财经英语中英文汉英英汉对照

1、Financial intermediaries could not exist without intermediation.没有金融中介行为，金融中介机构就无法存在。

2、It is highly improbable that all depositors will withdraw funds at the same time.所有的存款人在同一时间提取资金是极不可能的。

3、Financial intermediaries facilitate a more efficient flow of funds from lenders to borrowers.金融机构促使资金从贷款人向借款人更为有效的流动。

4、This lo wering of interest rates would be highly beneficial to a country’s rate of economic growth and development.这种利率的降低可能对一个国家的经济增长率和发展极为有利。

5、The money market consists of a collection of markets, each trading a distinctly different financial instrument.货币市场包括了一系列的市场，每个市场交易的是一种完全不同的金融工具。

6、It is understandable that the traders will sell highest price and buy at the lowest.可以理解的是，交易人要以最高价卖出而以最低价买入。

7、In the trading room phones never ring, Instead, incoming calls are signaled by the blinking lights.在交易室里，电话铃声从来不响，打进的电话是由闪烁的灯光来显示的。

财经英语词汇翻译(S2)south-east asian central banks 东南亚中央银行组织sovereign risk 政治风险；主权风险soyabean futures 大豆期货；期豆spc credit limited 美国太平洋信贷有限公司special cash bonus 特别现金红利special coin suspense account 特别硬币暂记帐special crossed cheque 特别划线支票special crossing 特别划线special debt securities 特别债务证券special drawing right 特别提款权special economic zone 经济特区special endorsement 记名背书special expenditure 特别开支special fund 特别基金special grant 特别补助金special levy 特别征费〔证券〕；特别附加费special levy fund 特别征费基金special manager 特别经理人special payment 特别付款special proxy 特别委托书special rates grant 特别差饷补助金special surplus 特别盈余special suspense account 特别暂记帐special trust 特别信托special warrant 特别拨款令；特别支款授权书specific charge 特定押记specific deduction 特定扣税项目specific duty 从量税specific duty rate 从量税率specific relief 特定宽免specific sum 指明款项specified rate rules 指定利率规则specified tax 指明税项speculation 投机speculative activity 投机活动speculative attack 投机冲击speculative position 投机盘speculative pressure 投机压力spending guideline 开支指引；开支预算的指引spending pattern 开支模式；消费模式spending power 消费力split 拆细；拆股split share 已拆细股份；已分割股份split trust 分类信托spoiled stamp 损坏的印花spot 即期；现货spot assets 现金资产；现金存款spot contract 现货合约spot exchange rate 即期汇率；现货兑换率spot foreign currency assets 即期外币资产spot foreign currency liabilities 即期外币负债spot index 现货指数spot market 现货市场spot month 现货月份spot month trading 现货月份交易spot price 现货价格spot rate 即期汇率；现货汇率；现货价spot settlement 即场成交；现场交易spot trading 现货交易spot transaction 现货交易；现汇交易spread 差价；利率差距；利润幅度；价位spread back 拨回有关年度评税spread margin 跨期保证金；跨期按金spread option 复式期权；取差期权spread table 价位表spread trading 跨期买卖；跨价买卖spreading 跨期买卖；跨价买卖square position 平仓；轧平差额squeeze “迫仓”；“夹仓”；紧缩stabilization fund 稳定金staff on-cost 职员附加费用；员工间接费用staff-related expenses 与职员有关的费用；与员工有关连的开支stag 投机认股者；“炒”新股者；新股套利者stakeholder 保证金保存人stale cheque 过期支票stamp 印花stamp duty 印花税；厘印费stamp duty on contract note 成交单据印花税stamp duty on conveyance of land 土地转让印花税stamp duty on conveyance of properties 物业转让印花税stamp duty on property transactions 物业交易印花税stamp duty on stock transfers 股票交易印花税stamp duty rate 印花税税率stamp duty relief 印花税宽免stamp office 印花税署〔税务局〕standard amount 标准免税额standard and poor's 500 index 标准普尔500 指数standard and poor's corporation 标准普尔公司standard and poor's rating 标准普尔评级standard chartered bank 渣打银行standard conversion rate 划一兑换率；划一折合率standard london (asia) limited 英国标旗（亚洲）有限公司standard of accounting and auditing practices 会计及核数执业准则standard of disclosure 披露标准standard rate 标准税率；标准收费率standard rate zone 标准税率范围standard share 标准定额股；标准股票standard valuation method 标准估价方法standby credit 备用信贷standby facility 备用贷款standing accounting instructions 《常务会计指令》standing committee on company law reform 公司法改革常务委员会standing offer 有效要约standing order form for tax reserve certificate 长期委购储税券通知书stand-over order 暂缓缴税令star chamber 高层资源会议star chamber action group 高层资源会议策动小组star chamber review 高层资源会议总结；高层资源会议检讨start-up cost 开办成本；筹备费用start-up grant 成立初期补助金state administration of exchange control 国家外汇管理局〔中国〕state bank of india 印度国家银行statement 结算书；报表；说明书statement in lieu of prospectus 代替招股章程陈述书statement of account 帐目报表statement of adjustment 调整说明书statement of affairs 资产负债状况说明书statement of annual account 周年帐目报表statement of assets and liabilities 资产负债表statement of calculation 计算说明statement of income and expenditure 收支报告；收支结算表statement of loss 亏损表statement of loss and gain 损益计算表statement of profit and loss 损益计算表statement of receipts and payments by the government 政府收支总表statement of standard accounting practice 《会计实务准则》statements of insurance practice 《保险业业务惯例声明》state-owned enterprise 国营企业statistical analysis and modelling 统计分析及编制统计模型statistical indicator 统计指标statistical summary 统计摘要；统计概要statistical yearbook 《统计年报》statute-barred debt 已逾时效的债项statutes of distribution 《遗产分配法规》statutory business 法定业务statutory charge 法定收费statutory compensation 法定补偿金statutory corporation 法定公司statutory debt 法定债项statutory declaration 法定声明statutory trust 法定信托stay buoyant 保持畅旺steady growth 稳步增长steep rise 急升sterling area 英镑区sterling guarantee agreement 《英镑保证协议》stock 证券；股票；股额；公债；存货stock adjustment 存货调整stock balance summary 股票往来报告表stock book 存货簿stock borrowing and lending agreement 证券借用及借出协议stock broker 股票经纪stock certificate 股票；股票证书stock clearing corporation 股票结算公司〔费城〕stock control account 存货总帐；存货控制帐stock control report 股票存量报告表stock deposit and withdrawal 股票存取stock exchange 证券交易所stock exchange automated quotation system 证券交易所自动报价系统〔英国〕stock exchange company 证券交易所stock exchange information services limited 香港联合交易所信息服务有限公司stock exchange of hong kong limited 香港联合交易所有限公司〔联交所〕〔前称联合交易所〕stock exchange of singapore 新加坡证券交易所stock fund account 存货基金帐stock futures 股票期货stock index futures 股市指数期货stock index futures market 股市指数期货市场stock index option 股市指数期权stock list 存货表；存货单；股市行情表stock market 证券市场；股票市场stock option 股票期权stock options market 股票期权市场stock portfolio 股票投资组合stock sheet 存货表stock split 股票拆细；拆股stock unit 股份stock warrant 认股证；认股权证stock watering 股票搀水stockbroker 股票经纪stockbroking business 股票经纪业务stockholder 证券持有人；股东；股份持有人；股额持有人stockholm options market 斯德哥尔摩期权市场stockholm stock exchange 斯德哥尔摩证券交易所stock-in-trade 存货stocks and shares 股额及股份stop limit order 限价盘；停止限价指令stop loss order 止蚀盘；止蚀指令stop order 止蚀盘；止蚀指令stop payment 止付stop-go policy 应变经济政策；经济膨胀和紧缩交替运用的政策storage fee 仓费straddle trading 套盘；跨期买卖；跨价买卖straight bond 传统债券；纯粹债券straight letter of credit 直接信用证straight-line depreciation method 直线折旧法straight-line fixed repayment 直线固定还款street shareholder 场外股东strengthening of currency board arrangements in hong kong 《巩固香港的货币发行局制度》〔香港金融管理局〕strike price 行使价；敲价strong demand 殷切需求strong growth 强劲增长structural analysis section 经济结构分析组〔财经事务局〕structural ratio 结构比率structural transformation of the economy 经济结构转型structure of assets and liabilities 资产负债结构struggle between bulls and bears 好淡争持student loan fund 学生贷款基金sub-agent 分销代理商sub-contract 分包合约sub-contractor 次承判商；“二判”sub-fund 成分基金subhead 分目；开支分目subhead of expenditure 开支分目sub-index 分类指数subject to a trust 受信托规限subject to tax 须课税subordinated debt 后偿债项subordinated deposit 无优先权存款subordinated loan 附属贷款subordinated loan stock 后偿债权股额sub-purchaser 转购人subscriber 认购人；认购者subscription 认购；认股；会费subscription list 认购名单subscription price 认购价格subscription rate 认购率subsequent allowance 以后免税额subsidiary 附属公司subsidiary business 副业；附属业务subsidiary company 附属公司；子公司subsidiary ledger 明细分类帐；辅助分类帐subsidiary note security fund 辅助纸币保证基金subsidy 津贴；补贴subsidy code 补贴守则subsistence allowance 生活津贴；膳食津贴；膳宿津贴substandard loan 次级贷款substantial appreciation of prices 价格大幅上扬；价格飙升substantial benefit 实质利益substantial savings 巨额储蓄substantial shareholder 大股东substantial transaction 重大交易sub-subsidiary company 再附属公司sub-total 小计sub-transferee 次承让人sub-transferor 次出让人sub-underwrite 分包销sub-underwriter 分包销商sub-underwriting commission 分包销佣金sub-underwriting contract 分包销合约subvention 资助金subvention system 补助制度；资助制度subventions and lotteries fund advisory committee 津贴及奖券基金咨询委员会successful tenderer 中标者succession 继承successor 继承人sugar futures 期糖sum assured 保额sum invested 投资款项sum payable 应付的款项sumitomo bank ltd. 株式会社住友银行sumitomo trust & banking co. ltd. 住友信托银行sumitomo trust finance (h.k.) limited 住友信托财务（香港）有限公司summary liquidation case 简易程序清盘案summary of receipts and payments as trustee 受托人的收支撮要sumptuary taxation 寓禁于征的税项sundry creditor 杂项债权人；其它债权人sundry debtor 杂项债务人；其它债务人superannuation 离职金superannuation allowance 离职津贴superintendent of stamp office 印花税署总监supernational credit rating 跨国信贷评级supervening contract 附加合约supervision fee 监管费supervision of markets division 市场监察部〔证券及期货事务监察委员会〕supervisory authority 监管当局；监理当局supervisory regime 监管架构supervisory system 监管制度supplementary appropriation 追加拨款supplementary budget 追加预算supplementary capital 附加资本supplementary notes to the fit and proper criteria (for applicants applying for licences under the leveraged foreign exchange trading ordinance) 《〈适当人选的准则〉补充附注》（适用于根据《杠杆式外汇买卖条例》申请牌照的申请人）supplementary provision 追加拨款；追加备付款项supplementary warrant 追加备付款项令supplies contract 物料供应合约supply-side economics 供应学派经济学；供应经济学support services division 辅助服务处〔香港金融管理局〕suppress inflation 遏止通货膨胀suppression factor 限制因素surcharge 附加费surcharge notice 缴纳附加费通知书surety 保证人；担保人；担保surety bond 担保债券；银行保证书surge 锐升；激增；飙升surplus 盈余surplus and deficit account 盈余亏损帐surplus assets 剩余资产surplus funding 剩余资金surplus income 收益盈余surplus on recurrent account 经常帐盈余surrender 放弃；退回；退回书；退保surrender of benefits 放弃利益surveillance programme 监察计划surviving joint owner 尚存的联名拥有人surviving partner 尚存的合伙人surviving trustee 尚存受托人suspend payment 暂停付款suspense account 暂记帐suspension 暂时吊销suspension of trading 停牌；暂停买卖sustained economic growth 经济持续增长sustained growth 持续增长swap adjustment centre 掉期调剂中心swap deposit 掉期存款；“ 假美金”swap market 外汇掉期市场swap transaction 掉期交易；互惠信贷交易swedish krona 瑞典克郎swiss federal banking commission 瑞士联邦银行监理委员会swiss franc 瑞士法郎swiss options and financial futures exchange ag 瑞士期权及金融期货交易所有限公司swiss reinsurance company, zurich 苏黎世瑞士再保险公司switching 转换；掉期买卖sydney futures exchange ltd. 悉尼期货交易所有限公司syndic 经理人syndicated loan 银团贷款；集团放款；财团放款syndication centre 财团中心synthetic call option 合成认购期权synthetic stock 合成股票synthetics 合成工具system of cartelized rates 联营式利率制度system of financial administration 财政管理制度system of national accounts 国民账户体系；国民经济核算体系systematic bias 系统性偏差systematic risk 系统性风险。

经济学常用英语词汇英汉对照经济学常用英语词汇英汉对照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economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原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。

操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。

会计英语复习范围一、翻译（英译汉，汉译英各10个，每个1分）Accounting 会计，会计学 accountant 会计师，会计人员 governmental and institutional accounting 政府和事业单位会计 public utilities 公共事业 assurance services 鉴证服务stakeholder 利益相关者deferrals 递延项目replacement cost 重置成本matching principle 配比原则 income statement 损益表、利润表 accounting equation 会计等式或会计平衡式 retained earnings 留存收益 net income 净收益 source document 原始凭证 general ledger 总分类账 subsidiary ledger 明细分类账 trial balance 余额试算表 work sheet 工作底稿或工作底表 cash receipts 现金收入 cash payment 现金支出 prepaid expenses 预付费用unearned revenues 预收收入accrued expenses 应计费用accrued revenues 应计收入dividend 股利 economic performance 经济成果，经营成果 gross profit 销售毛利 raw material 原材料 treasury stock 库存股、库藏股 stock options 股票认购权 plant and equipment 厂场设备，固定资产 principal 本金 operating cash flows 经营活动资金流量disclosure notes 报表附注accounting policies 会计政策 savings accounts 储蓄账户owners’ equity 所有者权益 original investment 初始投资 stock split 股票分割 cost accounting 成本会计 cost centre 成本中心 job costing 订单成本计算法 contract costing 合同成本计算法activity based costing 作业成本法management accounting 管理会计standard costing 标准成本法 cost behavior 成本习性、成本形态 International Accounting Standards committee（IASC）国际会计准则委员会 transnational financial reporting 跨国企业财务会计 auditing 审计 analytical procedures 分析性程序 standard audit report 标准审计报告 unqualified opinion 无保留意见 adverse opinion 否定意见 disclaimer of opinion 拒绝表示意见 qualified opinion 保留意见 internal control 内部控制 Risk Management 风险管理 Corporate government 公司治理 Capital Budget 资本预算 GAAP（Generally Accepted Accounting Principles）一般公认会计原则二、多选（10个，每个2分）1. Accounting assumptions. 会计假设⑴Separate entity assumption.会计主体假设⑵Going concern assumption.持续经营假设⑶Accounting-period assumption.会计分期假设⑷Monetary unit assumption.货币计量假设2. Accounting recognition and measurement principles 会计确认和计量原则⑴Cost principle. 历史成本原则⑵Matching principle. 配比原则⑶Conservatism. 谨慎性原则⑷Materiality.重要性原则⑸Differentiate capital and revenue.划分资本性支出和收益性支出⑹Substance over form. 实质重于形式3. External users of accounting information are not directly involved in running the organization. Almost all of us are users of accounting information. They include shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press. 会计信息外部使用者不直接参与组织与组织的经营管理，我们所有的人几乎都使用会计信息。

m1 m1 〔货币供应量〕m1, hk$ 港元m1m2 m2 〔货币供应量〕m2, hk$ 港元m2m3 m3 〔货币供应量〕m3, hk$ 港元m3maastricht treaty 《马城条约》macao pataca 澳门元machinery and equipment 机器及设备macro analysis section 宏观经济分析组〔财经事务局〕macro assessment 整体评核macro market trend 大市走势macroeconomic adjustment and control measure 宏观经济调控措施macroeconomic implication 对总体经济的影响macroeconomic level 总体经济的层次macroeconomic management 总体经济管理制度；宏观经济管理制度macroeconomic policy 总体经济政策；宏观经济政策macroeconomic variable 总体经济变量；宏观经济变量macroeconomics 宏观经济学；总体经济学madrid stock exchange 马德里证券交易所mail remittance 邮汇mail transfer 信汇mail transfer advice 信汇通知书mail transfer rate 信汇汇率maintenance fee 赡养费；生活费；保养费maintenance grant 生活补助金maintenance margin 最低保证金；保证金下限maintenance of adequate capital 维持足够资本major client 主要客户；大户major hang seng index constituent stock 恒生指数主要成分股major shareholder 大股东；主要股东major trading partner 主要贸易伙伴major transaction 重大交易majority shareholder controller 大股东控权人makati stock exchange 马卡地证券交易所malayan banking berhad 马来亚银行management accounting section 管理会计组〔香港金融管理局〕management bank 管理银行management bank of the clearing house of hong kong association of banks 香港银行公会结算所管理银行management buy-out 管理收购management contract 管理合约management fee 管理费management information system 管理信息系统management of public finance 公共财政管理management of public utility-type undertakings 公用事业式企业的管理management overhead 间接管理费用management reporting system 管理汇报系统management share 董事股份；管理层的股份manager of property 财产管理人managing director 常务董事；执行董事；董事长managing partner 主理合伙人mandatory bid 强制性收购建议mandatory general offer 强制性公开要约mandatory offer 强制要约；强制性要约mandatory provident fund 强制性公积金mandatory provident fund authority 强制性公积金管理局mandatory provident fund office 强制性公积金办事处mandatory provident fund scheme 强制性公积金计划manila stock exchange 马尼拉证券交易所manual of the hong kong securities industry 《香港证券业参考手册》manufacturing and services-based economy 以制造业及服务业为主的经济manufacturing sector 制造业marche a terme international de france 法国期货市场marche a terme international de france matif s.a. 法国结算公司marche des options negociables de la bourse de paris 巴黎证券交易所期权市场marche des options negociables de paris 巴黎期权市场margin 保证金；“孖展”；毛利；差价margin account 保证金账户；“孖展”户口margin call 追缴保证金通知；追补按金通知margin client 保证金客户；“孖展”客户margin deposit 保证金；按金；“孖展”margin loan 保证金贷款；“孖展”贷款margin of solvency 偿付准备金margin requirement 应付保证金margin trading 以股票按贷财务方式买卖；以“孖展”方式买卖；保证金交易；按金交易marginal cost 边际成本marginal effect 轻微影响marginal relief 边际宽免；所得税减免marginal tax band 边际税阶marginal tax rate 边际税率marine insurance 海上保险marine insurance business 海上保险业务marine risk 水险；海险marker rate of allowance 指标津贴额market 市场；股市market access 开放市场；进入市场market and product development division 市场及产品发展科〔香港联合交易所有限公司〕market anomaly 市场反常现象market body 市场团体market breadth 市场宽度market capitalization 资本市值；市价总值market charge 市场抵押market closure 停市market collateral 市场抵押品market contract 市场合约market development divisionmarket discipline 市场规律market disruption 市场干扰market economy 市场经济market efficiency 市场效率market fluctuation 市场波动；市情升降market forces 市场力量market information 市场资料；市场信息；行情market infrastructure 市场基础设施market intermediary 市场中介者market leader 市场主要股份；市场领导者market maker 市场作价者；市场“庄家”market malpractice 市场不当行为market manipulation 操纵市场；“造市”market mechanism 市场机制；市场调节机能market median 市场中位数market member 市场会员market on close 按收市盘market order 市价盘；市价订单market participant 市场人士market practitioner 市场从业员market premium 市场溢价market price 市价；市场价格market price development 市场价格变动market rate 市价；市场利率；市场汇率market rate of discount 市场贴现率market rate of interest 市场利率market rent 市值租金；市面租金market rigging 操纵市场market risk 市场风险market risk regime 市场风险制度market sentiment 市场情绪市场发展处〔香港金融管理局〕market services group 市场服务处〔香港联合交易所有限公司〕market share 市场占有率market statistics 市场统计；行情market surveillance policy 市场监察政策market systems division 市场系统处〔香港金融管理局〕market trend 市场趋势market value 市值market value adjustment 市值调整marketability 适销性；流通性；销售能力marketable debt securities 有价债务证券marketable government debt 有价公债marketable securities 有价证券market-determined price 由市场决定的价格market-disciplined economy 由市场力量支配的经济market-disciplined free-enterprise economy 由市场因素决定的自由企业经济体系market-friendly 有利市场运作marketing organization facility 统营设施market-making system 市场作价制度；市场“庄家”制度market-orientation 以市场为主导market-oriented economy 市场主导的经济体系market-sensitive information 市场敏感资料；影响市场的数据mark-to-market 按市价计值；按市价计算差额marriage settlement 婚姻授产契married person's allowance 已婚人士免税额mashreq asia limited 马捷力亚洲有限公司mass production 大量生产mass transit fund 地下铁路基金mass transit railway corporation note 香港地下铁路公司债券massive downward pressure 强大的向下调整压力match an order 对单；对盘matching 对销；相配；对盘matching grant 半费资助；等额津贴matching system 对销系统；相配系统；对盘系统material risk 重大风险mathematical reserve 数理储备金maturity 到期maturity mismatch profile 期限错配组合maturity mismatching arrangement 期限错配安排maturity mismatching of assets and liabilities 资产与负债期限错配maximum amount 最高款额maximum benefit 最大利益maximum rate of interest 最高利率means test 经济状况调查measure of risk exposure 衡量风险承担的方法median income household 中位数入息家庭median return 中位回报medium range forecast 中期预测medium to long-term funds 中长期资金meeting of creditors 债权人会议member firm 会员商号members affairs committee 会员事务委员会〔香港期货交易所有限公司〕membership and rules committee 会籍及则例委员会〔香港期货交易所有限公司〕membership committee 会籍委员会〔香港联合交易所有限公司〕memorandum account 备查账户；备忘帐项memorandum and articles of association 《组织大纲及章程》〔香港联合交易所有限公司〕memorandum notes on the revenue estimates 税收预算备忘录memorandum of agreement 协议备忘录；合约备忘录memorandum of association 组织大纲；组织章程大纲memorandum of regulatory co-operation 《监管合作备忘录》memorandum of satisfaction 清偿备忘录memorandum of understandingsecurities and futures commission 《谅解备忘录》〔香港金融管理局与证券及期货事务监察委员会签署〕merchant bank 商人银行merger 合并merger agreement 合并协议method of apportionment on a pro rata basis 按比例分摊计算办法michinoku finance (hong kong) limited 北日本财务（香港）有限公司micro analysis section 微观经济分析组〔财经事务局〕microeconomics 微观经济学；个体经济学midcap stock 中型股middle interbank rate 银行同业中间利率middle market cross-rate 中间市场套汇率middle market rate 市场中间价格；市价中位数middle rate 中间汇率mid-market price 中期市场价格mid-year review 年中检讨；中期经济检讨报告milan stock exchange 米兰证券交易所minimum denomination 最低面额minimum price movement 最低波动价位minimum principal value 最低基本价值minimum subscription 最低认购额minority interest 少数权益；少数股东权益minority shareholder 小股东；少数股东minority shareholder controller 小股东控权人miscellaneous expenses 杂项支出miscellaneous fees 杂项费用miscellaneous income 杂项收入miscellaneous services 杂项服务mismatch 错配mitsubishi trust and banking corp. 三菱信托银行mitsubishi trust finance (asia) limited 三菱信托财务（亚洲）有限公司mitsui trust and banking co., ltd. 三井信托银行mitsui trust finance (hong kong) limited 三井信托财务（香港）有限公司mixed option 可延买亦可延卖的期权mixed uptrend 反复向上mode of payment 付款办法；发薪办法model code for securities transactions by directors of listed companies 《上市公司董事进行证券交易的标准守则》moderate growth 轻微增长；稍微增长moderating trend 下降趋势；放缓趋势modification 修订；放宽modified consumer price index 修订消费物价指数modified factor system 修正因素计算法monetary aggregate 货币总体数字；货币流通总额monetary and financial system 货币金融体系monetary arrangement 金融财务安排monetary assets 货币资产monetary authority 金融管理专员monetary base 货币基础monetary discipline 货币秩序monetary instrument 金融票据；金融工具monetary operations division 货币市场运作处〔香港金融管理局〕monetary policy 货币政策；金融政策monetary policy and markets department 货币政策及市场部〔香港金融管理局〕monetary policy division 货币政策处〔香港金融管理局〕monetary regime 货币体制monetary sector 金融界；金融体系monetary situation 货币情况monetary squeeze 货币紧缩；货币压缩monetary stability 金融体制的稳定性monetary unit 货币单位monetary value 币值monetization 货币化；币值化monetized value 货币化价值money 货币；款项；金钱money at call 短期通知款项money at call and at short notice 短期通知放款；短期内可收回的贷款money base 货币基础；银基money broker 货币经纪money changer 货币兑换商money flow 货币流量money for order 汇款单money income 货币收入money income per capita 按人口平均计算的货币收入money laundering 洗钱活动；洗钱；洗黑钱；洗黑钱活动money lender 放债人money lender's licence 放债人牌照money lenders registry 放债人注册处money lenders section 放债人注册组〔公司注册处〕money lending advertisement 放债广告money lending transaction 放债交易money market 货币市场；金融市场；短期资金市场money market instrument 货币市场工具；金融市场票据money market operation 货币市场运作money market rate 货币市场利率money of the day 付款当日价格money of the day equivalent 按付款当日价格计算的等值款额money order 汇票money out on mortgage 有按揭的放款money owed 欠款money payable on demand 按要求随时支付的款项money stock 货币存量money supply 货币供应量money wage 货币工资money wage rate 货币工资率money world asia exhibition, hong kong 香港货币及投资汇展money's worth 金钱等值monitoring procedure 监察程序monopoly 垄断；独营权monthly balance 月结monthly balance sheet 月结表；月份资产负债表monthly market statistics 《市场统计月报》monthly rated 按月计monthly statement 月结单monthly statistical bulletin 《金融数据月报》〔香港金融管理局〕monthly turnover 每月成交量montreal stock exchange 蒙特利尔证券交易所moody's investors services, inc. 穆迪投资者服务公司moody's rating 穆迪评级moral claim 道义申索moratorium 延期偿付权；暂行禁令more sophisticated economy 更先进完备的经济体系morgan guaranty trust company of new york 摩根信托公司morgan stanley capital international china index 摩根士丹利资本国际中国指数morgan stanley capital international hong kong index 摩根士丹利资本国际香港指数mortgage 按揭；抵押mortgage arrangement 按揭贷款安排mortgage debenture stock 抵押债权股证mortgage deed 按揭贷款契据；抵押契据mortgage default guarantee 按揭条件违约保证mortgage facility 按揭借款；抵押借款mortgage finance 按揭贷款；抵押融资mortgage interest 按揭利息mortgage interest relief scheme 按揭利息免税计划mortgage interest subsidy scheme 按揭利息津贴计划mortgage loan 按揭贷款；抵押贷款mortgage money 按揭金mortgage note 抵押票据mortgage rate 按揭利率mortgage securitization 按揭证券化mortgage security 按揭抵押mortgage terms 按揭条件；抵押条件mortgage-backed securities 按揭证券mortgaged property 按揭财产mortgagee 承按人；承押人；受押人mortgagee in possession 管有承按人mortgagor 按揭人；抵押人mother fund 母基金motor insurers' bureau of hong kong 香港汽车保险局motor vehicle first registration tax 汽车首次登记税motor vehicle insurance business 汽车保险业务motor vehicle tax 车辆税movable property 动产move within a narrow range 在窄幅上落movement 流动；变动；趋势movement of market rent 市值租金的变动moving average 移动平均数multi-currency trading 多元货币买卖multilateral agency 多边机构；多边代理机构multilateral agency debt instrument 多边代理机构债务票据multilateral development bank 多边发展银行multilateral exchange rate model 多边汇率模式multilateral financial institution 多边金融机构multilateral investment guarantee agency 多边投资担保机构multiplier effect 倍数作用；乘数效应multi-purpose stored value card 多用途储值卡mutual corporation 互助公司mutual credit 相互信贷mutual dealing 相互交易mutual debt 相互债项mutual fund 互惠基金mutual fund corporation 互惠基金法团；互惠基金公司mutual fund prospectus 互惠基金招股章程mutual fund unit 互惠基金单位mutual insurance corporation 相互保险法团mutual loan syndicate 义会；银会mutual offset 相互补偿；相互抵销mutual right 相互权利。

An English-Chinese Glossary of Financial Terms 财经中英词汇表FOREWORDIn a continuous effort to provide all finance staff with practical and useful tools relating to financial management, and to improve the English proficiency of all staff, Operations Support Department is pleased to present the First Edition of An English-Chinese Glossary of Financial Terms.In the last few months, we have benchmarked large amount of reference materials and prepared the glossary with words starting from A-N. This edition contains over 1,500 financial terms, and we will continue to update it regularly until finishing all of them.For your easy searching, we provide a simple way: You may key in the Chinese words using “Find” function of the Edit menu in Windows, the system will automatically match it and look for the English words. It can work the other way round.We are grateful to your support of our work. If you have any questions or comments when using this glossary, please contact Angela Yan Tingting of Notes ID 46408.Process Management OfficeFinancial Operation Support Department2005-09-19序言为了提升财经管理部员工的英文水平，运作支持部一直致力于为大家提供翔实而有用的参考资料，为此，我们欣然推出《财经中英词汇表》（第一版）。

Practical English: 财经英汉小典1 Reserve requirement ratio 存款储备金率The reserve requirement is a bank regulation that sets the minimum reserves each bank must hold to customer deposits and notes. Reserve requirement ratio is the percentage of bank reserves to the total of deposits and notes.存款准备金是银行监管机构限定的为保证客户存款和清算每个银行必须持有的最小的储备金额。

存款准备金率就是存款准备金占其存款总额的比例。

例如：The People's Bank of China (PBOC) announced on Tuesday to raise the deposit reserve requirement ratio by 0.5 percentage points from Jan. 18 this year.中国人民银行周四宣布从1月18日起将存款储备金率提高0.5个白分点。

2 Capital adequacy ratio (CAR) 资本充足率Capital adequacy ratio (CAR), also called Capital to Risk (Weighted) Assets Ratio (CRAR), is a ratio of a bank's capital to its risk.资本充足率，也称为资本风险（加权）资产率,是资本充足率是指资本总额与加权风险资产总额的比例。

例如：After a year of record lending, most Chinese commercial banks face decreases in their capital adequacy ratios.经过一年的天量贷款，中国大部分的商业银行都面临着资本充足率的下降。

财经英语词汇翻译(P财经英语词汇翻译(P-Q)财经英语词汇翻译(P-Q)pacific basin central bank conference 太平洋地区中央银行会议pacific basin economic council 太平洋地区经济议会pacific economic co-operation council 太平洋经济合作议会pacific economic outlook 《太平洋经济展望》pacific finance (hong kong) limited 怡泰富财务（香港）有限公司package 整套方案package concept 整体发展概念package development 组合发展；整体发展packing credit 打包贷款；打包放款packing loan 打包放款paid-in capital 实缴资本；实缴股本paid-in share 实收股份paid-up capital 缴足股本paid-up share capital 缴足款股本panic buying 恐慌性抢购panic selling 恐慌性抛售paper 票据；文件paper clearing system 票据交换制度paper gold 纸黄金paper profit 账面利润；纸上利润par of exchange 汇兑平价par value 票面值parallel transaction 平行交易parent company 母公司；控股公司pari passu 平等权利；同等权益；按相同比例paris bourse 巴黎证券交易所parity of pay 同等薪酬parity of subsidy principle 相同津贴的原则；平等津贴原则part owner 有部分拥有权的人part ownership 部分所有权partial bid 部分收购建议partial endorsement 部分背书partial offer 部分要约partial return of contribution 发还部分供款partial settlement 部分交收participant 参与者participating preference share 参与优先股participation 参与；参加；参股participation in profit 分红partly paid share 已缴部分股款的股份partly paid share capital 已缴部分股款的股本partly secured 部分有抵押partner 合伙人；股东partnership 合伙；合伙商行；合伙经营partnership account 合伙账户partnership assets 合伙资产partnership at will 随意组合的合伙partnership book 合伙簿册partnership business 合伙业务partnership debt 合伙债项partnership instrument 合伙契约partnership money 合伙的款项partnership property 合伙财产partnership stock 合伙股本passage allowance 旅费津贴passbook 银行存折patent 专利；专利权patent right 专利权patentee 专利持有人pawn 当押pawnbroker 当押商pawner 当押人pay as you earn schemepay band 薪酬级别pay by lump sum 一次过付款pay call 支付催缴股款pay date 发薪日期pay trend survey 薪酬趋势调查pay zone 付款区payable 应付；须付payable at par 面值支付payable at sight 见票即付payable by instalments 以分期付款方式支付payable in advance 上期缴纳payable on demand 可凭票要求付款payables 应付款项payback period 还本期；回收期payee 受款人；收款人；抬头人paying bank 付款银行payment 付款；支付款项payment and drawback requirement 缴税及退税规定payment by phone service “缴费聆”服务payment in due course 按期付款payment in kind 实物支付payment in lieu of notice 代通知金payment of estate duty 缴付遗产税payment of maintenance 支付赡养费payment of money 付款payment of tax 缴付税项payment procedure 付款程序payment receipt 付款收据payment stopped 停止付款；停付payment system 支付系统payment terms 付款条件；付款方式payment to redeem 赎款payoff period 回收期；回本期payroll 薪酬表；薪酬总额payroll per capita 按受雇人数平均计算的薪金额payroll system 薪俸记录系统pecuniary benefit 金钱利益pecuniary consideration 金钱代价pecuniary legacy 金钱遗赠pecuniary liability 金钱上的法律责任pecuniary loss 金钱损失pegged exchange rate 联系汇率；固定汇率penal rate 惩罚性息率〔流动资金调节机制〕penal rent 惩罚租金penal sum 罚金penalty 罚则；罚款penalty demand note 罚款通知书penny share 低价股票；“蚊型股”pension 退休金pension scheme 退休金计划people's bank law 《人民银行法》people's bank of china 中国人民银行per annum 每年per capita gross domestic product 按人口平均计算的本地生产总值；人均国内生产总值per capita gross national product 按人口平均计算的国民生产总值；人均国民生产总值per capita income 人均收入per centum 每百percentage charges 按百分率收取的费用；征收百分率percentage increase 增长百分率percentage inflator 以百分率表示的增加指数percentage point 百分点performance 成绩；业绩；表现performance bond 履约保证书period for redemption 赎回期限period of accrual of interest 应计利息的期间periodic actuarial investigation 定期精算调查periodic payment 分期付款；定期付款periodic updating of compensation rate 按期调整补偿率periodical payment 按期付款；定期付款permanent capital 永久资本permanent diminution 永久减值permanent health business 永久健康业务permanent transfer 永久转让permanently discontinued business 永久停业permitted level of return 获准营利额；准许利润水平perquisite 额外赏赐person carrying on business 经营业务的人person having spes successionis 有继承期望的人personal allowance 个人免税额personal assessment 个人入息课税；以个人入息课税办法接受评税personal assessment allocation 拨入个人入息课税计算款项personal assessment form 个人入息课税表格personal assessment tax 个人入息课税应付的税款personal chattels 非土地实产personal consumption 个人消费personal consumption expenditure 个人消费开支personal emolument 个人薪酬；个人薪俸personal emoluments subhead 个人薪酬分目personal estate 可动产业personal representative 遗产代理人personal representative of a debtor 债务人的遗产代理人personal spending pattern 个人消费模式personal taxation 个人课税personalty 动产personnel-related expenses 与员工有关连的开支personnel-related expenses subhead 与员工有关连的开支分目pessimist “淡友”petition 呈请；呈请书petitioner 呈请人petitioning creditor 提出呈请的债权人petro dollar 石油美元petty cash 小额现款phased increase 分期递增phasing of expenditure 分期拨付开支philadelphia stock exchange 费城证券交易所philippine national bank 菲律宾国家银行philippine peso 菲律宾披索physical assets 实物资产；有形资产physical commodity 实物商品；实货physical delivery of instrument 票据实物交收physical market 现货市场physical price 现货价physical settlement 以实物交易pick up 复苏〔经济〕；上扬〔价格〕place an order “落盘”place of business 营业地点；营业处place of negotiation 洽商地点placement 配售placement of securities 证券配售placement of shares 股票配售placing 配售〔上市方式〕placing prospectus 配股章程plant and machinery 机器与设备；生产设备及机器plateau 稳定水平platform rates 各级税率platinum 白金"play the market" 操纵市场；“玩市”pledge 质押；质权pledged assets 质押资产pledgee 承押人pledgor 质押人plough back 把利润再投资plummet 大幅下跌；暴泻；直线下降plunge 大跌；急挫po fung finance company limited 宝丰财务股份有限公司po sang bank ltd. 宝生银行有限公司policy 政策；保单policy holder 保单持有人pooling agreement 汇集协议pooling system 聚合制；联营制port and maritime division 港口及航运部〔经济局〕portability 可调动性portfolio 组合；投资组合portfolio diversification 分散投资portfolio management 投资组合管理portfolio manager 投资组合经理portfolio movement 投资组合转移portfolio of commodities 商品投资组合；期货组合portfolio risk 投资组合的风险；资产组合的风险portfolio value 投资组合总市值position 头寸；盘；仓；情况position limit 持仓限额；头寸限额；限仓position risk 市场风险；头寸风险position squaring 平仓position unwind 回复原来持股量positive balance 顺差positive cash flow 正向现金流量positive growth 正增长；正数增长positive non-interventionism 积极不干预政策positive upward path 稳步上扬possessor 管有人post office trading fund 邮政署营运基金postal order 邮政汇票post-cessation payment 停业后的支出post-cessation receipt 停业后的收入post-dated cheque 期票posting 过帐post-sterling era 英镑区解散后的时期post-tax operating profit 除税后营业利润potential capital gain 可能获得的资本增益potential loss 潜在损失potential market maker 未来的市场作价者；未来的市场“庄家”potential offeror 有意要约人potential taxpayer 可能成为纳税人的人士pound sterling 英镑poundage 按每一英镑征收的税额；按镑收费额；企业收益中工资所占百分比power of administration 管理权practice and guidance notes on listing rule changes 《有关修改〈上市规则〉的应用指引及指引摘要》precedent partner 首合伙人preceding year basis 以上年度为基础；上年度评税基期preceding year of assessment 上一课税年度pre-commencement expenditure 开业前费用pre-determined price 事先厘定的价格pre-empt resources 优先占用资源pre-emptive right 优先购买权；优先认购权preference margin 特惠待遇差额；优惠差额preference share 优先股preferential claim 优先债权preferential creditor 优先债权人preferential debt 优先清偿的债项preferential payment 优先偿付preferential right 优先权preferential treatment 优惠待遇preferred share 有优先权的股份pre-incorporation contract 公司成立前合约preliminary estimate 初步估计preliminary estimate of gross domestic product 本地生产总值的初步估计preliminary expenses 初步开支；开办费用；筹备费用preliminary figure 初步数字premium 溢价；保费；入股金；期权金；地价；土地补价；标金premium assessment 补价评估；溢价评估premium income 保费收入；地价收入premium offered in tender 标金premium portfolio 保费组合premium rate 保费率premium receivable 可收取保费premium savings bond scheme 有奖储蓄券计划premium tax 保费税项prepaid expenses 预付开支prepaid tax 预缴税项prepayment 预付款项prequalification 预先审定资格prequalified consortium 经预先审定资格的财团prequalified tenderer 经预先审定资格的投标者prequalified tendering 资格预审投标方式prescribed currency 订明货币present value 现值president of asian development bank 亚洲开发银行总裁pressure of demand on domestic resources 对本地资源的需求压力pre-tax operating profit 除税前营业利润prevailing market price 现行市价prevention of double duty 预防双重征税previous closing price 先前收市价previous financial year 上一财政年度price category 价格分类price change 价格变动price cheating “食价”price competitiveness 价格竞争力price deflator 平减物价指数price dissemination 报价；价格发布price elasticity 价格弹性price fluctuation 价格波动price index 物价指数price inelasticity 价格缺乏弹性price inflation 价格上涨；物价上涨price information 价格数据；价格行情price list 价目表price manipulation 操纵价格；“造价”price mechanism 价格机制price movement 价格变动price notification 报价price quotation 报价price range 价格变动幅度price relative 相对价格；比价price survey 价格统计调查price transparency 价格透明度price trend 价格趋势price variation 价格变动price-capping 价格上限price--earnings ratio 市价盈利率；市盈率price-sensitive information 股价敏感数据；影响股价的数据pricewaterhouse coopers 罗兵咸永道会计师事务所pricing district 定价区pricing model 定价模式pricing policy 定价政策pricing strategy 定价策略primary capital 基本资金；基础资本primary input 初期投入的资源primary lien 第一留置权primary listing 第一上市primary market 初级市场；基本市场；第一市场primary product 初级产品primary production 初级生产；第一产业prime rate 最优惠利率principal 本金；委托人；主事人；当事人principal activity 主要业务principal beneficiary 主要受益人principal income 主要入息principal money 本金principal of bills 库券本金principal office 总办事处principal place of business 主要营业地点principal risk 主要风险principal shareholder 主要股东principal value 基本价值；本金值prior bill of sale 居先卖据prior equitable interest 优先的衡平法权益prior interest 优先权益prior life interest 优先终身权益prior transaction 优先交易prior trustee 前任受托人prioritized approach 优先处理方法priority claim 优先索偿priority debt 优先债项priority rating 优先级别private bank 私人银行private banking 私人银行业务private company 私人公司private consumption expenditure 私人消费开支private contract 私人合约private enterprise 私营企业private examination 闭门研讯private expenses 私人开支private investment expenditure 私人投资开支private limited company 私人有限公司private placement 私人配售private profit 私人利润private residential mortgage lending 私人住宅物业按揭贷款private sales 内部认购private sector 私营机构private sector equity participation 私营机构入股private tender 私人投标private trustee 私人受托人privatization 私有化；私有化计划privatization price 私有化收购价pro rata 按比例probate 遗嘱认证probate registry 遗产承办处proceeds 收入；收益；得益proceeds from borrowings 举债所得款项proceeds of bills 库券收益proceeds of forfeit 出售没收物品所得收入proceeds of sale 售卖得益；销售收入pro-competition 鼓励竞争pro-competition policy 鼓励竞争的政策procuration fee 借款代理费procuration signature 代理签名producer 生产商product price index 生产物价指数production approach 生产计算法production cost 生产成本production expenses 生产开支；生产费用production-based gross domestic product estimate 以生产为计算基础的本地生产总值估计数字productive capacity 生产能力productivity 生产力；生产率professional accountant 专业会计师professional charges 专业收费professional course for equity options practitioners 股票期权从业员专业课程professional indemnity insurance 专业弥偿保险professional reinsurer 专业再保险人professional valuation 专家估值profit 利润；盈利；溢利profit and loss account 损益帐；损益表profit and loss appropriation account 损益分配帐profit and loss of previous period 前期损益profit and loss of previous year 上年损益profit and loss on exchange 汇兑损益profit and loss on securities 证券损益profit and loss statement 损益表profit arising in or derived from hong kong 于香港产生或得自香港的利润profit forecast 利润预测；盈利预测profit margin 利润率；利润幅度profit maximization 获取最大利润；最高利润点profit record 盈利记录profit sharing 盈利摊分profit taking 获利回吐；见利抛售profitability 盈利能力profiteer 投机商人；奸商profiteering 牟取暴利；投机倒把profit--loss sharing ratio 盈亏分配比率profits tax 利得税profits tax assessment 利得税评税profits tax return 利得税报税表profit-sharing bonus 红利奖金program trading 程序买卖programme management system 纲领管理制度programme of deregulation 撤销利率限制计划programme of economic surveys 经济统计调查计划progressive rate 累进税率progressive tax band 累进税阶project cost 工程项目费用project estimates 计划预算；工程项目预算；工程计划预算project financing 项目融资project-by-project approach 逐项计划处理方法projected income 预计收入projected revenue 预计收入projection 推算；预测；预计project-linked borrowing 与指定计划有关的借款promise to pay 付款承诺promissory note 承付票；本票；期票prompt collection of money 迅速收款prompt date 交割日proof of debt 债权证明；债权证明表proof of title 业权证明proper account 妥善帐目proper books of account 妥善帐簿proper disbursement 正当垫付费用properties sectorial index 地产分类指数properties sub-index 地产分类指数property 财产；物业；产权property assessable to tax 应课税的物业property derived from the deceased 得自死者的财产property gains tax 物业增值税property investment arrangement 财产投资安排property lending 物业贷款property liable to estate duty 须缴纳遗产税的财产property market 物业市场；地产市场property market rental index 物业市场租金指数property passing on a death 死者去世时转移的财产property portfolio 房地产投资组合property situated outside hong kong 在香港以外地方的财产property tax 物业税property tax assessment 物业税评税property tax demand note 物业税缴税通知书property tax return 物业税报税表property taxpayer 缴纳物业税的人士property-linked benefit 与财产相连的利益proportional treaty 比例协约proportional treaty reinsurance 比例协约再保险proportionate reduction of property tax 按比例减征物业税proposal for alteration of valuation list 修改估价册建议书proposal form 投保表格proposed estimates 建议预算proprietary insurance corporation 营利保险法团proprietor 东主proprietorship 独资企业；东主所有权prospective buyer 有意购买者；准买家prospective liabilities 预期负债prospective planholder 有意参与投资计划的人士prospectus 招股章程；发行章程protection of wages on insolvency fund 破产欠薪保障基金protection of wages on insolvency fund board 破产欠薪保障基金委员会protective trust 保护信托protest of bills 汇票的拒付证明provable debt 可证债项；可证债权provident benefit 公积金福利provident fund 公积金provident fund scheme 公积金计划provision 拨款；预留款项；备付款项；准备金provision for diminution in value 减值准备provision for taxation 备付税项provision on account 临时拨款额provisional administrator 临时管理人provisional agreement for sale and purchase 临时买卖协议provisional certificate of receipt of estate duty 遗产税收讫临时证明书provisional damages 临时损害赔偿provisional estimate 临时估计数字provisional estimate of gross domestic product 本地生产总值临时估计数字provisional letter of allotment 暂定配股通知书provisional limit 暂定限额provisional liquidator 临时清盘人；暂委清盘人provisional profits tax 暂缴利得税provisional property tax 暂缴物业税provisional salaries tax 暂缴薪俸税provisional tax 暂缴税provisional tax instalment system 暂缴税分期缴付制度provisional urban council rates 临时市政局差饷provisionally acceptable levels 暂定上限provisionally acceptable levels of expenditure 暂定预算开支上限provisioning policy 坏帐准备政策proxy 代表；委托书prudential supervision system 审慎监管制度public account 政府帐目public accountant 注册核数师public accounts committee of the legislative council 立法会政府帐目委员会public auction 公开拍卖public body 公共机构public company 公众公司public consumption expenditure 公众消费开支public corporation 上市公司；公营公司public debt 政府债务；公债public debt repayment 偿还政府债务public deposit 政府存款public examination 公开研讯public expenditure 公共开支public finance 公共财政public float 公众持股量public float requirement 公众持股量规则public fund 公帑；公共基金public interest 公众利益public investment expenditure 公共投资开支public limited company 公共有限公司；公众有限公司；上市有限公司public listed company 公众上市公司public money 公帑public offer 公开发售public officer 公职人员public policy 政府政策；公共政策public revenue 政府收入；公共收入public search division 公众查册部〔公司注册处〕public search hall 公众查册大堂〔公司注册处〕public sector 公营部门public sector entity in hong kong 香港公营单位public sector expenditure 公营部门开支public sector expenditure on buildings and constructions 公营部门的建造开支public sector expenditure on consolidated account 综合帐目内的公营部门开支public subscription 公开发售；公开认购public tender 公开招标public trustee 公共受托人public utility 公用事业；公用事业设施public utility company 公用事业公司public utility tariff 公用事业的收费public utility-type undertaking 公用事业式企业public works management system 工务工程管理系统public works non-recurrent expenditure 公共工程非经常开支public works recurrent expenditure 公共工程经常开支public works subcommittee 工务小组委员会〔立法会财务委员会〕public works tender board 工务投标委员会published price 公布价格punitive tax 惩罚性税项purchase and sale statement 日结单对帐表；买卖报告purchase consideration 买入价格；购买代价purchase money 买款purchase price 买价purchase tax 购物税purchaser 承购人；购买人；买家purchasing and inventory control 购货与存货管制purchasing pattern 购买模式；采购模式purchasing power 购买力purchasing power parity 购买力平价pure reinsurer 纯再保险人put option 认沽期权；看跌期权put warrant 认沽认股权证pyramid selling 层压式推销法qualification share 资格股qualified acceptance 有规限承兑qualified endorsement 有条件背书；附条件背书；无追索权背书qualified valuer 合资格估价员qualifying and special debt securities 合资格及特别债务证券qualifying credit rating 合资格信贷评级qualifying debt securities 合资格债务证券quarterly average 每季平均数quarterly bulletin 《金融管理局季报》〔香港金融管理局〕quarterly business survey 按季业务统计quarterly estimates of gross domestic product 《本地生产总值按季估计》quarterly index 每季指数quasi-government corporation 半官方机构quick disbursing programme 快速支付计划quotation 报价；报价单quotation board 报价板quotation spread 报价差额quoted company 上市公司quoted share 上市股票；挂牌股票quoted subsidiary 上市附属公司财经英语词汇翻译(P-Q) 相关内容:。