贯日翻译公司提供“财经英语翻译词汇”

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

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

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

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

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

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

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

股市类英文词汇假市false market做价kiting停止过户期间book closure period停市措施speed bump停板trading halt停牌suspended trading; suspension兜售证券hawking of securities副保荐人(创业板) co-sponsor(GEM)「勒束式」股票挂钩票据Range Equity Linked Instrument (Range ELI)勒束式组合(期权) strangle(options)动态对冲dynamic hedging区域网络Local Area Network (LAN)参考平衡成交量Indicative Equilibrium Volume (IEV)参考平衡价格Indicative Equilibrium Price (IEP)参考发行价indicated issue price参与者自设系统Participant Supplied System (PSS)参与者资料提取系统(期货) Participant Access Services(futures)参与者网间连接器Participant gateway「啤打」系数beta coefficient商人银行merchant bank《商品交易所（禁止经营）条例》Commodity Exchanges (Prohibition) Ordinance商品交易商commodities dealer《商品交易条例》Commodities Trading Ordinance商品期货交易委员会(美国) Commodity Futures Trading Commission (CFTC)(US)商业承兑汇票trade acceptance商业票据commercial paper商业登记证business registration certificate商议佣金negotiated commission商誉goodwill问责accountability问题证券defective securities国内生产总值gross domestic product (GDP)国民生产总值gross national product (GNP)国有资产监督管理委员会State-owned Assets Supervision and Administration Commission (SASAC)国家工商局(中国内地) State Bureau for Industrial and Commercial Administration(Mainland China)国家外汇管理局(中国内地) State Administration of Foreign Exchange (SAFE)(Mainland China)国家股/ 国有股(中国内地) state share(Mainland China)国家建设债券(中国内地) National Construction Treasury(Mainland China)国家科技风险开发事业中心National Science and Technology Venture Capital DevelopmentCenter国家重点建设债券(中国内地) Priority Construction Treasury (Mainland China)国家国有资产管理局(中国内地) State Bureau for State Property Administration(Mainland China)国家统计局(中国内地) State Statistics Bureau(Mainland China)国家税务局(中国内地) State Taxation Bureau(Mainland China)国家经济贸易委员会（国家经贸委）(中国内地) State Economic and Trade Commission(Mainland China)国库券Treasuries国务院证券委员会（证券委）(中国内地) State Council Securities Committee (Mainland China)国债* government bond国债期货* treasury bond futures国际外汇同业联会Association Cambiste Internationale国际收支平衡/ 国际收支差额balance of payments国际股票期货及期权International Stock Futures and Options (ISFO)国际金融公司International Finance Corporation (IFC)国际金融行动专责小组International Financial Action Task Force国际掉期业务及衍生投资工具协会International Swaps and Derivatives Association (ISDA)国际货币基金International Monetary Fund (IMF)国际期权市场协会International Options Markets Association (IOMA)国际结算银行Bank for International Settlements (BIS)国际集资市场协会International Primary Markets Association (IPMA)国际会计师公会　The Association of International Accountants国际会计准则International Accounting Standards (IAS)国际会计准则委员会International Accounting Standards Committee (IASC)国际标准化组织International Organisation for Standardisation (ISO)国际编码机构协会Association of National Numbering Agencies(ANNA)国际证券市场协会International Securities Markets Association (ISMA)国际证券交易所联会World Federation of Exchanges (WFE)国际证券事务监察委员会组织(国际证监会组织) International Organisation of Securities Commissions (IOSCO)国际证券服务业联会International Securities Services Association (ISSA)国际证券号码International Securities Identification Numbers (ISIN)国际证券号码编制系统International Securities Numbering System国际证监会组织亚太区委员会Asia Pacific Regional Committee (APRC) of IOSCO国营企业(中国内地) state-owned enterprise(Mainland China)坚定承诺(包销) firm commitment(underwriting)执行董事executive director执业会计师公会(美国) Institute of Certified Public Accountants (ICPA)(US)基本按金(期货) initial margin(futures)基金份额持有人* fund unit holder基金经理fund manager《基金经理操守准则》(证监会) Fund Manager Code of Conduct(SFC)基建工程/项目infrastructure project基准日base day基准收益率曲线benchmark yield curve基点basis point基础上市文件base listing document专用交易系统proprietary trading system专用网络系统proprietary routing terminal专用线路dedicated line专家谘询小组Advisory Specialist Group专责监察主任Designated Compliance Officer《专业会计师条例》Professional Accountants Ordinance专业银行* specialised bank《专业操守规例》Code of Conduct Regulations《专业操守规则及规例》(刊物) Professional Conduct Rules and Regulations(publication)专线网络系统　Proprietary Network System (PNS)将股票化零为整jumbomize将会员制转为股份制demutualisation屏幕* screen常务委员会Executive Committee强制性公积金Mandatory Provident Fund (MPF)强制性公积金计划管理局Mandatory Provident Fund Schemes Authority (MPFA)强制性收购建议mandatory bid; mandatory offer强制补购compulsory buy-in; forced buy-in强势美元strong dollar从价印花税ad valorem stamp duty授权代表authorised representative授权书power of attorney掉期swap挂牌买卖flotation挂钩汇率制pegged rate system挂盘册order book接口费port fee接收(期权) take-up(options)接受存款公司deposit-taking company (DTC)接驳站费用port fee接价盘accept order控股公司holding company控股股东controlling shareholder控股权益controlling interest控权股东controlling shareholder排媒现象disintermediation排期申请表格advance booking form敏感度分析sensitivity analysis救市特别交易征费"Lifeboat" levy救市贷款Lifeboat Loan斩仓margin cut; liquidation; forced liquidation条文provision淡仓short position净值比率net worth ratio净额按金计算net margining净额结算netting深圳证券交易所Shenzhen Stock Exchange深圳证券登记有限公司Shenzhen Securities Registration Company Limited深圳证券结算有限公司Shenzhen Securities Clearing Company Limited清洗交易whitewash transaction; wash sale清算clearing清算价clearing price清盘liquidation浅白语言计划Project on the Use of Plain Language浅白语言计划工作小组Working Group on Plain Language牵头包销商lead underwriter现金交收cash settlement; cash on delivery (COD)现金回佣cash commission rebate; cash rebate现金收益净值net present value现金客户cash client现金差额缴款cash marks现金流向/ 现金周转cash flow现金流动表cash flow statement现金流量折现/贴现法discounted cash flow现金资产公司cash company现金选择cash alternative现货月spot month现货市场spot market; cash market; physical market; actual market现货市场谘询小组Cash Market Consultative Panel现货价spot price; cash price; physical price; actual price现价nominal price《理解股票期权（及其风险）》(刊物) Understanding Stock Options (and Their Risks) (publication)理论性参考价格系统(期货) Theoretical Indicative Pricing System (TIPS)(futures)产权负担encumbrances票面利率coupon; coupon rate票面值par value票面息率coupon; coupon rate票对票方式"paper-to-paper" arrangement票据交换所自动转账系统Clearing House Automated Transfer System (CHATS)票据交换所自动转账系统付款指示CHATS Payment Instruction票据密集交收paper intensive settlement移动平均值背驰指标Moving Average Convergence-Divergence (MACD)第一上市primary listing第一板main board第二上市secondary listing第二代自动对盘及成交系统（第二代自动对盘系统）Automatic Order Matching and Execution System / Second Generation (AMS/2)第二板/ 第二板市场second board; second market第三代自动对盘及成交系统（第三代自动对盘系统）Automatic Order Matching and Execution System / Third Generation (AMS/3)第三者结算Third Party Clearing (TPC)累计/累积利息accumulated interest累计/累积利润accumulated profits累计/累积折旧accumulated depreciation累计/累积垫款cumulative advance累计投标制book building method细价股small cap stock; penny stock细盘撮合系统(美国) Small Order Entry System; Small Order Execution System (SOES)(US)细额先到先得Small Order First-In-First-Out「终止及停止」令"cease and desist" order组合分析仪(期权) Portfolio Analyser(options)「组合股」　Exchange Traded Fund组合盘/ 综合盘combination order; combo order; composite order组织大纲memorandum of association《组织大纲及章程》Memorandum and Articles of Association组织架构检讨指导委员会Steering Committee on Organisational Review组织细则articles of association组织章程constitution; articles of association翌日净额结算系统next day net settlement system庄家market maker庄家之经销交易jobbing transaction庄家名录Market Maker List庄家活动market making规范声明normative statement访客廊Viewing Gallery设定增值税deemed VAT货币市场money market货币交叉盘买卖cross currency trade货币供应money supply货币政策委员会(中国人民银行) Monetary Policy Committee(PBOC)货币基础monetary base货币期货currency futures货币发行局制度currency board system货币经纪money broker货币资产monetary assets货币权证currency warrant货银同步交收delivery vs payment (DvP)货银两讫delivery vs payment (DvP)货银对付cash on delivery (COD)货银对付方式交收delivery vs payment (DvP)责任承担accountability责任承诺书responsibility letter责任声明书responsibility statement责务变更novation责务变更合约novated contract软佣金soft commission软货币soft currency软着陆soft landing透明度transparency透视价"see-through" price逐项交收trade-for-trade settlement通讯线路现况显示行communication status message line通货紧缩/ 通缩deflation通胀指标货币政策inflation indexed monetary policy速动市场fast market速动资金liquid capital速动资产liquid asset造市market manipulation造价price manipulation连锁关系原则chain principle连续竞价continuous auction部份完成的买卖指示partially filled order部份区域网络Local Area Network (LAN)闭端式基金closed-end fund阴阳烛图candlestick chart备考全面摊薄市盈率pro forma fully diluted price/earnings ratio备考报表pro forma statement备兑期权covered option备兑权证covered warrant备兑认购期权covered call备抵(会计) allowance(accounting)伞子基金umbrella fund凯伯里委员会(英国) Cadbury Committee(UK)凯伯里报告书(英国) Cadbury Report(UK)创新及科技基金Innovation and Technology Fund创业板Growth Enterprise Market (GEM)创业板上市委员会GEM Listing Committee《创业板上市规则》（《香港联合交易所有限公司创业板证券上市规则》）GEM Listing Rules(Rules Governing the Listing of Securities on the Growth Enterprise Market of the StockExchange of Hong Kong Limited)《创业板投资者指南》GEM Investor Guide创业板指数Growth Enterprise Index (GEI)创业基金venture capital单一董事会制unitary board system单一种股份的衍生认股权证single share derivative warrant单一价格竞价市场single price auction system单日货币市场intra-day money market《单位信托及互惠基金守则》Code on Unit Trusts and Mutual Funds单位信托委员会(证监会) Committee on Unit Trusts(SFC)单位信托基金unit trust单价配对(期权) netting(options)报价quote报价系统(期货) Price Reporting System(futures)报价要求quote request; request for quote (RFQ)报价规则quotation rules场内交易pit trading场内交易产品exchange traded product场内规则on-market rules场内买卖期权exchange traded option场内买卖盘on-floor order场外交易off-floor trading; off-board trading场外交易议价板(美国) OTC Bulletin Board (US)场外衍生工具over-the-counter derivative场外规则off-market rules场外期权over-the-counter option场外购回股份off-market share repurchase场外证券市场over-the-counter market孳息yield富时指数有限公司（原金融时报指数）FTSE帧中继交易网frame relay trading network复牌resumption of trading《提升香港的金融基础设施报告》Report on the Enhancement of the Financial Infrastructure in Hong Kong提升数码资料输送专线enhanced digital datafeed提早补购early buy-in提呈发售offer for sale提高运作的能力scalable扬基债券Yankee bond换股比率conversion ratio换算translation散户投资者/ 散户retail investor散户经纪retail broker普通股ordinary share普通债券straight bond替任人alternate最大差价限额maximum spread最少开价数量minimum quote quantity最低上落价位minimum price fluctuation; tick (size)最低交易数额minimum transaction size最低供款额minimum contribution最低价格变动minimum price fluctuation; tick (size)最低豁免规定de minimus waiver provision最初发起人ultimate originator最佳成交价best execution price最佳价格best price最佳价格盘at-best order《最佳应用守则》Code of Best Practice最后一轮交收处理程序Final Settlement Run最后成交价last recorded price; last traded price最后行使日last exercise day最后结算表Final Clearing Statement最后结算价Final Settlement Price最后贷款人lender of last resort最后复核聆讯final review hearing最终用户/使用者end user最终受益人ultimate beneficiary最终实益持有人ultimate beneficial holder最短回复开价时间minimum response time期末存货closing stock期初存货opening stock期货赔偿基金Futures Compensation Fund期货赔偿基金委员会(证监会) Futures Compensation Fund Committee(SFC)期权option期权交付指令options delivery instruction期权交易主任Options Trading Officer期权交易主任及代表考试Options Trading Officer and Representative Examinations 期权交易代表Options Trading Representative期权交易所参与者Options Exchange Participant《期权交易规则》Options Trading Rules期权交易确认书options trade confirmation期权合约option contract期权合约净持仓net open options contract; net options position期权系列option series期权定价option valuation期权定价模式option pricing model期权金premium期权金成交额premium turnover期权长仓合约long options contract期权客户协议书Options Client's Agreement期权持有人option holder期权持仓option position期权短仓short option期权短仓合约short options contract期权结算主任Options Clearing Officer期权结算主任考试Options Clearing Officer Examination《期权结算规则》Options Clearing Rules期权费用options tariff期权买方option buyer期权买卖交易所参与者Options Trading Participant期权经纪交易所参与者Options Broker Exchange Participant期权资讯服务Options Information Service期权数码资料传送专线options digital datafeed期权卖方option seller; option writer期权类别option class款项交收费money settlement fee款项净额结算每日平均效率daily average funds netting efficiency款项过户系统money transfer system款项预缴服务cash prepayment service残值salvage value减佣经纪discount broker港元同业拆息Hong Kong Interbank Offered Rate (HIBOR)《港元利率期货市场通讯》HIBOR Futures Market Update港元利率期货迭期HIBOR Futures Strip港汇指数/ 港元实际汇兑指数Effective Exchange Rate Index for the Hong Kong Dollar (EERI)无人申领之经纪佣金unclaimed brokerage无力偿债insolvency无形资产intangible asset无抵押贷款unsecured loan无抵押权证non-collateralised warrant无风险利率risk-free interest rate无风险对冲delta hedge无时限盘good-till-cancelled order (GTC)无纸化交易paperless trading; scripless trading无条件及不可撤回之担保unconditional and irrevocable guarantee无条件现金收购建议/要约unconditional cash offer无责任声明disclaimer无备兑期权uncovered option无备兑认购期权uncovered call「无超额亏蚀」规则No-Over-Loss Rules无价期权形式tails(options)无凭证式股东uncertificated shareholder无偿债能力insolvency《为便利股份或债权证要约而就《公司条例》提出的修订建议谘询文件》Consultation Paper on Proposed Amendments to the Companies Ordinance to Facilitate Offers of Shares and Debentures牌照licence登记持有人registered owner登记过户费scrip fee发行人issuer《发行人及专业顾问意见调查》Issuers and Professional Advisers Survey发行人可选择支付现金/发行人现金选择权issuer's cash option发行人登记册Issuer Register发行人电子存档系统issuer electronic filing system发行红股scrip issue发行章程prospectus发行量加权股价指数(台湾交易所) Weighted Index(Taiwan Stock Exchange)发行新股new issue发行资料摘要(权证) indicative terms sheet(warrants)发行价issue price发行机构issuer《发展路向》(刊物) The Way Forward(publication)发起人promoter发牌资料册licensing information booklet发钞局制度currency board system发盘价offer price短期同业拆放市场call market短期资金short-term money短期资金借贷市场money market短期举债/借贷short term borrowings短期证券short-dated securities硬货币hard currency税后盈利/利润/溢利after-tax profits税后实际回报率after-tax real rate of return《税务条例》Inland Revenue Ordinance税务优惠tax relief税项减免tax break; tax concession稀释* dilution程式买卖/交易programme trading程序覆检委员会Process Review Panel等价期权at-the-money option结清close out结构改进institutional advancement结算clearing结算所clearing house结算所电子附属登记系统(澳洲) Clearing House Electronic Subregister System (CHESS) (Australia)结算协议书clearing agreement结算参与者(期权买卖) Clearing Participant(options trading)「结算通」电话系统CCASS Phone System《结算运作程序─期权买卖交易所参与者专用》Operational Clearing Procedures for Options Trading Exchange Participants结算价clearing price结算机构参与者Clearing Agency Participant结算谘询小组Clearing Consultative Panel《结算纵横》(刊物) Clear Talk(publication)结余balance结转(会计) carried forward(accounting)统一保证金客户协议书Uniform Margin Client's Agreement统一现金客户协议书Uniform Cash Client's Agreement统一结算所universal clearing house统制账户control account虚假市场false market虚假声明misstatement虚售交易；虚卖wash sale虚报misrepresentation虚拟市场virtual market「街名」股票"street name" share certificate补充/增补上市文件supplemental/supplementary listing document补仓按金(期货) maintenance margin(futures)补仓通知margin call补发证书服务certificate replacement service补购buy in注册中介团体registered intermediary注册商号registered firm注册庄家　Registered Trader注册融资人registered financier注册证券商registered dealer注销股份cancelled share注释备忘录explanatory memorandum贬值depreciation买家bidder「买者自负」原则"let the buyer beware" principle;"Caveat Emptor" (let the buyer beware)买壳acquisition of shells买价/ 买盘价bid price买盘buy order买卖因公众持股量不足而停牌证券的申报表Form for Reporting Dealings in Securities Suspended due to Insufficient Public Float买卖指示order买卖差价bid-asked spread买卖单位board lot买卖单据contract note买卖惯例dealing practice买卖盘order买卖盘纪录order book买卖盘纸deal ticket买卖盘处理率order throughput买卖盘传递order routing买卖盘传递系统Order Routing System (ORS); router system买卖盘输入order entry贷出费lending fee贷股人stock lender贷股人参与者(中央结算系统参与者) Stock Lender Participant(CCASS)贷款抵押证券collateralised loan obligation (CLO)贷款股/ 贷款债券loan stock贷款银团loan syndicate贷款融通　loan facility贴现discount贴现率discount rate贴现窗discount window超国家机构supranational entity超连结hyperlink超买overbought超卖oversold超额配发/配股权over-allotment option超额配发机制over-allotment option scheme超额认购oversubscribed; overbooked跌停板措施circuit breaker《周年报告的参考披露资料》(刊物) Reference for Disclosures in Annual Reports(publication)进项增值税input VAT开市分配时段(HKATS) open allocation session(HKATS)开市前分配时段(HKATS) pre-open allocation session(HKATS)开市前时段；开市前议价时段pre-opening session开市报价规则opening quotations rules开市价opening price开市盘open order; at-the-opening order开市议价机制(期货) Pre-market Opening Mechanism(futures)开放式基金open-end fund开放式网间连接器open gateway开放式网间联系买卖internet order connection开仓交易opening transaction开仓合约opening contract开价盘quote开价盘要求quote request开盘状况报告quote maintenance report开盘价opening price集中持仓量concentrated position集中风险concentration risk集中风险调整concentration risk adjustment《集合投资计划的广告宣传指引》Advertising Guidelines for Collective Investment Schemes 集合竞价aggregate auction集资capital formation集资市场primary market《集资退休基金守则》Code on Pooled Retirement Funds《集资退休基金的广告宣传指引》Advertising Guidelines for Pooled Retirement Funds集资净额net proceeds集团内部交易intra-group transactions集团会计corporate accounting集体投资计划　collective investment schemes (CIS)集体投资基金collective investment fund项目融资project finance顺差favourable variance; favourable difference须予公布的交易notifiable transaction须予披露的交易discloseable transaction传统基金会(美国) The Heritage Foundation(US)传统债券plain vanilla bond债券bond; debenture; debt securities; loan stock债券市场工作小组　Working Group on Debt Market债券抵押证券Collateralised Bond Obligation (CBO)债务indebtedness债务人debtor债务工具中央结算系统(金管局) Central Moneymarkets Unit (CMU)(HKMA)债务市场debt market债务报表indebtedness statement债务偿还debt repayment债务证券debt securities; loan stock债务链debt chain债转股debt-for-equity swap债权人creditor债权股额loan stock债权证debenture汇兑限额exchange quota汇兑损失exchange loss汇票bill of exchange汇款同步交收(银行) payment vs payment (PvP)(banking)微值入价cabinet bid微值交易(期权) cabinet trade; cabinet bid损益平衡点breakeven point损益账profit and loss account新一代中央结算系统CCASS/3新加坡交易所Singapore Exchange (SGX)新加坡证券交易所交易及自动报价系统Stock Exchange of Singapore Dealing and Automated Quotation System (SESDAQ)新市场发展工作小组Working Group on New Market Development。

金融财务常用英语术语a flat percentage rate of income 统一比率的所得税税率.a long position 多头部位,利多形势.a long position 多头寸;买进的期货合同.a put option on a debt security 债务证券的卖出期权.a sales slip 签购单据,售货清单.a short position 空头部位,短缺头寸.a short position 空头;卖出的期货合同.a tax return 税务申报表.abnormal depreciation 特别折旧.abnormal spoilage 非正常损坏.aboriginal cost 原始成本.acceptance bank 票据承兑行acceptance method 承兑方式.acceptance risks 承兑风险.accepting bank 承兑银行accessory risks 附加保险,附加险.accident insurance 意外保险.(不包括海上,火灾和人寿保险). accommodation of funds 资金融通.accompany vt. 附带,伴随,陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险.accounting risks 会计风险.accounting value 帐面价值.accounts of assured 保险帐户.accrued bond interest 应计债券利息accrued depreciation 应计折旧.accrued dividend 应计股利acknowledgement of declaration (under op预约保险申报确认书. active securities 热头股票,活跃的证券actual cash value (保险用语)实际现金价值.actual rate 实际汇率adaptive expectations 适应性预期.additional insurance 加保,附加保险.additional reserve 追加准备金additional reserve 追加准备金additional reserve 追加准备金adjustable policy 可调整的保险单.adjustable premium 可调整的保险费.adjusted debit balance 已调整的借方余额advance payment of premium 预缴保险费.advance-decline theory 涨跌理论adverse exchange 逆汇,逆汇兑advice of drawing 提款通知书advising bank 通知银行affiliated bank 联行affiliated person 关联人aftermarket 次级市场agent for collection 托收代理银行Agricultural Bank of China 中国农业银行agricultural loans 农业贷款agricultural(animal husbandry)tax 农(牧)业税.allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项alternative (either/or) order 选择指令American Express card 运通卡.American terms 美国标价法amount in figures 小写金额amount in words 大写金额annual membership dues 年费.application form for a banking account 银行开户申请书appointed bank 外汇指定银行appreciation of exchange rate 汇率升值arbitrage 套利arbitrage 套购,套利,套汇.arbitrage of exchange 套汇arbitrage of exchange or stock 套汇或套股.arbitrage opportunity 套价机会.arbitrage risks 套汇风险.as agent 做代理as principal 做自营Asian Development Fund (ADB) 亚洲开发银行ask price = asking price = offer price =出售价,报价,开价,出价ask-bid system 竞价系统assessment of loss 估损.assets insurance 资产保险.assignment of policy 保单转让.assumption of risk 承担风险.asymmetry 不对称.at owner's risk 风险由货主负担.at-the-close order 收盘指令at-the-market 按市价at-the-money 平值期权.at-the-opening (opening only) order 开盘指令auction marketplace 拍卖市场automated teller machines (24 hours a da自动取款机(24小时服务) automatic transfers between accounts 自动转帐average 平均数baby bond 小额债券back spreads 反套利.back wardation 现货溢价.balance n. 结余,差额,平衡bank balance 存款余额bank balance over required reserves 超出法定(必备)储备的银行存款余额bank deposit 银行存款Bank of China 中国银行Bank of Communications 交通银行bank of deposit 存款银行bank of the government 政府的银行banker's association 银行协会banker's bank 中央银行banker's guarantee 银行担保.bank's buying rate 银行买入价bank's selling rate 银行卖出价banks with business dealing with the cen中央银行的往来银行Barclay card 巴克莱银行信用卡.base rate 基本汇价basis order 基差订单.basis risk 基差风险.bear market 熊市bear operation 卖空行为bear raiders 大量抛空者beneficial owner 受益所有人beneficiary of insurance 保险金受益人. best-efforts offering 尽力推销(代销)发行bid and ask prices 买入和卖出价bid and ask spread 买卖差价bid price = buying price 买价bid-ask spread 递盘虚盘差价.big board 大行情牌big slump 大衰退(暴跌).bill-paying services 代付帐款black market 黑市black market financing 黑市筹资.black money 黑钱blanket mortgage 总括抵押.block positioner 大宗头寸商blowout 畅销blue-chip stocks 蓝筹股board of arbitration 仲裁委员会board of governors 理事会bond fund 债券基金borrowing from affiliates 向联营公司借款. borrowing power of securities 证券贷款能力borrowing risks 借款风险.bought deal 包销bread and butter business 基本业务breadth index 宽度指数break-even 不亏不盈,收支相抵.breakout 突破bridging finance 过渡性融资.broker 经纪人,掮客brokerage 经纪人佣金brokerage 经纪业;付给经纪人的佣金. brokerage firm 经纪商(号).broker's loan 经纪人贷款broking house 经纪人事务所building agreement 具有约束力的协定. building tax (tax on construction) 建筑税. bullish 行情看涨business insurance 企业保险.business risk 营业风险.business savings 企业储蓄business tax 营业税.business term loan 企业长期贷款bust-up risks 破产风险.buyer's risks 买方风险.call (option) 买方期权,看涨期权.call and put options 买入期权和卖出期权.call for funds 控股,集资call loan transaction 短期拆放往来.call market 活期存款市场call money 拆放款.call options on an equity 权益(证券)的买入期权. call-options 认购期权.cancellation 取消cancellation money 解约金.cap 带利率上限的期权.capital assets 资本资产.capital lease 资本租赁.capital market 信贷市场,资本市场capital resources 资本来源capital surplus 资本盈余capital transfer 资本转移capital turnover rate 资本周转率card issuing institution 发卡单位.carefully selected applicant 经仔细选定的申请人.cargo insurance 货物保险.cash 现金,现款.v.兑现,付现款.cash a cheque 支票兑现.cash account 现金帐户cash account 现金帐户.cash account 现金帐户cash advance 差旅预支款.cash against bill of lading 凭提单付现.cash against documents(C.A.D.) 凭单付现,凭单据付现金=document against cash.cash and carry 付现自运;现金交易和运输自理;现购自运商店.cash and carry wholesale 付现自运批发.cash assets 现金资产.cash audit 现金审核cash audit 现金审核,现金审计.cash balance 现金余额,现款结存.cash basis 现金制cash basis 现金制,现金基础.cash basis accounting 现金收付会计制cash basis accounting 现金收付会计制.cash before delivery(C.B.D.) 空货前付款,付款后交货,付现款交货.cash bonus 现金红利.cash book 现金簿;现金帐;现金出纳帐.cash boy 送款员.cash budget 现金预算cash budget 现金预算.cash card1 (银行)自动提款卡.cash card2 现金卡.cash claim 现金索赔.cash collection basis 收现法,收现制.cash credit 活期信用放款,现金付出.cash credit slip 现金支出传票.cash currency 现金通货.cash cycle 现金循环,现金周期.cash day 付款日.cash debit slip 现金收入传票.cash department (商业机构中的)出纳部=counting-house. cash deposit 现金存款;保证金.cash deposit as collateral 保证金,押金.cash desk (商店,饭馆的)付款处.cash disbursements 现金支出.cash discount (c.d.) 现金折扣,付现折扣=settlement discount. cash dispenser (美)自动提款机=cashomat.cash dividend 现金股利cash down 即付,付现.cash equivalent value 现金等值,现金相等价值.cash flow 资金流动cash flow 现金流动.cash flow stream 现金流(量).cash holdings 库存现金cash holdings 库存现金.cash in advance (c.i.a.) 预付现金.cash in bank 存银行现金,银行存款.cash in hand (商行的)手头现金,库存现金=cash on hand.cash in transit 在途现金,在运现金.cash in transit policy 现金运送保险单.cash in treasury 库存现金.cash invoice 现购发票.cash items 现金帐项,现金科目.cash journal 现金日记簿.cash liquidity 现金流动(情况);现金周转.cash loan 现金贷款.cash management services 现金管理业务cash market 现金交易市场,现货市场,付现市场.cash nexus 现金交易关系.cash on arrival 货到付现,货到付款.cash on bank 银行存款;银行付款;现金支票付款.cash on deliver (C.O.D) (英)交货付款,现款交货=collect on delivery. cash on delivery (COD) 交割付款cash order(C/O) 现金订货.cash paid book 现金支出簿.cash payment 现金支付cash payment 现金付款,现付.cash payments journal 现金支出日记帐.cash position 头寸cash position 现金状况,现金头寸.cash price 现金售价,现金付款价格.cash purchase 现购,现金购买.cash railway (商店中的)货款传送线.cash ratio 现金比率.cash receipts (CR) 现金收入.cash receipts journal 现金收入日记帐.cash records 现金记录.cash register 现金登记机,现金收入记录机,收银机.cash remittance 汇款单;解款单.cash remittance note 现金解款单,解款单.cash requirement 现金需要量.cash reserve 现金储备(金).cash resources 现金资源,现金来源.cash resources (reserves) 现金准备cash sale 现售,现金销售=sale by real cash.cash sale invoice 现销发票,现售发票.cash settlement 现金结算,现汇结算.cash short and over 现金尾差,清点现金余差;现金短溢.cash slip 现金传票.cash statement 现金报表,(现金)库存表.cash ticket 现销票,门市发票.cash transaction 现金交易.cash verification 现金核实,现金核查.cash voucher 现金凭单;现金收据.cash with order (c.w.o., C.W.O.) 订货时付款,订货付现,落单付现.cash without discount 付现无折扣.cash yield discount 现金获利率,现金收益率.cash-and-carry arbitrage 现货持有套利.cashier 出纳员,收支员.cashier's cheque (C.C.) 银行本票=cashier's order.central rate 中心汇率(一国货币对美元的汇率,并据此计算对其他货币的汇率) certificate of balance 存款凭单Certificate of Deposits (CDs) 大额定期存款单certificated security 实物证券certificates of deposit (CDs) 大面额存款单certifying bank 付款保证银行change hands 交换,换手.chartered bank 特许银行chattel 动产.chattel mortgage 动产抵押.chattel mortgage 动产抵押.chattel mortgage bond (美)动产抵押(公司)债券. chattel personal (私人)动产.chattel real 准不动产(土地权等).check certificate 检验证明书.check deposit 支票存款check list (核对用的)清单.check sheet 对帐单.checking account 支票帐户.checking deposits 支票存款,活期存款checking reserve 支票现金储备.checkstand (超级市场的)点货收款台.cheque (payable) to bearer 来人支票,不记名支票. cheque book 支票簿.cheque book stub 支票簿存根.cheque card 支票卡.cheque collection 支票兑取.cheque collector 支票兑取人.cheque crossed 划线支票.cheque crossed generally 普通划线支票. cheque crossed specially 特别划线支票.cheque deposit 支票存款.cheque drawer 支票出票人.cheque holder 支票执票人.cheque only for account 转帐支票.cheque payable at sight 见票即付支票.cheque protector 支票银码机.cheque rate 票据汇兑汇率,票汇价格=sight rate ,short rate. cheque register 支票登记簿.cheque returned 退票,退回的支票.cheque signer 支票签名机.cheque stub 支票存根.cheque to order 记名支票,指定人支票.China Investment Bank 中国投资银行circulation risks 流通风险.circulation tax (turnover tax) 流转税.city bank 城市银行claim a refound 索赔.clean collections 光票托收clearing bank 清算银行clearing house 清算所.clearinghouse 清算公司,票据交换所.close out 平仓,结清(账).closed and mortgage 闭口抵押.closing order 收市价订单.closing rate 收盘价closing transaction 平仓交易collar 带利率上下限的期权.collateral loan 抵押借款.collecting bank 托收银行collecting bank 托收银行collecting bank 代收行collection instructions 委托(托收的)单据collection items 托收业务,托收项目collection of trade charges 托收货款collection on clean bill 光票托收collection on documents 跟单托收collection order 托收委托书collection risk 托收风险collection risks 托收风险.collection service 托收服务collective-owned enterprise bonus tax 集体企业奖金税. collective-owned enterprise income tax 集体企业所得税. commercial and industrial loans 工商贷款commercial deposit 商业存款commercial paper 商业票据commercial paper house 经营商业票据的商号commercial risk 商业风险.commercial terms 商业条件.commission 佣金commodity futures 商品期货.commodity insurance 商品保险.common collateral 共同担保.common fund 共同基金common stock 普通股common trust fund 共同信托基金compensatory financing 补偿性融资.competitive risks 竞争风险.composite depreciation 综合折旧.compound interest 复利compound rate 复利率compound rate deposit 复利存款comprehensive insurance 综合保险. condominium 公寓私有共有方式. confirming bank 保兑银行congestion area 震荡区congestion tape 统一自动行情显示conservatism and liquidity 稳健性与流动性consortium bank 银团银行constructure risk 建设风险.consumer financing 消费融资. contingent risks 或有风险.contract money 合同保证金.contract size 合约容量.contracts of difference 差异合约. contractual value 合同价格.controlled rates 控制的汇率converge 集聚,(为共同利益而)结合一起. conversion 汇兑,兑换convertible currency 可兑换的货币cooling-off period 等待期cooperative financing 合作金融. cornering the market 操纵市场corners 垄断.corporate deposits 法人存款correspondent 代理行cost of maintenance 维修费.counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策cover 弥补,补进(卖完的商品等).cover 弥补(损失等);负担(开支);补进(商品或股票等);保险. coverage 承保险别;保险总额;范围保险.coverage ratio 偿债能力比率.cover-note 暂保单;投保通知单.credit 信用,信贷.credit account (C.A., C/A) 赊帐=open account2credit agreement 信贷协定.credit amount 信贷金额;赊帐金额;信用证金额.credit analysis 信用分析.credit balance 贷方余额,结欠,贷余.credit bank 信贷银行credit beneficiary 信用证受益人.credit business 赊售,信用买卖.credit buying 赊购.credit capital 信贷资本.credit cards 信用卡credit control 信用控制credit control 信用控制credit control 信用控制credit control instrument 信用调节手段credit control instrument 信用调节手段credit control instrument 信用调节手段credit expansion 信用扩张credit expansion 信用扩张credit expansion 信用扩张credit extending policy 融资方针credit extending policy 融资方针credit extending policy 融资方针credit facility 信用透支.credit limit 信用额度.credit restriction 信用限额.credit risk 信用风险.credit union 信用合作社creditor bank 债权银行crop up (out) 出现,呈现.cross hedge 交叉套做.cross hedging 交叉保值.cum dividend 附息cum rights 含权cumulative preferred stock 累积优先股currency futures 外币期货.currency futures contract 货币期货合约. current fund 流动基金current futures price 现时的期货价格. current ratio 流动比率current ratio 流动比率current ratio 流动比率customize 按顾客的具体要求制作. customs duty(tariffs) 关税.D/D (Banker's Demand Draft) 票汇daily interest 日息daily limit 每日涨(跌)停板.date of delivery 交割期.dealers 批发商.death and gift tax 遗产和赠与税.debt of honour 信用借款.debtor bank 借方银行decision-making under risk 风险下的决策.deed 契约.deed tax 契税.deferred savings 定期存款deficit covering 弥补赤字deficit covering 弥补赤字deficit covering 弥补赤字deficit-covering finance 赤字财政deficit-covering finance 赤字财政deficit-covering finance 赤字财政deflation 通货紧缩deflation 通货紧缩deflation 通货紧缩delivery date 交割日demand pull inflation 需求拉动通货膨胀demand pull inflation 需求拉动通货膨胀demand pull inflation 需求拉动通货膨胀demand shift inflation 需求变动型通货膨胀demand shift inflation 需求变动型通货膨胀demand shift inflation 需求变动型通货膨胀demand-deposit or checking-accounts 活期存款或支票帐户deposit account 存款帐户deposit account (D/A) 存款帐户deposit at call 通知存款deposit bank 存款银行deposit money 存款货币deposit rate 存款利率deposit turnover 存款周转率depreciation risks 贬值风险. derivative deposit 派生存款derived deposit 派生存款designated currency 指定货币deutsche marks (=DM) 西德马克devaluation of dollar 美元贬值developer 发展商. Development Bank 开发银行development financing 发展融资. devise 遗赠.die intestate 死时没有遗嘱. Diners card 大莱信用卡.direct exchange 直接汇兑direct financing 直接融资.direct hedging 直接套做.direct leases 直接租赁.direct taxation 直接税.discount credit 贴现融资. discount market 贴现市场discount on bills 票据贴现. discount paid 已付贴现额. discounted cash flow 净现金量discounting bank 贴现银行dishonour risks 拒付风险. disintermediation 脱媒.distant futures 远期期货. diversification 分散投资dividends 红利document of title 物权单据documentary collection 跟单托收Documents against Acceptance,D/A 承兑交单Documents against Payment,D/P 付款交单domestic correspondent 国内通汇银行domestic deposit 国内存款domestic exchange 国内汇兑double leasing 双重租赁.double mortgage 双重抵押.double option 双向期权.Dow Jones average 道·琼斯平均数down payment 首期.downgrade 降级downside 下降趋势.downtick 跌点交易Dragon card 龙卡.draw 提款draw cheque 签发票据.drawee bank 付款银行drawing account 提款帐户dual exchange market 双重外汇市场dual trading 双重交易.due from other funds 应收其他基金款due to other funds 应付其他基金款dumping 抛售early warning system 预警系统easy credit 放松信贷easy credit 放松信贷easy credit 放松信贷economic exposure 经济风险.efficient portfolio 有效证券组合electronic accounting machine 电子记帐机electronic cash 电子现金.electronic cash register 电子收款机electronic debts 电子借贷electronic funds transfer 电子资金转帐. electronic transfer 电子转帐emergency tariff 非常关税.encumbrance 债权(在不动产上设定的债权). endorsement for collection 托收背书. engage in arbitrage (to) 套汇entity n. 单位,整体,个体entrance fee 申请费.equalization fund (外汇)平衡基金equipment leasing services 设备租赁业务equity portfolio 股票资产.establishing bank 开证银行ethics risks 道德风险.Euro-bank 欧洲银行Eurocard 欧洲系统卡.European terms 欧洲标价法evaluation of property 房产估价.evasion of foreign currency 逃汇exception clause 免责条款.excess insurance 超额保险.exchange adjustment 汇率调整exchange alteration 更改汇率exchange arbitrage 外汇套利exchange bank 外汇银行exchange brokerage 外汇经纪人佣金exchange business 外汇业务exchange clearing agreement 外汇结算协定exchange clearing system 汇结算制exchange competition 外汇竞争exchange contract 外汇成交单exchange control 外汇管制exchange convertibility 外汇兑换exchange customs 交易所惯例exchange depreciation 外汇下降exchange dumping 汇率倾销exchange dumping 汇率倾销.exchange fluctuations 汇价变动exchange for forward delivery 远期外汇业务exchange for spot delivery 即期外汇业务exchange freedom 外汇自由兑换exchange loss 汇率损失exchange parity 外汇平价exchange position 外汇头寸exchange position 外汇头寸;外汇动态. exchange premium 外汇升水exchange profit 外汇利润exchange proviso clause 外汇保值条款exchange quota system 外汇配额制exchange rate 汇价exchange rate fluctuations 外汇汇价的波动exchange rate parity 外汇兑换的固定汇率exchange rate risks 外汇汇率风险.exchange restrictions 外汇限制exchange risk 外汇风险exchange risk 兑换风险.exchange settlement 结汇exchange speculation 外汇投机exchange stability 汇率稳定exchange surrender certificate 外汇移转证exchange transactions 外汇交易exchange value 外汇价值exchange war 外汇战excise 货物税,消费税.exercise date 执行日exercise price, striking price 履约价格,认购价格. expenditure tax 支出税.expenditure tax regime 支出税税制.expenses incurred in the purchase 购买物业开支.。

金融行业分类翻译词汇对照金融行业是现代经济中非常重要的一部分，它关系到个人、企业甚至国家的经济发展。

随着全球金融市场的不断发展，国际化发展的趋势也愈发明显。

因此，对金融行业的分类翻译词汇对照的熟练掌握十分必要。

一、银行业1.商业银行：Commercial Bank2.投资银行：Investment Bank3.中央银行：Central Bank4.财务公司：Finance Company5.农村合作金融机构：Rural Cooperatives Credit Union6.银行家的接管银行：Bankers’ Bank7.国际金融公司：International Finance Corporation二、证券行业1.经纪商：Broker2.证券交易所：Stock Exchange3.上市公司：Listed Company4.再融资：Refinancing5.私募股权基金：Private Equity Fund6.股票市场：Stock Market7.债券：Bond8.风险投资：Venture Capital9.期货市场：Futures Market10.证券投资基金：Securities Investment Fund三、保险行业1.人寿保险：Life Insurance2.财产保险：Property Insurance3.健康保险：Health Insurance4.商业保险：Commercial Insurance5.车辆保险：Vehicle Insurance6.保险经纪公司：Insurance Brokers7.再保险公司：Reinsurance Company四、投资行业1.股权投资：Equity Investment2.房地产投资：Real Estate Investment3.资本投资：Capital Investment4.天使投资人：Angel Investment5.风险管理：Risk Management6.投资组合：Investment Portfolio7.投资顾问：Investment Advisor五、金融服务行业1.会计事务所：Accounting Firm2.律师事务所：Law Firm3.金融顾问公司：Financial Advisory Company4.资产管理公司：Asset Management Company5.金融担保：Financial Guarantee6.信贷咨询：Credit Counseling7.金融技术公司：Financial Technology Company以上便是金融行业分类翻译词汇对照，由于经济形势的不断变化，金融行业的术语也在不断变化。

会计&财务术语的中英对照Aa payment or serious payments 一次或屡次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 参加accessories 附属设备accountability 承当责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting standards 会计准那么accounting treatment 会计处理accounts receivable 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对成认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability 〔德国〕生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions 〔设备的〕附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law〔美国〕行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe 〔飞机的〕机身airports 机场airworthiness directives 〔飞机的〕适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) 〔美国〕可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix 〔契约性文件的〕附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程Asia Lease 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局Bbacked-up servicer 替补效劳者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产本钱bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股根本收益basic rent根本租金〔各期应付的租金〕beneficiaries受益人big-ticket items大额工程bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书〔美国二手市场设备价格手册〕book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购置任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases〔租赁物由承租人〕承建或承造的租赁协议bulldozer推土机bundled additional services捆绑〔在一起的〕附加效劳bundling捆绑〔效劳〕business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细那么byte字节Ccancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值〔指租赁物毁坏或灭失时承租人应付的赔偿金额〕casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code〔德国〕民法典civil law country〔欧洲大陆各国的〕大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别确实定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补〔福利开支〕client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country〔英美等〕海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差异concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility〔信息传递中的〕可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及参谋效劳Consumer Credit Act〔德国〕消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance〔对设备的〕合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约本钱contracting states 缔约国contracts for services效劳合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award成认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务〔飞〕机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金本钱cost of funds筹资本钱cost of sale销售本钱coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage〔保险中的〕险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion〔衡量用的〕标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购置周期customers客户Ddamage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供给商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行本钱debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay〔机械设备的〕腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market兴旺而成熟的市场diagnostic equipment诊断设备differentiation差异化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services〔电脑租赁的〕救灾效劳disclaimer免责disclosure items披露工程discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差异待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人〔指融资租赁的承租人〕dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差异diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases〔租赁一方为美国法人而另一方不是美国法人时的〕双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship〔合同文本的〕起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫Eearly buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses〔对〕抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利方案enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act〔德国〕环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备本钱equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入〔指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金〕equity investor权益投资人equity securities权益证券ERISA〔 Employee Retirement Income and Security Act〕〔美国〕雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate〔房地产〕产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)〔对〕提前结束〔的〕任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms〔只处置某类设备的〕专业性再处置公司executory cost执行本钱exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使〔某项权利，例如购置任择权时的〕价格exhaustion损耗Exhibit〔契约性文件的〕附件EXIM bank〔美国〕进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承当的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FFAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁〔指租金按租赁市场的常见数额来确定〕fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FA**(Federal Accounting Standards Board) 13〔美国〕财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court〔德国〕联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为根底的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different <I>frame</I>works〔作为租赁交易宏观环境的〕五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购置任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押〔抵押权人按规定拍卖抵押物以受偿〕forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria〔区别融资租赁和经营租赁的〕四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓〔指自始至终全程效劳〕front-end payment前端支付FSL(full-service lease)全程效劳租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套效劳租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供给future cash flow未来的现金流future lease payment未来租赁付款GGAAP(generally accepted accounting principle)公认会计准那么gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府〔指定的〕代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保Hhallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健效劳healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization〔到〕医院治疗hours of use〔设备的〕使用小时hurdle rate最低可接受费率IIAS(International Accounting Standard) 17国际会计准那么 17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出确实认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承当indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率〔指跟着某个基准利率走的利率〕index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话〔行业内的暗语〕information信息infrastructure根底设施infringement侵权in-house expertise〔该公司〕自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance <I>function</I>保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act成心的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息局部interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金〔在租金首付日应付的租金〕intermediate twin-aisle中程双过道〔指飞机〕internal preference〔所披露的信息严重扭曲时的〕内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan〔飞机的〕国际登记方案要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC〔Internal Revenue Code〕〔美国〕国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item工程Jjob qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区Llabel标记landing gear〔飞机的〕起落架landing着陆language〔合同中的〕用语large ticket asset大额资产lease application租赁申请lease fee租赁费〔对租金中所含收益局部的形容〕lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment〔为〕提前结束〔租赁协议而作的〕支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out〔美国特有的为享受税收待遇而在美国企业同外国企业之间订立的〕租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems〔手工的或电脑的〕租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规那么license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts〔飞机上〕限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement〔银行的〕锁箱和自动转存安排locomotive〔铁路〕机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的时机所带来的损失MMACRS depreciation〔美国的〕加速本钱回收的折旧maintain reserves〔飞机租赁中承租人承当的〕保养准备金maintenance contract维修保养合同maintenance interval〔飞机发电机的〕维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk〔财务报告导致的〕管理层报告的风险manipulation of accounting principles对会计准那么的巧妙运用manufacturer subsidy〔来自〕制造商〔的〕补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory <I>function</I>备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA〔Multilateral Investment Guarantee Agency〕多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle〔飞机返还时的维修状况同交付时〕一模一样的原那么mismatches不匹配mitigate缓解〔风险〕mobility移动性model模式modem“猫〞〔调制解调器〕modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁〔租赁业内对融资租赁的俗称〕monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals〔期满但租赁物未退还时的〕逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修方案书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税Nnamed owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面效劳租赁出租公司nationality国籍NCCUSL〔The National Conference of Commissioners on Uniform State Laws〕〔美国〕统一州法律委员会全国会议negligence 过失nenrenewal penalties期末假设不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁〔指不附带任何技术效劳的租赁〕net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购置任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售方案nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧)normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止〔租赁的〕通知number of lease payments租赁付款次数Oobjection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC(original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale出售和出售official tax depreciation tables官方〔制订的〕税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on-condition parts〔飞机上〕根据具体情况决定可否使用的部件one-off program〔卖主的对谁都一样的〕统一销售方案one-stop shopping一站式采购one-way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购置任择权option to purchase购置任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购置outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁〔对融资租赁实质的形容〕ownership retention所有权的保存ownership所有权Ppackaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale〔再处置中的〕部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付 (证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral〔电脑的〕外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective〔看问题的〕角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备〔设备〕players参与者pledge资产抵押polarization〔将目标市场定位于某类规模客户的〕极化policy of insurance保险单portfolio concentration组合〔中的设备类型的〕集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission〔电、气、热的〕能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保存presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主效劳者prime interest rate根本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement〔对〕特定对象〔直接〕销售private-label program〔卖主同出租人联手的〕销售方案privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生profitable operation可营利地运用profit-making hospital营利性医院program risk规划风险project finance工程融资project risk工程风险projected performance所规划的业绩promise承诺pronouncement公告property tax财产税proportionate fraction成比例的局部proprietary hospital业主医院pros and cons有利有弊prospectus章程provisioning提取准备金provisions条款proxy代理prudential norms relevant to leasing 涉及租赁的审慎性标准PTT(postal and communication entities)邮电部门public control公有public deficit财政赤字public deposit公众存款public distribution公开配售public hearing公开听证public limited companies(在多数的大陆法系国家或地区内的)公共public offering公开出售public works市政工程publications出版物。

财务术语的中英对照预览说明:预览图片所展示的格式为文档的源格式展示,下载源文件没有水印,内容可编辑和复制财务术语的中英对照a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记air frame（飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core frame work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core frame work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frame works（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则 17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人。

财经英语单词(1)ABC 作业基础成本计算(2)absorbed overhead 已吸收制造费用 (3)absorption costing 吸收成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单 (9)accountability concept 经营责任概念(10)accountancy 会计职业(11)accountant 会计师(12)accounting 会计 (13)agency cost 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册(16) Accounting period 会计期间 (17) Accounting policies 会计方针(18) Accounting rate of return 会计报酬率(19) Accounting reference date 会计参照日(20) accounting reference period 会计参照期间(21) Accrual concept 应计概念(22) Accrual expenses 应计费用(23) Acid test ration 速动比率(酸性测试比率)(24) Acquisition 购置(25) Acquisition accounting 收购会计(26) Activity based accounting 作业基础成本计算(27) Adjusting events 调整事项(28) Administrative expenses 行政管理费(29) Advice note 发货通知(30) Amortization 摊销(31) Analytical review 分析性检查(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度报告和报表(34) Appraisal cost 检验成本(35) Appropriation account 盈余分配帐户(36) Articles of association 公司章程细则(37) Assets 资产 (38) Assets cover 资产保障(39) Asset value per share 每股资产价值(40) Associated company 联营公司(41) Attainable standard 可达标准(42) Attributable profit 可归属利润(43) Audit 审计(44) Audit report 审计报告(45) Auditing standards 审计准则(46) Authorized share capital 额定股本(47) Available hours 可用小时(66) Bill payable 应付票据(67) Bill receivable 应收票据(68) Bin card 存货记录卡(69) Bonus 红利(48) Avoidable costs 可避免成本 (70) book-keeping 薄记(49) Back-to-back loan 易币贷款(50) Back flush accounting 倒退成本计算(51) Bad debts 坏帐 (52) Bad debts ratio 坏帐比率(53) bank charges 银行手续费(54) Bank overdraft 银行透支(55) Bank reconciliation 银行存款调节表 (56) Bank statement 银行对帐单(57) Bankruptcy 破产(58) Basis of apportionment 分摊基础(59) Batch 批量 (60) Batch costing 分批成本计算(61) Beta factor(市场)风险因素(62) Bill 帐单(63) Bill of exchange 汇票(64) Bill of landing 提单(65) Bill of materials 用料预计单(71)Boston classification 波士顿分类(72) Breakeven chart 保本图(73) Breakeven point 保本点 (74) breaking-down time 复位时间(75) Budget 预算(76) Budget center 预算中心(77) Budget cost allowance 预算成本折让 (78) Budget manual 预算手册(79) Budget period 预算期间(80) Budgetary control 预算控制(81) Budgeted capacity 预算生产能力 (82) Burden 制造费用(83) Business center 经营中心(84) Business entity 营业个体(85) Business unit 经营单位(86) Buy-out management 管理性购买产权(87) By-product 副产品(88) called-up share capital 催缴股本(89) Capacity 生产能力(90) Capacity ratios 生产能力比率(91) Capital 资本(92) Capital assets pricing model 资本资产计价模式(93) Capital commitment 承偌资本 (94) Capital employed 已运用的资本 (95) Capital expenditure 资本支出(96) Capital expenditure authorization 资本支出核准(97) Capital expenditure control 资本支出控制(98) Capital expenditure proposal 资本支出申请 (99) Capital funding planning 资本基金筹集计划(100) capital gain 资本收益(101) capital investment appraisal 资本投资评估(102) capital maintenance 资本保全 (103) capital resource planning 资本资源计划(104) capital surplus 资本盈余(105) capital turnover 资本周转率(106) card 记录卡(107) cash 现金(108) cash account 现金帐户(109) cash book 现金帐薄(110) cash cow 金牛产品(111) cash flow 现金流量(112) cash discounted 现金贴现(113) cash flow budget 现金流量预算(114) cash flow statement 现金流量表(115) cash ledger 现金分类帐(116) cash limit 现金限额 (117)CCA 现时成本会计(118) center 中心(119) changeover time 变更时间(120) chartered entity 特许经济个体 (121) cherub 支票 (122) cherub register 支票登记薄(123) coin analysis 零钱分类(124) classification 分类(125) clock card 工时卡(126) code 代码(127) commitment accounting 承偌确认会计(128) common cost 共同成本(129) company limited by guarantee 有限担保责任公司(130) company limited shares 股份有限公司(131) competitive position 竞争能力状况(132) concept 概念(133) conglomerate 跨行业企业(134) consistency concept 一致性概念(135) consolidated accounts 合并报表(136) consolidation accounting 合并会计(137) consortium 财团(138) contingency plan 应急计划(139) contingent liabilities 或有负债(140) continuous operation 连续生产(141) contra 抵消(142) contract cost 合同成本(143) contract costing 合同成本计算(144) contribution 贡献毛益(145) contribution venture 贡献中心(146) contribution chart 贡献图(147) contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率(148) contribution to sales ration 贡献毛益对销售比率(149) control 控制(150) control account 控制帐户(151) control limits 控制限度(152) controllability concept 可控制概念(153) controllable cost 可控制成本(154) conversion cost 加工成本(155) convertible loan stock 可转换为股票的贷款(156) corporate appraisal 公司评估(157) corporate planning 公司计划(158)corporate social reporting 公司社会报告 (159) corporation 股份公司(160)cost 成本(161)cost account 成本帐户(162)cost accounting 成本会计 (163)cost accounting manual 成本手册(164)cost accounts calendar 成本报表的日历时间(165)cost adjustment 成本调整(166)cost allocation 成本分配(167)cost apportionment 成本分摊(168)cost attribution 成本归属(169)cost audit 成本审计(170)cost behaviour 成本性态(171)cost benefit analysis 成本效益分析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital 资本成本(175)cost of conformance 相符成本(176)cost of goods sold 销货成本(194) current asset 流动资产(195) current cost accounting 现时成本会计(196) current liabilities 流动负债(197) current purchasing power accounting 现时购买力会计 (177)cost of non-conformance 非相符成本(178) cost of sales 销售成本(179) cost reduction 成本降低(180) cost structure 成本结构(181) cost unit 成本单位(182) cost-volume-profit analysis(CVP) 本量利分析(183) costing 成本计算 (184)CPP 现时购买力会计(185) credit note 贷项通知(186) credit report 信贷报告书(187) creditor 债权人 (188) creditor days ratio 应付帐款天数率 (189) creditors ledger 应付帐款分类帐(190) critical event 关键事项(191) critical path 关键路线(192) cumulative preference shares 累积优先股(193) current account 往来帐户(198) current ration 流动比率(199) cut-off 截止(200)CVP 本量利分析(201) cycle time 周转时间(202) debenture 债券(203) debit note 借项通知(204) debit capacity 举债能力(205) debt ratio 债务比率(206) debtor 债务人 (207) debtor days ratio 应收帐款天数率 (208) debtors 应收款(209) debtors ledger 应收帐款分类帐(210) debtor’ age analysis 应收帐款帐龄分析(211) decision driven costs 决策连动成本(212) decision tree 决策树(213) defects 次品(214) deferred expenditure 递延支出(215) deferred shares 递延股份感谢您的阅读，祝您生活愉快。

常用财务日语词汇中日对照带假名（256个）1.管理会計（かんりかいけい）【管理会计】；2.企業会計（きぎょうかいけい）【企业会计】3.誤謬（ごびゅう）【差错】4.売上割戻（うりあげわりもどし）【销售回扣】5.財務会計（ざいむかいけい）【财务会计】6.財務諸表（ざいむしょひょう）【财务报表】7.売上戻リ（うりあげもどり）【销售退回】8.売上値引（うりあげねびき）【销售折让】9.税務会計（ぜいむかいけい）【税务会计】10.付随費用（ふずいひよう）【附加费用】11.未着品売上（みちゃくひんうりあげ）【在途商品销售收入】12.自己株式（じこかぶしき）【库存股】13.繰越利益剰余金（くりこしりえきじょうよきん）【结转盈余公积或未分配利润】14.期間損益計算（きかんそんえきけいさん）【期间损益核算】15.資本金（しほんきん）【实收资本或股本】16.現金主義（げんきんしゅぎ）【收付实现制】17.国際会計基準（こくさいかいけいきじゅん）【国际会计准则】18.再調達時価（さいちょうたつじか）【重置成本】19.社外取締役（しゃがいとりしまりやく）【独立董事】20.取得原価主義会計（しゅとくげんかしゅぎかいけい）【历史成本会计】21.信用取引（しんようとりひき）【信用交易】22.時価基準（じかきじゅん）【公允价值标准】23.発生主義（はっせいしゅぎ）【权责发生制】24.費用収益対応の原則【收入费用配比原则】25.未実現利益（みじつげんりえき）【未实现利润】26.移動平均法（いどうへいきんほう）【移动平均法】27.営業キャッシュフロー【经营现金流量】28.オプション取引【期权交易】29.社債（しゃさい）【公司债券或应付债券】30.割賦基準（かっぷきじゅん）【分期基准】31.外貨建取引（がいかだてとりひき）【外币交易】32.企業結合会計（きぎょうけつごうかいけい）【企业合并会计】33.共通支配下の取引（きょうつうしはいかのとりひき）【共同控制下的交易】34.長期未払金（ちょうきみばらいきん）【长期应付款】35.繰延税金資産（くりのべぜいきんしさん）【递延所得税资产】36.建設業会計（けんせつぎょうかいけい）【施工企业会计】37.減損会計（げんそんかいけい）【减值会计】38.工事完成基準（こうじかんせいきじゅん）【工程完工标准】39.工事進行基準（こうじしんこうきじゅん）【工程进度标准】40.保証債務（ほしょうさいむ）【担保债务】41.先物取引（さきものとりひき）【期货交易】42.税効果会計（ぜいこうかかいけい）【所得税会计】43.総平均法（そうへいきんほう）【总平均法】44.デリバティブ取引【金融衍生品交易】45.販売基準（はんばいきじゅん）【销售标准】46.割引率（わりびきりつ）【贴现率或折现率】47.キャッシュ・フロー見積法【现金流量估计法】48.受取配当金（うけとりはいとうきん）【股利收入】49.受取利息（うけとりりそく）【利息收入】50.売上原価（うりあげげんか）【销售成本】51.売上高（うりあげだか）【销售收入】52.売上割引（うりあげわりびき）【销售现金折扣】53.営業外収益（えいぎょうがいしゅうえき）【营业外收入】54.営業外費用（えいぎょうがいひよう）【营业外支出】55.貸倒引当金繰入（かしだおれひきあてきんくりいれ）【坏账准备转入或资产减值损失-计提的坏账准备】56.為替差損益（かわせさそんえき）【汇兑损益】57.寄付金（きふきん）【捐款】58.経営成績（けいえいせいせき）【经营成果】59.広告宣伝費（こうこくせんでんひ）【广告宣传费】60.交際費（こうさいひ）【招待费】61.固定資産除却損（こていしさんじょきゃくそん）【非流动资产清除损失】62.固定資産売却益（こていしさんばいきゃくえき）【非流动资产销售利得】63.雑費（ざっぴ）【杂费】64.仕入割引（しいれわりびき）【采购现金折扣】65.支払手数料（しはらいてすうりょう）【手续费支出】66.支払利息（しはらいりそく）【利息支出】67.収益（しゅうえき）【收入】68.前期損益修正（ぜんきそんえきしゅうせい）【前期损益调整】69.損益計算書（そんえきけいさんしょ）【利润表】70.損金（そんきん）【税前可扣除的支出】71.通信費（つうしんひ）【通信费】72.販売費（はんばいひ）【销售费用】73.有価証券売却益（ゆうかしょうけんばいきゃくえき）【有价证券转让收益】74.有価証券売却損（ゆうかしょうけんばいきゃくそん）【有价证券转让损失】75.流動資産（りゅうどうしさん）【流动资产】76.旅費交通費（りょひこうつうひ）【差旅费】77.当期純利益（とうきじゅんりえき）【当期净利润】78.受取手形（うけとりてがた）【应收票据】79.裏書手形（うらがきてがた）【背书票据】80.売掛金（うりかけきん）【应收账款】81.買掛金（かいかけきん）【应付账款】82.貸倒引当金（かしだおれひきあてきん）【坏账准备】83.借入金（かりいれきん）【借款】84.キャッシュ・フロー計算書【现金流量表】85.級数法（きゅうすうほう）【级数法或年数总和法】86.繰延資産（くりのべしさん）【待摊费用或递延资产】87.経過勘定（けいかかんじょう）【跨期账户】88.継続記録法（けいぞくきろくほう）【账面盘存制或永续盘存制】89.建設仮勘定（けんせつかりかんじょう）【在建工程】90.減価償却（げんかしょうきゃく）【折旧或摊销】91.現金（げんきん）【现金】92.小口現金（こぐちげんきん）【备用金】93.固定負債（こていふさい）【非流动负债】94.個別法（こべつほう）【个别法】95.先入先出法（さきいれさきだしほう）【先入先出法】96.残存価額（ざんぞんかがく）【残值】97.資産（しさん）【资产】98.資本（しほん）【所有者权益】99.資本準備金（しほんじゅんびきん）【资本准备金】100.資本剰余金（しほんじょうよきん）【资本公积】101.資本取引（しほんとりひき）【资本交易】102.償却原価法（しょうきゃくげんかほう）【摊余成本法】103.自己宛為替手形（じこあてかわせてがた）【以自己为付款人的商业票据】104.自己受為替手形（じこうけかわせてがた）【以自己为收款人的商业票据】105.銀行勘定調整表（ぎんこうかんじょうちょうせいひょう）【银行余额调节表】106.出納帳（すいとうちょう）【日记账】107.生産高比例法（せいさんだかひれいほう）【工作量法】108.正常営業循環基準【正常营业周期标准】109.貸借対照表（たいしゃくたいしょうひょう）【资产负债表】110.棚卸計算法（たなおろしけいさんほう）【实地盘存制】112.棚卸資産（たなおろししさん）【存货】113.短期貸付金（たんきかしつけきん）【短期借出款项，可在“其他应收款”下核算。

財經名詞翻譯配合交易Accommodation trading應付帳款Accounts payable應收帳款Accounts receivable會計方程式, 會計等式Accounting equation金融商品會計處理Accounting for financial instruments資產減損之會計處理Accounting for impairment of assets會計年度; 會計期間Accounting period收購Acquisition全面一致；全盤的Across the board現貨市場Actual market/Spot market/Cash market關係企業Affiliated company盤後定價交易After-Hour Fixed-Price Trading盤後交易After-hour trading協議；協定Agreement警示股票Alerting Stock提撥Allocate分配；配置Allocation變更交易方法Altered Trading Method美國存股憑證American Depository Receipt可攤銷的無形資產Amortizable intangibles攤銷Amortization年度稽核計畫Annual audit plans年報；年度報告Annual report年度化；按年計Annualized預期違約Anticipatory breach申請核准apply for approval申請動用保護基金償付Applying for Compensations from the Protection Fund 增值；漲價[財產] Appreciation套利；套匯；套戥Arbitrage仲裁Arbitration公平交易Arm's length transaction資產分配Asset Allocation資產基礎證券（簡稱“ABS ”）Asset Backed Securities資產管理Asset Management資產證券化Asset securitization資產掉期；資產互換Asset swap指定分配方法Assignment method平價期權；等價期權At-the-money option平價At-the-money/Parity拍賣Auction競價市場Auction market集合競價Auction system/ Call auction審計委員會Audit committee審計報告; 查核報告Audit report法定股本；核准資本Authorized capital認可基金; 授權基金Authorized fund授權代表Authorized representative外匯沖銷協議Back to back FX agreement借殼上市Back-door listing資產負債表Balance sheet平衡型基金Balanced fund（hybrid）破產Bankruptcy基準日Base Day基準利率Base Rate基點；點子Basis point基差交換Basis swap熊市；股市行情看淡Bear market看跌；看壞行情Bearish持票人Bearer不記名股票Bearer stock低於面值Below par指標公債Benchmark bond受益人Beneficiary受益憑證Beneficiary certificate受益證券Beneficiary Securities出價；投標價；買盤Bid封鎖期Blackout period鉅額交易Block trading藍籌股Blue chip董事會Board of directors巴西商品與期貨交易所Bolsa de Mercadorias & Futures 誠實購買家Bona fide buyer公債標售Bond Auction債券衍生性商品交易Bond derivatives transactions債券遠期交易制度Bond Forwarding Trading System 債券型基金Bond fund債券指數Bond Index借券中心Bond Lending Center債券市場,債市Bond market附認股權公司債Bond with warrant債券分割Bonds stripping紅利分派Bonus issue紅利股票Bonus share帳面值Book value帳簿劃撥Book-entry tranfer底線；最低限度Bottom line由下而上(方法) Bottom-up退票Bounced cheque股票交易所(法文) Bourse違約Breach of contract or default解約價值評估Break-up valuation經紀商Broker泡沫經濟Bubble economy對作Bucketing牛市；股市行情看漲Bull market不得贖回直至到期(債券結構之一) Bullets看漲；看好行情Bullish馬來西亞交易所Bursa Malaysia營業日Business Day營業保證金Business Guarantee Bond/ Operation bond買方信貸Buyer's credit收購；買入Buyout細則；組織章程By-law買權Call option贖回保障/條款Call protection/provision認購權證Call warrant可贖回債券Callable bond上限Cap/ Ceiling資本適足率Capital adequacy ratio減資Capital reduction封頂浮動利率債券Capped floater利息成本；持有成本；資金成本差額Carrying cost帳面價值Carrying value現金增資Cash capital increase每股現金盈餘Cash earnings per share現金流量Cash flow現金認股權證Cash-settled warrant可轉換公司債資產交換之選擇權分拆交易制度CB asset Swap-options Strippable Trading System 上下限協定Ceiling-floor agreement中央結算及交割系統Central Clearing & Settlement System日本中部商品交易所Central Japan Commodity Exchange證券集中保管事業Centralized securities depository enterprises行政總監; 總裁CEO (Chief Executive Officer)存款證明Certificate of deposit公司授權；委任書Certificate of incumbency財務總監CFO (Chief Financial Officer)公司更改註冊地址Change of domicile交通銀行Chiao Tung Bank美國芝加哥期貨交易所Chicago Board of Trade美國芝加哥商業交易所Chicago Mercantile Exchange中國牆Chinese Wall民事爭議Civil Dispute索賠Claim團體訴訟Class-action Lawsuit結算制度Clearing and settlement system結算保證金Clearing margin結算會員Clearing member封閉型基金Closed-end fund收盤價Closing price利率上下限Collars擔保品Collateral債券抵押債券Collateralized Bond (Debt) Obligation貸款抵押債券Collateralized Loan Obligation集合投資計畫Collective investment scheme商業抵押基礎證券Commercial mortgage backed securities(CMBS)商業本票Commercial paper手續費(折讓) Commission Fee (discount)佣金回扣Commission rebate美國商品交易所Commodity Exchange Inc.普通股Common stock公司股務Company Stock Affairs公司制期貨交易所Company type futures exchange比對系統Comparison system賠償準備金Compensation reserve fund申訴Complaint複合現金流量Complex cash flow保密協定Confidentiality agreement集團；企業Conglomerate關聯交易Connected transaction約定金額；代價；考慮因素Consideration有價證券受託買賣Consigned Securities Transaction受託買賣外國有價證券Consigned Trading of Foreign Securities合併財務報表Consolidated financial statements整合；合併；盤整Consolidation成分股Constituent stock諮詢Consultation或有負債Contingent liability合資經營Contractual joint venture控股權Controlling stake/interest轉換溢價Conversion premium轉換價Conversion price換股比率Conversion ratio可轉換公司債; 轉換公司債Convertible Bond可轉換公司債資產交換交易制度Convertible Bond Asset Swap Trading System 轉換公司債資產交換Convertible bond asset swaps營運總監COO (Chief Operation Officer)公司債Corporate Bond企業金融Corporate finance公司治理Corporate governance備兌認股權證Covered warrant信用帳戶Credit accounts信用違約交換；信用違約互換Credit Default Swap信用增強機構Credit enhancement provider；credit enhancer信貸措施Credit facilities備用信貸；信用額度Credit line信用評級；信貸評級Credit rating信用風險Credit risk債券息差; 信用利差Credit spread有價證券上市審查準則Criteria for Review of Securities Listings交叉貨幣利率交換Cross currency interest rate swap交叉盤Cross trade交叉交易Cross-trading場外交易Curbing trading/ Off exchange trading貨幣選擇權Currency option流動資產/負債Current asset/liability流動比率Current/liquid ratio保管機構Custodian環華證券金融公司Dah Chung Bills Finance Corp.漲跌幅Daily pricing limits/ Price Fluctuation Limit當日沖銷Day-trading債資比率；股本負債率Debt equity ratio債務發行工具Debt issuing vehicles債務償還比率Debt service coverage ratio債換股；債轉股互換Debt-equity swap違約金Default fine違約利息Default interest違約風險Default risk缺失及異常事項Defects and irregularities防守性；具抗跌力Defensive遞延資產Deferred asset遞延費用Deferred charges遞延稅額Deferred tax固定供款計劃Defined Contribution Plan通貨緊縮；通縮Deflation降低槓桿風險Deleveraged終止上市Delisting存託機構Depositary institution存託憑證Depositary receipt折舊Depreciation衍生性金融商品Derivative financial product股權稀釋Dilution董事及監察人持股成數Director and Supervisor Share Ownership Ratios 全權委託帳戶Discretionary account全權委託投資業務Discretionary investment services歸入權Disgorgement多元化；分散投資Diversification公司債拆券; 分券Divide into different tranches股息; 股利Dividend註冊Domicile逆轉；由好變壞Downturn小龍債券(亞洲美元債券) Dragon bonds每股盈餘Earning per share電子商務E-commerce申報生效Effective Registration等殖成交系統Electronic Bond Trading System興櫃股票Emerging stock員工認股權憑證Employee stock option certificates委託書Engagement letter/Letter of Consignment/ Proxy股本作墊Equity cushion股票型基金Equity fund股權連結契約Equity linked contracts股本,股權Equity, Equities募集設立Establishment by offering股票指數型基金ETF(exchange traded fund)歐洲美元債券Eurodollar bonds歐洲交易所Euronext.liffe歐洲衍生商品交易所European derivatives exchange超額保證金Excess margin兌換率；匯率Exchange rate可交換債券Exchangeable bond交換公司債; 可交換公司債Exchangeable corporate bond 履約價格Exercise (Strike) price費用比率Expense ratio除權Ex-rights可延期債券Extendible bonds非經常項目Extraordinary item面值Face value公平市價Fair market price (value)營運現金流量FFO (Funds from Operations)信託人/信託機構Fiduciary誠信忠實義務Fiduciary duty財務顧問Financial Advisor金融業務許可證Financial Business Operation Permit金融債券Financial Debentures財務預測Financial forecast財務管理Financial Management金融市場，金融產品Financial Markets/ Financial Products 金融服務Financial Services會計報表; 會計報告Financial statement財務狀況Financial status財務結構Financial structure防火牆Fire wall第一抵押權First mortgage財政政策Fiscal policy會計年度Fiscal year固定收益；定息債券Fixed income固定收益證券交易系統Fixed Income Securities Trading System 平價交易Flat trades發行證券；掛牌上市Floatation浮動利率計息票據Floating Rate Note股價升降幅度Fluctuation Unit (tick) of the Security Price後續發行Follow-on offering追蹤報告Follow-up reports外國債Foreign Bond外幣計價債券Foreign currency denominated bonds外匯；外匯交易Foreign Exchange (FOREX)外商投資企業Foreign-funded enterprise按公式計算的攤還方法Formulae Based Amortization遠期利率協議Forward Rate Agreement自由現金流量；淨現金流Free cash flow組合型基金Fund of funds基本因素；基本面Fundamentals基金的總資產Fund's total assets期貨顧問事業Futures advisory enterprise期貨經紀商Futures brokerage merchant期貨結算機構Futures clearing house期貨商Futures commission merchant (FCM)期貨契約Futures contract期貨交易所Futures exchange期貨選擇權契約Futures option contract期貨自營商Futures proprietary merchant期貨服務事業Futures services enterprise期貨交易人Futures trader期貨信託事業Futures trust enterprise期貨信託基金Futures trust fund槓桿倍數；成本槓桿Gearing ratio一般公認會計原則(慣例) General accepted accounting principles 一般公認審計準則Generally accepted auditing standards全球發行Global offering公開上市Going public商譽價值攤銷Goodwill amortization政府公債Government Bond債券清算銀行Government Bond Clearing Banks公債比對系統Government Bond Comparison System中央公債交易商Government Bond Dealers政府公債指數Government Bond Index公債本息分割交易制度Government Bond Stripped Trading System寬限期；優惠期Grace period總差額; 價差Gross spread創業板Growth Enterprises Market (GEM)增長型基金；成長型基金Growth Fund對沖會計法Hedge accounting對沖基金；避險基金Hedge Fund對沖(買賣) Hedging控股公司Holding Company香港交易所Hong Kong Exchanges and Clearing Limited惡意收購Hostile takeover熱錢；游資Hot money要求報酬率Hurdle rate混合上限Hybrid cap閒置資金Idle funds不法利益Illicit Profits隱含波動率Implied volatility價內In the money獨立董事independent directors指數型基金Index fund通貨膨脹Inflation資訊揭露評鑑系統Information Disclosure and Transparency Ranking System 初次轉換溢價Initial convertible premium (ICP)原始保證金Initial margin首次辦理股票公開發行Initial public offering初次公開募集Initial Public Offering (IPO)內線交易Insider Trading英國洲際交易所Intercontinental Exchange利息債券Interest only內部稽核Internal audit內部稽核實施細則Internal audit implementation rules內部控制制度建議書Internal control system recommendations內部控制制度Internal control systems國際會計準則International Accounting Standard期貨交易輔助人Introducing broker投資顧問Investment adviser投資公司Investment company發行日Issuance Date無償配發新股Issuance of new bonus share無實體發行Issue Non-physical Stock合併發行新股Issue of new shares due to merger發行Issue; Issuance共同及連帶責任Joint and several liabilities合營企業；合資企業Joint venture台北富邦商業銀行JP Morgan Chase & Co.,垃圾債券Junk bond法人Juridical Person日本關西商品交易所Kansai Commodities Exchange上限型認購權證Knock-out call warrant下限型認售權證Knock-out put warrant知識經濟Knowledge-based Economy遲延交割Late Settlement法人股Legal persons shares貸款人Lender標借Lending Auction債務水平/比重Leverage = level of debt/equity槓桿保證金契約Leverage contract槓桿比率Leverage Rate槓桿交易商Leverage transaction merchant融資併購Leveraged Buy Out限制行為能力Limited Legal Capacity有限責任合夥Limited partnership短期投資Liquid investment流動收息權利票據Liquid Yield Option Note速動比率Liquidity ratio流動性風險Liquidity risk上市公司Listed company訴訟Litigation英國倫敦金屬交易所London Metal Exchange長倉；看漲; 作多Long (position)買入認購權Long call買遠期Long forward買入認售權Long put長期持股優惠Long-term shareholding (loyalty) incentive短期買賣債券Loose bond特許費Loyalties最近12個月LTM (Last twelve months)期貨經理事業Managed futures enterprise管理層收購Management Buy-Out, MBO經辦費; 管理費Management Fee內部控制制度聲明書Management's Reports on Internal Control 基金管理機構Manager(management company)操縱股價Manipulation of Security Price保證金[期貨交易] Margin追繳保證金Margin call融資Margin loan信用交易Margin Trading逐日結算Mark to market市值Market Capitalization報價商；撮合者; 市場造市者Market maker公開資訊觀測站Market Observation Post System市價委託Market order市場佔有率Market share按市值計價Mark-to-market重大不實陳述Material misstatement重大缺失Material weakness成熟市場Mature market到期Maturity抵押基礎證券MBS（Mortgage-backed securities）處置股票Measuring Stock調處委員會Mediation Committee中期票據Medium Term Note議事手冊Meeting Handbook西班牙固定利得金融期貨交易所MEFF Renta Fija西班牙不定利得金融期貨交易所MEFF Renta Variable會員制期貨交易所Membership futures exchange阿根廷期貨與選擇權交易所Mercados de Futuros y Opciones SA 義大利期貨交易所Mercato Italiano Futures合併Merge合併與併購Mergers & Acquisitions, M&A少數股東權益Minority interest貨幣政策Monetary policy貨幣市場基金Money market fund壟斷/獨占企業Monopoly Enterprise加拿大蒙特婁交易所Montreal Exchange道德風險Moral hazard款券淨額結算交割Multilateral netting settlement分期發行Multi-Tranche Offering共同基金Mutual Fund國家安定基金National stabilization fund議借Negotiated Lending資產凈值Net Asset Value帳面凈值Net book value淨收入Net income淨現值；淨現時價值Net present value新台幣利率衍生性商品New Taiwan Dollar interest rate derivatives 不可贖回Non-callable非營業收入Non-operating income不良資產Non-performing asset逾放款Non-performing loans無實體證券Non-physical securities開會通知書Notice of Meeting零股Odd lots/ Penny stocks場外沖銷Off market offsetting資產負債表外Off-balance sheet公開發售Offer for sale募集與發行Offering and issuance承銷價格Offering price境外基金Offshore fund寡占Oligopoly瑞典斯德哥爾摩選擇權交易所OM Stockholm一次性強制轉換的認購選擇權One-time mandatory call/put option 網路交易Online Trading未平倉部位Open interest公開喊價Open outcry開放型基金Open-end fund經營利潤Operating profit/margin機會成本Opportunity cost期權；選擇權Option選擇權契約Option contract權利金Option premium普通公司債ordinary corporate bond創始機構Originator日本大阪商品交易所Osaka Mercantile Exchange日本大阪證券交易所Osaka Securities Exchange價外Out of the money價外；失值(期權) Out-of-the-money買斷交易Outright purchase賣斷交易Outright sell買賣斷交易Outright trading外包Outsourcing存款透支Over Draft超買Overbought間接成本Overhead cost海外可轉換公司債Overseas convertible bond海外公司債Overseas corporate bond海外附認股權公司債Overseas corporate bond with warrants海外存託憑證Overseas depositary receipt超額認購Over-subscription櫃檯買賣Over-The-Counter自有資金Owned fund/own funds市價對盈餘倍數P/E multiple市盈率；本益比P/E ratio本益比P/E Ratio實收資本；已繳足資本Paid-up capital/ Paid-in capital票面值Par value面值債券Par bonds參加人Participants專利Patent盈利分析Payoff profile同業評核Peer review懲罰/罰金條款Penalty provision履約保證Performance bond良好貸款Performing loan實股認股權證Physical warrant投資組合Portfolio投資組合管理Portfolio Management頭寸；倉盤；部位Position一銀證券公司Postal Office Banking遠期支票Post-dated cheque授權書Power of attorney優先權Pre-emptive right優先股Preference shares優惠待遇Preference treatment附認股權特別股Preferred shares with warrants 權酬；期權金；權利金；溢價Premium溢價贖回Premium put溢價贖回權式結構Premium put structure提前支付Prepayments現值Present value定價區間Price range主要公債交易商Primary Dealer一級債券; 初級債券Primary debt本金Principal保證型基金Principal guaranteed fund保護型基金Principal protected fund保本型契約Principal-guaranteed contracts私人理財銀行Private Banking私募股本Private Equity私募Private placement私人財富管理Private Wealth Management私下洽商選擇權Privately negotiated options 民營化Privatization邊際利潤率Profit margin利潤共享計劃Profit-sharing plan擬制報表Proforma專案核准Project approval專案融資Project finance本票Promissory note發起人Promoter發布；公布Promulgate自營商Proprietary trader (Dealer)公開說明書Prospectus保護基金Protection Fund保護機構Protection Institution假扣押Provisional Attachment假處分Provisional Injunction受託代理人Proxy Agent公開募集Public (placement) offering公開上市Public Listing公開收購Public Tender Offer (take-overs)公開收購說明書Public Tender Offer Prospectus購買力平價Purchasing Power Parity (PPP)賣權Put option認售權證Put warrant保留意見Qualified opinion定性分析Qualitative analysis定量分析Quantitative analysis具擔保信用融資Quasi-credit financings回升Rally炒高價格Ramping信用評級機構Rating Agency不動產投資信託Real Estate Investment Trusts實現利率Realized interest rate資本重組Recapitalization收入列帳Recognition of income對帳單Reconciliation Statement追索權Recourse贖回Redeem/redemption買回費; 贖回費Redemption fee轉融通Re-finance股務代理Registrar無實體有價證券登錄Registration of book-entry securities財務報告可靠性Reliability of financial reporting增額發行Reopen system公債增額發行制度Reopen System of Government Bonds附買回交易Repurchase agreement住宅房貸基礎證券Residential mortgage backed securities (RMBS)剩餘資產Residual asset阻力線Resistance lines清債信託公司Resolution Trust Corporation (RTC)受限制證券Restricted securities重組Restructuring散戶/個人投資Retail players (= retail investors)（=individual investors）未分配盈利；保留盈餘Retained earnings資產報酬率Return on asset (ROA)資本回收(率) Return on equity股本回收(率) Return on equity (ROE)收入分成Revenue-sharing附賣回交易Reverse repurchase agreement循還貸款Revolving credit供股(集資) Right issue現金增資Rights offering優先分派權Rights to the priority distributions風險因素Risk factor風險管理Risk management風險溢價Risk premium風險權重Risk rated ratio路演；巡迴說明會Roadshow銷售費用Sales load（charge）銷貨退回Sales return次順位債券Second junior subordinated debenture次級市場Secondary market再次發行; 公開招募(證券交易法) Secondary offering有擔保債務Secured debt證券經紀商Securities Brokers有價證券保管Securities custody證券商業同業公會Securities Dealers Association有價證券自行買賣Securities dealing證券金融事業Securities finance enterprises證券投資顧問事業Securities investment consulting enterprise 證券投資信託事業Securities investment trust enterprise證券投資信託基金Securities investment trust fund承銷商Securities underwriter有價證券承銷Securities underwriting證券化Securitization借券Security Lending自律組織Self-regulatory Organization (SRO)優先順位債Senior debt服務機構Servicer結算價Settlement price交割風險Settlement risk交割結算基金Settlement/Clearance Fund股東Shareholder股東開戶Shareholder Account Opening股東價值Shareholder value股東權益Shareholders' Equity股東名簿Shareholders List股東會Shareholders Meeting緩行註冊；暫時擱置註冊Shelf registration空殼公司Shell company短倉；看跌; 作空Short (position)中短期貸款Short and medium term loans放空Short Sale融券回補Short sale covering短線交易Short-swing trading短期循環信用狀Short-term revolving letter抱觀望態度投資者Sidelined investors暫停交易者Sideliner即期匯票Sight draft新加坡商品交易所Singapore Commodity Exchange新加坡衍生性商品交易所Singapore Exchange Derivatives Trading Limited 償債基金Sinking fund小型股；小型公司Small Cap徵求Solicitation徵求人Solicitor南非期貨交易所South African Futures Exchange國家信用評級Sovereign rate特殊目的公司Special purpose company (SPC)特殊目的信託Special purpose trust (SPT)特殊目的機構Special purpose vehicle (SPV)債券融券交易Special Reverse Repo Issue特種股票Special stock資產分拆Spin-off分割債券Split bond現貨價格Spot price差額；差價Spread利益相關者Stakeholder中央信託局Standard Chartered Bank創建期[投資] Startup stage國家股(官股) State shares國營企業State-owned enterprise股票經紀Stock Broker股權分散Stock dispersion/diversification融券Stock loan股票交易商；股票買賣Stock Trader/ Stock Trading停損點Stop loss limit場外價格Street price債務危機證券Stressed securities執行價；行使價Strike price分割公債Stripped Bond分割證券Stripped securities結構債券Structured bond結構化融資證券Structured finance securities結構融資Structured financing結構型商品Structured products (notes)複委託Sub-brokerage次順位債Subordinated debt認股融資Subscription loan對子公司之監理Supervision over subsidiaries補辦公開發行supplemental public issuance監視制度Surveillance System交換Swap掉期期權；互換期權Swaption澳洲雪梨期貨交易所Sydney Futures Exchange銀團貸款Syndicated loan增效作用；協同效益Synergy組合證券；合成證券Synthetic securities台灣銀行Taiwan Cooperative Bank改革公司治理專案小組Taskforce for Reforming Corporate Governance十年期公債指數Ten-year Government Bond Index條款說明書Term sheet資產管理委員會The Asset Management Committee融資融券餘額The balance of margin loan and stock loan董事或監察人持股變動The Change in Shareholdings of the Directors or Supervisors 美國芝加哥選擇權交易所The Chicago Board Options Exchange主管機關The Competent Authority融資自備價款The margin for margin purchase融券保證金The margin of stock loan每股淨值The Net Asset Value of Each Share美國紐約期貨交易所The New York Board of Trade美國紐約商業交易所The New York Mercantile Exchange公開標購The open bidding違約損失準備The Reserve for Failed Trade Losses買賣損失準備The Reserve for Trading Losses特別盈餘公積The Special Capital Reserve價格變動單位Tick size交投活躍而差價小的市場Tight market定期存款Time deposit投資期Time horizon日本東京工業品交易所Tokyo Commodity Exchange日本東京金融交易所Tokyo Financial Exchange日本東京穀物交易所Tokyo Grain Exchange日本東京證券交易所Tokyo Stock Exchange由上而下（方法）Top-down撮合Trade Matching自行買賣外國有價證券Trading foreign securities買賣申報Trading Orders買賣報告書Trading Report成交值Trading Value成交量Trading V olume發行份額/部分Tranche國庫債券,國庫券Treasury庫藏股Treasury stock波谷；周期的轉折點Trough受託人Trustee信託銀行Trustee company托管人契約Trustee deed周轉率Turnover ratio傘型基金Umbrella fund標的Underlying承銷融資Underwriting loan承銷集團Underwriting syndicate代銷Underwriting with best efforts確定包銷Underwriting with Firm Commitment未分配利潤Undistributed profit單方面/雙邊協議Unilateral/bilateral agreement單位投資信託Unit investment trust單位信託Unit trust通用折現率Universal discount rates未上市證券Unlisted security無擔保債務Unsecured debt無擔保海外公司債Unsecured overseas corporate bond 一次清償權利金Upfront premium payment利用率；使用率Utilization rate評價; 評估Valuation增值稅Value added tax價值基金Value fund價值投資Value investment風險值Value-at-risk純債券Vanilla bonds浮動股本回報(率) Variable equity return創業資金；創業投資Venture capital波動率；波幅V olatility觀察名單Watch list短期持股Weak holdings加權平均資金成本Weighted Average Cost of Capital 發行前交易When-issued trading發行前交易系統When-issued Trading System周轉資金；營運資金Working capital國際債券指數World Government Bond Index無紅利X/B (Ex-bonus)除息、無股利的簡寫X/D (Ex-dividend)除權；不帶新股認股權X/R (Ex-rights)除證；不附認股權X/W (Ex-warrants)年終股利Year-end dividend收益(率) Yield收益曲線Yield curve日本橫濱商品交易所Yokohama Commodity Exchange 零和游戲Zero-sum game。

D D.A.H. Private Bank Limited 安新私人银行有限公司Dah Sing Bank Limited 大新银行有限公司Dah Sing Finance Limited 大新财务有限公司Dai-Ichi Kangyo Bank Limited 第一劝业银行daily expenditure record book 每日开支记录册Daily Quotations for Stock Market 《股票市场日报表》Daily Quotations for Stock Options 《股票期权日报表》daily stock price 每日股价daily turnover 每日成交额Daishi Bank, Ltd. 第四银行Daiwa Bank, Limited 株式会社大和银行Daiwa Overseas Finance Limited 大和海外财务有限公司damages 损害赔偿Danish Krone [DKK] 丹麦克郎Dao Heng Bank Limited 道亨银行有限公司Dao Heng Finance Limited 道亨财务有限公司date of listing 上市日期date of maturity 到期日date of payment 付款日期；缴付日期date of transfer 转让当日；转让日期date of value 起息日期dated securities 定期证券day end liquidity 日终流动资金day margin 当日保证金；即市按金day order 当日订单；即日指示day trade 当日平仓买卖day trade transaction 即日平仓交易；当日交易；“即日鲜”de facto control 实际控制权de minimis exemption 低额豁免deal 买卖；交易dealer 交易商；证券商；出市代表；出市员Dealer´s Deposits Fund 交易商按金基金dealer´s representative 交易商代表dealing 交易；买卖dealing day 交易日dealing director 交易董事；证券商董事dealing in gold options 黄金期权买卖dealing in securities 证券交易；证券买卖dealing partnership 交易合伙商行；交易合伙dealing room “盘房”death duties and costs 死亡税及费用debenture 债权证；债券；信用债券debenture holder 债权证持有人debenture stock 债权股证debenture trust deed 债权证信托契约debit 借项；借方；记入借方的款项debit advice 借项通知书debit balance 借方结余debit item 借项debit side 借方debt 债项；债权debt certificate 债务证明书debt collection agency 收数公司debt due 所欠债项debt financing 债务融资；举债筹资debt instrument 债务票据debt market 债务市场debt on a recognizance 签保所致的债项debt paper 债务票据debt payable at a future time 将来到期偿付的债项debt reorganization 债务重整debt repayment 偿债；偿还借款；偿还债务debt securities 债务证券debt securities market 债务证券市场debtor 债务人debtor firm 债务人商号debtor´s interest 债务人权益debtor´s share 债务人拥有额debt-to-equity ratio 债务与资本比率；负债与权益比率deceased debtor 已故债务人deceased partner 已故合伙人deceased taxpayer 已故纳税人decelerated growth 增长放缓decelerating trend 放缓趋势declaration 声明书；公布；申报；报单declaration of bankruptcy 宣布破产declaration of dividend 宣布分派股息declaration of inability to pay debts 无能力偿付债项声明书declaration of insolvency 无力偿还债务声明declaration of solvency 有偿债能力声明declaration of trust 信托声明；信托声明书Declaration on Cooperation and Supervision Covering International Futures Markets 《关于国际期货市场的合作和监管的联合声明》Declarations of Cooperation on Investment Management Persons 投资管理合作声明declared return 已公布收益decline 下跌；衰退decontrol 解除管制deduct 扣除deductible 可扣除；免赔额〔保险〕deduction 扣除；扣减；扣除额；扣除项目deduction for expenses of self-education 个人进修开支扣除额deed 契据；契约deed of guarantee 担保契约；保证契据deed of indemnity 赔偿契据；还款保证书deed of settlement 授产契；组织安排契据deed of surrender 放弃契据defalcation 亏空公款；侵吞公款defamation 诽谤default 拖欠；违约；失责行为default in payment 拖欠付款default procedure 失责处理程序default proceeding 失责处理程序default rule 失责处理规则defaulter 拖欠税款人；失责人；违约者defaulting broker 失责经纪defective title 所有权欠妥deferral 递延项目deferred annuity 延期年金deferred expenses 递延费用deferred income 递延收入deferred life annuity 延期人寿年金deferred pay 延付薪酬deferred payment 递延付款deferred share 延迟派息股；递延付息股份deficiency 亏绌；不敷；不足之数；短缺deficiency grant 不敷补助金deficiency subvented organization 接受不敷补助金的机构deficit 赤字；逆差；亏损；亏欠额deficit financing 赤字财政；赤字筹资deficit on capital account 非经常帐赤字deflated by…以……平减deflation 通货紧缩deflationary force 通货紧缩力量deflator 平减物价指数defraud 诈骗defrauded investor 被诈骗的投资者defray 支付；扣除defunct company 已倒闭公司del credere agent 保付货款代理人；担保付款代理人delegate 转授delegate trust 转委信托delinquency rate 拖欠率；过期还款比率delinquent account 怠帐；逾期未收帐款delisting 除牌；取消上市资格；取消挂牌资格delivered price 交货价delivery 交收；交割〔证券〕；交付delivery failure 交收失误delivery month 交收月份delivery note 交货单；付货通知书delivery order 提货单；交割单Delta Asia Credit Limited 汇业信贷有限公司demand deposit 活期存款demand draft [D/D] 即期汇票demand draft rate 即期汇票汇率Demand for Provisional Salaries Tax 暂缴薪俸税通知书Demand for Rates 征收差饷通知书Demand for Tax 缴税通知书demand inflation 需求引起的通货膨胀；需求通胀demand loan 活期放款demand loan secured 活期质押放款；活期担保放款demand loan unsecured 活期信用放款demand note 即期票据；缴税通知书；缴款通知书dematerialization of share certificate 股票非实物化demonetization 停止通用；非货币化demonetized currency note 停止通用纸币Den Norske Creditbank 挪威信贷银行denomination 面额；面值departmental capital equipment 部门资本设备departmental estimates submission 部门呈报预算departmental expenses 部门开支Departmental Interpretation and Practice Notes [Inland Revenue Department] 《税务局释义及执行指引》departmental special expenditure 部门特别开支dependant 受养人dependent grandparent allowance 供养祖父母或外祖父母免税额dependent parent allowance 供养父母免税额dependent sibling allowance 供养兄弟姊妹免税额deposit 存款；定金；保证金；暂收款项deposit account 存款账户deposit at call 通知存款；活期存款deposit back arrangement 回存安排deposit charges 存款收费deposit in lieu of bond 以缴存的款项代替担保契据deposit insurance scheme 存款保险计划deposit of securities as security for a loan 存放证券作为贷款抵押deposit protection scheme 存款保障计划deposit rate 存款利率deposit size threshold 最低存款额deposit taker 接受存款人depositor 存款人；存户depository 保管人；受托人；存管处depository company 存放公司depository receipt 寄存单据；保管收据；预托证券depository share 保管股份depository system 存管制度；存放制度Deposit-taking Companies Advisory Committee 接受存款公司咨询委员会Deposit-taking Companies Association [DTCA] 接受存款公司公会deposit-taking company 接受存款公司deposit-taking licence 接受存款牌照depreciation 折旧；贬值depreciation charge 折旧费depreciation of the exchange value of the Hong Kong dollar 港元汇值下降depreciation reserve 折旧储备；折旧准备deregistration 取消登记deregulation 撤销管制；放宽管制derivative 衍生工具derivative product 衍生产品derivative warrant 衍生认股权证derivatives market 衍生工具市场designated securities 指定证券designated trade 指定行业determinable interest 可终结的权益Determination of Commissioner of Inland Revenue 税务局局长的决定书determination of cost 成本厘定determination of net profit 确定纯利Deutsche Bank AG 德国银行Deutsche Mark [DEM] 德国马克devaluation 贬值；货币贬值Development Bank of Singapore Ltd. 新加坡发展银行development control 发展管理；发展管制Development Division [Companies Registry] 拓展部〔公司注册处〕development fund 发展基金；开发基金development intensity 发展密度Development Loan Fund 发展贷款基金development package 发展方案development parameter 发展参数；发展规范development potential 发展潜力development statement 发展纲领development value 发展价值deviation 偏差devisee 土地遗赠继承人；受遗赠人devolve 转予；转承Dharmala International Finance Limited 大马国际财务有限公司difference 差额difference account 盈亏通知书；差额帐differential 差价；息差；差距differential pricing system 差额收费办法；差别等级计价法diminishing assets 递耗资产diminishing balance method 余额递减法diminishing return 报酬递减；收益递减diminution 减少；缩减direct business 直接业务；直接买卖；直接交易direct cost 直接成本direct debit authorization 直接付款授权书direct debit daily settlement system 每日直接付款的结算制度direct insurance 直接保险direct insurer 直接保险人Direct Investment Division [Hong Kong Monetary Authority] 直接投资处〔香港金融管理局〕direct placement 直接配售direct remuneration 直接报酬direct tax 直接税direct taxation rate 直接税税率direct trading 直接买卖；直接交易direct underwriting 直接承保director 董事；理事Director of Accounting Services 库务署署长Director of Audit 审计署署长director´s fee 董事袍金director´s interest 董事权益director´s remuneration 董事酬金Disability Allowance Scheme 伤残津贴计划disabled dependant allowance 伤残受养人免税额Disaster Relief Fund 赈灾基金Disaster Relief Fund Advisory Committee 赈灾基金咨询委员会disbursement 垫付费用；付款项目；支款discharge 破产解除；清偿〔债务〕discharge of a debt 解除债务；清偿债项discharge order 注销令Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited] 纪律上诉委员会〔香港联合交易所有限公司〕Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 纪律委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕Disciplinary Committee of the Hong Kong Society of Accountants 香港会计师公会纪律委员会disclaimed property 遭卸弃的财产disclaimer 卸弃；卸弃书disclaimer of lease 租契的舍弃；租契卸弃书disclaimer of property 放弃财产discloseable transaction 须予披露的交易disclosure 披露；公开；披露事项；资料披露disclosure of interest 披露权益disclosure of ownership of shares 披露股权资料；公开股权资料disclosure package 资料披露方案disclosure requirement 公开资料规定discontinuance of business 停业discount 贴现；折扣；贴水discount accreted 折价增值discount amount 折扣数额discount house 贴现行；贴现公司discount price 折扣价格discount rate 贴现率；折扣率discount securities 贴现证券discount window 贴现窗discounted bill 已贴现票据discounter 贴现行discretionary account 全权代客投资户口；全权委托户口；全权代客买卖账户discretionary grant 酌情补助金discretionary interest 酌情权益discretionary subvention 酌情资助金discretionary trust 全权信托disequilibrium 不均衡状态dishonour a cheque 退票dishonoured bill 不兑现汇票dishonoured cheque 空头支票disintermediation 非中介化；减少居中融资功能disponer 财产处置人；分产人disposable income 可动用收入；可支配的收入；税后收入disposal 处置；脱手disposal price 卖价dispose of 出售；变卖disposition 产权处置disposition in favour of relatives 为使亲属受惠而作出的产权处置disputed liabilities 有争议负债disqualification of director 取消董事资格disqualification order 取消资格令disregarded income 计算入息豁免额dissolution 解散dissolution of partnership 拆伙；合伙解散distinct account 独立帐目distrain 为抵债而扣押财物；扣货追债；查封distress 扣押财物；扣押；查封distress for rent 扣押财物充抵租金distress warrant 财产扣押令distributable income 可分配收益distributable profit 可供派发利润distributed assets 经分派资产distribution 分配；配销distribution company 分销公司distribution of resources 资源分配distribution policy 分配政策；派息政策distributive channel 销售途径distributive trade 分销业distributor 分销商；发行人diversifying economy 多元化的经济体系dividend 股息；红利；摊还债款dividend cover 盈利股息比率；股利保证倍数dividend forfeited 未认领股息注销dividend programme 摊还债款程序dividend warrant 股息证；股息单dividend withholding tax 股息预扣税dividend yield 股息率；股息收益率divisible revenue 可予分配的收益DKB Asia Limited 第一劝银亚洲有限公司document 文件；单据document against acceptance [D/A] 承兑交单document against payment [D/P] 付款交单document Index 公司文件索引document of title 业权文件；所有权文件documentary acceptance bill 跟单承兑汇票documentary bill 跟单汇票documentary credit 跟单信用证documentary payment bill 现付押汇票；凭单付款汇票；付款跟单汇票dollar area 美元区domestic concern 本身的业务domestic credit expansion [DCE] 本地信贷膨胀domestic demand 本地内部需求；国内需求domestic demand deflator 本地内部需求平减物价指数domestic expenses 家庭开支domestic export 本地产品出口；国内出口domestic lending 本地贷款；在本港使用的贷款domestic liabilities 本地负债domestic money supply 本地货币供应量；国内货币供应domestic property price index 住宅物业价格指数domestic rental index 住宅楼宇租金指数domestically generated inflation 内部产生的通货膨胀；内致通胀domicile 注册地；本籍donation 捐款；捐献；捐赠donee 受赠人donor 捐赠人door-to-door canvassing for sale 逐户兜售dormant account 不活动账户；不活跃账户dormant assets 未用资产；闲置资产dormant company 不活动公司；已停止业务的公司dormant partner 不活跃合伙人；隐名合伙人double entry system 复式簿记制度double taxation 双重课税double taxation arrangement 双重课税安排double taxation relief arrangement 宽免双重课税安排double-digit growth 两位数字的增长double-digit level 两位数字的水平doubtful debt 呆帐；呆债；可疑债务doubtful loan 可疑贷款；难以收回的贷款Dow Jones Average 杜琼斯平均指数；道琼斯股票平均价格指数Dow Jones Index 杜琼斯指数；道琼斯股票价格指数Dow Jones Industrial Average 杜琼斯工业平均指数；道琼斯工业股票平均价格指数down limit 跌停板down market 跌市down payment 首期付款down reversal 回跌downside risk 下跌风险downside trend 跌势downswing 下降趋势；衰退时期downturn 市况逆转；市况回落downward adjustment 向下调整downward movement 走势偏软downward trend 下跌趋势；向下趋势draconian revenue measure 严厉的征税措施draft 汇票draft estimates 预算草案draft estimates of expenditure 开支预算草案draft estimates of revenue 收入预算草案dragon bond 小龙债券drawback 退税；退款drawdown period 贷款支用期；提款期drawee 受票人；汇票付款人drawee bank 受票银行；付款银行drawer 出票人；发票人drawing account 提款账户Dresdner Bank AG 捷能银行drop 下跌；回落DTB Deutsche Terminborse 德国期权及期货交易所dual listing 双重上市；双重挂牌due date for payment 应付款的日期；付款到期日due day 到期日；缴税日期dues 应付款项；应付费用；应付税款dull trading 交投呆滞dumping 倾销；抛售duplication of supervision 双重监管Dutch Guilder [NLG] 荷兰盾dutiable agricultural and industrial products 应课税的工农业产品dutiable commodities control system 应课税品管制系统dutiable commodities permit 应课税品许可证dutiable commodity 应课税品dutiable estate 应缴税的遗产duty 税；关税；应课税品税项duty assessed on a specific basis 按量评估的税项duty differential 税率差距duty free 免税duty in arrears 欠税duty on alcohol 酒精税duty on hydrocarbon oil 燃油税duty on liquor 酒税duty on petrol 汽油税duty on tobacco 烟草税duty paid 已缴纳税款；关税已付duty rate 税率duty reduction 减税duty-paid goods 已完税货品E earmarked fund 预留款项；指定用途的款项earmarked grant 指定用途补助金earmarked growth 拟定增长earned premium 满期保费earnings 收入；收益；盈利earnings per share [EPS] 每股盈利earnings tax 所得税；入息税ease 放缓；缓和；轻微下跌ease back 回软East Asia and Oceanian Stock Exchanges Federation 东亚及大洋洲证券交易所联会East Asia Credit Company Limited 东亚授信有限公司East Asia Finance Company, Limited 东亚财务有限公司East Asia Section [Financial Services Bureau] 东亚经济分析组〔财经事务局〕East Asian Stock Exchange Conference [EASEC] 东亚证券交易所联合会议econometric model 计量经济模式econometrician 计量经济学家econometrics 计量经济学economic adjustment 经济调控economic aggregate 经济总体数字Economic Analysis Division [Financial Services Bureau] 经济分析部〔财经事务局〕economic and monetary union [EMU] [European Union] 经济和货币联盟〔欧洲联盟〕Economic and Social Commission for Asia and the Pacific [ESCAP] [United Nations] 亚洲及太平洋经济社会委员会〔亚太经社会〕〔联合国〕Economic Commission for Europe [ECE] [United Nations] 欧洲经济委员会〔联合国〕economic cost 经济成本economic cycle 经济周期economic depression 经济萧条Economic Division [Hong Kong Monetary Authority] 经济研究处〔香港金融管理局〕economic forecast 经济预测economic framework 经济架构economic fundamentals 基本经济因素economic geography 经济地理economic growth 经济增长economic implication 对经济的影响economic indicator 经济指标economic infrastructure 经济基础建设economic life 经济年限；经济寿命；符合经济效益的使用年限economic model 经济模式economic outlook 经济展望；经济前景economic performance 经济表现；经济实绩economic recession 经济衰退economic recovery 经济复苏；经济复原Economic Reporter 《经济导报》economic restructure 经济结构重整；经济转型Economic Review Committee 经济检讨委员会economic sanction 经济制裁economic sector 经济部门；经济成分economic service 经济服务Economic Services Bureau [ESB] [Government Secretariat] 经济局〔政府总部〕economic slowdown 经济放缓economic stabilization programme 经济稳定计划economic support 经济支持economic system 经济体系economic variable 经济变量economic viability 经济可行性economically active person 从事经济活动的人士economically active population 从事经济活动的人口economically inactive population 非从事经济活动的人口Economist, The 《经济学人》economy 经济；经济体系economy of scale 规模经济edge down 渐落；微降edge up 渐升；微升education subvention 教育资助金Edward Wong Credit Limited 安泰授信有限公司effective exchange rate index [EERI] 实际汇率指数；有效汇率指数effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数effective rate of interest 实际利率effective rate of tax 实际税率effectively risk-free investment 无实际风险投资efficiency bonus 考绩花红elasticity factor 弹性因素elasticity of price 物价弹性；价格弹性elderly residential care expenses deduction 长者住宿照顾开支的扣除额Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account 机电工程署车辆维修暂记帐Electrical and Mechanical Services Department Workshop Services Suspense Account 机电工程署工场服务暂记帐Electrical and Mechanical Services Trading Fund 机电工程营运基金electronic banking 电子银行服务electronic broker 电子经纪electronic clearing system 电子结算系统Electronic Mail Stock Information Service [EMSIS] 电子传递股市信息服务electronic order matching and execution/clearing system 电子自动对盘及执行／结算系统electronic payment system 电子付款系统electronic trading system 电子交易系统electronic transfer system 电子转帐系统；电子转帐制度Emergency Relief Fund 紧急救援基金Emergency Relief Fund Committee 紧急救援基金委员会Emerging Asian Bond Market Conference 新兴亚洲债券市场会议emerging market 新兴市场emolument 薪酬employed capital 已运用资本employed population 就业人口employees´ bonus 雇员红利Employees Compensation Assistance Fund 雇员补偿援助基金employees´ compensation insurance 雇员补偿保险employees´ share option scheme 雇员股份认购权计划employees´ share purchase scheme 雇员股份购买计划employees´ share scheme 雇员股份计划Employer´s Return of Remuneration and Pensions 雇主填报的薪酬及退休金报税表employment 就业employment of funds 资金运用employment of profit 有收益的受雇工作encumbrance 产权负担end investor 最终投资者endaka [Japanese] “圆高”〔日语〕；日圆高企endorsee 承背书人endorsement 背书endorsement in blank 空白背书endorser 承兑人；背书人endowment 储蓄保险end-user 最终使用者；真正“用家”Enforcement Division [Securities and Futures Commission] 法规执行部〔证券及期货事务监察委员会〕enforcing payment 强制执行付款规定enhanced offer 价值较高的要约enterprise 企业entertainment tax 娱乐税entrepreneur 企业家entrepreneurship 企业家精神；企业家身分entrustment basis 以信托形式equal share 相等份额equilibrium 均衡；平衡equilibrium real exchange rate 均衡实质汇率Equitable Banking Corporation 建南银行equitable benefit 公平利益equitable charge 衡平法押记equitable estate 衡平法产业权equitable interest 衡平法权益equitable mortgage 衡平法上的按揭equitable owner 衡平法上的拥有人equity 股本；股权；股票；权益；产权equity earnings 权益股收益；参股收益equity financing 股本融资；发行股票筹措资金equity holding 股份持有；股权持有equity interest 股本权益equity investment 股本投资；注入资本equity joint venture 股份式合营企业equity market 股本市场；股票市场equity of redemption 衡平法上的赎回权equity securities 权益证券；股本证券equity share 权益股；普通股equity share capital 权益股本equity trading system 股票买卖制度equity warrant 股本认股权证equity-related contract 与股权联系的合约escape clause 免责条款；例外条款escrow account 托管户口；记帐账户established fiscal policy 既定财政政策established securities market 具规模的证券市场establishment ceiling 编制上限Establishment Subcommittee [Finance Committee of the Legislative Council] 人事编制小组委员会〔立法会财务委员会〕estate 遗产；产业；财产estate duty 遗产税estate duty account 遗产呈报表Estate Duty Office [Inland Revenue Department] 遗产税署〔税务局〕estimated additional assessable income 估计的补加应评税入息estimated additional assessable profit 估计的补加应评税利润estimated annual rental 预计每年租值estimated assessment 估计评税estimated assets 估计资产estimated expenditure 预算开支；估计开支estimated expenditure by service 按服务分类的预算开支estimated growth rate 估计增长率estimated income 估计入息；估计收入estimated liabilities 估计负债estimated net profit 估计纯利estimated revenue 预算收入；估计收入Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一甲部──政府一般收入帐目》Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷二──基金帐目》estimates of expenditure 开支预算Estimates of Gross Domestic Product 《本地生产总值估计》Euro 欧罗；欧元Eurobond 欧洲债券Euroclear 欧洲结算系统Euroclear Clearance System Co-operative 欧洲结算系统公司Eurocurrency credit market 欧洲货币信贷市场Eurodollar 欧洲美元Eurodollar bond 欧洲美元债券Eurodollar deposit rate 欧洲美元存款利率Eurodollar futures 欧洲美元期货Eurodollar market 欧洲美元市场Eurodollar rate 欧洲美元利率Euromoney 欧洲货币European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行European Commission 欧洲委员会European Common Market 欧洲共同市场〔共市〕European Community [EC] 欧洲共同体European Council 欧洲理事会European Currency Unit [ECU] 欧洲货币单位European Development Fund [EDF] 欧洲发展基金European Economic Community [EEC] 欧洲经济共同体〔欧共体〕European Futures Clearing Corporation B.V. [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕European Investment Bank 欧洲投资银行European Monetary System [EMS] 欧洲货币体系European Monetary Union 欧洲货币联盟European Options Clearing Corporation Holding B.V. [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕European Social Fund [ESF] 欧洲社会基金European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕Euroyen 欧洲日圆Euroyen loan 欧洲日圆贷款evade payment of tax 逃缴税款evidence of payment 付款证据ex all [x.a.] 除净ex coupon [x.c.] 无息票ex dividend [x.d.] 除息；除股息ex gratia extinguishment allowance 特惠结业津贴ex gratia grant 特惠补助金ex gratia payment 特惠津贴；特惠金ex rights [x.r.] 除权；除认股权ex warrant 除证；不附认股权证examination 审查；讯问；研讯excess 盈余；超出额；免赔额excess liquidity 额外流动资金excess tax paid 多缴的税款excess value 超额价值excessive interest rate 过高利率exchange 兑换；汇兑；交易所exchange account 兑换帐exchange bank 外汇银行Exchange Banks´ Association, Hong Kong 香港外汇银行公会exchange broker 外汇经纪exchange clearing agreement 外汇结算协定exchange company 交易所公司exchange compensation allowance 汇率补偿津贴exchange contract 外汇合约exchange contract cancellation note 外汇合约撤销单exchange control 外汇管制Exchange Fund 外汇基金Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金咨询委员会〔香港金融管理局〕Exchange Fund bill 外汇基金票据Exchange Fund Bills Programme 外汇基金票据计划Exchange Fund Debt Certificate 外汇基金债务证明书Exchange Fund debt instrument 外汇基金债务票据Exchange Fund Guarantee Scheme 外汇基金保证计划Exchange Fund Investment Limited [EFIL] 外汇基金投资有限公司Exchange Fund note 外汇基金债券Exchange Fund Notes Programme 外汇基金债券计划exchange gain 汇兑增益exchange loss 汇兑损失exchange market 外汇市场；汇兑市场Exchange Member 交易所会员exchange memo 兑换水单exchange position 外汇头寸exchange premium 外汇升水；汇兑溢价exchange quotation 外汇行情exchange rate 汇率exchange rate contract 汇率合约exchange rate fluctuation 汇率波动exchange rate index 汇率指数exchange rate mechanism 汇率机制exchange rate movement 汇率变动exchange risk 外汇风险exchange surcharge 汇兑附加费；汇兑附加税exchange transaction 兑换交易exchange value 汇兑价值；交换价值exchange value of the Hong Kong dollar 港元汇价exchange-based short selling activity 经交易所进行的卖空活动exchange-traded derivative 在交易所买卖的衍生产品excise duty 消费税excluded property 除外财产excluded reserve 除外储备exclusive of rates 不包括差饷exclusive right 专有权；独有权exclusivity 专营权Executive Board of International Monetary Fund 国际货币基金组织执行董事会Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 执行委员会〔香港期货交易所有限公司〕；常务委员会〔香港联合交易所有限公司〕executive director 执行董事；执行理事Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行政策）Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行监理）Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理总裁（外事经研）Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理总裁（货币政策及市场）Executive Director of Securities and Futures Commission 证券及期货事务监察委员会执行董事Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理总裁（储备管理）executor 遗嘱执行人executor of small estates 小额遗产的遗嘱执行人exempt dealer 获豁免交易商exempt from tax 获豁免缴税exempt investment adviser 获豁免投资顾问exempt person 获豁免的人exempt sum 豁免款项exempted institution 获豁免机构exempted loan 受豁免的贷款exemption 豁免exemption certificate 豁免证明书exemption clause 免责条款；豁免条款exemption from estate duty 豁免遗产税exemption from property tax 豁免物业税exemption from rates 豁免差饷Exemption From Salaries Tax Order 豁免薪俸税令exemption from stamp duty 免缴印花税exercise period 行使期exercise price 行使价格existing controller 现有控权人existing licence 现行有效的牌照existing loan 现有贷款expectancy of value 预期值expenditure 支出；开支；费用expenditure approach 支出计算法；开支计算法expenditure baseline 开支基线expenditure commitment 开支承担expenditure component 开支项目expenditure for the services of the government 政府服务开支expenditure guideline 开支指引expenditure on scientific research 科学研究开支expenditure on the gross domestic product 本地生产总值开支expenditure outturn 开支结算expenditure pattern 开支模式；消费模式expenditure range 开支范围；开支幅度Expenditure Summaries 《开支摘要》expenditure survey 消费统计调查expenditure-based gross domestic product 以开支为计算基础的本地生产总值expenditure-based gross domestic product estimate 以开支为计算基础的本地生产总值估计数字expense 费用；支出；开支expense disbursement 开支支出expense loss 开支亏损export credit 出口信贷export earnings 出口收益export financing 出口融资；出口信贷财务export licence 出口许可证；出口证export market development programme 出口市场拓展计划export of goods and services 货物及服务出口export performance 出口业绩export value 出口货值exporter of services 服务出口地export-led 由出口带动export-oriented 出口为主；出口导向exposure 承受风险；收支差〔外汇〕expressed in Hong Kong dollar 以港元计算external assets 对外资产external auditor 外聘核数师；外聘审计师external claim 对外债权external commercial relations 对外贸易关系external competitiveness 对外竞争力External Department [Hong Kong Monetary Authority] 外事经研部〔香港金融管理局〕external equilibrium 对外均衡external fund manager [Exchange Fund] 外聘投资经理〔外汇基金〕external investor 外来投资者external liabilities and claims 对外负债和债权External Managers Division [Hong Kong Monetary Authority] 外聘投资经理处〔香港金融管理局〕external price competitiveness 对外贸易价格竞争能力External Relations Division [Hong Kong Monetary Authority] 对外关系处〔香港金融管理局〕external sovereign debt 对外国债external trade 对外贸易externally oriented economy 以外贸为主的经济；倚赖对外贸易的经济extinguishment allowance 结业津贴extortionate stipulation 敲诈性的规定extra allowance 额外津贴extra statutory concession 法外宽减extraordinary item 非经常项目；特殊帐项extrapolation 外推法extrinsic value 外在价值；非固有价值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。