金融英语词典doc164(1).pdf

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1、金融英语词典金融英语词典A:A share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 XXabsolute 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

2、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 XXacceptable 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accep

3、tor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 XX意外保险公会accident insurance scheme意外保险计划accident year basis意外年度基准acmodation通融；贷款acmodation bill 通融票据；空头票据acmodation party 汇票代发人account balance XX 余额；XX 结余account book帐簿account collected in advance预

4、收款项account current book往来帐簿accountof after-acquiredproperty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 XXaccount 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 XX名称；会计科目accountants report会计师报告Accountants Re

5、port 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accountingby 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a

6、ccounting 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AccountingServices 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acco

7、unting 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1/162accrued 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 recei

8、vable 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 ine 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acqu

9、isition 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 ine 实际入息；实际收入；实际

10、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 XX精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有

11、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 mitment 额外承担additional mitment vote 额外承担拨款additional depe

12、ndent 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a

13、djudication 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

14、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AdministrationDivisionHong

15、KongMonetaryAuthority 行政处XX 金融管理局administration expenses 行政费用2/162administration 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

16、帐目；预付款XXadvance pensation 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 dra

17、wing 提款通知书；汇票通知书advice of payment 付款通知Advisory mittee Securities and Futures mission 谘询委员会证券及期货事务监察委员会Advisory mittee on Diversification 经济多元化谘询委员会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 pany 附属公司；联号；联营公司affirmation estate duty 非 XX 式宣誓遗产税affordability 负担能

18、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 pany 公司代理人agents 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 a

19、ssets 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

20、 合计基准aggregated net chargeable ine 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of ines 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 Kongand the Government of Japan for the Promotion andProtection of Investment XX 政府和日本政府关于相互促进和保护投资协定Agreem

21、ent between the Government of Hong Kongand the Government of the Republic of Austria for thePromotion and Protection of InvestmentXX 政府和奥地利 XX 国政府关于相互促进和保护投资协定Agreement between the Government of Hong Kongand the Government of the Republic of France for thePromotion and Protection of InvestmentXX 政府和

22、法兰西 XX 国政府关于相互促进和保护投资协定Agreement between the Government of Hong Kongand the Government of the Republic of Korea for thePromotion and Protection of InvestmentXX 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 purchas

23、e 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 Services3/162Bureau 民航运输谈判组经济局airport tax 机场税alcohol duty 酒精税alienation

24、 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 XXall-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

25、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 infl

26、ation 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 X 围 开支总目或分目ambit of charges 征税 X 围；收费 X 围amended valuation 经修订的估值American modities Exchange 美国商品交易所

27、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 panies 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 d

28、ue to holding panies 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

29、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

30、annual balance 年度余额annual disposable ine 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

31、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4/162annual 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 panies andRepresentative 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annu

32、ity 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

33、 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 thebooks 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appor

34、tionment 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

35、of Hong Kongdollar 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

36、 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 pany 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 regio

37、nal 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

38、（XX）XXascertainment of profit 确定利润Asia Clear“亚洲结算系统”Asia mercial Bank Ltd.亚洲商业银行 XXAsian 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-op

39、eration APEC 亚太区经济合作组织亚太经合组织5/162asked price 沽盘；喊价；索价；卖方报价assessable ine 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

40、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 pany 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 por

41、tfolio 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 XX 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 l

42、etters 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 XXassociate member 附属会员associated body corporate 相联法人团体associated pany 相联公司；联属公司associated corporation 相联法团Assoc

43、iationofCharteredCertifiedAccountantsACCA United Kingdom 公认会计师公会 英国Association of Futures Exchange Brokers XX 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 按一九年价格计算at

44、 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

45、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 mission 审计署Audit mittee

46、 Stock Exchange of Hong Kong Limited,Securities and Futures mission 稽核委员会XX 联合交易所 XX；核数委员会证券及期货事务监察6/162委员会audit review 帐目审查Audit Sub-mittee Exchange Fund Advisory mittee审核小组外汇基金谘询委员会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auditors

47、 certificate 核数师证明书；审计师证明书auditors 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 XXAustralia 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 mission 澳洲证券事务监察委员会Australian Soc

48、iety 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 u

49、nit 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XX 成立为法团的认可机构authorize

50、d institution incorporated outside Hong Kong在 XX 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AutomatedTrading SystemATS HongKongFutures Exchange Limited 自动交易