财务英语字典

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A share Ａ股；甲类股份
abatement of tax 减税；减扣免税额
ABN AMRO Bank N.V. 荷兰银行
above-the-line expenditure 线上项目支出；经常预算支出
above-the-line receipt 线上项目收入；经常预算收入
ABSA Asia Limited 南非联合亚洲有限公司
absolute change 绝对数值变更
absolute expenditure 实际开支
absolute guideline figure 绝对准则数字
absolute interest 绝对权益
absolute order of discharge 绝对破产解除令
absolute profit margin 绝对利润幅度
absolute value 实值；绝对值
absolutely vested interest 绝对既得权益
absorbed cost 已吸收成本；已分摊成本
absorption 吸收；分摊；合并
absorption rate 吸收率；摊配率；分摊率
ACB Finance Limited 亚洲商业财务有限公司
acceptable form of reciprocity 合理的互惠条件
acceptable rate 适当利率；适当汇率
acceptance agreement 承兑协议
acceptance for honour 参加承兑
acceptor 承兑人；接受人；受票人
acceptor for honour 参加承兑人
accident insurance 意外保险
Accident Insurance Association of Hong Kong 香港意外保险公会
accident insurance scheme 意外保险计划
accident year basis 意外年度基准
accommodation 通融；贷款
accommodation bill 通融票据；空头票据
accommodation party 汇票代发人
account balance 帐户余额；帐户结余
account book 帐簿
account collected in advance 预收款项
account current book 往来帐簿
account of after-acquired property 事后取得的财产报告
account of defaulter 拖欠帐目
account payable 应付帐款
account payee only [A/C payee only] 只可转帐；存入收款人帐户
account receivable 应收帐款
account receivable report 应收帐款报表
account statement 结单；帐单；会计财务报表
account title 帐户名称；会计科目
accountant's report 会计师报告
Accountant's Report Rules 会计师报告规则
accounting and auditing procedure 会计与审计程序；会计与核数程序
Accounting Arrangements 《会计安排》
accounting basis 会计基础
accounting by Official Receiver 破产管理署署长呈交的帐目
Accounting Circular 《会计通告》
accounting class 会计类别
accounting date 记帐日期；会计结算日期

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annual fee 年费
annual general meeting 周年大会
annual growth rate 年增率；每年增长率
annual long-term supplement 长期个案每年补助金
annual pensionable emolument 可供计算退休金的年薪
annual report 年报
Annual Report on the Consumer Price Index 《消费物价指数年报》
annual return 周年报表；周年申报表；每年报税表格
Annual Return Rules 《周年报表规则》
annual review of consumer prices 每年消费物价回顾
annual roll-forward basis 逐年延展方式
annual salary 年薪
annual statement 年度报表；年度决算表
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
annuitant 年金受益人
annuity 年金
annuity contract 年金合约
annuity on human life 人寿年金
antecedent debt 先前的债项
ante-dated cheque 倒填日期支票
anticipated expenditure 预期开支
anticipated net profit 预期纯利
anticipated revenue 预期收入
anti-inflation measure 反通货膨胀措施
anti-inflationary stance 反通货膨胀立场
apparent deficit 表面赤字
apparent financial solvency 表面偿债能力
apparent partner 表面合伙人
application for personal assessment 个人入息课税申请书
application of fund 资金应用
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
appointed actuary 委任精算师
appointed auditor 委任核数师；委任审计师
appointed trustee 委任的受托人
appointer 委任人
apportioned pro rata 按比例分摊
apportionment 分配；分摊
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
apportionment formula 分摊方程式
apportionment of estate duty 遗产税的分摊
appraisal 估价；评估
appreciable growth 可观增长
appreciable impact 显着影响
appreciable increase 可观增长
appreciation 增值；升值
appreciation against other currencies 相对其他货币升值
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
appreciation tax 增值税
appropriation 拨款；拨用；拨付
appropriation account 拨款帐目
Appropriation Bill 拨款法案
appropriation-in-aid system 补助拨款办法
approved assets 核准资产

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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 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 银行付款委托书；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

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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 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

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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 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 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 Futures 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