财务英语词典.doc

普特英语www.P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accountants report会计师报告Accountants 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Bbank 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bankers acceptance 银行承兑汇票bankers authority 银行权能bankers book 银行簿册bankers clearing house 银行票据交换所；银行票据结算所bankers draft 银行本票；银行汇票bankers order 银行付款委托书；银行本票bankers record 银行记录Bankers Trust Company 美国信孚银行bankers 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buyers market 买家市场buyers price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率CChild 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 a