财务英语十四讲义

1、财务英语十四N:Nagoya Stock Exchange名古屋证券交易所naked short selling无担保沽空；无担保卖空Nanyang Commercial Bank Limited 南洋商业银行有限公司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 ac

2、counts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

3、系统中国National Bank of Canada加拿大国家银行National Bank of Pakistan巴基斯坦银行National Commercial Bank Limited浙江兴业银行national income国民收入national income account国民收入帐户National Institute of Economic and Social Research国立经济及社会研究所national insurance contribution United Kingdom国民保险供款英国National Market System United State

4、s全国市场系统美国National Measurement Accreditation Service NAMAS United Kingdom 国家计量认可服务处英国National Westminster Bank plc国民西敏寺银行NationsBank, National Association美国众国银行native bank order本地银行付款令票nature of business业务性质near money近似货币；准货币near monopoly近乎专利；近乎垄断Nedcor Asia Limited莱利亚洲有限公司negative factor利淡因素；不利因素neg

5、ative growth负增长negative interest负利息negative interest rate负利率negotiable可转让；可流转negotiable bill of lading可转让提单；流通提单negotiable certificate of deposit NCD可转让存款证negotiable debt instrument可转让债务票据negotiable instrument可转让票据；可流转票据negotiable letter of credit可转让信用证；流通信用证negotiable paper可流转的票据negotiable securiti

6、es可流转证券negotiable security可流转的抵押品negotiating bank议付银行net净额；净值；实额net additional allowance额外免税实额net admissible assets可接纳资产净值net aggregated value of an estate遗产总值净额net amount净额net assessable income应评税入息实额net assessable profit应评税利润实额net assessable value应评税净值net assets净资产；资产净值net assets increase资产净值的增长ne

7、t assets value NAV资产净值net balance净余额net balance of capital movement 资金流动净额；资金流动净差额net basis净额基准net book value帐面净值net borrower净借方；净借贷的一方net capital资本净值；资本净额net cash balance现金结余净额net chargeable income应课税入息实额net claims paid已偿付申索净额net clearing balance净结算差额net commission payable须付的佣金净额net cost净成本；成本净额；费用

8、净额net currency translation difference外币折算净差额net deficit净额赤字net earnings净收益；净盈利net equity权益净额net estate净遗产net exchange loss汇兑损失净额net export of services出口服务净额net external balance对外贸易净差额net favourable balance顺差净额net flow of fund资金流动净额net indebtedness净负债额net inflow of fund资金流入净额net insurance liabilities

9、保险负债净额net interest margin净利率差距net interest paid实付利息net liabilities净负债；负债净额net open position未平仓合约净额net operating profit营业纯利；营业净利net outflow of fund资金外流净额net output净产出；净产值；净产量net payment支出净额net position持仓净额net price净价格；实价net proceeds净收入net profit纯利net profit after taxation税后纯利net provisional tax暂缴税实额n

10、et public financial assets政府金融资产净值；政府财务资产净值net rate of exchange净汇率net realizable value可变现净值net realization净变现额net receipt净收入；收入净额net reinsurance premium再保险保费净额net rent租金净额net residue净余额net savings节省款项净额；节省开支净额；节省净额net spot foreign currency position外币现货净额net sum净款额net supply供应净额net tangible assets有形资

11、产净值net total income入息实额；收入实额net transfer to fund拨入基金的款项净额net underwriting commitment包销承担净额net unfavourable balance逆差净额net value净值net worth净值；资产净值net/gross ratio净额总额比率netting净额结算New Airport Division Economic Services Bureau新机场部经济局new capital account commitment非经常帐新承担额new capital account subhead非经常帐新分

12、目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new commitment新承担额；新承担项目new commodity新商品New Companies Section Companies Registry新公司注册组公司注册处new grant新增补助金new issue account新股发行帐户new issue of shares发行新股new money新增款项；新注入的资金new non-recurrent commitment非经常开支新承担额new other non-recurrent subhe

13、ad其他非经常开支新分目New Products Committee Hong Kong Futures Exchange Limited 新产品委员会香港期货交易所有限公司new recurrent account subhead经常帐新分目new recurrent account subventions subhead 经常帐资助金新分目；经常帐下的资助金新分目new special expenditure subhead特别开支新分目New Taiwan Dollar TWD新台币New York Cotton Exchange, Inc.纽约棉花交易所有限公司New York Fut

14、ures Exchange纽约期货交易所New York Mercantile Exchange NYMEX纽约商品交易所New York Produce Exchange, Inc.纽约农产品交易所有限公司New York Stock Exchange纽约证券交易所New Zealand Dollar NZD新西兰元New Zealand Futures and Options Exchange 新西兰期货及期权交易所New Zealand Stock Exchange新西兰证券交易所newly authorized fund新认可的基金newly authorized trust新认可的信

15、托newly formed trust新成立的信托next day net settlement system翌日净额交收系统Next Step-Hong Kong as a Financial Risk Management Centre, The向前迈进一香港稳居金融风险管理中心的地位night depository夜库Nikkei 225 Index日经 225 指数Nikkei Index日经指数Nikkei Stock Average日经平均指数nil-paid share未缴股款的股份Nishi-Nippon Bank, Ltd.西日本银行Nishi-Nippon Finance

16、(Hong Kong) Limited西日本财务(香港)有限公司N.M. Rothschild & Sons (Hong Kong) Limited洛希尔父子(香港)有限公司no-loss level无亏损水平nominal account名义帐户；虚帐户nominal amount面额；象征式款额nominal and effective exchange rates for the Hong Kong dollar港元的名义及实际汇率nominal capital名义资本nominal consideration象征式代价nominal earnings名义收益；名义入息额；理论上入息额n

17、ominal increase名义上增加；理论上增加nominal price虚价；名义价格；按盘价nominal share capital注册股本；名义股本nominal value面值；名义值；票面值；理论上价值Nominating Committee Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited 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nominee代名人nominee account代名人户口non-acceptance不承兑non-bank investor非银行投资者

18、non-banking sector银行以外的机构non-bankruptcy certificate非破产证明书non-business day非营业日non-capitalization weighted index非资本值加权指数non-cash acquisition非现金投资所得的资产non-cash assets非现金资产non-cash-limited subhead没有现金支出限额的分目non-certificated share无证书股份non-clearing member非结算会员non-collateralized derivatives warrant非抵押衍生认股权

19、证non-conforming tender不符合要求的投标non-consumption item非消费项目non-cumulative redeemable preference share非累积的可赎回优先股non-dealing partner非经营合伙人non-discretionary account非全权委托户口；非全权代客买卖帐户non-distributable reserve不可分配的储备金non-essentials非必需品non-executive director非执行董事；非执行理事non-interest-bearing certificate of indebt

20、edness无息负债证明书non-interest-bearing debt securities无息债务证券non-interest-bearing note无息票据non-interventionism不干预政策non-investment-linked life insurance policy非与投资挂钩的人寿保单non-liquid form of deposit定期存款non-listed company非上市公司non-member shareholder非会员股东non-monetary gold非货币黄金；非作货币用途的黄金non-negotiable bill of lad

21、ing不可转让提单；非流通提单non-negotiable, non-interest-bearing promissory note不可转让的无息期票non-OECD stock market非经济合作及发展组织国家的证券市场non-payment不缴付；不付款non-performing assets非营运资产non-performing loan非营运贷款；不履约贷款non-profit-distributing body非分配利润的组织non-profit-making非牟利non-proportional treaty非比例协约non-proportional treaty rein

22、surance非比例协约再保险non-realizable savings不可变现的节省额non-recourse debt无追索权债项non-recurrent cost非经常费用non-recurrent expenditure非经常开支non-recurrent grant非经常补助金non-recurrent revenue非经常收入non-resident corporation非本地注册的公司；非本地注册的法人团体non-resident institution非驻港机构non-subsidy principle无津贴原则non-tradables非贸易品non-unit liab

23、ilities非单位负债non-voting share无表决权股份non-works capital expenditure基本工程外的非经常开支Nordic Investment Bank北欧投资银行normal expenditure正常开支normal fidelity insurance般忠诚保险normal value正常价值Norwegian Krone NOK挪威克郎nose dive暴泻not negotiable不可转让not trading for profit非牟利notarial act of honour公证承付notary公证人note票据；纸币；钞票note i

24、ssuance facility票据发行融通note issue纸币发行；发钞note issue mechanism发行钞票机制Note Security Fund纸币保证基金note-issuing bank发钞银行Notes on Computation of Salaries Tax/Personal Assessment 有关薪俸税个人入息课税计算办法说明Notice for Payment of Provisional Tax暂缴税缴纳通知书Notice for Recovery of Tax追收税款通知书notice of a trust信托通知notice of additio

25、nal assessment补加评税通知书Notice of Adjudication of Proof of Debt裁定债权通告notice of assessment评税通知书Notice of Assessment and Demand for Additional Tax评定及缴纳补加税款通知书Notice of Assessment and Demand for Tax评税及缴纳税款通知书Notice of Assessment for Property Tax物业税评税通知书Notice of Change of Particulars更改注册事项通知书Notice of Cha

26、nge of Registered Office更改注册办事处通知书Notice of Correction to the V aluation List更正估价册通知书Notice of Deletion删除估价册内物业通知书notice of demand付款通知书notice of deposit有关缴存款项的通知notice of dishonour不兑现通知notice of intended dividend有关拟宣布摊还债款的通知Notice of Intended Payment to Creditors and Intended Application to Recission of Rec