财经英语中英文汉英英汉对照
财经英语翻译
1、Financial intermediaries could not exist without intermediation.没有金融中介行为，金融中介机构就无法存在。
2、It is highly improbable that all depositors will withdraw funds at the same time.所有的存款人在同一时间提取资金是极不可能的。
3、Financial intermediaries facilitate a more efficient flow of funds from lenders to borrowers.金融机构促使资金从贷款人向借款人更为有效的流动。
4、This lo wering of interest rates would be highly beneficial to a country’s rate of economic growth and development.这种利率的降低可能对一个国家的经济增长率和发展极为有利。
5、The money market consists of a collection of markets, each trading a distinctly different financial instrument.货币市场包括了一系列的市场，每个市场交易的是一种完全不同的金融工具。
6、It is understandable that the traders will sell highest price and buy at the lowest.可以理解的是，交易人要以最高价卖出而以最低价买入。
7、In the trading room phones never ring, Instead, incoming calls are signaled by the blinking lights.在交易室里，电话铃声从来不响，打进的电话是由闪烁的灯光来显示的。
《财经英语》PPT课件
3. economical a. 节俭的,经济的,合算的
Going by train is more economical than going by plane
4. economy n. 节约,经济
market economy
Economy and Reform Economy Development Zone 经济开发区 economy car 经济型轿车
1、Choices have to be made on... 2、Economic resources are ... 3、By capital we mean ... 4、Capital goods are ... 5、In the economic sense, scarcity means ... 6、Economic goods and services are ...
协议
An economic system is made up of the collection of relationships, customs, institutions, laws and arrangements that are combined to satisfy the economic wants of the community – to determine what and how production take place, and who receives the output.
作为of的 宾语从句
作为joke的定 语从句
Economics is the study of mankind in the ordinary business of life;
it examines that part of individual and social action which is most closely connected with the attainment and with the use of the material requisites of well-being
财经英语词汇翻译（S2）
财经英语词汇翻译(S2)south-east asian central banks 东南亚中央银行组织sovereign risk 政治风险；主权风险soyabean futures 大豆期货；期豆spc credit limited 美国太平洋信贷有限公司special cash bonus 特别现金红利special coin suspense account 特别硬币暂记帐special crossed cheque 特别划线支票special crossing 特别划线special debt securities 特别债务证券special drawing right 特别提款权special economic zone 经济特区special endorsement 记名背书special expenditure 特别开支special fund 特别基金special grant 特别补助金special levy 特别征费〔证券〕；特别附加费special levy fund 特别征费基金special manager 特别经理人special payment 特别付款special proxy 特别委托书special rates grant 特别差饷补助金special surplus 特别盈余special suspense account 特别暂记帐special trust 特别信托special warrant 特别拨款令；特别支款授权书specific charge 特定押记specific deduction 特定扣税项目specific duty 从量税specific duty rate 从量税率specific relief 特定宽免specific sum 指明款项specified rate rules 指定利率规则specified tax 指明税项speculation 投机speculative activity 投机活动speculative attack 投机冲击speculative position 投机盘speculative pressure 投机压力spending guideline 开支指引；开支预算的指引spending pattern 开支模式；消费模式spending power 消费力split 拆细；拆股split share 已拆细股份；已分割股份split trust 分类信托spoiled stamp 损坏的印花spot 即期；现货spot assets 现金资产；现金存款spot contract 现货合约spot exchange rate 即期汇率；现货兑换率spot foreign currency assets 即期外币资产spot foreign currency liabilities 即期外币负债spot index 现货指数spot market 现货市场spot month 现货月份spot month trading 现货月份交易spot price 现货价格spot rate 即期汇率；现货汇率；现货价spot settlement 即场成交；现场交易spot trading 现货交易spot transaction 现货交易；现汇交易spread 差价；利率差距；利润幅度；价位spread back 拨回有关年度评税spread margin 跨期保证金；跨期按金spread option 复式期权；取差期权spread table 价位表spread trading 跨期买卖；跨价买卖spreading 跨期买卖；跨价买卖square position 平仓；轧平差额squeeze “迫仓”；“夹仓”；紧缩stabilization fund 稳定金staff on-cost 职员附加费用；员工间接费用staff-related expenses 与职员有关的费用；与员工有关连的开支stag 投机认股者；“炒”新股者；新股套利者stakeholder 保证金保存人stale cheque 过期支票stamp 印花stamp duty 印花税；厘印费stamp duty on contract note 成交单据印花税stamp duty on conveyance of land 土地转让印花税stamp duty on conveyance of properties 物业转让印花税stamp duty on property transactions 物业交易印花税stamp duty on stock transfers 股票交易印花税stamp duty rate 印花税税率stamp duty relief 印花税宽免stamp office 印花税署〔税务局〕standard amount 标准免税额standard and poor's 500 index 标准普尔500 指数standard and poor's corporation 标准普尔公司standard and poor's rating 标准普尔评级standard chartered bank 渣打银行standard conversion rate 划一兑换率；划一折合率standard london (asia) limited 英国标旗（亚洲）有限公司standard of accounting and auditing practices 会计及核数执业准则standard of disclosure 披露标准standard rate 标准税率；标准收费率standard rate zone 标准税率范围standard share 标准定额股；标准股票standard valuation method 标准估价方法standby credit 备用信贷standby facility 备用贷款standing accounting instructions 《常务会计指令》standing committee on company law reform 公司法改革常务委员会standing offer 有效要约standing order form for tax reserve certificate 长期委购储税券通知书stand-over order 暂缓缴税令star chamber 高层资源会议star chamber action group 高层资源会议策动小组star chamber review 高层资源会议总结；高层资源会议检讨start-up cost 开办成本；筹备费用start-up grant 成立初期补助金state administration of exchange control 国家外汇管理局〔中国〕state bank of india 印度国家银行statement 结算书；报表；说明书statement in lieu of prospectus 代替招股章程陈述书statement of account 帐目报表statement of adjustment 调整说明书statement of affairs 资产负债状况说明书statement of annual account 周年帐目报表statement of assets and liabilities 资产负债表statement of calculation 计算说明statement of income and expenditure 收支报告；收支结算表statement of loss 亏损表statement of loss and gain 损益计算表statement of profit and loss 损益计算表statement of receipts and payments by the government 政府收支总表statement of standard accounting practice 《会计实务准则》statements of insurance practice 《保险业业务惯例声明》state-owned enterprise 国营企业statistical analysis and modelling 统计分析及编制统计模型statistical indicator 统计指标statistical summary 统计摘要；统计概要statistical yearbook 《统计年报》statute-barred debt 已逾时效的债项statutes of distribution 《遗产分配法规》statutory business 法定业务statutory charge 法定收费statutory compensation 法定补偿金statutory corporation 法定公司statutory debt 法定债项statutory declaration 法定声明statutory trust 法定信托stay buoyant 保持畅旺steady growth 稳步增长steep rise 急升sterling area 英镑区sterling guarantee agreement 《英镑保证协议》stock 证券；股票；股额；公债；存货stock adjustment 存货调整stock balance summary 股票往来报告表stock book 存货簿stock borrowing and lending agreement 证券借用及借出协议stock broker 股票经纪stock certificate 股票；股票证书stock clearing corporation 股票结算公司〔费城〕stock control account 存货总帐；存货控制帐stock control report 股票存量报告表stock deposit and withdrawal 股票存取stock exchange 证券交易所stock exchange automated quotation system 证券交易所自动报价系统〔英国〕stock exchange company 证券交易所stock exchange information services limited 香港联合交易所信息服务有限公司stock exchange of hong kong limited 香港联合交易所有限公司〔联交所〕〔前称联合交易所〕stock exchange of singapore 新加坡证券交易所stock fund account 存货基金帐stock futures 股票期货stock index futures 股市指数期货stock index futures market 股市指数期货市场stock index option 股市指数期权stock list 存货表；存货单；股市行情表stock market 证券市场；股票市场stock option 股票期权stock options market 股票期权市场stock portfolio 股票投资组合stock sheet 存货表stock split 股票拆细；拆股stock unit 股份stock warrant 认股证；认股权证stock watering 股票搀水stockbroker 股票经纪stockbroking business 股票经纪业务stockholder 证券持有人；股东；股份持有人；股额持有人stockholm options market 斯德哥尔摩期权市场stockholm stock exchange 斯德哥尔摩证券交易所stock-in-trade 存货stocks and shares 股额及股份stop limit order 限价盘；停止限价指令stop loss order 止蚀盘；止蚀指令stop order 止蚀盘；止蚀指令stop payment 止付stop-go policy 应变经济政策；经济膨胀和紧缩交替运用的政策storage fee 仓费straddle trading 套盘；跨期买卖；跨价买卖straight bond 传统债券；纯粹债券straight letter of credit 直接信用证straight-line depreciation method 直线折旧法straight-line fixed repayment 直线固定还款street shareholder 场外股东strengthening of currency board arrangements in hong kong 《巩固香港的货币发行局制度》〔香港金融管理局〕strike price 行使价；敲价strong demand 殷切需求strong growth 强劲增长structural analysis section 经济结构分析组〔财经事务局〕structural ratio 结构比率structural transformation of the economy 经济结构转型structure of assets and liabilities 资产负债结构struggle between bulls and bears 好淡争持student loan fund 学生贷款基金sub-agent 分销代理商sub-contract 分包合约sub-contractor 次承判商；“二判”sub-fund 成分基金subhead 分目；开支分目subhead of expenditure 开支分目sub-index 分类指数subject to a trust 受信托规限subject to tax 须课税subordinated debt 后偿债项subordinated deposit 无优先权存款subordinated loan 附属贷款subordinated loan stock 后偿债权股额sub-purchaser 转购人subscriber 认购人；认购者subscription 认购；认股；会费subscription list 认购名单subscription price 认购价格subscription rate 认购率subsequent allowance 以后免税额subsidiary 附属公司subsidiary business 副业；附属业务subsidiary company 附属公司；子公司subsidiary ledger 明细分类帐；辅助分类帐subsidiary note security fund 辅助纸币保证基金subsidy 津贴；补贴subsidy code 补贴守则subsistence allowance 生活津贴；膳食津贴；膳宿津贴substandard loan 次级贷款substantial appreciation of prices 价格大幅上扬；价格飙升substantial benefit 实质利益substantial savings 巨额储蓄substantial shareholder 大股东substantial transaction 重大交易sub-subsidiary company 再附属公司sub-total 小计sub-transferee 次承让人sub-transferor 次出让人sub-underwrite 分包销sub-underwriter 分包销商sub-underwriting commission 分包销佣金sub-underwriting contract 分包销合约subvention 资助金subvention system 补助制度；资助制度subventions and lotteries fund advisory committee 津贴及奖券基金咨询委员会successful tenderer 中标者succession 继承successor 继承人sugar futures 期糖sum assured 保额sum invested 投资款项sum payable 应付的款项sumitomo bank ltd. 株式会社住友银行sumitomo trust & banking co. ltd. 住友信托银行sumitomo trust finance (h.k.) limited 住友信托财务（香港）有限公司summary liquidation case 简易程序清盘案summary of receipts and payments as trustee 受托人的收支撮要sumptuary taxation 寓禁于征的税项sundry creditor 杂项债权人；其它债权人sundry debtor 杂项债务人；其它债务人superannuation 离职金superannuation allowance 离职津贴superintendent of stamp office 印花税署总监supernational credit rating 跨国信贷评级supervening contract 附加合约supervision fee 监管费supervision of markets division 市场监察部〔证券及期货事务监察委员会〕supervisory authority 监管当局；监理当局supervisory regime 监管架构supervisory system 监管制度supplementary appropriation 追加拨款supplementary budget 追加预算supplementary capital 附加资本supplementary notes to the fit and proper criteria (for applicants applying for licences under the leveraged foreign exchange trading ordinance) 《〈适当人选的准则〉补充附注》（适用于根据《杠杆式外汇买卖条例》申请牌照的申请人）supplementary provision 追加拨款；追加备付款项supplementary warrant 追加备付款项令supplies contract 物料供应合约supply-side economics 供应学派经济学；供应经济学support services division 辅助服务处〔香港金融管理局〕suppress inflation 遏止通货膨胀suppression factor 限制因素surcharge 附加费surcharge notice 缴纳附加费通知书surety 保证人；担保人；担保surety bond 担保债券；银行保证书surge 锐升；激增；飙升surplus 盈余surplus and deficit account 盈余亏损帐surplus assets 剩余资产surplus funding 剩余资金surplus income 收益盈余surplus on recurrent account 经常帐盈余surrender 放弃；退回；退回书；退保surrender of benefits 放弃利益surveillance programme 监察计划surviving joint owner 尚存的联名拥有人surviving partner 尚存的合伙人surviving trustee 尚存受托人suspend payment 暂停付款suspense account 暂记帐suspension 暂时吊销suspension of trading 停牌；暂停买卖sustained economic growth 经济持续增长sustained growth 持续增长swap adjustment centre 掉期调剂中心swap deposit 掉期存款；“ 假美金”swap market 外汇掉期市场swap transaction 掉期交易；互惠信贷交易swedish krona 瑞典克郎swiss federal banking commission 瑞士联邦银行监理委员会swiss franc 瑞士法郎swiss options and financial futures exchange ag 瑞士期权及金融期货交易所有限公司swiss reinsurance company, zurich 苏黎世瑞士再保险公司switching 转换；掉期买卖sydney futures exchange ltd. 悉尼期货交易所有限公司syndic 经理人syndicated loan 银团贷款；集团放款；财团放款syndication centre 财团中心synthetic call option 合成认购期权synthetic stock 合成股票synthetics 合成工具system of cartelized rates 联营式利率制度system of financial administration 财政管理制度system of national accounts 国民账户体系；国民经济核算体系systematic bias 系统性偏差systematic risk 系统性风险。
经济学常用英语词汇英汉对照
经济学常用英语词汇英汉对照经济学常用英语词汇英汉对照economist 经济学家socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济rural economics 农村经济liberal economy 自由经济mixed economy 混合经济political economy 政治经济学protectionism 保护主义autarchy 闭关自守primary sector 初级成分private sector 私营成分，私营部门public sector 公共部门，公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原understanding 约定concentration 集中holding company 控股公司trust 托拉斯cartel 卡特尔rate of growth 增长economic trend 经济趋势economic situation 经济形势infrastructure 基本建设standard of living 生活标准，生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞，萧条，不景气underdevelopment 不发达underdeveloped 不发达的` developing 发展中的。
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
会计英语-东北财经大学出版社 孙坤编著
会计英语复习范围一、翻译（英译汉，汉译英各10个，每个1分）Accounting 会计，会计学 accountant 会计师，会计人员 governmental and institutional accounting 政府和事业单位会计 public utilities 公共事业 assurance services 鉴证服务stakeholder 利益相关者deferrals 递延项目replacement cost 重置成本matching principle 配比原则 income statement 损益表、利润表 accounting equation 会计等式或会计平衡式 retained earnings 留存收益 net income 净收益 source document 原始凭证 general ledger 总分类账 subsidiary ledger 明细分类账 trial balance 余额试算表 work sheet 工作底稿或工作底表 cash receipts 现金收入 cash payment 现金支出 prepaid expenses 预付费用unearned revenues 预收收入accrued expenses 应计费用accrued revenues 应计收入dividend 股利 economic performance 经济成果，经营成果 gross profit 销售毛利 raw material 原材料 treasury stock 库存股、库藏股 stock options 股票认购权 plant and equipment 厂场设备，固定资产 principal 本金 operating cash flows 经营活动资金流量disclosure notes 报表附注accounting policies 会计政策 savings accounts 储蓄账户owners’ equity 所有者权益 original investment 初始投资 stock split 股票分割 cost accounting 成本会计 cost centre 成本中心 job costing 订单成本计算法 contract costing 合同成本计算法activity based costing 作业成本法management accounting 管理会计standard costing 标准成本法 cost behavior 成本习性、成本形态 International Accounting Standards committee（IASC）国际会计准则委员会 transnational financial reporting 跨国企业财务会计 auditing 审计 analytical procedures 分析性程序 standard audit report 标准审计报告 unqualified opinion 无保留意见 adverse opinion 否定意见 disclaimer of opinion 拒绝表示意见 qualified opinion 保留意见 internal control 内部控制 Risk Management 风险管理 Corporate government 公司治理 Capital Budget 资本预算 GAAP（Generally Accepted Accounting Principles）一般公认会计原则二、多选（10个，每个2分）1. Accounting assumptions. 会计假设⑴Separate entity assumption.会计主体假设⑵Going concern assumption.持续经营假设⑶Accounting-period assumption.会计分期假设⑷Monetary unit assumption.货币计量假设2. Accounting recognition and measurement principles 会计确认和计量原则⑴Cost principle. 历史成本原则⑵Matching principle. 配比原则⑶Conservatism. 谨慎性原则⑷Materiality.重要性原则⑸Differentiate capital and revenue.划分资本性支出和收益性支出⑹Substance over form. 实质重于形式3. External users of accounting information are not directly involved in running the organization. Almost all of us are users of accounting information. They include shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press. 会计信息外部使用者不直接参与组织与组织的经营管理，我们所有的人几乎都使用会计信息。
财经英语词汇翻译（M）_财务英语词汇
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 contract 市场合约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 premium 市场溢价market price 市价；市场价格market price development 市场价格变动market rate 市价；市场利率；市场汇率market rate of discount 市场贴现率market rate of interest 市场利率market rent 市值租金；市面租金market rigging 操纵市场market risk 市场风险market risk regime 市场风险制度market sentiment 市场情绪市场发展处〔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。
财经中英文汉英英汉对照词汇对照
An English-Chinese Glossary of Financial Terms 财经中英词汇表FOREWORDIn a continuous effort to provide all finance staff with practical and useful tools relating to financial management, and to improve the English proficiency of all staff, Operations Support Department is pleased to present the First Edition of An English-Chinese Glossary of Financial Terms.In the last few months, we have benchmarked large amount of reference materials and prepared the glossary with words starting from A-N. This edition contains over 1,500 financial terms, and we will continue to update it regularly until finishing all of them.For your easy searching, we provide a simple way: You may key in the Chinese words using “Find” function of the Edit menu in Windows, the system will automatically match it and look for the English words. It can work the other way round.We are grateful to your support of our work. If you have any questions or comments when using this glossary, please contact Angela Yan Tingting of Notes ID 46408.Process Management OfficeFinancial Operation Support Department2005-09-19序言为了提升财经管理部员工的英文水平，运作支持部一直致力于为大家提供翔实而有用的参考资料，为此，我们欣然推出《财经中英词汇表》（第一版）。
Practical English财经英汉小典
Practical English: 财经英汉小典1 Reserve requirement ratio 存款储备金率The reserve requirement is a bank regulation that sets the minimum reserves each bank must hold to customer deposits and notes. Reserve requirement ratio is the percentage of bank reserves to the total of deposits and notes.存款准备金是银行监管机构限定的为保证客户存款和清算每个银行必须持有的最小的储备金额。
存款准备金率就是存款准备金占其存款总额的比例。
例如：The People's Bank of China (PBOC) announced on Tuesday to raise the deposit reserve requirement ratio by 0.5 percentage points from Jan. 18 this year.中国人民银行周四宣布从1月18日起将存款储备金率提高0.5个白分点。
2 Capital adequacy ratio (CAR) 资本充足率Capital adequacy ratio (CAR), also called Capital to Risk (Weighted) Assets Ratio (CRAR), is a ratio of a bank's capital to its risk.资本充足率，也称为资本风险（加权）资产率,是资本充足率是指资本总额与加权风险资产总额的比例。
例如：After a year of record lending, most Chinese commercial banks face decreases in their capital adequacy ratios.经过一年的天量贷款，中国大部分的商业银行都面临着资本充足率的下降。
财经英语词汇翻译(P
财经英语词汇翻译(P财经英语词汇翻译(P-Q)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 company 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 account 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 schemepay 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 income 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 accrual 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 compensation 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 successionis 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 commodity 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 company 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 commodities 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-commencement 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 income 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 competitiveness 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 income 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 company 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 company 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-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 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 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 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 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 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 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 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 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 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qualification share 资格股qualified acceptance 有规限承兑qualified endorsement 有条件背书；附条件背书；无追索权背书qualified valuer 合资格估价员qualifying and special debt securities 合资格及特别债务证券qualifying credit rating 合资格信贷评级qualifying debt securities 合资格债务证券quarterly average 每季平均数quarterly bulletin 《金融管理局季报》〔香港金融管理局〕quarterly business survey 按季业务统计quarterly estimates of gross domestic product 《本地生产总值按季估计》quarterly index 每季指数quasi-government corporation 半官方机构quick disbursing programme 快速支付计划quotation 报价；报价单quotation board 报价板quotation spread 报价差额quoted company 上市公司quoted share 上市股票；挂牌股票quoted subsidiary 上市附属公司财经英语词汇翻译(P-Q) 相关内容:。
财经英语
1. intra-industry trade2. economies of scope3. tertiary industry4. growth enterprise board5. durable consumer goods6. sustainable development7. infrastructure construction8. cut down on overstaffing9. per capita disposable income10. foreign exchange reserves11. fundamental realities of the country12. regional economic integration13. foreign-funded enterprise14. build a well-off society in an all-round way15. shift from extensive economy to intensive economy1. the reform and opening-up policy2. buyer's market3. gross national product, GNP4. trade barrier5. opportunity cost6. market failure7. distribution channel8. market segmentation9. current assets10. long term investment1. aggregate demand curve2. budget constraint3. cardinal utility4. clearing market5. decreasing returns to scale6. consumer price index7. consumption-possibility line8. depreciation of fixed asset9. law of diminishing marginal utility10. government expenditure multiplier11. Four-firm concentration rate12. General-equilibrium analysis13. Graduated income tax14. Rational-expectations hypothesis15. Account receivable16. Consumption tax payable17. Surplus reserves18. vertical integration19. buyers' bargaining power20. Balance sheet 1.产业内贸易2.范围经济3.第三产业4.创业板市场5.耐用消费品6.可持续发展7.基础设施建设8.裁减冗员9.人均可支配收入10.外汇储备11.基本国情12.区域经济一体化13.外资企业14.全面建设小康社会15. 从粗放经济向集约经济转变1.改革开放2.买方市场3.国民生产总值4.贸易壁垒5.机会成本6.市场失灵7.分销渠道8.市场细分9.流动资产10.长期投资1.总需求曲线2.预算约束3.基数效用4.市场出清5.规模报酬递减6.消费者物价指数7.消费可能线8.固定资产折旧9.边际效应递减规律10.政府支出乘数11.四企业集中度12.一般均衡分析13.累进所得税14.理性预期假说15.应收账款16.应交消费税17.盈余公积18.垂直/纵向一体化19.买方的讨价还价能力20.资产负债表1. allocation of resources2. Arrow’s Impossibility Theorem3. barriers to entry4. backward-bending labor supply curve5. complementary goods6. constant returns to scale7. consumer preferences8. indifference curve9. law of diminishing marginal rate of substitution10. economic mechanism design11.gross consumer surplus12. substitution effect13. appreciation of a currency14. income elasticity of demand15. expected rate of inflation16. Engel Curve17. endogenous variable (exogenous variable)18. intellectual property19. internalization of production externalities20. long run marginal costs1. Game theory2. Short term average cost3. Balance sheet4. Free rider problem （free riding）5. Supply function6. Marginal cost7. Prisoner‘s dilemma8. Real interest rate9. Factors of production10. Factor endowments1. budget deficit2. average variable cost3. cost-push inflation4. crowding-out hypothesis5. cyclical unemployment6. economic regulation7. exchange-rate system8. bubble economy9. third-degree price discrimination10.merchandise trade balance11. equilibrium for a business firm12. monopolistic competition13. monetary transmission-mechanism14. open-market operations15. marginal propensity to consume 1.资源配置2.阿罗不可能定理3.进入壁垒4.后弯的劳动供给曲线5.互补品6.规模报酬不变7.消费者偏好8.无差异曲线9.边际替代率递减规律10.经济机制设置11.总消费者剩余12.替代效应13 货币升值14.需求的收入弹性15.预期通货膨胀率16.恩格尔曲线17.内生变量（外生变量）18.知识产权19.生产外部性的内部化20.长期边际成本1.博弈论2.短期平均成本3.资产负债表4.搭便车问题5.供给函数6.边际成本7.囚徒困境8.实际利率9.生产要素10.要素禀赋1.预算赤字2.平均可变成本3.成本推动的通货膨胀4.挤出(效应)假说5.周期性失业6.经济管制7.汇率制度8.泡沫经济9.第三级价格歧视10.商品贸易余额11.厂商均衡12.垄断竞争13.货币传导机制14.公开市场操作15.边际消费倾向16. moral hazard17. velocity of money18. value-added tax (V AT)19. total factor productivity20. tight-money（monetary）policy1. voluntary export restraint(V oluntary Export Quotas)2. depreciation and appreciation of a currency (devaluation and revaluation of a currency)3. offshore outsourcing4. import-substituting industrialization5. export-oriented industrialization6. intra-industry trade7. foreign exchange reserves8. intermediary trade9. balance of current account10. compensation trade11. trade diversion effect12. trade protectionism13. economic globalization14. trade creation effect15. anti-dumping suit16. bilateral free-trade agreement17. floating exchange rates18. utility maximization19. average propensity to import20. discriminatory tariff1. automatic stabilizer2. agency costs3. asset pricing4. formula for equilibrium output5. exchange rates ，interest rates and arbitrage6. balance of payments surplus7. balance with current account8. endogenous growth theory9. sunk cost10. liquidity trap11. transfer payments12. tragedy of commons13. upstream monopolist14. unit cost function15. zero sum game16. budget set17. ad valorem subside （tax）18. nominal interest rate19. closed economy 16. 道德风险17.货币周转率18.增值税19.全要素生产率20.紧缩性货币政策1.自愿出口限制（自动出口配额）2.货币的贬值和升值3.离岸外包4.进口替代工业化5.出口型工业化6.产业内贸易7.外汇储备8.中间贸易9.经常账户余额10.补偿贸易11.贸易转移效应12.贸易保护主义13.经济全球化14.贸易创造效应15.反倾销诉讼16.双边自由贸易协定17.浮动汇率18. 效应最大化19.平均出口倾向20.歧视性关税1.自动稳定器2.代理成本3.资产定价4.均衡产出公式5.汇率、利率与套汇6.国际收支盈余7.经常账户余额8.内生增长理论9.沉没成本10.流动性陷阱11.转移支付12.公地悲剧13.上游垄断厂商14.单位成本函数15.零和博弈16.预算集17.从价补贴（税）18.名义利率19.封闭经济21. implicit-cost elements22. cooperative equilibrium23. dominant strategy equilibrium24. accrual accounting25. bad debt reserves1. Preferential Trading Arrangement2. local content requirement3. General Agreement on Tariffs and Trade4 Anti-dumping suit5 Business process outsourcing6 Dispute settlement mechanism7. Government procurement8. Export processing zone9. purchasing-power parity10. multilateral trade negotiations11. Horizontal integration12. Income distribution13. Joint venture14. Neoclassical growth model15. service outsourcing16. Leading indicator17. Special Drawing Right18 Least Developed Country19. Multilateral trade liberalization.20. Market access1. account receivable2. accrual accounting3. account payable4. current assets5. dividend receivable6. bad debt reserves7. Low-value consumption goods8. accumulated depreciation9. intangible assets depreciation reserves10. Long-term deferred and prepaid expenses11. Consumption tax payable12. Drawing expense in advance13. Paid-up capital14. Capital reserve15. Common Stock dividends payable16. Trade acceptance17. value added tax payable18. Discount on bonds19. Surplus reserves20. Long-term loans due within one year 21.隐性成本要素22.合作均衡23.占优策略均衡24.权责发生制25 坏账准备金1.特惠贸易安排2.本地成分要求3.关贸总协定4.反倾销诉讼5.业务流程外包6.争端解决机制7.政府采购8.出口加工区9.购买力平价10.多边贸易谈判11.水平一体化12.收入分配13.合资企业14.新古典增长模型15.服务外包16.领先指数17.特别提款权18.最不发达国家19.多边贸易自由化20.市场准入1.应收账款2.权责发生制3.应付账款4.流动资产5.应收股息（股利）6.坏账准备金7.低值易耗品8.累积折旧9.无形资产减值准备金10.长期待摊费用11.应付消费税12.预提费用13.实收资本14.资本公积15.应付普通股股息16.商业承兑汇票17.应交增值税18.债券折价19.盈余公积20.一年内到期的长期借款。
高盛财经词典—英汉对照
高盛财经词典—英汉对照A1. accounting (会计)The process of recording, summarizing, and analyzing financial transactions in order to prepare financial statements and reports.会计是记录、汇总和分析财务交易的过程，以便编制财务报表和报告。
2. asset (资产)Anything that has a value and is owned by an individual, company, or organization.任何具有价值并由个人、公司或组织拥有的物品。
3. audit (审计)An independent examination and verification of an organization’s financial records and sta tements by a qualified person or firm.由合格的个人或公司对组织的财务记录和报表进行独立检查和核实。
B1. balance sheet (资产负债表)A financial statement that shows a company’s assets, liabilities, and shareholders’ equity at a specific point in time.资产负债表是一份显示公司在特定时间点的资产、负债和股东权益的财务报表。
2. bear market (熊市)A market condition in which prices of securities are falling or expected to fall, often characterized by widespread pessimism and selling.指证券价格下跌或预计下跌的市场状况，通常以广泛的悲观情绪和抛售行为为特征。
财经词典-英汉对照
财经词典-英汉对照AEnglish Terms中文翻译详情解释/例子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。
中英文汉英英汉对照资产负债表中英文对照
资产负债表打印柜员号printed tenuméro imprimé de caissier 打印时间 print timeTemps imprimé账号 account numbernuméro de compte客户名称 account namenom et prénom de compte币别 currencymonnaie钞汇鉴别 cash remittance identif identification d'envoi de fonds 起始日期 start datedate de début终止日期 termination date / expi date d’expiration交易日期 trade /transaction date date de l’opération摘要 abstractextrait交易金额transaction amount montant de l'opération账号余额 account balancesolde du compte对方账号 reciprocal account numb numéro de compte réciproque对方帐户名称 reciprocal account nom de compte réciproque操作员号 operator numbernuméro de l'opérateur自述摘要 autobiographical / self extrait autobiographique现金存入 cash depositdép?t en espèces结息 interest settlementrèglement d'intérêt现金支取 cash withdrawretrait en espèces中国银行的流水清单RBS流水查询 RBS Transaction inqu enquête de transaction终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number pagination起息日 value dateDate de valeur端末机terminal machine Machine de terminal柜员交易码借贷 teller transcatio Code de transcation de caissier 主管 chief manager / executive Administrateur gestionnaire / ch这些可以搞定工行流水--------------------------------#########################--------------------------------英文： BALANCE SHEET________________________________发表时间: 2005-9-23 阅读数： 290 BALANCE SHEETPrinted by For the year(or,quart ASSETSLINENOCURRENT ASSETS EQUICash on han1Cash in ban2Marketable 4Notes recei5Accounts re6Less:Provis7Advance to 8Other recei10Deferred an11Inventories12Less:Provis13Long-term i15Other curre16Total curre17LONG TERM INVESTMENTSlitiLong-term i18Receivables20FIXED ASSETS: payFixed asset21Less:Accumu22Fixed asset23Disposal of27 CONSTRUCTION IN PROGRESSsm l Constructio28INTANGIBLE ASSETS:ingLand occupa29Proprietary30Other intan31Total intan32OTHER ASSETSer lOrganizatio33Exchange lo34Deferred ta35Deferred lo36Other defer37Unamortized38Total other assetsteTOTAL ASSETS TotNotes：1. Customer' materials to 5. Fixed assets under operating 中文：资 产 负 债 表________________________________发表时间: 2005-9-23 阅读数： 29资 产 负 债MONETARY UN资 产 行次流动资产现金 1银行存款 2有价债券 4应收票据 5应收帐款 6减：坏帐准备7预付帐款 8其他应收款 10待摊费用 11存货 12减：存货变现13一年内到期的15其他流动资产16流动资产合计17长期投资 :长期投资 18一年以上的应20固定资产 :固定资产原价21减:累计折旧22固定资产净值23固定资产清理27在建工程 :在建工程 28无形资产 :场地使用权 29工业产权及专30其他无形资产31无形资产合计32其他资产 :开办费 33筹建期间汇兑34递延税款借项35递延投资损失36其他递延支出37待转销汇兑损38其他资产合计资产合计附注： 1.受5.租入固定资The Statement of Fin ：元ed teller sequence number mprimé de caissierprint timeount numberaccount namerénom de compteemittance identificationcation d'envoi de fonds / remise de billetsstart datetermination date / expirty dateexpirationtrade /transaction datel’opérationtransaction amountde l'opérationaccount balancereciprocal account numbere compte réciproque名称 reciprocal account nameompte réciproqueoperator numbere l'opérateurautobiographical / self-disclosure abstratctautobiographiquecash depositerest settlementt d'intérêtcash withdrawen espèces的流水清单查询 RBS Transaction inquiryde transactionransaction codetransactionorkstationination / paginal number / page numberalue daterminal machinede terminal码借贷 teller transcation code borrowing and loan / debit and credit transcation de caissier / Débit et crédit / emprunter et prêter de l’argent ef manager / executiverateur gestionnaire / chef de service / responsable搞定工行流水帐的翻译。
会计专业术语中中英文汉英英汉对照
advertising campaign 广告宣传活动advertising selection 广告甄选（法）advertising service 广告业务ad agent 广告代理商ad craft 广告业者ad referendum contract 草约ad solicitor 广告掮客ad valorem duty 从价关税advice for collection 托收委托书advice note（发货）通知单advice of arrival 到货通知advice of authority to pay 授权付款通知书advice of bill accepted 承兑票据通知书advice of bill collected 票据收款通知书advice of bill paid 票据付款通知书advice of drawing 汇票通知书advice of settlement 结算通知书advice sheet 外汇交易报告书advising funds 信用资金advid 自荐录像带advisory board 咨询委员会advisory service 咨询服务部affidavit of means 偿债能力证明书affidavit of service affiliated company affiliated interests 送达证明书附属公司;分公司联营股权affiliation 联营公司;附属机构affinity (group) card 团体组织卡affirmation of contract 批准合同aforementioned 上述;前面提及的after cost 后续成本after delivery 交货后after service 售后服务after sight bill 见票后付款汇票after-care service 售后服务after-market 次级市场after-sales warranty 售后保单after-tax income 税后收入against all risks 保全险agency 代理行;经销处;公众服务机构; 代理公司agency agreement 代理协议书agency bills 代理票据agency commission 代理佣金agency contract 代理合同1122短期投资 -短期票券 1123短 期投资 -其它 agency endorsement 代理背书 agency funds 代管基金 agency receipt 待收款收据 agency recruitment 通过职业介绍所招聘 agency-client relationship主顾关系agent service 代理业务 agents lien 代理人留置权 aggregate balance sheet 合并资产负债表 aggregate liability 债务总额 aggregate losses 累计损失 aggregated rebates 总回扣 aggrieved party受损害的一方agio 贴水 agiotage 套利差额 ;股票投机 agreed par value 约定平价 agreed rate 协定运费率 agreed returns 约定退费 agreement of reimbursement 偿付协议 agreement on buying option优先购买权协议 aggressive reporting 乐观高估的财务报告 agribusiness 农业综合企业agricultural science of park 农业科技园区 agro-industrial complex 农工联合企业 agro-industry农用工业 aid account 经援帐户 air-borne trade 空运贸易 air-conditioned container 空调集装箱会计科目中英文对照表 代码 名称1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents 1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds112 短期投资 short-term investment1121短 期投资 -股票 short-term investments - stock short-term investments - short-term notes and bills short-term investments - other 1124备 抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据notes receivable1131应 收票据 notes receivable 1132应 收票据贴现 discounted notes receivable1143其它应收款121~122 存货 1211商品存货 1212 寄销商品 1221 原料 1227 物料 125 预付费用 1251 预付薪资1261 预付货款 prepayment for purchases1262 其它预付款项 128~129 其它流动资产 other prepayments other current assets 1281 进项税额 VAT paid ( or input tax) 1291 业主 ( 股东 )往来 owners(stockholders) current account1292 同业往来current account with others1293其它流动资产 -其它 other current assets - other13 基金及长期投资 1133应 收票据 -关系人 notes receivable - related parties 1134其 它应收票据 other notes receivable 114 应收账款accounts receivable1141应 收账款 accounts receivable1142应 收账款 -关系人 accounts receivable - related parties other receivables inventories merchandise inventory consigned goods rawmaterials supplies prepaid expenses prepaid payroll 1252 预付租金 prepaid rents126预付款项 prepayments funds and long-term investments 131 基金 funds 1311偿 债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314退休基金 pension fund1315 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments 1323长期不动产投资long-term real estate in-vestments1324 其它长期投资 other long-term investments14~ 15 固定资产 property 141 土地 land1411土 地 land 142 房屋及建物 buildings 1421 房屋及建物 buildings143 机 (器)具及设备 machinery and equipment 1431机(器 )具 machinery17 无形资产 intangible assets 18 其它资产 other assets2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt)2111银 行透支 bank overdraft2112银行借款bank loan2113短 期借款 -关系人 short-term borrowings- related parties 2114短 期借款 -其它 short-term borrowings - other 212 应付票据 notes payable2121 应付票据notes payable 活期历史明细清单： Current Detailed List of History帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额Money 余额Balance 地区Region 网点Branches 操作员Operator 界面Interface 息Interest 税Tax 工资Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务Batch Business 柜面交易Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernu mero imprim cfe caissier打印时间print timeTemps imprim e 账号account number num e ro ce compte 客户名称account name nom et pr no e m ce compte 币别currencymonnaie 钞汇鉴别cash remittance icentification icentification c'envoi ce foncs / remise ce billets 起始日期start cate cate ce c bu e t终止日期termination cate / expirty cate cate c ' expiration交易日期trace /transaction cate cate ce l ' op e ration 摘要abstractextrait交易金额transaction amount montant ce l'op ratio e n 账号余额account balance solce cu compte对方账号reciprocal account number num e ro ce compte r cipr e oque 对方帐户名称reciprocal account name nom ce compte r cip e roque 操作员号operator number num e ro ce l'op rate e ur自述摘要autobiographical / self-cisclosure abstratct extrait autobiographique 现金存入cash cepositd e?t en esp ce住结息interest settlement r ©lement d'int r fte 现金支取cash withdraw retrait en esp ces ©中国银行的流水清单CURRENT LIABILITIESShort term loansS RBS 流水查询 RBS Transaction inquiry enqu te de transaction终端 terminalTerminal 柜员 teller caissier交易码 transaction codeCode de transaction 工作站 workstationPoste de travail页数 pagination / paginal number / page number pagination起息日 value date Date de valeur端末机 terminal machineMachine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / De bit et cr e dit / emprunter et pr e ter de l ' argent主管 chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财经词典-汉英对照(doc 136页)
财经词典-汉英对照(doc 136页)高盛财经词典- 汉英对照0-9中文词句English English Definitions144A 条例Rule 144A An SEC rule that modified a two-year holding periodrequirement on privately placed securities bypermitting Qualified Institutional Buyers (QIBs) totrade these positions among themselves.18定律Rule of 18 A rule whereby the sum of the inflation rate and theP/E ratio of the Dow Jones Industrial Average is anindicator of the direction of the stock market. If thetotal is above 18, stocks are supposed to decrease. Ifthe total is under 18, then the stock ma1940年投资公司法InvestmentCompany Act of1940 Created in 1940 through an act of Congress, this piece of legislation clearly defines the responsibilities and limitations placed upon fund companies that offer investment products to the public.72定律Rule of 72 A rule stating that in order to find the number ofyears required to double your money at a giveninterest rate, you divide the compound return into 72.The result is the approximate number of years that itwill take for your investment to double.A-Z中文词句English English DefinitionsAPICS（美国生产及库存控制协议）商业前景指数APICS BusinessOutlook IndexA national manufacturing index that surveys severalmanufacturing firms on a monthly basis. If the indexis above 50 it signals expansion, if it dips below 50 itindicates contraction.CAMELS评级制度CAMELS RatingSystem An international bank-rating system with which bank supervisory authorities rate institutions according to six factors. The six areas examined are represented by the acronym "CAMELS."三划中文词句English English Definitions个人收入Personal Income An individual's total earnings coming from wages,business enterprises, and various investments.个人消费开支PCE Similar to CPI, PCE is a report (actually a part of thepersonal income report) put out by the Bureau ofEconomic Analysis of the Department of Commerce.PCE is a measure of price changes in consumergoods and services. It consists of the actual andimputed expenditures of households, and includesdata pertaining to durables, non-durables, andservices.个人理财Personal Finance Financial planning for individuals. Generally, itinvolves analyzing their current financial position,predicting short-term and long-term needs, andrecommending a financial strategy. This may involveadvice on pensions, school fees, mortgages, lifeinsurance, and investments.子公司、附属公司Subsidiary A company owned by another company that controlsmore than 50% of its voting stock.上市公司Public Company A company that has issued securities through anoffering which are now traded on the open market.上市证券Listed Security Securities that have been accepted for tradingpurposes by a recognized and regulated exchange. 已充分反映实值Fully Valued A stock that has reached a price that accuratelyreflects the strength of the company.已动用资本回报率Return On CapitalEmployed (ROCE) A ratio that indicates the efficiency and profitability of a company's capital investments.Calculated as:Earnings before interest and tax (EBIT) ‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾(Capital employed + Short term borrowings -Intangible assets)已动用资本回报率ROCE A ratio that indicates the efficiency and profitabilityof a company's capital investments.Calculated as:Earnings before interest and tax (EBIT)‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾(Capital employed + Short term borrowings -Intangible assets)已发行股票SharesOutstanding The number of shares that are currently owned by investors. This includes restricted shares (shares owned by the company's officers and insiders) and shares held by the public. Shares that the company has repurchased are not considered outstanding stock.大宗交易Block Trade The sale or purchase of a large quantity of securities.广泛基础加权平均Broad-BasedWeighted Average An anti-dilution provision used for the benefit of existing preferred shareholders when additional offerings are made by the corporation. Thebroad-based weighted average accounts for all equity previously issued and currently undergoing issue.广泛基础指数Broad-Base Index An index designed to reflect the movement of theentire market.下调评级Downgrade A negative change in the rating of a security.子弹式交易Bullet Trade The act of purchasing an "in the money" put optionso that the buyer can capitalize on a bear market byeffectively shorting a stock without waiting for anuptick.已售商品成本COGS An expense that reflects the cost of the product orgood that generates revenue for a company.Sometimes referred to as "Cost of Sales."已售商品成本Cost of GoodsSold (COGS) An expense that reflects the cost of the product or good that generates revenue for a company. Sometimes referred to as "Cost of Sales."下游Downstream Refers to oil and gas operations after the productionphase and through to the point of sale.已解除债务的破产人Discharge inBankruptcy When a bankrupt person or company is legally free and clear of any obligation to repay certain debts.已缴资本Paid-Up Capital The state of a settlement when all paymentobligations for a security has been completed.兀鹫投资者Vulture Capitalist 1. A slang word for a venture capitalist whodeprives an inventor of control over their owninnovations and most of the money they shouldhave made from the invention.2. A venture capitalist who invests infloundering firms in the hopes that they willturn around.兀鹫基金Vulture Fund A fund that buys securities in distressedinvestments, such as high-yield bonds in (or near)default or equities that are in (or near) bankruptcy.四划中文词句English English Definitions五大工业国G-5 Five of the world's leading countries that meetperiodically to achieve a cooperative effort oninternational economic and monetary issues.五大工业国Group of Five(G-5) Five of the world's leading countries that meet periodically to achieve a cooperative effort on international economic and monetary issues.公开上市Going Public The process of selling shares that were formerlyprivately-held to new investors for the first time.开支比率Expense Ratio The percentage of the assets that were spent to run amutual fund. It includes things like management andadvisory fees, travel costs, and 12b-1 fees. Theexpense ratio does not include brokerage costs fortrading the portfolio.公开市场委员会Federal OpenMarket Committee(FOMC) The body that sets the interest rate and credit policies of the Federal Reserve System.公开市场委员会FOMC The body that sets the interest rate and creditpolicies of the Federal Reserve System.日历年Calendar Year The year that begins January 1 and ends December31公开发行价值Public OfferingPrice (POP) The price at which new issues are offered to the public by an underwriter公开说明书Prospectus 1. A formal legal document describing detailsof a corporation. The prospectus is generallycreated for a proposed offering (usually anIPO), but they can still be obtained fromexisting businesses as well. The prospectusincludes company facts that are vitallyimportant to potential investors.2. In this case of mutual funds, a prospectusdescribes the fund's objectives, history,manager background, and financialstatements.公开说明书定稿Final Prospectus A legal document stating the price of a newly issuedsecurity, the delivery date, and other facts that areimportant for investors.公开资产Public Assets that can be traded in a public market, such asthe stock market.The quoted rate on an asset that has virtually no risk. 无风险回报率Risk Free Rate ofReturn无风险资产Risk-Free Asset An asset which has a certain future return.Treasuries (especially T-bills) are considered to berisk-free because they are backed by the U.S.government.公开流通股票Float The total number of shares publicly owned andavailable for trading. The float is calculated bysubtracting restricted shares from outstandingshares.今天最低Today's Low The intra-day low trading price.今天最高Today's High The intra-day high trading price.开支Expense 1. Money spent by a firm to continue itsongoing operations.2. Money spent or costs incurred that aredeductible and reduce your taxable income.公司化、非共同化Demutualization The process of changing corporate structure from amutual fund company to some other form, such as alimited liability or corporation.公司、企业Corporation The most common form of business organization.The total worth of the organization is divided intoshares of stock, each representing a unit ofownership. A corporation is ongoing and the ownersface only limited liability.不可买回Non-Callable Securities that cannot be called by the issuer prior tomaturity.公平交易Arms LengthTransaction When the buyers and sellers of a product act independently of each other and have no relationship to each other.公平价值Fair Value 1. The estimated value of all assets andliabilities of an acquired company used toconsolidate the financial statements of bothcompanies.2. In the futures market, fair value is theequilibrium price for a futures contract. This isequal to the spot price after taking into accountcompounded interest (and dividends lostbecause the investor owns the futures contractrather than the physical stocks) over a certainperiod of time.水平价差Horizontal Spread An options strategy involving the simultaneouspurchase and sale of two options of the same type,having the same strike price, but different expirationdates.无对冲黄金股票指数BUGS Index Short for "basket of un-hedged gold stocks," theBUGS index is the AMEX's index measuring goldcompanies that do not hedge their gold productionbeyond a year and a half.无记名票据Floater A bond, or some other type of debt, whose couponrate changes with market conditions (short terminterest rates).不可抗力Force Majeure Literally translated as "great force," this clause isincluded in contracts to remove liability forunforeseen events restricting participants fromfulfilling obligations.双头垄断Duopoly A situation in which two companies own all or nearlyall of the market for a given type of product orservice.开市前交易Pre-MarketTradingTrading done before the regular market opens.公司债券Debenture An unsecured debt backed only by the creditworthiness of the borrower. There is no collateral,and the agreement is documented by an indenture. 中央银行Central Bank A bank providing services for a country'sgovernment and major commercial banks.公司税Corporate Tax A levy placed on the profit of a firm; different ratesare used for different levels of profits.公平意见Fairness Opinion An opinion developed by qualified analysts oradvisors with the purpose of providing key detailsand factual proof to the decision makers of a mergeror acquisition.牛市Bull Market A market in which prices of a certain group ofsecurities are rising or are expected to rise.毛收入Gross Income 1. For individuals, it is your total personalincome before deductions.2. For companies, it is their revenue minus costof goods sold (also called gross margin).内在价值Intrinsic Value 1. The value of a company or an asset based onan underlying perception of the value.2. For call options, this is the differencebetween the underlying stock's price and thestrike price. For put options, it is the differencebetween the strike price and the underlyingstock's price. In the case of both puts and calls,if the difference between the underlying stock'sprice and the strike price is negative, the valueis given as zero.反向收购Reversed takeover 1. When a larger company is bought out by asmaller company.2. The purchasing of a public company by aprivate company.反收购措施Anti-takeoverMeasure Measures taken on a continual or sporadic basis by a firm's management in order to prevent or deter unwanted takeovers.反收购法规Anti-takeoverStatute A set of state regulations that prevent or deter companies from attempting hostile takeovers. These regulations vary across state lines and typically affect only the companies incorporated within the state.无形之手Invisible Hand Coined by Adam Smith in his 1776 book An Inquiryinto the Nature and Causes of the Wealth of Nations.In his book he states:Essentially Smith says that individuals try tomaximize their own good (and become wealthier),and by doing so, through trade andentrepreneurship, society as a whole will be betteroff. Furthermore, any government intervention in theeconomy isn't needed as the invisible hand wouldbest guide the economy.及时生产Just In Time A production strategy companies employ to increaseefficiency and decrease waste by producing goodsonly as they are ordered or needed.专利权Patent A government license that allows one exclusiverights to a process, design, or new invention.双谷经济衰退Double DipRecession When the gross domestic product (GDP) growth slides back to negative after a quarter or two of brief positive growth. In other words, a recession followed by a short-lived recovery, followed by another recession.分级股票Classified Shares The separation of company equity into more thanone class of common shares, usually called "ClassA" and "Class B."不良贷款Bad Debt A debt which is not collectable and thereforeworthless to the creditor.不良贷款NPL Loans that are in default or close to being in default. 不良贷款Non-PerformingLoanLoans that are in default or close to being in default.无形资产Intangible Asset An asset that is not physical in nature. E.g. goodwill 不良资产Non-PerformingAssetAny asset that is not effectively producing income.天灾债券Act of God Bond A bond issued by an insurance company, linkingprincipal and interest to the company's losses due tonatural disasters.分拆上市Carveout 1. Sometimes known as a partial spinoff, acarve out occurs when a parent company sellsa minority (usually 20% or less) stake in asubsidiary for an IPO or rights offering.2. Where an established brick-and-mortarcompany hooks up with venture investors anda new management team to launch an Internetspinoff.认购不足Undersubscribed When the demand for a new issue of securities (IPO)is less than the number of shares issued. This issometimes referred to as an underbooking.分拆、出售资产Divestiture Refers to the sale of a subsidiary company, alsocalled "spin-off."认股权证Warrant A derivative security that gives the holder the right topurchase securities (usually equity) from the issuerat a specific price within a certain time frame.认股权证比重Warrant Coverage An agreement between a company and itsshareholders whereby the company issues warrantsequal to some percentage of the dollar amount of theshareholder's investment.认股权证溢价Warrant Premium The premium paid for the rights associated with awarrant.分拆收购Unbundling Taking over a large company with several differentlines of business and retaining the core businesswhile selling off the subsidiaries to help fund thetakeover.分析员Analyst A financial professional that has expertise inevaluating investments. They are typically employedby brokerage firms, investment advisors, or mutualfunds. Analysts put together buy, sell, and holdrecommendations on securities. Analysts usuallyspecialize in specific industries or sectors to allowfor comprehensive research.天使投资者Angel Investor A financial backer providing venture capital funds forsmall startups or entrepreneurs.开放性信贷Open End Credit A pre-approved loan that may be used repeatedly upto a certain limit.无抵押贷款Unsecured Loan A bank loan that is issued and supported only by theborrowers creditworthiness, rather than by somesort of collateral.无抵押债权人UnsecuredCreditor A person or institution that lends money to a company or individual without holding collateral on the property for security. This puts the creditor in a higher risk situation开放性基金Open-End Fund A mutual fund that continues to sell shares toinvestors, and will buy back shares when investorswish to sell日经指数Nikkei The leading and most respected index of Japanesestocks.订单积压Backlog The total value of sales orders waiting to be fulfilled. 反垄断法Anti-trust The antitrust laws apply to virtually all industries andto every level of business, including manufacturing,transportation, distribution, and marketing. Theyprohibit a variety of practices that restrain trade.Examples of illegal practices are price-fixingconspiracies, corporate mergers likely to reduce thecompetitive vigor of particular markets, andpredatory acts designed to achieve or maintainmonopoly power.比例税Proportional Tax An income tax that takes the same percentage ofincome from everyone regardless of how much (orlittle) an individual earns.石油输出国组织、欧佩克Organization ofPetroleumExportingCountries (OPEC) An intergovernmental organization dedicated to the stability and prosperity of the petroleum market. OPEC membership is open to any country that is a substantial exporter of oil and shares the ideals of the organization.分拆Demerger A corporate strategy to sell off subsidiaries ordivisions of a company.分拆Spinoff A new, independent company created throughselling or distributing new shares for an existing partof another company.分股Stock Split The division of a company's existing stock into moreshares. In a 2-for-1 split, each stockholder wouldreceive an additional share for each share formerlyheld.以活动为基础的预算案Activity BasedBudgeting Method of budgeting in which activities that incur costs in each function of an organization are established and relationships are defined between activities. This information is then used to decide how much resource should be allocated to each activity.以活动为基础的管理Activity BasedManagement Using an activity-based costing system to improve the operations of an organization.互相争夺市场MarketCannibilization The negative impact a new product has on the sales performance of a company's existing, related products.双重收费Double Dipping For brokerage firms, when a broker putscommissioned products into a fee-based account.The broker makes money from both the client andthe commission.双重征税Double Taxing A tax law that results in the same earnings beingsubjected to taxation twice. A company's income istaxed initially and then the shareholders andinvestors are taxed on the distributions they receivefrom the company.长城Chinese Wall A slang term for the division within a brokerage firmthat prevents insider information from being handedout by corporate advisers to investment traders.风险价值Value at Risk(VAR) A technique for estimating the probability of portfolio losses exceeding some specified price.不能变现Illiquid An asset or security that cannot be converted intocash very quickly (or near prevailing market prices). 升值Appreciation The increase in value of an asset.风险Risk The chance that an investment's actual return will bedifferent than expected. This includes the possibilityof losing some or all of the original investment. It isusually measured using the historical returns oraverage returns for a specific investment.风险资本Risk Capital The money that a person allocates to investments inhigh risk securities风险资本要求Risk Based CapitalRequirement A stated requirement of liquid reserves placed upon banks and institutions that deal in risky ventures.无追索权债务Non-RecourseDebt A loan that is secured by some sort of collateral, usually property. The issuer can seize the collateral if the borrower defaults.无追索权融资Non-RecourseFinance A loan where the lending bank is only entitled to repayment from the profits of the project the loan is funding, not from other assets of the borrower.风险容忍度Risk Tolerance The degree of uncertainty that an investor canhandle in regards to a negative change in the valueof their portfolio.风险调整贴现率Risk AdjustedDiscount Rate In portfolio theory and capital budget analysis, the rate necessary to determine the present value of an uncertain or risky stream of income; it is the risk-free rate (generally the return on short-term U.S. Treasurysecurities）plus a risk premium that is based on an analysis of the risk characteristics of the particular investment or project风险调整回报率Risk AdjustedReturn A measure of how much risk a fund or portfolio assumed to earn its returns. This is usually expressed as a number or a rating.风险调整资本回报率Risk AdjustedReturn on Capital(RAROC) In financial analysis, riskier projects and investments must be evaluated differently from their riskless counterparts. By discounting risky cashflows against less risky cashflows RAROC accounts for changes in the profile of the investment.内部回报率IRR Often used in capital budgeting, it's the interest ratethat makes net present value of all cash flow equalzero.内部回报率Internal Rate ofReturn (IRR) Often used in capital budgeting, it's the interest rate that makes net present value of all cash flow equal zero.内部审计Internal Audit An audit performed by a person (or persons)employed by the firm being audited.专营经纪人Specialist A person on the trading floor of certain exchangeswho holds an inventory of particular stocks. Thespecialist is responsible for managing limit trades,but does not make information on outstanding limitorders available to other traders.反通货膨胀Disinflation A slowing of the rate at which prices increase.Typically, this occurs during a recession as salesdrop and retailers are not able to pass on higherprices to customers.气球型期权Balloon Option An option for which the notional payments increasesignificantly after a set threshold is broken.气球型期限Balloon Maturity 1. A repayment schedule for a bond issuewhere a large number of the bonds come dueat a one time (normally at the final maturitydate).2. A final loan payment that is considerablyhigher than prior payments.内部增长Organic Growth The growth rate of a company, excluding any growthfrom takeovers, acquisitions, or mergers.内部增长率Internal GrowthRate The highest level of growth achievable for a business without obtaining outside financing.中等市值股票Mid Cap Stock Short for "Middle Cap," mid cap refers to stocks witha market capitalization of between $2 billion to $10billion.?贝塔系数Beta (Coefficient) The measure of systematic risk of a security. Beta (orbeta coefficient) is a means of measuring thevolatility of a security or portfolio of securities incomparison with the market as a whole.Beta is calculated using regression analysis. A betaof 1 indicates that the security's price will move withthe market. A beta greater than 1 indicates that thesecurity's price will be more volatile than the market.A beta less than 1 means that it will be less volatilethan the market.计量经济学Econometrics The application of statistical theories to economicones for the purpose of forecasting future trends.中期股息Interim Dividend A dividend payment made before a company's AGMand final financial statements. This declareddividend usually accompanies the company's interimfinancial statements.长期债券Long Bond A bond that matures in more than 10 years. Whenpeople refer to "the long bond," this typically is the30-year U.S. treasury.从属债务Subordinated Debt A loan (or security) that ranks below other loans (orsecurities) with regard to claims on assets orearnings.长期债务/总资本比率Long TermDebt/Capitalization A ratio indicating the financial leverage of a firm. It is calculated by taking a company's long term debt and dividing by the capital available (the sum of long term debt, preferred stock, and stockholders' equity).长期债务Long Term Debt Loans and financial obligations, lasting over oneyear, on which interest is paid.长期资产Long Term Assets 1. Reported on the balance sheet, it's the valueof a company's property, equipment, and othercapital assets, less depreciation.2. A stock, bond, or other asset that you planon holding in your portfolio for a lengthy periodof time.长期债款、融资债务Funded Debt A long term debt that matures after more than oneyear.专属基金Captive Fund A fund that provides investment services solely tothe one firm holding ownership.分期偿还债务Installment Debt Debt issued with the condition of regularly occurringintervals for payment by the debtor, until theprincipal and interest are paid in full.中期票据MTN A note that usually matures in 5-10 years.中期票据Medium Term Note(MTN)A note that usually matures in 5-10 years.中期Medium Term Holding an asset for an intermediate period of time. 内幕人士Insider Any person who has or has access to valuablenonpublic information about a corporation.内幕交易Insider Trading The buying or selling of a security by insiders whopossess material, nonpublic information about thesecurity. The act puts insiders in breach of afiduciary duty or other relationship of trust andconfidence.少数权益Minority Interest A significant, but non-controlling, outside ownershipinterest in a company/subsidiary that is consolidatedwith the parent for financial reporting purposes内幕消息InsiderInformation Material information about a company's activities that has not been disclosed to the public.反摊薄条款Anti-dilutionProvision A provision in an option or a convertible security. It protects an investor from dilution resulting from later issues of stock at a lower price than the investor originally paid.巴黎俱乐部Paris Club A monthly meeting, taking place in Paris, betweenthe creditors of 19 countries for the purpose ofdiscussing debt issues. Among other things, theParis Club addresses the issue of coordinated debtrelief for developing countries that cannot servicetheir debt.五划中文词句English English Definitions永久年金Perpetuity A constant stream of identical cash flows with nomaturity date.永久债券Perpetual Bond A bond with no maturity date. Perpetual bonds arenot redeemable, instead they pay a steady stream ofinterest forever.电子商贸Ecommerce When a person or business uses the Internet as partof their business model.出口Export In reference to international trade, these are goodsshipped from one country from another.以公共福利为目的Pro Bono To work for the good of the public rather than for aprofit or income.可见供应Invisible Supply Stocks of commodity that are available for deliveryupon futures contracts, but whose quantities cannotbe accurately identified.可支配收入DisposableIncome The amount of after-tax income that is available to divide between spending and personal savings.外币效应Foreign CurrencyEffects The extent to which the changes in a foreign currency affects the return on a foreign investment.可互换Fungibility The interchangeability of listed options, futurescontracts, and other instruments dependent uponidentical terms.可互换物品Fungibles Goods, securities, or instruments that are equivalentand, therefore, are interchangeable.平仓Close Position Getting out of a position in a particular stock orsecurity.白皮书White Paper An informational document issued by companiestrying to promote or highlight the significance of aplanned product or service出市代表、场内交易商Floor Trader An exchange member who executes transactionsfrom the floor of the exchange exclusively for theirown account.必付合约Take or Pay A provision, written into a contract, whereby oneparty has the obligation of either taking delivery ofgoods or paying a specified amount.半可变因素Semi-VariableCost A cost composed of a mixture of fixed and variable components. Costs are fixed for a set level of production or consumption, becoming variable after。
财经英语词汇翻译(L-R)
labour and material cost index 劳工及材料成本指数LAF bid and offer rates 流动资金调节机制的借入及拆出息率laissez-faire policy 自由放任政策land cost element 土地成本因素Land Fund 土地基金〔香港特别行政区政府土地基金〕land premium 地价Land Registry Trading Fund 土地注册处营运基金land revenue 地价收入land transaction 土地交易landed cost 抵岸价格；卸岸成本land-holding company 拥有土地的公司Laspeyres index formula 拉斯佩尔指数公式last in, first out method 后进先出计算法last recorded price 最后成交价last trading price 最后成交价late adjustment 收市后的调整late stamping 逾期加盖印花latent reserve 隐藏储备Law Concerning Merger and Conversion of Financial Institutions of Japan 《日本金融机构的合并和转换的有关法律》law cost 讼费law of bankruptcy 破产法law of diminishing return 报酬递减规律；报酬递减法则law of insolvency 破产清盘法lay member 外界理事〔联交所理事会〕leading indicator 领先指标；领先经济指标leap-frogging 跳增lease 租契；租约leasehold interest 租赁权益；批租权益leasehold property 批租土地财产leave pay 假期工资ledger 分类帐Ledger Accounting and Financial Information System 会计及财务数据系统ledger book 分类帐簿legacy 遗产；非土地遗赠legal charge 法定押记legal cost 讼费legal estate 法定产业权legal fee 法律费用legal interest 法定权益Legal, Membership and Secretarial Services Division 法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕legal mortgage 法定按揭legal personal representative 合法遗产代理人legal tender 法定货币legal tender notes and coins 法定纸币及硬币legally binding debt 有法律责任须偿还的债项legatee 非土地遗赠继承人；受遗赠人LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects 立法会议员研究新机场及有关工程财政事宜小组LegCo Panel on Economic Services 立法会经济事务委员会LegCo Panel on Financial Affairs 立法会财经事务委员会LegCo Subcommittee on the Financing of Airport Core Programme 立法会研究机场核心计划财政事宜小组委员会Lehman Brothers Finance Limited 美国雷曼兄弟财务有限公司lend 贷出lender 贷款人；借出人；放款人lender of last resort system 最后贷款人制度lending 贷款；放款lending agreement 借贷协议lending margin 贷款利率差价lessee 承租人lessor 出租人；批租人letter of administration 遗产管理书letter of allotment 配股通知书letter of assurance 保证书letter of comfort 银行联系证明书；信心保证书letter of confirmation 证实书；确认书letter of credit 信用证；信用状letter of guarantee 保证书letter of hypothecation 押汇质权书；银行抵押书；质押书letter of indemnity 赔偿保证书；认赔书；偿还税款保证书letter of indication 签印证明书letter of intent 意向书letter of release 同意释款书letter of renunciation 放弃书level off 趋向平稳；趋平level playing field 公平竞争的环境leverage 杠杆作用；杠杆比率leveraged buy-out 杠杆式收购leveraged foreign exchange contract 杠杆外汇合约leveraged foreign exchange trader 杠杆式外汇买卖商leveraged foreign exchange trader's representative 杠杆式外汇买卖商代表leveraged foreign exchange trading 杠杆式外汇买卖Leveraged Foreign Exchange Trading Ordinance Arbitration Panel Commission 杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕leveraged leasing 杠杆租赁；融资租赁leveraged market 杠杆市场leviable transaction 可征费交易levy 征费；征款liability 负债；法律责任liability for payment of rates 缴交差饷的法律责任liable in damages 承担损害赔偿liable to tax 应纳税；应课税liberalization 自由化；开放〔市场〕licence 许可证；牌照；特许文件licence fee 牌照费licensed bank 持牌银行licensed deposit-taking company 持牌接受存款公司licensed intermediary 持牌中介团体licensed trader 持牌买卖商licensee 持牌人；持证人licensing condition 发牌条件licensing court 牌照法庭licensing criterion 发牌准则Licensing Department 发牌科〔证券及期货事务监察委员会〕Licensing Information Booklet 《发牌资料册》lien 留置权；扣押权life and annuity business 人寿及年金业务life assurance 人寿保险Life Assurance Act 《人寿保险法令》〔英国〕life assurance policy 人寿保单life boat loan 救市贷款life insurance 人寿保险life insurance corporation 人寿保险法团Life Insurance Council of Hong Kong 香港寿险总会life insurance fund 人寿保险基金life interest 终身权益Life Underwriters Association of Hong Kong 香港人寿保险从业员协会life-long product 终身产品light trading 交投稀疏；交投疏落likely outturn 估计结算数字limit 限额；限量limit down 跌至停板；跌停板limit of legal tender 法定货币使用限额limit of value 价值限额limit order 限价盘；限价订单limit up 涨至停板；涨停板limitation fund 限制基金limited company quoted on stock exchange 上市有限公司limited company unquoted on stock exchange 非上市有限公司limited legal tender currency note 有限量法定货币纸币limited liability 有限法律责任；有限责任limited partner 有限责任合伙人limited partner loss relief 对有限责任合伙人的亏损给予税项宽免limited partnership 有限责任合伙limited service bank 有限服务银行line of business 业务范围line of credit 信贷限额linear development 线型发展；直线发展linear programming 线性规划linked assets 相连资产linked exchange rate system 联系汇率制度linked long-term business 相连长期业务liquefiable assets 流动资产；可兑现资产liquid assets 流动资产；速动资产liquid balance 现金结余；流动资产结余liquid capital 速动资金；流动资金liquid form of deposit 活期存款liquidable assets 可兑现资产liquidated amount 算定款项liquidated damages 算定损害赔偿liquidated demand 经算定的追讨金额liquidated sum 经算定款项liquidation 清盘；清偿〔债务〕；变现〔资产〕liquidation of an account 平仓liquidation of margin account “斩仓”liquidation of position 平仓liquidator 清盘人liquidator's bond 清盘人的债券liquidity 流动资金；流动性；变现能力Liquidity Adjustment Facility 流动资金调节机制Liquidity Adjustment Window 流动资金调节窗liquidity conversion factor 流动资产换算因子liquidity management tool 流动资金管理工具liquidity margin 流动资金幅度liquidity portfolio 流动资产组合liquidity position 流动资金头寸；流动资金情况liquidity ratio 流动资产比率；流动资金比率List of Stock Codes 《证券代号名录》listed company 上市公司listed corporation 上市机构listed investment 上市投资listed securities 上市证券listed share 上市股份listing 上市；挂牌listing agreement 上市协议Listing Appeals Committee 上市上诉委员会〔香港联合交易所有限公司〕listing arrangement 上市安排Listing Committee 上市委员会〔香港联合交易所有限公司〕Listing Division 上市科〔香港联合交易所有限公司〕listing fee 上市费listing matter 上市事宜Listing Nominating Committee 上市提名委员会〔香港联合交易所有限公司〕listing price 上市价格；牌价Listing-Accountancy and Prospectus Vetting Department 上市会计及招股章程审阅部〔香港联合交易所有限公司〕Listing-Corporate Finance Department 上市公司财务部〔香港联合交易所有限公司〕Liu Chong Hing Bank Limited 廖创兴银行有限公司Liu Chong Hing Finance Limited 廖创兴财务有限公司Lloyd's 劳合社〔英国〕Lloyd's agent 劳合社代理人Lloyd's broker 劳合社经纪Lloyd's underwriter 劳合社承保人loan 借贷；贷款；借款loan account 贷款账户；放款账户loan agreement 贷款协议loan capital 借贷资本loan ceiling 贷款限制loan creditor 贷款债权人loan finance facility 借款融通loan for financial investment 金融投资贷款Loan Fund 贷款基金loan interest 贷款利息loan loss reserve 贷款损失储备金；贷款损失准备loan officer 贷款人员loan outstanding 未偿贷款；尚欠的贷款loan portfolio 贷款组合loan repayment 贷款还款loan shark 高利贷者；“大耳窿”loan stock 债权股额；贷款债券loan syndicate 贷款银团loan-to-deposit ratio 贷款与存款比率loan-to-valuation ratio 贷款与估值比率local branch 本地分行local cost 本地成本local inflation 本地通胀local inflationary pressure 本地通胀压力local production 本地产量local representative office 本地代表办事处local value-added content 本地加工价值成分locality of profit 利润来源locally incorporated bank 本地注册银行locally incorporated deposit-taking company 本地注册接受存款公司Loco-London gold market 本地伦敦金市London Commodity Exchange 伦敦商品交易所London International Financial Futures Exchange 伦敦国际金融期货交易所London Metal Exchange 伦敦金属交易所London Stock Exchange 伦敦证券交易所long 好仓；多头；买空long month 远期月份long position 长仓；好仓；多头；长盘long-range planning 长远计划long-term business 长期业务long-term business assets 长期业务资产long-term business fund 长期业务基金long-term business liabilities 长期业务负债Long-Term Credit Bank of Japan, Limited 日本长期信用银行long-term debt 长期债项long-term fund 长期基金long-term policy 长期保险单long-term rating 长期评级long-term receivables 应收长期帐项long-term supplement 长期个案补助金loss 亏损；损失loss brought forward 承前亏损loss carried forward 结转亏损loss portfolio 损失组合lost instrument 遗失票据lot “一手”〔最低交易单位〕Lotteries Fund 奖券基金lottery 奖券low and simple taxation 税率低而简单的税制low base of comparison 比较基数偏低low value-added 低增值lower income relief 较低入息宽免lowest conforming tender 符合要求而索价最低的投标lowest tender 索价最低的投标；出价最低的投标lowest tender to specifications 符合规格而索价最低的投标lump sum payment 整笔付款Luxembourg Monetary Institute 卢森堡金融协会Luxembourg Stock Exchange 卢森堡证券交易所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 contract 市场合约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 premium 市场溢价market price 市价；市场价格market price development 市场价格变动market rate 市价；市场利率；市场汇率market rate of discount 市场贴现率market rate of interest 市场利率market rent 市值租金；市面租金market rigging 操纵市场market risk 市场风险market risk regime 市场风险制度market sentiment 市场情绪市场发展处〔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Nagoya Stock Exchange 名古屋证券交易所naked short selling 无担保沽空；无担保卖空Nanyang Commercial Bank Limited 南洋商业银行有限公司Nanyang Finance Company Limited 南洋财务有限公司narrow definition of money 狭义货币供应narrow margin arbitrage 低利套汇；薄利套汇narrower profit margin 较小利润幅度narrowing of spread 收窄息差national accounting 国民经济核算national accounts 国民账户；国民核算national accounts framework 国民经济核算架构National Association of Securities Dealers 全国证券交易商协会〔美国〕National Association of Securities Dealers Automated Quotations 全国证券交易商自动报价协会〔美国〕National Australia Bank, Limited 澳洲国民银行National Automated Payment System 国家自动支付系统〔中国〕National Bank of Canada 加拿大国家银行National Bank of Pakistan 巴基斯坦银行National Commercial Bank Limited 浙江兴业银行national income 国民收入national income account 国民收入账户National Institute of Economic and Social Research 国立经济及社会研究所national insurance contribution 国民保险供款〔英国〕National Market System 全国市场系统〔美国〕National Measurement Accreditation Service 国家计量认可服务处〔英国〕National Westminster Bank plc 国民西敏寺银行NationsBank, National Association 美国众国银行native bank order 本地银行付款令票nature of business 业务性质near money 近似货币；准货币near monopoly 近乎专利；近乎垄断Nedcor Asia Limited 莱利亚洲有限公司negative factor 利淡因素；不利因素negative growth 负增长negative interest 负利息negative interest rate 负利率negotiable 可转让；可流转negotiable bill of lading 可转让提单；流通提单negotiable certificate of deposit 可转让存款证negotiable debt instrument 可转让债务票据negotiable instrument 可转让票据；可流转票据negotiable letter of credit 可转让信用证；流通信用证negotiable paper 可流转的票据negotiable securities 可流转证券negotiable security 可流转的抵押品negotiating bank 议付银行net 净额；净值；实额net additional allowance 额外免税实额net admissible assets 可接纳资产净值net aggregated value of an estate 遗产总值净额net amount 净额net assessable income 应评税入息实额net assessable profit 应评税利润实额net assessable value 应评税净值net assets 净资产；资产净值net assets increase 资产净值的增长net assets value 资产净值net balance 净余额net balance of capital movement 资金流动净额；资金流动净差额net basis 净额基准net book value 账面净值net borrower 净借方；净借贷的一方net capital 资本净值；资本净额net cash balance 现金结余净额net chargeable income 应课税入息实额net claims paid 已偿付申索净额net clearing balance 净结算差额net commission payable 须付的佣金净额net cost 净成本；成本净额；费用净额net currency translation difference 外币折算净差额net deficit 净额赤字net earnings 净收益；净盈利net equity 权益净额net estate 净遗产net exchange loss 汇兑损失净额net export of services 出口服务净额net external balance 对外贸易净差额net favourable balance 顺差净额net flow of fund 资金流动净额net indebtedness 净负债额net inflow of fund 资金流入净额net insurance liabilities 保险负债净额net interest margin 净利率差距net interest paid 实付利息net liabilities 净负债；负债净额net open position 未平仓合约净额net operating profit 营业纯利；营业净利net outflow of fund 资金外流净额net output 净产出；净产值；净产量net payment 支出凈额net position 持仓净额net price 净价格；实价net proceeds 凈收入net profit 纯利net profit after taxation 税后纯利net provisional tax 暂缴税实额net public financial assets 政府金融资产净值；政府财务资产净值net rate of exchange 净汇率net realizable value 可变现净值net realization 净变现额net receipt 净收入；收入净额net reinsurance premium 再保险保费净额net rent 租金净额net residue 净余额net savings 节省款项净额；节省开支净额；节省净额net spot foreign currency position 外币现货净额net sum 净款额net supply 供应净额net tangible assets 有形资产净值net total income 入息实额；收入实额net transfer to fund 拨入基金的款项净额net underwriting commitment 包销承担净额net unfavourable balance 逆差净额net value 净值net worth 净值；资产净值net/gross ratio 净额／总额比率netting 净额结算New Airport Division 新机场部〔经济局〕new capital account commitment 非经常帐新承担额new capital account subhead 非经常帐新分目new capital account subventions subhead 非经常帐资助金新分目；非经常帐下的资助金新分目new commitment 新承担额；新承担项目new commodity 新商品New Companies Section 新公司注册组〔公司注册处〕new grant 新增补助金new issue account 新股发行账户new issue of shares 发行新股new money 新增款项；新注入的资金new non-recurrent commitment 非经常开支新承担额new other non-recurrent subhead 其它非经常开支新分目New Products Committee 新产品委员会〔香港期货交易所有限公司〕new recurrent account subhead 经常帐新分目new recurrent account subventions subhead 经常帐资助金新分目；经常帐下的资助金新分目new special expenditure subhead 特别开支新分目New Taiwan Dollar 新台币New York Cotton Exchange, Inc. 纽约棉花交易所有限公司New York Futures Exchange 纽约期货交易所New York Mercantile Exchange 纽约商品交易所New York Produce Exchange, Inc. 纽约农产品交易所有限公司New York Stock Exchange 纽约证券交易所New Zealand Dollar 新西兰元New Zealand Futures and Options Exchange 新西兰期货及期权交易所New Zealand Stock Exchange 新西兰证券交易所newly authorized fund 新认可的基金newly authorized trust 新认可的信托newly formed trust 新成立的信托next day net settlement system 翌日净额交收系统night depository 夜库Nikkei 225 Index 日经225 指数Nikkei Index 日经指数Nikkei Stock Average 日经平均指数nil-paid share 未缴股款的股份Nishi-Nippon Bank, Ltd. 西日本银行Nishi-Nippon Finance (Hong Kong) Limited 西日本财务（香港）有限公司N.M. Rothschild & Sons (Hong Kong) Limited 洛希尔父子（香港）有限公司no-loss level 无亏损水平nominal account 名义账户；虚账户nominal amount 面额；象征式款额nominal and effective exchange rates for the Hong Kong dollar 港元的名义及实际汇率nominal capital 名义资本nominal consideration 象征式代价nominal earnings 名义收益；名义入息额；理论上入息额nominal increase 名义上增加；理论上增加nominal price 虚价；名义价格；按盘价nominal share capital 注册股本；名义股本nominal value 面值；名义值；票面值；理论上价值Nominating Committee 提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕nominee 代名人nominee account 代名人户口non-acceptance 不承兑non-bank investor 非银行投资者non-banking sector 银行以外的机构non-bankruptcy certificate 非破产证明书non-business day 非营业日non-capitalization weighted index 非资本值加权指数non-cash acquisition 非现金投资所得的资产non-cash assets 非现金资产non-cash-limited subhead 没有现金支出限额的分目non-certificated share 无证书股份non-clearing member 非结算会员non-collateralized derivatives warrant 非抵押衍生认股权证non-conforming tender 不符合要求的投标non-consumption item 非消费项目non-cumulative redeemable preference share 非累积的可赎回优先股non-dealing partner 非经营合伙人non-discretionary account 非全权委托户口；非全权代客买卖账户non-distributable reserve 不可分配的储备金non-essentials 非必需品non-executive director 非执行董事；非执行理事non-interest-bearing certificate of indebtedness 无息负债证明书non-interest-bearing debt securities 无息债务证券non-interest-bearing note 无息票据non-interventionism 不干预政策non-investment-linked life insurance policy 非与投资挂钩的人寿保单non-liquid form of deposit 定期存款non-listed company 非上市公司non-member shareholder 非会员股东non-monetary gold 非货币黄金；非作货币用途的黄金non-negotiable bill of lading 不可转让提单；非流通提单non-negotiable, non-interest-bearing promissory note 不可转让的无息期票non-OECD stock market 非经济合作及发展组织国家的证券市场non-payment 不缴付；不付款non-performing assets 非营运资产non-performing loan 非营运贷款；不履约贷款non-profit-distributing body 非分配利润的组织non-profit-making 非牟利non-proportional treaty 非比例协约non-proportional treaty reinsurance 非比例协约再保险non-realizable savings 不可变现的节省额non-recourse debt 无追索权债项non-recurrent cost 非经常费用non-recurrent expenditure 非经常开支non-recurrent grant 非经常补助金non-recurrent revenue 非经常收入。
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。
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cash flow 备用零钱cashflow analysis 现金流量分析cash-flow forcast 现金流量预测cash flow gap 现金流量差额cash machine 自动提款机，自动柜员机cash on delivery 交货付款，简称COD cashpoint 自动提款机，自动柜员机cash sales 现金销售，现销cash settlement 现金结算cash voucher 折扣券，优惠券cash with order 现金订货，订货付现，简称CWO cassette recorder 卡式录音机casual restaurant 休闲餐馆catalogue 商品目录cater for 目录购物catering business 提供餐饮服务，承办酒席，接待catering 提供餐饮服务catering business 饮食业asleep at the switch 玩忽职守;坐失良机as of 自……起as per 按照;依据aspirational group 带领性消费群体;领导性消费群体as seen 看货买卖,现场交易assembly 装配assembly line 装配线assembly plant 装配厂assembly point 组装点;安全点assessment( 法律)评估;估价asset 资产assign 分派assignment 分配的任务(职责)assistant 助手;助理assistant personnel officer 人事助理associate 合伙人;同事association 协会;学会assume 承担at short notice 提前很短时间通知attach 附上attendance 出勤率attest 证明某事真实可信attitude research 倾向调研,民意调查attorney 法律事务代理人;律师attribute 品质;特性attrition 人员自然损耗;人员自然削减audio-typist 录音打字员authentic 已公正的authorize 授权asset 资产auction 拍卖auctioneer 拍卖师;拍卖商audit 审计auditor 审计员authentic text 正本authorize 批准;核定;认可authorized dealer 特约经销商;授权经销商authorized share capital 法定股本auto hire company 汽车出租公司auto insurance 汽车保险autobiography 个性化定制automatic feed 自动进纸功能;自动送纸功能automatic redialling( 电话,传真号码)自动重拨automatic right 理所当然应该享有的权利all-risk policy 全险;综合险;全险保单automatic teller machine 自动出纳机automotive 汽车制造的autonomous company 具有自主经营权的公司availability 可销售能力available 可获得的average life 平均寿命average propensity to consume 平均消费倾向average propensity to import 平均输入倾向average propensity to save 平均储蓄倾向average rate 平均汇率;平均价average total cost 平均总成本average variable costs 平均可变成本aviation 航空制造业aviation insurance 航空保险aviation liability insurance 航空责任保险avoid 撤销;避免avoid creditors 躲债avoid obsolescence 防止过时avoidance 避免;免除;撤销avoidance clause 宣告无效的条款avoidance of contract 撤销合同avoidance of tax 逃税avoidance without declaration 未经声明的废止await 等候,期待await of bid 决标award 裁决awards dinner 颁发宴会award-winning 成功的,优等的,一流的awareness 意识,认识程度away from the market 限价;不按市价awkward 尴尬的;为难的;不按市价axe 大幅削减;裁员baby break 产假,停职育婴期back 支持,资助,赞助backdate 倒填日期backer 资助人backlog 积压,积压的工作backpack 背包back pay 补发工资backup 备份,备用件,为......备份back-up facility 支持设备,辅助设备bad debt 坏帐,呆帐,倒帐bad publicity 负面宣传活期历史明细清单：Current Detailed List of History帐号：Account Number户名：Customer Name操作地区：Operation Region操作网点：Operation Branches操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies 现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page number pagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and creditCode de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
其他银行就不清楚了——方程----------------------------------------------------------------------#########################--------------------------------------------------------------------英文：BALANCE SHEET________________________________________发表时间: 2005-9-23 阅读数：29060BALANCE SHEETPrinted by For the year(or,quarter,month)ended JULY31,1998ASSETS LIABLITIES AND OWNER'EQUITY LINENO AT BEG OF YEAR AT END OF YEAR CURRENT ASSETS EQUI CURRENT LIABILITIESCash on handIT 1 Short term loansS Cash in bankloan 2 Notes payableansS Marketable securities 4 Accounts payabletiesNotes receivableetie 5 Accrued payrolletie Accounts receivablees 6 Taxes payablevabl Less:Provision for bad debts F 7Dividends payablebadAdvance to suppliersd de 8 Advances from customersbtsOther receivablesustom 10 Other payablesesustDeferred and prepaid expenses For 11Accrued expensesaidInventoriesns 12 Staff and worker' bonus and welfare fundhe year(oLess:Provision for loss on realizationof inventoriesquarter,mo 13 Long-term liabilities due within one yearinventorieLong-term investments maturing within one yeartoriesquar 15 Other current liabilitiesg withOther current assetslities 16Total current assetsg with 17 Total current liabilitiesg withLONG TERM INVESTMENTSlitiLONG-TERM LIABILITIESlitiLong-term investmentsiesg 18 Long-term loansmentReceivables clooectable after onr yearne yearto 20Debentures payablee aftFIXED ASSETS: pay Premium (discount) on debentures payableeartorieFixed assets-cost) on d 21 一年以上的应付款Payable due after one yearentures pLess:Accumulated depreciationes pa 22Total long term liabilitiesbleearFixed assets-net valueerm li 23Disposal of fixed assetsm liab 27 CONSTRUCTION IN PROGRESSsm lOTHER LIABILITIESROGRConstruction in progressliab 28 Exchange gainduring start-up periodsbleeartINTANGIBLE ASSETS:ing Deferred gain on investmentsperiodLand occupancy rightvestm 29 Deferred taxes creditstmentProprietary technology and patentsriodsblee 30Other deferred creditd pateOther intangible assetsd pate 31Unamortized exchange gainatentsrTotal intangible assetsriodsb 32 Total other liabilities assetOTHER ASSETSer l Total liabilitiessset Organization expensesies 33 OWNERS' EQUITYationExchange loss during start-up perioddsbleear 34Registered capital Currency and amount)oddsbleeartDeferred taxs debit and a 35 Paid in capital(amount of foreign currency at end of period,month)ended DDeferred loss on investmentsn curr 36Other deferred expensesmentsn 37 Chinese investment(amount of foreign currency at end of periodnth)ended DECUnamortized exchange loss foreig 38Foreign investment(amount of foreign currency at end of periodnth)ended DECLess:Investment returnedeign cCapital surplusnedeReserve fundusneEnterprise expansion fundign cuProfit capitalised on return of investmentnd ofCurrent year profitrn oUndistributed profitstrn oTotal other assetsted pr Total owners' equityrn of iTOTAL ASSETS Tot TOTAL LIABILITIES AND OWNERS' EQUITYnvestmentnNotes：1. Customer' materials to be processed____;2. Consignment in____;3.资Goods held for others____;4. Notes receivable discounted with recourse____;5. Fixed assets under operating lease____;6. Current year payment of import taxes____.d for others____; 中文：资产负债表________________________________________发表时间: 2005-9-23 阅读数：29061资产负债表MONETARY UNIT:YUAN资产行次年初数资期末数资负债及所有者权益行次年初数所有者期末数所有者流动资产流动负债:现金 1 短期借款42银行存款 2 应付票据43有价债券 4 应付帐款44应收票据 5 应付工资45应收帐款 6 应交税金46减：坏帐准备7 应付股利47预付帐款8 预收货款48其他应收款10 其他应付款50待摊费用11 预提费用51存货12 职工奖励及福利基金52减：存货变现损失准备13 一年内到期的长期负债53一年内到期的长期投资15 其他流动负债54其他流动资产16流动资产合计17 流动负债合计55长期投资: 长期负债:长期投资18 长期借款56一年以上的应收帐款20 应付公司债57 固定资产: 应付公司溢价(折价) 58固定资产原价21 一年以上的应付款项59减:累计折旧 22 长期负债合计60固定资产净值23固定资产清理27在建工程: 其他负债:在建工程28 筹建期间汇兑收益61 无形资产: 递延投资收益62场地使用权29 递延税款贷项63工业产权及专有技术30 其他递延贷项64其他无形资产31 待转销汇兑收益65 无形资产合计32 其他负债合计66其他资产: 负债合计67开办费33 所有者权益:筹建期间汇兑损失34 资本总额货币名称及金额递延税款借项35 实收资本(非人民币资本期末金额) 68递延投资损失36 其中:资损其他递延支出37 中方投资(非人民币资本期末金额69待转销汇兑损失38 外方投资(非人民币资本期末金额) 70减:已归还投资71资本公积72储备基金74企业发展基金75利润归还投资76本年利润77未分配利润78其他资产合计所有者权益合计80资产合计负债及所有者权益总计81附注：1.受托加工材料____;2.受托代销商品____;3.代管商品物资____;4.由企业负责的应收票据贴现____;5.租入固定资产____;6.本年支付的进口环节税金____. ____;。