英语巴士网

金融英语财务英语词汇A

分类: FECT金融英语 
 
    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 线上项目支出;经常预算支出
    above-the-line receipt 线上项目收入;经常预算收入
    ABSA Asia Limited 南非联合亚洲有限公司
    absolute change 绝对数值变更
    absolute expenditure 实际开支
    absolute guideline figure 绝对准则数字
    absolute interest 绝对权益
    absolute order of discharge 绝对破产解除令
    absolute profit margin 绝对利润幅度
    absolute value 实值;绝对值
    absolutely vested interest 绝对既得权益
    absorbed cost 已吸收成本;已分摊成本
    absorption 吸收;分摊;合并
    absorption rate 吸收率;摊配率;分摊率
    ACB Finance Limited 亚洲商业财务有限公司
    acceptable form of reciprocity 合理的互惠条件
    acceptable rate 适当利率;适当汇率
    acceptance agreement 承兑协议
    acceptance for honour 参加承兑
    acceptor 承兑人;接受人;受票人
    acceptor for honour 参加承兑人
    accident insurance 意外保险
    Accident Insurance Association of Hong Kong 香港意外保险公会
    accident insurance scheme 意外保险计划
    accident year basis 意外年度基准
    accommodation 通融;贷款
    accommodation bill 通融票据;空头票据
    accommodation party 汇票代发人
    account balance 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 事后取得的财产报告
    account of defaulter 拖欠帐目
    account payable 应付帐款
    account payee only [A/C payee only] 只可转帐;存入收款人帐户
    account receivable 应收帐款
    account receivable report 应收帐款报表
    account statement 结单;帐单;会计财务报表
    account title 帐户名称;会计科目
    accountant's report 会计师报告
    Accountant's Report Rules 会计师报告规则
    accounting and auditing procedure 会计与审计程序;会计与核数程序
    Accounting Arrangements 《会计安排》
    accounting basis 会计基础
    accounting by Official Receiver 破产管理署署长呈交的帐目
    Accounting Circular 《会计通告》
    accounting class 会计类别
    accounting date 记帐日期;会计结算日期
    accounting for money 款项核算
    Accounting Officer 会计主任
    accounting period 会计报告期;会计期
    accounting policy 会计政策;会计方针
    accounting practice 会计惯例
    accounting principle 会计准则
    accounting record 会计记录
    accounting report 会计报告
    Accounting Services Branch [Treasury] 会计事务部〔库务署〕
    Accounting Society of China 中国会计学会
    accounting statement 会计报表
    accounting system 会计制度;会计系统
    accounting transaction 会计事项;帐务交易
    accounting treatment 会计处理
    accounting year 会计年度
    accretion 增值;添加
    accrual 应计项目;应累算数目
    accrual basis 应计制;权责发生制
    accrual basis accounting 应计制会计;权责发生制会计
    accrue 应累算;应计
    accrued benefit 应累算利益
    accrued charges 应计费用
    accrued cumulative preference share dividend 应累算的累积优先股股息
    accrued expenses 应累算费用
    accrued interest payable 应付利息;应计未付利息
    accrued interest receivable 应收利息;应计未收利息
    accrued right 累算权益
    accruing profit 应累算的利润
    accumulated fiscal reserve 累积财政储备
    accumulated profit 累积利润;滚存溢利
    accumulated reserve 累积储备
    accumulation of surplus income 累积收益盈余
    acquired assets 既得资产
    acquisition 收购;购置;取得
    acquisition cost 购置成本
    acquisition expenses 购置费用
    acquisition of 100% interest 收购全部股权
    acquisition of control 取得控制权
    acquisition of fixed assets 购置固定资产
    acquisition of shell "买壳"
    acquisition price 收购价
    act of God 天灾
    acting partner 执事合伙人
    active market 买卖活跃的市场;交投畅旺的市场;旺市
    active partner 积极参与的合伙人
    active trading 交投活跃
    actual circulation 实际流通
    actual cost 实际成本
    actual expenditure 实际开支;实际支出
    actual income 实际入息;实际收入;实际收益
    actual market 现货市场
    actual price 现货价;实际价格
    actual profit 实际利润
    actual quotation 实盘;实际价位;实际报价
    actual year basis 按实际年度计算
    actuals 实货
    actuarial investigation 精算调查
    actuarial principle 精算原则
    actuarial report 精算师报告
    Actuarial Society of Hong Kong 香港精算学会
    actuarial valuation 精算师估值
    actuary 精算师
    ad referendum agreement 暂定协议;有待覆核的协定
    ad valorem duty 从价税;按值征税
    ad valorem duty system 从价税制
    ad valorem fee 从价费
    ad valorem tariff 从价关税
    additional allowance 额外免税额
    additional amount for unexpired risk 未过期风险的额外款额
    additional assessable profit 补加应评税利润
    additional assessment 补加评税
    additional commitment 额外承担
    additional commitment vote 额外承担拨款
    additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
    additional dependent parent allowance 供养父母额外免税额
    additional provision 额外拨款
    additional stamp duty 附加印花税
    additional tax 补加税罚款;补加税款
    Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
    adjudged bankrupt 被裁定破产
    adjudicated bankrupt 裁定破产人
    adjudication fee 裁定费;评定印花税额手续费;评估契据费
    adjudication of bankruptcy 裁定破产;宣告破产
    adjudication of insolvency 裁定无力偿还债务
    adjusted actual 经调整的实数;调整后的实数
    adjusted current assets 经调整的流动资产;调整后的流动资产
    adjusted figure 经调整的数字;调整后的数额
    adjusted liabilities 经调整的负债;调整后的负债
    adjusted loss 经调整的亏损;调整后的亏损
    adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
    adjusted profit 经调整的利润;调整后的利润
    adjusted surplus 经调整的盈余额;调整后的盈余额
    adjusted value 经调整的价值;调整后的价值
    adjustment 调整;修订;理算〔保险〕
    adjustment centre 调剂中心
    adjustment lag 调整过程的时间差距;调整时差
    adjustment mechanism 调整机制
    adjustment of loss 亏损调整
    adjustment process 调整过程;调整程序
    adjustment range 调整幅度
    administered exchange rate 受管制汇率
    Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
    administration expenses 行政费用
    administration fee 手续费;行政费
    administration in bankruptcy 破产管理
    administration order 遗产管理令
    administrator 管理人;遗产管理人
    administrator of the estate 遗产管理人
    admission of debt 债项承认书
    admission of proof 接纳债权证明
    advance 放贷款项;垫付款项;预支款项;预付款项
    advance account 暂支帐目;预付款帐户
    advance compensation 预付补偿金
    advance from shareholder 股东垫款
    advance pending reimbursement 预支以待日后付还
    advanced economy 先进经济体系
    advancement 预付;预付财产
    advances warrant 垫款令
    advancing 贷出
    adverse balance 逆差
    adverse exchange 逆汇
    advertisement addressed to shareholders 在报章刊登的致股东通告
    advice for collection 托收通知书
    advice of drawing 提款通知书;汇票通知书
    advice of payment 付款通知
    Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕
    Advisory Committee on Diversification 经济多元化咨询委员会
    affidavit 誓章;遗产申报誓章
    affidavit of no receipt 述明无收款的誓章
    affiliate 联号;联营公司;附属公司
    affiliated company 附属公司;联号;联营公司
    affirmation [estate duty] 非宗教式宣誓〔遗产税〕
    affordability 负担能力
    African Development Bank [AfDB] 非洲开发银行
    after-acquired property 事后取得的财产
    after-hours dealing 市后交易
    after-tax profit 税后盈利;税后利润;税后溢利
    agency agreement 代理协议
    agency expenses 代理机构的开支
    agency fee 代理费
    Agency Law 《代理法》
    agent 代理人;承销人
    agent of company 公司代理人
    agent's fee 代理人费;经纪费
    aggregate 总计;总数;总体数字
    aggregate amount 总款额;总额
    aggregate assets and liabilities 总体资产与负债
    aggregate at constant price 按固定价格计算的总体数字
    aggregate demand 总需求
    aggregate gross position 总持仓量
    aggregate limit 总限额
    aggregate of salaries tax 合计薪俸税
    aggregate performance 总体表现;总体业绩
    aggregate supply 总体供应
    aggregate surplus 总盈余
    aggregate total 整体总额
    aggregate value 总值;合计价值
    aggregated basis 合计基准
    aggregated net chargeable income 合计应课税入息实额
    aggregation 合并计算;合计;总和
    aggregation of incomes of husband and wife 夫妇入息合并计算
    aggregation of property 财产的总和
    agio 差价;贴水
    Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
    Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
    Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
    Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》
    agreement for a settlement 授产协议
    agreement for assignment 转让协议
    agreement for sale 售卖协议;买卖协议
    agreement for sale and purchase 买卖协议
    agreement for the payment of interest 支付利息协议
    agreement for the repayment of money 还款协议
    agreement of reinsurance 再保险协议
    Agricultural Bank of China 中国农业银行
    air passenger departure tax 飞机乘客离境税
    Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
    airport tax 机场税
    alcohol duty 酒精税
    alienation 让与;让渡;转让
    alimony 生活费;赡养费
    All Ordinaries Index [AOI] 所有普通股指数
    all risks 全险;综合险
    All Sales Record for Stock Market 《股票市场成交报告》
    Allied Capital Resources Limited 新联财务有限公司
    all-items index [Consumer Price Index] 总指数〔消费物价指数〕
    allocation letter 拨款信件
    allocation of fund 分配款项;预留款项
    allocation of profit 利润分配;溢利分配
    allocation warrant 拨款令
    allotment 分配;配股
    allotment notice 股份配售通知;配股通知
    allotment of shares 股份分配
    allowable 可获宽免;免税的
    allowable business loss 可扣除的营业亏损
    allowable expenses 可扣税的支出
    allowance 免税额;津贴;备抵;准备金
    allowance for debts 债项的免税额
    allowance for depreciation by wear and tear 耗损折旧免税额
    allowance for funeral expenses 殡殓费的免税额
    allowance for inflation 为通货膨胀而预留的款项;通胀准备金
    allowance for repairs and outgoings 修葺及支出方面的免税额
    allowance to debtor 给债务人的津贴
    alteration of capital 资本更改
    alternate trustee 候补受托人
    amalgamation 合并
    ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
    ambit of charges 征税范围;收费范围
    amended valuation 经修订的估值
    American Commodities Exchange 美国商品交易所
    American Express Bank Limited 美国运通银行
    American Stock Exchange 美国证券交易所
    amortization 摊销
    amount due from banks 存放银行同业的款项
    amount due from banks abroad 存放海外银行同业的款项
    amount due from holding companies 控股公司欠款
    amount due from local banks 存放本港银行同业的款项
    amount due to banks 银行同业的存款
    amount due to banks abroad 海外银行同业的存款
    amount due to holding companies 控股公司存款
    amount due to local banks 本港银行同业的存款
    amount due to outport banks 外埠银行同业的存款
    amount for note issue 发行纸币的款额
    amount of bond 担保契据的款额
    amount of consideration 代价款额
    amount of contribution 供款数额
    amount of indebtedness 负债款额
    amount of principal of the loan 贷款本金额
    amount of rates chargeable 应征差饷数额
    amount of share capital 股本额
    amount of sums assured 承保款额
    amount of variation 变动幅度
    amount of vote 拨款数额
    amount payable 应付款额
    amount receivable 应收款额
    Amsterdam Stock Exchange 阿姆斯特丹证券交易所
    analysis 分析
    ancillary risk 附属风险
    annual account 周年帐目;周年帐目报表;年度决算;年结
    annual accounting date 年结日期
    annual allowance 每年免税额;年积金;年度津贴;年津
    annual balance 年度余额
    annual disposable income 每年可动用收入
    annual estimates 周年预算
    annual fee 年费
    annual general meeting 周年大会
    annual growth rate 年增率;每年增长率
    annual long-term supplement 长期个案每年补助金
    annual pensionable emolument 可供计算退休金的年薪
    annual report 年报
    Annual Report on the Consumer Price Index 《消费物价指数年报》
    annual return 周年报表;周年申报表;每年报税表格
    Annual Return Rules 《周年报表规则》
    annual review of consumer prices 每年消费物价回顾
    annual roll-forward basis 逐年延展方式
    annual salary 年薪
    annual statement 年度报表;年度决算表
    Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
    annuitant 年金受益人
    annuity 年金
    annuity contract 年金合约
    annuity on human life 人寿年金
    antecedent debt 先前的债项
    ante-dated cheque 倒填日期支票
    anticipated expenditure 预期开支
    anticipated net profit 预期纯利
    anticipated revenue 预期收入
    anti-inflation measure 反通货膨胀措施
    anti-inflationary stance 反通货膨胀立场
    apparent deficit 表面赤字
    apparent financial solvency 表面偿债能力
    apparent partner 表面合伙人
    application for personal assessment 个人入息课税申请书
    application of fund 资金应用
    application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
    appointed actuary 委任精算师
    appointed auditor 委任核数师;委任审计师
    appointed trustee 委任的受托人
    appointer 委任人
    apportioned pro rata 按比例分摊
    apportionment 分配;分摊
    Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
    apportionment formula 分摊方程式
    apportionment of estate duty 遗产税的分摊
    appraisal 估价;评估
    appreciable growth 可观增长
    appreciable impact 显着影响
    appreciable increase 可观增长
    appreciation 增值;升值
    appreciation against other currencies 相对其他货币升值
    appreciation of the exchange value of Hong Kong dollar 港元汇值上升
    appreciation tax 增值税
    appropriation 拨款;拨用;拨付
    appropriation account 拨款帐目
    Appropriation Bill 拨款法案
    appropriation-in-aid system 补助拨款办法
    approved assets 核准资产
    approved basket stock 认可一篮子证券
    approved budget 核准预算
    approved charitable donation 认可慈善捐款
    approved charitable institution 认可慈善机构
    approved currency 核准货币;认可货币
    approved estimates 核准预算
    approved estimates of expenditure 核准开支预算
    approved overseas insurer 核准海外保险人
    approved overseas trust company 核准海外信托公司
    approved pooled investment fund 核准汇集投资基金
    approved provident fund scheme 认可公积金计划
    approved provision 核准拨款
    approved redeemable share 核准可赎回股份
    approved regional stock 认可地区性证券
    approved retirement scheme 认可退休金计划
    approved subordinated loan 核准附属贷款
    arbitrage 套戥;套汇;套利
    arbitrageur 套戥者;套汇者
    arbitrary amount 临时款项
    arrangement 措施;安排;协定
    arrears 欠款
    arrears of pay 欠付薪酬
    arrears of revenue 逾期未收税款;逾期未收的帐项
    articles of association 组织章程;组织细则;组织章程细则
    Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
    ascertainment of profit 确定利润
    "Asia Clear" "亚洲结算系统"
    Asia Commercial Bank Ltd. 亚洲商业银行有限公司
    Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
    Asian Development Fund [ADF] 亚洲发展基金
    Asian dollar bond 亚洲美元债券
    Asian dollar market 亚洲美元市场
    Asian dollar rate 亚洲美元利率
    Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
    Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
    asked price 沽盘;喊价;索价;卖方报价
    assessable income 应评税入息
    assessable loss 应评税亏损
    assessable profit 应评税利润
    assessable value 应评税值
    assessed profit 估定利润
    assessed value 经评估价值
    assessment 评税;评定;估价;评税单
    assessment number 评税编号;估价编号
    assessment of additional tax 补加税评税
    assessment of performance 业绩评估;实绩评价
    Assessor 评税主任
    asset price bubbles 资产价格泡沫
    asset-backed securities 具资产保证的证券
    assets accretion 资产增值
    assets and liabilities 资产与负债
    assets betterment statement 资产递增表;资产改进表
    assets lending 实物放款;有抵押贷款
    assets of the company passing on the death 死者去世时转移的公司资产
    assets pledged as security for liabilities 用作负债抵押的资产
    assets portfolio 资产投资组合
    assets price 资产价格
    assets quality 资产质素
    assets realization 资产变现
    assets refinancing arrangement 资产再集资安排
    assets securitization 资产证券化
    assets situated outside Hong Kong 在香港以外地方的资产
    assets stripping 削减资产;拆卖资产
    assets value 资产值
    assignee 承让人
    assignment 转让;转让书;转让契
    assignment of interest 权益转让
    assignment of letters patent and trade mark 专利证书及商标转让
    assignment of property 物业转让;物业转让书
    assignment right 转让权
    assignor 转让人
    associate 有联系的人;有关连人士;相联者;合伙人;联系人
    Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
    associate member 附属会员
    associated body corporate 相联法人团体
    associated company 相联公司;联属公司
    associated corporation 相联法团
    Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕
    Association of Futures Exchange Brokers 香港期货经纪协会
    Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
    association of underwriters 承保人组织
    assumption of control 接管
    assurance 担保;保险;转易;转易书
    assurance of interest 权益的转易
    at 19XX price 按一九XX年价格计算
    at a discount 按赔价计算;按贴水价格计算;打折扣
    at a premium 按溢价计算;按升水价格计算
    at call 通知付款;按通知
    at constant market price 按固定市价计算
    at constant price 按固定价格计算
    at cost 按成本计算
    at current market price 按当时市价计算;按现时市价计算
    at current price 按当时价格计算;按现时价格计算
    at factor cost 按要素成本计算;按生产要素成本计算
    at money-of-the-day price 按付款当日价格计算
    at or better 按指定或较佳价位〔买卖指令〕
    at par 按面值计算;平价
    at sight 见票即付
    at the close 按收市盘
    at the opening 按开市盘
    attestation 见证;见证条款
    at-the-money option 平价期权
    attorney 受权人;受托代表人
    attornment 新拥有人承认书
    attributable profit 可归属利润
    attributable share value 可归属股份价值
    Auckland Stock Exchange 奥克兰证券交易所
    auction 拍卖
    auctioneer 拍卖商
    audit 审计;核数
    Audit Commission 审计署
    Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
    audit review 帐目审查
    Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕
    audited account 审计帐目;经审计的帐目
    audited annual account 经审计的周年帐目
    audited balance sheet 经审计的资产负债表
    auditor 核数师;核数主任;审计师
    auditor's certificate 核数师证明书;审计师证明书
    auditor's report 核数师报告;审计师报告
    Aussie bond 澳元债券
    austerity budget 紧缩预算
    Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
    Australia All Ordinaries Index 澳洲所有普通股票指数
    Australian Dollar [AUD] 澳元
    Australian Options Market 澳大利亚期权市场
    Australian Securities Commission 澳洲证券事务监察委员会
    Australian Society of Certified Practising Accountants 澳洲执业会计师公会
    Australian Stock Exchange 澳大利亚证券交易所
    Austrian Schilling [ATS] 奥地利先令
    authentication 认证;鉴证
    authority to purchase 委托购买证;委购书
    authorization 认可;核准;授权;授权书
    authorization by direction 指示授权
    authorization by instruction 指令授权
    authorization by warrant 令状授权
    authorization of unit trust 单位信托的认可
    authorized agent 指定代理人
    authorized capital 法定资本
    authorized clerk 出市员
    authorized dealer 认可交易商
    authorized financial institution 认可财务机构
    authorized fund 认可基金
    authorized fund house 获授权的基金公司;认可基金公司
    authorized institution 认可机构
    authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
    authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
    authorized insurer 获授权保险人;获认可承保人
    authorized investment 特准投资项目
    authorized person 获授权人
    authorized representative 获授权代表
    authorized share capital 法定股本
    automated quotation system 自动报价系统
    Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕
    automatic adjustment mechanism 自动调整机制
    automatic adjustment system 自动调整系统
    Automatic Clearing House 自动票据交换所
    automatic exchange rates accumulation system 自动化汇率累集系统
    Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
    automatic teller machine [ATM] 自动柜员机
    autopay 自动转帐
    available assets 可用资产
    available fiscal reserve 现存财政储备
    available profit 可用利润
    Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
    average 平均;平均数;海损
    average basic salary 平均基本薪金
    average consumer expenditure 平均消费开支;一般消费开支
    average cost 平均成本
    average cost of land production 增辟土地平均成本
    average daily turnover 平均每日成交额
    average daily wage rate 平均每日工资率
    average expenditure pattern 平均开支模式
    average growth rate 平均增长率
    average net fixed assets 固定资产平均净值
    average of relatives 相对价格平均数
    average price 平均价格
    average propensity to consume 平均消费倾向;一般消费倾向
    average propensity to save 平均储蓄倾向;一般储蓄倾向
    average rate 平均率
    average revenue 平均收入;平均收益
    average stock 平均库存;平均存货
    average yearly rent 平均年租
    avoidance of double taxation 避免双重课税
    avoidance of tax 避税

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