金融英语词典

全球储蓄过剩（GSG）HERA 住房及经济复苏法案The Foreign Correspondents’ Club of Japan 日本外国特派员协会Departments of Health and Human Services (HHS)美国卫生及公共服务部Social Security Administration (SSA)美国社会保障局ADBI Asian Development Bank InstituteAIDS acquired immunodeficiency syndromeASEAN Association of South-East Asian NationsASEAN+3 ASEAN + China, Japan and the Republic of KoreaBIMSTEC Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation CIS Commonwealth of Independent StatesCMI Chiang Mai InitiativeDAC Development Assistance Committee of the OECDEAS East Asia SummitESCAP Economic and Social Commission for Asia and the PacificFAO Food and Agriculture OrganizationFDI foreign direct investmentFTA free trade agreementGDP gross domestic productHIV human immunodeficiency virusID identityILO International Labour OrganizationIMF International Monetary FundLAC Latin America and the CaribbeanLDCs least developed countriesLLDCs landlocked developing countriesMDB multilateral development bankMDGs Millennium Development GoalsNGO non-governmental organizationODA official development assistanceOECD Organisation for Economic Cooperation and DevelopmentPPP purchasing power paritySAARC South Asian Association for Regional CooperationSIDS Small island developing statesSPC Secretariat of the Pacific CommunityTB TuberculosisUNDP United Nations Development ProgrammeUNESCO United Nations Educational, Scientific and Cultural OrganizationUNFPA United Nations Population FundUNICEF United Nations Children’s FundUNIFEM United Nations Development Fund for WomenVAT value added taxWDI World Development IndicatorsWFP World Food ProgrammeWHO World Health OrganizationWTO World Trade Organization美国铝业(AA)美国银行(BAC)全球五大风电企业之一的西班牙歌美飒（Gamesa）世界银行行长佐利克(Robert Zoellick)海峡两岸经济合作框架协议（ＥＣＦＡ）乔治-索罗斯(George Soros)欧洲人权法院(European Court of Human Rights)法国兴业银行(Societe Generale SA)(GLE)东京三菱日联银行(Bank of Tokyo-Mitsubishi UFJ Ltd)信用违约掉期(CDS)中海油总公司(CNOOC)渣打银行集团首席经济学家、全球研究部主管李籁思（Gerard Lyons）个人消费者金融保护局(Bureau of Consumer Financial Protection)United States Congress Senate Committee on Banking, Housing, and Urban Affairs美国参议院银行、住房和城市事务委员会FSMA2000=英国《金融服务及市场法令》Financial Service and Market Act 2000 CFD=Contract For Differece 差价合约FSA=英国金融服务管理局抵押贷款保险公司（mortgage insurer）新世纪金融公司（New Century Financial Corporation）寿险公司（life insurance companies）次级抵押贷款支持证券（RMBS）金融担保保险公司（financial guarantee insurance companies）国际财务报告标准（IFRSs）美国通用会计准则（US GAAP）公允价值（fair value）私募股权投资基金(private equity)经合组织保险和私人养老金委员会（IPPC）爱尔兰联合银行 Allied Irish Banks爱尔兰银行 Bank of Ireland PLC奥地利第一储蓄银行 Austria’s Erste Group Bank德国邮政银行 Deutsche Postbank AGWorld investment prosepects survey wips （联合国贸发会《世界投资前景调查》）IPA investment promotion agency 投资促进机构TNC Transnational company 跨国公司Promising investor-countries 最有投资价值的投资，这里的promising是有希望的、有前途、大有可为的意思Pay-as-you-go 现收现付Mobile capital流动资本Advers scenario 负面假设（场景、情形）Health care 公共卫生服务Medicaid：医疗补助（medic+aid）Medicare：医疗保险（medic+care）Social security contributions 社会保险缴款Social security tax 社会保险税Primary spending 基础支出（扣住利息支付的财政支出）Primary Fiscal Gap 基本财政缺口Public finance 公共财政（要比翻译成公共金融好）PIT personal Income Tax 个人所得税CIT Corporation Income Tax 企业所得税VAT Value Added Tas 增值税Commonwealth 联邦Commonwealth-state Relations 联邦-州关系General government spending 一般政府支出ARRA—American Recovery and Reinvestment Act(2009年美国复苏与再投资法案) 澳洲壳牌能源控股有公司(Shell Energy Holdings Australia)日本国土交通大臣前原诚司韩国文化体育观光部长官柳日本财政大臣野田佳彦(Yoshihiko Noda)纽约梅隆银行(Bank of New York Mellon)congressional budget office 美国国会办公室中国预托凭证(CDR)非银行金融机构（NBFCS）资产重组公司（ARCs）邓白氏（Dun & Bradstreet）咨询公司美国证券交易委员会(SEC)IPO(首次公开募股)摩根士丹利(MS)、摩根大通(JPM)、美国银行(BAC)和花旗集团(C)巴克莱银行(BCS)、瑞士信贷集团(CS)、德意志银行(DB)、高盛集团(GS)、加拿大皇家银行(RY)、和瑞士银行(UBS)纽约证券交易所(NYSE)美国商品期货交易委员会(CFTC)主席加里·詹斯勒(Gary Gensler)摩根士丹利(MS)、摩根大通(JPM)“多德-弗兰克法案”(Dodd-Frank Act)德国央行行长阿克塞尔-韦伯(Axel Weber)NBER（Naitonal Bureau of Economy Research）美国国家经济研究局全美独立企业联合会(National Federation of Independent Business——NFIB)本·伯南克(Ben S. Bernanke)、副主席威廉·达德利(William C. Dudley)、詹姆斯·布拉德(James Bullard)、伊丽莎白·杜克(Elizabeth A. Duke)、唐纳德·科恩(Donald L. Kohn)、桑德拉·皮亚纳托(Sandra Pianalto)、埃里克·罗森格林(Eric S. Rosengren)、丹尼尔·塔鲁洛(Daniel K. Tarullo)和凯文·瓦尔许(Kevin M. Warsh)；托马斯·霍利格(Thomas M. Hoenig)“格林斯潘对策”（―Greenspan put‖，有时也称之为“伯南克对策”，―Bernanke put‖）世贸组织《政府采购协定》(GPA )地方政府实体(Sub-Central Government Entities)(直译是下级中央政府实体，也有称次中央政府实体)，财政报告 call report房价波动 housing price volatility定价机制 pricing mechanism上市银行 listed bank票据产业 bill industrycash bond market 现券市场日均成交量 average daily turnover融资融券 securities borrowing and lendingAgricultural biomass industry 农村生物质能产业ASEAN Association of Southeast Asian Nation 东南亚国家联盟，简称“东盟”CDM Clean Development Mechannism 清洁发展机制CHP combined heat and power 热气联产CIAD-Center for integrated Agricultural Development 综合农业发展中心CIDA- Canadian International Development Agency 加拿大国际开发署CSPCB-Crop Straw Pricing Consultation Board 秸秆定价磋商GEF- Global Environment Facility 全球环境基金会GHG- Greenhouse Gas 全球环境基金会GTZ-German Agency for Technical Cooperation 德国技术合作公司Kfw—德国复兴开发银行LPG-Liquefied petroleum gas 液化石油气LPOG-Leading Group Office of Poverty Alleviation and Devepment国务院扶贫开发领导小组SIDA-Swedish International Development Cooperation Agency 瑞士国际开发合作署USAID-United States Agency for International Development 美国国际开发援助署EIRR=economical internal rate of return 经济内部回报率（收益率）FIRR=financial internal rate of return 财务内部回报率（收益率）O&M=operation and maintenance 运行与维护TSP= total suspended particles 总悬浮颗粒TCE= ton of coal equivalent 吨煤当量“现收现支(pay-as-you-go)”原则日本首相菅直人(Naoto Kan)“利差交易”(Carry Trade)西班牙首相何塞·刘易斯·罗德里格斯·萨帕特罗(Jose Luis Rodriguez Zapatero) 麦格理证券(Macquarie Securities)德国邮政银行(Postbank)葡萄牙商业银行(BCP)法国巴黎银行(BNP Paribas)瑞典北欧斯安银行(SEB)瑞典诺迪亚银行(NORDEA)奥地利厄斯特银行(Erste Bank)法律英语：Regulation 条例、规章Rule 规则Clause 泛指条款Section 节，也译作条Article 条 Articles 条例Provision 多指规定Stipulation 约定（而非法律规定）Part 编Chapter 章Section 节Article 条Paragraph 款Subparagraph 项Item 目中国海洋石油有限公司(CNOOC Ltd., CEO, 简称：中国海洋石油)欧洲央行(ECB)执委会成员汤普古格罗(Gertrude Tumpel-Gugerell)太平洋投资管理公司(PIMCO)比尔·格罗斯(Bill Gross)大卫·卢森博格(David Rosenberg)查德·克拉里达(Richard Clarida)所谓“就业不足率”(Under-employment Rate)，是指包括更希望获得全职岗位的兼职人员以及希望工作但却放弃寻找的人员在内的失业率。

（金融保险）金融英语词典金融英语词典A: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accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional T ax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong KongMonetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算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approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B:B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A. Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票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 T aiwan 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〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金。

CEO 首席行政官##CFA注册财务分析师##CFO首席财务官##COGS已售商品成本##COO首席营运官##CPA注册公共会计师##CPI消费物价指数##Calendar Year日历年##Call买入期权##Call Date买回日期##Call Loan短期同业拆借，通知贷款##Call Loan Rate短期同业拆借利率，通知贷款利率##Call Option买入期权######Call Warrant买入认股权证##Callable Bond可买回债券##Callable Preferred Stock可买回优先股##CAMELS Rating SystemCAMELS 评级制度######Capital Account资本帐户##Capital Adequacy Ratio(CAR)资本充足率##Capital Appreciation资本升值##Capital Asset资本资产############Capital Budgeting资本预算##########Capital Expenditure资本开支##Capital Gain资本收益##Capital Goods 资本财货##Capital资本/资本金Capital Asset PricingModel (CAPM)资本资产计价模型Call Premium买回溢价Capital Base资本金基础Capital Employed运用资本####Concession销售报酬##Concession Agreement 特许协议##Conglomerate综合企业##Consumer Confidence Index (CCI)消费者信心指数##Consumer Credit 消费信贷##Consumer Price Index (CPI)消费物价指数######Conversion Premium 转换溢价##Conversion Price 转换价格##Convertible Bond 可转换债券##Convertible Debenture 可转换公司信用债券##Convertible Preferred Stock可转换优先股##Convertible Subordinated Note可转换次级票据##Convertibles 可转换证券##Conveyance 地产让与证书##Contingency 偶然事故##Corporate Bond企业债券##Corporate Cannibalism 企业自我竞争##Corporate Finance 企业融资##Corporate Governance 企业治理##Corporate Tax 公司税##Corporation 公司、企业##Cost Basis成本基础##Cost of Capital 资本成本##########Cost of Funds资金成本##Cost of Goods Sold (COGS)已售商品成本##Cost Synergy 成本协同效益##Counterparty Risk 交易对手风险##Country Risk 国家风险##Coupon息票##Coupon Bond 有息票债券##Covenant契约##Coverage Initiated 纳入研究范围######Credit Default Swap 信贷违约掉期##Credit信贷、信用、贷项Conversion转换Cost of Equity 股本成本##Custodian 保管人##Cyclical Industry 周期性行业##Cyclical Stock 周期性股票##Cyclical Unemployment 周期性失业##DJIA 道琼斯工业平均指数######DJUA 道琼斯公用事业平均指数##Data Mining 数据探索##################Debenture 公司债券##Debit 借项、借方##Debt 债务############Debt Equity Swap 债换股交易##Debt Financing 债务融资##Debt Ratio 负债比率##Debt Restructuring 债务重组##Debt Security 债务证券##Debt Service 还本付息##########Debtor 债务人##Debt Overhang 债务积压##Declaration Date 股息宣告日##########Default Risk 违约风险##Defeasance 宣告（合约）无效、废止契约##Days Payable Outstanding (DPO)应付账款天数Days Sales Outstanding (DSO)应收账款天数DJTA 道琼斯交通平均指数Deep Discount Bond 高折扣债券Default 违约，未能履行合约Debt Equity Ratio 债务股本比Debt Service Coverage Ratio债务偿付比率Underwriting Spread 承销价差##Unearned Income非劳动收入##Unearned Revenue未实现收入##Unit Trust (UT)单位信托##Unrealized Gain未实现收益##Unrealized Loss未实现损失##Unsecured Creditor无抵押债权人##Unsecured Loan无抵押贷款##U.S. Treasury美国财政部##Valuation估值##Value-Added增值##Value-Based Pricing以价值为基础的定价##Value Chain价值链##Value at Risk (VAR)风险价值##Value Investing价值投资##Value Stock价值股票##Vanilla Option单纯期权##Variable Cost可变成本##Variable Life InsurancePolicy可变寿险保单##Vendor Financing供应商融资##Venture创业项目##Venture Capital创业资本##Venture Capital Fund创业基金##Venture Capitalist创业基金投资者##Vertical Integration纵向整合##Vertical Market纵向市场##Vertical Merger纵向合并######Volume Of Trade交易量、成交量##Voting Right投票权##Voting Shares投票股票##Voting Trust投票信托##Voting Trust Agreement投票信托协议######Vulture Fund兀鹫基金########Vulture Capitalist兀鹫投资者WACC 加权平均资本成本Volatility波动性##################WTO 世界贸易组织########War Bond 战争债券##Warrant 认股权证##Warrant Coverage 认股权证比重##Warrant Premium 认股权证溢价##Wealth Added Index (WAI)财富增值指数##Wealth Effect 财富效应##Wealth Management 财富管理##########################Weighted Average Market Capitalization加权平均总市值##White Elephant 白象##White Knight 白武士##White Paper 白皮书##Wholesale Banking 批发银行##Wholly Owned Subsidiary 全资拥有子公司##Withholding 预扣（税）##Withholding Tax 预扣（税）##Working Capital 营运资金##Working Capital Turnover 营运资金周转率##Working Ratio 流动比率##Work in Progress 在建项目##Wall Street 华尔街Weighted Average Cost of Capital (WACC)加权平均资本成本一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬决定一项房地产在税务上价值的地方政府官员个人或一家企业拥有、具有经济价值的任何物品。

1、lending and deposit-taking 贷款和存款2、epicenter of commercial banking 商业银行的中心3、government deregulation 政府放松管制4、competitive pressures 竞争压力5、the creation of money 货币创造6、the overall management of the flow of money货币流动的全面管理7、ancillary services 配套（补充）服务8、trust 信托9、leasing 租赁10、depositor 储户11、debtor 债务人12、creditor 债权人13、principal 委托人14、agent 代理人15、bailor 委托保管人16、bailee 受托人17、intermediary services 中介（中间）服务18、fiduciary 受托（信托）19、reimburse 补偿，偿还20、indemnify 赔偿21、fund transfer 资金转移22、clearing 清算23、factoring 保理业务24、safe custody 妥善保管25、safekeeping 保管业务26、vaults 保险库27、negotiable instruments 可转让票据28、safe deposit boxes 保险箱29、custodial functions 托管功能30、loan collateral 贷款的抵押物31、mechanism of payment 支付机制32、funds transfer / transfers of funds 资金转移33、settlement of funds 资金结算34、credit card 信用卡35、debit cards 借记卡36、A TMs 自动取款机37、Plastic Money 塑胶货币38、smart cards intelligent cards 智能卡39、tangible piece of property 有形财产40、unconditional order 无条件命令41、reconciled 协调，调整42、acceptance 承兑43、forged and unauthorized signatures 伪造和未经授权的签名44、indorsement /endorsement 背书45、general crossings 普通划线46、two transverse parallel lines across the face of the cheque特殊划线（两个平行线）支票上画两条平行线47、special crossings 特殊划线48、bank drafts 银行汇票49、drawer 出票人50、drawee 付款人51、dishonour 拒付52、the payee or the holder 收款人或持有人53、surety 担保54、bank notes 钞票55、bearer 持票人（来人）56、on demand 即期汇票57、legal tenders 法定货币58、cardholder 持卡人59、card issuer 发卡机构60、outstanding balance 未偿还余额61、sales slip 销售发票62、compound interest 复利63、delivery of goods 交付货物64、POS(point of sale) terminals 销售点终端65、Electronic Commerce on the Internet 在互联网上的电子商务66、collection 托收67、documentary credit 跟单信用证68、trust services 信托服务69、fiduciary relationship 受托关系70、trustor 委托人71、settlor 财产授予人72、grantor 让与人73、donor 捐助人74、beneficiary 受益人75、trustee 受托人76、remainderman 不动产继承人77、trust deposits 信托存款78、lease 租赁79、tenements 房屋80、chattels 动产81、ground rent 地面租金82、tax-deductible expense 税收抵扣的费用83、lessee 承租人84、lessor 出租人85、capital lease 资本租赁86、noncancelable 不可取消的87、paid out(amortized) 支付（摊销）88、operating lease 经营租赁89、leveraged lease 杠杆租赁90、garment industry 服装行业91、discount factoring 贴现保理业务92、maturity factoring 成熟的保理业务93、accounts-receivable financing 应收账款融资94、collateralized lending 抵押贷款95、unsecured lending 无抵押（担保）贷款96、credit line 信用额度97、consigns goods 托运货物98、the copy of invoice 发票复印件99、IOUs(I owe you) 欠条100、saver 存款人101、short-term 短期102、long-term 长期103、intermediate-term 中间短期104、common stock 普通股105、dividends 股息106、residual claimant 剩余的索赔人107、primary market 初级市场108、secondary market 二级市场109、investment bank 投资银行110、underwriting 包销(承销)111、New Y ork Stock Exchange(NYSE) 纽约证券交易所112、trading volume 交易量113、brokers 经纪人114、dealers 经销商（交易人）115、surplus funds 盈余资金116、pension funds 养老基金117、in large denominations 在大面额118、default risk 违约风险119、ideal place 理想的地方120、warehouse 仓库121、injection of funds 注入资金122、interim investment 中期投资123、idle cash 闲置的现金124、opportunity cost 机会成本125、temporary funds 临时资金126、cash inflows and outflows 现金流入和流出127、tax revenues 税收收入128、large commercial CDs(Certificate of Deposit) 大额可转让存单129、market participants 市场参与者130、banker’s acceptances 银行承兑131、repurchase agreements 回购协议132、casualty insurance 意外伤害保险133、life insurance 人寿保险134、money market instruments 货币市场工具135、Ministry of Finance 财政部136、Issued at a discount from par 折扣发行137、term security 安全条款138、a demand deposit 活期存款139、a bearer instrument 不记名票据140、in large denominations 在大面额141、a reverse repo 逆回购协议142、a banker’s acceptance 一个银行承兑143、a time draft 即期发票144、regulatory framework 监管框架145、universal banks 全能银行146、acquisitions ,mergers, amalgamations and disposals 收购，兼并，联合和处置147、risk pricing and transfer 风险定价和转移148、bank-orientated system 银行为主导的系统149、market-orientated 以市场为导向150、proprietary trading 自营交易151、fee banking 收费银行业务152、commitment to underwrite 承诺包销153、subscribed 认购154、offering price 发行价格155、underwriting fees 承销费156、initial public offerings(IPOs) 首次公开募股157、additional floats 增发158、over-the-counter stock 柜台股票159、spread 利差160、bid and offer prices 买入和卖出价161、horizontal merger 横向合并162、vertical merger 垂直合并163、conglomerate merger 集团合并164、leveraged buyout(LBO) 杠杆收购165、management buyout(MBO) 管理层收购166、hostile offer 敌意收购167、financial engineering techniques 金融工程技术168、financial advising 财务顾问169、go private 私有化170、spin-off 剥离171、strictest confidence 严格保密172、insider trading 内幕交易173、leaked information 泄露信息174、globalization 全球化175、uncertainty of outcome 结果的不确定性176、totally new competitive landscape for banks全新的银行竞争格局177、telecommunications Titan 电信巨头178、backend processors 后端处理器179、front-end financial software providers 前端的财务软件供应商180、first and foremost 首先181、complex hierarchical organizational structures复杂的层次组织结构182、technologically mediated solutions 技术为媒介的解决方案183、embrace the new opportunities 拥抱新机遇184、proprietary networks 专有网络185、externality 外部（外延）186、information technology(IT) 信息技术187、electronic commerce 电子商务188、labor-intensive 劳动密集189、paying bills 支付账单190、status of payments 支付地位（状态）191、prospectus download 招股书下载192、tax return preparation 税收返还的编制193、proprietorship 独资企业194、partnership 建立伙伴关系195、sunk cost 沉没成本196、back-office system 后端办公系统197、sophisticated retail interfaces 先进（高端）的零售接口198、lose sight 忽视199、proprietary digital data networks 专有的数字数据网络200、overriding dependence on 压倒一切的依赖201、Web server Web服务器202、groupware technology 群件技术。

金融小词典++++++++++++++++++++++++货币note 纸币coin 硬币denomination, face value 面值obverse side 正面reverse side 反面bank code letter 银行代号字母serial number 连续号run number 检验号码run letter 检验字母bank seal 银行行印bank number 银行号码treasury seal 国库库印series identification 系列号码inscription 签名++++++++++++++++++++++++资本initial capital 创办资本frozen capital 冻结资金frozen assets 冻结资产fixed assets 固定资产real estate 不动产,房地产circulating capital, working capital 流动资本available capital 可用资产capital goods 资本货物reserve 准备金,储备金calling up of capital 催缴资本allocation of funds 资金分配contribution of funds 资金捐献working capital fund 周转基金revolving fund 循环基金,周转性基金contingency fund 意外开支,准备金reserve fund 准备金buffer fund 缓冲基金,平准基金sinking fund 偿债基金investment 投资,资产investor 投资人self-financing 自筹经费,经费自给bank 银行current account 经常帐户 (美作:checking account)current-account holder 支票帐户 (美作:checking-account holder)cheque 支票 (美作:check)bearer cheque, cheque payable to bearer 无记名支票,来人支票crossed cheque 划线支票traveller's cheque 旅行支票chequebook 支票簿,支票本 (美作:checkbook) endorsement 背书transfer 转让,转帐,过户money 货币issue 发行ready money 现钱cash 现金ready money business, no credit given 现金交易,概不赊欠change 零钱banknote, note 钞票,纸币 (美作:bill)to pay (in) cash 付现金domestic currency, local currency] 本国货币convertibility 可兑换性convertible currencies 可自由兑换货币exchange rate 汇率,兑换率foreign exchange 外汇floating exchange rate 浮动汇率free exchange rates 自由汇兑市场foreign exchange certificate 外汇兑换券hard currency 硬通货speculation 投机saving 储装,存款depreciation 减价,贬值devaluation (货币)贬值revaluation 重估价runaway inflation 无法控制的通货膨胀deflation 通货紧缩capital flight 资本外逃securities business 证券市场stock exchange 股票市场stock exchange corporation 证券交易所stock exchange 证券交易所,股票交易所quotation 报价,牌价share 股份,股票shareholder, stockholder 股票持有人,股东dividend 股息,红利cash dividend 现金配股stock investment 股票投资investment trust 投资信托stock-jobber 股票经纪人stock company, stock brokerage firm 证券公司securities 有价证券share, common stock 普通股preference stock 优先股income gain 股利收入issue 发行股票par value 股面价格, 票面价格bull 买手, 多头bear 卖手, 空头assigned 过户opening price 开盘closing price 收盘hard times 低潮business recession 景气衰退doldrums 景气停滞dull 盘整ease 松弛raising limit 涨停板break 暴跌bond, debenture 债券Wall Street 华尔街+++++++++++++++++++++++++++++信贷short term loan 短期贷款long term loan 长期贷款medium term loan 中期贷款lender 债权人creditor 债权人debtor 债务人,借方borrower 借方,借款人borrowing 借款interest 利息rate of interest 利率discount 贴现,折扣rediscount 再贴现annuity 年金maturity 到期日,偿还日amortization 摊销,摊还,分期偿付redemption 偿还insurance 保险mortgage 抵押allotment 拨款short term credit 短期信贷consolidated debt 合并债务funded debt 固定债务,长期债务floating debt 流动债务drawing 提款,提存aid 援助allowance, grant, subsidy 补贴,补助金,津贴++++++++++++++++++++++++++++++++++++保险time hull insurance 船舶定期保险marine insurance 海损保险maritime transportation insurance 海洋运输保险fire insurance 火险cargo insurance 货物保险compulsory insurance 强制保险life insurance 人寿保险insurance policy 保险单expiration of policy 保险单满期general policy condition 保险单一般规定insurance premium 保险费initial premium 初期保险费in-full premium 全部保险费insurance company 保险公司sum insured 保险金额policy-holder 保险客户branch of insurance 保险类别insurer, underwriter 保险人；保险商termination of risk 保险责任终止coverage 保险总额insured, assured 被保险人survey 查勘reinsurance 分保recheck核average 海损particular average 单独海损general average 共同海损cargo damage survey 货损检验obligation of compensation for loss 赔偿的义务loss ratio 赔付率indemnity 赔款indemnity 损害赔偿claim 索赔time limit for filing claims 索赔时限notice of loss 损害通知书to renew 续保null and void 宣告无效deposit premium 预付保险费reinsurance 再保险natural losses 自然损耗natural calamities 自然灾害+++++++++++++++++++++++++++++++++++++++++++ 生产output 产出,产量producer 生产者,制造者productive, producing 生产的products, goods 产品consumer goods 消费品article 物品,商品manufactured goods, finished goods 制成品,产成品raw product 初级产品semifinished goods 半成品by-product 副产品foodstuffs 食品raw material 原料supply 供应,补给input 投入productivity 生产率productiveness 赢利性overproduction 生产过剩cost 成本,费用expenditure, outgoings 开支,支出fixed costs 固定成本overhead costs 营业间接成本overheads 杂项开支,间接成本operating costs 生产费用,营业成本operating expenses 营业费用running expenses 日常费用,经营费用miscellaneous costs 杂项费用overhead expenses 间接费用,管理费用upkeep costs, maintenance costs 维修费用,养护费用transport costs 运输费用social charges 社会负担费用contingent expenses, contingencies 或有费用apportionment of expenses 分摊费用income 收入,收益earnings 利润,收益gross income, gross earnings 总收入,总收益gross profit, gross benefit 毛利,总利润,利益毛额net income 纯收益,净收入,收益净额average income 平均收入national income 国民收入profitability, profit earning capacity 利润率,赢利率yield 产量收益,收益率increase in value, appreciation 增值,升值++++++++++++++++++++++++++++++++税duty 税taxation system 税制taxation 征税,纳税fiscal charges 财务税收progressive taxation 累进税制graduated tax 累进税value added tax 增值税income tax 所得税land tax 地租,地价税excise tax 特许权税basis of assessment 估税标准taxable income 须纳税的收入fiscality 检查tax-free 免税的tax exemption 免税taxpayer 纳税人tax collector 收税员+++++++++++++++++++++++++++++++++++ 一般经济economist 经济学家socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济rural economics 农村经济liberal economy 自由经济mixed economy 混合经济political economy 政治经济学protectionism 保护主义autarchy 闭关自守primary sector 初级成分private sector 私营成分,私营部门public sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动inflation通货膨胀deflation/disinflation通过紧缩economic prosperity经济繁荣/高涨economic depression/recession 经济衰退economic deteriorate 经济萧条economic recovery 经济复原/复苏economic stability 经济稳定economic policy 经济政策understanding 约定concentration 集中holding company 控股公司trust 托拉斯cartel 卡特尔rate of growth 增长economic trend 经济趋势economic situation 经济形势infrastructure 基本建设standard of living 生活标准,生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞,萧条,不景气underdevelopment 不发达underdeveloped 不发达的developing 发展中的++++++++++++++++++++++++++++++++++++++贸易经济commerce, trade, trading 贸易inland trade, home trade, domestic trade, internal trade, interior trade 国内贸易international trade 国际贸易foreign trade, external trade 对外贸易,外贸terms of trade 贸易条件free-trade area 自由贸易区import, importation 进口importer 进口商export, exportation 出口exporter 出口商commercial channels 商业渠道customs 海关customs duty 关税quota 配额,限额item 项目,细目commercial transaction 买卖,交易manufacturer 制造商,制造厂middleman 中间商,经纪人dealer 经销商wholesaler 批发商retailer 零售商tradesman 零售商merchant 商人 (英)批发商,(美)零售商concessionaire, licensed dealer 受让人,特许权获得者consumer 消费者,用户client, customer 顾客,客户buyer 买主,买方stocks 存货,库存量purchase 购买,进货sale 销售bulk sale 整批销售,趸售wholesale 批发retail trade 零售业cash sale 现货hire-purchase 分期付款购买 (美作:installment plan)competition 竞争competitor 竞争者competitive 竞争的unfair competition 不合理竞争dumping profit margin 倾销差价,倾销幅度trademark 商标registered trademark 注册商标registered office, head office 总公司, 总店, 总部++++++++++++++++++++++++++++国际经济组织China Council for the Promotion of International Trade, C.C.P.I.T. 中国国际贸易促进委员会National Council for US-China Trade 美中贸易全国理事会Japan-China Economic Association 日中经济协会Association for the Promotion of International Trade, Japan 日本国际贸易促进会British Council for the Promotion of International Trade 英国国际贸易促进委员会International Chamber of Commerce 国际商会International Union of Marine Insurance 国际海洋运输保险协会International Alumina Association 国际铝矾土协会Universal Postal Union, UPU 万国邮政联盟Customs Co-operation Council, CCC 关税合作理事会United Nations Trade and Development Board 联合国贸易与发展理事会Organization for Economic cooperation and Development, DECD 经济合作与开发组织European Economic Community, EEC, European Common Market 欧洲经济共同体European Free Trade Association, EFTA 欧洲自由贸易联盟European Free Trade Area, EFTA 欧洲自由贸易区Council for Mutual Economic Aid, CMEA 经济互助委员会Eurogroup 欧洲集团Group of Ten 十国集团Committee of Twenty (Paris Club) 二十国委员会Coordinating Committee, COCOM 巴黎统筹委员会Caribbean Common Market, CCM, Caribbean Free-Trade Association, CARIFTA 加勒比共同市场（加勒自由贸易同盟）Andeans Common Market, ACM, Andeans Treaty Organization, ATO 安第斯共同市场Latin American Free Trade Association, LAFTA 拉丁美洲自由贸易联盟Central American Common Market, CACM 中美洲共同市场African and Malagasy Common Organization, OCAM 非洲与马尔加什共同组织East African Common Market, EACM 东非共同市场Central African Customs and Economic Union, CEUCA 中非关税经济同盟West African Economic Community, WAEC 西非经济共同体Organization of the Petroleum Exporting Countries, OPEC 石油输出国组织Organization of Arab Petroleum Exporting Countries, OAPEC 阿拉伯石油输出国组织Commonwealth Preference Area 英联邦特惠区Centre National du Commerce Exterieur, National Center of External Trade 法国对外贸易中心People's Bank of China 中国人民银行Bank of China 中国银行International Bank for Reconstruction and development, IBRD 国际复兴开发银行World Bank 世界银行International Development association, IDA 国际开发协会International Monetary Found Agreement 国际货币基金协定International Monetary Found, IMF 国际货币基金组织European Economic and Monetary Union 欧洲经济与货币同盟European Monetary Cooperation Fund 欧洲货币合作基金Bank for International Settlements, BIS 国际结算银行African Development Bank, AFDB 非洲开发银行Export-Import Bank of Washington 美国进出口银行National city Bank of New York 花旗银行American Oriental Banking Corporation 美丰银行American Express Co. Inc. 美国万国宝通银行The Chase Bank 大通银行Inter-American Development Bank, IDB 泛美开发银行European Investment Bank, EIB 欧洲投资银行Midland Bank, Ltd. 米兰银行United Bank of Switzerland 瑞士联合银行Dresden Bank A.G. 德累斯敦银行Bank of Tokyo, Ltd. 东京银行Hongkong and Shanghai Corporation 香港汇丰银行International Finance Corporation, IFC 国际金融公司La Communaute Financieve Africane 非洲金融共同体Economic and Social Council, ECOSOC 联合国经济及社会理事会United Nations Development Program, NUDP 联合国开发计划署United Nations Capital Development Fund, UNCDF 联合国资本开发基金United Nations Industrial Development Organization, UNIDO 联合国工业发展组织United Nations Conference on Trade and Development, UNCTAD 联合国贸易与发展会议Food and Agricultural Organization, FAO 粮食与农业组织, 粮农组织Economic Commission for Europe, ECE 欧洲经济委员会Economic Commission for Latin America, ECLA 拉丁美洲经济委员会Economic Commission for Asia and Far East, ECAFE 亚洲及远东经济委员会Economic Commission for Western Asia, ECWA 西亚经济委员会Economic Commission for Africa, ECA 非洲经济委员会Overseas Chinese Investment Company 华侨投资公司New York Stock Exchange, NYSE 纽约证券交易所London Stock Market 伦敦股票市场Baltic Mercantile and Shipping Exchange 波罗的海商业和航运交易所+++++++++++++++++++++++++++++++++++++++人口population studies 人口研究demography 人口学demographer 人口学家population theory 人口理论Malthusianism 马尔萨斯主义neo-Malthusianism 新马尔萨斯主义overpopulation 人口过剩underpopulation 人口不足working population 在业人口population waiting for employment 待业人口urban population 城市人口rural population 乡村人口population reproduction 人口增殖population increase 人口增长population decrease 人口减少population base 人口基数population distribution 人口分布population density 人口密度population quality 人口质量population pyramid 人口年龄金字塔population statistics 人口统。

金融英语词汇大全1. Introduction金融英语是指与金融相关的英语表达和词汇。

在全球化的经济和金融市场中，金融英语的学习和应用显得尤为重要。

本文将为您提供一个综合的金融英语词汇大全，帮助您更好地了解和应用金融英语。

2. Banking and Finance2.1 基本金融词汇•Bank - 银行•Deposit - 存款•Withdraw - 取款•Account - 账户•Transaction - 交易•Credit - 信贷•Debit - 借记•Interest - 利息•Loan - 贷款•Invest - 投资•Exchange - 兑换•Stock - 股票•Bond - 债券•Mortgage - 抵押贷款•Insurance - 保险•Asset - 资产•Liability - 负债•Interest Rate - 利率•Inflation - 通货膨胀•Market - 市场•Economy - 经济•Currency - 货币•Exchange Rate - 汇率2.2 金融机构和职位•Banker - 银行家•Investor - 投资者•Broker - 经纪人•Accountant - 会计师•Economist - 经济学家•Trader - 交易员•Analyst - 分析师•Auditor - 审计员•Financial Planner - 理财规划师•Risk Manager - 风险经理•Asset Manager - 资产经理•Underwriter - 承销商•Teller - 出纳员2.3 金融活动和操作•Open an Account - 开户•Close an Account - 销户•Make a Deposit - 存款•Withdraw Money - 取钱•Transfer Funds - 转账•Take out a Loan - 借款•Pay off a Loan - 还款•Invest in Stocks - 投资股票•Buy Bonds - 购买债券•Trade on the Stock Market - 在证券市场交易•Issue Shares - 发行股票•Apply for Insurance - 申请保险•Calculate Interest - 计算利息•Analyze Financial Statements - 分析财务报表•Audit Financial Records - 审计财务记录•Manage Risk - 管理风险•Plan for Retirement - 规划退休3. Investment and Trading3.1 投资和交易相关词汇•Portfolio - 投资组合•Dividend - 股息•Capital Gain - 资本收益•Hedge Fund - 对冲基金•Short Sell - 卖空•Day Trading - 日内交易•Leverage - 杠杆•Margin - 保证金•Diversification - 分散化投资•Blue-chip Stock - 蓝筹股•Bull Market - 牛市•Bear Market - 熊市•Volatility - 波动性•Volatility Index (VIX) - 波动率指数•Option - 期权•Futures - 期货•Commodity - 商品•Exchange-traded Fund (ETF) - 交易所交易基金3.2 金融市场•Stock Market - 股票市场•Bond Market - 债券市场•Forex Market - 外汇市场•Commodity Market - 商品市场•Derivatives Market - 衍生品市场•Cryptocurrency Market - 加密货币市场4. Risk Management4.1 风险管理相关词汇•Risk - 风险•Risk Assessment - 风险评估•Risk Tolerance - 风险承受能力•Risk Appetite - 风险偏好•Risk Mitigation - 风险缓解•Risk Diversification - 风险分散•Credit Risk - 信用风险•Market Risk - 市场风险•Operational Risk - 运营风险•Systemic Risk - 系统性风险•Liquidity Risk - 流动性风险•Reputation Risk - 声誉风险•Counterparty Risk - 对手方风险•Risk Management Plan - 风险管理计划•Risk Control - 风险控制5. Conclusion通过阅读和学习这个金融英语词汇大全，您已经了解了金融英语中最常用的词汇和表达方式。

金融学必备英语词汇ABS 资产担保证券〔Asset Backed Securities的英文缩写〕Accelerated depreciation加速折旧Acceptor 承兑人；受票人；承受人Acmodation paper融通票据；担保借据Accounts payable应付帐款Accounts receivable 应收帐款Accrual basis应计制；权责发生制Accrued interest应计利息Accredited Investors合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value自然增长值Accrediting本金增值适用于多种工具，指名义本金在工具〔如上限合约、上下限合约、掉期和互换期权〕的期限内连续增长。

ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board全面一致；全盘的Acting in concert一致行动；合谋Active assets活动资产；有收益资产Active capital活动资本Actual market现货市场Actuary 精算师；保险统计专家ADB亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证[股市] 指由负责保管所存托外国股票的存托银行所发行一种说明持有人拥有多少外国股票(即存托股份)的收据。

ADR一般以美元计价和进展交易，与被视为美国证券。

对很多美国投资者而言，买卖ADR比买卖ADR所代表的股票更加方便、更流动、本钱较低和容易。

大部份预托收据为ADR；但也可以指全球预托收(GDR) ，欧洲预托收据(EDR) 或国际预托收据(IDR) 。

从法律和行政立场而言，所有预托收据具有同样的意义。

ADS 美国存托股份Ad valorem从价；按值Affiliated pany 关联公司；联营公司After date发票后，出票后After-market后市[股市] 指某只新发行股票在定价和配置后的交易市场。

常用的金融英语词汇下面是店铺为大家带来常用的金融英语词汇，欢迎大家阅读!a flat percentage rate of income 统一比率的所得税税率.a long position 多头部位,利多形势.a long position 多头寸;买进的期货合同.a put option on a debt security 债务证券的卖出期权.a sales slip 签购单据,售货清单.a short position 空头部位,短缺头寸.a short position 空头;卖出的期货合同.a tax return 税务申报表.abnormal depreciation 特别折旧.abnormal spoilage 非正常损坏.aboriginal cost 原始成本.acceptance bank 票据承兑行acceptance method 承兑方式.acceptance risks 承兑风险.accepting bank 承兑银行accessory risks 附加保险,附加险.accident insurance 意外保险.(不包括海上,火灾和人寿保险). accommodation of funds 资金融通.accompany vt. 附带,伴随,陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险.accounting risks 会计风险.accounting value 帐面价值.accounts of assured 保险帐户.accrued bond interest 应计债券利息accrued depreciation 应计折旧.accrued dividend 应计股利acknowledgement of declaration (under op预约保险申报确认书.active securities 热头股票,活跃的证券actual cash value (保险用语)实际现金价值.actual rate 实际汇率adaptive expectations 适应性预期.additional insurance 加保,附加保险.additional reserve 追加准备金additional reserve 追加准备金additional reserve 追加准备金adjustable policy 可调整的保险单.adjustable premium 可调整的保险费.adjusted debit balance 已调整的借方余额advance payment of premium 预缴保险费.advance-decline theory 涨跌理论adverse exchange 逆汇,逆汇兑advice of drawing 提款通知书advising bank 通知银行affiliated bank 联行affiliated person 关联人aftermarket 次级市场agent for collection 托收代理银行Agricultural Bank of China 中国农业银行agricultural loans 农业贷款agricultural(animal husbandry)tax 农(牧)业税.allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项alternative (either/or) order 选择指令American Express card 运通卡.American terms 美国标价法amount in figures 小写金额amount in words 大写金额annual membership dues 年费.application form for a banking account 银行开户申请书appointed bank 外汇指定银行appreciation of exchange rate 汇率升值arbitrage 套利arbitrage 套购,套利,套汇.arbitrage of exchange 套汇arbitrage of exchange or stock 套汇或套股.arbitrage opportunity 套价机会.arbitrage risks 套汇风险.as agent 做代理as principal 做自营Asian Development Fund (ADB) 亚洲开发银行ask price = asking price = offer price =出售价,报价,开价,出价ask-bid system 竞价系统assessment of loss 估损.assets insurance 资产保险.assignment of policy 保单转让.assumption of risk 承担风险.asymmetry 不对称.at owner's risk 风险由货主负担.at-the-close order 收盘指令at-the-market 按市价at-the-money 平值期权.at-the-opening (opening only) order 开盘指令auction marketplace 拍卖市场automated teller machines (24 hours a da自动取款机(24小时服务)automatic transfers between accounts 自动转帐average 平均数baby bond 小额债券back spreads 反套利.back wardation 现货溢价.balance n. 结余,差额,平衡bank balance 存款余额bank balance over required reserves 超出法定(必备)储备的银行存款余额bank deposit 银行存款Bank of China 中国银行Bank of Communications 交通银行bank of deposit 存款银行bank of the government 政府的银行banker's association 银行协会banker's bank 中央银行banker's guarantee 银行担保.bank's buying rate 银行买入价bank's selling rate 银行卖出价banks with business dealing with the cen中央银行的往来银行Barclay card 巴克莱银行信用卡.base rate 基本汇价basis order 基差订单.basis risk 基差风险.bear market 熊市bear operation 卖空行为bear raiders 大量抛空者beneficial owner 受益所有人beneficiary of insurance 保险金受益人. best-efforts offering 尽力推销(代销)发行bid and ask prices 买入和卖出价bid and ask spread 买卖差价bid price = buying price 买价bid-ask spread 递盘虚盘差价.big board 大行情牌big slump 大衰退(暴跌).bill-paying services 代付帐款black market 黑市black market financing 黑市筹资.black money 黑钱blanket mortgage 总括抵押.block positioner 大宗头寸商blowout 畅销blue-chip stocks 蓝筹股board of arbitration 仲裁委员会board of governors 理事会bond fund 债券基金borrowing from affiliates 向联营公司借款. borrowing power of securities 证券贷款能力borrowing risks 借款风险.bought deal 包销bread and butter business 基本业务breadth index 宽度指数break-even 不亏不盈,收支相抵.breakout 突破bridging finance 过渡性融资.broker 经纪人,掮客brokerage 经纪人佣金brokerage 经纪业;付给经纪人的佣金. brokerage firm 经纪商(号).broker's loan 经纪人贷款broking house 经纪人事务所building agreement 具有约束力的协定. building tax (tax on construction) 建筑税. bullish 行情看涨business insurance 企业保险.business risk 营业风险.business savings 企业储蓄business tax 营业税.business term loan 企业长期贷款bust-up risks 破产风险.buyer's risks 买方风险.call (option) 买方期权,看涨期权.call and put options 买入期权和卖出期权.call for funds 控股,集资call loan transaction 短期拆放往来.call market 活期存款市场call money 拆放款.call options on an equity 权益(证券)的买入期权. call-options 认购期权.cancellation 取消cancellation money 解约金.cap 带利率上限的期权.。

金融专业英语词汇大全一、基本金融术语1. 金融（Finance）：指货币的筹集、分配和管理活动。

2. 银行（Bank）：提供存款、贷款、支付结算等金融服务的机构。

3. 证券（Securities）：代表财产所有权或债权的凭证，如股票、债券等。

4. 投资（Investment）：将资金投入到某个项目或资产，以获取收益的行为。

5. 债务（Debt）：借款人向债权人承诺在一定期限内偿还本息的义务。

6. 股票（Stock）：股份有限公司发行的，代表股东对公司所有权和收益分配权的凭证。

7. 债券（Bond）：债务人向债权人发行的，承诺按一定利率支付利息并在到期日偿还本金的债务凭证。

8. 利率（Interest Rate）：资金的价格，反映资金借贷的成本。

9. 汇率（Exchange Rate）：一种货币兑换另一种货币的比率。

10. 通货膨胀（Inflation）：货币购买力下降，物价普遍持续上涨的现象。

二、金融衍生品词汇1. 金融衍生品（Financial Derivatives）：基于现货金融工具派生出来的新型金融工具。

2. 期货（Futures）：双方约定在未来某一时间、按约定的价格买卖某种标的物的合约。

3. 期权（Options）：买卖双方在未来一定期限内，按约定价格买入或卖出某种标的物的权利。

4. 掉期（Swap）：双方约定在未来某一时间，相互交换一系列现金流的合约。

5. 远期合约（Forward Contract）：双方约定在未来某一时间、按约定的价格买卖某种标的物的合约。

三、金融机构及监管部门词汇1. 中央银行（Central Bank）：国家金融政策制定和执行的机构，如中国人民银行。

2. 商业银行（Commercial Bank）：以盈利为目的，提供存款、贷款、支付结算等金融服务的银行。

3. 证券公司（Securities Company）：从事证券经纪、投资咨询、资产管理等业务的金融机构。

1英汉微型金融词典English-Chinese Microfinance Glossary, July 2008Aabsorption accountingEquivalent: full-cost accounting. 归纳记账法等同于：全额成本记账法 abusive lending滥发贷款accelerated depreciation (of an asset ) （资产的）加速折旧法， 快速折旧法 acceleration of maturity Equivalent: prematuring. 加速偿付等同于：提前偿付 account账户、会计科目、账目 account balance 账户余额、帐户结余 account certification 会计证书account entryEquivalents: accounting entry, entry, journal entry. 会计分录 是指在经济账上对经纪业务的所作的纪录。

等同于：日记账分录，流水分录 account holder 账户持有人accountancyEquivalent: accounting. 会计学 是指会计的理论和实论。

accountant 会计师， 会计员 accounting会计accounting and internal control system 会计和内控系统accounting base 会计基础。

指会计实务所依据的会计准则，会计基础假定 accounting period 会计期间accounting practice核算惯例、会计实务。

指会计人员在日常工作中所使用的会计程序和方法 accounting prescriptions 会计准则Accounting procedure 会计程序。

指会计业务处理所采取的步骤 accounting standard会计标准，会计准则。

指处理会计业务时，最为适当的作法accounts payable (balance sheet liability account)应付账款（资产负债表的负债账目）accounts receivable (balance sheet, assetaccount)应收账款（资产负债表的资产账目）accrual accounting 权责发生制，权责发生制记账法。

金融英语词汇解释金融指货币的发行、流通和回笼，贷款的发放和收回，存款的存入和提取，汇兑的往来等经济活动。

接下来小编为大家整理了金融英语词汇解释，一起来学习吧!Purchase Acquisition 购股接管合并收购项目采用的会计方法，买方将目标公司当作投资，将目标公司的资产根据公平市场价值加入本身的资产Purchasing Power 购买力购买货品及服务的能力，或一个单位资金可以买到的货品及服务数量Pure Play 单一业务专门经营一种业务的公司，或股价与一种投资主题或策略的表现有密切关系的公司Put 出售权1. 一种期权合约，给与持有人以特定的价格在特定的时间内出售特定数量相关证券的权力(但并非义务)2. 行使出售期权的行动Put Bond 可卖回债券债券的一种，条款规定发行人必须在到期前的特定日期回购证券。

回购价格在发行时设定，一般相等于票值Put-Call Parity 买入-出售价差对同一种证券、到期日相同的出售期权价格与买入期权价格之间的关系Put-Call Ratio 买入-出售比率出售期权与买入期权交易量的比率，用作评估市场的投资气氛Put Warrant 出售认股权证一种认股权证，给与持有人以协定价格、在特定日期或之前出售相关股票的权力Qualified Institutional Buyer (QIB) 合资格机构投资者主要指管理最少1亿美元证券的机构，包括银行、存款及贷款公司、保险公司、投资公司、员工福利计划或合资格投资者全资拥有的股本，也包括拥有或可自主投资1000万美元证券的注册经纪人Qualitative Analysis 定性分析根据非财务信息，例如管理质量、行业周期性、研发实力及劳工关系，利用主观判断评估证券的分析方法Quality of Earnings 盈利质量销售量较高或成本较低造成盈利的金额，相对于利用不常规会计方法，例如夸张库存造成的人造利润Quantitative Analysis 定量分析指利用公司年报及损益表提供的财务资料作出投资决策的证券分析方法Quarter (Q1, Q2, Q3, Q4) 季度(第一季度、第二季度、第三季度、第四季度)财政日历内的三个月时期，作为申报盈利及支付股息的基准时期Quick Assets 速动资产可以迅速转换成为现金或已属于现金形式的资产。

English Terms中文翻译English Terms中文翻译"First In, First Out (FIFO)先进先出Impairment（资本）损耗"Invest, Then Investigate"先投资，后调查Implicit Cost隐含成本私人投资公开股票Implied Volatility (IV)隐含波动性"Private Investment, PublicEquity (PIPE)"销售及行政开支Import进口"Selling, General, &Administrative Expenses(SG&A)"Accelerated Depreciation加快折旧In the Money到价Accident and Health Benefits意外与健康福利Income收入Accounts Receivable (AR)应收账款Income Fund收益基金Income Statement损益表Accretive Acquisition具增值作用的收购项目Acid Test酸性测试比率Income Stock收益股票Acquisition收购Income Tax所得税Acquisition Premium收购溢价Indemnity赔偿Act of God Bond天灾债券Indenture契约Active Bond Crowd活跃债券投资者Independent Auditor独立审计师Active Income活动收入Index指数Active Investing积极投资Index Fund指数基金Active Management积极管理Index Futures指数期货Activity Based Budgeting以活动为基础的预算Index Option指数期权案Activity Based Management以活动为基础的管理Indexing指数化Activity Ratio活动比率Indicator指标Actual Return实际回报Industry行业Actuary精算Inflection Point转捩点Affiliated Companies联营公司Infrastructure基础设施Affiliated Person关联人士Initial Margin首期保证金首次公开上市After Hours Trading收盘后交易Initial Public Offering(IPO)税后营运收入Insider内幕人士After Tax Operating Income -ATOIAfter Tax Profit Margin税后利润率Insider Information内幕消息After The Bell收盘铃后Insider Trading内幕交易Agency Bonds机构债券Insolvency资不抵债Agency Cross交叉代理人Installment Debt分期偿还债务机构经纪人预测系统Agency Problem代理问题Institutional Brokers'Estimate System(IBES)Agency Securities机构证券Institutional Fund机构基金Agent代理人Institutional Investor机构投资者Aggregate Exercise Price总行使价格Intangible Asset无形资产Aggressive Accounting激进会计法Interest利息、权益Aggressive Investment进取投资策略Interest Rate利率Alan Greenspan格林斯潘Interest Rate Ceiling最高利率Allotment配股Interest Rate Parity利率平价理论呆账准备金Interest Rate Swap利率掉期Allowance For DoubtfulAccounts美国存托凭证Interim Dividend中期股息American Depository Receipt(ADR)American Depository Share(ADS)美国存托股份Internal Audit内部审计American Option美式期权Internal Growth Rate内部增长率American Stock Exchange美国股票交易所Internal Rate ofReturn (IRR)内部回报率Amortization摊销InternationalAccounting Standards国际会计标准Analyst分析员International Bond国际债券Angel Investor天使投资者International Fund国际基金Annual General Meeting(AGM)年度股东大会Intrinsic Value内在价值Annual Report年报Inventory库存、存货Annualize年度化Inventory Turnover库存周转率Annuity年金Investing投资Annuity Due即付年金Investment投资Anti-dilution Provision反摊薄条款Investment Advisor投资顾问Anti-takeover Measure反收购措施Investment Bank投资银行Anti-takeover Statute反收购法规Investment Banker投资银行家Anti-trust反垄断法Investment Climate投资环境Any and All Bid所有出价Investment CompanyAct of 19401940年投资公司法APICS Business Outlook Index APICS（美国生产及库存控制协议）商业前景指数Investment Grade投资等级Appraisal价值评估Investment RealEstate投资性房地产Appreciation升值Investment Vehicle投资媒体Arbitrage套汇Investor Relations投资者关系部Arbitrage Bond套汇债券Invisible Hand无形之手Arbitrage Pricing Theory(APT)套汇定价理论Invisible Supply可见供应Arbitrage Trading Program(ATP)套汇交易理论IPO首次公开上市Arbitration仲裁IPO Lock-up首次公开上市锁定期、禁售期Arms Length Transaction公平交易IR投资者关系部Asian Option亚洲式期权IRR内部回报率Ask (Price)买方叫价Issuer发行人Assessed Value评估后价值Joint Account联合账户Assessor估价人Joint Bond共同债券Asset资产Joint Owned Property共同拥有财产Asset Allocation资产分配Joint Stock Company股份公司Asset Allocation Fund资产分配基金Joint Venture合资企业、合资经营Asset Coverage Ratio资产偿付比率Jointly and Severally连带、共同Asset Management资产管理Junior Security次级证券Asset Play资产隙Junk Bond垃圾债券、高风险债券Asset Redeployment资产重新配置Just In Time及时生产Asset Swap资产互换Labor Intensive劳工密集Asset Turnover资产周转率Laissez Faire自由不干预理论Asset Valuation资产估值Large-Cap高市值股票Asset-Backed Security资产抵押证券Last In First Out(LIFO)后进先出Asset-Liability Management资产负债管理Last Twelve Months过去12个月Assets Under Management管理资产额LBO负债收购Assignment转让Leakage涉漏消息At the Money到价Lease租赁ATP套汇交易理论Leaseback租回已出售财产Auction Market拍卖市场Letter of Comfort告慰函、安慰函Audit审计Letter of Credit信用证Auditor's Report审计师报告Letter of Indemnity赔偿保证书Authorized Stock授权股份Letter of Intent意向书Auto Sales汽车销售额Leveraged Buyout(LBO)负债收购Automated Bond System(ABS)自动债券系统Leveraged Lease融资租赁Automated Confirmation Transaction Service (ACT)自动确认交易系统LeveragedRecapitalization融资资本充实Average Annual Growth Rate平均年度增长率Liability负债Average Annual Return平均年度回报率LIBOR伦敦银行同业拆放利率Average Life平均时期Life Expectancy预计寿命Average Price平均价格Life Insurance人寿保险Average Price Call平均价格买入期权权LIFO后进先出Average Price Put平均价格出售期权Limited LiabilityCompany (LLC)有限责任公司Average Up提高平均价格Limited Partnership有限合伙Back Door Listing后门上市/借壳上市Line of Credit信贷额度、信贷限额Back Office后线Liquid Market高流通性市场Back Pricing往后定价Liquidated Damages预定的违约金Backlog订单积压Liquidation清算、清理Backstop最后担保Liquidity流通性、变现能力Back-to-Back Loan背对背贷款Liquidity PreferenceTheory流动性偏好理论Bad Debt不良贷款Liquidity Risk流通风险Balance Of Payments (BOP)国际收支差额Listed Security上市证券Balance Of Trade (BOT)国际贸易差额LLC有限责任公司Balance Sheet资产负债表Loan贷款Balanced Fund平衡基金Loan Loss Provision贷款损失准备金Balanced InvestmentStrategy平衡投资策略Loan Sharking高利贷Balloon Maturity气球型期限Loan Syndication贷款银团Balloon Option气球型期权Loan to Value Ratio贷款与价值比率Bancassurance银行出售保险Lock-up Agreement锁定协议Bank for International Settlements (BIS)国际结算银行London InterbankOffer Rate (LIBOR)伦敦银行同业拆放利率Bank Guarantee银行担保Long Bond长期债券Bank Insurance银行保险Long Term Assets长期资产Bank Investment Contract(BIC)银行投资合约Long Term Debt长期债务Bank Rate银行利率Long TermDebt/Capitalization长期债务/总资本比率Bank run银行挤兑Long Term Liabilities长期负债Bankruptcy破产Lot交易单位、批Bankruptcy Risk破产风险LTM过去12个月Barrel's per Day每日产量（桶）Lump SumDistribution一次总付分配Barter以物易物M1货币供应量1 Base Period基本时期M2货币供应量2 Basing平稳期M3货币供应量3 Basis Point (BP)基点Macroeconomics宏观经济Bear Market熊市Majority Shareholder多数股东Bear Raid空头猛跌，大量抛空以使价格下跌Management Buyin(MBI)保留管理层的收购项目Bearer Form凭票即付形式，无记名形式Management Buyout(MBO)管理层收购项目Beginning Inventory期初库存Management Fee管理费用Behavioral Economics行为经济学Manager Universe(Benchmark)管理人基准比较Behavioral Finance行为金融学Margin Account保证金、按金Benchmark基准Marginal Tax Rate边际税率Benchmark Bond基准债券Marginal Utility边际效用Beneficial Owner受益者Mark to Market (MTM)以市值计价Beneficiary受益方Markdown减价、调低标价Benefit Cost Ratio - (BCR)效益成本比率Market市场Bequest遗赠，遗产Market Arbitrage市场套利Best Ask最低叫价Market Cannibilization互相争夺市场Best Bid最高出价Market Capitalization总市值Best Efforts尽力推销Market Exposure股市投资比率Best Execution最佳执行Market Order市价订单Best Practice最佳做法/最佳惯例Market Outperform表现超越大市Best Price Rule最佳价格规则Market Risk市场风险Beta (Coefficient)贝塔系数Market Risk Premium市场风险溢价Bid买方出价Market Segmentation市场细分Bid Price买方出价Market Sentiment市场情绪Bid-Ask Spread买卖差价Market Value市场价值Black Knight黑武士Market Value Added(MVA)市场增值Black Monday黑色星期一Marketable Securities有价证券Black Thursday黑色星期四Maturity期限Block Trade大宗交易Maturity Date到期日期Blue Chip蓝筹Mean平均值Board Lot单位数量，整份股Mechanical Investing机械化投资Board Of Directors董事会Medium Term中期Bond债券Medium Term Note(MTN)中期票据Bond Anticipation Note预期债券票据Mega Cap超高市值股票Bond Equivalent Yield (BEY)债券等值收益Member of Household家庭成员Bond Fund债券基金Merchant Bank商人银行Bond Option债券期权Merger合并Bond Rating债券评级Merger Arbitrage合并套利Bond Swap债券互换Mezzanine Financing夹层融资Book Building需求建档Michigan ConsumerSentiment Index 密歇根消费者信心指数Book Runner账簿管理人Micro Cap Stock微型市值股票Book Value账面价值Microeconomics微观经济Book Value Per Common每普通股账面价值Mid Cap Stock中等市值股票Break Even Point (BEP)收支平衡点Minority Interest少数权益Bridge financing过渡融资Mirror Fund镜子基金Bridge loan过渡贷款Monetary Policy货币政策Broad-Base Index广泛基础指数Monetize套现、货币化Broad-Based WeightedAverage广泛基础加权平均Money金钱、货币Bubble市场泡沫Money Flow货币流量Budget预算案Money Flow Index(MFI)货币流量指数BUGS Index无对冲黄金股票指数Money Laundering洗黑钱Bulge Bracket表现最佳承销商Money Market货币市场Bull乐观投资者Money Market货币市场账户Bull Market牛市Money Market Fund货币市场基金Bull Spread看涨的多空套做Money Supply货币供应Bull Vertical Spread看涨的纵向多空套做Money Zero Maturity(MZM)零期限货币Bulldog Bond猛犬债券Monopoly垄断、专利Bullet Bond期末一次性偿还债券Monopsony买方垄断Bullet Loan期末一次性偿还贷款Mortgage房地产抵押Bullet Repayment一次性偿还Mortgage BackedSecurities 以房地产抵押作担保的证券Bullet Trade子弹式交易Mortgage Banker房地产抵押银行家Burn Rate资金消耗率MTN中期票据Business to Business (B2B)商业对商业（B2B)MultinationalCorporation跨国企业Buy买入Multiple倍数Buy And Hold买入并持有Multiple Compression倍数压缩Buy Back回购Multiplier Effect乘数效应Buyer's Market买方市场Municipal Bond市政债券Buy-In补偿买进Municipal Bond Fund市政债券基金Buying Hedge买入对冲Municipal Convertible市政可转换证券Buying Power购买力Mutual Fund共同基金Buyout收购Mutual Fund LiquidityRatio共同基金流动率Buy-Side买方NASD国家证券经纪商协会Calendar Year日历年Nasdaq纳斯达克市场、国家证券经纪商协会自动报价系统Call买入期权Nasdaq NationalMarket Securities纳斯达克全国市场Call Date买回日期Nasdaq-NM纳斯达克全国市场Call Loan短期同业拆借，通知贷款NaturalUnemployment自然失业Call Loan Rate短期同业拆借利率，通知贷款利率NAV资产净值Call Option买入期权NAV per Share每股资产净值Call Premium买回溢价NAVPS每股资产净值Call Warrant买入认股权证Negative Carry负盈利Callable Bond可买回债券Negative Covenant负面契约Callable Preferred Stock可买回优先股Negative Goodwill负商誉CAMELS Rating System CAMELS评级制度Negative Income Tax负所得税Capital资本/资本金Negative PledgeClause负抵押条款Capital Account资本帐户Negotiable可磋商修改的Capital Adequacy Ratio (CAR)资本充足率NegotiatedUnderwriting经磋商协议的承销费用Capital Appreciation资本升值Net Asset Value资产净值Capital Asset资本资产Net Asset Value perShare每股资产净值Capital Asset Pricing Model(CAPM)资本资产计价模型Net Debt净债务Capital Base资本金基础Net Domestic Product国内生产净值Capital Budgeting资本预算Net Exports净出口值Capital Employed运用资本Net Income (NI)净收入Capital Expenditure资本开支Net Interest Margin净息差Capital Gain资本收益Net InvestmentIncome净投资收入Capital Goods资本财货Net Liquid Assets流通资产净值Capital Guarantee Fund资本保证基金Net Loss净亏损、净损失Capital Intensive资本密集Net Operating Income(NOI)营运净收入Capital Lease资本化租赁Net Operating ProfitAfter Tax (NOPAT)税后净营运利润Capital Loss资本损失Net Operating ProfitLess Adjusted Taxes(NOPLAT)税务调整净营运利润Capital Markets资本市场Net Present Value(NPV)净现值Capital Note资本票据Net Proceeds净收益Capitalism资本主义Net Receivables应收账款净额Capitalization总资本，总市值Net Sales净销售额Capitalize资本化Net Tangible Assets有形资产净值Capped Option有上限期权Net Worth净值Captive Fund专属基金New Economy新经济Carrying Cost Of Inventory库存置存成本New York StockExchange纽约股票交易所Carrying Value账面现行价值NI净收入Carveout分拆上市Nikkei日经指数Cash现金NOI营运净收入Cash And Cash Equivalents现金及现金等价物Nominal Interest Rate名义利率Cash Balance Pension Plan现金余额养老金计划Nominal Value名义价值Cash Budget现金预算Nominal Yield名义收益率Cash Commodity现货Non-Callable不可买回Cash Conversion Cycle资金周转周期Non-Operating Asset非营运资产Cash Dividend现金股息Non-Operating CashFlows非营运现金流Cash EPS现金每股盈利Non-Performing Asset不良资产Cash Flow现金流Non-Performing Loan不良贷款Cash Flow After Taxes税后现金流Non-ProfitOrganization非牟利机构Cash Flow Per Share每股现金流Non-Recourse Debt无追索权债务Cash Flow Return on Investment (CFROI)投资的现金流回报Non-RecourseFinance无追索权融资Cash Investment现金投资Nonrecurring Charge非经常开支Cash Market现货市场Note票据Cash on Cash Return现金的现金回报率NPL不良贷款Cash Price现金价格NPV净现值Cash Return on GrossInvestment - (CROGI)总投资现金回报率NYSE纽约股票交易所Catastrophe Bond灾难债券NYSE CompositeIndex 纽约股票交易所综合指数CD存款证Obligor债务人CEDEL CEDEL Odd Lot零星股、散股Central Bank中央银行OECD经济合作及发展组织CEO首席行政官Off Balance SheetFinancing资产负债表以外融资Certificate证书Offering Circular发行说明书Certificate Of Deposit (CD)存款证Offering发行备忘录Certified Public Accountant注册公共会计师Offshore境外CFA注册财务分析师Oligopoly寡头垄断CFO首席财务官Oligopsony卖方寡头垄断Charge Off出账、销账Online Banking网上银行Chartered Financial Analyst (CFA)注册财务分析师OPEC石油输出国组织、欧佩克Cherry Picking选出最有利的（投资等）Open End Credit开放性信贷Chief Executive Officer首席行政官Open-End Fund开放性基金Chief Financial Officer首席财务官Operating Cash Flow(OCF)营运现金流Chief Operating Officer首席营运官Operating Expenses营运开支Chinese Wall长城Operating Income营运收入Churning挤油交易、反复买卖Operating Lease营运租赁Class Action同级诉讼Operating Leverage营运贡杆Classical Economics古典经济学Operating Margin营运利润率Classified Shares分级股票Operating Ratio营运比率Clawback追回利益、市场回落Opportunity Cost机会成本Clean Balance Sheet低负债资产负债表Option期权Clean Price纯价格Organic Growth内部增长Clearing结算Organization ofPetroleum ExportingCountries (OPEC)石油输出国组织、欧佩克Clearing Fee结算费用OTC场外交易证券Clearing House结算行Other Current Assets其他流动资产Close Position平仓Other CurrentLiabilities其他流动负债Closed-End Investment定额投资Other Long Term其他长期负债Closing收盘、交易结束Out of PocketExpenses实付开支Closing Bell收盘铃Out of the Money未到价COGS已售商品成本Outperform表现超越大市Collateral抵押品Outside Director外部董事Collective Fund集体基金Outsourcing外包Commercial商业Overallotment超额配股权Commercial Bank商业银行Overcapitalization资金过剩Commercial Mortgage Backed Security (CMBS)商业抵押作担保的证券Overcollateralization增加抵押通知Commercial Paper商业票据Overdraft透支Commission佣金Overhang积压待发股票、悬货Commission House佣金行Overhead间接成本Commodity商品Overnight Index Swap隔夜指数掉期Commodity Futures TradingCommission (CFTC)商品期货交易委员会Overnight Rate隔夜利率Competitive Bid竞标Oversold超卖Compound Annual GrowthRate (CAGR)复合年均增长率Oversubscribed超额认购Concession销售报酬Over-The-Counter(OTC)场外交易证券Concession Agreement特许协议P/E Ratio市盈率Conglomerate综合企业Paid in Capital实收资本Consumer Confidence Index(CCI)消费者信心指数Paid-Up Capital已缴资本Consumer Credit消费信贷Panic Buying恐慌性买入Consumer Price Index (CPI)消费物价指数Panic Selling恐慌性出售Contingency偶然事故Par等值Conversion转换Par Value票面值Conversion Premium转换溢价Pari Passu同等权利Conversion Price转换价格Paris Club巴黎俱乐部Convertible Bond可转换债券Parity平价Convertible Debenture可转换公司信用债券Parity Bond等值债券Convertible Preferred Stock可转换优先股Passive Investing?被动投资Convertible SubordinatedNote可转换次级票据Patent专利权Convertibles可转换证券Payback Period投资回收期Conveyance地产让与证书Paydown部分还款COO首席营运官Paydown Factor部分还款系数Corporate Bond企业债券Paying Agent付款代理人Corporate Cannibalism企业自我竞争Payment Date付款日期Corporate Finance企业融资Payment in Kind实物支付Corporate Governance企业治理Payment in Kind Bond(PIK)实物支付债券Corporate Tax公司税Payout Ratio派息比率Corporation公司、企业PCE个人消费开支Cost Basis成本基础PEG Ratio市盈率与增长比率Cost of Capital资本成本PEG Ratio市盈率与增长比率Cost of Equity股本成本Pegged exchange联系汇率Cost of Funds资金成本PEGY Ratio市盈率与增长及股息比率Cost of Goods Sold (COGS)已售商品成本PEGY Ratio市盈率与增长及股息比率Cost Synergy成本协同效益Perfect Competition完全竞争Counterparty Risk交易对手风险Performance Shares表现股票Country Risk国家风险Perpetual Bond永久债券Coupon息票Perpetuity永久年金Coupon Bond有息票债券Personal Finance个人理财Covenant契约Personal Income个人收入Coverage Initiated纳入研究范围Petty Cash零用现金、小额出纳金CPA注册公共会计师Phantom Stock影子股票CPI消费物价指数Portfolio投资组合Credit信贷、信用、贷项Portfolio Income投资组合收入Credit Card信用卡Portfolio Insurance投资组合保险Credit Cliff信用悬崖Portfolio Management投资组合管理Credit Crunch紧缩信贷Portfolio Manager投资组合经理Credit Default Swap信贷违约掉期Position投资持有量Credit Derivative信贷衍生工具Positive Volume Index正交易量指数(PVI)Credit Enhancement加强信贷措施Post-Money Valuation交易后估值Credit Rating信用评级Power of Attorney授权书Credit Risk信贷风险Power Ratio能量比率Credit Spread信贷息差PP&E地产、厂房及设备Credit Union信用合作社Precious Metal贵重金属Creditor债权人Preemptive Right优先权Critical Mass关键规模Preferred Stock优先股Cross交叉交易Pre-Market Trading开市前交易Cross Default连带违约Premium溢价Cross Hedge交叉对冲Premium Bond溢价债券Cross Holding交叉持股Pre-Money Valuation交易前估值Crossover Fund交叉基金Prepackaged预先包装的破产BankruptcyCrown Corporation国家企业Prepayment预付Crown Jewels顶尖业务Prepayment Risk预付风险Crystallization结晶交易Present Value现值Cum Dividend附股息Press Release新闻稿Cumulative Dividend累积股息Price Discovery价格发现需求的价格弹性Cumulative Voting累计投票Price Elasticity ofDemandCurb交易控制Price Risk价格风险Curb Trading场外交易Price Target价格目标Currency货币Price-Earnings Ratio市盈率相对市盈率比率Currency Forward货币远期Price-EarningsRelativeCurrency Futures货币期货Price-To-Book Ratio股价与账面价值比率股价与现金流比率Currency Option货币期权Price-To-Cash-FlowRatioCurrency Overlay货币管理外包Price-To-Sales Ratio股价与销售额比率Currency Swap货币掉期Pricing Power定价能力Current Account经常帐户Primary Market初级市场Current Assets流动资产Prime Rate最优惠利率Current Liabilities流动负债Principal本金、[企业]主要负责人、[交易]当事人Current Maturity现时年期Private Banking私人银行Current Price现时价格Private Company私人公司Current Ratio流动比率Private Equity私人股本Current Yield现时收益率Private Placement私募Cushion Bond保收债券Privatization民营化CUSIP Number美国证券库斯普号码Pro Bono以公共福利为目的Custodial Account保管帐户Pro Forma备考、模拟Custodian保管人Pro Forma Earnings备考盈利Cyclical Industry周期性行业Pro Rata按比例生产价格指数Cyclical Stock周期性股票Producer Price Index(PPI)Cyclical Unemployment周期性失业Productivity生产力Data Mining数据探索Profit利润应付账款天数Profit Center利润中心Days Payable Outstanding(DPO)Days Sales Outstanding应收账款天数Profit Margin利润率(DSO)Debenture公司债券Profit Sharing Plan利润分成计划Debit借项、借方Profit Taking获利抛售Debt债务Profit Warning利润预警Debt Equity Ratio债务股本比Progressive Tax累进税Debt Equity Swap债换股交易Project Finance项目融资Debt Financing债务融资Promissory Note本票Debt Overhang债务积压Property财产Debt Ratio负债比率Property Tax财产税Debt Restructuring债务重组Proportional Tax比例税Debt Security债务证券Proprietary Trading自由资金交易Debt Service还本付息Prospectus公开说明书Debt Service Coverage Ratio债务偿付比率Protectionism保护主义有条件买回条款Debtor债务人Provisional CallFeatureDeclaration Date股息宣告日Proxy代理委托书Deep Discount Bond高折扣债券Public公开资产Default违约，未能履行合约Public Company上市公司公开发行价值Default Risk违约风险Public Offering Price(POP)Purchase Acquisition购股接管Defeasance宣告（合约）无效、废止契约Defensive Buy防御性投资Purchasing Power购买力Defensive Investment防御性投资策略Pure Play单一业务StrategyDeferred Account递延帐户Put出售权Deferred Annuity递延年金Put Bond可卖回债券Deferred Income Tax递延所得税Put Warrant出售认股权证Deferred Interest Bond递延利息债券Put-Call Parity买入-出售价差Deferred Revenue递延收入Put-Call Ratio买入-出售比率Defined Benefit Pension Plan养老金固定收益计划PV现值合资格机构投资者Defined Contribution Plan养老金固定缴款计划Qualified InstitutionalBuyer (QIB)Deflation通货萎缩Qualitative Analysis定性分析Deleverage减债Quality of Earnings盈利质量Delinquent Delisting拖欠债务 摘牌,停止上市Delivery Delivery Date Delivery Instrument Delivery Month Delivery Price Delivery Versus Payment Demand Demand Deposit Demand Note Demerger Demutualization Denomination Dependency Ratio Dependent Deposit Depository Receipt Depository Trust and Depository Trust Company (DTC) Depreciated Cost Depreciation Depression Deregulation Derivative Devaluation Development Stage Diluted Earnings Per Share Dilution Dilutive Acquisition Discharge in Bankruptcy Discount Discount Bond Discount Broker Discount Note交割,交货 交割日期 交割文件 交割月份 交割价格 付款交割 需求 活期存款 即期票据 分拆 公司化,非共同化 票面金额 瞻养比率 受扶养人士 存款,按金 存托凭证 存托及结算机构 存托公司 折余成本,已折旧成 本 折旧,贬值 经济萧条 放宽管制 衍生工具 贬值 发展阶段 摊薄后每股盈利 摊薄,减损 减损盈利的收购项目 已解除债务的破产人 折扣,贴现 贴现债券,折扣债券Quantitative Analysis 定量分析 Quarter (Q1, Q2, Q3, 季度(第一季度,第 Q4) 二季度,第三季度, 第四季度) Quick Assets 速动资产 Quick Ratio 速动比率 Quiet Filing 安静申请 Quiet Period 静止期 Quorum 法定人数 Quota 配额,限额 R/E 保留盈余 Rally 价格回升 Range 价格波幅 Rate of Change 变动率 (ROC) Rating 评级 Rating Agency 评级机构 Rationalization 优化改组 Real Asset 实际资产 Real Estate 房地产 Real Estate Agent 房地产代理 Real Estate 房地产投资信托 Real Interest Rate 实际利率 Real Rate of Return Realized Loss Realized Profit Recapitalization Receivable Turnover Ratio Recession Record Date Red Chip Red Herring Redemption Reference Rate Refinance Reflation 实际回报率 实现损失 实现利润 资本结构调整 应收账款周转率 经济衰退 记录日 红筹公司 红头招股书,公开说 明书初稿 赎回 参考比率 再融资 通货复涨,通货在膨 胀 债券换新 地区股票交易所 注册投资顾问 注册权 累退税折扣经纪人 Refunding 贴现票据,折扣票据 Regional Stock Exchange Discount Rate 贴现率,折让率 Registered Investment Advisor (RIA) Discount Window 贴现窗 Registration Right Discounted Cash Flow (DCF) 贴现现金流 Regressive Tax Discretionary Account委托帐户,全权管理 Regulated Investment 受监管投资公司 帐户 Company (RIC)Discretionary Income Discretionary Order Diseconomies of Scale Disinflation Disintermediation Disinvestment Disposable Income Disposition Distressed Sale Distressed Securities Distribution Distribution in Kind Divergence Diversification Diversified Common Stock Fund Divestiture Dividend Dividend Discount Model (DDM) Dividend Payout Ratio可自由支配收入 全权委托指令 规模不经济 反通货膨胀 非中介化 投资缩减 可支配收入 财产转让 廉价急售 证券减值 派发,分配 派发实物 偏离 多元化 多元化普通股资金 分拆,出售资产 股息 股息贴现模型 股息支付率Regulation A Regulation D Regulation FD (Reg FD) Regulation G Regulation M Regulation Q Regulation T Regulation U Reinsurance Reinvestment Reinvestment Rate Reinvestment Risk REIT Relative Strength Reorganization Repatriation Repayment Replacement Cost条例A 条例D 条例FD 条例G 条例M 条例Q 条例T 条例U 再保险 再投资 再投资率 再投资风险 房地产投资信托 相对实力 企业重组 资金汇回本国 偿还债务 重置成本 要求回报率 要求储备金 研究及开发 有限制股票 业务重组 零售银行 零售投资者 保留盈余 回报率 资本回报率 资产回报率 已动用资本回报率 资本收益回报率 股本回报率 投资回报率 投资资金回报率 净资产回报率 收入回报率Required Rate Of Return Dividend Policy 股息政策 Required Reserves Dividend Reinvestment Plan 股息再投资计划 Research and Development (R&D) Dividend Yield 股息收益率 Restricted Stock DJIA 道琼斯工业平均指数 Restructuring DJTA 道琼斯交通平均指数 Retail Banking DJUA 道琼斯公用事业平均 Retail Investor 指数 Double Dip Recession 双谷经济衰退 Retained Earnings Double Dipping 双重收费 Return Double Taxing 双重征税 Return of Capital Dow Jones Industrial 道琼斯工业平均指数 Return On Assets Average (DJIA) (ROA) Dow Jones Transportation 道琼斯交通平均指数 Return On Capital Average (DJTA) Employed (ROCE) Dow Jones Utility Average 道琼斯公用事业平均 Return On Capital (DJUA) 指数 Gains Dow Theory 道氏理论 Return On Equity (ROE) Down Round 估值较低的一次融资 Return On Investment (ROI) Down-and-In Option 股价下跌生效的期权 Return On Investment Capital (ROIC) Down-and-Out Option 股价下跌失效的期权 Return On Net Assets (RONA) Downgrade 下调评级 Return On Revenue (ROR)Downside Downside Risk Downsize Downstream Downtick Downtick Volume Drag Along Rights Dragon Bond Du Pont Analysis Du Pont Identity Dual Listing Due Diligence Dummy Director Dummy Shareholder Dumping Duopoly Durables Duration Dutch Auction Earning Assets Earnings Earnings Estimate Earnings Multiplier Earnings Per Share (EPS) Earnings Surprises Earnings Yield Earnout EBIT EBITD EBITDA EBITDAR负面发展的可能性EBT Ecommerce Econometrics Economic Value Added (EVA) Economics Economies of ScaleReturn On Sales (ROS) 负面风险 Revenue 缩小规模 Reversed takeover 下游 Revolving Credit 低价交易 Right 低价交易量 Right Of First Refusal 带领权 Rights Issue 龙债券 Rights Offering 杜邦分析 Ring Fence 杜邦特性理论 Risk 两地上市 Risk Adjusted Discount Rate 尽职调查 Risk Adjusted Return 挂名董事,名义董事 Risk Adjusted Return on Capital (RAROC) 名义股东 Risk Based Capital Requirement [廉价]倾销 Risk Capital 双头垄断 Risk Free Rate of Return 耐用品 Risk Tolerance 期限 Risk-Free Asset 荷兰拍卖 ROA 盈利资产 Road Show 盈利 ROC 盈利预测 ROCE 盈利倍数 ROE 每股盈利 ROI 盈利不符预测 ROIC 盈利收益 Royalty 基于财务表现额外对 Rule 144A 价条款 扣除利息及税项前盈 Rule of 18 利 扣除利息,税项及折 Rule of 72 旧前盈利 扣除利息,税项,折 Russell 2000 Index 旧及摊销前盈利 扣除利息,税项,折 S&P 旧,摊销及重组成本 前盈利 税前盈利 S&P (Standard And Poor's) 电子商贸 S&P 500 计量经济学 S&P500 经济增值 Safe Harbor 经济学 规模经济 Sales Per Share Sales Tax销售回报率 总收入 反向收购 循环信贷 购股权 优先权 购股权发行 购股权发行 围栏策略 风险 风险调整贴现率 风险调整回报率 风险调整资本回报率 风险资本要求 风险资本 无风险回报率 风险容忍度 无风险资产 资产回报率 路演 变动率 已动用资本回报率 股本回报率 投资回报率 投资资金回报率 使用权税,专利权税 144A 条例 18定律 72定律 Russell 2000指数 标准普尔标准普尔 标准普尔500 标准普尔500 避风港 每股销售额 销售税Economies of Scope Economy Effective Duration Effective Tax Rate Effective Yield Efficiency Ratio Elasticity Embedded Option Embedded Value Emerging Market Fund Employee Contribution Plan Ending Inventory Endowment Enterprise Multiple范畴经济 经济体系 有效期限 有效税率 有效收益率 效益比例 弹性 隐含期权 隐含价值 新兴市场基金 员工供款计划 期末库存 捐赠 企业倍数Sales to Cash Flow Ratio Salvage Value Samurai Bond Scarcity SEC Secondary Market Secondary Offering Secondary Stock Sector Sector Fund Sector Rotation Secured Debt Secured Note Securities & Exchange Commission (SEC) Securities Lending Securitization Security Security Analyst Seed Capital Segregated Fund Sell Seller's Market Selling Hedge Selling Short Sell-Off Sell-Out Semi-annual Semi-Variable Cost Senior Security Sensitivity Analysis Sentiment Indicator Settlement Date Settlement Price Shadow Pricing Shadow Rating Share Share Capital Share Repurchase Shareholder Shareholder Value Added (SVA) Shareholder Value Transfer (SVT) Shareholders Equity Shares Outstanding Shark Repellent销售额与现金流比率 残值 武士债券 稀有 美国证券交易监督委 员会 (美国证监会) 二级市场 二级发行 次级股票 行业类股 行业基金 转移投资行业 有抵押债务 有抵押票据 美国证券交易监督委 员会 (美国证监会) 证券借贷 证券化 证券 证券分析员 种子资金 独立基金 卖出 卖方市场 卖出对冲 卖空 抛售 售出清理 半年 半可变因素 高级证券 敏感度分析 投资情绪指标 结算日期 结算价格 影子定价 影子评级 股票 股本金 回购股份 股东 股东增值 股东价值转移 股东权益 已发行股票 抗鲨措施Enterprise Value EPS Equilibrium Equity Equity Accounting Equity Carve-out Equity Financing Equity Fund Equity Multiplier Equity Risk Premium Equity Unit Investment Trust Equity-Linked Note Escrow Escrow Agreement Eurobank Eurobond Euroclear Eurodollar European Option EV EV/EBITDA EVA Even Lot Exceptional Item Excess Return Exchange Exchange Distribution Exchange Privilege Exchange Rate Exchange Traded Fund企业价值 每股盈利 均衡 股票,股本 权益会计法 股票分拆上市 股票融资 股票资金 股票倍数 股票风险溢价 股票单位信托 股票关联票据 第三方保管契约 第三方保管协议 欧洲银行 欧洲债券 欧洲债券结算系统 欧洲美元 欧洲式期权 企业价值 企业价值/EBITDA (企业倍数) 经济增值 整批[证券] 特殊项目 额外回报 交易所 交易所分销 转移特权 外汇率 交易所指数基金Exchangeable Debt Exchangeable Security Exclusion Ratio Ex-Dividend Exercise Exit Strategy Expected Return Expense Expense Ratio Expiration Date Export Ex-Rights Extendable Bond Extension Risk Extraordinary Item Extrinsic Value Ex-Warrant Face Value Facility Fair Value Fairness Opinion Fed Fed Model Federal Funds Federal Funds Rate Federal Open Market Committee (FOMC) Federal Reserve Bank可交换债务 可交换证券 除外责任比率 除息,不带息 行使,执行 退出投资策略 预期回报率 开支 开支比率 到期日 出口 除权,不带新股认股 权 可延长债券 延长风险 非经常项目 外在价值 除证,不带认股权证 面值Shark Watcher Shelf Offering Shelf Registration Short Selling Silent Partner Sinking Fund Small-Cap Soft Call Protection Soft Commodity Soft Currency Soft Landing Soft Loan鲨变监察者 暂搁发行 暂搁注册 卖空 隐名合伙人 偿债基金 低市值公司 非强制买回保障 软商品 软货币 软着陆 软贷款 软通货,纸币 独资经营 偿付能力,资力 偿付比率 国家主权风险 特殊功能公司 专营经纪人 特殊风险 投机 分拆 保荐人 现货商品 现货市场 现货即期价格 即期交易 价差,息差 特殊功能公司Soft Money Sole Proprietorship Solvency Solvency Ratio Sovereign Risk Special Purpose Vehicle 信贷额度,资金设施 Specialist 公平价值 Specific Risk 公平意见 Speculation 联储局 Spinoff 联邦储备模型 Sponsor 联邦基金 Spot Commodity 联邦基金利率 Spot Market 公开市场委员会 联邦储备银行 Spot Price Spot Trade Spread SPVFederal Reserve Board 联邦储备委员会 (FRB) Federal Reserve System (the 联邦储备体系 Fed) Fiduciary Final Dividend Final Prospectus Finance Financial Accounting Financial Accounting Standards Board - (FASB) Financial Asset Financial Engineering Financial Intermediary Financial Performance Financial Planner Financial Supermarket 受托人 最终股息 公开说明书定稿 财务 财务会计 财务会计标准委员会 金融资产 金融资产重整 金融中介机构 财务表现 财务规划 金融超级市场Squeeze Stakeholder Stamp Duty Standard Deviation Stock Dividend Stock Option Stock Quote Stock Record Stock Split Strategic Alliance Stress Testing Strike Price紧缩 权益方 印花税 标准差 股票股息 股票期权 股票报价 股票纪录 分股 战略联盟 压力测试 行使价格Firm commitment Fiscal Agent Fiscal Policy Fiscal Year Fixed Annuity Fixed Asset Fixed Cost Fixed Income Security Fixed Interest Rate (mortgage) Fixed-Charge Coverage Ratio Flight to Quality Flipper Float Floater Floating Rate Note (FRN) Floor Floor Trader Flotation Flotation Cost Follow-on Offering坚定承诺 财务代理 财政政策 财务年度 固定年金 固定资产 固定成本 固定收入证券 固定利率(抵押) 固定费用偿付比率 安全投资转移 迅速换手投资者 公开流通股票Structural Unemployment Structured Finance Structured Note Subordinated Debt Subsequent Offering Subsidiary Supply Supply Chain Supply Chain Management Supply-Side Theory结构性失业 结构性融资 结构性票据 从属债务 后续发行 子公司,附属公司 供应 供应链 供应链管理 供应方理论 附加费 寿司债券 可持续增长率 掉期 掉期利率 掉期息差 承销团 银团贷款 协同效应 合成有抵押债务FOMC Forbearance Force Majeure Forced Conversion Forecasting Foreign Bond Foreign Currency Effects Foreign Direct Investment (FDI) Forex Fortune 500 Forward Contract Forward Integration Forward Looking Earnings Forward Market Forward Price Forward Rate Forward Rate Agreement (FRA) Forward Swap Free Cash Flow Free Cash Flow for the Firm (FCFF) Free Cash Flow per ShareSurcharge Sushi Bond Sustainable Growth Rate 无记名票据 Swap 浮息票据 Swap Rate 最低额 Swap Spread 出市代表,场内交易 Syndicate 发行,上市 Syndicated Loan 发行成本 Synergy 后续发行 Synthetic Collateralized Debt Obligation 公开市场委员会 Synthetic Lease 暂缓行使(债权人权 Synthetic Put 利) 不可抗力 Systematic Risk 强制转换 Tag Along Rights 预测 Take or Pay 国外债券 Takeover 外币效应 Tangible Asset 外国直接投资 Target Company 外汇 财富500 远期合约 前向整合 预见性盈利 远期市场 远期价格 远期利率 远期利率协议 远期掉期 自由现金流 企业自由现金流 每股自由现金流 Target Price Tariffs Tax Haven Tax Holiday Tax Shield Taxable Gain Taxable Income Technical Analysis Tender Tender Offer Tenor Term Sheet Terminal Value合成租赁 合成出售期权 系统性风险 跟随权 必付合约 收购 有形资产 目标公司 目标价格 关税 避税乐园 免税期 税盾 应课税收益 应课税收入 技术分析 投标,交换媒介 股权收购要约 期限 条款书 最终价值。

金融词典（一）A1、Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则2、Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。

这些福利包括支付医院及医疗开支以及有关时期的收入。

3、Accounts Receivable (AR) 应收账款客户应付的金额。

拥有应收账款指公司已经出售产品或服务但仍未收取款项4、Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目5、Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：(现金 + 应收账款 +短期投资)／流动负债6、Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来7、Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券8、Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入9、Active Investing 积极投资包含持续买卖行为的投资策略。

主动投资者买入投资，并密切注意其走势，以期把握盈利机会10、Active Management 积极管理寻求投资回报高于既定基准的投资策略11、Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源12、Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营13、Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率14、Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息15、Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命16、Acquisition 收购一家公司收购另一家公司的多数股权17、Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额18、Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联19、Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等20、After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易21、After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。

金融英语词汇ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation paper 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors合资格投资者；受信投资人---指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值---适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。

ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证---[股市]指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。

ADR一般以美元计价和进行交易，及被视为美国证券。

对很多美国投资者而言，买卖ADR比买卖ADR所代表的股票更加方便、更流动、成本较低和容易。

大部份预托收据为ADR；但也可以指全球预托收(GDR) ，欧洲预托收据(EDR)或国际预托收据(IDR) 。

从法律和行政立场而言，所有预托收据具有同样的意义。

ADS 美国存托股份Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后After-market 后市---[股市]指某只新发行股票在定价和配置后的交易市场。

金融英语词典A: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accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算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approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B:B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A. Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票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〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕Brokers' Fidelity Insurance Scheme [BFI Scheme] 经。