财政词汇
财务英语词汇
财政英语词汇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 线上工程支出；经常预算支出above-the-line receipt 线上工程收入；经常预算收入ABSA Asia Limited 南非联合亚洲absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准那么数字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 亚洲商业财政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 不测保险Accident Insurance Association of Hong Kong 香港不测保险公会accident insurance scheme 不测保险方案accident year basis 不测年度基准accommodation 通融；贷款accommodation bill 通融单据；空头单据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财富陈述account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财政报表account title 帐户名称；会计科目accountant's report 会计师陈述Accountant's Report Rules 会计师陈述规那么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 会计根底accounting by Official Receiver 破产办理署署长呈交的帐目Accounting Circular 会计布告accounting class 会计类别accounting date 记帐日期；会计结算日期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 持久个案每年补助金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 周年报表规那么annual review of consumer prices 每年消费物价回忆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处事处按年统计查询拜访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 反通货膨胀办法anti-inflationary stance 反通货膨胀立场apparent deficit 外表赤字apparent financial solvency 外表偿债能力apparent partner 外表合伙人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 documents申请免除清盘人职务及消灭帐簿与文件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 可不雅增长appreciable increase 可不雅增长appreciable impact 显着影响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 补助拨款方法approved assets 核准资产bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺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 处置纸币的手续费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Bank of England 英伦银行Bank of Fukuoka Ltd. 福冈银行〔日本〕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；银行效劳费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 银行单据交换所；银行单据结算所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 银行业务谘询委员会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 Banking Development Division [Hong Kong Monetary Authority]一九八六年银行业〔行为守那么〕指引银行业拓展处〔香港金融办理局〕built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在不变因素；内在不变办法bulk buying 大宗采购；多量购置bulk transfer 大额股票转名bull 看好股市者；“好友〞；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管处事处buoy up 上升buoyant 活泼；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活泼bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业收入Business Manager [Companies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务方案business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记号码Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 便利商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs Committee [Hong Kong Futures Exchange Limited]中国事务委员会〔香港期货交易所〕Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕China Securities Regulatory Commission [CSRC] 中国证券监督办理委员会〔中国证监会〕China concept stock 中国概念股China & South Sea Bank Limited 中南银行China Construction Bank 中国建设银行China Development Division [Stock Exchange of Hong Kong Limited]中国开展科〔香港联合交易所〕China Economic News 中国经济新闻China State Bank Limited 国华商业银行China Trust Commercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking Companies 华资接受存款公司公会Chinese Bankers Club, Hong Kong 香港银行华员会Chinese Banks' Association 香港华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chiyu Banking Corporation Limited 集友银行Chiyu Finance Company Limited 集友财政Cho Hung Finance Limited 朝兴金融Chubu Securities Finance Company 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance Company Limited 中南财政Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited 中信嘉华银行Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财政〔香港〕Citicorp International Limited 万国宝通国际Clearing Rules [SEHK Options Clearing House Limited]结算规那么〔联交所期权结算所〕Clerk to Finance Committee [Legislative Council] 财政委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid 帮助那么例Code of Banking Practice 银行营运守那么Code of Best Practice [Stock Exchange of Hong Kong Limited]最正确应用守那么〔香港联合交易所〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 操守准那么规例〔香港联合交易所〕；操守准那么〔香港期货交易所〕Clearing House of the Hong Kong Association of Banks 香港银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储藏基金choses in action 无形动产；据法权产chronological book 序时帐簿civil debt 民事债项claim 申索；索偿；债权claim equalization fund 申索平衡基金claim for refund of property tax 申请发还物业税claim of debt 债权申索claim on bank 对银行的债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财富类别claw-back 递减率clearance cost 清拆成本clearing 结算；单据交换；清算clearing account 结算帐户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交换支票clearing house 结算所；单据交换所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统clearing member 结算会员Clearing Members' Fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格不变close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算帐户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 裁缝税club deposit 零存整付存款以下词汇来源：北京天合宇翻译中心文章系统第一章香港银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代办署理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 鼎新underwriting 包销merge 合并portfolio 资产组合unit trust 单元投资信托arbitrage 套汇capital adequacy ratio 成本充沛率derivative 金融衍生东西maturity 到期日deregulation 放松管制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding company 控股公司privileges 特权第二章货币、银行与经济legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined 狭义定义的broadly-defined 广义定义的required reserve 法定筹办金excess reserve 超额筹办金monetary base 货币｛畅通｝根底open market operations 公开市场操作auction 拍卖non-intervention 不干预主义net balance 净差｛余｝额advance 贷款retained earnings 留存收益第三章香港银行业监管-成本充沛率、流动性比率和对银行业务的限制risk-weighted assets 风险加权资产off-balance sheet items 表外业务工程collateral 典质claims 债权denominate 面值residual maturity 残剩期限mortgage 住房典质arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 不测开支repurchase agreement 回购协议recourse 追索权irrevocable 不成裁撤rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场开展debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸IBA Credit Limited 港基国际财政IBU International Finance Limited IBU国际财政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 与移民有关的投资方案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 进口包管金方案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 预垫备用金帐户；定额备用金帐户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 不妥投资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……为单元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 不活泼认股权证Inchoate instrument 不完整的单据Inchroy Credit Corporation Limited 英利信用财政Incidence of taxation 纳税承担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 出入帐；出入结算表；出入表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 入息程度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 不克不及自由兑换的货币Incorporated accountant 注册会计师Incorporated company 法团公司；具法团地位的公司Incorporated public officer 公职人员法团Incorporation 注册成立Incorrect return 内容不确实的报税表；填报不确的报税表Incremental value 增值；递增价值Incumbrance 产权承担Incumbrancer 产权承担持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿包管Indemnity clause 弥偿损掉条款Indent 委托采购单；代购订单Indenture 双联契约Independent audit 独立审计Index bond 指数债券Index futures 指数期货；期指Index futures contract 指数期货合约Index of average land values 平均地盘价值指数Index of Company Names 公司名称索引Index of industrial production 工业出产指数Index warrant 指数认股权证Indexation 指数化；指数调整法Index-linked benefit 与指数相连的利益Indian Overseas Bank 印度海外银行Indicator of inflation 通货膨胀指针；通胀指针Indirect controller 间接控权人Indirect cost 间接成本Indirect duty 间接税Indirect tax 间接税Individual claim 个别申索Individual clearing member 个人结算会员Individual concern 单独经营商号Individual consumption 个人消费Individual investment adviser 个人投资参谋Individual member [Stock Exchange of Hong Kong Limited]个人会员〔香港联合交易所〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲Industrial and Commercial Bank of China 中国工商银行Industrial and Commercial International Capital Limited 工商国际金融Industrial Bank of Japan, Limited 日本兴业银行Industrial building allowance 工业楼宇免税额Industrials sectorial index 工业分类指数Inflation 通货膨胀；通胀Inflation accounting 通货膨胀会计Inflation rate 通货膨胀率；通胀率Inflationary implication 通胀影响Inflationary pressure 通胀压力Inflationary spiral 螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀Inflation-related adjustment 按照通胀而作出的调整Inflator 通货膨胀指数；增加指数Inflow and outflow of balance of payments 国际出入差额的变更Inflow of capital 成本流入；资金流入。
财务英语词汇
Dls. ; Dol(s); Doll(s) dollars 元
DM Deutsche Mark; D-mark; Deutschmark; 德国马克
DMCs developing member countries 发展中国家
C.I.F 到岸价格
C/O cost order 现金汇票
C/o cash of carried over 转交
c.o.d cash on delivery 货到付款
Com coummerical 商业;佣金
Cont contract 合同
Cr credit;creditor 货方
ass. assessment 估征、征税
assimt. assignment 转让、让与
ATC average total cost 平均总成本
ATM at the money 仅付成本钱
ATM Automatic Teller Machine 自动取款机（柜员机）
dish'd; dishd dishonored 不名誉、拒付
D. I. T double income-tax(relief) 双重所得税（免征）
div.; divd dividend 红利、股息
D-J Dow Jones & Co. 美国道—琼斯公司
DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数
Cert certifieate 说明书
C./F carrige forward 转下页
Cge carriage 运费
C.H custom house 海关
财务专业英语词汇翻译
财务专业英语词汇翻译现在随着英语的普及，越来越多的专业词汇需要被大家知道、学习，文章中介绍了关于财务专业英语词汇，供大家学习。
proceeds from borrowings 举债所得款项proceeds of bills 库券收益proceeds of forfeit 出售没收物品所得收入proceeds of sale 售卖得益;销售收入pro-competition 鼓励竞争pro-competition policy 鼓励竞争的政策procuration fee 借款代理费procuration signature 代理签名producer 生产商product price index [PPI] 生产物价指数production approach 生产计算法production cost 生产成本production expenses 生产开支;生产费用production-based gross domestic product estimate 以生产为计算基础的本地生产总值估计数字productive capacity 生产能力productivity 生产力;生产率professional accountant 专业会计师professional charges 专业收费Professional Course for Equity Options Practitioners 股票期权从业员专业课程professional indemnity insurance 专业弥偿保险professional reinsurer 专业再保险人professional valuation 专家估值profit 利润;盈利;溢利profit and loss account 损益帐;损益表profit and loss appropriation account 损益分配帐profit and loss of previous period 前期损益profit and loss of previous year 上年损益profit and loss on exchange 汇兑损益profit and loss on securities 证券损益profit and loss statement 损益表profit arising in or derived from Hong Kong 于香港产生或得自香港的利润profit forecast 利润预测;盈利预测profit margin 利润率;利润幅度profit maximization 获取最大利润;最高利润点profit record 盈利记录profit sharing 盈利摊分profit taking 获利回吐;见利抛售profitability 盈利能力profiteer 投机商人;奸商profiteering 牟取暴利;投机倒把profit--loss sharing ratio 盈亏分配比率profits tax 利得税profits tax assessment 利得税评税profits tax return 利得税报税表profit-sharing bonus 红利奖金program trading 程序买卖Programme Management System 纲领管理制度programme of deregulation [interest rate] 撤销利率限制计划Programme of Economic Surveys 经济统计调查计划progressive rate 累进税率progressive tax band 累进税阶project cost 工程项目费用project estimates 计划预算;工程项目预算;工程计划预算project financing 项目融资project-by-project approach 逐项计划处理方法projected income 预计收入projected revenue 预计收入projection 推算;预测;预计project-linked borrowing 与指定计划有关的借款promise to pay 付款承诺promissory note [P/N] 承付票;本票;期票prompt collection of money 迅速收款prompt date 交割日proof of debt 债权证明;债权证明表proof of title 业权证明proper account 妥善帐目proper books of account 妥善帐簿proper disbursement 正当垫付费用properties sectorial index 地产分类指数properties sub-index 地产分类指数property 财产;物业;产权property assessable to tax 应课税的物业property derived from the deceased 得自死者的财产property gains tax 物业增值税property investment arrangement 财产投资安排property lending 物业贷款property liable to estate duty 须缴纳遗产税的财产property market 物业市场;地产市场property market rental index 物业市场租金指数property passing on a death 死者去世时转移的财产property portfolio 房地产投资组合property situated outside Hong Kong 在香港以外地方的财产property tax 物业税property tax assessment 物业税评税Property Tax Demand Note 物业税缴税通知书property tax return 物业税报税表property taxpayer 缴纳物业税的人士property-linked benefit 与财产相连的利益proportional treaty 比例协约proportional treaty reinsurance 比例协约再保险proportionate reduction of property tax 按比例减征物业税Proposal for Alteration of Valuation List 修改估价册建议书proposal form 投保表格proposed estimates 建议预算proprietary insurance corporation 营利保险法团proprietor 东主proprietorship 独资企业;东主所有权prospective buyer 有意购买者;准买家prospective liabilities 预期负债prospective planholder 有意参与投资计划的人士Protection of Wages on Insolvency Fund 破产欠薪保障基金Protection of Wages on Insolvency Fund Board 破产欠薪保障基金委员会protective trust 保护信托protest of bills 汇票的拒付证明provable debt 可证债项;可证债权provident benefit 公积金福利provident fund 公积金provident fund scheme 公积金计划provision 拨款;预留款项;备付款项;准备金provision for diminution in value 减值准备provision for taxation 备付税项provision on account 临时拨款额provisional administrator 临时管理人provisional agreement for sale and purchase 临时买卖协议Provisional Certificate of Receipt of Estate Duty 遗产税收讫临时证明书provisional damages 临时损害赔偿provisional estimate 临时估计数字provisional estimate of gross domestic product 本地生产总值临时估计数字provisional letter of allotment 暂定配股通知书provisional limit 暂定限额provisional liquidator 临时清盘人;暂委清盘人provisional profits tax 暂缴利得税provisional property tax 暂缴物业税provisional salaries tax 暂缴薪俸税provisional tax 暂缴税provisional tax instalment system 暂缴税分期缴付制度Provisional Urban Council rates 临时市政局差饷provisionally acceptable levels [PALs] 暂定上限provisionally acceptable levels of expenditure 暂定预算开支上限provisioning policy 坏帐准备政策proxy 代表;委托书prudential supervision system 审慎监管制度public account 政府帐目public accountant [PA] 注册核数师Public Accounts Committee of the Legislative Council 立法会政府帐目委员会public auction 公开拍卖public body 公共机构public company 公众公司public consumption expenditure 公众消费开支public corporation 上市公司;公营公司public debt 政府债务;公债public debt repayment 偿还政府债务public deposit 政府存款public examination 公开研讯public expenditure 公共开支public finance 公共财政public float 公众持股量public float requirement 公众持股量规则public fund 公帑;公共基金public interest 公众利益public investment expenditure 公共投资开支public limited company 公共有限公司;公众有限公司;上市有限公司public listed company 公众上市公司public money 公帑public offer 公开发售public officer 公职人员public policy 政府政策;公共政策public revenue 政府收入;公共收入Public Search Division [Companies Registry] 公众查册部〔公司注册处〕Public Search Hall [Companies Registry] 公众查册大堂〔公司注册处〕public sector 公营部门public sector entity in Hong Kong 香港公营单位public sector expenditure 公营部门开支public sector expenditure on buildings and constructions 公营部门的建造开支public sector expenditure on consolidated account 综合帐目内的公营部门开支public subscription 公开发售;公开认购public tender 公开招标public trustee 公共受托人public utility 公用事业;公用事业设施public utility company 公用事业公司public utility tariff 公用事业的收费public utility-type undertaking 公用事业式企业Public Works Management System 工务工程管理系统public works non-recurrent expenditure 公共工程非经常开支public works recurrent expenditure 公共工程经常开支Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council] 工务小组委员会〔立法会财务委员会〕Public Works Tender Board 工务投标委员会published price 公布价格punitive tax 惩罚性税项purchase and sale statement 日结单对帐表;买卖报告purchase consideration 买入价格;购买代价purchase money 买款purchase price 买价purchase tax 购物税purchaser 承购人;购买人;买家purchasing and inventory control 购货与存货管制purchasing pattern 购买模式;采购模式purchasing power 购买力purchasing power parity 购买力平价pure reinsurer 纯再保险人put option 认沽期权;看跌期权put warrant 认沽认股权证pyramid selling 层压式推销法以上便是关于“财务专业英语词汇精选”的具体内容。
财政学词汇表2012
财政学术语表A barrier to entry 进入壁垒Ability-to-pay Principle 支付能力原则acquisition 收购actual incidence 实际归宿actuarial basis （会计学，现金发生制）Ad valorem 从价税Adam Smith 亚当斯密add-on minimum tax 附加的最低限度所得税Adjusted Gross Income 调整后的总所得Administrative costs 管理成本administrative simplicity 管理简便adverse selection 逆向选择AFDC: aid to family with dependent children 对抚养儿童家庭的补助Aid to Families with Dependent Children(AFDC) 未成年子女家庭援助项目alternative minimum tax 替代的最低限度所得税announcement effect 宣布效应annuity 年金支付antipoverty program 反贫困项目antitrust laws 反垄断法applied research 应用研究Appropriate 专项拨款assignment of property right 产权界定Asymmetric information 非对称信息asymmetries of information and enforcement costs 信息不对称与执行成本Average Tax Rate 平均税率Balanced budget amendment 平衡预算修正案balanced budget tax incidence analysis 平衡预算的税收归宿分析1bankruptcy laws 破产法Barberger triangle 哈伯格三角形Base broadening 税基扩展based research 基础研究behavioral effect of taxation 税收的行为效应Benefit Principle 利益原则benefit tax 收益税birth certificate 出生证block grants 一揽子补助Break even 收支平衡BTU tax 能源消费税budget constraint 预算约束线Built-in stabilizer 内在稳定器bundling （将住院期间与出院后的成本）捆绑（核算）Bureaucracy 官僚主义capital gains 资本增益capitalization 资本化capitalize，capitalization 资本化capitation fees 按人头收费Carbon tax 污染气体排放税Cash welfare program 现金福利项目cash-basis market transaction 基于现金的市场交易原则Casualty losses 意外损失Categorical programs 定向项目Charles Dickens 查尔斯狄更斯Charter School 特许办学CHIP: children’s health insurance program 儿童健康保险方案Civil servant/public servant 公务员Clarke tax 克拉克税Coase theorem 科斯定理2Collective choice 集体选择Collective decision-making 集体决策commission 佣金common land problem 公共土地问题common resource problem 公共资源问题Community 社区compensated demand curve 补偿需求曲线compensation principle 补偿原则complementary markets 互补性市场Complements 互补品comprehensive uniform sales tax 统一综合销售税Comptroller of the Currency （财政部，通货审计局）Consumer sovereignty 消费者主权consumer surplus 消费者剩余Consumption tax 消费税Contracting Out 对外承包（办学）copyright 著作权；版权corporate income tax 公司所得税Corporation 公司Corporation income tax 公司所得税corrective tax 纠偏税corrective taxes 纠偏性税收cost overruns 成本失控cost shifting 成本转移cost-plus contracts 成本加成合同cost-sharing contracts 成本分担合同（成本共担合同）critical threshold 最低收入标准Cross-subsidy 交叉补贴Crowding out 挤出Customs duty 关税3Dalton-Atkinson measure 戴尔顿-阿特金森法dead weight 死荷重deadweight loss 死荷重损失Decentralization 分权deductible （保险公司不承担支付责任的）免付额Deductions 扣除项目defense conversion 防务调整Department of Defense 国防部Department of Health and Human Service 卫生与公众服务部Deregulation 放松管制deterrence 威慑因素diagnostically related groups 按诊断收费制differential tax incidence analysis 差异税收归宿分析differential taxation 选择性税收Diminishing marginal utility 递减的边际效用（边际效用递减律）direct regulation 直接管制Direct Tax 直接税Discretionary programs 自由支配项目distortionary taxes 扭曲性税收dividend 公司红利dual-use technologies 军民两用技术Earned income tax credit 劳动收入税收抵减earned income tax credit 劳动所得税收宽减economic efficiency 经济效率Economic man 经济人economic model 经济模型Economic Tax Base 经济税基Edgeworth-Bowley box 贝弗里奇-鲍利箱Education Bureaucracy 教育官僚机构Education outcome 教育结果4Effect rate of tax 有效税率Efficiency Loss Ratio，ELR 效率损失率elasticity of demand 需求的价格弹性elasticity of supply 供给的价格弹性elasticity optimists 弹性乐观主义者elasticity pessimists 弹性悲观主义者Elementary & Secondary Education 中等教育和初等教育Eligibity requirements 资格条件要求Enrollment Rate 入学率Entitlement programs 法定项目Environmental Protection Agency 环境保护局equity-based adjustment 基于公平的调整原则Estate tax 遗产税ethic 道德规范、伦理Exceed tax burden 超额税负担excess burden 超额负担Excess Burden of Tax 超额税负担exchange efficiency 交换效率Excise taxes 消费税excise taxes 消费税Exclusive Consumption 排他性消费Exclusive Consumption 排他性消费exclusive consumption 排他性消费Exemptions 个人免税额existence values 生存价值External Diseconomy 外部非经济External Economy 外部经济externalities 外在性externalities 外在性Externality 外部性5Externality 外部性fairness 公平feasibility curve 可行性曲线feasibility curve 可行性曲线Federal Aviation Administration 联邦航空管理局Federal Communications Commission 联邦通讯委员会Federal Highway Administration 联邦公路管理局Federal Reserve Board 联邦储备局（系统）Federal Trade Commission 联邦贸易委员会Federal Trade Commission(FTC) 联邦贸易委员会fee-for-service （一次一付的）医疗费financial effect of taxation 税收的财务效应fines and taxes 罚款与税收First Canon of Taxation 税收第一准则Fiscal deficit 财政赤字fiscal federalism 财政联邦主义fiscal strains 财政紧张fixed-fee contract 固定费用合同Flat-rate tax 均一税率flat-rate tax 均一率税收flexibility 灵活性flypaper effect 粘蝇纸效应Food stamps 食品券force majeure，act of God 不可抗力Ford Foundation 福特基金会for-profit 盈利性的Free Rider 免费搭车者Free Rider 免费搭车者free rider 免费搭车者Full Employment Act of 1946 1946年充分就业法案6full funded system 完全筹款制度Fundamental theorems of welfare economics 福利经济学基本法则General equilibrium approach 一般均衡分析general equilibrium effects 一般均衡效应General Motor 通用汽车公司general revenue－sharing 一般收入分享gift tax 赠予税Gini- coefficient 基尼系数Government corporation 政府公司Government entity 政府实体government failures 政府失灵Government intervention 政府干预government-sponsored enterprises(GSEs) 政府企业grant-in-aid 财政补贴Great Depression 大危机（大萧条）Gross Income 总所得Haig-Simons Definition 海格－西蒙斯定义health maintenance organization 健康维持组织hedge against 套期保值Higher Education 高等教育Horizontal Equity 横向公平Human capital 人力资本imperfect information 不完全信息imperfect information 不完全信息状态Implicit Subsidy 隐性补贴impossibility theorem 一般不可能性定理impure public goods 非纯公共物品impure public goods 非纯公共物品In –kind benefits 实物收益incentive-based adjustment 基于激励的调整原则7incidence of government expenditure 政府开支归宿income effect 收入效应income effect 收入效应Income Effect 收入效应Income Effect 收入效应income effects 收入效应Income shifting 收入转移income tax 所得税incomplete markets 不完全市场Increasing returns to scale 规模收益递增Incremental Research and Experimentation tax credit 增值性研究与试验费的税收宽减independence of irrelevant alternatives 免于无关选择的影响independence of irrelevant alternatives 免于无关选择影响Indexing 指数化indifference curve 无差异曲线Indirect Tax 间接税Individualistic 个人主义的Industrial policies 产业政策inflation 通货膨胀information failure 信息失灵in-kind benefits 实物津贴innovation 创新input regulation 投入管制Insurance premiums 保险收益insurance salespeople 保险推销人员intellectual property rights 知识产权intellectual property rights 知识产权interest 利息interest group 利益集团Internal Revenue Service(IRS) 国内税收总署8internalizing externalities 内在化外在性international public goods 国际性公共产品Interpersonal utility comparisons 个人间效用比较intertemporal distribution effects 代际分配效应invisible hand 看不见的手IRA 个人退休金账户Iso Output Line，IOL 等产出线Iso Revenue Line 等收入线isocost line 等成本线isoquants 等产出线Itemized deduction 分项扣除Iv Rem Tax 物税John Maynard Keynes 约翰梅纳德凯恩斯John Stuart Mill 约翰斯图加特米勒Karl Marx 卡尔马克思Kickback 佣金，回扣Laffer Curve 拉弗曲线Laissez faire 放任自由leftover curve 剩余曲线leftover curve 剩余曲线legal structure 司法结构Legislated rate of tax 法定税率libertarianism 自由主义Lindahl Equilibrium 林达尔均衡Lindahl Equilibrium 林达尔均衡Line item veto 分项否决权loan guarantees 贷款担保local public goods 地方性公共产品locked-in effect 锁住效应Loopholes 漏洞9Lorenz curve 洛伦茨曲线Low –income home energy assistance program 低收入家庭能源补助方案low-interest loan 低息贷款lump-sum taxes 一次性总付税luxury tax 奢侈品税made-to-order 制定的；定做的malpractice suits 因医疗失当引起的诉讼managed care 管理式医疗marginal analysis 边际分析marginal deadweight loss 边际死荷重损失marginal economic rate of transformation 边际经济转换率marginal economic rate of transformation 边际经济转换率Marginal efficiency loss ratio 边际税收效率损失率marginal incentive effect 边际刺激效应marginal physical rate of transformation 边际实物转换率marginal physical rate of transformation 边际实物转换率marginal rate of substitution 边际替代率marginal rate of technical substitution 边际技术替代率marginal rate of transformation 边际转换率marginal social cost 边际社会成本曲线Marginal Tax Rate 边际税率marginal tax revenue 边际税收收入market failure 市场失灵market failures 市场失灵marketable permits，tradable permits 可交易的排污许可market-based solution 基于市场规则的处理方式marriage penalty 结婚惩罚marriage tax 婚姻税matching grants 配套补助Matching programs 配比项目，配套项目10Means tested 依贫困程度安排的福利项目Medicaid （面向穷人和残疾人的）公共医疗补助制Medicaid 公共援助项目之一，对穷人和伤残者提供的医疗补贴medical savings accounts 医疗储蓄账户Medicare （面向老年人的）医疗保险medicare 老年人医疗保险medicare 社会保障项目之一，对老年人实施的医疗保险medigap 附加保险Mercantilism 重商主义mercantilism 重商主义mergers 兼并merit goods 有益产品Milton Frideman 米尔顿弗理德曼minimum tax 最低限度税收mix economy 混合经济modified pay-as-you-go basis 修正的现收现付制monopolistic competition 垄断竞争monopoly 垄断moral hazard 道德风险moral hazard 道德风险multi-peak preference 多峰型偏好multi-peak preference 多峰型偏好Nassau Senior 纳骚西尼尔National Aeronautics and Space Administration 国家航空航天管理局National Institute of Health 国家卫生研究所National Labor Relation Board 全国劳工关系委员会national public goods 全国性公共产品National Science Foundation 国家科学基金会nationalization 国有化natural monopoly 自然垄断11Natural monopoly 自然垄断Negative income tax 负所得税negative income tax 负所得税Neutral Tax 中性税收Niskanen Model 尼斯卡宁模型Niskanen Model 尼斯卡宁模型nondictatorial choice 非独裁选择nondictatorial choice 非独裁选择nondistortionary taxes 非扭曲性税收Non-economic Tax Base 非经济税基Non-exclusive Consumption 非排他性消费Non-exclusive Consumption 非排他性消费non-exclusive consumption 非排他性消费nonlinear tax schedule 非线性税率表nonmatching categorical grants 非配套专项补助nonprofit organizations 非盈利组织Non-rival Consumption 非竞争性消费Non-rival Consumption 非竞争性消费non-rival consumption 非竞争性消费nontax receipts 非税收入normative approach 规范法normative economics 规范经济学not-for-profit 非盈利组织Occupational Safety and Health Administration 职业安全与健康管理局Offshore oil and gas 近海石油与天然气off-the-shelf 现成的；非制定的Old-Age, Survivors, and Disability Insurance Program (OASDI) 对老年、遗属伤残者保险项目oligopoly 寡头垄断optimal taxation 最优税制12ordinary demand curve 普通需求曲线organizational effect of taxation 税收的组织效应Output Efficiency Curve 有效产出曲线overproduction 过度生产Pareto efficient 帕雷托有效Pareto efficient tax system 帕累托效率税收体制Pareto improvement 帕雷托改善Pareto optimal 帕雷托最优Partial equilibrium approach 局部均衡分析patent 专利；专利权Patents 专利paternalism 家长主义Payable Tax 应纳税额pay-as-you-go basis 现收现付制payroll tax 工薪税Payroll tax 工薪税payroll tax 工薪税payroll taxes 工薪税peace dividend （当国防经费减少时可取得的）和平红利pension payment 年金支付perfect competition 充分竞争Performance Standard 绩效标准Performance-based organization 绩效组织performance-based regulation 绩效管制Personal income tax 个人所得税Personal Tax 对人税Pigouvian taxes 庀古税political responsibility 政治责任性pollution permits 排污许可证positive approach 实证法13positive economics 实证经济学Potential entry 潜在进入poverty gap 贫困差距poverty index 贫困指数Poverty rate 贫困率preference revelation 偏好显示preference revelation 偏好显示preferred provider 优先服务提供者premium 保险费Prepaid Tax，PT 预付税款Price elastic 价格弹性price setter 价格制定者price taker 价格接受者Principal-agent problem 委托-代理问题Prison’s dilemma囚犯困境prison’s dilemma囚犯难题Private Goods 私人产品private goods 私人物品private goods 私人物品privatization 私有化Privatization 私有化Procurement 政府采购product liability laws 产品责任法product mix efficiency 产品混合效率production efficiency 生产效率production possibilities curve ，frontier 生产可能性曲线、边界production possibilities schedule 生产可能性安排（清单）progressive 累进的Progressive Tax 累进税property right 财产权、14Property tax 财产税property tax 财产税proportional income tax 比例制所得税Proportional Tax 比例税proportional taxation 比例税proportional taxation 比例税Public assistance 公共援助public assistance programs 公共援助项目Public Goods 公共产品public goods 公共物品public goods 公共物品Public interests 公利public policy 公共政策public risk 公共风险public school 公立学校publicly provided private goods 私人物品政府提供publicly provided private goods 政府提供的私人物品pure private goods 纯私人物品pure public goods 纯公共物品pure public goods 纯公共物品queuing 排队Ramsey taxes 拉姆塞税rationality 理性rationing devices 配给工具rationing system，rationing devices 配给工具或手段Rawlsianism 罗尔斯主义redistribution of income 收入再分配regressive 累退的Regressive Tax 累退税Regulation 规制15rent control 租金控制capitalized 资本化partially capitalized 部分资本化infra-marginal 边缘以内unitary tax system 单一税收体系urban blight 城市衰败pension schemes 退休金安排the capitalization hypothesis 资本化假设tax competition 税收竞争tax breaks 税收优惠marginal individual 边际个人multi-jurisdictional taxation 多重管辖税收Ricardian equivalence 李嘉图等价定理Richard Musgrave 理查德马斯格雷夫Rigidity 刚性risk 风险Risk aversion 风险厌恶Rival Consumption 竞争性消费Rival Consumption 竞争性消费rival consumption 竞争性消费Robert Nozick 罗伯特诺齐克Robert Owen 罗伯特欧文Rockefeller Foundation 洛克菲勒基金会rules of the game 游戏规则Safety net 安全网Sales tax 销售税（或商品税或货物税）sales tax 销售税School District 学区School V oucher 入学优惠券Screening 筛选16SDI(Strategic Defense Initiative) 战略性防御计划second strike capability 二次进攻能力Securities and Exchange Commission 证券交易委员会Self-interests 自利shift 转移shift backward 前后转移（前后转嫁）shift forward 前向转移（前向转嫁）simple progressive income tax 简化累进所得税single payer system 单一付款者的制度single-peak preference 单峰型偏好single-peak preference 单峰型偏好Sismondi 西斯蒙第social choice 社会选择Social indifference curve 社会无差异曲线social innovation 社会创新Social insurance 社会保险social preference point 社会偏好点social risk 社会风险social security 社会保障social security 社会保险social security tax 社会保险税social security trust fund 社会保障信托基金social welfare function 社会福利函数Soft budget constraint 软预算约束special trust fund 专门信托基金账户specific egalitarianism 特殊的平均主义specific egalitarianism 特殊的平均主义Spillover 溢出spin-off 副产品SSI: supplemental security income 补充性保障收入17Standard deduction 标准扣除Student Loan 学生贷款student loan 学生贷款Subsidy 补贴subsidy terms 补贴条件substitute effect 替代效应substitution effect 替代效应Substitution Effect 替代效应Substitution Effect 替代效应substitution effects 替代效应Sunk costs 沉淀成本Supplemental Security Income(SSI) 补充保险收入TANF: temporary assistance to needy family 困难家庭的临时补助tax arbitrage 税收套利Tax arbitrage 税收套利Tax avoidance 避税Tax Base 税基Tax burden 税负担Tax credit 税收抵免tax credit 税收宽减Tax Credits 纳税抵免项目Tax Deductible 税收扣除tax deduction 税收扣除Tax deduction 税收扣减tax distortion 税收扭曲Tax evasion 逃税、漏税tax expenditure 税式支出tax expenditures 税收支出tax expenditures 税收支出（税收优惠造成的政府财政收入减少）tax incidence 税收归宿18Tax liability 税收负债Tax Philosophy 税收哲学tax price 税收价格tax price 税收价格Tax Rates 税率Tax Schedules 税率表Tax shelters 减免所得税的合法手段tax subsidies 税收补助Taxable Income 应税所得Taxation 税收Temporary Assistance to Needy Families(TANF) 困难家庭临时援助项目Tennessee’s V alley Authority田纳西流域管理局The Amount Refundable to Tax-payer 退税款额The Amount Tax-payer Owe 补交税款The Disadvantaged 弱势群体/贫困者the impossibility theorem 一般不可能性定理the legal system 法律制度the rule of majority voting 多数赞同票规则the rule of majority voting 多数赞同票规则the tragedy of common land 公地悲剧The Wealth of Nations （亚当斯密著）《国富论》third-party payment 第三者支付Threshold test 门槛测试Tiebout hypothesis 蒂博特假说time lags 时滞Total Tax，TT 总纳税款额Trade-off between efficiency and equity 效率-平等的交替换位trade-off 交替换位trade-off across measure 交替换位与计量方法交互使用tragedy of public land 公地悲剧19transaction cost 交易成本transaction cost 交易成本transaction cost 交易成本transactions costs 交易成本transactions costs 交易成本transfer payment 转移支付transitivity 传导性、传递性transitivity 传导性、传递性transparency 透明度Tuition Tax Credit 学费税收宽减two-theatre capability 同时打赢两场战争的能力uncompensated care 未得到补偿的护理under- consumption 消费不足under- consumption 消费不足undersupply 供给不足undersupply 供给不足undersupply 供给不足的unemployment 失业uniform income tax 统一所得税uniform provision 统一分配uniform provision 统一分配或供给uniform tax 统一税uniform tax 统一税Unit Tax 从量税unitization 整合unrestricted domain 非限制性unrestricted domain 非限制性user’s charge使用者付费user’s charge使用者付费Utilitarianism 功利主义20utility possibilities curve ，frontier 效用可能性曲线、边界V alue-added tax 增值税V alue-added tax 增值税value-added tax 增值税V ertical Equity 纵向公平Viable outputs 可能性产出V oting paradox 投票悖论V oting paradox 投票悖论waivers 放弃，弃权weighted net benefits 加权净收益Welfare 福利Welfare lock 福利锁住效应WIC: special supplemental nutrition program for women ,infants and children 妇女，婴儿和儿童的特殊补充营养方案willingness to pay 支付意愿worker’s compensation工伤补偿Workfare 工作福利Zero profit point 零利润点21。
英文财政专业补充词汇
英文财政专业补充词汇share capital 股本direct cost 直接成本dividend 股息dividend yield 股息率fixed asset 固定资产fixed budget 固定预算fixed cost 固定成本fixed deposit 定期存款flexible budget 弹性预算flexitime 弹性工作时间flow chart 流程图foreign exchange 外汇balance sheet 资产负债表balance of payments 国际收支差额balance of trade 国际贸易差额capital gearing 资金借贷比率，资本构成gearing ratio 资本与负债的比率；资本借贷比率capital intensive 资本密集cash discount 现金折扣cash flow 现金流转；现金流量cash on delivery (COD) 交货付现cash sale 现销profit and loss account 损益帐；损益表profit margin 利润率；利润幅度profitability 盈利能力；盈利水平profitability ratio 盈利能力比率intangible asset 无形资产tangible asset 有形资产tangible product 有形产品gross loss 毛损gross margin 毛利gross profit 毛利operating expense 营业费用operating income 营业收益operating profit 营业收益；营业利润quality control 品质控制quantity discount 数量折扣；大批量折扣quick asset 速动资产income statement 损益表；收益income tax 入息税；所得税；溢利税depreciation (1)折旧，(2)贬值，(3)损耗depreciation rate 折旧率ratio analysis 比率比析net asset 账面净值net income 净利益；净收益；净利；纯利net loss 净损失net profit 纯利；净利net operating income 营业净利net operating profit 营业净利net present value (NPV) 净现值经济指标economic indicators社会总产值total product of society国民生产总值GNP (Gross Domestic Product)国内生产总值GDP (Gross Domestic Product)人均国内生产总值GDP per capita计划经济planned economy市场经济market economy财政收入state revenue市场调节market regulation劳动密集型labor intensive优化资源配置optimize allocation of resources。
英语中宏观经济常用词汇以及实际应用
英语中宏观经济常用词汇以及实际应用1. Gross Domestic Product (GDP) (国内生产总值)Sentence:The country's Gross Domestic Product grew by 3% this year, indicating economic expansion.中文翻译:该国今年的国内生产总值增长了3%，显示出经济的扩张。
2. Inflation (通货膨胀)Sentence:High inflation rates can erode consumers' purchasing power over time.中文翻译:高通货膨胀率会随着时间的推移侵蚀消费者的购买力。
3. Unemployment Rate (失业率)Sentence:The unemployment rate decreased to 5% last month, signaling a recovering labor market.中文翻译:上个月失业率下降至5%，表明劳动力市场正在恢复。
4. Fiscal Policy (财政政策)Sentence:The government implemented expansionary fiscal policy to stimulate economic growth.中文翻译:政府实施了扩张性的财政政策以刺激经济增长。
5. Monetary Policy (货币政策)Sentence:The central bank adjusted its monetary policy by lowering interest rates to encourage borrowing.中文翻译:中央银行通过降低利率调整了货币政策，以鼓励借贷。
6. Balance of Trade (贸易平衡)Sentence:A positive balance of trade occurs when a country's exports exceed its imports.中文翻译:当一个国家的出口超过进口时，就会出现贸易平衡顺差。
财务会计英语词汇
财务会计英语词汇财务会计是以货币为主要量度，对企业已发生的交易或事项，运用专门的方法进行确认、计量，并以财务会计报告为主要形式，定期向各经济利益相关者提供会计信息的企业外部会计。
接下来小编为大家整理了财务会计英语词汇，希望对你有帮助哦!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 [FIFO 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 [GNP] 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 [G7] 七大工业国Group of Seven leaders 七大工业国元首Group of Ten [G10] 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 [Stock Exchange of Hong Kong Limited] 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 [Stock Exchange of Hong Kong Limited] 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 [Hong Kong Monetary Authority] 《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 [Hong Kong Monetary Authority] 《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。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
财政学专业中英文词汇翻译
承兑人，受票人
acceptor for honour 参加承兑人
accession
进入市场
accession rate
就业增长率
accessory claim
附带请求
accidental death benefit
意外死亡抚恤金
accident and death insurance
意外和死亡保险
accident and health insurance
线上项目支出
above-the-line receipts
线上项目收入，经常预算收入
abrasion of coin
铸币磨损
ABS (automated bond system)
自动债券系统
absconding debtor
在逃债务人
absentee owner
未在场物主
absolute acceptance 单纯承兑，无条件承兑
合理互惠条件
acceptable rate适当利率；来自当汇率acceptance
承兑；接受分保；承兑汇票； 承兑金额
acceptance agreement 承兑协议
acceptance and guarantee
承诺与保证
acceptance bank
票据承兑银行
acceptance by intervention
通融提单，空头提单
accommodation endorsement
通融背书
accommodation kite
通融票据
accommodation line
通融业务
accommodation monetary
policy
财政英语词汇s
财经专业英语词汇(S)
财经专业英语词汇(S)财经专业英语词汇(S)财经专业英语词汇(S)safe custody business 保管业务safe custody fee 保管费safe deposit box rental received 保管箱租项收入safeguarding assets 保障资产safety factor 安全系数safety margin of profitability 盈利能力的安全界限sakura bank, limited 樱花银行salaried employee 受薪雇员salaried office 受薪职位salaries tax 薪俸税salaries tax assessment 薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税salaries tax payer 缴交薪俸税人士salaries tax return 薪俸税报税表salaries tax threshold 薪俸税的免缴税入息额salary 薪金；薪俸salary adjustment 薪金调整salary earner 受薪人士salary rate index 薪金率指数salary statement 薪俸结算书sale and purchase agreement 买卖协议sale by auction 拍卖sale by private treaty 以私人协约形式售卖sale by public auction 公开拍卖sale by tender 招标出售sale of assets 售卖资产sale proceeds 售卖得益；销售收入sales account 销货帐sales commission 销售佣金sales counter 销售柜台sales price index 销售价格指数sales tax 销售税sampling frame 抽样范围sampling theory 抽样理论samurai bond 武士债券；外国日元债券sanction 认许；制裁sanwa bank, limited 三和银行sanwa international finance limited 三和国际财务有限公司satisfaction 清偿savings 储蓄；节省款项；节省开支额savings account 储蓄账户savings deposit 储蓄存款savings rate 储蓄率；储蓄存款利率scale of brokerages 经纪佣金收费表scale of fees 收费率；收费表schedule 清单；一览表；细目单；附表schedule of charges 费用表schedule of dealing 交易清单schedule of property 财产清单schedule of proportion 比例表schedule of rates 标准收费表scheme of arrangement 债务偿还安排scheme of control 管制计划scheme of control agreement [sca] 《管制计划协议》schengen agreement 《神根协议》schroders asia limited 宝源亚洲有限公司scrip 临时股票scrip dividend 以股代息scrip dividend scheme 以股代息计划scrip issue 红股发行scripless dealing of shares 无单股份交易seanza forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织search fee 查册费seasonal adjustment 季节性调整seasonal deficit 季节性赤字seasonal fluctuation 季节性波动seasoned securities 优质证券；价格稳定的证券second and third liner 二三线股second board 第二板市场second calculation 第二计算法second line stock 二线股票second mortgage 第二按揭；第二抵押权second participant 第二参与者second quarter economic report 19xx 《一九ｘｘ年第二季经济报告》secondary insider 次要的内幕人士secondary listing 第二上市secondary market 二级市场；次级市场；第二市场secondary mortgage market 第二按揭市场secondary production 第二级生产；第二产业secretary for economic services 经济局局长secretary for financial services 财经事务局局长secretary for the treasury 库务局局长sectional group 个别利益集团sector 界别；行业；机构sectorial index 分类指数secular trend 长期趋势secure 担保；抵押secured bond 有担保债券secured creditor 有抵押债权人secured loan 担保贷款；有抵押贷款securing debenture 担保债权证securities 证券securities advisory council 证券事务咨询委员会securities analyst 证券分析员securities and exchange commission [sec] [taiwan, united states] 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕securities and futures appeals panel [securities and futures commission] 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕securities and futures commission [sfc] 证券及期货事务监察委员会〔证监会〕securities and investment board [sib] [united kingdom] 证券及投资管理局〔英国〕securities borrowing 证券借用securities business 证券买卖业务securities commission [presently known as securities and futures commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕securities compensation fund 证券赔偿基金securities compensation fund committee [securities and futures commission] 证券赔偿基金委员会〔证券及期货事务监察委员会〕securities dealer 证券交易商securities dealers' deposit fund 证券交易商按金基金securities exchange of thailand 泰国证券交易所securities for money 贷款抵押物securities foundation 证券业培训基金securities institute of australia 澳大利亚证券学会securities introducing broker 证券介绍经纪securities investment adviser 证券投资顾问securities journal, the 《证券月刊》securities law 《证券法》securities lending 证券借贷securities market 证券市场securities officer 证券主任securities payable to bearer 须付款予持有人的证券securities register system 证券登记系统securities review committee 证券业检讨委员会securities review committee report 《证券业检讨委员会报告书》securities section [financial services bureau] 证券组〔财经事务局〕securities underwriter 证券包销商securitization of debt 债务证券化security 抵押品；保证金；保证security account 保付户口security by bond 担保契据形式的保证security features [bank notes] 防伪特色〔银行纸币〕security for note issue 发行纸币的保证物security instrument 保证文书security interest 担保权益security to the payment of money 付款保证seed capital 种子资本segregated account 独立账户；独立户口segregated trust account 独立信托账户sehk options clearing house limited [seoch] 联交所期权结算所有限公司sehk traded option 在联交所买卖的期权seizure 检取；扣押selective allowance 选择性免税额selective marketing basis 选择性销售方式selective tender 选择性投标；选择性招标self-assessment 自我评税self-clearing member [stock exchange of hong kong limited] 自行结算会员〔香港联合交易所有限公司〕self-correcting mechanism 自动调节机制self-financing 财政自给；自筹资金self-liquidating project 自动还本工程self-regulation 自律；自行规管；自行监管sell 卖出sell off 抛售；沽盘sell order 卖盘sell short 卖空；沽空；抛空seller's price 卖价；卖方价格selling dealer 卖方交易商selling hedge 沽空对冲selling pressure 沽售压力selling price 售价senior securities 优先证券seoulbank 汉城信托银行separate assessment 夫妇分别评税separate client account 独立客户帐目separate debt 独有的债项；各别的债项separate estate 各别产业separate estates account 各别产业的帐目separate instrument 独立文书separate listing 独立上市separate property 各别的财产separate share trading account 独立股票交易账户separate taxation for married couples 夫妇分开评税sequestration 暂押；扣押serial bond 分期还本债券series of transactions 连串交易service-led economy 以服务业为主导的经济set-off 抵销；对销set-off and transfer report 比对转帐报告set-off of the property tax 豁免物业税settled property 预先分配的财产settlement 交收；结算；交割；清偿；授产安排settlement backlog 积压交收settlement bank 结算银行settlement cap 交收限价settlement date 交收日期settlement of debts 清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period 交收期限；结算期settlement price 结算价格；平仓价格settlement risk 结算风险；交收风险settlement system 交收制度；结算系统settlor 财产授予人seven-year exchange fund note 七年期外汇基金债券sewage services trading fund 污水处理服务营运基金shacom finance limited 上商财务有限公司shadow director 影子董事；幕后董事shanghai commercial bank ltd. 上海商业银行shanghai securities central clearing and registration corporation 上海证券中央登记结算公司shanghai stock exchange 上海证券交易所share 股份；股票；份额share beneficially owned 实益股份；实益拥有股份share capital 股本share certificate 股票share dealing 股票交易；股票买卖share in issue 已发行股份；已发行股票share investment 股份投资share margin lending “按仓”贷款share market 股票市场share of a business 生意股份share of mutual fund 互惠基金股份share of profit 利润份额share on local register 当地登记册所载的股份share option 股票期权；认股权；股份认购权share pending listing 等候上市股份share premium account 股份溢价账户share price 股票价格share registrar 股票过户登记处；过户处；股份登记员share repurchase 股份购回；股份回购share rights 股权share split 股份拆细；拆股share transfer 股票过户share warrant 认股权证share warrant to bearer 不记名认股权证shareholder 股东shareholders' fund 股东资金shareholding 持有股份sharp increase 急剧上升；暴升；飞涨shell company 空壳公司shell reactivation “借壳”上市；“买壳”上市；空壳公司重新活动shenzhen foreign exchange trading centre 深圳外汇交易中心shenzhen securities registration company limited 深圳证券登记公司shenzhen stock exchange 深圳证券交易所shinhan finance limited 新韩金融有限公司shizuoka bank, ltd. 静冈银行short 空头；空仓；淡仓；卖空；超卖short call 认购期权淡仓short covering 补仓；补空仓；空头补进short futures contract 淡仓期货合约short notice 短期通知书short notice and time deposit 短期通知及定期存款short of liquidity 资金紧绌short position 空仓；淡仓；空头；短盘short sell securities 卖空证券short selling 卖空；沽空；抛空short selling system 证券沽空制度short-dated securities 短期证券shortfall 差额；不足之数shortfall in expenditure 实际开支低于原来预算short-term deposit 短期存款short-term indicator of economic condition 短期经济指标short-term interest rate 短期利率short-term paper 短期票据short-term rating 短期评级shroff account number 收款账号siam commercial bank public company limited 汇商银行significant shareholder 持有大量股票的股东；重要股东silent partner 只拥有股权而不参与业务的合伙人；隐名合伙人silver 银silver currency 银制流通货币silver standard 银本位；银本位制simple guide to bankruptcy, a 《破产案简介》simple guide to compulsory winding-up of companies, a 《强制公司清盘案简介》simple interest 单利；以单息计算的利息simple portfolio 简单的投资组合simultaneous econometric model 联立计量经济模式simultaneous equation model 联立方程模式sin hua bank limited 新华银行sin hua finance company limited 新华财务有限公司singapore dollar [sgd] 新加坡元singapore international monetary exchange 新加坡国际金融交易所singapore stock exchange 新加坡证券交易所singapore strait times index 《新加坡海峡时报》指数single assessment 单一评税single entry system 单式簿记制度single equation model 单方程模式single fund 单一基金single market, the [europe] 单一市场〔欧洲〕single parent allowance 单亲免税额single premium 整付保费single premium policy 整付保费保单single tender 单一投标sinking fund 偿债基金size criterion [banking] 资产限额准则〔银行业〕size of issue 发行量size of the economy 经济规模slacken 放缓；呆滞slow down 减慢；放缓；退减slow trading 交投呆滞sluggish 市势疲弱；市况呆滞sluggish turnover 交投呆滞slump 急跌；下挫small and medium enterprise [sme] 中小型企业small and medium enterprises committee 中小型企业委员会small bankruptcy 小额破产案small business 小型企业small claims tribunal 小额钱债审裁处small claims tribunal suitors fund account 小额钱债审裁处诉讼人储存金账户small depositor 小额存户small economy 小规模经济体系small estate 小额遗产smart card 智能卡；聪明卡snake 蛇形浮动；蛇形浮动汇率制soaring market 旺市；好市；暴涨的市况social security assistance index of prices 社会保障援助价格指数social welfare expenditure 社会福利开支societe de compensation des marches conditionels  巴黎期权市场结算所societe generale 法国兴业银行societe generale asia limited 法国兴业亚洲有限公司society of actuaries of the united states of america  美国精算师公会society of chinese accountants and auditors 华人会计师公会society of worldwide interbank financial telecommunication [swift] 环球银行财务电讯协会socio-economic infrastructure 社会经济基础建设soft currency 软货币；弱势货币soft dollar practice 收取非金钱利益的做法soft market 市况疲软sole executor 唯一的遗嘱执行人sole proprietor 独资经营者sole proprietorship 独资经营sole trustee 单一受托人soliciting business 招揽生意solid growth 稳健增长solvency 偿债能力；偿付能力solvency fund 无偿付能力赔偿基金source of additional revenue 额外收入。
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。
财政预算词汇(双语)
Mr. Speaker议长先生2009/10 budget : 2009/10年度预算; this budget 本预算Revenue collection征税，财政收入征收MKUKUTA：是《国家发展和扶贫战略》斯瓦希里语的首字母缩略形式Annual Implementation Report《年度实施报告》Three MKUKUTA Clusters：《国家发展与扶贫战略》三大目标体系Enrollment rate入学率MKUKUTA I：《<国家发展与扶贫战略> I》MKUKUTA II：《<国家发展与扶贫战略> II》Foreign inflows外资流入量GBS: 一般预算支助(General Budget Support)non-inflationary government bonds非通货膨胀性质的政府债券The National Development Vision 2025 《2025国家发展构想》CCM Election Manifesto 《CCM竞选宣言》National Strategy for Growth and Reduction of Poverty 《国家发展和扶贫战略》The Millennium Development Goals 《千年发展目标》Public Financial Management System 公共财务管理系统emerging donors 新兴援助国financial capacity财政能力Public Private Partnership公共部门与私人企业合作模式，公私合营land survey土地测量underserved areas冷门行业（underserved服务不周到，服务水平低下）conductive environment有利环境be projected to预计TRA Third Five-year Corporate Plan 2008/09-2012/13：TRA第三个五年（2008/09-2012/13）共同行动计划customs and excise department海关inland container depot内陆集装箱中转站transit fuel 过境燃料bonded warehouse 保税仓库Operational cost经营成本Tax evasion逃税Field and desk tax audits 实地和税局审查(税务审查基本上分成三个阶段，即税局审查（Desk Audit）、实地审查（Field Audit），以及税务调查（Tax Investigation）tax arrears欠税property tax财产税tax on rental income租赁所得税non-tax revenue非税金收入consolidated fund统一基金(英国政府支付公债利息、王室年金等的税收基金) Dividends （p.28）红利，股息，债息natural resources endowment自然资源禀赋royalty income特权收益basket fund 一揽子基金，一篮子基金Economic Rescue Package经济拯救计划PRSC ：扶贫支持信贷（Poverty Reduction Support Credit）IMF国际货币基金组织Exogenous Shock Facility外部冲击贷款Joint Assistance Strategy for Tanzania 《坦桑尼亚联合援助战略》National Debt Strategy《国债战略》Africa Development Bank非洲开发银行BADEA：阿拉伯非洲经济发展银行（Banque Arabe pour le Développement Economique en Afrique, 简称“BADEA”）英文：Arab Bank for Economic Development in AfricaGlobal Funds全球基金Nordic Fund 北欧基金Opec Fund欧佩克国际发展基金Saudi Fund沙特开发基金会Recurrent expenditure 经常性开支Maturing bonds 即将到期的债券Monetary policy target货币政策目标The National Economic Empowerment Policy 国家经济授权政策National Dialogue on Economic Empowerment 《国家经济赋权对话》Decentralization by devolution (D by D): “通过权利下放来分权”National population and housing census全国人口和住房普查Minimum pension最低养老金Parastatal Commercial debts 半官方的商业债务Food crops粮食作物Cash Crop 经济作物Rain water harvesting集雨蓄水TTCL （Tanzania Telecommunications Company Limited）坦桑尼亚电信有限公司ATCL坦桑尼亚航空有限公司Tazara坦桑尼亚-赞比亚铁路管理局TRL坦桑尼亚铁路有限公司TRA：tax revenue Agency税务局。
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。
财会专业词汇
会计专业词汇1.business activities 商业活动2.monetary unit 货币单元3.accounting reports 会计报告4.financial statements 财务报表5.accounting expertise 会计专业知识6.accounting elements 会计要素7.acquisition cost 购置成本8.economic businesses 经济业务9.primitive cost 原始成本10.s hare and transfer cost 分摊和转移成本11.s tate policy 国策12.a ctual cost 实际成本13.a ccounting information 会计信息14.M atching Principle 收支对应原则15.i ncome statement 损益表，利润表16.A ccounting object 会计对象17.T he Materiality Principle 重要性原则18.n et income 净收益，收益净额19.d epreciation 折旧20.c apital expenditure 资本支出21.S ubstance Over Form 实质重于形式22.t he cash flow statement 现金流量表23.a ccounting practices 会计实务24.f inancial position 财务状况25.a fiscal year-end 一个财政年度26.a ccounting measurement 会计计量27.p roprietorship 所有权28.r evenue expenditure 营业支出/收益性支出29.u nit-of-measure assumption 货币计量假设30.s eparate entity 独立实体31.m odern business 现代企业32.t ransaction 交易，经济业务33.s tockholder 股东34.i nvestor 投资者35.f inancial data 财务数据36.a ccounting process 会计过程，会计处理方法37.d ecision making 决策38.a uditing 审计39.r eorganization 重组40.r egulator 监管者，管理者41.e xpansion 扩张42.o mission 疏忽，遗漏；销蚀43.m isstatement 虚假声明44.q uantitative data 定量数据45.t ime-period/accounting period 时期；会计分期46.c hronological log 时间日志47.b alance sheet 资产负债表48.p ractitioners of accounting 会计从业人员49.m erchandise inventory 库存商品50.r andomness 随机51.d isclosed 披露52.c apitalization 资本化53.d eduction 扣除；推论54.c ost of sales 销售成本55.f iled away 归档56.t he chain of custody 监管链57.b ank statement 银行结单58.i ndividual item 个别项目59.A chart of accounts (COA) 会计科目表ASSETS 资产60.C ash 现金61.A ccounts Receivable 应收账款62.A llowance for Doubtful Accounts坏账准备63.N otes Receivable 应收票据64.I nterest Receivable 应收利息65.F ixed assets 固定资产66.A ccumulated depreciation 累计折旧LIABILITIES 负债67.A ccounts Payable 应付账款68.N otes Payable 应付票据69.S alaries Payable 应付薪金70.R ent Payable 应付租金71.I nterest Payable 应付利息72.U nearned Revenue 非劳动收入OWNER'S EQUITY 所有者权益73.C apital 资本74.D rawing 提款REVENUES 收入75.S ervice Revenue 服务收入76.I nterest Income 利息收入77.R evenue from operations 营业收入EXPENSES 支出78．Rent Expense 租金费79.Salaries Expense 工资费用80.Supplies Expense 物资费用81.Utilities Expense 公用事业费用82.Interest Expense 利息费用83.Double-entry Bookkeeping System 复式簿记84.Ledgers 分类账85.general ledger 总分类账86.subsidiary ledger 明细分类账87.Invoice register 发票登记簿88.Cash disbursements 现金支出89.accounting equation 会计等式90．multi-national company 跨国公司91.inventory 存货清单92.operating result 经营成果93．paper trail 能证明某人活动的纸质文件94.invoice 发票95.merchandise 商品96.receiving ticket 收据97.deposit slip 存款单98.purchase order 订单99.employee time card 员工考勤卡100.profit and loss 盈亏101.registration party 登记方102.debit 借（方）103.credit 贷（方）104.two-column 两栏式105.debit balance 借方余额106.public company 上市公司107.advertising expense 广告费108．financial statement metrics 财务报表指标109.entries 会计分录110.listing 登记、编表、列入清单111.subsidiary journal 辅助日记账（特种日记账）112.sales register 销售登记簿113.Sales journal 销售日记账114.on credit 赊账115.Cash receipts journal 现金收入日记账116.Purchase journal 购货日记账117.Cash disbursements journal 现金支出日记账118.Adjusting entry 调整分录119.book value 账面价值（面值）120.Accrual accounting 权责发生制121.cash basis accounting 收付实现制122、adjusting trial balance 调整后试算平衡表123、after-closing trial balance 结转后试算平衡表124、book value 账面价值（面值）125、closing entries 结转分录126、useful life 可使用年限127、worksheet 工作底稿128、cash equivalents 现金等价物129、cash on hand 库存现金130、deposit in bank accounts 银行存款131、liquidity 流动性132、demand deposit accounts 活期存款账户133、saving accounts 储蓄账户(属于定期存款的一种) 134、money order 汇票135、cashier’s check 银行本票136、certified check 保付支票137、segregation of duties 职责分离138、disbursement 支出139、internal control 内部控制140、bank statement 银行对账单141、bank vault 银行金库（保险库）142、bank reconciliation 银行存款余额调节表143、deposit in transit 在途存款144、NSF check（not sufficient fund）存款余额不足145、outstanding check 未兑付的支票146、overdraft 透支147、petty cash 备用金148、custodian 保管人149、voucher 凭单150、reimburse 补足151、imprest system 定额备用金制度152、replenish petty cash 补充备用金153、time deposits 定期存款154、demand deposits 活期存款155、idle cash 闲置现金156、cash management 现金管理157、credit sale 赊销158、on credit 赊账159、contra asset account 资产备抵账户160、bad debts 坏账161、allowance method 备抵法162、direct write-off method 直接核销法163、write off 冲销, 核销164、allowance for doubtful account 坏账准备165、percent of sales method 销售百分比法166、accounts receivable method 应收账款法167、percent of accounts receivable method 应收账款余额百分比法168、aging of accounts receivable method 应收账款账龄分析法169、notes receivable 应收票据170、promissory note 本票171、maturity date 到期日172、principal of the note 票据的本金173、honored Note 到期能如期兑换的票据174、dishonored Note 到期不能如期兑换的票据175、factoring fee 贴现的费用176、maturity date of a note 票据到期日177、cost of goods sold (COGS) 销售商品的成本178、perpetual system 永续盘存制179、periodic system 定期盘存制180、trade discount 商业折扣181、purchase discounts 采购折扣182、credit terms 信用条款183、credit period 信用期间184、cash discount 现金折扣185、purchase returns and allowances 购买退回和折让186、FOB destination 到岸交货187、FOB shipping point 离岸交货188、sales returns and allowances 销售退回和折让189、goods in transit 运输途中的商品190、goods on consignment 委托代销商品191、goods that are damaged or obsolete 损毁和陈旧的商品192、consignee 受托方193、consignor 委托方194、specific identification 个别计价法195、first-in, first-out (FIFO) 先进先出法196、last-in, first-out (LIFO) 后进先出法197、weighted average 加权平均法198、lower of cost or market (LCM) 成本与市价孰低法199、current replacement cost 现行替代成本200、net realizable value 可变现净值201、cost flow assumptions 成本流转假设202、wholesale market 批发市场203、retail market 零售市场204、duties 关税205、trade discounts 商业折扣206、list price 标价207、purchase discounts 购买折扣208、discount period 折扣期209、sales discounts 销售折扣210、gross method 总价法211、net method 净价法212、transportation cost 运输成本213、accelerated depreciation method 加速折旧法214、amortization 摊销215、betterment 改善、改良216、capital expenditures 资本性支出217、copyright 版权218、declining-balance method 双倍余额递减法219、depreciation 折旧220、discarding plant assets 固定资产的报废221、franchises and licenses 特许经营权、专营权222、goodwill 商誉223、impairment 减值224、intangible assets 无形资产225、lump-sum purchase 一揽子购买226、land improvement 土地改良227、leasehold 租赁228、leasehold improvement 租赁资产改良229、lessee 承租人230、lessor 出租人231、limited life 有限的使用寿命232、ordinary repairs 日常修理233、patent 专利234、plant assets 固定资产235、revenue expenditures 收益性支出236、salvage value 残值237、straight-line depreciation 直线法折旧238、trade mark or trade name 商标权239、units of production depreciation 生产总量法折旧240、depletion 折耗241、surveying cost 勘探成本242、standing timber 建筑用材料243、oil and gas reserves 石油和天然气储备244、mineral deposits 矿藏245、thermal energy sources 热能源246、available-for-sale (AFS) securities 可供出售的金融资产247、amortized cost 成本摊销248、bond 债券249、consolidated financial statements 合并财务报表250、cost method 成本法251、debt and equity securities 债权投资和股权投资252、effective interest 实际利息253、exert 产生（影响），行使（职权）254、equity method 权益法255、equity securities with controlling influence 具有控制的权益投资256、equity securities with significant influence 具有重大影响的权益投资257、fair value 公平价格258、held-to-maturity (HTM) securities 持有至到期投资259、investor 投资方260、investee 被投资方261、investment portfolio 投资组合262、investment in debt securities 债务证券投资263、long-term investments 长期投资264、long-term investments in equity securities 长期股权投资265、nominal rate of interest 名义（票面）利率266、parent company 母公司267、premium and discount 溢价和折价268、short-term investments 短期投资269、subsidiary company 子公司270、significant influence 重大影响271、trading securities 交易性证券272、unrealized gain (loss) 未实现的利润或损失273、current liabilities 流动负债274、long-term liabilities 非流动负债（长期负债）275、sales tax payable 销售税金276、payroll liabilities 应付工资（薪酬）277、payroll deductions 薪酬扣款278、unemployment taxes 失业税279、FICA tax 联邦社会保险税280、estimated liabilities 预计负债281、contingent Liabilities 或有负债282、warranty 产品质量保证283、pending litigation 未决诉讼284、guarantees of indebtedness 债务担保285、natural disasters 自然灾害286、term bonds and serial bonds 定期债券与不定期债券287、unregistered bonds and registered bonds 无记名债券和记名债券288、secured bonds and unsecured bonds 有担保债券和去担保债券289、convertible bonds 可转换公司债券290、callable bonds 可赎回公司债券291、bond payable 应付债券292、market rate 市场利率293、contract rate 票面利率294、Issuing bonds at par 债券平价发行295、bond discount or premium 债券折价或溢价296、bond retirement 债券偿还297、maturity 到期298、installment note 分期付款票据299、mortgage notes and bonds 抵押票据和抵押债券300、straight-line amortization method. 直线摊销法301、effective interest amortization 实际利率摊销法302、corporation 股份公司303、stockholders' equity 股东权益304、authorized stock 核定股本305、par value stock 有面值股票306、no-par value stock 无面值股票307、stated value stock 设定面值股票308、retained earnings 留存收益309、paid-in capital 实收资本310、common stock 普通股311、preferred stock 优先股312、treasury stock 库存股票313、reissuing 重新发行314、retiring stock 股票注销315、cumulative preferred stocks 积累优先股316、market value per share 每股市价317、premium in stock 股票溢价318、stated dividend 固定股利319、horizontal analysis 水平分析320、vertical analysis 垂直分析321、solvency 偿债能力322、working capital 营运资本323、current ratio 流动比率324、acid-test ratio 速动比率325、accounts receivable turnover 应收账款周转率326、inventory turnover 存货周转率327、debt-to-equity ratio 负债与股东权益比率328、times interest earned 利息保障倍数329、profit margin 边际利润率330、return on total assets 总资产收益率331、return on common stockholders’equity 股东权益收益率332、price-earnings ratio 市盈率333、dividend yield 股利收益率334、total asset turnover 总资产周转率335、audit 审计336、CPA 注册会计师337、assurance 可信性保证338、audit of financial statements 财务报表审计339、agreed-upon procedures 执行商定程序340、compilation 编制341、high levels of assurance 高保证水平342、moderate levels of assurance 中等保证水平343、credibility 可信性、可信程序344、reliability 可靠性、可靠程序345、relevance 相关、相关性346、continuing professional education(CPE) 职业后续教育347、A uniform CPA examination 统一注册会计师考试348、professional skepticism 职业谨慎349、objectivity 客观，客观性350、professional competence 专业胜任能力351、Senior/CPA-in-charge 项目经理352、audit engagement letter 业务约定书353、recurring audit 连续审计、常年审计354、materiality 重要性355、exceed the materiality level 超过重要性水平356、approach the materiality level 接近重要性水平357、an acceptably low level 可接受的低水平358、the overall financial statement level and in related 财务报表层面和359、account balances and transaction levels 相关账户、交易层面360、misstatements or omissions 错报或漏报361、aggregate 累计362、subsequent events 期后事项363、contingencies 或有事项364、audit risk 审计风险365、inherent risk 固有风险366、control risk 控制风险367、detection risk 检查风险368、inappropriate audit opinion 不恰当的审计意见369、material misstatement 重大错报370、analytical procedures risk 风险性测试风险371、substantive tests of the detail risk 细节测试风险372、tolerable misstatement 可容忍错报373、the combined level of inherent and control risks 固有风险和控制风险的综合水平374、the acceptable of detection risk 可接受的检查风险375、planned assessed level of control risk 计划评估的控制风险376、audit evidence 审计证据377、tests of control 控制测试378、substantive procedure 实质性程序379、sufficiency of audit evidence 审计证据的充分性380、appropriateness of audit evidence 审计证据的恰当性381、assertions 认定382、existence or occurrence 存在或发生383、completeness 完整性384、audit sampling 审计抽样385、error 错误386、anomalous error 偶发性错误387、expected error 预期误差388、population 总体389、sampling risk 抽样风险390、non-sampling risk 非抽样风险391、sampling unit 抽样单位392、statistical sampling 统计抽样393、exercise professional judgment 做出专业判断394、business risks(of the client) 经营风险395、management response thereto 管理当局的对策396、appropriateness 适当性397、accounting estimate 会计估计398、coordination 协调399、review 复核400、error 错误401、fraud 舞弊402、internal audit personnel, internal audit's 内部审计人员403、internal audit reports 内部审计报告404、adequate accounting and internal control system 适当的会计和内部控制系统405、accounting system 会计系统406、internal control system 内部控制系统407、control environment 控制环境408、control procedure 控制程序409、compliance test 符合性程序410、test of contro 控制测试411、walk-through test 穿行测试412、management letter 管理建议书413、material weakness in internal control 内部控制的重大缺陷414、risk assessment 风险评估415、control activities 控制活动416、information 信息417、communication 沟通418、monitoring 监督419、audit report 审计报告420、the truthfulness of the audit report 审计报告的真实性421、the legitimacy of the audit report 审计报告的合法性422、entity 被审计单位、客户423、addressee of the audit report 审计报告的收件人424、unqualified opinion 无保留意见425、qualified opinion 保留意见426、disclaimer of opinion 无法表示意见427、adverse opinion 否定意见428、introductory paragraph 引言段429、scope paragraph 范围段430、opinion paragraph 意见段431、explanatory paragraph 说明段432、material 重要433、professional language 专业术语434、scope limitation 范围限制435、unadjusted events 未调整事项436、adequately disclosed 适当披露437、the extent of impact on the financial statements 对会计报表反映的影响程序438、audit report on special purpose engagements 特殊目的的审计报告。
财政学英语词汇
Publicfinance财政Redistri butio n再分配Organic view of governm ent政府有机论Expendi ture支出，花费Revenue财政收入，税收收入Unified budget统一预算，综合预算Regulat ory budget管理预算Positiv e economi c s 实证经济学empiric al analysi s 实证分析Econome trics计量经济学Paretoefficie nt 帕累托最优Pareto i mprove ment 帕累托改进Welfare economi c s 福利经济学social welfare functio n社会福利函数Producti on possibi lities curve生产可能性曲线Utility possibi lities curve 效用可能性曲线Nonriva l非竞争性Nonexcl udable非排他性Free rider problem搭便车Pure public good 纯公共物品Private good私人物品Externality 外部性market mechani s m. 客观性Coase Theorem :The Coase Theorem states that once propert y rights are establi s hed and transaction costs are small, then one of the parties will bribe the other to attain the sociall y efficient quantit y.科斯定理：一旦产权建立和交易成本较小时，一方将会拉拢另一方达到社会的有效率的产量。
财经专业英语词汇(V
财经专业英语词汇(V财经专业英语词汇(V-W)财经专业英语词汇(V-W)valid and subsisting bill 有效及现存的汇票valid bilateral netting arrangement 有效双边净额结算协议valid branch registration certificate 有效分行登记证valid business registration certificate 有效商业登记证valid discharge 有效责任解除valid endorsement 有效背书valuable consideration 有值代价valuation 估值；估价valuation balance sheet 估值资产负债表valuation date 估值日期valuation effect 估值效果valuation list 估价册valuation of assets 资产估值valuation report 估值报告valuation strain 估值负担value 价值value at cost 成本值value index 价值指数value index for construction works 建筑工程价格指数value of cash-sweep chances 现金彩票活动的中彩机会的价值value of cash-sweep tickets sold 现金彩票活动售出的彩票价值value of construction works 建筑工程总值value of distribution 分派价值value of export 出口货值value of gross output 总产量的价值value of import 进口货值value of property 财产的价值value of re-export 转口货值value of sum assured 承保款项值value of the consideration 代价所值value-added product 附加值产品value-added tax [vat] 增值税value-at-risk model 风险数值模式value-for-money 衡工量值；合乎经济原则；合乎经济效益；物有所值value-for-money audit 衡工量值式审计；衡工量值式核数value-for-money criterion 衡工量值的准则value-for-money study 衡工量值式研究valuer 估价员；估价师；估值师value-weighted index 价值加权指数variable 变数；变动因素variable interest investment 浮息投资variable interest securities 浮息证券variation 波动variation of contract 更改合约的条款vendor 卖方；出售人；售卖人venture capital 创业资金；风险资本venture capital fund 创业资本基金venture capital market 创业资金市埸venture company 创业公司very substantial acquisition 非常重大的收购事项vested annuity 既得年金vested estate 既得产业权vested interest 既得权益；既得利益vested liabilities 既有负债vested reversionary bonus 既得的复归红利vesting date 归属日期vesting order 归属令viability 健全性；稳健性；财政上可行性vienna stock exchange 维也纳证券交易所vietnam finance company limited 越南财务有限公司virement 转帐visible trade 有形贸易visible trade account 有形贸易帐visible trade deficit 有形贸易逆差visible trade gap 有形贸易差额volatility 波动不定；股价波动volume index 物量指数volume of business 营业总额volume of trading 交投量；交易量volume of transaction 成交额；交易量voluntarily surrender 自愿交回voluntary agreement 无偿协议voluntary chargeable agreement for sale 可予征收印花税的无偿买卖协议voluntary code 自律守则voluntary disclosure of tax evasion 自动表白逃税情形voluntary disposition 无偿产权处置voluntary liquidation 自动清盘voluntary settlement 无偿授产安排voluntary winding-up 自动清盘vote 拨款vote on account 临时拨款vote on account warrant 临时拨款令；临时支款授权书vote on supplementary warrant 追加备付款项令；追加支款授权书voting of fund 拨款voting share 有表决权股份voucher 凭单；支款凭证；付款凭证；付款凭单wage 工资waiver 宽免；豁免；放弃waiver of fees 宽免费用waiver of loan 免除还款warehouse 仓库warrant 认股权证；拨款令；支款授权书warrant exercisable 可行使的认股权证warrant exercised [listing method] 行使认股权证〔上市方式〕warrant issue prospectus 认股权证发行章程warrant stock 认股权证；认购股权证书warrant to subscribe 认购权证wash sale 虚假销售；对销交易wayfoong credit limited wayfoong finance ltd. wayward and erratic movement 反复及不正常的变动weak 疲弱；偏软weak consumer spending 消费疲弱wealth effect 财富效应weight 权数weighted average 加权平均数weighted average of exchange rate 汇率的加权平均数weighted market capitalization 加权资本市值；加权市价总值weighted mean salary 加权平均薪金weighting system of the consumer price index 消费物价指数的权数模式well-capitalized 资本雄厚wellington stock exchange 惠灵顿证券交易所west germany's commerzbank index 西德商银指数westdeutsche landesbank girozentrale 西德意志州银行〔西德银行〕western european economies of greatest reference to hong kong 与本港经济最有关系的西欧国家western industrialized economy 西方工业国家westpac banking corporation 西太平洋银行whitewashed transaction 清洗交易wholesale bank 批发银行wholesale banking 批发银行业务wholesale tax 批发税wholly-owned subsidiary 全资附属公司w.i. carr indosuez capital asia limited 惠嘉融资亚洲有限公司wider margin of variation 较大幅度的偏差width of two tax bands 两个税阶的幅度wilful evasion 蓄意逃税will 遗嘱；意愿winding-up 清盘；结束winding-up order 清盘令winding-up petition 清盘呈请winding-up proceeding 清盘程序windsor declaration 《温莎声明》wing hang bank ltd. 永亨银行有限公司wing hang finance company limited 永亨财务有限公司wing lung bank limited 永隆银行有限公司wing lung finance limited 永隆财务有限公司winnipeg commodities exchange 温尼伯商品交易所winnipeg commodity clearing limited 温尼伯商品结算有限公司with recourse letter of credit 有追索权信用证withdrawal of offer 撤回要约withholding tax 预扣税；预扣税项without-profit business 不可分红业务with-profit business 可分红业务workforce 工作人口working balance 周转余额；营运结余working capital 营运资金；周转资金working group on corporate governance [stock exchange of hong kong limited] 公司管治工作小组〔香港联合交易所有限公司〕working group on financial facilities 财政设施工作小组working group on hong kong's economic relationship with china 香港与中国经济关系工作小组working group on new market development [stock exchange of hong kong limited] 新市场发展工作小组〔香港联合交易所有限公司〕working party on financial disclosure 财务资料披露工作小组working party on payment and settlement system  支付及交收系统工作小组working population 工作人口works account 工程帐world bank 世界银行world bank group 世界银行集团world bank/international monetary fund annual meeting 世界银行／国际货币基金组织年会world competitiveness report 19xx [published by the international institute for management development and the world economic forum] 《一九ｘｘ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕world economic forum 世界经济论坛world gold council 世界黄金协会world trade organization [wto] 世界贸易组织〔世贸组织〕worldwide profit 来自世界各地的利润wound-up company 清盘公司write back 拨回；回记write down 减记write off 注销；撇帐write up 增记written commitment 书面承担written-down value 折余价值written-down value on disposal 变卖时折余价值财经专业英语词汇(V-W) 相关内容:。
财经专业英语词汇(L)
财经专业英语词汇(L)财经专业英语词汇(L)财经专业英语词汇(L)labour and material cost index 劳工及材料成本指数laf bid and offer rates 流动资金调节机制的借入及拆出息率laissez-faire policy 自由放任政策land cost element 土地成本因素land fund [hong kong special administrative region government land fund] 土地基金〔香港特别行政区政府土地基金〕land premium 地价land registry trading fund 土地注册处营运基金land revenue 地价收入land transaction 土地交易landed cost 抵岸价格；卸岸成本land-holding company 拥有土地的公司laspeyres index formula 拉斯佩尔指数公式last in, first out method [lifo method] 后进先出计算法last recorded price 最后成交价last trading price 最后成交价late adjustment 收市后的调整late stamping 逾期加盖印花latent reserve 隐藏储备law concerning merger and conversion of financial institutions of japan 《日本金融机构的合并和转换的有关法律》law cost 讼费law of bankruptcy 破产法law of diminishing return 报酬递减规律；报酬递减法则law of insolvency 破产清盘法lay member [council of sehk] 外界理事〔联交所理事会〕leading indicator 领先指标；领先经济指标leap-frogging 跳增lease 租契；租约leasehold interest 租赁权益；批租权益leasehold property 批租土地财产leave pay 假期工资ledger 分类帐ledger accounting and financial information system [lafis] 会计及财务数据系统ledger book 分类帐簿legacy 遗产；非土地遗赠legal charge 法定押记legal cost 讼费legal estate 法定产业权legal fee 法律费用legal interest 法定权益legal, membership and secretarial services division [stock exchange of hong kong limited] 法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕legal mortgage 法定按揭legal personal representative 合法遗产代理人legal tender 法定货币legal tender notes and coins 法定纸币及硬币legally binding debt 有法律责任须偿还的债项legatee 非土地遗赠继承人；受遗赠人legco ad hoc group to study the financial arrangements for the new airport and related projects 立法会议员研究新机场及有关工程财政事宜小组legco panel on economic services 立法会经济事务委员会legco panel on financial affairs 立法会财经事务委员会legco subcommittee on the financing of airport core programme 立法会研究机场核心计划财政事宜小组委员会lehman brothers finance limited 美国雷曼兄弟财务有限公司lend 贷出lender 贷款人；借出人；放款人lender of last resort system 最后贷款人制度lending 贷款；放款lending agreement 借贷协议lending margin 贷款利率差价lessee 承租人lessor 出租人；批租人letter of administration 遗产管理书letter of allotment 配股通知书letter of assurance 保证书letter of comfort 银行联系证明书；信心保证书letter of confirmation 证实书；确认书letter of credit [l/c] 信用证；信用状letter of guarantee 保证书letter of hypothecation 押汇质权书；银行抵押书；质押书letter of indemnity 赔偿保证书；认赔书；偿还税款保证书letter of indication 签印证明书letter of intent 意向书letter of release 同意释款书letter of renunciation 放弃书level off 趋向平稳；趋平level playing field 公平竞争的环境leverage 杠杆作用；杠杆比率leveraged buy-out 杠杆式收购leveraged foreign exchange contract 杠杆外汇合约leveraged foreign exchange trader 杠杆式外汇买卖商leveraged foreign exchange trader's representative  杠杆式外汇买卖商代表leveraged foreign exchange trading 杠杆式外汇买卖leveraged foreign exchange trading ordinance arbitration panel [securities and futures commission] 杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕leveraged leasing 杠杆租赁；融资租赁leveraged market 杠杆市场leviable transaction 可征费交易levy 征费；征款liability 负债；法律责任liability for payment of rates 缴交差饷的法律责任liable in damages 承担损害赔偿liable to tax 应纳税；应课税liberalization 自由化；开放〔市场〕licence 许可证；牌照；特许文件licence fee 牌照费licensed bank 持牌银行licensed deposit-taking company 持牌接受存款公司licensed intermediary 持牌中介团体licensed trader 持牌买卖商licensee 持牌人；持证人licensing condition 发牌条件licensing court 牌照法庭licensing criterion 发牌准则licensing department [securities and futures commission] 发牌科〔证券及期货事务监察委员会〕licensing information booklet 《发牌资料册》lien 留置权；扣押权life and annuity business 人寿及年金业务life assurance 人寿保险life assurance act [united kingdom] 《人寿保险法令》〔英国〕life assurance policy 人寿保单life boat loan 救市贷款life insurance 人寿保险life insurance corporation 人寿保险法团life insurance council of hong kong 香港寿险总会life insurance fund 人寿保险基金life interest 终身权益life underwriters association of hong kong 香港人寿保险从业员协会life-long product 终身产品light trading 交投稀疏；交投疏落likely outturn 估计结算数字limit 限额；限量limit down 跌至停板；跌停板limit of legal tender 法定货币使用限额limit of value 价值限额limit order 限价盘；限价订单limit up 涨至停板；涨停板limitation fund 限制基金limited company quoted on stock exchange 上市有限公司limited company unquoted on stock exchange 非上市有限公司limited legal tender currency note 有限量法定货币纸币limited liability 有限法律责任；有限责任limited partner 有限责任合伙人limited partner loss relief 对有限责任合伙人的亏损给予税项宽免limited partnership 有限责任合伙limited service bank 有限服务银行line of business 业务范围line of credit 信贷限额linear development 线型发展；直线发展linear programming 线性规划linked assets 相连资产linked exchange rate system 联系汇率制度linked long-term business 相连长期业务liquefiable assets 流动资产；可兑现资产liquid assets 流动资产；速动资产liquid balance 现金结余；流动资产结余liquid capital 速动资金；流动资金liquid form of deposit 活期存款liquidable assets 可兑现资产liquidated amount 算定款项liquidated damages 算定损害赔偿liquidated demand 经算定的追讨金额liquidated sum 经算定款项liquidation 清盘；清偿〔债务〕；变现〔资产〕liquidation of an account 平仓liquidation of margin account “斩仓”liquidation of position 平仓liquidator 清盘人liquidator's bond 清盘人的债券liquidity 流动资金；流动性；变现能力liquidity adjustment facility [laf] 流动资金调节机制liquidity adjustment window [law] 流动资金调节窗liquidity conversion factor 流动资产换算因子liquidity management tool 流动资金管理工具liquidity margin 流动资金幅度liquidity portfolio 流动资产组合liquidity position 流动资金头寸；流动资金情况liquidity ratio 流动资产比率；流动资金比率list of stock codes 《证券代号名录》listed company 上市公司listed corporation 上市机构listed investment 上市投资listed securities 上市证券listed share 上市股份listing 上市；挂牌listing agreement 上市协议listing appeals committee [stock exchange of hong kong limited] 上市上诉委员会〔香港联合交易所有限公司〕listing arrangement 上市安排listing committee [stock exchange of hong kong limited] 上市委员会〔香港联合交易所有限公司〕listing division [stock exchange of hong kong limited] 上市科〔香港联合交易所有限公司〕listing fee 上市费listing matter 上市事宜listing nominating committee [stock exchange of hong kong limited] 上市提名委员会〔香港联合交易所有限公司〕listing price 上市价格；牌价listing--accountancy and prospectus vetting department[stock exchange of hong kong limited] 上市──会计及招股章程审阅部〔香港联合交易所有限公司〕listing--corporate finance department [stock exchange of hong kong limited] 上市──公司财务部〔香港联合交易所有限公司〕liu chong hing bank limited 廖创兴银行有限公司liu chong hing finance limited 廖创兴财务有限公司lloyd's [united kingdom] 劳合社〔英国〕lloyd's agent 劳合社代理人lloyd's broker 劳合社经纪lloyd's underwriter 劳合社承保人loan 借贷；贷款；借款loan account 贷款账户；放款账户loan agreement 贷款协议loan capital 借贷资本loan ceiling 贷款限制loan creditor 贷款债权人loan finance facility 借款融通loan for financial investment 金融投资贷款loan fund 贷款基金loan interest 贷款利息loan loss reserve 贷款损失储备金；贷款损失准备loan officer 贷款人员loan outstanding 未偿贷款；尚欠的贷款loan portfolio 贷款组合loan repayment 贷款还款loan shark 高利贷者；“大耳窿”loan stock 债权股额；贷款债券loan syndicate 贷款银团loan-to-deposit ratio 贷款与存款比率loan-to-valuation ratio 贷款与估值比率local branch 本地分行local cost 本地成本local inflation 本地通胀local inflationary pressure 本地通胀压力local production 本地产量local representative office 本地代表办事处local value-added content 本地加工价值成分locality of profit 利润。
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财政词汇brought to credit 入帐inflation 通货膨胀insolvency 破产solvent 有偿还债务能力的contract 合同exchange rate 汇率tighten credit creation 紧缩信贷private sector 私营部门slack fiscal policy 宽松的财政政策public finance 财政the Ministry of Finance 财政部balanced budget 平衡预算inheritance tax 继承税VAT (value added tax) 增值税Revenue 收入aggregate demand 总需求monetization 货币化recession 经济不景气turnabout 经济好转recovery 复苏cost push 成本推进型money supply 货币供应productivity 生产率labor force 劳动力real wages 实际工资cost-push inflation 成本推进式通货膨胀demand-pull inflation 需求拉动式通货膨胀double- digit inflation 双位数通货膨胀hyperinflation 极度通货膨胀chronic inflation 长期通货膨胀to fight inflation 治理通货膨胀ultimate goal 最终目标adverse effect 坏的影响ensure 担保discount 贴现sluggish 萧条的subscribe to 认购checking account 支票帐户promissory notes 本票controller of the currency 货币总监collection system 拖收系统reserve currency 储备货币labor-intensive 劳动密集型bourse 股票交易所bull market 牛市rate of return 回报率equities 股票default 违约cash drains 现金外流promissory notes 本票，期票to monitor 监督portfolio balance theory 有价证券平衡理论foreign exchange reserves 外汇储备fixed exchange rate 固定汇率floating/flexible exchange rate 浮动汇率surveillance 监督convertibility 可兑换性short term external debt 短期外债exchange rate regime 汇率机制direct quotes 直接标价mobility of capital 资本流动性domestic currency 本国货币foreign exchange market 外汇交易市场international reserve 国际储备assets 资产balance of payments 国际收支balance of trade 贸易差额boom 繁荣bond 债券commodity exchange 商品交易所commodity futures contract 期货合同deflation 通货紧缩depreciation 折旧discount rate 贴现率disposable personal income 归个人支配的收入gross national product 国民生产总值inventory 库存liabilities 债务merger 合并money income 货币收入preferred stock 优先股票price-earning ratio 价格收益比率prime rate 优惠贷款利率return on investment 回报revaluation 使货币升值seasonal adjustment 季节性调整utility 效用wage-price spiral 工资价格螺旋上升yield 收益compensatory trade, compensated deal 补偿贸易saving banks 储蓄银行the European Union 欧洲联盟a single entity 单一的实体mortgage lending 抵押贷款owner's equity 业主产权intangible assets 无形资产operating expenses 营业开支administrative expenses 行政开支inventory 贸易中的存货investment bank 投资银行institutional investor 机构投资者issue by tender 招标发行introduction 定向发行offer for sale 代销placing 直销public issue 公开发行credit line 信贷额度international bonds 国际债券Eurocurrency 欧洲货币interest margin 利差rights issues 权利股发行budget cycle 财政预算案编制周期Budget Day 财政预算案发表日budget debate 财政预算案辩论budget deficit 财政预算赤字budget exercise 财政预算案编制工作budget guideline 财政预算案准则；财政预算案指引budget guideline ratio 财政预算案准则比率budget proposal 财政预算案建议budget revenue 财政预算案收入budget revenue measure 财政预算案税收措施；财政预算案收入措施Budget Speech 《财政预算案演词》budget strategy 财政预算策略budget surplus 财政预算盈余budgetary and cost control 预算与成本管制budgetary criterion 开支预算准则budgetary deficit 财政预算赤字budgetary guideline 财政预算指引budgetary implication 财政预算的影响budgetary innovation 财政预算新措施budgetary management 财政预算管理budgetary policy 财政预算政策budgetary position 财政预算状况budgetary strategy 财政预算策略budgetary system 财政预算制度budgeted cost 预算成本budgeted for surplus 预算盈余financial autonomy 财政自主；财政独立fiscal system 财务制度；财政体制；财政制度；会计制度fiscal authorities 财政当局；财政权威人士exchequer 1. 英国历史，[Exchequer]（英国中世纪诺曼王时期的）财务署，税务署2. [Exchequer]财政法院（现被并入英国高等法院的王座庭）3. [Exchequer]（英国）财政部4. 英国国库中的资金5. 国库；（国家或组织的）金库6. （个人的）资金，资财；财源7. 财政部，英国政府中收集并管理国家收入的部门procurator 1. （古罗马的）地方财政长官（或收税官）2. 代理人，代诉人，代办人defaulter 不履行者，指未执行任务或履行义务例如未履行财政上的义务，或被要求出庭时未到席fiscal year 财政年度(工商业或政府会计上所用的年度；美国政府的财政年度到6月30日结束)fiscal federalism 财政联邦主义，财政联邦制government receipts 政府财政收入总额，财政收入unconditional grant 无条件财政补贴，不指定用途的财政补贴Automated Financial Information System 自动化财政情报系统；自动化财政信息系统fiscal-monetary mix 财政金融混合政策；财政金融政策相结合tax equity and fiscal responsibility act税务平等和财政责任法案，税务平等和财政责任法Chartered Financial Consultant；特许的财政顾问chartered financial planner；特许的财政计划者Financial Guaranty Insurance Corporation；财政抵押保险公司Financial Institutions Marketing Association；财政制度市场交易协会bailout 紧急救济（尤指财政援助），（通过经济手段的）紧急援助cameralistic 财政的；税务的CFA：certified financial analyst 注册金融分析员，持照财政分析人员deficit financing 财政赤字= financial deficitFederal aid 联邦政府发放的财政补贴federated city （大城市中的）特区（该区有权通过税收对其规划予以财政补贴）lame duck 1. 无能的人；低能儿；残废的人2. （任期将满但没有重新当选的）看守官员；尤指落选的议员3 . （没有财政援助，特别是政府补助，无法维持的）工业或商业机构等；“跛腿鸭子”4. 在某一职位上任期将满的人，即将离任的人moneyman 金融家；财政专家out years 在本财政年度以后的年度underfinanced 经费不足的，财政贫困的take-up 吸纳量，人们申购的数量，如政府提供的财政援助或公司的股份Second Committee 联合国第二委员会（经济和财政）money bill （为公益事业筹措款项的）财政法案financial crisis 财政危机，金融危机financial credit 财政信贷International Fiscal Association 国际财政协会finance court 财政法庭financial agreement 财政协定；金融协定financial assets 财务资产；财政资产financial capital 财政资本financial clause 财政条款financial committee 财政委员会financial contribution 财政捐款financial control 财务控制；财政监督financial duty 财政关税financial guarantee 财务担保；财政担保financial investigation 财务调查；财政调查financial legislation 财政立法financial organization 财政机关financial provisions 财政规定financial sanction 金融制裁；财政制裁financial settlement 财务结算；财政结算financial situation 财务状况；财政状况financial solvency 财务偿付能力；财务清偿能力；财政实力financial strength 财政实力financial structure 财政结构financial supervision 财务监督；财政监督；金融监督管理financial tariff 财政关税；财政税financial position 财政状况fiscal administration 财政管理fiscal balance 财政收支平衡fiscal budget 财政预算fiscal capacity 财政能力fiscal discipline 财政纪律fiscal drag 财政障碍fiscal insurance 财政保险fiscal jurisdiction 财政管辖权fiscal levy 财政税收fiscal privileges 财政特权fiscal responsibility 财务责任；财政责任international finance 国际财政；国际金融balance finance 平衡财政详细balanced finance 均〈平〉衡财政budgetary authority 财政资金支配权budgetary deficit 预算〈财政〉赤字budgetary outlay 预算支出，财政预算call report 财政决算，不定期报表；访问报告central finance 中央财政colonial finance 殖民地财政commercial year 商业［财政］年度committed finance 财政投资compensation finance 补偿财政［学］compensatory finance 补偿性财政conditional grant 附条件财政补贴federal-aid authorization （美国）联邦财政补贴授权finance distribution 财政分配finance lever 财政杠杆finance sharing 财政分成finance statistics 财政统计financial adjustment 财政〈务〉调整financial allocation 财政分配〈拨款〉financial assistance 财政援助financial backing 财政支持，资金支助financial base 财政基础financial bill 财政预算案financial briefing 财政〈金融〉简报financial commitment 财政承诺financial community 财政〈金融〉界financial conservation 财政保护financial constraint 财政〈金融〉紧缩financial cycle 财政周期，财务循环financial democracy 财政〈务〉民主financial difficulty 财政〈资金〉困难financial discipline 财政〈务〉纪律financial distress 财政困难；财务抵押financial framework 财政体制〈架构〉financial fund 财政基金financial highlights 财政摘要financial initiative 财政动议权financial integrity 健全的财政状况financial investment 财政〈金融〉投资financial leverage 财政杠杆作用，筹资经营financial limitation 财政限制financial loss 财政损失financial magnate 财政〈金融〉巨头financial matter 财务问题〈事项〉，财政事务financial monopoly 财政垄断financial needs 财政需要financial obligation 财政义务；债务financial planning编制财政计划，制定财务计划；财务规划financial preference 财政优惠financial pressure 财务压力，财政困难financial procedure 财政程序financial program 财政计划financial project 财政项目financial proposal 财政建议financial prudence 财政稳健政策financial reserve 财政储备financial restraint 财政节制financial restructuring 财政体制改革financial result 财务成果〈业绩〉；财政摘要financial retrenchment 财政紧缩，经费节减financial sector 财政部门financial squeeze 财政困难financial stability 财政稳定性financial statistics 发金融〈财政〉统计financial strain 〈财政〉抽紧；资金紧张financial strategy 财政〈务〉策略financial stringency 财政紧张financial sufficiency 财政充裕financial treasury 财政金库financing gap 财政〈资金〉缺口fiscal account 财政账目fiscal burden 财政负担fiscal centralization 财政集中fiscal compensation 财政补偿fiscal crisis 财政危机fiscal decentralization 财政分散fiscal deposit 财政存款fiscal effect 财政影响fiscal exemption 财政豁免fiscal function 财政职能fiscal fund 财政资金fiscal gap 财政差额fiscal imbalance 财政不平衡fiscal incentive 财政刺激〈鼓励〉fiscal institution 财政机构fiscal monopoly 财政垄断〈专营〉fiscal multiplier 财政乘数fiscal organization 财政组织fiscal quarter 财政〈会计〉季度fiscal redistribution 财政再分配fiscal reform 财政改革fiscal relation 财政关系fiscal reserve 财政后备fiscal residence 财政〈税收〉居所fiscal restraint 发财政紧缩〈约束〉fiscal science 财政［科］学fiscal sharing 财政分享fiscal structure 财政结构fiscal subsidies 财政补贴fiscal theory 财政理论fiscal transparency 财政透明度fiscal union 财政〈税收〉同盟forest finance 森林财政formula grants （美国）按一定公式计算的财政补贴functional finance 职能财政general grants 普通〈统筹〉财政补贴government finance 政府财政inter-governmental grants 各级政府间财政补助金liquidity squeeze 头寸紧张，流动性紧缩，财政困难macro-public finance 宏观财政matching grant （美国联邦政府规定须有州或地方政府配合拨款的）财政补贴matching prohibition （美国）禁止［用收入分享款项作为财政补贴］配合monetary authorities 货币管理当局，金融〈财政〉当局national finance 国家财政non-matching grant 非配合专用拨款，美国不需州或地方政府配合拨款的联邦财政补贴open-ended grants 不限用途的财政补贴pecuniary compensation 财政〈金钱〉补偿pecuniary difficulty 财政〈务〉困难pecuniary embarrassment 财政〈务〉困难prudent finance 审慎财政public finance 财政［学］public revenue 国库〈财政〉收入purse-string power 财权，控制财政之权revenue bond 收入〈益〉［担保］债券，财政债券revenue tariff 财政〈收入〉关税rural finance 乡村财政selective grant 特定财政补助金sound finance 健全的财政township finance 乡镇财政treasury statement 国库财政报告treasury subsidy 国库〈财政，政府〉补贴unbalanced finance 不平衡的财政urban finance 城市财政war finance 战时财政fiscal service 财政服务Army Finance and Accounting Center 陆军财政与会计中心Army Five-Year Force Structure and Finance Plan 陆军部队结构和财政五年计划Assistant Secretary of the Navy for Financial Management 负责财政的助理海军部长Budget Fiscal Year 预算财政年度Central Board of Finance 中央财政委员会Commonwealth Development Finance Company 联邦发展财政公司Defense Finance Battlefield System 国防财政战场系统Defense Financial and Investment Review 国防财政与投资审查Defense Integrated Financial System 国防综合财政系统Deputy for Financial Management 财政管理代理Development Areas Treasury Advisory Committee 发展区财政咨询委员会Federal Financial Participation 联邦财政参与Finance Battlefield System 财政战场系统Finance Communication System 财政通信系统Financial Accounting and Information Management System 财政结算和信息管理系统Financial Accounting and Reporting System 财政结算和报告系统Financial Analysis Worksheet 财政分析工作表Financial and Economic Board 财政经济委员会Financial and Management Accounting System 财政和管理计算系统Financial Evaluation Program 财政鉴定计划Financial Integrated Management System 财政综合管理系统Financial Inventory Accounting 物资财政记账Fiscal Guidance Category 财政指南类目Fiscal Guidance Memorandum 财政指南备忘录Financial Plan Year 财政计划年度Financial Security Assistance Account Receivable 财政安全援助应收款Fiscal Year Planning Assessment 财政年度计划评估Fiscal Year to Date 到目前为止的财政年度Government Employees Financial Cooperation 政府雇员财政合作International Financial Statistics 国际财政统计Logistics Capabilities Plan Fiscal Year 财政年度后勤能力计划Material Financial Control System 物资财政控制系统Navy Finance Center 海军财政中心Optimal Financial Decision Strategy 最优财政决策战略Prior Fiscal Year 财政年度之前Private Finance Initiative 私人财政计划（英国国防部）Program Financial Review 计划财政审查Tentative Fiscal Guidance Memorandum 暂行财政指南备忘录formula flexibility 财政的定型伸缩性into the black 财政上处于有利状况，有盈余keep on its feet 1. 保留，保存2. 防止倒塌（或崩溃，失败）3. 保持良好的财政状况red ink 赤字，商业上的亏损into the red 负债；财政情况欠佳be one step ahead of the sheriff 陷入财政困境，身负重债Chancellor of the Exchequer 财政大臣Central Board of Finance，中央财政委员会Commonwealth Development Finance Company，联邦发展财政公司Development Areas Treasury Advisory Committee，发展区财政咨询委员会Deputy for Financial Management，财政管理代理Defense Integrated Financial System 国防综合财政系统Financial and Management Accounting System 财政和管理计算系统Financial Analysis Worksheet 财政分析工作表Fiscal Quarter 财政季度；会计季度Financial Security Assistance Account Receivable 财政安全援助应收款Lord High Treasurer，财政大臣Private Finance Initiative，私人财政计划（英国国防部）domestic financial resources 本国财政资源financial and monetary crisis 金融货币〈财政金融〉危机financial and trade system 财贸体制；财政贸易制度financial bonus 财政红利financial charges 财政支出financial control system 财务控制制度；财政管理体制financial laws and regulations 财政法规financial regulations and instructions 财政规章financial revenue 财政收入financial state 财政状况fiscal and monetary policy 财政金融〈货币〉政策fiscal and tax policy 财政税收政策fiscal expenditure 财政支出fiscal measure 财政措施fiscal monetary mix 财政金融综〈混〉合政策fiscal revenue 财政收入China Financial & Economic Publishing House 中国财政经济出版社austerity budget 紧缩预算〔财政〕Committee of Ways and Means 美国众院的财政委员会depositary receipt procedures 财政收入缴存手续depositary receipt system 财政收入缴存制度fiscal discretionary power 财政决定权fiscal dividend 财政盈余fiscal integrity 财政完整性fiscal guidance 财政引导grant-in-aid for agriculture 农业财政补贴treasury bonds 库存债券；财政长期债券；英国库债券unified finance and credit system 统一财政信贷体系pay scot and lot 纳税人应纳的税；分担财政负担real and financial terms 实际条件与财政条件revenue and expenditure in balance 财政收支平衡treasury investment and loan 国库〈财政〉投资和贷款Ways and Means advances （英）财政短期贷款Ways and Means Committee （美国会）财政委员会Chief of Finance 财政主管Financial Marketing Association；财务行销协会Financial News Network；财务新闻网络Army Finances Association 部队财政联合会Commonwealth Bank Finance Company 英联邦金融财政公司California Financial Aid Form 加利福尼亚财政赞助组织Central Financial Management Activities 中央财政管理机构European Financial Houses 欧洲财政机构Financial Management for Data Processing 财政管理的数据处理Financial Management Plan for Emergency Conditions (USA) 紧急事件财政管理计划Bureau of Government Financial Operations 政府财政管理局International Association for Financial Planning 国际财政计划协会National Treasury Employees Union 国家财政职员联盟Secretary of the Treasury 财政部部长。