新加坡有用的财经名词(中英文双语).doc

新加坡有用的财经名词（中英文双语）Abandoned Assets 报废资产Abatement 折扣，减税Abnormal Depreciation 特别折旧Above Par 高于票面价值Absolute Advantage/Cost 绝对优势/成本Absorbed Cost 已吸收成本Absorption 费用/成本的分摊Abstinence 节制Abuse of Trust 不顾信用Accelerated Depreciation 加速折旧Acceptance 承兑，认付Acceptance Bill/Commission 承兑票据/手续费Acceptance House 承兑行Accepting Bank 承兑银行Account Balance 帐户结余/余额Accountability 会计责任，承担责任Accounting Year 会计年度Accrued Assets 应计资产Accrued Expense 应付费用Accrued Income 应付收益Accumulated Amount 累积款额Acquisition (公司对公司的)收购Act of God/Nature 天灾Act of Honour 代兑退票Active Circulation 货币流通额Active Demand 需求甚殷/畅销Active Market 交投畅旺市场/股票Active Trade Balance 贸易顺差ACU (Asian Currency Unit) 亚元单位Ad Valorem Duty 按价税、从价税Added value 增值Added-value Tax (value-added Tax) 增值税Additional Registration Fees 额外注册费Additional Tax 附加税Adjudication of Bankruptcy 宣布破产Admitted Assets 有价值资产、有清算价值资产Advance Capital/Bill 预付资本/预付单Adventure 投机性商业活动Adverse Balance of Payment 支付逆差Adverse Balance of Trade 贸易逆差Advisory Committee 顾问委员会/咨询委员会Affiliate 附属公司/分行AFTA (Asean Free Trade Area) 亚细安自由贸易区After Sales Service 售后服务Aggregate Demand/Supply 总需求/总供应AGM (Annual General Meeting) 股东常年大会AIS (Approved International Shipping Entreprise Scheme) 特准国际船运企业计划AIT (Approved International Trader Scheme) 特准国际贸易商证书Allocation (资金的)分配，拨款Annual Audit 年度审计Annual Report 常年报告书AOT (Approved Oil Trader Scheme) 特准石油交易商证书APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛Appropriation Act/Budget 拨款法案/预算案Approved Securities Companies 特准证券公司Arbitration of Exchange 汇率的裁定Arrears 拖欠数额Asian NIEs 亚洲新兴工业经济体Ask Price 卖价ASSET Card 电子查间系统卡Assets Taxes 资产税(b)Back Tax 退缴税Back to Back L/C 背对背信用证Bad Debts 呆帐Balance 差额平衡;结算Balance Account 结帐Balance Budget/Economy 平衡预算/经济Balance of Financial/Revenue and Expenditure 财政收支平衡Balance of Interest 利益均衡Balance of International Indebtedness 国际借贷差额Balance of International Payment 国际收支平衡/差额Balance of Payment Deficit 收支逆差Balance of Payment Surplus 收支顺差Balance of Trade (对外)贸易差额Balance Sheet 资产与负债表Bank Clearing 票据交换Bank for International Settlement (BIS) 国际结算银行Bank Stock/Year 银行资本/年度Bankers Acceptance 银行承兑Barrier (贸易)壁垒Barter Trade 易货贸易/物物交换Base/Base Year (指数的)基准/基准年Bear Market 熊市Before Tax (Pre-tax) 扣税前Betterment 固定资产之改良、 改良投资、修缮经费Betting Taxes 赌博税Bid Price 买价Bilateral Trade 双边贸易Black Rate/Black Market Price 黑市价Block Vote Allocation System 整笔拨款制度Blue Chip (Share) 蓝筹股Blue Chip investment 蓝筹股投资/稳健投资blue chip stock 蓝筹股Bond 债券Bond 债券Bonus Share 红股Book Closure Date 股票过名/注册截止日期Boomflation 繁荣通膨Booming/Boom 景气/繁荣Boomlet 小景气/短暂繁荣Brain-Intensive Industries 智力密集工业Budget Accounts 预算账户Budget Act 预算法案Budget Allocation 预算拨款Budget Allotment 预算分配Budget Appropriation 预算拨款Budget Enforcement 预算执行Budget for Annual Expenditure 岁出预算Budget for Annual Revenue 岁入预算Budgeting 预算编制Bull Market 牛市Business Enterprise/Entity 工商企业Business Expectation 商业展望Business Income Tax 营业所得税Buying rate 买入汇率(c)Capacity 能力/生产能力/设备能力Capital Account 资本帐户Capital and Labour 资本与劳工Capital and Liabilities Ratio 资本负债比率Capital Budget 资本预算Capital Consumption 资本消耗Capital Deficit 资本赤字Capital Expenditure/Expenses 资本开支/费用Capital Exporting and Recipient Country 资本输出国和资本接受国Capital Gains Tax 资本收益税Capital Grants 资本拨款Capital Intensive 资本密集Capital Market 资本市场(指中长期借贷市场)Capital Revenue 资本收入Capitalisation 市值Cash Budget 现金预算Cash Market 现金市场Central Depository Pte Ltd (CDP) 中央托收公司Central Limit Order Book (CLOB) 自动撮合国际股市CEO 总裁CEPT 有效普惠关税Chartered Bank 特许银行Closing Price 闭市价CNN 电视电缆新闻网(简称电缆新闻网)Commodity Tax 商品税Comparative Advantage 相对优势Comparative Costs 比较成本Complete Plant 成套设备Composite Demand 综合性需求Concession 优惠/特惠Concessional loan/terms 特惠贷款/条件Consolidated Account 综合帐目Consolidated Profit/Loss 综合盈利/亏损(综合损益表)Consolidated Tax 综合税Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳Consumption Tax 消费税Contra Trade 对敲交易Conversion Price 转换价Convertible Loan Stock 可转换债券Corporate and Personal Income Taxes 公司及个人所得税Cost Efficiency 成本效率Cost Inflation 成本性通货膨胀Counter Tariff 对抗关税Counter Trade 对销贸易CPF Cashiers Order 公积金本票CPF Contribution Rate 公积金缴交率Current Account 经常项目/国际收支账目/往来户头Current Expenditure 经常开支Current Liabilities 流动负债Current Year 本年度Customs and Excise Taxes 关税及国产税(d)De Facto Company 事实上的公司Dealer 交易员Debt Relief 债务免除Debt Servicing 债务偿还事务、债务还本付息Deed of Mortgage/Property 抵押契约/财产转让契约Deed Tax 契据税Deflation/Policy 通贷紧缩/政策Deflator 缩减指数Demand-pulled inflation 需求引发的通膨Depreciable Assets 应折旧资产Depreciated Currency 贬值货币Deputy President (银行)副行长Development Financing 发展集资Development Fund 发展基金Development Tax 发展税Diesel Tax 柴油税Diminishing Returns 报酬递减Dividend 股息Dividend Yield 周息率DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议Duties on Cigarettes and Tobacco 香烟与烟草税(e)EAEC (East Asia Economic Caucus) 东亚经济核心论坛Earnings Per Share (EPS) 每股盈利Economic Grouping 经济集团Economy of Scale 规模经济(指大规模企业经营的经济效益)Edusave Account 教育储蓄计划户头EGM (Extraordinary General Meeting) (公司)股东特别大会Electronic Share Application (ESA) 认购新股电子服务EMS (European Monetary System) 欧洲货币体系Entertainments Duty 娱乐税Entrepreneur 企业家Equilibrium of Balance of Payment 国际收支平衡Equity 资本/股本/资产净值Equity Capital 资本/股本Equity Earning 股本盈利Equity Financing 售股集资Equity/Direct Investment 股本投资/直接投资Ergonomics 人才经济学/人类工程学Estate Duty 遗产税Euromart/European Market 欧洲共市Exchange Tax 外汇税Exchequer 国库/财源Exchequer 英国财政部Excise Duty/Tax 国产税/货物税/特许权税Exempt 豁免Exempt from Tax 免税Exemption 豁免缴税Exercise Price 转换价Expansion Broad-based 全面性扩展Expenditure on Manpower 人力开支Expenditure Tax 支出税External Assets 国外资产External Linkage 对外联系Extra Duty 特别税Extraordinary Budget 额外预算Extraordinary Expenditure 额外支出Extraordinary Expenses 额外经费Face value 面值Factors of Production 生产要素Factory Tax 出厂税/制造税Favourable Balance 顺差Favourable Balance of Trade 贸易顺差Final Balance 最后结余、最后余额Final Budget 核定预算Final Dividend 年终股息Financial and Business Services 金融与专业服务Financial Year 财政年Financing 集资Fines and Forfeitures 罚款及没收物Fiscal Levy 财政税收Fiscal Policy 财政政策Fiscal Year 财政年度Fixed Assets System (FAST) 固定资产制度Fixed Price Share 定价股Flexible Wage System 灵活工资制度Foreign Share 海外股Free Depreciation (投资优待)自由折旧Full Employment 全民就业Futures 期贷GATT 关税与贸易总协定(简称关贸总协定)GDP 国内生产总值GDP Deflator 国内生产总值缩减指数GDP Per Capita 国内人均产值/(按人口平均计算的国内生产总值)General Income Tax 一般所得税General Tariff 普通税制/单一税率General Trading 一般贸易Generalized Inflation 全面通膨GNP 国民生产总值GNP Per Capita 国民人均产值(按人口平均计算的国民生产总值)Goods and Services Tax (GST) 货物与服务税(简称消费税)GOP (Gross Overall Profit) 总盈利额Grants-In-Aid (GIA) 援助津贴、辅助金Growth Triangle 成长三角GSP (Generalized System of Preferences) 普遍优惠制(普惠制)GST 消费税Hard Cash 现金Hard Currency 硬货币Hard Money 硬币/铸币Heavy Duty 重关税Heavy Tax 重税Hedge/Hedging/Hedgeable (商品，期货的)对冲买卖、套期保值、可套期保值Hidden Tax 间接税Hot Money/Bad Money/Refugee Money 热钱或游资Hyperinflation 恶性通货膨胀Hypermarket 巨型超级市场I/E (Import-Export) 进出口Impersonal Tax 间接税Import Surtax 进口附加税Imputation System 估算制度Income and Expenditure Account 收支账Income from Royalties 专利权收益Income Tax 所得税Income Tax Allowance 所得税免税额Indirect Tax 间接税Infant Industry (需要保护的)新生工业Initial Public Offering (IPO) 公开售股计划Inland Duty 内地税Inland Revenue 国内税收Input Tax 源头消费税Insider Trading 局内人交易Interim Dividend 年中/中期股息Interim Results 中期业绩Internal Tax 国内税Invest Singapore 投资新加坡Investment Incentive 投资奖励Investment Surcharge 投资收入附加税IPO 首次公开售股计划Issued Capital 发出股本Judicial Act 诉讼Judicial Person 法人JV (Joint Venture) 合资经营/联营Key Currency (国际)主要货币Key Industry 主要工业Know-how 技术/知识Know-how Deal 技术交易Knowledge Industry 知识产业Labour and Capital 劳资双方Labour-intensive 劳工密集Labour-saving 节省劳力Laissez-faire Policy 自由放任政策Land Bank 土地银行Land Bank (政府、公司等)所拥有的土地Land-intensive 土地密集Lead manager 主理银行Legacy Duty 遗产税Legal Budget 法定预算Legal Capital 法定股本Lending Rate 贷款利率Licences and Permits 执照及准证License System 许可证制度License Tax 执照费Licensing 颂发专利证/许可证、许可证贸易Liquid Capital 流动资本Liquid Liabilities 流动负债Liquid Reserve 流动储备金Liquidity 周转、流动账、清偿能力Liquidity Ratio 周转率、流动比率Listed Companies 挂牌公司listed company 上市公司Loan Stock 债券Loan Syndication 财团贷款Local (Simex) (新加坡国际金融交易所)个人会员Local Shares 本地股Loss and Gain 损益Loyalty Shares 忠诚股Luxury Tax 奢侈品税Mainboard 第一级股市Management Accounting System (MAS) 管理会计制度Margin 按金/保证金Margin Buying 交保证金的买空Margin Trading 按金交易Marginal Profit 边际利润Marginal Propensity to Invest/Save 边际投资/储蓄倾向Marginal Return/Revenue 边际盈利/收入Maritime Centre 海事申心Market Capitalization 市值Market Discount Rate 市场贴现率MFA (Multi-fabre Agreement) 多种纤维协定MFN (Most Favoured Nation) 最惠国MFNC (Most Favoured Nation Clause) 最惠国待遇条款Mini Crisis/Mini Recession 小危机/轻微衰退MNCs 跨国公司MOD (Million Gallons Per Day) 每天百万加仑Monetary Policy 货币政策Money Market 货币市场/短期藉贷市场Movable (Property)/Movables 动产NAFTA (North America Free Trade Area) 北美自由贸易区National Currency 本国货币National Debt 国债National Economic Budget 国民经济预算National Income 国民收入National Income (in Real Terms) 国民实际收入National Revenue 国家税收/政府岁入Negative Growth 贸增长Net Balance of Trade 贸易净差额Net Earnings Per Share 每股净利Net National Product (NNP) 国民生产净值Net Tangible Assets 有形资产净额Net Tangible Assets Per Share 每股净有形资产值NIE 新兴工业经济体Nominal Amount 面额Nominal Capital 名义资本Nominal Earnings/Yield 名义收益Nominal Expenditure 名义支出Nominal Income 名义收入Nominal Wage 名义工资Nominee Company 托管公司Odd Lot 散股OECD 经济合作及发展组织(简称经合组织)Offshore Banking 岸外银行业Offshore Loan 岸外贷款OHQ Status 营业总部证书Oil Royalty 石油开采税OPEC 石油输出国组织(简称油盟)Opportunity Cost 机会成本Optimization 最佳效益Option 选择权、期权Ordinary Shares 普通股Other Operating Expenditure (OOE) 其他行政开支Outlay 总支出/全国消费投资总额Outlay Tax 消费税Output Tax 支出消费税Over Subscribed 超额认购Overheating in The Economy 经济过热Paid-up Capital 缴足资本Par value 票面值Par value 面值Patent Law 专利法PAYE (Pay as You Earn) 所得税预扣制计划Payroll Tax 薪金税Pensions 养老金Pensions Expenditure 退休金开支Per Capita 按人口平均计算、人均Personal Income Tax 个人所得税Personal Tax 个人税Poll Tax 人头税Position 盘口Preference Shares 优先股Prepaid Tax 预付税款Pretax 扣税前的Price-earnings Ratio 本益比Private Placement 私下售股Profit Taking 套利Progressive Income Tax 累进所得税Progressive Tax 累进税/累进税制Property Tax Refund on Vacant Residential Buildings UndergoingWorks 退还产业税予正在进行装修工程的空置住宅Prospectus 发股计划书Public Company 挂牌公司Quality Market 重质量的市场Quota 限额、配额、固打Quota System 配额制(国际货币基金会各国配额)Quoted Company/Corporation 挂牌公司/上市公司Quoted Securities/Shares 挂牌证券/股票R&D (Research and Development) 研究与发展Rated Tax 定率税Rates 收费率、保险收费率Re-export 转口Ready Market 现货市场Recession 经济衰退Recurrent Cost/Appropriation 经常成本/经常拨款Recurrent Expenditure 经常开支Recurrent Revenue 经常收入red chip stock 红筹股Registration Tax 注册税Regressive taxation 递减税制Reimbursement 偿还Remisier 取佣经纪Revenue Duty/Tax 收入关税/财政关税Reverse Income Tax 低收入补助费Revised Budget 修订预算Rights Issue 附加股Rights Issue 附加股Road Tax 路税roll-on roll-off vessel 滚装船Royalty 专利税Running Account 流水帐SAVE (Save as You Earn) 边赚边储计划Scripless Trading 无票交易second board 二板股市Securities Account 证券户头Securities Industry Act 证券业法令Selective Consumption Taxes 选择性消费税SEZ (Special Economic Zone) 经济特区Share option 股票认购权Shareholders Funds 股东资金Short Selling 卖空SIMEX 新加坡国际金融交易所Singapore International Foundation 新加坡国际基金Sinking Fund 偿债基金/累积基金/公积基金Skills Development Fund 技能发展基金Slowdown 放缓(经济)Speculation 投机买卖Speculative Stock 投机性股票Stamp Duty/Tax 印花税Standard Chartered Bank 渣打银行Statement of Account 账单、对账单Statutary Boards Contributions 法定机构捐款Stock Exchange of Singapore (SES) 新加坡股票交易所Stock Exchange of Singapore Dealers Automated Quote (SESDAQ)自动报价股市或第二级股市Straits Times Industrial Index (STII) 海峡时报工商指数Strike Price 最低成功标价Subsidiary 子公司Suspended 暂停交易SWAP (汇兑期货)换期/互换Swap Agreement 互换货币协议、互购协定Takeover 收购Tax Deduction for Contributions to Edusave Scheme 缴教育储蓄计划金课税扣减Tax Deduction for CPF Contributions of Self-employed Persons自雇人士缴公积金课税扣减Tax Deduction for General Provisions Made by Bank 银行一般储备金课税扣减Tax Exemption on Dividends Paid out of Foreign Income 外国收入的股息免税Tax Haven 避税港/低税国Tax Holiday (鼓励投资的)免税期Tax Incentive f