金融词汇大全

A:AshareＡ股；甲类股份abatementoftax减税；减扣免税额above-the-lineexpenditure线上项目支出；经常预算支出above-the-linereceipt线上项目收入；经常预算收入absolutechange绝对数值变更absoluteexpenditure实际开支absoluteguidelinefigure绝对准则数字absoluteinterest绝对权益absoluteorderofdischarge绝对破产解除令absoluteprofitmargin绝对利润幅度absolutevalue实值；绝对值absolutelyvestedinterest绝对既得权益absorbedcost已吸收成本；已分摊成本absorption吸收；分摊；合并absorptionrate吸收率；摊配率；分摊率acceptableformofreciprocity合理的互惠条件acceptablerate适当利率；适当汇率acceptanceagreement承兑协议acceptanceforhonour参加承兑acceptor承兑人；接受人；受票人acceptorforhonour参加承兑人accidentinsurance意外保险accidentinsurancescheme意外保险计划accidentyearbasis意外年度基准accommodation通融；贷款accommodationbill通融票据；空头票据accommodationparty汇票代发人accountbalance帐户余额；帐户结余accountbook帐簿accountcollectedinadvance预收款项accountcurrentbook往来帐簿accountofafter-acquiredproperty事后取得的财产报告accountofdefaulter拖欠帐目accountpayable应付帐款accountpayeeonly[A/Cpayeeonly]只可转帐；存入收款人帐户accountreceivable应收帐款accountreceivablereport应收帐款报表accountstatement结单；帐单；会计财务报表accounttitle帐户名称；会计科目accountant'sreport会计师报告accountingandauditingprocedure会计与审计程序；会计与核数程序accountingbasis会计基础accountingclass会计类别accountingdate记帐日期；会计结算日期accountingformoney款项核算accountingperiod会计报告期；会计期accountingpolicy会计政策；会计方针accountingpractice会计惯例accountingprinciple会计准则accountingrecord会计记录accountingreport会计报告accountingstatement会计报表accountingsystem会计制度；会计系统accountingtransaction会计事项；帐务交易accountingtreatment会计处理accountingyear会计年度accretion增值；添加accrual应计项目；应累算数目accrualbasis应计制；权责发生制accrualbasisaccounting应计制会计；权责发生制会计accrue应累算；应计accruedbenefit应累算利益accruedcharges应计费用accruedcumulativepreferencesharedividend应累算的累积优先股股息accruedexpenses应累算费用accruedinterestpayable应付利息；应计未付利息accruedinterestreceivable应收利息；应计未收利息accruedright累算权益accruingprofit应累算的利润accumulatedfiscalreserve累积财政储备accumulatedprofit累积利润；滚存溢利accumulatedreserve累积储备accumulationofsurplusincome累积收益盈余acquiredassets既得资产acquisition收购；购置；取得acquisitioncost购置成本acquisitionexpenses购置费用acquisitionof100%interest收购全部股权acquisitionofcontrol取得控制权acquisitionoffixedassets购置固定资产acquisitionofshell“买壳”acquisitionprice收购价actofGod天灾actingpartner执事合伙人activemarket买卖活跃的市场；交投畅旺的市场activepartner积极参与的合伙人activetrading交投活跃actualcirculation实际流通actualcost实际成本actualexpenditure实际开支；实际支出actualincome实际入息；实际收入；实际收益actualmarket现货市场actualprice现货价；实际价格actualprofit实际利润actualquotation实盘；实际价位；实际报价actualyearbasis按实际年度计算actuals实货actuarialinvestigation精算调查actuarialprinciple精算原则actuarialreport精算师报告actuarialvaluation精算师估值actuary精算师adreferendumagreement暂定协议；有待复核的协定advaloremduty从价税；按值征税advaloremdutysystem从价税制advaloremfee从价费advaloremtariff从价关税additionalallowance额外免税额additionalamountforunexpiredrisk未过期风险的额外款额additionalassessableprofit补加应评税利润additionalassessment补加评税additionalcommitment额外承担additionalcommitmentvote额外承担拨款additionaldependentgrandparentallowance供养祖父母或外祖父母额外免税额additionaldependentparentallowance供养父母额外免税额additionalprovision额外拨款additionalstampduty附加印花税additionaltax补加税罚款；补加税款adjudgedbankrupt被裁定破产adjudicatedbankrupt裁定破产人adjudicationfee裁定费；评定印花税额手续费；评估契据费adjudicationofbankruptcy裁定破产；宣告破产adjudicationofinsolvency裁定无力偿还债务adjustedactual经调整的实数；调整后的实数adjustedcurrentassets经调整的流动资产；调整后的流动资产adjustedfigure经调整的数字；调整后的数额adjustedliabilities经调整的负债；调整后的负债adjustedloss经调整的亏损；调整后的亏损adjustednetadmissibleassets经调整的可接纳资产净值；调整后的可接纳资产净值adjustedprofit经调整的利润；调整后的利润adjustedsurplus经调整的盈余额；调整后的盈余额adjustedvalue经调整的价值；调整后的价值adjustment调整；修订；理算〔保险〕adjustmentcentre调剂中心adjustmentlag调整过程的时间差距；调整时差adjustmentmechanism调整机制adjustmentofloss亏损调整adjustmentprocess调整过程；调整程序adjustmentrange调整幅度administeredexchangerate受管制汇率administrationexpenses行政费用administrationfee手续费；行政费administrationinbankruptcy破产管理administrationorder遗产管理令administrator管理人；遗产管理人administratoroftheestate遗产管理人admissionofdebt债项承认书admissionofproof接纳债权证明advance放贷款项；垫付款项；预支款项；预付款项advanceaccount暂支帐目；预付款帐户advancecompensation预付补偿金advancefromshareholder股东垫款advancependingreimbursement预支以待日后付还advancedeconomy先进经济体系advancement预付；预付财产advanceswarrant垫款令advancing贷出adversebalance逆差adverseexchange逆汇advertisementaddressedtoshareholders在报章刊登的致股东通告adviceforcollection托收通知书adviceofdrawing提款通知书；汇票通知书adviceofpayment付款通知affidavit誓章；遗产申报誓章affidavitofnoreceipt述明无收款的誓章affiliate联号；联营公司；附属公司affiliatedcompany附属公司；联号；联营公司affirmation[estateduty]非宗教式宣誓〔遗产税〕affordability负担能力after-acquiredproperty事后取得的财产after-hoursdealing市后交易after-taxprofit税后盈利；税后利润；税后溢利agencyagreement代理协议agencyexpenses代理机构的开支agencyfee代理费agent代理人；承销人agentofcompany公司代理人agent'sfee代理人费；经纪费aggregate总计；总数；总体数字aggregateamount总款额；总额aggregateassetsandliabilities总体资产与负债aggregateatconstantprice按固定价格计算的总体数字aggregatedemand总需求aggregategrossposition总持仓量aggregatelimit总限额aggregateofsalariestax合计薪俸税aggregateperformance总体表现；总体业绩aggregatesupply总体供应aggregatesurplus总盈余aggregatetotal整体总额aggregatevalue总值；合计价值aggregatedbasis合计基准aggregatednetchargeableincome合计应课税入息实额aggregation合并计算；合计；总和aggregationofincomesofhusbandandwife夫妇入息合并计算aggregationofproperty财产的总和agio差价；贴水agreementforasettlement授产协议agreementforassignment转让协议agreementforsale售卖协议；买卖协议agreementforsaleandpurchase买卖协议agreementforthepaymentofinterest支付利息协议agreementfortherepaymentofmoney还款协议agreementofreinsurance再保险协议airpassengerdeparturetax飞机乘客离境税airporttax机场税alcoholduty酒精税alienation让与；让渡；转让alimony生活费；赡养费allrisks全险；综合险allocationletter拨款信件allocationoffund分配款项；预留款项allocationofprofit利润分配；溢利分配allocationwarrant拨款令allotment分配；配股allotmentnotice股份配售通知；配股通知allotmentofshares股份分配allowable可获宽免；免税的allowablebusinessloss可扣除的营业亏损allowableexpenses可扣税的支出allowance免税额；津贴；备抵；准备金allowancefordebts债项的免税额allowancefordepreciationbywearandtear耗损折旧免税额allowanceforfuneralexpenses殡殓费的免税额allowanceforinflation为通货膨胀而预留的款项；通胀准备金allowanceforrepairsandoutgoings修葺及支出方面的免税额allowancetodebtor给债务人的津贴alterationofcapital资本更改alternatetrustee候补受托人amalgamation合并ambit[headorsubheadofexpenditure]涵盖范围〔开支总目或分目〕ambitofcharges征税范围；收费范围amendedvaluation经修订的估值amortization摊销amountduefrombanks存放银行同业的款项amountduefrombanksabroad存放海外银行同业的款项amountduefromholdingcompanies控股公司欠款amountduefromlocalbanks存放本港银行同业的款项amountduetobanks银行同业的存款amountduetobanksabroad海外银行同业的存款amountduetoholdingcompanies控股公司存款amountduetolocalbanks本港银行同业的存款amountduetooutportbanks外埠银行同业的存款amountfornoteissue发行纸币的款额amountofbond担保契据的款额amountofconsideration代价款额amountofcontribution供款数额amountofindebtedness负债款额amountofprincipaloftheloan贷款本金额amountofrateschargeable应征差饷数额amountofsharecapital股本额amountofsumsassured承保款额amountofvariation变动幅度amountofvote拨款数额amountpayable应付款额amountreceivable应收款额analysis分析ancillaryrisk附属风险annualaccount周年帐目；周年帐目报表；年度决算；年结annualaccountingdate年结日期annualallowance每年免税额；年积金；年度津贴；年津annualbalance年度余额annualdisposableincome每年可动用收入annualestimates周年预算annualfee年费annualgeneralmeeting周年大会annualgrowthrate年增率；每年增长率annuallong-termsupplement长期个案每年补助金annualpensionableemolument可供计算退休金的年薪annualreport年报annualreturn周年报表；周年申报表；每年报税表格annualreviewofconsumerprices每年消费物价回顾annualroll-forwardbasis逐年延展方式annualsalary年薪annualstatement年度报表；年度决算表annuitant年金受益人annuity年金annuitycontract年金合约annuityonhumanlife人寿年金antecedentdebt先前的债项ante-datedcheque倒填日期支票anticipatedexpenditure预期开支anticipatednetprofit预期纯利anticipatedrevenue预期收入anti-inflationmeasure反通货膨胀措施anti-inflationarystance反通货膨胀立场apparentdeficit表面赤字apparentfinancialsolvency表面偿债能力apparentpartner表面合伙人applicationforpersonalassessment个人入息课税申请书applicationoffund资金应用applicationtoreleaseasliquidatorandtodestructthebooksofaccountsanddocuments申请免除清盘人职务及毁灭帐簿与文件appointedactuary委任精算师appointedauditor委任核数师；委任审计师appointedtrustee委任的受托人appointer委任人apportionedprorata按比例分摊apportionment分配；分摊apportionmentformula分摊方程式apportionmentofestateduty遗产税的分摊appraisal估价；评估appreciablegrowth可观增长appreciableimpact显着影响appreciableincrease可观增长appreciation增值；升值appreciationagainstothercurrencies相对其它货币升值appreciationoftheexchangevalueofHongKongdollar港元汇值上升appreciationtax增值税appropriation拨款；拨用；拨付appropriationaccount拨款帐目appropriation-in-aidsystem补助拨款办法approvedassets核准资产approvedbasketstock认可一篮子证券approvedbudget核准预算approvedcharitabledonation认可慈善捐款approvedcharitableinstitution认可慈善机构approvedcurrency核准货币；认可货币approvedestimates核准预算approvedestimatesofexpenditure核准开支预算approvedoverseasinsurer核准海外保险人approvedoverseastrustcompany核准海外信托公司approvedpooledinvestmentfund核准汇集投资基金approvedprovidentfundscheme认可公积金计划approvedprovision核准拨款approvedredeemableshare核准可赎回股份approvedregionalstock认可地区性证券approvedretirementscheme认可退休金计划approvedsubordinatedloan核准附属贷款arbitrage套戥；套汇；套利arbitrageur套戥者；套汇者arbitraryamount临时款项arrangement措施；安排；协定arrears欠款arrearsofpay欠付薪酬arrearsofrevenue逾期未收税款；逾期未收的帐项articlesofassociation组织章程；组织细则；组织章程细则ascertainmentofprofit确定利润askedprice沽盘；喊价；索价；卖方报价assessableincome应评税入息assessableloss应评税亏损assessableprofit应评税利润assessablevalue应评税值assessedprofit估定利润assessedvalue经评估价值assessment评税；评定；估价；评税单assessmentnumber评税编号；估价编号assessmentofadditionaltax补加税评税assessmentofperformance业绩评估；实绩评价assetpricebubbles资产价格泡沫asset-backedsecurities具资产保证的证券assetsaccretion资产增值assetsandliabilities资产与负债assetsbettermentstatement资产递增表；资产改进表assetslending实物放款；有抵押贷款assetsofthecompanypassingonthedeath死者去世时转移的公司资产assetspledgedassecurityforliabilities用作负债抵押的资产assetsportfolio资产投资组合assetsprice资产价格assetsquality资产质素assetsrealization资产变现assetsrefinancingarrangement资产再集资安排assetssecuritization资产证券化assetssituatedoutsideHongKong在香港以外地方的资产assetsstripping削减资产；拆卖资产assetsvalue资产值assignee承让人assignment转让；转让书；转让契assignmentofinterest权益转让assignmentofletterspatentandtrademark专利证书及商标转让assignmentofproperty物业转让；物业转让书assignmentright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associatemember附属会员associatedbodycorporate相联法人团体associatedcompany相联公司；联属公司associatedcorporation相联法团associationofunderwriters承保人组织assumptionofcontrol接管assurance担保；保险；转易；转易书assuranceofinterest权益的转易atadiscount按赔价计算；按贴水价格计算编pr唉em面iu氧m巷按溢苗价计冶算；抽按升呆水价燕格计男算莲at暑c狠al弱l娘通知历付款兵；按负通知近at醋c祝on祥st诊an流t叔ma啄rk叔et业p食ri忽ce脾惑按固璃定市畅价计赚算涂at脱c赖on辆st冶an守t衣pr还ic偶e能按固洲定价避格计牲算怜at侄c拴os尤t辫按成私本计寿算炼at式c枪ur责r止en艳t脉ma承rk违et颜p乱ri苹ce段幻按当湖时市父价计滤算；侨按现去时市弹价计住算该at挽c弄ur孕re谦nt吼p磨ri聋ce钳逆按当也时价两格计皱算；盐按现录时价王格计污算系at此f板ac碑to文r纪co羽st轰链按要坑素成泪本计碗算；志按生溜产要袄素成鞋本计慨算障at此m狗on如ey写-o遥f-咐th覆e-箭da哭y岸pr愉ic怠e呆按付歪款当射日价颠格计剂算傅at阶o会r谦be手tt征er壤鸡按指吐定或拖较佳含价位难〔买遭卖指僚令〕向at浪p缓ar犹嗓按面辈值计堪算；盏平价佳at孤s矿ig陈ht睡收见票召即付图at象t灰he源c街lo眨se边复按收逮市盘怕at龟t臂he睬o查pe猛ni衬ng妖障按开杨市盘水at展te牺st字at婚io睡n折见证沉；见驴证条容款晃at茧-烛th蹈e-产mo哨ne凤y控o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inessincome营业收入businessofexchangecurrencies货币兑换业务businessoftakingdeposits接受存款业务businessplan业务计划businessrecord业务记录businessrecovery业务重整businessregistrationapplicationform商业登记申请表businessregistrationcertificate商业登记证businessregistrationfee商业登记费businessregistrationinspector商业登记督察businessregistrationnumber商业登记号码businesssector商界businesssentiment营商意欲businesstaxation商业课税businessturnover营业额businessundertaking商业经营business-friendly方便商界；有利营商；利于商界运作buy买入buylowandsellhigh低价买入而高价卖出buyorder买盘buyer'smarket买家市场buyer'sprice买价；买方出价buy-in补进；补仓buyingrate买入价；买入汇率C:calendaryearfigure历年数字call催缴通知；认购期权calldeposit通知存款；活期存款callloan短期同业拆借；通知贷款callmargin补仓；追加保证金callmarket短期同业拆放市场callmoney短期同业拆借；活期贷款calloption认购期权；看涨期权callprice赎回价格；提前赎回价callwarrant认购认股权证；回购认股权证callableshare可收回股份；可兑付股份calledupsharecapital已催缴股本cancellationprice取消费cap上限capital资本；资金capitalaccount资本帐；非经常帐capitalaccountcommitmentbalance资本帐承担额结余capitaladequacyratio[CAR]资本充足比率capitalallowance资本免税额capitalalteration资本变更capitalandliabilitiesratio资本负债比率capitalandliquidityrequirement资本与流动资金的规定capitalappreciation资本增值capitalassets资本资产capitalatrisk风险资本capitalbase资本基础；资金基础capitalcharges资本支出；资本费用capitalcommitment资本承担capitalcontributioncertificate出资证明书capitalconvergence划一资本充足比率capitalcost资本成本；建设成本；建设费用capitalcover资本保证capitaldeficit资本亏绌；资本赤字capitaldividedintoshares资本分成股份capitalelement资本因素；资本部分capitalequipment资本设备capitalexpenditure资本开支；非经常开支capitalexpenses资本费用capitalfinancing筹集资本；以非经常收入支付非经常开支的结算capitalflow资金流量capitalformation资本形成；集资capitalformationfigure资本组合数字capitalfund资本基金capitalgain资本增益；资本增值capitalgainstax资本增值税capitalgoods资本财货；资本货物capitalgrant非经常补助金；非经常拨款；建设补助金capitalgrantcycle建设补助金周期capitalinjection注入资本；注资capitalinput投入资本capitalintensity资本密集度capitalintensive资本密集capitalinvestment资本投资capitalloss资本损失capitalmaintenance资本保值；资本保留capitalmarket资本市场；资金市场capitalmarketinstrument资本市场票据capitalmoney资本款项capitalmoneysubjecttoatrust信托财产资本capitalmovement资本流动capitalnature资本性质capitaloutlay资本支出capitalportion资本部分capitalprofit资本利润capitalproject基本工程项目；非经常开支项目capitalreceipt资本收入capitalredemption资本赎回capitalredemptionbusiness资本赎回业务capitalredemptioncontract资本赎回合约capitalredemptionreserve资本赎回储备capitalreduction资本减缩；减资capitalrepayment偿还资本capitalreserve资本储备；后备资本capitalrevenue资本收益；非经常收入capitalspending资本开支；资本支出；非经常开支capitalstock股本capitalstocksubscription认缴股本；认购股本capitalsubsidy建设津贴；基本建设津贴capitalsubvention非经常资助金capitalsum资本额capitaltax资本税capitaltransfertax资本转移税capitalturnover资本周转率capitalvalue资本价值capitalworksproject基本工程项目capitalization资本化；资本总额capitalizationofinterest利息化作本金capitalizedinterest化作本金的利息capitalizedloan转作资本的贷款capitalizedvalue资本还原值；资本化价值capitationgrant按人计算的补助金captiveinsurancebusiness专属自保保险业务carinsurance汽车保险cartel同业联盟；卡特尔cartelizedratessystem联营式利率制度cash现金；现款cashaccountingsystem现金会计制度cashacquisition以现金投资所得的资产cashallowance现金津贴cashassets现金资产cashatbank银行现金；银行存款cashbalance现金结余cashbasis现金收付制；收付实现制cashbasisaccounting现金收付制会计；收付实现制会计cashbonus现金红利cashbook现金出纳帐；现金簿cashclient现金客户cashcommissionrebate现金回佣cashcompensation现金补偿cashcontribution现金承担额；现金分担额cashcost直接费用；现金成本cashcoupon现金礼券cashcredit现金信贷cashdeficit现金赤字cashdepositandwithdrawal现金收支cashdisbursementjournal现金支出日记簿cashdisbursementslip现金支出传票；现金支出单cashflow现金流量；银根cashflowlending流动现金放款；无抵押融资cashflowstatement现金流量表；现金流动表cashflowsurplus现金流量盈余cashinhand库存现金；手头现金cashintill备用现金cashintransit运送中现金；在运现金cashinput投入现金cashinputfigure现金投入数字cashlimit现金支出限额；现金限额cashmargin现金保证金cashmarket现货市场；现金交易市场cashoffer现金要约；现金补偿额cashpayment现金付款；现金支付cashposition现金头寸cashprice现金价格cashreceiptsjournal现金收入日记簿cashreceivingslip现金收入传票；现金收入单cashsettlement现金结算cashsurplus现金盈余cashwithorder订货付现；凭票即付cashier'sorder银行本票cashier'sorderoutstanding未承兑的银行本票cash-limitedsubhead有现金支出限额的分目cash-sweep现金彩票活动casualclient“散客”；“散户”cedant分出者cedingcompany分出公司cedinginsurer分出保险人ceiling上限ceilingprice最高限价centralbank中央银行centralbanking中央银行业务centralbankingfunction中央银行职能centralclearinghouse中央结算所centralclearingsystem中央结算制度；集体交收系统centralcustodysystem中央托管系统centraldepository中央存管处centraldepositorysystem中央证券存管制度centralrate中央汇率；中心汇率centralizedbudgetaryandpaymentssystem集中预算及支付制度centred12-monthmovingaverage十二个月定位移动平均数certificateofapproval批准证明书certificateofbeneficialentitlementtoproperty资产权益证书certificateofcompliance合格证明书；合约完成证明书certificateofdeposit[CD]存款证certificateofexemptionfromestateduty豁免遗产税证明书certificateofincorporation公司注册证书；法团注册证书certificateofincorporationofregisteredtrustees注册受托人法团证书certificateofindebtedness[CI]负债证明书certificateofinsurance保险证书certificateofinterest权益证明书；息票certificateofmeans资产证明书certificateofparticipation参与证明书certificateofpaymentofprofitstax缴付利得税证明书certificateofpreference特惠税证certificateofrateablevalue应课差饷租值证明书certificateofregistration登记证书；注册证明书certificateofsatisfaction清偿证明书certificateoftransfer转让证明书certificatetobearer不记名证明书certification核证certificationfee核证费certifiedcheque经银行证明可兑现的支票certifiedp