财经英语词汇翻译(C2)
财经英语词汇
1.公共财政、财政政策、货币政策：public finance 、fiscal policy 、monetary policy2.扩张性或紧缩性财政政策：expansionary (loose) or contractionary (tight) fiscal policy3.通货膨胀与通货紧缩：inflation and deflation4.公共支出、公共收入：pLiblic spending 、pu blic revenue5.政府采购和转移支付：exhaustive spending and transfer spending6.公平与效率：fairness and efficiency7.个人收入所得税、企业所得税：individual income tax 、corporate income tax8.工薪税；遗产、继承、赠与税：payroll tax ；estate、inheritance、gift tax9.财产税、关税、增值税：property tax 、tariffs (customs duties) 、value-added tax10.消费税、一般消费税、特殊商品税：consumption tax 、general sales tax 、excise tax11.工资收入（就业收入）、利息收入：employment earnings 、interest income12.股息收入和资本收益：dividend income and capital gains13.应纳税所得额、豁免额、抵扣额：taxable income 、exemptions 、deductions14.社会保障法、社会保障税：the Social Security Act、social security tax15.公开市场操作、银行准备金：open market operations 、reserve requirements16.再贴现窗口：the “Discount Window”17.量化宽松、经济展望：quantitative easing 、economic outlook18.利率、税率、汇率：interest rate 、tax rate 、exchange rate19.累进税率和直线税率：progressive tax rate and flat tax rate20.边际税率、平均税率和实际税率：marginal tax rate、average tax rate、effective tax rate21.税种、税收原则、税收返还：types of Taxes 、principles of Taxation 、tax refund22.支付能力原则、受益原则：ability-to-pay principle 、benefits Principle23.管理费用、遵从成本、超额负担：administration costs、compliance costs、excess burden24.劳动供应、储蓄、实物投资：labor supply 、saving 、physical investment25.调整后总收入、纳税单位：adjusted gorss income 、taxable unit26.公债、股票市场：public debt、stock market。
财经英语词汇翻译
财经英语词汇翻译(A)absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan forthe Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of theRepublic ofAustria for the Promotion and Protection of Investment《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of theRepublic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of theRepublic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Officesof Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accountsand document．申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank 亚洲开发银行〔亚银〕Asian Development Fund 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council 亚洲证券分析员公会Asia-Pacific Economic Co-operation 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九xx年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System 自动对盘及成交系统〔自动对盘系统〕automatic teller machine 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税。
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财经相关英语词汇总结
财经相关英语词汇(A)Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金+ 应收账款+短期投资)---------------------------流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
经济金融术语英汉对照
经济金融术语英汉对照经济金融领域常常涉及大量的专业术语，对于学习和理解这些术语，将英文与中文对照是非常重要的。
下面是一些经济金融术语的英汉对照列表，希望对您有所帮助。
1. Gross Domestic Product (GDP) 国内生产总值GDP是一个国家或地区在特定时间内所生产的所有最终商品和服务的市场价值的总和。
2. Inflation 通货膨胀通货膨胀是指货币供应量增加导致物价水平上升的现象。
3. Deflation 通货紧缩通货紧缩是指货币供应量减少导致物价水平下降的现象。
4. Interest Rate 利率利率是指借贷资金所产生的利息与本金之间的比率。
5. Exchange Rate 汇率汇率是指一种货币与另一种货币之间的兑换比率。
6. Stock Market 股票市场股票市场是指买卖股票的场所，也是企业融资的重要途径。
7. Bond 债券债券是一种证券，表示借款人向债权人承诺在一定期限内支付利息和本金。
8. Foreign Direct Investment (FDI) 外商直接投资外商直接投资是指一个国家的企业在另一个国家的企业中进行的长期投资。
9. Taxation 税收税收是政府从个人和企业获得财政收入的一种方式。
10. Budget Deficit 预算赤字预算赤字是指政府支出超过收入的情况，需要通过借贷或印钞等方式来弥补。
11. Trade Surplus/Trade Deficit 贸易顺差/贸易逆差贸易顺差指一个国家的出口额大于进口额，贸易逆差则相反。
12. Monetary Policy 货币政策货币政策是由中央银行制定和执行的调控货币供应量和利率水平的政策。
13. Fiscal Policy 财政政策财政政策是由政府制定和执行的调控财政支出和税收的政策。
14. Central Bank 央行央行是一个国家的货币发行和货币政策的实施机构。
15. Market Economy 市场经济市场经济是一种以市场配置资源和决定价格的经济体制。
C学位英语词汇表(C2)
英语词汇表、短语表（C2）C2*collapse n.(使)倒塌,(使)崩溃n.倒塌,崩溃*collar n.衣领*colleague n.同事,同僚collect v.收集,收v.领取,接走collection n.收藏,收集n.收藏品college n.上校*colonel n.殖民地colo(u)r n.颜色，色彩，颜料v.给…涂色彩column n.柱，柱状物n.专栏comb n.梳子v.梳理combination n.结合，联合combine v.结合，联合，化合n.联合收割机，联营组织come v.来，来到v.出现，产生come for… 来…，为…而来come along 快点，来吧come into being 形成，成立come upon （偶然）遇见／发现come on 请，来吧，快点，加油come out 出版，刊出，传出，显出，长出，结果是，结局是come up 走到…面前（to），发芽，长出come round/around来访，前来苏醒，复原come to 苏醒，复苏共计，达到，等于结果是come true 实现，达到come up with 赶上来，提出，提供comfort v./n.慰问，安慰n.安逸，舒适in comfort 舒适地take comfort in 在…中得到安慰comfortable a.舒适，舒服，自在n.逗号，逗点command v./n.命令，指挥n.掌握，运用能力commander n.指挥员，司令comment n./v.解说，评论，意见commercial a.商业的，商务的*commission n.委托，委任（状）,授权 n.委员会，考察团v.委托，委任commit v.犯，干committee n.委员会，全体委员common a.普通，通常，平常a. 公共的，共同的in common 共用，共有draw a common 得出结论communicate v.传达，交流，通信communication n.通讯，交流n.交通，联络communism n.共产主义communist n.共产党员a. 共产主义的community n.社会，社区companion n.同伴，伴侣company n.公司，商号n.陪伴，同伴n.宾客，客人in the company with 同…一起keep company with与…交往，与…结伴*comparative a.比较的，相当的compare v.比较，相比compare…to 把…比做compare…with和…相比*comparison n.比较，对比，比拟by comparison 比较起来compass n.罗盘，指南针pl.圆规，两脚规compete v.比赛，竞争competition n.比赛，竞争complain v.抱怨，诉苦，申诉complete a.全，完全v.完成，结束complex a.复杂的，复合的complicated a.错综复杂，麻烦的complication n.复杂化，复合的component n.组成部分，成分compose v.写作，作曲v.由…组成be composed of 由…组成composition n.作文，习作，乐曲compound a.复合的n.混合物，化合物comprehensive a.理解的，综合的compute v.计算computer v.计算机，计算者comrade n.同志，朋友，同事*conceal v.隐藏，隐瞒，隐蔽concentrate v.集中，集结concept n.概念concern v.涉及，关系n./v.关心，挂念as far as…be concerned就…来说be concerned with关心，挂念，从事于*concerning prep.关于concert n.音乐会，演奏会conclude v.结束，完结v.下结论，断定conclusion n.结束，终结n.结论draw a conclusion 得出结论in conclusion 总之，最后*concrete n.混凝土a. 具体的，实质性的*condemn v.谴责，指责v.判刑，宣告有罪condition n.状况，状态，情形n.条件on condition that 在…条件下conduct n.行为，品行v.引导，指挥v.传*conductor n.领队，乐队指挥n.售票员，列车员n.导体conference n.会议，讨论会*confess v.承认，坦白，忏悔*confidence n.信任，信心confident a.确信的，有信心的*confine v.限制，局限于v.管制，禁闭*confirm v.使更坚固，使更坚定；（进一步）证实confuse v.混淆，搞乱confusion n.混淆，混乱congratulate v.祝贺，贺喜congratulation n.祝贺*congress n.国会，议会，大会connect v.连续，联系connect…with把…和…连接起来connection n.连结，联系，关系*conquer v.征服，战胜*conscience n.良心，良知*conscious a.有意识的，知觉的*consequence n.后果,影响in consequence 由于…的缘故*consequently ad.因而，所以*conservative a.保守的，守旧的consider v.考虑，细想v.认为，以为considerable a.相当的，可观的considerate a.考虑周到的，体谅的consist v.由…构成，由…组成*consistant a.一致的，始终如一的*constant a.坚定，忠实a. 恒定，经常constitute v.组成，构成*construct v.建设，建造construction n.建设，建筑，构造under construction 在建设中*consult v.商量，磋商v.请教，咨询*consume v.消费，消耗contact v.接触，联系，关系contain v.容纳，含有，装有*container n.容器，集装箱*contemporary a.现代的，当代的n.同代人，同辈*content n.内容；目录n.容量，含量content a.满足，甘愿be content with 对…满意*contest n.竞争，比赛continent n.大陆，洲continual a.不断的，频繁的continue v.连续，继续continuous a.连续的，继续的，持续的contract n.契约，合同，包工contract v.收缩，紧缩*contrary a.相反的，矛盾的on the contrary 相反地，反之*contrast v./n.对照，对比contribute v.捐助，捐献，投稿v.贡献contribution n.贡献control v.控制，操纵v.抑制out of control 失去控制Under control 被控制住Convenience n.便利，方便n.便利设备convenient a.便利的，方便的*convention a.大会，会议n.习俗，惯例conversion n.会话，谈话*convince v.使信服，使信服cook v.烹调，煮，烧n.炊事员，厨师do some cooking 做饭（菜）cool a..凉，凉爽a.冷静，沉着，冷淡v.（使）冷却，（使）镇静cool off/down 使变凉Keep cool 镇静*cooperate v.合作，协作，相配合，调和*coordinate a.同等的，对等的，并列的copper n.铜n. 铜币，铜制品copy n. 抄件，副本v. 抄写，临摹，照搬n. 本，册copy the management照搬经营/管理模式*core n.心，核心corn n.谷物，庄家玉米corner n. 角，角落*corporation n.团体，公司correct a.正确，恰当，合适v.改正，修改，矫正correction n.改正，矫正，修改correspond v.相当于，对应，符合（to）v.通信cost n. 成本，费用，代价v.值，花费at the cost of 以…为代价at all costs 不惜任何代价，无论如何*costly a.昂贵，豪华，损失惨重cottage n.村舍，别墅cotton n.棉花，n.棉纱，棉制品cough v./n.咳嗽*council n.理事会，委员会，议事机构count v.数，计算v.看做，认为n.总数cont on 依靠，指望cont up 把…相加country n.国家n.农村，乡间countryside n.乡下，农村*county n.郡，县couple n.对，双，夫妇courage n.勇气，胆量course n.进程，过程，课程n.一道菜in the course of 在…期间，在…过程中of course 自然，当然，无疑in due course 在适当时机，时机一到a course of exchange（外汇）对换率take one’s own course按自己的意思去做*court n.法院，法庭n.院子，球场*cousin n.堂（表）兄弟，堂（表）姐妹courtv.盖，铺v.包括，涉及n.覆盖物，套，封面cow n.母牛，奶牛*crack v.（使）破裂，砸开n.裂纹，龟裂*crash v./n.摔坏，坠毁craw v./n.爬行，慢行，匍匐*crazy a.疯狂的，蠢的be crazy about 热衷于be crazy for 渴望某物*cream n.奶油create v.创造，创作v.产生，制造，建立creation n.创造creative n.有创造力的，创作的creature n. 人，动物*crew n.全体船员，全体乘务员*crime n.罪，罪行*criminal a.犯罪的，弄事的n.罪犯，刑事犯crisis n.危机，紧要关头critical a.批评的，批判的a. 危急的，紧要的be critical of 对…表示谴责，对…挑剔be critical 吹毛求疵的criticism n.批评，评论criticize v.批评，评论crop n.农作物，庄稼，收成crop n. 十字形，十了架v.越过，穿过，a.交叉的横穿的cross out 删除，穿过crowd n.人群，群众v.挤满，拥挤crown n.王冠，君权，君王crude a.天然的，示加工的，粗鲁的，粗野的cruel a.残酷的，残忍的cry v.叫，喊v.哭泣v.叫喊，叫声，哭泣a far cry from n.水晶，晶体a.水晶的，晶体的，透明的cube n.立方体，立方形n.立方，三次幂cubic a.立方体的，三次的cultivate v.耕作，栽培养殖culture n.修养，教养，n.文化cultural n.文化的，修养的cunning a./n.狡猾，狡诈cup n.杯子，奖杯n（一）杯*cupboard n.碗柜，小橱cure n. /v.治愈，医治v. 矫正，纠正n.良药，疗法cure sb.of 治好了某人的…病a wonderful cure colds治感冒的妙药/特效药*curiosity n.好奇心out of curiosity 由于好奇，出于好奇curious a.好奇的，爱打听的a. 稀奇，莫名其妙be curious about对…好奇*current n.流，水流、气流，电流a. 通用的，流行的，当前的n.潮流，趋势*curse n./v.诅咒，咒骂curtain n.窗帘，幕（布）curve v.弄弯，使成曲线v.曲线，弯曲*cushion n.垫子，坐垫custom n.习惯，风俗，惯例customer n. 顾客，主顾cut n./v.切，剪，割，削，删节，缩减，剪n.伤口cut back 消减，减少cut down 削减，减少，降低cut in (汽车)抢挡，插嘴，打断cut off 切掉，剪去，删去，打断，停止cut across 走捷径，抄近路*cycle n.自行车，周期，循环v.骑自行车；循环。
财经英语词汇
简明金融英语词汇彭炳铭AAccounts payable 应付帐款Accounts receivable 应收帐款Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值ACE 美国商品交易所ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证[股市] 指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。
ADR一般以美元计价和进行交易，及被视为美国证券。
对很多美国投资者而言，买卖ADR比买卖ADR所代表的股票更加方便、更流动、成本较低和容易。
大部份预托收据为ADR；但也可以指全球预托收(GDR) ，欧洲预托收据(EDR) 或国际预托收据(IDR) 。
从法律和行政立场而言，所有预托收据具有同样的意义。
ADS 美国存托股份Affiliated company 关联公司；联营公司After-market 后市[股市] 指某只新发行股票在定价和配置后的交易市场。
市场参与者关注的是紧随的后市情况，即头几个交易日。
有人把后市定义为股价稳定期，即发行结束后的30天。
也有人认为后市应指稳定期过后的交易市况。
然而，较为普遍的是把这段时期视为二级市场AGM 周年大会Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证；美国预托收据；美国存托凭证(简称“ADR ”参见ADR栏目) American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化；按年计Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织)Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm's length transaction 公平交易Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家联盟(东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Management 资产管理Asset swap 资产掉期Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所BBack-door listing 借壳上市Back-end load 撤离费；后收费用Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行；银行家；银行业Bank for International Settlements 国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Beneficiary 受益人Beta (Market beta) 贝他(系数)；市场风险指数Best practice 最佳做法；典范做法Bills department 押汇部BIS 国际结算银行Blackout period 封锁期Block trade 大额交易；大宗买卖Blue chips 蓝筹股Board of directors 董事会Bona fide buyer 真诚买家Bond market 债券市场，债市Bonds 债券，债票Bonus issue 派送红股Bonus share 红股Book value 帐面值Bookbuilding 建立投资者购股意愿档案[股市] 包销商用以定价一笔发行的方法。
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）。
财经专业英语词汇
财经专业英语词汇re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率renewal of a loan 借款重贷renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单Renminbi Yuan [CNY] 人民币元rent 租金rent charge 租费rent record 租金记录rental income 租金收入rental index 租金指数rental return 租金收益rent-free 免租renunciation 放弃书reorganization of capital 资本重组reorganization of share capital 股本重组repaid bill 已偿付库券repayment 偿还；归还款项；退还税款repayment capability 偿债能力repayment of principal 偿还本金；还本repeated borrower 重复借贷者；重复借款人rephasing of expenditure 重新订定分期拨付开支的时间replacement cost 重置成本；更新成本；迁建费用replacement reserve 重置储备金；更新储备金replenishment of funds 补充资金repo security 回购抵押品Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 《香港证券业的运作及监察──证券业检讨委员会报告书》Report on the Financial Market Review 《金融市场检讨报告》reporting accountant 申报会计师reporting mechanism 申报机制reporting system 汇报系统representative capacity 代表身分representative of a commodity dealer 商品交易商代表representative office 代表办事处Republic National Bank of New York 美国利宝银行repurchase 购回repurchase agreement [repo] 回购协议repurchase transaction 购回交易reputed owner 据称拥有人required liquid capital 规定速动资金；规定流动资金requisite book 必需的簿册requisite voucher 必需的凭单requisition 申请书；申报表；请购单Requisition for Revenue Stamps 购买印花申请书re-registration 重新登记；重新注册reschedule of payment 重新安排付款期限rescue fund 储备金Research and Planning Division [Stock Exchange of Hong Kong Limited] 数据研究及策划科〔香港联合交易所有限公司〕resell 反售；转售reserve 储备；准备金reserve account 储备帐reserve assets 储备资产reserve balance as a percentage of government expenditure 储备结余在政府开支中所占的百分率reserve capital 后备资本reserve for bad debts 坏帐储备reserve for contingencies 意外损失储备reserve for exchange loss 汇兑损失储备reserve fund 储备金；储备基金reserve price 保留价格；最低价格reserve ratio requirement 储备比率规定reserved supplementary grant 备用追加补助金Reserves Management Department [Hong Kong Monetary Authority] 储备管理部〔香港金融管理局〕resettlement grant 转业补助金；迁置补助金resident director 本地董事residential mortgage 住宅按揭residual acceptor of foreign exchange 外汇的最后承兑人residual deficit 剩余赤字residual method 余值法residual method of valuation 余值估计法residual payment 余款；剩余付款residual supplier of foreign exchange 外汇的最后供应者residual value 剩余价值；残余价值residuary estate 剩余遗产residue 剩余额；剩余财产residue of expenditure 开支剩余额resistance line 阻力线Resource Allocation Exercise [RAE] 资源分配工作Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作resource bid 资源申请resource bureau 资源局Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕responsible director 责任董事restatement of account 重整帐目restocking 补充存货restricted auction 限制条件拍卖restricted banking licence 有限制银行牌照restricted licence bank 有限制牌照银行restricted tender 局限性投标；“围内”投标restriction notice 限制通知书restrictive endorsement 限制背书results announcement 业绩公布retail banking 零售银行业务retail business 零售业务retail client “散户”；“散客”retail dealer 零售商retail deposit 零售存款retail deposit interest rate 零售存款利率retail interest rate 零售利率retail investor “散户”投资者；个人投资者retail market 零售市场retail participation “散户”入市retail price 零售价格retail price index 零售价格指数retained business 保留业务retained earnings 留存收益retained import 留用进口货物retained profit 留存盈利retention 保留额；自留额retention money 保留金；保留款项retention ratio 自留额比率retirement scheme management category X business 退休计划管理第Ｘ类业务Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕retiring partner 退出的合伙人retiring trustee 退职受托人retrocession 转分保retrocession premium 转分保保费retrocessionaire 转分保人return 收益；回报率；报表；报税表Return of Computerized Payroll Emoluments 计算机计算薪俸表格return on assets 资产回报率Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表revaluation 重估价值；升值revaluation of rateable values 重估应课差饷租值revaluation year 重估应课差饷租值年度revenue 收入；收益；税收revenue account 收入帐revenue base 收入基数；收入基础revenue collection 征税；收取税款revenue department 税收部门；管理政府收入的部门revenue estimates 收入预算revenue from properties and investments 来自物业及投资的收入revenue measure 征税措施；收入措施revenue outturn 收入结算revenue paper 税收文件revenue policy 征税政策；收入政策revenue proposal 征税建议；税收建议；收入建议revenue shortfall 收入不足revenue stamp 税收印花revenue-earning department 赚取收入的部门revenue-generating department 带来收入的部门reversionary estate 复归产业权reversionary interest 复归权益Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》revised assessment 修订评税revised estimates 修订预算revised estimates of expenditure 修订开支预算revised estimates of revenue 修订收入预算revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计revive 回升；复苏revocable letter of credit 可撤销信用证revocation 撤销revocation of licence 撤销牌照revolving fund 周转基金；循环基金revolving letter of credit 循环信用证revote 再拨款reward 酬金right of control 控制权right of conversion into stock 兑换证券的权利right of pre-emption 优先购买权right of retainer 遗产保留权；财产保留权right of retention 保留权right to receive income from property 从财产收取入息的权利right to rescind 撤销的权利rights issue 供股〔上市方式〕；认股权发行；配售新股rights issue prospectus 供股章程ring 交易圈ring out 平仓；经纪之间期货交易相互结算rising price 价格上涨risk 风险risk adjustment 风险调整risk assets 风险资产risk assets ratio 风险资产比率risk exposure 风险承担risk management 风险管理Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》risk management system 风险管理系统；风险管理制度risk of breakage 破损险risk of non-delivery 遗失险risk of rust 舅鹣risk of shortage 短量险risk of sweat damage 潮腐险risk premium 风险溢价risk weight 风险加权数risk weighted exposure 加权风险值"risk-based" approach “以风险为依据”的方法risk-capping 限制风险roll forward 向前推展；向前滚进roll over 转仓；滚计；滚转；续期rolling forex 日转期汇rolling plan 滚动式计划；逐年延展计划rolling settlement 滚动交收round lot 交易单位；整数成批股票；“一手”round off 以整数计；四舍五入round to nil 化为零计round turn 完整交易；轧平交易round up 清盘rounded-up sub-total 化成整数的小计round-trip contract 平仓合约Royal Bank of Canada 加拿大皇家银行Royal Bank of Scotland plc 苏格兰皇家银行royalty 专营权费；专利权费；特许权使用费rule of equity 衡平法；衡平法规则Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited 《香港中央结算有限公司规则及运作程序》Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕Rules of the Exchange [Stock Exchange of Hong Kong Limited] 《交易所规则》〔香港联合交易所有限公司〕Rules on Interest Rates and Deposit Charges 《利率及存款收费规则》run on a bank 银行挤兑；银行挤提runner “驳脚”经纪；传递员running expenses 管理费用；经常费用running-down of business 缩减业务。
财经相关英语词汇
财经相关英语词汇(A)Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金+ 应收账款+短期投资)---------------------------流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
英语财经类词汇
英语财经类词汇Abandoned Assets 报废资产Abatement 折扣，减税Abnormal Depreciation 特别折旧Above Par 高于票面价值absentee payroll 员工缺勤费Absolute Advantage/Cost 绝对优势/成本Absorbed Cost 已吸收成本Absorption 费用/成本的分摊Abstinence 节制Abuse of Trust 不顾信用Accelerated Depreciation 加速折旧Acceptance 承兑，认付Acceptance Bill/Commission 承兑票据/手续费 Acceptance House 承兑行Accepting Bank 承兑银行Account Balance 帐户结余/余额Accountability 会计责任，承担责任Accounting Year 会计年度Accrued Assets 应计资产Accrued Expense 应付费用Accrued Income 应付收益Accumulated Amount 累积款额Acquisition (公司对公司的)收购Act of God/Nature 天灾Act of Honour 代兑退票active capital 活动资本／流动资本Active Circulation 货币流通额Active Demand 需求甚殷/畅销Active Market 交投畅旺市场/股票Active Trade Balance 贸易顺差actuary （保险）精算师ACU (Asian Currency Unit) 亚元单位Ad Valorem Duty 按价税、从价税Added Value 增值Added-Value Tax (Value-added Tax) 增值税 Additional Registration Fees 额外注册费Additional Tax 附加税Adjudication of Bankruptcy 宣布破产Admitted Assets 有价值资产、有清算价值资产 Advance Capital/Bill 预付资本/预付单Adventure 投机性商业活动Adverse Balance of Payment 支付逆差Adverse Balance of Trade 贸易逆差Advisory Committee 顾问委员会/咨询委员会Affiliate 附属公司/分行AFTA (Asean Free Trade Area) 亚细安自由贸易区After Sales Service 售后服务Aggregate Demand/Supply 总需求/总供应AGM (Annual General Meeting) 股东常年大会AIS (Approved International Shipping Entreprise Scheme) 特准国际船运企业计划 AIT (Approved International Trader Scheme) 特准国际贸易商证书Allocation (资金的)分配，拨款angel fund 协创基金Annual Audit 年度审计annual premium 常年保费Annual Report 常年报告书anti-dumping duty 反倾销税AOT (Approved Oil Trader Scheme) 特准石油交易商证书APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛Appropriation Act/Budget 拨款法案/预算案Approved Fund Manager 核准基金经理Approved Securities Companies 特准证券公司arbitrage 套汇Arbitration of Exchange 汇率的裁定Arrears 拖欠数额Asian NIEs 亚洲新兴工业经济体Ask Price 卖价ASSET Card 电子查间系统卡asset securitization 资产证券化asset-backed notes 资产保证票据Assets Taxes 资产税ATC (Authorised trading Centre) 授权交易站Autonomous Agency, AA 自主机关Back Tax 退缴税Back to Back L/C 背对背信用证backwardation （期货）倒价Bad Debts 呆帐Balance 差额平衡;结算Balance Account 结帐Balance Budget/Economy 平衡预算/经济Balance of Financial/Revenue and Expenditure 财政收支平衡Balance of Interest 利益均衡Balance of International Indebtedness 国际借贷差额Balance of International Payment 国际收支平衡/差额Balance of Payment Deficit 收支逆差Balance of Payment Surplus 收支顺差Balance of Trade (对外)贸易差额Balance Sheet 资产与负债表bancassurance 银行保险Bank Clearing 票据交换Bank for International Settlement (BIS) 国际结算银行 Bank Stock/Year 银行资本/年度Bankers' Acceptance 银行承兑Barrier (贸易)壁垒Barter Trade 易货贸易/物物交换base rate 基本利率Base/Base Year (指数的)基准/基准年basis point 基点basket of currencies 货币组合／篮子货币Bear Market 熊市Before Tax (Pre-tax) 扣税前Betterment 固定资产之改良、改良投资、修缮经费Betting Taxes 赌博税BHQ (Business HeadQuarter) 商业总部Bid Price 买价Bilateral Trade 双边贸易Black Rate/Black Market Price 黑市价Block Vote Allocation System 整笔拨款制度Blue Chip (Share) 蓝筹股Blue Chip investment 蓝筹股投资/稳健投资blue chip stock 蓝筹股Board of directors 董事会Bond 债券Bond 债券bonus rate 红利率Bonus Share 红股Book Closure Date 股票过名/注册截止日期book-building 账面确定book-to-bill ratio 订货与出货比值Boomflation 繁荣通膨Booming/Boom 景气/繁荣Boomlet 小景气/短暂繁荣Boutique Fund Manager 小型基金管理公司Brain-Intensive Industries 智力密集工业Brent Crude Oil Futures 北海原油期货Bridging Loan Programme 过渡性贷款计划bubble company 虚设公司bucket shop 非法经纪公司bucketing 对敲Budget Accounts 预算账户Budget Act 预算法案Budget Allocation 预算拨款Budget Allotment 预算分配Budget Appropriation 预算拨款Budget Enforcement 预算执行Budget for Annual Expenditure 岁出预算Budget for Annual Revenue 岁入预算budget item 预算项目budget outlays 预算支出budget receipt 预算收入budgetary control 预算管制budgetary innovation 财政预算新措施budgetary management 处理收支预算的方法Budgeting 预算编制Budgeting For Results, BFR 目标预算编制Bull Market 牛市Business Enterprise/Entity 工商企业Business Expectation 商业展望Business Income Tax 营业所得税Buying rate 买入汇率call option 认购期权call price 认购价格call warrant 认购凭单Capacity 能力/生产能力/设备能力Capital Account 资本帐户capital adequacy ratio 资本足够率capital adequacy ratio 资本足够率Capital and Labour 资本与劳工Capital and Liabilities Ratio 资本负债比率Capital Budget 资本预算Capital Consumption 资本消耗Capital Deficit 资本赤字Capital Expenditure/Expenses 资本开支/费用Capital Exporting and Recipient Country 资本输出国和资本接受国 Capital Gains Tax 资本收益税Capital Grants 资本拨款capital guaranteed 资本保证Capital Intensive 资本密集Capital Market 资本市场(指中长期借贷市场)capital protected 资本保障Capital Revenue 资本收入Capitalisation 市值capped FRN 具上限浮息票据Carry Back of Losses 移前扣减亏损Cash Budget 现金预算Cash Market 现金市场cash value （保险）现金价值CBO/CLO (collateralised bond obligation) 抵押保证债券Central Depository Pte Ltd (CDP) 中央托收公司Central Limit Order Book (CLOB) 自动撮合国际股市CEO 总裁CEPT 有效普惠关税cess 餐馆与酒店税charge card 赊账卡Chartered Bank 特许银行classified loan 有问题贷款close a position 平仓close-end fund 固额基金Closing Price 闭市价CNN 电视电缆新闻网(简称电缆新闻网)Commodity Tax 商品税Comparative Advantage 相对优势Comparative Costs 比较成本Complete Plant 成套设备Composite Demand 综合性需求Concession 优惠/特惠Concessional loan/terms 特惠贷款/条件Consolidated Account 综合帐目Consolidated Profit/Loss 综合盈利/亏损(综合损益表)Consolidated Tax 综合税Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳 Consumption Tax 消费税contango （期货）顺价、溢价Contra Trade 对敲交易contract manufacturer 合同制造商Conversion Price 转换价Convertible Loan Stock 可转换债券Corporate and Personal Income Taxes 公司及个人所得税Corporate Communications 企业通讯Corporate Planning 企业策划Corporate Services 企业服务Cost Efficiency 成本效率Cost Inflation 成本性通货膨胀Counter Tariff 对抗关税Counter Trade 对销贸易covered warrant 备兑凭单CPF Cashier's Order 公积金本票CPF Contribution Rate 公积金缴交率CPF Investment Scheme 公积金投资计划CPF Minimum Sum 公积金最低存款计划credit default swaps 信贷违约风险掉换credit-linked notes 信用风险联结票据critical year 替换期currency option 货币期权currency swap 货币掉期Current Account 经常项目/国际收支账目/往来户头 Current Expenditure 经常开支Current Liabilities 流动负债Current Year 本年度Customs and Excise Taxes 关税及国产税cut margin 斩仓De Facto Company 事实上的公司Dealer 交易员death benefit （保险）死亡利益debit card 转账卡Debt Relief 债务免除Debt Servicing 债务偿还事务、债务还本付息Deed of Mortgage/Property 抵押契约/财产转让契约 Deed Tax 契据税deflation 通货紧缩Deflation/Policy 通贷紧缩/政策Deflator 缩减指数demand draft 即期汇票Demand-pulled inflation 需求引发的通膨Dependant's Protection Scheme 家属保障计划Depreciable Assets 应折旧资产Depreciated Currency 贬值货币deputy president （银行）副行长derivative market 衍生金融工具市场derivative product 衍生产品／工具Development Financing 发展集资Development Fund 发展基金Development Tax 发展税Diesel Tax 柴油税Diminishing Returns 报酬递减discount rate 贴现率discretionary fund 自主基金dividend 股息Dividend 股息Dividend Yield 周息率dollar-cost averaging 成本平均法domestic exports 国内出口domino theory 骨牌理论doubtful （贷款等级）可疑DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议 dual currency bond 双重货币债券dumping 倾销Duties on Cigarettes and Tobacco 香烟与烟草税EAEC (East Asia Economic Caucus) 东亚经济核心论坛early withdrawal penalty 提早取款罚金Earnings Per Share (EPS) 每股盈利Economic Grouping 经济集团Economy of Scale 规模经济(指大规模企业经营的经济效益)Education Scheme 教育计划Edusave Account 教育储蓄计划户头effective exchange rate 有效汇率EGM (Extraordinary General Meeting) (公司)股东特别大会Electronic Share Application (ESA) 认购新股电子服务employee share optiong scheme 雇员认股计划EMS (European Monetary System) 欧洲货币体系endowment policy 储蓄保险Entertainments Duty 娱乐税Entrepreneur 企业家Equilibrium of Balance of Payment 国际收支平衡Equity 资本/股本/资产净值Equity Capital 资本/股本Equity Earning 股本盈利Equity Financing 售股集资equity-accounting 权益会计Equity/Direct Investment 股本投资/直接投资Ergonomics 人才经济学/人类工程学ERS 经济重组股票Estate Duty 遗产税eurodollar （利率）欧洲美元euromark （利率）欧洲马克Euromart/European Market 欧洲共市euroyen （利率）欧洲日元ex-right 除权Exchange Tax 外汇税exchange traded fund 挂牌基金Exchequer 国库/财源Exchequer 英国财政部excise duty 国产税Excise Duty/Tax 国产税/货物税/特许权税executive vice president （银行）执行副总裁Exempt 豁免Exempt from Tax 免税Exemption 豁免缴税Exercise Price 转换价existing rent 现有租金Expansion Broad-based 全面性扩展Expenditure on Manpower 人力开支Expenditure Tax 支出税External Assets 国外资产External Linkage 对外联系Extra Duty 特别税Extraordinary Budget 额外预算Extraordinary Expenditure 额外支出Extraordinary Expenses 额外经费Face Value 面值Factors of Production 生产要素Factory Tax 出厂税/制造税Favourable Balance 顺差Favourable Balance of Trade 贸易顺差feeder fund 支线基金fidelity bond 忠诚债券Final Balance 最后结余、最后余额Final Budget 核定预算Final Dividend 年终股息Financial and Business Services 金融与专业服务financial engineering 财务工程Financial Year 财政年Financing 集资Fines and Forfeitures 罚款及没收物Fiscal Levy 财政税收fiscal policy 财政政策Fiscal Policy 财政政策Fiscal Year 财政年度Fixed Assets System (FAST) 固定资产制度Fixed Price Share 定价股fixed rate 定息Flexible Wage System 灵活工资制度Floating exchange rate 浮动汇率floating rate loan 浮息贷款floating rate note 浮息票据FOMC (Federal Open Market Committee) 联邦公开市场委员会Foreign Share 海外股forward 远期Free Depreciation (投资优待)自由折旧Full Bank 全面银行Full Employment 全民就业Full-Imputation System 全面归原税制Futures 期贷galloping inflation 恶性通货膨胀GATT 关税与贸易总协定(简称关贸总协定)gazetted tourist hotels 登记酒店GDP 国内生产总值GDP Deflator 国内生产总值缩减指数GDP Per Capita 国内人均产值/(按人口平均计算的国内生产总值) gearing ratio 资本与负债比率General Income Tax 一般所得税General Tariff 普通税制/单一税率General Trading 一般贸易Generalized Inflation 全面通膨Gensaki 日本短期货币市场GNP 国民生产总值GNP Per Capita 国民人均产值(按人口平均计算的国民生产总值) Goods and Services Tax (GST) 货物与服务税(简称消费税)goodwill amortisation 商誉摊销GOP (Gross Overall Profit) 总盈利额Grants-In-Aid (GIA) 援助津贴、辅助金Group Relief 集体估税扣税growth bonus （保险）期终额外红利Growth Dividends 增长分红Growth Triangle 成长三角GSP (Generalized System of Preferences) 普遍优惠制(普惠制) GST 消费税GST Assistance Measures 消费税援助措施GST Assistance Package 消费税援助配套GST Credits 消费税补贴GST Offset Package 消费税抵消配套Guidelines for Property Funds 房地产基金准则haircut （证券）估值折扣Hard Cash 现金Hard Currency 硬货币Hard Money 硬币/铸币hard money 硬货币、强势货币heading （税务）税目Heavy Duty 重关税heavy market 呆滞市场Heavy Tax 重税hedge 对冲hedge fund 对冲基金Hedge/Hedging/Hedgeable (商品，期货的)对冲买卖、套期保值、可套期保值 Hidden Tax 间接税Hire Purchase Act 租购法令Home Protection Scheme 家庭保障计划hort cover 盖盘Hot Money/Bad Money/Refugee Money 热钱或游资Hyperinflation 恶性通货膨胀Hypermarket 巨型超级市场I/E (Import-Export) 进出口Impersonal Tax 间接税Import Surtax 进口附加税Imputation System 估算制度in the money 赚钱in-and-out trader 投机者incidence of tax 最终纳税者Income and Expenditure Account 收支账income bonus （保险）月利Income from Royalties 专利权收益Income Tax 所得税Income Tax Allowance 所得税免税额Indefeasible Rights of Use 不能废除／不能使之无效的使用权indicative price 预示价Indirect Tax 间接税Infant Industry (需要保护的)新生工业Initial Public Offering (IPO) 公开售股计划Inland Duty 内地税Inland Revenue 国内税收Input Tax 源头消费税input tax 进项税Insider Trading 局内人交易interbank market 银行同业市场interbank rate 银行同业拆息率interest margin 利差幅度interest rate swap 利率掉期Interim Dividend 年中/中期股息Interim Results 中期业绩Internal Tax 国内税Invest Singapore 投资新加坡investment grade bond 投资级别债券Investment Incentive 投资奖励Investment Surcharge 投资收入附加税investment-linked product 投资联结产品IPO 首次公开售股计划Issued Capital 发出股本JGB (Japan Government Bonds) 日本国债jobber 证券交易商／中间商jobber trade 当日平仓交易Judicial Act 诉讼Judicial Person 法人junior bond 次级债券junk bond 垃圾债券／高风险债券JV (Joint Venture) 合资经营/联营kerb dealing 场外交易kerb market 场外市场kerbstone broker 场外经纪人Key Currency (国际)主要货币Key Industry 主要工业Know-how 技术/知识Know-how Deal 技术交易Knowledge Industry 知识产业Labour and Capital 劳资双方Labour-intensive 劳工密集Labour-saving 节省劳力Laissez-faire Policy 自由放任政策Land Bank 土地银行Land Bank (政府、公司等)所拥有的土地Land-intensive 土地密集Lead manager 主理银行lead manager 牵头经理lead underwriter 主要包销商Legacy Duty 遗产税Legal Budget 法定预算Legal Capital 法定股本Lending Rate 贷款利率letter of credit 信用证leverage foreign exchange trading 杠杆外汇交易 levy taxes 税收LIBOR 伦敦银行同业拆息率Licences and Permits 执照及准证License System 许可证制度License Tax 执照费Licensing 颂发专利证/许可证、许可证贸易limited period premium 限期保费Liquid Capital 流动资本Liquid Liabilities 流动负债Liquid Reserve 流动储备金Liquidity 周转、流动账、清偿能力Liquidity Ratio 周转率、流动比率Listed Companies 挂牌公司listed company 上市公司Loan Stock 债券Loan Syndication 财团贷款Local (Simex) (新加坡国际金融交易所)个人会员Local Enterprise Financing Scheme,LEFS 本地企业融资计划 Local Shares 本地股locals （交易所）个人会员long position 买空盘口loss （贷款等级）全损Loss and Gain 损益Loyalty Shares 忠诚股Luxury Tax 奢侈品税Mainboard 第一级股市maintenance call 追缴维持保证金maintenance margin 维持保证金Management Accounting System (MAS) 管理会计制度Margin 按金/保证金margin （外汇）保证金Margin Buying 交保证金的买空margin call 补仓margin out 平仓Margin Trading 按金交易margin trading 保证金交易Marginal Profit 边际利润Marginal Propensity to Invest/Save 边际投资/储蓄倾向Marginal Return/Revenue 边际盈利/收入Maritime Centre 海事申心Market Capitalization 市值Market Discount Rate 市场贴现率market maker 市场制造者／市场经营者market-maker system／market-making system 市场作价制度 MAS 新加坡金融管理局MediShield 健保双全计划merchant bank 证券银行MFA (Multi-fabre Agreement) 多种纤维协定MFN (Most Favoured Nation) 最惠国MFNC (Most Favoured Nation Clause) 最惠国待遇条款Mini Crisis/Mini Recession 小危机/轻微衰退MNCs 跨国公司MOD (Million Gallons Per Day) 每天百万加仑Monetary Policy 货币政策monetary policy 货币政策money broker 货币经纪money laundering 洗黑钱Money Market 货币市场/短期藉贷市场MoneySENSE 存钱有方、理财有道Monthly Variable Component 每月可变动工资制Mortgage Reducing Term policy 抵押递减保险计划Movable (Property)/Movables 动产moving average 移动平均mutual offset system 互相对销系统NAFTA (North America Free Trade Area) 北美自由贸易区 National Currency 本国货币National Debt 国债National Economic Budget 国民经济预算National Income 国民收入National Income (in Real Terms) 国民实际收入National Revenue 国家税收/政府岁入near money 准货币／近似货币nearby month 近期Negative Growth 贸增长Net Balance of Trade 贸易净差额Net Earnings Per Share 每股净利Net National Product (NNP) 国民生产净值Net Tangible Assets 有形资产净额Net Tangible Assets Per Share 每股净有形资产值New Singapore Share (NSS) 新新加坡股票（新新股票） NIE 新兴工业经济体NODX 非石油国内出口Nominal Amount 面额Nominal Capital 名义资本Nominal Earnings/Yield 名义收益Nominal exchange rate 名义汇率Nominal Expenditure 名义支出Nominal Income 名义收入Nominal Wage 名义工资nominee 委托人Nominee Company 托管公司nominee company 委托公司non-perfroming loans 不良贷款Non-Residential Properties Scheme 非住宅房地产计划 non-tariff-barrier 非关税璧垒Non-tradable goods 不可贸易品not negotiable 不可转让NS Bonus 国民服役花红OB／OS Index 超买超卖指数Odd Lot 散股odd lot 零星股／散股OECD 经济合作及发展组织(简称经合组织)OEM 原件器材制造商off-balance-sheet 资产负债表外项目Offshore Bank 岸外银行Offshore Banking 岸外银行业Offshore Loan 岸外贷款OHQ Status 营业总部证书Oil Royalty 石油开采税One-tier System 单一公司税制度OPEC 石油输出国组织(简称油盟)open account format 赊账形式open-end fund 不定额基金operating expense 经常开支operating income 经常收入Opportunity Cost 机会成本Opportunity Fund 进取基金Optimization 最佳效益option 期权Option 选择权、期权Ordinary Shares 普通股Other Operating Expenditure (OOE) 其他行政开支Outlay 总支出/全国消费投资总额Outlay Tax 消费税output tax 销项税Output Tax 支出消费税Over Subscribed 超额认购over-the-counter trading （证券）场外交易overdraft 透支Overheating in The Economy 经济过热Paid-up Capital 缴足资本par 面值Par Value 票面值Par Value 面值participating policy 参与分享投资利益的保单passed （贷款等级）一级贷款Patent Law 专利法payable 应付账款PAYE (Pay as You Earn) 所得税预扣制计划Payroll Tax 薪金税pegged 挂钩Pensions 养老金Pensions Expenditure 退休金开支Per Capita 按人口平均计算、人均perpetual preference shares 永久优先股Personal Income Tax 个人所得税Personal Tax 个人税policy loan 保单贷款Poll Tax 人头税portable medical benefits scheme 可转移医药福利计划portfolio （投资）组合Position 盘口Post Secondary Education Account 中学后延续教育户头posted rents 租金时价Preference Shares 优先股premium 保费（保险）／溢价Prepaid Tax 预付税款president （银行）行长Pretax 扣税前的Price-earnings Ratio 本益比primary dealer 主要交易商primary market 发售市场Private Placement 私下售股producer price index 生产物价指数Profit Taking 套利profit taking 套利Progress Package 增长配套Progressive Income Tax 累进所得税Progressive Tax 累进税/累进税制Property Tax rebate 产业税回扣Property Tax Refund on Vacant Residential Buildings Undergoing Works 退还产业税予正在进行装修工程的空置住宅proprietary trader 专属交易员Prospectus 发股计划书prospectus 招股书／售股计划书proxy 代理人／代表权proxy form 代表委任书Public Communications 公共传播Public Company 挂牌公司Public Transport Fund 公共交通基金put warrant 可卖回凭单Quality Market 重质量的市场Quota 限额、配额、固打Quota System 配额制(国际货币基金会各国配额) Quoted Company/Corporation 挂牌公司/上市公司 Quoted Securities/Shares 挂牌证券/股票R&D (Research and Development) 研究与发展Rated Tax 定率税Rates 收费率、保险收费率Re-export 转口Ready Market 现货市场receivables 应收账款Recession 经济衰退Recurrent Cost/Appropriation 经常成本/经常拨款 Recurrent Expenditure 经常开支Recurrent Revenue 经常收入recurring cost 经常成本recurring income 经常收入red chip stock 红筹股Registration Tax 注册税Regressive taxation 递减税制regular premium policy 定期保费保单regular savings plan 定期储蓄计划Reimbursement 偿还reinsurance 再保险／分保／转保REIT 房地产投资信托Remisier 取佣经纪reserve currency 储备货币reserve requirement 储备要求resistancelevel 阻力位Restricted Bank 限制银行return on eqiuty (ROE) 股本回报Revenue Duty/Tax 收入关税/财政关税Reverse Income Tax 低收入补助费Revised Budget 修订预算Rights Issue 附加股Rights Issue 附加股Road Tax 路税roll-on roll-off vessel 滚装船Royalty 专利税RSI (Relative Strength Index) 强弱势指数rules of origin 原产地规则Running Account 流水帐running cost 运作成本SAVE (Save as You Earn) 边赚边储计划scalper 薄利投机者（通常不在市场逗留超过一天）Scripless Trading 无票交易second board 二板股市seconday market 转售市场Securities Account 证券户头Securities Industry Act 证券业法令seed money 种子基金Selective Consumption Taxes 选择性消费税senior bond 优先债券settlement day 结算日SEZ (Special Economic Zone) 经济特区share buyback 股票回购share option 股权认购权／认股权Share option 股票认购权share ownership Top-Up Scheme 填补公积金购股计划Shareholders' Funds 股东资金short position 卖空盘口Short Selling 卖空SIBOR 新加坡银行同业拆息率SICOM (Singapore Commodity Exchange) 新加坡商品交易所sidelined 持观望态度sideliner 观望者SIMEX 新加坡国际金融交易所Singapore Allowance 新加坡津贴（养老金）Singapore Exchange 新加坡交易所Singapore Exchange Derivatives Trading 新加坡衍生商品交易所Singapore Exchange Securities Trading 新加坡证券交易所Singapore Foreign Exchange & Brokers Association 新加坡外汇与货币经纪协会 Singapore International Foundation 新加坡国际基金single premium policy 一次过保费／单期保费保单Sinking Fund 偿债基金/累积基金/公积基金Skills Development Fund 技能发展基金Slowdown 放缓(经济)slumpflation 不景气通货膨胀／萧条膨胀soft currency 软性货币／软弱货币special mention （贷款等级）应加注意级special purpose vehicle 特别用途公司Speculation 投机买卖Speculative Stock 投机性股票spot commodity 现货商品spread 价差square 平仓squeeze 逼仓Stamp Duty/Tax 印花税Standard Chartered Bank 渣打银行start up 起步公司Statement of Account 账单、对账单Statutary Boards Contributions 法定机构捐款Stock Exchange of Singapore (SES) 新加坡股票交易所Stock Exchange of Singapore Dealers' Automated Quote (SESDAQ) 自动报价股市或第二级股市stop loss 止蚀Straits Times Industrial Index (STII) 海峡时报工商指数Strike Price 最低成功标价structured deposit 组合式存款subordinated bond 次等债券subordinated notes 附属票券Subsidiary 子公司substandard （贷款等级）次级Supplementary Retirement Scheme (SRS) 退休辅助计划surrender value 退保价值Suspended 暂停交易SWAP (汇兑期货)换期/互换swap 掉期Swap Agreement 互换货币协议、互购协定Takeover 收购tariff 关税tax allowance 收入免税额／税收优惠tax assessment 估税tax avoidance 避税tax band 税级tax base 税基tax bracket 纳税组别tax break 减税tax concession 税务减免tax credit 税额减免／抵减税额tax deduction 税额扣减Tax Deduction for Contributions to Edusave Scheme 缴教育储蓄计划金课税扣减Tax Deduction for CPF Contributions of Self-employed Persons 自雇人士缴公积金课税扣减Tax Deduction for General Provisions Made by Bank 银行一般储备金课税扣减tax deferred 延迟纳税tax element 税收成分tax evasion 逃税／漏税tax exemption 免税Tax Exemption on Dividends Paid out of Foreign Income 外国收入的股息免税Tax Haven 避税港/低税国tax haven corporation 避税地公司Tax Holiday (鼓励投资的)免税期tax incentive 税务奖励Tax Incentive for Services Provided by Trust Companies 信托服务税课税奖励Tax Incentive for Underwriting and Managing International Securities I 国际证券包销管理课税奖励tax incidence 纳税负担tax item 税目tax liability 税务负担tax limit 课税限额／纳税限额Tax on Property 产业税Tax On value Added 增值税tax preference item 享受优惠税率的项目tax rebate 缴税扣税额tax relief 估税扣税额Tax Relief for Handicapped Spouse 残疾配偶课税优待tax shelter 合法避税手段tax shield 节税手段tax supplements 税收补征tax threshold 免缴税入息额／起税点tax-free allowance 免税额tax-free income 免税收入tax-free profit 免税利润tax-free trade zone 免税贸易区taxable estate 应纳税遗产Taxable Income/Earnings 应纳税收入taxable item 税目Technical Analysis 技术性分析或图表分析Technical Know-how 技术知识Technology Transfer 技术转移Tender Shares 投标股Tertiary Industry 第三产业(指服务业)TEU 集装箱单位tier-1 capital 一级资本Tight Money 银根紧缩time lag 时差／时间间隔Top-Up Minimum Sum 填补最低存款计划Tourism Cess 旅游税trade creditor 应付账项trade debtor 应收账项Trade Gap 贸易差额trade-weighted exchange rate 贸易加权汇率Trading Account 交易户头transferable medical benefits scheme 可转让医药保险计划 Transferable Subscription Rights (TSRs) 认股权transfers costs 公款转移Transportation Tax 运输税treasurer （银行）资金主管treasury activity 资金交易活动treasury bond 国库债券Treasury Note Bond 国库券/国库债券Trust Companies 信托公司Trustee Stock 信托股turnkey contract 整套承包合同／万事具备合同turnkey project 统包工程Two-tier Price System 两价制umbrella fund 雨伞基金unclassified loans 无问题贷款uncovered cost 未收回成本uncovered loan 收不回贷款Under Subscribed 认购额不足under-the-counter 柜台下交易／台底交易Underwriter 包销商underwriter 包销商／包销机构Unilateral Tax Credit, UTC 单向税务减免Unit of Account 记账单位/计价单位Unit Trust Fund 单位信托基金Unlisted 未挂牌/未上市的unproductive wage 非生产性工资unrealised loss 未实现亏损unrealised profit 未实现盈利unrealised revenue 未实现收入Unsecured Account 无担保账户Unsecured Loan Stock 无担保债券Upswing/Upturn 经济好转Utilization of Resources 资源的利用Variable Budget 可变预算VAT (Value-added Tax) 增值税Venture 商业冒险、商业企业Venture Capital 风险资本、冒险资本venture capital fund 创业基金vice president （银行）副总裁voluntary bankruptcy 自愿破产／自愿申请破产voluntary liquidation 自愿清盘Wage Freeze 工资冻结War Rate 战险费率War Risk Premium 战险保费War Time Economy 战时经济Warrant 凭单Water Conservation Tax 鼓励节省用水税Wealth Tax 财富税weighted average 加权平均When-issued 发股后Whichever is higher/lower 按两者中较高/低者计算Wholesale Bank 批发银行wholesale price index 批发物价指数withholding agent 税款预扣代理withholding system 税款预扣制Withholding Tax 预扣税Withholding Tax 预扣税Workfare Bonus 就业奖励花红Workfare Income Supplement Scheme 就业入息补助计划Workfare Supplement Scheme 就业奖励补贴计划Working Assets/Capital 营运资产/资本working expenses 营运开销World Trade Organisation 世界贸易组织Writeoff 注销Writing Down Allowance 资产减值税务津贴Written Laws 成文法Yankee Bond 杨基债券year-end adjustment 年终调整Yield 收益、产量、回利Zero Economic Growth 零经济增长Zero rated 零点税率Zero Rates of Duty 免税Zero-growth 零增长Zero-sum Game 零和游戏、一方赢另方输竞赛、不是你输就是我赢。
财经的英文名词解释
财经的英文名词解释在当今信息爆炸的时代，财经英语作为一种专业性较强的语言，被越来越多的人所关注和学习。
了解财经领域的英文名词不仅可以帮助我们更好地理解国际金融市场、企业管理等相关领域的知识，还有助于提高我们的财经英语水平。
本文将对一些常见的财经英文名词进行解释和说明。
1. Investment（投资）Investment是指投资的行为或者过程。
它通常指在资金或资源中进行选择和配置，以期获得经济利益的行为。
投资可以包括购买股票、债券、房地产等金融产品，也可以是企业在技术研发、市场拓展等方面的投入。
2. Stock（股票）Stock是指公司发行给股东的所有权证书。
持有股票意味着持有一家公司的股份，股票的价格可以随市场供求关系而波动。
股票通常分为普通股和优先股，普通股持有人享有公司分红和决策权，而优先股通常在分红方面具有优先权。
3. Bond（债券）Bond是指借款人向投资者借款，并以债券形式进行担保的金融工具。
投资者购买债券即贷出资金给借款人，并在一定期限内获取固定的利息。
债券通常被认为相对较安全，因为借款人有义务按时还本付息。
4. Exchange Rate（汇率）Exchange rate是指一种货币与另一种货币之间的兑换比率。
汇率的变动会对国际贸易和投资产生影响，因此是财经领域关注的重要指标。
汇率的变动通常由市场供求关系、利率差异、经济政策等因素决定。
5. Inflation（通货膨胀）Inflation是指一定时期内物价普遍上涨的现象。
通货膨胀会导致货币的购买力下降，对经济造成一定的影响。
通常，政府和央行会通过适当的货币政策来控制通货膨胀水平，以维持经济的稳定发展。
6. GDP（国内生产总值）Gross Domestic Product（GDP）是衡量一国经济总体规模的指标。
它指的是一定时期内国家或地区所生产的全部商品和服务的价值总和。
GDP常被用来比较不同国家或地区之间经济的相对强弱，并在经济政策制定过程中起到重要的参考作用。
财经： 财经类英语词汇的翻译
accounting date 记帐日期；会计结算日期
accounting for money 款项核算
Accounting Officer 会计主任
accounting period 会计报告期；会计期
accounting policy 会计政策；会计方针
accounting practice 会计惯例
active partner 积极参与的合伙人
active trading 交投活跃
actual circulation 实际流通
actual cost 实际成本
actual expenditure 实际开支；实际支出
actual income 实际入息；实际收入；实际收益
accounting statement 会计报表
accounting system 会计制度；会计系统
accounting transaction 会计事项；帐务交易
accounting treatment 会计处理
accounting year 会计年度
accretion 增值；添加
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
adjusted profit 经调整的利润；调整后的利润
adjusted surplus 经调整的盈余额；调整后的盈余额
adjusted value 经调整的价值；调整后的价值
accounting principle 会计准则
accounting record 会计记录
accounting report 会计报告
Accounting Services Branch 会计事务部〔库务署〕
财经英语词汇大全
addi onal dependent parent allowance供 养父母额外免税额 addi onal provision 额外拨款 addi onal stamp duty 附加印花税 addi onal tax 补加税罚款；补加税款 Addi onal Tax Demand Note缴 纳补加税罚款通知书；缴纳补加税款通知书
Accoun ng Services Branch [Treasury]会 计事务部〔库务署〕 Accoun ng Society of China中 国会计学会 accoun ng statement 会计报表 accoun ng system 会计制度；会计系统 accoun ng transac on 会计事项；帐务交易
act of God天 灾 ac ng partner 执事合伙人 ac ve market 买卖活跃的市场；交投畅旺的市场；旺市 ac ve partner 积极参与的合伙人 ac ve trading 交投活跃
actual circula on 实际流通 actual cost 实际成本 actual expenditure 实际开支；实际支出 actual income 实际入息；实际收入；实际收益 actual market 现货市场 actual price 现货价；实际价格
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。
财经英语词汇表详解
Aaccount n.账户缩写：a/c。
joint account 联名账户（3～5人，一般在夫妻、合伙人、贸易、买卖双方中使用）account day/date 结算日，交割日，清算日（也可表示为settlement/delivery day）accountant n.会计。
（美）注会：CPA=Certified Public Accountant）（英）特许会计师CA=Charted Accountant）across-the-board adj./adv. 全面（overall，general）例：an across-the-board price fallacquisition n. 收购merger：兼并M&A（Mergers and Acquisitions）：并购。
并购的三种形式：①控股：A+B=A+B（acquisition）；②吞并：A+B=A（merger）；③合并：A+B=C（consolidation，combination）advance ① n.预支，预付款② v.（工资、物价）上涨③ v./n. 放款after-tax 税后before-tax：税前aggregate adj.总计的；v. & n.总计aggregation：混业；segregation：分业amortize v.分期偿还。
(installment：n.分期付款)antidumping n.反倾销。
antidumping duty：反倾销税（关税一般用duty）。
反倾销手段：提高关税，控制进口，向对方倾销等anti-money laundering：反洗钱anti-inflation：反通胀anti-acquisition：反收购appreciate v.增值（常指货币）currency appreciation 货币升值appropriate v.拨款，挪用to appropriate government fund 挪用公款arbitrage n.套利（通过至少两个金融市场同一商品的价格、风险、汇率等不同来得利）。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
财经英语词汇翻译(C2)财经英语词汇翻译(C2) monwealth bank of australia 澳洲联邦银行monwealth development corporation 英联邦发展公司monwealth finance ministers conference 英联邦财长会议monwealth fund for technical co-operation 英联邦技术合作基金monwealth ine tax 英联邦入息税monwealth preference 英联邦特惠制munal property 公有财产；公有产业munication expenses 通讯费用munity preference 欧共体特惠制mutation of pension 退休金的折算muted gratuity 折算酬金muted pension gratuity 经折算的退休酬金panies act 《公司法令》〔英国〕panies handbook 《上市公司手册》panies inspector 公司检查员panies liquidation aount 公司清盘账户panies ordinance: information to be included in a rights issue prospectus 《公司条例：供股章程须载有的资料》panies ordinance: information to be included in prospectuses regarding the valuation of land and buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》panies registration officer 公司注册主任panies registry 公司注册处panies registry trading fund 公司注册处营运基金panies section 公司组〔财经事务局〕pany formation and enforcement division 公司成立及条例执行部〔公司注册处〕pany in which the public are substantially interested 由公众拥有相当权益的公司pany limited by guarantee 担保有限公司pany limited by shares 股份有限公司pany register 公司登记册pany registration fee 公司注册费pany with limited liability 有限法律责任的公司pany's memorandum 公司组织章程pany's reserve 公司储备parative advantage 比较优势；比较利益pensation 补偿金；赔偿pensation mittee 赔偿委员会〔香港联合交易所有限公司〕pensation from insurance 保险赔偿pensation fund 赔偿基金pensation fund levy 赔偿基金征费pensation rate 补偿率pensation review mittee 赔偿检讨委员会pensation scheme 赔偿计划pensation trade 补偿贸易pensation value 补偿值pensatory payment 补偿付款petition and pricing strategy 竞争与定价策略petitive edge 竞争优势petitive price 具竞争力的价格petitive tender 竞争性投标pliance mittee 监察委员会〔香港联合交易所有限公司〕ponent of expenditure 开支组成部分posite consumer price index 综合消费物价指数posite index 综合指数posite rating 综合评级posite return form 综合报税表posite securities and futures bill 《证券及期货综合条例草案》posite tax return 综合报税表position 组合成分；债务重整协议position of earnings 收益组合成分pound increase 复合增加率；复合增长率pound interest 复利pounding or arranging debtor 正就债务作重整或偿还安排的债务人prador note 买办票据prador order 买办付款令票prehensive ine tax 综合所得税ptroller 审计主任pulsory liquidation 强制清盘pulsory winding-up 强制清盘putation 计算；计算表putational procedure 计算方法puter audit programme 计算机审计程序；计算机核数程序concentrated position 集中持仓量concentration risk 资金集中风险；集中融资风险concept stock 概念股concession 特许权；宽减措施；优惠concession contract 特许经营权合约concessionary rate 优惠率concordat 协定；契约；国际监管条约condition 条件conditional endorsement 附有条件的背书conditional offer 有条件要约conditional sale agreement 有条件售卖协议conditions of tender 投标章程conduct of business guidelines (for licence holders under the leveraged foreign exchange trading ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》conduct of business standard 业务操守准则confidentiality understandings 保密谅解文件confirmation letter 确认书confirmation of mail transfer 信汇证明书confirmation of payment 已缴税证明书confirmed letter of credit 保兑信用证confirming bank 保兑银行confiscation order 没收令connected transaction 关连交易consensus capitalism 共识资本主义conservative investor 保守投资者consideration 代价；对价；约因consideration issue 代价发行〔上市方式〕consideration other than cash 现金以外的代价consignee 收货人；代售人consignment 托运；寄售consignor 付货人；托运人；寄售人consolidated aount 综合帐目consolidated aount expenditure 综合帐目开支consolidated balance sheet 综合资产负债表consolidated cash deficit 综合现金赤字consolidated cash surplus 综合现金盈余consolidated enterprises sectorial index 综合企业分类指数consolidated earnings 综合净收益；综合净盈利consolidated profit 综合净利润；综合纯利consolidated policy 综合保单consolidated price 综合价格consolidated profit and loss aount 综合损益帐；综合损益表consolidated public sector expenditure 公营部门综合开支consolidated revenue aount 综合收入帐consolidated shareholders' fund 综合股东资金consolidation of shares 股份合并consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期consortium pany 财团公司consortium loan 银团贷款constant dollar figure 固定币值constant market price 固定市价constant price 固定价格constant price series 固定物价计算数列constant rate 固定比率constituent stock 成分股constitution 章程；组织章程construction output 建造产出量constructive trust 法律构定信托consultant aountant 顾问会计师consultant's fee 顾问费consultation paper on proposed regulation on share margin financing 《监管股票按贷财务的建议咨询文件》consultation paper on sehk procedures for reviewing directors' suitability 《有关联交所检讨董事资格的程序的咨询文件》consumer behaviour 消费者行为consumer council 消费者委员会consumer credit financing operation 消费者信贷业务consumer demand 消费者需求consumer durables 耐用消费品consumer expenditure 消费开支consumer goods 消费品consumer market 消费市场consumer price 消费物价consumer price index 消费物价指数consumer price index (a) 甲类消费物价指数consumer price index (b) 乙类消费物价指数consumer price index classification system 消费物价指数分类法consumer price index report 《消费物价指数月报》consumer price index series 消费物价指数系列consumer price inflation 消费物价上涨consumer representative action fund 消费者集体诉讼基金consumer sentiment 消费意欲consumer spending 消费开支；消费支出consumption expenditure 消费开支consumption pattern 消费模式consumption product 消费产品consumption tax 消费税contango 交易延期费；延期交割费；期货溢价contingencies warrant 紧急拨款令；应急支款授权书contingency 应急费用；意外开支准备金contingency allowance 应急准备金contingency sum 应急费用；意外开支准备金contingent assets 或有资产contingent debt 或有债权；待确定债务contingent interest 待确定的权益contingent liabilities 或有负债contingent profit 或有利润contingent right 或有的权利continue to hold a deposit 继续持有存款continuing member 永久会员银行〔香港银行公会〕continuing rent 连续租金continuing trustee 留任受托人continuous licensing system 长期持牌制度continuous settlement system 持续净额交收系统contra aount 对销账户contra flow 资金回流contra item 对销项目contra transfer 对销转拨contract 合约contract for difference 差价合约contract for service 服务合约contract for settlement 平仓合约contract note 成交单据contract of copartnery 合伙合约contract of indemnity 弥偿合约contract of insurance 保险合约contract of reinsurance 再保险合约contract price 合约价格contracting party 订约人；立约人；缔约国contractual agreement 合约协议contractual mitment 合约承担contractual joint venture 合约式联营企业contractual mutual fund 合约互惠基金contractual right 合约权利contractual savings fund 合约储蓄基金contributed surplus 实缴资本盈余contribution 出资；供款；捐款；分担款项contribution aount 供款账户contribution to gross domestic product 在本地生产总值中所占比率contribution to investment 出资额contribution to pension fund 退休金供款contributor 供款人；出资人；捐助人contributory 分担人contributory scheme 供款计划contrived cessation of business 有预谋的停业control 控制权；控制；管制control of a pany 公司的控制权；公司控股权control of business 业务的控制权controlled pany 受控制公司controller 控制人；控权人；会计长controller of an authorized institution 认可机构控权人controlling pany 控股公司controlling interest 控制权益；控股权益controlling officer 管制人员controlling officer's report 管制人员报告controlling shareholder 控股股东；持有控股权的股东convention on the settlement of investment disputes between states andnations of other states 《关于解决国家与他国国民之间的投资争端的公约》conventional lending 传统放款；常规放款conversion 兑换；换算；转换〔证券〕conversion factor 换算因子conversion of stock 公债的转换conversion rate 兑换率；换算率；转换价格〔证券〕convertibility 可兑性；兑换性；自由兑换convertibility undertaking 兑换保证convertible 可兑换；可换股convertible currency 可兑换货币convertible debenture 可转换债权证convertible loan stock 可转换股的债权股额convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额conveyance 转易；转易契；财产转让证书conveyance of property 财产转让conveyance on sale 售卖转易契conveyancing fee 业权转易费conveyancing scale charges 物业转易收费标准cooling-off period 冷静期co-owner 共同拥有人；分权共有人co-partner 共同合伙人co-partnership 共同合伙copenhagen stock exchange 哥本哈根证券交易所core capital 核心资本core operational and financial risk management controls for over-the-counter derivatives activities of registered persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》core principles for effective banking supervision 《有效监管银行业的主要原则》〔巴塞尔委员会〕cornering “夹仓”；轧空；囤积居奇corporate borrower 借款公司；借款机构corporate business 公司企业；公司业务corporate munications department 企业传讯部〔香港联合交易所有限公司〕corporate customer 公司客户corporate dealer 公司交易商corporate finance division 企业融资部〔证券及期货事务监察委员会〕corporate finance (d.t.c.) limited 协联财务有限公司corporate finance fees rule 《与公司财务有关的费用规则》corporate governance 公司管治corporate ine tax 公司所得税corporate investment adviser 公司投资顾问corporate member 法团会员；公司会员〔香港联合交易所有限公司〕corporate plan 公司计划corporate practice 执业法团corporate profits tax 公司利得税corporate savings 公司储蓄corporate service tax 公司服务税corporate signature 法团的签名corporation 法团；公司corporation bond 公司债券corporation stock 公司股证；地方债券〔英国〕corporation tax 公司税correction phase of stock market 股市调整期correctional services industries suspense aount 惩教工业暂记帐corrective affidavit 修正遗产申报誓章correspondent bank 代理银行cosmos finance limited 宇宙财务有限公司cost 成本；费用；价格cost centre 成本中心cost petitiveness 成本竞争力cost control 成本控制；成本管理cost convention 原值成本法；成本惯例cost effectiveness 成本效益；经济效益cost efficiency 成本效率cost element 成本要素cost flow 成本流转cost input 投入资金cost management information system 成本管理数据系统cost of an asset 资产成本cost of borrowing 借贷成本cost of capital 资本成本；资金成本cost of installation 安装费cost of issue 招股费用；发行股份费用cost of living 生活费用cost of transmitting 传送费用cost overrun 成本超支cost price 成本价格cost price structure 成本价格结构cost to the revenue 政府收入的损失；政府减少的收入cost-benefit analysis 成本效益分析cost-benefit study 成本效益研究cost-book pany 以成本帐原则组成的公司cost-effectiveness analysis 成本效益分析costing 成本计算；成本计算法costing and pricing policy 成本及定价政策costing exercise 成本计算工作costing review 成本检讨cost-of-living allowance 生活津贴cost-of-living index 生活指数；生活费用指数cost-plus pricing 成本加成定价法cost-push inflation 成本推动的通货膨胀cost-recovery basis 收回成本的原则cost-related charges 依成本而定的收费cost-related fee 依成本而定的收费co-surety 共同担保人co-trustee 共同受托人cotton futures 期棉council of sehk 联交所理事会council of the hong kong society of aountants 香港会计师公会理事会counterclaim 反申索counterfoil 联页〔收据〕；存根〔支票〕；票根counter-guarantee 反担保counter-inflationary policy 反通货膨胀政策countersignature 副署签名；联署签名country debt provisioning 债务国坏帐准备country of beneficial ownership 实益拥有国coupon 息票；赠券coupon rate 息票利率cover 保证金；承保范围；补仓cover note 临时保单cover short position 补仓；填平空仓coverage 保额；承保范围covered call 备兑认购期权covered option 备兑期权covered warrant 备兑认股权证crash 狂泻；暴跌；崩溃creation of new heads and subheads 开立新总目及分目credit 信用；信贷；信用证；贷项credit advice 贷项通知书credit agency 征信所；信用调查机关credit agricole indosuez 东方汇理银行credit arrangement 信贷安排credit balance 贷方结余credit card ___credit card scheme ___计划credit mercial de france 法国商业银行credit mittee 贷款委员会credit control 信贷管制credit conversion factor 信贷换算因子credit easing 放宽信贷credit exposure 信贷风险credit facility 信贷安排；信贷融通；信用透支credit guarantee scheme 信贷保证计划credit item 贷项credit limit 信贷限额credit lyonnais 里昂信贷银行credit lyonnais hongkong (finance) limited 香港里昂财务有限公司credit rating 信贷评级credit rating agency 信贷评级机构credit review mittee 信贷检讨委员会〔香港金融管理局〕credit risk 信贷风险credit sale 赊销；赊售credit side 贷方credit squeeze 信贷紧缩；收紧信贷credit to…记入……帐目credit to be given against tax 税款抵免credit transfer 信贷转帐；信用转帐credit union 储蓄互助社credit union league of hong kong 香港储蓄互助社协会creditor 债权人creditor's petition 债权人的呈请书creditworthiness 信誉；信用可靠程度creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀criminal bankruptcy 刑事破产criminal bankruptcy order 刑事破产令criminal bankruptcy petition 刑事破产呈请书criterion for credit 授信原则critical path analysis 关键路线分析法；要径分析法cross rate 套价；套汇汇率；交叉汇率cross-currency settlement risk 跨国货币结算风险crossed cheque 划线支票crossed trade 交叉买卖；交叉盘买卖cross-harbour tunnel passage tax 海底隧道使用税cross-holding 相互持股；交叉持股cross-margining 跨市场保证金制度cross-referencing system 相互参照系统cross-subsidization 互相资助；互相津贴crown agent 英联邦代办crude activity rate 粗略经济活动率crude econometric model 粗略计量经济模式culpable insider dealing 应受谴责的内幕交易cum dividend 连股息cumulative appreciation 累积升值；累积增值cumulative deficit 累积赤字；累积亏损cumulative dividend 累积股息cumulative financial position 累积财政状况cumulative realized investment 累积的已实现投资currency 货币currency adjustment factor 货币调整因子；币值调整因素currency board arrangement “货币发行局”制度currency board operations sub-mittee 货币发行委员会currency mittee 货币委员会〔香港期货交易所有限公司〕currency crisis 货币危机currency denomination 货币面值currency futures 货币期货；外汇期货currency futures contract 货币期货合约；外汇期货合约currency in circulation 流通货币currency matching 货币配对currency note 纸币；钞票currency option 货币期权currency swap 货币掉期；货币互兑；货币互惠信贷currency warrant 货币认兑证；货币认股权证current aount 往来账户；支票户口；经常帐目current assets 流动资产current domestic value 现行本地价格current liabilities 流动负债current market price 当时市价；现时市价current price 当时价格；现时价格current price series 当时物价计算数列current year rules of assessment 当年度评税规则cushion 缓冲；缓冲时限〔债券〕cushion of liquid assets 流动资产缓冲额；速动资产缓冲额custodian 保管人custodian trustee 保管受托人custody 保管customer 客户customer lending 客户贷款customer statement 客户对数单；客户结单cut loss “斩仓”；减少损失cut margin “斩仓”cut-off date 截止日期cut-throat petition 割喉式竞争；恶性竞争cycle of activity 活动循环；商业循环cyclical fluctuation 周期性波动cyclical inflation 周期性通货膨胀cyclical nature of the economy 经济的周期性情况模板,内容仅供参考。