财经相关英语词汇(F)
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。
财经英语词汇集
UNIT 1 Money and Banking一、Phrases and Expressions1.apply to (把)应用于2.convert into 兑换3. a variety of 多种多样的4. a range of 一系列的5.allow for 考虑到，估计6.in turn 反过来，转而二、Technical Terms1.financial assets 金融资产2.mutual saving bank 互助储蓄银行3.savings and loan association 储蓄贷款协会4.credit union 信用合作社5.life insurance 人寿保险6.pension funds 养老基金7.mutual funds 互助基金（投资公司）8.equity securities 股权股票9.security portfolios 证券投资组合10.the law of large numbers 大数法则三、Translate the following sentencesinto English1.没有金融中介行为，金融中介机构就无法存在。
Financial intermediaries could not existwithout intermediation.2.所有的存款人在同一时间存取资金是极不可能的。
It is highly inprobable that all depositorswill withdraw funds at the same time.3.金融机构促使资金从贷款人向借款人更为有效的流动。
Financial intermediaries facilitate a moreefficient flow of funds from leaders toborrowers.4.这种利率的降低可能对一个国家的经济增长率和发展极为有利。
财经相关英语词汇总结
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。
经济英语词汇大全掌握经济领域的专业术语
经济英语词汇大全掌握经济领域的专业术语经济英语词汇大全——掌握经济领域的专业术语经济英语是专门用于描述经济领域的语言。
掌握经济英语词汇对于从事经济学、国际贸易、金融等相关工作的人来说至关重要。
本篇文章将为您提供一个经济英语词汇大全，帮助您扩充经济领域的专业术语。
一、宏观经济学（Macroeconomics）宏观经济学研究整体经济活动，包括国家的经济增长、通货膨胀率、失业率等。
在宏观经济学中，以下术语是必须掌握的：1. Gross Domestic Product (GDP)：国内生产总值，衡量一个国家或地区在一定时期内生产的所有最终产品和服务的市场价值。
2. Inflation：通货膨胀，指货币流通量增加，导致商品和服务价格普遍上涨的现象。
3. Unemployment Rate：失业率，表示劳动力市场上正在找工作但找不到工作的人口所占的比例。
4. Fiscal Policy：财政政策，指政府通过调整税收和政府支出来影响经济活动的手段。
5. Monetary Policy：货币政策，指中央银行通过调整货币供应量和利率来控制经济增长和通货膨胀的手段。
二、国际贸易（International Trade）国际贸易是指不同国家之间的商品和服务交换活动。
了解以下国际贸易的专业术语可以帮助您更好地理解相关领域的内容：1. Import：进口，指从外国购买商品或服务并引入本国。
2. Export：出口，指本国商品或服务的销售给其他国家。
3. Trade Balance：贸易平衡，指一个国家或地区进口和出口之间的差额。
4. Tariff：关税，是对进口货物征收的税费。
5. Free Trade Agreement：自由贸易协定，是为促进成员国之间贸易自由化而签订的协议。
三、金融（Finance）金融领域涉及金融市场、投资、风险管理等综合性经济活动。
以下是一些金融方面常用的经济英语词汇：1. Stock Market：股票市场，指股票的买卖和交易所的场所。
金融专业英语词汇大全
金融专业英语词汇大全在金融领域工作，熟练掌握相关的英语词汇是必不可少的。
下面是一份金融专业英语词汇大全，包括了金融产品、金融市场、金融机构等词汇，共计1800字。
一、金融产品1. Stocks：股票2. Bonds：债券3. Mutual funds：共同基金4. Exchange-traded funds (ETFs)：交易所交易基金5. Certificates of deposit (CDs)：定期存款证书6. Treasury bills (T-bills)：国债7. Options：期权8. Futures：期货9. Commodities：商品10. Money market funds：货币市场基金11. Annuities：年金12. Insurance policies：保险政策二、金融市场1. Stock market：股票市场2. Bond market：债券市场3. Money market：货币市场4. Forex (foreign exchange market)：外汇市场5. Commodity market：商品市场6. Derivatives market：衍生品市场7. Futures market：期货市场8. Options market：期权市场9. Over-the-counter market (OTC)：场外市场10. Primary market：初级市场11. Secondary market：二级市场12. Bull market：牛市13. Bear market：熊市三、金融机构1. Banks：银行2. Investment banks：投资银行3. Central banks：央行4. Commercial banks：商业银行5. Savings and loans associations (S&Ls)：储蓄贷款协会6. Credit unions：信用社7. Brokerages：券商8. Insurance companies：保险公司9. Pension funds：养老基金10. Hedge funds：对冲基金11. Private equity firms：私募股权投资公司12. Venture capitalists：风险投资者四、金融术语1. Interest rate：利率2. Inflation：通货膨胀3. Deflation：通货紧缩4. Gross domestic product (GDP)：国内生产总值5. Consumer Price Index (CPI)：消费者价格指数6. Producer Price Index (PPI)：生产者价格指数7. Yield：收益率8. Dividend：股息9. Capital gains：资本收益10. Liquidity：流动性11. Volatility：波动性12. Risk：风险13. Return on investment (ROI)：投资回报率14. Market capitalization：市值15. P/E ratio：市盈率16. Earnings per share (EPS)：每股收益17. Assets：资产18. Liabilities：负债19. Equity：股权20. Balance sheet：资产负责表21. Income statement：损益表22. Statement of cash flows：现金流量表23. Diversification：分散投资24. Capitalization：市值25. Leverage：杠杆五、股市指数1. S&P 500：标普500指数2. Dow Jones Industrial Average (DJIA)：道琼斯工业平均指数3. NASDAQ：纳斯达克指数4. Russell 2000：罗素2000指数5. FTSE 100：富时100指数6. Nikkei 225：日经225指数7. Hang Seng：恒生指数8. Shanghai Composite Index：上证综合指数9. BSE Sensex：孟买证券交易所敏感指数10. DAX：德国DAX指数总结金融专业英语词汇是金融工作者必备的基础，了解这些词汇不仅有助于建立专业的投资视角，还能够更好地从事金融领域的工作。
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。
财经专业英语词汇大全
财经类词汇（A）A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Koreafor the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and document．申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税财经类词汇（B）B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方。
财经专业英语词汇
财经专业英语词汇re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率renewal of a loan 借款重贷renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单Renminbi Yuan [CNY] 人民币元rent 租金rent charge 租费rent record 租金记录rental income 租金收入rental index 租金指数rental return 租金收益rent-free 免租renunciation 放弃书reorganization of capital 资本重组reorganization of share capital 股本重组repaid bill 已偿付库券repayment 偿还；归还款项；退还税款repayment capability 偿债能力repayment of principal 偿还本金；还本repeated borrower 重复借贷者；重复借款人rephasing of expenditure 重新订定分期拨付开支的时间replacement cost 重置成本；更新成本；迁建费用replacement reserve 重置储备金；更新储备金replenishment of funds 补充资金repo security 回购抵押品Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 《香港证券业的运作及监察──证券业检讨委员会报告书》Report on the Financial Market Review 《金融市场检讨报告》reporting accountant 申报会计师reporting mechanism 申报机制reporting system 汇报系统representative capacity 代表身分representative of a commodity dealer 商品交易商代表representative office 代表办事处Republic National Bank of New York 美国利宝银行repurchase 购回repurchase agreement [repo] 回购协议repurchase transaction 购回交易reputed owner 据称拥有人required liquid capital 规定速动资金；规定流动资金requisite book 必需的簿册requisite voucher 必需的凭单requisition 申请书；申报表；请购单Requisition for Revenue Stamps 购买印花申请书re-registration 重新登记；重新注册reschedule of payment 重新安排付款期限rescue fund 储备金Research and Planning Division [Stock Exchange of Hong Kong Limited] 数据研究及策划科〔香港联合交易所有限公司〕resell 反售；转售reserve 储备；准备金reserve account 储备帐reserve assets 储备资产reserve balance as a percentage of government expenditure 储备结余在政府开支中所占的百分率reserve capital 后备资本reserve for bad debts 坏帐储备reserve for contingencies 意外损失储备reserve for exchange loss 汇兑损失储备reserve fund 储备金；储备基金reserve price 保留价格；最低价格reserve ratio requirement 储备比率规定reserved supplementary grant 备用追加补助金Reserves Management Department [Hong Kong Monetary Authority] 储备管理部〔香港金融管理局〕resettlement grant 转业补助金；迁置补助金resident director 本地董事residential mortgage 住宅按揭residual acceptor of foreign exchange 外汇的最后承兑人residual deficit 剩余赤字residual method 余值法residual method of valuation 余值估计法residual payment 余款；剩余付款residual supplier of foreign exchange 外汇的最后供应者residual value 剩余价值；残余价值residuary estate 剩余遗产residue 剩余额；剩余财产residue of expenditure 开支剩余额resistance line 阻力线Resource Allocation Exercise [RAE] 资源分配工作Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作resource bid 资源申请resource bureau 资源局Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕responsible director 责任董事restatement of account 重整帐目restocking 补充存货restricted auction 限制条件拍卖restricted banking licence 有限制银行牌照restricted licence bank 有限制牌照银行restricted tender 局限性投标；“围内”投标restriction notice 限制通知书restrictive endorsement 限制背书results announcement 业绩公布retail banking 零售银行业务retail business 零售业务retail client “散户”；“散客”retail dealer 零售商retail deposit 零售存款retail deposit interest rate 零售存款利率retail interest rate 零售利率retail investor “散户”投资者；个人投资者retail market 零售市场retail participation “散户”入市retail price 零售价格retail price index 零售价格指数retained business 保留业务retained earnings 留存收益retained import 留用进口货物retained profit 留存盈利retention 保留额；自留额retention money 保留金；保留款项retention ratio 自留额比率retirement scheme management category X business 退休计划管理第Ｘ类业务Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕retiring partner 退出的合伙人retiring trustee 退职受托人retrocession 转分保retrocession premium 转分保保费retrocessionaire 转分保人return 收益；回报率；报表；报税表Return of Computerized Payroll Emoluments 计算机计算薪俸表格return on assets 资产回报率Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表revaluation 重估价值；升值revaluation of rateable values 重估应课差饷租值revaluation year 重估应课差饷租值年度revenue 收入；收益；税收revenue account 收入帐revenue base 收入基数；收入基础revenue collection 征税；收取税款revenue department 税收部门；管理政府收入的部门revenue estimates 收入预算revenue from properties and investments 来自物业及投资的收入revenue measure 征税措施；收入措施revenue outturn 收入结算revenue paper 税收文件revenue policy 征税政策；收入政策revenue proposal 征税建议；税收建议；收入建议revenue shortfall 收入不足revenue stamp 税收印花revenue-earning department 赚取收入的部门revenue-generating department 带来收入的部门reversionary estate 复归产业权reversionary interest 复归权益Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》revised assessment 修订评税revised estimates 修订预算revised estimates of expenditure 修订开支预算revised estimates of revenue 修订收入预算revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计revive 回升；复苏revocable letter of credit 可撤销信用证revocation 撤销revocation of licence 撤销牌照revolving fund 周转基金；循环基金revolving letter of credit 循环信用证revote 再拨款reward 酬金right of control 控制权right of conversion into stock 兑换证券的权利right of pre-emption 优先购买权right of retainer 遗产保留权；财产保留权right of retention 保留权right to receive income from property 从财产收取入息的权利right to rescind 撤销的权利rights issue 供股〔上市方式〕；认股权发行；配售新股rights issue prospectus 供股章程ring 交易圈ring out 平仓；经纪之间期货交易相互结算rising price 价格上涨risk 风险risk adjustment 风险调整risk assets 风险资产risk assets ratio 风险资产比率risk exposure 风险承担risk management 风险管理Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》risk management system 风险管理系统；风险管理制度risk of breakage 破损险risk of non-delivery 遗失险risk of rust 舅鹣risk of shortage 短量险risk of sweat damage 潮腐险risk premium 风险溢价risk weight 风险加权数risk weighted exposure 加权风险值"risk-based" approach “以风险为依据”的方法risk-capping 限制风险roll forward 向前推展；向前滚进roll over 转仓；滚计；滚转；续期rolling forex 日转期汇rolling plan 滚动式计划；逐年延展计划rolling settlement 滚动交收round lot 交易单位；整数成批股票；“一手”round off 以整数计；四舍五入round to nil 化为零计round turn 完整交易；轧平交易round up 清盘rounded-up sub-total 化成整数的小计round-trip contract 平仓合约Royal Bank of Canada 加拿大皇家银行Royal Bank of Scotland plc 苏格兰皇家银行royalty 专营权费；专利权费；特许权使用费rule of equity 衡平法；衡平法规则Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited 《香港中央结算有限公司规则及运作程序》Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕Rules of the Exchange [Stock Exchange of Hong Kong Limited] 《交易所规则》〔香港联合交易所有限公司〕Rules on Interest Rates and Deposit Charges 《利率及存款收费规则》run on a bank 银行挤兑；银行挤提runner “驳脚”经纪；传递员running expenses 管理费用；经常费用running-down of business 缩减业务。
英语财经类词汇
英语财经类词汇Abandoned Assets 报废资产Abatement 折扣，减税Abnormal Depreciation 特别折旧Above Par 高于票面价值absentee payroll 员工缺勤费Absolute Advantage/Cost 绝对优势/成本Absorbed Cost 已吸收成本Absorption 费用/成本的分摊Abstinence 节制Abuse of Trust 不顾信用Accelerated Depreciation 加速折旧Acceptance 承兑，认付Acceptance Bill/Commission 承兑票据/手续费 Acceptance House 承兑行Accepting Bank 承兑银行Account Balance 帐户结余/余额Accountability 会计责任，承担责任Accounting Year 会计年度Accrued Assets 应计资产Accrued Expense 应付费用Accrued Income 应付收益Accumulated Amount 累积款额Acquisition (公司对公司的)收购Act of God/Nature 天灾Act of Honour 代兑退票active capital 活动资本／流动资本Active Circulation 货币流通额Active Demand 需求甚殷/畅销Active Market 交投畅旺市场/股票Active Trade Balance 贸易顺差actuary （保险）精算师ACU (Asian Currency Unit) 亚元单位Ad Valorem Duty 按价税、从价税Added Value 增值Added-Value Tax (Value-added Tax) 增值税 Additional Registration Fees 额外注册费Additional Tax 附加税Adjudication of Bankruptcy 宣布破产Admitted Assets 有价值资产、有清算价值资产 Advance Capital/Bill 预付资本/预付单Adventure 投机性商业活动Adverse Balance of Payment 支付逆差Adverse Balance of Trade 贸易逆差Advisory Committee 顾问委员会/咨询委员会Affiliate 附属公司/分行AFTA (Asean Free Trade Area) 亚细安自由贸易区After Sales Service 售后服务Aggregate Demand/Supply 总需求/总供应AGM (Annual General Meeting) 股东常年大会AIS (Approved International Shipping Entreprise Scheme) 特准国际船运企业计划 AIT (Approved International Trader Scheme) 特准国际贸易商证书Allocation (资金的)分配，拨款angel fund 协创基金Annual Audit 年度审计annual premium 常年保费Annual Report 常年报告书anti-dumping duty 反倾销税AOT (Approved Oil Trader Scheme) 特准石油交易商证书APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛Appropriation Act/Budget 拨款法案/预算案Approved Fund Manager 核准基金经理Approved Securities Companies 特准证券公司arbitrage 套汇Arbitration of Exchange 汇率的裁定Arrears 拖欠数额Asian NIEs 亚洲新兴工业经济体Ask Price 卖价ASSET Card 电子查间系统卡asset securitization 资产证券化asset-backed notes 资产保证票据Assets Taxes 资产税ATC (Authorised trading Centre) 授权交易站Autonomous Agency, AA 自主机关Back Tax 退缴税Back to Back L/C 背对背信用证backwardation （期货）倒价Bad Debts 呆帐Balance 差额平衡;结算Balance Account 结帐Balance Budget/Economy 平衡预算/经济Balance of Financial/Revenue and Expenditure 财政收支平衡Balance of Interest 利益均衡Balance of International Indebtedness 国际借贷差额Balance of International Payment 国际收支平衡/差额Balance of Payment Deficit 收支逆差Balance of Payment Surplus 收支顺差Balance of Trade (对外)贸易差额Balance Sheet 资产与负债表bancassurance 银行保险Bank Clearing 票据交换Bank for International Settlement (BIS) 国际结算银行 Bank Stock/Year 银行资本/年度Bankers' Acceptance 银行承兑Barrier (贸易)壁垒Barter Trade 易货贸易/物物交换base rate 基本利率Base/Base Year (指数的)基准/基准年basis point 基点basket of currencies 货币组合／篮子货币Bear Market 熊市Before Tax (Pre-tax) 扣税前Betterment 固定资产之改良、改良投资、修缮经费Betting Taxes 赌博税BHQ (Business HeadQuarter) 商业总部Bid Price 买价Bilateral Trade 双边贸易Black Rate/Black Market Price 黑市价Block Vote Allocation System 整笔拨款制度Blue Chip (Share) 蓝筹股Blue Chip investment 蓝筹股投资/稳健投资blue chip stock 蓝筹股Board of directors 董事会Bond 债券Bond 债券bonus rate 红利率Bonus Share 红股Book Closure Date 股票过名/注册截止日期book-building 账面确定book-to-bill ratio 订货与出货比值Boomflation 繁荣通膨Booming/Boom 景气/繁荣Boomlet 小景气/短暂繁荣Boutique Fund Manager 小型基金管理公司Brain-Intensive Industries 智力密集工业Brent Crude Oil Futures 北海原油期货Bridging Loan Programme 过渡性贷款计划bubble company 虚设公司bucket shop 非法经纪公司bucketing 对敲Budget Accounts 预算账户Budget Act 预算法案Budget Allocation 预算拨款Budget Allotment 预算分配Budget Appropriation 预算拨款Budget Enforcement 预算执行Budget for Annual Expenditure 岁出预算Budget for Annual Revenue 岁入预算budget item 预算项目budget outlays 预算支出budget receipt 预算收入budgetary control 预算管制budgetary innovation 财政预算新措施budgetary management 处理收支预算的方法Budgeting 预算编制Budgeting For Results, BFR 目标预算编制Bull Market 牛市Business Enterprise/Entity 工商企业Business Expectation 商业展望Business Income Tax 营业所得税Buying rate 买入汇率call option 认购期权call price 认购价格call warrant 认购凭单Capacity 能力/生产能力/设备能力Capital Account 资本帐户capital adequacy ratio 资本足够率capital adequacy ratio 资本足够率Capital and Labour 资本与劳工Capital and Liabilities Ratio 资本负债比率Capital Budget 资本预算Capital Consumption 资本消耗Capital Deficit 资本赤字Capital Expenditure/Expenses 资本开支/费用Capital Exporting and Recipient Country 资本输出国和资本接受国 Capital Gains Tax 资本收益税Capital Grants 资本拨款capital guaranteed 资本保证Capital Intensive 资本密集Capital Market 资本市场(指中长期借贷市场)capital protected 资本保障Capital Revenue 资本收入Capitalisation 市值capped FRN 具上限浮息票据Carry Back of Losses 移前扣减亏损Cash Budget 现金预算Cash Market 现金市场cash value （保险）现金价值CBO/CLO (collateralised bond obligation) 抵押保证债券Central Depository Pte Ltd (CDP) 中央托收公司Central Limit Order Book (CLOB) 自动撮合国际股市CEO 总裁CEPT 有效普惠关税cess 餐馆与酒店税charge card 赊账卡Chartered Bank 特许银行classified loan 有问题贷款close a position 平仓close-end fund 固额基金Closing Price 闭市价CNN 电视电缆新闻网(简称电缆新闻网)Commodity Tax 商品税Comparative Advantage 相对优势Comparative Costs 比较成本Complete Plant 成套设备Composite Demand 综合性需求Concession 优惠/特惠Concessional loan/terms 特惠贷款/条件Consolidated Account 综合帐目Consolidated Profit/Loss 综合盈利/亏损(综合损益表)Consolidated Tax 综合税Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳 Consumption Tax 消费税contango （期货）顺价、溢价Contra Trade 对敲交易contract manufacturer 合同制造商Conversion Price 转换价Convertible Loan Stock 可转换债券Corporate and Personal Income Taxes 公司及个人所得税Corporate Communications 企业通讯Corporate Planning 企业策划Corporate Services 企业服务Cost Efficiency 成本效率Cost Inflation 成本性通货膨胀Counter Tariff 对抗关税Counter Trade 对销贸易covered warrant 备兑凭单CPF Cashier's Order 公积金本票CPF Contribution Rate 公积金缴交率CPF Investment Scheme 公积金投资计划CPF Minimum Sum 公积金最低存款计划credit default swaps 信贷违约风险掉换credit-linked notes 信用风险联结票据critical year 替换期currency option 货币期权currency swap 货币掉期Current Account 经常项目/国际收支账目/往来户头 Current Expenditure 经常开支Current Liabilities 流动负债Current Year 本年度Customs and Excise Taxes 关税及国产税cut margin 斩仓De Facto Company 事实上的公司Dealer 交易员death benefit （保险）死亡利益debit card 转账卡Debt Relief 债务免除Debt Servicing 债务偿还事务、债务还本付息Deed of Mortgage/Property 抵押契约/财产转让契约 Deed Tax 契据税deflation 通货紧缩Deflation/Policy 通贷紧缩/政策Deflator 缩减指数demand draft 即期汇票Demand-pulled inflation 需求引发的通膨Dependant's Protection Scheme 家属保障计划Depreciable Assets 应折旧资产Depreciated Currency 贬值货币deputy president （银行）副行长derivative market 衍生金融工具市场derivative product 衍生产品／工具Development Financing 发展集资Development Fund 发展基金Development Tax 发展税Diesel Tax 柴油税Diminishing Returns 报酬递减discount rate 贴现率discretionary fund 自主基金dividend 股息Dividend 股息Dividend Yield 周息率dollar-cost averaging 成本平均法domestic exports 国内出口domino theory 骨牌理论doubtful （贷款等级）可疑DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议 dual currency bond 双重货币债券dumping 倾销Duties on Cigarettes and Tobacco 香烟与烟草税EAEC (East Asia Economic Caucus) 东亚经济核心论坛early withdrawal penalty 提早取款罚金Earnings Per Share (EPS) 每股盈利Economic Grouping 经济集团Economy of Scale 规模经济(指大规模企业经营的经济效益)Education Scheme 教育计划Edusave Account 教育储蓄计划户头effective exchange rate 有效汇率EGM (Extraordinary General Meeting) (公司)股东特别大会Electronic Share Application (ESA) 认购新股电子服务employee share optiong scheme 雇员认股计划EMS (European Monetary System) 欧洲货币体系endowment policy 储蓄保险Entertainments Duty 娱乐税Entrepreneur 企业家Equilibrium of Balance of Payment 国际收支平衡Equity 资本/股本/资产净值Equity Capital 资本/股本Equity Earning 股本盈利Equity Financing 售股集资equity-accounting 权益会计Equity/Direct Investment 股本投资/直接投资Ergonomics 人才经济学/人类工程学ERS 经济重组股票Estate Duty 遗产税eurodollar （利率）欧洲美元euromark （利率）欧洲马克Euromart/European Market 欧洲共市euroyen （利率）欧洲日元ex-right 除权Exchange Tax 外汇税exchange traded fund 挂牌基金Exchequer 国库/财源Exchequer 英国财政部excise duty 国产税Excise Duty/Tax 国产税/货物税/特许权税executive vice president （银行）执行副总裁Exempt 豁免Exempt from Tax 免税Exemption 豁免缴税Exercise Price 转换价existing rent 现有租金Expansion Broad-based 全面性扩展Expenditure on Manpower 人力开支Expenditure Tax 支出税External Assets 国外资产External Linkage 对外联系Extra Duty 特别税Extraordinary Budget 额外预算Extraordinary Expenditure 额外支出Extraordinary Expenses 额外经费Face Value 面值Factors of Production 生产要素Factory Tax 出厂税/制造税Favourable Balance 顺差Favourable Balance of Trade 贸易顺差feeder fund 支线基金fidelity bond 忠诚债券Final Balance 最后结余、最后余额Final Budget 核定预算Final Dividend 年终股息Financial and Business Services 金融与专业服务financial engineering 财务工程Financial Year 财政年Financing 集资Fines and Forfeitures 罚款及没收物Fiscal Levy 财政税收fiscal policy 财政政策Fiscal Policy 财政政策Fiscal Year 财政年度Fixed Assets System (FAST) 固定资产制度Fixed Price Share 定价股fixed rate 定息Flexible Wage System 灵活工资制度Floating exchange rate 浮动汇率floating rate loan 浮息贷款floating rate note 浮息票据FOMC (Federal Open Market Committee) 联邦公开市场委员会Foreign Share 海外股forward 远期Free Depreciation (投资优待)自由折旧Full Bank 全面银行Full Employment 全民就业Full-Imputation System 全面归原税制Futures 期贷galloping inflation 恶性通货膨胀GATT 关税与贸易总协定(简称关贸总协定)gazetted tourist hotels 登记酒店GDP 国内生产总值GDP Deflator 国内生产总值缩减指数GDP Per Capita 国内人均产值/(按人口平均计算的国内生产总值) gearing ratio 资本与负债比率General Income Tax 一般所得税General Tariff 普通税制/单一税率General Trading 一般贸易Generalized Inflation 全面通膨Gensaki 日本短期货币市场GNP 国民生产总值GNP Per Capita 国民人均产值(按人口平均计算的国民生产总值) Goods and Services Tax (GST) 货物与服务税(简称消费税)goodwill amortisation 商誉摊销GOP (Gross Overall Profit) 总盈利额Grants-In-Aid (GIA) 援助津贴、辅助金Group Relief 集体估税扣税growth bonus （保险）期终额外红利Growth Dividends 增长分红Growth Triangle 成长三角GSP (Generalized System of Preferences) 普遍优惠制(普惠制) GST 消费税GST Assistance Measures 消费税援助措施GST Assistance Package 消费税援助配套GST Credits 消费税补贴GST Offset Package 消费税抵消配套Guidelines for Property Funds 房地产基金准则haircut （证券）估值折扣Hard Cash 现金Hard Currency 硬货币Hard Money 硬币/铸币hard money 硬货币、强势货币heading （税务）税目Heavy Duty 重关税heavy market 呆滞市场Heavy Tax 重税hedge 对冲hedge fund 对冲基金Hedge/Hedging/Hedgeable (商品，期货的)对冲买卖、套期保值、可套期保值 Hidden Tax 间接税Hire Purchase Act 租购法令Home Protection Scheme 家庭保障计划hort cover 盖盘Hot Money/Bad Money/Refugee Money 热钱或游资Hyperinflation 恶性通货膨胀Hypermarket 巨型超级市场I/E (Import-Export) 进出口Impersonal Tax 间接税Import Surtax 进口附加税Imputation System 估算制度in the money 赚钱in-and-out trader 投机者incidence of tax 最终纳税者Income and Expenditure Account 收支账income bonus （保险）月利Income from Royalties 专利权收益Income Tax 所得税Income Tax Allowance 所得税免税额Indefeasible Rights of Use 不能废除／不能使之无效的使用权indicative price 预示价Indirect Tax 间接税Infant Industry (需要保护的)新生工业Initial Public Offering (IPO) 公开售股计划Inland Duty 内地税Inland Revenue 国内税收Input Tax 源头消费税input tax 进项税Insider Trading 局内人交易interbank market 银行同业市场interbank rate 银行同业拆息率interest margin 利差幅度interest rate swap 利率掉期Interim Dividend 年中/中期股息Interim Results 中期业绩Internal Tax 国内税Invest Singapore 投资新加坡investment grade bond 投资级别债券Investment Incentive 投资奖励Investment Surcharge 投资收入附加税investment-linked product 投资联结产品IPO 首次公开售股计划Issued Capital 发出股本JGB (Japan Government Bonds) 日本国债jobber 证券交易商／中间商jobber trade 当日平仓交易Judicial Act 诉讼Judicial Person 法人junior bond 次级债券junk bond 垃圾债券／高风险债券JV (Joint Venture) 合资经营/联营kerb dealing 场外交易kerb market 场外市场kerbstone broker 场外经纪人Key Currency (国际)主要货币Key Industry 主要工业Know-how 技术/知识Know-how Deal 技术交易Knowledge Industry 知识产业Labour and Capital 劳资双方Labour-intensive 劳工密集Labour-saving 节省劳力Laissez-faire Policy 自由放任政策Land Bank 土地银行Land Bank (政府、公司等)所拥有的土地Land-intensive 土地密集Lead manager 主理银行lead manager 牵头经理lead underwriter 主要包销商Legacy Duty 遗产税Legal Budget 法定预算Legal Capital 法定股本Lending Rate 贷款利率letter of credit 信用证leverage foreign exchange trading 杠杆外汇交易 levy taxes 税收LIBOR 伦敦银行同业拆息率Licences and Permits 执照及准证License System 许可证制度License Tax 执照费Licensing 颂发专利证/许可证、许可证贸易limited period premium 限期保费Liquid Capital 流动资本Liquid Liabilities 流动负债Liquid Reserve 流动储备金Liquidity 周转、流动账、清偿能力Liquidity Ratio 周转率、流动比率Listed Companies 挂牌公司listed company 上市公司Loan Stock 债券Loan Syndication 财团贷款Local (Simex) (新加坡国际金融交易所)个人会员Local Enterprise Financing Scheme,LEFS 本地企业融资计划 Local Shares 本地股locals （交易所）个人会员long position 买空盘口loss （贷款等级）全损Loss and Gain 损益Loyalty Shares 忠诚股Luxury Tax 奢侈品税Mainboard 第一级股市maintenance call 追缴维持保证金maintenance margin 维持保证金Management Accounting System (MAS) 管理会计制度Margin 按金/保证金margin （外汇）保证金Margin Buying 交保证金的买空margin call 补仓margin out 平仓Margin Trading 按金交易margin trading 保证金交易Marginal Profit 边际利润Marginal Propensity to Invest/Save 边际投资/储蓄倾向Marginal Return/Revenue 边际盈利/收入Maritime Centre 海事申心Market Capitalization 市值Market Discount Rate 市场贴现率market maker 市场制造者／市场经营者market-maker system／market-making system 市场作价制度 MAS 新加坡金融管理局MediShield 健保双全计划merchant bank 证券银行MFA (Multi-fabre Agreement) 多种纤维协定MFN (Most Favoured Nation) 最惠国MFNC (Most Favoured Nation Clause) 最惠国待遇条款Mini Crisis/Mini Recession 小危机/轻微衰退MNCs 跨国公司MOD (Million Gallons Per Day) 每天百万加仑Monetary Policy 货币政策monetary policy 货币政策money broker 货币经纪money laundering 洗黑钱Money Market 货币市场/短期藉贷市场MoneySENSE 存钱有方、理财有道Monthly Variable Component 每月可变动工资制Mortgage Reducing Term policy 抵押递减保险计划Movable (Property)/Movables 动产moving average 移动平均mutual offset system 互相对销系统NAFTA (North America Free Trade Area) 北美自由贸易区 National Currency 本国货币National Debt 国债National Economic Budget 国民经济预算National Income 国民收入National Income (in Real Terms) 国民实际收入National Revenue 国家税收/政府岁入near money 准货币／近似货币nearby month 近期Negative Growth 贸增长Net Balance of Trade 贸易净差额Net Earnings Per Share 每股净利Net National Product (NNP) 国民生产净值Net Tangible Assets 有形资产净额Net Tangible Assets Per Share 每股净有形资产值New Singapore Share (NSS) 新新加坡股票（新新股票） NIE 新兴工业经济体NODX 非石油国内出口Nominal Amount 面额Nominal Capital 名义资本Nominal Earnings/Yield 名义收益Nominal exchange rate 名义汇率Nominal Expenditure 名义支出Nominal Income 名义收入Nominal Wage 名义工资nominee 委托人Nominee Company 托管公司nominee company 委托公司non-perfroming loans 不良贷款Non-Residential Properties Scheme 非住宅房地产计划 non-tariff-barrier 非关税璧垒Non-tradable goods 不可贸易品not negotiable 不可转让NS Bonus 国民服役花红OB／OS Index 超买超卖指数Odd Lot 散股odd lot 零星股／散股OECD 经济合作及发展组织(简称经合组织)OEM 原件器材制造商off-balance-sheet 资产负债表外项目Offshore Bank 岸外银行Offshore Banking 岸外银行业Offshore Loan 岸外贷款OHQ Status 营业总部证书Oil Royalty 石油开采税One-tier System 单一公司税制度OPEC 石油输出国组织(简称油盟)open account format 赊账形式open-end fund 不定额基金operating expense 经常开支operating income 经常收入Opportunity Cost 机会成本Opportunity Fund 进取基金Optimization 最佳效益option 期权Option 选择权、期权Ordinary Shares 普通股Other Operating Expenditure (OOE) 其他行政开支Outlay 总支出/全国消费投资总额Outlay Tax 消费税output tax 销项税Output Tax 支出消费税Over Subscribed 超额认购over-the-counter trading （证券）场外交易overdraft 透支Overheating in The Economy 经济过热Paid-up Capital 缴足资本par 面值Par Value 票面值Par Value 面值participating policy 参与分享投资利益的保单passed （贷款等级）一级贷款Patent Law 专利法payable 应付账款PAYE (Pay as You Earn) 所得税预扣制计划Payroll Tax 薪金税pegged 挂钩Pensions 养老金Pensions Expenditure 退休金开支Per Capita 按人口平均计算、人均perpetual preference shares 永久优先股Personal Income Tax 个人所得税Personal Tax 个人税policy loan 保单贷款Poll Tax 人头税portable medical benefits scheme 可转移医药福利计划portfolio （投资）组合Position 盘口Post Secondary Education Account 中学后延续教育户头posted rents 租金时价Preference Shares 优先股premium 保费（保险）／溢价Prepaid Tax 预付税款president （银行）行长Pretax 扣税前的Price-earnings Ratio 本益比primary dealer 主要交易商primary market 发售市场Private Placement 私下售股producer price index 生产物价指数Profit Taking 套利profit taking 套利Progress Package 增长配套Progressive Income Tax 累进所得税Progressive Tax 累进税/累进税制Property Tax rebate 产业税回扣Property Tax Refund on Vacant Residential Buildings Undergoing Works 退还产业税予正在进行装修工程的空置住宅proprietary trader 专属交易员Prospectus 发股计划书prospectus 招股书／售股计划书proxy 代理人／代表权proxy form 代表委任书Public Communications 公共传播Public Company 挂牌公司Public Transport Fund 公共交通基金put warrant 可卖回凭单Quality Market 重质量的市场Quota 限额、配额、固打Quota System 配额制(国际货币基金会各国配额) Quoted Company/Corporation 挂牌公司/上市公司 Quoted Securities/Shares 挂牌证券/股票R&D (Research and Development) 研究与发展Rated Tax 定率税Rates 收费率、保险收费率Re-export 转口Ready Market 现货市场receivables 应收账款Recession 经济衰退Recurrent Cost/Appropriation 经常成本/经常拨款 Recurrent Expenditure 经常开支Recurrent Revenue 经常收入recurring cost 经常成本recurring income 经常收入red chip stock 红筹股Registration Tax 注册税Regressive taxation 递减税制regular premium policy 定期保费保单regular savings plan 定期储蓄计划Reimbursement 偿还reinsurance 再保险／分保／转保REIT 房地产投资信托Remisier 取佣经纪reserve currency 储备货币reserve requirement 储备要求resistancelevel 阻力位Restricted Bank 限制银行return on eqiuty (ROE) 股本回报Revenue Duty/Tax 收入关税/财政关税Reverse Income Tax 低收入补助费Revised Budget 修订预算Rights Issue 附加股Rights Issue 附加股Road Tax 路税roll-on roll-off vessel 滚装船Royalty 专利税RSI (Relative Strength Index) 强弱势指数rules of origin 原产地规则Running Account 流水帐running cost 运作成本SAVE (Save as You Earn) 边赚边储计划scalper 薄利投机者（通常不在市场逗留超过一天）Scripless Trading 无票交易second board 二板股市seconday market 转售市场Securities Account 证券户头Securities Industry Act 证券业法令seed money 种子基金Selective Consumption Taxes 选择性消费税senior bond 优先债券settlement day 结算日SEZ (Special Economic Zone) 经济特区share buyback 股票回购share option 股权认购权／认股权Share option 股票认购权share ownership Top-Up Scheme 填补公积金购股计划Shareholders' Funds 股东资金short position 卖空盘口Short Selling 卖空SIBOR 新加坡银行同业拆息率SICOM (Singapore Commodity Exchange) 新加坡商品交易所sidelined 持观望态度sideliner 观望者SIMEX 新加坡国际金融交易所Singapore Allowance 新加坡津贴（养老金）Singapore Exchange 新加坡交易所Singapore Exchange Derivatives Trading 新加坡衍生商品交易所Singapore Exchange Securities Trading 新加坡证券交易所Singapore Foreign Exchange & Brokers Association 新加坡外汇与货币经纪协会 Singapore International Foundation 新加坡国际基金single premium policy 一次过保费／单期保费保单Sinking Fund 偿债基金/累积基金/公积基金Skills Development Fund 技能发展基金Slowdown 放缓(经济)slumpflation 不景气通货膨胀／萧条膨胀soft currency 软性货币／软弱货币special mention （贷款等级）应加注意级special purpose vehicle 特别用途公司Speculation 投机买卖Speculative Stock 投机性股票spot commodity 现货商品spread 价差square 平仓squeeze 逼仓Stamp Duty/Tax 印花税Standard Chartered Bank 渣打银行start up 起步公司Statement of Account 账单、对账单Statutary Boards Contributions 法定机构捐款Stock Exchange of Singapore (SES) 新加坡股票交易所Stock Exchange of Singapore Dealers' Automated Quote (SESDAQ) 自动报价股市或第二级股市stop loss 止蚀Straits Times Industrial Index (STII) 海峡时报工商指数Strike Price 最低成功标价structured deposit 组合式存款subordinated bond 次等债券subordinated notes 附属票券Subsidiary 子公司substandard （贷款等级）次级Supplementary Retirement Scheme (SRS) 退休辅助计划surrender value 退保价值Suspended 暂停交易SWAP (汇兑期货)换期/互换swap 掉期Swap Agreement 互换货币协议、互购协定Takeover 收购tariff 关税tax allowance 收入免税额／税收优惠tax assessment 估税tax avoidance 避税tax band 税级tax base 税基tax bracket 纳税组别tax break 减税tax concession 税务减免tax credit 税额减免／抵减税额tax deduction 税额扣减Tax Deduction for Contributions to Edusave Scheme 缴教育储蓄计划金课税扣减Tax Deduction for CPF Contributions of Self-employed Persons 自雇人士缴公积金课税扣减Tax Deduction for General Provisions Made by Bank 银行一般储备金课税扣减tax deferred 延迟纳税tax element 税收成分tax evasion 逃税／漏税tax exemption 免税Tax Exemption on Dividends Paid out of Foreign Income 外国收入的股息免税Tax Haven 避税港/低税国tax haven corporation 避税地公司Tax Holiday (鼓励投资的)免税期tax incentive 税务奖励Tax Incentive for Services Provided by Trust Companies 信托服务税课税奖励Tax Incentive for Underwriting and Managing International Securities I 国际证券包销管理课税奖励tax incidence 纳税负担tax item 税目tax liability 税务负担tax limit 课税限额／纳税限额Tax on Property 产业税Tax On value Added 增值税tax preference item 享受优惠税率的项目tax rebate 缴税扣税额tax relief 估税扣税额Tax Relief for Handicapped Spouse 残疾配偶课税优待tax shelter 合法避税手段tax shield 节税手段tax supplements 税收补征tax threshold 免缴税入息额／起税点tax-free allowance 免税额tax-free income 免税收入tax-free profit 免税利润tax-free trade zone 免税贸易区taxable estate 应纳税遗产Taxable Income/Earnings 应纳税收入taxable item 税目Technical Analysis 技术性分析或图表分析Technical Know-how 技术知识Technology Transfer 技术转移Tender Shares 投标股Tertiary Industry 第三产业(指服务业)TEU 集装箱单位tier-1 capital 一级资本Tight Money 银根紧缩time lag 时差／时间间隔Top-Up Minimum Sum 填补最低存款计划Tourism Cess 旅游税trade creditor 应付账项trade debtor 应收账项Trade Gap 贸易差额trade-weighted exchange rate 贸易加权汇率Trading Account 交易户头transferable medical benefits scheme 可转让医药保险计划 Transferable Subscription Rights (TSRs) 认股权transfers costs 公款转移Transportation Tax 运输税treasurer （银行）资金主管treasury activity 资金交易活动treasury bond 国库债券Treasury Note Bond 国库券/国库债券Trust Companies 信托公司Trustee Stock 信托股turnkey contract 整套承包合同／万事具备合同turnkey project 统包工程Two-tier Price System 两价制umbrella fund 雨伞基金unclassified loans 无问题贷款uncovered cost 未收回成本uncovered loan 收不回贷款Under Subscribed 认购额不足under-the-counter 柜台下交易／台底交易Underwriter 包销商underwriter 包销商／包销机构Unilateral Tax Credit, UTC 单向税务减免Unit of Account 记账单位/计价单位Unit Trust Fund 单位信托基金Unlisted 未挂牌/未上市的unproductive wage 非生产性工资unrealised loss 未实现亏损unrealised profit 未实现盈利unrealised revenue 未实现收入Unsecured Account 无担保账户Unsecured Loan Stock 无担保债券Upswing/Upturn 经济好转Utilization of Resources 资源的利用Variable Budget 可变预算VAT (Value-added Tax) 增值税Venture 商业冒险、商业企业Venture Capital 风险资本、冒险资本venture capital fund 创业基金vice president （银行）副总裁voluntary bankruptcy 自愿破产／自愿申请破产voluntary liquidation 自愿清盘Wage Freeze 工资冻结War Rate 战险费率War Risk Premium 战险保费War Time Economy 战时经济Warrant 凭单Water Conservation Tax 鼓励节省用水税Wealth Tax 财富税weighted average 加权平均When-issued 发股后Whichever is higher/lower 按两者中较高/低者计算Wholesale Bank 批发银行wholesale price index 批发物价指数withholding agent 税款预扣代理withholding system 税款预扣制Withholding Tax 预扣税Withholding Tax 预扣税Workfare Bonus 就业奖励花红Workfare Income Supplement Scheme 就业入息补助计划Workfare Supplement Scheme 就业奖励补贴计划Working Assets/Capital 营运资产/资本working expenses 营运开销World Trade Organisation 世界贸易组织Writeoff 注销Writing Down Allowance 资产减值税务津贴Written Laws 成文法Yankee Bond 杨基债券year-end adjustment 年终调整Yield 收益、产量、回利Zero Economic Growth 零经济增长Zero rated 零点税率Zero Rates of Duty 免税Zero-growth 零增长Zero-sum Game 零和游戏、一方赢另方输竞赛、不是你输就是我赢。
金融专业英语词汇大全
金融专业英语词汇大全一、基本金融术语1. 金融（Finance）：指货币的筹集、分配和管理活动。
2. 银行（Bank）：提供存款、贷款、支付结算等金融服务的机构。
3. 证券（Securities）：代表财产所有权或债权的凭证，如股票、债券等。
4. 投资（Investment）：将资金投入到某个项目或资产，以获取收益的行为。
5. 债务（Debt）：借款人向债权人承诺在一定期限内偿还本息的义务。
6. 股票（Stock）：股份有限公司发行的，代表股东对公司所有权和收益分配权的凭证。
7. 债券（Bond）：债务人向债权人发行的，承诺按一定利率支付利息并在到期日偿还本金的债务凭证。
8. 利率（Interest Rate）：资金的价格，反映资金借贷的成本。
9. 汇率（Exchange Rate）：一种货币兑换另一种货币的比率。
10. 通货膨胀（Inflation）：货币购买力下降，物价普遍持续上涨的现象。
二、金融衍生品词汇1. 金融衍生品（Financial Derivatives）：基于现货金融工具派生出来的新型金融工具。
2. 期货（Futures）：双方约定在未来某一时间、按约定的价格买卖某种标的物的合约。
3. 期权（Options）：买卖双方在未来一定期限内，按约定价格买入或卖出某种标的物的权利。
4. 掉期（Swap）：双方约定在未来某一时间，相互交换一系列现金流的合约。
5. 远期合约（Forward Contract）：双方约定在未来某一时间、按约定的价格买卖某种标的物的合约。
三、金融机构及监管部门词汇1. 中央银行（Central Bank）：国家金融政策制定和执行的机构，如中国人民银行。
2. 商业银行（Commercial Bank）：以盈利为目的，提供存款、贷款、支付结算等金融服务的银行。
3. 证券公司（Securities Company）：从事证券经纪、投资咨询、资产管理等业务的金融机构。
财经英语词汇翻译(F-K)
face value 面值；票面价值facility letter 提供贷款通知书；贷款确认书Fact Book 19XX 《19XX 股市资料》Fact Sheet 《股市资料》factor analysis 因素分析factor cost 要素成本；生产要素成本factor market 生产要素市场factor of production 生产要素factor price 要素价格；生产要素价格factor system 因素计算法factoring company 代理融通公司；代理收帐公司facultative reinsurance business 临时再保险业务Faculty of Actuaries of Scotland 苏格兰精算师学院fair dealing 公平交易fair market value 公平市值fair return 合理利润；合理收益fall back 回落false accounting 伪造帐目false claim of business expenses 虚报营业开支false entry 虚假记项false market 假市family income 家庭收入family living expenses 家庭生活开支family-owned company 家族公司Far East Exchange 远东交易所Far Eastern Economic Review 《远东经济评论》Far Eastern Relief Fund 远东赈济基金fast market 快市；速动市场fast trading 交投畅旺favourable balance 顺差favourable balance of trade 贸易顺差Federal funds 联邦基金〔美国〕Federal funds rate 联邦基金利率Federal National Mortgage Association 联邦国民抵押协会〔美国〕Federal Open Market Committee 联邦公开市场委员会〔美国〕 Federal Reserve Board 联邦储备局〔联储局〕〔美国〕Federal Reserve System 联邦储备系统〔美国〕Federal Reserve Wire Network 联邦储备系统通讯网络〔美国〕 Federation Internationale des Bourses de Valeurs 国际证券交易所联会Federation of Share Registrars 证券登记公司总会fee collection procedure 收费程序fee payable 应缴费用fees and charges 费用及收费fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益fellow subsidiary 同集团附属公司Fidelity Fund 互保基金fiduciary 受信人；受托人fiduciary capacity 受信人身分fiduciary duty 受信责任fiduciary issue 信用发行fiduciary loan 信用放款；信用贷款field audit 实地审查〔税务〕Field Audit Group 实地审核组〔税务局〕field audit staff 实地审计人员；实地核数人员final account 决算账户；最后结算final and conclusive assessment 最终及决定性的评税final assessment 最后评税final consumption expenditure 最终消费开支final dividend 末期股息；末期摊还债款final estimate 最终估计final estimate of gross domestic product 本地生产总值的最后估计final goods 最终产品Final Notice for Rates 差饷最后通知书final salaries tax assessment 薪俸税最后评税final settlement 最终结算final settlement price 最终结算价格final statement 决算表final tax 最后税款finance 财务；融资Finance and Management Services Division 财务及行政管理科〔香港联合交易所有限公司〕Finance Bureau 库务局〔政府总部〕Finance Committee 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕Finance Committee agenda item 财务委员会议程文件〔立法会〕 Finance Committee of the Legislative Council 立法会财务委员会 finance company 财务公司Finance Department 财务部〔香港联合交易所有限公司〕Finance Division 财务处〔香港金融管理局〕finance lease 融资租赁finance sectorial index 金融分类指数finance sub-index 金融分类指数Financial Accounting Section 财务会计组〔香港金融管理局〕 financial adjustment 财政调整financial administration 财政管理；财务管理financial adviser 财务顾问Financial and Accounting Regulations 《财务及会计规例》 Financial and Institutional Coordinating Committee 财务监督委员会financial appraisal 财政评估financial arrangement 财政安排；财务安排financial assets 金融资产financial assistance 经济援助；财政资助financial auditing 财务审计financial capacity 经济能力financial centre 金融中心Financial Circular 《财务通告》financial commitment 财政承担；财政承担额financial community 财经界financial conglomerate 金融集团financial constraint 财政约束financial consultancy service 财务顾问服务financial contract 财务合约financial control 财务管理；财务控制；财政规控financial derivative 金融衍生工具financial derivative product 金融衍生产品financial discipline 财政纪律；财务约束financial disclosure 财务资料披露financial disclosure rules 财务数据披露规则financial exposure 财务风险financial futures 金融期货financial guideline 财政准则financial implication 财政影响；财政负担；财政承担financial information system 财务数据系统financial infrastructure 金融基础建设；金融基础设施Financial Infrastructure Section 财经基建组〔财经事务局〕 financial institution 财务机构；金融机构financial instrument 金融工具；金融票据financial integrity 财政方面的稳健性financial intermediary 金融中介机构financial intermediation service 金融中介服务financial journalist 财经新闻工作者financial liberalization 金融市场自由化financial loss 财政损失financial management 财务管理financial management and budgeting system 财务管理及预算系统 financial market 金融市场financial model 财政模式Financial Monitoring Unit 财务监察组〔经济局〕financial objective 财政目标financial obligation 财政承担；债务financial performance 财政状况；财政业绩financial planning 财政计划；财务规划financial planning guideline 财政计划准则financial position 财政状况；财务状况；经济状况financial pressure 财务压力financial provision 财政拨款financial prudence 审慎理财financial requirement 财政需求；资金需要financial resources 财政资源Financial Resources Rules: Notes for the Use of Securities Dealers《财政资源规则：供证券交易商参考的注释》financial return 财政收益Financial Secretary 财政司司长Financial Secretary Incorporated 财政司法团Financial Secretary Incorporated Suspense Account 财政司法团暂记帐Financial Secretary's Office 财政司司长办公室financial service 金融服务；财经服务Financial Services Bureau 财经事务局〔政府总部〕financial services complex 金融服务综合大楼Financial Services Liaison Committee 金融事务联络委员会 financial services sector 金融服务业financial sheet 财务报表financial situation 财务状况financial statement 财政报告；财务报表financial support agreement 财务支持协议Financial Times Index 《金融时报》指数Financial Times, The 《金融时报》financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资；提供资金；资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度；成色fine-tuning 精确调整；仔细修订fire insurance 火险fire risk 火险firm 商号；事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升；转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in, first out method 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭；第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司first participant 第一参与者First Quarter Economic Report 19XX 《一九ＸＸ年第一季经济报告》first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累；财政障碍；税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度；财政年度fisheries loan 渔业贷款Fit and Proper Criteria, The 《适当人选的准则》Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测 five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用；固定押记fixed concessionary rate 固定优惠率fixed cost 固定成本fixed cumulative dividend 固定累积股息fixed deposit account 定期存款账户fixed exchange rate 固定汇率fixed interest investment 定息投资fixed interest loan stock 固定利息贷款债券；定息贷款债券fixed interest rate securities 固定利率证券；定息证券fixed interest securities 固定利息证券；定息证券fixed parity 固定平价fixed rate bond 定息债券fixed rate certificate of deposit 定息存款证fixed rate liabilities 固定利率负债fixed rate mortgage 定息按揭fixed term deposit 定期存款fixed value 固定价值fixed-price lump-sum contract 固定总价合约fixed-price offer 固定价格要约flat market 市况呆滞；平市flat rate 划一收费率flat rate allowance 划一免税额；定额津贴flat rate charge 划一收费flexibility arrangement 弹性措施flexible exchange regime 弹性汇率制度floatation of shares 股票上市；股票挂牌买卖floating charge 浮动押记floating currency 汇率浮动的货币；浮动货币floating loss 浮动损失；浮动亏损floating profit 浮动利润floating rate 浮动利率；浮动汇率floating rate bond 浮息债券floating rate certificate of deposit 浮息存款证floating rate liabilities 浮动利率负债floating rate note 浮动利率票据；浮息票据floating rate regime 浮动汇率制度floor broker 出市经纪Floor Procedures Working Group 市场委员会工作组〔香港期货交易所有限公司〕floor ticket 交易所买卖单floor trader 出市代表；出市员floor trading system 大堂交易系统；场内交易系统flow chart 流程图fluctuating overdraft 不定数额透支fluctuation 波动folio of ledger 分类帐foolproof system 万全办法forced liquidation “斩仓”；强制清盘forecast figure 预测数字forecast period 预测期forecast return 预测报表forecast submission 呈报预测forecast trend growth rate 预测趋势增长率forecast year 预测年度foreclosure 止赎权foreclosure order 止赎令foreign bank 外地银行foreign bill 外地汇票foreign credit 海外信用证；海外信贷foreign currency 外币foreign currency assets 外币资产foreign currency deposit 外币存款foreign currency funding centre 外币融资中心foreign currency holding 外币持有量；外币储备foreign currency reserve 外汇储备foreign currency sovereign debt 外币国债foreign exchange 外汇foreign exchange agreement 外汇协议foreign exchange allocation 外汇分配Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会foreign exchange bought 买入外汇foreign exchange certificate 外汇兑换券；外汇券foreign exchange contract 外汇合约foreign exchange market 外汇市场；汇市foreign exchange quotation 外汇报价；外汇牌价foreign exchange reserve 外汇储备foreign exchange resources 外汇资源foreign exchange risk 外汇风险foreign exchange sold 卖出外汇foreign exchange turnover 外汇市场交投总额foreign investment 海外投资；外来投资foreign note 外地承付票foreign ownership 外资拥有权foreign partnership 外地合伙foreign remittance 国外汇款foreign stock exchange 外地证券交易所foreign tax 外地税款forex dealer 外汇交易商forex futures 外汇期货forex option 外汇期权forfeit 没收物品forfeiture 没收forfeiture of contribution 没收供款forfeiture of sum 没收款项forged signature 假冒的签名forgiveness of a debt 免偿债务formal contingent liabilities 正式或有负债Fortune Magazine 《财富杂志》forward assets purchase 远期资产购置forward contract rate 远期合约成交率forward exchange rate 远期汇率；期货外汇汇率forward exchange sold 卖出远期外汇forward foreign currency assets 远期外币资产forward foreign exchange contract 远期外汇合约forward forward deposit 远期有期存款forward purchase 期货购买forward rate 远期汇率；期汇率forward trading 期货交易；远期交易founding member 创办会员；创办会员国Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》fractional share 不足一股的股份fragile consumer sentiment 消费意欲薄弱Framework Agreement 《架构协议》〔营运基金〕franc area 法郎区franchise 专营权；特许权Frankfurt Stock Exchange 法兰克福证券交易所franking machine 印花盖印机fraudulent preference 欺诈优惠；欺诈性优先还款fraudulent trading 欺诈营商free enterprise system 自由企业制度free fiscal reserve 自由财政储备free market economy 自由市场经济free of particular average 平安险；单独海损不赔free of payment settlement 免付款交收free on board price 离岸价格；船上交货价free surplus 自由盈余；未指定用途的盈余freehold 不动产所有权；永久产权freely convertible 可自由兑换freely remittable 自由汇返freezing order 冻结令French Banking Commission 法国银行业监察委员会French Franc 法国法郎fringe benefit 附带利益fringe market 外围市场frozen provision 冻结款项frustrating effect 破坏性影响FTSE-100 Index 金融时报100 指数fuel duty 燃油税Fuji Bank Limited 富士银行Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司Fukuoka City Bank, Limited 福冈城市银行Fukuoka City Finance Limited 褔冈都市财务有限公司Fukuoka Finance International Limited 褔冈财务国际有限公司full consideration 十足代价full contracting party 正式缔约国；正式缔约成员full cost price 十足成本价full member 正式会员；正式成员full open market price 十足公开市价full price 十足价格full return of contribution 发还全部供款full valuable consideration 十足有值代价full year 全年full year cost 全年经费；全年费用fully deductible 可全数扣税fully paid-up capital 已缴足股款的股本fully paid-up share 已缴足股款的股份fully secured 有十足抵押functional analysis 用途分析；功能分析fund 基金；资金fund accounting basis 基金会计基准fund credited 记入基金fund expenditure 基金开支fund levy 基金征费fund management 基金管理fund of funds 综合基金fund on account sought 申请临时拨款fund revenue 基金收入fund warrant 基金支付令fundamental analysis 基本因素分析；基础分析funded debt 长期债款；长期借款funding 经费；资金funding cost 集资成本funding mismatch 资金错配funds employed 运用资金额funeral expenses 殡殓费further sum 额外款项future dividend 未来股息future earnings 未来入息future expenses 未来开支futures broker 期货经纪Futures Compensation Fund Committee 期货赔偿基金委员会〔证券及期货事务监察委员会〕futures contract 期货合约futures contract in interbank interest rate 银行同业拆息期货合约futures contract value 期货合约市值；期约市值futures crossing procedure 期货对盘程序futures dealer 期货交易商futures exchange company 期货交易所futures general clearing dealer 期货通用结算交易商futures individual clearing dealer 期货独立结算交易商futures introducing broker 期货介绍经纪futures market 期货市场futures non-clearing dealer 期货非结算交易商futures trading 期货交易futures trading adviser 期货交易顾问gain 收益；增益garnishee order 债权扣押令GE Capital Finance Ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人General Agreement on Tariffs and Trade 《关税及贸易总协议》〔《关贸总协议》〕General Agreement on Trade in Services 《服务贸易总协议》 general apportionment 一般分摊General Arrangements to Borrow 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员General Consumer Price Index 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金General Household Survey 综合住户统计调查General Insurance Council 一般保险总会〔香港保险业联会〕 general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation 全面重估应课差饷租值general revenue 一般收入；政府一般收入General Revenue Account 政府一般收入帐目General Revenue Account expenditure 政府一般收入帐目开支 General Revenue Account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令Generale Belgian Bank (also known as Belgian Bank) 华比银行 generalized system of preference 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券Gini Coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金Gold Identity Marks Registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的账面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易Government Economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券Government Lotteries Management Committee 政府奖券管理委员会 government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产Government Regulations 《政府规例》Government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门 government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额 gross domestic price capital formation 本地价格资本形成总额 gross domestic product 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数 gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免Group of Seven 七大工业国Group of Seven leaders 七大工业国元首Group of Ten 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率 Growth Enterprise Market Department 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金 guarantee fund 保证基金；担保基金Guarantee Law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书Guarantee Scheme 担保计划〔香港联合交易所有限公司〕 guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人Guide for Directors of Listed Companies 《上市公司董事指引》 Guide to Applicants 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》Guideline on Recognition of Interest 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA 条股份购回规定的指引》guiding exchange rate 指导性汇率Gulf Cooperation Council 海湾合作委员会Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司H & CB Finance (Hong Kong) Limited 住银金融有限公司H share H股Hachijuni Asia Limited 八十二亚洲有限公司Hachijuni Bank, Ltd. 八十二银行half-yearly economic report 半年经济报告Hang Seng 100 恒生100Hang Seng Bank Limited 恒生银行有限公司Hang Seng China Enterprises Index 恒生中国企业指数〔恒生国企指数〕Hang Seng China Enterprises Index Futures 恒生中国企业指数期货Hang Seng Commerce and Industry Sub-index Futures 恒生工商分类指数期货Hang Seng Consumer Price Index 恒生消费物价指数Hang Seng Credit Ltd. 恒生存款有限公司Hang Seng Economic Monthly 《恒生经济月报》Hang Seng Finance Limited 恒生财务有限公司Hang Seng Finance Sub-index Futures 恒生金融分类指数期货 Hang Seng Index 恒生指数〔恒指〕Hang Seng Index constituent stock 恒生指数成分股Hang Seng Index Futures 恒生指数期货Hang Seng Index futures contract 恒生指数期货合约Hang Seng Index Futures market 恒生指数期货市场Hang Seng Index Options 恒生指数期权Hang Seng London Reference Index 恒生伦敦参考指数Hang Seng Midcap 50 Index 恒生50 中型股指数Hang Seng Midcap Index 恒生中型股指数Hang Seng Midcap Index constituent stock 恒生中型股指数成分股 Hang Seng Properties Sub-index Futures 恒生地产分类指数期货 Hang Seng Sub-index 恒生分类指数Hang Seng Sub-index Futures 恒生分类指数期货Hang Seng Utilities Sub-index Futures 恒生公用事业分类指数期货hard currency 硬货币；强势货币hawking of securities 兜售证券head 总目head of expenditure 开支总目health insurance 健康保险healthy financial position 财政稳健；财政健全healthy reserve 充裕储备金；充裕准备金heavy trading 交投畅旺hedged position margin 用作对冲的合约按金hedger 对冲者hedging 对冲；套戥；套期保值hedging portfolio 对冲组合hedging tool 套戥工具hedging transaction 对冲交易Helsinki Stock Exchange 赫尔辛基证券交易所Henderson International Finance Limited 恒基国际财务有限公司 Heritage Foundation 美国传统基金会hidden reserve 隐藏储备high base of comparison 比较基数偏高"high buy low sell" strategy “高买低卖”策略high income economy 高收入经济体系high liquidity 高流动资金额high value-added 高增值highest tender 索价最高的投标；出价最高的投标highways vote 公路拨款hire-purchase agreement 租购协议；分期付款购物协议historical cost 实际成本；历史成本；原始成本HKFE Clearing Corporation Limited 香港期货交易结算有限公司 hold a position 持仓hold in trust 以信托形式持有hold on the statutory trust 以法定信托形式持有holder 持有人holder in due course 当期持有人holding company 控股公司；母公司holding of shares 持有股份holding over of payment 暂缓缴纳holding over of provisional tax 暂缓缴纳暂缴税holdover 暂缓缴纳；延缓缴纳home banking 家居银行服务；家庭银行服务home loan interest deduction 居所贷款利息的扣除额Home Ownership Scheme Fund 居者有其屋计划基金home supervisor 所在国家的监管机构Hong Kong Annual Digest of Statistics 《香港统计年刊》Hong Kong Association of Accounting Technicians 香港专业会计员协会Hong Kong Association of Banks 香港银行公会Hong Kong Association of Financial Advisors 香港财务顾问学会 Hong Kong Building and Loan Agency Ltd. 香港建屋贷款有限公司 Hong Kong Capital Markets Association 香港资本市场公会Hong Kong Code of Conduct 《香港经营守则》Hong Kong Commodity Exchange Limited 香港商品交易所有限公司〔现称香港期货交易所有限公司〕Hong Kong Dollar 港元Hong Kong dollar balance 港元结存Hong Kong dollar balance feeding back into the financial sector's credit base 港元结存再流入金融界的信贷基础内Hong Kong dollar bond 港元债券Hong Kong dollar currency investment 港元货币投资项目Hong Kong dollar debt securities 港元债务证券Hong Kong dollar denominated multilateral agency debt instrument 多边代理机构港币债务票据Hong Kong dollar deposit base 港元存款基本额Hong Kong dollar exchange transaction 港元兑换交易Hong Kong dollar financial instrument 港元金融票据Hong Kong dollar interest rate futures 港元利率期货Hong Kong dollar loan-to-deposit ratio 港元贷款与存款的比率 Hong Kong dollar notes market 港币现钞市场Hong Kong dollar offshore bond 海外港元债券Hong Kong dollar private sector debt issues 私营机构港元债务票据Hong Kong Economic and Trade Office 香港经济贸易办事处Hong Kong Economic Association 香港经济学会Hong Kong Economic Journal Monthly 《信报经济月刊》Hong Kong Economic Research Centre 香港经济研究中心Hong Kong Economic Trends 《香港经济趋势》Hong Kong Export Credit Insurance Corporation 香港出口信用保险局Hong Kong Federation of Insurers 香港保险业联会Hong Kong Federation of Stock Exchanges 香港证券交易所联会 Hong Kong Financial Executives Institute 香港财经行政人员协会 Hong Kong Foreign Bank Representatives Association 香港外资银行办事处协会Hong Kong Foreign Exchange and Deposit Brokers' Association 香港外汇及存款经纪同业协会Hong Kong Forex Association 香港外汇同业联会Hong Kong Franchise Association 香港特许经营协会Hong Kong Futures Exchange Limited 香港期货交易所有限公司〔期交所〕Hong Kong Futures Guarantee Corporation Limited 香港期货保证有限公司Hong Kong General Business Return 香港一般业务报表Hong Kong General Chamber of Commerce 香港总商会Hong Kong Government Account 香港政府帐目Hong Kong Government securities 香港政府证券Hong Kong in Figures 《香港统计数字一览》Hong Kong Index 香港指数Hong Kong Institute of Bankers 香港银行学会Hong Kong Institute of Company Secretaries 香港公司秘书公会 Hong Kong Institute of Investment Analysts 香港投资分析员公会Hong Kong Interbank Bid Rate 香港银行同业拆入息率Hong Kong Interbank Clearing Limited 香港银行同业结算有限公司 Hong Kong Interbank Offered Rate 香港银行同业拆出息率；香港银行同业拆息Hong Kong Interbank Rate 香港银行同业拆息率；香港银行同业拆息 Hong Kong International Arbitration Centre 香港国际仲裁中心 Hong Kong Investment Funds Association 香港投资基金公会〔基金公会〕Hong Kong Lotteries Board 香港奖券管理局Hong Kong Management Association 香港管理专业协会Hong Kong Monetary Authority 香港金融管理局〔金管局〕Hong Kong Monetary Institutions Association 香港金融业总会 Hong Kong Monthly Digest of Statistics 《香港统计月刊》Hong Kong Mortgage Corporation Limited 香港按揭证券有限公司〔按揭公司〕Hong Kong Note Printing Limited 香港印钞有限公司Hong Kong Securities Clearing Company Limited 香港中央结算有限公司〔中央结算公司〕Hong Kong Securities Institute 香港证券学院Hong Kong Securities Professionals Alumni Association 香港证券业同学会Hong Kong Securities Professionals Association 香港证券学会 Hong Kong Securities Training Sponsorship Foundation 香港证券业培训赞助基金Hong Kong Society of Accountants 香港会计师公会Hong Kong Special Administrative Region Government Land Fund 香港特别行政区政府土地基金〔土地基金〕Hong Kong Stock Exchange 香港证券交易所Hong Kong Stock Exchange All Ordinaries Index 香港所有普通股指数Hong Kong Stockbrokers Association 香港证券经纪业协会Hong Kong treasury bill 香港库券Hong Kong Unit Trust Association 香港单位信托基金公会Hong Kong Venture Capital Association Limited 香港创业投资协会有限公司Hongkong & Shanghai Banking Corporation Ltd. 香港上海 丰银行有限公司Hongkong Chinese Bank, Limited 香港华人银行有限公司 honorarium 酬金；车马费hot money 热钱；游资hotel accommodation tax 酒店房租税hotels sectorial index 酒店分类指数hotels sub-index 酒店分类指数household expenditure 住户开支Household Expenditure Survey 住户开支统计调查household income 家庭收入；住户收入household wealth 家庭财富Housing Capital Works Fund 房屋建设工程基金housing loan 房屋贷款HSBC Investment Bank Asia Ltd. 丰投资银行亚洲有限公司HIS Services Limited 恒指服务有限公司Hua Chiao Commercial Bank Limited 华侨商业银行Hua Nan Commercial Bank, Ltd. 华南商业银行股份有限公司Human Resources Department 人力资源部〔香港联合交易所有限公司〕Hung Kai Finance Company Limited 鸿基财务有限公司 hypothecation 抵押；押货预支hypothecation certificate 抵押证明书IBA Credit Limited 港基国际财务有限公司IBU International Finance Limited IBU 国际财务有限公司idle fund 游资；闲置资金illegal consideration 违法代价illegal loan 不合法贷款immediate interest 直接及现有的利益immediate outlook for the economy 经济近期展望immediate parties 有直接关系的各方immigration-linked investment scheme 与移民有关的投资计划 immovable property 不动产immunity 豁免权；免除责任implicit price deflator 内含平减物价指数implied indemnity 隐含弥偿import and export trade 进出口贸易import and export trade statistics 进出口贸易统计数字import demand 进口需求import deposit scheme 进口保证金计划import duty 进口税import price 进口价格import surcharge 进口附加税；进口附加费imported inflation 进口通胀；输入通胀imposition of tax 课税；征税imprest account 预垫备用金账户；定额备用金账户imprest cash 预垫备用现金；定额备用现金imprest fund 预垫备用金；定额备用金imprest warrant 预垫备用金令improper investment 不当投资imputed cost 推算成本；设算成本imputed price 估算价格in absolute cash terms 按绝对现金数值in absolute terms 按绝对价值计算in custody of firm 商号保管in debt 负债in denomination of… 以……为单位in money terms 按货币计算in net terms 按净额计算in nominal terms 按名义价值计算in real terms 按实值计算in relative terms 按相对价值计算in terms of value-added 按增值额计算in the money 正在赚钱；当时有利价；资金充裕in value terms 按价值计算inactive warrant 不活跃认股权证inchoate instrument 不完整的票据Inchroy Credit Corporation Limited 英利信用财务有限公司 incidence of taxation 纳税负担incidental expenses 杂项开支incidental outlay 附带开支income 入息；收入；收益income after deductions 扣除后入息实额income and expenditure account 收支帐；收支结算表；收支表 income approach 入息计算法income band 入息组别。
财经类英语用语
财经类常用词汇一览（一）白皮书white paper半年semi-annual保管人custodian保管账户custodial account保护主义protectionism保荐人sponsor保留盈余retained earnings (R/E)保证金margin account本金，当事人principal本年迄今year-to-date (YTD)本票promissory note避风港safe harbor避税乐园tax haven边际税率marginal tax rate边际效用marginal utility贬值devaluation变动率rate of change (ROC)标准差standard deviation标准普尔Standard and Poor's (S&P)标准普尔500 S&P500表现超越大市outperform表现落后大市underperform波动性volatility补偿买进buy-in不可抗力force majeure不良贷款non-performing loan (NPL)不良资产non-performing asset不能变现illiquid财经类常用词汇一览（二）财产property财产税property tax财富500 Fortune 500财富效应Wealth Effect财富管理wealth management财务finance财务会计financial accounting财务表现financial performance财务规划financial plan财务代理fiscal agent财务年度fiscal year财务政策fiscal policy参考比率reference rate长期负债long-term liabilities偿付能力solvency偿还债务repayment场外交易Over-The-Counter (OTC)乘数效应Multiplier Effect承继人heir持有hold持有期holding period重置成本replacement cost出口export出市代表floor trader出售权put初级市场primary market创业资本venture capital风险投资者venture capitalist除权ex-rights除息ex-dividends纯价格clean price存单certificate of deposit (CD)财经类常用词汇一览（三）大宗交易block trade代理委托书proxy贷款损失准备金loan loss provision担保人guarantor单位信托unit trust (UT)到期收益率yield to maturity (YTM)道琼斯工业平均指数Don Jones Industrial Average (DJIA)等值par抵押品collateral股票交易所stock exchange电子商务E-commerce掉期交易swap定额投资closed-end investment定价能力pricing power定量分析quantitative analysis定期存款time deposit定性分析qualitative analysis董事会board of directors独资经营sole proprietorship国库券treasury bond短期同业拆借call loan对冲hedge对冲基金hedge fund多元化diversification额外回报excess return恶性通货膨胀hyperinflation恶意收购hostile takeover二级市场secondary market财经类常用词汇一览（四）发行人issuer发行flotation发展阶段development stage法定人数quorum反垄断anti-trust反收购anti-takeover反向收购reversed takeover范畴经济economies of scope防御型投资defensive investment房地产real estate抵押贷款mortgage loan房地产投资信托real estate investment trust (REIT)放宽管制deregulation非经常项目extraordinary item非经常开支nonrecurring charge非劳动收入unearned income非营利机构non-profit organization分股stock split高利贷loan sharking大盘股large-cap告慰函letter of comfort隔夜利率overnight rate格林斯潘Alan Greenspan行业基金sector fund合并merger合并套利merger arbitrage恒生指数Hang Seng横向合并horizontal merger红筹股red chip宏观经济macroeconomy财经类常用词汇一览（五）后进先出last in first out华尔街Wall Street黄金股golden share灰市gray market回报率return回购buy back回购股份share repurchase混合证券hybrid security活期存款demand deposit货币currency货币供应money supply货币流量money flow货币市场money market货币政策monetary policy期货futures期权option机构基金institutional fund机构投资者institutional investor机会成本opportunity cost基本面分析fundamental analysis基础设施infrastructure基金经理fund manager基准benchmark即期交易swap集体基金collective fund计量经济学econometrics加快折旧accelerated depreciation价格波幅range价格发现price discovery价格风险price risk财经类常用词汇一览（六）交割价格delivery price交割日期delivery date批lot交易量volume of trade结构性失业structural unemployment清算clearing结算价格clearing price借方debit金融中介机构financial intermediary金融资产financial asset紧缩信贷credit crunch进口import经常账户current account经济合作发展组织organization of economic cooperation and development (OECD)经济衰退recession经济萧条depression净出口值net exports净损失net loss净收入net income （NI）净收益net proceeds净销售额net sales净债务net debt净值net worth净资产回报率return on net assets (RONA)竞标competitive bid境外offshore均衡equilibrium财经类常用词汇一览（七）开放性基金open-end fund可变成本variable cost可支配收入disposable income可转换债券convertible bond恐慌性出售panic selling控股公司holding company库存inventory跨国企业multi-national corporation垃圾债券junk bond蓝筹blue chip劳动密集型labor intensive累进税progressive tax累退税regressive tax利率interest rate利润profit利润分成profit sharing利润率profit margin（美国）联邦储备体系Federal Reserve System 联合账户joint account两地上市dual listing零售银行retail banking零和博弈zero-sum game零息票债券zero-coupon bond流动资产current assets流通性liquidity risk变现能力liquidity垄断monopoly路演road show伦敦银行同业拆放利率London interbank offer rate (LIBOR)财经类常用词汇一览（八）买方市场buyer's market买卖差价bid-ask spread买方垄断monopsony看涨期权call option卖方市场seller's market卖空short selling卖方垄断oligopsony毛收入gross income每股盈利earnings per share (EPS)免税期tax holiday面值face value民营化privatization股东shareholder名义价值nominal value纳斯达克Nasdaq耐用品durables内在价值intrinsic value内幕交易insider trading内幕人士insider内部审计internal audi t内幕消息insider information年金annuity年度股东大会annual general meeting (AGM)牛市bull market熊市bear market欧洲银行Eurobank欧元euro欧洲债券eurobond偶然事故contingency财经类常用词汇一览（九）拍卖auction分配distribution抛售sell-off赔偿indemnity配额quota配股allotment偏离divergence票据note面额denomination平仓close position平价parity平均年度回报率average annual return平均年度增长率average annual growth rate平均值mean评级rating评级机构rating agency破产bankruptcy期限duration企业重组reorganization企业价值enterprise value(EV)企业债券corporate bond企业治理corporate governance企业自我竞争corporate cannibalism契约covenant清算liquidation国民生产总值Gross National Product (GNP)国内生产总值Gross Domestic Product (GDP)全球化globalization全资拥有子公司wholly owned subsidiary热钱hot money认股权证warrant人寿保险life insurance日经指数Nikkei Index日历年calendar year融资租赁leveraged lease财经类常用词汇一览（十）纸币soft money软着陆soft landing商业银行commercial bank上市公司public company上市证券listed security审计audit升值appreciation生产力productivity石油输出国组织（欧佩克）Organization of Petroleum Exporting Countries (OPEC)实际利率real interest rate版权royalty世界贸易组织World Trade Organization (WTO)市场泡沫bubble市场细分market segmentation市场情绪market sentiment市盈率price-earnings ratio (P/E ratio)收购acquisition收盘closing首席执行官chief executive officer (CEO)首席财务官chief financial officer (CFO)首席营运官chief operating officer (COO)受益方beneficiary受托人trustee赎回redemption二次探底double-dip双重征税double taxing双头垄断duopoly损益表income statement缩小规模downsize所得税income tax摊销amortization贴现率discount rate通货紧缩deflation通货膨胀inflation投标tender投机speculation投资回报率return on investment (ROI)投资银行investment bank投资组合portfolio。
财经英语单词汇总
rest on 停留在；依靠；被搁在；信赖transaction 交易；事务；办理；会报，学报n.terminology employ 术语标准disseminate vt.宣传，传播；散布vi. 散布；广为传播engage vt .吸引，占用；使参加；雇佣；使订婚；预定；vi. 从事；答应，保证；交战；啮合outstanding adj.未解决的；未偿付的；n. 未偿贷款operate at a loss 亏本经营well-devised（devise vt.设计；想出；发明）financial position 财务状况financial performance 财务业绩coupled with 加上，外加；与…相结合repay vi.偿还；报答；报复；vt.回报；报复；付还in terms of依据；按照；在…方面；以…措词in excess of 超过；较…为多in some settings（设置）long-run staying powerbe around 在某些行业有突出表现（来访；露面）honor the 50-year guarantee 兑现50年的担保long-run prospects of a company公司长期前景pension n.退休金，抚恤金；津贴；膳宿费vt. 发给养老金或抚恤金fulfill its long-run promises 实现长期承诺retiree n. （美）退休人员；歇业者reveal vt.&n. 显示；透露；揭露；泄露marketing pushes 市场推广confidential adj. 机密的；表示信任的；获信任的informed investmentdisclosures公开；[审计] 披露antitrust反垄断的excess monopolistic profits 超额垄断利润misuse vt.&n.滥用；误用；虐待distort vt.扭曲；使失真；曲解;vi. 扭曲；变形reap obscene profitspin/put the blame on/onto 归咎于…Economic entity assumption经济主体假设Accountability n. 有义务；有责任；可说明性Outperform vt. 胜过；做得比……好Segregation n. 隔离，分离；种族隔离Merge vt.&vi.合并；使合并；吞没going concern assumption 持续经营假设high continuance rate 高持续经营比率profound adj. 深厚的；意义深远的；渊博的historical cost principle历史成本原则liquidation n. 清算；偿还；液化；清除net realizable value 可变现净值less 减去（资产-负债）cost of disposal 处置费用depreciation n. 折旧；贬值amortization n. [会计] 分期偿还justifiable 可辩解的，有道理的；可证明为正当的permanence n. 持久；永久priority 优先权imminent adj. 即将来临的；迫近的inapplicable adj. 不适用的；不相干的approximate adj.&n.大约，接近monetary unit assumption 货币计量假设denominator 分母quantitative adj. 定量的；量的，数量的rational economic decisions 理性经济决策standard-setterinflation accounting 通货膨胀会计Periodicity assumption 会计分期假设time period（时期，期间）concept（观念，概念）同上be apprised of 被通知，告知on a timely basis 及时地interim（临时的，中间的）periods 中期process v.处置be subject to 遭受，面对trade-off n. 交换，交易；权衡；协定relevance n. 关联；适当；中肯obsolete adj. 过时的；废弃的；老式的vt. 淘汰；废弃real-time financial information 实时会计信息Historical Cost Principle 历史成本原则Revenue Recognition Principle 收入确定原则Matching Principle 配比原则Full Disclosure Principle 充分披露原则be accounted for对…负有责任；对…做出解释；说明……的原因；导致；（比例）占fair value information 公允价值信息financial instrument 金融工具；金融票据derivatives 派生物fair value 公允价值Brokerage house 经纪行Brokerage n.佣金；回扣；中间人业务mutual fund [会计] 共有基金mutual adj. 共同的；相互的，彼此的diverge vi. 分歧；偏离；离题vt. 使偏离；使分叉impairment（n. 损伤，损害）loss 减值损失mixed attribute system 混合属性系统realizable adj.可实现的；可实行的；可感觉到的be entitled to adj. 有资格的；给与名称的v. 给…权利；给…定书名；授…以荣誉dictate vt.&vi.&n. 命令；口述；使听写the percentage-of-completion approach完工百分比法; the end-of-production approach the receipt-of-cash approach accomplishment n. 成就；完成；技艺，技能practicable adj. 可用的；行得通的；可实行的systematic adj. 系统的；体系的；有系统的；product cost 生产成本period cost 期间费用overhead 企业日常管理费用，杂项开支，经常费用validity n. [计] 有效性；正确；正确性dumping（n. 倾销；倾泻）ground n. 垃圾堆积场objective adj. 客观的；目标的；宾格的n. 目的；目标judgmental（审判的）trade-offs（n. 权衡（trade-off的复数）；交易；物物交换）strive for 争取，奋斗disclose vt. 公开；揭露condensation n. 冷凝；凝结；压缩supplementary（adj. 补充的；追加的；n. 补充者；增补物）information补充信息sales journal 销货簿；销售日记帐，销售收入sales returns journal 收获退回日记账purchase journal 购买分录簿；购货日记帐purchase return journal 购货退货日记账receipt n. 收到；收据；收入vt. 收到payments journal 付款日记账payroll journal 工薪日记账general journal 普通日记账owe vt.欠；感激；应给予；应该把……归功于on accrual basis 权责发生制payable adj. 应付的；到期的；可付的；可获利的post n.岗位；标杆vt.张贴；公布；邮递；布置general ledger 总分类账簿subsidiary ledger 明细分类帐；辅助分类帐irrespective of 不考虑的，无论；在所不计；不计owners' equity 所有者权益observe v. 观察；遵守；说；注意到；评论timeliness n. 及时；时间性；好时机amplify vt. 放大，扩大；增强；详述vi. 详述present vt. 提出；介绍；呈现；赠送quantifiable adj. 可以计量的contingency 偶然性；意外事故；意外开支；可能性voluminous 大量的；多卷的，长篇的；著书多的inclusion n. 包含；内含物Inc. = Incorporated adj. 合并的；组成法人组织的Controller n. 控制器；管理员；主计长the close of the fiscal year 会计年度末leeway n. 余地；风压差；偏航；落后cook the books 做假账creditor 债权人，贷方the improved cash flow figures改善的现金流数字somehow adv. 以某种方法；莫名其妙地give a big profileoperating performance操作手续；[贸易] 营业实绩operating cash flow per share 每股营运现金流earnings per share 每股收益be of service 有用board a flight 登记bummer 懒汉；游手好闲的人；吸食迷幻药的反效果count on 指望；依靠figure n. 数字；人物；图形；价格；（人的）体形；画像v.计算；出现；扮演角色；认为；描绘；象征jerk sb. around对某人指手划脚的on the accrual basis 权责发生制without regard to 不考虑，不顾及in conformity with与…相符、相适应，符合；遵照on credit 赊账due to 由于，应归于（due 应付款、到期的）timing n. 定时；调速；时间选择v. 为…安排时间；测定…的时间at each month-end 每个月末preceding adj. 在前的；前述的v. 在...之前understate vt. 少说，少报；accounts receivable 应收账款near-term 近期的accounts payable 应付账款recognize （revenue）overstate 夸张，夸大disburse 支付，支出solid 可靠的；一致的concrete adj. 混凝土的；实在的，具体的；有形的make sense 有意义；讲得通；言之有理lubricate v 润滑；起润滑剂作用；加速，促进（经济）merit n. 优点，价值；功绩；功过&v. creditor 债权人，贷方forecaster 预报员building blocks 积木，构件，基础材料comprise vt. 包含；由…组成tabulation n. 表格；作表derive from 源出，来自，得自；衍生于representation n. 代表；表现；表示法；陈述claim n. 要求；声称；索赔；断言；值得&v articulate 表达，连接balance sheet 资产负债表income statement 利润表，损益表statement of cash flows 现金流量表statement of changes in owner's equity所有者权益变动表Quantify v. 量化；为…定量；确定数量notes to financial statements 附注in monetary terms 以货币值表示的期限articulationn. 关节；接合；清晰发音sacrifice 牺牲，亏本售出entail vt. 使需要，必需；承担；n. 引起；需要a specified or determinable date指定的或可决定的日期occurrence n. 发生；出现；事件；发现on demand 见票即付；[经] 即期obligate vt. 使负义务；强使，强迫；对…施以恩惠adj. 有责任的，有义务的；必需的discretion n.谨慎；判断力；判定；考虑周到residual n. 剩余；残渣adj. 剩余的；残留的enhancement n. 增加；放大render service 提供服务eventuate vi. 结果为；发生，终于发生use up 用完，耗尽fixed assets 固定资产tangible assets 有形资产current assets 流动资产investments 投资，投资的财产intangible assets 无形资产goodwill 商誉reputation n. 名声，名誉；声望owes to 归功于，由于Long-term liabilities 长期负债mortgage on a property房屋抵押贷款Short-term liabilities 短期负债bills owing 未付的账单is owed tocontributed capital 实收资本，实缴资本retained earnings 留存收益a fixed period of timethat specific yearpays out 付出a specific period of timerefer to参考；涉及；指的是；适用于guideline n. 指导方针groundwork n. 基础；地基，根基complicated adj. 难懂的，复杂的legalistic adj. 尊重法律的the Financial Accounting Standard Board (FASB)财务会计标准委员会generally accepted accounting principles (GAAP)一般公认会计原则predecessor 前任，前辈federal law 联邦法律certify 证明，保证in accordance with 依照，与…一致exceedingly dv. 非常；极其；极度地；极端attempt to尝试，企图；试图做某事standardize vt. 使标准化；用标准检验consistency n. [计] 一致性；稠度；相容性variation n. 变化；[生物] 变异，变种obtain vi. 获得；流行vt. 获得numerous 许多的，很多的footnotes n.脚注；附注；表下注释（footnote 的复数）account 账户，账单，理由double-entry bookkeeping 复式记账dividend n. 红利；股息；[数] 被除数；奖金debit vt. 记入借方，登入借方n. 借方credit 贷方authoritative adj. 有权威的；命令式的；当局的encompass vt. 包含；包围，环绕；完成convention n. 大会；惯例；约定；协定；习俗stature n. 身高，身材；（精神、道德等的）高度AICPA: American Institute of Certified Public Accountants 美国会计师协会NYSE: New York Stock Exchange纽约证券交易所Complement n.补语；余角；补足物vt. 补足，补助Succinct adj. 简洁的；简明的；紧身的Envision vt. 想象；预想Hierarchy n. 层级；等级制度Regime n. 政权，政体；社会制度；管理体制Coherent adj. 连贯的，一致的；明了的；清晰的；凝聚性的；互相偶合的；粘在一起的Prescribe v. 规定；开药方capital maintenance 资本保值，资本维持unobserved（未被遵守的；未被注意的）practiceselect v. 选举；选择；推选& n. & adj. attribute n. 属性；特质vt. 归属；把…归于deductible adj. 可扣除的；可减免的ascertain vt. 确定；查明；探知validity n.有效性；正确；正确性reliability n. 可靠性in question 讨论中的；成问题的；考虑中的material error 实质性错误quantitative adj. 定量的；量的，数量的qualitative factors 质量因素confidential adj. 机密的；表示信任的；获信任的variance n. 变异；变化；不一致；分歧；[数] 方差pragmatically adv. 讲究实效地；实用主义地Assets are all of the economic resources available to a firm. They include fixed assets (tangible assets with a long life, such as property), current assets (tangible assets with a short life, such as inventory), investments and intangible assets, such as goodwill or reputation.Liabilities are resources that a firm owes to another organization or individual. There are two types of liabilities, long term and short term. Long-term liabilities are debts or other liabilities that must be repaid over an extended period of time, such as a mortgage on a property. Short-term liabilities are, in contrast, expected to be paid in the near future, such as accounts payable, which include bills owing to suppliers and employee salaries.Equity is the money in a firm that is owed to its owners. There are two types of equity. The first type of equity is contributed capital. This is the amount of money than an owner has invested in the firm. The second type of equity is retained earnings, which are the company's profits owed to owners. Revenues represent all of the firm's income. On a financial statement, revenues are listed for a fixed period of time only. For example, an annual statement would list only the revenues from that specific year. Expenses are all of the costs that a firm pays out. Like revenues, expenses are included only for a specific period of time. Together, revenues and expenses can be used to calculate profits.Source Documents 原始凭证Journals 日记账Ledgers 分类账Trial balance 试算表Financial statements 财务报表Detect vt. 察觉；发现；探测Voucher n. 收据；证人；保证人；证明者；代金vt. 证实...的可靠性contain vt. 包含；控制；容纳；牵制（敌军）verify vt. 核实；查证process vt. 处理；加工n. 过程，进行；方法，步骤synonym n. 同义词；同义字payee n. 领款人，收款人monetary amount 购买金额receipt voucher收款凭证；收入传票payment voucher [会计] 付款凭单transfer voucher转账凭证；过户凭单；转账传票enter vt. 进入；开始；参加；vi. 参加，登场；进去referencing process 引用的过程chronological adj.依时间前后排列而记载的general journal 普通日记账special journal 特种日记账code 编码column n. 纵队，列；专栏；圆柱，柱形物journalize 记入日记账accounts title 账户名称PR（posting reference）过账索引cross-reference n. 互相参照；交叉引用v. 相互对照tabular adj. 扁平的；表格式的aggregate adj. 聚合的；集合的；合计的v.&n. 集合；聚集；合计on account记帐，[会计] 赊帐；分期付款credit customer [贸易] 赊户，信用顾客merchandise n. 商品；货物vt. 买卖；推销vi. 经商postgeneral ledger 总分类账簿subsidiary ledger 明细分类账簿bound form 订本式，束缚型loose-leaf form活页式magnetic tape 磁带，录音带computer memory计算机内存；[计] 计算机存储器control account 统驭账户in terms of依据；按照；在…方面；以…措词threefold adj. 三倍的；三重的，有三部分的adv. 三重地，三倍地division of labor劳动力的分工sales journal 销售日记账purchase journal 购货日记账cash receipts journal 现金收入日记账cash disbursement journal 现金支付日记账payroll journal工薪日记账add all entries（分录）to a given account an aggregate sum（金额）总额the posting process 过账过程accumulate vi. 累积；积聚vt. 积攒ACCA (the Association of Chartered Certified Accountants) 特许公认会计师公会a rewarding career 一个有价值的职业accountancy n. 会计工作；会计学；会计师之职account 账户accountant 会计师，会计人员infrastructure n. 基础设施；公共建设；下部构造in pursuit of new career opportunities（就业机会）ethics n. 伦理学；伦理观；道德标准deliver/render service 提供服务expertise n. 专门知识；专门技术；专家的意见donor agency（代理）捐赠机构the International Federation of Accountants (IFAC)国际会计师协会advance the public interest促进公众利益a significant impact 重大影响regulatory agency 管理机构faculty n. 科，系；能力；全体教员strive to 努力multidisciplinary 跨学科的，跨邻域的a multidisciplinary approach综合学科研究法integrate sth. with sth. vt. 使…完整；使…成整体；求…的积分；表示…的总和；成为一体a broader perspective 更广阔的视野executive compensation 管理层薪资水平productivity n. 生产力；生产率；生产能力securities n.有价证券；担保；抵押物（C）；保证人concentration n. 浓度；集中；浓缩；专心；集合namely adv. 也就是；即是；换句话说undergraduate program 本科课程graduate program 研究所课程doctoral program 博士生课程open-enrollment（登记）program 公开课程executive education 管理层教育quarters 四分之一；把…四等分on a full-time basis 全日制premium n. 额外费用；奖金；保险费;(商)溢价adj. 高价的；优质的casualty n. 意外事故；伤亡人员；急诊室insurance policy保险单，保单prepaid expense预付费用；待摊费用advance payment 预付款in some instances 在某些情况下pay in advance 预付obligation 义务；职责；债务work off售出；清理，排除；渐渐地清除；冒充accrue vi.产生；自然增长或利益增加vt.获得；积累an adjusting entry 调整分录miscellaneous expense 杂项费用accrual n. 自然增长；自然增长额；adj. 收益的deferral n. 延期；迟延；缓役recognize（revenues）depreciation 折旧；贬值refund v.&n. 退还；偿还（额），归还discharge the liability 免除债务suppose 假设，猜想a demanding（苛求的；要求高的；吃力的）jobtabular arrangement 表格编辑aggregate（集合聚合合计）posting knowledgeable adj. 知识渊博的；有见识的；聪明的draw up草拟，起草；停住；使靠近detect errors 检测错误total 总数，合计agree 同意equality n. 平等；相等；[数] 等式equal 平等的；相等的；匹敌的；胜任的clue n. 线索；（故事等的）情节vt. 为…提供线索trace 痕迹，踪迹arduous（adj. 努力的；费力的；险峻的）job compute 计算；估算；用计算机计算；推断arithmetical 算数的，算数上的clerical adj. 书记的；牧师的；办事员的n. 牧师deferred items递延项目accounting title 会计科目accrued revenues应计收入accrued expenses 应计支出deferred revenues 递延收入deferred expenses 递延支出depreciation expense折旧费用SEC Securities and Exchange Commission美国证券交易委员会a wealth of adj. 很多的perspective n. 观点；远景；透视图; adj. 透视的file with 把…提交、登记备案（follow）a set order of 按规定的顺序Overlap 重复n.&v.Glossy(光滑的) publication (n. 出版；出版物；发表)Likewise 同样地；也the Sarbanes-Oxley Act 萨班斯-奥克斯利法案certify v.证明，保证CFO 首席财务官（Chief Finance Officer）CEO 首席执行官；执行总裁（chief executive officer）Vouch vt. 担保；证明；确定；传出庭作证Interpretive adj. 解释的；作为说明的Deficient adj. 不足的；有缺陷的；不充分的Clarity n. 清楚，明晰；透明EDGAR（Electronic Date Gathering Analysis and Retrieval）legal proceedings n. 法律诉讼；[法] 法定程序pending lawsuits 未决诉讼litigation n.诉讼；起诉rulemaking 法学registrant 登记者common equity 普通股；普通股产权issuer 发行人supplementary data 补充数据MD&A 管理层讨论与分析Liquidity n. 流动性；流动资产；[金融] 偿债能力capital resources 资本资源；资本来源；资本财力address 处置，处理a consumer companyassure vt. 保证；担保；使确信；弄清楚scenario n. 方案；情节；剧本ratings downgrade 降低评级handle competition 处置、控制竞争build brands 奖励品牌economic downturn 经济萧条off-balance sheet arrangements 资产负债表外安排contractual obligation [法] 合同义务；[法] 契约责任critical accounting judgments 关键的会计判断estimate 估计assumption n. 假定；设想；担任；采取quantitative adj. 定量的；量的，数量的qualitative adj. 定性的；质的，性质上的audit 审计the statement of operations 经营情况表；运营表the statement of earnings 盈余表，收益表internal control 内部控制the auditor's report 审计报告unqualified opinion 无保留意见fairly adv. 相当地；公平地；简直in conformity with 与…相符；遵照；和…相适应express vt. 表达；快递；adj. 明确的；迅速的；专门的；n. 快车，快递，专使；捷运公司qualified opinion 保留意见disclaimer of opinion 拒绝/无法表达意见（disclaimer n. 不承诺，免责声明；放弃，拒绝）Comparable adj. 可比较的；比得上的a red flag 警示；危险信号corporate governance公司治理；企业管治director n. 主任，主管；导演；人事助理executive officer 高管code of ethics 道德准则compensation n. 补偿；报酬；赔偿金beneficial owners 收益所有人proxy（n. 代理人；委托书；代用品）statement代理委托书exhibit vt. 展览；显示；提出（证据等）&n. financial statement schedules 财务报表明细表charter vt. 特许；包租；发给特许执照n. 宪章；执照；特许状jurisdiction of incorporation 企业注册的司法地I.R.S.: Internal Revenue Service 美国国税局Employer Identification No. 雇主识别码principal executive office 主要高管办公地Zip Code 邮政编码pursuant to依照，按照，依据well-known seasoned issuer 知名成熟发行人file n. 文件；档案；文件夹；锉刀vt. 提出registrant 登记者the preceding 12 months 前12个月submit vt. 使服从；主张；呈递vi. 提交；服从Interactive Data File 交互式数据文件delinquent filer 过期年报提交者herein adv. 此中，于此；焉；在这方面to the best of registrant's knowledge（to the best of 就…所及）definitive proxy statement 决定性的代理委托书amendment n. 修正案；改善；改正large accelerated filer 大型加速提交者accelerated filer 加速提交者non-accelerated filer 不需加速提交者smaller reporting company 较小的申报公司shell company 空壳公司aggregate market value 总市值voting and non-voting common equity有投票权和没有投票权的普通股non-affiliates 非关联方bid price 投标价格；买价ask price卖价；卖盘价，沽盘价as of自……起；到…时候为止affiliate 关联方set forth陈述，提出；出发；陈列；宣布subsequent to 继…之后hereunder adv. 在此之下；在下面prospectus n. 内容说明书；样张；创办计划书；学校的入学简介transition report 转型报告U.S.C.=United States Code 美国法典Notwithstanding 尽管，仍然at the option of the registrant 注册人的选项CFR: Code of Federal Regulations 美国联邦法规Attention is directed to（针对，指向）Legibility n. 易读性；易辨认fill in 填写；填充；替代in the manner 在现行中；当场practicable adj. 可用的；行得通的；可实行的expressly adv. 清楚地，明显地；特别地，专门地material information 重要信息in the light of 根据，按照；当作misleading adj. 令人误解的；引入歧途的v. 给…带错路；把…引入歧途manually signed 手写签名typed or printed signature 打印签名principal executive officer 主要行政长官limited partnership有限责任合伙公司；普通合股公司general partner 普通合伙人beneath his signature 在他的签名之下occupy vt. 占据，占领；居住；使忙碌capacity n. 能力；容量；资格，地位；生产力power of attorney 委托书transmittal letter 传送文件the preceding year 上一年度with respect to 关于，至于omit vt. 省略；遗漏；删除；疏忽detrimental adj. 不利的；有害的n. 有害的人（或物）；不受欢迎的求婚者furnish vt. 提供；供应；装备discretion n. 自由裁量权；谨慎；判断力call for 要求；需要；提倡；邀请；为…叫喊Employee Savings Plan 雇员储蓄计划provide for 供养，供给；规定；为…作准备caption n. 标题；字幕；说明；逮捕vt. 加上说明；加上标题by virtue of 由于，凭借cross-reference sheet 交叉引用表wholly-owned subsidiary 全部控股子公司relief n. 救济；减轻，解除；安慰；浮雕calendar month 历月default vi. 拖欠；不履行；不到场；vt. 不履行；不参加（比赛等）；对…处以缺席裁判；n. 违约；缺席；缺乏；系统默认值sinking fund 偿债基金purchase fund 购买基金installment n. 安装；分期付款；部分；就职cure 治疗；治愈indebtedness n. 债务；受恩惠asset-backed issuer 具有资产保证的发行人be entitled to 有权；有…的资格discretionary spending program可自由支配的个人开支项目Substitute n. 代用品；代替者v. 替代Trustee n. 受托人；托管人vt. 移交（财产或管理权）给受托人depositor n. 存款人，存放者；寄托者sponsor n. 赞助者；主办者；保证人vt. 赞助；发起securitization n. 证券化，资产证券化post securitiesYear-on-year comparison 同比Solvency 偿付能力Enormous adj. 庞大的，巨大的；凶暴的，极恶的Rational adj. 合理的；理性的；n. 有理数Concise adj. 简明的，简洁的consist of由…组成；由…构成；包括business entity 营业单位；企业单位specific date 具体日期a still picture 静止画面；静止图像solvent adj. 有偿付能力的；有溶解力的n. 溶剂；解决方法element n. 元素；要素；原理；成分；自然环境inventory n. 存货，存货清单；详细目录；财产清册tangible adj.有形的；切实的；可触摸的n.有形资产intangible adj. 无形的，触摸不到的；难以理解的patent right 专利权copyright 版权，著作权acquisition n. 获得物，获得characteristic n. 特征；特性；特色& adj. customarily adv. 通常，习惯上current asset 流动资产convert v. 转变，变换；皈依；改变信仰n. 皈依者；改变宗教信仰者consume v. 消耗，消费；使…著迷；挥霍the operating cycle of the business企业的经营周期notes receivable 应收票据prepaid expenses待摊费用；预付费用；预付开支convertibility n. 可变换，可兑换；可改变性the money on hand 手头上的钱the money on deposit 货币存款bank deposit 银行存款currency n. 货币；通货coin 硬币check 支票bank draft 银行汇票；银行票据money order 汇兑interest-earning securities 生息债券debtor n. 债务人；[会计] 借方to the order of 按…指示bearer 持票人owe v. 欠；感激；应给予；应该把……归功于overdue adj. 过期的；迟到的；未兑的nonpayment n. 拒付owing to 由于，因为…share n. 份额；股份bond n. 债券；结合；约定；粘合剂；v. 结合confer vt. 授予；给予；vi. 协商possession n. 拥有；财产；领地；自制；着迷trademark 商标franchise n. 特权；公民权；经销权；管辖权vt. 给…以特许（或特权）；赋予公民权goodwill 商誉desirable adj. 令人满意的；值得要的turn out 生产，制造出lender 贷方，出借人current liabilities 流动负债long-term liabilities 长期负债liquidate v. 清算；偿付；消除notes payable 应付票据accounts payable 应付账款wages payable 应付工资dividends payable 应付股利estimated liabilities 预计负债accrued liabilities 应计负债the portion of long-term debt within a year 一年内到期的长期负债portion n. 部分；一份；命运vt. 分配loan n. 贷款；借款vi. 借出vt. 借；借给bonds payable 应付公司债券classification n. 分类；类别，等级mature vi. 到期；成熟residual claim剩余权益；剩余索偿权single (sole) proprietorship 独资企业partnership 合伙企业shareholder n. 股东；股票持有人paid-in / contributed capital 实收资本retained earnings留存收益inception 期初withdrawal n. 撤退，收回；提款；取消；退股unprofitable operation 亏损经营account form 账户式report form 报告式deduct vt. 扣除，减去；演绎format n. 格式；版式；开本；v. 使格式化heading 标题list n. [计] 列表；清单；目录vi. 列于表上；vt. 列出；记入名单内component adj. 组成的，构成的n. 成分；组件present vt. 提出；介绍；呈现；赠送（adj. 现在的；出席的n. 现在；礼物；瞄准）preferred stock 优先股common stock 普通股supplies 库存tangible economic resources 有形经济资源intangible economic resources 无形经济资源probable future economic benefits可能的未来收益customarily 通常，习惯上presentation n. 展示；描述，陈述；介绍；赠送convert into 使转变；把…转化成；折合the normal operating cycle of the business 企业的正常经营周期long-term investment 长期投资obligation n. 义务；职责；债务debt n. 债务；借款；罪过a means（手段，方法）of supplement n. 增补，补充；补充物；增刊，副刊&v.as a consequence of 因此；由于…的结果probable future economic sacrifices可能的未来经济损失long-term notes 长期票据show off（展示）the success of your companya documented report 记录报告the residual ownership claims 剩余的求偿权a cumulative recordreflect 反映，显示net worth 净值；资本净值working capital营运资本assess your ability to meet short-term obligations and solvency 评估短期负债和偿债能力due 到期的the composition of assets and liabilities资本和负债构成the relative proportions of debt and equity financing债务和股权融资的相对比例Collectively adv. 共同地，全体地external parties 外部单位financial status 财务状况；财政情形allot vt. 分配；拨给；分派the progress of your enterprisefinancial affairs 财务；金融事务qualifies for additional credit or loans获得额外信用或贷款的资格a solid company实力雄厚的公司bet their money on 将资金押注于…make a sound（明智的，合理的，可靠的）decision做出可靠决定Apple's Form 10- K 2013 (1st part) forward-looking statements前瞻性陈述the Private Securities Litigation Reform Act of 19951995年私人证券诉讼改革法案current expectations of future events当前对未来事件的预期but are not limited to 但不限于incorporate v. 合并；混合；组成公司；包含，吸收；体现；adj. 合并的；一体化的；组成公司的refer collectively tounless otherwise stated 除非另作说明assume no obligation to假设没有义务revise v. &n. 修正；复习；校订Update vt. 更新；校正，修正；使现代化&n. market mobile communication and media devices市场移动通信和媒体设备portable digital music players便携式数字音乐播放器peripheral adj. 外围的；次要的n. 外部设备a portfolio of consumer and professional software applications消费者和专业软件应用程序组合operating system 操作系统a variety of accessory 各种各样的配件be committed to致力于；委身于；以…为己任the best user experience 最好的用户体验leverage n. 手段，影响力；杠杆作用；杠杆效率v. 利用；举债经营superior ease-of-use, seamless integration 卓越的易用性，无缝集成innovative design 创新包装be critical（决定性的）tothe third-party digital content and applications第三方的数字内容和应用程序knowledgeable salesperson知识渊博的销售人员attract and retain customers吸引和留住客户post-sales support experience售后支持经验on a geographic basis 在地理基础上the Greater China Segment 大中华市场subheading 副标题the Consolidated Financial Statements合并财务报表SMB（Server Message Block）服务器信息块Resell vt. 转售；转卖；再卖direct sales force 直接销售团队indirect distribution channels 简介分配渠道the third-party cellular network carriers第三方手机网络运营商Wholesaler 批发商value-added reseller 增值零售商respectively adv. 分别地；各自地，独自地differentiated product 差异化产品targeted customer 目标客户high-traffic location 高流量位置address the needs 满足需求mobile learning 移动学习real-time access to education related materialsbe confronted by aggressive competition面对咄咄逼人的竞争production introduction产品介绍cut price 降价lower the product margins降低产品利润be adversely（不利地）affected by industry-wide downward pressure行业下行压力gross margin 毛利liquidity , intangible asset , less , set forth , fixed assets , assumption , wholly-owned subsidiary , account fora stock-based static statement “静态”报表a flow-based dynamic statement “动态”报表the profit and loss statement 利润表，损益表the operating result 经营成果one calendar year历年，自然年度one fiscal year会计年度；（美）财政年度the business concerned相关业务net loss 净亏损；净损耗use up用完，耗尽be anxious to渴望，急于the latest available income statement最新的可用利润表Thereby adv. 从而，因此；在那附近；在那方面prospective investor 预期投资者be keenly（敏锐地；强烈地；锐利地）interested insuccessive adj. 连续的；继承的；依次的；接替的deduct vt. 扣除，减去；演绎merchandise n. 商品；货物vt. 买卖；推销vi. 经商real estate broker 房地产经纪人sales commissions销售佣金commissions revenue 佣金收入fees earned 费用收入interest earned 利息收入utilities 基础设施费，水电费（水、电、煤气费）the gradual wearing-out (depreciation)间发性的消耗磨损（折旧）carry on a business经营一家公司revenues exceed expenses收入超过费用the most closely followed number最密切关注的数字play a part扮演角色；在…中起一份作用；装腔骗人financial measures财务衡量指标；金融措施a host of许多，一大群；众多，大量non-cash expenses 非现金费用negative 为负的，负数的positive 为正的suggest显示；暗示；提议，建议；启发；使人想起a myriad of 大量的，无数的inadequacy n. 不足，有缺陷unfavorable accounting method 不适合的会计方法strive to minimize taxes致力于税的最小化intentionally adv. 故意地，有意地approach n. 方法；途径；接近v. 接近；着手处理the single-step income statement 单步式利润表alternate adj.交替的；轮流的&n. &v. criticism n. 批评；考证；苛求gross profit / margin毛利，总利润income from operations 经营收入cost of goods sold 销货成本administrative expenses行政管理费用income from continuing operations持续经营业务收益discontinued operations停业业务，已终止业务net of income taxes扣除所得税之后的净额extraordinary items 非经常性项目extraordinary gain on extinguishments of debt消除债务后的非经常性项目cumulative effect of an accounting changes 会计变更的累积效应retroactive application of new inventory method新盘存法的追溯应用extraordinary gain非经常性利得the multi-step income statement 多步式利润表subtraction n. 减法；减少；差集arrive at 得出，获得operating expenses 营业费用operating income 营业收入non-operating revenue 营业外收入subtotal operating income 小计营业收入primary activities of a company 公司的主要活动label n. 标签；商标；签条vt. 标注；贴标签于sales discounts 销售折让sales returns 销售退回selling expenses 销售费用certified public accountant（CPA）注册会计师electronic data processing accounting电子数据处理会计work unit 工作单位，工作元routine tasks 日常工作，日常事务verify data 核实数据reconcile discrepancies （使一致；使和解）（差异）raw data原始数据；原始资料mathematical accuracy 数学上的准确性consistency n.一致性；稠度；相容性format / earnings per sharecash inflows 现金流入cash outflows 现金流出net flows 净流量；净现金流入external user 外部使用者assess the liquidity of the company评估公司的流动性determine dividend policy 决定股息分配政策cash equivalents现金等价物operating activities 经营活动investing activities 投资活动financing activities融资活动；财务活动mature debt 到期债务。
财经英语词汇翻译(F-K)
face value 面值；票面价值facility letter 提供贷款通知书；贷款确认书Fact Book 19XX 《19XX 股市资料》Fact Sheet 《股市资料》factor analysis 因素分析factor cost 要素成本；生产要素成本factor market 生产要素市场factor of production 生产要素factor price 要素价格；生产要素价格factor system 因素计算法factoring company 代理融通公司；代理收帐公司facultative reinsurance business 临时再保险业务Faculty of Actuaries of Scotland 苏格兰精算师学院fair dealing 公平交易fair market value 公平市值fair return 合理利润；合理收益fall back 回落false accounting 伪造帐目false claim of business expenses 虚报营业开支false entry 虚假记项false market 假市family income 家庭收入family living expenses 家庭生活开支family-owned company 家族公司Far East Exchange 远东交易所Far Eastern Economic Review 《远东经济评论》Far Eastern Relief Fund 远东赈济基金fast market 快市；速动市场fast trading 交投畅旺favourable balance 顺差favourable balance of trade 贸易顺差Federal funds 联邦基金〔美国〕Federal funds rate 联邦基金利率Federal National Mortgage Association 联邦国民抵押协会〔美国〕Federal Open Market Committee 联邦公开市场委员会〔美国〕Federal Reserve Board 联邦储备局〔联储局〕〔美国〕Federal Reserve System 联邦储备系统〔美国〕Federal Reserve Wire Network 联邦储备系统通讯网络〔美国〕Federation Internationale des Bourses de Valeurs 国际证券交易所联会Federation of Share Registrars 证券登记公司总会fee collection procedure 收费程序fee payable 应缴费用fees and charges 费用及收费fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益fellow subsidiary 同集团附属公司Fidelity Fund 互保基金fiduciary 受信人；受托人fiduciary capacity 受信人身分fiduciary duty 受信责任fiduciary issue 信用发行fiduciary loan 信用放款；信用贷款field audit 实地审查〔税务〕Field Audit Group 实地审核组〔税务局〕field audit staff 实地审计人员；实地核数人员final account 决算账户；最后结算final and conclusive assessment 最终及决定性的评税final assessment 最后评税final consumption expenditure 最终消费开支final dividend 末期股息；末期摊还债款final estimate 最终估计final estimate of gross domestic product 本地生产总值的最后估计final goods 最终产品Final Notice for Rates 差饷最后通知书final salaries tax assessment 薪俸税最后评税final settlement 最终结算final settlement price 最终结算价格final statement 决算表final tax 最后税款finance 财务；融资Finance and Management Services Division 财务及行政管理科〔香港联合交易所有限公司〕Finance Bureau 库务局〔政府总部〕Finance Committee 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕Finance Committee agenda item 财务委员会议程文件〔立法会〕Finance Committee of the Legislative Council 立法会财务委员会finance company 财务公司Finance Department 财务部〔香港联合交易所有限公司〕Finance Division 财务处〔香港金融管理局〕finance lease 融资租赁finance sectorial index 金融分类指数finance sub-index 金融分类指数Financial Accounting Section 财务会计组〔香港金融管理局〕financial adjustment 财政调整financial administration 财政管理；财务管理financial adviser 财务顾问Financial and Accounting Regulations 《财务及会计规例》Financial and Institutional Coordinating Committee 财务监督委员会financial appraisal 财政评估financial arrangement 财政安排；财务安排financial assets 金融资产financial assistance 经济援助；财政资助financial auditing 财务审计financial capacity 经济能力financial centre 金融中心Financial Circular 《财务通告》financial commitment 财政承担；财政承担额financial community 财经界financial conglomerate 金融集团financial constraint 财政约束financial consultancy service 财务顾问服务financial contract 财务合约financial control 财务管理；财务控制；财政规控financial derivative 金融衍生工具financial derivative product 金融衍生产品financial discipline 财政纪律；财务约束financial disclosure 财务资料披露financial disclosure rules 财务数据披露规则financial exposure 财务风险financial futures 金融期货financial guideline 财政准则financial implication 财政影响；财政负担；财政承担financial information system 财务数据系统financial infrastructure 金融基础建设；金融基础设施Financial Infrastructure Section 财经基建组〔财经事务局〕financial institution 财务机构；金融机构financial instrument 金融工具；金融票据financial integrity 财政方面的稳健性financial intermediary 金融中介机构financial intermediation service 金融中介服务financial journalist 财经新闻工作者financial liberalization 金融市场自由化financial loss 财政损失financial management 财务管理financial management and budgeting system 财务管理及预算系统financial market 金融市场financial model 财政模式Financial Monitoring Unit 财务监察组〔经济局〕financial objective 财政目标financial obligation 财政承担；债务financial performance 财政状况；财政业绩financial planning 财政计划；财务规划financial planning guideline 财政计划准则financial position 财政状况；财务状况；经济状况financial pressure 财务压力financial provision 财政拨款financial prudence 审慎理财financial requirement 财政需求；资金需要financial resources 财政资源Financial Resources Rules: Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》financial return 财政收益Financial Secretary 财政司司长Financial Secretary Incorporated 财政司法团Financial Secretary Incorporated Suspense Account 财政司法团暂记帐Financial Secretary's Office 财政司司长办公室financial service 金融服务；财经服务Financial Services Bureau 财经事务局〔政府总部〕financial services complex 金融服务综合大楼Financial Services Liaison Committee 金融事务联络委员会financial services sector 金融服务业financial sheet 财务报表financial situation 财务状况financial statement 财政报告；财务报表financial support agreement 财务支持协议Financial Times Index 《金融时报》指数Financial Times, The 《金融时报》financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资；提供资金；资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度；成色fine-tuning 精确调整；仔细修订fire insurance 火险fire risk 火险firm 商号；事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升；转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in, first out method 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭；第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司first participant 第一参与者First Quarter Economic Report 19XX 《一九ＸＸ年第一季经济报告》first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累；财政障碍；税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度；财政年度fisheries loan 渔业贷款Fit and Proper Criteria, The 《适当人选的准则》Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用；固定押记fixed concessionary rate 固定优惠率fixed cost 固定成本fixed cumulative dividend 固定累积股息fixed deposit account 定期存款账户fixed exchange rate 固定汇率fixed interest investment 定息投资fixed interest loan stock 固定利息贷款债券；定息贷款债券fixed interest rate securities 固定利率证券；定息证券fixed interest securities 固定利息证券；定息证券fixed parity 固定平价fixed rate bond 定息债券fixed rate certificate of deposit 定息存款证fixed rate liabilities 固定利率负债fixed rate mortgage 定息按揭fixed term deposit 定期存款fixed value 固定价值fixed-price lump-sum contract 固定总价合约fixed-price offer 固定价格要约flat market 市况呆滞；平市flat rate 划一收费率flat rate allowance 划一免税额；定额津贴flat rate charge 划一收费flexibility arrangement 弹性措施flexible exchange regime 弹性汇率制度floatation of shares 股票上市；股票挂牌买卖floating charge 浮动押记floating currency 汇率浮动的货币；浮动货币floating loss 浮动损失；浮动亏损floating profit 浮动利润floating rate 浮动利率；浮动汇率floating rate bond 浮息债券floating rate certificate of deposit 浮息存款证floating rate liabilities 浮动利率负债floating rate note 浮动利率票据；浮息票据floating rate regime 浮动汇率制度floor broker 出市经纪Floor Procedures Working Group 市场委员会工作组〔香港期货交易所有限公司〕floor ticket 交易所买卖单floor trader 出市代表；出市员floor trading system 大堂交易系统；场内交易系统flow chart 流程图fluctuating overdraft 不定数额透支fluctuation 波动folio of ledger 分类帐foolproof system 万全办法forced liquidation “斩仓”；强制清盘forecast figure 预测数字forecast period 预测期forecast return 预测报表forecast submission 呈报预测forecast trend growth rate 预测趋势增长率forecast year 预测年度foreclosure 止赎权foreclosure order 止赎令foreign bank 外地银行foreign bill 外地汇票foreign credit 海外信用证；海外信贷foreign currency 外币foreign currency assets 外币资产foreign currency deposit 外币存款foreign currency funding centre 外币融资中心foreign currency holding 外币持有量；外币储备foreign currency reserve 外汇储备foreign currency sovereign debt 外币国债foreign exchange 外汇foreign exchange agreement 外汇协议foreign exchange allocation 外汇分配Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会foreign exchange bought 买入外汇foreign exchange certificate 外汇兑换券；外汇券foreign exchange contract 外汇合约foreign exchange market 外汇市场；汇市foreign exchange quotation 外汇报价；外汇牌价foreign exchange reserve 外汇储备foreign exchange resources 外汇资源foreign exchange risk 外汇风险foreign exchange sold 卖出外汇foreign exchange turnover 外汇市场交投总额foreign investment 海外投资；外来投资foreign note 外地承付票foreign ownership 外资拥有权foreign partnership 外地合伙foreign remittance 国外汇款foreign stock exchange 外地证券交易所foreign tax 外地税款forex dealer 外汇交易商forex futures 外汇期货forex option 外汇期权forfeit 没收物品forfeiture 没收forfeiture of contribution 没收供款forfeiture of sum 没收款项forged signature 假冒的签名forgiveness of a debt 免偿债务formal contingent liabilities 正式或有负债Fortune Magazine 《财富杂志》forward assets purchase 远期资产购置forward contract rate 远期合约成交率forward exchange rate 远期汇率；期货外汇汇率forward exchange sold 卖出远期外汇forward foreign currency assets 远期外币资产forward foreign exchange contract 远期外汇合约forward forward deposit 远期有期存款forward purchase 期货购买forward rate 远期汇率；期汇率forward trading 期货交易；远期交易founding member 创办会员；创办会员国Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》fractional share 不足一股的股份fragile consumer sentiment 消费意欲薄弱Framework Agreement 《架构协议》〔营运基金〕franc area 法郎区franchise 专营权；特许权Frankfurt Stock Exchange 法兰克福证券交易所franking machine 印花盖印机fraudulent preference 欺诈优惠；欺诈性优先还款fraudulent trading 欺诈营商free enterprise system 自由企业制度free fiscal reserve 自由财政储备free market economy 自由市场经济free of particular average 平安险；单独海损不赔free of payment settlement 免付款交收free on board price 离岸价格；船上交货价free surplus 自由盈余；未指定用途的盈余freehold 不动产所有权；永久产权freely convertible 可自由兑换freely remittable 自由汇返freezing order 冻结令French Banking Commission 法国银行业监察委员会French Franc 法国法郎fringe benefit 附带利益fringe market 外围市场frozen provision 冻结款项frustrating effect 破坏性影响FTSE-100 Index 金融时报100 指数fuel duty 燃油税Fuji Bank Limited 富士银行Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司Fukuoka City Bank, Limited 福冈城市银行Fukuoka City Finance Limited 褔冈都市财务有限公司Fukuoka Finance International Limited 褔冈财务国际有限公司full consideration 十足代价full contracting party 正式缔约国；正式缔约成员full cost price 十足成本价full member 正式会员；正式成员full open market price 十足公开市价full price 十足价格full return of contribution 发还全部供款full valuable consideration 十足有值代价full year 全年full year cost 全年经费；全年费用fully deductible 可全数扣税fully paid-up capital 已缴足股款的股本fully paid-up share 已缴足股款的股份fully secured 有十足抵押functional analysis 用途分析；功能分析fund 基金；资金fund accounting basis 基金会计基准fund credited 记入基金fund expenditure 基金开支fund levy 基金征费fund management 基金管理fund of funds 综合基金fund on account sought 申请临时拨款fund revenue 基金收入fund warrant 基金支付令fundamental analysis 基本因素分析；基础分析funded debt 长期债款；长期借款funding 经费；资金funding cost 集资成本funding mismatch 资金错配funds employed 运用资金额funeral expenses 殡殓费further sum 额外款项future dividend 未来股息future earnings 未来入息future expenses 未来开支futures broker 期货经纪Futures Compensation Fund Committee 期货赔偿基金委员会〔证券及期货事务监察委员会〕futures contract 期货合约futures contract in interbank interest rate 银行同业拆息期货合约futures contract value 期货合约市值；期约市值futures crossing procedure 期货对盘程序futures dealer 期货交易商futures exchange company 期货交易所futures general clearing dealer 期货通用结算交易商futures individual clearing dealer 期货独立结算交易商futures introducing broker 期货介绍经纪futures market 期货市场futures non-clearing dealer 期货非结算交易商futures trading 期货交易futures trading adviser 期货交易顾问gain 收益；增益garnishee order 债权扣押令GE Capital Finance Ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人General Agreement on Tariffs and Trade 《关税及贸易总协议》〔《关贸总协议》〕General Agreement on Trade in Services 《服务贸易总协议》general apportionment 一般分摊General Arrangements to Borrow 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员General Consumer Price Index 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金General Household Survey 综合住户统计调查General Insurance Council 一般保险总会〔香港保险业联会〕general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation 全面重估应课差饷租值general revenue 一般收入；政府一般收入General Revenue Account 政府一般收入帐目General Revenue Account expenditure 政府一般收入帐目开支General Revenue Account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令Generale Belgian Bank (also known as Belgian Bank) 华比银行generalized system of preference 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券Gini Coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金Gold Identity Marks Registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的账面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易Government Economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券Government Lotteries Management Committee 政府奖券管理委员会government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产Government Regulations 《政府规例》Government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额gross domestic price capital formation 本地价格资本形成总额gross domestic product 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免Group of Seven 七大工业国Group of Seven leaders 七大工业国元首Group of Ten 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率Growth Enterprise Market Department 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金；担保基金Guarantee Law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书Guarantee Scheme 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人Guide for Directors of Listed Companies 《上市公司董事指引》Guide to Applicants 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》Guideline on Recognition of Interest 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA 条股份购回规定的指引》guiding exchange rate 指导性汇率Gulf Cooperation Council 海湾合作委员会Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司H & CB Finance (Hong Kong) Limited 住银金融有限公司H share H股Hachijuni Asia Limited 八十二亚洲有限公司Hachijuni Bank, Ltd. 八十二银行half-yearly economic report 半年经济报告Hang Seng 100 恒生100Hang Seng Bank Limited 恒生银行有限公司Hang Seng China Enterprises Index 恒生中国企业指数〔恒生国企指数〕Hang Seng China Enterprises Index Futures 恒生中国企业指数期货Hang Seng Commerce and Industry Sub-index Futures 恒生工商分类指数期货Hang Seng Consumer Price Index 恒生消费物价指数Hang Seng Credit Ltd. 恒生存款有限公司Hang Seng Economic Monthly 《恒生经济月报》Hang Seng Finance Limited 恒生财务有限公司Hang Seng Finance Sub-index Futures 恒生金融分类指数期货Hang Seng Index 恒生指数〔恒指〕Hang Seng Index constituent stock 恒生指数成分股Hang Seng Index Futures 恒生指数期货Hang Seng Index futures contract 恒生指数期货合约Hang Seng Index Futures market 恒生指数期货市场Hang Seng Index Options 恒生指数期权Hang Seng London Reference Index 恒生伦敦参考指数Hang Seng Midcap 50 Index 恒生50 中型股指数Hang Seng Midcap Index 恒生中型股指数Hang Seng Midcap Index constituent stock 恒生中型股指数成分股Hang Seng Properties Sub-index Futures 恒生地产分类指数期货Hang Seng Sub-index 恒生分类指数Hang Seng Sub-index Futures 恒生分类指数期货Hang Seng Utilities Sub-index Futures 恒生公用事业分类指数期货hard currency 硬货币；强势货币hawking of securities 兜售证券head 总目head of expenditure 开支总目health insurance 健康保险healthy financial position 财政稳健；财政健全healthy reserve 充裕储备金；充裕准备金heavy trading 交投畅旺hedged position margin 用作对冲的合约按金hedger 对冲者hedging 对冲；套戥；套期保值hedging portfolio 对冲组合hedging tool 套戥工具hedging transaction 对冲交易Helsinki Stock Exchange 赫尔辛基证券交易所Henderson International Finance Limited 恒基国际财务有限公司Heritage Foundation 美国传统基金会hidden reserve 隐藏储备high base of comparison 比较基数偏高"high buy low sell" strategy “高买低卖”策略high income economy 高收入经济体系high liquidity 高流动资金额high value-added 高增值highest tender 索价最高的投标；出价最高的投标highways vote 公路拨款hire-purchase agreement 租购协议；分期付款购物协议historical cost 实际成本；历史成本；原始成本HKFE Clearing Corporation Limited 香港期货交易结算有限公司hold a position 持仓hold in trust 以信托形式持有hold on the statutory trust 以法定信托形式持有holder 持有人holder in due course 当期持有人holding company 控股公司；母公司holding of shares 持有股份holding over of payment 暂缓缴纳holding over of provisional tax 暂缓缴纳暂缴税holdover 暂缓缴纳；延缓缴纳home banking 家居银行服务；家庭银行服务home loan interest deduction 居所贷款利息的扣除额Home Ownership Scheme Fund 居者有其屋计划基金home supervisor 所在国家的监管机构Hong Kong Annual Digest of Statistics 《香港统计年刊》Hong Kong Association of Accounting Technicians 香港专业会计员协会Hong Kong Association of Banks 香港银行公会Hong Kong Association of Financial Advisors 香港财务顾问学会Hong Kong Building and Loan Agency Ltd. 香港建屋贷款有限公司Hong Kong Capital Markets Association 香港资本市场公会Hong Kong Code of Conduct 《香港经营守则》Hong Kong Commodity Exchange Limited 香港商品交易所有限公司〔现称香港期货交易所有限公司〕Hong Kong Dollar 港元Hong Kong dollar balance 港元结存Hong Kong dollar balance feeding back into the financial sector's credit base 港元结存再流入金融界的信贷基础内Hong Kong dollar bond 港元债券Hong Kong dollar currency investment 港元货币投资项目Hong Kong dollar debt securities 港元债务证券Hong Kong dollar denominated multilateral agency debt instrument 多边代理机构港币债务票据Hong Kong dollar deposit base 港元存款基本额Hong Kong dollar exchange transaction 港元兑换交易Hong Kong dollar financial instrument 港元金融票据Hong Kong dollar interest rate futures 港元利率期货Hong Kong dollar loan-to-deposit ratio 港元贷款与存款的比率Hong Kong dollar notes market 港币现钞市场Hong Kong dollar offshore bond 海外港元债券Hong Kong dollar private sector debt issues 私营机构港元债务票据Hong Kong Economic and Trade Office 香港经济贸易办事处Hong Kong Economic Association 香港经济学会Hong Kong Economic Journal Monthly 《信报经济月刊》Hong Kong Economic Research Centre 香港经济研究中心Hong Kong Economic Trends 《香港经济趋势》Hong Kong Export Credit Insurance Corporation 香港出口信用保险局Hong Kong Federation of Insurers 香港保险业联会Hong Kong Federation of Stock Exchanges 香港证券交易所联会Hong Kong Financial Executives Institute 香港财经行政人员协会Hong Kong Foreign Bank Representatives Association 香港外资银行办事处协会Hong Kong Foreign Exchange and Deposit Brokers' Association 香港外汇及存款经纪同业协会Hong Kong Forex Association 香港外汇同业联会Hong Kong Franchise Association 香港特许经营协会Hong Kong Futures Exchange Limited 香港期货交易所有限公司〔期交所〕Hong Kong Futures Guarantee Corporation Limited 香港期货保证有限公司Hong Kong General Business Return 香港一般业务报表Hong Kong General Chamber of Commerce 香港总商会Hong Kong Government Account 香港政府帐目Hong Kong Government securities 香港政府证券Hong Kong in Figures 《香港统计数字一览》Hong Kong Index 香港指数Hong Kong Institute of Bankers 香港银行学会Hong Kong Institute of Company Secretaries 香港公司秘书公会Hong Kong Institute of Investment Analysts 香港投资分析员公会Hong Kong Interbank Bid Rate 香港银行同业拆入息率Hong Kong Interbank Clearing Limited 香港银行同业结算有限公司Hong Kong Interbank Offered Rate 香港银行同业拆出息率；香港银行同业拆息Hong Kong Interbank Rate 香港银行同业拆息率；香港银行同业拆息Hong Kong International Arbitration Centre 香港国际仲裁中心Hong Kong Investment Funds Association 香港投资基金公会〔基金公会〕Hong Kong Lotteries Board 香港奖券管理局Hong Kong Management Association 香港管理专业协会Hong Kong Monetary Authority 香港金融管理局〔金管局〕Hong Kong Monetary Institutions Association 香港金融业总会Hong Kong Monthly Digest of Statistics 《香港统计月刊》Hong Kong Mortgage Corporation Limited 香港按揭证券有限公司〔按揭公司〕Hong Kong Note Printing Limited 香港印钞有限公司Hong Kong Securities Clearing Company Limited 香港中央结算有限公司〔中央结算公司〕Hong Kong Securities Institute 香港证券学院Hong Kong Securities Professionals Alumni Association 香港证券业同学会Hong Kong Securities Professionals Association 香港证券学会Hong Kong Securities Training Sponsorship Foundation 香港证券业培训赞助基金Hong Kong Society of Accountants 香港会计师公会Hong Kong Special Administrative Region Government Land Fund 香港特别行政区政府土地基金〔土地基金〕Hong Kong Stock Exchange 香港证券交易所Hong Kong Stock Exchange All Ordinaries Index 香港所有普通股指数Hong Kong Stockbrokers Association 香港证券经纪业协会Hong Kong treasury bill 香港库券Hong Kong Unit Trust Association 香港单位信托基金公会Hong Kong Venture Capital Association Limited 香港创业投资协会有限公司Hongkong & Shanghai Banking Corporation Ltd. 香港上海丰银行有限公司Hongkong Chinese Bank, Limited 香港华人银行有限公司honorarium 酬金；车马费hot money 热钱；游资hotel accommodation tax 酒店房租税hotels sectorial index 酒店分类指数hotels sub-index 酒店分类指数household expenditure 住户开支Household Expenditure Survey 住户开支统计调查household income 家庭收入；住户收入household wealth 家庭财富Housing Capital Works Fund 房屋建设工程基金housing loan 房屋贷款HSBC Investment Bank Asia Ltd. 丰投资银行亚洲有限公司HIS Services Limited 恒指服务有限公司Hua Chiao Commercial Bank Limited 华侨商业银行Hua Nan Commercial Bank, Ltd. 华南商业银行股份有限公司Human Resources Department 人力资源部〔香港联合交易所有限公司〕Hung Kai Finance Company Limited 鸿基财务有限公司hypothecation 抵押；押货预支hypothecation certificate 抵押证明书IBA Credit Limited 港基国际财务有限公司IBU International Finance Limited IBU 国际财务有限公司idle fund 游资；闲置资金illegal consideration 违法代价illegal loan 不合法贷款immediate interest 直接及现有的利益immediate outlook for the economy 经济近期展望immediate parties 有直接关系的各方immigration-linked investment scheme 与移民有关的投资计划immovable property 不动产immunity 豁免权；免除责任implicit price deflator 内含平减物价指数implied indemnity 隐含弥偿import and export trade 进出口贸易import and export trade statistics 进出口贸易统计数字import demand 进口需求import deposit scheme 进口保证金计划import duty 进口税import price 进口价格import surcharge 进口附加税；进口附加费imported inflation 进口通胀；输入通胀imposition of tax 课税；征税imprest account 预垫备用金账户；定额备用金账户imprest cash 预垫备用现金；定额备用现金imprest fund 预垫备用金；定额备用金imprest warrant 预垫备用金令improper investment 不当投资imputed cost 推算成本；设算成本imputed price 估算价格in absolute cash terms 按绝对现金数值in absolute terms 按绝对价值计算in custody of firm 商号保管in debt 负债in denomination of… 以……为单位in money terms 按货币计算in net terms 按净额计算in nominal terms 按名义价值计算in real terms 按实值计算in relative terms 按相对价值计算in terms of value-added 按增值额计算in the money 正在赚钱；当时有利价；资金充裕in value terms 按价值计算inactive warrant 不活跃认股权证inchoate instrument 不完整的票据Inchroy Credit Corporation Limited 英利信用财务有限公司incidence of taxation 纳税负担incidental expenses 杂项开支incidental outlay 附带开支income 入息；收入；收益income after deductions 扣除后入息实额income and expenditure account 收支帐；收支结算表；收支表income approach 入息计算法income band 入息组别income chargeable to salaries tax 应课薪俸税的入息income collected in advance 预收收益income derived beneficially 所得并享有实益的入息income distribution 入息分配；收入分配；收益分配income from employment 受雇的收入income group 入息组别income level 入息水平income limit 入息限额income payment 收益付款income spectrum 入息组别income statement 入息表；收入表；收益表income tax 入息税；所得税income tax authority 入息税主管当局income threshold 入息限额incomplete return 未填妥的报税表inconvertible currency 不能自由兑换的货币。
常用财经英语词汇+例句
acknowledgement (n.) confirmation that something has arrived收条 [例] After you have received the mail, please return your acknowledgement by fax. [同义词] acceptance
accruals (n. pl) money owed which is due at a later date 增长额，利息
[例] The accruals you owe him will be due next week. achieve (v.) succeed in doing something完成
account executive (n.) an advertising executive who looks after a particular client（广告或服务业）业务经理
[例] Jack is the account executive of this advertising company.
[例] We will include the term of act of God in this insurance policy to against some uncertain factors. [同义词] force majeure actual (adj.) real实际的
[例] If motivation decreases, absenteeism is likely to increase.
absorb (v.) integrate a smaller item into a larger whole兼并、担负（费用）
经济与金融英语词汇大全
经济与金融英语词汇大全Abstract:本文旨在提供一份经济与金融英语词汇大全，旨在帮助读者扩展自己的金融英语词汇量，以更好地理解并应用于经济和金融领域。
本词汇大全涵盖了各个方面的经济与金融术语，并提供了简明的解释和示例，以确保读者能够准确有效地使用这些词汇。
1. 宏观经济学 (Macroeconomics)宏观经济学是研究整体经济的学科，涉及国民收入、就业、通货膨胀等方面的研究。
- Gross Domestic Product (GDP): 国内生产总值，衡量一国某一特定时期内所生产的所有最终产品和服务的市场价值。
- Unemployment Rate: 失业率，衡量劳动力中无工作而愿意就业的人的比例。
2. 微观经济学 (Microeconomics)微观经济学是研究个体经济单位（如家庭、公司）的学科，涉及供求、价格等方面的研究。
- Supply and Demand: 供求关系，在市场经济中决定产品和服务的价格和数量。
- Price Elasticity: 价格弹性，衡量供求关系对价格变化的敏感程度。
3. 财政学 (Public Finance)财政学是研究政府财政活动的学科，涉及税收、开支等方面的研究。
- Budget Deficit: 预算赤字，政府在一定时期内支出大于收入的情况。
- Taxation: 税收，政府向个人和企业征收的款项。
4. 国际贸易 (International Trade)国际贸易是国家之间商品和服务交流的过程，涉及进出口、贸易政策等方面的研究。
- Tariff: 关税，国家对进口商品征收的额外费用。
- Free Trade: 自由贸易，国家之间以最低限度或无限制地交换商品和服务。
5. 银行与金融机构 (Banking and Financial Institutions)银行与金融机构提供各种金融服务，如存款、贷款、投资等。
- Commercial Bank: 商业银行，从公众存款中募集资金，提供贷款和其他金融服务。
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财经相关英语词汇(F)财经相关英语词汇(F)财经相关英语词汇(F)fomc 公开市场委员会为美国联邦储备体系制定利率及信贷政策的机构ftse 金融时报股票交易所指数专门计算指数的公司。
虽然并非股票交易所的一部分，但股东包括伦敦股票交易所以及金融时报fx 外汇指外汇市场。
经纪行及银行利用相连的电子网络转换大部分国家的货币face value 面值债券工具上列明的本金额纸币或硬币上印明的价值facility 信贷额度、资金设施放款机构为企业提供的财务支援，协助解决资金需要fair value 公平价值被收购公司并入两家公司合并财务报表的所有资产负债的预计价值对于期货市场而言，公平价值是一份期货合约的均衡价格。
这相等于计入复利率后（以及股息损失，因为投资拥有期货合约，而非实际股份）在特定时期内的现货价值fairness opinion 公平意见由合资格分析员或顾问出具，就一项合并或收购项目向决策人提供项目主要细节及实质证明的意见书fed 联储局美国联邦储备体系的监管机构。
监理会的七名成员由总统委任，并须获得参议院的批准federal funds 联邦基金商业银行向美国地方联邦储备银行存入的资金，包括高于准备金要求的金额federal funds rate 联邦基金利率一家存托机构利用手上的资金向另一家存托机构借出隔夜贷款的利率federal open market committee (fomc) 公开市场委员会为美国联邦储备体系制定利率及信贷政策的机构federal reserve bank 联邦储备银行执行联邦储备体系政策的银行，包括控制货币供应及监管会员银行。
联邦储备银行共分为12家地区银行，总部设于波士顿、纽约、费城、科尔夫兰、圣露而斯、三藩士、烈治文、阿特兰大、芝加哥、明尼亚波利斯、肯萨斯城、达拉斯federal reserve board (frb) 联邦储备委员会美国联邦储备体系的监管机构。
监理会的七名成员由总统委任，并须获得参议院的批准federal reserve system (the fed) 联邦储备体系美国的中央银行，负责监管美国的货币及金融系统。
联邦储备体系的组成部分包括位于华盛顿的中央政府机构（监理会）以及位于美国主要城市的12家地区联邦储备银行fed model 联邦储备模型联邦储备局采用的模型，对长期国库券及股票市场回报的关系做出了假设fiduciary 受托人一名人士获法律授权为另一名人士持有资产。
受托人管理资产以另一名人士的利益，而不是本身的利益为前提final dividend 最终股息公司在年度股东大会公布的该一年最终股息。
这个金额是在完成所有财务报表后及董事了解公司的盈利能力及财务状况的情况下计算出来的final prospectus 公开说明书定稿列出新发行证券的价格、交割日期及其他对投资者重要的资料的法律文件finance 财务研究货币、银行、信贷、投资及资产管理的科学financial accounting 财务会计公司通过定期对外发表财务报表，向公众通报公司的财务状况及表现financial accounting standards board - (fasb) 财务会计标准委员会制定财务会计及报告标准的指定机构。
制定的标准控制财务报告的编制方法，并且获得美国证监会的承认financial asset 金融资产价值来自有合约性索偿权的资产，例如股票、债券及银行存款financial engineering 金融资产重整通过创新的设计或重整现有的金融工具创造新的、更好的金融产品financial intermediary 金融中介机构担任投资者与融资机构中间人的机构，也称为金融机构financial performance 财务表现公司在特定时期内通过日常运作产生新资源的能力financial planner 财务规划协助客户编制财务计划及协调不同财务活动的投资专业人员financial supermarket 金融超级市场向客户提供范围广泛服务的金融公司firm commitment 坚定承诺贷款公司承诺在特定时期内与特定实体签署贷款协议承诺承担所有库存风险及直接向发行人以向公众售股价格买入"first in, first out (fifo) 先进先出库存管理及估值方法，要点在于先出售最早买入的产品fiscal agent 财务代理承担无关联方财政责任的机构，例如银行或信托公司等fiscal policy 财政政策影响宏观经济环境的政府开支政策，通过管理税率、利率、政府开支，控制总体经济fiscal year 财务年度公司作为会计年度的任何12个月fixed annuity 固定年金保险合约，保险公司在合约有效期内向受保人支付固定金额，一般直到受保人过世。
盈利与本金都受到保险公司的保证fixed asset 固定资产一家企业拥有，用来赚取收入但预期不会消耗或转换成为现金的有形财产fixed-charge coverage ratio 固定费用偿付比率扣除利息及税项前盈利+固定费用（税前）除以固定费用+利率这个比率可用作评估公司应付固定融资开支，例如利息及租赁开支的能力fixed cost 固定成本不论公司活动出现任何变化仍然维持固定的成本fixed income security 固定收入证券提供定期定额收益，并会在到期时获偿付本金的投资fixed interest rate (mortgage) 固定利率（抵押）在贷款有效期内利率保持固定的贷款或抵押flight to quality 安全投资转移投资者将资金转移到最安全的投资项目，一般出现在金融市场存在不明朗因素的情况下flipper 迅速换手投资者在首次公开上市前买入股票，然后迅速在公开市场抛售，以快速获利的短线投资者float 公开流通股票由公众股东持有，在公开市场流通的股票总数。
计算方法为已发行股票总数- 有限制股票floater 无记名票据息票率随着市场环境变动的债券或其他形式的债务floating rate note (frn) 浮息票据利率可以变动的票据。
利率一般与一种货币市场指标挂钩，每6个月调整一次floor 最低额交易方双方接受的最低限额floor trader 出市代表、场内交易商在交易所场内专为自身客户执行交易的交易所成员flotation 发行、上市私有公司通过发行股票，并邀请公众购买股票而成为公开公司的过程flotation cost 发行成本发行新证券牵涉的成本follow-on offering 后续发行一家企业在首次公开上市后发行更多股票forbearance 暂缓行使（债权人权利）贷方或债权人暂缓债务人偿还贷款的责任，目的在于容许债务人偿还过期款项force majeure 不可抗力字面意思为撐按罅α繑，这项合约条款免除合约方因无可预见的事件而未能履行合约的责任forced conversion 强制转换指可转换证券的发行人行使买回权，强制投资者将证券转换成为预定数目的证券forecasting 预测分析历史及当时数据，以估计未来趋势的程序foreign bond 国外债券国外公司在本地市场发行的本地货币债券foreign currency effects 外币效应外币变动影响国外投资的幅度foreign direct investment (fdi) 外国直接投资一国的企业投资于其他国家的企业forex 外汇指外汇市场。
经纪行及银行利用相连的电子网络转换大部分国家的货币fortune 500 财富500 美国每年500家最大企业的名单，名单根据最近期收入数据编制forward contract 远期合约一种现金市场交易，将交付商品的日期延迟到签订合约后。
虽然商品在未来交付，但价格在最初交易日决定forward integration 前向整合纵向整合的一种，公司扩展业务，使之包含生产及直接分销生产的产品forward looking earnings 预见性盈利分析员在计算市盈率时采用的盈利预测，而不是当期盈利（较为常用）forward market 远期市场指远期合约的场外交易forward price 远期价格令远期合约对交易双方都无价值的预定价格forward rate 远期利率一种货币、商品或其他资产在未来特定时间交付所牵涉的成本forward rate agreement (fra) 远期利率协议一种远期合约，列明在未来特定生效日开始支付或收取的利率forward swap 远期掉期为满足投资者特殊投资期要求，而结合两项期限不同掉期的掉期协议free cash flow 自由现金流一家企业在支付持续商业活动及增长的开支后剩余的现金free cash flow for the firm (fcff) 企业自由现金流一家企业的营运收入减开支、税项及周转资金和投资的变动额free cash flow per share 每股自由现金流评估公司财务灵活性的指标。
计算方法为净利润+非现金开支-股息及资本开支，然后除以已发行股票总数fully valued 已充分反映实值股价能准确反映公司实力的股份fundamental analysis 基本面分析通过计算股票的内在价值评估其价值的方法。
基本面分析员研究的范围从总体经济和行业环境以至公司本身的财务状况及管理fund manager 基金经理负责投资共同基金旗下资产、执行其投资策略及处理日常投资组合交易的专业人员funded debt 长期债款、融资债务一年或以上后到期的长期债务funds from operations (ffo) 来自营运现金流房地产投资信托用来评估来自营运现金流的指标。
计算方法为折旧及摊销开支加盈利，有时也会以每股形式出现funds of funds 基金中的基金投资于其他共同基金的共同基金fungibility 可互换上市期权、期货合约及其他金融工具根据相同条款互换的可行性fungibles 可互换物品可互换的产品、证券或金融工具future rate agreement (fra) 期货利率协议一种远期合约，列明在未来特定生效日开始支付或收取的利率future value 未来价值资产或现金在未来特定日期的价值，相等于今天价值的特定总和。
计算未来价值的方法有两个：每年有单利息的资产：最初投资x (1+(利率*年数))每年有复利用手势进行交易财经相关英语词汇(F) 相关内容:。