财务管理英语词汇

财务管理英语词汇 财务英语字典 A: A share ,股;甲类股份 abatement of tax 减税;减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出;经常预算支出 above-the-line receipt 线上项目收入;经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值;绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本;已分摊成本 absorption 吸收;分摊;合并 absorption rate 吸收率;摊配率;分摊率 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 acceptable rate 适当利率;适当汇率 acceptance agreement 承兑 acceptance for honour 参加承兑 acceptor 承兑人;接受人;受票人 acceptor for honour 参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会 accident insurance scheme 意外保险 accident year basis 意外年度基准 accommodation 通融;贷款 accommodation bill 通融票据;空头票据 accommodation party 汇票代发人 account balance 帐户余额;帐户结余 account book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告 account of defaulter 拖欠帐目 account payable 应付帐款 account payee only [A/C payee only] 只可转帐;存入收款人帐户 account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单;帐单;会计财务报表 account title 帐户名称;会计科目 accountant's report 会计师报告 Accountant's Report Rules 会计师报告规则 accounting and auditing procedure 会计与审计程序;会计与核数程序 Accounting Arrangements 《会计安排》 accounting basis 会计基础 accounting by Official Receiver 破产管理署署长呈交的帐目 Accounting Circular 《会计通告》 accounting class 会计类别 accounting date 记帐日期;会计结算日期 accounting for money 款项核算 Accounting Officer 会计主任 accounting period 会计报告期;会计期 1 accounting policy 会计政策;会计方针 accounting practice 会计惯例 accounting principle 会计准则 accounting record 会计记录 accounting report 会计报告 Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Accounting Society of China 中国会计学会 accounting statement 会计报表 accounting system 会计;会计系统 accounting transaction 会计事项;帐务交易 accounting treatment 会计处理 accounting year 会计年度 accretion 增值;添加 accrual 应计项目;应累算数目 accrual basis 应计制;权责发生制 accrual basis accounting 应计制会计;权责发生制会计 accrue 应累算;应计 accrued benefit 应累算利益 accrued charges 应计费用 accrued cumulative preference share dividend 应累算的累积优先股股息 accrued expenses 应累算费用 accrued interest payable 应付利息;应计未付利息 accrued interest receivable 应收利息;应计未收利息 accrued right 累算权益 accruing profit 应累算的利润 accumulated fiscal reserve 累积财政储备 accumulated profit 累积利润;滚存溢利 accumulated reserve 累积储备 accumulation of surplus income 累积收益盈余 acquired assets 既得资产 acquisition 收购;购置;取得 acquisition cost 购置成本 acquisition expenses 购置费用 acquisition of 100% interest 收购全部股权 acquisition of control 取得控制权 acquisition of fixed assets 购置固定资产 acquisition of shell “买壳” acquisition price 收购价 act of God 天灾 acting partner 执事合伙人 active market 买卖活跃的市场;交投畅旺的市场;旺市 active partner 积极参与的合伙人 active trading 交投活跃 actual circulation 实际流通 actual cost 实际成本 actual expenditure 实际开支;实际支出 actual income 实际入息;实际收入;实际收益 actual market 现货市场 actual price 现货价;实际价格 actual profit 实际利润 actual quotation 实盘;实际价位;实际报价 actual year basis 按实际年度计算 actuals 实货 actuarial investigation 精算调查 actuarial principle 精算原则 actuarial report 精算师报告 Actuarial Society of Hong Kong 香港精算学会 actuarial valuation 精算师估值 actuary 精算师 2 ad referendum agreement 暂定协议;有待覆核的协定 ad valorem duty 从价税;按值征税 ad valorem duty system 从价税制 ad valorem fee 从价费 ad valorem tariff 从价关税 additional allowance 额外免税额 additional amount for unexpired risk 未过期风险的额外款额 additional assessable profit 补加应评税利润 additional assessment 补加评税 additional commitment 额外承担 additional commitment vote 额外承担拨款 additional dependent grandparent allowance 供养祖父母或外祖父母额外 免税额 additional dependent parent allowance 供养父母额外免税额 additional provision 额外拨款 additional stamp duty 附加印花税 additional tax 补加税罚款;补加税款 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通 知书 adjudged bankrupt 被裁定破产 adjudicated bankrupt 裁定破产人 adjudication fee 裁定费;评定印花税额手续费;评估契据费 adjudication of bankruptcy 裁定破产;宣告破产 adjudication of insolvency 裁定无力偿还债务 adjusted actual 经调整的实数;调整后的实数 adjusted current assets 经调整的流动资产;调整后的流动资产 adjusted figure 经调整的数字;调整后的数额 adjusted liabilities 经调整的负债;调整后的负债 adjusted loss 经调整的亏损;调整后的亏损 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接 纳资产净值 adjusted profit 经调整的利润;调整后的利润 adjusted surplus 经调整的盈余额;调整后的盈余额 adjusted value 经调整的价值;调整后的价值 adjustment 调整;修订;理算〔保险〕 adjustment centre 调剂中心 adjustment lag 调整过程的时间差距;调整时差 adjustment mechanism 调整机制 adjustment of loss 亏损调整 adjustment process 调整过程;调整程序 adjustment range 调整幅度 administered exchange rate 受管制汇率 Administration Division [Hong Kong Monetary Authority] 行政处〔香港 金融管理局〕 administration expenses 行政费用 administration fee 手续费;行政费 administration in bankruptcy 破产管理 administration order 遗产管理令 administrator 管理人;遗产管理人 administrator of the estate 遗产管理人 admission of debt 债项承认书 admission of proof 接纳债权证明 advance 放贷款项;垫付款项;预支款项;预付款项 advance account 暂支帐目;预付款帐户 advance compensation 预付补偿金 advance from shareholder 股东垫款 advance pending reimbursement 预支以待日后付还 advanced economy 先进经济体系 advancement 预付;预付财产 3 advances warrant 垫款令 advancing 贷出 adverse balance 逆差 adverse exchange 逆汇 advertisement addressed to shareholders 在报章刊登的致股东通告 advice for collection 托收通知书 advice of drawing 提款通知书;汇票通知书 advice of payment 付款通知 Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕 Advisory Committee on Diversification 经济多元化谘询委员会 affidavit 誓章;遗产申报誓章 affidavit of no receipt 述明无收款的誓章 affiliate 联号;联营公司;附属公司 affiliated company 附属公司;联号;联营公司 affirmation [estate duty] 非宗教式宣誓〔遗产税〕 affordability 负担能力 African Development Bank [AfDB] 非洲开发银行 after-acquired property 事后取得的财产 after-hours dealing 市后交易 after-tax profit 税后盈利;税后利润;税后溢利 agency agreement 代理协议 agency expenses 代理机构的开支 agency fee 代理费 Agency Law 《代理法》 agent 代理人;承销人 agent of company 公司代理人 agent's fee 代理人费;经纪费 aggregate 总计;总数;总体数字 aggregate amount 总款额;总额 aggregate assets and liabilities 总体资产与负债 aggregate at constant price 按固定价格计算的总体数字 aggregate demand 总需求 aggregate gross position 总持仓量 aggregate limit 总限额 aggregate of salaries tax 合计薪俸税 aggregate performance 总体表现;总体业绩 aggregate supply 总体供应 aggregate surplus 总盈余 aggregate total 整体总额 aggregate value 总值;合计价值 aggregated basis 合计基准 aggregated net chargeable income 合计应课税入息实额 aggregation 合并计算;合计;总和 aggregation of incomes of husband and wife 夫妇入息合并计算 aggregation of property 财产的总和 agio 差价;贴水 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》 agreement for a settlement 授产协议 4 agreement for assignment 转让协议 agreement for sale 售卖协议;买卖协议 agreement for sale and purchase 买卖协议 agreement for the payment of interest 支付利息协议 agreement for the repayment of money 还款协议 agreement of reinsurance 再保险协议 Agricultural Bank of China 中国农业银行 air passenger departure tax 飞机乘客离境税 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈 判组〔经济局〕 airport tax 机场税 alcohol duty 酒精税 alienation 让与;让渡;转让 alimony 生活费;赡养费 All Ordinaries Index [AOI] 所有普通股指数 all risks 全险;综合险 All Sales Record for Stock Market 《股票市场成交报告》 Allied Capital Resources Limited 新联财务有限公司 all-items index [Consumer Price Index] 总指数〔消费物价指数〕 allocation letter 拨款信件 allocation of fund 分配款项;预留款项 allocation of profit 利润分配;溢利分配 allocation warrant 拨款令 allotment 分配;配股 allotment notice 股份配售通知;配股通知 allotment of shares 股份分配 allowable 可获宽免;免税的 allowable business loss 可扣除的营业亏损 allowable expenses 可扣税的支出 allowance 免税额;津贴;备抵;准备金 allowance for debts 债项的免税额 allowance for depreciation by wear and tear 耗损折旧免税额 allowance for funeral expenses 殡殓费的免税额 allowance for inflation 为通货膨胀而预留的款项;通胀准备金 allowance for repairs and outgoings 修葺及支出方面的免税额 allowance to debtor 给债务人的津贴 alteration of capital 资本更改 alternate trustee 候补受托人 amalgamation 合并 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ambit of charges 征税范围;收费范围 amended valuation 经修订的估值 American Commodities Exchange 美国商品交易所 American Express Bank Limited 美国运通银行 American Stock Exchange 美国证券交易所 amortization 摊销 amount due from banks 存放银行同业的款项 amount due from banks abroad 存放海外银行同业的款项 amount due from holding companies 控股公司欠款 amount due from local banks 存放本港银行同业的款项 amount due to banks 银行同业的存款 amount due to banks abroad 海外银行同业的存款 amount due to holding companies 控股公司存款 amount due to local banks 本港银行同业的存款 amount due to outport banks 外埠银行同业的存款 amount for note issue 发行纸币的款额 amount of bond 担保契据的款额 amount of consideration 代价款额 amount of contribution 供款数额 5 amount of indebtedness 负债款额 amount of principal of the loan 贷款本金额 amount of rates chargeable 应征差饷数额 amount of share capital 股本额 amount of sums assured 承保款额 amount of variation 变动幅度 amount of vote 拨款数额 amount payable 应付款额 amount receivable 应收款额 Amsterdam Stock Exchange 阿姆斯特丹证券交易所 analysis 分析 ancillary risk 附属风险 annual account 周年帐目;周年帐目报表;年度决算;年结 annual accounting date 年结日期 annual allowance 每年免税额;年积金;年度津贴;年津 annual balance 年度余额 annual disposable income 每年可动用收入 annual estimates 周年预算 annual fee 年费 annual general meeting 周年大会 annual growth rate 年增率;每年增长率 annual long-term supplement 长期个案每年补助金 annual pensionable emolument 可供计算退休金的年薪 annual report 年报 Annual Report on the Consumer Price Index 《消费物价指数年报》 annual return 周年报表;周年申报表;每年报税表格 Annual Return Rules 《周年报表规则》 annual review of consumer prices 每年消费物价回顾 annual roll-forward basis 逐年延展方式 annual salary 年薪 annual statement 年度报表;年度决算表 Annual Survey of Banks, Deposit-taking Companies and Representative Of fices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事 处按年统计调查 annuitant 年金受益人 annuity 年金 annuity contract 年金合约 annuity on human life 人寿年金 antecedent debt 先前的债项 ante-dated cheque 倒填日期支票 anticipated expenditure 预期开支 anticipated net profit 预期纯利 anticipated revenue 预期收入 anti-inflation measure 反通货膨胀措施 anti-inflationary stance 反通货膨胀立场 apparent deficit 表面赤字 apparent financial solvency 表面偿债能力 apparent partner 表面合伙人 application for personal assessment 个人入息课税 application of fund 资金应用 application to release as liquidator and to destruct the books of accounts an d documents 申请免除清盘人职务及毁灭帐簿与文件 appointed actuary 委任精算师 appointed auditor 委任核数师;委任审计师 appointed trustee 委任的受托人 appointer 委任人 apportioned pro rata 按比例分摊 apportionment 分配;分摊 6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 apportionment formula 分摊方程式 apportionment of estate duty 遗产税的分摊 appraisal 估价;评估 appreciable growth 可观增长 appreciable impact 显着影响 appreciable increase 可观增长 appreciation 增值;升值 appreciation against other currencies 相对其他货币升值 appreciation of the exchange value of Hong Kong dollar 港元汇值上升 appreciation tax 增值税 appropriation 拨款;拨用;拨付 appropriation account 拨款帐目 Appropriation Bill 拨款法案 appropriation-in-aid system 补助拨款办法 approved assets 核准资产 approved basket stock 认可一篮子证券 approved budget 核准预算 approved charitable donation 认可慈善捐款 approved charitable institution 认可慈善机构 approved currency 核准货币;认可货币 approved estimates 核准预算 approved estimates of expenditure 核准开支预算 approved overseas insurer 核准海外保险人 approved overseas trust company 核准海外信托公司 approved pooled investment fund 核准汇集投资基金 approved provident fund scheme 认可公积金计划 approved provision 核准拨款 approved redeemable share 核准可赎回股份 approved regional stock 认可地区性证券 approved retirement scheme 认可退休金计划 approved subordinated loan 核准附属贷款 arbitrage 套戥;套汇;套利 arbitrageur 套戥者;套汇者 arbitrary amount 临时款项 arrangement 措施;安排;协定 arrears 欠款 arrears of pay 欠付薪酬 arrears of revenue 逾期未收税款;逾期未收的帐项 articles of association 组织章程;组织细则;组织章程细则 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ascertainment of profit 确定利润 "Asia Clear" “亚洲结算系统” Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Asian Development Fund [ADF] 亚洲发展基金 Asian dollar bond 亚洲美元债券 Asian dollar market 亚洲美元市场 Asian dollar rate 亚洲美元利率 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚 太经合组织〕 asked price 沽盘;喊价;索价;卖方报价 assessable income 应评税入息 assessable loss 应评税亏损 assessable profit 应评税利润 assessable value 应评税值 assessed profit 估定利润 assessed value 经评估价值 7 assessment 评税;评定;估价;评税单 assessment number 评税编号;估价编号 assessment of additional tax 补加税评税 assessment of performance 业绩评估;实绩评价 Assessor 评税主任 asset price bubbles 资产价格泡沫 asset-backed securities 具资产保证的证券 assets accretion 资产增值 assets and liabilities 资产与负债 assets betterment statement 资产递增表;资产改进表 assets lending 实物放款;有抵押贷款 assets of the company passing on the death 死者去世时转移的公司资产 assets pledged as security for liabilities 用作负债抵押的资产 assets portfolio 资产投资组合 assets price 资产价格 assets quality 资产质素 assets realization 资产变现 assets refinancing arrangement 资产再集资安排 assets securitization 资产证券化 assets situated outside Hong Kong 在香港以外地方的资产 assets stripping 削减资产;拆卖资产 assets value 资产值 assignee 承让人 assignment 转让;转让书;转让契 assignment of interest 权益转让 assignment of letters patent and trade mark 专利证书及商标转让 assignment of property 物业转让;物业转让书 assignment right 转让权 assignor 转让人 associate 有联系的人;有关连人士;相联者;合伙人;联系人 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 associate member 附属会员 associated body corporate 相联法人团体 associated company 相联公司;联属公司 associated corporation 相联法团 Association of Chartered Certified Accountants [ACCA] [United Kingdo m] 公认会计师公会〔英国〕 Association of Futures Exchange Brokers 香港期货经纪协会 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 association of underwriters 承保人组织 assumption of control 接管 assurance 担保;保险;转易;转易书 assurance of interest 权益的转易 at 19XX price 按一九,,年价格计算 at a discount 按赔价计算;按贴水价格计算;打折扣 at a premium 按溢价计算;按升水价格计算 at call 通知付款;按通知 at constant market price 按固定市价计算 at constant price 按固定价格计算 at cost 按成本计算 at current market price 按当时市价计算;按现时市价计算 at current price 按当时价格计算;按现时价格计算 at factor cost 按要素成本计算;按生产要素成本计算 at money-of-the-day price 按付款当日价格计算 at or better 按指定或较佳价位〔买卖指令〕 at par 按面值计算;平价 at sight 见票即付 8 at the close 按收市盘 at the opening 按开市盘 attestation 见证;见证条款 at-the-money option 平价期权 attorney 受权人;受托代表人 attornment 新拥有人承认书 attributable profit 可归属利润 attributable share value 可归属股份价值 Auckland Stock Exchange 奥克兰证券交易所 auction 拍卖 auctioneer 拍卖商 audit 审计;核数 Audit Commission 审计署 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕;核数 委员会〔证券及期货事务监察委员会〕 audit review 帐目审查 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 audited account 审计帐目;经审计的帐目 audited annual account 经审计的周年帐目 audited balance sheet 经审计的资产负债表 auditor 核数师;核数主任;审计师 auditor's certificate 核数师证明书;审计师证明书 auditor's report 核数师报告;审计师报告 Aussie bond 澳元债券 austerity budget 紧缩预算 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团 有限公司 Australia All Ordinaries Index 澳洲所有普通股票指数 Australian Dollar [AUD] 澳元 Australian Options Market 澳大利亚期权市场 Australian Securities Commission 澳洲证券事务监察委员会 Australian Society of Certified Practising Accountants 澳洲执业会计师公 会 Australian Stock Exchange 澳大利亚证券交易所 Austrian Schilling [ATS] 奥地利先令 authentication 认证;鉴证 authority to purchase 委托购买证;委购书 authorization 认可;核准;授权;授权书 authorization by direction 指示授权 authorization by instruction 指令授权 authorization by warrant 令状授权 authorization of unit trust 单位信托的认可 authorized agent 指定代理人 authorized capital 法定资本 authorized clerk 出市员 authorized dealer 认可交易商 authorized financial institution 认可财务机构 authorized fund 认可基金 authorized fund house 获授权的基金公司;认可基金公司 authorized institution 认可机构 authorized institution incorporated in Hong Kong 在香港成立为法团的认 可机构 authorized institution incorporated outside Hong Kong 在香港以外成立为 法团的认可机构 authorized insurer 获授权保险人;获认可承保人 authorized investment 特准投资项目 authorized person 获授权人 9 authorized representative 获授权代表 authorized share capital 法定股本 automated quotation system 自动报价系统 Automated Trading System [ATS] [Hong Kong Futures Exchange Limite d] 自动交易系统〔香港期货交易所有限公司〕 automatic adjustment mechanism 自动调整机制 automatic adjustment system 自动调整系统 Automatic Clearing House 自动票据交换所 automatic exchange rates accumulation system 自动化汇率累集系统 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 automatic teller machine [ATM] 自动柜员机 autopay 自动转帐 available assets 可用资产 available fiscal reserve 现存财政储备 available profit 可用利润 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 average 平均;平均数;海损 average basic salary 平均基本薪金 average consumer expenditure 平均消费开支;一般消费开支 average cost 平均成本 average cost of land production 增辟土地平均成本 average daily turnover 平均每日成交额 average daily wage rate 平均每日工资率 average expenditure pattern 平均开支模式 average growth rate 平均增长率 average net fixed assets 固定资产平均净值 average of relatives 相对价格平均数 average price 平均价格 average propensity to consume 平均消费倾向;一般消费倾向 average propensity to save 平均储蓄倾向;一般储蓄倾向 average rate 平均率 average revenue 平均收入;平均收益 average stock 平均库存;平均存货 average yearly rent 平均年租 avoidance of double taxation 避免双重课税 avoidance of tax 避税 B: B share ,股;乙类股份 BA Asia Limited 美银亚洲有限公司 BA Finance (Hong Kong) Limited 美银财务(香港)有限公司 back duty 补缴税款 back tax 补缴税款 backdoor listing “借壳”上市;“买壳”上市 back-to-back credit 对开信贷 back-to-back loan 对销贷款 backwardation 交割延期费〔证券〕;倒价〔期货〕;现货溢价 bad debt 坏帐 bad debt provision 坏帐准备 bad year 歉年 bailee 受寄人 Bailiff 执达主任 Bailiff Office 执达主任办事处 bailment 委托保管 balance 差额;余额;结余 balance brought down 余额承上 balance brought forward 〔上年度〕结转;余额承前 balance carried down 余额转下 10 balance carried forward 〔本年度〕结转;余额移后 balance of international indebtedness 国际借贷差额;国际借贷平衡 表 balance of international payments 国际收支差额;国际收支平衡表 balance of payments 国际收支差额;国际收支平衡表 Balance of Payments Manual [International Monetary Fund] 《国际 收支手册》〔国际货币基金组织〕 balance of proceeds 收入余数 balance of trade 贸易差额 balance sheet 资产负债表 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 bank code 银行暗码 bank draft 银行汇票 Bank Examiner 银行审查主任 Bank for International Settlements 国际结算银行 bank guarantee 银行担保 bank lending 银行贷款 bank liquidity 银行流动资金 bank loan 银行贷款 Bank Melli Iran 伊朗国家银行 bank note 银行纸币;钞票 bank note handling fee 处理纸币的手续费 bank note lawfully issued 合法发行的银行纸币 bank note payable to bearer on demand 凭票要求付款予持票人的纸币 bank note transaction 货币交易 bank notes rate 现钞汇率 Bank of America (Asia) Limited 美国(亚洲)银行有限公司 Bank of America NT & SA 美国银行 Bank of Ayudhya Public Company Limited 大城银行 Bank of China 中国银行 Bank of China Group 中银集团 Bank of Communications 交通银行 Bank of East Asia, Limited 东亚银行有限公司 Bank of England 英伦银行 Bank of Fukuoka Ltd. 冈银行 Bank of India 印度银行 Bank of Montreal 加拿大满地可银行 Bank of Nova Scotia 加拿大丰业银行 Bank of Scotland 苏格兰银行 Bank of Taiwan 台湾银行 Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行 bank rate 银行利率;银行贴现率;银行牌价 bank service charges 银行手续费;银行服务费 bank statement 银行结单 11 Bank, The [magazine] 《银行家杂志》 bank trading day 银行营业日 banker 银行家;银行业者;银行 banker's acceptance 银行承兑汇票 banker's authority 银行权能 banker's book 银行簿册 bankers' clearing house 银行票据交换所;银行票据结算所 banker's draft 银行本票;银行汇票 banker's order 银行付款;银行本票 banker's record 银行记录 Bankers Trust Company 美国信孚银行 banker's undertaking 银行承诺 Banking Advisory Committee 银行业务谘询委员会 Banking and Monetary Section [Financial Services Bureau] 银行及金融组 〔财经事务局〕 banking business 银行业务 Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业 (行为守则)指引》 Banking Development Division [Hong Kong Monetary Authority] 银行业 拓展处〔香港金融管理局〕 banking facility 银行融资;银行服务 banking licence 银行牌照 Banking Policy Department [Hong Kong Monetary Authority] 银行政策部 〔香港金融管理局〕 Banking Policy Division [Hong Kong Monetary Authority] 银行政策处 〔香港金融管理局〕 Banking Supervision Department [Hong Kong Monetary Authority] 银行 监理部〔香港金融管理局〕 Banking Supervision Division [Hong Kong Monetary Authority] 银行监理 处〔香港金融管理局〕 Banking Supervision Review Committee 银行监管检讨委员会 banking supervisory authority 银行监管当局 banking system 银行体系 bank-related broker 与银行有关的经纪 bankrupt 破产;破产人 bankruptcy court 破产法庭 Bankruptcy Estates Account 破产人产业帐户 bankruptcy notice 破产通知书 bankruptcy order 破产令 bankruptcy petition 破产呈请书 bankruptcy proceeding 破产法律程序 bank's buying rate 银行买价 bank's selling rate 银行卖价 Banque Nationale de Paris 法国国家巴黎银行 Banque Worms 法安银行 Barclays Bank plc 柏克莱国际银行 bargain hunting 趁低吸纳;在低价位购入 Barings crisis 霸菱危机 base 基数;基值;基准;基础 base cost 基准费用 base date 基准日期;基日 base index 基本指数 base of valuation 估值基准 base period 基期;评税基期 base rate 基本利率;基本汇率 base year 基准年;基年 baseline 基线 baseline expenditure 基线开支 baseline-plus forecast 基线开支及额外开支预测 12 base-weighted Laspeyres index 基本加权的拉斯佩尔指数 base-year average price 基年平均价格 basic allowance 基本免税额 basic personal allowance 基本个人免税额 basic salary 基本薪金;底薪 basic value 基本值 basic wage 基本工资;底薪 basis 标准;基准;差价〔有价证券〕 basis of assessment 评税标准;评税根据 basis of consolidation 帐项综合算法 basis of valuation of property 财产估价准则 Basle Agreement 《巴塞尔协议》 Basle Capital Accord 《巴塞尔资本协定》 Basle capital adequacy requirement 巴塞尔资产充足要求 Basle Committee 巴塞尔委员会 Basle Committee on Banking Supervision 巴塞尔银行监管委员会 Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模 式 Basle Concordat 《巴塞尔协定》 Basle Payments Committee 巴塞尔支付委员会 Basle standardized approach 巴塞尔标准计算方法 Bauhinia design coin 洋紫荆硬币 Bayerische Landesbank Girozentrale 巴伐利亚州银行 BCA Finance Limited 中亚财务有限公司 BCOM Finance (Hong Kong) Limited 交通财务有限公司 BDNI Finance Limited 印尼商业财务有限公司 bear 看淡股市者;“淡友”;抛空投机者 bear bond 熊债券 bear market 熊市;跌市;淡市;空头市场 bear position 空仓 bearer 持票人 bearer bill 不记名汇票 bearer bond 不记名债券 bearer certificate 不记名票据 bearer cheque 不记名支票;来人支票 bearer instrument 不记名文书 bearer securities 不记名证券 behaviour 走势;表现;行为 Belgian Franc [BEF] 比利时法郎 below-the-line account 线下帐目 benchmark 基准 benchmark database 基准数据库 benchmark entry point 基准起薪点 benchmark estimate 基准估计数字 benchmark revision 基准数字修订 benchmark survey 基准统计 benchmark yield curve 基准收益率曲线 beneficial holding 实益股份;实益持股量 beneficial interest 实益权益 beneficial interest in property 财产的实益权益 beneficial interest in shareholding 所持实益股份 beneficial owner 实益拥有人 beneficial ownership 实益拥有权 beneficial shareholding 实益股份 beneficially interested 享有实质权益 beneficially owned 实益拥有 beneficially owned share 实益股份 beneficiary 受益人;受惠人;受款人;受惠国 beneficiary under a trust 信托受益人 13 benefit 利益;福利;津贴;保险赔偿费 benefit of contract 合约利益 Bergen Bank 卑尔根银行 best lending rate 最优惠贷款利率 Best Practice Guide 《最佳执行指引》 Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》 bet 投注 beta coefficient 贝他系数;“啤打”系数;投资风险与股市风险系数 bets and sweeps tax 博彩及彩票税 betterment 不动产增值;修缮经费 betterment income 资产增值收入 betterment profit 以资产增值方法计算的利润额 betting duty 博彩税 bid 叫价;出价;投标;提出拨款申请;买盘 bid price 买价;投标价格;收购价 bid rate 买价;投标价;拆入息率 bidder 竞投人 BII Finance Company Limited 印尼国际财务有限公司 bilateral agreement 双边协议;双边协定 bilateral meeting 双边会议 bilateral netting agreement 双边净额结算协议 bilateral repurchase agreement 双边回购协议 bill 票据;帐单;汇票;条例草案 bill acceptance 票据承兑 bill broker 票据经纪 bill discounting company 票据贴现公司 bill for clearing 交换票据;结算票据 bill in a set 汇票联票 bill of exchange 汇票 bill of lading [B/L] 提单 bill of sale [B/S] 卖据;动产抵押据 bill payable after sight 见票后付款汇票 bill payable on demand 凭票要求付款的汇票 bill purchased 出口押汇;买入票据 bill receivable 应收票据 Bills of Exchange Law 《票据法》 blank endorsement 空白背书;不记名背书 blanket insurance 总括保险;综合保险;统保 blanket policy 总括保险单;统保单 block 交易单位〔证券〕;大宗股票;集团 block allocation 整体拨款;整笔拨款 block capital grant 整笔非经常补助金 block discount policy 折扣统保单 block grant 整笔补助金 block grant system 整笔补助金制度 block offer [securities] 整批发售〔证券〕 block vote 整体拨款 blue chip 蓝筹股;优质股票 board lot 交易单位;上牌单位;“一手” Board of Governors of the International Monetary Fund 国际货币基 金组织理事会 Board of Governors of the World Bank 世界银行理事会 Board of Hong Kong Futures Exchange Limited 香港期货交易所有限 公司董事局 Board of Inland Revenue 税务委员会 Board of Review [inland revenue] 税务上诉委员会 Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝 加哥〕 14 Board of Treasury 库务管理委员会 board trading 上板式买卖 BOCI Capital Limited 中银国际融资有限公司 body corporate 法团;法人团体 Bogor Declaration 《茂物宣言》 bogus transaction 虚假交易 bona fide mortgage 真正抵押 bona fide transaction 真正交易 bona vacantia 无主财物 bond 债券;担保契据;担保书;债权证明书 bond denominated in Hong Kong dollars 以港元为本位的债券;港元 债券 bond fund 债券基金 bond rating 债券评级 bonded warehouse 保税仓 bonus 花红;红利;奖金 bonus issue 红股发行 bonus share 红股 book 簿册;帐簿 book and paper 簿册及文据 book close date 截止过户日期 book debt 帐面债项 book entry 帐面记录 book loss 帐面亏损;帐面损失 book of account 帐簿 book profit 帐面利润 book reserve 帐面储备 book value 帐面价值 book-keeping transaction 帐面交易 boom year 经济高度增长年;景气年份 booming market 旺市;好市;景气市场 boost 上扬 borrow 借入 borrowed fund 借入资金 borrowed stock 被借用证券 borrower 借用人;借款人;借方 borrowing 借款;借贷;举债 borrowing and lending of stocks 借用及借出证券 borrowing power 借贷权;借款能力 borrowing upon stock 以公债形式借取款项 bottom out 见底回升;停泻回升 bottom price 最低价;底价 bought and sold note 买卖单据 bought note 买货单 braking effect 抑制效果 branch 部;分行;支行 branch registration certificate 分行登记证 branch registration fee 分行登记费 breach of trust 违反信托 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 break-even 收支平衡;收支相抵;损益两平 break-even point 收支平衡点;损益平衡点 Bretton Woods Agreement 《布雷顿森林协定》 Bretton Woods System 布雷顿森林制度 brief fee 诉讼费;承办费 broad definition of money supply 广义货币供应 broker 经纪 brokerage 经纪费;经纪佣金 15 brokerage charges 经纪费;经纪佣金 brokerage house 经纪行 Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所 有限公司〕 Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划 〔忠诚保险计划〕 broker's firm 经纪行 broker's representative 经纪代表 brought to credit 入帐 Brussels Stock Exchange 布鲁塞尔证券交易所 Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 bucketing “对敲”;利用顾客资金买空卖空 bucketing offence “对敲”罪行 budget 财政预算案;预算 budget booklet 预算案小册 Budget Committee [Securities and Futures Commission] 财政预算委 员会〔证券及期货事务监察委员会〕 Budget Concluding Speech 《财政预算案总结演词》 budget cycle 财政预算案编制周期 Budget Day 财政预算案发表日 budget debate 财政预算案辩论 budget deficit 财政预算赤字 budget exercise 财政预算案编制工作 budget guideline 财政预算案准则;财政预算案指引 budget guideline ratio 财政预算案准则比率 budget proposal 财政预算案建议 budget revenue 财政预算案收入 budget revenue measure 财政预算案税收措施;财政预算案收入措 施 Budget Speech 《财政预算案演词》 budget strategy 财政预算策略 budget surplus 财政预算盈余 budgetary and cost control 预算与成本管制 budgetary criterion 开支预算准则 budgetary deficit 财政预算赤字 budgetary guideline 财政预算指引 budgetary implication 财政预算的影响 budgetary innovation 财政预算新措施 budgetary management 财政预算管理 budgetary policy 财政预算政策 budgetary position 财政预算状况 budgetary strategy 财政预算策略 budgetary system 财政预算制度 budgeted cost 预算成本 budgeted for surplus 预算盈余 building cost index 建造成本指数 built-in control of the money supply 货币供应的内在调节功能 built-in stabilizer 内在稳定因素;内在稳定措施 bulk buying 大宗采购;大批购买 bulk transfer 大额股票转名 bull 看好股市者;“好友”;买空投机者 bull bond 牛债券 bull market 牛市;升市;旺市;多头市场 bull position 长仓 bullion broker 金银经纪 bullion market 金银市场 Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 buoy up 上升 16 buoyant 活跃;蓬勃;坚挺;保持高价〔股票〕 buoyant market 市况活跃 bursary 助学金;补助金 business 商业;业务 business address 营业地址 business association 业务协会 business bank account 银行营业户口 business concession 特许经营权 business cycle 商业周期;经济周期;商业循环 business day 营业日;交易日 business expenses 营业开支;营业费用 business for profit 牟利业务 business hour 营业时间 business income 营业收入 Business Manager [Companies Registry] 业务经理〔公司注册处〕 business of exchange currencies 货币兑换业务 business of taking deposits 接受存款业务 business plan 业务计划 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 business registration fee 商业登记费 business registration inspector 商业登记督察 business registration number 商业登记号码 Business Registration Office [Inland Revenue Department] 商业登记署 〔税务局〕 Business Registration Officer 商业登记主任 business sector 商界 business sentiment 营商意欲 business taxation 商业课税 business turnover 营业额 business undertaking 商业经营 business-friendly 方便商界;有利营商;利于商界运作 buy 买入 buy low and sell high 低价买入而高价卖出 buy order 买盘 buyer's market 买家市场 buyer's price 买价;买方出价 buy-in 补进;补仓 buying rate 买入价;买入汇率 C: calendar year figure 历年数字 call 催缴通知;认购期权 call deposit 通知存款;活期存款 call loan 短期同业拆借;通知贷款 call margin 补仓;追加保证金 call market 短期同业拆放市场 call money 短期同业拆借;活期贷款 call option 认购期权;看涨期权 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 callable share 可收回股份;可兑付股份 called up share capital 已催缴股本 Canadian Dollar [CAD] 加拿大元 Canadian Eastern Finance Limited 加拿大怡东财务有限公司 Canadian Imperial Bank of Commerce 加拿大帝国商业银行 cancellation price 取消费 17 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 S ystem [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 capital commitment 资本承担 capital contribution certificate 出资证明书 capital convergence 划一资本充足比率 capital cost 资本成本;建设成本;建设费用 capital cover 资本保证 capital deficit 资本亏绌;资本赤字 capital divided into shares 资本分成股份 capital element 资本因素;资本部分 capital equipment 资本设备 capital expenditure 资本开支;非经常开支 capital expenses 资本费用 capital financing 筹集资本;以非经常收入支付非经常开支的结算 capital flow 资金流量 capital formation 资本形成;集资 capital formation figure 资本组合数字 capital fund 资本基金 capital gain 资本增益;资本增值 capital gains tax 资本增值税 capital goods 资本财货;资本货物 capital grant 非经常补助金;非经常拨款;建设补助金 capital grant cycle 建设补助金周期 capital injection 注入资本;注资 capital input 投入资本 capital intensity 资本密集度 capital intensive 资本密集 capital investment 资本投资 Capital Investment Fund 资本投资基金 capital loss 资本损失 capital maintenance 资本保值;资本保留 capital market 资本市场;资金市场 capital market instrument 资本市场票据 capital money 资本款项 capital money subject to a trust 信托财产资本 capital movement 资本流动 capital nature 资本性质 capital outlay 资本支出 capital portion 资本部分 capital profit 资本利润 capital project 基本工程项目;非经常开支项目 capital receipt 资本收入 18 capital redemption 资本赎回 capital redemption business 资本赎回业务 capital redemption contract 资本赎回合约 capital redemption reserve 资本赎回储备 capital reduction 资本减缩;减资 Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕 capital repayment 偿还资本 capital reserve 资本储备;后备资本 capital revenue 资本收益;非经常收入 capital spending 资本开支;资本支出;非经常开支 capital stock 股本 capital stock subscription 认缴股本;认购股本 capital subsidy 建设津贴;基本建设津贴 capital subvention 非经常资助金 capital sum 资本额 capital tax 资本税 capital transfer tax 资本转移税 capital turnover 资本周转率 capital value 资本价值 capital works project 基本工程项目 Capital Works Reserve Fund 基本工程储备基金 Capital Works Resource Allocation Exercise 基本工程计划资源分配工 作 capitalization 资本化;资本总额 capitalization of interest 利息化作本金 capitalized interest 化作本金的利息 capitalized loan 转作资本的贷款 capitalized value 资本还原值;资本化价值 capitation grant 按人计算的补助金 captive insurance business 专属自保保险业务 car insurance 汽车保险 Caribbean Development Bank 加勒比开发银行 CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [tradin g as Cariplo S.p.A.] 意大利嘉利堡银行 cartel 同业联盟;卡特尔 cartelized rates system 联营式利率制度 cash 现金;现款 cash accounting system 现金会计制度 cash acquisition 以现金投资所得的资产 cash allowance 现金津贴 cash assets 现金资产 cash at bank 银行现金;银行存款 cash balance 现金结余 cash basis 现金收付制;收付实现制 cash basis accounting 现金收付制会计;收付实现制会计 cash bonus 现金红利 cash book 现金出纳帐;现金簿 cash client 现金客户 cash commission rebate 现金回佣 cash compensation 现金补偿 cash contribution 现金承担额;现金分担额 cash cost 直接费用;现金成本 cash coupon 现金礼券 cash credit 现金信贷 cash deficit 现金赤字 cash deposit and withdrawal 现金收支 cash disbursement journal 现金支出日记簿 cash disbursement slip 现金支出传票;现金支出单 19 cash flow 现金流量;银根 cash flow lending 流动现金放款;无抵押融资 cash flow statement 现金流量表;现金流动表 cash flow surplus 现金流量盈余 cash in hand 库存现金;手头现金 cash in till 备用现金 cash in transit 运送中现金;在运现金 cash input 投入现金 cash input figure 现金投入数字 cash limit 现金支出限额;现金限额 cash margin 现金保证金 cash market 现货市场;现金交易市场 cash offer 现金要约;现金补偿额 cash payment 现金付款;现金支付 cash position 现金头寸 cash price 现金价格 cash receipts journal 现金收入日记簿 cash receiving slip 现金收入传票;现金收入单 cash settlement 现金结算 cash surplus 现金盈余 cash with order 订货付现;凭票即付 cashier's order 银行本票 cashier's order outstanding 未承兑的银行本票 cash-limited subhead 有现金支出限额的分目 cash-sweep 现金彩票活动 casual client “散客”;“散户” CCASS Depository 中央结算系统证券存管处 CCIC Finance Limited 中芝兴业财务有限公司 cedant 分出者 ceding company 分出公司 ceding insurer 分出保险人 ceiling 上限 ceiling price 最高限价 central bank 中央银行 Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 central banking 中央银行业务 central banking function 中央银行职能 Central Clearing and Custodian System 中央结算及托管系统 Central Clearing and Depository System 中央结算及存管系统 Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 central clearing house 中央结算所 central clearing system 中央结算制度;集体交收系统 central custody system 中央托管系统 central depository 中央存管处 central depository system 中央证券存管制度 Central Moneymarkets Unit [CMU] 债务工具中央结算系统 central rate 中央汇率;中心汇率 Central Registration Hong Kong Limited 香港中央证券登记有限公司 Central Tender Board 中央投标委员会 Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 centralized budgetary and payments system 集中预算及支付制度 centred 12-month moving average 十二个月定位移动平均数 certificate of approval 批准证明书 certificate of beneficial entitlement to property 资产权益证书 certificate of compliance 合格证明书;合约完成证明书 certificate of deposit [CD] 存款证 20 certificate of exemption from estate duty 豁免遗产税证明书 certificate of incorporation 公司注册证书;法团注册证书 certificate of incorporation of registered trustees 注册受托人法团证书 certificate of indebtedness [CI] 负债证明书 certificate of insurance 保险证书 certificate of interest 权益证明书;息票 certificate of means 资产证明书 certificate of participation 参与证明书 certificate of payment of profits tax 缴付利得税证明书 certificate of preference 特惠税证 certificate of rateable value 应课差饷租值证明书 certificate of registration 登记证书;注册证明书 certificate of satisfaction 清偿证明书 certificate of transfer 转让证明书 certificate to bearer 不记名证明书 certification 核证 certification fee 核证费 certified cheque 经银行证明可兑现的支票 certified public accountant [CPA] 执业会计师 certified statement 经证明的报表 cessation of business 停业 cession 分保 C.F. Finance Company Limited 浙一财务有限公司 chance 机会;中彩机会 Chang Hwa Commercial Bank, Ltd. 彰化商业银行 change of domicile 迁册 change to estimates 修订预算 change to the approved estimates of expenditure 核准开支预算的变动 charge 费用;押记;抵押 charge number 税单号码 charge on assets 资产的征税 charge upon general revenue 从政府一般收入中拨款支付 chargeable 可予征收;应课税的 chargeable agreement for sale 可予征收印花税的买卖协议 chargeable income 应课税入息 chargeable normal trading receipt 应课税的一般营业收入 chargeable profit 应课税利润 chargeable to tax 应课税 charged to... 记入„„帐目 chargee 承押记人 charge-holder 受押人 Charges Section [Companies Registry] 押记注册组〔公司注册处〕 charging order 押记令 chargor's right 押记人的权利 charitable donation 慈善捐款 charitable trust 慈善信托 charity property 慈善财产 Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 charter 章程;特许权 charter of incorporation 成立章程 chartered accountant 特许会计师 Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 Chartered Institute of Public Finance and Accountancy [United Kingd om] 特许公共财政及会计学会〔英国〕 charterer 承租人 Chase Manhattan Asia Limited 美国大通亚洲有限公司 21 Chase Manhattan Bank 美国大通银行 chattels 实产 Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 Che Hsing Finance Company Limited 浙兴财务有限公司 check-and-balance system 制约平衡制度 Chekiang First Bank Limited 浙江第一银行 cheque 支票 Chiao Yue Finance Company Limited 侨裕财务有限公司 Chiba Bank, Ltd. 千叶银行 Chicago Board of Options Exchange 芝加哥期权交易所 Chicago Board of Trade 芝加哥交易所 Chicago Mercantile Exchange 芝加哥商品交易所 Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 child allowance 子女免税额 China & South Sea Bank Limited 中南银行 China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货交易所有限公司〕 China concept stock 中国概念股 China Construction Bank 中国建设银行 China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕 China Economic News 《中国经济新闻》 China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 China State Bank Limited 国华商业银行 Chinatrust Commercial Bank, Limited 中国信托商业银行 Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Chinese Bankers Club, Hong Kong 香港银行华员会 Chinese Banks' Association 香港华商银行公会 Chinese Gold and Silver Exchange Society 金银业贸易场 Chinese New Year bonus 年奖;年终花红 chit fund 银会 Chiyu Banking Corporation Limited 集友银行有限公司 Chiyu Finance Company Limited 集友财务有限公司 Cho Hung Finance Limited 朝兴金融有限公司 choses in action 无形动产;据法权产 chronological book 序时帐簿 Chubu Securities Finance Company 中部证券金融公司 Chung Khiaw Bank Limited 崇侨银行 Chung Nan Finance Company Limited 中南财务有限公司 Chuo Trust & Banking Co., Ltd. 中央信托银行 Chuo Trust Asia Limited 中央信托亚洲有限公司 Citibank, N.A. 万国宝通银行 CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Citicorp International Limited 万国宝通国际有限公司 civil debt 民事债项 Civil Service Pension Reserve Fund 公务员退休金储备基金 claim 申索;索偿;债权 22 claim equalization fund 申索平衡基金 claim for refund of property tax 申请发还物业税 claim of debt 债权申索 claim on bank 对银行的债权 claim to dividend 摊还债款申索 claimant 申索人;索偿人 claims statistics 申索统计数字 class of insurance business 保险业务类别 class of property 财产类别 claw-back 递减率 clearance cost 清拆成本 clearing 结算;票据交换;清算 clearing account 结算帐户 clearing and settlement system 结算和交收系统 clearing balance 结算差额 clearing bank 结算银行 clearing cheque 交换支票 clearing house 结算所;票据交换所 Clearing House Automated Transfer System [CHATS] 结算所自动转帐系 统 Clearing House of the Hong Kong Association of Banks 香港银行公会结 算所 clearing member 结算会员 Clearing Members' Fund 结算会员基金 clearing participant 结算参与者 clearing rebate 结算费用的回佣 Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》 〔联交所期权结算所有限公司〕 Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立 法会〕 Clerk to the Board of Review 税务上诉委员会书记 client 客户;委托人;当事人 client agreement 客户协议 client confidentiality 客户保密的责任 client money 客户款项 client statement 客户结单 clients fund 客户资金 close 结算;收市;收盘 close a position 平仓;轧平头寸 close company 股份不公开的公司 close higher 收市时价位较高 close lower 收市时价位较低 close mixed 收市时荣辱互见 close of exchange 交易所停市 close of financial year 财政年度终结 close out 平仓 close out a long position 平长仓 close out a short position 平空仓 close steady 收市时价格稳定 close the gap 弥补差距 closed position 平仓 closed-end investment corporation 股份固定的投资公司 close-out price 抛售价格 closing account 决算帐户 closing balance 期终结余;收市结余 closing price 收市价;收盘价 closing quotation 收市价;收市行情 closing rate 收市汇价;收盘汇率 closing transaction 平仓交易 23 clothing levy 成衣税 club deposit 零存整付存款 Code of Aid 《资助则例》 Code of Banking Practice 《银行营运守则》 Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕 Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Fut ures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 Code of Conduct for Persons Registered with the Securities and Futures Co mmission 《证券及期货事务监察委员会注册人操守准则》 code of practice 实务守则;经营守则;执业守则 Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Code on Pooled Retirement Funds 《集资退休基金守则》 Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》〔《股份购回守则》〕 Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 co-debtor 共同债务人 co-financing scheme 共同融资计划 cognizance 证明令 coin 硬币 coin replacement programme 硬币取缔计划 coin set 套装硬币 coinage 硬币 Coinage Security Fund 硬币发行基金 cold call 主动与准客户接触 collapse in prices 价格下泻;价格下挫;价格暴跌 collateral 抵押品 collateral bond 担保债券 collateral loan 抵押贷款 collateral security 附属抵押品 collection 征收;收取 Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 collection of betting duty 收取博彩税 Collection Office [Inland Revenue Department] 收税处〔税务局〕 collective consumption 集体消费 Collector 收税主任 Collector of Rates 差饷征收官 Collector of Stamp Revenue 印花税署署长 Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 combined surplus 合并盈余 combined visible and invisible trade account 有形及无形贸易合并帐目 COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 commemoration coin 具纪念性的硬币 commencement of winding-up 清盘开始 commerce and industry sub-index 工商分类指数 commercial activity 商业活动 commercial bank 商业银行 Commercial Bank Act of Norway 《挪威商业银行法》 Commercial Banks Law 《商业银行法》 commercial borrowing 商业借款 24 Commercial Code of Japan 《日本商法》 Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 commercial invoice 商业发票 commercial letter of credit 商业信用证 commercial loan 商业贷款;商业放款 commercial paper 商业票据 commercial paper market 商业票据市场 commercial registry 商业登记处 commercial return 商业回报 commercial sale 商业销售 commercialization 商品化 commercially viable 具商业利益;有利可图 Commerzbank AG 西德商业银行 commission 佣金;委员会 Commission des Operations de Bourse of France 法国证券事务监察委员会 commission house 佣金行;代办行 commission payable 须付的佣金 commission rebate 佣金回扣 Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Commissioner of Banking 银行监理专员〔银监专员〕 Commissioner of Estate Duty 遗产税署署长 Commissioner of Inland Revenue 税务局局长 Commissioner of Insurance 保险业监理专员 Commissioner of Rating and Valuation 差饷物业估价署署长 commitment 承担;已承担的开支;承担额;承担项目 commitment fee 承诺费 Committee of the Hong Kong Association of Banks 香港银行公会委员会 Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕 Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕 Commodities Dealers' Deposit Fund 商品交易商按金基金 Commodities Trading Commission 商品交易事务监察委员会 commodity 商品 commodity classification 商品分类法 Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 commodity dealer 商品交易商 commodity exchange 商品交易所 Commodity Exchange Compensation Fund 商品交易所赔偿基金 Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 commodity flow method 商品流动法;商品流通法 Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 commodity futures contract 商品期货合约 commodity market 商品市场 commodity tax 商品税 commodity trading adviser 商品交易顾问 commodity trading adviser's representative 商品交易顾问代表 commodity trading advisory contract 商品交易顾问合约 commodity warrant 商品期权证 commodity-based investment 以商品为基础的投资 common fund 共同基金 25 common property 分权共有财产 common share 普通股 common stock 普通股 Commonwealth Bank of Australia 澳洲联邦银行 Commonwealth Development Corporation 英联邦发展公司 Commonwealth Finance Ministers Conference 英联邦财长会议 Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 Commonwealth income tax 英联邦入息税 Commonwealth Preference 英联邦特惠制 communal property 公有财产;公有产业 communication expenses 通讯费用 Community Preference 欧共体特惠制 commutation of pension 退休金的折算 commuted gratuity 折算酬金 commuted pension gratuity 经折算的退休酬金 Companies Act [United Kingdom] 《公司法令》〔英国〕 Companies Handbook 《上市公司手册》 companies inspector 公司检查员 Companies Liquidation Account 公司清盘帐户 Companies Ordinance: Information to be Included in a Rights Issue Prospe ctus 《公司条例:供股章程须载有的资料》 Companies Ordinance: Information to be Included in Prospectuses Regardi ng the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 Companies Registration Officer 公司注册主任 Companies Registry 公司注册处 Companies Registry Trading Fund 公司注册处营运基金 Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部〔公司注册处〕 company in which the public are substantially interested 由公众拥有相当权益的公司 company limited by guarantee 担保有限公司 company limited by shares 股份有限公司 company register 公司登记册 company registration fee 公司注册费 company with limited liability 有限法律责任的公司 company's memorandum 公司组织章程 company's reserve 公司储备 comparative advantage 比较优势;比较利益 compensation 补偿金;赔偿 Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会〔香港联合交易所有限公司〕 compensation from insurance 保险赔偿 compensation fund 赔偿基金 compensation fund levy 赔偿基金征费 compensation rate 补偿率 Compensation Review Committee 赔偿检讨委员会 compensation scheme 赔偿计划 compensation trade 补偿贸易 compensation value 补偿值 compensatory payment 补偿付款 competition and pricing strategy 竞争与定价策略 competitive edge 竞争优势 competitive price 具竞争力的价格 competitive tender 竞争性投标 Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕 component of expenditure 开支组成部分 26 Composite Consumer Price Index 综合消费物价指数 composite index 综合指数 composite rating 综合评级 composite return form 综合报税表 Composite Securities and Futures Bill 《证券及期货综合条例草案》 composite tax return 综合报税表 composition 组合成分;债务重整协议 composition of earnings 收益组合成分 compound increase 复合增加率;复合增长率 compound interest 复利 compounding or arranging debtor 正就债务作重整或偿还安排的债务人 comprador note 买办票据 comprador order 买办付款令票 comprehensive income tax 综合所得税 comptroller 审计主任 compulsory liquidation 强制清盘 compulsory winding-up 强制清盘 computation 计算;计算表 computational procedure 计算方法 computer audit programme 电脑审计程序;电脑核数程序 concentrated position 集中持仓量 concentration risk 资金集中风险;集中融资风险 concept stock 概念股 concession 特许权;宽减措施;优惠 concession contract 特许经营权合约 concessionary rate 优惠率 concordat 协定;契约;国际监管条约 condition 条件 conditional endorsement 附有条件的背书 conditional offer 有条件要约 conditional sale agreement 有条件售卖协议 conditions of tender 投标章程 Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引??适用于根据 〈杠杆式外汇买卖条例〉获发牌照的人士》 conduct of business standard 业务操守准则 Confidentiality Understandings 保密谅解文件 confirmation letter 确认书 confirmation of mail transfer 信汇证明书 Confirmation of Payment 已缴税证明书 confirmed letter of credit 保兑信用证 confirming bank 保兑银行 confiscation order 没收令 connected transaction 关连交易 consensus capitalism 共识资本主义 conservative investor 保守投资者 consideration 代价;对价;约因 consideration issue [listing method] 代价发行〔上市方式〕 consideration other than cash 现金以外的代价 consignee 收货人;代售人 consignment 托运;寄售 consignor 付货人;托运人;寄售人 consolidated account 综合帐目 consolidated account expenditure 综合帐目开支 consolidated balance sheet 综合资产负债表 consolidated cash deficit 综合现金赤字 consolidated cash surplus 综合现金盈余 consolidated enterprises sectorial index 综合企业分类指数 consolidated net earnings 综合净收益;综合净盈利 27 consolidated net profit 综合净利润;综合纯利 consolidated policy 综合保单 consolidated price 综合价格 consolidated profit and loss account 综合损益帐;综合损益表 consolidated public sector expenditure 公营部门综合开支 consolidated revenue account 综合收入帐 consolidated shareholders' fund 综合股东资金 consolidation of shares 股份合并 consolidation period 巩固期;“牛皮*稳”阶段;大涨后的调整期 consortium company 财团公司 consortium loan 银团贷款 constant dollar figure 固定币值 constant market price 固定市价 constant price 固定价格 constant price series 固定物价计算数列 constant rate 固定比率 constituent stock 成分股 constitution 章程;组织章程 construction output 建造产出量 constructive trust 法律构定信托 consultant accountant 顾问会计师 consultant's fee 顾问费 Consultation Paper on Proposed Regulation on Share Margin Financing 《监管股票按贷财务的建议谘询文件》 Consultation Paper on SEHK Procedures for Reviewing Directors' Suitabili ty 《有关联交所检讨董事资格的程序的谘询文件》 consumer behaviour 消费者行为 Consumer Council 消费者委员会 consumer credit financing operation 消费者信贷业务 consumer demand 消费者需求 consumer durables 耐用消费品 consumer expenditure 消费开支 consumer goods 消费品 consumer market 消费市场 consumer price 消费物价 Consumer Price Index [CPI] 消费物价指数 Consumer Price Index (A) 甲类消费物价指数 Consumer Price Index (B) 乙类消费物价指数 Consumer Price Index Classification System 消费物价指数分类法 Consumer Price Index Report 《消费物价指数月报》 Consumer Price Index series 消费物价指数系列 consumer price inflation 消费物价上涨 Consumer Representative Action Fund 消费者集体诉讼基金 consumer sentiment 消费意欲 consumer spending 消费开支;消费支出 consumption expenditure 消费开支 consumption pattern 消费模式 consumption product 消费产品 consumption tax 消费税 contango 交易延期费;延期交割费;期货溢价 contingencies warrant 紧急拨款令;应急支款授权书 contingency 应急费用;意外开支准备金 contingency allowance 应急准备金 contingency sum 应急费用;意外开支准备金 contingent assets 或有资产 contingent debt 或有债权;待确定债务 contingent interest 待确定的权益 contingent liabilities 或有负债 contingent profit 或有利润 contingent right 或有的权利 28 continue to hold a deposit 继续持有存款 Continuing Member [Hong Kong Association of Banks] 永久会员银行 〔香港银行公会〕 continuing rent 连续租金 continuing trustee 留任受托人 continuous licensing system 长期持牌制度 Continuous Net Settlement System [CNS System] 持续净额交收系统 contra account 对销帐户 contra flow 资金回流 contra item 对销项目 contra transfer 对销转拨 contract 合约 contract for difference 差价合约 contract for service 服务合约 contract for settlement 平仓合约 contract note 成交单据 contract of copartnery 合伙合约 contract of indemnity 弥偿合约 contract of insurance 保险合约 contract of reinsurance 再保险合约 contract price 合约价格 contracting party 订约人;立约人;缔约国 contractual agreement 合约协议 contractual commitment 合约承担 contractual joint venture 合约式联营企业 contractual mutual fund 合约互惠基金 contractual right 合约权利 contractual savings fund 合约储蓄基金 contributed surplus 实缴资本盈余 contribution 出资;供款;捐款;分担款项 contribution account 供款帐户 contribution to gross domestic product 在本地生产总值中所占比率 contribution to investment 出资额 contribution to pension fund 退休金供款 contributor 供款人;出资人;捐助人 contributory 分担人 contributory scheme 供款计划 contrived cessation of business 有预谋的停业 control 控制权;控制;管制 control of a company 公司的控制权;公司控股权 control of business 业务的控制权 controlled company 受控制公司 controller 控制人;控权人;会计长 controller of an authorized institution 认可机构控权人 controlling company 控股公司 controlling interest 控制权益;控股权益 controlling officer 管制人员 controlling officer's report 管制人员报告 controlling shareholder 控股股东;持有控股权的股东 Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的 公约》 conventional lending 传统放款;常规放款 conversion 兑换;换算;转换〔证券〕 conversion factor 换算因数 conversion of stock 公债的转换 conversion rate 兑换率;换算率;转换价格〔证券〕 convertibility 可兑性;兑换性;自由兑换 29 convertibility undertaking 兑换保证 convertible 可兑换;可换股 convertible currency 可兑换货币 convertible debenture 可转换债权证 convertible loan stock 可转换股的债权股额 convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 conveyance 转易;转易契;财产转让证书 conveyance of property 财产转让 conveyance on sale 售卖转易契 conveyancing fee 业权转易费 conveyancing scale charges 物业转易收费标准 cooling-off period 冷静期 co-owner 共同拥有人;分权共有人 co-partner 共同合伙人 co-partnership 共同合伙 Copenhagen Stock Exchange 哥本哈根证券交易所 core capital 核心资本 Core Operational and Financial Risk Management Controls for Over-the-C ounter Derivatives Activities of Registered Persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 Core Principles for Effective Banking Supervision [Basle Committee] 《有效监管银行业的主要原则》〔巴塞尔委员会〕 cornering “夹仓”;轧空;囤积居奇 corporate borrower 借款公司;借款机构 corporate business 公司企业;公司业务 Corporate Communications Department [Stock Exchange of Hong Kong Li mited] 企业传讯部〔香港联合交易所有限公司〕 corporate customer 公司客户 corporate dealer 公司交易商 Corporate Finance Division [Securities and Futures Commission] 企业融资部〔证券及期货事务监察委员会〕 Corporate Finance (D.T.C.) Limited 协联财务有限公司 Corporate Finance Fees Rule 《与公司财务有关的费用规则》 corporate governance 公司管治 corporate income tax 公司所得税 corporate investment adviser 公司投资顾问 corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 corporate plan 公司计划 corporate practice 执业法团 corporate profits tax 公司利得税 corporate savings 公司储蓄 corporate service tax 公司服务税 corporate signature 法团的签名 corporation 法团;公司 corporation bond 公司债券 corporation stock 公司股证;地方债券〔英国〕 corporation tax 公司税 correction phase of stock market 股市调整期 Correctional Services Industries Suspense Account 惩教工业暂记帐 corrective affidavit 修正遗产申报誓章 correspondent bank 代理银行 Cosmos Finance Limited 宇宙财务有限公司 cost 成本;费用;价格 cost centre 成本中心 cost competitiveness 成本竞争力 cost control 成本控制;成本管理 30