新加坡英汉财经名词
Abandoned Assets 报废资产
Abatement 折扣,减税
Abnormal Depreciation 特别折旧
Above Par 高于票面价值
Absolute Advantage/Cost 绝对优势/成本
Absorbed Cost 已吸收成本
Absorption 费用/成本的分摊
Abstinence 节制
Abuse of Trust 不顾信用
Accelerated Depreciation 加速折旧
Acceptance 承兑,认付
Acceptance Bill/Commission 承兑票据/手续费
Acceptance House 承兑行
Accepting Bank 承兑银行
Account Balance 帐户结余/余额
Accountability 会计责任,承担责任
Accounting Year 会计年度
Accrued Assets 应计资产
Accrued Expense 应付费用
Accrued Income 应付收益
Accumulated Amount 累积款额
Acquisition (公司对公司的)收购
Act of God/Nature 天灾
Act of Honour 代兑退票
Active Circulation 货币流通额
Active Demand 需求甚殷/畅销
Active Market 交投畅旺市场/股票
Active Trade Balance 贸易顺差
ACU (Asian Currency Unit) 亚元单位
Ad Valorem Duty 按价税、从价税
Added value 增值
Added-value Tax (value-added Tax) 增值税
Additional Registration Fees 额外注册费
Additional Tax 附加税
Adjudication of Bankruptcy 宣布破产
Admitted Assets 有价值资产、有清算价值资产
Advance Capital/Bill 预付资本/预付单
Adventure 投机性商业活动
Adverse Balance of Payment 支付逆差
Adverse Balance of Trade 贸易逆差
Advisory Committee 顾问委员会/咨询委员会
Affiliate 附属公司/分行
AFTA (Asean Free Trade Area) 亚细安自由贸易区
After Sales Service 售后服务
Aggregate Demand/Supply 总需求/总供应
AGM (Annual General Meeting) 股东常年大会
AIS (Approved International Shipping Entreprise Scheme) 特准国际船运企业计划
AIT (Approved International Trader Scheme) 特准国际贸易商证书
Allocation (资金的)分配,拨款
Annual Audit 年度审计
Annual Report 常年报告书
AOT (Approved Oil Trader Scheme) 特准石油交易商证书
APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛
Appropriation Act/Budget 拨款法案/预算案
Approved Securities Companies 特准证券公司
Arbitration of Exchange 汇率的裁定
Arrears 拖欠数额
Asian NIEs 亚洲新兴工业经济体
Ask Price 卖价
ASSET Card 电子查间系统卡
Assets Taxes 资产税
(b)
Back Tax 退缴税
Back to Back L/C 背对背信用证
Bad Debts 呆帐
Balance 差额平衡;结算
Balance Account 结帐
Balance Budget/Economy 平衡预算/经济
Balance of Financial/Revenue and Expenditure 财政收支平衡
Balance of Interest 利益均衡
Balance of International Indebtedness 国际借贷差额
Balance of International Payment 国际收支平衡/差额
Balance of Payment Deficit 收支逆差
Balance of Payment Surplus 收支顺差
Balance of Trade (对外)贸易差额
Balance Sheet 资产与负债表
Bank Clearing 票据交换
Bank for International Settlement (BIS) 国际结算银行
Bank Stock/Year 银行资本/年度
Bankers' Acceptance 银行承兑
Barrier (贸易)壁垒
Barter Trade 易货贸易/物物交换
Base/Base Year (指数的)基准/基准年
Bear Market 熊市
Before Tax (Pre-tax) 扣税前
Betterment 固定资产之改良、 改良投资、修缮经费
Betting Taxes 赌博税
Bid Price 买价
Bilateral Trade 双边贸易
Black Rate/Black Market Price 黑市价
Block Vote Allocation System 整笔拨款制度
Blue Chip (Share) 蓝筹股
Blue Chip investment 蓝筹股投资/稳健投资
blue chip stock 蓝筹股
Bond 债券
Bond 债券
Bonus Share 红股
Book Closure Date 股票过名/注册截止日期
Boomflation 繁荣通膨
Booming/Boom 景气/繁荣
Boomlet 小景气/短暂繁荣
Brain-Intensive Industries 智力密集工业
Budget Accounts 预算账户
Budget Act 预算法案
Budget Allocation 预算拨款
Budget Allotment 预算分配
Budget Appropriation 预算拨款
Budget Enforcement 预算执行
Budget for Annual Expenditure 岁出预算
Budget for Annual Revenue 岁入预算
Budgeting 预算编制
Bull Market 牛市
Business Enterprise/Entity 工商企业
Business Expectation 商业展望
Business Income Tax 营业所得税
Buying rate 买入汇率
(c)
Capacity 能力/生产能力/设备能力
Capital Account 资本帐户
Capital and Labour 资本与劳工
Capital and Liabilities Ratio 资本负债比率
Capital Budget 资本预算
Capital Consumption 资本消耗
Capital Deficit 资本赤字
Capital Expenditure/Expenses 资本开支/费用
Capital Exporting and Recipient Country 资本输出国和资本接受国
Capital Gains Tax 资本收益税
Capital Grants 资本拨款
Capital Intensive 资本密集
Capital Market 资本市场(指中长期借贷市场)
Capital Revenue 资本收入
Capitalisation 市值
Cash Budget 现金预算
Cash Market 现金市场
Central Depository Pte Ltd (CDP) 中央托收公司
Central Limit Order Book (CLOB) 自动撮合国际股市
CEO 总裁
CEPT 有效普惠关税
Chartered Bank 特许银行
Closing Price 闭市价
CNN 电视电缆新闻网(简称电缆新闻网)
Commodity Tax 商品税
Comparative Advantage 相对优势
Comparative Costs 比较成本
Complete Plant 成套设备
Composite Demand 综合性需求
Concession 优惠/特惠
Concessional loan/terms 特惠贷款/条件
Consolidated Account 综合帐目
Consolidated Profit/Loss 综合盈利/亏损(综合损益表)
Consolidated Tax 综合税
Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳
Consumption Tax 消费税
Contra Trade 对敲交易
Conversion Price 转换价
Convertible Loan Stock 可转换债券
Corporate and Personal Income Taxes 公司及个人所得税
Cost Efficiency 成本效率
Cost Inflation 成本性通货膨胀
Counter Tariff 对抗关税
Counter Trade 对销贸易
CPF Cashier's Order 公积金本票
CPF Contribution Rate 公积金缴交率
Current Account 经常项目/国际收支账目/往来户头
Current Expenditure 经常开支
Current Liabilities 流动负债
Current Year 本年度
Customs and Excise Taxes 关税及国产税
(d)
De Facto Company 事实上的公司
Dealer 交易员
Debt Relief 债务免除
Debt Servicing 债务偿还事务、债务还本付息
Deed of Mortgage/Property 抵押契约/财产转让契约
Deed Tax 契据税
Deflation/Policy 通贷紧缩/政策
Deflator 缩减指数
Demand-pulled inflation 需求引发的通膨
Depreciable Assets 应折旧资产
Depreciated Currency 贬值货币
Deputy President (银行)副行长
Development Financing 发展集资
Development Fund 发展基金
Development Tax 发展税
Diesel Tax 柴油税
Diminishing Returns 报酬递减
Dividend 股息
Dividend Yield 周息率
DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议
Duties on Cigarettes and Tobacco 香烟与烟草税
(e)
EAEC (East Asia Economic Caucus) 东亚经济核心论坛
Earnings Per Share (EPS) 每股盈利
Economic Grouping 经济集团
Economy of Scale 规模经济(指大规模企业经营的经济效益)
Edusave Account 教育储蓄计划户头
EGM (Extraordinary General Meeting) (公司)股东特别大会
Electronic Share Application (ESA) 认购新股电子服务
EMS (European Monetary System) 欧洲货币体系
Entertainments Duty 娱乐税
Entrepreneur 企业家
Equilibrium of Balance of Payment 国际收支平衡
Equity 资本/股本/资产净值
Equity Capital 资本/股本
Equity Earning 股本盈利
Equity Financing 售股集资
Equity/Direct Investment 股本投资/直接投资
Ergonomics 人才经济学/人类工程学
Estate Duty 遗产税
Euromart/European Market 欧洲共市
Exchange Tax 外汇税
Exchequer 国库/财源
Exchequer 英国财政部
Excise Duty/Tax 国产税/货物税/特许权税
Exempt 豁免
Exempt from Tax 免税
Exemption 豁免缴税
Exercise Price 转换价
Expansion Broad-based 全面性扩展
Expenditure on Manpower 人力开支
Expenditure Tax 支出税
External Assets 国外资产
External Linkage 对外联系
Extra Duty 特别税
Extraordinary Budget 额外预算
Extraordinary Expenditure 额外支出
Extraordinary Expenses 额外经费
Face value 面值
Factors of Production 生产要素
Factory Tax 出厂税/制造税
Favourable Balance 顺差
Favourable Balance of Trade 贸易顺差
Final Balance 最后结余、最后余额
Final Budget 核定预算
Final Dividend 年终股息
Financial and Business Services 金融与专业服务
Financial Year 财政年
Financing 集资
Fines and Forfeitures 罚款及没收物
Fiscal Levy 财政税收
Fiscal Policy 财政政策
Fiscal Year 财政年度
Fixed Assets System (FAST) 固定资产制度
Fixed Price Share 定价股
Flexible Wage System 灵活工资制度
Foreign Share 海外股
Free Depreciation (投资优待)自由折旧
Full Employment 全民就业
Futures 期贷
GATT 关税与贸易总协定(简称关贸总协定)
GDP 国内生产总值
GDP Deflator 国内生产总值缩减指数
GDP Per Capita 国内人均产值/(按人口平均计算的国内生产总值)
General Income Tax 一般所得税
General Tariff 普通税制/单一税率
General Trading 一般贸易
Generalized Inflation 全面通膨
GNP 国民生产总值
GNP Per Capita 国民人均产值(按人口平均计算的国民生产总值)
Goods and Services Tax (GST) 货物与服务税(简称消费税)
GOP (Gross Overall Profit) 总盈利额
Grants-In-Aid (GIA) 援助津贴、辅助金
Growth Triangle 成长三角
GSP (Generalized System of Preferences) 普遍优惠制(普惠制)
GST 消费税
Hard Cash 现金
Hard Currency 硬货币
Hard Money 硬币/铸币
Heavy Duty 重关税
Heavy Tax 重税
Hedge/Hedging/Hedgeable (商品,期货的)对冲买卖、套期保值、可套期保值
Hidden Tax 间接税
Hot Money/Bad Money/Refugee Money 热钱或游资
Hyperinflation 恶性通货膨胀
Hypermarket 巨型超级市场
I/E (Import-Export) 进出口
Impersonal Tax 间接税
Import Surtax 进口附加税
Imputation System 估算制度
Income and Expenditure Account 收支账
Income from Royalties 专利权收益
Income Tax 所得税
Income Tax Allowance 所得税免税额
Indirect Tax 间接税
Infant Industry (需要保护的)新生工业
Initial Public Offering (IPO) 公开售股计划
Inland Duty 内地税
Inland Revenue 国内税收
Input Tax 源头消费税
Insider Trading 局内人交易
Interim Dividend 年中/中期股息
Interim Results 中期业绩
Internal Tax 国内税
Invest Singapore 投资新加坡
Investment Incentive 投资奖励
Investment Surcharge 投资收入附加税
IPO 首次公开售股计划
Issued Capital 发出股本
Judicial Act 诉讼
Judicial Person 法人
JV (Joint Venture) 合资经营/联营
Key Currency (国际)主要货币
Key Industry 主要工业
Know-how 技术/知识
Know-how Deal 技术交易
Knowledge Industry 知识产业
Labour and Capital 劳资双方
Labour-intensive 劳工密集
Labour-saving 节省劳力
Laissez-faire Policy 自由放任政策
Land Bank 土地银行
Land Bank (政府、公司等)所拥有的土地
Land-intensive 土地密集
Lead manager 主理银行
Legacy Duty 遗产税
Legal Budget 法定预算
Legal Capital 法定股本
Lending Rate 贷款利率
Licences and Permits 执照及准证
License System 许可证制度
License Tax 执照费
Licensing 颂发专利证/许可证、许可证贸易
Liquid Capital 流动资本
Liquid Liabilities 流动负债
Liquid Reserve 流动储备金
Liquidity 周转、流动账、清偿能力
Liquidity Ratio 周转率、流动比率
Listed Companies 挂牌公司
listed company 上市公司
Loan Stock 债券
Loan Syndication 财团贷款
Local (Simex) (新加坡国际金融交易所)个人会员
Local Shares 本地股
Loss and Gain 损益
Loyalty Shares 忠诚股
Luxury Tax 奢侈品税
Mainboard 第一级股市
Management Accounting System (MAS) 管理会计制度
Margin 按金/保证金
Margin Buying 交保证金的买空
Margin Trading 按金交易
Marginal Profit 边际利润
Marginal Propensity to Invest/Save 边际投资/储蓄倾向
Marginal Return/Revenue 边际盈利/收入
Maritime Centre 海事申心
Market Capitalization 市值
Market Discount Rate 市场贴现率
MFA (Multi-fabre Agreement) 多种纤维协定
MFN (Most Favoured Nation) 最惠国
MFNC (Most Favoured Nation Clause) 最惠国待遇条款
Mini Crisis/Mini Recession 小危机/轻微衰退
MNCs 跨国公司
MOD (Million Gallons Per Day) 每天百万加仑
Monetary Policy 货币政策
Money Market 货币市场/短期藉贷市场
Movable (Property)/Movables 动产
NAFTA (North America Free Trade Area) 北美自由贸易区
National Currency 本国货币
National Debt 国债
National Economic Budget 国民经济预算
National Income 国民收入
National Income (in Real Terms) 国民实际收入
National Revenue 国家税收/政府岁入
Negative Growth 贸增长
Net Balance of Trade 贸易净差额
Net Earnings Per Share 每股净利
Net National Product (NNP) 国民生产净值
Net Tangible Assets 有形资产净额
Net Tangible Assets Per Share 每股净有形资产值
NIE 新兴工业经济体
Nominal Amount 面额
Nominal Capital 名义资本
Nominal Earnings/Yield 名义收益
Nominal Expenditure 名义支出
Nominal Income 名义收入
Nominal Wage 名义工资
Nominee Company 托管公司
Odd Lot 散股
OECD 经济合作及发展组织(简称经合组织)
Offshore Banking 岸外银行业
Offshore Loan 岸外贷款
OHQ Status 营业总部证书
Oil Royalty 石油开采税
OPEC 石油输出国组织(简称油盟)
Opportunity Cost 机会成本
Optimization 最佳效益
Option 选择权、期权
Ordinary Shares 普通股
Other Operating Expenditure (OOE) 其他行政开支
Outlay 总支出/全国消费投资总额
Outlay Tax 消费税
Output Tax 支出消费税
Over Subscribed 超额认购
Overheating in The Economy 经济过热
Paid-up Capital 缴足资本
Par value 票面值
Par value 面值
Patent Law 专利法
PAYE (Pay as You Earn) 所得税预扣制计划
Payroll Tax 薪金税
Pensions 养老金
Pensions Expenditure 退休金开支
Per Capita 按人口平均计算、人均
Personal Income Tax 个人所得税
Personal Tax 个人税
Poll Tax 人头税
Position 盘口
Preference Shares 优先股
Prepaid Tax 预付税款
Pretax 扣税前的
Price-earnings Ratio 本益比
Private Placement 私下售股
Profit Taking 套利
Progressive Income Tax 累进所得税
Progressive Tax 累进税/累进税制
Property Tax Refund on Vacant Residential Buildings Undergoing
Works 退还产业税予正在进行装修工程的空置住宅
Prospectus 发股计划书
Public Company 挂牌公司
Quality Market 重质量的市场
Quota 限额、配额、固打
Quota System 配额制(国际货币基金会各国配额)
Quoted Company/Corporation 挂牌公司/上市公司
Quoted Securities/Shares 挂牌证券/股票
R&D (Research and Development) 研究与发展
Rated Tax 定率税
Rates 收费率、保险收费率
Re-export 转口
Ready Market 现货市场
Recession 经济衰退
Recurrent Cost/Appropriation 经常成本/经常拨款
Recurrent Expenditure 经常开支
Recurrent Revenue 经常收入
red chip stock 红筹股
Registration Tax 注册税
Regressive taxation 递减税制
Reimbursement 偿还
Remisier 取佣经纪
Revenue Duty/Tax 收入关税/财政关税
Reverse Income Tax 低收入补助费
Revised Budget 修订预算
Rights Issue 附加股
Rights Issue 附加股
Road Tax 路税
roll-on roll-off vessel 滚装船
Royalty 专利税
Running Account 流水帐
SAVE (Save as You Earn) 边赚边储计划
Scripless Trading 无票交易
second board 二板股市
Securities Account 证券户头
Securities Industry Act 证券业法令
Selective Consumption Taxes 选择性消费税
SEZ (Special Economic Zone) 经济特区
Share option 股票认购权
Shareholders' Funds 股东资金
Short Selling 卖空
SIMEX 新加坡国际金融交易所
Singapore International Foundation 新加坡国际基金
Sinking Fund 偿债基金/累积基金/公积基金
Skills Development Fund 技能发展基金
Slowdown 放缓(经济)
Speculation 投机买卖
Speculative Stock 投机性股票
Stamp Duty/Tax 印花税
Standard Chartered Bank 渣打银行
Statement of Account 账单、对账单
Statutary Boards Contributions 法定机构捐款
Stock Exchange of Singapore (SES) 新加坡股票交易所
Stock Exchange of Singapore Dealers' Automated Quote (SESDAQ)
自动报价股市或第二级股市
Straits Times Industrial Index (STII) 海峡时报工商指数
Strike Price 最低成功标价
Subsidiary 子公司
Suspended 暂停交易
SWAP (汇兑期货)换期/互换
Swap Agreement 互换货币协议、互购协定
Takeover 收购
Tax Deduction for Contributions to Edusave Scheme 缴教育储蓄计划金课税扣减
Tax Deduction for CPF Contributions of Self-employed Persons
自雇人士缴公积金课税扣减
Tax Deduction for General Provisions Made by Bank 银行一般储备金课税扣减
Tax Exemption on Dividends Paid out of Foreign Income 外国收入的股息免税
Tax Haven 避税港/低税国
Tax Holiday (鼓励投资的)免税期
Tax Incentive for Services Provided by Trust Companies 信托服务税课税奖励
Tax Incentive for Underwriting and Managing International
Securities I 国际证券包销管理课税奖励
Tax on Property 产业税
Tax On value Added 增值税
Tax Relief for Handicapped Spouse 残疾配偶课税优待
Taxable Income/Earnings 应纳税收入
Technical Analysis 技术性分析或图表分析
Technical Know-how 技术知识
Technology Transfer 技术转移
Tender Shares 投标股
Tertiary Industry 第三产业(指服务业)
TEU 集装箱单位
Tight Money 银根紧缩
Tourism Cess 旅游税
Trade Gap 贸易差额
Trading Account 交易户头
Transferable Subscription Rights (TSRs) 认股权
Transportation Tax 运输税
Treasury Note Bond 国库券/国库债券
Trust Companies 信托公司
Trustee Stock 信托股
Two-tier Price System 两价制
Under Subscribed 认购额不足
Underwriter 包销商
Unit of Account 记账单位/计价单位
Unit Trust Fund 单位信托基金
Unlisted 未挂牌/未上市的
Unsecured Account 无担保账户
Unsecured Loan Stock 无担保债券
Upswing/Upturn 经济好转
Utilization of Resources 资源的利用
Variable Budget 可变预算
VAT (value-added Tax) 增值税
Venture 商业冒险、商业企业
Venture Capital 风险资本、冒险资本
Wage Freeze 工资冻结
War Rate 战险费率
War Risk Premium 战险保费
War Time Economy 战时经济
Warrant 凭单
Water Conservation Tax 鼓励节省用水税
Wealth Tax 财富税
When-issued 发股后
Whichever is higher/lower 按两者中较高/低者计算
Withholding Tax 预扣税
Working Assets/Capital 营运资产/资本
Writeoff 注销
Written Laws 成文法
Yield 收益、产量、回利
Zero Economic Growth 零经济增长
Zero rated 零点税率
Zero Rates of Duty 免税
Zero-growth 零增长
Zero-sum Game 零和游戏、一方赢另方输竞赛、不是你输就是我赢