金融英语辞典，包括几乎所有金融单词，可以当词典用

金融英语辞典，包括几乎所有金融单词，可以当词典用 中国英语学习网 www.24en.com A: accounting basis 会计基础 A share ,股;甲类股份 accounting by Official Receiver 破产管理署署长呈交abatement of tax 减税;减扣免税额 的帐目 ABN AMRO Bank N.V. 荷兰银行 Accounting Circular 《会计通告》 above-the-line expenditure 线上项目支出;经常预算accounting class 会计类别 支出 accounting date 记帐日期;会计结算日期 above-the-line receipt 线上项目收入;经常预算收入 accounting for money 款项核算 ABSA Asia Limited 南非联合亚洲有限公司 Accounting Officer 会计主任 absolute change 绝对数值变更 accounting period 会计报告期;会计期 absolute expenditure 实际开支 accounting policy 会计政策;会计方针 absolute guideline figure 绝对准则数字 accounting practice 会计惯例 absolute interest 绝对权益 accounting principle 会计准则 absolute order of discharge 绝对破产解除令 accounting record 会计记录 absolute profit margin 绝对利润幅度 accounting report 会计报告 absolute value 实值;绝对值 Accounting Services Branch [Treasury] 会计事务部absolutely vested interest 绝对既得权益 〔库务署〕 absorbed cost 已吸收成本;已分摊成本 Accounting Society of China 中国会计学会 absorption 吸收;分摊;合并 accounting statement 会计报表 absorption rate 吸收率;摊配率;分摊率 accounting system 会计制度;会计系统 accounting transaction 会计事项;帐务交易 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 accounting treatment 会计处理 acceptable rate 适当利率;适当汇率 accounting year 会计年度 accretion 增值;添加 acceptance agreement 承兑 acceptance for honour 参加承兑 accrual 应计项目;应累算数目 acceptor 承兑人;接受人;受票人 accrual basis 应计制;权责发生制 acceptor for honour 参加承兑人 accrual basis accounting 应计制会计;权责发生制会 计accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意accrue 应累算;应计 外保险公会 accrued benefit 应累算利益 accrued charges 应计费用 accident insurance scheme 意外保险 accident year basis 意外年度基准 accrued cumulative preference share dividend 应累accommodation 通融;贷款 算的累积优先股股息 accommodation bill 通融票据;空头票据 accrued expenses 应累算费用 accrued interest payable 应付利息;应计未付利息 accommodation party 汇票代发人 account balance 帐户余额;帐户结余 accrued interest receivable 应收利息;应计未收利息 account book 帐簿 accrued right 累算权益 account collected in advance 预收款项 accruing profit 应累算的利润 account current book 往来帐簿 accumulated fiscal reserve 累积财政储备 account of after-acquired property 事后取得的财产accumulated profit 累积利润;滚存溢利 报告 accumulated reserve 累积储备 account of defaulter 拖欠帐目 accumulation of surplus income 累积收益盈余 account payable 应付帐款 acquired assets 既得资产 account payee only [A/C payee only] 只可转帐;存入acquisition 收购;购置;取得 收款人帐户 acquisition cost 购置成本 account receivable 应收帐款 acquisition expenses 购置费用 account receivable report 应收帐款报表 acquisition of 100% interest 收购全部股权 account statement 结单;帐单;会计 acquisition of control 取得控制权 account title 帐户名称;会计科目 acquisition of fixed assets 购置固定资产 accountant's report 会计师报告 acquisition of shell “买壳” Accountant's Report Rules 会计师报告规则 acquisition price 收购价 accounting and auditing procedure 会计与审计程序;act of God 天灾 会计与核数程序 acting partner 执事合伙人 Accounting Arrangements 《会计安排》 active market 买卖活跃的市场;交投畅旺的市场;旺市 1 中国英语学习网 www.24en.com active partner 积极参与的合伙人 adjusted profit 经调整的利润;调整后的利润 active trading 交投活跃 adjusted surplus 经调整的盈余额;调整后的盈余额 actual circulation 实际流通 adjusted value 经调整的价值;调整后的价值 actual cost 实际成本 adjustment 调整;修订;理算〔保险〕 actual expenditure 实际开支;实际支出 adjustment centre 调剂中心 actual income 实际入息;实际收入;实际收益 adjustment lag 调整过程的时间差距;调整时差 actual market 现货市场 adjustment mechanism 调整机制 actual price 现货价;实际价格 adjustment of loss 亏损调整 actual profit 实际利润 adjustment process 调整过程;调整程序 actual quotation 实盘;实际价位;实际报价 adjustment range 调整幅度 actual year basis 按实际年度计算 administered exchange rate 受管制汇率 actuals 实货 Administration Division [Hong Kong Monetary actuarial investigation 精算调查 Authority] 行政处〔香港金融管理局〕 actuarial principle 精算原则 administration expenses 行政费用 actuarial report 精算师报告 administration fee 手续费;行政费 Actuarial Society of Hong Kong 香港精算学会 administration in bankruptcy 破产管理 actuarial valuation 精算师估值 administration order 遗产管理令 actuary 精算师 administrator 管理人;遗产管理人 ad referendum agreement 暂定协议;有待覆核的协定 administrator of the estate 遗产管理人 ad valorem duty 从价税;按值征税 admission of debt 债项承认书 ad valorem duty system 从价税制 admission of proof 接纳债权证明 ad valorem fee 从价费 advance 放贷款项;垫付款项;预支款项;预付款项 ad valorem tariff 从价关税 advance account 暂支帐目;预付款帐户 additional allowance 额外免税额 advance compensation 预付补偿金 additional amount for unexpired risk 未过期风险的advance from shareholder 股东垫款 额外款额 advance pending reimbursement 预支以待日后付还 additional assessable profit 补加应评税利润 advanced economy 先进经济体系 additional assessment 补加评税 advancement 预付;预付财产 additional commitment 额外承担 advances warrant 垫款令 additional commitment vote 额外承担拨款 advancing 贷出 additional dependent grandparent allowance 供养祖adverse balance 逆差 父母或外祖父母额外免税额 adverse exchange 逆汇 additional dependent parent allowance 供养父母额外advertisement addressed to shareholders 在报章刊登免税额 的致股东通告 additional provision 额外拨款 advice for collection 托收通知书 additional stamp duty 附加印花税 advice of drawing 提款通知书;汇票通知书 additional tax 补加税罚款;补加税款 advice of payment 付款通知 Additional Tax Demand Note 缴纳补加税罚款通知书;Advisory Committee [Securities and Futures 缴纳补加税款通知书 Commission] 谘询委员会〔证券及期货事务监察委员会〕 adjudged bankrupt 被裁定破产 Advisory Committee on Diversification 经济多元化谘adjudicated bankrupt 裁定破产人 询委员会 adjudication fee 裁定费;评定印花税额手续费;评估affidavit 誓章;遗产申报誓章 契据费 affidavit of no receipt 述明无收款的誓章 adjudication of bankruptcy 裁定破产;宣告破产 affiliate 联号;联营公司;附属公司 adjudication of insolvency 裁定无力偿还债务 affiliated company 附属公司;联号;联营公司 adjusted actual 经调整的实数;调整后的实数 affirmation [estate duty] 非宗教式宣誓〔遗产税〕 adjusted current assets 经调整的流动资产;调整后的affordability 负担能力 流动资产 African Development Bank [AfDB] 非洲开发银行 adjusted figure 经调整的数字;调整后的数额 after-acquired property 事后取得的财产 adjusted liabilities 经调整的负债;调整后的负债 after-hours dealing 市后交易 adjusted loss 经调整的亏损;调整后的亏损 after-tax profit 税后盈利;税后利润;税后溢利 adjusted net admissible assets 经调整的可接纳资产agency agreement 代理协议 净值;调整后的可接纳资产净值 agency expenses 代理机构的开支 2 中国英语学习网 www.24en.com agency fee 代理费 Bureau] 民航运输谈判组〔经济局〕 Agency Law 《代理法》 airport tax 机场税 agent 代理人;承销人 alcohol duty 酒精税 agent of company 公司代理人 alienation 让与;让渡;转让 agent's fee 代理人费;经纪费 alimony 生活费;赡养费 aggregate 总计;总数;总体数字 All Ordinaries Index [AOI] 所有普通股指数 aggregate amount 总款额;总额 all risks 全险;综合险 aggregate assets and liabilities 总体资产与负债 All Sales Record for Stock Market 《股票市场成交报aggregate at constant price 按固定价格计算的总体数告》 字 Allied Capital Resources Limited 新联财务有限公司 aggregate demand 总需求 all-items index [Consumer Price Index] 总指数〔消aggregate gross position 总持仓量 费物价指数〕 aggregate limit 总限额 allocation letter 拨款信件 aggregate of salaries tax 合计薪俸税 allocation of fund 分配款项;预留款项 aggregate performance 总体表现;总体业绩 allocation of profit 利润分配;溢利分配 aggregate supply 总体供应 allocation warrant 拨款令 aggregate surplus 总盈余 allotment 分配;配股 aggregate total 整体总额 allotment notice 股份配售通知;配股通知 aggregate value 总值;合计价值 allotment of shares 股份分配 aggregated basis 合计基准 allowable 可获宽免;免税的 aggregated net chargeable income 合计应课税入息实allowable business loss 可扣除的营业亏损 额 allowable expenses 可扣税的支出 aggregation 合并计算;合计;总和 allowance 免税额;津贴;备抵;准备金 aggregation of incomes of husband and wife 夫妇入allowance for debts 债项的免税额 息合并计算 allowance for depreciation by wear and tear 耗损折aggregation of property 财产的总和 旧免税额 agio 差价;贴水 allowance for funeral expenses 殡殓费的免税额 Agreement between the Government of Hong Kong and the allowance for inflation 为通货膨胀而预留的款项;通Government of Japan for the Promotion and Protection 胀准备金 of Investment 《香港政府和日本政府关于相互促进和保allowance for repairs and outgoings 修葺及支出方面护投资协定》 的免税额 Agreement between the Government of Hong Kong and the allowance to debtor 给债务人的津贴 Government of the Republic of Austria for the alteration of capital 资本更改 Promotion and Protection of Investment 《香港政府alternate trustee 候补受托人 和奥地利共和国政府关于相互促进和保护投资协定》 amalgamation 合并 Agreement between the Government of Hong Kong and the ambit [head or subhead of expenditure] 涵盖范围〔开Government of the Republic of France for the 支总目或分目〕 Promotion and Protection of Investment 《香港政府ambit of charges 征税范围;收费范围 和法兰西共和国政府关于相互促进和保护投资协定》 amended valuation 经修订的估值 Agreement between the Government of Hong Kong and the American Commodities Exchange 美国商品交易所 Government of the Republic of Korea for the Promotion American Express Bank Limited 美国运通银行 and Protection of Investment 《香港政府和大韩民国American Stock Exchange 美国证券交易所 政府关于相互促进和保护投资协定》 amortization 摊销 agreement for a settlement 授产协议 amount due from banks 存放银行同业的款项 agreement for assignment 转让协议 amount due from banks abroad 存放海外银行同业的款agreement for sale 售卖协议;买卖协议 项 agreement for sale and purchase 买卖协议 amount due from holding companies 控股公司欠款 agreement for the payment of interest 支付利息协议 amount due from local banks 存放本港银行同业的款项 agreement for the repayment of money 还款协议 amount due to banks 银行同业的存款 agreement of reinsurance 再保险协议 amount due to banks abroad 海外银行同业的存款 Agricultural Bank of China 中国农业银行 amount due to holding companies 控股公司存款 air passenger departure tax 飞机乘客离境税 amount due to local banks 本港银行同业的存款 Air Services Negotiations Unit [Economic Services amount due to outport banks 外埠银行同业的存款 3 中国英语学习网 www.24en.com amount for note issue 发行纸币的款额 apparent financial solvency 表面偿债能力 amount of bond 担保契据的款额 apparent partner 表面合伙人 amount of consideration 代价款额 application for personal assessment 个人入息课税申amount of contribution 供款数额 请书 amount of indebtedness 负债款额 application of fund 资金应用 amount of principal of the loan 贷款本金额 application to release as liquidator and to destruct amount of rates chargeable 应征差饷数额 the books of accounts and documents 申请免除清盘人amount of share capital 股本额 职务及毁灭帐簿与文件 amount of sums assured 承保款额 appointed actuary 委任精算师 amount of variation 变动幅度 appointed auditor 委任核数师;委任审计师 amount of vote 拨款数额 appointed trustee 委任的受托人 amount payable 应付款额 appointer 委任人 amount receivable 应收款额 apportioned pro rata 按比例分摊 Amsterdam Stock Exchange 阿姆斯特丹证券交易所 apportionment 分配;分摊 analysis 分析 Apportionment Act [United Kingdom] 《分摊法令》〔英ancillary risk 附属风险 国〕 annual account 周年帐目;周年帐目报表;年度决算;apportionment formula 分摊方程式 年结 apportionment of estate duty 遗产税的分摊 annual accounting date 年结日期 appraisal 估价;评估 annual allowance 每年免税额;年积金;年度津贴;年appreciable growth 可观增长 津 appreciable impact 显着影响 annual balance 年度余额 appreciable increase 可观增长 annual disposable income 每年可动用收入 appreciation 增值;升值 annual estimates 周年预算 appreciation against other currencies 相对其他货币annual fee 年费 升值 annual general meeting 周年大会 appreciation of the exchange value of Hong Kong annual growth rate 年增率;每年增长率 dollar 港元汇值上升 annual long-term supplement 长期个案每年补助金 appreciation tax 增值税 annual pensionable emolument 可供计算退休金的年薪 appropriation 拨款;拨用;拨付 annual report 年报 appropriation account 拨款帐目 Annual Report on the Consumer Price Index 《消费物Appropriation Bill 拨款法案 价指数年报》 appropriation-in-aid system 补助拨款办法 annual return 周年报表;周年申报表;每年报税表格 approved assets 核准资产 Annual Return Rules 《周年报表规则》 approved basket stock 认可一篮子证券 annual review of consumer prices 每年消费物价回顾 approved budget 核准预算 annual roll-forward basis 逐年延展方式 approved charitable donation 认可慈善捐款 annual salary 年薪 approved charitable institution 认可慈善机构 annual statement 年度报表;年度决算表 approved currency 核准货币;认可货币 Annual Survey of Banks, Deposit-taking Companies and approved estimates 核准预算 Representative Offices of Foreign Banks 银行、接受approved estimates of expenditure 核准开支预算 存款公司及外地银行驻港代表办事处按年统计调查 approved overseas insurer 核准海外保险人 annuitant 年金受益人 approved overseas trust company 核准海外信托公司 annuity 年金 approved pooled investment fund 核准汇集投资基金 annuity contract 年金合约 approved provident fund scheme 认可公积金计划 annuity on human life 人寿年金 approved provision 核准拨款 antecedent debt 先前的债项 approved redeemable share 核准可赎回股份 ante-dated cheque 倒填日期支票 approved regional stock 认可地区性证券 anticipated expenditure 预期开支 approved retirement scheme 认可退休金计划 anticipated net profit 预期纯利 approved subordinated loan 核准附属贷款 anticipated revenue 预期收入 arbitrage 套戥;套汇;套利 anti-inflation measure 反通货膨胀措施 arbitrageur 套戥者;套汇者 anti-inflationary stance 反通货膨胀立场 arbitrary amount 临时款项 apparent deficit 表面赤字 arrangement 措施;安排;协定 4 中国英语学习网 www.24en.com arrears 欠款 assignment of interest 权益转让 arrears of pay 欠付薪酬 assignment of letters patent and trade mark 专利证arrears of revenue 逾期未收税款;逾期未收的帐项 书及商标转让 articles of association 组织章程;组织细则;组织章assignment of property 物业转让;物业转让书 程细则 assignment right 转让权 Asahi Finance (Hong Kong) Limited 旭日财务(香港)assignor 转让人 有限公司 associate 有联系的人;有关连人士;相联者;合伙人;ascertainment of profit 确定利润 联系人 "Asia Clear" “亚洲结算系统” Associate Clearing Housing Amsterdam B.V. 阿姆斯特Asia Commercial Bank Ltd. 亚洲商业银行有限公司 丹联合结算所有限公司 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 associate member 附属会员 Asian Development Fund [ADF] 亚洲发展基金 associated body corporate 相联法人团体 Asian dollar bond 亚洲美元债券 associated company 相联公司;联属公司 Asian dollar market 亚洲美元市场 associated corporation 相联法团 Asian dollar rate 亚洲美元利率 Association of Chartered Certified Accountants Asian Securities Analysts Council [ASAC] 亚洲证券[ACCA] [United Kingdom] 公认会计师公会〔英国〕 分析员公会 Association of Futures Exchange Brokers 香港期货经Asia-Pacific Economic Co-operation [APEC] 亚太区经纪协会 济合作组织〔亚太经合组织〕 Association of South-East Asian Nations [ASEAN] 东asked price 沽盘;喊价;索价;卖方报价 南亚国家联盟〔东盟〕 assessable income 应评税入息 association of underwriters 承保人组织 assessable loss 应评税亏损 assumption of control 接管 assessable profit 应评税利润 assurance 担保;保险;转易;转易书 assessable value 应评税值 assurance of interest 权益的转易 assessed profit 估定利润 at 19XX price 按一九,,年价格计算 assessed value 经评估价值 at a discount 按赔价计算;按贴水价格计算;打折扣 assessment 评税;评定;估价;评税单 at a premium 按溢价计算;按升水价格计算 assessment number 评税编号;估价编号 at call 通知付款;按通知 assessment of additional tax 补加税评税 at constant market price 按固定市价计算 assessment of performance 业绩评估;实绩评价 at constant price 按固定价格计算 Assessor 评税主任 at cost 按成本计算 asset price bubbles 资产价格泡沫 at current market price 按当时市价计算;按现时市价asset-backed securities 具资产保证的证券 计算 assets accretion 资产增值 at current price 按当时价格计算;按现时价格计算 assets and liabilities 资产与负债 at factor cost 按要素成本计算;按生产要素成本计算 assets betterment statement 资产递增表;资产改进表 at money-of-the-day price 按付款当日价格计算 assets lending 实物放款;有抵押贷款 at or better 按指定或较佳价位〔买卖指令〕 assets of the company passing on the death 死者去at par 按面值计算;平价 世时转移的公司资产 at sight 见票即付 assets pledged as security for liabilities 用作负at the close 按收市盘 债抵押的资产 at the opening 按开市盘 assets portfolio 资产投资组合 attestation 见证;见证条款 assets price 资产价格 at-the-money option 平价期权 assets quality 资产质素 attorney 受权人;受托代表人 assets realization 资产变现 attornment 新拥有人承认书 assets refinancing arrangement 资产再集资安排 attributable profit 可归属利润 assets securitization 资产证券化 attributable share value 可归属股份价值 assets situated outside Hong Kong 在香港以外地方的Auckland Stock Exchange 奥克兰证券交易所 资产 auction 拍卖 assets stripping 削减资产;拆卖资产 auctioneer 拍卖商 assets value 资产值 audit 审计;核数 assignee 承让人 Audit Commission 审计署 assignment 转让;转让书;转让契 Audit Committee [Stock Exchange of Hong Kong Limited, 5 中国英语学习网 www.24en.com Securities and Futures Commission] 稽核委员会〔香Exchange Limited] 自动交易系统〔香港期货交易所有限港联合交易所有限公司〕;核数委员会〔证券及期货事务公司〕 监察委员会〕 automatic adjustment mechanism 自动调整机制 audit review 帐目审查 automatic adjustment system 自动调整系统 Audit Sub-committee [Exchange Fund Advisory Automatic Clearing House 自动票据交换所 Committee] 审核小组〔外汇基金谘询委员会〕 automatic exchange rates accumulation system 自动audited account 审计帐目;经审计的帐目 化汇率累集系统 audited annual account 经审计的周年帐目 Automatic Order Matching and Execution System [AMS] audited balance sheet 经审计的资产负债表 自动对盘及成交系统〔自动对盘系统〕 auditor 核数师;核数主任;审计师 automatic teller machine [ATM] 自动柜员机 auditor's certificate 核数师证明书;审计师证明书 autopay 自动转帐 auditor's report 核数师报告;审计师报告 available assets 可用资产 Aussie bond 澳元债券 available fiscal reserve 现存财政储备 austerity budget 紧缩预算 available profit 可用利润 Australia & New Zealand Banking Group Limited 澳洲Avco Financial Services (Asia) Limited 富高财务(亚纽西兰银行集团有限公司 洲)有限公司 Australia All Ordinaries Index 澳洲所有普通股票指average 平均;平均数;海损 数 average basic salary 平均基本薪金 Australian Dollar [AUD] 澳元 average consumer expenditure 平均消费开支;一般消Australian Options Market 澳大利亚期权市场 费开支 Australian Securities Commission 澳洲证券事务监察average cost 平均成本 委员会 average cost of land production 增辟土地平均成本 Australian Society of Certified Practising average daily turnover 平均每日成交额 Accountants 澳洲执业会计师公会 average daily wage rate 平均每日工资率 Australian Stock Exchange 澳大利亚证券交易所 average expenditure pattern 平均开支模式 Austrian Schilling [ATS] 奥地利先令 average growth rate 平均增长率 authentication 认证;鉴证 average net fixed assets 固定资产平均净值 authority to purchase 委托购买证;委购书 average of relatives 相对价格平均数 authorization 认可;核准;授权;授权书 average price 平均价格 authorization by direction 指示授权 average propensity to consume 平均消费倾向;一般消authorization by instruction 指令授权 费倾向 authorization by warrant 令状授权 average propensity to save 平均储蓄倾向;一般储蓄authorization of unit trust 单位信托的认可 倾向 authorized agent 指定代理人 average rate 平均率 authorized capital 法定资本 average revenue 平均收入;平均收益 authorized clerk 出市员 average stock 平均库存;平均存货 authorized dealer 认可交易商 average yearly rent 平均年租 authorized financial institution 认可财务机构 avoidance of double taxation 避免双重课税 authorized fund 认可基金 avoidance of tax 避税 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 6 中国英语学习网 www.24en.com balance sheet date 结算日 balance with other banks 存放银行同业的结余 balanced budget 平衡预算 balancing allowance 结余免税额 balancing charge 结余课税 Bali International Finance Limited 百达利财务有限 公司 Banca Commerciale Italiana S.p.A. 意大利商业银行 Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银 行S.p.A. Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A. Bangkok Bank Public Company Limited 盘谷银行 bank acceptance 银行承兑汇票 bank account 银行帐户 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 B: bank code 银行暗码 bank draft 银行汇票 B share ,股;乙类股份 Bank Examiner 银行审查主任 BA Asia Limited 美银亚洲有限公司 Bank for International Settlements 国际结算银行 BA Finance (Hong Kong) Limited 美银财务(香港)有bank guarantee 银行担保 限公司 bank lending 银行贷款 back duty 补缴税款 bank liquidity 银行流动资金 back tax 补缴税款 bank loan 银行贷款 backdoor listing “借壳Bank Melli Iran 伊朗国家银行 ”上市;“买壳”上市 back-to-back credit 对开信贷 bank note 银行纸币;钞票 back-to-back loan 对销贷款 bank note handling fee 处理纸币的手续费 backwardation 交割延期费〔证券〕;倒价〔期货〕;现货bank note lawfully issued 合法发行的银行纸币 溢价 bank note payable to bearer on demand 凭票要求付款bad debt 坏帐 予持票人的纸币 bad debt provision 坏帐准备 bank note transaction 货币交易 bad year 歉年 bank notes rate 现钞汇率 bailee 受寄人 Bank of America (Asia) Limited 美国(亚洲)银行有Bailiff 执达主任 限公司 Bailiff Office 执达主任办事处 Bank of America NT & SA 美国银行 bailment 委托保管 Bank of Ayudhya Public Company Limited 大城银行 balance 差额;余额;结余 Bank of China 中国银行 balance brought down 余额承上 Bank of China Group 中银集团 balance brought forward 〔上年度〕结转;余额承前 Bank of Communications 交通银行 balance carried down 余额转下 Bank of East Asia, Limited 东亚银行有限公司 balance carried forward 〔本年度〕结转;余额移后 Bank of England 英伦银行 balance of international indebtedness 国际借贷差Bank of Fukuoka Ltd. 冈银行 额;国际借贷平衡表 Bank of India 印度银行 balance of international payments 国际收支差额;国Bank of Montreal 加拿大满地可银行 际收支平衡表 Bank of Nova Scotia 加拿大丰业银行 balance of payments 国际收支差额;国际收支平衡表 Bank of Scotland 苏格兰银行 Balance of Payments Manual [International Monetary Bank of Taiwan 台湾银行 Fund] 《国际收支手册》〔国际货币基金组织〕 Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行 balance of proceeds 收入余数 bank rate 银行利率;银行贴现率;银行牌价 balance of trade 贸易差额 bank service charges 银行手续费;银行服务费 balance sheet 资产负债表 bank statement 银行结单 7 中国英语学习网 www.24en.com Bank, The [magazine] 《银行家杂志》 base index 基本指数 bank trading day 银行营业日 base of valuation 估值基准 banker 银行家;银行业者;银行 base period 基期;评税基期 banker's acceptance 银行承兑汇票 base rate 基本利率;基本汇率 banker's authority 银行权能 base year 基准年;基年 banker's book 银行簿册 baseline 基线 bankers' clearing house 银行票据交换所;银行票据结baseline expenditure 基线开支 算所 baseline-plus forecast 基线开支及额外开支预测 banker's draft 银行本票;银行汇票 base-weighted Laspeyres index 基本加权的拉斯佩尔指banker's order 银行付款委托书;银行本票 数 banker's record 银行记录 base-year average price 基年平均价格 Bankers Trust Company 美国信孚银行 basic allowance 基本免税额 banker's undertaking 银行承诺 basic personal allowance 基本个人免税额 Banking Advisory Committee 银行业务谘询委员会 basic salary 基本薪金;底薪 Banking and Monetary Section [Financial Services basic value 基本值 Bureau] 银行及金融组〔财经事务局〕 basic wage 基本工资;底薪 banking business 银行业务 basis 标准;基准;差价〔有价证券〕 Banking (Code of Conduct) Guidelines 1986, The 《一basis of assessment 评税标准;评税根据 九八六年银行业(行为守则)指引》 basis of consolidation 帐项综合算法 Banking Development Division [Hong Kong Monetary basis of valuation of property 财产估价准则 Authority] 银行业拓展处〔香港金融管理局〕 Basle Agreement 《巴塞尔协议》 banking facility 银行融资;银行服务 Basle Capital Accord 《巴塞尔资本协定》 banking licence 银行牌照 Basle capital adequacy requirement 巴塞尔资产充足Banking Policy Department [Hong Kong Monetary 要求 Authority] 银行政策部〔香港金融管理局〕 Basle Committee 巴塞尔委员会 Banking Policy Division [Hong Kong Monetary Basle Committee on Banking Supervision 巴塞尔银行Authority] 银行政策处〔香港金融管理局〕 监管委员会 Banking Supervision Department [Hong Kong Monetary Basle Committee's 3-times multiplier model 巴塞尔Authority] 银行监理部〔香港金融管理局〕 委员会的三倍乘数模式 Banking Supervision Division [Hong Kong Monetary Basle Concordat 《巴塞尔协定》 Authority] 银行监理处〔香港金融管理局〕 Basle Payments Committee 巴塞尔支付委员会 Banking Supervision Review Committee 银行监管检讨Basle standardized approach 巴塞尔标准计算方法 委员会 Bauhinia design coin 洋紫荆硬币 banking supervisory authority 银行监管当局 Bayerische Landesbank Girozentrale 巴伐利亚州银行 banking system 银行体系 BCA Finance Limited 中亚财务有限公司 bank-related broker 与银行有关的经纪 BCOM Finance (Hong Kong) Limited 交通财务有限公司 bankrupt 破产;破产人 BDNI Finance Limited 印尼商业财务有限公司 bankruptcy court 破产法庭 bear 看淡股市者;“淡友”;抛空投机者 Bankruptcy Estates Account 破产人产业帐户 bear bond 熊债券 bankruptcy notice 破产通知书 bear market 熊市;跌市;淡市;空头市场 bankruptcy order 破产令 bear position 空仓 bankruptcy petition 破产呈请书 bearer 持票人 bankruptcy proceeding 破产法律程序 bearer bill 不记名汇票 bank's buying rate 银行买价 bearer bond 不记名债券 bank's selling rate 银行卖价 bearer certificate 不记名票据 Banque Nationale de Paris 法国国家巴黎银行 bearer cheque 不记名支票;来人支票 Banque Worms 法安银行 bearer instrument 不记名文书 Barclays Bank plc 柏克莱国际银行 bearer securities 不记名证券 bargain hunting 趁低吸纳;在低价位购入 behaviour 走势;表现;行为 Barings crisis 霸菱危机 Belgian Franc [BEF] 比利时法郎 base 基数;基值;基准;基础 below-the-line account 线下帐目 base cost 基准费用 benchmark 基准 base date 基准日期;基日 benchmark database 基准数据库 8 中国英语学习网 www.24en.com benchmark entry point 基准起薪点 bill purchased 出口押汇;买入票据 benchmark estimate 基准估计数字 bill receivable 应收票据 benchmark revision 基准数字修订 Bills of Exchange Law 《票据法》 benchmark survey 基准统计 blank endorsement 空白背书;不记名背书 benchmark yield curve 基准收益率曲线 blanket insurance 总括保险;综合保险;统保 beneficial holding 实益股份;实益持股量 blanket policy 总括保险单;统保单 beneficial interest 实益权益 block 交易单位〔证券〕;大宗股票;集团 beneficial interest in property 财产的实益权益 block allocation 整体拨款;整笔拨款 beneficial interest in shareholding 所持实益股份 block capital grant 整笔非经常补助金 beneficial owner 实益拥有人 block discount policy 折扣统保单 beneficial ownership 实益拥有权 block grant 整笔补助金 beneficial shareholding 实益股份 block grant system 整笔补助金制度 beneficially interested 享有实质权益 block offer [securities] 整批发售〔证券〕 beneficially owned 实益拥有 block vote 整体拨款 beneficially owned share 实益股份 blue chip 蓝筹股;优质股票 beneficiary 受益人;受惠人;受款人;受惠国 board lot 交易单位;上牌单位;“一手” beneficiary under a trust 信托受益人 Board of Governors of the International Monetary Fund 国际货币基金组织理事会 benefit 利益;福利;津贴;保险赔偿费 benefit of contract 合约利益 Board of Governors of the World Bank 世界银行理事 会Bergen Bank 卑尔根银行 best lending rate 最优惠贷款利率 Board of Hong Kong Futures Exchange Limited 香港期Best Practice Guide 《最佳执行指引》 货交易所有限公司董事局 Best Practice Guide on Financial Disclosure by Board of Inland Revenue 税务委员会 Authorized Institutions 《认可机构披露财务资料的最Board of Review [inland revenue] 税务上诉委员会 佳执行指引》 Board of Trade Clearing Corporation [Chicago] 交易bet 投注 所结算公司〔芝加哥〕 beta coefficient 贝他系数;“啤打”系数;投资风险Board of Treasury 库务管理委员会 与股市风险系数 board trading 上板式买卖 bets and sweeps tax 博彩及彩票税 BOCI Capital Limited 中银国际融资有限公司 betterment 不动产增值;修缮经费 body corporate 法团;法人团体 betterment income 资产增值收入 Bogor Declaration 《茂物宣言》 betterment profit 以资产增值方法计算的利润额 bogus transaction 虚假交易 betting duty 博彩税 bona fide mortgage 真正抵押 bid 叫价;出价;投标;提出拨款申请;买盘 bona fide transaction 真正交易 bid price 买价;投标价格;收购价 bona vacantia 无主财物 bid rate 买价;投标价;拆入息率 bond 债券;担保契据;担保书;债权证明书 bidder 竞投人 bond denominated in Hong Kong dollars 以港元为本位BII Finance Company Limited 印尼国际财务有限公司 的债券;港元债券 bilateral agreement 双边协议;双边协定 bond fund 债券基金 bilateral meeting 双边会议 bond rating 债券评级 bilateral netting agreement 双边净额结算协议 bonded warehouse 保税仓 bilateral repurchase agreement 双边回购协议 bonus 花红;红利;奖金 bill 票据;帐单;汇票;条例草案 bonus issue 红股发行 bill acceptance 票据承兑 bonus share 红股 bill broker 票据经纪 book 簿册;帐簿 bill discounting company 票据贴现公司 book and paper 簿册及文据 bill for clearing 交换票据;结算票据 book close date 截止过户日期 bill in a set 汇票联票 book debt 帐面债项 bill of exchange 汇票 book entry 帐面记录 bill of lading [B/L] 提单 book loss 帐面亏损;帐面损失 bill of sale [B/S] 卖据;动产抵押据 book of account 帐簿 bill payable after sight 见票后付款汇票 book profit 帐面利润 bill payable on demand 凭票要求付款的汇票 book reserve 帐面储备 9 中国英语学习网 www.24en.com book value 帐面价值 Budget Day 财政预算案发表日 book-keeping transaction 帐面交易 budget debate 财政预算案辩论 boom year 经济高度增长年;景气年份 budget deficit 财政预算赤字 budget exercise 财政预算案编制工作 booming market 旺市;好市;景气市场 boost 上扬 budget guideline 财政预算案准则;财政预算案指引 borrow 借入 budget guideline ratio 财政预算案准则比率 borrowed fund 借入资金 budget proposal 财政预算案建议 borrowed stock 被借用证券 budget revenue 财政预算案收入 borrower 借用人;借款人;借方 budget revenue measure 财政预算案税收措施;财政预borrowing 借款;借贷;举债 算案收入措施 borrowing and lending of stocks 借用及借出证券 Budget Speech 《财政预算案演词》 borrowing power 借贷权;借款能力 budget strategy 财政预算策略 borrowing upon stock 以公债形式借取款项 budget surplus 财政预算盈余 bottom out 见底回升;停泻回升 budgetary and cost control 预算与成本管制 bottom price 最低价;底价 budgetary criterion 开支预算准则 bought and sold note 买卖单据 budgetary deficit 财政预算赤字 bought note 买货单 budgetary guideline 财政预算指引 budgetary implication 财政预算的影响 braking effect 抑制效果 branch 部;分行;支行 budgetary innovation 财政预算新措施 budgetary management 财政预算管理 branch registration certificate 分行登记证 branch registration fee 分行登记费 budgetary policy 财政预算政策 breach of trust 违反信托 budgetary position 财政预算状况 budgetary strategy 财政预算策略 break clause 终止条款;中断条款 breakdown 分成细目;明细表;分类细帐;分项数字 budgetary system 财政预算制度 break-even 收支平衡;收支相抵;损益两平 budgeted cost 预算成本 break-even point 收支平衡点;损益平衡点 budgeted for surplus 预算盈余 building cost index 建造成本指数 Bretton Woods Agreement 《布雷顿森林协定》 Bretton Woods System 布雷顿森林制度 built-in control of the money supply 货币供应的内brief fee 诉讼费;承办费 在调节功能 built-in stabilizer 内在稳定因素;内在稳定措施 broad definition of money supply 广义货币供应 broker 经纪 bulk buying 大宗采购;大批购买 brokerage 经纪费;经纪佣金 bulk transfer 大额股票转名 brokerage charges 经纪费;经纪佣金 bull 看好股市者;“好友”;买空投机者 bull bond 牛债券 brokerage house 经纪行 Brokers' Fidelity Insurance Claims Sub-Committee bull market 牛市;升市;旺市;多头市场 [Stock Exchange of Hong Kong Limited] 经纪忠诚保险bull position 长仓 计划索偿小组〔香港联合交易所有限公司〕 bullion broker 金银经纪 Brokers' Fidelity Insurance Scheme [BFI Scheme] 经bullion market 金银市场 纪忠诚保险计划〔忠诚保险计划〕 Bundesaufsichtsamt fur den Wertpapierhandel 德国联broker's firm 经纪行 邦证券监管办事处 broker's representative 经纪代表 buoy up 上升 brought to credit 入帐 buoyant 活跃;蓬勃;坚挺;保持高价〔股票〕 Brussels Stock Exchange 布鲁塞尔证券交易所 buoyant market 市况活跃 Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则bursary 助学金;补助金 分类目录》 business 商业;业务 bucketing “对敲”;利用顾客资金买空卖空 business address 营业地址 bucketing offence “对敲”罪行 business association 业务协会 budget 财政预算案;预算 business bank account 银行营业户口 budget booklet 预算案小册 business concession 特许经营权 Budget Committee [Securities and Futures Commission] business cycle 商业周期;经济周期;商业循环 财政预算委员会〔证券及期货事务监察委员会〕 business day 营业日;交易日 Budget Concluding Speech 《财政预算案总结演词》 business expenses 营业开支;营业费用 budget cycle 财政预算案编制周期 business for profit 牟利业务 10 中国英语学习网 www.24en.com 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 业务计划 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 C: business registration fee 商业登记费 business registration inspector 商业登记督察 calendar year figure 历年数字 business registration number 商业登记号码 call 催缴通知;认购期权 Business Registration Office [Inland Revenue call deposit 通知存款;活期存款 Department] 商业登记署〔税务局〕 call loan 短期同业拆借;通知贷款 Business Registration Officer 商业登记主任 call margin 补仓;追加保证金 business sector 商界 call market 短期同业拆放市场 call money 短期同业拆借;活期贷款 business sentiment 营商意欲 business taxation 商业课税 call option 认购期权;看涨期权 business turnover 营业额 call price 赎回价格;提前赎回价 call warrant 认购认股权证;回购认股权证 business undertaking 商业经营 business-friendly 方便商界;有利营商;利于商界运作 callable share 可收回股份;可兑付股份 buy 买入 called up share capital 已催缴股本 buy low and sell high 低价买入而高价卖出 Canadian Dollar [CAD] 加拿大元 buy order 买盘 Canadian Eastern Finance Limited 加拿大怡东财务有buyer's market 买家市场 限公司 buyer's price 买价;买方出价 Canadian Imperial Bank of Commerce 加拿大帝国商业buy-银行 in 补进;补仓 buying rate 买入价;买入汇率 cancellation price 取消费 cap 上限 capital 资本;资金 Capital Accord 《资本协定》 capital account 资本帐;非经常帐 capital account commitment balance 资本帐承担额结 余 Capital Adequacy Directive [CAD] 《资本充足指引》 capital adequacy ratio [CAR] 资本充足比率 capital allowance 资本免税额 capital alteration 资本变更 capital and liabilities ratio 资本负债比率 capital and liquidity requirement 资本与流动资金的 规定 capital appreciation 资本增值 Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、 资产质素、管理、盈利及流动资金评级制度〔CAMEL评级 制度〕 capital assets 资本资产 capital at risk 风险资本 capital base 资本基础;资金基础 capital charges 资本支出;资本费用 11 中国英语学习网 www.24en.com capital commitment 资本承担 capital stock 股本 capital contribution certificate 出资证明书 capital stock subscription 认缴股本;认购股本 capital convergence 划一资本充足比率 capital subsidy 建设津贴;基本建设津贴 capital cost 资本成本;建设成本;建设费用 capital subvention 非经常资助金 capital cover 资本保证 capital sum 资本额 capital deficit 资本亏绌;资本赤字 capital tax 资本税 capital divided into shares 资本分成股份 capital transfer tax 资本转移税 capital element 资本因素;资本部分 capital turnover 资本周转率 capital equipment 资本设备 capital value 资本价值 capital expenditure 资本开支;非经常开支 capital works project 基本工程项目 capital expenses 资本费用 Capital Works Reserve Fund 基本工程储备基金 capital financing 筹集资本;以非经常收入支付非经常Capital Works Resource Allocation Exercise 基本工开支的结算 程计划资源分配工作 capital flow 资金流量 capitalization 资本化;资本总额 capital formation 资本形成;集资 capitalization of interest 利息化作本金 capital formation figure 资本组合数字 capitalized interest 化作本金的利息 capital fund 资本基金 capitalized loan 转作资本的贷款 capital gain 资本增益;资本增值 capitalized value 资本还原值;资本化价值 capital gains tax 资本增值税 capitation grant 按人计算的补助金 capital goods 资本财货;资本货物 captive insurance business 专属自保保险业务 capital grant 非经常补助金;非经常拨款;建设补助金 car insurance 汽车保险 capital grant cycle 建设补助金周期 Caribbean Development Bank 加勒比开发银行 capital injection 注入资本;注资 CARIPLO-Cassa di Risparmio delle Provincie Lombarde capital input 投入资本 S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银capital intensity 资本密集度 行 capital intensive 资本密集 cartel 同业联盟;卡特尔 capital investment 资本投资 cartelized rates system 联营式利率制度 Capital Investment Fund 资本投资基金 cash 现金;现款 capital loss 资本损失 cash accounting system 现金会计制度 capital maintenance 资本保值;资本保留 cash acquisition 以现金投资所得的资产 capital market 资本市场;资金市场 cash allowance 现金津贴 capital market instrument 资本市场票据 cash assets 现金资产 capital money 资本款项 cash at bank 银行现金;银行存款 capital money subject to a trust 信托财产资本 cash balance 现金结余 capital movement 资本流动 cash basis 现金收付制;收付实现制 capital nature 资本性质 cash basis accounting 现金收付制会计;收付实现制会capital outlay 资本支出 计 capital portion 资本部分 cash bonus 现金红利 capital profit 资本利润 cash book 现金出纳帐;现金簿 capital project 基本工程项目;非经常开支项目 cash client 现金客户 capital receipt 资本收入 cash commission rebate 现金回佣 capital redemption 资本赎回 cash compensation 现金补偿 capital redemption business 资本赎回业务 cash contribution 现金承担额;现金分担额 capital redemption contract 资本赎回合约 cash cost 直接费用;现金成本 capital redemption reserve 资本赎回储备 cash coupon 现金礼券 capital reduction 资本减缩;减资 cash credit 现金信贷 Capital Reduction Scheme [Stock Exchange of Hong cash deficit 现金赤字 Kong Limited] 股本削减计划〔香港联合交易所有限公cash deposit and withdrawal 现金收支 司〕 cash disbursement journal 现金支出日记簿 capital repayment 偿还资本 cash disbursement slip 现金支出传票;现金支出单 capital reserve 资本储备;后备资本 cash flow 现金流量;银根 capital revenue 资本收益;非经常收入 cash flow lending 流动现金放款;无抵押融资 capital spending 资本开支;资本支出;非经常开支 cash flow statement 现金流量表;现金流动表 12 中国英语学习网 www.24en.com cash flow surplus 现金流量盈余 中央证券交收系统;世达结算系统 cash in hand 库存现金;手头现金 centralized budgetary and payments system 集中预算cash in till 备用现金 及支付制度 cash in transit 运送中现金;在运现金 centred 12-month moving average 十二个月定位移动平cash input 投入现金 均数 cash input figure 现金投入数字 certificate of approval 批准证明书 cash limit 现金支出限额;现金限额 certificate of beneficial entitlement to property cash margin 现金保证金 资产权益证书 cash market 现货市场;现金交易市场 certificate of compliance 合格证明书;合约完成证明cash offer 现金要约;现金补偿额 书 cash payment 现金付款;现金支付 certificate of deposit [CD] 存款证 cash position 现金头寸 certificate of exemption from estate duty 豁免遗产cash price 现金价格 税证明书 cash receipts journal 现金收入日记簿 certificate of incorporation 公司注册证书;法团注cash receiving slip 现金收入传票;现金收入单 册证书 cash settlement 现金结算 certificate of incorporation of registered trustees cash surplus 现金盈余 注册受托人法团证书 cash with order 订货付现;凭票即付 certificate of indebtedness [CI] 负债证明书 cashier's order 银行本票 certificate of insurance 保险证书 cashier's order outstanding 未承兑的银行本票 certificate of interest 权益证明书;息票 cash-limited subhead 有现金支出限额的分目 certificate of means 资产证明书 cash-sweep 现金彩票活动 certificate of participation 参与证明书 casual client “散客”;“散户” certificate of payment of profits tax 缴付利得税证CCASS Depository 中央结算系统证券存管处 明书 CCIC Finance Limited 中芝兴业财务有限公司 certificate of preference 特惠税证 cedant 分出者 certificate of rateable value 应课差饷租值证明书 ceding company 分出公司 certificate of registration 登记证书;注册证明书 ceding insurer 分出保险人 certificate of satisfaction 清偿证明书 ceiling 上限 certificate of transfer 转让证明书 ceiling price 最高限价 certificate to bearer 不记名证明书 central bank 中央银行 certification 核证 Central Bank Bilateral Repurchase Agreement 《中央certification fee 核证费 银行双边回购协议》 certified cheque 经银行证明可兑现的支票 central banking 中央银行业务 certified public accountant [CPA] 执业会计师 central banking function 中央银行职能 certified statement 经证明的报表 Central Clearing and Custodian System 中央结算及托cessation of business 停业 管系统 cession 分保 Central Clearing and Depository System 中央结算及C.F. Finance Company Limited 浙一财务有限公司 存管系统 chance 机会;中彩机会 Central Clearing and Settlement System [CCASS] 中Chang Hwa Commercial Bank, Ltd. 彰化商业银行 央结算及交收系统〔中央结算系统〕 change of domicile 迁册 central clearing house 中央结算所 change to estimates 修订预算 central clearing system 中央结算制度;集体交收系统 change to the approved estimates of expenditure 核central custody system 中央托管系统 准开支预算的变动 central depository 中央存管处 charge 费用;押记;抵押 central depository system 中央证券存管制度 charge number 税单号码 Central Moneymarkets Unit [CMU] 债务工具中央结算系charge on assets 资产的征税 统 charge upon general revenue 从政府一般收入中拨款支central rate 中央汇率;中心汇率 付 Central Registration Hong Kong Limited 香港中央证chargeable 可予征收;应课税的 券登记有限公司 chargeable agreement for sale 可予征收印花税的买卖Central Tender Board 中央投标委员会 协议 Centrale de Livraison de Valeurs Mobilieres [CEDEL] chargeable income 应课税入息 13 中国英语学习网 www.24en.com chargeable normal trading receipt 应课税的一般营业China Development Division [Stock Exchange of Hong 收入 Kong Limited] 中国发展科〔香港联合交易所有限公司〕 chargeable profit 应课税利润 China Economic News 《中国经济新闻》 chargeable to tax 应课税 China Securities Regulatory Commission [CSRC] 中国charged to... 记入„„帐目 证券监督管理委员会〔中国证监会〕 chargee 承押记人 China State Bank Limited 国华商业银行 charge-holder 受押人 Chinatrust Commercial Bank, Limited 中国信托商业银Charges Section [Companies Registry] 押记注册组〔公行 司注册处〕 Chinese Association of Deposit-taking Companies 华charging order 押记令 资接受存款公司公会 chargor's right 押记人的权利 Chinese Bankers Club, Hong Kong 香港银行华员会 charitable donation 慈善捐款 Chinese Banks' Association 香港华商银行公会 charitable trust 慈善信托 Chinese Gold and Silver Exchange Society 金银业贸charity property 慈善财产 易场 Charoen Pokphand Finance Company Limited 卜蜂财务Chinese New Year bonus 年奖;年终花红 有限公司 chit fund 银会 charter 章程;特许权 Chiyu Banking Corporation Limited 集友银行有限公司 charter of incorporation 成立章程 Chiyu Finance Company Limited 集友财务有限公司 chartered accountant 特许会计师 Cho Hung Finance Limited 朝兴金融有限公司 Chartered Institute of Bankers [United Kingdom] 特choses in action 无形动产;据法权产 许银行学会〔英国〕 chronological book 序时帐簿 Chartered Institute of Public Finance and Chubu Securities Finance Company 中部证券金融公司 Accountancy [United Kingdom] 特许公共财政及会计学Chung Khiaw Bank Limited 崇侨银行 会〔英国〕 Chung Nan Finance Company Limited 中南财务有限公司 charterer 承租人 Chuo Trust & Banking Co., Ltd. 中央信托银行 Chase Manhattan Asia Limited 美国大通亚洲有限公司 Chuo Trust Asia Limited 中央信托亚洲有限公司 Chase Manhattan Bank 美国大通银行 Citibank, N.A. 万国宝通银行 chattels 实产 CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Chau's Brothers Finance Company Limited 周氏兄弟财Citicorp Commercial Finance (H.K.) Limited 万国宝务有限公司 通工商财务(香港)有限公司 Che Hsing Finance Company Limited 浙兴财务有限公司 Citicorp International Limited 万国宝通国际有限公check-and-balance system 制约平衡制度 司 Chekiang First Bank Limited 浙江第一银行 civil debt 民事债项 cheque 支票 Civil Service Pension Reserve Fund 公务员退休金储Chiao Yue Finance Company Limited 侨裕财务有限公司 备基金 Chiba Bank, Ltd. 千叶银行 claim 申索;索偿;债权 Chicago Board of Options Exchange 芝加哥期权交易所 claim equalization fund 申索平衡基金 Chicago Board of Trade 芝加哥交易所 claim for refund of property tax 申请发还物业税 Chicago Mercantile Exchange 芝加哥商品交易所 claim of debt 债权申索 Chief Executive of Hong Kong Monetary Authority 香claim on bank 对银行的债权 港金融管理局总裁 claim to dividend 摊还债款申索 Chief Executive of Stock Exchange of Hong Kong 香claimant 申索人;索偿人 港联合交易所行政总裁 claims statistics 申索统计数字 Chief Executive Officer of Hong Kong Futures class of insurance business 保险业务类别 Exchange 香港期货交易所行政总裁 class of property 财产类别 Chief Executive's Committee [Hong Kong Monetary claw-back 递减率 Authority] 总裁委员会〔香港金融管理局〕 clearance cost 清拆成本 child allowance 子女免税额 clearing 结算;票据交换;清算 China & South Sea Bank Limited 中南银行 clearing account 结算帐户 China Affairs Committee [Hong Kong Futures Exchange clearing and settlement system 结算和交收系统 Limited] 中国事务委员会〔香港期货交易所有限公司〕 clearing balance 结算差额 China concept stock 中国概念股 clearing bank 结算银行 China Construction Bank 中国建设银行 clearing cheque 交换支票 14 中国英语学习网 www.24en.com clearing house 结算所;票据交换所 Code of Conduct for Persons Registered with the Clearing House Automated Transfer System [CHATS] 结Securities and Futures Commission 《证券及期货事务算所自动转帐系统 监察委员会注册人操守准则》 Clearing House of the Hong Kong Association of Banks code of practice 实务守则;经营守则;执业守则 香港银行公会结算所 Code of Practice for the Administration of Insurance clearing member 结算会员 Agents 《保险代理管理守则》 Clearing Members' Fund 结算会员基金 Code on Immigration-linked Investment Schemes 《与clearing participant 结算参与者 移民有关的投资计划守则》 clearing rebate 结算费用的回佣 Code on Investment-linked Assurance Schemes 《与投Clearing Rules [SEHK Options Clearing House Limited] 资有关的人寿保险计划守则》 《结算规则》〔联交所期权结算所有限公司〕 Code on Pooled Retirement Funds 《集资退休基金守则》 Clerk to Finance Committee [Legislative Council] 财Code on Share Repurchases [Share Repurchase Code] 务委员会秘书〔立法会〕 《公司购回本身股份守则》〔《股份购回守则》〕 Clerk to the Board of Review 税务上诉委员会书记 Code on Takeovers and Mergers [Takeovers Code] 《公client 客户;委托人;当事人 司收购及合并守则》〔《收购守则》〕 client agreement 客户协议 Code on Unit Trusts and Mutual Funds 《单位信托及client confidentiality 客户保密的责任 互惠基金守则》 client money 客户款项 co-debtor 共同债务人 client statement 客户结单 co-financing scheme 共同融资计划 clients fund 客户资金 cognizance 证明令 close 结算;收市;收盘 coin 硬币 close a position 平仓;轧平头寸 coin replacement programme 硬币取缔计划 close company 股份不公开的公司 coin set 套装硬币 close higher 收市时价位较高 coinage 硬币 close lower 收市时价位较低 Coinage Security Fund 硬币发行基金 close mixed 收市时荣辱互见 cold call 主动与准客户接触 close of exchange 交易所停市 collapse in prices 价格下泻;价格下挫;价格暴跌 close of financial year 财政年度终结 collateral 抵押品 close out 平仓 collateral bond 担保债券 close out a long position 平长仓 collateral loan 抵押贷款 close out a short position 平空仓 collateral security 附属抵押品 close steady 收市时价格稳定 collection 征收;收取 close the gap 弥补差距 Collection Enforcement Section [Inland Revenue closed position 平仓 Department] 追讨欠税组〔税务局〕 closed-end investment corporation 股份固定的投资公collection of betting duty 收取博彩税 司 Collection Office [Inland Revenue Department] 收税close-out price 抛售价格 处〔税务局〕 closing account 决算帐户 collective consumption 集体消费 closing balance 期终结余;收市结余 Collector 收税主任 closing price 收市价;收盘价 Collector of Rates 差饷征收官 closing quotation 收市价;收市行情 Collector of Stamp Revenue 印花税署署长 closing rate 收市汇价;收盘汇率 Colonial Stock Act [United Kingdom] 《殖民地公债法closing transaction 平仓交易 令》〔英国〕 clothing levy 成衣税 combined surplus 合并盈余 club deposit 零存整付存款 combined visible and invisible trade account 有形Code of Aid 《资助则例》 及无形贸易合并帐目 Code of Banking Practice 《银行营运守则》 COMEX Clearing Association [New York] 商品交易所结Code of Best Practice [Stock Exchange of Hong Kong 算协会〔纽约〕 Limited] 《最佳应用守则》〔香港联合交易所有限公司〕 commemoration coin 具纪念性的硬币 Code of Conduct [Stock Exchange of Hong Kong Limited, commencement of winding-up 清盘开始 Hong Kong Futures Exchange Limited] 《操守准则规例》commerce and industry sub-index 工商分类指数 〔香港联合交易所有限公司〕;《操守准则》〔香港期货交commercial activity 商业活动 易所有限公司〕 commercial bank 商业银行 15 中国英语学习网 www.24en.com Commercial Bank Act of Norway 《挪威商业银行法》 commodity exchange 商品交易所 Commercial Banks Law 《商业银行法》 Commodity Exchange Compensation Fund 商品交易所赔commercial borrowing 商业借款 偿基金 Commercial Code of Japan 《日本商法》 Commodity Exchange, Inc. [New York] 商品交易所有限Commercial Crime Bureau [Hong Kong Police Force] 商公司〔纽约〕 业罪案调查科〔香港警务处〕 commodity flow method 商品流动法;商品流通法 commercial invoice 商业发票 Commodity Future Trading Commission [CFTC] [United commercial letter of credit 商业信用证 States] 商品期货交易委员会〔美国〕 commercial loan 商业贷款;商业放款 commodity futures contract 商品期货合约 commercial paper 商业票据 commodity market 商品市场 commercial paper market 商业票据市场 commodity tax 商品税 commercial registry 商业登记处 commodity trading adviser 商品交易顾问 commercial return 商业回报 commodity trading adviser's representative 商品交commercial sale 商业销售 易顾问代表 commercialization 商品化 commodity trading advisory contract 商品交易顾问合commercially viable 具商业利益;有利可图 约 Commerzbank AG 西德商业银行 commodity warrant 商品期权证 commission 佣金;委员会 based investment 以商品为基础的投资 commodity- Commission des Operations de Bourse of France 法国common fund 共同基金 证券事务监察委员会 common property 分权共有财产 commission house 佣金行;代办行 common share 普通股 commission payable 须付的佣金 common stock 普通股 commission rebate 佣金回扣 Commonwealth Bank of Australia 澳洲联邦银行 Commissioner for Securities and Commodities Trading Commonwealth Development Corporation 英联邦发展公证券及商品交易监理专员〔证监专员〕 司 Commissioner of Banking 银行监理专员〔银监专员〕 Commonwealth Finance Ministers Conference 英联邦财Commissioner of Estate Duty 遗产税署署长 长会议 Commissioner of Inland Revenue 税务局局长 Commonwealth Fund for Technical Co-operation [CFTC] Commissioner of Insurance 保险业监理专员 英联邦技术合作基金 Commissioner of Rating and Valuation 差饷物业估价Commonwealth income tax 英联邦入息税 署署长 Commonwealth Preference 英联邦特惠制 commitment 承担;已承担的开支;承担额;承担项目 communal property 公有财产;公有产业 commitment fee 承诺费 communication expenses 通讯费用 Committee of the Hong Kong Association of Banks 香Community Preference 欧共体特惠制 港银行公会委员会 commutation of pension 退休金的折算 Committee of the Stock Exchange of Hong Kong 香港commuted gratuity 折算酬金 联合交易所委员会 commuted pension gratuity 经折算的退休酬金 Committee on Banking Regulations and Supervisory Companies Act [United Kingdom] 《公司法令》〔英国〕 Practices 银行规例及监察事务委员会 Companies Handbook 《上市公司手册》 Committee on Payment System [Hong Kong Monetary companies inspector 公司检查员 Authority] 支付系统委员会〔香港金融管理局〕 Companies Liquidation Account 公司清盘帐户 Committee on Unit Trusts [Securities and Futures Companies Ordinance: Information to be Included in Commission] 单位信托委员会〔证券及期货事务监察委员a Rights Issue Prospectus 《公司条例:供股章程须载会〕 有的资料》 Commodities Dealers' Deposit Fund 商品交易商按金基Companies Ordinance: Information to be Included in 金 Prospectuses Regarding the Valuation of Land and Commodities Trading Commission 商品交易事务监察委Buildings 《公司条例:招股章程须载列有关土地或建筑员会 物的评估的资料》 commodity 商品 Companies Registration Officer 公司注册主任 commodity classification 商品分类法 Companies Registry 公司注册处 Commodity Clearing Corporation [New York] 商品结算Companies Registry Trading Fund 公司注册处营运基金 公司〔纽约〕 Companies Section [Financial Services Bureau] 公司commodity dealer 商品交易商 组〔财经事务局〕 16 中国英语学习网 www.24en.com Company Formation and Enforcement Division computer audit programme 电脑审计程序;电脑核数程[Companies Registry] 公司成立及条例执行部〔公司注序 册处〕 concentrated position 集中持仓量 company in which the public are substantially concentration risk 资金集中风险;集中融资风险 interested 由公众拥有相当权益的公司 concept stock 概念股 company limited by guarantee 担保有限公司 concession 特许权;宽减措施;优惠 company limited by shares 股份有限公司 concession contract 特许经营权合约 company register 公司登记册 concessionary rate 优惠率 company registration fee 公司注册费 concordat 协定;契约;国际监管条约 company with limited liability 有限法律责任的公司 condition 条件 company's memorandum 公司组织章程 conditional endorsement 附有条件的背书 company's reserve 公司储备 conditional offer 有条件要约 comparative advantage 比较优势;比较利益 conditional sale agreement 有条件售卖协议 compensation 补偿金;赔偿 conditions of tender 投标章程 Compensation Committee [Stock Exchange of Hong Kong Conduct of Business Guidelines (for Licence Holders Limited] 赔偿委员会〔香港联合交易所有限公司〕 under the Leveraged Foreign Exchange Trading compensation from insurance 保险赔偿 Ordinance) 《业务操守指引??适用于根据〈杠杆式外compensation fund 赔偿基金 汇买卖条例〉获发牌照的人士》 compensation fund levy 赔偿基金征费 conduct of business standard 业务操守准则 compensation rate 补偿率 Confidentiality Understandings 保密谅解文件 Compensation Review Committee 赔偿检讨委员会 confirmation letter 确认书 compensation scheme 赔偿计划 confirmation of mail transfer 信汇证明书 compensation trade 补偿贸易 Confirmation of Payment 已缴税证明书 compensation value 补偿值 confirmed letter of credit 保兑信用证 compensatory payment 补偿付款 confirming bank 保兑银行 competition and pricing strategy 竞争与定价策略 confiscation order 没收令 competitive edge 竞争优势 connected transaction 关连交易 competitive price 具竞争力的价格 consensus capitalism 共识资本主义 competitive tender 竞争性投标 conservative investor 保守投资者 Compliance Committee [Stock Exchange of Hong Kong consideration 代价;对价;约因 Limited] 监察委员会〔香港联合交易所有限公司〕 consideration issue [listing method] 代价发行〔上component of expenditure 开支组成部分 市方式〕 Composite Consumer Price Index 综合消费物价指数 consideration other than cash 现金以外的代价 composite index 综合指数 consignee 收货人;代售人 composite rating 综合评级 consignment 托运;寄售 composite return form 综合报税表 consignor 付货人;托运人;寄售人 Composite Securities and Futures Bill 《证券及期货consolidated account 综合帐目 综合条例草案》 consolidated account expenditure 综合帐目开支 composite tax return 综合报税表 consolidated balance sheet 综合资产负债表 composition 组合成分;债务重整协议 consolidated cash deficit 综合现金赤字 composition of earnings 收益组合成分 consolidated cash surplus 综合现金盈余 compound increase 复合增加率;复合增长率 consolidated enterprises sectorial index 综合企业compound interest 复利 分类指数 compounding or arranging debtor 正就债务作重整或偿consolidated net earnings 综合净收益;综合净盈利 还安排的债务人 consolidated net profit 综合净利润;综合纯利 comprador note 买办票据 consolidated policy 综合保单 comprador order 买办付款令票 consolidated price 综合价格 comprehensive income tax 综合所得税 consolidated profit and loss account 综合损益帐;comptroller 审计主任 综合损益表 compulsory liquidation 强制清盘 consolidated public sector expenditure 公营部门综compulsory winding-up 强制清盘 合开支 computation 计算;计算表 consolidated revenue account 综合收入帐 computational procedure 计算方法 consolidated shareholders' fund 综合股东资金 17 中国英语学习网 www.24en.com consolidation of shares 股份合并 contingent interest 待确定的权益 consolidation period 巩固期;“牛皮靠稳”阶段;大contingent liabilities 或有负债 涨后的调整期 contingent profit 或有利润 contingent right 或有的权利 consortium company 财团公司 consortium loan 银团贷款 continue to hold a deposit 继续持有存款 constant dollar figure 固定币值 Continuing Member [Hong Kong Association of Banks] constant market price 固定市价 永久会员银行〔香港银行公会〕 constant price 固定价格 continuing rent 连续租金 constant price series 固定物价计算数列 continuing trustee 留任受托人 constant rate 固定比率 continuous licensing system 长期持牌制度 constituent stock 成分股 Continuous Net Settlement System [CNS System] 持续constitution 章程;组织章程 净额交收系统 construction output 建造产出量 contra account 对销帐户 constructive trust 法律构定信托 contra flow 资金回流 consultant accountant 顾问会计师 contra item 对销项目 consultant's fee 顾问费 contra transfer 对销转拨 Consultation Paper on Proposed Regulation on Share contract 合约 contract for difference 差价合约 Margin Financing 《监管股票按贷财务的建议谘询文件》 Consultation Paper on SEHK Procedures for Reviewing contract for service 服务合约 contract for settlement 平仓合约 Directors' Suitability 《有关联交所检讨董事资格的 程序的谘询文件》 contract note 成交单据 consumer behaviour 消费者行为 contract of copartnery 合伙合约 contract of indemnity 弥偿合约 Consumer Council 消费者委员会 consumer credit financing operation 消费者信贷业务 contract of insurance 保险合约 consumer demand 消费者需求 contract of reinsurance 再保险合约 consumer durables 耐用消费品 contract price 合约价格 contconsumer expenditure 消费开支 racting party 订约人;立约人;缔约国 consumer goods 消费品 contractual agreement 合约协议 consumer market 消费市场 contractual commitment 合约承担 consumer price 消费物价 contractual joint venture 合约式联营企业 Consumer Price Index [CPI] 消费物价指数 contractual mutual fund 合约互惠基金 Consumer Price Index (A) 甲类消费物价指数 contractual right 合约权利 Consumer Price Index (B) 乙类消费物价指数 contractual savings fund 合约储蓄基金 Consumer Price Index Classification System 消费物contributed surplus 实缴资本盈余 价指数分类法 contribution 出资;供款;捐款;分担款项 Consumer Price Index Report 《消费物价指数月报》 contribution account 供款帐户 Consumer Price Index series 消费物价指数系列 contribution to gross domestic product 在本地生产consumer price inflation 消费物价上涨 总值中所占比率 Consumer Representative Action Fund 消费者集体诉讼contribution to investment 出资额 基金 contribution to pension fund 退休金供款 consumer sentiment 消费意欲 contributor 供款人;出资人;捐助人 consumer spending 消费开支;消费支出 contributory 分担人 consumption expenditure 消费开支 contributory scheme 供款计划 consumption pattern 消费模式 contrived cessation of business 有预谋的停业 consumption product 消费产品 control 控制权;控制;管制 consumption tax 消费税 control of a company 公司的控制权;公司控股权 contango 交易延期费;延期交割费;期货溢价 control of business 业务的控制权 contingencies warrant 紧急拨款令;应急支款授权书 controlled company 受控制公司 contingency 应急费用;意外开支准备金 controller 控制人;控权人;会计长 contingency allowance 应急准备金 controller of an authorized institution 认可机构控contingency sum 应急费用;意外开支准备金 权人 contingent assets 或有资产 controlling company 控股公司 contingent debt 或有债权;待确定债务 controlling interest 控制权益;控股权益 18 中国英语学习网 www.24en.com controlling officer 管制人员 corporate investment adviser 公司投资顾问 controlling officer's report 管制人员报告 corporate member 法团会员;公司会员〔香港联合交易controlling shareholder 控股股东;持有控股权的股东 所有限公司〕 Convention on the Settlement of Investment Disputes corporate plan 公司计划 between States and Nations of Other States 《关于corporate practice 执业法团 解决国家与他国国民之间的投资争端的公约》 corporate profits tax 公司利得税 conventional lending 传统放款;常规放款 corporate savings 公司储蓄 conversion 兑换;换算;转换〔证券〕 corporate service tax 公司服务税 conversion factor 换算因数 corporate signature 法团的签名 conversion of stock 公债的转换 corporation 法团;公司 conversion rate 兑换率;换算率;转换价格〔证券〕 corporation bond 公司债券 convertibility 可兑性;兑换性;自由兑换 corporation stock 公司股证;地方债券〔英国〕 convertibility undertaking 兑换保证 corporation tax 公司税 convertible 可兑换;可换股 correction phase of stock market 股市调整期 convertible currency 可兑换货币 Correctional Services Industries Suspense Account convertible debenture 可转换债权证 惩教工业暂记帐 convertible loan stock 可转换股的债权股额 corrective affidavit 修正遗产申报誓章 convertible subordinated unsecured loan stock 可转correspondent bank 代理银行 换股的次级无抵押债权股额 Cosmos Finance Limited 宇宙财务有限公司 conveyance 转易;转易契;财产转让证书 cost 成本;费用;价格 conveyance of property 财产转让 cost centre 成本中心 conveyance on sale 售卖转易契 cost competitiveness 成本竞争力 conveyancing fee 业权转易费 cost control 成本控制;成本管理 conveyancing scale charges 物业转易收费标准 cost convention 原值成本法;成本惯例 cooling-off period 冷静期 cost effectiveness 成本效益;经济效益 co-owner 共同拥有人;分权共有人 cost efficiency 成本效率 co-partner 共同合伙人 cost element 成本要素 co-partnership 共同合伙 cost flow 成本流转 Copenhagen Stock Exchange 哥本哈根证券交易所 cost input 投入资金 core capital 核心资本 cost management information system 成本管理资料系Core Operational and Financial Risk Management 统 Controls for Over-the-Counter Derivatives cost of an asset 资产成本 Activities of Registered Persons 《适用于注册人的cost of borrowing 借贷成本 衍生工具场外交易活动的核心运作和财务风险管理机制》 cost of capital 资本成本;资金成本 Core Principles for Effective Banking Supervision cost of installation 安装费 [Basle Committee] 《有效监管银行业的主要原则》〔巴cost of issue 招股费用;发行股份费用 塞尔委员会〕 cost of living 生活费用 cornering “夹仓”;轧空;囤积居奇 cost of transmitting 传送费用 corporate borrower 借款公司;借款机构 cost overrun 成本超支 corporate business 公司企业;公司业务 cost price 成本价格 Corporate Communications Department [Stock Exchange cost price structure 成本价格结构 of Hong Kong Limited] 企业传讯部〔香港联合交易所有cost to the revenue 政府收入的损失;政府减少的收入 限公司〕 cost-benefit analysis 成本效益分析 corporate customer 公司客户 cost-benefit study 成本效益研究 corporate dealer 公司交易商 cost-book company 以成本帐原则组成的公司 Corporate Finance Division [Securities and Futures cost-effectiveness analysis 成本效益分析 Commission] 企业融资部〔证券及期货事务监察委员会〕 costing 成本计算;成本计算法 Corporate Finance (D.T.C.) Limited 协联财务有限公costing and pricing policy 成本及定价政策 司 costing exercise 成本计算工作 Corporate Finance Fees Rule 《与公司财务有关的费用costing review 成本检讨 规则》 cost-of-living allowance 生活津贴 corporate governance 公司管治 cost-of-living index 生活指数;生活费用指数 corporate income tax 公司所得税 cost-plus pricing 成本加成定价法 19 中国英语学习网 www.24en.com cost-push inflation 成本推动的通货膨胀 Authority] 信贷检讨委员会〔香港金融管理局〕 cost-recovery basis 收回成本的原则 credit risk 信贷风险 cost-related charges 依成本而定的收费 credit sale 赊销;赊售 credit side 贷方 cost-related fee 依成本而定的收费 co-surety 共同担保人 credit squeeze 信贷紧缩;收紧信贷 co-trustee 共同受托人 credit to... 记入„„帐目 cotton futures 期棉 credit to be given against tax 税款抵免 Council of SEHK 联交所理事会 credit transfer 信贷转帐;信用转帐 Council of the Hong Kong Society of Accountants 香credit union 储蓄互助社 港会计师公会理事会 Credit Union League of Hong Kong 香港储蓄互助社协counterclaim 反申索 会 counterfoil 联页〔收据〕;存根〔支票〕;票根 creditor 债权人 counter-guarantee 反担保 creditor's petition 债权人的呈请书 counter-inflationary policy 反通货膨胀政策 creditworthiness 信誉;信用可靠程度 countersignature 副署签名;连署签名 creeping inflation 爬行式通货膨胀;温和通货膨胀;country debt provisioning 债务国坏帐准备 渐升通胀 country of beneficial ownership 实益拥有国 criminal bankruptcy 刑事破产 criminal bankruptcy order 刑事破产令 coupon 息票;赠券 coupon rate 息票利率 criminal bankruptcy petition 刑事破产呈请书 cover 保证金;承保范围;补仓 criterion for credit 授信原则 cover note 临时保单 critical path analysis 关键路线分析法;要径分析法 cover short position 补仓;填平空仓 cross rate 套价;套汇汇率;交叉汇率 coverage 保额;承保范围 cross-currency settlement risk 跨国货币结算风险 covered call 备兑认购期权 crossed cheque 划线支票 covered option 备兑期权 crossed trade 交叉买卖;交叉盘买卖 covered warrant 备兑认股权证 Cross-Harbour Tunnel Passage Tax 海底隧道使用税 crash 狂泻;暴跌;崩溃 cross-holding 相互持股;交叉持股 creation of new heads and subheads 开立新总目及分cross-margining 跨市场保证金制度 目 cross-referencing system 相互参照系统 credit 信用;信贷;信用证;贷项 cross-subsidization 互相资助;互相津贴 credit advice 贷项通知书 Crown Agent 英联邦代办 credit agency 征信所;信用调查机关 crude activity rate 粗略经济活动率 Credit Agricole Indosuez 东方汇理银行 crude econometric model 粗略计量经济模式 credit arrangement 信贷安排 culpable insider dealing 应受谴责的内幕交易 credit balance 贷方结余 cum dividend 连股息 credit card 信用卡 cumulative appreciation 累积升值;累积增值 credit card scheme 信用卡计划 cumulative deficit 累积赤字;累积亏损 Credit Commercial de France 法国商业银行 cumulative dividend 累积股息 Credit Committee 贷款委员会 cumulative financial position 累积财政状况 credit control 信贷管制 cumulative realized investment 累积的已实现投资 credit conversion factor 信贷换算因数 currency 货币 credit easing 放宽信贷 currency adjustment factor 货币调整因子;币值调整credit exposure 信贷风险 因素 credit facility 信贷安排;信贷融通;信用透支 currency board arrangement “货币发行局”制度 Credit Guarantee Scheme 信贷保证计划 Currency Board Operations Sub-Committee 货币发行委credit item 贷项 员会 credit limit 信贷限额 Currency Committee [Hong Kong Futures Exchange Credit Lyonnais 里昂信贷银行 Limited] 货币委员会〔香港期货交易所有限公司〕 Credit Lyonnais Hongkong (Finance) Limited 香港里currency crisis 货币危机 昂财务有限公司 currency denomination 货币面值 credit rating 信贷评级 currency futures 货币期货;外汇期货 credit rating agency 信贷评级机构 currency futures contract 货币期货合约;外汇期货合Credit Review Committee [Hong Kong Monetary 约 20 中国英语学习网 www.24en.com currency in circulation 流通货币 currency matching 货币配对 currency note 纸币;钞票 currency option 货币期权 currency swap 货币掉期;货币互兑;货币互惠信贷 currency warrant 货币认兑证;货币认股权证 current account 往来帐户;支票户口;经常帐目 current assets 流动资产 current domestic value 现行本地价格 current liabilities 流动负债 current market price 当时市价;现时市价 current price 当时价格;现时价格 current price series 当时物价计算数列 current year rules of assessment 当年度评税规则 cushion 缓冲;缓冲时限〔债券〕 cushion of liquid assets 流动资产缓冲额;速动资产 缓冲额 custodian 保管人 custodian trustee 保管受托人 custody 保管 customer 客户 customer lending 客户贷款 customer statement 客户对数单;客户结单 cut loss “斩仓”;减少损失 cut margin “斩仓” cut-off date 截止日期 cut-throat competition 割喉式竞争;恶性竞争 cycle of activity 活动循环;商业循环 D: cyclical fluctuation 周期性波动 D.A.H. Private Bank Limited 安新私人銀行有限公司 cyclical inflation 周期性通货膨胀 cyclical nature of the economy 经济的周期性情况 Dah Sing Bank Limited 大新銀行有限公司 Dah Sing Finance Limited 大新財務有限公司 Dai-Ichi Kangyo Bank Limited 第一勸業銀行 daily expenditure record book 每日開支記錄冊 Daily Quotations for Stock Market 《股票市場日報表》 Daily Quotations for Stock Options 《股票期權日報 表》 daily stock price 每日股價 daily turnover 每日成交額 Daishi Bank, Ltd. 第四銀行 Daiwa Bank, Limited 株式會社大和銀行 Daiwa Overseas Finance Limited 大和海外財務有限公 司 damages 損害賠償 Danish Krone [DKK] 丹麥克郎 Dao Heng Bank Limited 道亨銀行有限公司 Dao Heng Finance Limited 道亨財務有限公司 date of listing 上市日期 date of maturity 到期日 date of payment 付款日期;繳付日期 date of transfer 轉讓當日;轉讓日期 date of value 起息日期 dated securities 定期證券 21 中国英语学习网 www.24en.com day end liquidity 日終流動資金 decelerating trend 放緩趨勢 day margin 當日保證金;即市按金 declaration 聲明書;公布;申報;報單 day order 當日訂單;即日指示 declaration of bankruptcy 宣布破產 day trade 當日平倉買賣 declaration of dividend 宣布分派股息 day trade transaction 即日平倉交易;當日交易;“即declaration of inability to pay debts 無能力償付債日鮮” 項聲明書 de facto control 實際控制權 declaration of insolvency 無力償還債務聲明 de minimis exemption 低額豁免 declaration of solvency 有償債能力聲明 deal 買賣;交易 declaration of trust 信託聲明;信託聲明書 dealer 交易商;證券商;出市代表;出市員 Declaration on Cooperation and Supervision Covering Dealer's Deposits Fund 交易商按金基金 International Futures Markets 《關於國際期貨市場的dealer's representative 交易商代表 合作和監管的聯合聲明》 dealing 交易;買賣 Declarations of Cooperation on Investment dealing day 交易日 Management Persons 投資管理合作聲明 dealing director 交易董事;證券商董事 declared return 已公布收益 dealing in gold options 黃金期權買賣 decline 下跌;衰退 dealing in securities 證券交易;證券買賣 decontrol 解除管制 dealing partnership 交易合夥商行;交易合夥 deduct 扣除 dealing room “盤房” deductible 可扣除;免賠額〔保險〕 deduction 扣除;扣減;扣除額;扣除項目 death duties and costs 死亡稅及費用 debenture 債權證;債券;信用債券 deduction for expenses of self-education 個人進修debenture holder 債權證持有人 開支扣除額 deed 契據;契約 debenture stock 債權股證 debenture trust deed 債權證信託契約 deed of guarantee 擔保契約;保證契據 debit 借項;借方;記入借方的款項 deed of indemnity 賠償契據;還款保證書 debit advice 借項通知書 deed of settlement 授產契;組織安排契據 deed of surrender 放棄契據 debit balance 借方結餘 debit item 借項 defalcation 虧空公款;侵吞公款 debit side 借方 defamation 誹謗 default 拖欠;違約;失責行為 debt 債項;債權 debt certificate債務證明書 default in payment 拖欠付款 debt collection agency 收數公司 default procedure 失責處理程序 debt due 所欠債項 default proceeding 失責處理程序 default rule 失責處理規則 debt financing 債務融資;舉債籌資 debt instrument 債務票據 defaulter 拖欠稅款人;失責人;違約者 debt market 債務市場 defaulting broker 失責經紀 debt on a recognizance 簽保所致的債項 defective title 所有權欠妥 debt paper 債務票據 deferral 遞延項目 debt payable at a future time 將來到期償付的債項 deferred annuity 延期年金 debt reorganization 債務重整 deferred expenses 遞延費用 debt repayment 償債;償還借款;償還債務 deferred income 遞延收入 debt securities 債務證券 deferred life annuity 延期人壽年金 debt securities market 債務證券市場 deferred pay 延付薪酬 debtor 債務人 deferred payment 遞延付款 debtor firm 債務人商號 deferred share 延遲派息股;遞延付息股份 debtor's interest 債務人權益 deficiency 虧絀;不敷;不足之數;短缺 debtor's share 債務人擁有額 deficiency grant 不敷補助金 debt-to-equity ratio 債務與資本比率;負債與權益比deficiency subvented organization 接受不敷補助金的率 機構 deceased debtor 已故債務人 deficit 赤字;逆差;虧損;虧欠額 deceased partner 已故合夥人 deficit financing 赤字財政;赤字籌資 deceased taxpayer 已故納稅人 deficit on capital account 非經常帳赤字 decelerated growth 增長放緩 deflated by„以„„平減 22 中国英语学习网 www.24en.com deflation 通貨緊縮 deposit charges 存款收費 deflationary force 通貨緊縮力量 deposit in lieu of bond 以繳存的款項代替擔保契據 deflator 平減物價指數 deposit insurance scheme 存款保險計劃 defraud 詐騙 deposit of securities as security for a loan 存放defrauded investor 被詐騙的投資者 證券作為貸款抵押 defray 支付;扣除 deposit protection scheme 存款保障計劃 defunct company 已倒閉公司 deposit rate 存款利率 del credere agent 保付貨款代理人;擔保付款代理人 deposit size threshold 最低存款額 delegate 轉授 deposit taker 接受存款人 delegate trust 轉委信託 depositor 存款人;存戶 delinquency rate 拖欠率;過期還款比率 depository 保管人;受託人;存管處 delinquent account 怠帳;逾期未收帳款 depository company 存放公司 delisting 除牌;取消上市資格;取消掛牌資格 depository receipt 寄存單據;保管收據;預託證券 delivered price 交貨價 depository share 保管股份 delivery 交收;交割〔證券〕;交付 depository system 存管制度;存放制度 delivery failure 交收失誤 Deposit-taking Companies Advisory Committee 接受存delivery month 交收月份 款公司諮詢委員會 delivery note 交貨單;付貨通知書 Deposit-taking Companies Association [DTCA] 接受存delivery order 提貨單;交割單 款公司公會 Delta Asia Credit Limited 匯業信貸有限公司 deposit-taking company 接受存款公司 demand deposit 活期存款 deposit-taking licence 接受存款牌照 demand draft [D/D] 即期匯票 depreciation 折舊;貶值 demand draft rate 即期匯票匯率 depreciation charge 折舊費 Demand for Provisional Salaries Tax 暫繳薪俸稅通知depreciation of the exchange value of the Hong Kong 書 dollar港元匯值下降 Demand for Rates 徵收差餉通知書 depreciation reserve 折舊儲備;折舊準備 Demand for Tax 繳稅通知書 deregistration 取消登記 demand inflation 需求引起的通貨膨脹;需求通脹 deregulation 撤銷管制;放寬管制 demand loan 活期放款 derivative 衍生工具 demand loan secured 活期質押放款;活期擔保放款 derivative product 衍生產品 demand loan unsecured 活期信用放款 derivative warrant 衍生認股權證 demand note 即期票據;繳稅通知書;繳款通知書 derivatives market 衍生工具市場 dematerialization of share certificate 股票非實物designated securities 指定證券 化 designated trade指定行業 demonetization 停止通用;非貨幣化 determinable interest 可終結的權益 demonetized currency note 停止通用紙幣 Determination of Commissioner of Inland Revenue 稅Den Norske Creditbank 挪威信貸銀行 務局局長的決定書 denomination 面額;面值 determination of cost 成本釐定 departmental capital equipment 部門資本設備 determination of net profit 確定純利 departmental estimates submission 部門呈報預算 Deutsche Bank AG 德國銀行 departmental expenses 部門開支 Deutsche Mark [DEM] 德國馬克 Departmental Interpretation and Practice Notes devaluation 貶值;貨幣貶值 [Inland Revenue Department] 《稅務局釋義及執行指引》 Development Bank of Singapore Ltd. 新加坡發展銀行 departmental special expenditure 部門特別開支 development control 發展管理;發展管制 dependant 受養人 Development Division [Companies Registry] 拓展部dependent grandparent allowance 供養祖父母或外祖父〔公司註冊處〕 母免稅額 development fund 發展基金;開發基金 dependent parent allowance 供養父母免稅額 development intensity 發展密度 dependent sibling allowance 供養兄弟姊妹免稅額 Development Loan Fund 發展貸款基金 Deposit 存款;定金;保證金;暫收款項 development package 發展 deposit account 存款帳戶 development parameter 發展參數;發展規範 deposit at call 通知存款;活期存款 development potential 發展潛力 deposit back arrangement 回存安排 development statement 發展綱領 23 中国英语学习网 www.24en.com development value 發展價值 Accountants 香港會計師公會紀律委員會 deviation 偏差 disclaimed property 遭卸棄的財產 devisee 土地遺贈繼承人;受遺贈人 disclaimer 卸棄;卸棄書 devolve 轉予;轉承 disclaimer of lease 租契的捨棄;租契卸棄書 Dharmala International Finance Limited 大馬國際財disclaimer of property放棄財產 務有限公司 discloseable transaction 須予披露的交易 difference 差額 disclosure 披露;公開;披露事項;資料披露 difference account 盈虧通知書;差額帳 disclosure of interest 披露權益 differential 差價;息差;差距 disclosure of ownership of shares 披露股權資料;公differential pricing system 差額收費辦法;差別等級開股權資料 計價法 disclosure package 資料披露方案 diminishing assets 遞耗資產 disclosure requirement 公開資料規定 diminishing balance method 餘額遞減法 discontinuance of business 停業 diminishing return 報酬遞減;收益遞減 discount 貼現;折扣;貼水 diminution 減少;縮減 discount accreted 折價增值 direct business 直接業務;直接買賣;直接交易 discount amount 折扣數額 direct cost 直接成本 discount house 貼現行;貼現公司 direct debit authorization 直接付款授權書 discount price 折扣價格 direct debit daily settlement system 每日直接付款discount rate 貼現率;折扣率 的結算制度 discount securities 貼現證券 direct insurance 直接保險 discount window 貼現窗 direct insurer 直接保險人 discounted bill 已貼現票據 Direct Investment Division [Hong Kong Monetary discounter 貼現行 Authority] 直接投資處〔香港金融管理局〕 discretionary account 全權代客投資戶口;全權委託戶direct placement 直接配售 口;全權代客買賣帳戶 direct remuneration 直接報酬 discretionary grant 酌情補助金 direct tax 直接稅 discretionary interest 酌情權益 direct taxation rate 直接稅稅率 discretionary subvention 酌情資助金 direct trading 直接買賣;直接交易 discretionary trust 全權信託 direct underwriting 直接承保 disequilibrium 不均衡狀態 director 董事;理事 dishonour a cheque 退票 Director of Accounting Services 庫務署署長 dishonoured bill 不兌現匯票 Director of Audit 審計署署長 dishonoured cheque 空頭支票 director's fee 董事袍金 disintermediation 非中介化;減少居中融資功能 director's interest 董事權益 disponer 財產處置人;分產人 director's remuneration 董事酬金 disposable income 可動用收入;可支配的收入;稅後收Disability Allowance Scheme 傷殘津貼計劃 入 disabled dependant allowance 傷殘受養人免稅額 disposal 處置;脫手 Disaster Relief Fund 賑災基金 disposal price 賣價 Disaster Relief Fund Advisory Committee 賑災基金諮dispose of 出售;變賣 詢委員會 disposition 產權處置 disbursement 墊付費用;付款項目;支款 disposition in favour of relatives 為使親屬受惠而discharge 破產解除;清償〔債務〕 作出的產權處置 discharge of a debt 解除債務;清償債項 disputed liabilities 有爭議負債 discharge order 註銷令 disqualification of director 取消董事資格 Disciplinary Appeals Committee [Stock Exchange of disqualification order 取消資格令 Hong Kong Limited] 紀律上訴委員會〔香港聯合交易所disregarded income 計算入息豁免額 有限公司〕 dissolution 解散 Disciplinary Committee [Hong Kong Futures Exchange dissolution of partnership 拆夥;合夥解散 Limited, Stock Exchange of Hong Kong Limited] 紀律distinct account 獨立帳目 委員會〔香港期貨交易所有限公司;香港聯合交易所有限distrain 為抵債而扣押財物;扣貨追債;查封 公司〕 distress 扣押財物;扣押;查封 Disciplinary Committee of the Hong Kong Society of distress for rent 扣押財物充抵租金 24 中国英语学习网 www.24en.com distress warrant 財產扣押令 dormant partner 不活躍合夥人;隱名合夥人 distributable income 可分配收益 double entry system 複式簿記制度 distributable profit 可供派發利潤 double taxation 雙重課稅 distributed assets 經分派資產 double taxation arrangement 雙重課稅安排 distribution 分配;配銷 double taxation relief arrangement 寬免雙重課稅安distribution company 分銷公司 排 distribution of resources 資源分配 double-digit growth 兩位數字的增長 distribution policy 分配政策;派息政策 double-digit level 兩位數字的水平 distributive channel 銷售途徑 doubtful debt 呆帳;呆債;可疑債務 distributive trade 分銷業 doubtful loan 可疑貸款;難以收回的貸款 distributor 分銷商;發行人 Dow Jones Average 杜瓊斯平均指數;道瓊斯股票平均價diversifying economy 多元化的經濟體系 格指數 dividend 股息;紅利;攤還債款 Dow Jones Index 杜瓊斯指數;道瓊斯股票價格指數 dividend cover 盈利股息比率;股利保證倍數 Dow Jones Industrial Average 杜瓊斯工業平均指數;dividend forfeited 未認領股息註銷 道瓊斯工業股票平均價格指數 dividend programme 攤還債款程序 down limit 跌停板 dividend warrant 股息證;股息單 down market 跌市 dividend withholding tax 股息預扣稅 down payment 首期付款 dividend yield 股息率;股息收益率 down reversal 回跌 divisible revenue 可予分配的收益 downside risk 下跌風險 DKB Asia Limited 第一勸銀亞洲有限公司 downside trend 跌勢 document文件;單據 downswing 下降趨勢;衰退時期 document against acceptance [D/A] 承兌交單 downturn 市況逆轉;市況回落 document against payment [D/P] 付款交單 downward adjustment 向下調整 Document Index 公司文件索引 downward movement 走勢偏軟 document of title 業權文件;所有權文件 downward trend 下跌趨勢;向下趨勢 documentary acceptance bill 跟單承兌匯票 draconian revenue measure 嚴厲的徵稅措施 documentary bill 跟單匯票 draft 匯票 documentary credit 跟單信用證 draft estimates 預算草案 documentary payment bill 現付押匯票;憑單付款匯票;draft estimates of expenditure 開支預算草案 付款跟單匯票 draft estimates of revenue 收入預算草案 dollar area 美元區 dragon bond 小龍債券 domestic concern 本身的業務 drawback 退稅;退款 domestic credit expansion [DCE] 本地信貸膨脹 drawdown period 貸款支用期;提款期 domestic demand 本地內部需求;國內需求 drawee 受票人;匯票付款人 domestic demand deflator 本地內部需求平減物價指數 drawee bank 受票銀行;付款銀行 domestic expenses 家庭開支 drawer 出票人;發票人 domestic export 本地產品出口;國內出口 drawing account 提款帳戶 domestic lending 本地貸款;在本港使用的貸款 Dresdner Bank AG 捷能銀行 domestic liabilities 本地負債 drop 下跌;回落 domestic money supply 本地貨幣供應量;國內貨幣供應 DTB Deutsche Terminborse 德國期權及期貨交易所 domestic property price index 住宅物業價格指數 dual listing 雙重上市;雙重掛牌 domestic rental index 住宅樓宇租金指數 due date for payment 應付款的日期;付款到期日 domestically generated inflation 內部產生的通貨膨due day 到期日;繳稅日期 脹;內致通脹 dues 應付款項;應付費用;應付稅款 domicile 註冊地;本籍 dull trading 交投呆滯 donation 捐款;捐獻;捐贈 dumping 傾銷;拋售 donee 受贈人 duplication of supervision 雙重監管 donor 捐贈人 Dutch Guilder [NLG] 荷蘭盾 door-to-door canvassing for sale 逐戶兜售 dutiable agricultural and industrial products 應課dormant account 不活動帳戶;不活躍帳戶 稅的工農業產品 dormant assets 未用資產;閒置資產 dutiable commodities control system 應課稅品管制系dormant company 不活動公司;已停止業務的公司 統 25 中国英语学习网 www.24en.com dutiable commodities permit 應課稅品許可證 economic depression 经济萧条 dutiable commodity 應課稅品 Economic Division [Hong Kong Monetary Authority] 经dutiable estate 應繳稅的遺產 济研究处〔香港金融管理局〕 duty 稅;關稅;應課稅品稅項 economic forecast 经济预测 duty assessed on a specific basis 按量評估的稅項 economic framework 经济架构 duty differential 稅率差距 economic fundamentals 基本经济因素 duty free 免稅 economic geography 经济地理 duty in arrears 欠稅 economic growth 经济增长 duty on alcohol 酒精稅 economic implication 对经济的影响 duty on hydrocarbon oil 燃油稅 economic indicator 经济指标 duty on liquor 酒稅 economic infrastructure 经济基础建设 duty on petrol 汽油稅 economic life 经济年限;经济寿命;符合经济效益的使duty on tobacco 煙草稅 用年限 duty paid 已繳納稅款;關稅已付 economic model 经济模式 duty rate 稅率 economic outlook 经济展望;经济前景 duty reduction 減稅 economic performance 经济表现;经济实绩 duty-paid goods 已完稅貨品 economic recession 经济衰退 E: economic recovery 经济复苏;经济复原 Economic Reporter 《经济导报》 economic restructure 经济结构重整;经济转型 earmarked fund 预留款项;指定用途的款项 earmarked grant 指定用途补助金 Economic Review Committee 经济检讨委员会 earmarked growth 拟定增长 economic sanction 经济制裁 economic sector 经济部门;经济成分 earned premium 满期保费 earnings 收入;收益;盈利 economic service 经济服务 earnings per share [EPS] 每股盈利 Economic Services Bureau [ESB] [Government earnings tax 所得税;入息税 Secretariat] 经济局〔政府总部〕 economic slowdown 经济放缓 ease 放缓;缓和;轻微下跌 ease back 回软 economic stabilization programme 经济稳定计划 East Asia and Oceanian Stock Exchanges Federation 东economic support 经济支援 economic system 经济体系 亚及大洋洲证券交易所联会 East Asia Credit Company Limited 东亚授信有限公司 economic variable 经济变数 East Asia Finance Company, Limited 东亚财务有限公economic viability 经济可行性 司 economically active person 从事经济活动的人士 economically active population 从事经济活动的人口 East Asia Section [Financial Services Bureau] 东亚 经济分析组〔财经事务局〕 economically inactive population 非从事经济活动的East Asian Stock Exchange Conference [EASEC] 东亚人口 证券交易所联合会议 Economist, The 《经济学人》 econometric model 计量经济模式 economy 经济;经济体系 econometrician 计量经济学家 economy of scale 规模经济 econometrics 计量经济学 edge down 渐落;微降 economic adjustment 经济调控 edge up 渐升;微升 economic aggregate 经济总体数字 education subvention 教育资助金 Economic Analysis Division [Financial Services Edward Wong Credit Limited 安泰授信有限公司 Bureau] 经济分析部〔财经事务局〕 effective exchange rate index [EERI] 实际汇率指数;economic and monetary union [EMU] [European Union] 有效汇率指数 经济和货币联盟〔欧洲联盟〕 effective exchange rate index of Hong Kong dollar 港Economic and Social Commission for Asia and the 汇指数;港元汇率指数 Pacific [ESCAP] [United Nations] 亚洲及太平洋经济effective rate of interest 实际利率 社会委员会〔亚太经社会〕〔联合国〕 effective rate of tax 实际税率 Economic Commission for Europe [ECE] [United Nations] effectively risk-free investment 无实际风险投资 欧洲经济委员会〔联合国〕 efficiency bonus 考绩花红 economic cost 经济成本 elasticity factor 弹性因素 economic cycle 经济周期 elasticity of price 物价弹性;价格弹性 26 中国英语学习网 www.24en.com elderly residential care expenses deduction 长者住Commission] 法规执行部〔证券及期货事务监察委员会〕 宿照顾开支的扣除额 enforcing payment 强制执行付款规定 Electrical and Mechanical Services Department enhanced offer 价值较高的要约 Suspense Account 机电工程署暂记帐 enterprise 企业 Electrical and Mechanical Services Department entertainment tax 娱乐税 Vehicle Maintenance Services Suspense Account 机电entrepreneur 企业家 工程署车辆维修暂记帐 entrepreneurship 企业家精神;企业家身分 Electrical and Mechanical Services Department entrustment basis 以信托形式 Workshop Services Suspense Account 机电工程署工场equal share 相等份额 服务暂记帐 equilibrium 均衡;平衡 Electrical and Mechanical Services Trading Fund 机equilibrium real exchange rate 均衡实质汇率 电工程营运基金 Equitable Banking Corporation 建南银行 electronic banking 电子银行服务 equitable benefit 公平利益 electronic broker 电子经纪 equitable charge 衡平法押记 electronic clearing system 电子结算系统 equitable estate 衡平法产业权 Electronic Mail Stock Information Service [EMSIS] equitable interest 衡平法权益 电子传递股市资讯服务 equitable mortgage 衡平法上的按揭 electronic order matching and execution/clearing equitable owner 衡平法上的拥有人 system 电子自动对盘及执行,结算系统 equity 股本;股权;股票;权益;产权 electronic payment system 电子付款系统 equity earnings 权益股收益;参股收益 electronic trading system 电子交易系统 equity financing 股本融资;发行股票筹措资金 electronic transfer system 电子转帐系统;电子转帐equity holding 股份持有;股权持有 制度 equity interest 股本权益 Emergency Relief Fund 紧急救援基金 equity investment 股本投资;注入资本 Emergency Relief Fund Committee 紧急救援基金委员会 equity joint venture 股份式合营企业 Emerging Asian Bond Market Conference 新兴亚洲债券equity market 股本市场;股票市场 市场会议 equity of redemption 衡平法上的赎回权 emerging market 新兴市场 equity securities 权益证券;股本证券 emolument 薪酬 equity share 权益股;普通股 employed capital 已运用资本 equity share capital 权益股本 employed population 就业人口 equity trading system 股票买卖制度 employees' bonus 雇员红利 equity warrant 股本认股权证 Employees Compensation Assistance Fund 雇员补偿援equity-related contract 与股权联系的合约 助基金 escape clause 免责条款;例外条款 employees' compensation insurance 雇员补偿保险 escrow account 托管户口;记帐帐户 employees' share option scheme 雇员股份认购权计划 established fiscal policy 既定财政政策 employees' share purchase scheme 雇员股份购买计划 established securities market 具规模的证券市场 employees' share scheme 雇员股份计划 establishment ceiling 编制上限 Employer's Return of Remuneration and Pensions 雇Establishment Subcommittee [Finance Committee of 主填报的薪酬及退休金报税表 the Legislative Council] 人事编制小组委员会〔立法employment 就业 会财务委员会〕 employment of funds 资金运用 estate 遗产;产业;财产 employment of profit 有收益的受雇工作 estate duty 遗产税 encumbrance 产权负担 estate duty account 遗产呈报表 end investor 最终投资者 Estate Duty Office [Inland Revenue Department] 遗endaka [Japanese] “圆高”〔日语〕;日圆高企 产税署〔税务局〕 endorsee 承背书人 estimated additional assessable income 估计的补加endorsement 背书 应评税入息 endorsement in blank 空白背书 estimated additional assessable profit 估计的补加endorser 承兑人;背书人 应评税利润 endowment 储蓄保险 estimated annual rental 预计每年租值 end-user 最终使用者;真正“用家” estimated assessment 估计评税 Enforcement Division [Securities and Futures estimated assets 估计资产 27 中国英语学习网 www.24en.com estimated expenditure 预算开支;估计开支 所〔阿姆斯特丹〕 estimated expenditure by service 按服务分类的预算European Social Fund [ESF] 欧洲社会基金 开支 European Union [EU] [developed from the European estimated growth rate 估计增长率 Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕 estimated income 估计入息;估计收入 Euroyen 欧洲日圆 estimated liabilities 估计负债 Euroyen loan 欧洲日圆贷款 estimated net profit 估计纯利 evade payment of tax 逃缴税款 estimated revenue 预算收入;估计收入 evidence of payment 付款证据 Estimates for the year ending 31 March 19XX Volume ex all [x.a.] 除净 IA--General Revenue Account 《截至一九,,年三月三ex coupon [x.c.] 无息票 十一日为止的财政年度预算卷一甲部??政府一般收入ex dividend [x.d.] 除息;除股息 帐目》 ex gratia extinguishment allowance 特惠结业津贴 Estimates for the year ending 31 March 19XX Volume ex gratia grant 特惠补助金 IB--General Revenue Account 《截至一九,,年三月三ex gratia payment 特惠津贴;特惠金 十一日为止的财政年度预算卷一乙部??政府一般收入ex rights [x.r.] 除权;除认股权 帐目》 ex warrant 除证;不附认股权证 Estimates for the year ending 31 March 19XX Volume examination 审查;讯问;研讯 Fund Accounts 《截至一九,,年三月三十一日为止excess 盈余;超出额;免赔额 II-- 的财政年度预算卷二??基金帐目》 excess liquidity 额外流动资金 exestimates of expenditure 开支预算 cess tax paid 多缴的税款 Estimates of Gross Domestic Product 《本地生产总值excess value 超额价值 估计》 excessive interest rate 过高利率 Euro 欧罗;欧元 exchange 兑换;汇兑;交易所 Eurobond 欧洲债券 exchange account 兑换帐 Euroclear 欧洲结算系统 exchange bank 外汇银行 Euroclear Clearance System Co-operative 欧洲结算系Exchange Banks' Association, Hong Kong 香港外汇银统公司 行公会 Eurocurrency credit market 欧洲货币信贷市场 exchange broker 外汇经纪 Eurodollar 欧洲美元 exchange clearing agreement 外汇结算协定 Eurodollar bond 欧洲美元债券 exchange company 交易所公司 Eurodollar deposit rate 欧洲美元存款利率 exchange compensation allowance 汇率补偿津贴 Eurodollar futures 欧洲美元期货 exchange contract 外汇合约 Eurodollar market 欧洲美元市场 exchange contract cancellation note 外汇合约撤销单 exchange control 外汇管制 Eurodollar rate 欧洲美元利率 Euromoney 欧洲货币 Exchange Fund 外汇基金 European Bank for Reconstruction and Development Exchange Fund Advisory Committee [Hong Kong Monetary [EBRD] 欧洲复兴开发银行 Authority] 外汇基金谘询委员会〔香港金融管理局〕 European Commission 欧洲委员会 Exchange Fund bill 外汇基金票据 European Common Market 欧洲共同市场〔共市〕 Exchange Fund Bills Programme 外汇基金票据计划 European Community [EC] 欧洲共同体 Exchange Fund Debt Certificate 外汇基金债务证明书 European Council 欧洲理事会 Exchange Fund debt instrument 外汇基金债务票据 European Currency Unit [ECU] 欧洲货币单位 Exchange Fund Guarantee Scheme 外汇基金保证计划 European Development Fund [EDF] 欧洲发展基金 Exchange Fund Investment Limited [EFIL] 外汇基金投European Economic Community [EEC] 欧洲经济共同体资有限公司 〔欧共体〕 Exchange Fund note 外汇基金债券 European Futures Clearing Corporation B.V. Exchange Fund Notes Programme 外汇基金债券计划 [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕 exchange gain 汇兑增益 European Investment Bank 欧洲投资银行 exchange loss 汇兑损失 European Monetary System [EMS] 欧洲货币体系 exchange market 外汇市场;汇兑市场 European Monetary Union 欧洲货币联盟 Exchange Member 交易所会员 European Options Clearing Corporation Holding B.V. exchange memo 兑换水单 [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕 exchange position 外汇头寸 European Options Exchange [Amsterdam] 欧洲期权交易exchange premium 外汇升水;汇兑溢价 28 中国英语学习网 www.24en.com exchange quotation 外汇行情 exemption 豁免 exchange rate 汇率 exemption certificate 豁免证明书 exchange rate contract 汇率合约 exemption clause 免责条款;豁免条款 exchange rate fluctuation 汇率波动 exemption from estate duty 豁免遗产税 exchange rate index 汇率指数 exemption from property tax 豁免物业税 exchange rate mechanism 汇率机制 exemption from rates 豁免差饷 exchange rate movement 汇率变动 Exemption From Salaries Tax Order 豁免薪俸税令 exchange risk 外汇风险 exemption from stamp duty 免缴印花税 exchange surcharge 汇兑附加费;汇兑附加税 exercise period 行使期 exchange transaction 兑换交易 exercise price 行使价格 exchange value 汇兑价值;交换价值 existing controller 现有控权人 exchange value of the Hong Kong dollar 港元汇价 existing licence 现行有效的牌照 exchange-based short selling activity 经交易所进行existing loan 现有贷款 的卖空活动 expectancy of value 预期值 exchange-traded derivative 在交易所买卖的衍生产品 expenditure 支出;开支;费用 excise duty 消费税 expenditure approach 支出计算法;开支计算法 excluded property 除外财产 expenditure baseline 开支基线 excluded reserve 除外储备 expenditure commitment 开支承担 exclusive of rates 不包括差饷 expenditure component 开支项目 expenditure for the services of the government 政exclusive right 专有权;独有权 exclusivity 专营权 府服务开支 Executive Board of International Monetary Fund 国expenditure guideline 开支指引 expenditure on scientific research 科学研究开支 际货币基金组织执行董事会 Executive Committee [Hong Kong Futures Exchange expenditure on the gross domestic product 本地生产Limited, Stock Exchange of Hong Kong Limited] 执行总值开支 委员会〔香港期货交易所有限公司〕;常务委员会〔香港expenditure outturn 开支结算 expenditure pattern 开支模式;消费模式 联合交易所有限公司〕 executive director 执行董事;执行理事 expenditure range 开支范围;开支幅度 Executive Director (Banking Policy) of Hong Kong Expenditure Summaries 《开支摘要》 expenditure survey 消费统计调查 Monetary Authority 香港金融管理局助理总裁(银行政 策) expenditure-based gross domestic product 以开支为Executive Director (Banking Supervision) of Hong 计算基础的本地生产总值 Kong Monetary Authority 香港金融管理局助理总裁(银expenditure-based gross domestic product estimate 以开支为计算基础的本地生产总值估计数字 行监理) Executive Director (External) of Hong Kong Monetary expense 费用;支出;开支 Authority 香港金融管理局助理总裁(外事经研) expense disbursement 开支支出 Executive Director (Monetary Policy and Markets) of expense loss 开支亏损 Hong Kong Monetary Authority 香港金融管理局助理总export credit 出口信贷 裁(货币政策及市场) export earnings 出口收益 Executive Director of Securities and Futures export financing 出口融资;出口信贷财务 Commission 证券及期货事务监察委员会执行董事 export licence 出口许可证;出口证 Executive Director (Reserves Management) of Hong export market development programme 出口市场拓展计Kong Monetary Authority 香港金融管理局助理总裁(储划 备管理) export of goods and services 货物及服务出口 executor 遗嘱执行人 export performance 出口业绩 executor of small estates 小额遗产的遗嘱执行人 export value 出口货值 exempt dealer 获豁免交易商 exporter of services 服务出口地 exempt from tax 获豁免缴税 export-led 由出口带动 exempt investment adviser 获豁免投资顾问 export-oriented 出口为主;出口导向 exempt person 获豁免的人 exposure 承受风险;收支差〔外汇〕 exempt sum 豁免款项 expressed in Hong Kong dollar 以港元计算 exempted institution 获豁免机构 external assets 对外资产 exempted loan 受豁免的贷款 external auditor 外聘核数师;外聘审计师 29 中国英语学习网 www.24en.com external claim 对外债权 false claim of business expenses 虚报营业开支 external commercial relations 对外贸易关系 false entry 虚假记项 external competitiveness 对外竞争力 false market 假市 External Department [Hong Kong Monetary Authority] family income 家庭收入 外事经研部〔香港金融管理局〕 family living expenses 家庭生活开支 external equilibrium 对外均衡 family-owned company 家族公司 external fund manager [Exchange Fund] 外聘投资经理Far East Exchange 远东交易所 〔外汇基金〕 Far Eastern Economic Review 《远东经济评论》 external investor 外来投资者 Far Eastern Relief Fund 远东赈济基金 external liabilities and claims 对外负债和债权 fast market 快市;速动市场 External Managers Division [Hong Kong Monetary fast trading 交投畅旺 Authority] 外聘投资经理处〔香港金融管理局〕 favourable balance 顺差 external price competitiveness 对外贸易价格竞争能favourable balance of trade 贸易顺差 力 Federal funds [United States] 联邦基金〔美国〕 External Relations Division [Hong Kong Monetary Federal funds rate 联邦基金利率 Authority] 对外关系处〔香港金融管理局〕 Federal National Mortgage Association [United external sovereign debt 对外国债 States] 联邦国民抵押协会〔美国〕 external trade 对外贸易 Federal Open Market Committee [FOMC] [United States] externally oriented economy 以外贸为主的经济;倚赖联邦公开市场委员会〔美国〕 对外贸易的经济 Federal Reserve Board [FRB] [United States] 联邦储extinguishment allowance 结业津贴 备局〔联储局〕〔美国〕 extortionate stipulation 敲诈性的规定 Federal Reserve System [Fed] [United States] 联邦extra allowance 额外津贴 储备系统〔美国〕 extra statutory concession 法外宽减 Federal Reserve Wire Network [Fedwire] [United extraordinary item 非经常项目;特殊帐项 States] 联邦储备系统通讯网络〔美国〕 extrapolation 外推法 Federation Internationale des Bourses de Valeurs extrinsic value 外在价值;非固有价值 [FIBV] 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 F: fellow subsidiary 同集团附属公司 Fidelity Fund 互保基金 face value 面值;票面价值 fiduciary 受信人;受托人 facility letter 提供贷款通知书;贷款确认书 fiduciary capacity 受信人身分 Fact Book 19XX 《19XX股市资料》 fiduciary duty 受信责任 Fact Sheet 《股市资料》 fiduciary issue 信用发行 factor analysis 因素分析 fiduciary loan 信用放款;信用贷款 factor cost 要素成本;生产要素成本 field audit 实地审查〔税务〕 factor market 生产要素市场 Field Audit Group [Inland Revenue Department] 实地factor of production 生产要素 审核组〔税务局〕 factor price 要素价格;生产要素价格 field audit staff 实地审计人员;实地核数人员 factor system 因素计算法 final account 决算帐户;最后结算 factoring company 代理融通公司;代理收帐公司 final and conclusive assessment 最终及决定性的评税 facultative reinsurance business 临时再保险业务 final assessment 最后评税 Faculty of Actuaries of Scotland 苏格兰精算师学院 final consumption expenditure 最终消费开支 fair dealing 公平交易 final dividend 末期股息;末期摊还债款 fair market value 公平市值 final estimate 最终估计 fair return 合理利润;合理收益 final estimate of gross domestic product 本地生产fall back 回落 总值的最后估计 false accounting 伪造帐目 final goods 最终产品 30 中国英语学习网 www.24en.com Final Notice for Rates 差饷最后通知书 financial derivative product 金融衍生产品 final salaries tax assessment 薪俸税最后评税 financial discipline 财政纪律;财务约束 final settlement 最终结算 financial disclosure 财务资料披露 final settlement price 最终结算价格 financial disclosure rules 财务资料披露规则 final statement 决算表 financial exposure 财务风险 final tax 最后税款 financial futures 金融期货 finance 财务;融资 financial guideline 财政准则 Finance and Management Services Division [Stock financial implication 财政影响;财政负担;财政承担 Exchange of Hong Kong Limited] 财务及行政管理科〔香financial information system 财务资料系统 港联合交易所有限公司〕 financial infrastructure 金融基础建设;金融基础设Finance Bureau [FB] [Government Secretariat] 库务施 局〔政府总部〕 Financial Infrastructure Section [Financial Finance Committee [Hong Kong Futures Exchange Services Bureau] 财经基建组〔财经事务局〕 Limited, Stock Exchange of Hong Kong Limited] 财务financial institution 财务机构;金融机构 委员会〔香港期货交易所有限公司;香港联合交易所有限financial instrument 金融工具;金融票据 公司〕 financial integrity 财政方面的稳健性 Finance Committee agenda item [FCai] [Legislative financial intermediary 金融中介机构 Council] 财务委员会议程文件〔立法会〕 financial intermediation service 金融中介服务 Finance Committee of the Legislative Council 立法financial journalist 财经新闻工作者 会财务委员会 financial liberalization 金融市场自由化 finance company 财务公司 financial loss 财政损失 Finance Department [Stock Exchange of Hong Kong financial management 财务管理 Limited] 财务部〔香港联合交易所有限公司〕 financial management and budgeting system 财务管理Finance Division [Hong Kong Monetary Authority] 财及预算系统 务处〔香港金融管理局〕 financial market 金融市场 finance lease 融资租赁 financial model 财政模式 finance sectorial index 金融分类指数 Financial Monitoring Unit [FMU] [Economic Services finance sub-index 金融分类指数 Bureau] 财务监察组〔经济局〕 Financial Accounting Section [Hong Kong Monetary financial objective 财政目标 Authority] 财务会计组〔香港金融管理局〕 financial obligation 财政承担;债务 financial adjustment 财政调整 financial performance 财政状况;财政业绩 financial administration 财政管理;财务管理 financial planning 财政计划;财务规划 financial adviser 财务顾问 financial planning guideline 财政计划准则 Financial and Accounting Regulations 《财务及会计financial position 财政状况;财务状况;经济状况 规例》 financial pressure 财务压力 Financial and Institutional Coordinating Committee financial provision 财政拨款 [FINSCOM] 财务监督委员会 financial prudence 审慎理财 financial appraisal 财政评估 financial requirement 财政需求;资金需要 financial arrangement 财政安排;财务安排 financial resources 财政资源 financial assets 金融资产 Financial Resources Rules: Notes for the Use of financial assistance 经济援助;财政资助 Securities Dealers 《财政资源规则:供证券交易商参financial auditing 财务审计 考的注释》 financial capacity 经济能力 financial return 财政收益 financial centre 金融中心 Financial Secretary 财政司司长 Financial Circular 《财务通告》 Financial Secretary Incorporated [FSI] 财政司法团 financial commitment 财政承担;财政承担额 Financial Secretary Incorporated Suspense Account financial community 财经界 财政司法团暂记帐 financial conglomerate 金融集团 Financial Secretary's Office 财政司司长办公室 financial constraint 财政约束 financial service 金融服务;财经服务 financial consultancy service 财务顾问服务 Financial Services Bureau [FSB] [Government financial contract 财务合约 Secretariat] 财经事务局〔政府总部〕 financial control 财务管理;财务控制;财政规控 financial services complex 金融服务综合大楼 financial derivative 金融衍生工具 Financial Services Liaison Committee 金融事务联络 31 中国英语学习网 www.24en.com 委员会 fiscal system 财政制度 financial services sector 金融服务业 fiscal year 会计年度;财政年度 financial sheet 财务报表 fisheries loan 渔业贷款 financial situation 财务状况 Fit and Proper Criteria, The 《适当人选的准则》 financial statement 财政报告;财务报表 Five Rams Finance Company Limited 羊城财务有限公司 financial support agreement 财务支持协议 five-year forecast of revenue and expenditure 五年Financial Times Index 《金融时报》指数 收支预测 Financial Times, The 《金融时报》 five-year forecast return 五年预测报表 financial transaction 财务交易 fixed amount of interest 固定利息数额 financial vehicle 筹资工具 fixed assets 固定资产 financial year 财政年度 fixed capital formation 固定资本形成 financing 融资;提供资金;资金融通 fixed capital investment 固定资本投资 financing cost 集资费用 fixed charge 固定费用;固定押记 financing package 融资方案 fixed concessionary rate 固定优惠率 financing study 融资研究 fixed cost 固定成本 fine 罚款 fixed cumulative dividend 固定累积股息 fineness 纯度;成色 fixed deposit account 定期存款帐户 fine-tuning 精确调整;仔细修订 fixed exchange rate 固定汇率 fire insurance 火险 fixed interest investment 定息投资 fire risk 火险 fixed interest loan stock 固定利息贷款债券;定息贷firm 商号;事务所 款债券 firm market 市况坚挺 fixed interest rate securities 固定利率证券;定息firm name 商号名称 证券 firm of certified public accountants and public fixed interest securities 固定利息证券;定息证券 auditors 执业会计师及注册核数师事务所 fixed parity 固定平价 firm quotation 实价 fixed rate bond 定息债券 firm up 回升;转强 fixed rate certificate of deposit 定息存款证 first and paramount lien 首要留置权 fixed rate liabilities 固定利率负债 first buy order 首次买盘 fixed rate mortgage 定息按揭 first calculation 第一计算法 fixed term deposit 定期存款 First Commercial Bank 第一商业银行 fixed value 固定价值 first demand for rates 首次征收差饷通知书 fixed-price lump-sum contract 固定总价合约 First Fund 第一基金 fixed-price offer 固定价格要约 first in, first out method [FIFO method] 先进先出flat market 市况呆滞;平市 计算法 flat rate 划一收费率 first legal mortgage 首次法律按揭 flat rate allowance 划一免税额;定额津贴 First Metro International Investment Company flat rate charge 划一收费 Limited 首都国际财务投资有限公司 flexibility arrangement 弹性措施 first mortgage 第一按揭;第一抵押权 flexible exchange regime 弹性汇率制度 first mortgage debenture stock 第一抵押债权股证 floatation of shares 股票上市;股票挂牌买卖 First National Bank of Chicago 芝加哥第一国民银行 floating charge 浮动押记 First Pacific Bank Limited 第一太平银行有限公司 floating currency 汇率浮动的货币;浮动货币 first participant 第一参与者 floating loss 浮动损失;浮动亏损 First Quarter Economic Report 19XX 《一九,,年第floating profit 浮动利润 一季经济报告》 floating rate 浮动利率;浮动汇率 first sell order 首次卖盘 floating rate bond 浮息债券 First Union HKCB Asia Limited 首华亚洲有限公司 floating rate certificate of deposit 浮息存款证 fiscal drag 财政拖累;财政障碍;税项负荷加重 floating rate liabilities 浮动利率负债 fiscal policy 财政政策 floating rate note 浮动利率票据;浮息票据 fiscal reason 财政理由 floating rate regime 浮动汇率制度 fiscal requirement 财政需求 floor broker 出市经纪 fiscal reserve 财政储备 Floor Procedures Working Group [Hong Kong Futures fiscal restraint measure 财政紧缩措施 Exchange Limited] 市场委员会工作组〔香港期货交易所 32 中国英语学习网 www.24en.com 有限公司〕 forfeit 没收物品 floor ticket 交易所买卖单 forfeiture 没收 floor trader 出市代表;出市员 forfeiture of contribution 没收供款 floor trading system 大堂交易系统;场内交易系统 forfeiture of sum 没收款项 flow chart 流程图 forged signature 假冒的签名 fluctuating overdraft 不定数额透支 forgiveness of a debt 免偿债务 fluctuation 波动 formal contingent liabilities 正式或有负债 folio of ledger 分类帐 Fortune Magazine 《财富杂志》 foolproof system 万全办法 forward assets purchase 远期资产购置 forced liquidation “斩仓”;强制清盘 forward contract rate 远期合约成交率 forecast figure 预测数字 forward exchange rate 远期汇率;期货外汇汇率 forecast period 预测期 forward exchange sold 卖出远期外汇 forecast return 预测报表 forward foreign currency assets 远期外币资产 forecast submission 呈报预测 forward foreign exchange contract 远期外汇合约 forecast trend growth rate 预测趋势增长率 forward forward deposit 远期有期存款 forecast year 预测年度 forward purchase 期货购买 foreclosure 止赎权 forward rate 远期汇率;期汇率 foreclosure order 止赎令 forward trading 期货交易;远期交易 foreign bank 外地银行 founding member 创办会员;创办会员国 foreign bill 外地汇票 Fourth Quarter Economic Report 19XX 《一九,,年第foreign credit 海外信用证;海外信贷 四季经济报告》 foreign currency 外币 fractional share 不足一股的股份 foreign currency assets 外币资产 fragile consumer sentiment 消费意欲薄弱 foreign currency deposit 外币存款 Framework Agreement [trading fund] 《架构协议》〔营foreign currency funding centre 外币融资中心 运基金〕 foreign currency holding 外币持有量;外币储备 franc area 法郎区 foreign currency reserve 外汇储备 franchise 专营权;特许权 foreign currency sovereign debt 外币国债 Frankfurt Stock Exchange 法兰克福证券交易所 foreign exchange [forex] 外汇 franking machine 印花盖印机 foreign exchange agreement 外汇协议 fraudulent preference 欺诈优惠;欺诈性优先还款 foreign exchange allocation 外汇分配 fraudulent trading 欺诈营商 Foreign Exchange and Market Practices Committee 外free enterprise system 自由企业制度 汇及市场惯例委员会 free fiscal reserve 自由财政储备 foreign exchange bought 买入外汇 free market economy 自由市场经济 foreign exchange certificate 外汇兑换券;外汇券 free of particular average [FPA] 平安险;单独海损foreign exchange contract 外汇合约 不赔 foreign exchange market 外汇市场;汇市 free of payment settlement 免付款交收 foreign exchange quotation 外汇报价;外汇牌价 free on board price [f.o.b. price] 离岸价格;船上foreign exchange reserve 外汇储备 交货价 foreign exchange resources 外汇资源 free surplus 自由盈余;未指定用途的盈余 foreign exchange risk 外汇风险 freehold 不动产所有权;永久产权 foreign exchange sold 卖出外汇 freely convertible 可自由兑换 foreign exchange turnover 外汇市场交投总额 freely remittable 自由汇返 foreign investment 海外投资;外来投资 freezing order 冻结令 foreign note 外地承付票 French Banking Commission 法国银行业监察委员会 foreign ownership 外资拥有权 French Franc [FRF] 法国法郎 foreign partnership 外地合伙 fringe benefit 附带利益 foreign remittance 国外汇款 fringe market 外围市场 foreign stock exchange 外地证券交易所 frozen provision 冻结款项 foreign tax 外地税款 frustrating effect 破坏性影响 forex dealer 外汇交易商 FTSE-100 Index 金融时报100指数 forex futures 外汇期货 fuel duty 燃油税 forex option 外汇期权 Fuji Bank Limited 富士银行 33 中国英语学习网 www.24en.com Fuji International Finance (HK) Limited 富士国际财futures general clearing dealer 期货通用结算交易商 务(香港)有限公司 futures individual clearing dealer 期货独立结算交Fukuoka City Bank, Limited 福冈城市银行 易商 Fukuoka City Finance Limited 冈都市财务有限公司 futures introducing broker 期货介绍经纪 Fukuoka Finance International Limited 冈财务国际有futures market 期货市场 限公司 futures non-clearing dealer 期货非结算交易商 full consideration 十足代价 futures trading 期货交易 full contracting party 正式缔约国;正式缔约成员 futures trading adviser 期货交易顾问 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 G: full year cost 全年经费;全年费用 fully deductible 可全数扣税 gain 收益;增益 fully paid-up capital 已缴足股款的股本 garnishee order 债权扣押令 fully paid-up share 已缴足股款的股份 GE Capital Finance Ltd. 通用金融财务有限公司 fully secured 有十足抵押 gearing ratio 资本与负债比率;杠杆比率〔认股权证〕 functional analysis 用途分析;功能分析 general acceptance 一般承兑 fund 基金;资金 general account 一般帐目;总帐 fund accounting basis 基金会计基准 general administrator 一般遗产管理人 fund credited 记入基金 General Agreement on Tariffs and Trade [GATT] 《关fund expenditure 基金开支 税及贸易总协定》〔《关贸总协定》〕 fund levy 基金征费 General Agreement on Trade in Services [GATS] 《服fund management 基金管理 务贸易总协定》 fund of funds 综合基金 general apportionment 一般分摊 fund on account sought 申请临时拨款 General Arrangements to Borrow [GAB] 《借款总安排》 fund revenue 基金收入 general body of shareholders 全体股东 fund warrant 基金支付令 general business 一般业务 fundamental analysis 基本因素分析;基础分析 general capital increase 总增资 funded debt 长期债款;长期借款 general clearing member 一般结算会员 funding 经费;资金 General Consumer Price Index [GCPI] 一般消费物价指funding cost 集资成本 数 funding mismatch 资金错配 general crossed cheque 普通划线支票 funds employed 运用资金额 general crossing 普通划线 funeral expenses 殡殓费 general expenses 一般开支 further sum 额外款项 general fund 普通基金 future dividend 未来股息 General Household Survey 综合住户统计调查 future earnings 未来入息 General Insurance Council [Hong Kong Federation of future expenses 未来开支 Insurers] 一般保险总会〔香港保险业联会〕 futures broker 期货经纪 general ledger 总分类帐 Futures Compensation Fund Committee [Securities and general levy 一般征款 Futures Commission] 期货赔偿基金委员会〔证券及期货general offer 公开要约;全面收购建议 事务监察委员会〕 general partner 普通合伙人 futures contract 期货合约 general partnership 普通合伙 futures contract in interbank interest rate 银行同general policy 一般保单 业拆息期货合约 general proxy 一般委托书 futures contract value 期货合约市值;期约市值 general rates 一般差饷 futures crossing procedure 期货对盘程序 general reserve 一般储备金 futures dealer 期货交易商 general revaluation [rates] 全面重估应课差饷租值 futures exchange company 期货交易所 general revenue 一般收入;政府一般收入 34 中国英语学习网 www.24en.com General Revenue Account [GRA] 政府一般收入帐目 government property assets 政府物业资产 General Revenue Account expenditure 政府一般收入帐Government Regulations 《政府规例》 目开支 Government rent 地税;地租 General Revenue Account revenue 政府一般收入帐目收government reserve 政府储备 入 government revenue 政府收入 general revenue balance 政府一般收入余额 government securities consultant 政府证券业顾问 general support grant 一般经费补助金 government trading department 参与商业活动的政府部general warrant 普通拨款令 门 Generale Belgian Bank (also known as Belgian Bank) government utility 政府公用事业 华比银行 graduated rate 渐进税率 generalized system of preference [GSP] 普及特惠制grant 补助金;拨款 〔普惠制〕 grantor 授予人 gilt-edged investment 稳当投资 gratuitous payment 赏金 gilt-edged market 金边证券市场 gratuity 酬金 gilt-edged securities 金边证券 gratuity benefit 酬金福利 Gini Coefficient 基尼系数 grey market 暗盘市场;灰市;暗市 global allocation 总拨款;拨款总额 grey market trading 暗盘交易 global costing 整体成本计算法 gross amount 毛额 go private 私有化;私营化 gross capital formation 资本形成总额 go public 上市 gross claim 申索毛额 godown warrant 仓单 gross claim paid 已偿付申索毛额 going concern 经营中的机构;持续经营 gross commission payable 须付的佣金毛额 gold 黄金 gross contract value 合约总值 gold bullion 金条;黄金 gross domestic capital formation 本地资本形成总额 gold bullion held on an allocated basis 特别划分方gross domestic fixed capital formation 本地固定资式持有的黄金 本形成总额 gold bullion market 黄金市场 gross domestic price capital formation 本地价格资gold coin 金币 本形成总额 gold coin certificate 金币证明书;金币证 gross domestic product [GDP] 本地生产总值;国内生gold coin coupon 金币配给券 产总值 gold exchange standard 黄金汇兑本位制 gross domestic product at constant (1980) market gold futures 黄金期货;期金 price 按固定(一九八零年)市价计算的本地生产总值 Gold Identity Marks Registry 黄金标记注册处 gross domestic product at factor cost 按生产要素成gold market 黄金市场 本计算的本地生产总值 gold on paper 黄金券;纸黄金 gross domestic product at market price 按市价计算gold, silver and platinum held in physical form 实的本地生产总值 金、实银及实白金 gross domestic product by industrial sector 按工业gold standard 金本位;金本位制 类别计算的本地生产总值 good book debt 可收回的帐面债项 gross domestic product component 本地生产总值的组good delivery 合格交货;合格交割 成部分 good year 丰年 gross domestic product deflator 本地生产总值平减物goods and services 商品及服务;货物与服务 价指数 goodwill 商誉;信誉 gross domestic product estimate 估计本地生产总值;government bond 政府债券 本地生产总值的估计数字 government consumption expenditure 政府消费开支 gross domestic product per capita 按人口平均计算的government conveyancing 政府产权转易 本地生产总值 Government Economist 政府经济顾问 gross expenditure 开支总额;总支出 government expenditure 政府开支 gross expenses 开支总额;总开支 government lotteries 政府奖券 gross income 收入总额;总收益 Government Lotteries Management Committee 政府奖券gross insurance liabilities 毛保险负债 管理委员会 gross liabilities 总负债 government mortgage institution 政府按揭贷款机构 gross loss 毛损;亏损总额 government property 政府财产 gross margin 毛利 35 中国英语学习网 www.24en.com gross margining 总额保证金制度 Guide to Applicants [Hong Kong Monetary Authority] gross national product [GNP] 本地居民生产总值;国《认可机构开业与经营指引》〔香港金融管理局〕 民生产总值 guideline figure 准则数字 gross output 总产出;总产值;总产量 Guideline on Leveraged Foreign Exchange Trading 《杠gross premium 毛保费;保费总额 杆式外汇买卖指引》 gross premium income 毛保费收入;保费收入总额 Guideline on Minimum Criteria for Authorization 《认gross principal value 基本价值总额 可的最低准则的指引》 gross proceeds 总收益 Guideline on Recognition of Interest [Hong Kong gross proceeds from sales 销售总收入 Monetary Authority] 《确认利息收入指引》〔香港金融gross profit 毛利;溢利总额 管理局〕 gross receipt 总收入 guideline ratio 准则比率 gross return 总收益 Guidelines for the Exemption of Listed Companies gross trading income 营业总收入 from the Securities (Disclosure of Interests) group account 集团帐目 Ordinance 《豁免上市公司遵守〈证券(披露权益)条例〉group consolidated balance sheet 集团综合资产负债的指引》 表 Guidelines for the Exemption of Listed Companies group loss relief 对集团的亏损给予税项宽免 from the Share Repurchase Requirements of S.49BA of Group of Seven [G7] 七大工业国 the Companies Ordinance 《豁免上市公司遵守〈公司条Group of Seven leaders 七大工业国元首 例〉第49BA条股份购回规定的指引》 guiding exchange rate 指导性汇率 Group of Ten [G10] 十国集团;十国财团组织 group tax relief 集团税项宽减 Gulf Cooperation Council 海湾合作委员会 group trading system 集体贸易制度 Gunma Finance (Hong Kong) Limited 群马财务(香港) 有限公司 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 H: guarantee company 担保公司;保证公司 guarantee corporation 保证法团 H & CB Finance (Hong Kong) Limited 住银金融有限公guarantee deposit and margin paid 缴付的保证按金 司 guarantee deposit and margin received 存入的保证按H share ,股 金 Hachijuni Asia Limited 八十二亚洲有限公司 guarantee fund 保证基金;担保基金 Hachijuni Bank, Ltd. 八十二银行 Guarantee Law 《担保法》 half-yearly economic report 半年经济报告 guarantee of bank loan 银行贷款保证 Hang Seng 100 恒生100 guarantee of due payment 付款保证书 Hang Seng Bank Limited 恒生银行有限公司 Guarantee Scheme [Stock Exchange of Hong Kong Hang Seng China Enterprises Index [HSCEI] 恒生中国Limited] 担保计划〔香港联合交易所有限公司〕 企业指数〔恒生国企指数〕 guaranteed benefit 保证利益 Hang Seng China Enterprises Index Futures 恒生中国guaranteed debenture 保付债权证 企业指数期货 guaranteed line of credit 保证贷款限额 Hang Seng Commerce and Industry Sub-index Futures 恒guaranteed note 保证票据;保证单;担保债券 生工商分类指数期货 guaranteed surrender value 保证退保现金价值 Hang Seng Consumer Price Index 恒生消费物价指数 guarantor 保证人;担保人 Hang Seng Credit Ltd. 恒生存款有限公司 guardian 监护人 Hang Seng Economic Monthly 《恒生经济月报》 Guide for Directors of Listed Companies 《上市公司Hang Seng Finance Limited 恒生财务有限公司 董事指引》 Hang Seng Finance Sub-index Futures 恒生金融分类指 36 中国英语学习网 www.24en.com 数期货 holding company 控股公司;母公司 Hang Seng Index [HSI] 恒生指数〔恒指〕 holding of shares 持有股份 Hang Seng Index constituent stock 恒生指数成分股 holding over of payment 暂缓缴纳 Hang Seng Index Futures 恒生指数期货 holding over of provisional tax 暂缓缴纳暂缴税 Hang Seng Index futures contract 恒生指数期货合约 holdover 暂缓缴纳;延缓缴纳 Hang Seng Index Futures market 恒生指数期货市场 home banking 家居银行服务;家庭银行服务 Hang Seng Index Options 恒生指数期权 home loan interest deduction 居所贷款利息的扣除额 Hang Seng London Reference Index 恒生伦敦参考指数 Home Ownership Scheme Fund 居者有其屋计划基金 Hang Seng Midcap 50 Index 恒生50中型股指数 home supervisor 所在国家的监管机构 Hang Seng Midcap Index 恒生中型股指数 Hong Kong Annual Digest of Statistics 《香港统计年Hang Seng Midcap Index constituent stock 恒生中型刊》 股指数成分股 Hong Kong Association of Accounting Technicians 香Hang Seng Properties Sub-index Futures 恒生地产分港专业会计员协会 类指数期货 Hong Kong Association of Banks [HKAB] 香港银行公会 Hang Seng Sub-index 恒生分类指数 Hong Kong Association of Financial Advisors 香港财Hang Seng Sub-index Futures 恒生分类指数期货 务顾问学会 Hang Seng Utilities Sub-index Futures 恒生公用事业Hong Kong Building and Loan Agency Ltd. 香港建屋贷分类指数期货 款有限公司 hard currency 硬货币;强势货币 Hong Kong Capital Markets Association 香港资本市场hawking of securities 兜售证券 公会 head 总目 Hong Kong Code of Conduct 《香港经营守则》 head of expenditure 开支总目 Hong Kong Commodity Exchange Limited [now renamed health insurance 健康保险 Hong Kong Futures Exchange Limited] 香港商品交易所healthy financial position 财政稳健;财政健全 有限公司〔现称香港期货交易所有限公司〕 healthy reserve 充裕储备金;充裕准备金 Hong Kong Dollar [HKD] 港元 heavy trading 交投畅旺 Hong Kong dollar balance 港元结存 hedged position margin 用作对冲的合约按金 Hong Kong dollar balance feeding back into the hedger 对冲者 financial sector's credit base 港元结存再流入金融hedging 对冲;套戥;套期保值 界的信贷基础内 hedging portfolio 对冲组合 Hong Kong dollar bond 港元债券 hedging tool 套戥工具 Hong Kong dollar currency investment 港元货币投资hedging transaction 对冲交易 项目 Helsinki Stock Exchange 赫尔辛基证券交易所 Hong Kong dollar debt securities 港元债务证券 Henderson International Finance Limited 恒基国际财Hong Kong dollar denominated multilateral agency 务有限公司 debt instrument 多边代理机构港币债务票据 Heritage Foundation [United States] 美国传统基金会 Hong Kong dollar deposit base 港元存款基本额 hidden reserve 隐藏储备 Hong Kong dollar exchange transaction 港元兑换交易 high base of comparison 比较基数偏高 Hong Kong dollar financial instrument 港元金融票据 "high buy low sell" strategy “高买低卖”策略 Hong Kong dollar interest rate futures 港元利率期high income economy 高收入经济体系 货 high liquidity 高流动资金额 Hong Kong dollar loan-to-deposit ratio港元贷款与high value-added 高增值 存款的比率 highest tender 索价最高的投标;出价最高的投标 Hong Kong dollar notes market港币现钞市场 highways vote 公路拨款 Hong Kong dollar offshore bond海外港元债券 hire-purchase agreement 租购协议;分期付款购物协议 Hong Kong dollar private sector debt issues私营机historical cost 实际成本;历史成本;原始成本 构港元债务票据 HKFE Clearing Corporation Limited 香港期货交易结算Hong Kong Economic and Trade Office [HKETO]香港经有限公司 济贸易办事处 hold a position 持仓;“仓” Hong Kong Economic Association香港经济学会 hold in trust 以信托形式持有 Hong Kong Economic Journal Monthly《信报经济月刊》 hold on the statutory trust 以法定信托形式持有 Hong Kong Economic Research Centre香港经济研究中holder 持有人 心 holder in due course 当期持有人 Hong Kong Economic Trends《香港经济趋势》 37 中国英语学习网 www.24en.com Hong Kong Export Credit Insurance Corporation Hong Kong Securities Institute香港证券学院 [HKECIC]香港出口信用保险局 Hong Kong Securities Professionals Alumni Hong Kong Federation of Insurers香港保险业联会 Association香港证券业同学会 Hong Kong Federation of Stock Exchanges香港证券交Hong Kong Securities Professionals Association香易所联会 港证券学会 Hong Kong Financial Executives Institute香港财经Hong Kong Securities Training Sponsorship 行政人员协会 Foundation香港证券业培训赞助基金 Hong Kong Foreign Bank Representatives AssociationHong Kong Society of Accountants香港会计师公会 香港外资银行办事处协会 Hong Kong Special Administrative Region Government Hong Kong Foreign Exchange and Deposit Brokers' Land Fund [Land Fund]香港特别行政区政府土地基金〔土Association香港外汇及存款经纪同业协会 地基金〕 Hong Kong Forex Association香港外汇同业联会 Hong Kong Stock Exchange香港证券交易所 Hong Kong Franchise Association香港特许经营协会 Hong Kong Stock Exchange All Ordinaries Index香港Hong Kong Futures Exchange Limited [HKFE]香港期货所有普通股指数 交易所有限公司〔期交所〕 Hong Kong Stockbrokers Association香港证券经纪业Hong Kong Futures Guarantee Corporation Limited 协会 [HKFGC]香港期货保证有限公司 Hong Kong treasury bill香港库券 Hong Kong General Business Return香港一般业务报表 Hong Kong Unit Trust Association香港单位信托基金Hong Kong General Chamber of Commerce香港总商会 公会 Hong Kong Government Account香港政府帐目 Hong Kong Venture Capital Association Limited香港Hong Kong Government securities香港政府证券 创业投资协会有限公司 Hong Kong in Figures《香港统计数字一览》 Hongkong & Shanghai Banking Corporation Ltd.香港上Hong Kong Index [HKI]香港指数 海汇丰银行有限公司 Hong Kong Institute of Bankers香港银行学会 Hongkong Chinese Bank, Limited香港华人银行有限公Hong Kong Institute of Company Secretaries香港公司 司秘书公会 honorarium酬金;车马费 Hong Kong Institute of Investment Analysts香港投hot money热钱;游资 资分析员公会 hotel accommodation tax酒店房租税 Hong Kong Interbank Bid Rate [HIBID]香港银行同业拆hotels sectorial index酒店分类指数 入息率 hotels sub-index酒店分类指数 Hong Kong Interbank Clearing Limited香港银行同业household expenditure住户开支 结算有限公司 Household Expenditure Survey住户开支统计调查 Hong Kong Interbank Offered Rate [HIBOR]香港银行同household income家庭收入;住户收入 业拆出息率;香港银行同业拆息 household wealth家庭财富 Hong Kong Interbank Rate香港银行同业拆息率;香港Housing Capital Works Fund房屋建设工程基金 银行同业拆息 housing loan房屋贷款 Hong Kong International Arbitration Centre香港国HSBC Investment Bank Asia Ltd.汇丰投资银行亚洲有限际仲裁中心 公司 Hong Kong Investment Funds Association [HKIFA]香港HSI Services Limited恒指服务有限公司 投资基金公会〔基金公会〕 Hua Chiao Commercial Bank Limited华侨商业银行 Hong Kong Lotteries Board香港奖券管理局 Hua Nan Commercial Bank, Ltd.华南商业银行股份有限Hong Kong Management Association香港管理专业协会 公司 Hong Kong Monetary Authority [HKMA]香港金融管理局Human Resources Department [Stock Exchange of Hong 〔金管局〕 Kong Limited]人力资源部〔香港联合交易所有限公司〕 Hong Kong Monetary Institutions Association香港金Hung Kai Finance Company Limited鸿基财务有限公司 融业总会 hypothecation抵押;押货预支 Hong Kong Monthly Digest of Statistics《香港统计月hypothecation certificate抵押证明书 刊》 Hong Kong Mortgage Corporation Limited [HKMC]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 [HKSCC] 香港中央结算有限公司〔中央结算公司〕 38 中国英语学习网 www.24en.com incidental expenses雜項開支 I: incidental outlay附帶開支 income入息;收入;收益 income after deductions扣除後入息實額 IBA Credit Limited港基國際財務有限公司 IBU International Finance LimitedIBU國際財務有限income and expenditure account收支帳;收支結算表;公司 收支表 idle fund游資;閒置資金 income approach入息計算法 illegal consideration違法代價 income band入息組別 illegal loan不合法貸款 income chargeable to salaries tax應課薪俸稅的入息 immediate interest直接及現有的利益 income collected in advance預收收益 immediate outlook for the economy經濟近期展望 income derived beneficially所得並享有實益的入息 immediate parties有直接關係的各方 income distribution入息分配;收入分配;收益分配 immigration-linked investment scheme與移民有關的income from employment受僱的收入 投資計劃 income group入息組別 immovable property不動產 income level入息水平 immunity豁免權;免除責任 income limit入息限額 implicit price deflator內含平減物價指數 income payment收益付款 implied indemnity隱含彌償 income spectrum入息組別 import and export trade進出口貿易 income statement入息表;收入表;收益表 import and export trade statistics進出口貿易統計income tax入息稅;所得稅 數字 income tax authority入息稅主管當局 import demand進口需求 income threshold入息限額 incoimport deposit scheme進口保證金計劃 mplete return未填妥的報稅表 import duty進口稅 inconvertible currency不能自由兌換的貨幣 import price進口價格 incorporated accountant註冊會計師 import surcharge進口附加稅;進口附加費 incorporated company法團公司;具法團地位的公司 imported inflation進口通脹;輸入通脹 incorporated public officer公職人員法團 imposition of tax課稅;徵稅 incorporation註冊成立 imprest account預墊備用金帳戶;定額備用金帳戶 incorrect return內容不確實的報稅表;填報不確的報imprest cash預墊備用現金;定額備用現金 稅表 imprest fund預墊備用金;定額備用金 incremental value增值;遞增價值 imprest warrant預墊備用金令 incumbrance產權負擔 improper investment不當投資 incumbrancer產權負擔持有人 imputed cost推算成本;設算成本 indebtedness負債;債項;負債額 imputed price估算價格 indemnify彌償 in absolute cash terms按絕對現金數值 indemnity彌償;彌償保證 in absolute terms按絕對價值計算 indemnity clause彌償損失條款 in custody of firm商號保管 indent委託採購單;代購訂單 in debt負債 indenture雙聯契約 in denomination of...以„„為單位 independent audit獨立審計 in money terms按貨幣計算 index bond指數債券 in net terms按淨額計算 index futures指數期貨;期指 in nominal terms按名義價值計算 index futures contract指數期貨合約 in real terms按實值計算 index of average land values平均土地價值指數 in relative terms按相對價值計算 Index of Company Names公司名稱索引 in terms of value-added按增值額計算 index of industrial production工業生產指數 in the money正在賺錢;當時有利價;資金充裕 index warrant指數認股權證 in value terms按價值計算 indexation指數化;指數調整法 inactive warrant不活躍認股權證 index-linked benefit與指數相連的利益 inchoate instrument不完整的票據 Indian Overseas Bank印度海外銀行 Inchroy Credit Corporation Limited英利信用財務有indicator of inflation通貨膨脹指標;通脹指標 限公司 indirect controller間接控權人 incidence of taxation納稅負擔 indirect cost間接成本 39 中国英语学习网 www.24en.com indirect duty間接稅 initial amount of provision on account初訂臨時撥indirect tax間接稅 款額 individual claim個別申索 initial capital初期資本 individual clearing member個人結算會員 initial capital outlay初期資本支出 individual concern獨自經營商號 initial cash allocation初期現金撥款 individual consumption個人消費 initial charges首期費用 individual investment adviser個人投資顧問 initial forecast初次預測 individual member [Stock Exchange of Hong Kong initial funding開辦資金 Limited]個人會員〔香港聯合交易所有限公司〕 initial input初期投入的資源 Indonesian Rupiah [IDR]印尼盾 initial listing fee首期上市費 Indover Asia Limited印尼海外亞洲有限公司 initial margin基本按金;首期保證金;初次“孖展” Industrial and Commercial Bank of China中國工商銀initial payment期初付款;初期付款 行 initial public offering [IPO]初次公開招股 Industrial and Commercial International Capital initial subscription price Limited工商國際金融有限公司 初步認購價格 Industrial Bank of Japan, Limited日本興業銀行 injection注入資金;注資 industrial building allowance工業樓宇免稅額 injunction強制令 industrials sectorial index工業分類指數 inland bill本地匯票 inflation通貨膨脹;通脹 inland note本地承付票 inflation accounting通貨膨脹會計 inner reserve內部儲備 inflation rate通貨膨脹率;通脹率 Innovation Loan Scheme [Hong Kong Industrial inflationary implication通脹影響 Technology Centre Corporation]創業貸款〔香港工業科inflationary pressure通脹壓力 技中心公司〕 inflationary spiral螺旋式上升的通貨膨脹;惡性循環input投入;投入的資金;投入的資源 的通貨膨脹;惡性通脹 input cost投入資源成本 inflation-related adjustment根據通脹而作出的調整 input-output analysis投入產出分析 inscribed stock記名股票 inflator通貨膨脹指數;增加指數 inflow and outflow of balance of payments國際收支insider dealer內幕交易者 差額的變 insider dealing內幕交易;內幕買賣 Insider Dealing Tribunal內幕交易審裁處 inflow of capital資本流入;資金流入 inflow of fund資金流入;資本流入 insider information內幕消息 information disclosure公開資料;資料披露 insider trading內幕交易 Information Services Committee [Stock Exchange of insolvency無力償債;無償債能力 insolvency administration無力償債管理 Hong Kong Limited]資訊服務委員會〔香港聯合交易所有 限公司〕 Insolvency Estate Funds and Accounting System破產Information Services Department [Stock Exchange of ,清盤案財產帳戶款項及會計系統 Hong Kong Limited]資訊服務部〔香港聯合交易所有限公Insolvency Officer破產管理主任 司〕 Insolvency Practitioners Committee [Hong Kong Information Technology Division [Hong Kong Monetary Society of Accountants]破產從業員委員會〔香港會計Authority]資訊科技處〔香港金融管理局〕 師公會〕 Information Technology--Enterprise Systems Insolvency Sub-committee [Law Reform Commission] Department [Stock Exchange of Hong Kong Limited]無力償債問題小組委員會〔法律改革委員會〕 資訊科技?企業系統部〔香港聯合交易所有限公司〕 insolvent無力償債;無償債能力;無償債能力的人 Information Technology--Market and Operation insolvent company無力償債公司 Systems Department [Stock Exchange of Hong Kong inspector督察;檢查員;審查員 Limited]資訊科技?市場及運作系統部〔香港聯合交易所instalment分期付款 有限公司〕 instalment system分期繳付制度 infrastructural investment demand基礎建設投資需求 instant tender現場投標 ING Capital Markets (Hong Kong) Limited荷蘭國際融Institute of Actuaries of Australia澳洲精算師學會 資有限公司 Institute of Actuaries of England英國精算師學會 in-house transaction內部交易 Institute of Securities Dealers證券商協會 initial allocation初期撥款 institutional fund industry機構基金行業 initial allowance初期免稅額 institutional investor機構投資者 40 中国英语学习网 www.24en.com institutional lender機構貸款人 interest利息;權益;利益 instruction for sale and purchase買賣通知書 interest accrued累積利息;累算利息;應計利息 instrument文書;票據;契約;文件 interest arbitrage利息套匯;套息 instrument of exchange交易票據 interest charges利息收費 instrument of indebtedness借款欠據 interest collected in advance預收利息 instrument of proxy委託文書 interest coupon利息券;息票 instrument of transfer轉讓文書;“過戶紙” interest expenses利息支出 Insurance Advisory Committee保險業諮詢委員會 interest in contract合約權益 insurance agent保險代理人 interest in expectancy預期權益 Insurance Agents Registration Board保險代理登記委interest in immovable property不動產的權益 員會 interest in securities證券權益 Insurance Association of Hong Kong香港保險公會 interest in shares股份權益 Insurance Authority保險業監督 interest income利息收入 insurance broker保險經紀 interest on capital資本利息;股本利息 insurance business保險業務 interest on loan貸款利息 Insurance Claims Complaints Board保險索償投訴委員interest on unpaid estate duty欠繳遺產稅須付的利會 息 Insurance Claims Complaints Bureau保險索償投訴局 interest paid in advance預付利息 insurance company保險公司 interest paid to inter-branches聯行利息支出 insurance coverage承保範圍;保險總 interest payment利息付款;支付利息 insurance debt保險債務 interest payment allowance利息付款免稅額 insurance fund保險基金 Interest Rate Agreement [IRA]《利率協議》 insurance industry保險業 Interest Rate Agreement Working Committee利率協議insurance intermediary保險中介人 工作小組委員會 Insurance Law《保險法》 interest rate cap利率上限 Insurance Officer保險業監察主任 interest rate ceiling利率上限 insurance policy保險單 interest rate contract利率合約 insurance transaction保險交易 interest rate deregulation programme撤銷利率限制insurance-backed有保險合約作為根據 計劃 insured受保人;投保人 interest rate derivative利率衍生工具 insurer保險人;承保人 interest rate differential利率差額;息差 intangible assets無形資產 interest rate effect利率效應 intangible property無形財產 interest rate futures利率期貨 integrated accounting system綜合會計制度 interest rate margin利率差距 intended dividend擬宣布攤還債款 interest rate mismatching利率錯配 intending borrower擬借款人 Interest Rate Rules [IRR] [Hong Kong Association of intending purchaser有意購買的買家 Banks]《利率規則》〔香港銀行公會〕 Inter-American Development Bank泛美開發銀行 interest rate swap利率掉期 interbank borrowing銀行同業拆入 interest rate swap agreement掉期息率協議 interbank deposit銀行同業存款 interest rate trend利率走勢 interbank fund transfer銀行同業資金往來 interest received from inter-branches聯行利息收入 interbank liquidity銀行同業流動資金 interest spread利率差距 interbank market銀行同業拆放市場;銀行同業市場 interest tax利息稅 interbank money market銀行同業拆息市場 Interest Tax Deduction Certificate [ITDC]扣除利息interbank offered rate銀行同業拆息率;銀行同業拆稅證明書 息 interest withholding tax利息預扣稅 interbank payment system銀行同業支付系統 interest-bearing有息 interbank rate銀行同業利率;銀行同業拆息率 interest-bearing account有息帳戶 interbank settlement system銀行同業結算系統 interest-bearing balance有息結餘 inter-branch account聯行帳戶;分行往來帳 interest-bearing debt certificate有息債務證明書 intercompany balance公司之間的債項結餘 interest-bearing instrument in foreign currencies interdepartmental account內部往來帳 外幣有息證券 interdepartmental charging system跨部門收費制度 interest-bearing securities有息證券 41 中国英语学习网 www.24en.com interest-free無息的;免息的 國際復興開發銀行〔一般稱為世界銀行〕 interest-free fund不附利息的資金 International Bank of Asia Ltd.港基國際銀行 interest-free loan免息貸款 International Bank of Taipei臺北國際商業銀行股份 有限公司 interest-free loan fund免息貸款基金 inter-exchange dealing越所買賣 International Commodities Clearing House [London] interim adjustment grant臨時調整補助金 國際商品結算所〔倫敦〕 interim allowance臨時津貼 International Commodities Clearing House Limited interim certificate中期證明書 [New Zealand, Sydney]國際商品結算所有限公司〔新西interim deed臨時契約 蘭;悉尼〕 interim dividend中期股息 International Conference of Banking Supervisors國interim receiver臨時接管人 際銀行監理機構會議 interim valuation臨時估價 International Currency Options Symposium國際外匯Intermarket Clearing Corporation [Chicago]跨市場結期權會議 算公司〔芝加哥〕 International Development Association [IDA]國際開Intermarket Risk Management Committee市場風險管理發協會 委員會 International Events Fund國際盛事基金 Intermediaries and Investment Products Division International Federation of Accountants國際會計師[Securities and Futures Commission]中介團體及投資聯合會 產品部〔證券及期貨事務監察委員會〕 International Federation of Insolvency Intermediaries Supervision Department [Securities Practitioners國際破產管理同業聯會 and Futures Commission]中介團體監察科〔證券及期貨International Finance Corporation [IFC]國際金融公事務監察委員會〕 司 intermediary經紀;中介人;中介機構 International Financial Action Task Force國際金融intermediate consumption中期消費 特別行動組 intermediate goods中間貨物 international financial centre國際金融中心 intermediate holding company中介控股公司 international financial community國際金融社會 intermediate income中期收益 international financial statistics國際金融統計數intermediate input中期投入的資源 字 Internal Audit Department [Stock Exchange of Hong International Fiscal Association國際財政協會 international foreign exchange market國際外匯市場 Kong Limited]內部稽核部〔香港聯合交易所有限公司〕 Internal Audit Division [Hong Kong Monetary International Foreign Exchange Master Agreement《國Authority]內部審核處〔香港金融管理局〕 際外匯總協定》 internal auditor內部核數師;內部審計師 International Institute for Management Development 國際管理發展研究所 internal control內部監控;內部控制 internal cost price structure內部成本價格結構 international investor國際投資者 internal equilibrium內部均衡 International Monetary Fund [IMF]國際貨幣基金組織 internal financing內部融資 international monetary market國際貨幣市場 internal management team [Exchange Fund]內部管理小international monetary system國際貨幣制度 組〔外匯基金〕 International Options Markets Association [IOMA] internal models approach內部模式計算方法 國際期權市場協會 internal rate of return內部回報率;內部收益率 International Organization of Securities internal revenue本地內部稅收;國內稅收 Commissions [IOSCO]國際證券事務監察委員會組織〔國internal risk management system內部風險 際證監會組織〕 International Accounting Standards [IAS]國際會計準International Standards on Auditing [ISA]國際審計則 準則 International Accounting Standards Committee [IASC]International Stock Exchange [formerly known as 國際會計準則委員會 London Stock Exchange]國際證券交易所〔前稱倫敦證券International Association of Financial Executives 交易所〕 Institutes [IAFEI]國際財經行政人員機構協會 interrelated factor互相影響的因素 International Auditing Practices Committee國際審intervention干預 計實務委員會 intervention currency干預市場貨幣 International Bank for Reconstruction and intervention level干預水平 Development [IBRD] [commonly known as World Bank]interventionism干預主義 42 中国英语学习网 www.24en.com intestate無遺囑者;無遺囑而去世者 investment return投資回報 in-the-money option價內期權 investment scheme投資計劃 intra-day low一日內的最低點 investment vehicle投資工具 Investment-linked Assurance and Pooled Retirement intra-day margin call即日追繳保證金;即日追補按金 intra-day repurchase agreement即日回購協議 Funds Committee [Securities and Futures Commission] intrinsic value內在價值;固有價值 與投資有關的人壽保險及集資退休基金委員會〔證券及期introducing agent介紹代理人 貨事務監察委員會〕 introducing broker介紹經紀 investment-linked assurance scheme與投資有關的人Introduction to the Estimates 1996-97《一九九六至壽保險計劃 九七財政年度預算簡介》 investment-linked savings plan與投資有關的儲蓄計inventory存貨;存貨清單;資產清單;財產目錄 劃 Inventory Control System存貨控制系統 investor投資者 inverse floating rate note反向浮息票據 Investor Compensation Fund投資者賠償基金 inverted market倒置市場;逆轉市場 Investor Education and Communications Unit Investigation Unit [Inland Revenue Department]調查[Securities and Futures Commission]投資者教育及傳科〔稅務局〕 訊小組〔證券及期貨事務監察委員會〕 investment投資;投資項目 Investor Resources Centre投資者資源中心 investment adviser投資顧問 Investors and the Stock Market《投資者與證券市場》 investment advisers' partnership投資顧問合夥商行;invisible trade無形貿易 投資顧問合夥 invoice發貨單;發票 investment advisory contract投資顧問合約 inward cash flow現金流入 investment analyst投資分析員 inward documentary bill進口跟單匯票 investment and safekeeping procedure投資和資產保inward investment進口投資;外來投資 管程序 inward remittance匯入匯款 investment arrangement投資安排 in-year management年度內的財政管理工作 investment bank投資銀行 irrecoverable tax無法追討的稅款 irregularly endorsed cheque不合規格背書的支票 investment basis投資基準 investment client投資客戶 irrevocable letter of credit不可撤銷信用證 investment climate投資氣候 issue發行;發給;發放 issue at a discount按折扣發行 investment demand投資需求 investment diversification分散投資 issue by tender招標發行 investment expenditure投資開支 issue expenses發行費用 investment holding控股投資 issue of shares發行股票 issue price發行investment in new capital equipment對新資本設備的價;招股價 投資 issued on a discount basis by tenders通過招標以貼investment in productive enterprise生產企業投資 現方式發行 investment in real estate房地產投資 issued share已發行股份;已發行股票 investment in securities證券投資 issued share capital已發行股本 investment income投資收入;投資收益 issued voting share已發行有表決權股份 investment intention投資意向;投資意欲 issuer發證人;發行人;證券發行者;發行證券機構 Investment Management Regulatory Organisation issuing bank發證銀行;發鈔銀行 [United Kingdom]投資管理監管組織〔英國〕 issuing house證券發行公司;證券承銷公司 investment manager投資經理 Italian Lira [ITL]意大利里拉 investment performance投資業績 Iyo Finance (Hong Kong) Limited伊予財務(香港)有investment plan投資計劃 限公司 investment portfolio投資組合 Investment Products Department [Securities and Futures Commission]投資產品科〔證券及期貨事務監察 委員會〕 investment promotion促進投資 Investment Promotion and Protection Agreement促進 和保護投資協定 investment representative投資代表 43 中国英语学习网 www.24en.com J: Joint Funding Scheme 联合拨款资助计划 Japan Securities Clearing Corporation joint holder 日本证券结算公司 联名持有人 Japanese Association of Securities Dealers joint liability Automated Quotations 连带责任;共同责任 日本证券交易商自动报价协会 joint liquidator Japanese Securities Finance Company 联合清盘人 日本证券金融公司 joint loan Japanese Yen [JPY] 联合贷款 日圆 joint owner Jardine Fleming Bank Limited 联名拥有人 怡富银行 joint ownership JCG Finance Company, Limited 共有权 日本信用保证财务有限公司 joint petition Jian Sing Bank Limited 共同呈请书 建新银行 joint property Job Costing System 联权共有财产 分批成本计算系统 Joint Secretariat of the World Bank jobber Group/International Monetary Fund 证券经销经纪;证券批销经纪;“批家” 世界银行,国际货币基金组织联合秘书处 jobber trade joint statement 当日平仓买卖 联合启事 jobbing business joint stock association 证券经销业务 合股组织 jobbing on client Joint Technical Working Group [formed by Hong Kong 从顾客身上赚价 Monetary Authority, Stock Exchange of Hong Kong jobbing system Limited and Securities and Futures Commission] 经销制度;批销制度 联合技术工作小组〔由香港金融管理局、香港联合交易所joint account 有限公司及证券及期货事务监察委员会组成〕 联名户口;联合帐户;共同帐户 joint tenancy joint and several note 联权共有 共同及各别的承付票 joint tenant joint assessment 联权共有人 合并评税 joint total income joint contract 共同入息总额 共同合约 joint venture joint creditor 合营企业;联营企业;合资企业 共同债权人 joint venture account joint debt 合营帐户;合伙帐 共同债项 joint venture agreement joint debtor 合营企业协议 共同债务人 joint venture contract Joint Declaration on Cooperation and Supervision of 合营合约 Cross-Border Investment Management Activities joint-stock bank 《有关监管跨境投资管理活动的联合声明》 合股银行 joint estate Joint-Stock Companies Act of Norway 共有产业 《挪威股份公司法》 joint estates account joint-stock company 联权共有产业的帐目 合股公司 Joint Financial Intelligence Unit [Hong Kong journal entry Monetary Authority] 日记帐分录 联合财富情报组〔香港金融管理局〕 44 中国英语学习网 www.24en.com judgment creditor kiting 判定债权人 开空头支票 judgment debt kiting cheque 判定债项 空头支票 judgment debtor KLB Asia Finance Limited 判定债务人 韩国长银有限公司 judicial trustee known contingency 司法受托人 已知的应急费用 junk bond known liabilities 劣等债券;垃圾债券 已知负债 Juroku Bank, Ltd. known spending commitment 十六银行 已知的开支承担 Juroku International Finance Limited Kookmin Finance Asia Limited 十六国际财务有限公司 国银金融亚洲有限公司 Korea Commercial Finance Limited 韩国商业金融有限公司 Korea Exchange Bank 韩国外换银行 Korea First Finance Limited K: 韩国第一金融有限公司 Korea Stock Exchange Ka Wah International Merchant Finance Limited 韩国证券交易所 嘉华国际财务有限公司 Korean Won [KRW] kabushiki kaisha [Japanese] 南韩圜 株式会社〔日语〕;股份有限公司 Kowloon Stock Exchange Kadoorie Agricultural Aid Loan Fund 九龙证券交易所 嘉道理农业援助贷款基金 Krugerrand Kam Ngan Stock Exchange 南非富格林金币 金银证券交易所 Kuala Lumpur Stock Exchange KBC Bank N.V. 吉隆坡证券交易所 比利时联合银行 Kwangtung Provincial Bank KDB Asia Limited 广东省银行 产银亚洲金融有限公司 Kwong On Bank Limited KEB (Asia) Finance Limited 广安银行有限公司 换银(亚细亚)财务有限公司 Kwong On Finance Limited kerb market 广安财务有限公司 场外市场 Kyoto International Finance (Hong Kong) Limited kerb trading 京都国际财务(香港)有限公司 场外交易 Kexim Asia Limited 输银亚洲金融有限公司 key money L: “顶手费”;“鞋金” labour and material cost index kickback 劳工及材料成本指数 回佣;佣金 LAF bid and offer rates Kincheng Banking Corporation 流动资金调节机制的借入及拆出息率 金城银行 laissez-faire policy Kincheng Finance (H.K.) Limited 自由放任政策 京城财务(香港)有限公司 land cost element Kincheng-Tokyo Finance Company Limited 土地成本因素 金东财务有限公司 Land Fund [Hong Kong Special Administrative Region kite-flying Government Land Fund] 开空头支票 土地基金〔香港特别行政区政府土地基金〕 45 中国英语学习网 www.24en.com land premium Ledger Accounting and Financial Information System 地价 [LAFIS] Land Registry Trading Fund 会计及财务资料系统 土地注册处营运基金 ledger book land revenue 分类帐簿 地价收入 legacy land transaction 遗产;非土地遗赠 土地交易 legal charge landed cost 法定押记 抵岸价格;卸岸成本 legal cost land-holding company 讼费 拥有土地的公司 legal estate Laspeyres index formula 法定产业权 拉斯佩尔指数公式 legal fee last in, first out method [LIFO method] 法律费用 后进先出计算法 legal interest last recorded price 法定权益 最后成交价 Legal, Membership and Secretarial Services Division last trading price [Stock Exchange of Hong Kong Limited] 最后成交价 法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕 late adjustment legal mortgage 收市后的调整 法定按揭 late stamping legal personal representative 逾期加盖印花 合法遗产代理人 latent reserve legal tender 隐藏储备 法定货币 Law Concerning Merger and Conversion of Financial legal tender notes and coins Institutions of Japan 法定纸币及硬币 《日本金融机构的合并和转换的有关法律》 legally binding debt law cost 有法律责任须偿还的债项 讼费 legatee law of bankruptcy 非土地遗赠继承人;受遗赠人 破产法 LegCo Ad Hoc Group to Study the Financial law of diminishing return Arrangements for the New Airport and Related 报酬递减规律;报酬递减法则 Projects law of insolvency 立法会议员研究新机场及有关工程财政事宜小组 破产清盘法 LegCo Panel on Economic Services lay member [Council of SEHK] 立法会经济事务委员会 外界理事〔联交所理事会〕 LegCo Panel on Financial Affairs leading indicator 立法会财经事务委员会 领先指标;领先经济指标 LegCo Subcommittee on the Financing of Airport Core leap-frogging Programme 跳增 立法会研究机场核心计划财政事宜小组委员会 lease Lehman Brothers Finance Limited 租契;租约 美国雷曼兄弟财务有限公司 leasehold interest lend 租赁权益;批租权益 贷出 leasehold property lender 批租土地财产 贷款人;借出人;放款人 leave pay lender of last resort system 假期工资 最后贷款人制度 ledger lending 分类帐 贷款;放款 46 中国英语学习网 www.24en.com lending agreement 杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委借贷协议 员会〕 lending margin leveraged leasing 贷款利率差价 杠杆租赁;融资租赁 lessee leveraged market 承租人 杠杆市场 lessor leviable transaction 出租人;批租人 可征费交易 letter of administration levy 遗产管理书 征费;征款 letter of allotment liability 配股通知书 负债;法律责任 letter of assurance liability for payment of rates 保证书 缴交差饷的法律责任 letter of comfort liable in damages 银行联系证明书;信心保证书 承担损害赔偿 letter of confirmation liable to tax 证实书;确认书 应纳税;应课税 letter of credit [L/C] liberalization 信用证;信用状 自由化;开放〔市场〕 letter of guarantee licence 保证书 许可证;牌照;特许文件 letter of hypothecation licence fee 押汇质权书;银行抵押书;质押书 牌照费 letter of indemnity licensed bank 赔偿保证书;认赔书;偿还税款保证书 持牌银行 letter of indication licensed deposit-taking company 签印证明书 持牌接受存款公司 letter of intent licensed intermediary 意向书 持牌中介团体 letter of release licensed trader 同意释款书 持牌买卖商 letter of renunciation licensee 放弃书 持牌人;持证人 level off licensing condition 趋向平稳;趋平 发牌条件 level playing field licensing court 公平竞争的环境 牌照法庭 leverage licensing criterion 杠杆作用;杠杆比率 发牌准则 leveraged buy-out Licensing Department [Securities and Futures 杠杆式收购 Commission] leveraged foreign exchange contract 发牌科〔证券及期货事务监察委员会〕 杠杆外汇合约 Licensing Information Booklet leveraged foreign exchange trader 《发牌资料册》 杠杆式外汇买卖商 lien leveraged foreign exchange trader's representative 留置权;扣押权 杠杆式外汇买卖商代表 life and annuity business leveraged foreign exchange trading 人寿及年金业务 杠杆式外汇买卖 life assurance Leveraged Foreign Exchange Trading Ordinance 人寿保险 Arbitration Panel [Securities and Futures Life Assurance Act [United Kingdom] Commission] 《人寿保险法令》〔英国〕 47 中国英语学习网 www.24en.com life assurance policy 业务范围 人寿保单 line of credit life boat loan 信贷限额 救市贷款 linear development life insurance 线型发展;直线发展 人寿保险 linear programming life insurance corporation 线性规划 人寿保险法团 linked assets Life Insurance Council of Hong Kong 相连资产 香港寿险总会 linked exchange rate system life insurance fund 联系汇率制度 人寿保险基金 linked long-term business life interest 相连长期业务 终身权益 liquefiable assets Life Underwriters Association of Hong Kong 流动资产;可兑现资产 香港人寿保险从业员协会 liquid assets life-long product 流动资产;速动资产 终身产品 liquid balance light trading 现金结余;流动资产结余 交投稀疏;交投疏落 liquid capital likely outturn 速动资金;流动资金 估计结算数字 liquid form of deposit limit 活期存款 限额;限量 liquidable assets limit down 可兑现资产 跌至停板;跌停板 liquidated amount limit of legal tender 算定款项 法定货币使用限额 liquidated damages limit of value 算定损害赔偿 价值限额 liquidated demand limit order 经算定的追讨金额 限价盘;限价订单 liquidated sum limit up 经算定款项 涨至停板;涨停板 liquidation limitation fund 清盘;清偿〔债务〕;变现〔资产〕 限制基金 liquidation of an account limited company quoted on stock exchange 平仓 上市有限公司 liquidation of margin account limited company unquoted on stock exchange “斩仓” 非上市有限公司 liquidation of position limited legal tender currency note 平仓 有限量法定货币纸币 liquidator limited liability 清盘人 有限法律责任;有限责任 liquidator's bond limited partner 清盘人的债券 有限责任合伙人 liquidity limited partner loss relief 流动资金;流动性;变现能力 对有限责任合伙人的亏损给予税项宽免 Liquidity Adjustment Facility [LAF] limited partnership 流动资金调节机制 有限责任合伙 Liquidity Adjustment Window [LAW] limited service bank 流动资金调节窗 有限服务银行 liquidity conversion factor line of business 流动资产换算因数 48 中国英语学习网 www.24en.com liquidity management tool Liu Chong Hing Bank Limited 流动资金管理工具 廖创兴银行有限公司 liquidity margin Liu Chong Hing Finance Limited 流动资金幅度 廖创兴财务有限公司 liquidity portfolio Lloyd's [United Kingdom] 流动资产组合 劳合社〔英国〕 liquidity position Lloyd's agent 流动资金头寸;流动资金情况 劳合社代理人 liquidity ratio Lloyd's broker 流动资产比率;流动资金比率 劳合社经纪 List of Stock Codes Lloyd's underwriter 《证券代号名录》 劳合社承保人 listed company loan 上市公司 借贷;贷款;借款 listed corporation loan account 上市机构 贷款帐户;放款帐户 listed investment loan agreement 上市投资 贷款协议 listed securities loan capital 上市证券 借贷资本 listed share loan ceiling 上市股份 贷款限制 listing loan creditor 上市;挂牌 贷款债权人 listing agreement loan finance facility 上市协议 借款融通 Listing Appeals Committee [Stock Exchange of Hong loan for financial investment Kong Limited] 金融投资贷款 上市上诉委员会〔香港联合交易所有限公司〕 Loan Fund listing arrangement 贷款基金 上市安排 loan interest Listing Committee [Stock Exchange of Hong Kong 贷款利息 Limited] loan loss reserve 上市委员会〔香港联合交易所有限公司〕 贷款损失储备金;贷款损失准备 Listing Division [Stock Exchange of Hong Kong loan officer Limited] 贷款人员 上市科〔香港联合交易所有限公司〕 loan outstanding listing fee 未偿贷款;尚欠的贷款 上市费 loan portfolio listing matter 贷款组合 上市事宜 loan repayment Listing Nominating Committee [Stock Exchange of Hong 贷款还款 Kong Limited] loan shark 上市提名委员会〔香港联合交易所有限公司〕 高利贷者;“大耳窿” listing price loan stock 上市价格;牌价 债权股额;贷款债券 Listing--Accountancy and Prospectus Vetting loan syndicate Department [Stock Exchange of Hong Kong Limited] 贷款银团 上市??会计及招股章程审阅部〔香港联合交易所有限公loan-to-deposit ratio 司〕 贷款与存款比率 Listing--Corporate Finance Department [Stock loan-to-valuation ratio Exchange of Hong Kong Limited] 贷款与估值比率 上市??公司财务部〔香港联合交易所有限公司〕 local branch 49 中国英语学习网 www.24en.com 本地分行 long-term rating local cost 长期评级 本地成本 long-term receivables local inflation 应收长期帐项 本地通胀 long-term supplement local inflationary pressure 长期个案补助金 本地通胀压力 loss local production 亏损;损失 本地产量 loss brought forward local representative office 承前亏损 本地代表办事处 loss carried forward local value-added content 结转亏损 本地加工价值成分 loss portfolio locality of profit 损失组合 利润来源 lost instrument locally incorporated bank 遗失票据 本地注册银行 lot taking company “一手”〔最低交易单位〕 locally incorporated deposit- 本地注册接受存款公司 Lotteries Fund Loco-奖券基金 London gold market 本地伦敦金市 lottery London Commodity Exchange 奖券 伦敦商品交易所 low and simple taxation London International Financial Futures Exchange 税率低而简单的税制 伦敦国际金融期货交易所 low base of comparison London Metal Exchange 比较基数偏低 伦敦金属交易所 low value-added London Stock Exchange 低增值 伦敦证券交易所 lower income relief long 较低入息宽免 好仓;多头;买空 lowest conforming tender long month 符合要求而索价最低的投标 远期月份 lowest tender long position 索价最低的投标;出价最低的投标 长仓;好仓;多头;长盘 lowest tender to specifications long-range planning 符合规格而索价最低的投标 长远计划 lump sum payment long-term business 整笔付款 长期业务 Luxembourg Monetary Institute long-term business assets 卢森堡金融协会 长期业务资产 Luxembourg Stock Exchange long-term business fund 卢森堡证券交易所 长期业务基金 long-term business liabilities 长期业务负债 M: Long-Term Credit Bank of Japan, Limited 日本长期信用银行 M1 [money supply] long-term debt M1〔货币供应量〕 长期债项 M1, HK$ long-term fund 港元M1 长期基金 M2 [money supply] long-term policy M2〔货币供应量〕 长期保险单 M2, HK$ 50 中国英语学习网 www.24en.com 港元M2 mail transfer [M/T] 信汇 M3 [money supply] M3〔货币供应量〕 mail transfer advice 信汇通知书 M3, HK$ 港元M3 mail transfer rate 信汇汇率 Maastricht Treaty 《马城条约》 maintenance fee 赡养费;生活费;保养费 Macao Pataca [MOP] 澳门元 maintenance grant 生活补助金 machinery and equipment 机器及设备 maintenance margin 最低保证金;保证金下限 Macro Analysis Section [Financial Services Bureau] 宏观经济分析组〔财经事务局〕 maintenance of adequate capital 维持足够资本 macro assessment 整体评核 major client 主要客户;大户 macro market trend 大市走势 major Hang Seng Index constituent stock 恒生指数主要成分股 macroeconomic adjustment and control measure 宏观经济调控措施 major shareholder 大股东;主要股东 macroeconomic implication 对总体经济的影响 major trading partner 主要贸易伙伴 macroeconomic level major transaction 总体经济的层次 重大交易 macroeconomic management 总体经济管理制度;宏观经济管理制度 majority shareholder controller 大股东控权人 macroeconomic policy 总体经济政策;宏观经济政策 Makati Stock Exchange 马卡地证券交易所 macroeconomic variable 总体经济变数;宏观经济变数 Malayan Banking Berhad 马来亚银行 macroeconomics 宏观经济学;总体经济学 Management Accounting Section [Hong Kong Monetary Authority] Madrid Stock Exchange 管理会计组〔香港金融管理局〕 马德里证券交易所 management bank mail remittance 管理银行 邮汇 Management Bank of the Clearing House of Hong Kong 51 中国英语学习网 www.24en.com Association of Banks 香港银行公会结算所管理银行 Mandatory Provident Fund Office 强制性公积金办事处 management buy-out 管理收购 Mandatory Provident Fund Scheme 强制性公积金计划 management contract 管理合约 Manila Stock Exchange 马尼拉证券交易所 management fee 管理费 Manual of the Hong Kong Securities Industry 《香港证券业参考手册》 management information system 管理资讯系统 manufacturing and services-based economy 以制造业及服务业为主的经济 management of public finance 公共财政管理 manufacturing sector 制造业 management of public utility-type undertakings 公用事业式企业的管理 Marche a Terme International de France 法国期货市场 management overhead 间接管理费用 Marche a Terme International de France MATIF S.A. 法国结算公司 management reporting system 管理汇报系统 Marche des Options Negociables de la Bourse de Paris 巴黎证券交易所期权市场 management share 董事股份;管理层的股份 Marche des Options Negociables de Paris 巴黎期权市场 manager of property 财产管理人 margin 保证金;“展”;毛利;差价 managing director 常务董事;执行董事;董事长 margin account 保证金帐户;“展”户口 managing partner 主理合伙人 margin call 追缴保证金通知;追补按金通知 mandatory bid 强制性收购建议 margin client 保证金客户;“展”客户 mandatory general offer 强制性公开要约 margin deposit 保证金;按金;“展” mandatory offer 强制要约;强制性要约 margin loan 保证金贷款;“展”贷款 Mandatory Provident Fund 强制性公积金 margin of solvency 偿付准备金 Mandatory Provident Fund Authority 强制性公积金管理局 margin requirement 52 中国英语学习网 www.24en.com 应付保证金 资本市值;市价总值 margin trading market charge 以股票按贷财务方式买卖;以“展”方式买卖;保证金交市场抵押 易;按金交易 market closure marginal cost 停市 边际成本 market collateral marginal effect 市场抵押品 轻微影响 market contract marginal relief 市场合约 边际宽免;所得税减免 Market Development Division [Hong Kong Monetary marginal tax band Authority] 边际税阶 市场发展处〔香港金融管理局〕 marginal tax rate market discipline 边际税率 市场规律 marine insurance market disruption 海上保险 市场干扰 marine insurance business market economy 海上保险业务 市场经济 marine risk market efficiency 水险;海险 市场效率 marker rate of allowance market fluctuation 指标津贴额 市场波动;市情升降 market market forces 市场;股市 市场力量 market access market information 开放市场;进入市场 市场资料;市场信息;行情 Market and Product Development Division [Stock market infrastructure Exchange of Hong Kong Limited] 市场基础设施 市场及产品发展科〔香港联合交易所有限公司〕 market intermediary market anomaly 市场中介者 市场反常现象 market leader market body 市场主要股份;市场领导者 市场团体 market maker market breadth 市场作价者;市场“庄家” 市场宽度 market malpractice market capitalization 市场不当行为 53 中国英语学习网 www.24en.com 市场风险制度 market manipulation 操纵市场;“造市” market sentiment 市场情绪 market mechanism 市场机制;市场调节机能 Market Services Group [Stock Exchange of Hong Kong Limited] market median 市场服务处〔香港联合交易所有限公司〕 市场中位数 market share market member 市场占有率 市场会员 market statistics market on close [MOC] 市场统计;行情 按收市盘 market surveillance policy market order 市场监察政策 市价盘;市价订单 Market Systems Division [Hong Kong Monetary Authority] market participant 市场人士 市场系统处〔香港金融管理局〕 market trend market practitioner 市场从业员 市场趋势 market premium market value 市值市场溢价 market price market value adjustment 市价;市场价格 市值调整 market price development marketability 市场价格变动 适销性;流通性;销售能力 market rate marketable debt securities 市价;市场利率;市场汇率 有价债务证券 market rate of discount marketable government debt 市场贴现率 有价公债 market rate of interest marketable securities 市场利率 有价证券 market rent market-determined price 市值租金;市面租金 由市场决定的价格 market rigging market-disciplined economy 操纵市场 由市场力量支配的经济 market risk market-disciplined free-enterprise economy 市场风险 由市场因素决定的自由企业经济体系 market risk regime market-friendly 54 中国英语学习网 www.24en.com 有利市场运作 material risk 重大风险 marketing organization facility 统营设施 mathematical reserve 数理储备金 market-making system 市场作价制度;市场“庄家”制度 maturity 到期 market-orientation 以市场为主导 maturity mismatch profile 期限错配组合 market-oriented economy 市场主导的经济体系 maturity mismatching arrangement 期限错配安排 market-sensitive information 市场敏感资料;影响市场的资料 maturity mismatching of assets and liabilities 资产与负债期限错配 mark-to-market 按市价计值;按市价计算差额 maximum amount 最高款额 marriage settlement 婚姻授产契 maximum benefit 最大利益 married person's allowance 已婚人士免税额 maximum rate of interest 最高利率 Mashreq Asia Limited 马捷力亚洲有限公司 means test 经济状况调查 mass production 大量生产 measure of risk exposure 衡量风险承担的方法 Mass Transit Fund 地下铁路基金 median income household 中位数入息家庭 Mass Transit Railway Corporation note 香港地下铁路公司债券 median return 中位回报 massive downward pressure 强大的向下调整压力 Medium Range Forecast [MRF] 中期预测 match an order 对单;对盘 medium to long-term funds 中长期资金 matching 对销;相配;对盘 meeting of creditors 债权人会议 matching grant 半费资助;等额津贴 member firm 会员商号 matching system 对销系统;相配系统;对盘系统 Members Affairs Committee [Hong Kong Futures Exchange Limited] 55 中国英语学习网 www.24en.com 会员事务委员会〔香港期货交易所有限公司〕 Micro Analysis Section [Financial Services Bureau] 微观经济分析组〔财经事务局〕 Membership and Rules Committee [Hong Kong Futures Exchange Limited] microeconomics 会籍及则例委员会〔香港期货交易所有限公司〕 微观经济学;个体经济学 Membership Committee [Stock Exchange of Hong Kong midcap stock Limited] 中型股 会籍委员会〔香港联合交易所有限公司〕 middle interbank rate memorandum account 银行同业中间利率 备查帐户;备忘帐项 middle market cross-rate Memorandum and Articles of Association [Stock 中间市场套汇率 Exchange of Hong Kong Limited] 《组织大纲及章程》〔香港联合交易所有限公司〕 middle market rate 市场中间价格;市价中位数 Memorandum Notes on the Revenue Estimates 税收预算备忘录 middle rate 中间汇率 memorandum of agreement 协议备忘录;合约备忘录 mid-market price 中期市场价格 memorandum of association 组织大纲;组织章程大纲 mid-year review 年中检讨;中期经济检讨报告 Memorandum of Regulatory Co- operation [MORC] 《监管合作备忘录》 Milan Stock Exchange 米兰证券交易所 memorandum of satisfaction 清偿备忘录 minimum denomination 最低面额 Memorandum of Understanding [MOU] [signed by Hong minimum price movement Kong Monetary Authority and Securities and Futures Commission] 最低波动价位 《谅解备忘录》〔香港金融管理局与证券及期货事务监察 委员会签署〕 minimum principal value 最低基本价值 merchant bank 商人银行 minimum subscription 最低认购额 merger 合并 minority interest 少数权益;少数股东权益 merger agreement 合并协议 minority shareholder 小股东;少数股东 method of apportionment on a pro rata basis 按比例分摊计算办法 minority shareholder controller 小股东控权人 Michinoku Finance (Hong Kong) Limited 北日本财务(香港)有限公司 miscellaneous expenses 杂项支出 56 中国英语学习网 www.24en.com monetary aggregate miscellaneous fees 货币总体数字;货币流通总额 杂项费用 monetary and financial system miscellaneous income 货币金融体系 杂项收入 monetary arrangement miscellaneous services 金融财务安排 杂项服务 monetary assets mismatch 货币资产 错配 Monetary Authority Mitsubishi Trust and Banking Corp. 金融管理专员 三菱信托银行 monetary base Mitsubishi Trust Finance (Asia) Limited 货币基础 三菱信托财务(亚洲)有限公司 monetary discipline Mitsui Trust and Banking Co., Ltd. 货币秩序 三井信托银行 monetary instrument Mitsui Trust Finance (Hong Kong) Limited 金融票据;金融工具 三井信托财务(香港)有限公司 Monetary Operations Division [Hong Kong Monetary mixed option Authority] 可延买亦可延卖的期权 货币市场运作处〔香港金融管理局〕 mixed uptrend monetary policy 反覆向上 货币政策;金融政策 mode of payment Monetary Policy and Markets Department [Hong Kong 付款办法;发薪办法 Monetary Authority] 货币政策及市场部〔香港金融管理局〕 Model Code for Securities Transactions by Directors of Listed Companies Monetary Policy Division [Hong Kong Monetary 《上市公司董事进行证券交易的标准守则》 Authority] 货币政策处〔香港金融管理局〕 moderate growth 轻微增长;稍微增长 monetary regime 货币体制 moderating trend 下降趋势;放缓趋势 monetary sector 金融界;金融体系 modification 修订;放宽 monetary situation 货币情况 Modified Consumer Price Index [MCPI] 修订消费物价指数 monetary squeeze 货币紧缩;货币压缩 modified factor system 修正因素计算法 monetary stability 金融体制的稳定性 57 中国英语学习网 www.24en.com 放债人注册处 monetary unit 货币单位 Money Lenders Section [Companies Registry] 放债人注册组〔公司注册处〕 monetary value 币值 money lending advertisement 放债广告 monetization 货币化;币值化 money lending transaction 放债交易 monetized value 货币化价值 money market 货币市场;金融市场;短期资金市场 money 货币;款项;金钱 money market instrument 货币市场工具;金融市场票据 money at call 短期通知款项 money market operation 货币市场运作 money at call and at short notice 短期通知放款;短期内可收回的贷款 money market rate 货币市场利率 money base 货币基础;银基 money of the day [MOD] 付款当日价格 money broker 货币经纪 money of the day equivalent 按付款当日价格计算的等值款额 money changer 货币兑换商 money order 汇票 money flow 货币流量 money out on mortgage 有按揭的放款 money for order 汇款单 money owed 欠款 money income 货币收入 money payable on demand 按要求随时支付的款项 money income per capita 按人口平均计算的货币收入 money stock 货币存量 money laundering 洗钱活动;洗钱;洗黑钱;洗黑钱活动 money supply 货币供应量 money lender 放债人 money wage 货币工资 money lender's licence 放债人牌照 money wage rate 货币工资率 Money Lenders Registry 58 中国英语学习网 www.24en.com Money World Asia Exhibition, Hong Kong 摩根信托公司 香港货币及投资汇展 Morgan Stanley Capital International China Index money's worth [MSCI China Index] 金钱等值 摩根士丹利资本国际中国指数 monitoring procedure Morgan Stanley Capital International Hong Kong Index 监察程序 [MSCI Hong Kong Index] 摩根士丹利资本国际香港指数 monopoly 垄断;独营权 mortgage 按揭;抵押 monthly balance 月结 mortgage arrangement 按揭贷款安排 monthly balance sheet 月结表;月份资产负债表 mortgage debenture stock 抵押债权股证 Monthly Market Statistics 《市场统计月报》 mortgage deed 按揭贷款契据;抵押契据 monthly rated 按月计 mortgage default guarantee 按揭条件违约保证 monthly statement 月结单 mortgage facility 按揭借款;抵押借款 Monthly Statistical Bulletin [Hong Kong Monetary Authority] mortgage finance 《金融数据月报》〔香港金融管理局〕 按揭贷款;抵押融资 monthly turnover mortgage interest 每月成交量 按揭利息 Montreal Stock Exchange mortgage interest relief scheme 蒙特利尔证券交易所 按揭利息免税计划 Moody's Investors Services, Inc. mortgage interest subsidy scheme 穆迪投资者服务公司 按揭利息津贴计划 Moody's rating mortgage loan 穆迪评级 按揭贷款;抵押贷款 moral claim mortgage money 道义申索 按揭金 moratorium mortgage note 延期偿付权;暂行禁令 抵押票据 more sophisticated economy mortgage rate 更先进完备的经济体系 按揭利率 Morgan Guaranty Trust Company of New York mortgage securitization 59 中国英语学习网 www.24en.com 按揭证券化 multi-currency trading 多元货币买卖 mortgage security 按揭抵押 multilateral agency 多边机构;多边代理机构 mortgage terms 按揭条件;抵押条件 multilateral agency debt instrument 多边代理机构债务票据 mortgage-backed securities 按揭证券 multilateral development bank 多边发展银行 mortgaged property 按揭财产 multilateral exchange rate model 多边汇率模式 mortgagee 承按人;承押人;受押人 multilateral financial institution 多边金融机构 mortgagee in possession 管有承按人 Multilateral Investment Guarantee Agency [MIGA] 多边投资担保机构 mortgagor 按揭人;抵押人 multiplier effect 倍数作用;乘数效应 mother fund 母基金 multi-purpose stored value card 多用途储值卡 Motor Insurers' Bureau of Hong Kong 香港汽车保险局 mutual corporation 互助公司 motor vehicle first registration tax 汽车首次登记税 mutual credit 相互信贷 motor vehicle insurance business mutual dealing 汽车保险业务 相互交易 motor vehicle tax 车辆税 mutual debt 相互债项 movable property 动产 mutual fund 互惠基金 move within a narrow range 在窄幅上落 mutual fund corporation 互惠基金法团;互惠基金公司 movement 流动;变动;趋势 mutual fund prospectus 互惠基金招股章程 movement of market rent 市值租金的变动 mutual fund unit 互惠基金单位 moving average 移动平均数 mutual insurance corporation 相互保险法团 60 中国英语学习网 www.24en.com 名古屋证券交易所 mutual loan syndicate 义会;银会 naked short selling 无担保沽空;无担保卖空 mutual offset 相互补偿;相互抵销 Nanyang Commercial Bank Limited 南洋商业银行有限公司 mutual right 相互权利 Nanyang Finance Company Limited 南洋财务有限公司 narrow definition of money 狭义货币供应 narrow margin arbitrage 低利套汇;薄利套汇 narrower profit margin 较小利润幅度 narrowing of spread 收窄息差 national accounting 国民经济核算 national accounts 国民帐户;国民核算 national accounts framework 国民经济核算架构 National Association of Securities Dealers [United States] 全国证券交易商协会〔美国〕 National Association of Securities Dealers Automated Quotations [United States] 全国证券交易商自动报价协会〔美国〕 National Australia Bank, Limited 澳洲国民银行 National Automated Payment System [NAPS] [China] 国家自动支付系统〔中国〕 National Bank of Canada 加拿大国家银行 National Bank of Pakistan N: 巴基斯坦银行 Nagoya Stock Exchange National Commercial Bank Limited 61 中国英语学习网 www.24en.com 浙江兴业银行 negotiable national income 可转让;可流转 国民收入 negotiable bill of lading national income account 可转让提单;流通提单 国民收入帐户 negotiable certificate of deposit [NCD] National Institute of Economic and Social Research 可转让存款证 国立经济及社会研究所 negotiable debt instrument national insurance contribution [United Kingdom] 可转让债务票据 国民保险供款〔英国〕 negotiable instrument National Market System [United States] 可转让票据;可流转票据 全国市场系统〔美国〕 negotiable letter of credit National Measurement Accreditation Service [NAMAS] 可转让信用证;流通信用证 [United Kingdom] 国家计量认可服务处〔英国〕 negotiable paper 可流转的票据 National Westminster Bank plc 国民西敏寺银行 negotiable securities 可流转证券 NationsBank, National Association 美国众国银行 negotiable security 可流转的抵押品 native bank order 本地银行付款令票 negotiating bank 议付银行 nature of business 业务性质 net 净额;净值;实额 near money 近似货币;准货币 net additional allowance 额外免税实额 near monopoly 近乎专利;近乎垄断 net admissible assets 可接纳资产净值 Nedcor Asia Limited 莱利亚洲有限公司 net aggregated value of an estate 遗产总值净额 negative factor 利淡因素;不利因素 net amount 净额 negative growth 负增长 net assessable income 应评税入息实额 negative interest 负利息 net assessable profit 应评税利润实额 negative interest rate 负利率 net assessable value 62 中国英语学习网 www.24en.com 应评税净值 net earnings 净收益;净盈利 net assets 净资产;资产净值 net equity 权益净额 net assets increase 资产净值的增长 net estate 净遗产 net assets value [NAV] 资产净值 net exchange loss 汇兑损失净额 net balance 净余额 net export of services 出口服务净额 net balance of capital movement 资金流动净额;资金流动净差额 net external balance 对外贸易净差额 net basis 净额基准 net favourable balance 顺差净额 net book value 帐面净值 net flow of fund 资金流动净额 net borrower 净借方;净借贷的一方 net indebtedness 净负债额 net capital 资本净值;资本净额 net inflow of fund 资金流入净额 net cash balance 现金结余净额 net insurance liabilities 保险负债净额 net chargeable income 应课税入息实额 net interest margin 净利率差距 net claims paid 已偿付申索净额 net interest paid 实付利息 net clearing balance 净结算差额 net liabilities 净负债;负债净额 net commission payable 须付的佣金净额 net open position 未平仓合约净额 net cost 净成本;成本净额;费用净额 net operating profit 营业纯利;营业净利 net currency translation difference 外币折算净差额 net outflow of fund 资金外流净额 net deficit 净额赤字 net output 净产出;净产值;净产量 63 中国英语学习网 www.24en.com 净款额 net payment 支出净额 net supply 供应净额 net position 持仓净额 net tangible assets 有形资产净值 net price 净价格;实价 net total income 入息实额;收入实额 net proceeds 净收入 net transfer to fund 拨入基金的款项净额 net profit 纯利 net underwriting commitment 包销承担净额 net profit after taxation 税后纯利 net unfavourable balance 逆差净额 net provisional tax 暂缴税实额 net value 净值 net public financial assets 政府金融资产净值;政府财务资产净值 net worth 净值;资产净值 net rate of exchange 净汇率 net/gross ratio 净额,总额比率 net realizable value 可变现净值 netting 净额结算 net realization 净变现额 New Airport Division [Economic Services Bureau] 新机场部〔经济局〕 net receipt 净收入;收入净额 new capital account commitment 非经常帐新承担额 net reinsurance premium 再保险保费净额 new capital account subhead 非经常帐新分目 net rent 租金净额 new capital account subventions subhead 非经常帐资助金新分目;非经常帐下的资助金新分目 net residue 净余额 new commitment 新承担额;新承担项目 net savings 节省款项净额;节省开支净额;节省净额 new commodity 新商品 net spot foreign currency position 外币现货净额 New Companies Section [Companies Registry] 新公司注册组〔公司注册处〕 net sum 64 中国英语学习网 www.24en.com new grant 新西兰期货及期权交易所 新增补助金 New Zealand Stock Exchange new issue account 新西兰证券交易所 新股发行帐户 newly authorized fund new issue of shares 新认可的基金 发行新股 newly authorized trust new money 新认可的信托 新增款项;新注入的资金 newly formed trust new non-recurrent commitment 新成立的信托 非经常开支新承担额 next day net settlement system new other non-recurrent subhead 翌日净额交收系统 其他非经常开支新分目 Next Step--Hong Kong as a Financial Risk Management New Products Committee [Hong Kong Futures Exchange Centre, The Limited] 《向前迈进??香港稳居金融风险管理中心的地位》 新产品委员会〔香港期货交易所有限公司〕 night depository new recurrent account subhead 夜库 经常帐新分目 Nikkei 225 Index new recurrent account subventions subhead 日经225指数 经常帐资助金新分目;经常帐下的资助金新分目 Nikkei Index new special expenditure subhead 日经指数 特别开支新分目 Nikkei Stock Average New Taiwan Dollar [TWD] 日经平均指数 新台币 nil-paid share New York Cotton Exchange, Inc. 未缴股款的股份 纽约棉花交易所有限公司 Nishi-Nippon Bank, Ltd. New York Futures Exchange 西日本银行 纽约期货交易所 Nishi-Nippon Finance (Hong Kong) Limited New York Mercantile Exchange [NYMEX] 西日本财务(香港)有限公司 纽约商品交易所 N.M. Rothschild & Sons (Hong Kong) Limited New York Produce Exchange, Inc. 洛希尔父子(香港)有限公司 纽约农产品交易所有限公司 no-loss level New York Stock Exchange 无亏损水平 纽约证券交易所 nominal account New Zealand Dollar [NZD] 名义帐户;虚帐户 新西兰元 nominal amount New Zealand Futures and Options Exchange 面额;象征式款额 65 中国英语学习网 www.24en.com 非资本值加权指数 nominal and effective exchange rates for the Hong Kong dollar non-cash acquisition 港元的名义及实际汇率 非现金投资所得的资产 nominal capital non-cash assets 名义资本 非现金资产 nominal consideration non-cash-limited subhead 象征式代价 没有现金支出限额的分目 nominal earnings non-certificated share 名义收益;名义入息额;理论上入息额 无证书股份 nominal increase non-clearing member 名义上增加;理论上增加 非结算会员 nominal price non-collateralized derivatives warrant 虚价;名义价格;按盘价 非抵押衍生认股权证 nominal share capital non-conforming tender 注册股本;名义股本 不符合要求的投标 nominal value non-consumption item 面值;名义值;票面值;理论上价值 非消费项目 Nominating Committee [Hong Kong Futures Exchange non-cumulative redeemable preference share Limited, Stock Exchange of Hong Kong Limited] 非累积的可赎回优先股 提名委员会〔香港期货交易所有限公司;香港联合交易所 有限公司〕 non-dealing partner 非经营合伙人 nominee 代名人 non-discretionary account 非全权委托户口;非全权代客买卖帐户 nominee account 代名人户口 non-distributable reserve 不可分配的储备金 non-acceptance 不承兑 non-essentials 非必需品 non-bank investor 非银行投资者 non-executive director 非执行董事;非执行理事 non-banking sector 银行以外的机构 non-interest-bearing certificate of indebtedness 无息负债证明书 non-bankruptcy certificate 非破产证明书 non-interest-bearing debt securities 无息债务证券 non-business day 非营业日 non-interest-bearing note 无息票据 non-capitalization weighted index 66 中国英语学习网 www.24en.com non-interventionism 无追索权债项 不干预政策 non-recurrent cost non-investment-linked life insurance policy 非经常费用 非与投资挂钩的人寿保单 non-recurrent expenditure non-liquid form of deposit 非经常开支 定期存款 non-recurrent grant non-listed company 非经常补助金 非上市公司 non-recurrent revenue non-member shareholder 非经常收入 非会员股东 non-resident corporation non-monetary gold 非本地注册的公司;非本地注册的法人团体 非货币黄金;非作货币用途的黄金 non-resident institution non-negotiable bill of lading 非驻港机构 不可转让提单;非流通提单 non-subsidy principle non-negotiable, non-interest-bearing promissory 无津贴原则 note 不可转让的无息期票 non-tradables 非贸易品 non-OECD stock market non非经济合作及发展组织国家的证券市场 -unit liabilities 非单位负债 non-payment 不缴付;不付款 non-voting share 无表决权股份 non-performing assets 非营运资产 non-works capital expenditure 基本工程外的非经常开支 non-performing loan 非营运贷款;不履约贷款 Nordic Investment Bank 北欧投资银行 non-profit-distributing body 非分配利润的组织 normal expenditure 正常开支 non-profit-making 非牟利 normal fidelity insurance 一般忠诚保险 non-proportional treaty 非比例协约 normal value 正常价值 non-proportional treaty reinsurance 非比例协约再保险 Norwegian Krone [NOK] 挪威克郎 non-realizable savings 不可变现的节省额 nose dive 暴泻 non-recourse debt 67 中国英语学习网 www.24en.com not negotiable 评定及缴纳补加税款通知书 不可转让 Notice of Assessment and Demand for Tax not trading for profit 评税及缴纳税款通知书 非牟利 Notice of Assessment for Property Tax notarial act of honour 物业税评税通知书 公证承付 Notice of Change of Particulars notary 更改注册事项通知书 公证人 Notice of Change of Registered Office note 更改注册办事处通知书 票据;纸币;钞票 Notice of Correction to the Valuation List note issuance facility 更正估价册通知书 票据发行融通 Notice of Deletion note issue 删除估价册内物业通知书 纸币发行;发钞 notice of demand note issue mechanism 付款通知书 发行钞票机制 notice of deposit Note Security Fund 有关缴存款项的通知 纸币保证基金 notice of dishonour note-issuing bank 不兑现通知 发钞银行 notice of intended dividend Notes on Computation of Salaries Tax/Personal 有关拟宣布摊还债款的通知 Assessment 有关薪俸税,个人入息课税计算办法说明 Notice of Intended Payment to Creditors and Intended Application to Recission of Receiving Order Notice for Payment of Provisional Tax 拟发还偿款予债权人及拟申请撤销接管令通告 暂缴税缴纳通知书 Notice of Intention to Amend Valuation List Notice for Recovery of Tax 拟修正估价册记录通知书 追收税款通知书 Notice of Intention to Assess Additional Tax notice of a trust 拟评定补加税的通知书 信托通知 Notice of Interim Valuation notice of additional assessment 临时估价通知书 补加评税通知书 notice of objection Notice of Adjudication of Proof of Debt 反对通知书 裁定债权通告 Notice of Personal Assessment notice of assessment 个人入息课税通知书 评税通知书 Notice of Rateable Value Notice of Assessment and Demand for Additional Tax 应课差饷租值通知书 68 中国英语学习网 www.24en.com 号码彩票 Notice of Revised Assessment 修订评税通知书 Notice of Situation 公司更改地址通知书 notice of transfer 转让通告 Notice of Valuation 估价通知书 notifiable interest 须具报的权益 notifiable transaction 须予公布的交易 noting of bills 汇票的拒付记录 notional annual mid- point salary [NAMS] 按薪级中点估计的年薪值 notional annual mid-point salary committed 已拨用的按薪级中点估计的年薪值 notional annual mid-point salary spent 已动用的按薪级中点估计的年薪值 notional annual salary cost at mid-point 按薪级中点估计的年薪开支 notional cost 估计费用;名义成本 notional mid-point cost 估计的中点费用 novation O: 约务更替;债务更替文件 obligation nugatory expenditure 债项;责任;义务 不必要开支 obligation bond number of cash-sweep chances 债务债券 现金彩票活动的中彩机会的数目 obligee number of cash-sweep tickets sold 受惠人 现金彩票活动售出的彩票数目 occupational retirement scheme numbered ticket 职业退休计划 69 中国英语学习网 www.24en.com offer price Occupational Retirement Schemes Division [Financial 要约价;发盘价 Services Bureau] 退休计划部〔财经事务局〕 offer rate 拆出息率 odd lot 散股;碎股;零股 offer to buy 要约买入 odd lot broker 散股经纪 offer to lend 要约贷出 OECD country 经济合作及发展组织国家;经济合作及发展组织的成员国 offer to sell 要约卖出 OECD stock market 经济合作及发展组织国家的证券市场 offeree 受要约人 off-balance-sheet exposure 资产负债表外的风险 offeree company 受要约公司 off-balance-sheet financing 帐外融资;资产负债表外的融资 offeree shareholder 受要约公司的股东 off-balance-sheet item 资产负债表外的项目 offeror 要约人 off-balance-sheet transaction 帐外交易;资产负债表外的交易 offeror company 要约公司;提出要约公司 offer 要约;建议;收购 off-floor terminal 离场交易终端机 offer by tender off招标发售 -floor trading 离场交易 offer document 要约文件;建议文件 office of profit 有收益的职位 offer for sale 要约出售 Office of the Commissioner for Securities and Commodities Trading offer for subscription 证券及商品交易监理专员办事处 公开招股 Office of the Commissioner of Banking offer mechanism 银行业监理处 招股机制 Office of the Commissioner of Insurance offer of shares for public subscription 保险业监理处 公开招股 Office of the Exchange Fund offer period 外汇基金管理局 要约期 Office of the Telecommunications Authority Trading 70 中国英语学习网 www.24en.com Fund 电讯管理局营运基金 offshore reinsurance income 离岸再保险入息 Official Administrator 遗产管理官 Offshore Supervisors Group 离岸监理组织 official emolument 官职薪酬 off-site review 非实地审查 official listing 正式上市 off-site scrutiny 非实地审核 official rate 法定汇率;官价 Ogaki Kyoritsu Bank, Ltd. 大垣共立银行 Official Receiver 破产管理署署长 omission of income 漏报入息 Official Receiver's Office 破产管理署 omission of profit 漏报利润 official trustee 法定受托人 on account basis 记帐方式;赊帐方式 off-market dealing 场外买卖 on-balance-sheet item 资产负债表内的项目 offset 抵销;弥补;冲销 on-cost 间接成本;间接费用;附加行政费用 offsetting position 相抵持仓 one board lot of securities “一手”证券 offshore bank 离岸银行 "one building" condition “一家分行”的规定 offshore borrowing 海外借款 one day rolling currency futures 单日掉期外汇期货 offshore borrowing transaction 海外借款交易 one day rolling currency futures contract 单日掉期外汇期货合约 offshore business 海外业务 one price 单一价格;不二价 offshore currency deposit market 海外货币存款市场 one-line vote 整笔拨款 offshore fund 离岸基金 one-off grant 一次过拨款 offshore interest 海外利息 one-off item 71 中国英语学习网 www.24en.com 非经常项目 open price 开仓价格 one-off payment 一次过拨款;单一笔款项 open tender 公开投标 one-off subsidy 一次过补贴 open-end fund 开端基金 onerous tax 繁苛税项;繁重税率 open-ended investment corporation 股份不定的投资公司 on-floor order 场内买卖盘 opening balance 期初结余 on-lending 转借 opening price 开盘价格;开市价 on-site examination 实地审查 opening quotation 开市价;开市行情 open a position “做仓”;开仓 opening rate 开盘汇价 open account 未清帐户;记帐交易;往来帐户 operating account 营业帐目;营业帐户;经营帐目 open contract 未平仓合约 operating agreement 营运协议 open economy 开放经济 operating cost 营运成本;运作成本;操作成本 open interest 未平仓合约数量 operating deficit 营业亏损;经营赤字 open market 公开市场 operating expenditure 经营开支;营运开支;营业支出 open market value 公开市场价值;市值 operating expenses 营运开支;营业费用 open offer [listing method] 公开售股〔上市方式〕 operating income 营运收入;营业收入 open order 开仓订单 operating loan 经营业务所需贷款 open outcry 公开叫价;公开喊价 operating profit 营业利润 open position 未平仓交易 operating revenue 营运收入;营业收益 72 中国英语学习网 www.24en.com 选择性规定 operating services account 营运服务帐目 Options Clearing Corporation [Chicago] 期权结算公司〔芝加哥〕 operating statement 经营收支表;营业损益表 Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕 operating surplus 经营盈余;营业盈余 Options Clearing Rules 《期权结算规则》 operation 经营;营运;投产 options market 期权市场 operational fund 经费 options market maker 期权“庄家” operative aggregate 现行总体数字 options pricing model 期权定价模式 operator 经营者;营运者;营办商 options trading 期权交易 opportunity cost 机会成本 options trading member 期权交易会员 optimist “好友” Options Trading Rules 《期权交易规则》 optimum rate of expenditure 最适当支出率 order 订单;命令;买卖盘 option 期权;认购权;选择权;选购权 order cheque 记名支票;抬头支票 option contract 期权合约 order for payment of money 付款指令票据 option money 期权费 order for purchase 订购书 option on a futures contract 期货合约期权;期货期权 order for redirection 转寄令 option on commodities 商品期权 order for sale 售卖令 option position 期权持仓量 order of discharge 破产解除令 option premium 期权金;期权溢价 order of foreclosure absolute 绝对止赎令 optional stipulation 73 中国英语学习网 www.24en.com order of mail transfer 原按揭人 信汇委托书 original receipt order to pay admitted debt 收据正本;收条正本 偿付承认债项令 original securities order-based system 原有的证券 以买卖盘为基础的制度 ORIX Asia Limited ordinary annual contribution 欧力士(亚洲)有限公司 经常性每年捐款 ornament gold ordinary course of business 饰金 通常业务运作 Osaka Securities Exchange ordinary creditor 大阪证券交易所 普通债权人 Oslo Stock Exchange ordinary share 奥斯陆证券交易所 普通股 O.T.B. Card Co. Ltd. ordinary share capital 海外信用卡有限公司 普通股股本 ounce troy organization expenses 金衡安士 开办费 outflow of capital Organization for Economic Co-operation and 资本外流;资金外流 Development [OECD] 经济合作及发展组织〔经合组织〕 outflow of fund 资金外流 Organization of Petroleum Exporting Countries [OPEC] 石油出口国组织 outflow of money 资金外流 Orient First Capital Limited 建银财务(香港)有限公司 outgoing partner 退出的合伙人 original estimates 原来预算 outgoings 支出 original executor 原遗嘱执行人 outgoings and expenses 支出及开支 original issue price 原本发行价 outlay 费用;开支;支出 original margin 原始保证金;基本按金 outlying business district 市区外商业区 original mortgagee 原承按人 out-of-hours trading 在正式交易时间以外的交易 original mortgagor 74 中国英语学习网 www.24en.com out-of-pocket expenses 实付费用;付现费用 outstanding uncapitalized interest 尚未支付且未化作本金的利息 out- of-the-money option 无价期权;价外期权 outturn 结算;结算数字 outport collection 外埠代收款项 outward documentary bill 出口跟单汇票 output 产出;产值;产量 outward remittance 汇出汇款 outside dealing 场外买卖;场外交易 over and above inflation 减除通胀因素 outstanding 未偿还;尚未支付 overall average internal rate of return 平均总体内部回报率 outstanding account 未清帐项;未清帐目 overall Consumer Price Index 总体消费物价指数 outstanding allocation 应拨未拨的款项 overall domestic export 本地产品出口总额 outstanding amount 未偿还的数额 overall growth rate 整体增长率;总增长率 outstanding balance 未清帐款;未清余额 overall investment 总投资额;总体投资 outstanding bill 未偿付票据;未兑现票据 overall liquidity ratio 总体流动资金比率 outstanding borrowing 未清偿债项 overall price relative 全面相对价格 outstanding claim portfolio 未决申索组合 overall surplus 总盈余 outstanding commitment 尚未支付的承担额 overall tally 全面总计 outstanding derivatives contract 尚未平仓的衍生工具合约 overbuying 超买;买空 outstanding loan 尚未清还的贷款 over-commitment 超额承担 outstanding negotiable certificate of deposit 未兑现的可转让存款证 overdraft 透支 outstanding tax 欠税 overdraft by banks abroad 75 中国英语学习网 www.24en.com 海外银行同业透支 overheated market 过热的市场 overdraft by banks in foreign countries 外国银行同业透支 overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率 overdraft by local banks 本港银行同业透支 overnight liquidity assistance 隔夜流动资金贷款 overdraft by outport banks 外埠银行同业透支 overnight margin 隔夜保证金;隔夜按金 overdraft of an account 户口透支 overnight money 隔夜拆借资金;隔夜钱 overdraft on banks 向银行同业透支 overnight position 隔夜头寸 overdraft on banks abroad 向海外银行同业透支 overnight rate 隔夜利率 overdraft on banks in foreign countries 向外国银行同业透支 overpaid amount 多缴数额 overdraft on local banks 向本港银行同业透支 overpayment of contribution 多缴供款 overdraft on outport banks 向外埠银行同业透支 overrun 超支 overdraft secured 抵押透支 overrun cost 超额费用 overdue 逾期 Oversea-Chinese Banking Corporation Ltd. 华侨银行有限公司 overdue loan 过期贷款 overseas bank 海外银行 over-employed economy 过度活跃的经济 overseas banking corporation 海外银行法团 overhang 剩余承担;未完成的承担额;过剩额 overseas branch 海外分行 overhead 间接费用;间接成本 Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕 overhead cost 间接成本 overseas currency balance 海外货币结余 overheated economy 过热的经济 overseas financial institution 海外财务机构 76 中国英语学习网 www.24en.com 分权共有权 overseas interest 海外利息 overseas investment 海外投资 overseas market 海外市场 overseas representative office 海外代表办事处 Overseas Trust Bank Ltd. 海外信托银行有限公司 Overseas Union Bank Ltd. 华联银行 overselling 超卖;卖空 oversight of markets P: 监察市场 Pacific Basin Central Bank Conference over-spending 太平洋地区中央银行会议 超额支出;超支 Pacific Basin Economic Council [PBEC] overtax 太平洋地区经济议会 超额征税;征税过重 Pacific Economic Co-operation Council [PECC] over-the-counter derivative 太平洋经济合作议会 场外交易衍生工具 Pacific Economic Outlook over-the-counter market 《太平洋经济展望》 场外交易市场 Pacific Finance (Hong Kong) Limited over-the-counter trading 怡泰富财务(香港)有限公司 场外交易;柜台交易 package over-the-counter transaction 整套方案 场外交易;柜台交易 package concept overtrading 整体发展概念 过量交易 package development owner-occupier allowance 组合发展;整体发展 自住业主津贴 packing credit ownership 打包贷款;打包放款 所有权;拥有权 packing loan ownership in common 打包放款 77 中国英语学习网 www.24en.com 相同津贴的原则;平等津贴原则 paid-in capital 实缴资本;实缴股本 part owner 有部分拥有权的人 paid-in share 实收股份 part ownership 部分所有权 paid-up capital 缴足股本 partial bid 部分收购建议 paid-up share capital 缴足款股本 partial endorsement 部分背书 panic buying 恐慌性抢购 partial offer 部分要约 panic selling 恐慌性抛售 partial return of contribution 发还部分供款 paper 票据;文件 partial settlement 部分交收 paper clearing system 票据交换制度 participant 参与者 paper gold participating preference share 纸黄金 参与优先股 paper profit participation 帐面利润;纸上利润 参与;参加;参股 par of exchange 汇兑平价 participation in profit 分红 par value 票面值 partly paid share 已缴部分股款的股份 parallel transaction 平行交易 partly paid share capital 已缴部分股款的股本 parent company 母公司;控股公司 partly secured 部分有抵押 pari passu 平等权利;同等权益;按相同比例 partner 合伙人;股东 Paris Bourse 巴黎证券交易所 partnership 合伙;合伙商行;合伙经营 parity of pay 同等薪酬 partnership account 合伙帐户 parity of subsidy principle 78 中国英语学习网 www.24en.com partnership assets 合伙资产 pay band 薪酬级别 partnership at will 随意组合的合伙 pay by lump sum 一次过付款 partnership book 合伙簿册 pay call 支付催缴股款 partnership business 合伙业务 pay date 发薪日期 partnership debt 合伙债项 pay trend survey 薪酬趋势调查 partnership instrument 合伙契约 pay zone 付款区 partnership money 合伙的款项 payable 应付;须付 partnership property 合伙财产 payable at par 面值支付 partnership stock 合伙股本 payable at sight 见票即付 passage allowance 旅费津贴 payable by instalments 以分期付款方式支付 passbook 银行存摺 payable in advance 上期缴纳 patent 专利;专利权 payable on demand 可凭票要求付款 patent right 专利权 payables 应付款项 patentee 专利持有人 payback period 还本期;回收期 pawn 当押 payee 受款人;收款人;抬头人 pawnbroker 当押商 paying bank 付款银行 pawner 当押人 payment 付款;支付款项 Pay as You Earn Scheme [PAYE Scheme] 即赚即付计划;即赚即付的缴税计划 payment and drawback requirement 79 中国英语学习网 www.24en.com 缴税及退税规定 payroll system 薪俸记录系统 Payment by Phone Service [PPS] “缴费pecuniary benefit 聆”服务 金钱利益 payment in due course 按期付款 pecuniary consideration 金钱代价 payment in kind 实物支付 pecuniary legacy 金钱遗赠 payment in lieu of notice 代通知金 pecuniary liability 金钱上的法律责任 payment of estate duty 缴付遗产税 pecuniary loss 金钱损失 payment of maintenance 支付赡养费 pegged exchange rate 联系汇率;固定汇率 payment of money 付款 penal rate [Liquidity Adjustment Facility] 惩罚性息率〔流动资金调节机制〕 payment of tax 缴付税项 penal rent 惩罚租金 payment procedure 付款程序 penal sum 罚金 payment receipt 付款收据 penalty 罚则;罚款 payment stopped Penalty Demand Note 停止付款;停付 罚款通知书 payment system 支付系统 penny share 低价股票;“蚊型股” payment terms 付款条件;付款方式 pension 退休金 payment to redeem 赎款 pension scheme 退休金计划 payoff period 回收期;回本期 People's Bank Law 《人民银行法》 payroll 薪酬表;薪酬总额 People's Bank of China 中国人民银行 payroll per capita 按受雇人数平均计算的薪金额 per annum 每年 80 中国英语学习网 www.24en.com 永久减值 per capita gross domestic product 按人口平均计算的本地生产总值;人均国内生产总值 permanent health business 永久健康业务 per capita gross national product 按人口平均计算的国民生产总值;人均国民生产总值 permanent transfer 永久转让 per capita income 人均收入 permanently discontinued business 永久停业 per centum 每百 permitted level of return 获准营利额;准许利润水平 percentage charges 按百分率收取的费用;征收百分率 perquisite 额外赏赐 percentage increase 增长百分率 person carrying on business 经营业务的人 percentage inflator 以百分率表示的增加指数 person having spes successionis 有继承期望的人 percentage point 百分点 personal allowance 个人免税额 performance 成绩;业绩;表现 personal assessment 个人入息课税;以个人入息课税办法接受评税 performance bond 履约保证书 personal assessment allocation 拨入个人入息课税计算款项 period for redemption 赎回期限 Personal Assessment Form 个人入息课税表格 period of accrual of interest 应计利息的期间 personal assessment tax 个人入息课税应付的税款 periodic actuarial investigation 定期精算调查 personal chattels 非土地实产 periodic payment 分期付款;定期付款 personal consumption 个人消费 periodic updating of compensation rate 按期调整补偿率 personal consumption expenditure 个人消费开支 periodical payment 按期付款;定期付款 personal emolument 个人薪酬;个人薪俸 permanent capital 永久资本 personal emoluments subhead 个人薪酬分目 permanent diminution 81 中国英语学习网 www.24en.com personal estate 可动产业 Philippine Peso [PHP] 菲律宾披索 personal representative 遗产代理人 physical assets 实物资产;有形资产 personal representative of a debtor 债务人的遗产代理人 physical commodity 实物商品;实货 personal spending pattern 个人消费模式 physical delivery of instrument 票据实物交收 personal taxation 个人课税 physical market 现货市场 personalty 动产 physical price 现货价 personnel-related expenses 与员工有关连的开支 physical settlement 以实物交易 personnel-related expenses subhead 与员工有关连的开支分目 pick up 复苏〔经济〕;上扬〔价格〕 pessimist “淡友” place an order “ 落盘” petition 呈请;呈请书 place of business 营业地点;营业处 petitioner 呈请人 place of negotiation 洽商地点 petitioning creditor 提出呈请的债权人 placement 配售 petro dollar 石油美元 placement of securities 证券配售 petty cash 小额现款 placement of shares 股票配售 phased increase 分期递增 placing [listing method] 配售〔上市方式〕 phasing of expenditure 分期拨付开支 placing prospectus 配股章程 Philadelphia Stock Exchange 费城证券交易所 plant and machinery 机器与设备;生产设备及机器 Philippine National Bank 菲律宾国家银行 plateau 82 中国英语学习网 www.24en.com 稳定水平 portability 可调动性 platform rates 各级税率 portfolio 组合;投资组合 platinum 白金 portfolio diversification 分散投资 "play the market" 操纵市场;“玩市” portfolio management 投资组合管理 pledge 质押;质权 portfolio manager 投资组合经理 pledged assets 质押资产 portfolio movement 投资组合转移 pledgee 承押人 portfolio of commodities 商品投资组合;期货组合 pledgor 质押人 portfolio risk 投资组合的风险;资产组合的风险 plough back 把利润再投资 portfolio value 投资组合总市值 plummet 大幅下跌;暴泻;直线下降 position 头寸;盘;仓;情况 plunge 大跌;急挫 position limit 持仓限额;头寸限额;限仓 Po Fung Finance Company Limited position risk 宝丰财务股份有限公司 市场风险;头寸风险 Po Sang Bank Ltd. 宝生银行有限公司 position squaring 平仓 policy 政策;保单 position unwind 回复原来持股量 policy holder 保单持有人 positive balance 顺差 pooling agreement 汇集协议 positive cash flow 正向现金流量 pooling system 聚合制;联营制 positive growth 正增长;正数增长 Port and Maritime Division [Economic Services Bureau] 港口及航运部〔经济局〕 positive non-interventionism 积极不干预政策 83 中国英语学习网 www.24en.com power of administration positive upward path 管理权 稳步上扬 Practice and Guidance Notes on Listing Rule Changes possessor 《有关修改〈上市规则〉的应用指引及指引摘要》 管有人 precedent partner Post Office Trading Fund 首合伙人 邮政署营运基金 preceding year basis postal order 以上年度为基础;上年度评税基期 邮政汇票 preceding year of assessment post-cessation payment 上一课税年度 停业后的支出 pre-commencement expenditure post-cessation receipt 开业前费用 停业后的收入 pre-determined price post-dated cheque 事先厘定的价格 期票 pre-empt resources posting 优先占用资源 过帐 pre-emptive right post-sterling era 优先购买权;优先认购权 英镑区解散后的时期 preference margin post-tax operating profit 特惠待遇差额;优惠差额 除税后营业利润 preference share potential capital gain 优先股 可能获得的资本增益 preferential claim potential loss 优先债权 潜在损失 preferential creditor potential market maker 优先债权人 未来的市场作价者;未来的市场“庄家” preferential debt potential offeror 优先清偿的债项 有意要约人 preferential payment potential taxpayer 优先偿付 可能成为纳税人的人士 preferential right Pound Sterling [GBP] 优先权 英镑 preferential treatment poundage 优惠待遇 按每一英镑征收的税额;按镑收费额;企业收益中工资所 占百分比 preferred share 有优先权的股份 84 中国英语学习网 www.24en.com 预先审定资格 pre-incorporation contract 公司成立前合约 prequalified consortium 经预先审定资格的财团 preliminary estimate 初步估计 prequalified tenderer 经预先审定资格的投标者 preliminary estimate of gross domestic product 本地生产总值的初步估计 prequalified tendering 资格预审投标方式 preliminary expenses 初步开支;开办费用;筹备费用 prescribed currency 订明货币 preliminary figure 初步数字 present value 现值 premium President of Asian Development Bank 溢价;保费;入股金;期权金;地价;土地补价;标金 亚洲开发银行总裁 premium assessment 补价评估;溢价评估 pressure of demand on domestic resources 对本地资源的需求压力 premium income 保费收入;地价收入 pre-tax operating profit 除税前营业利润 premium offered in tender 标金 prevailing market price 现行市价 premium portfolio 保费组合 prevention of double duty 预防双重征税 premium rate 保费率 previous closing price 先前收市价 premium receivable 可收取保费 previous financial year 上一财政年度 premium savings bond scheme 有奖储蓄券计划 price category 价格分类 premium tax 保费税项 price change 价格变动 prepaid expenses 预付开支 price cheating “食价” prepaid tax 预缴税项 price competitiveness 价格竞争力 prepayment 预付款项 price deflator 平减物价指数 prequalification 85 中国英语学习网 www.24en.com price dissemination 报价;价格发布 price variation 价格变动 price elasticity 价格弹性 price-capping 价格上限 price fluctuation 价格波动 price--earnings ratio [P/E ratio] 市价盈利率;市盈率 price index 物价指数 price-sensitive information 股价敏感资料;影响股价的资料 price inelasticity 价格缺乏弹性 Pricewaterhouse Coopers 罗兵咸永道会计师事务所 price inflation 价格上涨;物价上涨 pricing district 定价区 price information 价格资料;价格行情 pricing model 定价模式 price list 价目表 pricing policy 定价政策 price manipulation 操纵价格;“造价” pricing strategy 定价策略 price mechanism 价格机制 primary capital 基本资金;基础资本 price movement 价格变动 primary input 初期投入的资源 price notification 报价 primary lien 第一留置权 price quotation 报价 primary listing 第一上市 price range 价格变动幅度 primary market 初级市场;基本市场;第一市场 price relative 相对价格;比价 primary product 初级产品 price survey 价格统计调查 primary production 初级生产;第一产业 price transparency 价格透明度 prime rate 最优惠利率 price trend 价格趋势 principal 86 中国英语学习网 www.24en.com 本金;委托人;主事人;当事人 priority claim 优先索偿 principal activity 主要业务 priority debt 优先债项 principal beneficiary 主要受益人 priority rating 优先级别 principal income 主要入息 private bank 私人银行 principal money 本金 private banking 私人银行业务 principal of bills 库券本金 private company 私人公司 principal office 总办事处 private consumption expenditure 私人消费开支 principal place of business 主要营业地点 private contract 私人合约 principal risk 主要风险 private enterprise 私营企业 principal shareholder 主要股东 private examination 闭门研讯 principal value 基本价值;本金值 private expenses 私人开支 prior bill of sale 居先卖据 private investment expenditure 私人投资开支 prior equitable interest 优先的衡平法权益 private limited company 私人有限公司 prior interest 优先权益 private placement 私人配售 prior life interest 优先终身权益 private profit 私人利润 prior transaction 优先交易 private residential mortgage lending 私人住宅物业按揭贷款 prior trustee 前任受托人 private sales 内部认购 prioritized approach 优先处理方法 private sector 私营机构 87 中国英语学习网 www.24en.com 生产商 private sector equity participation 私营机构入股 product price index [PPI] 生产物价指数 private tender 私人投标 production approach 生产计算法 private trustee 私人受托人 production cost 生产成本 privatization 私有化;私有化计划 production expenses 生产开支;生产费用 privatization price 私有化收购价 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 pro rata 按比例 productive capacity 生产能力 probate 遗嘱认证 productivity 生产力;生产率 Probate Registry 遗产承办处 professional accountant 专业会计师 proceeds 收入;收益;得益 professional charges 专业收费 proceeds from borrowings 举债所得款项 Professional Course for Equity Options Practitioners proceeds of bills 股票期权从业员专业课程 库券收益 professional indemnity insurance proceeds of forfeit 专业弥偿保险 出售没收物品所得收入 professional reinsurer proceeds of sale 专业再保险人 售卖得益;销售收入 professional valuation pro-competition 专家估值 鼓励竞争 profit pro-competition policy 利润;盈利;溢利 鼓励竞争的政策 profit and loss account procuration fee 损益帐;损益表 借款代理费 profit and loss appropriation account procuration signature 损益分配帐 代理签名 profit and loss of previous period producer 前期损益 88 中国英语学习网 www.24en.com 利得税报税表 profit and loss of previous year 上年损益 profit-sharing bonus 红利奖金 profit and loss on exchange 汇兑损益 program trading 程式买卖 profit and loss on securities 证券损益 Programme Management System 纲领管理制度 profit and loss statement 损益表 programme of deregulation [interest rate] 撤销利率限制计划 profit arising in or derived from Hong Kong 于香港产生或得自香港的利润 Programme of Economic Surveys 经济统计调查计划 profit forecast 利润预测;盈利预测 progressive rate 累进税率 profit margin 利润率;利润幅度 progressive tax band 累进税阶 profit maximization 获取最大利润;最高利润点 project cost 工程项目费用 profit record 盈利记录 project estimates 计划预算;工程项目预算;工程计划预算 profit sharing 盈利摊分 project financing 项目融资 profit taking 获利回吐;见利抛售 project-by-project approach 逐项计划处理方法 profitability 盈利能力 projected income 预计收入 profiteer 投机商人;奸商 projected revenue 预计收入 profiteering 牟取暴利;投机倒把 projection 推算;预测;预计 profit--loss sharing ratio 盈亏分配比率 project-linked borrowing 与指定计划有关的借款 profits tax 利得税 promise to pay 付款承诺 profits tax assessment 利得税评税 promissory note [P/N] 承付票;本票;期票 profits tax return 89 中国英语学习网 www.24en.com prompt collection of money 迅速收款 property passing on a death 死者去世时转移的财产 prompt date 交割日 property portfolio 房地产投资组合 proof of debt 债权证明;债权证明表 property situated outside Hong Kong 在香港以外地方的财产 proof of title 业权证明 property tax 物业税 proper account 妥善帐目 property tax assessment 物业税评税 proper books of account 妥善帐簿 Property Tax Demand Note 物业税缴税通知书 proper disbursement 正当垫付费用 property tax return 物业税报税表 properties sectorial index 地产分类指数 property taxpayer 缴纳物业税的人士 properties sub-index 地产分类指数 property-linked benefit 与财产相连的利益 property 财产;物业;产权 proportional treaty 比例协约 property assessable to tax 应课税的物业 proportional treaty reinsurance 比例协约再保险 property derived from the deceased 得自死者的财产 proportionate reduction of property tax 按比例减征物业税 property gains tax 物业增值税 Proposal for Alteration of Valuation List 修改估价册建议书 property investment arrangement 财产投资安排 proposal form 投保表格 property lending 物业贷款 proposed estimates 建议预算 property liable to estate duty 须缴纳遗产税的财产 proprietary insurance corporation 营利保险法团 property market 物业市场;地产市场 proprietor 东主 property market rental index 物业市场租金指数 proprietorship 90 中国英语学习网 www.24en.com 独资企业;东主所有权 provisional agreement for sale and purchase 临时买卖协议 prospective buyer 有意购买者;准买家 Provisional Certificate of Receipt of Estate Duty 遗产税收讫临时证明书 prospective liabilities 预期负债 provisional damages 临时损害赔偿 prospective planholder 有意参与投资计划的人士 provisional estimate 临时估计数字 prospectus 招股章程;发行章程 provisional estimate of gross domestic product 本地生产总值临时估计数字 Protection of Wages on Insolvency Fund 破产欠薪保障基金 provisional letter of allotment 暂定配股通知书 Protection of Wages on Insolvency Fund Board 破产欠薪保障基金委员会 provisional limit 暂定限额 protective trust 保护信托 provisional liquidator 临时清盘人;暂委清盘人 protest of bills 汇票的拒付证明 provisional profits tax 暂缴利得税 provable debt 可证债项;可证债权 provisional property tax 暂缴物业税 provident benefit 公积金福利 provisional salaries tax 暂缴薪俸税 provident fund 公积金 provisional tax 暂缴税 provident fund scheme 公积金计划 provisional tax instalment system 暂缴税分期缴付制度 provision 拨款;预留款项;备付款项;准备金 Provisional Urban Council rates 临时市政局差饷 provision for diminution in value 减值准备 provisionally acceptable levels [PALs] 暂定上限 provision for taxation 备付税项 provisionally acceptable levels of expenditure 暂定预算开支上限 provision on account 临时拨款额 provisioning policy 坏帐准备政策 provisional administrator 临时管理人 proxy 代表;委托书 91 中国英语学习网 www.24en.com 公帑;公共基金 prudential supervision system 审慎监管制度 public interest 公众利益 public account 政府帐目 public investment expenditure 公共投资开支 public accountant [PA] 注册核数师 public limited company 公共有限公司;公众有限公司;上市有限公司 Public Accounts Committee of the Legislative Council 立法会政府帐目委员会 public listed company 公众上市公司 public auction 公开拍卖 public money 公帑 public body 公共机构 public offer 公开发售 public company 公众公司 public officer 公职人员 public consumption expenditure 公众消费开支 public policy 政府政策;公共政策 public corporation 上市公司;公营公司 public revenue 政府收入;公共收入 public debt 政府债务;公债 Public Search Division [Companies Registry] 公众查册部〔公司注册处〕 public debt repayment 偿还政府债务 Public Search Hall [Companies Registry] 公众查册大堂〔公司注册处〕 public deposit 政府存款 public sector 公营部门 public examination 公开研讯 public sector entity in Hong Kong 香港公营单位 public expenditure 公共开支 public sector expenditure 公营部门开支 public finance 公共财政 public sector expenditure on buildings and constructions public float 公营部门的建造开支 公众持股量 public sector expenditure on consolidated account public float requirement 综合帐目内的公营部门开支 公众持股量规则 public subscription public fund 公开发售;公开认购 92 中国英语学习网 www.24en.com purchase tax public tender 购物税 公开招标 purchaser public trustee 承购人;购买人;买家 公共受托人 purchasing and inventory control public utility 购货与存货管制 公用事业;公用事业设施 purchasing pattern public utility company 购买模式;采购模式 公用事业公司 purchasing power public utility tariff 购买力 公用事业的收费 purchasing power parity public utility-type undertaking 购买力平价 公用事业式企业 pure reinsurer 纯再保险人 Public Works Management System 工务工程管理系统 put option 认沽期权;看跌期权 public works non-recurrent expenditure 公共工程非经常开支 put warrant public works recurrent expenditure 认沽认股权证 公共工程经常开支 pyramid selling Public Works Subcommittee [PWSC] [Finance Committee 层压式推销法 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 Q: 公布价格 qualification share punitive tax 资格股 惩罚性税项 qualified acceptance purchase and sale statement 有规限承兑 日结单对帐表;买卖报告 qualified endorsement purchase consideration 有条件背书;附条件背书;无追索权背书 买入价格;购买代价 qualified valuer purchase money 合资格估价员 买款 qualifying and special debt securities purchase price 合资格及特别债务证券 买价 qualifying credit rating 93 中国英语学习网 www.24en.com 合资格信贷评级 "rat account" practice qualifying debt securities “老鼠仓”买卖 合资格债务证券 "rat trading" quarterly average “老鼠仓”买卖;“老鼠仓”活动 每季平均数 rate Quarterly Bulletin [Hong Kong Monetary Authority] 率;利率;汇率;价格 《金融管理局季报》〔香港金融管理局〕 rate of change Quarterly Business Survey 变动率 按季业务统计 rate of charge Quarterly Estimates of Gross Domestic Product 课税率;收费率 《本地生产总值按季估计》 rate of contribution quarterly index 供款率 每季指数 rate of depreciation quasi-government corporation 折旧率 半官方机构 rate of discount quick disbursing programme 贴现率;折扣率;扣减率 快速支付计划 quotation rate of estate duty 报价;报价单 遗产税率 quotation board 报价板 rate of ex gratia compensation quotation spread 特惠补偿率 报价差额 quoted company rate of exchange 上市公司 汇率 quoted share 上市股票;挂牌股票 rate of increase quoted subsidiary 上涨率;增幅 上市附属公司 R: rate of interest 利率 raider [takeover] 狙击手〔收购〕 rate of rediscount 再贴现率 raising of loans 筹集借款 rate of return 回报率;收益率;报酬率 rally 止跌回升;反弹 rate of tax 税率 ranking liabilities 认可负债 rate per annum 年率 rapid collapse 急泻 rate per cent per annum 94 中国英语学习网 www.24en.com 年息百分率 rating system 差饷系统 rate per diem 日率 rating valuation list 差饷估价册 rate per mensem 月率 ratio of advances and loans to deposits 垫款与贷款对存款的比率 rate quotation system 汇率报价制度 reactivation of quoted shell company 上市空壳公司恢复业务 rateable value 应课差饷租值 readjustment 重新调整 rateable value above the cut-off point 应课差饷租值在限额以上 ready market price 现有市场价格 rateable value rent 差饷估值租金 real account 真实帐户;实帐户 ratepayer 差饷缴纳人 real estate 不动产;房地产 rates 差饷 real gross domestic product 实质本地生产总值 rates payable 须缴差饷 real growth 实质增长 rates percentage charge 差饷征收率 real income 实际收入 rates receipt 差饷收据 real increase 实际增长 rates relief 差饷宽减 real property 不动产;房地产 Rates Relief Scheme 差饷宽减计划 real value 实际价值 Rating Advisor 差饷估价顾问 real wage 实际工资 rating agency 评级机构 realizable 可变现 Rating and Valuation Department 差饷物业估价署 realizable property 可变现财产 rating assessment 差饷估价 realizable savings 可变现的节省额 95 中国英语学习网 www.24en.com 价格回升 realizable value 可变现价值 rebound strongly 大力反弹 realization 变现;变产 rebuilding allowance 重建免税额 realization of gains 利益变现 receipt 收入;收据 realization of property 变卖财产;变卖产业 receipt for duty and interest 税款及利息收据 realization statement 变产帐目 Receipted Demand Note 经加盖机印证明税款收讫的缴税通知书 realized investment 已实现投资 receipts and payments account 收支帐户 realized profit 已赚得利润;变现利益 receivables 应收款项 realized value 变现价值 receiver 接管人;破产管理人 real-time delivery versus payment receivership 即时货银交收 接管;接管权 Real-Time Gross Settlement System [RTGS System] 即时支付结算系统 receiving bank 受理银行 real-time payment versus payment 即时汇款同时交收 receiving order 接管令 realty 不动产;房地产 reciprocal basis 互惠原则 reasonable expenses 合理费用 reciprocal duty 互惠关税 reassessment 重新评税;重新评定 reciprocity 互惠措施;互惠条件 rebate 回佣;回扣;退款 recision of contract 撤销合约 rebate of interest 利息回扣 recognizance 签保;担保 rebound 回升;反弹 recognized clearing house 认可结算所 rebound in prices 96 中国英语学习网 www.24en.com recognized dealer of Exchange Fund bills 外汇基金票据认可交易商 recurrent cost 经常费用;经常成本 recognized stock exchange 认可证券交易所 recurrent expenditure 经常开支 reconciliation 对帐 recurrent revenue 经常收入 reconciliation process 帐目核对过程 recurrent subvention 经常资助金 reconciliation statement 对帐表;调整表 recurrent subvention subhead 经常资助金分目 reconstruction of a company 重整公司 recursive economic model 递回经济模式 reconstruction of capital 资本重组 recycling [funds] 资金回流;资金再循环 reconstruction tax 重建税 red chip 红筹股 record date 注册日期;登记日期;记录日期 redeemable bond 可赎回债券 recourse 追索权;追索补偿 redeemable charge 可赎回的押记 recover 追讨;复原 redeemable loan capital 可赎回借贷资本 recoverable 可收回;可追收 redeemable preference share 可赎回优先股 recoverable advance 可追收的垫款;可收回的垫款 redeemable preferred share 可赎回有优先权的股份 recoverable rent 可追收的租金 redeemable securities 可赎回证券 recovery 回稳;复苏;追偿 redeemable share 可赎回股份 recovery action 追税行动;追索行动 redeemable stock 可赎回股票 recovery of estate duty 追讨遗产税 redemption 赎回 recurrent account 经常帐 redemption charges 97 中国英语学习网 www.24en.com 赎回费用 re-establishment period 筹备复业期 redemption date 赎回日期 re-export 转口 redemption fee 赎回费用 reference date [rating valuation] 估价根据日期〔评估差饷〕 redemption fund 赎回基金 refinancing 重新筹集资金 redemption money 赎回金额;赎回款项 refinancing package 再行贷款计划;重新集资计划 redemption of Tax Reserve Certificate 赎回储税券 reflationary policy 复苏政策;刺激景气政策 redemption of unit 赎回单位 refund 退款;退还税款 redemption on maturity 到期赎回 Refund Notice 退还税款通知书 redemption price 赎回价格 refund of brokerage 退还经纪佣金 rediscounted bill 再贴现票据 refund of rates 退还差饷 redomiciling 迁册 refunding of estate duty 退还遗产税 redomiciling scheme 迁册计划 Refurbishment Allowance for Hotels 酒店翻新免税额 reduced share 拆细股份 register 登记册;记录册 reducing balance 递减余额 register of assignment of book debt 帐面债项转让登记册 reducing value 递减价值 register of businesses 商业登记册 reduction 减少;削减 register of certificates to bearer 不记名证明书登记册 reduction of full amount of duty 减低整笔税款 register of charges 押记登记册 redundancy payment 裁员支出;裁员赔偿 register of corporations 法团登记册 98 中国英语学习网 www.24en.com 公司注册处处长 register of debenture holders 债权证持有人登记册 Registrar of Money Lenders 放债人注册处处长 Register of Disqualification Orders 取消资格令登记册 registration 登记;注册 register of holders of registered units 已登记单位的持有人登记册 Registration Division [Companies Registry] 公司文件注册部〔公司注册处〕 register of interests in shares 股份权益登记册 registration fee 登记费;注册费;过户费 register of professional accountants 专业会计师注册记录册 registration number 注册编号 register of shareholders 股东名册 registration of contract 合约登记 registered certificate 登记证明书 Registry Manager [Companies Registry] 注册处经理〔公司注册处〕 registered charge 已登记押记 regressive tax 累退税 registered company 注册公司 regular audit 定期审计;定期核数 registered contract 已登记合约 regular premium 定期保费 registered dealer 注册交易商;注册证券交易商 regular premium policy 定期缴付保费的保单 registered deposit-taking company 注册接受存款公司 regularity auditing 合规性审计 registered office 注册办事处 regulate 调节;规管;规限 registered owner 登记拥有人 Regulation Division [Stock Exchange of Hong Kong Limited] registered person 监察科〔香港联合交易所有限公司〕 注册人 regulation of markets registered securities 市场调节;市场监察 注册证券 regulator registered stock 监管机构 登记公债 Regulatory Affairs Group [Stock Exchange of Hong Registrar of Companies Kong Limited] 99 中国英语学习网 www.24en.com 监察事务处〔香港联合交易所有限公司〕 related corporation 有联系公司 regulatory body 监察机构;监管当局 relative 相对数字 regulatory committee 监管委员会 relative size 相对比率 regulatory demand 调节需求 relative size of the public sector in gross domestic product regulatory system 公营部门开支在本地生产总值中所占比率 规管制度;监察制度;监管制度 relative size of the public sector in total rehabilitation loan expenditure 复兴借款 公营部门开支在总体开支中所占比率 Rehabilitation Loan Sinking Fund relief 复兴借款偿还基金 宽免;宽减 reimbursement relief from double taxation 偿款;发还款项;偿付;付还 双重课税宽免 reimbursement other than appropriation-in-aid reminder 不包括补助拨款的偿款 催缴单 reinsurance remission 再保险;分保 减免 reinsurance business remission of estate duty 再保险业务 减免遗产税 reinsurance premium remittance 再保险保费 汇款 reinsurance premium ceded Remittance Advice 分出再保险保费 领款通知书 reinsurance premium payable remittance charge memo 须付保的再保险保费 汇费通知单 reinsurance treaty remittance fee paid 再保险协约 汇费支出 reinsurer remittance fee received 再保险人 汇费收入 reinvestment remittance overseas 再投资 海外汇款 rejection of proof re-mortgage 拒绝债权证明 再按揭;再抵押 100 中国英语学习网 www.24en.com remuneration 酬金;薪酬;报酬 repayment 偿还;归还款项;退还税款 remunerative rate 有利比率 repayment capability 偿债能力 renewal of a loan 借款重贷 repayment of principal 偿还本金;还本 renewal of contract of insurance 续保 repeated borrower 重复借贷者;重复借款人 renewal of registration 登记续期;注册续期 rephasing of expenditure 重新订定分期拨付开支的时间 renewal policy 续保保单 replacement cost 重置成本;更新成本;迁建费用 Renminbi Yuan [CNY] 人民币元 replacement reserve 重置储备金;更新储备金 rent 租金 replenishment of funds 补充资金 rent charge 租费 repo security 回购抵押品 rent record 租金记录 Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities rental income Industry 租金收入 《香港证券业的运作及监察??证券业检讨委员会报告 书》 rental index 租金指数 Report on the Financial Market Review 《金融市场检讨报告》 rental return 租金收益 reporting accountant 申报会计师 rent-free 免租 reporting mechanism 申报机制 renunciation 放弃书 reporting system 汇报系统 reorganization of capital 资本重组 representative capacity 代表身分 reorganization of share capital 股本重组 representative of a commodity dealer 商品交易商代表 repaid bill 已偿付库券 representative office 101 中国英语学习网 www.24en.com 代表办事处 reserve assets Republic National Bank of New York 储备资产 美国利宝银行 reserve balance as a percentage of government repurchase expenditure 购回 储备结余在政府开支中所占的百分率 repurchase agreement [repo] reserve capital 回购协议 后备资本 repurchase transaction reserve for bad debts 购回交易 坏帐储备 reputed owner reserve for contingencies 据称拥有人 意外损失储备 required liquid capital reserve for exchange loss 规定速动资金;规定流动资金 汇兑损失储备 requisite book reserve fund 必需的簿册 储备金;储备基金 requisite voucher reserve price 必需的凭单 保留价格;最低价格 requisition reserve ratio requirement 申请书;申报表;请购单 储备比率规定 Requisition for Revenue Stamps reserved supplementary grant 购买印花申请书 备用追加补助金 re-registration Reserves Management Department [Hong Kong Monetary 重新登记;重新注册 Authority] 储备管理部〔香港金融管理局〕 reschedule of payment 重新安排付款期限 resettlement grant 转业补助金;迁置补助金 rescue fund 储备金 resident director 本地董事 Research and Planning Division [Stock Exchange of Hong Kong Limited] residential mortgage 资料研究及策划科〔香港联合交易所有限公司〕 住宅按揭 resell residual acceptor of foreign exchange 反售;转售 外汇的最后承兑人 reserve residual deficit 储备;准备金 剩余赤字 reserve account residual method 储备帐 余值法 102 中国英语学习网 www.24en.com residual method of valuation restricted banking licence 余值估计法 有限制银行牌照 residual payment restricted licence bank 余款;剩余付款 有限制牌照银行 residual supplier of foreign exchange restricted tender 外汇的最后供应者 局限性投标;“围内”投标 residual value restriction notice 剩余价值;残余价值 限制通知书 residuary estate restrictive endorsement 剩余遗产 限制背书 residue results announcement 剩余额;剩余财产 业绩公布 residue of expenditure retail banking 开支剩余额 零售银行业务 resistance line retail business 阻力线 零售业务 Resource Allocation Exercise [RAE] retail client 资源分配工作 “散户”;“散客” Resource Allocation Exercise for recurrent retail dealer expenditure 零售商 经常开支资源分配工作 retail deposit resource bid 零售存款 资源申请 retail deposit interest rate resource bureau 零售存款利率 资源局 retail interest rate Resources Management Unit [RMU] [Economic Services 零售利率 Bureau] 资源管理组〔经济局〕 retail investor “散户”投资者;个人投资者 responsible director 责任董事 retail market 零售市场 restatement of account 重整帐目 retail participation “散户”入市 restocking 补充存货 retail price 零售价格 restricted auction 限制条件拍卖 retail price index 103 中国英语学习网 www.24en.com 零售价格指数 Return on Loans, Advances and Provisions retained business 贷款、垫款及备付金申报表 保留业务 revaluation retained earnings 重估价值;升值 留存收益 revaluation of rateable values retained import 重估应课差饷租值 留用进口货物 revaluation year retained profit 重估应课差饷租值年度 留存盈利 revenue retention 收入;收益;税收 保留额;自留额 revenue account retention money 收入帐 保留金;保留款项 revenue base retention ratio 收入基数;收入基础 自留额比率 revenue collection retirement scheme management category X business 征税;收取税款 退休计划管理第,类业务 revenue department Retirement Schemes and Insurance and Bureau 税收部门;管理政府收入的部门 Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕 revenue estimates 收入预算 retiring partner 退出的合伙人 revenue from properties and investments 来自物业及投资的收入 retiring trustee 退职受托人 revenue measure 征税措施;收入措施 retrocession 转分保 revenue outturn 收入结算 retrocession premium 转分保保费 revenue paper 税收文件 retrocessionaire 转分保人 revenue policy 征税政策;收入政策 return 收益;回报率;报表;报税表 revenue proposal 征税建议;税收建议;收入建议 Return of Computerized Payroll Emoluments 电脑计算薪俸表格 revenue shortfall 收入不足 return on assets 资产回报率 revenue stamp 104 中国英语学习网 www.24en.com 税收印花 reward revenue-earning department 酬金 赚取收入的部门 right of control revenue-generating department 控制权 带来收入的部门 right of conversion into stock reversionary estate 兑换证券的权利 复归产业权 right of pre-emption reversionary interest 优先购买权 复归权益 right of retainer Review of Companies Ordinance Consultancy Report 遗产保留权;财产保留权 《检讨香港公司条例顾问研究报告》 right of retention 保留权 revised assessment 修订评税 right to receive income from property revised estimates 从财产收取入息的权利 修订预算 right to rescind revised estimates of expenditure 撤销的权利 修订开支预算 rights issue 供股〔上市方式〕;认股权发行;配售新股 revised estimates of revenue 修订收入预算 rights issue prospectus 供股章程 revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计 ring 交易圈 revive 回升;复苏 ring out 平仓;经纪之间期货交易相互结算 revocable letter of credit 可撤销信用证 rising price 价格上涨 revocation 撤销 risk 风险 revocation of licence 撤销牌照 risk adjustment 风险调整 revolving fund 周转基金;循环基金 risk assets 风险资产 revolving letter of credit 循环信用证 risk assets ratio 风险资产比率 revote 再拨款 risk exposure 105 中国英语学习网 www.24en.com 风险承担 rolling settlement 滚动交收 risk management 风险管理 round lot 交易单位;整数成批股票;“一手” Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》 round off 以整数计;四舍五入 risk management system 风险管理系统;风险管理制度 round to nil 化为零计 risk of breakage 破损险 round turn 完整交易;轧平交易 risk of non-delivery 遗失险 round up 清盘 risk of rust 损险 rounded-up sub-total 化成整数的小计 risk of shortage 短量险 round-trip contract 平仓合约 risk of sweat damage 潮腐险 Royal Bank of Canada 加拿大皇家银行 risk premium 风险溢价 Royal Bank of Scotland plc 苏格兰皇家银行 risk weight 风险加权数 royalty 专营权费;专利权费;特许权使用费 risk weighted exposure 加权风险值 rule of equity 衡平法;衡平法规则 "risk-based" approach “以风险为依据”的方法 Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited risk-capping 《香港中央结算有限公司规则及运作程序》 限制风险 Rules Governing the Listing of Securities [Listing roll forward Rules] [Stock Exchange of Hong Kong Limited] 向前推展;向前滚进 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公 司〕 roll over 转仓;滚计;滚转;续期 Rules of the Exchange [Stock Exchange of Hong Kong Limited] rolling forex 《交易所规则》〔香港联合交易所有限公司〕 日转期汇 Rules on Interest Rates and Deposit Charges rolling plan 《利率及存款收费规则》 滚动式计划;逐年延展计划 run on a bank 106 中国英语学习网 www.24en.com 银行挤兑;银行挤提 S: runner safe custody business “驳脚保管业务 ”经纪;传递员 running expenses safe custody fee 管理费用;经常费用 保管费 running-down of business safe deposit box rental received 缩减业务 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 107 中国英语学习网 www.24en.com salary adjustment 薪金调整 samurai bond 武士债券;外国日元债券 salary earner 受薪人士 sanction 认许;制裁 salary rate index 薪金率指数 Sanwa Bank, Limited 三和银行 salary statement 薪俸结算书 Sanwa International Finance Limited 三和国际财务有限公司 sale and purchase agreement 买卖协议 satisfaction 清偿 sale by auction 拍卖 savings 储蓄;节省款项;节省开支额 sale by private treaty 以私人协约形式售卖 savings account 储蓄帐户 sale by public auction 公开拍卖 savings deposit 储蓄存款 sale by tender 招标出售 savings rate 储蓄率;储蓄存款利率 sale of assets 售卖资产 scale of brokerages 经纪佣金收费表 sale proceeds 售卖得益;销售收入 scale of fees 收费率;收费表 sales account 销货帐 schedule 清单;一览表;细目单;附表 sales commission 销售佣金 schedule of charges 费用表 sales counter 销售柜台 schedule of dealing 交易清单 sales price index 销售价格指数 schedule of property 财产清单 sales tax 销售税 schedule of proportion 比例表 sampling frame 抽样范围 Schedule of Rates 标准收费表 sampling theory 抽样理论 scheme of arrangement 108 中国英语学习网 www.24en.com 债务偿还安排 second calculation 第二计算法 Scheme of Control 管制计划 second line stock 二线股票 Scheme of Control Agreement [SCA] 《管制计划协议》 second mortgage 第二按揭;第二抵押权 Schengen Agreement 《神根协议》 second participant 第二参与者 Schroders Asia Limited 宝源亚洲有限公司 Second Quarter Economic Report 19XX 《一九,,年第二季经济报告》 scrip 临时股票 secondary insider 次要的内幕人士 scrip dividend 以股代息 secondary listing 第二上市 scrip dividend scheme 以股代息计划 secondary market 二级市场;次级市场;第二市场 scrip issue 红股发行 secondary mortgage market 第二按揭市场 scripless dealing of shares 无单股份交易 secondary production 第二级生产;第二产业 SEANZA forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织 Secretary for Economic Services 经济局局长 search fee 查册费 Secretary for Financial Services 财经事务局局长 seasonal adjustment 季节性调整 Secretary for the Treasury 库务局局长 seasonal deficit 季节性赤字 sectional group 个别利益集团 seasonal fluctuation 季节性波动 sector 界别;行业;机构 seasoned securities 优质证券;价格稳定的证券 sectorial index 分类指数 second and third liner 二三线股 secular trend 长期趋势 second board 第二板市场 secure 担保;抵押 109 中国英语学习网 www.24en.com and Futures Commission] secured bond 证券赔偿基金委员会〔证券及期货事务监察委员会〕 有担保债券 securities dealer secured creditor 证券交易商 有抵押债权人 Securities Dealers' Deposit Fund secured loan 证券交易商按金基金 担保贷款;有抵押贷款 Securities Exchange of Thailand securing debenture 泰国证券交易所 担保债权证 securities for money securities 贷款抵押物 证券 Securities Foundation Securities Advisory Council 证券业培训基金 证券事务谘询委员会 Securities Institute of Australia securities analyst 澳大利亚证券学会 证券分析员 securities introducing broker Securities and Exchange Commission [SEC] [Taiwan, 证券介绍经纪 United States] 证券管理委员会〔证管会〕〔台湾〕;证券交易委员会〔美securities investment adviser 国〕 证券投资顾问 Securities and Futures Appeals Panel [Securities and Securities Journal, The Futures Commission] 《证券月刊》 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 Law 《证券法》 Securities and Futures Commission [SFC] 证券及期货事务监察委员会〔证监会〕 securities lending 证券借贷 Securities and Investment Board [SIB] [United Kingdom] securities market 证券及投资管理局〔英国〕 证券市场 securities borrowing Securities Officer 证券借用 证券主任 securities business securities payable to bearer 证券买卖业务 须付款予持有人的证券 Securities Commission [presently known as securities register system Securities and Futures Commission] 证券登记系统 证券事务监察委员会〔现称证券及期货事务监察委员会〕 Securities Review Committee Securities Compensation Fund 证券业检讨委员会 证券赔偿基金 Securities Review Committee Report Securities Compensation Fund Committee [Securities 《证券业检讨委员会报告书》 110 中国英语学习网 www.24en.com 选择性免税额 Securities Section [Financial Services Bureau] 证券组〔财经事务局〕 selective marketing basis 选择性销售方式 securities underwriter 证券包销商 selective tender 选择性投标;选择性招标 securitization of debt 债务证券化 self-assessment 自我评税 security 抵押品;保证金;保证 self-clearing member [Stock Exchange of Hong Kong Limited] security account 自行结算会员〔香港联合交易所有限公司〕 保付户口 self-correcting mechanism security by bond 自动调节机制 担保契据形式的保证 self-financing security features [bank notes] 财政自给;自筹资金 防伪特色〔银行纸币〕 self-liquidating project security for note issue 自动还本工程 发行纸币的保证物 self-regulation security instrument 自律;自行规管;自行监管 保证文书 sell security interest 卖出 担保权益 sell off security to the payment of money 抛售;沽盘 付款保证 sell order seed capital 卖盘 种子资本 sell short segregated account 卖空;沽空;抛空 独立帐户;独立户口 seller's price segregated trust account 卖价;卖方价格 独立信托帐户 selling dealer SEHK Options Clearing House Limited [SEOCH] 卖方交易商 联交所期权结算所有限公司 selling hedge SEHK traded option 沽空对冲 在联交所买卖的期权 selling pressure seizure 沽售压力 检取;扣押 selling price selective allowance 售价 111 中国英语学习网 www.24en.com 比对转帐报告 senior securities 优先证券 set-off of the property tax 豁免物业税 SEOULBANK 汉城信托银行 settled property 预先分配的财产 separate assessment 夫妇分别评税 settlement 交收;结算;交割;清偿;授产安排 separate client account 独立客户帐目 settlement backlog 积压交收 separate debt 独有的债项;各别的债项 settlement bank 结算银行 separate estate 各别产业 settlement cap 交收限价 separate estates account 各别产业的帐目 settlement date 交收日期 separate instrument 独立文书 settlement of debts 清偿债务;偿还债务 separate listing 独立上市 settlement of physical shares 股份实物交收 separate property 各别的财产 settlement period 交收期限;结算期 separate share trading account 独立股票交易帐户 settlement price 结算价格;平仓价格 separate taxation for married couples 夫妇分开评税 settlement risk 结算风险;交收风险 sequestration 暂押;扣押 settlement system 交收制度;结算系统 serial bond 分期还本债券 settlor 财产授予人 series of transactions 连串交易 seven-year Exchange Fund note 七年期外汇基金债券 service-led economy 以服务业为主导的经济 Sewage Services Trading Fund 污水处理服务营运基金 set-off 抵销;对销 Shacom Finance Limited 上商财务有限公司 set-off and transfer report 112 中国英语学习网 www.24en.com shadow director 股票期权;认股权;股份认购权 影子董事;幕后董事 share pending listing Shanghai Commercial Bank Ltd. 等候上市股份 上海商业银行 share premium account Shanghai Securities Central Clearing and 股份溢价帐户 Registration Corporation 上海证券中央登记结算公司 share price 股票价格 Shanghai Stock Exchange 上海证券交易所 share registrar 股票过户登记处;过户处;股份登记员 share 股份;股票;份额 share repurchase 股份购回;股份回购 share beneficially owned 实益股份;实益拥有股份 share rights 股权 share capital 股本 share split 股份拆细;拆股 share certificate 股票 share transfer 股票过户 share dealing share warrant 股票交易;股票买卖 认股权证 share in issue share warrant to bearer 已发行股份;已发行股票 不记名认股权证 share investment 股份投资 shareholder 股东 share margin lending “按仓”贷款 shareholders' fund 股东资金 share market 股票市场 shareholding 持有股份 share of a business 生意股份 sharp increase 急剧上升;暴升;飞涨 share of mutual fund 互惠基金股份 shell company 空壳公司 share of profit 利润份额 shell reactivation “借壳”上市;“买壳”上市;空壳公司重新活动 share on local register 当地登记册所载的股份 Shenzhen Foreign Exchange Trading Centre 深圳外汇交易中心 share option 113 中国英语学习网 www.24en.com Shenzhen Securities Registration Company Limited 深圳证券登记公司 short-term deposit 短期存款 Shenzhen Stock Exchange 深圳证券交易所 short-term indicator of economic condition 短期经济指标 Shinhan Finance Limited 新韩金融有限公司 short-term interest rate 短期利率 Shizuoka Bank, Ltd. 静冈银行 short-term paper 短期票据 short 空头;空仓;淡仓;卖空;超卖 short-term rating 短期评级 short call 认购期权淡仓 shroff account number 收款帐号 short covering 补仓;补空仓;空头补进 Siam Commercial Bank Public Company Limited 汇商银行 short futures contract 淡仓期货合约 significant shareholder 持有大量股票的股东;重要股东 short notice 短期通知书 silent partner 只拥有股权而不参与业务的合伙人;隐名合伙人 short notice and time deposit 短期通知及定期存款 silver 银 short of liquidity 资金紧绌 silver currency 银制流通货币 short position 空仓;淡仓;空头;短盘 silver standard 银本位;银本位制 short sell securities 卖空证券 Simple Guide to Bankruptcy, A 《破产案简介》 short selling 卖空;沽空;抛空 Simple Guide to Compulsory Winding-up of Companies, A short selling system 《强制公司清盘案简介》 证券沽空制度 simple interest short-dated securities 单利;以单息计算的利息 短期证券 simple portfolio shortfall 简单的投资组合 差额;不足之数 simultaneous econometric model shortfall in expenditure 联立计量经济模式 实际开支低于原来预算 114 中国英语学习网 www.24en.com simultaneous equation model 联立方程模式 size of issue 发行量 Sin Hua Bank Limited 新华银行 size of the economy 经济规模 Sin Hua Finance Company Limited 新华财务有限公司 slacken 放缓;呆滞 Singapore Dollar [SGD] 新加坡元 slow down 减慢;放缓;退减 Singapore International Monetary Exchange 新加坡国际金融交易所 slow trading 交投呆滞 Singapore Stock Exchange 新加坡证券交易所 sluggish 市势疲弱;市况呆滞 Singapore Strait Times Index 《新加坡海峡时报》指数 sluggish turnover 交投呆滞 single assessment 单一评税 slump 急跌;下挫 single entry system 单式簿记制度 small and medium enterprise [SME] 中小型企业 single equation model 单方程模式 Small and Medium Enterprises Committee 中小型企业委员会 single fund 单一基金 small bankruptcy 小额破产案 single market, the [Europe] 单一市场〔欧洲〕 small business 小型企业 single parent allowance 单亲免税额 Small Claims Tribunal 小额钱债审裁处 single premium 整付保费 Small Claims Tribunal Suitors Fund Account 小额钱债审裁处诉讼人储存金帐户 single premium policy 整付保费保单 small depositor 小额存户 single tender 单一投标 small economy 小规模经济体系 sinking fund 偿债基金 small estate 小额遗产 size criterion [banking] 资产限额准则〔银行业〕 smart card 115 中国英语学习网 www.24en.com 智能卡;聪明卡 sole trustee snake 单一受托人 蛇形浮动;蛇形浮动汇率制 soliciting business soaring market 招揽生意 旺市;好市;暴涨的市况 solid growth Social Security Assistance Index of Prices 稳健增长 社会保障援助价格指数 solvency social welfare expenditure 偿债能力;偿付能力 社会福利开支 Solvency Fund Societe de Compensation des Marches Conditionels 无偿付能力赔偿基金 巴黎期权市场结算所 source of additional revenue Societe Generale 额外收入来源 法国兴业银行 source of fund Societe Generale Asia Limited 资金来源 法国兴业亚洲有限公司 South Sea Bubble Society of Actuaries of the United States of America “南海泡影”;南海泡沫事件 美国精算师公会 South-East Asian Central Banks [SEACEN] Society of Chinese Accountants and Auditors 东南亚中央银行组织 华人会计师公会 sovereign risk Society of Worldwide Interbank Financial 政治风险;主权风险 Telecommunication [SWIFT] 环球银行财务电讯协会 soyabean futures 大豆期货;期豆 socio- economic infrastructure 社会经济基础建设 SPC Credit Limited 美国太平洋信贷有限公司 soft currency 软货币;弱势货币 special cash bonus 特别现金红利 soft dollar practice 收取非金钱利益的做法 Special Coin Suspense Account 特别硬币暂记帐 soft market 市况疲软 special crossed cheque 特别划线支票 sole executor 唯一的遗嘱执行人 special crossing 特别划线 sole proprietor 独资经营者 special debt securities 特别债务证券 sole proprietorship 独资经营 special drawing right [SDR] 116 中国英语学习网 www.24en.com 特别提款权 specific duty 从量税 special economic zone 经济特区 specific duty rate 从量税率 special endorsement 记名背书 specific relief 特定宽免 special expenditure 特别开支 specific sum 指明款项 special fund 特别基金 specified rate rules 指定利率规则 special grant 特别补助金 specified tax 指明税项 special levy 特别征费〔证券〕;特别附加费 speculation 投机 Special Levy Fund 特别征费基金 speculative activity 投机活动 special manager 特别经理人 speculative attack 投机冲击 special payment 特别付款 speculative position 投机盘 special proxy 特别委托书 speculative pressure 投机压力 special rates grant 特别差饷补助金 spending guideline 开支指引;开支预算的指引 special surplus 特别盈余 spending pattern 开支模式;消费模式 Special Suspense Account 特别暂记帐 spending power 消费力 special trust 特别信托 split 拆细;拆股 special warrant 特别拨款令;特别支款授权书 split share 已拆细股份;已分割股份 specific charge 特定押记 split trust 分类信托 specific deduction 特定扣税项目 spoiled stamp 损坏的印花 117 中国英语学习网 www.24en.com 跨期保证金;跨期按金 spot 即期;现货 spread option 复式期权;取差期权 spot assets 现金资产;现金存款 spread table 价位表 spot contract 现货合约 spread trading 跨期买卖;跨价买卖 spot exchange rate 即期汇率;现货兑换率 spreading 跨期买卖;跨价买卖 spot foreign currency assets 即期外币资产 square position 平仓;轧平差额 spot foreign currency liabilities 即期外币负债 squeeze “迫仓”;“夹仓”;紧缩 spot index 现货指数 stabilization fund 稳定金 spot market 现货市场 staff on-cost 职员附加费用;员工间接费用 spot month 现货月份 staff-related expenses 与职员有关的费用;与员工有关连的开支 spot month trading 现货月份交易 stag 投机认股者;“炒”新股者;新股套利者 spot price 现货价格 stakeholder 保证金保存人 spot rate 即期汇率;现货汇率;现货价 stale cheque 过期支票 spot settlement 即场成交;现场交易 stamp 印花 spot trading 现货交易 stamp duty 印花税;厘印费 spot transaction 现货交易;现汇交易 stamp duty on contract note 成交单据印花税 spread 差价;利率差距;利润幅度;价位 stamp duty on conveyance of land 土地转让印花税 spread back 拨回有关年度评税 stamp duty on conveyance of properties 物业转让印花税 spread margin 118 中国英语学习网 www.24en.com stamp duty on property transactions 物业交易印花税 standby credit 备用信贷 stamp duty on stock transfers 股票交易印花税 standby facility 备用贷款 stamp duty rate 印花税税率 Standing Accounting Instructions 《常务会计指令》 stamp duty relief 印花税宽免 Standing Committee on Company Law Reform 公司法改革常务委员会 Stamp Office [Inland Revenue Department] 印花税署〔税务局〕 standing offer 有效要约 standard amount [taxation] 标准免税额 Standing Order Form for Tax Reserve Certificate 长期委购储税券通知书 Standard and Poor's 500 Index 标准普尔500指数 stand-over order 暂缓缴税令 Standard and Poor's Corporation 标准普尔公司 Star Chamber 高层资源会议 Standard and Poor's Rating 标准普尔评级 Star Chamber Action Group 高层资源会议策动小组 Standard Chartered Bank 渣打银行 Star Chamber review 高层资源会议总结;高层资源会议检讨 standard conversion rate 划一兑换率;划一折合率 start-up cost 开办成本;筹备费用 Standard London (Asia) Limited 英国标旗(亚洲)有限公司 start-up grant 成立初期补助金 standard of accounting and auditing practices 会计及核数执业准则 State Administration of Exchange Control [China] 国家外汇管理局〔中国〕 standard of disclosure 披露标准 State Bank of India 印度国家银行 standard rate 标准税率;标准收费率 statement 结算书;报表;说明书 standard rate zone 标准税率范围 statement in lieu of prospectus 代替招股章程陈述书 standard share 标准定额股;标准股票 statement of account 帐目报表 standard valuation method 标准估价方法 statement of adjustment 119 中国英语学习网 www.24en.com 调整说明书 Statutes of Distribution 《遗产分配法规》 statement of affairs 资产负债状况说明书 statutory business 法定业务 statement of annual account 周年帐目报表 statutory charge 法定收费 statement of assets and liabilities 资产负债表 statutory compensation 法定补偿金 statement of calculation 计算说明 statutory corporation 法定公司 statement of income and expenditure 收支报告;收支结算表 statutory debt 法定债项 statement of loss 亏损表 statutory declaration 法定声明 statement of loss and gain 损益计算表 statutory trust 法定信托 statement of profit and loss 损益计算表 stay buoyant 保持畅旺 statement of receipts and payments by the Government 政府收支总表 steady growth 稳步增长 Statement of Standard Accounting Practice [SSAP] 《会计实务准则》 steep rise 急升 Statements of Insurance Practice 《保险业业务惯例声明》 sterling area 英镑区 state-owned enterprise 国营企业 Sterling Guarantee Agreement 《英镑保证协议》 statistical analysis and modelling 统计分析及编制统计模型 stock 证券;股票;股额;公债;存货 statistical indicator 统计指标 stock adjustment 存货调整 statistical summary 统计摘要;统计概要 stock balance summary 股票往来报告表 Statistical Yearbook 《统计年报》 stock book 存货簿 statute-barred debt 已逾时效的债项 stock borrowing and lending agreement 证券借用及借出协议 120 中国英语学习网 www.24en.com stock broker stock list 股票经纪 存货表;存货单;股市行情表 stock certificate stock market 股票;股票证书 证券市场;股票市场 Stock Clearing Corporation [Philadelphia] stock option 股票结算公司〔费城〕 股票期权 stock control account stock options market 存货总帐;存货控制帐 股票期权市场 stock control report stock portfolio 股票存量报告表 股票投资组合 stock deposit and withdrawal stock sheet 股票存取 存货表 stock exchange stock split 证券交易所 股票拆细;拆股 Stock Exchange Automated Quotation System [SEAQ stock unit System] [United Kingdom] 股份 证券交易所自动报价系统〔英国〕 stock warrant stock exchange company 认股证;认股权证 证券交易所 stock watering Stock Exchange Information Services Limited [SEIS] 股票搀水 香港联合交易所资讯服务有限公司 stockbroker Stock Exchange of Hong Kong Limited [SEHK] [formerly 股票经纪 known as the Unified Exchange] 香港联合交易所有限公司〔联交所〕〔前称联合交易所〕 stockbroking business 股票经纪业务 Stock Exchange of Singapore 新加坡证券交易所 stockholder 证券持有人;股东;股份持有人;股额持有人 stock fund account 存货基金帐 Stockholm Options Market 斯德哥尔摩期权市场 stock futures 股票期货 Stockholm Stock Exchange 斯德哥尔摩证券交易所 stock index futures 股市指数期货 stock-in-trade 存货 stock index futures market 股市指数期货市场 stocks and shares 股额及股份 stock index option 股市指数期权 stop limit order 121 中国英语学习网 www.24en.com 限价盘;停止限价指令 结构比率 stop loss order structural transformation of the economy 止蚀盘;止蚀指令 经济结构转型 stop order structure of assets and liabilities 止蚀盘;止蚀指令 资产负债结构 stop payment struggle between bulls and bears 止付 好淡争持 stop-go policy Student Loan Fund 应变经济政策;经济膨胀和紧缩交替运用的政策 学生贷款基金 storage fee sub-agent 仓费 分销代理商 sub-contract straddle trading 套盘;跨期买卖;跨价买卖 分包合约 straight bond sub-contractor 传统债券;纯粹债券 次承判商;“二判” straight letter of credit sub-fund 直接信用证 成分基金 subhead straight-line depreciation method 直线折旧法 分目;开支分目 subhead of expenditure straight-line fixed repayment 直线固定还款 开支分目 street shareholder sub-index 分类指数 场外股东 Strengthening of Currency Board Arrangements in Hong subject to a trust Kong [Hong Kong Monetary Authority] 受信托规限 《巩固香港的货币发行局制度》〔香港金融管理局〕 subject to tax strike price 须课税 行使价;敲价 subordinated debt strong demand 后偿债项 殷切需求 subordinated deposit strong growth 无优先权存款 强劲增长 subordinated loan Structural Analysis Section [Financial Services 附属贷款 Bureau] 经济结构分析组〔财经事务局〕 subordinated loan stock 后偿债权股额 structural ratio 122 中国英语学习网 www.24en.com sub-purchaser 转购人 substantial savings 巨额储蓄 subscriber 认购人;认购者 substantial shareholder 大股东 subscription 认购;认股;会费 substantial transaction 重大交易 subscription list 认购名单 sub-subsidiary company 再附属公司 subscription price 认购价格 sub-total 小计 subscription rate 认购率 sub-transferee 次承让人 subsequent allowance 以后免税额 sub-transferor 次出让人 subsidiary 附属公司 sub-underwrite 分包销 subsidiary business 副业;附属业务 sub-underwriter 分包销商 subsidiary company 附属公司;子公司 sub-underwriting commission 分包销佣金 subsidiary ledger 明细分类帐;辅助分类帐 sub-underwriting contract 分包销合约 Subsidiary Note Security Fund 辅助纸币保证基金 subvention 资助金 subsidy 津贴;补贴 subvention system 补助制度;资助制度 subsidy code 补贴守则 Subventions and Lotteries Fund Advisory Committee 津贴及奖券基金谘询委员会 subsistence allowance 生活津贴;膳食津贴;膳宿津贴 successful tenderer 中标者 substandard loan 次级贷款 succession 继承 substantial appreciation of prices 价格大幅上扬;价格飙升 successor 继承人 substantial benefit 实质利益 sugar futures 123 中国英语学习网 www.24en.com 期糖 Supervision of Markets Division [Securities and Futures Commission] sum assured 市场监察部〔证券及期货事务监察委员会〕 保额 supervisory authority sum invested 监管当局;监理当局 投资款项 supervisory regime sum payable 监管架构 应付的款项 supervisory system Sumitomo Bank Ltd. 监管制度 株式会社住友银行 supplementary appropriation Sumitomo Trust & Banking Co. Ltd. 追加拨款 住友信托银行 supplementary budget Sumitomo Trust Finance (H.K.) Limited 追加预算 住友信托财务(香港)有限公司 supplementary capital summary liquidation case 附加资本 简易程序清盘案 Supplementary Notes to the Fit and Proper Criteria summary of receipts and payments as trustee (for applicants applying for licences under the 受托人的收支撮要 Leveraged Foreign Exchange Trading Ordinance) 《〈适当人选的准则〉补充附注》(适用于根据《杠杆式外sumptuary taxation 汇买卖条例》申请牌照的申请人) 寓禁于征的税项 supplementary provision sundry creditor 追加拨款;追加备付款项 杂项债权人;其他债权人 supplementary warrant sundry debtor 追加备付款项令 杂项债务人;其他债务人 supplies contract superannuation 物料供应合约 离职金 supply-side economics superannuation allowance 供应学派经济学;供应经济学 离职津贴 Support Services Division [Hong Kong Monetary Superintendent of Stamp Office Authority] 印花税署总监 辅助服务处〔香港金融管理局〕 supernational credit rating suppress inflation 跨国信贷评级 遏止通货膨胀 supervening contract suppression factor 附加合约 限制因素 supervision fee surcharge 监管费 附加费 124 中国英语学习网 www.24en.com Surcharge Notice 缴纳附加费通知书 suspension 暂时吊销 surety 保证人;担保人;担保 suspension of trading 停牌;暂停买卖 surety bond 担保债券;银行保证书 sustained economic growth 经济持续增长 surge 锐升;激增;飙升 sustained growth 持续增长 surplus 盈余 swap adjustment centre 掉期调剂中心 surplus and deficit account 盈余亏损帐 swap deposit 掉期存款;“假美金” surplus assets 剩余资产 swap market 外汇掉期市场 surplus funding 剩余资金 swap transaction 掉期交易;互惠信贷交易 surplus income 收益盈余 Swedish Krona [SEK] 瑞典克郎 surplus on recurrent account 经常帐盈余 Swiss Federal Banking Commission 瑞士联邦银行监理委员会 surrender 放弃;退回;退回书;退保 Swiss Franc [CHF] 瑞士法郎 surrender of benefits 放弃利益 Swiss Options and Financial Futures Exchange AG 瑞士期权及金融期货交易所有限公司 surveillance programme 监察计划 Swiss Reinsurance Company, Zurich 苏黎世瑞士再保险公司 surviving joint owner 尚存的联名拥有人 switching 转换;掉期买卖 surviving partner 尚存的合伙人 Sydney Futures Exchange Ltd. 悉尼期货交易所有限公司 surviving trustee 尚存受托人 syndic 经理人 suspend payment 暂停付款 syndicated loan 银团贷款;集团放款;财团放款 suspense account 暂记帐 syndication centre 125 中国英语学习网 www.24en.com 财团中心 Tai Yau Bank Ltd. 大有银行有限公司 synthetic call option 合成认购期权 take a position 开盘;持仓;“仓” synthetic stock 合成股票 takeover 收购;接管 synthetics 合成工具 takeover document 收购文件 system of cartelized rates 联营式利率制度 takeover offer 收购要约;收购建议 system of financial administration 财政管理制度 Takeovers and Mergers Panel [Securities and Futures Commission] System of National Accounts [SNA] 收购及合并委员会〔证券及期货事务监察委员会〕 国民帐户体系;国民经济核算体系 take-up rate systematic bias 吸纳率 系统性偏差 tangible assets systematic risk 有形资产 系统性风险 tap issue 不限量发行 tariff control 收费管制 tax 税;税款;税项 tax agent 税务代理人 tax avoidance 避税 T: tax band T+2 rule 税阶 T+2结算制度〔交易后两个工作天结算制度〕 tax base tacking 税基;课税基础 按揭优先清偿 tax benefit Tai Po Industrial Estate Loan 税项利益 大埔工业贷款 tax break Tai Sang Bank Ltd. 减税;赋税减免 大生银行有限公司 tax burden 126 中国英语学习网 www.24en.com 税务负担;税项负担 tax liability 纳税责任;税务负担 tax concession 税项宽减 tax loophole 税制漏洞 tax credit 税收抵免 tax net 税网 tax deductible 在计算税项时扣除;可扣除的税款 tax payable 应缴税款 tax defaulter 欠税者 tax position 课税情况 tax discharged 注销的税款 tax proposal 税收建议 tax due 到期应缴税款 tax refundable 可发还的税款 tax element 税收成分 tax regime 税制 tax evasion 逃税;瞒税 tax relief 税项宽免 tax exemption 免税 tax representative 税务代表 Tax Exemption Certificate 免税证明书 Tax Reserve Certificate 储税券 tax haven 避税乐园;避税天堂 Tax Reserve Certificate Scheme 储税券计划 tax heldover 延缓缴纳的税款 tax return 报税表 tax holiday 免税期 tax stoodover 延缓缴纳的税款 tax in default 拖欠税款 tax system 课税制度;税制 Tax Innovation Committee 新税项审议委员会 tax threshold 免缴税入息额;免缴税额 Tax Inspector 税务督察 tax undercharged 短征税款 tax investigation 税务调查 tax year 课税年度 127 中国英语学习网 www.24en.com 技术支援服务 taxable 应课税 technical correction 技术性调整 taxable bracket 应课税组别 technical rally 技术性回升;技术性反弹 taxable capacity 纳税能力 technical reaction 技术性回落 taxable income 应课税入息 technical rebound 技术性反弹 taxable payroll emolument 应课税薪俸总额 technical support 技术支援 taxable profit 应课税利润 telegraphic transfer [T/T] 电汇 taxable value 应课税价值 telegraphic transfer advice 电汇通知书 taxation 征税;课税;税制 telegraphic transfer duty 电汇印花税 Taxation Institute of Hong Kong 香港税务学会 telegraphic transfer rate 电汇汇率 Taxation Officer 税务主任 temporary assurance 短期保险 taxation payment 税款 temporary certificate 临时证明书 taxation treatment 课税处理方法 temporary credit 暂收款项;临时贷款 tax-loaded 负担税收;含征税成分 temporary debit 暂付款项;临时借款 tax-loaded fee 含征税成分的收费 temporary loading of 1/2 percentage point 暂时性加征半个百分点 taxpayer 纳税人 temporary overdraft facility 暂时透支 technical adjustment 技术性调整 temporary preferential rate 临时优惠利率 technical approach 技术因素分析法 tenancy in common 分权共有 technical backup service 128 中国英语学习网 www.24en.com tenant 业权人 tender report 投标评估报告 tender 招标;投标 tender selection 投标甄选 tender board 招标委员会;投标委员会 tender selection criteria and marking scheme 投标甄选准则及评分制度 tender closing date 截标日期 tender specifications 投标规定 tender deposit 投标按金 tender validity 投标的有效期 tender evaluation 投标评估 tenderer 投标者;投标商号 tender for construction 招标承建 term bond 定期债券 tender for purchase 招标承购 term borrowing 定期借款;有期借款 tender for supply 招标承供 term contract 定期合约 tender form 投标表格 term contractor 定期合约承造商;定期合约承办商 tender index 投标指数 term debt 有期债项 tender label 投标标签 term of partnership 合伙的期限 tender negotiation 投标协商 terminable charge 有限期的押记 tender notice 招标通告 territorial source principle [taxation] 地域来源原则〔税制〕 tender offer 投标出价;收购要约 tertiary production 第三级生产;第三产业 tender price 投标价格 testator 立遗嘱人 tender price index 投标价格指数 Thai Farmers Bank Public Company Limited 泰华农民银行大众有限公司 tender procedure 招标程序;投标程序 Thai Military Bank Public Company Limited 129 中国英语学习网 www.24en.com 泰国军人银行 递交债权证明表的时间 Thailand Baht [THB] time for stamping 泰国铢 加盖印花期限 thin market time loan 市况淡静 定期放款;定期贷款 thin trading time loan secured 交投疏落 定期质押放款;定期担保放款 Third Quarter Economic Report 19XX time loan unsecured 《一九,,年第三季经济报告》 定期信用放款 three-tier financial structure title 金融业三级制 业权;所有权 tick rule title to shares 卖空价规则 股份所有权 ticket tobacco duty 票据;当票;彩票;单据 烟草税 tier X capital Tokai Bank, Ltd. 第,级资本 东海银行 token allowance tight budget 紧缩的预算 象征式津贴 token figure tight demand 殷切需求 象征式数字 tight policy token money 代币 紧缩政策 time apportionment [taxation] token provision “按时间划分”进行评税;按在本港或海外服务的时间作象征式拨款 为评税基础 token remuneration "time apportionment" case 象征式酬金 “按时间划分进行评税”个案 Tokyo Grain Exchange time basis [taxation] 东京谷物交易所 “按时间划分”进行评税;按在本港或海外服务的时间作 为评税基础 Tokyo International Financial Futures Exchange 东京国际金融期货交易所 time deposit 定期存款 Tokyo Stock Exchange 东京证券交易所 time deposit rate 定期存款利率 Tokyo Sugar Exchange 东京原糖交易所 time for lodging proof 130 中国英语学习网 www.24en.com Tokyo-Mitsubishi International (HK) Limited 东京三菱国际(香港)有限公司 total export 出口总额;出口总值 tombstone 证券发行通告 total final demand 最后需求总额 tontine 联合养老保险 total government revenue 政府总收入 tontine business 联合养老保险业务 total gross expenditure 开支总额;总开支毛额 top credit rating 最高信贷评级 total gross output 产量总额 topping up 补足;补仓 total income 入息总额 Toronto Futures Exchange 多伦多期货交易所 total indebtedness 总负债 Toronto Stock Exchange 多伦多证券交易所 total lending 贷款总额 Toronto-Dominion Bank 多伦多道明银行 total liabilities 负债总额 total aircraft income 总空运入息 total market capitalization 资本市值总额;市价总值 total aircraft profit 总空运利润 total money 总金额 total allowance and deduction 扣除及免税总额 total net interbank borrowing 银行同业拆入净额总值 total assessable income 应评税入息总额 total outstanding loans 未偿还贷款总额 total business turnover 营业总额 total property lending 物业贷款总额 total capital expenditure 资本总开支;非经常总开支 total rates charges 差饷总征收率 total commitment value 承担总值 total receipt 收入总额 total cost of realization 变现的费用总额 total revenue 总收入 total expenditure 总开支;总支出 total shipping income 131 中国英语学习网 www.24en.com 总航运入息 trade index 贸易指数 total shipping profit 总航运利润 trade mark 商标 total tax payable 应缴税款总额 trade name 营业名称;商号 tourist price index 游客价格指数 trade surplus 贸易顺差;贸易盈余;出超 Toyo Trust and Banking Co., Ltd. 东洋信托银行 trade unit value index 贸易单位价格指数 Toyo Trust Asia Limited 东洋信托亚洲有限公司 Traded Options Committee [Stock Exchange of Hong Kong Limited] track record 股票期权委员会〔香港联合交易所有限公司〕 往绩;业绩记录 Traded Options Division [Stock Exchange of Hong Kong trade Limited] 贸易;行业 股票期权科〔香港联合交易所有限公司〕 trade aggregate traded options market 贸易总体数字 股票期权市场 trade balance trade-for-trade settlement 贸易差额 逐项交收 trade bill trader 商业票据 买卖商;交易商 trade credit trade-weighted average 商业信用;贸易信贷 贸易加权平均数 trade date trade-weighted average value 交易日期 贸易加权平均价值 trade deficit trade-weighted effective exchange rate index 贸易逆差;贸易赤字;入超 贸易加权有效汇率指数 trade discount trade-weighted effective exchange rate index of Hong 营业折扣;贸易折扣 Kong dollar 贸易加权港元汇率指数 trade finance 贸易融资 trade-weighted exchange rate 贸易加权汇率 trade financing loan 贸易融资贷款 trade-weighted exchange rate index 贸易加权汇率指数 trade gap 贸易差额 trade-weighted value 贸易加权价值 132 中国英语学习网 www.24en.com trading trading limit 交易;买卖 交易限额 trading account trading malpractice 营业帐目 不当交易手法 trading adviser trading particulars 交易顾问 交易详情 trading adviser's representative trading profit 交易顾问代表 营业利润;交易收益;销售毛利 trading and profit and loss account trading receipt 营业损益计算表 营业收入 Trading and Settlement Committee [Stock Exchange of trading record Hong Kong Limited] 交易记录 交易及交收委员会〔香港联合交易所有限公司〕 trading report trading at narrow ranges 买卖报表 好淡争持 trading rules trading book 交易规则 买卖帐册 trading stock trading capacity 营业存货;商品存货 交投量 trading system trading company 交易系统 贸易公司 trading terminal trading day 交易终端机 交易日 trading unit Trading Department [Stock Exchange of Hong Kong 交易单位;买卖单位 Limited] 交易部〔香港联合交易所有限公司〕 trading volume 交易量;交投量 trading economy 贸易经济体系 traditional voice broker 传统经纪 trading floor 交易大堂 Trans Canada Options, Inc. 泛加拿大期权有限公司 trading fund 营运基金 transaction 交易 trading hall 交易大堂 transaction and clearing fees 交易和结算费 trading in shares 股份买卖 transaction cost 133 中国英语学习网 www.24en.com 交易成本 transfer of business 业务转让 transaction for money consideration 以金钱为代价的交易 transfer of securities as security for a loan 转让证券作为贷款抵押 transaction levy 交易征费 transfer of stock 公债的转让;股票的转让 transaction note 交易单据 transfer of title 产权转移;所有权转移;“转名” transaction number 交易号码 transfer order 移交令;转移令 transaction price 成交价 transfer payment 转让付款;转拨款项 transfer 转移;转让;转帐;过户;转拨 transfer to... 转拨入„„ transfer agent 过户代理 Transfer Voucher 转拨凭单 transfer book 过户登记册 transferee 受让人;承让人 transfer certificate 过户证明书 transferee company 受让人公司 transfer credit voucher 转帐存款传票 transferor 出让人;转让人 transfer debit voucher 转帐支款传票 transferor by delivery 以交付方式转让汇票的移转人 transfer deed 转让契据;“过户纸” transferor company 出让人公司 transfer deed stamp 转让契据印花;“过户纸”印花 transferred from... 由„„转拨 transfer deed stamp duty 转让契据印花税;“过户纸”印花税 transitional adjustment 过渡时期的调整 transfer fee 过户费 transitional grant 过渡期补助金 transfer income 转让收入;转让收益 translation of foreign currencies 外币换算 transfer of assets across jurisdictions 跨境资产转移 Travel Industry Compensation Fund 旅游业赔偿基金 134 中国英语学习网 www.24en.com 趋势增长 traveller's cheque 旅行支票 trend growth rate 趋势增长率 traveller's letter of credit 旅行信用证 trend line 趋向线 travelling allowance 交通津贴 trend projection 趋势预测 travelling expenses 交通费 triennial equalization account 三年平均帐 treasurer 司库 triennial grant 三年一次的拨款 Treasury 库务署 trigger point 触发点 Treasury Accountant 库务会计师 trigger ratio 触发比率 Treasury Accounts Branch [Treasury] 库务会计部〔库务署〕 trim back 削减 treasury bill 国库券;短期国库券 troy 金衡制 treasury bond 国库债券;长期国库券 true account 真实帐目 treasury note 国库票据;中期国库券 true annual percentage rate 真正百分比年利率 treasury securities 国库证券 true market value 真正市值 treasury stock 库存股票 true owner 真正拥有人 treaty business 协约业务 trust 信托 treaty negotiation 协约谈判 trust account 信托帐户 treaty reinsurance business 协约再保险业务 trust assets 信托资产 trend analysis 趋势分析 trust capital 信托资本 trend growth 135 中国英语学习网 www.24en.com trust company 信托公司 trustee of residuary estate 剩余遗产受托人 trust corporation 信托法团 trustee's account 受托人帐目 trust deed 信托契据;信托契约 trustees trading account 受托人营业帐目 trust estate 信托产业 trusteeship 托管权 trust for sale 售产信托 trustor 信托人 trust fund 信托基金 turnover 交投量;营业额;成交额 trust instrument 信托文书 turnover tax 按营业额征收的税项;营业税 trust liabilities 信托负债 trust money 信托金钱 trust of a public character 属公共性质的信托 trust period 信托期 trust property 信托财产 U: trust receipt 信托收据 UCO Bank 合众银行 trust securities 信托证券 ultimate controlling company 最终控股公司 trust will 信托遗嘱 ultimate controlling interest 最终控制权益 trustee 受托人 ultimate holding company 最终控股公司 trustee company 受托人公司 umbrella fund 伞子基金 trustee for sale 售产受托人 unabsorbed allowance 136 中国英语学习网 www.24en.com 剩余免税额 uncovered position 未平仓 unabsorbed loss 未吸纳亏损 uncrossed cheque 未经划线的支票 unallocable expenditure 不能分配的开支 under margin 保证金不足 Unallocated Stores Suspense Account 未编配物料暂记帐 under-assessment [taxation] 评税偏低 unallowed expenditure 未获免税的开支 underestimate 低估 unappropriated profit 未分配利润 under-expenditure 支出节余;未达预期开支 unavoidable commitment 不可避免的承担 underlying assets 相关资产 uncalled capital 未催缴资本;未催缴股本 underlying share 期权基础股份 uncalled share capital 未催缴股本 underlying trend of inflation 通货膨胀基本趋势 uncapitalized interest 未化作本金的利息 underspending 未用尽款项 uncashed dividend 未兑现股息 understatement 少报 uncertificated system 无股票证明书制度 understatement of income 少报入息;少报收入 unclaimed deposit 尚未支付存款;未领存款 understatement of profit 少报利润 unclaimed fund 无人申索的款项 undertaking 承诺;企业 uncommitted balance 未定用途的结余款项 undervalued currency 定值偏低的货币;低估通货 unconfirmed letter of credit 非保兑信用证 underwrite 包销;承保 uncovered deficit 不能抵销的赤字 underwriter 承保人;包销商 uncovered option 无备兑期权 underwriting agreement 包销协议 137 中国英语学习网 www.24en.com 过于沉重的负担;不合理的负担 underwriting commission 包销佣金 unearned premium 未满期保费 underwriting commitment 包销承担 unearned premium portfolio 未满期保费组合 underwriting contract 包销合约 unencumbered 无产权负担 underwriting facilities 包销通融 unendorsed cheque 未经背书的支票 underwriting margin 承保利润 unexpended balance 未支用的结余款项 underwriting profit 承保利润 unexpired risk 未过期风险 underwriting result 承保业绩 unfavourable balance 逆差 underwriting year basis 承销年度基准 unfunded liabilities 无资金准备的负债 undischarged bankrupt 未获解除破产的破产人 Unified Exchange [presently known as Stock Exchange of Hong Kong Limited] undischarged commitment 联合交易所〔现称香港联合交易所有限公司〕 未注销承担额 Unified Exchange Compensation Fund undistributed money 联合交易所赔偿基金 未分发款项 uniform debenture undistributed post-acquisition reserve 划一的债权证 收购后未分配储备 unilateral relief from double taxation undistributed profit 单方面实施双重课税的宽免 未分配利润 unilateral restraint undivided profit 单方限制 未分利润 unilateral undertaking undue fluctuation 单方承诺 过度波动 unincorporated body undue movement in share prices 非法人团体 股价不正常的波动 unincorporated business undue risk 并未注册为法团的企业;非公司企业 不合理的风险 Union Bank of Hong Kong Ltd. unduly burdensome 香港友联银行有限公司 138 中国英语学习网 www.24en.com University Grants Committee [UGC] Union Finance Limited 大学教育资助委员会〔教资会〕 友联财务有限公司 unlawful pawning unissued share 非法当押 尚未发行的股份 unlimited company unit cost basis 无限公司 以单位成本为基础 unlimited liability investment unit holder 无限责任的投资 单位持有人 unliquidated damages unit liabilities 未经算定损害赔偿 单位负债 unliquidated debt unit trust 未经算定债权 单位信托 unlisted company unit trust fund 非上市公司 单位信托基金 unlisted securities unit trust manager 非上市证券 单位信托经理 unnecessary expenses unit trust scheme 不必要开支 单位信托计划 unpaid capital unit value 未缴资本 单位价格 unprofitable unit value index 无利可图 单位价格指数 unprofitable contract United Chinese Bank Ltd. 无利可图的合约 中国联合银行有限公司 unqualified acceptance United Kingdom Royal Mint 无规限承兑 英国皇家铸币局 unquantifiable assets United Nations Commission on International Trade Law 不可用数量估计的资产 [UNCITRAL] 联合国国际贸易法委员会 unquoted assets 非上市资产 United Nations Development Programme [UNDP] 联合国开发计划署 unquoted issue 非上市股票 United Overseas Bank Ltd. 大华银行 unquoted securities 非上市证券 United States Dollar [USD] 美元 unquoted share 非上市股票 139 中国英语学习网 www.24en.com 主动与准客户接触 unrealized profit 未实现利润 unspent balance 未用余额 unredeemed goods 未赎回物品 unspent grant 未拨用的补助金 unregistered company 非注册公司 unsystematic risk 非系统性风险 unregistered share 未登记股份 unusual transaction 不寻常的交易 unreimbursed charges 未偿付费用 unwanted stamp 不需用的印花 unsatisfied debt 未完全清付债款 unwritten sale agreement 非书面买卖协议 unsecured 无抵押 up limit 升停板 unsecured creditor 无抵押债权人 up reversal 回升 unsecured guaranteed bond 无抵押的保证债券 uplift 撤销;解除 unsecured liabilities 无抵押债务 up-market 高档市场 unsecured loan 无抵押贷款 upset premium 标金底价 unsecured loan stock 无抵押债权股额 upset price 拍卖底价;最低售价 unsecured obligation 无抵押的负债 upswing 上升;回升 unsecured paper assets 无担保的票据资产 uptrend 升势;上扬 unsettled contract 未交收合约 upturn 回升 unsettled order report 逾期交收报告 upward adjustment 向上调整 unsettled position 未完成的合约;未成交的买卖;未平仓 usual rate of net profit 通常纯利润率 unsolicited call 140 中国英语学习网 www.24en.com usufruct 估值;估价 使用收益权 valuation balance sheet utilities sectorial index 估值资产负债表 公用事业分类指数 valuation date utilities sub-index 估值日期 公用事业分类指数 valuation effect utility charges 估值效果 公用事业设施收费 valuation list utility-type undertaking 估价册 公用事业式企业 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 V: value index 价值指数 valid and subsisting bill 有效及现存的汇票 value index for construction works 建筑工程价格指数 valid bilateral netting arrangement 有效双边净额结算协议 value of cash-sweep chances 现金彩票活动的中彩机会的价值 valid branch registration certificate 有效分行登记证 value of cash-sweep tickets sold 现金彩票活动售出的彩票价值 valid business registration certificate 有效商业登记证 value of construction works 建筑工程总值 valid discharge 有效责任解除 value of distribution 分派价值 valid endorsement 有效背书 value of export 出口货值 valuable consideration 有值代价 value of gross output 总产量的价值 valuation 141 中国英语学习网 www.24en.com value of import 进口货值 variation of contract 更改合约的条款 value of property 财产的价值 vendor 卖方;出售人;售卖人 value of re-export 转口货值 venture capital 创业资金;风险资本 value of sum assured 承保款项值 Venture Capital Fund 创业资本基金 value of the consideration 代价所值 venture capital market 创业资金市埸 value-added product 附加值产品 venture company 创业公司 value-added tax [VAT] 增值税 very substantial acquisition 非常重大的收购事项 value-at-risk model 风险数值模式 vested annuity 既得年金 value-for-money 衡工量值;合乎经济原则;合乎经济效益;物有所值 vested estate 既得产业权 value-for-money audit 衡工量值式审计;衡工量值式核数 vested interest 既得权益;既得利益 value-for-money criterion 衡工量值的准则 vested liabilities 既有负债 value- for-money study 衡工量值式研究 vested reversionary bonus 既得的复归红利 valuer 估价员;估价师;估值师 vesting date 归属日期 value-weighted index 价值加权指数 vesting order 归属令 variable 变数;变动因素 viability 健全性;稳健性;财政上可行性 variable interest investment 浮息投资 Vienna Stock Exchange 维也纳证券交易所 variable interest securities 浮息证券 Vietnam Finance Company Limited 越南财务有限公司 variation 波动 virement 142 中国英语学习网 www.24en.com 转帐 voluntary winding-up 自动清盘 visible trade 有形贸易 vote 拨款 visible trade account 有形贸易帐 vote on account 临时拨款 visible trade deficit 有形贸易逆差 vote on account warrant 临时拨款令;临时支款授权书 visible trade gap 有形贸易差额 vote on supplementary warrant 追加备付款项令;追加支款授权书 volatility 波动不定;股价波动 voting of fund 拨款 volume index 物量指数 voting share 有表决权股份 volume of business 营业总额 voucher 凭单;支款凭证;付款凭证;付款凭单 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 W: voluntary disclosure of tax evasion 自动表白逃税情形 wage 工资 voluntary disposition 无偿产权处置 waiver 宽免;豁免;放弃 voluntary liquidation 自动清盘 waiver of fees 宽免费用 voluntary settlement 无偿授产安排 waiver of loan 免除还款 143 中国英语学习网 www.24en.com 加权资本市值;加权市价总值 warehouse 仓库 weighted mean salary 加权平均薪金 warrant 认股权证;拨款令;支款授权书 weighting system of the Consumer Price Index 消费物价指数的权数模式 warrant exercisable 可行使的认股权证 well-capitalized 资本雄厚 warrant exercised [listing method] 行使认股权证〔上市方式〕 Wellington Stock Exchange 惠灵顿证券交易所 warrant issue prospectus 认股权证发行章程 West Germany's Commerzbank Index 西德商银指数 warrant stock 认股权证;认购股权证书 Westdeutsche Landesbank Girozentrale 西德意志州银行〔西德银行〕 warrant to subscribe 认购权证 Western European economies of greatest reference to Hong Kong wash sale 与本港经济最有关系的西欧国家 虚假销售;对销交易 Western industrialized economy Wayfoong Credit Limited 西方工业国家 丰授信财务有限公司 Westpac Banking Corporation Wayfoong Finance Ltd. 西太平洋银行 丰财务有限公司 whitewashed transaction wayward and erratic movement 清洗交易 反覆及不正常的变动 wholesale bank weak 批发银行 疲弱;偏软 wholesale banking weak consumer spending 批发银行业务 消费疲弱 wholesale tax wealth effect 批发税 财富效应 wholly-owned subsidiary weight 全资附属公司 权数 W.I. Carr Indosuez Capital Asia Limited weighted average 惠嘉融资亚洲有限公司 加权平均数 wider margin of variation weighted average of exchange rate 较大幅度的偏差 汇率的加权平均数 width of two tax bands weighted market capitalization 两个税阶的幅度 144 中国英语学习网 www.24en.com 可分红业务 wilful evasion 蓄意逃税 workforce 工作人口 will 遗嘱;意愿 working balance 周转余额;营运结余 winding-up 清盘;结束 working capital 营运资金;周转资金 winding-up order 清盘令 Working Group on Corporate Governance [Stock winding-up petition Exchange of Hong Kong Limited] 清盘呈请 公司管治工作小组〔香港联合交易所有限公司〕 winding-up proceeding Working Group on Financial Facilities 清盘程序 财政设施工作小组 Working Group on Hong Kong's Economic Relationship Windsor Declaration 《温莎声明》 with China 香港与中国经济关系工作小组 Wing Hang Bank Ltd. 永亨银行有限公司 Working Group on New Market Development [Stock Exchange of Hong Kong Limited] Wing Hang Finance Company Limited 新市场发展工作小组〔香港联合交易所有限公司〕 永亨财务有限公司 Working Party on Financial Disclosure Wing Lung Bank Limited 财务资料披露工作小组 永隆银行有限公司 Working Party on Payment and Settlement System Wing Lung Finance Limited 支付及交收系统工作小组 永隆财务有限公司 working population Winnipeg Commodities Exchange 工作人口 温尼伯商品交易所 Works Account Winnipeg Commodity Clearing Limited 工程帐 温尼伯商品结算有限公司 World Bank with recourse letter of credit 世界银行 有追索权信用证 World Bank Group withdrawal of offer 世界银行集团 撤回要约 World Bank/International Monetary Fund Annual withholding tax Meeting 预扣税;预扣税项 世界银行,国际货币基金组织年会 without-profit business World Competitiveness Report 19XX [published by the 不可分红业务 International Institute for Management Development and the World Economic Forum] with-profit business 《一九,,年世界竞争力报告书》〔由国际管理发展研究 145 中国英语学习网 www.24en.com 所与世界经济论坛出版〕 Yankee bond World Economic Forum 扬基债券;美国本土债券 世界经济论坛 Yasuda Trust & Banking Co. Ltd. World Gold Council 安田信托银行 世界黄金协会 Yasuda Trust Asia Pacific Limited World Trade Organization [WTO] 安田信托亚太有限公司 世界贸易组织〔世贸组织〕 year of assessment worldwide profit 课税年度;估价年度 来自世界各地的利润 year preceding a year of assessment wound-up company 课税年度的上一年 清盘公司 yearly rent write back 年租 拨回;回记 year-on-year growth rate write down 逐年增长率 减记 year-to-year percentage increase write off 逐年增长的百分率 注销;撇帐 "yee wui" 义会 write up 增记 yield 收益;收益率 written commitment 书面承担 yield curve written-down value 收益率曲线 折余价值 yield of dividend written-down value on disposal 股息率;股息收益率 变卖时折余价值 yield to maturity 到期收益率 Yien Yieh Commercial Bank Ltd. 盐业银行 Yien Yieh Finance Company Ltd. 盐业财务有限公司 Yuen Long Industrial Estate Loan X : 元朗工业贷款 Y: Z: Yamaguchi Bank, Ltd. zaibatsu [Japanese] 山口银行 财阀〔日语〕;大财团 146 中国英语学习网 www.24en.com zero coupon bond 无息债券 zero growth 零增长 zero-based budgeting 零基预算 zonal charge 分区收费 Zurich Stock Exchange 苏黎世证券交易所 147