他调整因素Other adjustment factors提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion利润归还投资Profits capitalized on return of investment单独留用的利润Profit reserved for a single item可供投资者分配的利润Profit Distributable to the Investors应付优先股利Prior share bonus payable应付普通股股利Common share bonus payable转作资本的普通股股利Common share bonus converted to be the capital未分配利润Undistributed Profit应由以后年税前利润弥补的亏损（以“+”号填列）loss compensated before the tax（合并）现金流量表（续表）（Combined）Cash Flow Statement（Followed）会商(03)表KS Form( 03)编制单位Company:（2002）年度Year （2002）金额单位：人民币元Unit: RMB Y uan项目Items行次No.金额Amount经营活动产生的现金流量Cash flow of business operation销售商品、提供劳务收到的现金Cash received from product sale and service provision收到的租金Rental Received收到的增值税销项税额和退回的增值税款Output tax of value added tax and returned value-added tax received收到的除增值税以外的其他税费返还Other returned taxes received besides the value added tax 收到的其他与经营活动有关的现金Other cash received related to business operation现金流入小计Sub-total of Cash Inflow购买商品、接受劳务支付的现金Cash spent on commodities and services经营租赁所支付的现金Cash paid for operation rental支付给职工以及为职工支付的现金Cash spent for and given to employees支付的各项税款Taxes Paid支付的其他与经营活动有关的现金Other cash paid related to business operation现金流出小计Sub-total of cash outflow经营活动产生的现金流量净额Net cash flow of business operation投资活动产生的现金流量Cash flow from investment收回投资所收到的现金Cash received from investment return分得股利或利润所收到的现金Cash received from dividend or profit取得债券利息收入所收到的现金Cash received from interest of bond处置固定资产、无形资产和其他长期资产而收到的现金Net cash received from disposal of fixed assets, intangible assets and other long-term assets收到的其他与投资活动有关的现金Other cash received relevant to investment购建固定资产、无形资产和其他长期资产所支付的现金Cash paid for fixed assets, intangible assets and other long-term assets权益性投资所支付的现金Cash paid for rights and interests investment债权性投资所支付的现金Cash paid for creditor's right investment投资所支付的现金Cash paid for investment投资活动产生的现金流量净额Net cash flow from investment筹资活动产生的现金流量Cash flow from financing activities吸收权益性投资所收到的现金Cash received from getting investment发行债券所收到的现金Cash received from issuing bonds企业负责人：Company Chief财务负责人：Financial Chief制表人This Form Made by分配股利或利润所支付的现金Cash paid for dividend and profit distribution and interest liquidation偿付利息所支付的现金Cash paid for interests融资租赁所支付的现金Cash paid for financing Rental减少注册资本所支付的现金Cash paid for registered capital decrease支付的其他与筹资活动有关的现金Cash paid for activities relevant to financing筹资活动产生的现金流量净额Net cash flow of financing汇率变动对现金的影响额Influence of exchange rate alternation to cash现金及现金等价物净增加额Increase in cash and cash equivalents不涉及现金收支的投资和筹资活动Non-cash investment and financing activities以固定资产偿还债务Paying liabilities with fixed assets以投资偿还债务Paying liabilities with investment以固定资产进行投资Investing with fixed assets以存货偿还债务Paying liabilities with inventory将净利润调节为经营活动的现金流量Turn net profit into cash for business operation净利润Net profit加plus减minus减：增加minus: increase减：减少minus: decrease计提的坏帐准备或转销的坏帐Bad debts preparation or reversal bad debts固定资产折旧Fixed assets depreciation待摊费用减少Decrease of expenses to be amortized预提费用增加Increase of retained expenses无形资产摊销Intangible assets to be amortized处置固定资产、无形资产和其他长期资产的损失Loss from disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失Losses on scrapping of fixed assets财务费用Financial Expenses投资损失(减：收益)Loss from Investment (Minus: Income)递延税款贷项(减：借项)Credit of Deferred Assets (Minus: Debit)存货的减少(减：增加)Decrease of inventories (Minus increase)经营性应收项目的减少(减：增加) Decrease in operating receivables (Minus: increase)经营性应付项目的增加(减：减少)Increase in operating Payables (Minus: increase)增值税增加净额(减：减少)Net increased amount of value added tax(Minus: increase)其他Others经营活动产生的现金流量净额Net cash flows from operating activities现金及现金等价物增加情况Net increase status of cash and cash equivalents现金的期末余额Cash at the end of the period现金的期初余额cash balance at the beginning of the period现金等价物的期末余额cash equivalence balance at the end of the period现金等价物的期初余额cash equivalence balance at the beginning of the period现金及现金等价物净增加额Net increase of cash and cash equivalence损益表Profit and Loss Statement本月数This Month本年累计数This Year Accumulated产品销售收入I. Product Sales Income减:销售折扣与折让Minus: Sales Discount产品销售收入净额Net Value of Product Sales Income减：产品销售成本Minus: Product Sales Cost产品销售费用Product Sales Expense产品销售税金及附加Product Sales Taxes and Additions产品销售利润Product Sales Profit加：代购代销收入Plus: Income from Purchase and Sales Agent 主营业务利润Main Business Profit加:其他业务利润Plus: Other Business Profit减：管理费用Minus: Management Expenses财务费用Financial Expenses汇兑损失Loss from Exchange营业利润Business Profit加：投资收益Plus: Profit from Investments补贴收入Income from Subsidies营业外收入Non-operating Income减：营业外支出Minus: Non-operating Expenditure以前年度损益调整Adjust of Profit and Loss of the Years Before 利润总额Total Profit减:所得税Minus: Income Tax净利润Net Profit审计报告Audit ReportXX会计事务所XX Certified Public Accountants Co., Ltd.中国注册会计师独立审计准则Independent Audit Standards of Chinese Certified Public Accountants企业会计准则Accounting Standards for Enterprises会计制度Accounting System of Enterprises会计报表附注Notes to the Financial Statement。

常见财务报告英语词汇

常见财务报告英语词汇以下是一些常见财务报告中常用的英语词汇及其翻译：1. 资产负债表 - Balance Sheet- 活动资产 - Current Assets- 长期资产 - Long-term Assets- 流动负债 - Current Liabilities- 长期负债 - Long-term Liabilities- 所有者权益 - Owner's Equity- 销售收入 - Revenue- 销售成本 - Cost of Goods Sold- 毛利润 - Gross Profit- 营业费用 - Operating Expenses- 税前利润 - Profit Before Tax- 税后利润 - Profit After Tax3. 现金流量表 - Cash Flow Statement- 经营活动现金流 - Cash Flow from Operating Activities- 投资活动现金流 - Cash Flow from Investing Activities- 筹资活动现金流 - Cash Flow from Financing Activities- 净现金流 - Net Cash Flow4. 财务分析 - Financial Analysis- 盈利能力 - Profitability- 偿债能力 - Solvency- 运营能力 - Operating Capability- 现金流量 - Cash Flow5. 重要财务指标 - Key Financial Ratios- 资产负债率 - Debt to Equity Ratio- 流动比率 - Current Ratio- 速动比率 - Quick Ratio- 营业利润率 - Operating Profit Margin- 净利润率 - Net Profit Margin这些词汇是财务报告中常见且重要的词汇，理解并正确运用它们对于分析和解读财务报告非常有帮助。

财经英语词汇翻译(O)

财经英语词汇翻译(O)财经英语词汇翻译(O)财经英语词汇翻译(O)obligation 债项；责任；义务obligation bond 债务债券obligee 受惠人occupational retirement scheme 职业退休计划occupational retirement schemes division 退休计划部〔财经事务局〕odd lot 散股；碎股；零股odd lot broker 散股经纪oecd country 经济合作及发展组织国家；经济合作及发展组织的成员国oecd stock market 经济合作及发展组织国家的证券市场off-balance-sheet exposure 资产负债表外的风险off-balance-sheet financing 帐外融资；资产负债表外的融资off-balance-sheet item 资产负债表外的项目off-balance-sheet transaction 帐外交易；资产负债表外的交易offer 要约；建议；收购offer by tender 招标发售offer document．nbsp 要约文件；建议文件offer for sale 要约出售offer for subscription 公开招股offer mechanism 招股机制offer of shares for public subscription 公开招股offer period 要约期offer price 要约价；发盘价offer rate 拆出息率offer to buy 要约买入offer to lend 要约贷出offer to sell 要约卖出offeree 受要约人offeree company 受要约公司offeree shareholder 受要约公司的股东offeror 要约人offeror company 要约公司；提出要约公司off-floor terminal 离场交易终端机off-floor trading 离场交易office of profit 有收益的职位office of the commissioner for securities and commodities trading 证券及商品交易监理专员办事处office of the commissioner of banking 银行业监理处office of the commissioner of insurance 保险业监理处office of the exchange fund 外汇基金管理局office of the telecommunications authority trading fund 电讯管理局营运基金official administrator 遗产管理官official emolument 官职薪酬official listing 正式上市official rate 法定汇率；官价official receiver 破产管理署署长official receiver's office 破产管理署official trustee 法定受托人off-market dealing 场外买卖offset 抵销；弥补；冲销offsetting position 相抵持仓offshore bank 离岸银行offshore borrowing 海外借款offshore borrowing transaction 海外借款交易offshore business 海外业务offshore currency deposit market 海外货币存款市场offshore fund 离岸基金offshore interest 海外利息offshore reinsurance income 离岸再保险入息offshore supervisors group 离岸监理组织off-site review 非实地审查off-site scrutiny 非实地审核ogaki kyoritsu bank, ltd. 大垣共立银行omission of income 漏报入息omission of profit 漏报利润on account basis 记帐方式；赊帐方式on-balance-sheet item 资产负债表内的项目on-cost 间接成本；间接费用；附加行政费用one board lot of securities “一手”证券"one building" condition “一家分行”的规定one day rolling currency futures 单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price 单一价格；不二价one-line vote 整笔拨款one-off grant 一次过拨款one-off item 非经常项目one-off payment 一次过拨款；单一笔款项one-off subsidy 一次过补贴onerous tax 繁苛税项；繁重税率on-floor order 场内买卖盘on-lending 转借on-site examination 实地审查open a position “做仓”；开仓open account 未清账户；记帐交易；往来账户open contract 未平仓合约open economy 开放经济open interest 未平仓合约数量open market 公开市场open market value 公开市场价值；市值open offer 公开售股〔上市方式〕open order 开仓订单open outcry 公开叫价；公开喊价open position 未平仓交易open price 开仓价格open tender 公开投标open-end fund 开端基金open-ended investment corporation 股份不定的投资公司opening balance 期初结余opening price 开盘价格；开市价opening quotation 开市价；开市行情opening rate 开盘汇价operating account 营业帐目；营业账户；经营帐目operating agreement 营运协议operating cost 营运成本；运作成本；操作成本operating deficit 营业亏损；经营赤字operating expenditure 经营开支；营运开支；营业支出operating expenses 营运开支；营业费用operating income 营运收入；营业收入operating loan 经营业务所需贷款operating profit 营业利润operating revenue 营运收入；营业收益operating services account 营运服务帐目operating statement 经营收支表；营业损益表operating surplus 经营盈余；营业盈余operation 经营；营运；投产operational fund 经费operative aggregate 现行总体数字operator 经营者；营运者；营办商opportunity cost 机会成本optimist “好友”optimum rate of expenditure 最适当支出率option 期权；认购权；选择权；选购权option contract 期权合约option money 期权费option on a futures contract 期货合约期权；期货期权option on commodities 商品期权option position 期权持仓量option premium 期权金；期权溢价optional stipulation 选择性规定options clearing corporation 期权结算公司〔芝加哥〕options clearing house pty limitedoptions clearing rules 《期权结算规则》options market 期权市场options market maker 期权“庄家”options pricing model 期权定价模式options trading 期权交易options trading member 期权交易会员options trading rules 《期权交易规则》order 订单；命令；买卖盘order cheque 记名支票；抬头支票order for payment of money 付款指令票据order for purchase 订购书order for redirection 转寄令order for sale 售卖令order of discharge 破产解除令order of foreclosure absolute 绝对止赎令order of mail transfer 信汇委托书order to pay admitted debt 偿付承认债项令order-based system 以买卖盘为基础的制度期权结算所有限公司〔悉尼〕ordinary annual contribution 经常性每年捐款ordinary course of business 通常业务运作ordinary creditor 普通债权人ordinary share 普通股ordinary share capital 普通股股本organization expenses 开办费organization for economic co-operation and development 经济合作及发展组织〔经合组织〕organization of petroleum exporting countries 石油出口国组织orient first capital limited 建银财务（香港）有限公司original estimates 原来预算original executor 原遗嘱执行人original issue price 原本发行价original margin 原始保证金；基本按金original mortgagee 原承按人original mortgagor 原按揭人original receipt 收据正本；收条正本original securities 原有的证券orix asia limited 欧力士（亚洲）有限公司ornament gold 饰金osaka securities exchange 大阪证券交易所oslo stock exchange 奥斯陆证券交易所o.t.b. card co. ltd. 海外信用卡有限公司ounce troy 金衡安士outflow of capital 资本外流；资金外流outflow of fund 资金外流outflow of money 资金外流outgoing partner 退出的合伙人outgoings 支出outgoings and expenses 支出及开支outlay 费用；开支；支出outlying business district 市区外商业区out-of-hours trading 在正式交易时间以外的交易out-of-pocket expenses 实付费用；付现费用out-of-the-money option 无价期权；价外期权outport collection 外埠代收款项output 产出；产值；产量outside dealing 场外买卖；场外交易outstanding 未偿还；尚未支付outstanding account 未清帐项；未清帐目outstanding allocation 应拨未拨的款项outstanding amount 未偿还的数额outstanding balance 未清帐款；未清余额outstanding bill 未偿付票据；未兑现票据outstanding borrowing 未清偿债项outstanding claim portfolio 未决申索组合outstanding commitment 尚未支付的承担额outstanding derivatives contract 尚未平仓的衍生工具合约outstanding loan 尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax 欠税outstanding uncapitalized interest 尚未支付且未化作本金的利息outturn 结算；结算数字outward document．ry bill 出口跟单汇票outward remittance 汇出汇款over and above inflation 减除通胀因素overall average internal rate of return 平均总体内部回报率overall consumer price index 总体消费物价指数overall domestic export 本地产品出口总额overall growth rate 整体增长率；总增长率overall investment 总投资额；总体投资overall liquidity ratio 总体流动资金比率overall price relative 全面相对价格overall surplus 总盈余overall tally 全面总计overbuying 超买；买空over-commitment 超额承担overdraft 透支overdraft by banks abroad 海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks 本港银行同业透支overdraft by outport banks 外埠银行同业透支overdraft of an account 户口透支overdraft on banks 向银行同业透支overdraft on banks abroad 向海外银行同业透支overdraft on banks in foreign countries 向外国银行同业透支overdraft on local banks 向本港银行同业透支overdraft on outport banks 向外埠银行同业透支overdraft secured 抵押透支overdue 逾期overdue loan 过期贷款over-employed economy 过度活跃的经济overhang 剩余承担；未完成的承担额；过剩额overhead 间接费用；间接成本overhead cost 间接成本overheated economy 过热的经济overheated market 过热的市场overnight hong kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance 隔夜流动资金贷款overnight margin 隔夜保证金；隔夜按金overnight money 隔夜拆借资金；隔夜钱overnight position 隔夜头寸overnight rate 隔夜利率overpaid amount 多缴数额overpayment of contribution 多缴供款overrun 超支overrun cost 超额费用oversea-chinese banking corporation ltd. 华侨银行有限公司overseas bank 海外银行overseas banking corporation 海外银行法团overseas branch 海外分行overseas companies section 海外公司注册组〔公司注册处〕overseas currency balance 海外货币结余overseas financial institution 海外财务机构overseas interest 海外利息overseas investment 海外投资overseas market 海外市场overseas representative office 海外代表办事处overseas trust bank ltd. 海外信托银行有限公司overseas union bank ltd. 华联银行overselling 超卖；卖空oversight of markets 监察市场over-spending 超额支出；超支overtax 超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market 场外交易市场over-the-counter trading 场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading 过量交易owner-occupier allowance 自住业主津贴ownership 所有权；拥有权ownership in common 分权共有权财经英语词汇翻译(O) 相关内容:。

财务管理专业英语词汇表(很全面)

Chapter 1 An Overview of Financial Management business 企业，商业，业务finance 财务，理财management 管理，管理层revenue 收入return 回报shareholder 股东stakeholder 利益相关者stock 股票profit maximization 利润最大化shareholder wealth maximization 股东财富最大化enterprise value maximization 企业价值最大化hedge risks 规避风险inventory 存货current assets 流动资产current liabilities 流动负债financing 筹资corporation 股份公司earning per share（EPS）每股收益exchange rate 汇率inflation 通货膨胀contractual relations 契约关系equity 所有者权益dividend 股利CFO（Chief Financial Officer）首席财务官，财务总监Chapter 2 The Time Value of Money accrued 增值的，应计的annuity 普通年金annuity factor 年金系数compound interest 复利discounting 贴现future value 终值geometric series 等比数列mortgage 抵押ordinary annuity 普通年金perpetuity 永续年金present value 现值principal 本金reinvest 再投资simple interest 单利time value of money 货币时间价值compounding 复利计算Chapter 3 Risk and Rewardcapital asset pricing model（CAPM）资本资产定价模型diversification 分散化efficient capital market 有效资本市场expected return 期望回报market, systematic, or undiversifiable risk 市场风险、系统风险或不可分散风险portfolio 组合reward 收益，溢酬，溢价risk-aversion 风险厌恶risk-neutrality 风险中性risk preference 风险偏好risk premium 风险溢价security markets line（SML）证券市场线semi-strong capital market efficiency 半强式资本市场有效spread out 分散square root 平方根standard deviation 标准差strong capital market efficiency 强式资本市场有效transaction cost 交易成本unique, firm-specific, idiosyncratic, unsystematic, or diversifiable risk 特殊风险、特有风险、虚假风险、非系统风险或可分散风险variance 方差volatility 波动性weak capital market efficiency 弱式资本市场有效Chapter 4 Financial Assets and Their Valuation asset 资产security 证券issue （股票，钞票）分发，发行coupon rate 票面利率，息面利率annual 每年的，年度的，一年一次的obligate 使（某人）负有责任或义务outstanding 未解决的，未偿付的，杰出的calculate 估计，预测compensation 报酬，工资，补偿物perpetual 永久的，永恒的infinite 无限的，无穷的substitute 替代，取代yield 出产，产，出（果实、利润、结果）approximation 相似，近似trial-and-error 试误法illustrate 说明，阐明entitle 使人有权拥有……liability 负债intrinsic value 内在价值asymmetry 不对称constant 不变的，可靠的phase 阶段，时期preferred stock 优先股Chapter 5 Capital Budgeting and Investment Decision capital budgeting 资本预算estimating net present value 预期净现值the average accounting return 平均会计报酬率stand-alone principle 独立原则the internal rate of return 内部收益率the payback rule 回收期法erosion 侵蚀net working capital 净营运资本opportunity cost 机会成本hard rationing 硬约束soft rationing 软约束sunk cost 沉没成本incremental cash flow 增量现金流量pro forma financial statement 预估财务报表forecasting risk 预测风险scenario analysis 情景分析investment criteria 投资决策标准cash flow 现金流量project cash flow 项目现金流量depreciation 折旧capital spending 资本性支出garbage-in garbage-out system 垃圾进、垃圾出系统best case and worst case 最优情形和最差情形Chapter 6 Working Capital Management working capital 营运资本speculative 投机precautionary 预防的buffer 缓冲器invoice 发票deposit 存款disbursement 支付expenditure 消费trade-off 权衡attorney 代理人applicant 申请人utilization 应用dampen 使沮丧ordering cost 订货成本carrying cost 储存成本raw material 原材料insurance 保险linear 线性的bad-debt 坏账Chapter 7 Financing Modes debt financing 债务筹资equity financing 权益投资prospectus 招股说明书the general cash offer 普通现金发行the rights offer 配股发行initial public offering(IPO) 首次公开发行underwriting discount 承销折价the subscription price 认购价格collateral 抵押品mortgage securities 抵押债券debenture 信用债券sinking fund 偿债基金call provision 赎回条款call-protected 赎回保护operating leases 经营性租赁financial leases 融资租赁sale and lease-back 售后租回leveraged leases 杠杆租赁warrants 认股权证convertibles 可转换债券call options 看涨期权straight bond value 纯粹债券价值conversion value 转换价值secured loans 抵押贷款committed lines of credit 承诺式信贷额度compensating balances 补偿性余额trust receipt 信托收据Chapter 8 Capital Structure capital structure 资本结构optimal capital structure 最佳资本结构financial leverage 财务杠杆homemade leverage 自制杠杆payoff 回报proceeds 收益financial risk 财务风险interest tax shield 利息税盾direct bankruptcy costs 直接破产成本indirect bankruptcy costs 间接破产成本liquidation 清偿reorganization 重组absolute priority rule 绝对优先原则qualification 限定条件cost of equity 股权成本business risk 经营风险pie model 饼状模型break-even point 收益均衡点indifference point 无差异点Chapter 9 Dividend Distribution dividend irrelevance theory 股利无关理论retained earnings 留存收益capital surplus 资本公积earned surplus 盈余公积legal surplus 法定盈余公积free surplus reserves 任意盈余公积stockholder meeting 股东会declaration date 宣告日holder-of-record date 股权登记日ex-dividend date 除息日stock split 股票分割stock dividend 股票股利stock repurchase 股票回购declaration date 股利宣布日record date 股权登记日regular dividend 正常股利cash dividend 现金股利stock dividend 股票股利stock price appreciation 股价增值open market 公开市场payment date 股利支付日going concern 持续经营。

财务会计英语专业词汇大全

财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。

无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。

本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。

2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。

•Liabilities：负债，指企业应付的经济利益。

•Equity：所有者权益，指企业所有者对企业资产的权益。

•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。

•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。

•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。

•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。

•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。

3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。

•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。

•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。

•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。

•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。

4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。

•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

财务专业英语词汇翻译现在随着英语的普及，越来越多的专业词汇需要被大家知道、学习，文章中介绍了关于财务专业英语词汇，供大家学习。

proceeds from borrowings 举债所得款项proceeds of bills 库券收益proceeds of forfeit 出售没收物品所得收入proceeds of sale 售卖得益;销售收入pro-competition 鼓励竞争pro-competition policy 鼓励竞争的政策procuration fee 借款代理费procuration signature 代理签名producer 生产商product price index [PPI] 生产物价指数production approach 生产计算法production cost 生产成本production expenses 生产开支;生产费用production-based gross domestic product estimate 以生产为计算基础的本地生产总值估计数字productive capacity 生产能力productivity 生产力;生产率professional accountant 专业会计师professional charges 专业收费Professional Course for Equity Options Practitioners 股票期权从业员专业课程professional indemnity insurance 专业弥偿保险professional reinsurer 专业再保险人professional valuation 专家估值profit 利润;盈利;溢利profit and loss account 损益帐;损益表profit and loss appropriation account 损益分配帐profit and loss of previous period 前期损益profit and loss of previous year 上年损益profit and loss on exchange 汇兑损益profit and loss on securities 证券损益profit and loss statement 损益表profit arising in or derived from Hong Kong 于香港产生或得自香港的利润profit forecast 利润预测;盈利预测profit margin 利润率;利润幅度profit maximization 获取最大利润;最高利润点profit record 盈利记录profit sharing 盈利摊分profit taking 获利回吐;见利抛售profitability 盈利能力profiteer 投机商人;奸商profiteering 牟取暴利;投机倒把profit--loss sharing ratio 盈亏分配比率profits tax 利得税profits tax assessment 利得税评税profits tax return 利得税报税表profit-sharing bonus 红利奖金program trading 程序买卖Programme Management System 纲领管理制度programme of deregulation [interest rate] 撤销利率限制计划Programme of Economic Surveys 经济统计调查计划progressive rate 累进税率progressive tax band 累进税阶project cost 工程项目费用project estimates 计划预算;工程项目预算;工程计划预算project financing 项目融资project-by-project approach 逐项计划处理方法projected income 预计收入projected revenue 预计收入projection 推算;预测;预计project-linked borrowing 与指定计划有关的借款promise to pay 付款承诺promissory note [P/N] 承付票;本票;期票prompt collection of money 迅速收款prompt date 交割日proof of debt 债权证明;债权证明表proof of title 业权证明proper account 妥善帐目proper books of account 妥善帐簿proper disbursement 正当垫付费用properties sectorial index 地产分类指数properties sub-index 地产分类指数property 财产;物业;产权property assessable to tax 应课税的物业property derived from the deceased 得自死者的财产property gains tax 物业增值税property investment arrangement 财产投资安排property lending 物业贷款property liable to estate duty 须缴纳遗产税的财产property market 物业市场;地产市场property market rental index 物业市场租金指数property passing on a death 死者去世时转移的财产property portfolio 房地产投资组合property situated outside Hong Kong 在香港以外地方的财产property tax 物业税property tax assessment 物业税评税Property Tax Demand Note 物业税缴税通知书property tax return 物业税报税表property taxpayer 缴纳物业税的人士property-linked benefit 与财产相连的利益proportional treaty 比例协约proportional treaty reinsurance 比例协约再保险proportionate reduction of property tax 按比例减征物业税Proposal for Alteration of Valuation List 修改估价册建议书proposal form 投保表格proposed estimates 建议预算proprietary insurance corporation 营利保险法团proprietor 东主proprietorship 独资企业;东主所有权prospective buyer 有意购买者;准买家prospective liabilities 预期负债prospective planholder 有意参与投资计划的人士Protection of Wages on Insolvency Fund 破产欠薪保障基金Protection of Wages on Insolvency Fund Board 破产欠薪保障基金委员会protective trust 保护信托protest of bills 汇票的拒付证明provable debt 可证债项;可证债权provident benefit 公积金福利provident fund 公积金provident fund scheme 公积金计划provision 拨款;预留款项;备付款项;准备金provision for diminution in value 减值准备provision for taxation 备付税项provision on account 临时拨款额provisional administrator 临时管理人provisional agreement for sale and purchase 临时买卖协议Provisional Certificate of Receipt of Estate Duty 遗产税收讫临时证明书provisional damages 临时损害赔偿provisional estimate 临时估计数字provisional estimate of gross domestic product 本地生产总值临时估计数字provisional letter of allotment 暂定配股通知书provisional limit 暂定限额provisional liquidator 临时清盘人;暂委清盘人provisional profits tax 暂缴利得税provisional property tax 暂缴物业税provisional salaries tax 暂缴薪俸税provisional tax 暂缴税provisional tax instalment system 暂缴税分期缴付制度Provisional Urban Council rates 临时市政局差饷provisionally acceptable levels [PALs] 暂定上限provisionally acceptable levels of expenditure 暂定预算开支上限provisioning policy 坏帐准备政策proxy 代表;委托书prudential supervision system 审慎监管制度public account 政府帐目public accountant [PA] 注册核数师Public Accounts Committee of the Legislative Council 立法会政府帐目委员会public auction 公开拍卖public body 公共机构public company 公众公司public consumption expenditure 公众消费开支public corporation 上市公司;公营公司public debt 政府债务;公债public debt repayment 偿还政府债务public deposit 政府存款public examination 公开研讯public expenditure 公共开支public finance 公共财政public float 公众持股量public float requirement 公众持股量规则public fund 公帑;公共基金public interest 公众利益public investment expenditure 公共投资开支public limited company 公共有限公司;公众有限公司;上市有限公司public listed company 公众上市公司public money 公帑public offer 公开发售public officer 公职人员public policy 政府政策;公共政策public revenue 政府收入;公共收入Public Search Division [Companies Registry] 公众查册部〔公司注册处〕Public Search Hall [Companies Registry] 公众查册大堂〔公司注册处〕public sector 公营部门public sector entity in Hong Kong 香港公营单位public sector expenditure 公营部门开支public sector expenditure on buildings and constructions 公营部门的建造开支public sector expenditure on consolidated account 综合帐目内的公营部门开支public subscription 公开发售;公开认购public tender 公开招标public trustee 公共受托人public utility 公用事业;公用事业设施public utility company 公用事业公司public utility tariff 公用事业的收费public utility-type undertaking 公用事业式企业Public Works Management System 工务工程管理系统public works non-recurrent expenditure 公共工程非经常开支public works recurrent expenditure 公共工程经常开支Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council] 工务小组委员会〔立法会财务委员会〕Public Works Tender Board 工务投标委员会published price 公布价格punitive tax 惩罚性税项purchase and sale statement 日结单对帐表;买卖报告purchase consideration 买入价格;购买代价purchase money 买款purchase price 买价purchase tax 购物税purchaser 承购人;购买人;买家purchasing and inventory control 购货与存货管制purchasing pattern 购买模式;采购模式purchasing power 购买力purchasing power parity 购买力平价pure reinsurer 纯再保险人put option 认沽期权;看跌期权put warrant 认沽认股权证pyramid selling 层压式推销法以上便是关于“财务专业英语词汇精选”的具体内容。