Final value fees for Eaby

财政英语词汇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 线上工程支出；经常预算支出above-the-line receipt 线上工程收入；经常预算收入ABSA Asia Limited 南非联合亚洲absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准那么数字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 亚洲商业财政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 不测保险Accident Insurance Association of Hong Kong 香港不测保险公会accident insurance scheme 不测保险方案accident year basis 不测年度基准accommodation 通融；贷款accommodation bill 通融单据；空头单据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 事后取得的财富陈述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；会计财政报表account title 帐户名称；会计科目accountant's report 会计师陈述Accountant's Report Rules 会计师陈述规那么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 会计根底accounting by Official Receiver 破产办理署署长呈交的帐目Accounting Circular 会计布告accounting class 会计类别accounting date 记帐日期；会计结算日期annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 持久个案每年补助金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 周年报表规那么annual review of consumer prices 每年消费物价回忆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处事处按年统计查询拜访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 反通货膨胀办法anti-inflationary stance 反通货膨胀立场apparent deficit 外表赤字apparent financial solvency 外表偿债能力apparent partner 外表合伙人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消灭帐簿与文件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 可不雅增长appreciable increase 可不雅增长appreciable impact 显着影响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 补助拨款方法approved assets 核准资产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 处置纸币的手续费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Bank of England 英伦银行Bank of Fukuoka Ltd. 福冈银行〔日本〕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；银行效劳费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 银行单据交换所；银行单据结算所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 Banking Development Division [Hong Kong Monetary Authority]一九八六年银行业〔行为守那么〕指引银行业拓展处〔香港金融办理局〕built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在不变因素；内在不变办法bulk buying 大宗采购；多量购置bulk transfer 大额股票转名bull 看好股市者；“好友〞；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管处事处buoy up 上升buoyant 活泼；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活泼bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业收入Business Manager [Companies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务方案business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记号码Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 便利商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs Committee [Hong Kong Futures Exchange Limited]中国事务委员会〔香港期货交易所〕Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕China Securities Regulatory Commission [CSRC] 中国证券监督办理委员会〔中国证监会〕China concept stock 中国概念股China & South Sea Bank Limited 中南银行China Construction Bank 中国建设银行China Development Division [Stock Exchange of Hong Kong Limited]中国开展科〔香港联合交易所〕China Economic News 中国经济新闻China State Bank Limited 国华商业银行China Trust Commercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking Companies 华资接受存款公司公会Chinese Bankers Club, Hong Kong 香港银行华员会Chinese Banks' Association 香港华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chiyu Banking Corporation Limited 集友银行Chiyu Finance Company Limited 集友财政Cho Hung Finance Limited 朝兴金融Chubu Securities Finance Company 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance Company Limited 中南财政Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited 中信嘉华银行Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财政〔香港〕Citicorp International Limited 万国宝通国际Clearing Rules [SEHK Options Clearing House Limited]结算规那么〔联交所期权结算所〕Clerk to Finance Committee [Legislative Council] 财政委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid 帮助那么例Code of Banking Practice 银行营运守那么Code of Best Practice [Stock Exchange of Hong Kong Limited]最正确应用守那么〔香港联合交易所〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 操守准那么规例〔香港联合交易所〕；操守准那么〔香港期货交易所〕Clearing House of the Hong Kong Association of Banks 香港银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储藏基金choses in action 无形动产；据法权产chronological book 序时帐簿civil debt 民事债项claim 申索；索偿；债权claim equalization fund 申索平衡基金claim for refund of property tax 申请发还物业税claim of debt 债权申索claim on bank 对银行的债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财富类别claw-back 递减率clearance cost 清拆成本clearing 结算；单据交换；清算clearing account 结算帐户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交换支票clearing house 结算所；单据交换所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统clearing member 结算会员Clearing Members' Fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格不变close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算帐户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 裁缝税club deposit 零存整付存款以下词汇来源：北京天合宇翻译中心文章系统第一章香港银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代办署理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 鼎新underwriting 包销merge 合并portfolio 资产组合unit trust 单元投资信托arbitrage 套汇capital adequacy ratio 成本充沛率derivative 金融衍生东西maturity 到期日deregulation 放松管制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding company 控股公司privileges 特权第二章货币、银行与经济legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined 狭义定义的broadly-defined 广义定义的required reserve 法定筹办金excess reserve 超额筹办金monetary base 货币｛畅通｝根底open market operations 公开市场操作auction 拍卖non-intervention 不干预主义net balance 净差｛余｝额advance 贷款retained earnings 留存收益第三章香港银行业监管-成本充沛率、流动性比率和对银行业务的限制risk-weighted assets 风险加权资产off-balance sheet items 表外业务工程collateral 典质claims 债权denominate 面值residual maturity 残剩期限mortgage 住房典质arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 不测开支repurchase agreement 回购协议recourse 追索权irrevocable 不成裁撤rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场开展debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸IBA Credit Limited 港基国际财政IBU International Finance Limited IBU国际财政Idle fund 游资；闲置资金Illegal consideration 违法代价Illegal loan 不合法贷款Immediate interest 直接及现有的利益Immediate outlook for the economy 经济近期展望Immediate parties 有直接关系的各方Immigration-linked investment scheme 与移民有关的投资方案Immovable property 不动产Immunity 豁免权；免除责任Implicit price deflator 内含平减物价指数Implied indemnity 隐含弥偿Import and export trade 进出口贸易Import and export trade statistics 进出口贸易统计数字Import demand 进口需求Import deposit scheme 进口包管金方案Import duty 进口税Import price 进口价格Import surcharge 进口附加税；进口附加费Imported inflation 进口通胀；输入通胀Imposition of tax 课税；征税Imprest account 预垫备用金帐户；定额备用金帐户Imprest cash 预垫备用现金；定额备用现金Imprest fund 预垫备用金；定额备用金Imprest warrant 预垫备用金令Improper investment 不妥投资Imputed cost 推算成本；设算成本Imputed price 估算价格In absolute cash terms 按绝对现金数值In absolute terms 按绝对价值计算In custody of firm 商号保管In debt 负债In denomination of... 以……为单元In money terms 按货币计算In net terms 按净额计算In nominal terms 按名义价值计算In real terms 按实值计算In relative terms 按相对价值计算In terms of value-added 按增值额计算In the money 正在赚钱；当时有利价；资金充裕In value terms 按价值计算Inactive warrant 不活泼认股权证Inchoate instrument 不完整的单据Inchroy Credit Corporation Limited 英利信用财政Incidence of taxation 纳税承担Incidental expenses 杂项开支Incidental outlay 附带开支Income 入息；收入；收益Income after deductions 扣除后入息实额Income and expenditure account 出入帐；出入结算表；出入表Income approach 入息计算法Income band 入息组别Income chargeable to salaries tax 应课薪俸税的入息Income collected in advance 预收收益Income derived beneficially 所得并享有实益的入息Income distribution 入息分配；收入分配；收益分配Income from employment 受雇的收入Income group 入息组别Income level 入息程度Income limit 入息限额Income payment 收益付款Income spectrum 入息组别Income statement 入息表；收入表；收益表Income tax 入息税；所得税Income tax authority 入息税主管当局Income threshold 入息限额Incomplete return 未填妥的报税表Inconvertible currency 不克不及自由兑换的货币Incorporated accountant 注册会计师Incorporated company 法团公司；具法团地位的公司Incorporated public officer 公职人员法团Incorporation 注册成立Incorrect return 内容不确实的报税表；填报不确的报税表Incremental value 增值；递增价值Incumbrance 产权承担Incumbrancer 产权承担持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿包管Indemnity clause 弥偿损掉条款Indent 委托采购单；代购订单Indenture 双联契约Independent audit 独立审计Index bond 指数债券Index futures 指数期货；期指Index futures contract 指数期货合约Index of average land values 平均地盘价值指数Index of Company Names 公司名称索引Index of industrial production 工业出产指数Index warrant 指数认股权证Indexation 指数化；指数调整法Index-linked benefit 与指数相连的利益Indian Overseas Bank 印度海外银行Indicator of inflation 通货膨胀指针；通胀指针Indirect controller 间接控权人Indirect cost 间接成本Indirect duty 间接税Indirect tax 间接税Individual claim 个别申索Individual clearing member 个人结算会员Individual concern 单独经营商号Individual consumption 个人消费Individual investment adviser 个人投资参谋Individual member [Stock Exchange of Hong Kong Limited]个人会员〔香港联合交易所〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲Industrial and Commercial Bank of China 中国工商银行Industrial and Commercial International Capital Limited 工商国际金融Industrial Bank of Japan, Limited 日本兴业银行Industrial building allowance 工业楼宇免税额Industrials sectorial index 工业分类指数Inflation 通货膨胀；通胀Inflation accounting 通货膨胀会计Inflation rate 通货膨胀率；通胀率Inflationary implication 通胀影响Inflationary pressure 通胀压力Inflationary spiral 螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀Inflation-related adjustment 按照通胀而作出的调整Inflator 通货膨胀指数；增加指数Inflow and outflow of balance of payments 国际出入差额的变更Inflow of capital 成本流入；资金流入。

财务会计英语字典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；有待复核的协定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-takingCompanies 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 银行存折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 印度尼西亚商业财务有限公司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 Disclosureby 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 印度尼西亚国际财务有限公司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。

转载如下(仅供参考,如有遗漏或错误,一概不负责)缩写英文名称中文名称？against all risks 一切险？actual cash value 实际现金价值？.(a/) after date ...日期以后？. ADVANCED FREIGHT 预付运费？AIR FRIGHT BILL 空运运单？actual gross weight 实际毛重,实际总重量？. AFTER HATCH 后舱？. ARRIVAL NOTICE 到达通知？. account of ...的帐上？. AD VALOREM ACCORDING TO VALUE 运价标记,根据商品的价值(计算运费),从价费率？A/C for account of 费用由...负担？A/or and/or 和/或？A/P account paid 已付帐款？A/R ALL RISKS 一切险？a/s after sight 见票后...？A/S alongside 靠码头,并靠他船？aa ALWAYS AFLOAT 保持漂浮,永远漂浮？AC account current 往来帐户，活期存款帐户，流通帐？ACC ALAMEDA CORRIDOR CHARGE 绿色通道费？acc. acceptance;accepted 已接受？. according to the custom of the port 按照...港口惯例？ACCT ACCOUNT 帐目,帐户？ACPT ACCEPTANCE 接受？ad val.(a/v) ad valorem (according to value) 从价费率(按离岸价格)？ADC ADVANCE CHARGES？ADCOM/ ADDRESS COMMISSION 订舱佣金,租船佣金？ADFT AFT DRAFT 艉吃水？ADP automated data processing 自动数据处理？ADR European Agreement concerning the international carriage of dangerous goods by road？ADV. ADVISE OR ADVANCE 通知或提前？AETR European Agreement concerning the work of crews of vehicles engaged in international road transport？AFC AMS Filing Charges 美国自动报关费？AFRA average freight rate assessment 运费费率平均运价？Agcy agency 代理公司,代理行？AGRD AGREED 同意？AGRT AGREEMENT 协议？Agt. agent 代理人？AGW ALL GOING WELL (取决于)一切顺利？AM ANTE MERIDIEM 上午？AMT AMOUNT 金额,数额？AMT Air Mail Transfer 航空邮寄？approx. approximately 大约？arr. arrival 到达,抵达？arrd. arrived 到达,抵达？ASAP AS SOON AS POSSIBLE 尽快,尽速？ASF AS FOLLOWS 如下？ass. associate 准会员,公司？ATA actual time arrival 实际到达时间？ATD actual time of departure 实际出发时间？ATFI Automated Tariff Filing and Information System 自动费率报备系统？ATP Agreement for the International Carriage of Perish able Foodstuffs？ATTN ATTENTION 由...收阅？Atty attorney 律师(美),代理人？auth. authorized 授权的,认可的？aux. auxiliary 辅助的,辅助设备？AWB Air Waybill 空运单？bunker adjustment charge 燃油附加费？bunker adjustment factor 燃油附加费系数？. bulk cargo 散装货？both dates (days) inclusive 包括始末两天？BEST REGARDS 致敬,致意？. BERTH TERMS 班轮条款？. bonded warehouse 保税仓库？B/D bank(ers) draft 银行汇票？B/G bonded goods 保税货物？B/L BILL OF LADING 提单？BA BALE CAPACITY 包装容积？BAF Bunker Adjustment Factor 燃油附加费？BAL BALANCE 平衡？BDL BUNDLE 捆？bdth breadth 宽度,型宽？Bdy boundary 边境,界线？BEAM BREADTH OF THE VESSEL (船舶)型宽？BENDS BOTH ENDS 装卸港？BIMCO BALTIC INTERNATIONAL MARITIME CONFERENCE 波罗的海国际航运公会？BIZ BUSINESS 业务？Bk. bank 银行？BKC/BC Bunker Charge 燃油附加费？Bkge brokerage 佣金,经纪费？BL BALE 包(装)？BLADING BILL OF LADING 提单？BLFT BALE FEET 包装尺码(容积)？BLK BULK 散装？BLKR BULKER 散装船？BP Base Port 基本港？brl. barrel 桶,分英制美制两种？BS/L BILLS OF LADING 提单(复)？bxs. boxes 盒,箱？C&F COST AND FREIGHT 货价加运费？c.&d. collection and delivery 运费收讫,货物交毕？currency adjustment factor 货币贬值附加费系数？urrency adjustment surcharge 货币贬值附加费？. container base 集装箱底？cash before delivery 交货前付现？. CUBIC FEET 立方英尺？. carriers haulage 承运业？cargo handling charges 货物装卸费？cash in advance 交货前付现款？& e. cost,insurance,freight and exchange 成本,保险费,运费,加汇费价格？& i. cost,insurance,freight and interest 成本,保险费,运费,加利息价格？& e. cost,insurance,freight,commission and exchange 成本,保险费,运费,佣金,加汇费价格？& i. cost,insurance,freight,commission and interest 成本,保险费,运费,佣金,加利息价格？& e. cost,insurance,freight,interest and exchange 成本,保险费,运费,利息,加汇费价格？cost,insurance,freight,interest and commission 成本,保险费,运费,利息,加佣金价格？cost,insurance,freight,London terms 伦敦条款到岸价格？cost,insurance,freight/war 到岸价加战争险？cash on delivery 货到付款？Container-on-Flat-Car(rail flatcar) (铁路)装运集装箱的平板车？cash on shipment 装船付船？. Customs of Port 港口惯例？. conference terms 公会条款？C/D customs declaration 报关单？C/N consignment note 发货通知书？C/O (IN) CARE OF 由...转交？C/O certificate of origin 原产地证明？C/P CHARTER PARTY 租船合同？C/P blading charter party bill of lading 租船提单？C/T Container Terminal 集装箱码头？CABLEADD CABLE ADDRESS 电报挂号？CAC currency adjustment charge 货币贬值附加费？CAConf Cargo Agency Conference(IATA) 货运代理公会？CAF Currency Adjustment Factor 币值调整附加费？CAF Currency Adjustment Factor 币值调整费？CASS Cargo Accounts Settlement System(IATA) 货运费用结算系统？cbm cubic meter 立方米？CBP Customs and Border Protection 美国海关边防总署？CC CARBON COPY 抄送？cc charges collect 收取运费？CCL customs clearance 清关？CCS consolidated cargo(container) service 集中托运业务？CEM European Conference on goods train timetables 欧洲货运列车时刻表会议？CFR Cost and freight (Incoterms) 成本加运费价？CFS CONTAINER FREIGHT STATION 集装箱货运站？CFS CFS Charge 集装箱场站费用？charges forward 运费到付？CIC CHINA INSURANCE CLAUSE 中国保险条款？CIF COST,INSURANCE AND FRIEHGT 到岸价格(货价,保险费,加运费价)？CIF & C COST,INSURANCE,FREIGHT AND COMMISSION 到岸价格加佣金？CIM International Convention concerning the carriage of Goods by Railway？CIP Carriage and insurance paid to (Incoterms) 运费和保险费付至...(指定目的地)？CIV International Convention on the Carriage of Passenger and Luggage by Railway？CKD completely knocked down (unassembled) 完全分解的？L CLEAN BILL OF LADING 清洁提单？cm centimetre(s) 厘米？cm3 cubic centimetre(s) 立方厘米？CMR Convention on the Contract for the International Carriage of Goods by Road？cnee consignee 收货人？cnmt/consgt. consignment 发运？cnor consignor 发货人？CO. COMPANY 公司？COA CONTRACT OF AFFREIGHTMENT 包运合同？COD Change of Destination 更改目的地（改港）？COD Charge of Diversion 转港费？COMBITERMS Delivery terms for intl groupage traffic 国际成组运输交货条款(货运代理人之间)？COMM. COMMISSION 佣金？CONBILL CONFERENCE BILL OF LADING 公会提单？CONGENBILL CONFERENCE GENERAL CARGO BILL OF LADING 公会杂货提单？CO-OP CO-OPERATION 合作？COP customs of port 港口惯例？CORP. CORPORATION 公司？COSCO CHINA OCEAN SHIPPING COMPANY 中国远洋运输总公司？COTIF Convention concerning Intl Carriage by Rail (CIM-CIV) 国际铁路运输公约？CP carriage paid 运费已付？CPLTC Conference Port Liner Term Charges 港口班轮装卸条款公会？CPT Carriage paid to (Incoterms) 运费付至(...指定目的地)？CQD CUSTOMARY QUICK DESPATCH 按港口惯常速度快速装卸？CSC Container service charge 集装箱运输费用？CSC Intl Convention of the Safe Transport of Containers 国际集装箱安全公约？CSConf Cargo Service Conference(IATA) 货运业公会？CST Container Service Tariff 集装箱运输费率？CT combined transport 联合运输？CTD combined transport document 联合运输单证？CTO combined transport operator 多式联运经营人？CTPC Cargo Traffic Procedures Committee(IATA)？. cubic foot(feet) 立方英尺？. cubic inch(es) 立方英寸？CUB CUBIC 立方？CUC Chassis Usage Charge 拖车运费？CUC Chassis Usage 托盘使用费？CUFT CUBIC FEET 立方英尺？CUM CUBIC METER 立方米？CVGK customs value per gross kilogram (毛重)每公斤海关价值？CVGP customs value per gross pound (毛重)每磅海关价值？CWE cleared without examination 未经查验过关的？CWO CASH WITH ORDER 订货时预付款？cwt hundredweight 担,(英制)等于112磅,(美制)等于100磅？CY CONTAINER YAND 集装箱堆场？cy currency 货币？CYC CY HANDLING CHARGE 日本港口操作附加费？D DIESEL OIL 柴油？delivered alongside ship 船边交货？DEAD FREIGHT 空舱费？DEFINITE TIME OF ARRIVAL 确报,船舶确切到港时间？D/A DOCUMENT AGAINST ACCEPTANCE 承兑交单？D/O DELIVERY ORDER 提货单？D/O Delivery Order 交货单（小提单）？D/P DOCUMENT AGAINST PAYMENT 付款交单？D/R Dock Receipt 场站收据？D300 DIESEL OIL 300 TONS 柴油300吨？DAF Delivery at frontier(Incoterms) 边境交货(...指定地)？Dbk drawback 退(关)税？DCAS Distribution Cost Analysis System 分拨费用分析系统？DCF Documentation Fee 单证费？DDC DEST. DELIVERY CHARGE 目的港卸货费？DDP Delivered duty paid(Incoterms) 完税后交货？DDU Delivered duty unpaid(Incoterms) 未完税交货？DEM DEMURRAGE 滞期费？DEP/DEPT DEPARTURE (船舶)离港？DEQ Delivered ex quay(duty paid)(Incoterms) 目的港码头交货(关税已付)？DES Delivered ex ship(Incoterms) 目的地船上交货(...指定目的港)？DESP DESPATCH MONEY 速遣费？DESPONENT OWNER SECOND OWNER OF THE SAME VESSEL 二船东？DFT DRAFT 吃水？DHC Dest. Terminal Handling Charge 目的港港口附加费？DHD DEMURRAGE AND HALF DESPATCH 滞期费,速遣费为滞期费的一半？DHDWTS DESPATCH HALF DEMURRAGE AND FOR WORKING TIME SAVED 速遣费按滞期费的一半,并按节省的工作时间计算？dia diameter 直径？DIB Destination Inland (Box) 目的港内陆附加费？dir. direct 直接？dm3 cubic decimetre(s) 立方分米？DOCIMEL Electronic Cim Document 电子单证？DWC DEADWEIGHT CAPACITY 受载量？DWCC dead weight cargo capacity 载重量？DWCT DEADWEIGHT CARGO TONNAGE 载重吨,受载量？DWT DEADWEIGHT TONNAGE 载重吨？DWTC DEADWEIGHT TONNAGE OF CARGO 货物载重吨？E.& . ERRORS AND OMMISIONS EXCEPTED 有错当查(错误和遗漏不在此限)？. EXAMPLE GRATIA=FOR EXAMPLE 例如？. for example 例如？E/M EXPORT MANIFEST 出口载货清单,出口舱单？EBAF Emergent Bunker Adjustment Factor 紧急燃油附加费？EBS Emergency Bunker Surcharge 紧急燃油附加费？ECU European currency unit 欧洲货币单位？EDI electronic data interchange 电子数据交换？EDIFACT Electronic Data Interchange for Administration, Commerce and Transport？EDP electronic data processing 电子数据处理？EER Emergent Equip. Rest. Surcharge 紧急空箱调运费？EIR equipment interchange receipt(containers) 设备交接单(集装箱)？EIU EVEN IF USED 即使使用(也不算)？EMS Emergency Surcharge(near the war field) 紧急战争附加费？ENCL ENCLOSURE OR ENCLOSED 附件或所附的？ERS Equipment Re-positioning Surcharge 集装箱回空费？ERS EQUIP. REST. SURCH 空箱调运费？ETA ESTIMATED TIME OF ARRIVAL (船舶)预计抵港时间？ETAD EXPECTED TIME OF ARRIVAL AND DEPARTURE (船舶)预计到达和离开时间？ETB EXPECTED TIME OF BERTHING (船舶)预计靠泊时间？ETC EXPECTED TIME OF COMMENCEMENT 预计开始时间？ETCD ESTIMATED TIME OF COMMENCING DISCHARGING (船舶)预计开始卸货时间？ETD ESTIMATED TIME OF DEPARTURE (船舶)预计离港时间？ETL ESTIMATED TIME OF LOADING (船舶)预计开装时间？ETS ESTIMATED TIME OF SAILING (船舶)预计开航时间？excl. excluding 不包括,除...外？EXP EXPORT 出口？EXPS EXPENSES (费用)支出？EXW Ex works(Incoterms) 工厂交货(...指定地)？F FUEL OIL 燃油？free of all average 一切海损不赔险？fast as can (loading or discharge) 尽快(装卸)？forwarding agents commission 货运代理人佣金？fair average quality 中等质量货物？D. freight and demurrage 运费和滞期费？free of general average 共同海损不赔险？free in and stowed 船方不负担装货费和理舱费？free into barge 驳船上交货？freight,insurance,carriage？free in harbour 港内交货？FREE IN LASHED,SECURED AND DUNNAGED (船方)不负担装货,捆扎,加固,隔垫(料)等费用？free in and out stowed 船方不负担装卸费和理舱费？free into waggon 船方不负担装入货车费？flag of convenience 方便国旗？free of damage 损坏不赔？first open water 第一解冻日(保)？free of particular average 单独海损不赔？F/M EXPORT FREIGHT MANIFEST 出口载货运费清单,运费舱单？F300 FUEL OIL 300 TONS 燃油300吨？FAK freight all kinds (不分品种)同一费率？FALPRO Special Programme on Trade Facilitation(UNCTAD) 简化贸易手续特别计划？FAS Free alongside ship(Incoterms) 船边交货(...指定装运港)？FBL FIATA Multimodal Transport Bill of Lading(FIATA Document) FIATA 多式联运提单？FCA Free carrier(Incoterms) 货交承运人？FCL FULL CONTAINER LOAD (集装箱)整箱货？FCR Forwarders Certificate of Receipt (FIATA Document) 货运代理人收讫货物证明？FCSR & CC free of capture,seizure,riots and civil commotions 掳获,捕捉,暴动和内乱不赔险？FCT Forwarders Certificate of Transport(FIATA) 货运代理人运送证明？FDFT FORE DRAFT 艏吃水？FEU FOURTY EQUIVALENT UNIT 40标准集装箱？FFI FIATA Forwarding Instructions(FIATA form) 国际货运代理协会联合会代运说明？FHEX Friday and holidays excepted 节假日除外？FI FREE IN (船方)不负担装货费用？FILO FREE IN AND LINER OUT (船方)不负担装货费用,但负担卸货费用？FIO FREE IN AND OUT (船方)不负担装,卸费用？FIOST FREE IN AND OUT,STOWED AND TRIMMED (船方)不管装,不管卸,不管积载和平仓？firavv first available 最有效的？FIS freight,insurance and shipping charges 运费，保险和装船费用？FLT forklift truck 叉车？FLT FULL LINER TERMS 全班轮条款？FM FROM 从...,来自...？FMC Federal Maritime Commission 美国联邦海事委员会？FOB FREE ON BOARD 离岸价格(船上交货)？FPA FREE FROM PARTICULAR AVERAGE 平安险？FPAD freight payable at destination 目的地付运费？FR flat rack(container)？FRG FOR YOUR GUIDANCE 供你参考,供你掌握情况？FRT FREIGHT 运费？. freight forward 到付运费？freight ton 运费吨？FRZ Frozen 冰冻？FT FOOT OR FEET 英尺？. freight prepaid 运费预付？FWC full loaded weight & capacity(container) 满载重量和容积？FWD FORWARD 前部？FWDFT FRESH WATER DRAFT 淡水吃水？fwdr. forwarder 货运代理人？FWR FIATA Warehouse Receipt(FIATA Document) FIATA仓储收据？. general average 共同海损(保)？General Average Agreement(bond) 共同海损协议(合同)？general average contribution 共同海损分摊额(保)？Government Bill of Lading 政府海运提单？. general cargo 杂货？general cargo rates 杂货费率？GA GENERAL AVERAGE 共同海损？GDP gross domestic product 国内生产总值？GENCON UNIFORM GENERAL CHARTER 统一杂货(程)租船标准合同,金康程租合同？GFA general freight agent 货运总代理？GMT GREENWICH MEAN TIME 格林威治标准时间？GNP gross national product 国民生产总值？GR GRAIN CAPACITY OR GROSS (船舶)散装容积或毛(重)？GRD GEARED 带吊杆的？GRI GEN RATE INCREASE 运费普遍增长？GRT GROSS REGISTER TONNAGE 总登记吨？GSA General Sales Agent 销售总代理？GSP GENERALIZED SYSTEM OF PREFERENCE 普惠制？GW GROSS WEIGHT 毛重？. horse power 马力？. headquarters 总部？h/lift heavy lift 重件货？HA HATCH 舱口？HA DIM HATCH DIMENSION 舱口尺寸？HATUTC HALF TIME USED TO COUNT (AS LAYTIME) 实际所使用时间的一半应计算(为作业时间)？HAWB House Air Waybill 货运代理运单,分运单？HBL House Bill of Lading 无船承运人提单？HD HEAVY DIESEL 重柴油？hdlg handling 处理,手续？HERMES Handling European Raiway Message Exchange-System 欧洲铁路运输信息交换系统？hgt height 高度？HO HOLD 货仓？HRS HOURS 小时？HTD Heated 加热？HTS Harmonized Tariff Schedule 国际货物编码？in accordance with 按照？. ID EST=THAT IS 即是...,那就是...？I owe you 借据,欠条？including particular average 包括单独海损(保)？IAC Inter-modal Administrative Charge. Inland Surcharge) 内陆运输附加费？IAC Intermodel Administrative Charge 多式联运附加费？ICB International Carrier Bond 国际承运人保证金？ICC INSTITUTE CARGO CLAUSES,LONDON 伦敦协会货物条款(保险)？IFA Interim Fuel Adjustment 临时燃油附加费？IIC Indian Inland Charge 印度内陆费（包括：内陆费加费IHC、目的港DHC）？IMDG International Maritime Dangerous Goods Code 国际海运危险品编码？IMO IMCO additional 危险品附加费？IMP. IMPORT 进口？in. inch(s) 英寸？INC. INCLUDING 包括？incl. including 包括？INCOTERMS Standard condition for sale and delivery of goods 国际贸易术语解释通则？INMARSAT International Convention on the International Maritime Satellite Organization？INST INSTANT 本月的？INT INTENTION 意下,企图？INTRM intermediate point 中转点？inv. invoice 发票？IOP IRRESPECTIVE OF PERCENTAGE 不管百分比？IPF Inspection Fees 集装箱检查费？IU IF USED 如果使用？KIND ATTENTION 请转,请交,请...收阅？KG KILOGRAM 公斤？KM KILOMETER 公里？kilometres per hour 时速？km2 square kilometre 平方公里？kn knot(s) 结？kW kilowatt 千瓦？kWh kilowatt-hour 度,千瓦时？l.& d. loss and damage 损失与残损？l.& u. loading and unloading 装卸？lenghth over all 全长？. LOCAL TIME 当地时间？L/A Lloyds agent 劳埃德保险公司代理人,劳埃德船级社代理人？L/C LETTER OF CREDIT 信用证？L/G LETTER OF GUARANTEE 保证书,保证信？L/L LOADING LIST 装货清单？L/T LONG TON 长吨？L/T liner terms 班轮条款？LABL Less Advance Booking Allowance 提前定舱优惠价？LADEN DRAFT THE DRAFT WHEN VESSEL IS LADEN (船舶)满载吃水？LASH lighter aboard ship 子母船？Lat.,lat. latitude 纬度？lb(s) pound(s) 磅？LBP LENGTH BETWEEN PERPENDICULARS (船舶)垂线间高？LCL Less Than Container Load 拼箱货？LCL LESS THAN CONTAINER LOAD (集装箱)拼箱货？LD LIGHT DIESEL 轻柴油？LDG leading 导航的,主要的？LDT LIGHT DEADWEIGHT 轻载重吨？leg. legal 法律上的,合法的？LEL lower explosive limit 最低爆炸极限？LFL lower flammable limit 最低燃烧极限？lgt. long ton;long tons 长吨？LH LOWER HOLD 底舱？LHC Loading port Terminal Handling Charge 装港港口附加费？liq. liquid 液体(的)？Lkg/Bkg leakage & breakage 漏损与破损？LLO Lift on / Lift off 上下车费？LNG Liquefied natural gas 液化天然气？LO/LO lift on,lift off 吊上吊下,吊装？LOA LENGTH OVER ALL 船舶全长？load loading 装货？LOADREADY READY FOR LOADING,READY TO LOAD 已备妥,可装货？loc. local;location 当地;位置？Long.,long longitude 经度？LPG Liquefied petrochemical gas 液化石油气？LSD loading,storage and delivery charges 装船,仓储和交货费用？LT LINER TERMS 班轮条款？LT letter telegram 书信电报？LTA lighter than air system(airships)？LTD LIMITED 有限(公司)？ltge lighterage 驳运费？ltr. lighter 驳船？lump lump sum 包干金额,总数？M minimum(rate classification) 最低(运费)？m metre(s) 米？M. MEASUREMENT 按货物的体积计算运价？. Merchants Haulage 商船运输？. MOTOR SHIP 内燃机船？M/R mates receipt 大付收据？M/R,. MATES RECEIPT 大副收据？M/S Motor ship 内燃机船？M/T,MT METRIC TON OR MOTOR TANKER 公吨或内燃机油轮？M/V Motor Vessel 内燃机船？M+R maintenance and repair(centre) 维护修理？m3 cubic metre(s) 立方米？MACH modular automated container handling？MAF Manifest Amendment Fee 舱单改单费？MAWB Master Air Waybill 总运单(空)？MAX MAXIMUM,THE MOST 最大(多)？Mdse merchandise 商品？MFN Most Favoured Nation 最惠国？MIN MINIMUM,THE LEAST 最小(少)？MOLOO MORE OR LESS AT OWNERS OPTION 溢短装由船东选择？MOLSO MORE OR LESS AT SELLERS OPTION 溢短装由卖方选择？msbl missing bill of lading 丢失提单？msca missing cargo 灭失货物？MT motor tanker 内燃机油轮？MTD multimodal transport document 多式联运单证？MTO multimodal transport operator 多式联运经营人？MTON MEASUREMENT TON 尺码吨？MV MOTOR VESSEL 内燃机船？N normal(rate classification) 普通货(运价)？non customs (commercial) value 无商业价值？not elsewhere specified 不另说明？not free out 不管卸货？not later than 不迟于,不晚于？not otherwise enumerated 不另编号？not otherwise provided 未另列出？not otherwise rated 未列名？not otherwise specified 未列名？no value declared 未声明价值？N/M NO MARK 无麦头？n/n non-negotiable 不可转让的？N/O no order 无定单？N/R NOTICE OF READINESS 装卸准备就绪通知书？NAABSA not always afloat but safely aground 不经常漂浮但安全坐浅？NAOCC Non Aircraft Operating Common Carrier 无航空器公共承运人？NAWB Neutral Air Waybill(forwarders Air Waybill) 货运代理人空运分运单？NGO non governmental organization 非官方组织？NOR NOTICE OF READINESS 装卸准备就绪通知书？NR NUMBER 数字,号码？NRT NET REGISTER TONNAGE 净登记吨？. NET WEIGHT 净重？NVO (NVOCC) Non-Vessel Operating Common Carrier 无船承运人？NVOCC NON-VESSEL OPERATIONS COMMON CARRIER 无船公共承运人？Oil Bunker Surcharge 燃油附加费？. owners risk 船舶所有人或货主承担风险？owners risk of breakage 破损风险由货主承担？owners risk of damage 损失风险由货主承担？owners risk of fire 火灾风险由货主承担？on truck or railway 经公路或铁路？O/D on deck 甲板上？OAC Origin Accessory Charge 始发港杂费？OBL Ocean Bill of Lading 海运提单？OBO Ore Bulk Oil(carrier) 矿石,散货和石油多用途船？L Ocean Bill of Lading 海运提单？OCB OCEAN FRT. BOX 海运费？OCC Ocean Common Carrier 远洋公共承运人？OCP OVERLAND COMMON POINTS 内陆共同点？ODS operating differential subsidy 营差别补贴？OFA ocean freight agreement 海运运费协议？OIB Original Inland (Box) 启运港内陆附加费？ORC Original Receiving Charge 启运港接货费？OT open top(container) 开顶式集装箱？OTI 远洋运输中介公司？OWS OVERWEIGHT SURCHAARGE 超重附加费？P & D pick up and delivery？P & I CLUB PROTECTION AND INDEMNITY CLUB 船东保赔协会？P.& I. Protection and Indemnity Association 船东保赔协会？P.& I. clause clause Protection and Indemnity clause 保护和赔偿条款？P.& Protection and Indemnity Club 船东保赔协会？P.& L. profit and loss 收益和损失？. per annum(per year) 每年？. particular average 单独海损？paid by agent 由代理支付？pounds per cubic foot 每立方英尺...镑？particular charges 特别费用(保)？. partial delivery 部分交付？per hatch per day 每天每舱口(租船)？. partial loss 部分损失(保)？post office box 邮政信箱？payment on delivery;paid on delivery 交货时付讫？. per ton 每吨？per ton weight 按吨计？P/C Paramount Clause 最重要条款？P/N promissory note 期票;本票？PA PARTICULAR AVERAGE 单独海损？Para paragraph 文章的段或节？payt. payment 支付,赔偿？PCF Panama Canal Transit Fee 巴拿马运河费？PCS Port Congestion Surcharge 港口拥挤费？PCT PERCENT 百分比？pd. paid 已付款？PDPR PER DAY OR PRORATA 按天计算,不足一天者按比例计算？PENAVICO CHINA OCEAN SHIPPING AGENCY 中国外轮代理总公司？PKG PACKAGE 包装？pkge package 包装？PLP parcel post 包裹邮寄？PLTC port liner term charges？PM POST MERIDIEM=AFTERNOON 下午？pmt prompt 即时的？POD port of discharge 卸港？POL port of loading 装港？POR port of refuge 避难港？pp/ppd prepaid/prepaid 预付？PRO RATA IN PROPORTION 按比例(计算)？PROX PROXIMO,NEXT MONTH 下个月？PSC Port Service Charge 港口服务费？PSS Peak season surcharge 旺季附加费？pt/dest port of destination 目的港？pt/disch port of discharge 卸港？PTL partial total loss 部分和全部损失？ptly pd partly paid 已付部分款？PWWD PER WEATHER WORKING DAY 每晴天工作日？Q Quantity (rate classification) 数量？quantity at captains option 数量由船长决定？. quod vide(which see) 见本项？Qn Quotation 引述,引用？RF Refrigerated Container 冷藏箱？RSC Restowage Charge 翻舱费？S surcharge(rate classification) 附加费？s & c shipper and carrier 托运人与承运人？S.& . shipping and forwarding agent 运输代理？. small damage 小量损坏？.& c. shippers load and count 发货人装船和计数？./. ship lost or not lost 船舶灭失与否？shipowners liability 船舶所有人的义务？subject to particular average 平均分担单独海损？S/C surcharge 超载？S/D sailing date 启航日期？S/d sight draft 即期？S/O SHIPPING ORDER 装货单,关单,下货纸？S/P STOWAGE PLAN,CARGO PLAN 货物积载图,船图？S/S steamship 汽船,轮船？SB SAFE BERTH 安全泊位？SCF(C) Suez Canal Transit Fee (Charge) 苏伊士运河费？SCR specific commodity rate 列名商品费率？SDR Special Drawing Rights 特别提款权？SDT Shipper Declatation for the transport of dangerous goods (FIATA FORM)？SHEX SUNDAYS,HOLIDAYS EXCEPTED 星期日和节假日除外？SHEX sundays and holidays excluded 星期天和例假日除外？SHINC SUNDAYS,HOLIDAYS INCLUDED 星期日和节假日包括在内？SINOCHART CHINA NATIONAL CHARTER CORPORATION 中国租船公司？SINOTRANS CHINA NATIONAL FOREIGN TRADE TRANSPORTATION CORP. 中国对外贸易运输总公司？SLI shippers letter of instruction 发货人说明？SOONEST AS SOON AS POSSIBLE 尽快,尽速？SOS SAVE OUR SHIP,A MESSAGE FOR HELP (船舶遇难)呼救信号？SPACETONS MEASUREMENT TONS INCLUDING BROKEN STOWAGE SPACE 包括亏舱在内的尺码吨？SPS Shanghai Port Surcharge 上海港附加费？SPS Shanghai Port Surcharge 上海港附加费？(s) square centimtre(s) 平方分米？(s) square inch(es) 平方英寸？SRCC STRIK,RIOTS AND CIVIL COMMOTION 罢工,暴乱,内哄(险)？SS STEAM SHIP 蒸汽机船？stvdrs stevedores 码头装卸工人？sub L/C subject to letter of credit being opened 按照开立的信用证？sub licence subject to licence being granted 按照批准的许可？SUB-CHARTERER THIRD OWNER OF THE SAME VESSEL 再租人,三船东？SUBLET TRANSFER THE CHARTERSHIP 转租？SUBS SUBSTITUTE 代替？SWAD SALT WATER ARRIVAL DRAFT 抵港海水吃水？SWDFT SALT WATER DRAFT 海水吃水？. telegraphic address 电报挂号？TIME CHARTER ON TRIP BASIS 航次期租船？. TWEENDECK 二层柜？time of discharge 卸货时间？time of receipt 收到时间？T/C TIME CHARTER 期租？T/T TURBINE TANKER OR TELEGRAPHIC TRANSFER 汽轮机油轮或电汇？TACT the air cargo tariff(IATA) 空运货物费率？TB TO BE 将要...？TBL through bill of lading 联运提单？TBL Through Bill of Lading 全程提单？TBN to be named 待指定？TBN TO BE NOMINATED 待派(船),待指定？TC traffic conference area(IATA)？TC TYPE CRANES 单杆吊(船舶吊杆类型)？TCS Temperature Control Surcharge 控温附加费？TD time of departure 开航时间？TD TYOE DERRICKS 双杆吊(船吊类型)？TDC T-document fees 中转单证费？TDO telegraph delivery order 电报交货单？TDY TODAY 今天？TEEM Trans-Europe-Express Merchandises (rail service) 横贯欧洲快运货物？TEU TWENTY EQUIVALENT UNIT 20标准集装箱？TIB Temporary Importation Bond 临时进口保证金？TIF international transit by rail 国际铁路运输？TIR Customs Convention on the intl transport of goods under cover of TIR carnets(intl road transport)？TKS THANKS 感谢？TL Total Loss 全损？TLX TELEX 电传？tnge Tonnage 吨位？TOFC Trailer on board flatcar 平板车载运带拖车的集装箱？TOT time of transmission 传递时间？tot. total 总共？TOW tier on weight 贸易条款？TPI TON PER INCH 每一英寸载重吨？TPNP THEFT,PILFERAGE AND NONDELIVERY 偷,盗和提货不着(险)？TRC Terminal Receiving Charge 码头接运费？TRS Transpacific Revenue Surcharge？TWCS . West-coast Congestion Surchage 美西疏港费？. usual conditions 通常情况下？. under deck 下层甲板？. Upper deck 上层甲板？U/w Underwriter 保险人？ULCC ULTRA-LARGE CRUDE CARRIER 特大型油轮？ULD unit load device(aircraft) 成组货载装置？ULT ULTIMO,LAST MONTH 上月的？UU UNLESS USED 除非使用？V VOYAGE 航程,航次？. vessels convenience 方便船？. vice versa 反之亦然？V/C VOYAGE CHARTER 程租船？val. Value 价值？VAT value added tax 增值税？VEN Ventilated 通风？Ves. Vessels 船舶？VIC Very Important Cargo 非常重要货物？VIO Very Important Object 非常重要目标？VLBC VERY LARGE BULK CARRIER 大型散装船？VLCC VERY LARGE CRUDE CARRIER 大型油轮？VOCC Vessel Operating Common carrier 有船公共承运人？W GROSS WEIGHT 毛重？. with average (Institute Cargo Clause) 承保单独海损,水渍险？will be done？. with costs 付费的？weather cleared customs or not 无论清关与否？with effect from 通过有效形式？. WERTHER PERMITS 如果气候条件许可？with particular average 担保单独海损？. Warehouse Receipt 仓库收据？War Risk Insurance 战争险？W/B Way-bill 运货单？W/d working day 工作日？W/M GROSS WIGHT OR MESUREMENT 按货物重量与体积分别计算,按高者收费？W/o without 没有,不？w/t weight tons 重量吨？w/v weight/volume 重量或体积？WA WITH PARTICULAR AVERAGE 水渍险？wdt/wth width 宽度？WG working group 工作小组？whf wharfage 码头搬运费？Whse Warehouse 仓库？WIBON WHETHER IN BERTH OR NOT (船舶)不管靠泊与否？WICCON WHETHER IN CUSTOMS CLEARANCE OR NOT (船舶)不管通关与否？WIFPON WHETHER IN FREE PRATIQUE OR NOT (船舶)不管检疫与否？WIPON WHETHER IN PORT OR NOT (船舶)不管抵港与否？wk. Week 周,星期？WOG WITHOUT GUARANTEE 没有保证？WP weather permitting 天气许可的条件下？WPA WITH PARTICULAR AVERAGE 水渍险？WRITING WE(I) SHALL WRITE TO YOU ABOUT IT LATER 详情函告？WRS War Risk Surcharge 战争风险附加费？WT WEIGHT 重量？wt. Weight 重量？WTON WEIGHT TON 重量吨？WTS WORKING TIME SAVED 节省的工作时间？WTS Winter Surcharge 冬季附加费？WTSBENDS WORKING TIME SAVED AT BOTH ENDS 装卸港均以节省的工作时间计算(速遣费)？WW warehouse warrant 仓库栈单？ww world-wide 世界性的？WWD WEATHER WORKING DAY 晴天工作日？WWDSHEX WEATHER WORKING DAY SUNDAYS,HOLIDAYS EXCEPTED 晴天工作日,星期日和节假日除外？WWDSHING WEATHER WORKING DAY SUNDAYS,HOLIDAYS INCLUDED 晴天工作日,星期日和节假日包括在内？x l & u l exclusive of loading and unloading 不包括装卸？x pri without privileges 无例外？X,X. extra 额外的？xp express paid 快递费付讫的？YAS (Japanese)Yen Adjustment Surchae 日元币值调整附加费？AIR DRAFT LENGTH BETWEEN WATER LEVEL AND VESSELS RAIL 水平面至船弦的高度？Add-on .tariff(also proportional rate or arbitrary in US) 费率标记(在美国也指按比例或仲裁决定)？BALTIME UNIFORM TIME CHARTER 统一定期租船合同,巴尔的摩期租合同？BREAKDOWN AN ITEMIZED ACOUNT OF...ITEM BY ITEM 细目分类？Bags/Bulk part in bags,part in bulk 货物部分袋装,部分散装？without privileges 无例外？Foreign Trade 对外贸易？Entrepot Trade ( F。

财经专业英语词汇(F)face value 面值；票面价值facility letter 提供贷款通知书；贷款确认书fact book 19xx 《19xx股市资料》fact sheet 《股市资料》factor analysis 因素分析factor cost 要素成本；生产要素成本factor market 生产要素市场factor of production 生产要素factor price 要素价格；生产要素价格factor system 因素计算法factoring company 代理融通公司；代理收帐公司facultative reinsurance business 临时再保险业务faculty of actuaries of scotland 苏格兰精算师学院fair dealing 公平交易fair market value 公平市值fair return 合理利润；合理收益fall back 回落false accounting 伪造帐目false claim of business expenses 虚报营业开支false entry 虚假记项false market 假市family income 家庭收入family living expenses 家庭生活开支family-owned company 家族公司far east exchange 远东交易所far eastern economic review 《远东经济评论》far eastern relief fund 远东赈济基金fast market 快市；速动市场fast trading 交投畅旺favourable balance 顺差favourable balance of trade 贸易顺差federal funds [united states] 联邦基金〔美国〕federal funds rate 联邦基金利率federal national mortgage association [united states] 联邦国民抵押协会〔美国〕federal open market committee [fomc] [united states] 联邦公开市场委员会〔美国〕federal reserve board [frb] [united states] 联邦储备局〔联储局〕〔美国〕federal reserve system [fed] [united states] 联邦储备系统〔美国〕federal reserve wire network [fedwire] [united states] 联邦储备系统通讯网络〔美国〕federation internationale des bourses de valeurs [fibv] 国际证券交易所联会federation of share registrars 证券登记公司总会fee collection procedure 收费程序fee payable 应缴费用fees and charges 费用及收费fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益fellow subsidiary 同集团附属公司fidelity fund 互保基金fiduciary 受信人；受托人fiduciary capacity 受信人身分fiduciary duty 受信责任fiduciary issue 信用发行fiduciary loan 信用放款；信用贷款field audit 实地审查〔税务〕field audit group [inland revenue department] 实地审核组〔税务局〕field audit staff 实地审计人员；实地核数人员final account 决算账户；最后结算final and conclusive assessment 最终及决定性的评税final assessment 最后评税final consumption expenditure 最终消费开支final dividend 末期股息；末期摊还债款final estimate 最终估计final estimate of gross domestic product 本地生产总值的最后估计final goods 最终产品final notice for rates 差饷最后通知书final salaries tax assessment 薪俸税最后评税final settlement 最终结算final settlement price 最终结算价格final statement 决算表final tax 最后税款finance 财务；融资finance and management services division [stock exchange of hong kong limited] 财务及行政管理科〔香港联合交易所有限公司〕finance bureau [fb] [government secretariat] 库务局〔政府总部〕finance committee [hong kong futures exchange limited, stock exchange of hong kong limited] 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕finance committee agenda item [fcai] [legislative council] 财务委员会议程文件〔立法会〕finance committee of the legislative council 立法会财务委员会finance company 财务公司finance department [stock exchange of hong kong limited] 财务部〔香港联合交易所有限公司〕finance division [hong kong monetary authority] 财务处〔香港金融管理局〕finance lease 融资租赁finance sectorial index 金融分类指数finance sub-index 金融分类指数financial accounting section [hong kong monetary authority] 财务会计组〔香港金融管理局〕financial adjustment 财政调整financial administration 财政管理；财务管理financial adviser 财务顾问financial and accounting regulations 《财务及会计规例》financial and institutional coordinating committee [finscom] 财务监督委员会financial appraisal 财政评估financial arrangement 财政安排；财务安排financial assets 金融资产financial assistance 经济援助；财政资助financial auditing 财务审计financial capacity 经济能力financial centre 金融中心financial circular 《财务通告》financial commitment 财政承担；财政承担额financial community 财经界financial conglomerate 金融集团financial constraint 财政约束financial consultancy service 财务顾问服务financial contract 财务合约financial control 财务管理；财务控制；财政规控financial derivative 金融衍生工具financial derivative product 金融衍生产品financial discipline 财政纪律；财务约束financial disclosure 财务资料披露financial disclosure rules 财务数据披露规则financial exposure 财务风险financial futures 金融期货financial guideline 财政准则financial implication 财政影响；财政负担；财政承担financial information system 财务数据系统financial infrastructure 金融基础建设；金融基础设施financial infrastructure section [financial services bureau] 财经基建组〔财经事务局〕financial institution 财务机构；金融机构financial instrument 金融工具；金融票据financial integrity 财政方面的稳健性financial intermediary 金融中介机构financial intermediation service 金融中介服务financial journalist 财经新闻工作者financial liberalization 金融市场自由化financial loss 财政损失financial management 财务管理financial management and budgeting system 财务管理及预算系统financial market 金融市场financial model 财政模式financial monitoring unit [fmu] [economic services bureau] 财务监察组〔经济局〕financial objective 财政目标financial obligation 财政承担；债务financial performance 财政状况；财政业绩financial planning 财政计划；财务规划financial planning guideline 财政计划准则financial position 财政状况；财务状况；经济状况financial pressure 财务压力financial provision 财政拨款financial prudence 审慎理财financial requirement 财政需求；资金需要financial resources 财政资源financial resources rules: notes for the use of securities dealers 《财政资源规则：供证券交易商参考的注释》financial return 财政收益financial secretary 财政司司长financial secretary incorporated [fsi] 财政司法团financial secretary incorporated suspense account 财政司法团暂记帐financial secretary's office 财政司司长办公室financial service 金融服务；财经服务financial services bureau [fsb] [government secretariat] 财经事务局〔政府总部〕financial services complex 金融服务综合大楼financial services liaison committee 金融事务联络委员会financial services sector 金融服务业financial sheet 财务报表financial situation 财务状况financial statement 财政报告；财务报表financial support agreement 财务支持协议financial times index 《金融时报》指数financial times, the 《金融时报》financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资；提供资金；资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度；成色fine-tuning 精确调整；仔细修订fire insurance 火险fire risk 火险firm 商号；事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升；转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法first commercial bank 第一商业银行first demand for rates 首次征收差饷通知书first fund 第一基金first in, first out method [fifo method] 先进先出计算法first legal mortgage 首次法律按揭first metro international investment company limited 首都国际财务投资有限公司first mortgage 第一按揭；第一抵押权first mortgage debenture stock 第一抵押债权股证first national bank of chicago 芝加哥第一国民银行first pacific bank limited 第一太平银行有限公司first participant 第一参与者first quarter economic report 19xx 《一九xx年第一季经济报告》first sell order 首次卖盘first union hkcb asia limited 首华亚洲有限公司fiscal drag 财政拖累；财政障碍；税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度；财政年度fisheries loan 渔业贷款fit and proper criteria, the 《适当人选的准则》five rams finance company limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用；固定押记fixed concessionary rate 固定优惠率fixed cost 固定成本fixed cumulative dividend 固定累积股息fixed deposit account 定期存款账户fixed exchange rate 固定汇率fixed interest investment 定息投资fixed interest loan stock 固定利息贷款债券；定息贷款债券fixed interest rate securities 固定利率证券；定息证券fixed interest securities 固定利息证券；定息证券fixed parity 固定平价fixed rate bond 定息债券fixed rate certificate of deposit 定息存款证fixed rate liabilities 固定利率负债fixed rate mortgage 定息按揭fixed term deposit 定期存款fixed value 固定价值fixed-price lump-sum contract 固定总价合约fixed-price offer 固定价格要约flat market 市况呆滞；平市flat rate 划一收费率flat rate allowance 划一免税额；定额津贴flat rate charge 划一收费flexibility arrangement 弹性措施flexible exchange regime 弹性汇率制度floatation of shares 股票上市；股票挂牌买卖floating charge 浮动押记floating currency 汇率浮动的货币；浮动货币floating loss 浮动损失；浮动亏损floating profit 浮动利润floating rate 浮动利率；浮动汇率floating rate bond 浮息债券floating rate certificate of deposit 浮息存款证floating rate liabilities 浮动利率负债floating rate note 浮动利率票据；浮息票据floating rate regime 浮动汇率制度floor broker 出市经纪floor procedures working group [hong kong futures exchange limited] 市场委员会工作组〔香港期货交易所有限公司〕floor ticket 交易所买卖单floor trader 出市代表；出市员floor trading system 大堂交易系统；场内交易系统flow chart 流程图fluctuating overdraft 不定数额透支fluctuation 波动folio of ledger 分类帐foolproof system 万全办法forced liquidation “斩仓”；强制清盘forecast figure 预测数字forecast period 预测期forecast return 预测报表forecast submission 呈报预测forecast trend growth rate 预测趋势增长率forecast year 预测年度foreclosure 止赎权foreclosure order 止赎令foreign bank 外地银行foreign bill 外地汇票foreign credit 海外信用证；海外信贷foreign currency 外币foreign currency assets 外币资产foreign currency deposit 外币存款foreign currency funding centre 外币融资中心foreign currency holding 外币持有量；外币储备foreign currency reserve 外汇储备foreign currency sovereign debt 外币国债foreign exchange [forex] 外汇foreign exchange agreement 外汇协议foreign exchange allocation 外汇分配foreign exchange and market practices committee 外汇及市场惯例委员会foreign exchange bought 买入外汇foreign exchange certificate 外汇兑换券；外汇券foreign exchange contract 外汇合约foreign exchange market 外汇市场；汇市foreign exchange quotation 外汇报价；外汇牌价foreign exchange reserve 外汇储备foreign exchange resources 外汇资源foreign exchange risk 外汇风险foreign exchange sold 卖出外汇foreign exchange turnover 外汇市场交投总额foreign investment 海外投资；外来投资foreign note 外地承付票foreign ownership 外资拥有权foreign partnership 外地合伙foreign remittance 国外汇款foreign stock exchange 外地证券交易所foreign tax 外地税款forex dealer 外汇交易商forex futures 外汇期货forex option 外汇期权forfeit 没收物品forfeiture 没收forfeiture of contribution 没收供款forfeiture of sum 没收款项forged signature 假冒的签名forgiveness of a debt 免偿债务formal contingent liabilities 正式或有负债fortune magazine 《财富杂志》forward assets purchase 远期资产购置forward contract rate 远期合约成交率forward exchange rate 远期汇率；期货外汇汇率forward exchange sold 卖出远期外汇forward foreign currency assets 远期外币资产forward foreign exchange contract 远期外汇合约forward forward deposit 远期有期存款forward purchase 期货购买forward rate 远期汇率；期汇率forward trading 期货交易；远期交易founding member 创办会员；创办会员国fourth quarter economic report 19xx 《一九xx年第四季经济报告》fractional share 不足一股的股份fragile consumer sentiment 消费意欲薄弱framework agreement [trading fund] 《架构协议》〔营运基金〕franc area 法郎区franchise 专营权；特许权frankfurt stock exchange 法兰克福证券交易所franking machine 印花盖印机fraudulent preference 欺诈优惠；欺诈性优先还款fraudulent trading 欺诈营商free enterprise system 自由企业制度free fiscal reserve 自由财政储备free market economy 自由市场经济free of particular average [fpa] 平安险；单独海损不赔free of payment settlement 免付款交收free on board price [f.o.b. price] 离岸价格；船上交货价free surplus 自由盈余；未指定用途的盈余freehold 不动产所有权；永久产权freely convertible 可自由兑换freely remittable 自由汇返freezing order 冻结令french banking commission 法国银行业监察委员会french franc [frf] 法国法郎fringe benefit 附带利益fringe market 外围市场frozen provision 冻结款项frustrating effect 破坏性影响ftse-100 index 金融时报100指数fuel duty 燃油税fuji bank limited 富士银行fuji international finance (hk) limited 富士国际财务（香港）有限公司fukuoka city bank, limited 福冈城市银行fukuoka city finance limited 褔冈都市财务有限公司fukuoka finance international limited 褔冈财务国际有限公司full consideration 十足代价full contracting party 正式缔约国；正式缔约成员full cost price 十足成本价full member 正式会员；正式成员full open market price 十足公开市价full price 十足价格full return of contribution 发还全部供款full valuable consideration 十足有值代价full year 全年full year cost 全年经费；全年费用fully deductible 可全数扣税fully paid-up capital 已缴足股款的股本fully paid-up share 已缴足股款的股份fully secured 有十足抵押functional analysis 用途分析；功能分析fund 基金；资金fund accounting basis 基金会计基准fund credited 记入基金fund expenditure 基金开支fund levy 基金征费fund management 基金管理fund of funds 综合基金fund on account sought 申请临时拨款fund revenue 基金收入fund warrant 基金支付令fundamental analysis 基本因素分析；基础分析funded debt 长期债款；长期借款funding 经费；资金funding cost 集资成本funding mismatch 资金错配funds employed 运用资金额funeral expenses 殡殓费further sum 额外款项future dividend 未来股息future earnings 未来入息future expenses 未来开支futures broker 期货经纪futures compensation fund committee [securities and futures commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕futures contract 期货合约futures contract in interbank interest rate 银行同业拆息期货合约futures contract value 期货合约市值；期约市值futures crossing procedure 期货对盘程序futures dealer 期货交易商futures exchange company 期货交易所futures general clearing dealer 期货通用结算交易商futures individual clearing dealer 期货独立结算交易商futures introducing broker 期货介绍经纪futures market 期货市场futures non-clearing dealer 期货非结算交易商futures trading 期货交易futures trading adviser 期货交易顾问。

ccount 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General—purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going—concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate—entity Assumption货币计量假设 Unit—of—measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owners Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full—disclosure (Reporting） Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long—term Liabilities投入资本 Contributed Capital留存收益 Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check（cheque）银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F。

F.O.B(Free On Board) destinationF.O.B(Free On Board) destination point F.O.B(Free On Board) shipping point face amountface valueFace value, Par valuefacilityfacility letterfacsimilefacsimile signaturefactorfactor analysisfactor costfactor incomefactoragefactoringfactoring commissionfactoring companyfactor's lienfactors of productionfactoryfactory accountingfactory costfactory ledgerfactory overheadfactory overhead ratefactory taxfacultative reinsurancefailurefailure costfain on investmentfair competitionfair credit reporting actfair debt collection practices act fair employment practice laws fair labor standard actfair market price(value)fair presentationfair rate of returnfair tradefair transfer pricefair valuefair viewfair wagefairnessfalse accountingfalse advertisingfalse earningsfalse entryfalse returnsfalsification of documentsfamily allowancefamily corporationfamily expenditure surveyFanie maefarm outfarm price methodfarm price supportfarm subsidyFAS(Financial Accounting Standard) Summaries FASB(Financial Accounting Standards Board) FASB(Financial Accounting StandardsBoard) StatementsFASB(Financial Accounting Standards Board)Exp favorable financial leveragefavorable variancefax modemfax systemfeasibility analysisfeasibility analysis for computerizationfeasible constraintfeasible solutionFedfed fundsFed/federal reserve systFederal Accounting Standards Advisory Board Federal Deposit Insurance Corporationfederal fundsFederal Home Loan Banksfederal income taxFederal Insurance Contribution Act Taxfederal national mortgage associationfederal open market committeeFederal Reserve Banksfederal reserve boardfederal reserve notesfederal reserve systemfederal trade commissionfederal unemployment taxfederal withholding taxfedwirefeefeedbackfeedback valueFEI(Financial Executives Institute)FEI(Financial Executives Institute) Affiliation FEI(Financial Executives Institute) Code of Ethic FEI(Financial Executives Institute) Research Fou fellow member/fellow membersFellow of the association of corporate treasurer fellow subsidiaryfiber-optic communicationfica taxfictitious accountfictitious assetfictitious liabilityfictitious profitfidelity bondfidelity bond insurancefidelity dutyfidelity guaranteefiduciaryfiduciary accountingfiduciary fundsfiduciary institutionfiduciary loanfiduciary moneyfiduciary relationshipfield auditfield auditorfield warehousing loanfield work standard for audit FIFO(First In First Out)FIFO(First In First Out) method figurefilefile maintenancefile retrievalfile sharingfile structurefile typefilingfiling statusfiling systemfinal accountsfinal auditfinal dividendfinal entryfinal inventoryfinal invoicefinal repaymentfinal review and assessment final statementfinal valuefinancefinance association Finance chargefinance committeefinance companyfinance journalsfinance leasefinance leasefinance netfinance productfinancial accountingfinancial accounting standards Financial Accounting Standards Board financial accounting theoryfinancial accountsFinancial activitiesfinancial adviserfinancial analysisfinancial analysis softwarefinancial analystFinancial Analysts Federation financial appraisalfinancial assetFinancial Assets Available for SaleFinancial Assets Sold for Repurchase financial auditfinancial billfinancial budgetfinancial capitalfinancial capital maintenance concept financial conditionfinancial controlfinancial crisisfinancial datafinancial decisionfinancial departmentfinancial derivativesfinancial disclosurefinancial embarrassmentfinancial executiveFinancial Executives Institute financial expensefinancial failurefinancial forecastfinancial futuresfinancial gamefinancial gearingfinancial goalfinancial grossary and dictionary financial guaranteefinancial guarantee management financial highlightfinancial incentivefinancial incomefinancial information systemfinancial insolvencyfinancial institutionfinancial instrument/financial instruments financial intermediaryfinancial investmentfinancial leaseFinancial Leasing Assetsfinancial leveragefinancial leverage adjustmentfinancial leverage chartfinancial leverage ratiofinancial management financial manager financial marketfinancial mathematics financial modelfinancial objective financial obligation financial officerfinancial ombudsman financial paperfinancial plannerfinancial planning financial planning industry financial planning models financial policyfinancial positionfinancial position statement financial projection financial public relation financial ratiofinancial ratio analysisfinancial reportFinancial Reporting ReleaseFinancial Reporting Standardsfinancial revenuefinancial riskfinancial serviceFinancial Service Actfinancial settlementfinancial softwarefinancial solvencyfinancial standingfinancial statement analysisfinancial statement auditfinancial statement footnotesfinancial statement structurefinancial statement/Financial Statements financial structurefinancial structure ratiofinancial supermarketfinancial synergismfinancial theoryFinancial Times Industrial Ordinary Share Index Financial Times Ordinary Share Index Financial Times Stock Exchange 100 Share Index financial transactionfinancial transferfinancial vice-presidentfinancial yearfinancingFinancing activitiesfinancing costfinancing decisionfinancing gapfinancing leasefinancing policyfinancing transactionfinderfinder's feefindings of auditfinefine paperfine ratefinished goodsfinished goods inventory finished goods ledger finished goods turnover firmfirm offerfirm orderfirm riskfirm warefirst beneficiaryfirst costfirst entryfirst hand information first lienfirst mortgagefirst optionfirst year allowancefirst-class paperfirst-in,first-out method First-in,first-out or FIFOfirst-in,still-here methodfiscal agentfiscal deficitfiscal monopolyfiscal multiplierfiscal policyfiscal redistributionfiscal theoryfiscal yearfisher effectfisher Equationfit up feefitch investors service, inc.five C's of creditfixed annuityfixed assetfixed asset turnoverfixed asset/fixed assetsfixed assets accountingfixed assets auditfixed assets depreciation reservesfixed assets loss or income in suspense fixed assets registerfixed assets to equity capital ratio fixed base indexfixed base periodfixed benefit planfixed budgetfixed capitalfixed cash flowfixed chargefixed charge coverage ratiofixed cost(expense)fixed depositfixed diskfixed exchange ratefixed expensefixed incomefixed interest ratefixed interest securitiesfixed investment trustfixed liabilityfixed loanfixed overheadfixed overhead spending variance fixed overhead variancefixed overhead volume variancefixed price contractfixed rate loanfixed rate mortgagefixed trustfixed-assets accountingfixed-assets auditfixed-assets depreciation ratefixed-assets disposal proceedsfixed-assets expenditurefixed-assets managementfixed-assets to equity-capital ratio fixed-assets turnoverfixed-charge coverage ratiofixed-order-period inventory system fixed-order-quantity inventory system fixtureflash reportflat bondflat priceflat rateflat taxflat yieldflexible budgetflexible budget formula flexible budget variance flexible exchange rate flexible priceflexible rate loan flexible retirement age flexible standard cost flexible trustflexible working hours flight of capitalflight of currencyfloatfloatation costfloaterfloating assetfloating capitalfloating chargefloating exchange ratefloating liabilityfloating lienfloating moneyfloating mortgagefloating ratefloating-rate bondfloating-rate certificate of deposit floating-rate notefloorfloor brokerfloor pricefloppy diskflotationflotation costflow assumptionflow chartflow of cashflow of costsflow of fundsflow statementflow-through method fluctuating exchange rate fluctuating price contract FMA MembershipFMA PublicationFOB pricefoliofolio referencefollow-up checkfootingfooting testfootnote/footnotesfor cashforce majeureforced auctionforced insuranceforced liquidation forced saleforced sale valueforced savingforecastforecast budgetforecasted statementforecasting cash disbursement forecasting cash receiptforecasting earning per shareforecasting techniqueforeclosureforeign aidforeign bank supervision enhancement act foreign bankingforeign billforeign bill of exchangeforeign bondforeign branchforeign collectionforeign corporationForeign Corrupt Practices ActForeign Credit Insurance Associationforeign currencyforeign currency account foreign currency accounting foreign currency deposit foreign currency futures foreign currency option foreign currency securities foreign currency statement foreign currency swapsforeign currency transaction foreign currency translation foreign currency translation risk foreign direct investment foreign exchangeforeign exchange accounting foreign exchange arbitrage foreign exchange broker Foreign Exchange Buy and Sale foreign exchange contract foreign exchange dealer foreign exchange gainforeign exchange gain or lossforeign exchange gain or loss外汇兑换损益foreign exchange lossforeign exchange marketforeign exchange rateforeign exchange reserveforeign exchange riskforeign exchange risk exposureforeign exchange risk management foreign exchange risk sharingforeign exchange settlementforeign exchange transactionforeign incomeforeign investmentforeign loanforeign market betaforeign market valueforeign money orderforeign operationforeign paymentsforeign riskforeign sales corporationforeign subsidiaryforeign tax creditforfeitureforgeryform of balance sheetformation expenseforms controlFormula Translatorforward accountingforward exchange contractforward exchange contract payableforward exchange contract payable-foreign curr forward exchange contract receivableforward exchange contract receivable-foreign cu forward exchange rateforward financial statementfounder's sharesfractional currencyfractional sharefranchisefraudfraud auditfraudulent misrepresentation fraudulent returnsfree exchange ratefree of chargefree of income taxfree on boardfree surplusfree tradefreeholdfreezefreightfreight-in(ward)freight-out(ward) frequency distribution fringe benefitfront-end financefront-end loadfrozen accountfrozen creditFRS(Financial Reporting Standard) full auditfull costfull cost pricingfull costingfull cost-plus pricingfull disclosurefull faith and credit bondFull-disclosure （Reporting） Principle fully depreciated assetfully diluted earnings per shareFully participating preferred stockfully vestedFull-year Profitfunctional accountingfunctional classificationfunctional currencyfundfund accountfund accountingfund assetfund balancefund for improvement and expansion Fund reserve specifically authorized fundamental analysisfundsfunds and long-term investments funds flow statementfunds statementfurnishingsfurniture and fixturesfuture valuefuture value interest factorfuture value interest factor table futuresfutures contractfutures exchangefutures priceF目的地抵岸价格目的地交货价起运点交货价 起运地离岸价格票面金额，面额票面价值,面值债券面值设备，设施；资金融通贷款通知，贷款确认函传真复制签字销售代理商，应收帐款代理商,因素，要素因素分析法要素成本要素收入，要素收益销售代理商佣金应收账款代理经营,应收账款转售销售代理商佣金应收帐款代理公司销售代理商留置权生产要素工厂，制造厂；制造工厂会计工厂成本工厂分类账工厂间接费用工厂间接费用分配率出厂税临时分保合同经营失败，未能履行合同未能履行合同成本投资收益公平竞争公平信用调查报告法案公正债务催收法案公平就业法公平劳动标准法公平市价,公平市场价值公正反映公平收益率,公允收益率公平交易公平划拨价格,公允划拨价格公平价值公正反映公平工资，公允工资公正性,公允性虚假会计虚假广告虚假收益虚假分录谎报税单窜改凭证家庭津贴家族公司家庭支出调查联邦全国抵押协会分包合同，包税农场计价法农产品价格支持农场补助金财务会计准则摘要财务会计准则委员会财务会计准则公报财务会计准则征求意见稿有利财务杠杆作用有利差异,顺差传真调制解调器传真系统，电话传真系统可行性分析电算化可行性分析可行约束条件可行解联邦储备系统联邦储备系统资金联邦储蓄系统联邦会计准则咨询委员会联邦存款保险公司联邦资金联邦住宅贷款银行联邦所得税联邦社会保险税联邦全国抵押协会联邦公开市场操作委员会联邦储备银行联邦储备委员会联邦储备券联邦储备系统联邦贸易委员会联邦失业保险税代扣联邦税联邦储备系统电子转帐系统费用，劳务费，酬金反馈反馈价值高级财务管理人员协会高级财务管理人员协会联系机构高级财务管理人员协会职业道德准则高级财务管理人员协会研究基金会正式会员公司财务长协会正式会员联属公司光纤通信联邦社会保险税虚假帐目虚列资产,虚构资产虚列负债虚列利润忠诚保证,忠诚保险忠诚保证保险忠诚职责忠诚保证财产受托人财产信托会计信托资金信托机构信用贷款信用货币信托关系外勤审计,现场审计外勤审计师就地仓库担保贷款外勤审计工作准则先进先出法先进先出法数值,金额档案,文档，文件文件维护，档案维护文件检索，档案检索文件共享，档案共享文件结构，档案结构文件类型，档案类型填报税单，填制报表申报纳税身份档案保管制度决算表期末审计期末股利终结分录期末存货终结发票终结清偿最终审查和评定决算报表终值①筹措资金,融通资金②财务,财政③金融财务协会财务费用财务委员会金融公司财务期刊筹资租赁融资租赁财政互联网，财务互联网金融产品财务会计财务会计准则财务会计准则委员会财务会计理论财务报表,会计报表筹资活动财务顾问财务分析财务分析软件财务分析师财务分析师协会财务评价金融性资产可供出售金融资产卖出回购金融资产款财务审计金融票据财务预算财务资本财务资本维护概念财务状况财务控制财务危机财务数据财务决策财务处，财务部门衍生金融工具，衍生金融票据财务披露财务拮据财务主管人员,高级财务管理人员高级财务管理人员协会财务费用财务无力偿付财务预测金融期货财务传动作用财务目标财务词典和词汇财务担保财务担保管理重点财务数据财务奖励财务收益财务信息系统财务无力偿付金融机构金融工具，金融票据金融中介机构金融投资财务租赁融资租赁资产财务杠杆作用财务杠杆作用调整额财务杠杆作用图表财务杠杆比率财务经理金融市场财务数学财务模型财务目标财务债务财务高级管理人员金融业巡视专管员金融票据财务计划师财务计划财务计划产业财务计划模型财务政策财务状况财务状况表财务预测财务公共关系财务比率财务比率分析财务报告《财务报告公告》《财务报告准则》财务收入财务风险财务服务财务服务法案财务结算财务软件财务偿付能力财务状况财务报表分析,会计报表分析财务报表审计,会计报表审计财务报表附注,会计报表附注财务报表结构,会计报表结构财务报表,会计报表财务结构财务结构比率金融超级市场财务增效作用财务理论金融时报工业普通股股票价格指数《金融时报》普通股股票指数金融时报股票交易所100种股票价格指数 金融业务财务转发，转移支付，财务划拨财务副总经理财务年度财务网站筹措资金,融通资金财务活动筹资成本，财务费用筹资决策资金缺口筹资性租赁,融资性租赁筹资政策融资业务，筹资业务中间人,掮客中间人佣金，掮客佣金审计结果罚金,罚款优等票据优惠利率制成品产成品存货产产品分类帐产成品周转率①厂商,商号,事务所②确定的,固定的,约定的确定性报价确定性订货企业风险硬性软件第一受款人最初成本，主要成本第一次分录第一手资料最先留置权，第一留置权第一抵押第一购股权第一年度税收减免头等票据，优等票据先进先出法先进先出法先进未出法财务代理人财政赤字财政垄断财政乘数财政政策财政再分配财政理论①会计年度②财政年度费希尔效应费希尔等式装修费菲奇投资公司信用五个要素固定年金固定资产固定资产周转率固定资产固定资产会计固定资产审计固定资产减值准备待处理固定资产损益固定资产登记薄固定资产对产权资本比率定期指数，定比指数固定基期固定福利金计划固定预算固定资本,固定资金固定现金流量①固定费用②固定留置权偿付固定费用能力固定成本定期存款固定磁盘固定汇率固定费用固定收益固定利率固定利息证券固定投资信托固定负债定期贷款固定间接费用固定间接费用开支差异固定间接费用差异固定间接费用业务量差异固定价格合同固定利率贷款固定利率抵押固定信托固定资产会计固定资产审计固定资产折旧率固定资产变卖收入固定资产支出固定资产管理固定资产对产权资本比率固定资产周转率偿付固定费用能力比率固定订货期存货制度固定订货量存货制度固定装修快报无息公债统一价格统一费率,统一税率统一税率固定收益率弹性预算弹性预算公式弹性预算差异弹性汇率弹性价格弹性利率贷款弹性退休年龄弹性标准成本弹性信托弹性工时资本外流抛售货币①浮存②发行③浮动发行成本浮动利率国库券流动资产流动资金流动留置权浮动汇率流动负债流动留置权浮动资金流动抵押浮动利率，浮动汇率浮动利率债券浮动利率存款单浮动利率国库券股票交易所交易厅；底价交易厅经纪人，交易所内经纪人最低限价软磁盘，软盘发行发行成本流转假设流转图表,流程图表现金流转,现金流量成本流转资金流转,资金流量流转表,流量表全部流过法，当期记列法波动汇率变动价格合同国际财务管理人员学会会员资格国际财务管理人员学会出版物船上交货价格，离岸价格页号,页码参见账页追查核对加总,合计加总抽查附注付现,付现交易不可抗力强制拍卖强制保险强迫清算强制销售,迫售,迫卖迫售价值,迫卖价值强迫储蓄预测预测，预算预测报表预计现金支出预计现金收入预测每股收益预测技术取消抵押品赎回权,没收抵押品外援，国外援助加强监督国外银行法外国银行业务国外汇票外国汇票外国债券国外分支机构国外托收外国公司，外州公司反国外行贿法规国外信用保险协会外币外币账户外币会计外币存款外币期货外币购买权,外币期权外币证券外币报表外币互换，外币掉换外币经济业务,外币业务外币折算外币折算风险国外直接投资①外汇②外币兑换,外币汇兑外汇会计外汇套利外汇经纪人外汇买卖外汇合同外汇经销商兑换利益外汇兑换损益外汇兑换损益兑换损失外汇市场外汇汇率外汇储备外汇风险外汇风险暴露外汇风险管理共同分担外汇风险结汇外汇经济业务,外汇业务国外收益国外投资国外贷款国外证券市场贝塔风险国外市场价值国外汇票国外业务国外付款国外风险。

「重要会计用语中英对照」（配合2016年版国际财务报导准则修订）Item Term in English Term in Chinese1 [Amount] recoverable 可回收(金额)2 ‘Corridor’ 「缓冲区」3 ‘Cost of sales’ method 「销货成本」法4 Acceptable under IFRSs 国际财务报导准则可接受5 Accountability of management 管理阶层之课责性6 Accounting 会计7 Accounting and Reporting by Retirement退休福利计划之会计与报导Benefit Plans8 Accounting estimate 会计估计9 Accounting for Government Grants and政府补助之会计及政府辅助之揭露Disclosure of Government Assistance10 accounting for inventories 存货会计11 Accounting for Investments in Associates 投资关联企业之会计12 Accounting income 会计收益13 Accounting model 会计模式14 Accounting period 会计期间15 Accounting Policies, Changes in Accounting会计政策、会计估计变动及错误Estimates and Errors16 Accounting policy 会计政策17 Accounting principle 会计原则18 Accounting profit 会计利润19 Accounting record 会计纪录20 Accounting treatment 会计处理21 Accounts receivable 应收帐款22 Accrual basis 应计基础「重要会计用语中英对照」23 Accrual basis of accounting 应计基础会计24 Accrued liabilities 应计负债25 Accumulated (amortisation, interest, profit or累计(摊销、利息、损益) loss)26 Accumulated profit or loss 累计损益27 Accumulating compensated absences 累积带薪假28 Achieve comparability 达成可比性/达成…可比性29 acquired entity (被)收购(之)个体Item Term in English Term in Chinese30 acquired goodwill 收购(之)商誉31 acquired in a business combination 企业合并所取得32 Acquiree 被收购者33 Acquirer 收购者/取得者34 Acquisition 收购/ 取得35 acquisition date 收购日/取得日36 Active market 活络市场37 active use 积极使用38 actively marketed 积极营销39 Actuarial assumptions 精算假设40 Actuarial gains and losses 精算损益41 Actuarial present value of promised已承诺退休福利之精算现值retirement benefits42 Actuarial valuation 精算评价43 Actuarial valuation method 精算评价方法44 Additional comparative information 额外比较信息45 Additional consideration 额外对价46 additional disclosure 额外揭露47 Adjust for consolidation procedures 合并程序之调整「重要会计用语中英对照」48 Adjusted weighted-average shares 调整后加权平均股数49 adjustment 调整50 Administrative expenses 管理费用51 Admission fees 入场费52 Advance 预付款/垫款/预收款53 adverse economic consequences 不利之经济后果54 adverse event 不利事件55 After-tax amount 税后金额56 Agency 代理机构/机构57 Aggregate 汇总/ 汇总数58 Aggregation 汇总/集合59 Agreement date 协议日60 Agricultural activity 农业活动61 Agricultural produce 农业产品62 Agriculture 农业63 Allocation 分摊64 Allowance 备抵Item Term in English Term in Chinese65 allowance account 备抵账户66 Allowed alternative treatment 允许之替代处理67 American share option 美式股票选择权68 Amortisation 摊销69 Amortisation method 摊销方法70 Amortisation period 摊销期间71 Amortised cost 摊销后成本72 Amortised cost of a financial asset or金融资产或金融负债之摊销后成本financial liability73 amount of inventories 存货金额「重要会计用语中英对照」74 amount payable 应付金额/ 给付金额75 Amount per share 每股金额76 Analysis 分析77 Annual leave 年休假78 Annual periods 年度期间79 annuitant 年金受益人80 annuitisation 每年定期给付81 annuity 年金82 Antidilution 反稀释83 Antidilutive 反稀释84 Appendix 附录85 Application of Requirements 规定之应用86 application supplement 应用补充87 appraisal 估价88 Arm’s length transaction 公平交易89 Asking price 卖方报价/ 卖价90 Assess 评估/评量91 Asset 资产92 asset exchange transactions 资产交换交易93 Assets acquired 取得之资产94 Assets held by a long-term employee长期员工福利基金持有之资产benefit fund95 assets retired from active use 不再积极使用之资产96 Associate 关联企业97 Audit report 查核报告98 Authorise [financial statements for issue] 通过(发布财务报表)Item Term in English Term in Chinese 99 Available-for-sale financial assets 备供出售金融资产「重要会计用语中英对照」100 Balance sheet 资产负债表101 Balance sheet liability method 资产负债表负债法102 Bank 银行103 Bank overdraft 银行透支104 Bankruptcy 破产105 bargain purchase 廉价购买106 Basic earnings per share 基本每股盈余107 basis adjustment 认列基础调整108 Basis for Conclusions 结论基础109 basis point 基本点110 Benchmark treatment 标竿处理111 beneficial contracts 有利合约112 Benefit 效益/ 利益/ 福利/给付113 Benefit obligation 福利义务114 Benefit to users 对使用者之效益115 Best estimate 最佳估计116 Bias 偏误117 Bid bonds 投标保证118 Bid price 买方报价/ 买价119 bid-ask spread 买卖价差120 Binding sale agreement 具约束力之销售协议121 binomial 二项式122 Biological asset 生物资产123 Biological transformation 生物转化124 Black-Scholes-Merton formula Black-Scholes-Merton公式125 Board of directors 董事会126 Bonus issue 分红配股127 Bonus plan 分红计划「重要会计用语中英对照」128 book of contracts 合约组合129 Book value 账面价值130 Borrowing costs 借款成本131 Bottom-up test 由下而上测试法132 business 业务/商业/经营133 Business combination 企业合并134 business combination involving entities or 涉及共同控制下个体或业务之企业合并Item Term in English Term in Chinese businesses under common control135 Business Combinations 企业合并136 Business Combinations – “Date ofExchange” and Fair Value of EquityInstruments企业合并：「交换日」与权益工具之公允价值137 Business Combinations - Classificationeither as Acquisitions or Unitings ofInterests企业合并：收购法或权益结合法之分类138 Business Combinations - Subsequent Adjustment of Fair Values and GoodwillInitially Reported 企业合并：原报导公允价值及商誉之后续调整139 Business segment 业务部门140 Business unit 业务单位141 Buying segment 采购部门142 By-product 副产品143 Call options 买权144 Callable 可买回145 Cap 上限146 Capital 资本/资金/本金147 capital appreciation 资本增值148 Capital asset pricing model 资本资产定价模式「重要会计用语中英对照」149 Capital contribution 资本投入150 Capital expenditure 资本支出151 Capital gain 资本利得152 Capital maintenance 资本维持153 Capital maintenance adjustment 资本维持调整154 Capitalisation 资本化155 Capitalisation of interest 利息资本化156 capped interest rate 具上限之利率157 Carried at cost 按成本列报158 Carry forward 递转后期/沿用(若前面接Standard时)/递转至…159 Carrying amount 账面金额160 Cash 现金161 Cash basis 现金基础162 Cash equivalents 约当现金Item Term in English Term in Chinese163 Cash flow 现金流量164 Cash flow hedge 现金流量避险165 Cash flow risk 现金流量风险166 Cash flow statement = Statement of cash现金流量表flows167 Cash Flow Statements 现金流量表168 Cash generating unit 现金产生单位169 Cash inflow 现金流入170 Cash on hand 库存现金171 Cash outflow 现金流出172 Cash payments 现金支付173 Cash price equivalent 约当现销价格「重要会计用语中英对照」174 Cash proceeds 现金价款175 Cash surrender value 现金解约价值176 Cash-settled share option 现金交割之股票选择权177 Cash-settled share-based payment现金交割之股份基础给付交易transaction178 Catastrophe bond 巨灾债券179 Catastrophe provisions 巨灾负债准备180 Cedant 分出公司181 Certificates of deposit 定期存单182 Cessation (of capitalisation) 停止(资本化)183 Chief executive officer 执行长184 Claim 请求(权)/ 理赔/ 债权/ 主张/求偿/索赔185 Class A preference share A类特别股186 Class of assets 资产类别187 Class of property, plant and equipment 不动产、厂房及设备类别188 Classification 分类189 Classification of Financial Instruments –金融工具之分类－或有交割条款Contingent Settlement Provisions190 Classification of inventory 存货分类191 Clean-up call 清偿买权192 Close members of the family of the个人之近亲individual person193 Closing market prices 收盘价194 Closing rate 收盘汇率Item Term in English Term in Chinese195 Collar 上下限196 Collateral 担保品/ 担保197 Collateralised (asset, borrowing) 具担保品之(资产、借款)「重要会计用语中英对照」198 Collectability 收现性199 Collection 收现/收取/收集200 Collective marks 团体标章201 Collective power 集体权力202 Combined instrument 结合工具203 Commencement 开始204 Commencement of the lease term 租赁期间开始(日)205 commercial loans 商业放款/ 商业借款/ 商业贷款206 commercial paper facilities 商业本票额度207 Commercial substance 商业实质208 commercially viable quantities of mineral矿产资源达到商业价值之数量resources209 Commission 佣金210 Commitment 承诺211 Commodity (大宗)商品/ (大宗)物资212 Comparability 可比性213 Comparability over time 不同期间之可比性214 Comparable interim period 可比期中期间215 Comparative information 比较信息216 Compensated absences 带薪假217 complementary assets 互补性资产218 Completeness 完整性219 Compliance with International Accounting遵循国际会计准则Standards220 Component 组成部分221 Compound financial instruments 复合金融工具222 Compound instrument 复合工具223 Concentration of (credit etc) risk (信用等)风险集中224 Confidence level 信赖水平「重要会计用语中英对照」225 Configuration of the cash flows 现金流量型态226 Consequential amendment 配套修正227 consideration 对价228 Consistency - Alternative Methods 一致性：替代方法Item Term in English Term in Chinese229 Consistency - Capitalisation of BorrowingCosts一致性：借款成本之资本化230 Consistency - Different Cost Formulas forInventories一致性：存货之不同成本公式231 Consolidated and Separate FinancialStatements合并及单独财务报表232 Consolidated balance sheet 合并资产负债表233 Consolidated financial statements 合并财务报表234 Consolidated Financial Statements andAccounting for Investments in Subsidiaries合并财务报表及投资子公司之会计235 Consolidated group 合并集团236 Consolidation 合并 / 报表合并 / 合并报表 / (将)…纳入合并报表237 consolidation adjustments 合并调整238 Consolidation and Equity Method –Potential Voting Rights and Allocation ofOwnership Interests 合并与权益法：潜在表决权及所有权权益分摊239 Consolidation purposes 合并目的240 Consolidation—Special Purpose Entities 合并：特殊目的个体241 Construction contract 建造合约242 Construction Contracts 建造合约243 Constructive obligation 推定义务244 Contingency 或有/ 或有事项245 Contingent asset 或有资产246 Contingent liability 或有负债247 Contingent rent 或有租金248 contingent settlement provision 或有交割条款249 Contingent share agreement 或有股份协议250 Contingently issuable shares 或有发行股份251 continuing involvement 持续参与252 Continuing operations 继续营业单位253 Contract 合约254 Contracts that may be settled in (ordinary) shares or cash 得以普通股或现金交割之合约/得以股份或现金交割之合约255 Contractual arrangement 合约协议256 contractual cash flows 合约现金流量Item Term in English Term in Chinese 257 contractual maturity analysis 合约到期分析258 contractual obligation 合约义务259 contractual rights 合约权利260 Contribution 贡献/ 提拨(金)/ 投入/ 捐赠/出资261 contributor 提拨者262 control 控制263 Control (of an asset) 控制(资产)264 Control number 控制数265 controlled entity 被控制个体266 convenience translation 简易换算267 Convergence 趋同268 Conversion option 转换选择权269 Convertible bonds 可转换债券270 Convertible debt 可转换债务271 Convertible instruments 可转换工具272 Convertible preference share 可转换特别股273 co-operative 合作社274 Copyright 著作权275 core goodwill 核心商誉276 Corporate assets 共享资产277 Cost 成本278 Cost formula 成本公式279 cost model 成本模式280 Cost of an acquisition 取得成本/ 收购成本281 Cost of an investment 投资成本282 Cost of conversion 加工成本283 Cost of inventories 存货成本/存货...成本284 Cost of Inventories of a Service Provider 劳务提供者存货成本285 Cost of purchase 购买成本286 Cost plus contract 成本加成合约287 Cost-based measurement 成本基础衡量288 costs of conversion 加工成本289 Costs of disposal 处分成本290 Costs of Modifying Existing Software 修改现有软件之成本291 Costs to sell 出售成本292 counterparty （交易）对方Item Term in English Term in Chinese 293 country of incorporation or residence 公司注册地或所在地之国家294 coupon 息票295 credit derivative default product 信用违约衍生商品296 credit enhancements 信用增强297 credit exposures 信用暴险298 Credit facilities 信用额度299 credit insurance contract 信用保险合约300 credit quality 信用质量301 Credit risk 信用风险302 credit spread 信用价差303 Creditors 债权人304 Creditworthiness 信用等级/ 信用程度/ 信用305 criteria for recognising 认列条件/ 认列基准306 cross-reference 交互索引307 CTDs 累积换算差异数308 Cumulative preference dividends 累积特别股股利309 Cumulative Translation Differences 累积换算差异数310 Currency risk 汇率风险/ 汇兑风险311 Currency translation 外币换算312 Currency units 货币单位313 Current asset 流动资产314 Current cost 现时成本315 Current cost approach 现时成本法316 Current investment 当期投资/ 本期投资317 Current liabilities 流动负债318 Current service cost 当期服务成本/ 本期服务成本319 Current tax 当期所得税/ 本期所得税320 Curtailment 缩减321 cushions 缓冲322 customer list 客户名单323 database 数据库324 Date of acquisition 取得日/ 收购日325 date of exchange 交换日326 Date of transition to IFRS 转换至国际财务报导准则日327 Dealing securities 交易目的持有之证券328 death benefit 死亡给付Item Term in English Term in Chinese 329 Debt 债务330 Debt instrument 债务工具331 Debt securities 债务证券332 Decision tree 判定树333 Decision-useful information 对决策有用之信息334 decommissioning 除役335 decommissioning costs 除役成本336 decommissioning funds 除役基金337 decommissioning obligations 除役义务338 decommissioning, restoration and除役、复原及环境修复基金environmental rehabilitation funds339 Deductible temporary difference 可减除暂时性差异340 Deemed cost 认定成本341 Defer 递延342 Deferral method 递延法343 Deferred acquisition costs 递延取得成本344 Deferred tax 递延所得税345 Deferred tax assets 递延所得税资产346 Deferred tax income 递延所得税利益347 Deferred tax liabilities 递延所得税负债348 Defined benefit liability 确定福利负债349 Defined benefit obligation 确定福利义务350 Defined benefit obligation (present value of) 确定福利义务(之现值)351 Defined benefit plans 确定福利计划352 Defined contribution plans 确定提拨计划353 Demand deposits 活期存款354 demand feature 要求即付特性355 Demerger 分割356 Demonstrably committed 明确承诺357 deposit accounting 存款会计358 deposit component 储蓄组成部分359 Depreciable amount 可折旧金额360 Depreciable assets 折旧性资产361 depreciated replacement cost approach 折旧后重置成本法362 Depreciation 折旧363 Depreciation methods 折旧方法Item Term in English Term in Chinese 364 Derecognise (a financial instrument) 除列(金融工具)365 Derecognition 除列366 Derivative 衍生(工具)367 derivative features 衍生工具特性368 Derivative financial instruments 衍生金融工具369 designated and effective hedging被指定且有效之避险工具instrument370 determination of cost 成本之决定371 Determining whether an Arrangement决定一项安排是否包含租赁contains a Lease372 Development 发展/开发373 Development costs 发展成本374 Diluted earnings per share 稀释每股盈余375 Dilution 稀释376 Dilutive effect 稀释作用/ 稀释效果377 Dilutive potential ordinary shares 稀释潜在普通股378 diminishing balance method 余额递减法379 direct insurance contract 直接保险合约380 Direct labour 直接人工381 Direct method of reporting cash flows from以直接法报导由营业活动产生之现金流量operating activities382 direct operating expenses 直接营业费用383 directly attributable 直接可归属384 Directors 董事385 disaggregated information 分类信息386 Disclose 揭露387 Disclosure 揭露388 Disclosure and Presentation 揭露与表达389 Disclosure of government assistance 政府辅助之揭露390 disclosure requirement 揭露规定391 Disclosures in the Financial Statements of银行及类似金融机构财务报表中之揭露Banks and Similar Financial Institutions392 Disclosure—Service Concession揭露－服务特许权协议Arrangements393 Discontinued (operations) 停业(单位)394 Discontinuing operation 停业单位Item Term in English Term in Chinese395 Discount rate 折现率396 Discounting 折现397 Discretionary participation feature 裁量参与特性398 Disposal consideration 处分对价399 Disposal group 处分群组400 Disposal plan 处分计划401 Disposal transaction 处分交易402 dissenting opinion 反对意见403 Dividend yield 股利殖利率404 Dividends 股利405 Domain name 域名406 Doubtful debts 呆账407 Downstream transactions 顺流交易408 dual listed corporation 两地挂牌上市公司409 dual trigger contract 双重启动合约410 Earlier application is encouraged 鼓励提前适用411 Earnings 盈余/收益412 Earnings - diluted 盈余─稀释413 Earnings contingency 以盈余为基础之或有股份414 Earnings per Share 每股盈余415 Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled inShares 每股盈余：得以股份交割之金融工具及其他合约416 Economic benefits 经济效益/ 经济利益417 Economic decision-making needs of users 使用者之经济决策需求418 Economic life 经济年限419 Effect of assumed conversions 假设转换之影响420 Effective date 生效日421 Effective interest method 有效利息法422 effective interest rate 有效利率423 Effects of Changes in Foreign ExchangeRates汇率变动之影响424 Elements of cost of exploration andevaluation assets探勘及评估资产成本之要素425 Eligible for capitalisation 符合资本化条件426 Elimination of Unrealised Profits and Losses 关联企业交易未实现损益之销除Item Term in English Term in Chinese on Transactions with Associates427 Embedded derivative 嵌入式衍生工具428 Employee benefits 员工福利429 Employee share ownership plan 员工入股计划430 Employee share purchase plan 员工认股计划431 Employee turnover rates 员工离职率432 Employees and others providing similar员工及其他提供类似劳务之人员services433 Employer payroll taxes and insurance雇主薪资税及保险提拨contributions434 Enactment 制定/ 通过/ 颁布/立法435 Enforcement of covenants 强制履约436 Enhanced Disclosure 加强揭露437 Enterprise 企业438 Entity 企业/ 个体/ 主体439 entity-specific value 企业特定价值440 environmental obligations 环境义务441 equalisation provisions 平稳负债准备442 Equity 权益443 Equity - Costs of an Equity Transaction 权益：权益交易之成本444 Equity Accounting Method - Recognition of权益法会计：损失之认列Losses445 Equity balances 权益余额446 Equity capital 权益资本447 Equity compensation benefits(=Stock权益薪酬福利(即股票(或股份)薪酬福利) (=Share) compensation benefits)448 Equity compensation plans (=Share权益薪酬计划(即股份(或股票)薪酬计划) (=Stock) compensation plans)449 Equity component 权益组成部分450 Equity holders 权益持有人451 Equity index 股价指数452 Equity instrument 权益工具453 Equity instrument granted 所给与权益工具454 equity interests 权益/ 权益所有权455 equity issue 发行权益456 Equity method 权益法Item Term in English Term in Chinese457 Equity securities 权益证券458 Equity-settled share-based payment权益交割之股份基础给付交易transaction459 Estimated costs 估计成本460 Estimated future cash flows 估计未来现金流量461 European share option 欧式股票选择权462 Evaluating the Substance of Transactions评估涉及租赁之法律形式之交易实质Involving the Legal Form of a Lease463 Event-driven fair value measurements 基于特定事项所衡量之公允价值464 Events After the Balance Sheet Date 资产负债表日后事项465 Events occurring after the balance sheet资产负债表日后发生之事项date466 evidence of impairment 减损(之)证据467 Exchange difference 兑换差额468 Exchange of assets 资产交换469 Exchange rate 汇率470 exchange transaction 交换交易471 Executory contract 待履行合约472 Exemptions 豁免473 Exercise date 行使日474 Exercise of rights 行使(新股认购)权利475 Exercise price 行使价格476 Existing liability 既有负债477 Expected value 期望值478 Expenditure 支出479 Expenses 费损(与income合用)/ 费用480 Experience account 经验账户481 Experience adjustments 经验调整(数)482 Expiry date 失效日/ 满期日/ 到期日483 Explicit and unreserved statement of compliance 遵循…之明确且无保留声明／明确且无保留声明遵循…484 Exploration and evaluation assets 探勘及评估资产485 Exploration and evaluation expenditures 探勘及评估支出486 Exploration for and Evaluation of MineralResources矿产资源探勘及评估487 Exposure draft 草案Item Term in English Term in Chinese 488 Expropriation of major assets 主要资产之征收489 Extraordinary items 非常项目490 Face (of Financial Statements or Notes) 于(财务报表或附注)中491 Fair presentation 公允表达492 Fair value 公允价值493 Fair value hedge 公允价值避险494 Fair value measurement 公允价值衡量495 Faithful representation 忠实表述496 Fees 费(用)497 Fellow subsidiary 兄弟公司498 Fidelity bonds 诚实保险499 Fiduciary activities 受托活动500 FIFO 先进先出法501 FIFO formula 先进先出公式502 Finance lease 融资租赁503 Finance lease obligations 融资租赁负债/ 融资租赁义务504 Financial asset 金融资产505 Financial asset or financial liability at fair value through profit or loss 透过损益按公允价值衡量之金融资产或金融负债506 Financial asset or liability held for trading 持有供交易之金融资产或负债507 Financial capital 财务资本508 Financial conglomerate 金融集团509 Financial guarantee 财务保证510 Financial institution 金融机构511 Financial instruments 金融工具512 Financial Instruments: Disclosure andPresentation金融工具：揭露与表达513 Financial Instruments: Recognition andMeasurement金融工具：认列与衡量514 Financial liability 金融负债515 Financial performance 财务绩效516 Financial position 财务状况517 Financial reporting 财务报导518 Financial Reporting in HyperinflationaryEconomies高度通货膨胀经济下之财务报导519 Financial Reporting of Interests in Joint 合资权益之财务报导Item Term in English Term in ChineseVentures520 Financial review 财务评述521 Financial risk 财务风险522 Financial statements 财务报表523 Financial year-to-date basis 财务年度年初至今基础524 Financing activities 筹资活动/财务活动525 Financing device 筹资工具526 Finished good 制成品527 Firm commitment 确定承诺528 firm purchase commitment 确定购买承诺529 firm sales contracts 确定销售合约530 First IFRS financial statements 首份国际财务报导准则财务报表531 first-in, first-out 先进先出法532 First-time adopter 首次采用者533 First-time adoption 首次采用534 First-time Adoption of International Financial首次采用国际财务报导准则Reporting Standards535 First-time Application 首次适用536 First-Time Application of IASs as the首次适用国际会计准则作为主要会计基础Primary Basis of Accounting537 Fixed asset 固定资产538 Fixed coupon rate 固定息票利率539 Fixed price contract 固定价格合约540 Fixed production overheads 固定制造费用541 Flat yield curve 水平殖利率曲线542 Floating rate 浮动利率/ 浮动汇率543 Floor 下限544 Forecast 预测545 Forecast transaction 预期交易546 Foreign currency 外币547 foreign currency derivatives 外币衍生工具548 Foreign currency transaction 外币交易549 Foreign entity 国外个体550 Foreign Exchange - Capitalisation of Losses外汇：货币重贬损失之资本化Resulting from Severe CurrencyDevaluationsItem Term in English Term in Chinese551 Foreign exchange contract 外汇合约552 Foreign Exchange Rates (外币)汇率553 Foreign operation 国外营运机构554 Forgivable loans 免偿还贷款555 Forward contract 远期合约556 forward repurchase agreement 远期再买回协议557 Framework 架构558 Framework for the Preparation and财务报表编制及表达之架构Presentation of Financial Statements559 Franchise fee 特许权费560 Function of expense 费用之功能561 functional currency 功能性货币562 Fundamental errors 基本错误563 Funding 提供资金/ 提拨资金/ 提拨/资金/资金提拨564 Future cash flow 未来现金流量565 Future economic benefit 未来经济效益566 Futures contract 期货合约567 GAAP 一般公认会计原则568 Gain on disposal 处分利益569 Gains 利益570 General purchasing power approach 一般购买力法571 General recognition principle 一般认列原则572 Geographical segments 地区别部门573 Going concern 继续经营（之）个体574 Goodwill 商誉575 Governing board 治理理事会/ 治理董事会576 Governing body 治理单位577 Governing charter 治理章程578 Government 政府579 Government assistance 政府辅助580 Government Assistance—No Specific政府辅助：与营业活动无特定关连Relation to Operating Activities581 Government grants 政府补助582 Government guarantee 政府保证583 Grant date 给与日584 Grants related to assets 与资产有关之补助Item Term in English Term in Chinese 585 Grants related to income 与收益有关之补助586 Gross investment in the lease 租赁投资总额587 Gross margin 销货毛利588 Gross profit 销货毛利589 Group 集团/ 集体/群体/组/群组590 Group administration (employee benefit)集体管理(员工福利)计划plans591 Group insurance contract 团体保险合约592 Group of assets 资产群组593 Group of biological assets 生物资产群组594 Grouping of assets 资产(之)分组595 Guarantee 保证596 Guarantee fund 保证基金597 Guaranteed residual value 保证残值598 Harmonise 调合599 Harvest 收成600 Hedge accounting 避险会计601 Hedge effectiveness 避险有效性602 Hedged item 被避险项目603 Hedging 避险604 Hedging instrument 避险工具605 Hedging relationship 避险关系606 Hedging reserve 避险准备607 Held for resale 持有供再出售608 Held for trading 持有供交易609 Held-to-maturity investment 持有至到期日投资610 Highly probable 高度很有可能611 Hire-purchase contract 租购合约612 Historical cost 历史成本613 Historical loss experience 历史损失经验614 Historical summaries 历史性汇总(信息)615 Holding company 控股公司616 Host contract 主契约617 Host instrument 主工具618 Hybrid instrument 混合工具619 Hyperinflation 高度通货膨胀Item Term in English Term in Chinese 620 Hyperinflationary economies 高度通货膨胀经济621 IAS 国际会计准则622 IASC 国际会计准则委员会623 IASC Foundation Constitution 国际会计准则委员会基金会章程624 IASCF 国际会计准则委员会基金会625 Identifiable asset 可辨认资产626 IFAC 国际会计团体联合会627 IFRIC 国际财务报导解释委员会/ 国际财务报导解释628 IFRS 国际财务报导准则629 IFRS-compliant 遵循国际财务报导准则630 Impairment 减损631 Impairment loss 减损损失632 Impairment of Assets 资产减损633 Impairment test 减损测试634 Implementation Guidance 施行指引635 Import duties 进口税捐636 Impracticability exemption 实务上不可行之豁免637 Impracticable 实务上不可行/不切实际638 Imputed rate of interest 设算利率639 In the money 价内640 Inception of the Lease 租赁开始日641 Incidental income 非主要收益642 incidental operations 非主要营运643 Income 收益644 Income approach 收益法/ 损益法645 Income statement = Statement of income 损益表646 Income tax 所得税647 income tax expense 所得税费用648 Income Taxes 所得税649 Income Taxes—Changes in the Tax Status所得税：企业或其股东之纳税状况改变of an Enterprise or its Shareholders650 Income Taxes—Recovery of Revalued所得税：重估价非折旧性资产之回收Non-Depreciable Assets651 Increasing Rate Preference Shares 递增股利率特别股652 Incremental share 增额股份Item Term in English Term in Chinese653 Indicator [of impairment] (减损)迹象654 Indirect method of reporting cash flows from以间接法报导由营业活动产生之现金流量operating activities655 individual asset 个别资产656 individual financial statements 个别财务报表657 Induced conversion 诱导转换658 Industry segments 产业别部门659 Inflation 通货膨胀660 Information Reflecting the Effects of反映价格变动影响之信息Changing Prices661 initial classification 原始分类662 Initial Direct Costs 原始直接成本663 Initial measurement 原始衡量664 Initial public offering 初次上市柜665 Initial recognition 原始认列666 in-substance defeasance 视同清偿667 Insurable interest 可保利益668 Insurance agency commissions 保险代理佣金669 Insurance assets 保险资产670 Insurance company 保险公司671 Insurance contract 保险合约672 Insurance Contracts 保险合约673 Insurance enterprise 保险企业674 Insurance liability 保险负债675 Insurance obligations 保险义务676 Insurance risk 保险风险677 Insurance swaps 保险交换678 Insured event 保险事件679 Insurer 保险人680 Intangible asset 无形资产681 Intangible Assets 无形资产682 Intangible Assets—Web Site Costs 无形资产：网站成本683 Integral foreign operation 整合性国外营运机构684 Interest 利息/ 利益/ 权益685 Interest cost (for an employee benefit plan) 利息成本(员工福利计划)686 Interest rate implicit in a lease 租赁隐含利率Item Term in English Term in Chinese 687 Interest rate implicit in the lease 租赁隐含利率688 Interest rate risk 利率风险689 Interest rate strip 利率分割合约690 Interest rate swap 利率交换691 interest-only strip 分割利息债券692 Interests in Joint Ventures 合资权益693 Interim financial report 期中财务报告694 Interim Financial Reporting 期中财务报导695 Interim financial statements 期中财务报表696 Interim period 期中期间697 internal rate of return 内部报酬率698 Internal risk transfer 内部风险移转699 Internally generated 内部产生700 Internally generated goodwill 内部产生之商誉701 International Accounting Standard 国际会计准则702 International Accounting Standards国际会计准则委员会Committee703 International Accounting Standards国际会计准则委员会基金会Committee Foundation704 International Federation of Accountants 国际会计团体联合会705 International Financial Reporting国际财务报导解释委员会Interpretations Committee706 International Financial Reporting Standards国际财务报导准则(IFRSs)707 Intragroup 集团内/ 内部708 Intrinsic value 内含价值709 Introduction of the Euro 引入欧元710 Inventories 存货711 investee 被投资者/ 被投资公司712 Investing activities 投资活动713 Investment 投资714 Investment contract 投资合约715 investment grade 投资等级716 Investment performance 投资绩效717 Investment Property 投资性不动产718 Investment tax credits 投资抵减Item Term in English Term in Chinese 719 Investment-linked insurance funds 投资连结之保险基金720 Investments in Associates 投资关联企业721 Investor 投资者/ 投资公司722 Investor in a joint venture 合资投资者723 investor-owned entity 投资者拥有之个体/ 投资者拥有之企业724 Involuntary liquidation 非自愿性清算725 irrevocable commitments 不可撤销之承诺726 Issued capital 发行股本727 Issued shares 发行股份728 Issuing entity 发行个体/ 发行企业729 Item 项目730 Item by item basis 逐项基础731 Item of inventory 存货项目732 Joint control 联合控制733 Joint venture 合资734 Joint Working Group 联合工作小组735 Jointly Controlled Entities—Non-Monetary联合控制个体：合资控制者之非货币性投入Contributions by Venturers736 Jointly controlled entity 联合控制个体/ 联合控制企业737 Jurisdiction 司法/ 管辖(机关)/ 辖区738 Key management personnel 主要管理人员739 Last-in, first-out 后进先出法740 Lease 租赁741 Lease term 租赁期间742 leaseback 售后租回743 Leased assets 租赁资产744 leasehold interest 租赁权利745 Leases 租赁746 Legal entity 法律个体/ 法律企业747 Legal merger 法律形式合并748 Legal obligation 法定义务。

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Practice problem for Final ExamFinal exam questions are short answer questions that require some calculation and logical analysis. No multiple choice questions. This practice problem set gives you a good idea about what kind of questions I will ask on the test. This practice problem set only contains questions for the chapters after midterm exam. The test is two hours test and has 5-6 big questions.1. (Bond markets, duration) You have $100 million worth of a 10-year bond that pays an annual coupon of 8%. Each bond has par value of $100,000. This bond’s duration is 7.542. The yield curve is currently flat at 5%. You wish to hedge your interest rate exposure, but the only instrument available to you is the 6-month futures on a 2-year treasury discount bond (one such a futures contract has face value of $100,000, no coupon payment).1) Find the prices of the 10-year bond and discount bond.2) What is the duration for the discount bond?3) What is the future price for the 6-month discount bond with face value of $100,000 (use discrete format based on annual compounding)4) How will you hedge your exposure using the futures contract mentioned above? (long or short), why?5) How many futures contracts you need to long or short to hedge the risk completely?2. (FX market) The Latvian Lati is pegged to the US dollar at a rate of 2 LTV per USD. This means that the Latvian central bank stands committed to buy and sell Lati at that price in order to maintain the peg. However, 12-month interest rates in the US are currently at 2%, while a Latvian 12-month discount bond has a yield of3.4%. The spot rate is 2 LTV/USD.1) What is the current 6-month LTV/USD forward rate? (Discrete format based on annual compounding)2) Can you somehow profit from the existing situation? How? (Profit will be evaluated in dollars)3. (Mortgage market) Joey Cheek wants to borrow $96,000 using a 30-year, fixed-rate mortgage with monthly payments at 5.25 percent interest.1) What is monthly payment?2) What is balance of principal at the end of 7 years?3) If 500-Meter Mortgage currently desires to earn a 6.00 percent yield on all mortgages it originates. How many points must 500-Meter charge to earn this required yield if it expects the loan will be repaid in seven years?4. (Mortgage market) Pigpen would like to purchase a property worth $160,000. He is considering two financing alternatives. The first is a 95 percent mortgage (total principal is 95% of house price), 30-year, fixed-rate mortgage at 6.75 percent interest. With this mortgage, the lender will require private mortgage insurance which will cost $64 per month (this amount will be added to the monthly principal and interest payment). The PMI will be cancelled after 13 years, so that the added payment of $64 per month will not be required during years 14-30 of the loan.The second option combines an 80 percent mortgage, 30-year, fixed-rate mortgage at 6.50 percent interest with a $24,000 “PMI Buster” loan (second mortgage) amortized over 10 years with a 7.75 percent interest rate.1) If Pigpen goes for the first option, what is his monthly payment including interests, principal and PMI? (Before and after year 13)2) What is his monthly payment for the second option? (Before and after year 10)3) Which one should he choose? (Do not consider tax benefit of interest payment in this question)5. (Forward and futures market) Current riskless rate is 6% per year and the term structure is flat. Consider the following commodities and assets:Commodity/Asset Spot price Other InformationMagnesium $2,800 per ton storage cost = 4% / year1) Calculate the 1-year futures price for the futures contract containing one ton of Magnesium. (Use discrete format with annual compounding)2) Explain how a magnesium producer would use the futures market to lock in the selling price of a planned shipment of 1,000 tons of magnesium 1 year from now3) Suppose the producer takes the actions recommended in your answer to (b), and after 6 months magnesium prices have fallen to $2,200 (this is spot price). By that time, what is the total profit/loss for the producer’s futures position?6. (Option market) Look at quotes, answer questions (JK is the name of a stock, Tbill is the Treasury Bill):1) What is the price of the call option?2) Now suppose that the market price of a JK call option with strike 80 was 30. When you tell your boss that the price you found in part (1) is different, he tells you that you must be wrong, since the market is efficient and thus always right. In other words, the formula you have used to price the call option is just a theory, but in practice it must be that the market knows something that you don’t, perhaps that the stock price is expected to go really high. Do you agree or disagree with him?i. if yes, can you strengthen his argument?ii. if no, can you prove him wrong?7. (Hedging with options) Since option payoffs are correlated with the price of the stock, one can use an option to hedge the risks associated with the stock.1) Compared to forwards or futures, what is the benefit of using options to hedge stock price risk?2) To hedge the downside risk of a stock, what should you do?3) Suppose you are in a market where it is expensive for you to buy put, but you can write call at a fair price. Can you use call option to hedge the risk? How?4) Compared to longing a short, is your answer in question 3) better? Explain.Suggested solutions:1.1) Use bond pricing formula, the price of one 10-year bond should be $123,165.20. The price of 2-year discount bond should be $100,000/(1+0.05)2= $90,702.942) The duration for discount bonds should be 2-year. (For zero coupon bond, duration = maturity)3) Use discrete format, the future price should be spot price (90,702.94)* (1+0.05)0.5 = $92,942.864) If the interest rate goes up, the price of your bonds will be lower. To hedge this risk, you should short bond futures contract. The reason is when interest rate goes up, spot price of discount bonds decreases, and then the futures price of discount bonds decreases as well. So if you short futures now, you can make some positive profit when the price of discount bonds really goes down.5) If interest rate goes up 1%, value of the bonds decreases by duration/(1+0.05), so value loss for the 10-year bonds should be ($100 m * 7.542 ) / (1+0.05), and profit from shorting one futures contract is ($92,942.86 * 2) / (1+0.05), so we need to short ($100 m * 7.542 ) / (92942.86 * 2) = 4,057.29 contracts2.1) It is 2 * (1.034/1.02)0.5= 2.01372) Yes. You can bet that the peg will hold. You long Lati forward at 2.0274 and simply wait. At maturity, you buy Lati with dollar at 2.0274 according to your forward contract, then sell it in the spot market at 2, you make net profit of (2.0274/2 – 1) dollar if you only do $1 arbitrage. (But of course, your bet could be wrong; the country might abandon the pegged exchange rate system, so there is risk of doing this)3.1) First, calculate the monthly payment on this mortgage: N = 360, I = 5.25,V = 96,000, FV = 0 ⇒ PMT = 530.12.2) Next, calculate the balance due at the end of seven years: N = 84, I= 5.25,V=96,000, PMT = 530.12 ⇒ FV = 84,850.95.3) Next calculate the fee 500-Meter must charge: N=84, I = 6.00, PMT = 530.12, FV= 84850.95, ⇒ PV = 92,097.45; the total fee that must be charged is 96,000.00 −92,097.45 = 3,902.55.In points, this is (3,902.55 / 96,000) * 100 = 4.07 points.4. If Pigpen’s expected holding period is at least 30 years, which of the two alternatives would you recommend he choose? Show calculations to support your answer.1)Option 1: The monthly mortgage payment on the 95 percent LTV loan is N = 360,I = 6.75, PV = 160,000 × 0.95 = 152,000, FV = 0 ⇒ PMT = ($985.87). Alongwith this, Pigpen must also pay the $64 PMI premium, for a total monthlypayment of $1,049.87 before year 13. After year 12, the monthly payment is$985.87.2)Option 2: The monthly payment on the 80 percent LTV loan is N = 360, I = 6.50,PV = 160,000 × 0.80 = 128,000, FV = 0 ⇒ PMT = ($809.05). The monthlypayment on the PMI Buster loan is N = 120, I = 7.75, PV = 24,000, FV = 0 ⇒PMT = ($288.03). Thus, the combined monthly payment under this option is$1,097.08 before year 10, after year 10, monthly payment is just 809.053)Note that when comparing these financing alternatives, there are three differentpayment streams to consider. During months 1 through 120, both options include the full payment. During months 121 through 156, option one include both themortgage payment and the PMI insurance, but no more payments are required onthe PMI Buster loan in option two. Finally, from months 157 through 360, bothoptions require only the base mortgage payment.Product PV PMT1 PMT2 PMT3 FVOption 2 152,000.00 (1,097.08) (809.05) (809.05) − 0 −Option 1 152,000.00 (1,049.87) (1,049.87) (985.87) − 0 −Difference − 0 −(47.21) 240.82 176.82 − 0 −Then calculate the present value of all the differences in future monthly payments, the present value should be positive, which means he can pay less with option two compared to option one. So he should choose the option 2.5.1) Based on arbitrage free condition we have:F(1-4%) / S = (1+0.06)So F = S * (1.06/0.96) = 2800*(1.06/0.96) = $3091.662)short 1000 futures contracts to lock the price and hedge risk3) 6 months later, the spot price is 2200, then new future price should be:2200 * (1.06/0.96)0.5 = 2311.74So total profit by that time should be (3091.66 – 2311.74) * 1000 = $779,9206. (C is the price of call option, P is price of put option, S is spot stock price and K is exercise price, PV means present value)7.1) Compared to forwards and futures, options do not have obligations. So it protects investors from downside risk and also does not limit the upside profit opportunities.2) Yes, long put options3) Yes, short call options4) No, Long a short should be better than short a call. Because according to payoff profile, long a short sets a loss floor but does not limit the profit potential. On the contrary, short a call limit the profit and floor the loss.。

资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用证保证金 L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable 1131 应收账款 Accountreceivable1133 其他应收款 Other notesreceivable1141 坏账准备 Bad debtreserves1151 预付账款 Advancemoney1161 应收补贴款 Cover deficitby state subsidies ofreceivable库存资产 Inventories1201 物资采购 Suppliespurchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-valueconsumption goods1232 材料成本差异 Materialscost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differencesbetween purchasing andselling price1251 委托加工物资 Work inprocess - outsourced1261 委托代销商品 Trust toand sell the goods on acommission basis1271 受托代销商品Commissioned and sell thegoods on a commission basis1281 存货跌价准备 Inventoryfalling price reserves1291 分期收款发出商品 Collectmoney and send out the goodsby stages1301 待摊费用 Deferred andprepaid expenses长期投资 Long-terminvestment1401 长期股权投资 Long-terminvestment on stocks140101 股票投资 Investmenton stocks140102 其他股权投资 Otherinvestment on stocks1402 长期债权投资 Long-terminvestment on bonds140201 债券投资 Investmenton bonds140202 其他债权投资 Otherinvestment on bonds1421 长期投资减值准备 Long-term investments depreciationreserves股权投资减值准备 Stock rightsinvestment depreciationreserves债权投资减值准备 Bcreditor''srights investment depreciationreserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciationreserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportationfacilities工具器具 Instruments andimplement1502 累计折旧 Accumulateddepreciation1505 固定资产减值准备 Fixedassets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款Prepayments for equipment 160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill 1805 无形资产减值准备Intangible Assets depreciationreserves专利权减值准备 Patent rightsdepreciation reserves商标权减值准备 trademarkrights depreciation reserves1815 未确认融资费用Unacknowledged financialcharges待处理财产损溢 Wait dealassets loss or income1901 长期待摊费用 Long-termdeferred and prepaidexpenses1911 待处理财产损溢 Waitdeal assets loss or income191101待处理流动资产损溢Wait deal intangible assetsloss or income191102待处理固定资产损溢Wait deal fixed assets loss orincome二、负债类 Liability短期负债 Current liability2101 短期借款 Short-termborrowing2111 应付票据 Notes payable银行承兑汇票 Bankacceptance商业承兑汇票 Tradeacceptance2121 应付账款 Accountpayable2131 预收账款 Depositreceived2141 代销商品款 Proxy salegoods revenue2151 应付工资 Accrued wages2153 应付福利费 Accruedwelfarism2161 应付股利 Dividendspayable2171 应交税金 Tax payable217101 应交增值税 valueadded tax payable21710101 进项税额Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款 Taxdeduction21710105 销项税额Substituted money on VAT21710106 出口退税 Taxreimbursement for export21710107 进项税额转出Changeover withnoldings onVAT21710108 出口抵减内销产品应纳税额 Export deduct domesticsales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税 UnpaidVAT217102 应交营业税 Businesstax payable217103 应交消费税Consumption tax payable217104 应交资源税 Resourcestax payable217105 应交所得税 Income taxpayable217106 应交土地增值税Increment tax on land valuepayable217107 应交城市维护建设税Tax for maintaining andbuilding cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税Personal income tax payable 2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities 2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable 231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable duewithin one year一年后到期的长期应付 Long-term account payable over oneyear2331 专项应付款 Specialpayable一年内到期的专项应付 Long-term special payable duewithin one year一年后到期的专项应付 Long-term special payable over oneyear2341 递延税款 Deferral taxes三、所有者权益类 OWNERS''EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 InvestmentReturned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donatereserve311103 股权投资准备 Stockright investment reserves311105 拨款转入 Allocatesums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积 Othercapital reserve3121 盈余公积 Surplusreserves312101 法定盈余公积 Legalsurplus312102 任意盈余公积 Freesurplus reserves312103 法定公益金 Legalpublic welfare fund312104 储备基金 Reservefund312105 企业发展基金Enterprise expension fund312106 利润归还投资 Profitscapitalizad on return ofinvestment利润 Profits3131 本年利润 Current yearprofits3141 利润分配 Profitdistribution314101 其他转入 Otherchengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfarefunds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve forbusiness expansion314106 提取职工奖励及福利基金 Withdrawal staff andworkers'' bonus and welfarefund314107 利润归还投资 Profitscapitalizad on return ofinvestment314108 应付优先股股利Preferred Stock dividendspayable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance 补贴 Bonus外保劳务费 Outsourcing fee 福利费 Employeebenefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling 通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam 税费 Taxes and dues租赁费 Rent管理费 Maintenance 车辆维护费 Vehiclesmaintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books andprinting运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article ofconsumption劳动保护费 Labor protectionfees季节性停工损失 Loss onseasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATINGINCOME5101 主营业务收入 Primeoperating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Otheroperating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remiseright of assets revenue返还所得税 Reimbursement ofincome tax其他收入 Other revenue5201 投资收益 Investmentincome短期投资收益 Currentinvestment income长期投资收益 Long-terminvestment income计提的委托贷款减值准备Withdrawal of entrust loansreserves5203 补贴收入 Subsidizerevenue国家扶持补贴收入 Subsidizerevenue from country其他补贴收入 Other subsidizerevenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cashdeal income现金溢余 Cash overage处置固定资产净收益 Netincome on disposal of fixedassets出售无形资产收益 Income onsales of intangible assets固定资产盘盈 Fixed assetsinventory profit罚款净收入 Net amercementincome支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operatingcosts产品销售成本 Cost of goodssold服务成本 Cost of service5402 主营业务税金及附加 Taxand associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax formaintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employeebenefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce聘请中介机构费 Intermediary organs 咨询费 Consult fees诉讼费 Legal cost业务招待费 Businessentertainment技术转让费 Technologytransfer fees矿产资源补偿费 Mineralresources compensation fees排污费 Pollution dischargefees房产税 Housing property tax车船使用税 Vehicle and vesselusage license platetax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchangeloss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusinessexpenditure捐赠支出 Donation outlay减值准备金 Depreciationreserves非常损失 Extraordinary loss处理固定资产净损失 Net losson disposal of fixed assets出售无形资产损失 Loss onsales of intangible assets固定资产盘亏 Fixed assetsinventory loss债务重组损失 Loss onarrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior yearincome adjustment[文档可能无法思考全面，请浏览后下载，另外祝您生活愉快，工作顺利，万事如意!]。